bluuebunny/crossref_metadata_2025 huggingface dataset:
Tari Dibingi sebagai Bentuk Legitimasi Kekuasaan Saibatin di kabupaten Pesisir barat
Authors: Bulan Indra , Lestari Goesthy Ayu Mariana Devi , Juwita Dwitya
Published: September 2024

Penelitian ini membahas mengenai tari Debingi sebagai bentuk legitimasi kekuasaan Saibatin dalam Upacara Adat di Kabupaten Pesisir Barat. Tarian ini adalah tari persembahan pada saat acara pernikahan adat Saibatin yang dimiliki oleh keturunan bangsawan,oleh karena itu tarian ini jarang dipertunjukkan selain pada saat acara tertentu saja. Dengan alasan tersebut saat ini keberadaan tari Dibingi kurang dikenal oleh masyarakat umum, terutama pada generasi muda sehingga tari Dibingi Bebai tidak dipelajari dan dipentaskan oleh masyarakat umum di Pesisir Barat. Tidak heran pada saat diadakan pertunjukan tari Debingi, masyarakat sangat antusias menyaksikan tarian tersebut. Penelitian ini menggunakan metode deskriptif kualitatif berdasarkan data lapangan,dengan menggunakan teknik observasi,wawancara dan dokumentasi. Hasil penelitian ini menunjukkan, Legitimasi Tari Dibingi sebagai bentuk relasi kuasa Saibatin dalam Upacara Adat diKabupaten Pesisir Barat terlihat dari bagaimana pengakuan masyarakat terhadap keputusan Saibatin untuk menjadikan Tari Dibingi sebagai tari khusus keluarga Saibatin. Masyarakat di Kabupaten Pesisir Barat, menerima, mengakui, dan sangat antusias terhadap tadi Dibingi karena tarian tersebut diekslusifkan, sehingga menunjukan kharisma, wewenang, dan kewibawaan Saibatin yang masih kuat. Hal tersebut juga sangat didukung dengan mayoritas penduduk di Kabupaten Pesisir Barat merupakan ulun Lappung beradat Saibatin.
Sosio-Kultural Aceh Tentang Kepemimpinan Perempuan dalam Pandangan Abuya Profesor Muhibuddin Waly
Authors: Sani Abdullah , Umar Mukhsin Nyak , Al-Qardhawy M. Yusuf
Published: September 2024

Persoalan pemimpin perempuan sudah menjadi polemik sejak dahulu, apalagi menjelang tahun-tahun politik. Sampai kini belum ada konsensus maupun fatwa dari lembaga resmi ulama di dunia maupun di Indonesia mengenai larangan atau keharaman pemimpin perempuan. Meskipun belum ada fatwa resmi, namun mayoritas ulama maupun para intelektual Muslim baik klasik (’ulama mutaqaddimun) maupun kontemporer (’ulama mutaakhirin) yang mengharamkan perempuan menempati posisi setingkat khalifah, bahkan cukup banyak juga yang melarang posisi kepala negara, tetapi berbeda dengan posisi kepala pemerintahan di tingkat provinsi dan kabupaten/kota. Di Aceh terdapat seorang intelektual muslim yang diakui keilmuannya dan pernah terjun langsung dalam politik praktis, yaitu Abuya Profesor Muhibuddin Waly. Menarik untuk diketahui terkait pandangan Abuya Profesor Muhibuddin Waly terkait sosio-kultural Aceh mengenai pemimpin perempuan untuk tingkat kepala daerah. Metode yang digunakan dalam penelitian ini adalah library research. Data yang diperoleh dianalisis secara kualitatif. Adapun hasil penelitian menunjukkan bahwa Abuya Profesor Muhibuddin Waly tidak melarang perempuan menjadi kepala daerah baik untuk tingkat provinsi maupun kabupaten/kota. Surat An-Nisa ayat 34 tidak dapat dikaitkan dengan suksesi pemerintahan dan tidak dapat dijadikan dasar melarang perempuan untuk menjadi kepala pemerintahan. Relevansi Surat an-Nisa ayat 34 ini hubungan kedudukan antara suami dengan istri. Kemudian Hadis dari Abi Bakrah yang diriwayatkan Imam Bukhari, Ahmad, Nasai dan Tirmizi berkenaan dengan ”tidak akan sukses kepemimpinan manakala berada di tangan perempuan” menurut Abuya tidak relevan bila dikaitkan dengan kondisi kekinian karena larangan tersebut terkait erat dengan kekuasaan mutlak (absolut) kekaisaran Romawi yang memimpin negara terbentang sampai tiga benua serta dalam kondisi perang berkobar di mana-mana.
Gut Microbiota-Derived Conjugated Linoleic Acid (CLA) in Health and Disease
Authors: Dey Trisha , Kumar Mishra Alok , Nagpal Sharon
Published: September 2024

Dietary fatty acids have a major role to play in human health and disease conditions as they are now recognized as the major biologic regulators. Conjugated linoleic acid (CLA) is a generic term denoting a group of isomers of linoleic acid (C18:2, n-6) with a conjugated double bond. CLA is produced as a result of the biohydrogenation of other fatty acids and has attracted increased research interest because of its health-promoting benefits and biological functions. CLA has been shown to impact immune function and has protective effects against cancer, obesity, diabetes, and atherosclerosis that are evident from both preclinical and clinical studies. Studies investigating the mechanisms involved in the biological functions of CLA are emerging with results from both in vivo and in vitro studies. The most commonly used isomers of CLA which have a prominent effect on metabolic and homeostatic regulation are mostly concerned with two of its isomers i.ec9,t11-CLA and t10,c12-CLA. In this study, the role of CLA on various forms of cancers has been given priority along with its mechanism to enable the future research more translational. However, we believe that more intense research is required to further evaluate its efficacious nature and future implication in therapeutics.
The Various Healthcare Applications of the Genus Lactobacillus
Authors: Narasimha Shruthi , Zackria Rasiq , Chadha Rishi , Gheriani Abdul , Johnson Luke , Pattison Robert , Kim Andrew , Chen Gary , Ryan John , Quan Shih David
Published: September 2024

The genus Lactobacillus is a heterogeneous group of lactic acid bacteria (LAB) with important implications in biotechnology. It is a predominant microorganism in the world of gastrointestinal health, but various other uses are being explored. They have long been considered in the generally recognized as safe (GRAS) category by the Food and Drug Authority (FDA). They have been extensively used in fermentation and there is growing interest regarding their use in gut health, vaccine production, and biomedical innovation. This chapter highlights the application of lactobacilli in healthcare.
The Impact of Positive Thinking Skills Training on the Hope and Resilience of Female Primary School Teachers in Ramhormoz
Authors: Raisi Hossein , Raisi Khadijeh
Published: September 2024

Background: This study aims to investigate the impact of positive thinking training on the resilience and life expectancy of female primary school teachers in Ramhormoz city during the academic year 2019 - 2020. Methods: In this study, 40 teachers were selected through simple random sampling from the mentioned community. A before-and-after study design with a control group was used. The study employed the Connor and Davidson (2003) Resilience Questionnaire and the Miller (1988) Hope Measuring Questionnaire. The intervention group (n = 20) and the control group (n = 20) were randomly assigned. Positive thinking training was conducted in eight 75-minute sessions for the intervention group. Hope and resilience were measured before and after the training using the Miller and Connor and Davidson Questionnaires. Results: According to our analysis, the P-value for hope is 0.095 and the P-value for resilience is 0.078. At the 5% level of significance, there is no statistically significant difference between before and after training in teachers' hope and resilience. The coefficient of determination shows that the variance of the independent variable accounts for 94% of the variance in the dependent variable. Conclusions: Positive thinking training did have positive effects on teachers' resilience and hope, but these effects were not statistically significant.
Identifying Survival Subtypes of Esophageal Squamous Cell Carcinoma Patients: An Application of Deep Learning in Gene Expression Data Analysis
Authors: Kousehlou Zahra , HajiZadeh Ebrahim , Tapak Leili , Shalbaf Ahmad
Published: September 2024

Background: Esophageal squamous cell carcinoma (ESCC) is one of the most lethal types of cancer. Late diagnosis significantly decreases patient survival rates. Objectives: The study aimed to identify survival groups for patients with ESCC and find predictive biomarkers of time-to-death from ESCC using state-of-the-art deep learning (DL) and machine learning algorithms. Methods: Expression profiles of 60 ESCC patients, along with their demographic and clinical variables, were downloaded from the GEO dataset. A DL autoencoder model was employed to extract lncRNA features. The univariate Cox proportional hazard (Cox-PH) model was used to select significant extracted features related to patient survival. Hierarchical clustering (HC) identified risk groups, followed by a decision trees algorithm which was used to identify lncRNA profiles. We used Python.3.7 and R.4.0.1 software. Results: Inputs of the autoencoder were 8,900 long noncoding RNAs (lncRNAs), of which 1000 features were extracted. Out of the features, 42 lncRNAs were significantly related to time-to-death using the Cox-PH model and used as input for clustering of patients into high and low-risk groups (P-value of log-rank test = 0.022). These groups were then labeled for supervised HC. The C5.0 algorithm achieved an overall accuracy of 0.929 on the test set and identified four hub lncRNAs associated with time-to-death. Conclusions: Novel discovered lncRNAs lnc-FAM84A-1, LINC01866, lnc-KCNE4-2 and lnc-NUDT12-4 implicated in the pathogenesis of death from ESCC. Our findings represent a significant advancement in understanding the role of lncRNAs on ESCC prognosis. Further research is necessary to confirm the potential and clinical application of these lncRNAs.
How Does Chronic Hepatitis B Infection Impact on Severity of COVID-19 Infection?
Authors: Khodabakhshi Behnaz , Mazandarani Mahdi , Lashkarbolouk Narges , Razzazan Mehrnaz , Amjadi Khadije
Published: September 2024

Background: Studies on COVID-19 infection in patients with hepatitis B have yielded conflicting results. Objectives: Key areas of focus include the impact of chronic hepatitis B (CHB) on the immune system, its interaction with other viruses, and the effectiveness of antiviral treatment in these patients. Methods: This cross-sectional study examined patients with CHB and healthy individuals diagnosed with COVID-19. The study involved 300 patients referred to the infectious disease clinic on an outpatient basis. The cohort comprised 150 patients with CHB infection [50 carriers and 100 treated with tenofovir (TDF)], and 150 healthy COVID-19-infected patients without a history of underlying disease. Results: The study included 178 female patients (59.4%) and 122 male patients (40.6%). The statistical significance of COVID-19 infection differed between female and male patients in the CHB group (P-value = 0.03). Patients in the control group experienced more severe symptoms and higher hospitalization rates (both P-value < 0.001). For CHB patients, the relationship between TDF use and hospitalization or infection severity was not statistically significant. All patients in the hepatitis group survived, whereas two patients died in the control group. Conclusions: The presence of hepatitis infection appears to mitigate the severity of COVID-19, resulting in fewer hospitalizations and ICU admissions. Chronic hepatitis B may influence the characteristics, transmission, and function of COVID-19 in affected individuals due to its impact on the immune system, its interactions with other viruses, and the effects of antiviral therapy.
A Cross-Sectional Study Conducted in Tehran, Iran, Analyzed the Typical Patterns of Primary Lung CT Scans in Critically Ill COVID-19 Patients Using a Semi-Quantitative Scoring System
Authors: Torabi Mohammad , Raoufi Masoomeh , Sayadi Shahram , Salarian Sara
Published: September 2024

Background: Given the ongoing COVID-19 global pandemic and the potential for respiratory failure in several COVID-19 patients, early diagnosis and timely treatment are of paramount importance. Objectives: In this context, we aimed to investigate the role of initial chest computed tomography (CT) in predicting the severity of COVID-19. Methods: The study, conducted at Imam Hossein Hospital between March 6, 2020, and May 6, 2020, was cross-sectional in nature. All patients diagnosed with severe to critical COVID-19 underwent high-resolution chest CT (HRCT), and the findings of the chest CT were meticulously analyzed using a semi-quantitative scoring system. Results: Out of 47 patients with severe to critical COVID-19, 72.4% were male, with a mean age of 62 ± 14 years. The most common chest CT findings were ground-glass opacity (55%) and consolidation (30%). Bilateral involvement was observed in all patients, with the most frequently affected areas being the peribronchovascular distribution (76%) and peripheral distribution (74%). Most patients had pulmonary involvement across all five lobes, with scores ranging from a minimum of 3.25 to a maximum of 21.25 (CI: 12 - 15; mean: 13.25). Conclusions: This study suggests a relationship between the initial chest CT scan findings and the severity of respiratory disease in COVID-19 patients. However, further studies are needed to confirm these findings.
Meningkatkan Hasil Belajar Siswa Akidah Akhlak melalui Strategi Index Card Match Siswa Fase B Madrasah Ibtidaiyah Al-Miftah Barabai Kabupaten Hulu Sungai Tengah
Authors: Zaitun Nisa
Published: September 2024

Penelitian ini bertujuan untuk meningkatkan hasil belajar siswa pada materi iman kepada kitab-kitab Allah mata pelajaran akidah akhlak melalui strategi Index Card Match. Penelitian termasuk jenis Penelitian Tindakan Kelas (Classroom Action Research). Subjek dari penelitian ini adalah fase B2 MI Al Miftah Barabai Tahun Ajaran 2023/2024, yang terdiri dari 10 peserta didik. Teknik pengumpulan data menggunakan tes, observasi dan dokumentasi. Hasil penelitian diperoleh strategi Index Card Match berhasil meningkatkan hasil belajar peserta didik pada materi iman kepada kitab-kitab Allah. Sebelum diterapkannya strategi Index Card Match hasil belajar siswa secara klasikal hanya 4 siswa (40%) yang tuntas dalam pembelajaran dengan nilai rata-rata 68.0. Setelah diterapkannya metode tersebut pada siklus I sebanyak 6 siswa (60%) yang tuntas dalam pembelajaran dengan nilai rata-rata 70.0 dan pada siklus II terjadi peningkatan sebanyak 8 siswa (80%) tuntas dalam pembelajaran dengan nilai rata-rata 80.0. Siswa lebih semangat dan antusias dalam mengikuti pembelajaran, karena metode ini mendukung peserta didik untuk berperan secara aktif dalam proses pembelajaran.
Meningkatkan Kemampuan Motorik Halus melalui Penggunaan APE dalam di Kelompok B TK Asri Al-Maghfirah
Authors: Leingo Laranti
Published: September 2024

Data kemampuan motorik halus yang ditemukan pada anak didik kelompok B TK Asri Al-Maghfirah yaitu berkisar 56,88% saja. Angka ini menunjukkan kemampuan rata-rata motorik halus di bawah rata-rata, dengan mengidentifikasi masalah kemampuan motorik halus anak khususnya pada koordinasi jari lengan dan mata, diantaranya: 1) kurangnya alat permainan APE dalam yang dapat membantu kemampuan motorik halus anak. 2) kurang optimalnya kegiatan yang dapat meningkatkan  kemampuan motorik halus. Jenis penelitian yang digunakan adalah penelitian tindakan kelas, dengan model penelitian tindakan kelas Kemmis Mc Tagart. Subjek dari penelitian ini adalah anak didik kelompok B TK Asri Al-Maghfirah yang terdiri dari 8 orang laki-laki dan 12 orang perempuan. Alat  permainan edukatif yang digunakan dalam penelitian ini yaitu set main memasak, set main menjahit, dan alat main meronce.
Hasil penelitian menunjukkan peningkatan motorik halus dari jumlah presentase observasi awal 56,88%, meningkat menjadi 74,17% pada pelaksanaan siklus 1, namun setelah dilakukan refleksi dan dilanjutkan pada siklus ke II kemampuan motoric halus anak meningkat dengan presentase 91,67%. Set main memasak, meronce dan menjahit merupakan alat permainan edukatif yang disediakan dengan memperhatikan indikator kemampuan motorik halus.
Pengaruh Video Berbasis Aplikasi Tiktok Terhadap Perkembangan Motorik Kasar Anak Usia 5-6 Tahun di Taman Kanak-kanak
Authors: Cantika Aprilia  , Yaswinda
Published: September 2024

Penelitian ini dilatar belakangi pentingnya pengembangan motorik kasar pada anak usia dini di Taman Kanak-kanak. Penelitian ini menggunakan pendekatan kuantitatif yang berbentuk Quasi Eskperimen.Populasi penelitian ini adalah seluruh murid Taman Kanak-kanak Permata Bunda Asam Kumbang, dengan sampel yaitu kelas B1 dan kelas B2 masing-masingnya berjumlah 11 anak.Teknik pengumpulan data menggunakan observasi terstruktur, dokumentasi dan wawancara. Berdasarkan hasil analisis data penelitian yang dilakukan bahwa perkembangan motorik kasar anak usia dini di kelas eksperimen yang menggunakan video berbasis aplikasi tiktok lebih tinggi dari kelas kontrol. Rata-rata pre-test kelas eksperimen 16 dan kelas kontrol 12,72. Sedangkan rata-rata post-test kelas eksperimen 26 dan kelas kontrol 22,45. Berdasarkan data pre-test dan post-test didapatlah rata-rata gain score kelas eksperimen 10,73 sedangkan rata-rata gain score kelas kontrol 9,73. Bedasarkan nilai sig (2-tailed) adalah sebesar 0,01< 0,5. Dengan demikian ada perbedaan yang signifikan antara kelas kontrol dan kelas eksperimen.Sehingga dapat disimpulkan Ha diterima dan H0 ditolak. Dengan hasil penelitian dapat disimpulkan bahwa video berbasasis aplikasi tiktok berpengaruh terhadap perkembangan mototrik kasar anak usia dini.
Analisis Metode Tahfidzul Qur’an di Taman Kanak-kanak Islam Terpadu Ar-Rahmah Plus Al-Qur’an Padang
Authors: Yuninda Azzahra  , Sari Dewi
Published: September 2024

Penelitian ini bertujuan untuk Untuk mengetahui metode tahfidzul Qur’an di TK IT Ar-Rahmah Plus Al-Qur’an Padang, menjelaskan langkah kerja setiap metode tahfidz Qur’an di TK IT Ar-Rahmah Plus Al-Qur’an Padang, serta untuk mengetahui manfaat penggunaan metode tahfidz Qur’an di TK IT Ar-Rahmah Plus Al-Qur’an Padang. Penelitian ini juga dilatarbelakangi oleh keberhasilan TK IT Ar-Rahmah Plus Al-Qur’an dalam meraih juara I hifzhil Qur’an Putra sekecamatan Nanggalo. Pada saat sekarang ini sudah banyak lembaga pendidikan yang mengadakan pembelajaran tahfidz dan salah satunya TK IT Ar-Rahmah Plus Al-Qur’an Padang. Pembelajaran Tahfidzul Qur’an merupakan program unggulan yang digunakan oleh TK IT Ar-Rahmah Plus Al-Qur’an Padang sesuai dengan namanya sebagai upaya dalam mencetak generasi qur’ani yang cinta Al-Qur’an.. Hasil penelitian menunjukkan metode yang digunakan pada program tahfidz Qur’an anak usia dini di TK IT Ar-Rahmah Plus Al-Qur’an adalah; metode simai, wahdah , dan jama’i.
PENERAPAN STRATEGI ORGANISASI, E-BUSINESS, DAN E-COMMERCE DISTRIBUTOR PT NATURAL NUSANTARA
Authors: Mei Nurlinda
Published: September 2024

Today's era is increasingly advanced and developing not only from information but also business and trade. In a company that is engaged in both services and sales, it certainly has goals, the goals of the company will become the basis for the company's performance so that the company will progress and develop. This progress must of course be accompanied by a good strategy so that the company's goals can be achieved optimally. E-business and E-commerce have their own meanings, but these 2 things have one thing in common, that is, all of their activities use technology. Usually companies implement either e-business or e-commerce. However, PT Natural Nusantara applies E-business and e-commerce in its operational activities In this article the author identifies e-business and e-commerce that are applied to PT Natural Nusantara and describes them in a paper.
PENGARUH EARNING PER SHARE DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN
Authors: Siti Nuridah  , Joelianti Dwi Supraptiningsih  , Ade Irawan  , Edwin Jonathan Panjaitan  , Nuri Maharani
Published: September 2024

This study aims to discuss the effect of earnings per share (EPS) and dividend policy on firm value. Firm value is used as a measure of the success of a company. By increasing the value of the company can be interpreted as an increase in the prosperity of company owners or shareholders in the company. The population of this research is 43 companies in the Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange in 2019-2021. By using the purposive sampling method, a sample of 18 companies was obtained. The data used in this study is secondary data obtained from the company's annual report. The research method used is Multiple Regression Analysis to see the effect of the independent variables on the dependent variable using the SPSS version 16 program. The results of the partial t test show that earnings per share (EPS) has no significant effect on firm value. Dividend policy partially has a significant effect on firm value and the results of the simultaneous F-test show that the earnings per share variable and dividend policy have a significant effect on firm value variables.
Analisis Kepatuhan Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Penyusunan Laporan Keuangan Koperasi Credit Union Sekawan Maju di Surabaya
Authors: Anis Fitriah  , Cholis Hidayati
Published: September 2024

Koperasi Credit Union Sekawan Maju yang beralamat di Jalan Jagir Sidomukti 5/20 Surabaya dengan menerbitkan neraca dan laporan perhitungan surplus hasil usaha yang disusun berdasarkan SAK ETAP. Peneliti tertarik untuk melakukan penelitian analisis kepatuhan penerapan SAK ETAP pada penyusunan laporan keuangan Koperasi CU Sekawan Maju. Metode yang digunakan adalah metode kualitatif dengan pendekatan deskriptif. Sumber data yang digunakan adalah data primer yang bersumber dari wawacara dengan manajer koperasi dan data sekunder berupa data laporan keuangan dan data transaksi selama tahun 2021. Hasil penelitian didapatkan bahwa Koperasi CU Sekawan Maju belum sepenuhnya patuh terhadap SAK ETAP. Dari tiga belas poin analisis data, lima diantaranya tidak sesuai dengan SAK ETAP. Komponen laporan keuangan yang belum disajikan adalah laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan. Pada neraca masih menggunakan penyebutan aktiva dan hutang yang seharusnya dalam SAK ETAP disebut dengan aset dan kewajiban. Penyajian neraca juga belum diklasifikasikan mana yang termasuk aset lancar, aset tidak lancar, kewajiban jangka pendek, dan kewajiban jangka panjang. Selain itu juga terdapat salah penempatan pos pada neraca dan laporan perhitungan surplus hasil usaha yang akan mempengaruhi keandalan suatu laporan keuangan.
Strategi Bisnis dalam Meningkatkan Citra Produk Buket Balon di Sosial Media
Authors: Nur Fitri Wulandari  , Tri Khoiril Ikhlakh  , Rahma Sabrina  , Gunawan Aji
Published: September 2024

The use of social media as a product sales and marketing platform is growing and becoming a trend in today's digital era. In the midst of increasingly fierce business competition, Buket Balon as a manufacturer of decoration products that uses social media as a marketing and sales tool, is required to continue to innovate and improve product image so that it remains in demand by consumers. Therefore this study aims to analyze and find out the factors of how business strategy can improve the image of the Buket Balon product on social media and provide recommendations for Buket Balon to increase sales and profits through social media. This research uses a qualitative-descriptive approach, using the case study method. The informants of this study are consumers of Bouquett balloons. The results of this study Researchers analyzed that Business Strategy in Improving the Image of Balloon Bouquet Products on Social Media Occurs due to several factors, namely promotion, content, discount techniques and copywriting. These factors were apparently influenced by internal and external informants. Suggestions from researchers for SMEs that when making strategies to improve product image can pay attention to these aspects. It is inseparable that now everything is digital-based, so we have to prove that MSMEs are also not left behind
PENGARUH PROFITABILITAS DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK
Authors: Ega Apridinata  , Dewi Zulvia
Published: September 2024

Tax avoidance is one of the legal efforts made by companies in avoiding taxes, namely by taking advantage of the weaknesses contained in tax laws and regulations to reduce the burden of taxes paid, if tax avoidance activities are carried out in accordance with tax laws, then tax avoidance activities are legal And acceptable activities in the company. This study aims to find out and analyze how much the effect of Profitability (X1) Company Size (X2) on Tax Avoidance (Y) on Food and Beverage Companies on the Indonesia Stock Exchange. The method carried out in this study is quantitative using secondary data in the form of annual reports of Food and Beverage Companies for the 2018-2021 period. The analysis technique used is panel data regression. Based on the results of research (X1) produced with ROA has a significant effect on Tax Avoidance in Manan and Beverage Companies on the Indonesia Stock Exchange, and (X2) The Size of Companies Produced With SIZE does not affect Tax Avoidance in Food and Beverage Companies on the Indonesia Stock Exchange.
Pengaruh Brand Awareness, Brand Association, Perceived Quality Terhadap Brand Loyalty Pada Produk OPPO Smartphone Di Jaya Ponsel Payakumbuh
Authors: Muhammad Faisal  , Febsri Susanti
Published: September 2024

This research was conducted to determine the effect of brand awareness, brand association, perceived quality on brand loyalty on OPPO Smartphone products in Jaya Ponsel Payakumbuh. This research method uses quantitative methods. The technique used in collecting data in this research is a questionnaire by distributing questionnaires to 96 respondents using OPPO in Jaya Ponsel Payakumbuh, and the data from the respondents' answers will be processed using SPSS. The results of this study indicate that brand awareness has a positive effect on brand loyalty, brand association has a positive effect on brand loyalty, and perceived quality has a positive effect on brand loyalty.
Analisis Pengaruh Kurs Dan Investasi Terhadap Inflasi Sumatera Utara Tahun 2001-2020
Authors: Reneva Manurung  , Wanda Nilam Sari Harefa  , Dodi Jese Rianto Siburian  , Hasyim Hasyim
Published: September 2024

Increases in the prices of goods and services in general and occur continuously within a certain period of time, the calculation of inflation is carried out by the Central Bureau of Statistics. The purpose of this study aims to examine how the effect of Exchange Rates and Investment on North Sumatra Inflation. The method used in this study uses multiple linear regression analysis method. The results of the study show that exchange rates have a significant effect on inflation, and investment has a significant and positive effect on inflation.
PENGARUH KINERJA KEUANGAN TERHADAP KEPUTUSAN INVESTASI INVESTOR PRIBADI DENGAN ANALISIS RASIO KEUANGAN SEBAGAI VARIABEL INTERVENING
Authors: Rara Rara  , Reni Indah Kurnia  , Ratih Kusumastuti
Published: September 2024

Pengaruh Kinerja Keuangan terhadap Keputusan Investasi Investor Pribadi dengan Analisis Rasio Keuangan Sebagai Variabel Intervening
Penelitian ini bertujuan untuk mengetahui pengaruh kinerja keuangan terhadap keputusan investasi investor pribadi dengan analisis rasio keuangan sebagai variabel intervening (studi empris pada perbankan syariah yang tedaftar di bursa efek indonesia tahun 2019-2021). Populasi dalam penelitian ini adalah sebanyak 4 perbankan syariah yang terdaftar di Bursa Efek Indonesia. Sampel yang digunakan dalam penelitian ini adalah sebanyak 16 data. Metode pengambilan sampel menggunakan metode purposive sampling. Variabel rasio keuangan yang digunakan untuk mengukur kinerja perusahaan adalah rasio liquiditas, rasio sovabilitas, dan rasio profitabilitas.
Pengelolaan Badan Usaha Milik Desa (BUMDES) Lancar Jaya Di Desa Mejing Sebagai Upaya Meningkatkan Kemandirian Desa
Authors: Nicodemus Christian Aribowo  , Kamala Aprelia Sari
Published: September 2024

The central government gives authority to regional governments and economic institutions at the village level to develop their own regions with a focus on improving the economy and people's welfare. The reality in the field is that many villages fail to run Village-Owned Enterprises due to the lack of preparedness of managers and the lack of village potential. The purpose of this study is to determine the condition and governance of a developing Village Owned Enterprise. The method used is a qualitative approach. The results of the study show that the Lancar Jaya Village-Owned Enterprise has succeeded in improving the economy of Mejing Village in accordance with the objectives of establishing a Village-Owned Enterprise. However, there are still obstacles in the management of Village-Owned Enterprises such as a lack of management skills, rent payments to the village government, and sustainable business plans. The solutions provided include providing business management training, improving financial supervision and management, and marketing production products through social media platforms as a digital marketing strategy.
Analisis Strategi Pemasaran Dalam Upaya Meningkatkan Penjualan Pada Brand Casual Culture.Co
Authors: Muhammad Fernanda Raditya Pradipa  , H. Abdul Manan  , Komarun Zaman
Published: September 2024

The purpose of this study is to find out how the marketing strategies carried out by Casual Culture.co brands to increase sales. This type of research uses qualitative research. This study used primary data. The data collection techniques used in this study were observation, interviews and documentation.
The results of this study show that the marketing strategy carried out is to use attributes on products that include quality, design, service, price and brand. From the research on marketing strategies carried out by Casual Culture.co less optimal and less efficient, therefore the author provides advice or input to implement aggressive marketing strategies to increase sales volume so as to get maximum profits.
Pengaruh Gaya Kepemimpinan Dan Disiplin Kerja Terhadap Kinerja Karyawan Pabrik The PT. Sumatera Toba Wangi
Authors: Ayu Wahyudin  , Kusuma Agdhi Rahwana  , Gian Riksa Wibawa
Published: September 2024

This study aims to determine the simultaneous and partial effect of Leadership Style and Work Discipline on Employee Performance at the Tea Factory of PT. Sumatra Toba Wangi. The research method used in this study is to use a quantitative research method with a questionnaire. The population in this study were employees of the Tea Factory of PT. Sumatra Toba Wangi as many as 50 employees. The type of data used in this study is primary data obtained through questionnaires. The data testing technique used in this study uses the validity test, reliability test and classic assumption test. Data analysis in this study used multiple regression analysis using SPSS software version 25. The results showed that Leadership Style and Work Discipline simultaneously had a significant effect on Employee Performance at the Tea Factory of PT. Sumatra Toba Wangi. Leadership Style partially has a significant effect on Employee Performance at the Tea Factory of PT. Sumatra Toba Wangi. Work Discipline partially has a significant effect on Employee Performance at the Tea Factory of PT. Sumatra Toba Wangi.
Pengaruh Kualitas Pelayanan Dan Persepsi Pasien Terhadap Kepuasan Pasien Rawat Jalan Di Rumah Sakit Muji Rahayu Surabaya
Authors: Lia Kartika Devi  , Nur Aini Anisa  , Nur Farida
Published: September 2024

This research employs an associative research type with a quantitative approach. The study is motivated by the objective to analyze the Service Quality (X1) and Patient Perception (X2) on Outpatient Patient Satisfaction (Y) at Muji Rahayu Hospital, Surabaya, involving 151 respondents. The sampling technique used in this research is purposive sampling. Data analysis is conducted using statistics with the assistance of SPSS software. Based on the results of the data analysis using the t-test, it is found that partially, the variables Service Quality (X1) and Patient Perception (X2) have a significant influence on Outpatien Patient Satisfaction (Y) at Muji Rahayu Hospital, Surabaya. Then, based on the results of the data analysis using the F-test, it is revealed that simultaneously, the variables Service Quality (X1) and Patient Perception (X2) have a significant influence on Outpatient Patient Satisfaction (Y) at Muji Rahayu Hospital, Surabaya.
Penerapan Akuntansi Lingkungan Berdasarkan Triple Bottom Line Pada Pt Teknindo Geosistem Unggul
Authors: Faradilla Mega Maharani  , Achmad Maqsudi
Published: September 2024

This research aims to determine the application of environmental accounting in terms of the Triple Bottom Line theory. In this research the researcher used qualitative research by obtaining data through direct interviews at Pt Teknindo Geosistem Unggul. This research provides in-depth insight into the effectiveness of implementing triple bottom line-based environmental accounting in integrating critical aspects in existing environmental cost activities at Pt Teknindo Geosistem Unggul.
Pengaruh Loan To Deposit Ratio , Non-Performing Loan, dan Net Interest Margin Terhadap Profitabilitas Bank Swasta Devisa Yang Terdaftar Di Bursa Efek Indonesia Tahun 2018-2022
Authors: Riza Dian Cahyani  , Bayu Kurniawan  , Heri Prabowo
Published: September 2024

Banking is a vital sector in the economy of a country, including Indonesia. National Private Foreign Exchange Banks play a crucial role in providing financial services related to foreign currencies. In this context, factors such as Loan to Deposit Ratio, Non-Performing Loans, and Net Interest Margin are pivotal in determining the profitability of banks. This research aims to analyze the influence of Loan to Deposit Ratio, Non-Performing Loans, and Net Interest Margin on the profitability of National Private Foreign Exchange Banks listed on the Indonesia Stock Exchange during the period 2018-2022. The study employs a quantitative approach with secondary data collection from the financial reports of National Private Foreign Exchange Banks listed on the Indonesia Stock Exchange. Data analysis technique utilizes panel data regression to examine the effects of Loan to Deposit Ratio, Non-Performing Loans, and Net Interest Margin variables on bank profitability. The research findings indicate that Non-Performing Loans and Net Interest Margin significantly affect the profitability of National Private Foreign Exchange Banks, whereas Loan to Deposit Ratio does not exert a significant influence. These variables exhibit a complex relationship in influencing the financial performance of banks. From these research findings, it is concluded that the management of Loan to Deposit Ratio needs improvement, accompanied by considerations of Non-Performing Loans and Net Interest Margin factors, to enhance the profitability of National Private Foreign Exchange Banks.
Peranan Sistem Informasi Akuntansi dan Pengendalian Internal terhadap Fraud Akuntasi Berbasis Komputer
Authors: Putri Afrilia Nurrochmah  , Yuyun Yuyun  , Nera Marinda Machdar
Published: September 2024

An essential component of each scientific paper is the author's theoretical background and prior investigations. Theories of correlation between variables and events can be explained by prior study. This article's goal is to generate a hypothesis about the relationship between variables that will be investigated further. The following are the findings from this review of the literature: 1) Fraud in computerized accounting information systems is positively and significantly impacted by the role of accounting information systems. 2) Fraud using computerized accounting systems is positively and significantly impacted by internal control.
Mengkritisi Implementasi Standar Akuntansi Syariah dalam Pengelolaan Wakaf di Era Society 5.0
Authors: Michelle Prajna Pramewari  , Dwi Mutiara  , Shofie Azizah  , Gunawan Aji
Published: September 2024

The era of Society 5.0, characterized by the integration of advanced technologies such as artificial intelligence, Internet of Things (IoT), and big data, has brought significant changes in various aspects of life, including Islamic financial management. Waqf management, as an important financial and social instrument in Islam, requires transparency, effectiveness, and compliance with sharia principles. Sharia Accounting Standards (SAS) serve as a framework to regulate sharia accounting practices in waqf management. This study aims to identify barriers to the implementation of SAS in waqf management in the era of Society 5.0 and explore innovative solutions that can help overcome these barriers. Qualitative methods were used, involving in-depth interviews and document analysis. The results show that a deep understanding of sharia principles, the complexity of accounting standards, and technological dynamics are the main challenges. Innovative solutions such as the utilization of blockchain technology, the development of digital platforms, as well as increased education and collaboration between relevant institutions, can improve effectiveness, transparency, and compliance in waqf management.
Hydraulic activity of crushing screenings of waste open-hearth slag
Authors: Bratchun V.I. , Bespalov V.L. , Ahmed A.A. , Zhevanov V.V. , Romasyuk E.A.
Published: September 2024

Theoretically and experimentally studied the hydraulic activity of crushing screenings of waste open-hearth slag and methods for intensifying the hydration hardening of slag stone during operation. During the hardening of slag stone, three periods of pronounced syneresis with gel new formations strengthening the material were established at the ages of 28 – 60, 90 – 180 days and 1 – 2 years. The first period of syneresis, in contrast to the subsequent ones without changing the strength of the samples, is recorded by the linear shrinkage of the samples, the squeezing out of bound water and the increase in pH. The introduction of two percent of cement dust or lime into the crushing screenings of waste open-hearth slag leads to the strengthening of the slag stone at 28 and 90 days of age by 3 – 4 times. However, by the age of two years, the strength of the samples stabilizes. This fact indicates that the additions of cement dust or lime are not additional binders, but hardening accelerators.
ОБОБЩЁННЫЙ АЛГОРИТМ ОРГАНИЗАЦИИ ВЫЧИСЛЕНИЙ В СИСТЕМЕ МОДЕЛИРОВАНИЯ ДИНАМИЧЕСКИХ ОБЪЕКТОВ
Authors: Бронов Сергей Александрович , Чайковский Владислав Евгеньевич , Максимов Евгений Викторович , Рогкустов Станислав Витальевич
Published: September 2024

Рассмотрен комплекс проблем, связанных с разработкой систем моделирования динамических объектов, модели которых содержат обыкновенные дифференциальные уравнения. Предложено использовать два режима работы системы моделирования. В первом режиме работы определяется состав блоков, из которых сформирован объект моделирования, и связи между блоками, во втором режиме выполняются вычисления в соответствии с установленными ранее связями.
MAGNETIC POLE INVERSION: A PERSPECTIVE ON THE FUTURE OF THE EARTH
Authors: Котолова Светлана Роландовна , Кодоева Ванда Состиковна , Тибилова Ада Георгиевна
Published: September 2024

В статье рассматривается возможность инверсии магнитных полюсов Земли, что может привести к глобальным последствиям для всей планеты и человечества в целом. Причина такого явления - наличие магнитного поля Земли благодаря особому внутреннему строению и составу ядра планеты.

The article considers the possibility of inversion of the Earth's magnetic poles, which can lead to global consequences for the entire planet and humanity as a whole. The reason for such a phenomenon is the presence of the Earth's magnetic field due to the special internal structure and composition of the planet's core.
A FARRA DO BOI E O REPORTE CONTÁBIL: COUNTER-ACCOUNTING DE ESCÂNDALOS AMBIENTAIS E SANITÁRIOS NA AMAZÔNIA BRASILEIRA
Authors: Sardeiro Luciana da Silva Moraes , Souza Paulo Vitor Souza de , Cintra Yara Consuelo , Silva Raimunda Maria da Luz
Published: September 2024

The research investigated the use of counter-accounting as a means of resistance in socio-environmental issues during the Carne Fraca and Carne Fria Operations in the Brazilian meat industry. Employing a qualitative approach and thematic analysis with support from textual analysis software, data were collected from NGOs, JBS financial statements, and audit reports (2017-2019). Grounded in critical pragmatic emancipatory accounting, NGO counter-narratives revealed challenging strategies against the State and corporations, monitoring agreements, engaging in technical work, and proposing solutions to institutional gaps. Descendant hierarchical analysis highlighted how discourses influence social arenas and language either sustains power or creates resistance.
Keywords: Carne Fraca Operation; Carne Fria Operation; Amazon Deforestation; Counter-Accounting.
Európai országok helyzetének elemzése a gazdasági ciklusban
Authors: Hanuszics Veronika , Szolnoki Péter
Published: September 2024

A cikk makrogazdasági mutatók összehasonlításával és összevetésével határolja be kiválasztott Európai országok gazdasági ciklusait a 2000-es évektől kezdődően napjainkig. A kiválasztott országok: Németország, Egyesült Királyság, Magyarország és Ukrajna. A gazdasági ciklus, más néven üzleti ciklus, a bővülés és a zsugorodás időszakai közötti gazdasági ingadozásokra utal. Az olyan tényezők, mint a bruttó hazai termék (GDP), a kamatlábak, a foglalkoztatottsági szint, az infláció és az államadósság mértéke segíthetnek meghatározni a jelenlegi gazdasági ciklus szakaszát. A vállalkozásoknak és a befektetőknek a gazdasági ciklusokon át kell irányítaniuk stratégiájukat – nem olyan szinten, hogy irányítsák őket, hanem azért, hogy túléljék őket, és esetleg profitáljanak belőlük felmérésük segítségével. A tanulmány először bemutatja a gazdasági ciklus legfontosabb elméleti aspektusait, beleértve a ciklus négy szakaszát. Továbbá a mutatók meghatározása után országonként kerülnek elemzésre a ciklusok szakaszokra felbontva diagramok segítségével. Különleges figyelmet fordít a kutatás a tavalyi, 2023-as évre annak érdekében, hogy a gazdaság legaktuálisabb helyzete nagyobb megvilágítást kapjon. Végeredményben azt lehet elmondani az országok gazdasági ciklusairól, hogy a 2008-as gazdasági világválság előtt növekedtek és érték el csúcsukat. Ez a világesemény mindegyik országot megterhelte gazdaságilag. Az országok különböző nehézségekkel néztek szembe a 2010-es években, ami hátráltatta a gazdasági növekedésüket. Minden egyes országot sújtotta a COVID-19 gazdasági és egészségügyi világjárvány, és az európai gazdaságoknak nem is sikerült visszatérniük a járvány előtti gazdasági szintre. A koronavírus-járvány következtében uralkodó magas inflációra tetőzött a 2022 februárjában kitört orosz-ukrán háború. 2023-ban az országok elérték a ciklusban a mélypontot, egyedül Ukrajna gazdasága mutatott növekedő tendenciát.
Звітність про сталий розвиток банків як суб’єктів суспільного інтересу: порівняльний аналіз ЄС-Україна
Authors: Макаренко Інна , Серпенінова Юлія , Фомінов Роман , Макаренко Сергій
Published: September 2024

З огляду на ескалацію кліматичних змін і погіршення стану навколишнього середовища, імператив для стійких практик у всіх секторах економіки, включаючи банківську сферу, стає все більш актуальним. У відповідь на ці виклики боротьба зі зміною клімату стала центральною темою, що вимагає глобальних зусиль щодо скорочення викидів вуглецю та переходу на відновлювані джерела енергії. Міжнародні організації, такі як Генеральна Асамблея Організації Об’єднаних Націй та Мережа для озеленення фінансової системи (Network For Greening The Financial System, NGFS), підкреслили терміновість вирішення цих проблем, наголошуючи на необхідності негайних дій.
У контексті України останніми роками набула популярності інтеграція екологічних, соціальних принципів та принципів управління (ESG) у банківську практику. Незважаючи на те, що українські банки досягли деяких успіхів у звітності ESG, проблеми залишаються, зокрема обмежені ресурси та нормативна база. Незважаючи на добровільне розкриття інформації, стандартизований підхід до звітності ESG відсутній, що впливає на глибину та повноту звітності. Для порівняння, банки Європейського Союзу діють у рамках надійної нормативної бази, яка наголошує на прозорості та екологічній відповідальності.
У статті розглядається вирішальна роль сталого розвитку в банківському секторі України, особливо на тлі глобальних викликів, таких як зміна клімату та погіршення екологічної ситуації. Ретельно аналізуючи нормативно-правову базу та проводячи порівняння з установленими стандартами Європейського Союзу, дослідження розкриває уявлення про низку можливостей і перешкод, з якими стикається Україна на своєму шляху до розвитку сталого фінансування. Вивчення звітності про сталий розвиток банків шляхом порівняльного аналізу між Європейським Союзом та Україною має важливе значення для сприяння прозорості, покращення управління ризиками, сприяння прийняттю обґрунтованих рішень, стимулювання трансформації ринку та сприяння міжнародній співпраці в пошуках сталого фінансування. Зрештою, стаття підкреслює великий потенціал України для синхронізації з міжнародними цілями сталого розвитку, залучення соціально відповідальних інвестицій та становлення ключового гравця у відстоюванні сталого фінансування як на регіональному, так і на глобальному рівнях.
Ключові аспекти ризик-орієнтованого підходу до системи управління якістю аудиторської фірми
Authors: Москаль Наталія
Published: September 2024

Впровадження нових Міжнародних стандартів управління якістю стало викликом для аудиторських фірм, адже зумовило необхідність переходу від «контролю якості» до «управління якістю» та оновлення внутрішніх системи управління якістю. Зважаючи на це, дослідження ключових аспектів ризик-орієнтованого підходу до системи управління якістю аудиторської фірми є надзвичайно актуальним. Ризик-орієнтований підхід сфокусований на ідентифікації, оцінці та управлінні ризиками, що впливають на якість аудиторських послуг. Цей підхід ґрунтується на трьох взаємопов'язаних елементах: встановлення цілей якості; визначення ризиків якості; впровадження дій у відповідь на ризики якості. Ризик-орієнтований підхід дає змогу аудиторським фірмам виявляти та вирішувати потенційні проблеми для забезпечення кращої якості аудиторських послуг. Фірми зосереджують свої зусилля на найістотніших ризиках, ефективно використовують час і ресурси. Ризики визначено як основу, оскільки цілі якості та дії у відповідь на ризики неможливо ефективно встановити без чіткого розуміння ризиків, що впливають на аудиторську діяльність. Класифікація цілей якості за функціональним призначенням може включати цілі щодо управління та розвитку, щодо етики та доброчесності, щодо персоналу, ресурсів, процесів, результатів, інформації та цілі щодо суспільства. Визначення цілей вимагає підбору адекватних вимірюваних показників досягнення цілей та регулярного моніторингу і оцінки прогресу у досягненні цих цілей. До переліку ризиків якості на нашу думку варто включити ризики, пов'язані з невідповідністю аудиторських послуг високим стандартам якості, ризики, пов'язані з низькою ефективністю роботи фірми, втратою клієнтів, нездатністю до розвитку та вдосконалення фірми, ризики, пов'язані з порушенням етичних принципів та норм професійної поведінки. Ризики можна перетворити на стимули для розвитку та досягнення конкурентних переваг. Дії у відповідь повинні бути пропорційними ризику та ґрунтуватися на результатах його оцінки. Дії у відповідь можуть бути запобіжними, тобто такими, які застосовуються для того, щоб ризик не виник, та коригуючими, які вживаються для того, щоб виправити ситуацію після того, як ризик виник. Ефективність дій у відповідь повинна постійно контролюватися та при необхідності переглядатися. Цілі якості слугують основою для ідентифікації ризиків. Оцінка ризиків допомагає зрозуміти ймовірність та вплив ризиків. Це дає змогу приймати обґрунтовані рішення щодо того, які дії у відповідь вжити.