bluuebunny/crossref_metadata_2025 huggingface dataset:
The effect of zeolite zinc on memory performance and hippocampal cell death in a rat model of Alzheimer’s disease induced by Aβ1-42
Authors: Fashami Maryam Zaman , Bajelan Aida , Shakur Hamidreza , Khakpai Fateme , Rouhollah Fatemeh , Vaseghi Salar , Yekta Batool Ghorbani
Published: August 2024

Alzheimer's disease (AD) is one of the most common neurodegenerative disorders associated with slow and progressive loss of brain structure and function mostly in older individuals. Evidence has shown that disruption of zinc homeostasis in the brain leads to synaptic, learning, and memory impairments. In this study, we evaluated the effect of zeolite zinc on memory performance and hippocampal cell death in a rat model of Alzheimer's disease (AD) induced by intracerebroventricular administration of Aβ1–42. We employed the Morris water maze, shuttle box, and open field tests to assess spatial memory, passive avoidance memory, and anxiety-like behavior, respectively.". P-Tau and the amyloid precursor protein (APP) expression, and hippocampal cell death were also evaluated. Both Aβ1−42 and zeolite zinc were also injected intracerebroventricular. The results showed that zeolite zinc partially reversed Aβ1-42-induced impairments in memory performance and mitigated the effects of Aβ1–42 on locomotor activity, although not fully restoring to baseline levels. In addition, Aβ1−42 increased the expression of APP and P-Tau, and the number of dead cells, while zeolite zinc decreased these effects. In conclusion, our findings suggest that while zeolite zinc plays a role in modulating the pathophysiology of AD, its therapeutic effects only partially reverse the progression or symptoms of AD, indicating the need for further investigation into optimal dosing or combination therapies
The potential contribution of light-intensity exercise-induced miR-486a-3p secretion on enhancing empathic behavior in mice
Authors: Shima Takeru , Yoshii Keisuke , Yoshikawa Yuika , Terashima Chiho
Published: August 2024

Empathy plays a crucial role in the maintenance of interpersonal relationships among mammals. Remarkably, engaging in light-intensity exercise has been identified as a facilitator of empathic behavior, a phenomenon associated with the upregulation of miR-486a-3p in the insular cortex. However, it remains to cover the contribution of miR-486a-3p and the mechanisms of changing levels of that in the insular cortex with light-intensity exercise. We initially assessed the impact of light-intensity exercise (7.0 m/min, 30 min/day, five days/week for four weeks) on helping behavior, mRNA in their insular cortex, and the secretion of exosomal miR-486a-3p from their gastrocnemius muscle. Subsequently, we explored the effects of a daily intraperitoneal injection of miR-486a-3p mimic over a two-week period on helping behavior. The intervention of light-intensity exercise, which enhanced helping behavior, resulted in elevated levels of miR-486a-3p in the insular cortex and exosomal miR-486a-3p in the plasma. Interestingly, there was no significant change observed in the levels of gastrocnemius muscle-derived exosomal miR-486a-3p. Moreover, the administration of mmu-miR-486a-3p mimic exhibited a similar enhancement of helping behavior in mice. Notably, both the exercise intervention and miR-486a-3p mimic treatment led to the downregulation of Pten mRNA and upregulation of Bdnf mRNA in the insular cortex. Our findings suggest that the increase in exosomal miR-486a-3p, originating from a source other than the gastrocnemius muscle, contributes to the empathy enhancement induced by light-intensity exercise. Furthermore, it is proposed that miR-486a-3p mimics the effects of light-intensity exercise, presenting a potential avenue for treating empathy-related behaviors.
Revisiting Productivity Growth Accounting Decompositions
Authors: Massari Filippo
Published: August 2024

Productivity growth accounting decompositions are sensitive to the definition of aggregate productivity, which usually takes the form of a weighted geometric or arithmetic average of firms' productivities. This paper shows explicitly why the two differ. It further proposes a modification to a popular decomposition highlighting the contribution of the component responsible for this discrepancy, namely the covariance of productivity growth rates and levels. The argument favoring this modified decomposition is that the novel component offers relevant information for applied theoretical purposes, thus increasing the usefulness of aggregate productivity decompositions. Finally, the paper argues that standard theoretical assumptions support (i) a proposed separation between aggregate and average productivity, and (ii) the adoption of the arithmetic average definition as opposed to the more popular geometric average.
JEL: D24, E24, O47.
Comparison of resistance training combined with breathing retraining, or alone, on cardiovascular risk factors, pulmonary function, circulatory parameters, and aerobic capacity in overweight young women: randomized and controlled trial
Authors: Zhang Yan , Dai Chengye , Liu Jingqin , Jin Yulin , Zhai Yonghua , Wang Haodi , Wang Sheng , Cai Huan
Published: August 2024

Background: To investigate the effects of resistance training with breathing retraining on body composition, pulmonary function, circulatory parameters, and aerobic capacity in overweight young women.
Methods: 24 overweight young females were randomly allocated into the resistance training group (RT) and the resistance training combined with breathing retraining group (RT+B), and performed exercise training for eight weeks, three sessions/week and 60 minutes/session. 12 age and BMI matched but not overweight young females were also recruited as the control group (C). The variables of anthropometric, body composition, pulmonary and circulatory function, aerobic capacity, blood glucose and lipid profile were measured before and after the intervention.
Results: Significant decreases in BMI, total body fat, TG and LDL-c were observed in the two exercise groups (p＜0.05). In both exercise groups, significant increases in VO2max were accompanied by noticeable increases in VC, FVC, MVV, FEV1, PEF and decreases in SBP, DBP, SBP2, cSBP, rAI (p＜0.05). The Group RT+B had significantly higher increases in VO2max, AT, and oxygen pulse level than those of the control and Group RT (p＜0.05).
Conclusions: The combined resistance exercise and breathing retraining appears to be more effective than resistance exercise alone in improving pulmonary function and aerobic capacity in overweight young women.
The Role of the a Kindergarten Educational Environment in the Ethnocultural Development of Children of Early and Preschool Age
Authors:   Transbaikal State University, Bezrodnykh Tatyana V.
Published: August 2024

The significance of the ethnocultural development of the younger generation is difficult to overestimate based on modern sociocultural trends that have a pronounced global character: the complexity of intercultural and interethnic communication at the interstate, business and interpersonal levels; openly or covertly aggressive “message” of the media; rapid urbanization and accelerated pace of life neutralize the ethnocultural component of education and socialization; gradual devaluation of family values, changes in marriage and family attitudes, and many others. etc. The author of the article has made an attempt to study the theoretical and practical aspects of the influence of the educational environment of a kindergarten on the ethnocultural development of children of early and preschool age. The problem of the research is to identify the potential of the educational environment and its influence on the ethnocultural development of kindergarten children. The main research methods are system analysis, including theoretical analysis of psychological and pedagogical literature on the research problem; analysis of pedagogical experience and practice of creating an ethnocultural environment in a kindergarten. To achieve the goal of the study, the practice and experience of enriching the educational environment of kindergartens in the Transbaikal Region (Agin Buryat Autonomous Okrug) with ethnocultural content has been studied. An analysis of practice and experience has allowed the author to highlight some elements of the ethnocultural environment of a kindergarten (using the example of the Ulger kindergarten in the village of Aginskoye, Transbaikal Region); determine positive changes in the ethnocultural development of children of early and preschool age: ideas about the culture, traditions of the Buryat, Russian and other peoples of the Russian Federation, emotional and value meanings are enriched, the culture of behavior includes a respectful attitude towards the past, present and future of the multinational people of the country, ideas of National Conservation of the Russian Federation are successfully implemented.
Oats Intercropping and Biochar Amendment Modify Soil Nutrients and Microbiota Structure to Enhance the Quality of Continuous Cropping Peppers
Authors: Gao Jingxia , Xu Wangwang , Xi Weina , Huang Rong , Zhao Zijian , Xie Hua , Zhang Fengbao
Published: August 2024

To promote sustainable cultivation and soil health in agriculture, urgent strategies are needed to address the challenges posed by continuous cropping for high-quality pepper production. This study investigated the impact of oats incorporation and biochar amendment in a 12-year continuous pepper cropping system. Compared with the pepper monoculture system (CK), the combination treatment of intercropping with oats and biochar amendment (T1) significantly increased the soluble solids content by 3.13% and the β-carotene content by 8.83-fold in pepper fruits (P < 0.05). The soil pH under intercropping with oats or biochar modification was comparable to that of the CK. Notably, lower soil bacterial operational taxonomic units were observed under this treatment, and soil bacterial diversity decreased consistently with pepper development, regardless of the cultivation system. In contrast, fungal diversity exhibited fluctuations under the companion oat/biochar condition, with fungal community patterns modulated throughout the pepper development process (P < 0.05). Dominant microbes such as Sphingomonas, Pseudomonas, Chrysosporium, Mortierella, and Cladosporium were identified in continuous cropping pepper soils. Kyoto Encyclopedia of Genes and Genomes metabolic profiling revealed significant effects of the cultivation type on the metabolic pathways of functional genes in soil microbial communities. Overall, the practice of planting oats and using biochar in the soils of continuously cropped pepper fields is feasible and sustains the pepper industry as an agroecosystem.
Establishment of Shoot-tip Regeneration System of Watermelon
Authors: Liu Chun , Guo Yanliang , Li Hu , Fan Yupeng , Wang Jiyuan , Liu Jie , Zhang HuiJun
Published: August 2024

The aim of this study was to establish a regeneration system of watermelon. Watermelon W1 was selected as the experimental material using seedling shoots as a receptor. The effects of different concentrations of 6-Benzylaminopurine (6-BA) on the shoot-tip of watermelon seedlings were studied. Number of shoots at the stem tip were counted every other day until the new buds reached 2 cm. The new stem tip was cut, and the effect of different concentrations of Murashige and Skoog (MS) medium on the number of regenerated roots and root length of shoots were studied. The results showed that the differentiation rate was highest when the 6-BA concentration was 0.7 mg/mL to 0.8 mg/mL. The optimum concentration for root regeneration was 1/8 MS. At this concentration, the number rooted was the highest, and root length was also promoted.
Night Blue-light Radiation Enhances Anthocyanin Production in Purple Paprika ‘Tequila’ by Increasing Its Structural-gene Expression during Fruit Growth
Authors: Satitmunnaithum Junjira , Abe Itsuki , Mitsuzuka Ryuhei , Onozawa Teruno , Ikeda Takashi
Published: August 2024

Purple paprika (Capsicum annuum) is a vegetable with potential economic value; however, enhancing and maintaining the purple fruit color is challenging. We investigated the effects of night blue-light supplementation on fruit growth, anthocyanin content, and gene expression in purple paprika. During two duplicated experiments conducted in spring and autumn, purple paprika plants were subjected to blue-light supplementation at night. Ten days after fruits were pollinated, night blue light with photosynthetic photon flux density (PPFD) of 80 to 100 µmol·s−1·m−2 was supplied from 1800 HR to 0500 HR (11 hours). Fruit samples were harvested 15, 20, and 40 days after pollination from control (no-light treatment) and blue light–treated fruits. The fruit size, fresh weight, anthocyanin content, and expression levels of anthocyanin biosynthesis-related genes (HY5, bHLH, WDR, MYB, PAL, CHS, F3H, DFR, ANS, and UFGT) were determined. Blue-light supplementation increased the anthocyanin-related gene expressions in the fruit peel, enhancing anthocyanin synthesis and accumulation. However, there were no significant differences between the growth of control and blue light–treated fruits. These findings highlight the potential of night blue-light supplementation to enhance anthocyanin content in purple paprika fruits without affecting overall fruit growth.
The implications of measuring lipoprotein(a) in clinical practice
Authors: Barbir Mahmoud , Pottle Alison , Bornstein Stefan R.
Published: August 2024

Lipoprotein(a) (Lp(a)) is a well-recognized causal risk factor for atherosclerotic cardiovascular disease (ASCVD) and calcific aortic valve stenosis.  There are ongoing challenges with screening and management in primary and secondary prevention; however, future recommendations for clinical practice await the outcomes of clinical trials that are in progress.
Structural and Biochemical Characterization of Levan Produced by Gluconobacter cerinus UELBM11 Isolated from Brazilian Grapes
Authors: N. Y. Hata Natália , Sartori Daniele , M. Ribeiro Matheus , V. Serrato Rodrigo , B. Tomal Adriana Aparecida , Constantino Leonel Vinícius , A. Q. Cancian Mariana , A. Marques Francisco , T. Hata Fernando , H. Bana Fernanda Carla , Macedo Jr. Fernando , Spinosa Wilma Aparecida
Published: August 2024

Acetic acid bacteria (AAB) are versatile organisms that catalyze the conversion of a wide range of carbon sources into biomolecules of great industrial interest. In this study, we exploited the ability of Gluconobacter spp. to synthesize levans. Among the isolated strains, Gluconobacter cerinus UELBM11 produced approximately 14.0 g L-1 of levan under non-optimized conditions. Gas chromatography-mass spectrometry (GC-MS), Fourier transform infrared spectroscopy (FTIR), and nuclear magnetic resonance (NMR) analyses confirmed that levan obtained from G. cerinus UELBM11 consisted of a β-(2→6)-D-fructose backbone with some β-(2→1) ramifications. The average molecular weight (Mw) of the purified levan was 8.78 × 105 Da. Thermogravimetric/differential thermogravimetric (TGA/DTG) analysis indicated high thermal stability, with the maximum decomposition rate observed at 227.44 °C. Scanning electron microscopy (SEM) revealed a microporous morphology, and the antioxidant activity assays demonstrated that levan had a high scavenging capacity of 2,2’-azino-bis (3-ethylbenzothiazoline-6-sulfonic acid) (ABTS) and hydroxyl radicals. Therefore, it has been demonstrated the levan produced by G. cerinus UELBM11 is a promising natural antioxidant and, owing to its microporosity and excellent thermal properties and stability, is a potential candidate as an additive in cosmetics, pharmaceuticals, and food products.
The Creation according to Shamaran myth in Kurdish Regions: A Comparative Analysis of Mesopotamian Mythology and Hebrew Texts
Authors: Rostaminezhadan Diana
Published: August 2024

The legend of Shamaran holds significant cultural significance in Kurdish mythology and serves as a prominent creation myth. Despite variations in traditions, this article undertakes a comparative analysis between the Shamaran legend and the narrative of the Garden of Eden, employing a structuralist approach and drawing upon mythological and biblical data. Through this research, it is revealed that these two narratives share a coherent and uniform structure, as well as common themes. The central focus of both narratives lies in the creation of existence and mankind. Key elements, such as the Garden of Eden and creation myths, serve as focal points for comparison. Utilizing textual analysis and comparative methodologies, this study aims to identify common motifs, theological perspectives, and historical contexts shared by these cultural narratives. By critically evaluating the primary sources of each tradition, we seek to shed light on the potential intersections and divergences within the mythologies under scrutiny.
„Wstań i wyjdź”. Koniec działania jako problem filozoficzny
Authors: Piłat Robert
Published: August 2024

W artykule dyskutuję warunki decydujące o zakończeniu działania i kryteria, uzasadniające to zakończenie. W nawiązaniu do tradycji filozoficznej i tekstów literackich pokazuję niepewny status końca działania. Wychodzę od spostrzeżenia, że w filozofii działania poświęcono temu problemowi znacznie mniej uwagi niż problemowi początku działania, a to ze względu na moralne i polityczne implikacje początku działania, szczególnie powiązanie początku działania z wolną wolą. Argumentuję, że koniec działania jest problemem równie doniosłym. Proponuję performatywną interpretację aktu zakończenia. Zgodnie z tą interpretacją racje zakończenia działania kształtują się wyraźnie i zobowiązująco dopiero w refleksji.
-----------------------------------------
Zgłoszono: 19/10/2023. Zrecenzowano: 20/01/2024. Zaakceptowano do publikacji: 26/01/2024.
Analysis Of Changes in Earnings Per Share as A Result of Increased Inflation Through Changes in Interest Rate in The Property and Real Estate Industry
Authors: * Sumaryoto , Nurfarkhana Anna , Anita Tri
Published: August 2024

Purpose — This research aims to determine, prove and test several effects. These influences are an increase in inflation on EPS (earnings per share), an increase in inflation on the SBI interest rate (Bank Indonesia Certificate), the effect of the SBI interest rate on EPS in property and real estate companies, and EPS changes as a result of the indirect effect of inflation through SBI interest rates on property and real estate companies.
Design/methodology/approach — This study uses a causal associative approach with a purposive sampling method based on several predetermined criteria. The sample used in this study amounted to 23 companies. The software used to analyze the data in this study is Eviews version 9.0.Findings — The results of this study indicate that the inflation rate has a positive and significant effect on EPS in property and real estate companies listed on the IDX; meanwhile, SBI has a positive but not significant impact on EPS. The results of this study indicate that the inflation rate has a positive and significant effect on EPS in property and real estate companies listed on the IDX. In contrast, SBI has a positive but not significant impact on EPS.
Practical implications — This research uses panel data regression analysis
Originality/value — This study aims to empirically test the effect of inflation on SBI and its impact on EPS. This research was conducted in the property and real estate industry.
Originality/value —  Bank Indonesia Certificate; BI Interest Rate; Earnings per Share; Inflation
Paper type — Research paper
Determinant Factor on Stock Price Food and Beverages Industry Sector
Authors: Kusdianto Kemas Dedy , Siswanti Indra
Published: August 2024

Purpose -This study aims to test the effect of leverage and firm size on stock price with return on owner equity as an intervening variable and managerial experiences as moderating variables.
Design/methodology/approach—This study uses secondary data in the form of company financial statements from 2016 to 2020. The population is 49 consumer goods companies, and the sample is 29 companies. The data processing method used is warp PLS.
Findings- The results of the study state that 1) Leverage has a significant effect on ROE; 2) Company size has a significant effect on ROE; 3) Leverage has no significant effect on stock prices; 4) Firms size has a significant effect on stock prices; 5) ROE has a significant effect on stock prices; 6) ROE is mediated effect Leverage on Stock Prices; 7) ROE is mediated effect Firms Size on Stock Prices; 8) Managerial experience is moderating effect Leverage on ROE; 9) Managerial experience is moderating effect Firms Size on ROE.
Practical implications—This research has implications for companies where it is important to consider investment managers' experience when making decisions.
Originality/value—This study uses a consumer goods company as the subject of research. The research is expected to assist the company in making a decision related to a manager's experience that can affect stock prices.
Keywords- Leverage, Firms Size, Return On Owners Equity, Stock Price, Managerial Experiences.
Paper type — Case study
Constructing The Understanding of Non-Positivist Research Paradigm and Method
Authors: Sukoharsono Eko Ganis
Published: August 2024

Purpose—This research aims to build an understanding of non-positivist research paradigms and methods. The development of problems in society, especially those related to social problems, is increasingly complex.
Design/methodology/approach - This research used an interpretive paradigm approach. The interpretive approach departs from efforts to seek explanations of social or cultural events based on the perspectives and experiences of the people being studied.
Findings - The result of this research showed that the six paradigms that have been described, namely 1) Interpretive, 2) Phenomenology, 3) Symbolic Interactionism, 4) Critic, 5) Postmodernist, and 6) Spiritualist, have differences in their respective advantages and disadvantages.
Practical implications - The focus of each existing paradigm is also different, so researchers must be careful when using it. Differences can start from how to focus the research theme to be explored to how the report pattern should be made. Thus, these developments may lead researchers to solve increasingly complex problems and find the root of the problem.
Determinants Of Tax Compliance for Business Actors and Independent Workers in The Perspective of Theory of Planned Behavior and Theory of Fiscal Psychology
Authors: Betha Februari Khristy  , Baridwan Zaki , Khoiru Rusydi Mohamad
Published: August 2024

Purpose—This study aims to analyze determinants of tax compliance intentions and behaviour using constructs derived from the Theory of Planned Behavior, i.e., tax morale, social norms, detection risk, penalty magnitude, and tax complexity, and the Theory of Fiscal Psychology, i.e., perception about the government.
Design/methodology/approach —This research was conducted on 120 business actors and independent workers in the Greater Malang region using a survey and partial Least Squares analysis performed in SmartPLS.
Findings — This study finds that tax morale, social norms, penalty magnitude, tax complexity, and perception about the government and that tax compliance intention, detection risk, and penalty magnitude influence tax compliance behaviour to determine tax compliance intention. Furthermore, detection risk does not affect tax compliance intention, and tax complexity does not influence tax compliance behaviour.
Practical implications —Based on the findings, the government is advised, through the Directorate General of Tax, to develop policies and approaches supporting tax morale, strengthen community bases to create tax-aware environments, maintain law enforcement through investigation and application of penalties, build an easy-to-reach taxation system, and create transparency to enhance taxpayer’s trust to the government that eventually leads to higher tax compliance intention and behaviour.
Originality/value—The findings support the inclusion of the Theory of Fiscal Psychology in the development of the Theory of Planned Behavior to explain tax compliance behaviour and provide a new perspective that, in the context of tax compliance, not all aspects of perceived behavioural control have the same effect on both behavioural intention and produced behaviour.
Keywords — Tax compliance behaviour; Theory of Planned Behavior; Theory of Fiscal Psychology.
Paper type — Positive paradigm
Cocoa Development Strategy and Its Influence on Productivity, Environmental Sustainability, and Farmers' Welfare (Study in Polewali Mandar District, West Sulawesi Province)
Authors: M. Yamin H. Mujirin , Ganis Sukoharsono Eko , Setyo Leksono Amin , Setyowati Endah
Published: August 2024

Purpose - The type of this research is explanatory (confirmatory research). This type of research aims to analyze the relationship between one variable and another.
Design/methodology/approach—Depending on the type of research used, hypothesis testing is carried out quantitatively using the Structural Equation Modeling (SEM) analysis approach or structural equations.
Findings – Research results show that: 1. Cocoa development strategy has been empirically proven to affect cocoa productivity directly. This finding shows a significant positive influence between cocoa development strategy and productivity, 2. Empirical cocoa development strategy positively and significantly affects environmental sustainability; 3. Cocoa development strategies have a negative influence but substantially affect the farmers' welfare, 4. Empirically, cocoa productivity has a direct and negative impact on the direction of the relationship, but it is significant for environmental sustainability. The path coefficient values found that increased cocoa productivity does not increase ecological sustainability but hurts the two variables, 5. There is a positive and significant influence between cocoa productivity and farmers' welfare. Thus, this effect shows that increasing cocoa productivity will improve farmers' welfare, 6. Environmental sustainability has a positive and significant effect on the welfare of farmers, which means that an increase in environmental sustainability will increase the welfare of cocoa farmers. Thus, environmental sustainability can be a predictor of farmer welfare.
Practical implications—According to empirical statistical tests, environmental sustainability has a positive and significant effect on farmer welfare. Thus, an increase in environmental sustainability will increase the welfare of cocoa farmers. Thus, environmental sustainability can be a predictor of farmer welfare. This finding is based on perception and is in line with the views of several experts.
Originality/value—The path coefficient values found between the two variables indicate that the increase in cocoa productivity has no effect on increasing environmental sustainability but has a negative impact. Yet, cocoa productivity has a positive and significant influence on farmers' welfare. This effect shows that an increase in cocoa productivity will improve farmers' welfare.
Keywords - development, productivity, environment, welfare, contribution
Paper type – Research paper
Factors Influencing Auditors' Going Concern Opinion
Authors: Putri Rumanintya , Wahyono Eko , Lambut Adventinus Kristanto , Hadi Agus Hari
Published: August 2024

Purpose — This research aims to analyze the effect of profitability, liquidity, and firm size on audit opinion concerning manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2019.
Design/methodology/approach—The research methodology used is a quantitative method using panel data, which is a combination of cross-section and time series. The data source used is secondary data obtained from the Indonesia Stock Exchange website. A total of 35 samples of companies were obtained by probability sampling, especially purposive sampling. The data analysis technique used is logistic regression analysis.
Findings — The results of this study indicate that profitability has a negative effect and is a sign of the Going Concern Audit Opinion. Liquidity has a negative impact and is significant on the ongoing concern Audit Opinion. In contrast, the company's size has a negative effect but no sign on the Going Concern Audit Opinion. Meanwhile, the variables of Profitability, Liquidity, and Company Size are significantly related to the dependent variable, namely Going Concern Audit Opinion.
Practical implications—Companies and management must examine and analyze the factors that can affect the provision of Going Concern Audit Opinions because the company's survival is very important going forward.
Originality/value—This paper presents data from the Indonesia Stock Exchange for 35 sample companies. This research is expected to provide empirical findings on the factors influencing auditors’ going concern opinions, which are affected by profitability, liquidity, and firm size.
Keywords — Auditing opinion; going concerned; firm size; liquidity; and profitability.
Paper type — Analytical Research Paper.
Multidimensional Governance For Islamic Philanthropic Institutions: Extended Maqashid Sharia Perspective
Authors: Mayasari Rosalina Pebrica , Triyuwono Iwan , Purwanti Lilik , Andayani Wuryan
Published: August 2024

Purpose — This study aims to build the concept of sharia governance of Islamic philanthropic institutions based on extended maqashid sharia.
Design/methodology/approach — This research is qualitative research with a religionist paradigm rooted in Islamic values (Qur'an and Sunnah) and following sharia (maqashid sharia) objectives. The methodology built is an Islamic integrative methodology that integrates mashallah elements from the extended maqashid sharia.
Findings — Multidimensional governance is intended to achieve Allah's pleasure in this world and the hereafter. Mashlahah (benefits) can be realized by maintaining the five dimensions of the extended maqashid sharia: spiritual, physical and non-physical, intellectual, social, and financial.
Practical implications — This governance concept can be used to build new awareness for practitioners of Islamic philanthropic institutions or other Sharia nonprofit institutions in carrying out the idea of governance derived entirely from the Qur'an and hadith. The results of this study can also be used as a guide in improving the quality of governance of Islamic philanthropic institutions, leading to the increased trust of the people in Islamic philanthropic institutions.
Originality/value—The concept of multidimensional governance is built from an intact reality. Multidimensional governance includes material, religious, Aaliyah, Kamiya, and messiah elements, as well as submission and obedience to Allah as the source of reality, knowledge, and truth so that the scope of governance is intact, covering material and non-material matters in addition to the aims and objectives of the world and hereafter.
Paper type — case study
E-Wallet Usage Behavior: A Tam Approach And Success Model
Authors: Rachmasari Annisa
Published: August 2024

Purpose — This study was formulated to test and analyze the positive influence of the perception of usability, ease, satisfaction, and behavioral interest in using e-wallets.
Design/methodology/approach—This research paradigm uses quantitative-type positivism with an exploratory approach. The population and sample were 363 respondents who were E-wallet users. Data analysis was using SEM-PLS.
Findings —The results of this study succeeded in empirically proving that constructs in the TAM model (Davis et al., 1989) and satisfaction constructs (DeLone & McLean, 1992) can answer the behavioral problem of using e-wallets. In addition, this study can develop the concept of acceptance and success in using e-wallets, seen from the perspective of lecturers as e-wallet users. The development of the concept is carried out by testing the construct of perception of usefulness, perception of ease of use, behavioral interest, satisfaction, and actual use.
Practical implications — In increasing the use of e-wallets, service providers and vendors must also consider and concentrate on building the ease of new services that will be issued. So that information technology, especially e-wallets, can be used or reached by all circles.
Originality/value — This study seeks to combine the TAM Approach: Perceived Usefulness & Perceived ease of use, Behavior Intention, and Actual Use (Davis et al., 1989) with the Success Model: User Satisfaction (DeLone & McLean, 1992).
Keywords — TAM Approach, Success Model.
Paper type — Case study
The value of the local wisdom of Karma phala in the practice of accountability of the traditional system of the village of Tenganan Pegurinsingan
Authors: Dharmawan Nyoman Ari Surya , Hariadi Bambang , Adib Noval
Published: August 2024

Objective – This study wants to uncover the value of local wisdom behind the accountability practices implemented by the Balinese Customary Institutions.
Design-Method—This type of research is qualitative and uses an ethnomethodological approach. This approach is chosen to explore research problems by understanding the daily life of the subject being studied.
Findings—This study found that accountability practices applied to Indigenous institutions are certainly based on phala karma. Karma phala is rooted in two words: karma, which means "deed" or "action," and phala, which means "fruit" or "result." Karma phala means "the fruit of deeds," both what has been done and what will be done.
Originality—Praktik accountability and karma phala are two uncertain concepts that cannot be separated if they are connected with responsibility, deeds, and rewards. 
Research Implications – This study found that honesty and fear of karma phala led members in Indigenous institutions to work honestly and transparently to create accountability that family because of the customary customs of the people who uphold the existing and applicable awig-awig
The Impact of Organizational Culture on Non-Financial Performance: A Mediation Effect of Sustainability Balanced Scorecard Measurements
Authors: Alsawayeh Ali Mohamed , Sukoharsono Eko Ganis , Hariadi Bambang
Published: August 2024

Purpose—This research aims to illuminate the non-financial performance level in the hotel industry in East Java cities in Indonesia. That is, it aims to analyze the impact of organizational culture on non-financial performance by investigating the effectiveness of using Sustainability Balanced Scorecard (SBSC) measurements in assessing the relation between organizational culture and non-financial performance.
Design/methodology/approach — This exploratory research examines a sample of 65 hotels operating in different targeted markets. In order to have a better understanding and provide a clear discussion related to these relationships in sufficient depth, the theoretical framework of this research has been designed and developed based on a wide review of relevant research, theories, and findings. The developed research framework adopts the mixed form of the contingency of  fit (selection and mediating-based interaction approaches) to investigate the contingency relationship. The survey questionnaire is distributed using an offline approach. Therefore, the collected data is analyzed by using the Partial Least Square Path Modelling (PLS-PM) method along with taking advantage of SmartPLS 3.0 Software.
Findings — The findings indicated that organizational culture (Clan, Adhocracy, Market, and Hierarchy) has a positive and significant influence on the effective implementations and usage of Sustainability Balanced Scorecard Measurements, namely, financial, internal business process, customer, learning and growth, environmental, and community. These five perspectives of SBSC have a mediation-interaction relationship between the impact of organizational culture and the organizational non-financial performance levels. Therefore, SBSC measurements significantly and positively influence non-financial performance (product/ quality service level, customer satisfaction level, employee loyalty level, and social sustainability level).
Practical implications—This research contributes empirically to the existing literature related to management accounting practices, and more particularly, evaluation and performance practices, by providing findings from developing countries and focusing on the SBSC’ measurements’ usage at hotel businesses operating in three cities in East Java.
Originality/value —  The multiple evaluations and performance measurements of BSCS proved to be innovative business measurements to enhance the decision-making process and improve a business organization's overall value and performance. Thus, this research paper adopts the contingency model to determine the main internal contingency factor that explains the extent of SBSC measurements’ usage and the effective influence of SBSC measurements on non-financial performance levels.
Keywords — Organizational Culture, Non-Financial Performance, Sustainability Balanced Scorecard’s Measurements, Hotel Industry, East Java, Indonesia.
Paper type — Exploratory Research
The Effect of Accountability, Public Trust, Reputation and Perceived Quality of Zakat Institution to Muzzaki’s Behavior
Authors: Raudhah Trisna Wardhani  , Zaki Baridwan
Published: August 2024

Purpose—This study aims to examine the effects of accountability, public trust, reputation, and the perceived quality of the institution on Muzzaki’s behavior.
Design/methodology/approach — This study used an associative causality approach with data collection techniques using questionnaires. The population of this study were all muzzaki at the Zakat Management Organization in East Java, totaling 10,000 muzzaki. The sampling method used in this research was purposive sampling. The analysis technique used was a variance-based structural equation model (SEM) or component-based SEM, known as Partial Least Square (PLS).
Findings—Institutional accountability had a positive effect on public trust, the institution's reputation, perceived quality, and Muzzaki’s behavior. Public trust had a positive effect on Muzzaki’s behavior, and the institution's reputation and perceived quality had a positive effect on Muzzaki's behavior.
Practical implications — The results showed that the implementation of institutional accountability is an important factor in increasing public trust, institutional reputation, perceived quality, and muzzaki’s behavior, so the Amil Zakat Institution in East Java Province is expected to be able to implement accountability properly so that the level of public trust, institutional reputation and perceived quality will be increase, so does the behavior of muzzaki at the Amil Zakat Institution in East Java Province.
Originality/value — This research replicates and modifies the concept of previous research where there was a gap between the similar variables studied, which obtained inconsistent results.
PENGARUH MODAL MANUSIA TERHADAP PENDAPATAN DAERAH KABUPATEN BOJONEGORO TAHUN 2010-2021
Authors: Romadhoni Bagus Abdi , Fadil Faishal
Published: August 2024

Increasing economic growth is the main goal of regional development, including the Bojonegoro Regency. However, according to the BPS of East Java Province, Bojonegoro Regency experienced a decline in economic growth in 2020 and 2021, namely around -0.04% and -5.04%. Even in 2021, Bojonegoro Regency will be the region with the lowest economic growth in East Java. Economic growth is influenced by many factors, some of which are educational factors, health factors, and labor factors. Therefore, this study was formed to know the effect of Net Enrollment Rate, Life Expectancy Rate, and Total Labor Force on the Gross Regional Domestic Product in Bojonegoro Regency in 2010-2021 with Inflation controlled. This study uses a quantitative method with Multiple Linear Regression Analysis. The sampling technique used in this study is the saturated sample technique or total sampling. The results of the analysis show that life expectancy and inflation have a significant negative effect, while net enrollment rates and total workforce have a significant positive effect on GRDP in Bojonegoro Regency in 2010-2021.
PENGARUH LOCUS OF CONTROL DAN STRES KERJA TERHADAP TURNOVER INTENTION
Authors: Nugroho Muhammad Syukur , Armanu Armanu
Published: August 2024

The objective of this research is to identify the effects of locus of control and job stress on the turnover intention of employees at PT Indolakto Pandaan. This quantitative explanatory research corroborates the relationship and the effects of certain variables on others through hypothesis testing. From the population of 202 employees of the company, 134 were selected as the respondents through a simple random sampling technique; they were employees working at the company. The research data was harvested via Likert-scaled questionnaires and was analyzed using multiple linear regression in SPSS version 26. The results of the testing on the three hypotheses conclude that locus of control and job stress simultaneously have significant effects on the turnover intention of employees of PT Indolakto Pandaan, that locus of control partially has a significant negative influence on the turnover intention of employees of PT Indolakto Pandaan, and that job stress partially has a significant and positive impact on the turnover intention of employees of PT Indolakto Pandaan. These findings can be used by the company to develop a more effective and efficient strategy to reduce employee turnover intention.
PENGARUH LINGKUNGAN KERJA, MOTIVASI KERJA, DAN PERCEIVED ORGANIZATIONAL SUPPORT TERHADAP KINERJA KARYAWAN
Authors: Rizki Beauty Hidayah
Published: August 2024

Sufficient and reliable human resource is crucial for the operation of any business, including printing industry. The objective of this research is to analyze the effects of workplace environment, work motivation and perceived organizational support on employee performance at X4Print Printing & Packaging, a business located in Malang City. Using saturated sampling, all 120 employees of the business were involved. This study uses primary data, which was harvested via Likert-scaled questionnaires and analyzed using multiple linear regression. This study finds that workplace environment, work motivation, and perceived organizational support partially and simultaneously have positive effects on employee performance.
Pengaruh Perceived of Usefulnes Perceived ease of use Terhadap Purchase Intention
Authors: Rahadiyan Rizki Nafi , Hendrawan Dimas
Published: August 2024

The objective of this research is to identify the direct effect of perceived usefulness and perceived ease of use on people’s intention to make purchases via Access application by KAI in Malang City. This explanatory study corroborates the causal relationships between its variables. The samples are 120 people who live in Malang City and have not made transactions using Access application by KAI. The research data was harvested from questionnaires and analyzed using multiple linear regression and the hypotheses were assessed using t-test; all of the process was performed  in SPSS 26. This study finds that perceived usefulness and perceived ease of use positively and significantly affect the intention of people in Malang City to make purchases using Access application by KAI.
 
Abstrak
Penelitian ini memiliki tujuan untuk mengetahui pengaruh langsung dari perceived usefulness, Perceived ease of use terhadap purchase intention pada aplikasi Access by KAI di Kota Malang. Jenis penelitian ini adalah explanatory research yang menjelaskan hubungan kausal antar variabel-variabelnya. Penelitian ini menggunakan sampel sebanyak 120 respoden dimana penyebaran kuisioner dilaksanakan pada penduduk Kota Malang. Sampel terdiri dari penduduk Kota Malang yang tahu, namun belum pernah bertransaksi dengan menggunakan aplikasi Access by KAI. Uji hipotesis dilakukan menggunakan uji t. Analisis data menggunakan Analisis Regresi Linear Berganda yang diolah dengan software SPSS 26. Dari hasil pengujian terhadap kedua hipotesis yang telah dilakukan dapat disimpulkan bahwa variabel perceived usefulness, Perceived ease of use berpengaruh secara signifikan dan positif terhadap variabel purchase intention pada aplikasi Access by KAI di Kota Malang.
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, UKURAN PERUSAHAAN, DAN LEVERAGE TERHADAP PROFITABILITAS PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2019-2021
Authors: Ibrahim Ahmad Dzaky , Andayani Wuryan
Published: August 2024

Profitability exhibits company management’s efficiency and effectiveness in utilizing assets and managing its operational activities. This study aims to test and provide empirical evidence of the effect of corporate social responsibility disclosure, firm size, and leverage on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2019, 2020 and 2021. Involving the sample of 15 companies selected through purposive sampling method with predetermined criteria. The secondary data of annual reports and sustainability reports are analyzed quantitatively by multiple linear regression utilizing IBM Statistical Package for Social Science (SPSS) software. The test results indicate that Corporate Social Responsibility disclosure and firm size have no effect on profitability while leverage has a negative effect on profitability.
Faktor – Faktor Yang Mempengaruhi Kualitas Laba Pada Perusahaan Manufaktur Di Bursa Efek Indonesia Pada Tahun 2019 - 2021
Authors: Pramananta Gede Adis , Wulandari Putu Prima
Published: August 2024

This study aims to empirically examine the factors that influence the quality of earnings in manufacturing companies on the Indonesia Stock Exchange (IDX) in 2019 – 2021. Earnings Response Coefficient (ERC) is measured. The factors studied are leverage, profitability, and liquidity in industrial manufacturing companies listed on the IDX in 2019 – 2021. There were 51 companies taken, company data that could be processed were 30 companies for 3 periods, namely 90 samples. The sampling method uses purposive sampling, while the testing technique used is linear regression analysis and uses the SPSS program. The test results show that the leverage variable has a significant negative effect on earnings quality. Then the profitability variable has a positive effect on earnings quality. Meanwhile, the liquidity variable has no significant negative effect on earnings quality.
Pengaruh Kondisi Keuangan Terhadap Pemberian Opini Audit Going Concern Dengan Auditor Bereputasi Sebagai Variabel Moderasi (Studi Empiris Pada Perusahaan Sektor Infrastruktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2020-2022)
Authors: Febriati Ervina , Achmad Komarudin
Published: August 2024

This study aims to examine the effect of financial conditions on providing going concern audit opinion with reputable auditors as the moderating variable. The secondary data—from 93 samples of infrastructure companies listed on the Indonesia Stock Exchange from 2020-2022 selected through purposive sampling—are collected from the Indonesia Stock Exchange official website. The results of the logistic regression analysis exhibit that financial condition has a negative effect on the going concern audit opinion; and reputable auditor is unable to moderate the effect of financial condition on going concern audit opinion. The results of the study suggest that auditors consider financial conditions in providing a going concern audit opinion.