bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH KOMPENSASI TERHADAP KEPUASAN KERJA DENGAN FASILITAS KERJA SEBAGAI MEDIASI PADA KANTOR DESA PEBENAAN
Authors: M. Akasah  , Donal Devi Amdanata
Published: January 2024

The purpose of this research is to determine the influence of compensation on job satisfaction, the influence of compensation on employee work facilities, and the influence of compensation on employee job satisfaction with work facilities as a mediator at Pebenaan Village Office. 33The population in this study consisted of 63 employees and officials of Pebenaan Village Office. The sampling technique used non-probability sampling method (non- random sample), namely the Saturated Sampling Technique, which involves the entire population as the sample. The statistical methods used were descriptive statistics for descriptive analysis and the Structural Equation Model (SEM) to test the research hypotheses using SmartPLS 4 software. The results of the study indicate a significant influence of compensation on job satisfaction among officials at Pebenaan Village Office, a significant influence of compensation on work facilities among officials at Pebenaan Village Office, no influence of work facilities on job satisfaction among officials at Pebenaan Village Office, and no influence of compensation on job satisfaction with work facilities as a mediating variable among officials at Pebenaan Village Office.
Study on Flow Line Characteristics and Well Test Interpretation Methods of Multi Branch Fractured Wells in Dual Porous Media
Authors: Jiang Yong , Zhang Lei , Wu Haojun , Gao Zhennan , Zheng Hua
Published: January 2024

Fractured reservoirs have developed fractures, strong heterogeneity, and complex seepage patterns. The analysis of core and imaging logging data in Bohai BZ Oilfield shows that there are a large number of fractures developed in the formation, with some wells having up to 6-8 fractures per meter. To study the impact of fractures on seepage, a multi fracture system seepage field simulation method was established, and the characteristic curves of flow lines under different fracture shapes were drawn. The fracture flow line morphology shows that there is a significant difference in the distribution of flow lines between the presence and absence of fractures, and the location of the fractures The size and shape of the reservoir have varying degrees of influence on the distribution of the streamline. The streamline around the well is distributed radially around it. When the fluid encounters an area with developed fractures, it first flows into the fractures and then flows from the fractures towards the wellbore. At the same time, based on the characteristics of fracture development in BZ oilfield and the theory of vertical fracture well testing, a dual medium multi fracture system oil well testing model was established. The model was numerically solved using Laplace transform, and a dual logarithmic curve chart for dual pore medium multi branch fracture well testing was obtained. The effects of fracture branching number, fracture length, conductivity coefficient ratio, and fracture conductivity on the shape of the testing curve were analyzed. The established well testing interpretation model can analyze oilfield stratigraphic information, reservoir fracture development, and boundary conditions. The research results have important guiding significance for evaluating the dynamic performance of oil wells in a dual pore medium multi fracture system and designing oilfield development plans.
Fiscal Policy and Debt Dynamic: Evidence from Tanzania
Authors: Kayandabila Yamungu , Manyama Mulesi Kanyere
Published: January 2024

This paper investigates fiscal policy and debt dynamics in Tanzania by using time series data for the period 1970 to 2011. The methodologies adopted include unit root tests, cointegration tests and fiscal reaction function. The three approach employed validate similar results that fiscal policy for Tanzania has not been sustainable for the annual sample period 1970-2011. The unit root tests report that the data generating process of debt follow non-stationary process. Alternatively, in testing the null hypothesis of no-cointegration, our results show that there is weak cointegration between government expenditure and revenue which make fiscal policy to be unsustainable. In supporting the ensuing findings, the fiscal reaction function provides evidence that there is negative linear relationship between primary balance and debt relative to GDP.Â  This is additional evidence that fiscal policy has not been sustainable, and the government is advised to take corrective measures to counteract the accumulation of debt.Â
Fishing Business Arrangements and Sustainability in Lake Victoria Fishing
Authors: Lokina Razack B
Published: January 2024

Fishing is an important activity for communities living adjacent to rivers and lakesâ€”it is an economic activity that generates income and provides sustenance to those engaged in fishing as an occupation. Majority of the crewmembers of the fishing vessels, though small scale, are not the owner of the vessels. Majority are hired and their payment is made in-terms of the share of the catch. The main fish species are Tilapia, Nile perch (sangara), Dagaa, nembe, gogogo and furu. In this article an attempt is made to analyse the existing production relations between the owners of the vessels and the crewmembers and the concern for sustainability. Our results found that the existing sharing system in Lake Victoria poses a big challenge in as far as sustainability is concerned. Some of the system such as the percentage of catch after deducting operation costs are to some extent seems to be exploitative since majority of the owner of the fishing vessels assign high costs. Hence large percentage of the catch will go to the owner of the fishing vessels. Thus, fishermen are compelled to use any means to ensure that they have enough catch. The most favoured sharing model is the ratio in days, in which case each fishing unit is assigned a day, thatâ€™s ownersâ€™ day, crews day, and vessels day. Regression results further shows that type of fishing gears, in particular mesh size, net length, Boat size, method of propulsion significantly influence the value of catch and the quantity harvested. Mounting of fishing nets is found to negatively influence the quantity of catch in each fishing trip. Suggesting that given the current stock mounting of nets is not an efficient way of catching large quantity of fish.Â Â Â Â Â Â
Determinants of Demand for and Repayment of Farm Credit in Economies with Market Coordination Failures: A Tanzanian context
Authors: Ngaruko Deus D.
Published: January 2024

This study examines the determinants of farmersâ€™ participation in farm credit market in Tanzania. Both neoclassical economics and new institutional economics perspectives were applied in the current study to analyze determinants of demand for- and repayment of farm credit for Tanzania respectively. Data were collected from a survey of 75 agrocredit contracts in Western Tanzania. The demand analysis of farm credit has shown that demand for farm credit is determined by incentive and capacity to acquire the credit. It is argued that in economies with market coordination failures the demand for farm credit can only be justified if farmers are capable and willing to repay the credit they acquired in the past. It was also found out that the agrocredit repayment rate by borrower farmers in the study area increased with increase in implied cost of forms of coercion used to enforce repayment, quality of borrower farmerâ€™s characteristics, utility cost of borrowerâ€™s degree of guiltiness or shame, value of multilateral relationships with market actors and value/volume of borrowed agrocredit. The paper concludes that under market coordination failures, the investment in social network and personalised relationships is inevitable in promoting supply and hence effective demand for farm creditÂ
Success Factors for Academic Performance among Private Secondary Schools in Tanzania: A Case of Selected Schools in Dar Es Salaam, Morogoro and Coast Regions
Authors: Kusiluka Moses Ayoub J
Published: January 2024

The study sought to assess success factors for academic performance among private schools in Tanzania. The purpose of the study is to address the problem of declining academic performance in secondary school system. Most of the past studies have attributed this decline to limited availability of teaching staff and physical learning infrastructure. These studies examined the quantitative elements of schoolâ€™s internal physical resources; little efforts were made to assess quality aspects of the resources and most of them studies were conducted in public schools, treating schools as public service rather than business entities. Furthermore, the theoretical approaches used in assessing secondary education problems in these studies were pedagogical as opposed to business theories which are more relevant to private schools. There is therefore limited knowledge on quality aspects of resources and business orientation of factors behind successful academic performance among private schools. The respondents of the study were school owners, managers, teachers, and students. Data collection instruments were interview checklists and questionnaires, complemented by documentary review and researcherâ€™s observation. Data analysis revealed a number of factors contributing to successful school academic performance, namely, school factors, student factors and market or community factors. The study came out with conclusion that the academic performance among private schools in Tanzania depends much upon availability of internal resources (Resource Based View) complemented with improved service quality (Gronroos Service Quality Model). External resources played limited role. The study came up with a number of recommendations to school owners and the government: in additional improving school resources such as facilities, teachers and materials, schools should improve service quality; schools should use strategies that halt studentsâ€™ vices which affect class-room attendance and concentration; they should match teachers, incentives with their socio-demographic attributes; they should incapacitate school heads with business management skills or recruit professional managers to manage schools rather than using teachers school heads; furthermore, low performing schools shouldÂ  improve owner-manager cooperation; the government should review ICT policy (2003) and enact strict laws to regulate ICT users; the government should not leave fee rates charged by private secondary school be determined by forces of demand and supply; it should also review teachers curricula to accommodate business management skills;Â
Predicting Academic Staff Intention to Stay in Tanzanian Universities Using Job Embeddedness Model: Smart PLS Approach
Authors: Hokororo Silver John , Michael Francis
Published: January 2024

Turnover is one of the reasons for the inadequacy of academic staff in Tanzanian universities as in many other African countries. This study examined the relationship between job embeddedness and academic staff Intention to Stay in Tanzanian Universities, as a key step towards combating the problem of turnover. A survey of 314 academic staff from selected public and private universities in Tanzania was conducted and Smart PLS Structural Equation Modeling was used in examining the relationship. Further, PLS-MGA was conducted to examine whether a significant difference exists in the influence of job embeddedness on the intention to stay among academic staff in Public and Private Universities. The findings indicated that Job Embeddedness sufficiently predicted academic staff Intention to Stay in Tanzania's universities, with organization fit and organization sacrifice exerting main influences. The relationships varied between public and private universities with stronger relationships in private than in public universities. It was concluded that job embeddedness is an important predictor of intention to stay, and its inclusion in retention models may improve retention of academic staff in Tanzania's universities. Private Universities in Tanzania may especially find more affirmative results in terms of retention, by improving the fit between their academic members of staff and their universities.Keywords: Job embeddedness, Academic staff, Intention to stay, Tanzaniaâ€™s universities.Â
SYSTÉM DUÁLNEHO VZDELÁVANIA
Authors: Patrik Bretz
Published: January 2024

The purpose of the contribution is to present the findings and knowledge to date in the implementation of practical teaching with and without a dual education system in institutions in Slovakia. Above all, the current trend and employers' satisfaction with the established system. The purpose of the article is also to point out what is the basis of the dual education system - its disadvantages for employers and its advantages. There are published satisfaction with the school system and satisfaction at individual school levels in the post. The permanent number of secondary schools are important in the school system, event more importatnt is the number of high quality vocational school, which educate future graduates of specific positions which will be needed to be filled and will need to be filled.
STRATEGI PENGEMBANGAN LITERASI EKONOMI BERBASIS DIGITAL TERHADAP REGULASI PEMBERDAYAAN PERILAKU SOSIAL DAN SUMBER DAYA MANUSIA DI ERA INDUSTRI 4.0
Authors: Ramadhan Aditya , Novitasari Kartika
Published: January 2024

Tujuan dari penelitian ini untuk mengetahui dan menganalisa strategi pengembangan literasi ekonomi berbasis digital terhadap regulasi pemberdayaan perilaku sosial dan sumber daya manusia di era industry 4.0. Penelitian ini menggunakan metode penelitian berbasis perpustakaan atau library research dengan menggunakan 50 artikel yang relevan dengan topik pembahasan. Ekonomi yang menggunakan inovasi teknologi digital di Indonesia adalah salah satu kemajuan teknologi terbaru yang sering disebut dengan Financial Technology dan membantu meningkatkan stabilitas dan efisiensi keuangan. Untuk mengimplementasikan Financial Technology dibutuhkan data pribadi sehingga perlu adanya perlindungan data pribadi yang mampu menjamin privasi masyarakat. Perkembangan di bidang sains dan teknologi selama revolusi industri 4.0 merupakan sebuah keuntungan sekaligus tantangan, hal ini di karenakan mesin sebagai alat dalam teknologi yang mampu mengamati pola prilaku dan mengambil keputusan atas hal tersebut. Ditengah merebaknya penggunaan marketplace saat ini belum diimbangi dengan perlindungan data pribadi masyarakat yang baik. Masyarakat harus mampu memahami literasi ekonomi sebagai tindakan preventif dalam kebocoran data peribadi. Strategi dalam pengembangan literasi ekonomi pada pemberdayaan masyarakat di era digital melalui aksi sosial yang bertujuan untuk memberikan kemandirian kepada para pelaku usaha agar dapat berkembang di era ekonomi digital, dengan berkolaborasi bersama berbagai pihak termasuk pemerintah, swasta, dan masyarakat.
SERTIFIKASI HALAL SEBAGAI BENTUK PERLINDUNGAN KONSUMEN MUSLIM: ANALISIS MAQASHID SYARIAH DAN HUKUM POSITIF
Authors: Dede Al Mustaqim
Published: January 2024

Penelitian ini bertujuan untuk menganalisis sertifikasi halal sebagai bentuk perlindungan konsumen Muslim melalui perspektif Maqashid Syariah dan hukum positif. Metode penelitian yang digunakan adalah hukum normatif dengan pendekatan kualitatif, melibatkan pengumpulan dan analisis data sekunder, termasuk peraturan perundang-undangan dan literature ilmiah. Penelitian ini fokus pada konsep halal, makanan halal, makanan haram, Maqashid Syariah, dan sertifikasi halal dalam konteks perlindungan konsumen Muslim. Temuan utama melibatkan konsep-konsep dasar Islam terkait halal dan haram, landasan hukum dari Al-Quran, Hadis, Ijma’ Ulama, Qiyas, Undang-Undang Nomor 33 Tahun 2014, Badan Penyelenggara Jaminan Produk Halal (BPJPH), dan Majelis Ulama Indonesia (MUI). Sertifikasi halal dianggap sebagai implementasi Maqashid Syariah yang bertujuan melindungi kemaslahatan individu dan masyarakat. Kesimpulan penelitian menegaskan bahwa konsep halal mengatur aspek-aspek kehidupan, sertifikasi halal memiliki dasar konseptual pada prinsip Maqashid Syariah, dan Undang-Undang Nomor 33 Tahun 2014 memberikan perlindungan hukum. Sertifikasi halal memberikan keyakinan kepada konsumen Muslim dan mencegah penipuan, sesuai dengan prinsip hukum Islam. Implikasi penelitian ini mencakup peran BPJPH dalam perbaikan kebijakan, peningkatan kepercayaan konsumen, dan tanggung jawab moral pelaku usaha. Secara ekonomi, sertifikasi halal dapat meningkatkan daya saing produk, sementara secara sosial, kesadaran hukum pelaku usaha perlu ditingkatkan. Rekomendasi penelitian lebih lanjut mencakup eksplorasi dampak ekonomi jangka panjang dan efektivitas pendekatan edukatif untuk kesadaran hukum pelaku usaha dalam mengadopsi sertifikasi halal, yang dapat memperkuat perlindungan konsumen Muslim dan mendukung pertumbuhan industri halal.
INTERNALISASI MANHAJ MELALUI KEPEMIMPINAN KEPALA PENDIDIKAN DALAM MENANAMKAN PENDIDIKAN KARAKTER
Authors: Carnawi
Published: January 2024

This research was conducted at Al-Bahjah Islamic Boarding School, Sentang Village, Sumber District, Cirebon Regency. The purpose of this study is to find out 1) How the internalization of manhaj through the Head of Education at Al-Bahjah Islamic Boarding School in shaping the character of school residents, 2) How the implications of internalizing manhaj in instilling character in the educational environment of Al-Bahjah Islamic Boarding School, 3) What are the supporting and inhibiting factors in internalizing manhaj through the Head of Education at Pesantren Al-Bahjah. This research uses qualitative methods with a descriptive approach. Data collection techniques carried out are by means of interviews, field observations, questionnaires, and review of relevant books. Data analysis and data interpretation techniques are carried out by data reduction, data display, and data verification. The results of this study are efforts or steps to internalize manhaj, namely by improving all aspects of tarbiyah at the Al-Bahjah Islamic boarding school. The implications of internalizing manhaj in the context of instilling character education are felt by the foundation community, although there are several supporting and inhibiting factors for the internalization of the manhaj.
Análisis de los Principios de Gobierno Corporativo aplicables al Sistema Financiero Nacional Costarricense acorde con la normativa CONASSIF vigentes en 2023
Authors: Alpízar Vargas José Ismael
Published: January 2024

El presente artículo tiene como propósito exponer las bondades de los Principios de Gobierno Corporativo que protege al consumidor financiero, según la normativa vinculante en el sector financiero costarricense. Dichos lineamientos permiten al consumidor financiero obtener servicios de alto nivel, otorgando mayor seguridad y eficiencia en su gestión, debido a que su aplicación dirige a las empresas financieras a mejorar la gestión de su desempeño, aportando de esa manera valor a la sociedad costarricense. Esta investigación presenta un análisis con enfoque cualitativo, analizando la normativa vigente al año 2023 y relativa a los Principios de Gobierno Corporativo aplicables en el Sistema Financiero Nacional Costarricense. Por lo cual, se pretende dar a conocer las prácticas mínimas requeridas por el marco regulatorio a las entidades en el sector financiero y de manera colateral, los beneficios para el consumidor financiero. En conclusión, se presentan los estándares de Gobierno Corporativo como recomendaciones del comité de Basilea (constituido en 1974 por las autoridades de los bancos centrales del Grupo de los Diez (G-10) a causa de bancarrotas bancarias, entre las que destacan la bancarrota del Bankhaus Herstatt en Alemania Occidental y del estadounidense Franklin National Bank), creados para generar ambientes y condiciones que fortalezcan la solvencia y las prácticas empresariales dentro del sector financiero, lo cual se traduce en réditos para las personas y empresas que forman parte del país.
Liposomes as a carrier for 4–hydroxycoumarin: characterisation, stability and antioxidant potential
Authors: Jovanović Aleksandra , Avdović Edina , Plećić Ana , Ćirić Vojislav , Bugarski Branko , Marković Zoran
Published: January 2024

The aims of the present research were to develop and characterize 4-hydroxycoumarin-loaded liposomes via the determination of encapsulation efficiency, antioxidant capacity, vesicle size, polydispersity index (PDI), zeta potential, conductivity, mobility, density, surface tension, viscosity, and 60-day storage stability. The encapsulation efficiency of 4-hydroxycoumarin in liposomal particles was 96.7 ± 1.2%. The ABTS and DPPH radical scavenging capacity of the prepared liposomes was 89.76 ± 0.56% and 93.18 ± 0.23%, respectively, whereas cupric ion-reducing antioxidant capacity amounted to 0.367 ± 0.003 mmol Trolox equivalent (TE)/L. The density of liposomes with 4-hydroxycoumarin was 1.007 ± 0.002 g/cm3, surface tension was 22.7 ± 0.2 mN/m, and viscosity was 14.3 ± 0.2 mPa·s. Vesicle size and PDI of 4-hydroxycoumarin-loaded liposomes were changed from 1286.3 ± 73.8 nm to 2077.3 ± 63.2 nm and from 0.409 ± 0.050 to 0.676 ± 0.064, respectively, during the 60-day stability study. The zeta potential of the obtained liposomes was changed from -16.73 ± 0.47 mV to -10.31 ± 0.42 mV, while mobility varied from -1.311 ± 0.036 µmcm/Vs to -0.806 ± 0.031 µmcm/Vs. The conductivity did not change during 60 days and amounted to approximately 0.020 mS/cm. Overall, due to the high encapsulation efficiency and antioxidant capacity, the obtained results qualify liposomes to be used as 4-hydroxycoumarin carriers for future examination of its biological activities and potential application in medicine and pharmaceutical products. However, future experiments should include the optimization of the liposomal composition with the aim of improving 4-hydroxycoumarin-loaded liposome stability.
Microwawe–assisted extraction of antioxidant compounds from Vaccinium Myrtillus leaves
Authors: Elferjane Muna , Batinić Petar , Čutović Natalija , Milošević Milena , Ćirić Vojislav , Marinković Aleksandar , Jovanović Aleksandra
Published: January 2024

Vaccinium myrtillus L. (bilberry, Ericaceae), a perennial, wild, and small deciduous shrub that grows in the mountains and forests of Europe. The leaf extracts are widely used in traditional medicine due to their astringent, antiseptic, antioxidant, anti-inflammatory, hypolipidemic, and hypoglycemic activities. Microwave-assisted extraction provides various benefits, including reducing solvent consumption and extraction time and increasing extraction yield. In the present study, bilberry extracts were prepared using dried leaves, pure ethanol, or an ethanol-water mixture, and different temperatures in a microwave reactor (60, 100, and 160 ◦C). The extracts were examined in terms of total polyphenol content (TPC) and antioxidant activity. The TPC of the 96% ethanol extracts rose with the increase of the extraction temperature; the extract obtained at 60 ◦C (37.2 ± 0.5 mg gallic acid equivalents (GAE)/g of plant material)<the extract at 100 ◦C (46.6 ± 0.3 GAE/g)<the extract at 160 ◦C (55.1 ± 0.5 mg/g). The TPC of the 50% ethanol extract prepared at 60 ◦C was significantly lower (54.9 ± 1.0 mg GAE/g) in comparison to the extracts obtained at 100 and 160 ◦C (58.3 ± 1.0 and 58.0 ± 1.5 mg GAE/g, respectively). ABTS antioxidant capacity was higher in the 50% ethanol extracts compared to 96% ethanol parallels, while in the DPPH assay, there was no statistically significant difference between the 50 and 96% ethanol extracts. Due to higher TPC and anti-ABTS activity and reduced consumption of organic solvent, a 50% ethanol extract of V. myrtillus was favored, while the optimal temperature was 60 ◦C for the extract with the highest antioxidant capacity and 100 ◦C for the extract with the highest amount of polyphenols.
Antimicrobial activity of Hyssopus officinalis L. subsp. aristatus (Godr.) Nyman (Lamiaceae) essential oils from Montenegro and Serbia
Authors: Mićović Tijana , Ušjak Dušan , Milenković Marina , Samardžić Stevan , Maksimović Zoran
Published: January 2024

In this study, antimicrobial activity of essential oils extracted from the aerial flowering parts (herbs) of Hyssopus officinalis subsp. aristatus (Godr.) Nyman (Lamiaceae) collected from five different locations in Montenegro, or purchased in Serbia, were investigated. In addition, their antibacterial activity in combination with antibiotics was studied. The antimicrobial activity against selected standard bacterial and yeast strains was investigated using the broth microdilution method. Two standard antibiotics were used for comparison: the aminoglycoside antibiotic amikacin and the cephalosporin antibiotic ceftriaxone. The antimicrobial activity of the essential oil-amikacin combination was investigated using the checkerboard assay. The main components of the essential oils were 1,8-cineole, cis-pinocamphone, β-pinene and limonene in varying quantities. Most of the tested essential oils showed no significant antimicrobial activity. However, an essential oil rich in cis-pinocamphone showed moderate activity against both Staphylococcus aureus and Escherichia coli (MIC = 400 µg/mL). The overall effect of the essential oils and antibiotic combinations against E. coli or S. aureus ranged from additive (FICI = 0.625) to indifferent (FICI = 1.5), depending on the source of the essential oil.
Antibacterial and antibiofilm potential of carvacrol against oral Streptococcus spp. isolates
Authors: Nemoda Milica , Nikolić Biljana , Vukotić Tatjana , Rakašević Dragana , Marković Dejan , Jovičić Milica , Marinković Jelena
Published: January 2024

Dental caries is one of the most prevalent public health problems. It is caused by a well-organized bacterial structure i.e., biofilm, where the cariogenic bacteria Streptococcus mutans is recognized as the primary pathogenic factor. Furthermore, the first phase of dental biofilm onset is predominantly associated to bacteria of the Streptococcus genus. This research aimed to assess the antibacterial and antibiofilm potential of monoterpene carvacrol, against relevant tooth caries-associated isolates, including Streptococcus mutans, Streptococcus sanguinis, Streptococcus mitis, and Streptococcus gordonii. Microdilution test was used for the assessment of the antimicrobial potential of carvacrol, and the minimal inhibitory concentrations (MICs) and minimal bactericidal concentrations (MBCs) were determined. The capacity of carvacrol to disrupt pre-formed biofilm and prevent its formation was evaluated in crystal violet assay. Tested monoterpene achieved notable antimicrobial activity, with MICs ranging from 1.22 mg mL-1 to 2.44 mg mL-1, and MBCs from 1.22 mg mL-1 to 19.52 mg mL-1. Screening of the prevention of biofilm biomass formation revealed that carvacrol has the potential to prevent biofilm formation of the S. sanguinis, S. gordonii (41% and 47% of inhibition, at concentration 4.88 mg mL-1 respectively) and S. mutans (at higher tested concentrations 59% of inhibition, at concentration of 19.52 mg mL-1). Biofilm disruption also occurred in case of S. mitis and S. sanguinis biofilms (40% and 46% of biomass decrease, respectively, at concentration of 2.44 mg mL-1). According to the study results, carvacrol could be valuable as an active antibacterial agent and incorporated in adjunct to oral hygiene maintenance.
PENGARUH IDEALISME,INDEPENDENSI, PENGETAHUAN, PENGALAMAN KERJA TERHADAP PANDANGAN PERILAKU TIDAK ETIS AKUNTAN DI KANTOR AKUNTAN PUBLIK BANDUNG
Authors: Melina Sania , Manalu Elisabeth Stefany
Published: January 2024

This study aimed to determine the effect of idealism, independence, knowlegde, and work experiencepartially have an impact toward view ofunethical behavior accountant, both partially or simultaneously. The type research is quantitative research causality. Data obtained in this study are primary data through questionnaires closed to the accountant who works at KAP Bandung listed in the Directory Ikatan Akuntan Publik Indonesia in 2016. The result in this study is the independence, knowledge and work experiencepartially no significant effect on view of unethical behavior accountant except idealsim partially significant effect on view ofunethical behavior accountant, while simultaneous idealism, independence, knowledge, and work experiencepartially no significant effect on view ofunethical behavior accountant.Keywords:  Idealism, Independence, Knowledge, Work Experience, View Of Unethical BehaviorAccountant Penelitian ini bertujuan untuk mengetahui pengaruh idealisme, independensi, pengetahuan, pengalaman kerja terhadap pandangan perilaku tidak etis akuntan di Kantor Akuntan Publik baik secara parsial maupun simultan. Jenis penelitian yang digunakan adalah penelitian kuantitatif yang bersifat kausalitas. Data yang diperoleh dalam penelitian ini adalah data primer melalui penyebaran kuesioner  tertutup kepada akuntan yang bekerja di KAP Bandung yang terdaftar di Direktori Ikatan Akuntan Publik Indonesia. 2016. Penelitian ini menunjukkan bahwa independensi, pengetahuan, pengalaman kerja secara parsial tidak berpengaruh secara signifikan terhadap pandangan perilaku tidak etis akuntan kecuali idealisme secara parsial berpengaruh signifikan terhadap pandangan perilaku tidak etis akuntan, sedangkan secara simultan idealisme, independensi, pengetahuan, dan pengalaman kerja tidak berpengaruh terhadap pandangan perilaku tidak etis akuntan.Kata Kunci: Idealisme, Independensi, Pengetahuan, Pengalaman Kerja, Pandangan Perilaku Tidak EtisAkuntan
ANALISIS PENGARUH ELECTRONIC WORD OF MOUTH PADA MEDIA SOSIAL YOUTUBE TERHADAP NIAT BELI PRODUK KOSMETIKA MEREK URBAN DECAY
Authors: Puspitasari Tasya Widya , - Istiharini
Published: January 2024

One of the impacts of technological advances is seen in the field of information and communication. Nowadays people have many ways to socialize and seek information. In the past information was disseminated through Word of Mouth, but after the advent of the internet, information could be disseminated through social media, this is also called Electronic Word of Mouth. Electronic word of mouth on social media Youtube is in the form of video review. Product types and brands are featured in the form of video is very diverse, one of which is Urban Decay cosmetics. In this study the authors will examine how much influence the electronic word of mouth on Youtube social media to the purchase intention Urban Decay cosmetic products. The technique used in this study is survey technique by distributing 120 questionnaires to women aged 15-29 years who live in the area of Jakarta or Bandung and have watched the video review in the last 6 months. The data obtained will be processed by using multiple regression analysis. From the results obtained, e-WOM variables of intensity, positive valence, and content have an influence on the purchase intention Urban Decay cosmetics products. While the negative valence does not significantly influence the purchase intention Urban Decay cosmetics products.Keyword: Electronic Word of Mouth, purchase intention, Cosmetics, and Social MediaSalah satu dampak dari kemajuan teknologi terlihat pada bidang informasi dan komunikasi. Saat ini orang-orang memiliki banyak cara untuk bersosialisasi dan mencari informasi. Jaman dulu informasi disebarkan melalui Word of Mouth, tetapi setelah munculnya internet, informasi dapat disebarkan melalui media sosial, ini disebut juga dengan Electronic Word of Mouth.  Electronic word of mouth pada media sosial Youtube adalah dalam bentuk video review. Jenis dan merek produk diulas dalam bentuk video sangat beraneka ragam, salah satunya adalah kosmetika Urban Decay. Dalam penelitian ini penulis akan meneliti seberapa besar pengaruh electronic word of mouth pada media sosial Youtube terhadap niat beli produk kosmetika merek Urban Decay. Teknik yang digunakan dalam penelitian ini adalah teknik survei dengan menyebarkan 120 kuesioner terhadap wanita berumur 15-29 tahun yang tinggal di daerah Jakarta ataupun Bandung dan telah menonton video review dalam 6 bulan terakhir. Data yang diperoleh diolah dengan menggunakan analisis regresi berganda.  Dari hasil yang didapat, variabel e-WOM yaitu intensity, positive valence, dan content memiliki pengaruh terhadap niat beli produk kosmetika merek Urban Decay. Sedangkan negative valence tidak berpengaruh secara signifikan terhadap niat beli produk kosmetika merek Urban Decay.Kata Kunci: Electronic Word of Mouth, Niat Beli, Kosmetika, dan Media Sosial
PENGUNGKAPAN LAPORAN KEBERLANJUTAN, PERBEDAAN GENDER DAN NILAI PERUSAHAAN
Authors: Novita Mia , Saputra Bobby Wiryawan
Published: January 2024

ABSTRACTThis report is a research on the effects of Perbedaan Gender and Laporan Keberlanjutan Disclosure towards the Firm Value. The purpose of this research is to find out whether there is an direct effect between the Perbedaan Gender and Laporan Keberlanjutan Disclosure towards the Firm Value and the indirect effect of Perbedaan Gender through Laporan Keberlanjutan Disclosure as an intervening variable. This research is done using secondary data obtained from Laporan Keberlanjutan. The population used in this research are companies that are listed in (SRI)-KEHATI and Bisnis 27 Indonesian Stock Exchange for the year period of 2016-2018. The selected sample were 23 companies out of 52 companies that became the population. Purposive sampling technique is used for taking the sampling data. The variables used in this research are Perbedaan Gender as an exogenous variable, Laporan Keberlanjutan Disclosure as an intervening variable and Firm Value as an endogenous variable. Methods of analysis used is the path analysis using SPSS statistics software 25. The results of the research showed that Perbedaan Gender and Laporan Keberlanjutan disclosure directly affect firm value. Laporan Keberlanjutan disclosures are able to mediate Perbedaan Gender on firm value.Keywords: Gender Diversity, Sustainability Report, and Firm Value. ABSTRAKLaporan ini merupakan penelitian mengenai pengaruh perbedaan gender, Pengungkapan laporan keberlanjutan dna nilai perusahaan. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh langsung perbedaan gender dan pengungkapan laporan keberlanjutan terhadap nilai perusahaan serta pengaruh tidak langsung perbedaan gender terhadap nilai perusahaan melalui pengungkapan laporan keberlanjutan sebagai variabel intervening. Penelitian dilakukan menggunakan data sekunder yang berasal dari laporan keberlanjutan perusahaan. Populasi yang digunakan dalam penelitian ini adalah perusahaan yang tercatat di Indeks (SRI)-KEHATI dan Indeks Bisnis 27 Bursa Efek Indonesia periode 2016-2018. Sampel yang terpilih adalah 23 perusahaan dari 52 perusahaan yang menjadi populasi, dimana teknik pengambilan sampel menggunakan purposive sampling. Variabel yang digunakan dalam penelitian ini adalah perbedaan gender sebagai variabel eksogen, pengungkapan laporan keberlanjutan sebagai variabel intervening dan nilai perusahaan sebagai variabel endogen. Metode analisis yang digunakan adalah analisis jalur dengan menggunakan software statistik SPSS 25. Hasil penelitian menunjukkan bahwa perbedaan gender dan pengungkapan laporan keberlanjutan secara langsung berpengaruh terhadap nilai perusahaan. Pengungkapan laporan keberlanjutan mampu memediasi perbedaan gender terhadap nilai perusahaan.Kata kunci: Perbedaan Gender, Laporan Keberlanjutan, dan Nilai Perusahaan.
FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI BERKARIR DI KANTOR AKUNTAN PUBLIK BIG 4
Authors: Janitra Eduard , Djadjadikerta Hamfri , Wirawan Samuel , Setiawan Amelia
Published: January 2024

ABSTRACTIn this era of globalization, English language skills are increasingly needed because more and more companies in Indonesia require their workers to be able to master English. Another thing that companies pay attention to in selecting their employees is through academic achievement, which can be measured through the Grade Point Average of a graduate. In the accounting department, the number of students with female gender tends to be more than male, this illustrates the interest that women have to become accountants is higher than that of men. Big 4 accounting firms are the international companies engaged in audit services, and is the largest Public Accounting Firm on an international scale. This study aims to see whether TOEFL scores, academic achievement, and gender affect the interest of accounting students to have a career in the Big 4 Accounting Firms. This study includes 105 accounting student respondents from class 2017 to 2019. The data processing method used is hypothesis testing and multiple linear regression analysis. The results obtained from this study are TOEFL scores, academic achievement and gender either partially or simultaneously have a positive effect on the interest of accounting students to have a career in the Big 4 Accounting Firms.Keywords: Academic Achievement, Gender, Big 4 Accounting Firms ABSTRAKPada era globalisasi ini, kemampuan berbahasa Inggris semakin dibutuhkan karena semakin banyak pula perusahaan di Indonesia yang mensyaratkan pekerjanya untuk mampu menguasai bahasa Inggris. Hal lainnya yang menjadi perhatian para perusahaan dalam memilih karyawannya adalah melalui prestasi akademik, yang dapat diukur melalui Indeks Prestasi Kumulatif seorang lulusan. Pada jurusan akuntansi, jumlah mahasiswa dengan jenis kelamin perempuan cenderung lebih banyak dibandingkan dengan laki laki, hal ini menggambarkan minat yang dimiliki perempuan untuk menjadi akuntan lebih tinggi dibandingkan dengan laki laki. Big 4 Accounting Firms merupakan salah satu perusahaan internasional yang bergerak di bidang jasa audit, dan merupakan Kantor Akuntan Publik terbesar dengan skala internasional. Penelitian ini bertujuan untuk melihat apakah Skor TOEFL, Prestasi Akademik, dan Gender berpengaruh terhadap minat mahasiswa akuntansi untuk berkarir di Big 4 Accounting Firms. Penelitian ini mencakup 105 responden mahasiswa akuntansi dari angkatan 2017 hingga 2019. Metode pengolahan data yang digunakan adalah uji hipotesis dan analisis regresi linear berganda. Hasil yang didapatkan dari penelitian ini adalah Skor TOEFL, Prestasi Akademik dan Gender baik secara parsial atau simultan berpengaruh secara positif terhadap minat mahasiswa akuntansi untuk berkarir di Big 4 Accounting Firms.Kata kunci: Prestasi Akademik, Gender, Kantor Akuntan Publik - Big 4
Pengaruh E-Service Quality terhadap E-Customer Satisfaction dan E-Customer Loyalty pada Aplikasi Grocery online Happyfresh
Authors: Yufenti Desti -
Published: January 2024

Perkembangan internet yang begitu pesat, telah menjadi salah satu kebutuhan bagi masyarakat saat ini. Internet memberikan kemudahan dalam mengakses informasi, hiburan, dan komunikasi bagi setiap individu. Begitu pula dengan pertumbuhan pangsa pasar e-commerce di Indonesia yang saat ini memang sudah tidak bisa diragukan lagi. Hal ini mendorong pertumbuhan e-commerce di Indonesia, yang membuat persaingan toko online semakin ketat. Berbagai macam belanja online yang biasa dilakukan oleh konsumen yaitu berbelanja kebutuhan primer dan kebutuhan sekunder bukan hanya berbelanja produk tetapi, kita pun bisa memesan jasa secara online untuk memenuhi kebutuhan dan keinginan kita. HappyFresh adalah jasa layanan supermarket online yang terdapat dalam aplikasi smartphone untuk membantu para penggunanya dalam memenuhi kebutuhan sehari-hari tanpa perlu pergi langsung ke supermarket untuk berbelanja. Yang dimana saat ini HappyFresh mengalami peningkatan sejak diberlakukannya physical distancing oleh pemerintah. Melihat hal tersebut, HappyFresh yang merupakan salah satu toko grocery online di Indonesia dengan kualitas layanan yang baik. Dengan begitu penelitian ini bertujuan untuk menguji pengaruh pengaruh e-service quality terhadap e-customer satisfaction dan e-customer loyalty pada aplikasi grocery online HappyFresh.  Pengumpulan data dilakukan dengan cara menyebarkan kuesioner kepada pelanggan yang setidaknya pernah berbelanja minimal satu kali di HappyFresh dengan jumlah sampel sebanyak 100 orang yang ditentukan dengan metode nonprobability sampling. Teknik analisis data yang digunakan adalah Partial Least Square-path Modeling Reflective Multidimensional Construct (Second Order Construct) dengan software SmartPLS 3.0.Kata kunci : e-service quality, e-customer satisfaction, e-customer loyalty
Pengaruh Country of Origin dan Brand Image terhadap Keputusan Pembelian Produk Skin Care merek Innisfree di Bandung
Authors: Salim Nathalia Indah , Lahindah Laura
Published: January 2024

Skin care merupakan suatu kebutuhan bagi seluruh masyarakat di dunia. Industri skin care perlu meningkatkan pemasaran produk yang mampu menarik minat para konsumennya untuk melakukan pembelian, bahkan perusahaan harus memiliki tekad yang kuat untuk menghadapi banyaknya persaingan di industri sejenis dengan keunggulan dari produk yang akan dipasarkan. Penelitian ini menggunakan analisis regresi linear berganda, pengajian hipotesis dengan uji T, pengujian hipotesis secara simultan dengan uji F, dan analisis determinasi untuk mengetahui persentase sumbangan pengaruh variabel independen secara serentak terhadap variabel dependen. Jenis penelitian ini adalah causal explanatory.Variabel bebas dalam penelitian ini adalah Country of Origin dan Brand Image, sedangkan variabel terikat yaitu Keputusan Pembelian. Jumlah sampel yang digunakan dalam penelitian ini sebanyak 100 responden. Teknik pengambilan sampel dengan menggunakan non probability sampling yaitu purposive sampling. Dari hasil uji T menunjukkan, bahwa variabel country of origin tidak berpengaruh terhadap keputusan pembelian, sedangkan variabel brand image berpengaruh terhadap keputusan pembelian. Besar pengaruh kedua variabel terhadap keputusan pembelian digunakan pada rumus koefisien determinasi sebesar 0,499. Artinya keputusan pembelian yang dipengaruhi oleh country of origin dan brand image sebesar 49,9%. Dalam penelitian ini dapat dikatakan, bahwa country of origin dan brand image sudah cukup baik kalau dilihat dari rata – rata tiap variabel. Penelitian ini diharapkan bisa menjadi salah satu masukkan untuk perusahaan dan peneliti selanjutnya dalam mempertimbangkan penelitian selanjutnya.Kata  Kunci :  Country of Origin, Brand Image, dan Keputusan Pembelian
Pengaruh Selebrity Endorser Rizky Firdaus Wijaksana terhadap Minat Beli Produk Erigo di Bandung
Authors: Achmad Mario Fabian
Published: January 2024

Penelitian ini bertujuan untuk mengetahui seberapa pengaruh selebriti endorser Rizky Firdaus Wijaksana terhadap minat beli pada produk Erigo di Bandung. Metode penelitiannya menggunakan metode kuantitatif, jenis penelitian deskriptif dengan menggunakan regresi linier sederhana. Populasi dalam penelitian ini adalah followers Erigo dengan sampel sebanyak 100 responden. Teknik sampling yang digunakan adalah non-probability sampling dengan turunan purposive sampling. Hasil uji T menunjukkan nilai sig lebih kecil dari taraf signifikansi yaitu 0.05. Maka  variabel selebriti endorser berpengaruh terhadap minat beli. Hasil penelitian ini menunjukkan besarnya pengaruh selebriti endorser Rizky Firdauz Wijaksana terhadap minat beli produk Erigo di Bandung sebesar 14,9% sedangkan sisanya dipengaruhi oleh faktor-faktor lain
गोरखपुर जनपद के बी. एड. में अध्यनरत शहरी छात्र-छात्राओं के आकांक्षा स्तर एवं व्यवसायिक परिपक्वता का अध्ययन करना
Authors: डॉ. ममता  , धीरेन्द्र यादव
Published: January 2024

इस अध्ययन से उत्तर प्रदेश के गोरखपुर जिले के शहरी क्षेत्र में पढ़ने वाले बी.एड छात्रों-छात्राओं पर आकांक्षा स्तर और व्यावसायिक परिपक्वता के प्रभाव की पहचान की। इस अध्ययन का मुख्य उद्देश्य बी.एड. के शहरी  छात्र और छात्राओं की आकांक्षा स्तर और व्यावसायिक परिपक्वता की पहचान करना था। शोधकर्ता ने दो परिकल्पनाएँ तैयार की थी जिसमें बी.एड. के शहरी छात्र और छात्राओं की आकांक्षा स्तर और व्यावसायिक परिपक्वता पर कोई सार्थक प्रभाव नहीं पड़ता। डेटा संग्रह के लिए 400 उत्तरदाताओं का चयन किया गया, 400 उत्तरदाताओं में से 200 छात्र और 200 छात्राएं थीं। डेटा विश्लेषण के लिए टी परीक्षण लागू किया गया। परिणाम से पता चला कि दोनों शून्य परिकल्पनाओं को खारिज कर दिया गया और वैकल्पिक परिकल्पनाओं को स्वीकार कर लिया गया। इसका मतलब है कि गोरखपुर जिले के शहरी क्षेत्र में बी.एड. में अध्यनरत छात्र-छात्राओं के आकांक्षा स्तर और व्यावसायिक परिपक्वता के बीच सार्थक अंतर पाया गया। अतः हम कह सकते है कि छात्रों का आकांक्षा स्तर और व्यावसायिक परिपक्वता छात्राओं से उच्च पाया गया।
Joining Hands for Better Health: The Inception of the New Asian Journal of Medicine
Authors: Dergaa Ismail , Ben Saad Helmi
Published: January 2024

Abstract
Retrospective Analysis of Haematological Abnormalities in Older Diabetic Patients with COVID-19
Authors: Rawi Omar , Ziadan Miaaz , Al Naama Abdullah
Published: January 2024

Background: Understanding the severity of Coronavirus Disease 2019 (COVID-19) in elderly diabetic patients is crucial, considering the impact of age, comorbidities, and clinical biomarkers. However, the assessment of common haematological markers in this specific population remains limited. Methods: We conducted a retrospective cohort study involving 27 elderly patients (mean age: 61.81±7.14 years) with COVID-19 infection. We analysed the medical e-records of COVID-19 positive patients who presented to a COVID-19 centre in Qatar in July 2020. Real-Time Polymerase Chain Reaction was used to confirm COVID-19 infection using throat-swab upper respiratory samples. Clinical haematological parameters were analysed and compared with normal ranges. Results: Among the 27 patients investigated, 51.85% were male. A low viral load (cycle threshold (Ct) ≥ 30) was observed in 7.4% of patients, while 92.59% had a high viral load (Ct < 30). At presentation, 59.25% of patients were symptomatic. The observed haematological abnormalities ranked in descending order of frequency were as follows: high red blood cell counts, and high mean platelet volume (52% each), high platelet distribution width (48%), low haemoglobin values, and low haematocrit values (22% each), leukopenia, neutropenia, and lymphopenia (15% each), thrombocytosis, thrombocytopenia, leucocytosis, and neutrophilia (7% each), and lymphocytosis (4%). Conclusion: Our study highlights the common occurrence of haematological abnormalities in older diabetic patients with COVID-19 infection. Monitoring haematological parameters may be valuable in managing these patients, especially in severe cases, and could facilitate early identification of individuals requiring intensive care, potentially reducing mortality.