bluuebunny/crossref_metadata_2025 huggingface dataset:
VALUATION OF STOCK VALUE WITH RELATIVE VALUATION AND ABSOLUTE VALUATION APPROACH IN BANKING SECTOR AT LQ 45 PERIOD 2015-2020
Authors: Ferdinand Ferry Vincenttius , Hulu Edison , Ugut Gracia Shinta S. , Sembel Roy
Published: August 2024

Investment in Indonesia during the COVID-19 pandemic increased. One of the significant and good indices in describing the condition of stocks in Indonesia is LQ45. Dlaam LQ45 The largest market capitalists are held by the financial sector Specifically the bank subsector therefore it needs to be further researched regarding these stocks.  One of the interesting things is whether these stocks deserve to be considered a good investment instrument. One of the efforts to assess investment instruments is through the valuation stage. The valuation method used there are two, namely relative valuation with price to book value benchmarks and price earnings ratio and absolute valuation with dividend growth model method and some modifications of the model. From the results obtained, the recommendation of the position of the four financial stocks in LQ45 varies depending on the valuation technique used. On this basis, it can be said that it is important to know, know, and ethically the valuation techniques used are appropriate, good, and correct.
The Effect of User Generated Content and Promotion Mediated By Influncer on Purchasing Decisions (Study on Shopee Users in Majalengka Regency)
Authors: LM L Suparto , Engkun Kurnadi  , R Neny Kusumadewi  , Dina Ristiana
Published: August 2024

Technology is currently experiencing very rapid development, especially the use of the internet. The internet has encouraged the improvement of communication technology, media, and informatics which has an influence on the ways and patterns of business activities of the trade industry. This increase in the internet has also encouraged the development of digital marketing strategies by companies to increase consumer purchasing decisions. This study aims to empirically examine the effect of user generated content, promotion and influencers on purchasing decisions, and influencer mediation on the influence of user generated content and promotion on purchasing decisions. The population of this study were Shopee E-Commerce consumers in Majalengka Regency. The sample taken was 100 people, the sampling technique used purphosive sampling. Data was collected using a questionnaire, which was distributed via whatapps social media. Data analysis techniques using Structural Equation Model Partial Least Square (SEMPLS). Endogenous variables consist of user generated content and promotion, mediating variables are influencers and exogenous variables are purchasing decisions. The results of the analysis show that the results of this study indicate that user generated content (UGC), and influencers have a direct influence on purchasing decisions while promotions have no direct effect on consumer purchasing decisions. User generated content (UGC) and promotion have a direct influence on influencers. Influencers mediate the influence of user generated content (UGC) on purchasing decisions, but influencers do not mediate the influence of promotions on purchasing decisions
Optimizing MSME Profits using the Simplex Method
Authors: Rusdiana Alan , Nurkolbu Ajeng Siti , Adkhilni Alfira Hasna , Maola Tria Waliatul
Published: August 2024

This research aims to calculate the maximum profit from selling spinach chips, onion cakes and steak cakes at Guna Asih MSMEs and to determine the use of the simplex method for raw material constraints faced by Guna Asih MSMEs. In addition, this research uses POM-QM for Windows software to estimate the maximum profit obtained from each production of spinach chips, onion cakes and sistik cakes at Guna Asih UMKM so as to have an accurate estimate. This research method involves problem identification, selection of problem-solving models, data collection, data processing and analysis, model implementation, and evaluation of results.
The research results show that the simplex method can be used to determine maximum profits in Guna Asih MSMEs. The maximum profit obtained by MSMEs is IDR. 1,277,778 per day when only producing spinach chips (X1) 1.12 times more than previous production or 336 pcs and producing onion cakes (X2) 5 times more than previous production or 500 pcs. This profit is greater than the profit before optimization which only earned IDR. 900,000 from 300 pcs of spinach chips, 100 pcs of onion cakes and 60 pcs of steak cakes. Apart from that, the use of POM-QM for Windows software is very relevant in solving linear programming problems using the simplex method because it can help in completing maximum profit level calculations quickly, precisely and accurately.
THE INTERNALIZATION OF RELIGIOUS CULTURAL VALUES IN SHAPING THE SPIRITUAL INTELLIGENCE OF STUDENTS AT SD ALAM PALEMBANG
Authors: Iqbal Mustakim  , Muhammad Mawangir  , Fitri Oviyanti  , M Riski Kurniawan
Published: August 2024

This research examines the internalization of religious and cultural values at SD Alam Palembang and its impact on students' spiritual intelligence formation. The research results show that SD Alam Palembang has successfully integrated religious values into various aspects of school activities, both in the curriculum and extracurricular activities. This integration is carried out through holistic learning methods that link subject matter to religious values, moral and religious stories, and good interaction with nature. School facilitators play a crucial role in instilling religious values through creative and integrative approaches. Research also reveals that the internalization of religious and cultural values significantly contributes to the formation of students' spiritual intelligence. Students understand and apply religious concepts in everyday life through congregational worship, joint prayer, social activities, and love of nature, which refers to activities Green Lap SD Alam Palembang. This internalization process has proven effective in forming intellectually intelligent students with strong spiritual and moral depth
THE EFFECTIVENESS OF DIGITAL TEACHING MATERIALS TO IMPROVE LITERARY LITERACY SKILLS IN PRIMARY SCHOOLS
Authors: Saputra Dudu Suhandi , Yonanda Devi Afriyuni , Yuliati Yuyu , Haryanti Yuyun Dwi
Published: August 2024

This research is motivated by the challenge of improving the literary literacy skills of elementary school students, which are often considered boring using conventional learning methods. The purpose of this study was to analyze the effectiveness of digital teaching materials in improving literary literacy skills, as well as the interests and motivations of 5th grade elementary school students in Majalengka Regency, West Java.. The research method used was quasi-experimental with a pre-test and post-test design in two groups: the Experimental Group which used digital teaching materials and the Control Group which used conventional methods. The research sample consisted of 60 grade 5 students, with each group consisting of 30 students. Data collection techniques include literary literacy tests, interest and motivation questionnaires, and classroom observations. Data analysis was done using statistical tests to compare changes in pre-test and post-test scores between the two groups. The research results showed that the use of digital teaching materials significantly improved the literary literacy skills of students in the Experimental Group compared to the Control Group. The average literary literacy score in the Experimental Group increased from 45 to 72, while in the Control Group, it only increased from 43 to 55. Students' interest and motivation also increased more significantly in the Experimental Group. In conclusion, digital teaching materials effectively improve students' literary literacy skills, interest, and motivation. The implication is that teachers and schools are advised to integrate technology into literature learning, and policymakers need to support using digital teaching materials in the national curriculum to improve the quality of education.
THE INFLUENCE OF STEAM-BASED PROJECT MODEL ON FIFTH GRADE ELEMENTARY STUDENTS' SCIENCE PROCESS SKILLS
Authors: Trivena  , Lolotandung Reni
Published: August 2024

This study aims to determine whether the Science Technology Mathematics Art and Technology (STEAM) project-based model influences the Science Process Skills (SPS) of elementary school students. The research method employed is quantitative research with a one-group pretest-posttest design. The population and sample of the study were fifth-grade students from SDN 6 Saluputti, Saluputti District, Tana Toraja, totaling 21 students. The research instruments used were multiple-choice and essay tests developed from science process skill indicators on the topic of heat transfer, teacher and student activity observation sheets, and interview guidelines. The results of the study indicate a significant influence of the STEAM-based project model on the Science Process Skills (SPS) of fifth-grade elementary students with a significance value of 0.001 < 0.05, thus accepting the alternative hypothesis (Ha) and rejecting the null hypothesis (H0). The data obtained will be analyzed using Paired Sample t-Test.. The N-gain value falls into the moderate category, leading to the conclusion that there is an influence of the STEAM-based project model on the SPS of fifth-grade students at SDN 6 Saluputti. However, further research is still needed on other science topics in elementary school that can be taught using the STEAM project-based approach to enhance students' knowledge and skills in other areas.
HIGHER ORDER THINKING SKILLS IN MATHEMATICS AT ELEMENTARY SCHOOL
Authors: Ndiung Sabina , Atika Merlin Titin , Jediut Mariana , Helmon Arnoldus
Published: August 2024

This research aims to describe creative thinking skills and mathematical problem solving abilities through the application of a project-based learning model. This research uses a quantitative approach with a quasi-experimental method with a posttest-only group design. The sample consisted of 53 students in class V of elementary schools in East Manggarai district which consist two class, with details in the experimental class total 27 people and the control class total 26 people.  The sampling technique uses random sampling technique. Data collection techniques use test techniques. The tests used are descriptive tests both to measure creative thinking skills and for data about problem solving abilities.  Based on the reliability test results, all items are in the high category. The data analysis technique using MANOVA with the help of SPSS 23.00. The asumtion tests used are data normality test, data homogeneity test, and multicolinearity test. Research findings show that both separately and simultaneously the creative thinking ability and problem solving ability of students who receive learning using the project-based learning model is higher than students who receive learning with conventional models. The project model also has a strong and important impact on the creative thinking abilities and mathematical problem solving abilities of elementary school students. In conclusion, the implementation of the project-based learning model is one of the alternative choices used by teachers for creativity in learning mathematics in elementary schools.
Averrhoa bilimbi (Belimbing Wuluh) Leaves Extract Evaluation as Anti-Cariogenic Mouthwash
Authors: Nugraheni Oktavia Dwi , Haerussana Ayu Nala El Muna
Published: August 2024

The practice of using mouthwash has become increasingly common as people have become more aware of the importance of oral hygiene in preventing dental issues. In order to mitigate any potential risks associated with alcohol-based mouthwashes, researchers are exploring natural sources of anti-cariogenic compounds. This study aimed to assess the effectivity of Averrhoa bilimbi leaf extract as an ingredient in mouthwash formulations, as the use of Averrhoa bilimbi leaves is still limited. The evaluation of the mouthwash included a thorough examination of its antibacterial activity, viscosity, density, pH, and organoleptic qualities. The results indicated that formula with 30 grams extract (F3) was the most effective, exhibiting more robust antibacterial properties, appropriate viscosity and density, and a pH level similar to that of a solution. F3 resulted in an effectiveness of 41.67%, 1.36 cPs for viscosity, 1.0785 mg/l for density, pH of 5.25+0.006, organoleptically liquid, mint odor, and blackish brown clear color. Based on these findings, it appears that Averrhoa bilimbi leaf extract could be a promising ingredient in mouthwash formulations.
Health Benefits of Saccharomyces boulardii as a Probiotic
Authors: Parikh Devashri , Kurbonnazarova Maftuna , Upadhyay Ravij , Iannuzzelli Andrea
Published: August 2024

Saccharomyces boulardii (SB), a budding yeast, within the Saccharomyces genus. It commonly used as a probiotic that has been isolated from lychee and mangosteen fruit. S. boulardii is not known to acquire resistant genes and does not last in the intestine after 3-5 days of discontinuing the ingestion. The clinical efficacy of this probiotic yeast is known to improve various diarrhea such as pediatric diarrhea, antibiotic-associated diarrhea, acute diarrhea, and traveler’s diarrhea. Additionally, when used as an adjuvant to treatment for Helicobacter pylori and Clostridium difficile infections, it improves bacterial eradication, prevents relapse, reduces adverse reactions and treatment-associated diarrhea. Several animal studies have shown that Saccharomyces boulardii can alleviate certain psychological and behavioral conditions through the brain-gut axis and modulate gut microbiome composition. There is bidirectional communication between the brain and gut which is carried out by various pathways like neuronal, endocrine, metabolic and immune. Alterations to composition and function of the microbiota are related to many stress related psychiatric disorders. This is evident in Irritable bowel syndrome (IBS), a gut-brain axis disorder that shares high levels of psychiatric comorbidities including anxiety and depression. The mechanism of how this happens is still unclear; however many studies support the view that the gut brain axis is key link between certain gastrointestinal and psychiatric disorders. Individually these disorders also share similar pathophysiology for example changes in monoamine levels and inflammatory states.
Case Report: Dysphagia in Inclusion Body Myositis Leading to Respiratory and Gastrointestinal Complications
Authors: Mikhail Veroneka , Espinosa James A.
Published: August 2024

Inclusion Body Myositis (IBM) stands as a rare and complex neuromuscular disorder (NMD) characterized by progressive muscle weakness and atrophy. Among its cardinal symptoms are dysphagia and respiratory distress, which are the most common cause of death in this disease. While the differential diagnosis of respiratory distress is vast and includes aspiration, pneumonia, acute coronary syndrome, emphysema, and congestive heart failure, a clinician should recognize that respiratory distress can also be secondary to dysphagia in NMDs like IBM and can quickly become life threating. Here we present the case of a 68-year-old female with a history of IBM who presented for respiratory distress, was found to have severe dysphagia, and subsequently required intubation and percutaneous endoscopic gastrostomy (PEG) tube placement.
Influences of Crop Geometry and Nitrogen Application on Growth, Yield, Fodder Value, and Quality of Baby Corn: A Review
Authors: Mihrete Tesfahun Belay
Published: August 2024

Baby corn is a specialty corn that has been harvested at the 2-3 cm long silk emergence stage, just before fertilization, and is wholly edible. Within 65-75 days following sowing, baby corn produces sweet, juicy, and delectable green cobs. The most crucial agronomic measures for the increased productivity of baby corn are crop geometry and nitrogen application. Crop geometry determines the number of plants per unit area thereby influencing growth, baby corn and fodder yield and quality. N influences numerous functions in plants including photosynthetic metabolism and associated baby corn and fodder yield as well as quality. The majority of studies have found that baby corn grows and yields better in closer crop geometries than in wider crop geometries due to more effective resource use and solar radiation absorption. However, because there were fewer plants, quality attributes were greater in larger geometries. Additionally, it has been noted that increasing the nitrogen application level causes baby corn to grow, yield, and improve in quality. However, responses to nitrogen application levels varied for yield and quality parameters.
Reconciling Afterlife Concepts of Major Religions Through the Cosmological Model of a Cyclic Universe
Authors: Brodziak Andrzej , Jendrzejczyk Barbara
Published: August 2024

Religious beliefs are significant determinants of public mental health. In the era of globalization, assessing the state of such beliefs across different regions of the world is crucial. While most believers accept the central tenets of their faith, some seek rational justifications for religious messages. This quest is reflected in the works of classical philosophers. The authors of the article argue that perhaps the most profound doubt arises from considering whether the beliefs about the afterlife held by Christians, Hindus, Buddhists, and Shintoists can be simultaneously regarded as valid. According to the authors, most believers view these beliefs as contradictory and recognize deep philosophical differences that shape the spirituality of billions of people in various regions of the world. The authors present their original speculative argument, suggesting that these contradictions can be reconciled by interpreting views on the fate of individuals after death based on the currently popular cosmological model of a cyclically regenerating universe. They justify each step of their reasoning by referencing works by psychologists, philosophers, physicists, and cosmologists published in reputable journals. The authors claim that understanding their argument has practical significance as it may reduce the fear of death and facilitate community building. Conversations and sometimes even belief in the existence of life after death provide many individuals with a sense of meaning and purpose, which can help them cope with existential crises and the loss of loved ones. The authors believe that their article's content may be particularly useful for certain professional groups, such as nurses, doctors, staff in facilities caring for the elderly, critically ill individuals, and hospice personnel.
Conceptualizing Toxic Positivity: A Scoping Review Protocol
Authors: Premlal Deepika , Jose K Alphonsa
Published: August 2024

This study aims to synthesize existing literature on toxic positivity through a comprehensive scoping review. Toxic positivity, characterized by an overemphasis on maintaining a positive outlook while suppressing negative emotions, has been increasingly prevalent, particularly in the context of social media and the COVID-19 pandemic. This review will follow the Arksey and O’Malley framework and include both academic and grey literature to provide a broad understanding of toxic positivity. The review will address key research questions: What is the definition of toxic positivity? What are its dimensions, antecedents, and consequences? This synthesis aims to identify gaps in current research and offer insights into the mental health implications of toxic positivity, advocating for a balanced approach to emotional well-being.
Penerapan Data Mining Menggunakan Metode Clustering Untuk Mengetahui Kelompok Kepatuhan Wajib Pajak Bumi dan Bangunan
Authors: Putri Medina Aprilia , Rahaningsih Nining , Basysyar Fadhil M. , Nurdiawan Odi
Published: August 2024

Local taxes are taxes set by local governments whose collection authority and tax proceeds are used to fund regional expenditures. One of the taxes included in the authority of local governments is the Land and Building Tax (PBB). Land and Building Tax is one of the taxes that can be paid through the village government. With the increasing number of taxpayers in the village, the data on payment of tax contributions that go directly to the state treasury causes the Kendal Village government, Astanajapura District, Cirebon Regency not to know how many taxpayers are obedient and disobedient. This study uses data mining techniques namely the Clustering Method using the K-Means method. This study uses the Knowledge Discovery in Database (KDD) stage with the amount of data used as much as 1,159 in the form of taxpayer data for the Kendal Village community in 2021. The results of the RapidMiner test using the Davies Bouldin Index calculation obtained a cluster determination value with a value of 4 (0.862). Cluster 0 contains members who have a low level of compliance in paying PBB, Cluster 1 contains members of taxpayers with a moderate level of compliance in paying PBB, Cluster 2 has a high level of taxpayer compliance and Cluster 3 is a cluster with a very high level of taxpayer compliance. By having the most dominant average price determined by PBB in each cluster is Rp. 18.000,-.
Preparing of Cadmium Sulfide Nanoparticles and Studding their Optical and Structural Properties
Authors: Enas G.Yonis
Published: August 2024

Thin films of cadmium sulfide CdS have been deposited on glass substartes through chemical bath deposition, the films was examined using UV-Visible spectrometer and x-ray spectroscopy. the calculation of the energy gap show that it increases with deposition temperature and the x ray spectrum show also that the grain size decreases with deposition temperature, where the minimum grain size recorded was 26.17nm.
Três formas de provar a conjectura dos primos gêmeos
Authors: Costa Bibiano Silva da , Dendasck Carla Viana
Published: August 2024

Este artigo tem por objetivo provar de três formas diferentes mas interligadas, a infinidade dos Primos Gêmeos, cuja conjectura diz o seguinte: Os primos Gêmeos são infinitos, ou seja, a sequência de primos gêmeos é infinita. Pelo que se sabe até aqui, oficialmente, esta conjectura é uma das questões da Matemática ainda em aberto (Crilly, 2021) uma das mais antigas. Acredita-se ser correta a afirmação de que existem infinitos pares de primos gêmeos, mas ainda sem demonstração (Courant e Robbins, 2000). Os primos gêmeos são pares de primos da forma p e p+2, ou seja, são separados somente por um número par. Esta proposta tem como bases, o teorema dos números primos e a prova da Conjectura Forte de Goldbach (CFG), artigo publicado pela revista Científica Multidisciplinar Núcleo do Conhecimento em 08 de janeiro de 2024 (Costa, 2024), onde foi determinado, entre zero e um número par maior que 2, o cálculo de uma estimativa de pares de primos, cada par, incluindo os primos gêmeos, tendo como soma um número par maior que 2, o que prova que os pares de primos, desta natureza, formam uma sequência infinita, incluindo naturalmente os primos gêmeos. Diante deste fato, a Conjectura dos Primos Gêmeos pode ser considerada um caso particular ou até um corolário da Conjectura Forte de Goldbach. Para esta prova, fez-se uso de uma metodologia que levou em conta regularidades e padrões de sequências contendo múltiplos de 6, primos e semiprimos, com uso de induções e grupos de equações quadráticas com termos independentes formando uma PA limitada, fechando com o uso de médias geométricas e logaritmo natural. Desta forma foi possível provar de três formas distintas, que os pares de primos gêmeos de fato se constituem em uma sequência infinita de números.
ENSURING THE ECONOMIC SECURITY OF THE ENTERPRISE AND THE PRINCIPLES OF TWO-LEVEL OPTIMIZATION PROBLEMS
Authors:   Oles Honchar Dnipro National University, Makedon Viacheslav
Published: August 2024

The article considers approaches to economic security management based on two-level optimization problems. Two-level optimization allows you to take into account the complex hierarchical structure of decision-making in large organizations, where strategic decisions of the upper level affect tactical and operational decisions of the lower level. This approach ensures consistency and efficiency of management processes, contributing to the achievement of economic stability and security of the enterprise. The article analyzes modern methods and models used to optimize management decisions in order to increase economic security. Mathematical models of two-level optimization that allow solving the problems of optimal allocation of resources, risk management, cost minimization and profit maximization are considered. Special attention is paid to the algorithms for solving such problems, in particular to the methods of sequential iteration and decomposition. The authors study the practical aspects of the application of two-level optimization problems in the management of enterprises of various industries. Examples of successful use of such approaches in real conditions are given, demonstrating their effectiveness in ensuring economic security. The analysis shows that enterprises that implement two-level optimization are able to respond more flexibly to changes in the external environment, use resources more efficiently, and reduce risks associated with financial instability, competition, and other threats. Thus, two-level optimization problems are a powerful tool for increasing the economic security of an enterprise. They enable the integration of strategic and tactical aspects of management, ensuring the integrity and consistency of decisions at all levels of the organization. The article makes a significant contribution to the development of the theoretical and practical foundations of ensuring the economic security of enterprises, offering new approaches and solutions that can be used in modern business conditions. Developed issues of ensuring the economic security of the enterprise in conditions of market turbulence.
THE IMPORTANCE OF DIGITAL MARKETING FOR RETAILERS
Authors:   Oles Honchar Dnipro National University, Sokol Polina , Polivod Victoria ,   Oles Honchar Dnipro National University, Hordiichuk Svitlana ,   Oles Honchar Dnipro National University
Published: August 2024

In a fast-paced and ever-changing world, learning and applying digital marketing is becoming vital for companies seeking to remain relevant and competitive. For companies specialising in consumer goods, the importance of digital marketing is particularly important, as it is not only a way to attract new customers and maintain relationships with existing audiences, but also a platform for innovation and adaptation to changing market conditions. The purpose of the study is to identify the key provisions on the main digital marketing tools available in the given period of time, to identify which of them are the most effective and to propose methods of their implementation for retailers. The research objective was achieved by using statistical data collected from digital platforms to analyse consumer preferences for different forms of shopping. This included a review of services that provide delivery of goods from various retailers in order to identify their impact on the development of digital marketing. In this context, we propose advanced digital marketing strategies designed to help businesses develop their competitive advantage by increasing customer appeal and improving e-commerce management. This approach ensures effective adaptation to dynamic changes in the market environment and a quick response to current trends, making strategic management more flexible and highly efficient.
INTERNATIONAL INVESTMENTS AS A TOOL FOR POST-WAR RECONSTRUCTION OF TERRITORIAL COMMUNITIES
Authors:   Odesa National Maritime University, Smentyna Nataliia
Published: August 2024

The paper examines the financial dimension of national needs for post-war reconstruction, which significantly exceeds the country's GDP. The interest of foreign investors in providing financial support to the national economic system has been determined. The dynamics of the inflow of foreign direct investments during the full-scale military invasion have been analyzed. It has been noted that the largest share among direct foreign investments is held by the reinvested income of foreign companies already operating in Ukraine. Priority areas of foreign investment have been identified, such as: opening of factories or capacity expansion, construction and renovation of production facilities, acquisition or modernization of equipment, agricultural machinery, registration of drugs, IT products, software. Various opinions on the priority of strategic planning for post-war reconstruction have been considered, in particular, regarding the outline of activities that will require priority attention and financial support from global partners and at the same time will ensure high rates of economic growth, forming the basis for the development of other sectors and areas of the national economy. Opportunities for the post-war reconstruction of territorial communities from international institutions, in particular international financial organizations, which have experience in the implementation of post-war reconstruction projects and programs, have been considered. Areas in which grant funding is implemented have been defined. The basic requirements of grantors to promote the development of business operating during the war as a locomotive of economic upliftment at the level of territorial communities have been outlined. Proposals regarding the prospects of attracting external investments to ensure and support the sustainable economic growth of territorial communities during the post-war recovery period have been formulated. In order to take advantage of possibilities of territorial community’s comprehensive support from international business, in particular with regard to the attraction of international investors, international financial assistance, including in the form of grants, each community must clearly define its expectations in strategic documents. The priority areas of investment at the level of territorial communities, which are strategical important from the point of view of ensuring rapid economic growth in post-war times, are agriculture, food industry, and IT industry.
Cost Volume Profit Analysis as a Profit Planning Tool at Buket Husnul
Authors: Hesti Hesti , Aswat Ibnu , Yunita Khristina
Published: August 2024

UMKM Buket Husnul is a business in the creative industry that sells products in the form of flower bouquets with various models. In its profit planning Buket Husnul does not yet have a planning tool, therefore this study discusses related to profit planning at UMKM Buket Husnul which utilizes Cost-Volume-Profit analysis as a tool to plan its profits. Cost-Volume-Profit analysis is a very good profit planning tool to help business people make decisions in order to optimize their business profits. In this study, researchers used a type of research with descriptive qualitative methods, based on data sources from interviews and direct observation in the field. The research results of the cost volume profit analysis that have been carried out are for the contribution margin of Rp43,125,000.00 with a contribution ratio of 52%. In order to reach the break-even point or Break-Event- Point the business owner must be able to sell a bouquet of 1,100 units with an income of Rp. 8,269,231.00 per quarter so that the business does not get a loss, with the maximum Margin of Safety that can only decrease by Rp. 74,230,769.00 with a ratio of 89.98% and the results of Operating-Leverage of 1.12 times operating profit.
The Influence of Financial Inclusion, Financial Literacy, and the Digital Economy on Micro, Smaall and Medium Enterprises (MSMEs) from an Islamic Economic Perspective (Case Study of Rantauprapat City, Labuhanbatu District)
Authors: Abbas Damanhur , Chairani Auliyah , Nur Mukhlis M. , Falahuddin Falahuddin
Published: August 2024

The purpose of this study is to determine the influence of financial inclusion, financial literacy, and digital economy on micro, small and medium enterprises (MSMEs) from an Islamic economic perspective. This research data was obtained from a questionnaire distributed through google from. This research method is quantitative. In addition, this data analysis technique uses path analysis with SPSS 27.0 software. The results of this study use multiple linear analysis with data instrument tests in the form of validity and reliability tests. Classical assumption tests are data normality tests, multicollinearity tests, and heteroscedasticity tests. Finally, hypothesis tests are carried out in the form of partial tests, simultaneous tests and determination tests. The results showed that partially the variables of financial inclusion, financial literacy, and digital economy had a positive and significant effect on sharia MSMEs, namely sig. 0.001 < 0.05, and financial literacy variables 0.001<0.05, and digital economy 0.001<0.05. While simultaneously financial inclusion, financial literacy, and digital economy with a calculated F value greater than the F table (65.165>4.23) or significance value (0.001<0.05).
The Influence of Debt to Asset Ratio (DAR), Earning Per Share (EPS), Current Ratio (CR) on Sector Sharia Stock Prices Industry Goods Consumption (in Companies Listed on the Sharia Stock Index (ISSI)
Authors: Kumalasari Listia , Falahuddin Falahuddin
Published: August 2024

This research aims to provide empirical evidence regarding the influence of financial performance on stock prices. The ratios used are Debt To Asset Ratio (DAR), Earning Per Share (EPS), and Current Ratio (CR) in consumer goods industry companies listed on the Indonesian Sharia Stock Index (ISSI) for 2020-2022. The population in this study was 57 companies. The sampling technique used purposive sampling to obtain 45 company samples with 135 observations. This research is quantitative research using secondary data collected using documentation and literature study techniques obtained via www.idx.co.id or the respective company's official website which is analyzed using panel data analysis. The results of this research show that the Debt To Asset Ratio (DAR) variable has no significant effect on Sharia stock prices, the Earning Per Share (EPS) variable has no significant effect on Sharia stock prices, and the Current Ratio (CR) variable has a significant effect on Sharia stock prices.
The Effect of Health Expenditure, Education Expenditure, and Poverty on the Human Development Index in Lampung Province
Authors: Berutu Saiful Ragatna , Seprianti Viola Ditya , Tanjung Ahmad Albar , Rujiman Sukardi
Published: August 2024

The Human Development Index can be used as an indicator of successful development in a country or region. In 2023, Lampung Province's Human Development Index in 2023 amounted to 72.48 and was the lowest in Sumatra Island. This study aims to determine how much the speed of convergence of the Human Development Index between districts/cities in Lampung Province and also to determine how much influence the variables of Health Expenditure, Education Expenditure, and Poverty affect the Human Development Index in Lampung Province in the short and long term. The study used secondary data on Health Expenditure, Education Expenditure, Poverty, and Human Development Index in 13 districts/cities in Lampung Province from 2014 to 2022. The research method used is dynamic panel data regression using the Sys-GMM model. The results showed that the Human Development Index gap between districts/cities in Lampung Province decreased by 54.49% per year. The elasticity of the short-term effects of Health Expenditure, Education Expenditure, and Poverty on the Human Development Index is 9.27%, -1.52%, and -2.41%, respectively. In the long run, health expenditure, education expenditure, and poverty affect the Human Development Index by 20.38%, -3.35%, and -5.30%, respectively. Therefore, the government should continue programs in the health sector, evaluate spending in the education sector, and create poverty alleviation programs that have a significant impact.
Determinants of Stock Returns: The Moderating Role of Company Size (Empirical Study of Property and Real Estate Companies Listed on the Indonesian Stock Exchange 2019-2023)
Authors: Lutfi Mustafa , Endri Endri
Published: August 2024

This research aims to test and analyse the influence of return on assets (ROA), net profit margin (NPM), debt-to-equity ratio (DER), and inflation on property and real estate company stock returns in 2019–2023. The research approach uses the method of quantitative research with panel data regression models using Eviews 12.0 software. The population in this research is property sector companies registered on the IDX in 2019–2023. The sampling technique used is purposive sampling. The research results show that there is no significant influence between return on assets (ROA) and stock returns; there is a positive but not significant relationship between net profit margin (NPM) and stock returns; there is no significant relationship between debt-to-equity ratio and stock returns; and inflation has a significant influence on stock returns of property and real estate companies in 2019–2023.
Analisis Sistem Pengendalian Intern Atas Piutang Dalam Meningkatkan Efektivitas Penerimaan Kas Pada PT. Bentara Sinergies Multifinance
Authors: Dali Rahmat Mulyana , Ramdhani Reza
Published: August 2024

Pengendalian Intern dalam perusahaan sangat diperlukan untuk menjamin bahwa aset perusahaan akan dijamin keberadaannya dengan baik. Perusahaan sudah melaksanakan sistem pengendalian intern atas piutang dengan baik hal itu dapat dibuktikan dengan adanya pemisahan fungsi dan tanggung jawab secara tepat, adanya sistem otorisasi dan pencatatan yang tepat, adanya praktek yang sehat dalam melaksanakan tugas dan fungsi setiap unit organisasi, dan juga karyawan yang mutunya sesuai dengan tanggung jawab. Maka secara umum sistem pengendalian intern yang diterapkan.
Peranan Break Event Point Sebagai Alat Perencanaan Laba Pada Perusahaan Daerah Air Minum (PDAM) Tirta Kahuripan Kabupaten Bogor
Authors: Rumiasih N. A. , Wijaya Adi
Published: August 2024

Analisis break even menyajikan informasi hubungan biaya, volume dan laba kepada manajemen. Sehingga memudahkan dalam menganalisis faktor yang mempengaruhi pencapaian laba perusahaan dimasa yang akan datang Analisis break even point dapat berperan sebagai alat perencanaan laba karena analisis ini memperlihatkan besar titik impas dan melakukan pemisahan biaya tetap dan variabel, sehingga mampu menjadi tolak ukur dalam menentukan berapa laba yang ingin direncanakan.
ANALISIS RASIO YANG MEMPENGARUHI RETURN ON ASSET (ROA) PADA BANK SWASTA NASIONAL YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Authors: Hanifan M Zakie , Safrina Febry
Published: August 2024

Penelitian ini bertujuan untuk mengetahui rasio menggunakan metode ROI. Metode yang digunakan dalam penelitian ini adalah deskriptif dengan pendekatan kuantitatif, karena hanya menggambarkan kondisi keuangan perusahaan melalui perhitungan metode ROI. Dari hasil penelitian menunjukan variabel LDR, NPL dan CAR secara simultan berpengaruh signifikan terhadap ROA. Sedangkan secara parsial Variabel yang paling dominan terhadap Return On Asset (ROA) adalah variabel Non Performing Loan (NPL) dan signifikan terhadap Return On Asset (ROA).
Peranan Implementasi Sistem Informasi Akuntansi Berbasis Komputer (SISKA) Dalam Mendukung Efektivitas Laporan Pertanggungjawaban dan Realisasi Anggaran Pada Direktorat Jenderal Pengembangan Ekspor Nasional Kementerian Perdagangan
Authors: Azis Azolla Degita , Kumdarti Ria
Published: August 2024

Sistem pembukuan atau akuntansi memiliki peranan dalam menghasilkan informasi mengenai kejadian-kejadian ekonomi dan kondisi suatu perusahaanSistem informasi akuntansi berbasis komputer (SISKA) yang diterapkan pada Ditjen PEN dimaksudkan untuk mempermudah dan memperlancar pekerjaan.Tahun 2013 Direktorat P2C telah menggunakan Aplikasi SISKA untuk penyusunan LPJ dan realisasi anggaran sehingga terlihat tingkat keefektifan dan keefiesiennya.Faktor-faktor yang mempengaruhi pelaksanaan SISKA agar berfungsi secara maksimal harus meliputi lima komponen yang saling mendukung yaitu orang-orang, prosedur, data, software, infrastruktur teknologi informasi. Pada Satker Ditjen PEN lima komponen tersebut belum saling mendukung.
El seguimiento de egresados. Estudio sociodemográfico
Authors:   Universidad de Guadalajara, Ortega Ojeda Alfredo T. , Castañeda Palomera Alfredo , Díaz Pelayo César Amador , Zepeda Ibarra Cristina , Preciado Ortiz Claudia Leticia , de la Torre Cruz María del Rosario , Aréchiga Guzmán Yesenia
Published: August 2024

Es indispensable que cuando se dé el proceso de inserción de los egresados en el mercado laboral, éstos cuenten con información cuantitativa útil para que así sean capaces de realizar una evaluación adecuada sobre la evolución de sus carreras profesionales. Esto es de particular importancia en un contexto donde el Centro Universitario de la Costa Sur ha iniciado un proceso de innovación y mejoramiento de su calidad, pues permite obtener valores sobre la percepción de los egresados y empleadores en términos de las competencias genéricas, necesidades del mercado laboral, el perfil de los egresados y su desempeño.
Assessing operative and economic cost
Authors: Perrels Sebastiaan , Perrels Adriaan , Kuntsi-Reunanen Eeva
Published: August 2024

This Deliverable provides an assessment of the unit-costs of different NETs, expressed in euros per ton CO2 abated. On the basis of literature study, expert interviews and two expert workshops the main drivers of ocean based NETs’ deployment were identified and operationalized in scenario deployment exploration tool, with special reference to ocean liming. The realized scenario exploration tool has a theoretical underpinning in evolutionary economics and learning curves. Scenario exploration results are presented, whereas also the prospects of Blue Carbon and Electrochemical carbon dioxide removal are discussed. (OceanNets Deliverable, D1.4
New/refined parameterizations for modelling ocean alkalinization effects on biogeochemistry and plankton dynamics
Authors: Schartau Markus , Kemena Tronje Peer , Lampe Vanessa , Taucher Jan , Seifert Miriam
Published: August 2024

In this report the potential effects of pulsed ocean alkalinity enhancement (OAE) on plankton growth dynamics, efficacy and carbon dioxide removal (CDR) are simulated at an oligotrophic site nearby the Canary Islands (Spain). Parameterizations of how phytoplankton and bacterial growth respond to variations in carbonate chemistry are introduced and applied. The model resolves vertical profiles within a 420 km2 area of OAE, and within a 2.05×105 km2 surrounding region. Both areas are connected and lateral dispersion causes a horizontal exchange of chemical and biological tracers. The analysis comprises 32 pulsed OAE scenarios of varying intensities and frequencies of alkalinity addition. The intensities of OAE are derived as fractions of total CaO available for OAE in Europe, from 0.05 % (low), 0.1 % (moderate), 0.2 % (high) and 0.4 % (extreme). These four intensities are co-varied with four frequencies of OAE: monthly, seasonal, annual-winter, and annual-summer deployments. The study shows how much the frequency of the OAE influences the efficacies determined locally and remotely. The model results also provide some first insight of potential OAE effects on biological production. (OceanNets Deliverable, D5.8)
Hubungan religiositas dengan social media addictions pada mahasiswa Universitas Muhammadiyah Prof. Dr. Hamka
Authors: Nur Peni Wike , Mundzir Ilham
Published: August 2024

Excessive social media use among students has been linked to detrimental impacts on mental, physical, and academic well-being. This study investigated the relationship between religiosity and social media addiction among 102 college students Universitas Muhammadiyah Prof. Dr. Hamka. Employing an accidental sampling technique, data were collected using the MUDRAS religiosity scale and a modified social media addiction scale. Data analysis was carried out using the Pearson correlation test in SPSS 20. Pearson correlation analysis revealed a significant negative correlation (-0.212) between religiosity and social media addiction, suggesting that higher levels of religiosity are associated with lower levels of social media addiction. These findings support the notion of religiosity as a potential protective factor against this prevalent issue. Future research should explore this relationship in greater depth to develop effective prevention and intervention strategies
Optimalkan Pembelajaran Biologi: Peran Interaksi Keterampilan Berpikir Kritis dan Argumentasi terhadap Self Efficacy Mahasiswa
Authors: Kencanawati Indah , Haryanto Toni , Nurhasanah
Published: August 2024

Critical thinking and argumentation skills play an important role in influencing students' level of self-efficacy in the biology learning process. The research approach used in this study is a quantitative method with a 2 x 2 factorial design. Data were analyzed using SPSS software to present descriptive statistics of critical thinking skills with arguments on self-efficacy, as well as testing the inter-subject effects of critical thinking skills with arguments on self-efficacy. The research results indicate that there is a significant difference between critical thinking skills and argumentation in influencing the level of self-efficacy. Therefore, it can be concluded that the null hypothesis (Ho) which states that there is no interaction between critical thinking skills and argumentation in influencing self-efficacy, is rejected. The research conclusion confirms that there is a significant interaction between critical thinking skills and argumentation in influencing self-efficacy. This interaction follows an ordinal relationship pattern which is depicted almost at the intersection of the lines between the high and low groups, indicating the influence of critical thinking skills and argumentation on self-efficacy.
Inventarisasi Produk Pangan Fermentasi Lokal Pada Pasar Tradisional di Pontianak Sebagi Sumber Belajar Mikrobiologi
Authors: Alang Hasria , Khairillah Yuyun Nisaul , Febrianty Ravi Aulia , Novita Ninda , Ningsih Dwi Febrianty , Pratama Sultan Adi
Published: August 2024

West Kalimantan, renowned for its abundant biological natural resources, often utilizes them in local food production through fermentation, representing indigenous knowledge passed down through generations. The involvement of microbes in changing a substrate to produce certain products is related to the use of microbes in life, and is one of the themes in the Microbiology course. The aim of this research is to inventory the types of traditional foods typical of West Kalimantan, and their relation to learning Microbiology. Data collection techniques to obtain facts are carried out through observation, interviews and documentation with sources. Data analysis was carried out in a qualitative descriptive manner. The research results showed that the types of traditional food found at the research location were cincalok, wet shrimp paste, salted mustard greens, tempoyak, jasam, and mandai. Based on the research results, it was concluded that there are six traditional food products which constitute local wisdom of ethnic groups in Pontianak. The process of making these food products utilizes bacteria that are naturally present, which means it involves the concept of microbiology, which indicates that it can be used as a learning resource for microbiology courses in the form of modules.
A new and quick testing method for evaluating commercial OCC recycled pulp
Authors: SUN Y.P. , LV X.F. , ZHOU P.Y. , CHENG Z.B.
Published: August 2024

In this paper, a new and quick testing method for evaluating commercial old corrugated cardboard/containers (OCC) pulp was developed and used by a large Chinese boxboard manufacturer for quality control of imported OCC pulp.