bluuebunny/crossref_metadata_2025 huggingface dataset:
Twelve Asteraceae Species as Tyrosinase Inhibitors: Selection and Assumption of Active Compounds
Authors: Veby Tri Yani  , Irma Herawati Suparto  , Batubara Irmanida
Published: February 2025

Some Asteraceae plants have phytochemicals that are commonly used to treat some illness. However, research on the use of Asteraceae plants as tyrosinase inhibitor agents is still rare. Therefore, this study aims to select the most active fraction of Asteraceae species as tyrosinase inhibitors and suspect active compounds that play a role in it. About 12 species from Asteraceae are extracted using water. The resulting filtrate is partially fractionated using chloroform to obtain water extracts, water fractions, and chloroform fractions. Each extract and fraction of each plant determined the activity of its tyrosinase inhibitor using a microplate reader (ELISA) with L-DOPA as the substrate. Thitonia diversipholia water fraction provided the best activity of all the samples tested with the smallest IC50. The active compounds contained are analyzed using LC-MS / MS.  Compounds that act as tyrosinase inhibitors are alkaloid group that dominate the plant, namely trigonelline.
Editorial
Authors: Nurcholis Waras
Published: February 2025

Puji dan syukur kami panjatkan kepada Tuhan Yang Maha Esa atas rahmat dan hidayahNya, Jurnal Jamu Indonesia Volume 6 No 2 tahun 2021 dapat diterbitkan. Jurnal Jamu Indonesia merupakan media untuk diseminasi hasil penelitian yang berkaitan dengan jamu di Indonesia. Jamu telah dikenal lama penduduk Indonesia sebagai salah satu pengobatan. Berbagai tanaman di Indonesia sangat berpotensi sebagai jamu. Penelitian tanaman obat dari bagian daun, batang, dan rimpang tanaman telah banyak dilakukan dan terus berkembang.Jurnal Jamu Indonesia pada Volume 7 No 1 Tahun 2022 terdiri atas 5 naskah. Naskah diterbitkan memiliki tema beragam, meliputi: uji aktivitas antioksidan dan anti-penuaan dari ekstrak buah dan daun tanaman Zodia (Evodia suaveolens), formulasi granul efervesen dari ekstrak daun torbangun dengan daging buah asam jawa, analisis penambatan molekuler senyawa isoflavonoid dari tanaman dadap ayam sebagai agen trombolitik pada penyakit infark miokard, seleksi dan dugaan senyawa aktif dari beberapa spesies Asteraceae sebagai inhibitor tirosinase, dan ramuan herbal indonesia sebagai peningkat daya tahan tubuh (suatu review). Redaksi mengucapkan terima kasih kepada seluruh penulis atas partisipasinya dalam berbagi hasil penelitiannya melalui publikasi di Jurnal Jamu Indonesia. Redaksi juga mengucapkan terima kasih kepada seluruh reviewer atas partisipasinya dalam meningkatkan kualitas tulisan naskah jurnal di edisi ini. Semua hasil karya tersebut akan diarsipkan sebagai dokumentasi berharga demi terjaganya informasi yang dapat menjadi sumber pengembangan ilmu pengetahuan di masa depan. Kontribusi publikasi peneliti-peneliti dan pejuang Jamu Indonesia terus kami harapkan untuk dapat disampaikan di dalam Jurnal Jamu Indonesia ini. Peningkatan kontribusi jumlah dan kualitas tulisan yang telah dan akan dimasukkan akan dapat membantu pengembangan jurnal ini, dan pada saatnya diharapkan juga dapat menjadikan Jurnal Jamu Indonesia menjadi referensi baik secara nasional, maupun internasional.Mei 2022Waras NurcholisWakil Ketua Dewan Redaksi
The Impact of North Sumatra's Trade Balance on Economic Growth in North Sumatra from an Islamic Economic Perspective
Authors: Aulia Dinda Rizqa , Tambunan Khairina , Daulay Aqwa Naser
Published: February 2025

This study aims to examine and analyze the long-term and short-term impact of the trade balance on economic growth in North Sumatra. A quantitative approach using the Vector Error Correction Model (VECM) was employed to test the existence of both long-term and short-term relationships between export-import data and economic growth in North Sumatra. The study population includes all export-import and economic growth data published by the North Sumatra Central Bureau of Statistics (BPS), while the sample consists of quarterly data from 2012 to 2023, totaling 48 samples. The VECM analysis technique was implemented using EViews 10 software to estimate the model. The results show that in the long term, exports have a positive but insignificant effect on economic growth, while imports have no effect. In the short term, exports significantly influence economic growth, while imports do not. From an Islamic economic perspective, these findings suggest that trade balance policies have not yet achieved optimal results. Islamic economics emphasizes the importance of balance in trade for achieving broader societal well-being (maslahah). Therefore, the government should formulate more comprehensive policies that not only focus on increasing exports but also on product diversification, improving productivity, and enhancing human resource development to create a more sustainable and just economic environment
Analyzing the Islamic Securities Crowdfunding System through the Lens of Maqashid Sharia
Authors: Herawati Mesi
Published: February 2025

This study aims to examine the aspects of maqashid sharia in the context of the Islamic securities crowdfunding system. Employing qualitative research methods through library studies, the findings reveal that among the six management aspects in Islamic securities crowdfunding, five elements of maqashid sharia are addressed: protection of religion (hifz ad-din), protection of life (hifz an-nafs), protection of intellect (hifz al-aql), protection of lineage (hifz an-nasl), and protection of property (hifz al-mal). Nonetheless, the aspect of risk management necessitates further enhancement, as effective risk management is essential for safeguarding the interests of both investors and MSMEs regarding asset protection (hifz al-mal). By prioritizing the risk management dimension, the framework can not only uphold the maqashid sharia related to asset protection but also contribute to the overall sustainability of the Islamic securities crowdfunding financial system
Analysis of Online Gold Investment Interest on E-Commerce: A Fiqh Muamalah Perspective: A Case Study of Housewives in Medan
Authors: Lubis Muhammad Rizky , Anggraini Tuti , Jannah Nurul
Published: February 2025

Online gold investment through e-commerce platforms is gaining popularity, particularly among housewives. This study analyzes their interest in online gold investment through the lens of Fiqh Muamalah, focusing on housewives in Medan City. Using qualitative methods, including interviews and document analysis, the research identifies economic, social, and religious factors that influence investment interest. Economic factors include price stability, ease of access, and product variety, while social factors encompass lifestyle trends, education, and trust in e-commerce platforms. From a Fiqh Muamalah perspective, online gold investment is permissible, provided it adheres to Islamic principles, such as clear contracts, freedom of agreement, asset existence, accurate measurements, and the absence of riba (usury). The study concludes that housewives are motivated to invest in gold for saving, inflation protection, and portfolio diversification, despite awareness of price fluctuations. Social influences, government policies, and stable economic conditions further drive interest. A strong understanding of Shariah principles and the selection of secure platforms are essential for ensuring safe and compliant investments
Penerapan Pendekatan TaRL dengan Model PBL Untuk Meningkatkan Hasil Belajar Peserta Didik Pada Mata Pelajaran Pendidikan Pancasila Kelas VIII.B SMPN 11 Mataram
Authors: Aulia Dina , Zubair Muh. , Astuti Yusriwanti Terta
Published: February 2025

Kebutuhan dan karakteristik peserta didik yang beragam memerlukan treatment yang tepat dalam pembelajaran untuk meningkatkan potensi yang ada termasuk pada hasil belajar. Peserta didik yang beragam di dalam kelas tentunya memiliki tingkatan kemampuan yang berbeda-beda. Oleh karena itu, diperlukan pendekatan dan model pembelajaran yang tepat untuk peningkatan kemampuan berfikir guna pemerataan kesenjangan pengetahuan. Kreatifitas guru dalam melaksanakan pembelajaran sesuai dengan kebutuhan peserta didik sangat. Penelitian ini bertujuan untuk meningkatkan hasil belajar peserta didik dengan menggunakan pendekatan TaRL yang disandingkan dengan model PBL pada mata Pelajaran Pendidikan Pancasila di SMPN 11 Mataram. Subjek penelitian ini ditujukan pada kelas VIII.B yang berjumlah 29 peserta didik. Penelitian ini merupakan penelitian tindakan kelas dengan instrument observasi dan tes. Selain itu, peneliti menganalisis informasi dengan analisis data kualitatif dan kuantitatif. Berdasarkan evaluasi, ditemukan hasil belajar antara siklus 1 dan siklus 2 mengalami peningkatan. Pada siklus 1, presentase ketuntasan peserta didik mencapai 55% yakni terdapat 16 dari 29 peserta didik mencapai nilai tuntas. Selanjutnya terjadi peningkatan presentase ketuntasan pada siklus 2 yang mencapai 79% atau terdapat 23 dari 29 peserta didik yang mencapai ketuntasan. Peningkatan hasil belajar ini membuktikan bahwa pembelajaran dengan menerapkan pendekatan Teaching at The Right Level (TaRL) yang disandingkan dengan model Problem Based Learning (PBL) dapat meningkatkan hasil belajar peserta didik pada mata pelajaran Pendidikan Pancasila.
Peningkatan Hasil Belajar Peserta Didik Melalui Aplikasi Quizizz Pada Mata Pelajaran IPAS Materi Bunyi dan Fungsi Bagian Telinga di Kelas 5 SDN 44 Cakranegara
Authors: Hidayat Ahmad Taufiq , Hasanah Nur , Harahap Efendi , Pratiwi Suharti Endang
Published: February 2025

Teknologi informasi memberikan dampak yang sangat penting terhadap dunia Pendidikan terlebih pada proses belajar-mengajar. Kehadiran internet, komputer, smartphone, dan perangkat teknologi informasi lainnya kini semakin umum digunakan di berbagai lembaga pendidikan sebagai sarana pendukung dalam kegiatan pembelajaran. Tujuan dari penelitiann ini yaitu untuk meningkatkan hasil belajar peserta didik melalui aplikasi Quizizz pada mata Pelajaran IPAS materi bunyi dan fungsi bagian telinga di kelas 5 SDN 44 Cakranegara. Metode penelitian yang digunakan yaitu Teknik pre-test dan post-test dengan memanfaatkan aplikasi Quizizz. Hasil belajar peserta didik meningkat sejak aplikasi Quizizz digunakan sebagai media test hingga mencapai ketuntasan 78% dari 23 peserta didik. Selain itu, peserta didik juga mendapatkan nilai rata-rata sebanyak 80 skor. Dengan demikian Upaya yang dilakukan dalam meningkatkan hasil belajar peserta didik melalui aplikasi Quizizz pada mata Pelajaran IPAS materi bunyi dan fungsi bagian telinga di kelas5 SDN 44 Cakranegara berhasil dilakukan.
The Development of a Qur'an-Based Learning Model in Astrophysics Lectures to Internalize Religious Character Values (A Hypothetical Model for Astrophysics Lectures)
Authors: Zainuddin Zainuddin , Syihabuddin Syihabuddin , Putra Aminuddin Prahatama , Nahadi Nahadi
Published: February 2025

This research proposes a Prophetic Learning Model that integrates the religious values of the Qur'an in astrophysics learning to deepen students' scientific understanding and form religious character. The main objective of this research is to develop a model that connects scientific knowledge with spirituality and internalizes religious character values such as faith, piety, patience, gratitude, and cooperation. The method used is a qualitative literature review with an analysis of learning theory, Islamic education concepts, and relevant Qur'anic verses. The results of the study found that the Prophetic Learning Model with stages: Inviting to purify the soul by praying; Reciting verses in the form of kauliah verses with dhikr; Teaching the book in the form of kauniah verses by thinking; Teaching wisdom by thinking and dhikr; and Reflecting on learning by assessing yourself. This model improves students' scientific understanding and strengthens their religious character and social skills. Challenges in its implementation include the difficulty in connecting Qur'anic verses with scientific concepts and the readiness of lecturers and students to adopt this new approach. This model has great potential to develop a more integrative learning experience. This study recommends further trials to evaluate the effectiveness and practicality of the model in the context of higher education, particularly in physics education study programs.
Analysis pH (Potential of Hidrogen) Saliva Child Stunting with Not Stunting in Hulu Sungai North District, South Kalimantan Province
Authors: Amperawati Metty , Utami Naning Kisworo , Nurwati Bunga , Ulfah Rasuna , Isnawati  , Habibah Siti Sab'atul , Danan  , Hammad
Published: February 2025

Dental caries remains a major public health concern, particularly among children, with various factors influencing its development, including nutritional statusThis study examines the relationship between stunting and saliva pH as a risk factor for dental caries in children. Conducted in Hulu Sungai Utara District, South Kalimantan Province, it involved 121 elementary school students through total sampling. Data collection included height-for-age measurements to classify stunting and saliva pH analysis using a digital pH meter. Statistical analysis via the Mann-Whitney U test revealed that stunted children had significantly lower saliva pH (mean: 5.794) compared to non-stunted children (mean: 6.927), with a p-value of 0.000 (p<0.05). These findings suggest that stunting may impair salivary gland function, leading to decreased saliva pH and increased susceptibility to dental caries. This study underscores the need for targeted interventions to improve dental health and nutrition in stunted populations.
Perlindungan Hukum Bagi Konsumen Dalam Perjanjian Kredit Perbankan (Perspektif Undang-Undang Perlindungan Konsumen)
Authors: Mahardhika Prananda M. Naufal , Asikin Zainal
Published: February 2025

Penelitian ini bertujuan untuk mengkaji tentang pengawasan oleh OJK dan Bank Indonesia terhadap perjanjian kredit perbankan yang mengandung klausula baku, kedua mengkaji perlindungan hukum bagi nasabah terhadap pencantuman klausula baku dalam perjanjian kredit. Jenis penelitian yang digunakan adalah penelitian hukum normative dengan menggunakan metode pendekatan peraturan perundang-undangan dan pendekatan konseptual. Berdasarkan hasil penelitian, pada dasarnya setelah OJK mereduksi kewenangan Bank Indonesia sebagai lembaga yang mengatur, memberikan izin, melakukan pengawasan terhadap Bank dan menentukan kesehatan pada Bank. Dengan peran tersebut berdasarkan Undang-Undang Nomor 21 Tahun 2011 tentang Otoritas Jasa Keuangan pada prinsipnya OJK dapat berperan mengawasi Bank dalam perjanjian kredit khususnya terkait pencantuman klausula baku yang berpotensi merugikan konsumen, sementara Bank Indonesia tidak lagi memiliki kewenangan secara langsung dalam pengawasan terhadap perjanjian kredit, kecuali yang berkaitan dengan kebijakan moneter, peredaran uang dan stabilitas keuangan. Secara implisit OJK dan Bank Indonesia pada dasarnya memiliki peran untuk melindungi nasabah dalam perjanjian kredit sesuai peran dan kewenangannya.
O PAPEL DO GESTOR ESCOLAR NA IMPLEMENTAÇÃO DA BNCC: Desafios e Conquistas nas Escolas Estaduais da CREI Itacoatiara (2022-2023)
Authors: Ribeiro Maria Luiza da Silva , Nascimento Lilia Rodrigues , Vieira Ana Maria
Published: February 2025

Este estudo tem como objetivo, compreender como os gestores escolares lidam com a implementação da Base Nacional Comum Curricular (BNCC), nas escolas estaduais da região de Itacoatiara, entre 2022 e 2023. A pesquisa buscou identificar os principais desafios enfrentados por esses gestores, bem como as conquistas alcançadas ao longo do processo de adaptação ao novo currículo proposto pela BNCC. Ela estabelece um conjunto de aprendizagens essenciais, para todos os alunos da educação básica, exige um esforço significativo dos gestores, que precisam administrar mudanças pedagógicas, estruturais e administrativas, além de enfrentarem limitações de recursos e resistência de parte da comunidade escolar. Durante a pesquisa, o método utilizado foi de revisão bibliográfica, sendo possível identificar, que os gestores enfrentam desafios relacionados à capacitação de professores, à adaptação de materiais pedagógicos e, o acompanhamento contínuo do desenvolvimento dos alunos. A falta de infraestrutura nas escolas e, as desigualdades, entre elas também se destacaram como obstáculos à plena implementação da BNCC. Através dessa pesquisa documental, denota evidências sobre algumas conquistas importantes, como a melhoria na qualidade do ensino e, o maior alinhamento das práticas pedagógicas, com as diretrizes da BNCC. Além disso, a maior conscientização dos gestores, sobre a importância de um currículo, que atenda às diferentes realidades dos alunos, para que, seja um avanço positivo. Dessa forma, o apoio à formação contínua para os professores, é um dos aspectos mais destacados como de suma importância, para o sucesso da implementação da BNCC, pois contribui para a adaptação dos profissionais à nova base curricular. Sendo assim, o estudo visa oferecer uma visão detalhada das condições reais, enfrentadas pelos gestores durante o processo, trazendo a análise de vários autores, onde proporcionam informações valiosas para o desenvolvimento de políticas educacionais e, para a capacitação de futuros gestores. Além disso, a conclusão, que aponta estratégia para os desafios existentes, promovendo a melhoria do sistema educacional e garantindo o cumprimento dos direitos de aprendizagem, para todos os alunos.
Palavras chaves: Implementação da BNCC. Currículo adaptativo. Gestão educacional.
SAÚDE COLETIVA E POLÍTICAS PÚBLICAS: IMPACTOS DAS ESTRATÉGIAS DE PROMOÇÃO E PREVENÇÃO
Authors: SILVA JOÃO PEDRO FEITOSA , ARARUNA JOSÉ FELLIPE LIMA , SILVA GABRIELE FERNANDES DA , FERNANDES ELIZABETH BEZERRA , SÁ MATEUS SAULO DANTAS CORREIA E , SILVA MAYRA SOCORRO DE OLIVEIRA , SILVA DRIELLI HOLANDA DA , SANTOS MARIA EDNEIDE BARBOSA DOS , VIEIRA LAYLA MUNIZ LIMA , SILVA CARLA VANESSA DA
Published: February 2025

A promoção da saúde e a prevenção de agravos são estratégias essenciais para a melhoria dos indicadores
epidemiológicos e a sustentabilidade dos sistemas de saúde. O avanço da transição epidemiológica tem
evidenciado o crescimento da prevalência de doenças crônicas não transmissíveis (DCNT), como
hipertensão, diabetes e obesidade, ao mesmo tempo em que persistem desafios relacionados a doenças
infecciosas e desigualdades socioeconômicas no acesso à saúde. Nesse contexto, a implementação de
políticas públicas baseadas em evidências científicas e em abordagens intersetoriais é fundamental para
garantir um modelo de atenção equitativo e eficaz. Este estudo, por meio de uma revisão narrativa da
literatura, analisou os impactos das estratégias de promoção e prevenção na saúde coletiva, destacando seus
benefícios e desafios. Os resultados indicam que a Atenção Primária à Saúde (APS) desempenha um papel
central na implementação dessas ações, por meio da ampliação da cobertura vacinal, do rastreamento
precoce de doenças e da promoção de hábitos saudáveis. No entanto, desafios persistem, como a
fragmentação dos serviços, a insuficiência de recursos e a baixa adesão da população a medidas preventivas,
especialmente em comunidades vulneráveis. A incorporação de tecnologias digitais, como telemedicina e
aplicativos de monitoramento, surge como uma alternativa inovadora para ampliar o alcance das ações
preventivas e otimizar a gestão dos serviços de saúde. Conclui-se que o fortalecimento da governança em
saúde, o aprimoramento das políticas públicas e a mobilização social são essenciais para garantir a
efetividade das estratégias preventivas, promovendo um sistema de saúde mais eficiente, acessível e
sustentável.
ATUAÇÃO MULTIPROFISSIONAL NA ONCOLOGIA: INTEGRAÇÃO DE SABERES PARA A EFICÁCIA CLÍNICA E QUALIDADE DO CUIDADO
Authors: ROCHA JOÃO PEDRO FEITOSA , OLIVEIRA JOÃO HENRIQUE BATISTA DE , SILVA FRANCISCA ANDREZA PASSOS , ARARUNA JOSÉ FELLIPE LIMA , ROCHA NÉLIO FERREIRA DA , SHIMOKAWA STEPHANY SAKURA ROCHA , SILVA NAYANE PEREIRA , CORRÊA GLÓRIA MARIA LISBOA , SÁ MATEUS SAULO DANTAS CORREIA E , CARVALHO JOÃO VICTOR DOS SANTOS DOS SANTOS
Published: February 2025

A atuação multiprofissional no cuidado oncológico representa um modelo essencial para atender às
demandas complexas impostas pela doença, promovendo um cuidado centrado no paciente e baseado em
evidências. Este estudo, fundamentado em uma revisão narrativa de literatura, analisou a integração de
saberes de diversas áreas da saúde no manejo oncológico, os impactos dessa abordagem nos desfechos
clínicos e as barreiras que dificultam sua implementação. Os resultados evidenciaram que equipes
multiprofissionais bem organizadas contribuem para a melhoria na adesão terapêutica, redução de
complicações e promoção de qualidade de vida, especialmente em contextos que demandam intervenções
integradas, como o controle de efeitos adversos e os cuidados paliativos. Entretanto, obstáculos como a
fragmentação do cuidado, falta de protocolos padronizados e limitações no acesso a recursos tecnológicos
dificultam a efetividade dessas práticas. Estratégias como capacitação continuada das equipes,
desenvolvimento de políticas públicas inclusivas e implementação de tecnologias de gestão são
indispensáveis para consolidar o modelo multiprofissional em oncologia. Conclui-se que a integração de
diferentes especialidades potencializa os resultados clínicos, reforçando a relevância de um cuidado
humanizado e eficaz como padrão na assistência oncológica.
IMPACTOS DA SAÚDE MENTAL NOS PROFISSIONAIS DE SAÚDE: DESAFIOS, ESTRATÉGIAS DE ENFRENTAMENTO E PERSPECTIVAS PARA O FUTURO
Authors: ROCHA JOÃO PEDRO FEITOSA , SILVA FRANCISCA ANDREZA PASSOS , SÁ MATEUS SAULO DANTAS CORREIA E , SILVA MAYRA SOCORRO DE OLIVEIRA , OLIVEIRA CADYSON RAVEL DE SOUSA , ROCHA NÉLIO FERREIRA DA , SOUSA SAMANDA LIMA DE , CORRÊA GLÓRIA MARIA LISBOA , SIQUEIRA JAQUELINE VIEIRA , SHIMOKAWA STEPHANY SAKURA ROCHA
Published: February 2025

Este estudo teve como objetivo analisar o impacto da pandemia de COVID-19 na saúde mental dos
profissionais de saúde, identificando os principais transtornos mentais prevalentes, fatores de risco e
estratégias de proteção. Utilizou-se uma revisão narrativa da literatura, com busca em bases de dados
científicas, incluindo PubMed, SciELO e PsycINFO, abrangendo artigos publicados exclusivamente em
2020. Os critérios de inclusão consideraram estudos revisados por pares em português, inglês ou espanhol,
com foco na saúde mental de profissionais de saúde. Os resultados revelaram alta prevalência de ansiedade
(23% a 40%), depressão (15% a 35%) e burnout (30% a 70%), especialmente entre trabalhadores da linha
de frente. Fatores de risco incluíram sobrecarga de trabalho, escassez de Equipamentos de Proteção
Individual (EPIs), isolamento social e exposição ao sofrimento humano. Em contrapartida, apoio social,
intervenções institucionais emergenciais e programas de autocuidado demonstraram eficácia parcial na
mitigação dos impactos. Considerações finais apontam que, embora algumas estratégias tenham
apresentado resultados promissores, as ações implementadas foram temporárias e restritas, evidenciando a
necessidade de políticas permanentes que priorizem o bem-estar psicológico dos profissionais de saúde.
Futuras pesquisas devem explorar os efeitos de longo prazo da pandemia, avaliar intervenções estruturadas
e investigar particularidades de diferentes contextos e populações para subsidiar políticas públicas e
estratégias institucionais sustentáveis.
Effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group
Authors: Adeniyi Segun Idowu
Published: February 2025

The main objective of the study is to evaluate the effect of firm size and firm profitability on earning management among listed firms on Nigeria Exchange Group. This study specifically seeks to ascertain the effect of firm size and firm profitability on both accrual-based earnings management and real earnings management activities. The study focused on non-financial listed firms on Nigeria Exchange Group for the period of 2013 to 2023. The study adopted ex post facto research design and purposive sampling was used to select sample population. Secondary source of data was extracted from financial reports and accounts of sample firms from either companies’ corporate web site or Nigeria Exchange Group Factbooks. This study found that firm size and firm profitability affects both discretionary accruals management and real earnings management. the study recommends among others that since profitable firms tend to engage in both discretionary accruals management and real earnings management. Though profitability showed management’s ability to generate profit, financial regulators should encourage them to improve their financial reporting quality and reduce earning management practice.
E-Invoicing System In The Accounting Professionals' View - An Empirical Research
Authors: Socoliuc Marian
Published: February 2025

The digital transformation of the relationship between the private sector and the tax administration, through the implementation of the electronic invoicing system (RO e-Factura) represents a huge leap in the reform of public administration in Romania, with the potential to improve efficiency, reduce costs and simplify invoicing processes. In this context, the purpose of this study is to survey respondents' opinion on the implementation and application of RO e-Factura on operational efficiency, costs, tax compliance and environmental sustainability, highlighting the benefits for both companies and the business environment, ahead of the mandatory implementation, as of July 1, 2024. Thus, through the questionnaire, we aimed to obtain information on the level of familiarization with the e-invoicing concept, perceived benefits, obstacles encountered in the implementation of this system, as well as the level of readiness and interest in adopting e-invoices. The results obtained can provide useful guidance and information for the state and regulatory bodies that can use them in order to optimize the use of e-invoices in the public and private sector in Romania.
Demônio, o Adversário do Ser Supremo nas Culturas dos Povos Primitivos
Authors: Saake Guilherme
Published: February 2025

A história das religiões ficará devedora eterna ao Pe. Guilherme Schmidt, S. V. D., que em pesquisas constantes e incansáveis durante decénios acumulou imenso material comprobativo da crença de povos primitivos na existência dum Ser Supremo, criador de tôdas as coisas, que não tem igual e que pleno iure pode ser denominado Deus no sentido do monoteísmo. Sem negarmos que o sistema dos círculos culturais do Pe. Schmidt necessite dum reexame ou quiçá também duma remodelação, aceitamos contudo como fato certo sua tese negando que o monoteísmo é um fenômeno religioso muito recente que aparecia na história do gênero humano apenas após longa evolução, mas, ao contrário, afirmando que já em culturas muito antigas há vestígios claros e inumeráveis da crença dum Ser Supremo e Único. Em certos grupos de povos primitivos notamos a presença dum antagonista do Ser Supremo, dum ser mau no sentido mais profundo do têrmo, que é considerado autor dos males tanto morais como físicos do mundo. Os resultados das pesquisas do Pe. Schmidt sobre este antagonista do Ser Supremo constituem o tema da nossa tese, que seja uma homenagem ao grande etnólogo e historiador das religiões.
Cutaneous expansion of the scalp in the treatment of burns: Techniques and result (Experience of the plastic and reconstructive surgery department of the mohamed VI University Hospital in Tangiers)
Authors: Imane El Aissaoui  , Houda Iraqui Houssaini  , Jihane Sekkouri  , Otmane Taybi  , Adil Dehhaze
Published: February 2025

The after-effects of scalp burns are sometimes difficult to treat, and call for a variety of plastic surgery techniques, including scalp expansion.

Scalp expansion enables us to restore optimal skin quality and surface area to the patient in cases where there is a loss of substance to be covered. It represents a major advance in the treatment of burns of the scalp.

This work is a retrospective study of three cases who underwent skin expansion following sequelae of scalp burns in the Department of Plastic and Burn Surgery at CHU Mohamed VI in Tangier from November 2023 to November 2024.

The aim of our work is to report on our department's experience with this reconstruction method, specifying the surgical procedure, and to study the results of this technique in the management of scalp burns.
Transition of Acehnese Legal Culture Towards the Implementation of Qonun on Sharia Finance with Islamic Law Analysis
Authors: Khairul Azhar Khairul
Published: February 2025

This study aims to analyze the transition of the legal culture of the Acehnese people towards the implementation of Qanun Number 11 of 2018 concerning Islamic Financial Institutions (LKS). The implementation of this qanun is an important step in realizing a sharia-based financial system in Aceh, which has a Muslim majority population. The research method used is an inductive approach in qualitative research with the type of empirical legal research or socio-legal research, which aims to understand how the law operates in society. The three main approaches in this study are analysis of community responses, inhibiting and supporting factors, and the influence of changes in legal culture on the implementation of this qanun. The results of the study show that the implementation of the LKS Qanun received a positive response from the Acehnese people, with significant changes in legal culture, where people began to shift from conventional bank transactions to Islamic financial institutions. Support for this qanun cannot be separated from political factors, the culture of a Muslim majority society, and clear legal substance. However, there are several challenges, such as rejection from some people who feel disadvantaged, as well as limited facilities and infrastructure that are not yet fully ready. However, the changes in legal culture that have occurred have contributed to positive economic growth and the welfare of the Acehnese people. The implementation of this qanun has succeeded in becoming part of the Indonesian economic legal system and has the potential to be adapted by other regions with similar cultures. Thus, it can be concluded that the implementation of the LKS Qanun has succeeded in providing a positive impact on changing the legal culture in Aceh.
Absorption of Islamic Law in National Law: Analysis of Law No. 1 of 1974 and KHI on Marriage
Authors: Habibi Siregar Awaluddin , Yamamah Ansari , Harahap Arifuddin Muda
Published: February 2025

The absorption of Islamic law into national law in Indonesia is the result of a compromise between sharia principles and the prevailing positive legal system. One form of this is Law No. 1 of 1974 concerning Marriage and the Compilation of Islamic Law (KHI), which regulates the legal aspects of marriage for Muslims. However, the implementation of these two regulations in various regions show variations, especially in determining the rights and obligations of husband and wife, including in terms of joint property. Cultural diversity and different legal interpretations often affect the application of this law, so an in-depth analysis is needed regarding the extent to which Islamic law has been absorbed into national law. This study aims to examine the implementation of Law No. 1 of 1974 and KHI in the context of Islamic marriage law, with a focus on the dynamics of the application of joint property. This study uses a qualitative method with a statute approach, a case approach, a comparative approach, and a conceptual approach. The results of the study show that although Islamic law has been accommodated in the national legal system, its application still faces challenges, especially related to differences in interpretation by judges and the community in judicial practice. In addition, social and cultural factors also influence the implementation of provisions regarding joint property in marriage. In conclusion, although Law No. 1 of 1974 and the KHI have adopted the principles of Islamic law, harmonization and uniformity of application are still challenges that need further attention to create better legal certainty.
The Use of Filters in the Sump for Monitoring the Health of Laboratory Zebrafish (Danio rerio)
Authors: Leitgeb Frank , Smoak Cassandra , Horvath Aidan , Bolton Iris , Suter Daniel M. , Darbyshire Amanda
Published: February 2025

Early detection of pathogens is imperative for the health of laboratory zebrafish and to ensure reproducible scientific results. While most pathogens are present as subclinical or chronic infections, their presence can be a confounding factor in data collection, and some infections can affect zebrafish health and reproduction. Current methods to test for pathogens sample myriad sources, including sump swabs, detritus, water collection or filtration, and whole-fish PCR or histopathology. Sentinel mice have been used in the past for mouse health monitoring, but there has been a recent shift to replace sentinel animals with filters in rack exhausts. We wanted to determine whether such methods could be translated from mouse racks to zebrafish systems. First, we tested whether nitrocellulose filters would affect the health and behavior of adult and larval zebrafish and found no adversary effects. Next, we placed filters in the sumps of zebrafish racks to be collected and tested for pathogens at monthly intervals using PCR, and results were compared with those detected on filters in which water was actively vacuum pumped through or swabs of sump biofilm. Results suggest that the efficacy of filters may wane with prolonged use, with sensitivity being greatest at 60 d and then decreasing at 90 d. Results also showed the limitations of current testing methods for zebrafish health monitoring, with efficacy of detecting pathogens varying widely based on the method of collection. Our recommendation is to test the filters after 6 wk of exposure, and supplement with whole-fish testing of clinically ill fish.
SYNERGY OF ENVIRONMENTAL ACCOUNTING AND TAXATION IN THE CONTEXT OF ACHIEVING SUSTAINABLE DEVELOPMENT GOALS
Authors: Pererva Petro , Leha Olha , Bezkrovnyi Oleksandr
Published: February 2025

The article highlights the theoretical and practical aspects of integration of environmental accounting and environmental taxation as important tools for managing environmental activities of enterprises. In today's environment, when sustainable development issues are gaining global importance, special attention is paid to the role of these mechanisms in achieving environmental responsibility, economic stability and social well-being.
Environmental accounting is considered as a system that allows enterprises to identify and account for the costs of environmental measures, record the consumption of natural resources, analyze greenhouse gas emissions and the impact of production activities on the environment. The collected data provides a basis for assessing the effectiveness of environmental investments and planning strategies to reduce the negative impact.
Environmental taxation is presented as a mechanism to stimulate environmentally responsible behavior of enterprises through the introduction of taxes on pollution, resource-intensive production and other environmentally unfavorable activities. The financial revenues from such taxes are used to support environmental programs, the introduction of green technologies, the restoration of natural resources and adaptation to climate change.
The study analyzes the interaction between environmental accounting and taxation, which is based on the principles of transparency, responsibility and strategic management. The key roles of the participants in this process are highlighted - from enterprises that implement environmental management to public authorities that formulate tax policy and control its implementation. Such interaction creates the preconditions for monitoring, reporting and assessing environmental risks, and also contributes to the development of measures to reduce environmental impact.
The article emphasizes that the synergy of environmental accounting and taxation allows enterprises not only to comply with environmental legislation, but also to actively contribute to the achievement of global sustainable development goals. In particular, it is about the rational use of natural resources (SDG 12), reduction of greenhouse gas emissions (SDG 13), protection of aquatic (SDG 6) and terrestrial (SDG 15) ecosystems.
MANAGEMENT OF THE STRATEGIC POTENTIAL OF AN ENTERPRISE IN THE CONDITIONS OF DIGITAL TRANSFORMATION
Authors: Buhrimenko Roman , Smirnova Polina , Smokova Liudmyla
Published: February 2025

The purpose of the article is to analyze and substantiate approaches to managing the strategic potential of an enterprise in the context of the digital transformation of the economy. The relevance of the topic is due to dynamic changes in the external environment, increased global competition and the need for enterprises to adapt to the digital economy. Strategic potential management in this context is an important tool for ensuring sustainable development, optimizing resources and increasing the competitiveness of the enterprise. The methodological basis of the study is a systematic approach and methods of comparative analysis. The article uses empirical data and results of previous studies to assess the impact of digital technologies on key components of strategic potential: scientific and technical, financial and economic and organizational. It is determined that digital technologies, in particular Big Data, artificial intelligence, the Internet and blockchain, are the basis for transforming business processes and creating new business models. The need to integrate digital tools into the strategic management of the enterprise, which contributes to increasing the efficiency of resource use, is substantiated. Approaches to adapting traditional business models to the conditions of digitalization are proposed, including the transition to flexible organizational structures, the development of digital competencies of personnel and the creation of digital ecosystems. The main challenges of digital transformation, such as cyber threats, limited resources and insufficient level of digital literacy, are identified, and recommendations for overcoming them are developed. The practical value of the article lies in the fact that the developed approaches can be used by enterprises to improve strategic potential management, which will allow them to effectively adapt to changes in the external environment, introduce innovations and ensure sustainable development. The results of the study can also be applied to the formation of national policies on the digitalization of the economy and the development of infrastructure to support domestic business.
COST MANAGEMENT OF INDUSTRIAL ENTERPRISES IN THE CONDITIONS OF POST-WAR RECONSTRUCTION
Authors: Bondar Dmytro , Radko Viktoriia , Matsiura Svitlana
Published: February 2025

In the conditions of the post-war reconstruction of the economy of Ukraine, cost management of industrial enterprises becomes especially relevant, because the economic crisis caused by military actions significantly affected the stability of business. A sharp increase in prices for energy sources, raw materials and materials significantly increased the cost of production, which in turn negatively affected the financial results of enterprises. A large number of businesses have been destroyed or forced out of business, while others are faced with the urgent need to reduce costs to ensure financial stability and competitiveness. The work highlights the essence of the cost management problem in modern conditions, systematizes its causes and consequences for industrial enterprises of Ukraine. Particular attention is paid to the analysis of modern cost optimization methods, such as the introduction of energy-saving technologies, the use of target costing, kaizen costing, benchmarking and approaches to resource rationalization. The proposed approaches are aimed at reducing the cost of production, increasing the efficiency of production processes, and adapting enterprises to new economic conditions. Particular attention is paid to the specifics of cost management in post-war recovery, which requires the integration of short-term measures with long-term sustainable development strategies. The expediency of implementing a rational cost management system as a tool for restoring the financial stability of enterprises is substantiated. The practical significance of the work consists in the formation of recommendations for Ukrainian industrial enterprises regarding the application of innovative approaches to cost optimization in the conditions of instability caused by the war. The results of the study can be useful for managers of industrial enterprises, analysts, government bodies and other interested parties who seek to ensure financial stability and sustainable business development in the conditions of economic reconstruction.
MODERN CRITERIA FOR IDENTIFYING STAKEHOLDERS AND PRINCIPLES OF INTERACTION WITH THEM FOR OIL AND GAS COMPANIES
Authors: Koptieva Hanna , Kulyk Andrii
Published: February 2025

The number of relationships and communications of a modern oil and gas enterprise determines the number of its stakeholders, so the task of classifying them by criteria and principles for their identification and prioritization becomes especially important, which determined the target orientation of the study. A systematic analysis of stakeholder prioritization and the criteria and principles of interaction with them allows to create sustainable and successful relationships with them that meet the requirements of modern society. Effective stakeholder management serves as a linchpin for navigating complex socio-political, economic and environmental environments. By actively and effectively engaging with stakeholders, oil and gas companies can help improve their image, build mutual understanding, strengthen trust, enhance social responsibility, and co-create value. The purpose of the article is to systematize the existing approaches, to substantiate and develop criteria for identifying stakeholders and principles of interaction with them at oil and gas enterprises with a view to prioritizing them. To achieve the goal, the following scientific methods were used: deduction, which involves the formulation of specific (partial) statements based on a logical analysis of general provisions, systematization (arrangement of a certain set of separate objects and knowledge about them), analysis and synthesis (as interconnected processes imaginary or actual decomposition of the whole into its component parts and unification of separate parts into a whole). The article formulates the peculiarities of development of oil and gas enterprises, which determine the emergence of specific (economic, social, environmental and geopolitical) interests of stakeholders. The main criteria and principles of interaction with stakeholders are systematized and those that can be applied to oil and gas enterprises are highlighted. Based on the identified criteria (power, interests, dependence), a map of key stakeholders (stakeholders) of oil and gas enterprises is developed in terms of their priority. The results obtained are an important basis for further development of the methodology for assessing the level of satisfaction of key stakeholders of oil and gas companies by mapping key stakeholders according to their priority.
SYSTEMATIZATION OF APPROACHES TO FORMING A MECHANISM FOR ENSURING INNOVATIVE DEVELOPMENT OF AN ENTERPRISE BASED ON A COMPETENCY APPROACH
Authors: Tkachenko Andrii
Published: February 2025

Innovations play a crucial role in the economic development of enterprises, contributing to increased productivity, increased competitiveness and ensuring adaptation to changing external conditions. Innovative development will become especially relevant during the period of post-war reconstruction in Ukraine. The study systematizes theoretical approaches to the formation of a mechanism for ensuring the innovative development of an organization. It is proposed to distinguish four components in the mechanism for ensuring innovative development: innovation-investment, management, behavioral and competence. A feature of this approach is that it ensures the integration of innovations into all aspects of the enterprise's activities. Within the framework of the innovation-investment component, an analysis of existing state programs to support innovations in leading countries of the world and in Ukraine was conducted. Indicators of innovation financing and innovation activity in Ukraine were also analyzed. The results of the analysis indicate a significant share of funds for financing scientific research in the total amount of financing. Within the competence component, key competencies for innovative development are proposed: creativity and problem-solving skills, adaptability and resilience to failures, effective communication and collaboration, analytical and critical thinking, technological awareness, leadership and strategic thinking, entrepreneurship. By developing and using these competencies, organizations can create an environment conducive to continuous innovation and maintain a competitive advantage in changing conditions. The integration of personnel competencies into the mechanism for ensuring innovative development allows enterprises to achieve greater flexibility, adaptability and efficiency. The practical significance of the results obtained is that on the basis of the proposed four components of the mechanism for ensuring innovative development, it is possible to assess the effectiveness of its functioning, which will provide the company's management with information about various aspects of its activities. Additionally, on the basis of the proposed key competencies for innovative development, a KPI system can be further created to assess the level of personnel competencies.
THE PLACE OF OMNICHANNEL STRATEGIES IN THE MODERN BUSINESS SPACE: TYPES, ADVANTAGES AND MAIN ELEMENTS
Authors: Tkachuk Hanna , Sotnyk Anhelina , Vyhovskyi Volodymyr
Published: February 2025

The article is devoted to the issues of transformation of marketing strategies in the digital era, in particular, the implementation of an omnichannel approach as a tool for increasing business competitiveness. The main models of sales organization are analyzed: single-channel, multichannel, cross-channel and omnichannel.
The essence of omnichannel strategy, its advantages, features of the integration of online and offline sales channels, and its impact on consumer behavior and business processes are determined, which in turn made it possible to conclude that omnichannel provides the best opportunities for building long-term relationships with customers due to data integration and coherence of business processes.
Special attention is paid to studying the impact of omnichannel on customer experience. The key blocks of interaction with consumers are analyzed: touchpoints, context and quality of service, which form a positive impression of the brand and contribute to sales growth. Special attention is paid to omnichannel as a modern approach to integrating sales channels, which allows creating a continuous customer experience. The authors emphasize that the key difference between the omnichannel approach and the multichannel one is the synchronization of channels, which provides consumers with the convenience of switching between platforms. It is proven that the omnichannel strategy contributes to the adaptation of businesses to digitalization and changes in consumer behavior.
The article substantiates the importance of personalization, convenience of shopping and customer engagement as the main characteristics of the omnichannel strategy. In particular, the integration of technologies such as loyalty programs, push notifications and digital platforms allows you to create personalized offers and increase business efficiency.
Thus, the authors proved that the omnichannel strategy allows companies to meet modern consumer expectations, providing them with a personalized, integrated and convenient experience. This approach stimulates business development in the context of digitalization, strengthens the competitive position of enterprises and contributes to their long-term success.