bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Sistem Informasi Akuntansi, Program Pelatihan, Dukungan Manajemen Puncak Dan Insentif Terhadap Kinerja Karyawan
Authors: Sariningsih Ni Nyoman Ayu , Indraswarawati Sang Ayu Putu Arie
Published: February 2023

A pharmaceutical company is a commercial business company that focuses on researching, developing and distributing drugs, especially in healthcare. The success and survival of a company can be seen from the performance possessed by employees. The Covid-19 pandemic has caused changes in the work system and restrictions on activities in accordance with health protocols. This affects the pace of economic growth in the health sector which is a challenge for pharmaceutical companies to survive during this pandemic. This study aims to examine the effect of accounting information systems, training programs, top management support, and incentives on employee performance in pharmaceutical companies in Denpasar City. This research is in the form of an associative using questionnaires on 79 respondents who are medical representatives, namely salespeople in pharmaceutical companies who specifically market pharmaceutical products to doctors' practices or to hospitals. The method of determining the sample in this study used the Slovin technique and the data analysis technique used was multiple linear regression analysis. The results showed that accounting information systems, training programs, top management support, and incentives have a positive and significant impact on employee performance.
Pengaruh Profitabilitas, Leverage, Likuiditas, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Sektor Pertanian Yang Terdaftar Di Bursa Efek Indonesia Periode 2016-2020
Authors: Aistawani Ni Gusti Ayu Agung , Sudiana I Wayan , Erlina Wati Ni Wayan Alit
Published: February 2023

In this research, the researcher wanted to know how the influence of profitability, leverage, liquidity and firm size on firm value. The quantitative research is the type of this research. This study uses the purposive sampling technique, and the population in this study as many as 24 companies producing 54 observational data on financial statements based on sampling criteria. The secondary data from the Indonesia Stock Exchange that used in this study are financial reports and annual reports. Data analysis used classical assumption test, multiple linear regression test, f-test and t-test. The profitability variable used in this study is Return on Assets (ROA). The leverage variable is proxied by the Debt to Equity Ratio (DER). Liquidity variable is proxied using Current Ratio (CR). Company size variable in this study uses the company's total assets. Firm value variable is proxied using Price Book Value (PBV). The results showed that there was a positive and significant effect of leverage and liquidity variables on firm value, but the firm size and profitability variable showed no significant effect on firm value.
Pengaruh Komitmen Organisasi Pemerintah Desa, Sistem Pengendalian Internal, Dan Partisipasi Masyarakat Terhadap Akuntabilitas
Authors: Ekayanti Ni Gusti Ayu
Published: February 2023

Accountability is something that is very important to be discussed considering the impact is very large for the village community. Many factors can affect accountability. This paper is made to see what factors can cause a decrease or increase in accountability. Implementers of village financial management techniques (PTPKD) in West Denpasar Regency as a whole were used as the research population. Selected 64 people to be used as research samples with regression analysis techniques. From the research conducted, it is revealed that accountability will be greatly influenced by a commitment within the organization, control within the organization, and community participation in various activities in the village.
Pengaruh Kecanggihan Teknologi Informasi, Kemampuan Teknik Pemakai, Dan Dukungan Manajemen Puncak Terhadap Kinerja Sistem Informasi Akuntansi (SIA)
Authors: Wiyoga Made Artha , Putra Cokorda Gde Bayu
Published: February 2023

Thisstudy aims to tell how theinfluence of InformationTechnology Sophistication,User Technical Ability andTop ManagementSupport on Accounting InformationSystem Performance.This research has beenconducted at BPR inDenpasar Region.Where the sample in this studyamounted to 147employees who areinvolved in the useof accounting information systems.The sampling methodused in thisresearch is purposivesampling.Based on theanalysis test results, it isknown that the influenceof InformationTechnology Sophistication, UserTechnical Abilityand TopManagement Supporthas a positiveand significant effect onAccounting InformationSystem Performance
Analisis Praktik Penganggaran Dan Penyaluran Bantuan Dana Desa Untuk Penanganan Pandemi Covid-19 Pada Desa Pejeng Kawan, Kecamatan Tampaksiring, Kabupaten Gianyar
Authors: Meitayani Desak Putu Eva , Karyada Putu Fery , W Rai Dwi Andayani
Published: February 2023

As a result of the Covid-19 pandemic, various government measures have been issued to deal with the virus's transmission and treatment. Changes to the village fund budget for activities to combat the Covid-19 pandemic and for social safety nets in villages, in the form of Direct Cash Assistance, are among the proposals announced by the government (BLT). The main purpose of this study is to analyze village fund management during the Covid-19 pandemic and to find ways to provide village fund assistance. The method used in this research is a qualitative research method with a descriptive approach. Several data collection approaches, including as interviews, observation, documentation and triangulation of data sources, are used by the writers to gather accurate and accountable data. The village of Pejeng Kawan in Gianyar Regency's Tampaksiring District was the focus of this investigation. When it came to budgeting and village fund support, the Pejeng Kawan Village Government performed a good job, but there were issues when it came to revising the budget because it didn't include funding for disaster management and Urge the Village so that they are a little confused. Then in the supervision section carried out by the BPD, the BPD has not been carried out optimally, the BPD does not understand the function because as a supervisory body for the Pejeng Kawan Village Government
Penerapan Tax Review Atas Pajak Penghasilan PT. First Health Enterprises Pada Tahun 2019
Authors: Widyawati Kadek , Sudiana I Wayan
Published: February 2023

Tax review is an act of reviewing all company transactions to find out that taxobligations are in accordance with applicable regulations. This research was conducted by corporate taxpayers, namely PT. First Health Enterprises, which is engaged in healthservices provided by paramedics, which was established in 2016 with a turnover orgross income of under 4.8 billion per year. The purposeof this study is to carry out a strategy in tax planning in order to minimize the tax burden and minimize audits byassessing the activities of taxpayers' overall obligations in accordance with applicabletax rules. This study uses a comparative descriptive analysis technique. Calculationof Tax review at PT. First Health Enterprises uses comparisons between financialstatements, tax returns that have been reported, proof of tax payment and proof of tax reporting which are then reviewed according to tax regulations on tax objects, tax rates,timeliness of deposit and reporting, and tax reconciliation. Based on the results of the tax review of PT. First Health Enterprises stated that there is an estimated contingent liability of PT. First Health Enterprises amounting to Rp. 11,807,632 with potentialsanctions and administrative fines for late reporting and late payments of Rp. 6,205,390 but this amount is still an estimate, this shows that PT. First Health Enterprises has not been 100% compliant in carrying out income tax tax obligations article 21, 23, 4 paragraph (2) on tax objects with tax rates in accordance with tax regulations
PENGARUH KOMPETENSI DAN INDEPENDENSI TERHADAP KUALITAS AUDIT PADA INSPEKTORAT PROVINSI BALI
Authors: Pratiwi Putu Arix , Ayu Putu Cita , Yuliantari Ni Putu Yeni
Published: February 2023

The first step in ensuring an audit's quality is to plan ahead of time and rely on the expertise and accuracy of those conducting the examination. The Inspectorate of Bali Province was the focus of the investigation, which aimed to determine the impact of competence and independence on audit quality. This study focused on the 34 auditors who work for the Inspectorate of Bali Province. This study used the census method to determine the sample size. The data was analyzed using multiple linear regression analysis. A value of 0.734 indicates that competence and independence account for 73.4 percent of the variation in audit quality. Competence has a significant and positive impact on audit quality. Competence and audit quality go hand-in-hand in Bali Province's Inspectorate of Bali Province. Independent auditors have a significant and positive effect on audit quality. The more independent the Inspectorate of Bali Province is, the better the audits are.
Pengaruh Efektivitas Pengendalian Internal, Kesesuaian Kompensasi, dan Moralitas Individu Terhadap Kecenderungan Kecurangan (Fraud) pada Lembaga Perkreditan Desa di Kecamatan Kerambitan
Authors: Ulandari Ni Kadek Sri Ayu , Muliati Ni Ketut
Published: February 2023

F

Fraud is a type of purposeful behavior where one individual harmed another party. The company will go bankrupt if fraud is permitted to continue. Understanding the negative effects is crucial for businesses to prevent various types of fraud that could happen within the organization. This study was carried out to examine the variables that affect the likelihood of fraud, including the effectiveness of internal controls, the appropriateness of compensation, and individual morality. 98 respondents from the Village Credit Institution in Kerambitan District were included in the research samples. Multiple linear regression analysis approaches will be used to examine research data in the future. The findings of this study suggest that internal control efficiency, appropriateness of remuneration
Pengaruh Asimetri Informasi Dan Komitmen Organisasi Terhadap Kecenderungan Kecurangan Akuntansi Pada Pengelolaan Badan Usaha Milik Desa (BUMDes) Simpan Pinjam Di Kabupaten Bangli
Authors: Aryaningsih Ni Made , Sumadi Ni Komang
Published: February 2023

Business entities whose sources of capital come from villages are often referred to as BUMDes (Village Owned Enterprises). BUMDes was established to manage all village assets for the welfare of the community. The importance of the role of BUMDes for villages is no wonder its existence needs to be protected from fraudulent efforts. This research was conducted to look at the factors that cause fraud where the factors to be studied are Information Asymmetry and Organizational Commitment. 170 employees of BUMDes Savings and Loans in Bangli Regency were used as a population of which 118 people were used as samples. This study uses multiple linear regression analysis techniques and produces data where asymmetric information has a unidirectional (positive) relationship to the tendency of cheating. Organizational commitment from this study shows a negative relationship with the tendency of fraud.
Analisis Sistem Pengendalian Intern Terhadap Penerimaan dan Pengeluaran Kas Pada PT. Karya Manajemen Solusindo
Authors: Pratiwi Ni Putu Ayu Andika
Published: February 2023

This study aims to ensure the company internal and to controlling the system of cash distribution at PT. Karya Manajemen Solusindo. The data collection that used in this research are by observing and conducting interviews with the finance department. The stages of the analysis technique are used by data collection, data reduction, data presentation, and final conclusions. The analysis method used is descriptive qualitative analysis. The results of this study show that the internal control contained in PT. Karya Manajemen Solusindo has not fully compatible with the four components of internal control according to Mulyadi's Theory. Components that are not appropriate are components of organizational structure, components of authorization and recording systems, good practical components
PENGARUH WHISTLEBLOWING, SPIP, GOOD GOVERNANCE, DAN KOMPETENSI TERHADAP PENCEGAHAN FRAUD DANA DESA
Authors: Prameswari Kadek Sinta , Ayu Putu Cita , Windika Pratiwi Ni Putu Trisna
Published: February 2023

“Fraud is an act against or violates the law by people from within or from outside the organization, with the intention of obtaining personal or group benefits, directly or indirectly harming other parties. In an effort to minimize the occurrence of fraud, a preventive measure is needed, namely the prevention of fraud. Fraud Prevention is an action or effort to prevent or restrain someone from committing fraud that can be detrimental. This study aims to determine the effect of the whistleblowing system, the government's internal control system, good government governance, and the competence of the village apparatus on preventing fraud in the management of village funds. This research was conducted at the Village Office in East Denpasar District. The sample in this study consisted of 56 village officials. The sampling method used is the saturated method.. The results showed that the variable whistleblowing system, government internal control system, good government governance, and village apparatus competence had a positive and significant effect on preventing fraud in the management of village funds”.
PENGARUH KOMPETENSI, AKUNTABILITAS DAN PROFESIONALISME TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI
Authors: Pradnya Dewi Ni Made Widya
Published: February 2023

This research aims to examine and analyze the effect of Competence, Accountability, Professionalism on the quality of audits at Public Accounting Firms in Bali. The population in this research were all auditors working in Public Accounting Firms in Bali with a total of 108 auditors at 15 KAPs in Bali with a sample of 85 auditors. The data collection technique in this research used a questionnaire. The method of determining the sample uses the purposive sampling method, namely auditors who have at least 1 year of work experience as this data processing method.
PENGARUH GOOD CORPORATE GOVERNANCE, TINGKAT PEMAHAMAN AKUNTANSI, DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN
Authors: Astuti Ni Kadek , Padnyawati Kadek Dewi
Published: February 2023

This paper was written with the hope that later it can reveal the relationship between Good Corporate Governance, Accounting Understanding Levels, and Utilization of Information Technology with Quality Financial Reports at Village Credit Institutions (LPD) in Tegallalang District. The population in this study were all LPDs that were still operating in Tegallalang sub-district, which amounted to 39 LPDs, and 6 LPDs that were not active with a total of 290 employees. The results of this study indicate that the quality of financial reports can increase due to the increase in good corporate governance, level of accounting understanding , Utilization of information technology in an LPD. In the future, the results of this study can be used as material for consideration in designing regulations and policies related to improving the quality of financial reports.
PENGARUH FRAUD PENTAGON DALAM MENDETEKSI RISIKO KECURANGAN PELAPORAN KEUANGAN
Authors: Maladewi Ayu Putu Suari , Bayu Putra Cokorda Gde
Published: February 2023

Purpose this research aimed to determine the effect of the pentagon fraud in detecting the risk of fraudulent financial reporting in case studies of consumergoods industrial sector companies listed on the Indonesian stock exchange in 2018-2020. Fraud pentagon has several factors that influence the occurrence of fraud, Pressure is proxied by (financialstability, financialtarget, externalpressure) Opportunity (natureof industry, ineffective monitoring) Rationalization (Change in auditor), Competence (change of director) and Arrogance (frequent number of CEO). The F-score model is used in this study to see the potencial for fraud in financial reporting. The method used for sample selectioninthis study is purposive sampling, with a total sample of 108 companies for 3 years. Hypothesis testing is done by usingmultiple linearregression using SPSS 21.00. Theresults ofthis study indicate that financial stability, nature of industry, ineffective monitoring, change in auditors and change of directors have no significant effect on fraudulent financial reporting, external pressure and frequent number of CEO have a negative and significant effect on fraudulent financial reporting, while financial targets havea positive effect and significant to fraudulent financial reporting
Pengaruh Pengetahuan Investasi, Modal Minimal, Manfaat Investasi, Dan Literasi Keuangan Terhadap Minat Investasi Mahasiswa Di Pasar Modal
Authors: Widiawati Ni Komang Ersa Santika , Yuniasih Ni Wayan
Published: February 2023

The study targeted student of the Hindu University of Indonesia’s Faculty of Business Economic and Tourism. The purpose of the research was to determine the influence of investment knowledge, minimal capital, benefits and financial literacy on student interest in capital market investement. The populations contained in this study was 364 students in semesters 4 and 6, which then carried out the solvin formula to calculate the number of samples in the study obtained by 78 respondents. The data analysis techniques used are research instrument test, classical assumption tests and multiple linear regression analysis tests. The results of this study found that Investement Knowledge has no significant effect on student investment interest, minimum capital had a positive and significant impact on the student interest. Investment benefits have a positive and significant effect on investment interest and financial literacy has a positive and significand effect on investement interest. The advice that can be given is that students are able to cultivate knowledge about good investments, prepare investment capital, know more benefits that can be given if investing and read more or financial literacy about the development of the capital market.
Pengaruh Pengendalian Internal, Moralitas Individu, Kepuasan Kerja, Dan Kesesuaian Kompensasi Terhadap Kecenderungan Kecurangan Akuntansi
Authors: Damayanti Ni Luh Kadek Sri , Putra Cok Gede Bayu
Published: February 2023

This study was made to examine the effect of internal control, individual morality, job satisfaction, and compensation suitability in an effort to reduce the tendency of accounting fraud in the Singapadu Village Cooperative. All employees of the Singapadu Village-wide Multipurpose Cooperative were used as the research population. The sample used amounted to 45 people which were further investigated by multiple linear regression analysis techniques. This study shows that the tendency of fraud will increase when the internal control in the organization is bad. Low individual morality causes the possibility of employees to commit fraud is higher. Low job satisfaction will encourage employees to commit fraud because they want to get satisfaction at work. The tendency of fraud will also be higher when the compensation provided by the company does not match the expectations and workload of the employees.
ОСНОВНІ ГАРАНТІЇ МАТЕРІАЛЬНО-ПОБУТОВОГО ЗАБЕЗПЕЧЕННЯ ПРОКУРОРІВ В УКРАЇНІ
Authors: Шаль В. В.
Published: February 2023

У статті автором особливу увагу приділено дослідженню основних гарантій матеріально-побутового забезпечення прокурорів. Наголошено на тому, що питання соціального захисту та матеріального забезпечення є одним із важливих чинників незалежності прокурора, оскільки саме він виконує ряд важливих функцій, спрямованих на захист людини і громадянина, загальних інтересів суспільства та держави. Акцентовано увагу, що ні профільним законом, ні нормативно-правовими актами, які регулюють питання забезпечення прокурорів та працівників прокуратур в цілому не визначено термінологічного розуміння «матеріально-побутового забезпечення прокурора». Тому у статті запропоновано до матеріально-побутового забезпечення прокурора віднести: оплату його праці, питання забезпечення прокурорів необхідними матеріальними ресурсами та матеріально-технічними засобами для їх належної роботи та своєчасного виконання покладених на них завдань та функцій, забезпечення прокурорів житлом. Визначено особливості окремо кожного з елементів матеріально-побутового забезпечення прокурорів. Наприклад, досліджуючи питання заробітної плати прокурорів виокремлено наступні її особливості: 1) регулювання питання заробітної плати здійснюється виключно на законодавчому рівні; 2) чітко законодавчо визначена структура заробітної плати прокурора; 3) основною складовою структури заробітної плати прокурора є посадовий оклад; 4) здійснено диференціацію розмірів посадових актів прокурорів в залежності від прокуратури, в якій особа працює; 5) здійснено прив’язку посадового окладу прокурора до розміру прожиткового мінімуму для працездатних осіб на 01 січня календарного року; 6) фінансування оплати праці прокурорів здійснюється із коштів Державного бюджету України; 7) передбачено наявність певних надбавок та доплат до посадового окладу, преміювання прокурорів; 8) передбачено надання прокурорам матеріальної допомоги для вирішення соціально-побутових питань та допомоги для оздоровлення; 9) передбачено підвищений рівень матеріального забезпечення прокурорів в період дії воєнного стану для окремих категорій прокурорів. Як підсумок, зроблено висновок, що на сьогодні в Україні підтримується належний рівень матеріально-побутового забезпечення прокурорів в Україні, оскільки держава приділяє достатньої уваги для створення комфортних умов праці прокурора: оплата праці прокурора є гідною; структура заробітної плати відповідає європейським та міжнародним стандартам; забезпечено диференціацію праці прокурора за різними посадами; забезпечено встановлення різного виду надбавок тощо.
Keep your cool: Overwintering physiology in response to urbanization in the acorn ant, Temnothorax curvispinosus
Authors: Prileson Eric , Clark Jordan , Diamond Sarah , Lenard Angie , Medina-Baez Osmary , Martin Ryan
Published: February 2023

Winter presents an immense challenge for survival, yet temperate ectotherms have remarkable adaptations to physiologically compensate for these challenges. Such mechanisms are especially relevant under recent climate change where responses to warmer winters might negatively affect populations. While there is growing evidence of thermal physiological adaptations and population divergence in response to contemporary warming from the growing season, the impact of warming on overwintering ectotherms is less clear. To address this knowledge gap, we use a common garden experiment with urban and rural populations of the acorn ant, Temnothorax curvispinosus, to explore divergence in thermal physiological traits assessed following winter acclimation. Specifically, we use the thermal gradient of the urban heat island to assess population divergence in cold tolerance (chill coma recovery), metabolic rate, thermal sensitivity of metabolic rate, heat tolerance and colony demographics. Our results show there was no evidence of evolutionary divergence in low-temperature performance (chill coma recovery, metabolic rate at either of two test temperatures (4 and 10 °C) or acute thermal sensitivity of metabolic rate) among urban and rural colonies which differs from previous tests of warm-season acclimated ants. In contrast, we found winter-acclimated urban ants exhibited higher heat tolerance than rural ants with a magnitude of difference similar to growing season tests. These findings indicate that acclimation under overwintering conditions might dampen the expression of urban-rural population divergence in some thermal physiological traits and broadly suggest the potential importance of retaining at least some components of low-temperature physiology when evolving to urban heat islands and contemporary warming.
Characteristics and outcomes of patients with small cell lung cancer - findings from a New Zealand SACT database
Authors: Lawrenson Ross , Nguyen Ha , Lao Chunhuan , Keenan Rawiri , Kennedy Ian
Published: February 2023

Background Small Cell Lung Cancer (SCLC) SCLC generally presents late and is treated with systemic anti-cancer treatment (SACT). Māori are over represented in Lung Cancer statistics but disparities between Māori and non-Māori in patterns of care and survival from SCLC have not been previously reported.
Methods We used the custom-built SACT database collected by the Oncology Department at Waikato Hospital NZ, which recorded comprehensive lung cancer patient factors and SACT regimens from 2000 to 2021. We reported summary statistics to review the treatment by ethnicity, explored Kaplan Meier all-cause survival of patients, and estimated the unadjusted and adjusted odds ratios of surviving 12 months.
Results 742 patients with SCLC were included in this study, with 43% identified as Māori. Approximately 75% of patients received SACT, and there was no difference in the uptake of SACT between Māori and non-Māori. The median survival for SCLC was 8.5 months. After adjustment, patients treated with carboplatin plus etoposide (with/without durvalumab) or cisplatin plus etoposide were 1.5 times or 4.9 times respectively more likely to survive 12 months than those without a SACT regimen.
Conclusion There was no significant evidence of disparities in patterns of care and outcomes between Māori and non-Māori with SCLC. Carboplatin/cisplatin in combination with etoposide remained the primary first line SACT regimen for patients with SCLC in this New Zealand cancer treatment centre.
Written Feedbacks on Police Blotters
Authors: TRIBUJEṄA HYASINTH
Published: February 2023

Writing a report requires not only writing skills but also the capacity to perceive, analyze, process information, and use language. The study aimed to look into the written feedback on police blotters in the police stations of Dipolog City and Dapitan City, Zamboanga del Norte, Philippines. The descriptive-survey method of research was utilized in the study, wherein it required a thorough, comprehensive, and careful analysis in looking into the written feedbacks on police blotters in the Police Stations of Dapitan and Dipolog Cities. The frequency count, percentage distribution, and t-test were the statistical methods employed for the investigation. The study revealed that the profile of the global errors identified in the police blotter extracts in both Dipolog and Dapitan Cities, in terms of morphological errors ranged from 0.00% to over hundred percent and less error was detected in terms of syntax, particularly on fragments. Run-on phrases and word ordering were where most of the mistakes were identified for both police stations. Additionally, the most frequent local errors involved word choice, word usage accuracy, and the appropriate use of prepositions, while the most frequent mechanical errors involved capitalization. With this, it is concluded that the police officers assigned to the blotter section need to develop their writing skills by focusing on errors which are more dominant and be conscious to even the smallest grammatical details to generate accurate police blotters that serve their intended purpose. This suggests that police officers working in the blotter section should participate in seminars or training to hone their technical writing skills; higher education institutions should also offer extension services to the police stations like tutorials, mentoring, and coaching to help the police officers sharpen their grammar; and apply standard rules in writing, especially the conventions for capitalization to afford mastery of writing skills.
The Impact of Financial Fragility on Indicators of Financial Recovery: An Analytical Study of a Sample of Commercial Banks Listed on the Abu Dhabi and Dubai Stock Exchanges
Authors: Al-Ramli Fareeq Mahmood Saeed , Taj-Addin Mayada Salah-Addin
Published: February 2023

The research aims to build a knowledge framework for the topics of financial fragility and financial recovery as well as to measure and analyze each of them, and the research attempts to identify the impact of financial fragility on the financial recovery indicators of the UAE commercial banks, the research sample for the period (2011-2020), and the research used the (Z-score) model to measure Financial fragility and indicators (cash balance ratio, rate of return on deposits, suitability of capital for loans and advances, and suitability of capital for total deposits) to measure financial recovery to prove its hypotheses. The sample included (10) UAE commercial banks listed on the Abu Dhabi and Dubai stock exchanges, and the research covered (10) years from 2011 to 2020, and in order to achieve the objectives of the research and prove its hypotheses, the descriptive and analytical approach was relied on, and in conclusion, the research concluded a number of conclusions and recommendations. It is evidence of a decrease in financial fragility and access to financial stability, and the opposite occurs in the case of a decrease in the value of the (Z-score) indicator. The decrease in the value of the (Z-score) indicator indicates financial instability and falling into financial fragility, and that there is a relationship between As a measure between financial fragility (X) and the cash balance ratio (Y1) in the long and short term, the results also showed that there is a direct relationship between financial fragility (X) and the rate of return on deposits (Y2) in the long and short term, while the relationship between financial fragility (X) The adequacy of capital for loans and advances (Y3) was a positive relationship in the long term, while the relationship in the short term between financial fragility (X) and the adequacy of capital for loans and advances (Y3) was inverse, and the results also showed a positive relationship between financial fragility (X). The suitability of capital to total deposits (Y4) in the long term and in the short term is an inverse relationship between financial fragility (X) and the suitability of capital to total deposits (Y4). Because it is related to the state of financial instability, with the need to educate the UAE commercial banks about the importance of indicators of financial recovery and keenness to achieve them because they maintain financial health and make the banks in a good position.
Stress Tests as An Entrance to Measure Financial Strength and Its Role in Facing Banking Crises: A Case Study of the Iraqi Banking Sector
Authors: Al-Saadoun Atea Khalaf Hussein , Al-Hashemi Laila Abdul Aarim
Published: February 2023

The aim of the research is to measure the indicators of financial strength, represented by (capital adequacy, liquidity and profitability), and to indicate the basic stages that the process of applying stress tests goes through, and to indicate its role in facing banking crises. The research community was represented by the Iraqi banking sector, while the research sample included a sample of (15) private Iraqi commercial banks for the period from (2015-2020). Through a review of the financial and statistical analysis of the totality presented by the research, a set of conclusions and recommendations was reached, the most important of which can be derived from two groups of banks. To provide its services in times of crisis due to its commitment to local and international standards, which are an integral part of the culture of the bank, while the second group is exactly the opposite. This was reflected in the crystallization of the research axis in reaching a recommendation that the importance of adhering to the application of stress tests, as well as urging banks to abide by the application of international standards issued by international organizations, including the Basel 3 Committee, as well as adherence to the instructions issued by the Central Bank as a barrier that provides safety for the prevention of future crises.
EFFECT OF BIO-RESIDUES AS HEAVY METAL IMMOBILIZERS IN CUCUMBER AND IRRIGATION WATER AT JAKARA, KANO
Authors: Abubakar M. S. , Nasidi N. M. , Shanono N. J. , Zakari M. D. , Sabo A. A. , Ibrahim A. , Shittu S. K.
Published: February 2023

Heavy metal contamination is a common problem in areas where industrial effluents are being discharged into the irrigation water. Farmlands along the Jakara River were not exceptions in which high concentrations of heavy metals are reported. This study was intended to evaluate the effect of some selected bio-residues: rice husk, groundnut shell, millet chaff, and sawdust for immobilization of heavy metals on cucumber crops at Jakara irrigated farm. Irrigation water samples were first collected and treated with rice husk and groundnut shell before application to the farm to understand the best treatment material. Similarly, the soil was treated with various quantities of the bio-residues, applied with irrigation water, and allowed for one week to achieve full decomposition of the materials. Thereafter, the cucumber seeds were planted in each treated plot and control plot. The results show that a rice husk of 1.5 g/l is the best bio-residue for water irrigation water treatment. It was found the concentrations of heavy metals in the cucumber yields were reduced by about 34% in the plot treated with 1.5 g/m2 of rice husk bio-residue. Moreover, both the Soil-to-cucumber Transfer Coefficient and Bio-residual Performance Index revealed that there is a highly significant effect of the application of bio-residual materials in managing the concentration of heavy metals in the cucumber yields.
The Role of Pesantren in Guarding the Halal Supply Chain in Indonesia
Authors: Hajar Hajar
Published: February 2023

This study aims to describe the role of Islamic boarding schools in overseeing the halal supply chain in Indonesia. The research design uses a qualitative descriptive method with a phenomenological approach obtained from secondary data from the literature, journals, books and other relevant sources. The findings of this study indicate that pesantren has recently experienced significant developments, especially in terms of participating in economic empowerment and independence. This can be seen from the number of pesantren, both salaf, modern and semi-modern, which have begun to incorporate entrepreneurship curricula and carry out production activities and other types of business. This phenomenon proves that pesantren has a strategic role in overseeing the halal supply chain in Indonesia. There are two things that Islamic boarding schools can do in overseeing the halal supply chain: educate the public about the criteria for halal and haram ingredients. Second, conducting various business activities such as food and beverage production.
Analisis Penetapan Harga dalam Kontrak Murabahah di Bank Syariah
Authors: Saputra Prayogi Restia , Muhammad Helmi
Published: February 2023

Murabahah merupakan salah satu kontrak dalam transaksi keuangan syariah yang memiliki proporsi paling besar dalam dari semua transaksi keuangan syariah di Indonesia. Malangnya, penetapan harga murabahah masih menjadi masalah terkait dengan kepatuhan syariah. Penelitian ini bertujuan membedah sistem penetapan harga kontrak murabahah di salah satu bank syariah di kota Malang. Penelitian ini menggunakan pendekatan kualitatif deskriptif yang melibatkan staf dan dokumen-dokumen pemasaran Bank dimaksud. Pada akhir penelitian, ditemukan bahwa sistem penetapan harga pada kontrak murabahah identik dengan sistem bunga pada operasi bank konvensional.  Sehingga, di akhir bagian  artikel  ini, direkomendasikan solusi alternatif untuk menghitung penetapan harga.
Pelatihan Aplikasi Bahasa Inggris dalam Pembelajaran bagi Guru di SMK Al Hasra Sebagai Upaya Mewujudkan Sekolah Go Internasional
Authors: Hariyanti Yuni , Purwandari Junita Duwi , Kuswanti Ana
Published: February 2023

This community service aims to improve English skills and learning for SMK Al Hasra teachers to make the school go international. The method of implementing this service used training which included the preparation, socialization, implementation, and evaluation stages. The instrument for evaluating this activity used a questionnaire and was analyzed descriptively. This service showed an increase in the teacher's ability to master English language applications, namely English as a Medium of Instruction and General English material, including listening, speaking, reading, and writing. In addition, there was a positive response and satisfaction from the school for the training that had been provided.
Pelatihan Identifikasi Potensi Desa Temas Kabupaten Rote Ndao Nusa Tenggara Timur Dalam Upaya Pemberdayaan Masyarakat
Authors: Makleat Nirwaning , Mardani Ambara Saraswati , Neonufa Samrid , Simbolon Gallex , Selly Frans K.
Published: February 2023

This service aims to provide knowledge and competence for the people of Temas Village to identify the village's potential to realize community welfare. The method used in this service was participatory training with experience sharing, practice, and discussion techniques. These service partners were the village head, village apparatus, and the Temas Village Community, Rote Ndao Regency, Nusa Tenggara Timur. The evaluation instruments for this activity were the pretest and posttest, and were analyzed descriptively. The results of this dedication showed that the training was carried out well so that the Village Government and the community could identify and map the village's potential to create community welfare.
Training Based on the Andragogy Approach to Improve the Ability to Develop Independent Learning Modules for Vocational School Teachers
Authors: Pradana Hirnanda Dimas , Kristanto Andi , Maureen Irena Yolanita
Published: February 2023

This service activity aims to improve the ability of teachers to arrange learning modules. This program was carried out through in-service training (IST) and on-service training (OST) methods. The andragogy approach was used in IST activities to improve teachers' ability to analyze learning materials that can be the basis for learning modules. Thirty Vocational High School Teachers attended this activity. The evaluation used was to give project assignments to the teacher for module work. The training participants were also given a Google form to fill out. The analysis used was descriptive quantitative. The results of the OST showed that the teacher had been able to analyze learning problems; the teacher understood the concept of the learning module. Moreover, the teacher could understand the idea of preparing a learning module, and the concept of evaluating the learning module. A series of OST activities conclude that teachers have the potential to develop themselves in preparing learning modules; the resulting learning modules can be categorized as good and, in general, have met the criteria for learning modules.
Pemberdayaan Keluarga Nelayan Melalui Pengolahan Ikan Asap untuk Produksi Bajabu Abon Khas Bugis Makassar di Pulau Karanrang Kabupaten Pangkajene
Authors: Andriani Dewi , Mustafa Syahrul , Adelia Sherry
Published: February 2023

This community service aims to empower fishermen's families in Karanrang Island through fish processing to produce Bajabu shredded typical of Bugis Makassar. The service method used initial observation, assistance with partner conditions, field data collection, and implementation of alternative solutions for product creation and evaluation. The service partners were a group of fishermen from Karanrang Island. This service created a product in the form of a Fish Smoking House (FSH) made entirely of stainless steel. It also created the Bajabu product, a roasted shredded Bugis Makassar delicacy packed and labeled for increased marketability.
Psikoedukasi Sebagai Upaya Meningkatkan Pemahaman Kesiapan Perkawinan Bagi Remaja
Authors: Asih Martha Kurnia , Pratiwi Shinta , Utami Retno Ristiasih , Katkar Kimmy
Published: February 2023

This service activity aims to increase the youth's understanding of the importance of resilience, including physical, psychological, and financial readiness. This service was implemented in psychoeducation with the target students in Kesatrian 2 Semarang Senior High School. This service instrument used a questionnaire and was analyzed by pretest and post-test. Based on the analysis using the Paired Sample T-Test, it was concluded that there was an increase of 14.31 with a mean pretest difference score of 72.54 and 86.81 post-test. It showed an increased understanding of adolescent marriage readiness after being given psychoeducation. The activities benefit adolescents with advanced knowledge of marriage readiness, including physical, psychological, and financial readiness.
Pelatihan Alih Media Karya Tulis Ilmiah Menjadi Buku Digital untuk Meningkatkan Kemampuan Profesionalisme Guru
Authors: Syafruddin Syafruddin , Ananda Refisa , Rachmaningsih Dewi Maharani
Published: February 2023

This community service program aims to improve the skills of teachers in transferring scientific writing media into digital books by utilizing the issues digital publishing platform. Implementing this service used training and technical assistance for teachers at Madrasah Ibtidayah (MI) Manggarupi, Madrasah Tsanawiyah (MTs) Manggarupi, and SMA PGRI Sungguminasa starting from creating an ISSUU account to publishing works. The instrument for evaluating this activity used the Context, Input, Process, and Product (CIPP) model. The training questionnaire was given via Google Form and analyzed descriptively. The result of this service activity was an increase in the ability of teachers to publish their scientific writings through digital publishing platforms. Teachers experienced the benefits of using a digital edition publishing platform to support school learning activities. The platform could also be a forum for students in these schools to publish their writings and works.
Pelatihan Aplikasi Comic Page Creator Sebagai Media Pembelajaran Inovatif bagi Guru di Kota Medan
Authors: Siregar Alfitriani , Wahyuni Resty , Dewi Ratna Sari
Published: February 2023

This community service aims to enhance teaching abilities by using mobile learning-based comic page maker applications as creative learning media. The execution of this service required planning, implementation, and assessment phases of training. Fourteen instructors from Madrasah Tsanawiyah in Medan participated in this service activity. The evaluation instrument used survey percentages and was analyzed descriptively. This service showed that 71% of teachers understood and could use the mobile learning-based comic page creator application in class. In addition, teachers were enthusiastic about exploring innovative skills and became creative using mobile/mobile applications. By mastering this application, the teacher can convey teaching material more concisely through pictures and text so that learning objectives are conveyed properly to students.
Peningkatan Kompetensi Profesional Guru SMA di Daerah 3T Melalui Pelatihan Penyusunan Laporan Penelitian Tindakan Kelas
Authors: Sa'o Sofia , Meke Konstantinus Denny Pareira , Bala Alexander , Welu Felix , Nande Marsel , Daud Maimunah Haji , Kaleka Melkyanus Bili Umbu , Amrin Sayful , Ma Stefanus Hubertus Gusti , Ota Maria Kristina , Banda Yosef Moan , Se Bonaventura R. Seto
Published: February 2023

This community service aims to increase the knowledge and competence of high school teachers in one of the 3T areas in compiling classroom action research (CAR) reports. This service method used training with stages, namely assistance in making proposals, choosing the right model in implementing classroom action research and designing learning activities and tools. These service partners were junior and senior high school teachers in Nangapanda Ende District, NTT. The instrument for evaluating this activity used a pretest, and the posttest was analyzed descriptively. This service showed that the teachers' insight increased in preparing class action research reports, and they better understood the stages in the CAR implementation process. These namely teachers were able to understand knowledge about CAR from the four indicators that were the focus of this training, including the steps for implementing CAR, the systematics of writing/composing CAR, success indicators, data analysis, and CAR implementation instruments. Implementing this training activity provides a good understanding of teachers' understanding and professional competence regarding the importance of carrying out CAR.
In House Training Penelusuran Informasi Berbasis Literasi Digital Dalam Penulisan Artikel Ilmiah Guru SMPN Kota Padang
Authors: Zuve Farel Olva , Atmazaki Atmazaki , Ardoni Ardoni , Amir Amril , Afnita Afnita , Ulya Ridha Hasnul , Fella Henanggil Mita Domi
Published: February 2023

This service activity aims to improve teacher writing skills and the ability to search for reliable information as a source of reference and create digital libraries for writing scientific articles. The method of implementing this service used training. This service partner was the teachers at SMPN 16 Padang. The instruments for evaluating this service activity were the articles written by the teachers, which were analyzed descriptively. The results of this service showed that teachers could produce relevant scientific articles that could be used for teacher promotion. Approximately 80% of teachers could master how to turn class action research reports into scientific articles. In addition, this activity could improve 100% of teachers' understanding of the procedures for writing and publishing scientific articles in accredited journals. This success was seen from the articles made by the teachers according to the template from the specified journal.
Optimalisasi Pengelolaan BUMNag Duo Baleh Suku Melalui Pelatihan Manajemen Bisnis dan Keuangan
Authors: Yuliarti Yuliarti , Fajri Hidayatul , Permana Iip , Akmal Artha Dini
Published: February 2023

This service program aims to increase the knowledge and capacity of BUMNag Duo Baleh Suku managers regarding business management competence and financial governance of village-owned enterprises. The method used in implementing this community partnership service is Participatory Learning Action (PLA). While the activity implementation technique is offline, with several stages, namely the preparation stage, the implementation stage and the monitoring and evaluation stage. The instrument for evaluating this activity is through questionnaires and interviews which are analyzed descriptively. The results of this dedication show that there is an increase in the capacity of BUMNag Duo Suku managers in business management and financial governance. In making decisions, management is able to read market orientation while still minimizing production costs without reducing quality. For financial governance along with the preparation of financial reports (cash flow statements, profit and loss statements and company balance sheets) made by the treasurer already follow the SAK financial accounting standards and are made using Microsoft Excel.
Pelatihan Perpajakan Menggunakan Aplikasi Simulasi E-Faktur 3.0 (ALIFA 3.0) bagi Siswa SMA Negeri 6 di Kota Makassar
Authors: Burhan Imron , Sari Sri Nirmala , Ilham Ilham , Den Ka Veronika Sari , Arifin Rukminih , Afifah Nurul , Gisda Ardyansyah
Published: February 2023

The purpose of this Community Service is to increase the understanding and competence of High School Students (SMA) in the field of taxation, particularly related to E-Faktur. The method used in this service is a training method which includes socialization activities, practices, and assistance in using the E-Faktur Simulation Application 3.0 (Alifa 3.0). The evaluation instrument used in this activity is using a questionnaire and is analyzed descriptively. The results of this community service have an impact on increasing the knowledge and skills of participants in the field of taxation, especially related to Value-Added Tax (PPN) and E-Faktur.