bluuebunny/crossref_metadata_2025 huggingface dataset:
Leaving no one behind: a methodology for setting health inequality reduction targets for Sustainable Development Goal 3
Authors: Sanhueza Antonio , Espinosa Isabel , Mújica Oscar J. , da Silva Jr. Jarbas Barbosa
Published: April 2021

Objectives.To present a methodology for the simultaneous setting of quantitative targets that reflect both an improvement in the national average of an indicator for Sustainable Development Goal 3 (SDG3), as well as a reduction in its geographic inequality.

Methods.A five-step algorithm was developed: (a) calculate the national average annual percent change (AAPC) for an SDG3 indicator; (b) normatively define geographic strata from the subnational distribution of the indicator in a baseline year; (c) apply a proportional progressivity criterion to the AAPC to project the stratum-specific indicator value for the target year; (d) set the national target as the weighted average of the indicator in the subnational territorial units for the target year; and (e) set the inequality reduction targets by calculating the absolute and relative gaps between the bottom and top strata for the target year.

Results.The algorithm was applied to SDG indicator 3.1.1 (maternal mortality ratio, MMR), disaggregated by Guatemala’s 22 departments at the baseline year 2014 (MMR = 113 per 100,000 live births). By sustaining the AAPC rate attained from 2009 to 2014 (-4.3%) and focalizing its actions with territorial progressivity, by 2030 the country could reduce its MMR to 53 per 100,000 and its absolute and relative inequality gaps by 72% and 48%, respectively.

Conclusions.The proposed methodology allows for simultaneously setting targets for overall progress and inequality reduction in health, making explicit the primacy of the equity principle contained in the SDG commitment to leave no one behind, whose urgency takes on renewed relevance in the current pandemic scenario.
Impact of Psycho-Social Dimensions in Adoption and Use of Credit Cards: An Empirical Study from Pakistan
Authors: Saeed Sohail , Khan Areeba , Shamshad Hina
Published: April 2021

Purpose: The main purpose of this study is to explore those psycho-social factors which are affecting the usage of credit cards in the present day. Furthermore, it is also aimed to investigate the impact of those factors like parental involvement, religiosity, impulsivity, compulsivity, locus of control, social status, customer attitude and financial distress on credit card usage in the context of Pakistan.

Design/Methodology/Approach: For the purpose, the questionnaire has developed and distributed among users of credit cards in Bahawalpur region of Pakistan. This research is quantitative in nature and a probability sampling technique has been used to collect data. Moreover, regression analysis is used

Findings: The results reveal that parental involvement, compulsivity, and financial distress have a significant impact on credit card usage. However, the study failed to find out any impact of impulsivity, locus of control and religiosity on credit card usage. Similarly, the customer attitude and social status also did not have any impact on usage of credit cards.

Implications/Originality/Value: The results of this study extend help to the banks, financial institutions and, particularly, futures researches in the field of digital currency. It is also pertinent to mention that now it is a need of the time to start working and developing new digital banking tools and ways to compete in the digital world.
Pengaruh Pemberian Bantuan Langsung Masyarakat, Pinjaman Bergulir, Pelatihan Dan Pendampingan Terhadap Peningkatan Mata Pencaharian Keluarga (PMPK) (Studi Pada Program PNPM Mandiri Pedesaan Pada Anggota Kelompok Swadaya Masyarakat Di Kecamatan Jumantono Karanganyar)
Authors: Widiastuti Erni , Sarsiti Sarsiti , Rukmini Rukmini
Published: April 2021

ABSTRAK: Penelitian ini bertujuan untuk mengetahui pengaruh pemberian bantuan langsung masyarakat, pinjaman bergulir, pelatihan dan pendampingan terhadap Peningkatan Mata Pencaharian Keluarga (PMPK) anggota Kelompok Swadaya Masyarakat (KSM) melalui program PNPM pedesaan di Kecamatan Jumantono Karanganyar baik secara pasial maupun secara simultan. Hipotesis dalam penelitian ini adalah: diduga pemberian bantuan langsung masyarakat, pinjaman bergulir, pelatihan dan pendampingan berpengaruh signifikan terhadap Peningkatan Mata Pencaharian Keluarga (PMPK) anggota Kelompok Swadaya Masyarakat (KSM) melalui program PNPM pedesaan di Kecamatan Jumantono Karanganyar baik secara parsial maupun secara simultan. Data yang diperlukan dalam penelitian ini adalah data primer yang diperoleh dari jawaban kuesioner. Sampel penelitian yang digunakan sebanyak 84 responden. Analisis data yang digunakan dalam penelitia ini adalah analisis data deskriptif, uji regresi berganda, uji t, uji F dan uji koefisien determinasi. Hasil analisis regresi diperoleh persamaan regresi: Y = -4,118 + 0,539X1 + 0,508 X2 + 0,242 X3. Analisis data dalam penelitian ini dapat disimpulkan pemberian bantuan langsung masyarakat, pinjaman bergulir, pelatihan dan pendampingan berpengaruh terhadap Peningkatan Mata Pencaharian Keluarga (PMPK) anggota Kelompok Swadaya Masyarakat (KSM) melalui program PNPM pedesaan di Kecamatan Jumantono Karanganyar baik secara pasial maupun secara simultan.

ABSTRACT: This study aims to determine the effect of providing direct community assistance, revolving loans, training and mentoring to increase family livelihoods (PMPK) members of Community Self-help Groups (KSM) through the PNPM rural program in Jumantono Karanganyar District both pasially and simultaneously. The hypothesis in this study is: allegedly providing direct community assistance, revolving loans, training and mentoring has a significant effect on increasing family livelihoods (PMPK) members of Community Self-help Groups (KSM) through the PNPM rural program in Jumantono Karanganyar District, both partially and simultaneously. The data needed in this study are primary data obtained from the answers to the questionnaire. The research sample used was 84 respondents. Analysis of the data used in this research is descriptive data analysis, multiple regression test, t test, F test and coefficient of determination test. Regression analysis results obtained by the regression equation: Y = -4,118 + 0,539X1 + 0,508 X2 + 0,242 X3. Data analysis in this study can be concluded that direct community assistance, revolving loans, training and mentoring have an effect on increasing family livelihoods (PMPK) members of Community Self-help Groups (KSM) through the PNPM rural program in Jumantono Karanganyar District, both pasially and simultaneously.
Penerapan Pernyataan Standar Akuntansi Keuangan (PSAK) 45 Dan Kompetensi Sumber Daya Manusia Terhadap Kualitas Laporan Keuangan
Authors: Ulfah Ika Farida , Mustoffa Ardyan Firdausi , Wijianto Wijianto
Published: April 2021

Abstrak:

Muhammadiyah Business Charity in the field of Education is a Charity Business which is engaged in Primary, Secondary and Advanced Education. Judging from the objective of a Muhammadiyah Business Charity in the Education Sector, it doesnnot seeknprofit or profit in carryingmoutnitsnfunctions, thenfoundation obtains fundsnfrom waqf, grants, donations and donations...from the community. Based ..on this, Muhammadiyah's Charity Business in Education has an obligation to be accountable andnreport the..funds used to related parties. The financial accountabilitymof an institutionnthat is not’ looking for profitnor profit must benprepared according to the..rules in accordancenwith the Financial Accounting Standards (SAK) and reinforced by the rules contained in the Statement of Financial..AccountingnStandards (PSAK) 45 which regulates the FinancialnReporting of Non-Profit Organizationsi. So it is necessary to apply PSAK 45 and Human Resources (HR) according to their competencies to be able to produce quality financial reports.

The research methodnused is descriptivenanalytical method. The unitnof analysis for thisnresearch is the treasurer of TK / BA Muhammadiyah in Ponorogo Regency. The datanused are primaryndata. The sampling technique used saturated sampling. Thenstatistical analysist.used is multiple nregressiontanalysis. The results of this studynare: first, the implementation of PSAK 45 has a positive effectnon the qualitynof Aisyiyah's Kindergarten / BA Financial Report. Second, HR competencies have a positive effect on the quality of financial reports of TK / BA Aisyiyah and third, the implementation of PSAK 45 and HR competencies simultaneously have a positiveneffect on the qualitynof financialnreports.
Karakteristik Pemerintah Daerah, Opini dan Ketepatwaktuan Laporan Keuangan di Indonesia
Authors: Okfitasari Antin , Sundari Sundari , Meikhati Ety
Published: April 2021

This research is aimed to examine the impact of local governmental characteristics and audit opinion on the timeliness of local governmental financial statement. The characteristics of local governmental will be measured by using the size of the area, regional wealth (PAD), status and governmental spending. All of the samples are 453 City across Indonesia that has profile report as regulated by BPK database. The results showed the size of local governmental had positive effect totimeliness but the governmental revenue had negative effect. The others variables, governmental status, governmental spending and audit opinion, had no significant effect to timeliness
Intellectual Capital Utilization And Intellectual Capital Growth In Improving Current And Future Financial Performance In Asean In The Era Of Asean Economic Community
Authors: Pratama Bima Cinintya , Wibowo Hardiyanto , Innayah Maulida Nurul , Bagis Fatmah
Published: April 2021

This paper examines the association between intellectual capital (IC), rate of growth of intellectual capital (ROGIC), and firm financial performance in an emerging market context, which is ASEAN. The effect of Intellectual Capital and the rate of growth of Intellectual capital is tested towards firm financial performance, namely current financial performance and future financial performance. Panel data regression model analysis is used for a sample of manufacturing companies in ASEAN countries, namely Indonesia, Malaysia, Philippines, Thailand, and Singapore during 2015-2018. The results showed that intellectual capital and ROGIC has a positive effect on firm financial performance, both current and future performance. This result indicates that intellectual capital can generate higher financial performance for the firms, both in the current period and until the future period. A similar result also found in the relationship between ROGIC which is the rate of growth of IC toward firm financial performance. This result implies that firms should utilize and maintain intellectual capital together with maintaining IC growth (ROGIC) to maintain and preserve its performance in the current and future term.
Model Faktor Determinan Pemilihan Karir Mahasiswa Akuntansi Sebagai Konsultan Pajak Pada Universitas Swasta Di Kota Medan
Authors: Nainggolan Edisah Putra , Sari Maya , Alpi M. Firza , Jufrizen Jufrizen
Published: April 2021

This study aims to produce a Model of Determining Career Selection of Accounting Students as Tax Consultants at Private Universities in the City of Medan. While the specific objective: Studying the factors that influence the Career Selection of Accounting Students as a Tax Consultant at a Private University in the City of Medan. The population in this study were all accounting students in several private universities in Medan. Sampling in this study used purposive sampling with proposals from accounting majors in semester II, IV, VI and VIII. Determination of the number of samples in this study is based on the Central Limit Theorema which says the number of samples to reach a normal curve of at least 30 respondents. The type of data used in this study uses primary data. Data collected by distributing questionnaires to students. The data analysis technique used is descriptive statistical analysis and multiple regression analysis. The results showed that partial and simultaneous work environment, personality, social values, professional recognition, professional training and gender significantly influence the Career Interests of Private University Accounting Students in Medan City
Mengimplementasikan Rasio Keuangan Untuk Mengukur Nilai Perusahaan Pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia Periode 2015-2019
Authors: Sinta Sinta , Wiyono Gendro
Published: April 2021

The purpose of this research is to determine the influence of profitability, liquidity and leverage on the value of food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2019. The population used in this study was a food and beverage sub-sector manufacturing company listed on the Indonesia Stock Exchange for the period 2015-2019 which amounted to 28 companies. Based on sampling techniques used purposive sampling obtained samples as many as 12 companies. The analysis method used is multiple linear regression analysis with SPSS application tools. The results of this study show that: (1) Profitability has a significant positive effect on the Company's Value. (2) Liquidity has no effect on the Company's Value. (3) Leverage has no effect on the Company's Value. (4) Profitability, Liquidity and Leverage simultaneously have a positive and significant effect on the Company's Value.

Keywords: Financial Ratio, Profitability, Liquidity, Leverage, Company Value.
PENGARUH PENGGUNAAN MEDIA E-LEARNING, MOTIVASI BELAJAR DAN LINGKUNGAN BELAJAR TERHADAP KEMAMPUAN INTELEKTUAL (STUDI: MAHASISWA MAHASISWI DI UNIVERSITAS SARJANAWIYATA TAMANSISWA YOGYAKARTA)
Authors: Herawati Jajuk , Subiyanto Didik , Sary Nadela
Published: April 2021

Campus academic life lies in the learning media and its environment. The role of the lecturer as a facilitator should be able to facilitate students and their students to find their own way of learning, which can be done without being limited by space and time. It is hoped that with this E-learning method, students and female students will be able to be more active and more creative in learning with the motivation to learn from themselves. This study aims to determine whether E-learning, Learning Motivation, and the Learning Environment affect Intellectual Ability. The research method used is a quantitative method and the data collection using a questionnaire. The results of the analysis show that the independent variable has a positive and significant effect on the independent variable.
Minat Investasi di Kalangan Mahasiswa Generasi Milenial di Surakarta
Authors: Pamikatsih Tri Ratna , Susanti Ari
Published: April 2021

This research aims to see how the influence of capital market knowledge and returns on student investment interest. This research was conducted using quantitative methods with sample size of 120 respondents. The analysis used is multiple linear regression analysis. The results of this research indicated that capital knowledge has a significant effect on student investment interest, When student understand about capital market knowledge deeply, it willl increase the student interest on invetsment. Return also also has a significant effect on student investment interest. The level of profit offered by the capital market is the basis for student interest in investing
Effect Of Compensation On Employee Performance Through Spirit of Work As a Variabel Of Mediation. Case Study in Employees Of Islamic Education Institution.
Authors: Bagis Fatmah , Pratama Bima Cinintya , Darmawan Akhmad , Ikhsani Mastur Mujib
Published: April 2021

This study explains about compensation and its effect on employee performance, where the spirit of work is used as a mediation variable. The method used in this study is a case study on the employee of educational institutions in Purwokerto. Questionnaires were administered to 74 employees from the management level to the staff level as respondents. Data analysis techniques used are the analysis of PLS (Partial Least Square) using Smart PLS 3.0. The results showed that Compensation has a significant positive effect on Spirit of work, Spirit of work has a significant positive effect on Employee Performance, Compensation has not a significant effect on Employee Performance and Compensation has a significant effect on Employee Performance through Spirit of work.
Analisis SWOT Pada Prospek Gadai Emas iB Barokah Bank Jatim Cabang Syariah Surabaya
Authors: Pitaloka Della Sukma , Aji Tony Seno
Published: April 2021

At this time not only Bank Jatim Syariah has a gold pawning product, there are still many other banks and even Islamic pawnshops that also have similar products. Competitiveness between institutions is what causes the writer to be interested in conducting a study that aims to find out the prospects of the Bank Jatim Syariah gold pawning by carrying out internal analysis of the company to arrange a strategy using SWOT. This type of research uses descriptive qualitative research. Data collection techniques using observation, interviews and documentation. The results of the analysis used the EFAS-IFAS matrix, SWOT matrix and Cartesian diagram. The results of the study found that in order to have good prospects according to the SWOT calculation, the appropriate strategy according to the results of the Cartesian diagram is found in quadrant 1 where quadrant 1 is the SO strategy quadrant, and from the calculation of the combination of strategies it is also obtained if the highest value acquisition is in the combination of strategies SO with a acquisition value of 4.59
Peran Baitul Maal Wat Tamwil (BMT) dalam Mewujudkan Ekonomi Syariah yang Kompetitif
Authors: Sudjana Krisna , Rizkison Rizkison
Published: April 2021

Sharia microfinance institution Baitul Maal Wat Tamwil (BMT) is perfect for tackling economic problems on the microeconomic base. BMT uses Sharia principles and is free of riba which is banned in Islam. The function of this institution is as a supporter of the enhancement of economic efforts of micro and small entrepreneurs based on sharia systems. The objective of BMT activities that have a close relationship with the Sharia economics business, first is target result, second is growth, third is sustainability, last is blessing. Entrepreneurs should keep the orientation of this blessing to be the vision of its business, so that always in business activities always be in control of the sharia and the scourge of Allah. These four points became the main principle of BMT in its realization in the field. The role of BMT in economic strengthening is the increased employment opportunities and the application of financial systems based on the outcome in realizing equality, honesty, and fairness. By implementing the principles of Sharia and the Islamic power into real life, the spiritual values are aimed at directing and mobilizing dynamic, proactive, progressive, fair and moral ethics.
Dynamic Modelling of Sharia-Based Corporate, Islamic Index and Exchange Rate: VAR Model Application
Authors: Umpusinga Hasrun Afandi , Riasari Atika , Kesumah Fajrin Satria Dwi
Published: April 2021

Indonesia is one of largest users of sharia-based compliant recently which bring into many concerns how the sharia stocks listing in the most valuable sharia stocks index in Indonesia perform and correlate with other variables, particularly exchange rates. The study aims to analysis the causal relationship and to forecast the performances of sharia-based stocks and its Islamic index in Indonesia along with the volatility of exchange rate. Vector Autoregressive (VAR) model is applied as the method to analyse the multivariate time series as it is believed as the suitable model in predicting such time-series data in the scope of multivariate variables. The finding suggests VAR(1) model is the fitted model as such to both analyse its dynamic relationship and forecast the data set for the next 24 weeks. While the prediction shows the JII has an increasing data, both ANTM and EXR are predicted to have a stable volatility. In addition, granger causality defines variables to have effect in its respective variables, and IRF describes the shocks in one variable cause another variable is relatively difficult in reaching its zero condition in short-term period.
Eksistensi Bank Wakaf Mikro Dan Implikasinya Terhadap Kesejahteraan Masyarakat Dalam Perspektif Islam
Authors: Arinta Yusvita Nena , Nabila Rifda , Albab Al Umar Ahmad Ulil , Alviani Anita Wahyu , Inawati Yuni
Published: April 2021

This study aims to analyze the existence of micro waqf banks and their implications for public welfare in an Islamic perspective. This research is an empirical study with qualitative. The data in this study are secondary data obtained from various journal, book and internet sources. The results in this study showed that Micro Waqf Bank is present as a funding solution in the community and it is proved able to guarantee the welfare of the community without contradicting the Islamic law.
Konsep dan Implementasi Manajemen Pendidikan Islam dan Ekonomi Syariah di Asia Tenggara
Authors: Musta'an Musta'an
Published: April 2021

The purpose of this study is to understand the concepts and implementation of Islamic education and Islamic economic management in Southeast Asia, where the object of this research is the management of Islamic education and Islamic economics in Indonesia and Malaysia. The research method uses the literature study method using a historical approach. By using these methods and approaches the concepts and implementation of Islamic education and Islamic economic management in Southeast Asia (in Indonesia and Malaysia) are expected to build a clear picture through various theories that have existed and developed previously. The results show that there are various similarities between the concepts and implementation of Islamic education management and Islamic economics in Indonesia and Malaysia, which are geographically close together so that they experience the same historical phases caused by the stages of the period of international civilization. Another thing that causes similarities is that the two countries are both in the development of sharia economics which continues to grow, although until now the development of the sharia economy in Malaysia, especially the banking industry has developed much more rapidly than in Indonesia.
Faktor Penentu Minat Beli Produk Makanan dan Minuman Impor Berlabel Halal
Authors: Mulasakti Gilang Pandega , Mas’ud Fuad
Published: April 2021

As a country, Indonesia is inseparable from import activities to meet their own needs. Indonesia is a country with the largest Muslim population in the world. Muslims are required to always consume halal food in accordance with Islamic religious orders. However, in fact, not all imported food or beverage products are labeled as halal food. This study aims to analyze the effect of product quality, attitudes, subjective norms, perceived behavioral control and religiosity on the buying interest of Universitas Diponegoro students on imported halal labeled food and beverages.The data collection method is done through questionnaire. The population of this research is Muslim students at Universitas Diponegoro who consume imported food and beverages with sample of 110 respondents. This study uses multiple linear regression analysis techniques that are calculated using the SPSS 26.0 application. The results of the analysis showed that the product quality, attitude, perceived behavioral control and religiosity had a positive and significant effect on the buying interest of Universitas Diponegoro students on imported food and beverage labeled as halal. However, subjective norm are not significant to the buying interest of Universitas Diponegoro students on imported food and beverages labeled halal.
Problematics of Secular Economic Science Prespective Ismail Raji Al-Faruqi
Authors: Arroisi Jarman , Ihsan Nur Hadi , Aini Kusuma Dewi Nur
Published: April 2021

There is no doubt that capitalism is one of the dominant economic systems today, has been transformed into a new ideology. If the beginning only revolved around free markets, unlimited private ownership, then now it is more of a new culture, lifestyle and even civilization. That dictates all aspects of human life. As a civilization, Capitalism has faced resistance from Islam. Islam, which is usually seen as only a religion, is actually more than just a religion, but includes the basic elements of a civilization. If Capitalism builds a civilization with its distinctive points regarding the theory of socio-economic growth, then Islam does not see it as a basic foundation. Today in Islam, the life of the world is always closely related to the concept of the afterlife. Meanwhile, capitalism separates morality from theology. Furthermore, Islam does not deny the need for rationality to solve the problems of world life, but the rational concept in Islam is not only limited to mathematical logic, it also involves a spiritual dimension. By using the descriptive analytical method, this study produces several important conclusions, namely: First, to overcome scientific problems that have been penetrated by secular Western civilization, Second, the development of the ideology of Capitalism has changed the human perspective in thinking resulting in a lack of moral values and secular ideology. Third, the existence of Al-Faruqi's thought which is based on Tawheed which contributes to a solution to the lack of scientific values which also affects the people's mindset. So from the research results it can be concluded that if a science is successful it will destroy all aspects of life both in terms of ideology or morals.
Strategi Bauran Pemasaran 4P Dalam Menentukan Sumber Modal Usaha Syariah Pedagang Pasar di Sidoarjo
Authors: Ningsih Desy Dwi Sulastriya , Maika M. Ruslianor
Published: April 2021

This research discussed the two main reasons that could be affecting decisions market traders in choosing a source of their capital, which is based on the needs of business capital and marketing with marketing mix 4P. The data obtained through interviews with traditional market traders in the Sidoarjo district using the qualitative method from a phenomenology perspective. This study using primary data analyzed that processed in-app atlas.ti 9 to achieve the structure and efficient data. This study aims to determine the effect of the 4P Marketing Mix carried out by financial institutions in attracting traders to choose the source of their business capital and whether traders' knowledge of usury and Islamic financial institutions can change this decision. The conclusions obtained indicate that public knowledge about riba and Islamic banking does not influence in determining people's interest in choosing the source of business capital, while the marketing mix can attract traders in determining where they will make business resource loans.
Analisis Tingkat Kesehatan Bank Mandiri Syariah Dengan Metode Risk Profile, Good Corporate Governace, Earnings and Capital
Authors: Anik Anik , Ningsih Suhesti
Published: April 2021

The purpose of this research is to see the soundness level of Bank Syariah Mandiri with the method of Risk Profile, Good Corporate Governance, Earnings and Capital. The research method uses quantitative methods. Production factors in the RGEC method are the risk profile using credit risk (NPF), liquidity risk (FDR), income (ROA, ROE and BOPO) and capital (CAR). On the results of Good Corporate Governance using data processed and obtained from PT. Bank Syariah Mandiri. The object of this research is PT. Bank Syariah Mandiri. The sampling technique in this study using purposive sampling. This research period is 2013-2017. The data analysis technique used in this research is quantitative descriptive and using the RGEC method (Risk Profile, Good Corporate Governance, Earnings and Car), as for the benchmarks to determine the soundness level of a bank after each examination, namely by determining the results of the study classified into the bank's health rating. The results showed that the health of PT. Bank Syariah Mandiri which uses the Risk Profile approach, Good Corporate Governance, Earnings, and Capital as a whole can be said that Bank Syariah Mandiri is a fairly healthy bank.
Analisis Penilaian Tingkat Kesehatan Bank dengan Metode RGEC Pada PT Bank BRI Syariah (Persero) 2013-2018
Authors: Samanto Hadi , Hidayah Nurul
Published: April 2021

The purpose of this research is to determine the influence of the four aspects of RGEC on the assessment of the bank's health level at PT Bank Rakyat Indonesia Syariah. This research uses RGEC method consisting of risk profile, good corporate governace, earning and capital. The sampling techniques in this study used saturated sample methods. And the sample used in this study is the financial statements of PT. Bank BRI Syariah from 2013 to 2018. As one of the sharia public banks in Indonesia, BRI Syariah Tbk bank must maintain the bank's health level in the following years in order to maintain public trust, customers and stake holders towards BRI Syariah Tbk bank. There are several assessment indicators in certain years that fluctuate, this needs to be considered so that in the following years the indicator is maintained stability so as not to adversely affect performance. PT Bank BRI Syariah Tbk also needs to lower operating costs from rank 5 which is unhealthy to rank 1 very healthy in order to maintain the company's performance by increasing profit, especially operating profit. PT Bank BRI Syariah Tbk also needs to lower the percentage rate of Earnings (Rentability) from unhealthy, unhealthy, healthy enough to be a healthy or very healthy rating, with the aim of ordering PT. Bank BRI Syariah Tbk has a higher profit.
Pengaruh Minat Anggota Terhadap Perkembangan BMT UGT Sidogiri Cabang Jakarta
Authors: Mukarromah Mukarromah , Widana Ign Oka
Published: April 2021

This study examines the influence of interest on the development of BMT UGT Sidogiri Jakarta Branch by using TPB (Theory of Planned Behavior) as the theoretical basis and using PLS (Partial Lease Square) as a tool to measure interest. BMT UGT stands for Baitul Mal wa Tamwil and the Integrated Joint Venture. These two things are part of the name for BMT which was founded by alumni of the Sidogiri Islamic boarding school. This study aims to examine how interest can influence the development of BMT UGT Sidogiri Jakarta Branch. Seeing that more and more people are aware of the prohibition of usury and BMT Sidogiri as one of the financial institutions based on sharia principles and free from usury. In this study, Theory of panned behavior is used as a theoretical basis to see the influence of attitudes, subjective norms and behavioral control on members' interests, so that it is from the interests of members that it can be seen how the development of BMT UGT Sidogiri Jakarta Branch. The results of the analysis show that subjective norms have the most positive and significant influence on the development of BMT UGT Sidogiri Jakarta Branch. Subjective norms are the most influential variable on members' interests because external and internal pressures will greatly influence members' behavior.

Keywords: BMT development, Theory of Planned Behavior, Member interests.
Potensi Kabupaten Bangkalan Menjadi Destinasi Wisata Halal
Authors: Faraby Muhammad Ersya
Published: April 2021

Kabupaten Bangkalan sebagai pintu gerbang masuk pulau Madura mempunyai potensi besar dalam mengembangkan wisata, dengan adanya sumber daya alam yang memadai serta di support dengan adanya Makam Syaikhona Holil sebagai rujukan tempat destinasi wisata religi yang mendatangkan para peziarah dari berbagai daerah di Indonesia. Konsep wisata halal merupakan tren baru dalam pengembangan pariwisata di Indonesia. Metode penelitian menggunakan pendekatan kualitatif deskriptif,metode pengumpulan data dengan cara wawancara, observasi, dan dokumentasi dengan informan. Hasil yang dihasilkan pada penelitian ini bahwa Kabupaten Bangkalan siap bilamana konsep wisata halal benar-benar diterapkan, melihat potensi dari variable penunjang yang terdiri dari (Atraksi, Amenitas, Aksesbilitas, dan Kelembagaan) namun memang ada beberapa hal yang harus dipenuhi dan dibenahi dengan ditunjang adanya SK Gubernur bahwa di Madura khususnya Kabupaten Bangkalan menjadi destinasi wisata Halal serta komitmen dan sinergi Tokoh Masyarakat, Kyai dari pimpinan daerah dalam menjadikan Kabupaten Bangkalan menjadi destinasi wisata halal.
Pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah Terhadap Profitabilitas Bank Umum Syariah di Indonesia
Authors: Damayanti Erlyna , Suartini Sri , Mubarokah Isro’iyatul
Published: April 2021

The purpose of this study was to analyze the effect of mudharabah financing and musyarakah financing on profitability of Islamic commercial banks in Indonesia for the 2017-2019 period. The research method used is descriptive research with a quantitative approach using secondary data as research material. Secondary data used are the quarterly financial reports of PT Bank Muamalat Indonesia, PT Bank BRI Syariah, and PT Bank Bukopin Syariah for the 2017-2019 period. The sampling method used was purposive sampling. The data analysis technique used the classical assumption test (normality test, multicollinearity test, heteroscedasticity test, and autocorrelation test). After that to test the hypothesis (t statistical test, f statistical test, and the coefficient of determination), and multiple linear regression analysis. The results showed that both mudharabah and musyarakah financing had an influence on profitability (ROA). Furthermore, partially mudharabah financing has a positive and significant effect on profitability (ROA). Then for musharaka financing partially has a negative and significant effect on profitability (ROA).
Analisis Broker Contract Kepengurusan Surat Izin Mengemudi dalam Islamic Framing (Studi Kasus Satpas Polres Demak)
Authors: Purnomo Hadi , Cahya Bayu Tri , Kuncoro Muhammad Lutfi , Suparwi Suparwi
Published: April 2021

Indonesia's bureaucratic administration is quite famous for its complexity. Starting from the procedures it is long and many of them, so the service that is less efficient in serving many people. Nowadays, until technology enters the modern era in driver’s licence management, services are still not optimal, because technology is only limited to being glanced at without being touched and considered to be improved to control service efficiency. Brokers are here to sneak in, offering convenience, speed to prospective driver’s licence applicants, so that transactions can be made between them. However, this incident made it unclear for the community. On the other hand, the actions of brokers are very helpful for driver’s licence applicants in their management. With the phenomenological qualitative methodology, it will be illustrated that the contract exists between the two parties (brokers and service users), because the clarity of a contract is the most important thing to tie cooperation between fellow social beings so that no one is harmed and is not partial. This research was conducted at the Demak Resort Police with a phenomenological approach and using interview data collection techniques, observation and documentation. The results of this study reveal that the contract that exists between the driver’s licence broker and service users in the management of the driver’s licence is the Ijarah Agreement. And this contract transaction is a legal thing. In general, the process of the driver’s licence management mechanism by brokers is haram. Because there is an element of risywah or bribery in the mechanism.
Etika Bisnis Rasulullah SAW Sebagai Pelaku Usaha Sukses dalam Perspektif Maqashid Syariah
Authors: Hardiati Neni
Published: April 2021

This study aims to review the business ethics carried out by Rasulullah SAW in accordance with the objectives of maqashid sharia. The writing of this journal article uses qualitative research, in this article, the literature study conducted by the author is to search various written sources, whether in the form of books, archives, magazines, articles, and journals, or documents relevant to the problem. reviewed from the latest journals that discuss the business ethics carried out by the Prophet Muhammad which is in accordance with the objectives of maqashid sharia. Based on the above discussion, what is obtained is that business actors must follow business ethics as exemplified by the Prophet. However, there are several aspects that must be fulfilled involving some irresponsible parties, such as dishonesty, not protecting consumer rights, friendly buyers or using disrespectful language, buyers who do not protect the rights of patrons, and business actors who are not responsible for customers and pelapak quickly and precisely. The implementation of maqashid sharia, four safeguards of which can protect consumers from their rights.

Keywords: Business Ethics, Business Personnel, Perspective, Maqashid Syariah
O CRIME DE BAGATELA E A RELAÇÃO COM A SUPERLOTAÇÃO DO SISTEMA CARCERÁRIO BRASILEIRO
Authors: Mello Deborah , Lima Isabella
Published: April 2021

O presente trabalho tem como escopo a análise do crime de Bagatela, ou princípio da insignificância, sua aplicação ou não e a possível relação com a superlotação do sistema carcerário brasileiro. Desta forma, apontaremos com a pesquisa, que recai sobre o princípio da insignificância o crime de furto que tem por objeto produtos de pequeno porte e que indivíduos que cometeram tais crimes não deveriam ser punidos com a pena de prisão. Daremos ênfase na discussão da aplicação do princípio logo na audiência de custódia uma vez que facilmente o juiz identifica se há relevância, tipicidade, ou legalidade no ato, ou não no delito. Através de dados e pesquisas bibliográficas foi dada a composição desse trabalho, tendo como referência doutrinadores renomados na área da execução penal. Por fim, será analisada a urgente necessidade de trazer novos parâmetros para a aplicação e interpretação da lei penal por parte de magistrados, promotores e advogados, buscando o efetivo respeito dos direitos humanos fundamentais.
O acesso à educação de crianças migrantes e o desafio da pandemia
Authors: Martin Marina , Galib Carolina
Published: April 2021

O objetivo 4 da Agenda 2030 para o Desenvolvimento Sustentável, criada pela Organização das Nações Unidas (ONU), trata do direito universal à educação. Além disso, a Convenção sobre os Direitos da Criança, em seu artigo 28, dispõe que os Estados Partes da Convenção devem atuar para reconhecer o direito à educação da criança em igualdade de condições. No entanto, sabe-se que a criança migrante enfrenta várias barreiras ao acesso à educação, as quais foram potencializadas durante a pandemia de COVID-19. Assim, a presente pesquisa visa analisar as medidas tomadas no Estado e no Município de São Paulo em relação à educação das crianças migrantes durante esse período. Para tanto, utilizou-se da metodologia de pesquisa exploratória, pautada na análise de documentos oficiais, além de pesquisa bibliográfica pertinente ao tema. Foi verificado que houve um esforço estadual e municipal para garantir o acesso da criança migrante em idade escolar à educação pública de qualidade em tempos de pandemia.
Etiology and pathogenesis of acute pyelonephritis in children
Authors:   Siberian State Medical University of the Ministry of Healthcare of the Russian Federation, Shikunova Ya.V. ,   Tomsk, Russia, Gudkov A.V. ,   Siberian State Medical University of the Ministry of Healthcare of the Russian Federation; Tomsk, Russia, Boshchenko V.S. ,   Siberian State Medical University of the Ministry of Healthcare of the Russian Federation; Tomsk, Russia, Selivanov S.P. ,   Siberian State Medical University of the Ministry of Healthcare of the Russian Federation; Tomsk, Russia, Isayeva S.N. ,   Siberian State Medical University of the Ministry of Healthcare of the Russian Federation; Tomsk, Russia
Published: April 2021

Introduction. Acute pyelonephritis in children takes a leading place among the reasons for hospitalization. Objective. To study the epidemiological, anamnestic, diagnostic and clinical features of the course of pyelonephritis in children. Materials and methods. We have carried out a retrospective study of case histories of 142 children admitted to the urology department of the Emergency hospital №2 (Tomsk) with a diagnosis of acute pyelonephritis. Results. According to the results of our study, children of both sexes of young age (up to 1 year оf age) suffer from acute complicated pyelonephritis, whereas acute uncomplicated pyelonephritis is typical for girls over 3 years old. The sensitivity of ultrasound examination of the kidneys in acute pyelonephritis was 76.8%. The vast majority (96,8%) of acute uncomplicated pyelonephritis were caused by Escherichia coli. Escherichia coli was the cause of acute complicated pyelonephrities only in 30.8% of patients, Pseudomonas aeruginosa was ranked in second in frequency (15.4%), and Enteroccoccus faecalis was ranked third (11.5%). The following antibiotics retained their effectiveness among all the identified causative flora of uncomplicated pyelonephritis: fosfomycin, furagin, gentamicin, amikacin. Only amikacin showed absolute efficiency (100%) in the group of complicated pyelonephritis. 90% of bacteria showed sensitivity to fosfomycin, and 88.5% to cefepime and ertapenem. For children with acute pyelonephritis, the acute phase process of cytomegalovirus, Ebstein-Barr viral infections, previous herpes simplex virus infection, as well as contact with Chlamydia trachomatis, Ureaplasma urealуticum and Mycoplasma hominis are specific. Conclusion. The results of the study indicate the dynamics in the etiology and pathogenesis of acute pyelonephritis in children and a need for an annual monitoring in order to correct therapy.
Paraganglioma of the urinary bladder. Experience in surgical treatment
Authors:   «Russian Scientific Center for Roentgenoradiology» of the Ministry of Health of Russia, Pavlov A.Yu. ,   Moscow, Russia, Dzidzaria A.G. ,   «Russian Scientific Center for Roentgenoradiology» of the Ministry of Health of Russia; Moscow, Russia, Tsybulsky A.D. ,   «Russian Scientific Center for Roentgenoradiology» of the Ministry of Health of Russia; Moscow, Russia, Fastovets S.V. ,   «Russian Scientific Center for Roentgenoradiology» of the Ministry of Health of Russia; Moscow, Russia, Kravtsov I.B. ,   «Russian Scientific Center for Roentgenoradiology» of the Ministry of Health of Russia; Moscow, Russia, Uzdenov R.A. ,   «Russian Scientific Center for Roentgenoradiology» of the Ministry of Health of Russia; Moscow, Russia
Published: April 2021

Introduction. Pheochromocytoma is a tumor that develops from the chromaffin tissues of the sympathetic nervous system. The most frequent localization is the adrenal medulla. However, in about 10% of cases, pheochromocytomas can occur in ectopic or extrarenal localities (the brain and up to the pelvic organs). An ectopic pheochromocytoma is called a paraganglioma. It may be difficult for doctors to determine an accurate diagnosis due to the fact that the disease emits bladder cancer in its clinical manifestation. The rare localization and poorly understood structure of the tumor also makes it difficult for specialists to determine the correct treatment strategy. This article describes a rare clinical case that clearly demonstrates all stages of the clinical course, diagnosis, and treatment of bladder parganglioma. Materials and methods. We are looking at a clinical case that occurred in the clinic of the Federal state budgetary institution RSCR. This article describes in detail all stages of the clinical course, methods of diagnosis and treatment of paraganglioma of the bladder. Clinical practice and results. Paragangliomas are rare tumors of the bladder. They may have clinical, radiological, and pathological features similar to bladder cancer. Typical symptoms are catecholamine secretion, especially associated with periods of urination. Conclusions. The optimal method of treatment is laparoscopic or open resection of the bladder. Other methods of treatment, such as transurethral resection, can be considered as effective diagnostic methods, but as an independent treatment option, they are associated with non-radicality and a high risk of intraoperative complications. In the future, it is critical to standardize the principles of examination, treatment and follow-up of patients with paraganglioma of the bladder.
Laparoscopic ureteroplasty with tubularized buccal graft for extended obliteration of the distal ureter
Authors:   State Budgetary Institution «Hospital for War Veterans» of the Rostov Region RF, Volkov A.A. , Budnik N.V. ,   State Budgetary Institution «Hospital for War Veterans» of the Rostov Region RF, Zuban O.N. ,   «Moscow Scientific and Practical Center for Combating Tuberculosis of the Moscow City Health Department»
Published: April 2021

Introduction. Reconstruction of the distal ureter after exposure to radiation energy on the pelvic organs remains an important problem in modern urology. The use of tissues of the own urinary tract in these cases is not always possible due to their deficiency in this category of patients, and the formation of an anastomosis by intestinal segments is often unjustified due to the high degree of trauma of enteroplastics. Materials and methods. To improve the immediate and long-term results of surgical treatment of extended strictures and obliterations of the distal ureter, we have developed a new method of its reconstruction – laparoscopic ureteroplasty of the distal ureter with tubularized buccal graft. This surgary was performed on a 36-year-old patient after extirpation of the uterus with appendages and the upper third of the vagina due to malignant neoplasm and several courses of radiation therapy. The length of the replaced ureteral defect was 6 cm. Results. The use of a tubularized buccal graft is an affordable alternative to these operations, and the laparoscopic technique allows one to achieve better anastomosis and reduce the number of postoperative complications. The immediate results of this operation are encouraging in terms of the possibility of its use in this category of patients. Conclusion. Laparoscopic ureteroplasty with tubularized buccal graft may be one of the promising options for the reconstruction of the distal ureter in case of its extended obliteration. The possibilities of this operation will be studied as experience is gained and as long-term postoperative observation of patients is observed.
Analisa Model Evaporasi dan Evapotranspirasi Menggunakan Pemodelan Matematika pada Visual Basic di Kabupaten Maros
Authors: Ahmad Fausan  , Setiawan Budi Indra , Arif Chusnul , Saptomo Satyanto Krido
Published: April 2021

The approach to calculating evaporation and evapotranspiration, both potential and actual, varies widely. The models used to estimate the amount of evapotranspiration, particularly at the Maros Climatology Station, Maros Regency, South Sulawesi. Evaporation models use the Penman, Priestley, Bruin, and Valiantzas models while evapotranspiration models use the Penman, Hargreaves, Jensen-Haise, Penman-Monteith, Radiation, Turc, and Makkink models, where all of these methods use climate data, such as are the minimum temperature (Tn), maximum temperature (Tx), air temperature (Ta), average humidity (RH), rainfall (R), duration of sun exposure (SS), and maximum wind speed (U) in calculations using Visual basic program in Microsoft Excel in the form of code. Thus, it is necessary to conduct an analysis of the suitability of the model to the results of the observations in order to find out which model is suitable according to the results of the largest coefficient of determination (R2). Based on the results of the model suitability analysis, a selected model was obtained, namely the Valiantzas model with a value of 0.980 in the evaporation calculation and the Jensen-Haise model, namely 0.889.