bluuebunny/crossref_metadata_2025 huggingface dataset:
Kualitas Daging Broiler Pengaruhnya Terhadap Pemberian Fermentasi Ampas Sagu (Metroxylon Sago)
Authors: Mihrani rauf  , Indah AIsyah Nur , Beddu Hartina
Published: January 2025

Penelitian ini bertujuan untuk mengetahui pemberian fermentasi ampas sagu terhadap kualitas daging pada broiler yang dapat berpengaruh pada persentase karkas, berat susut masak, tekstur daging, warna daging, aroma daging dan rasa daging, Kajian ini dilaksanakan pada bulan Maret – Mei 2023, di Kel. Romang Lompoa, Kec. Bontomarannu, Kab. Gowa, Provinsi Sulawesi Selatan. Kajian ini menggunakan Rancangan Acak Lengkap (RAL) dengan 4 perlakuan dan 4 ulangan, dimana setiap ulangan terdiri dari 3 ekor broiler. Perlakuan diberikan pada ransum broiler umur 1 hari hingga 29 hari yang terdiri dari Ransum tanpa perlakuan (P0), Ransum dengan 5% fermentasi sagu (P1), Ransum dengan 10% fermentasi sagu (P2), Ransum dengan 15% fermentasi sagu (P3). Parameter yang diamati meliputi persentase karkas, berat susut masak, tekstur danging dan sifat organoleptik. Data dianalisis menggunakan Uji ANOVA dan dilanjutkan dengan Uji Duncan. Hasil penelitian menunjukkan adanya pengaruh nyata (P<0,05) terhadap tekstur daging, aroma daging dan rasa daging, namun tidak memberiakn pengaruh nyata (P>0,05) terhadap persentase karkas, berat susut masak dan warna daging. Berdasarkan data setiap parameter yang diuji dengan berbagai perlakuan, maka dapat direkomendasikan perlakuan terbaik adalah pemberian frmentasi sagu 10% (P2).
Contribuições das atividades extensionistas de astronomia na formação de educadores do campo: uma análise na Perspectiva Deweyana
Authors: Moura Adriel Feitosa de , Silva Alexandre Leite dos Santos
Published: January 2025

As atividades de extensão são importantes para promover a integração entre a sociedade e a universidade, o desenvolvimento comunitário, a inovação na pesquisa, a responsabilidade social e a formação de cidadãos e profissionais em geral. No que tange à formação, a extensão contribui para a aprendizagem dos próprios estudantes universitários que dela participam, proporcionando a eles um caminho formativo mais completo e integrado, ligando a teoria com a prática. Com isso, o objetivo deste trabalho foi identificar as contribuições das atividades extensionistas de astronomia na formação de educadores do campo. Para isso, recorreu-se à pesquisa narrativa e ao referencial teórico sobre a experiência educativa em John Dewey com cinco universitários de um curso de Licenciatura em Educação do Campo da Universidade Federal do Piauí. A pesquisa mostrou que a experiência foi educativa na medida em que costurou interações e continuidades, contribuindo para a formação de sujeitos do campo por meio da aprendizagem de conceitos e habilidades.
Advancing Fraud Detection in Banking: Real-Time Applications of Explainable AI (XAI)
Authors: Sina Ahmadi
Published: January 2025

Technological and regulatory changes have transformed the digital footprints of the banking sector. Today, credit card transactions are providing ten times more data available for fraud detection practices than it was previously available. These larger datasets, combined with the limitations of traditional fraud detection methods, creates an opportunity to adopt Artificial Intelligence (AI) techniques. The effectiveness of AI models in the banking industry for fraud detection is proven but practitioners are slow to adopt this advancement. This was because of the concerns over transparency, trust, and the complexity of integrating these models into existing systems. This paper aims to argue in favor of Explainable Artificial Intelligence (XAI) for fraud detection in the banking sector. XAI enhances transparency, builds trust, and provides clear insights by making AI decisions interpretable and understandable, allowing users to see how and why decisions are made. This paper will explore real-time applications of XAI in the banking sector. It will also highlight the key regulatory changes necessary for effectively integrating AI techniques into banking practices. Lastly, it will encourage future researchers to investigate various aspects of XAI and its potential contribution to improving fraud detection in the banking industry.
Bridging Education Finance Inequality for Sustainable Development in India: Challenges and Policy Pathways
Authors: Harim Qudsi
Published: January 2025

Education finance inequities remain a key barrier towards the attainment of sustainable development in India because funding gaps help to reinforce social and economic disparities. This paper aims to review the research literature on education with an understanding of the concept of educational inequity: equity in regards to both access to education and education quality and afterward with the focus on the consequences for different income levels. Some of the key problems are lack of sufficient funding, imbalance of the financing between regions, and poor utilization of the funding received. Also, increased costs of education serve to deepen the marginalization of other vulnerable groups making the disparities worse. The research examines the relations between the policy instruments, financial tools, and socio-economic factors to determine practical strategies. The paper outlines new policy directions including resources in access and parity models, partnership models, and community models to fill these gaps. These measures are designed to establish inclusive education technology use and data-driven governance to achieve this goal.
Enhancing an AI Algorithm for Hydrocarbons Smart Management
Authors: Abdessamad El Ammouri
Published: January 2025

The efficient and prompt delivery of commodities, which is one of a port's main functions, is of the utmost importance. An essential component for the success of both businesses and economies is the optimization of these processes. The power of machine learning algorithms in improving port operations has been demonstrated in recent years. They are skilled in foretelling and improving various supply chain components, which makes this apparent. In this paper, we present a case example demonstrating the use of machine learning techniques to improve hydrocarbon operations at the Tangier Med Port. A quartet of commonly used machine learning algorithms was chosen, and they were put through a battery of tests to see how well they predicted cargo volumes and optimized the storage of hydrocarbon liquids. Our research shows that the random forest method outperforms its competitors, predicting cargo volume with an accuracy of more than 90% while also significantly increasing the efficiency of storing hydrocarbon liquids. By implementing this method in a real-world setting, turnaround times were significantly shortened, productivity increased, and customer satisfaction increased. Our research intends to highlight the benefits that machine learning algorithms provide in improving port operations and, at the same time, provide essential insights into their smooth integration within real-time settings. As we look to the future, potential projects might explore other machine learning techniques. They also have the potential to be combined with auxiliary technologies, such as the Internet of Things (IoT), to advance the development of port operation optimization.
The determination of antioxidant activity of green Coffea arabica L. coffee beans
Authors:   1University of Craiova, Faculty of Sciences, Department of Chemistry, Calea București 107i, Craiova, Romania, Dumitru Mihaela-Gabriela , Ganescu Anca ,   1University of Craiova, Faculty of Sciences, Department of Chemistry, Calea București 107i, Craiova, Romania
Published: January 2025

The determination of antioxidant activity of green Coffea arabica L. coffee beans
Contribution to Co(III) nitro complexes chemistry. New analogues of NH4[Co(NO2)4(NH3)2] complex with hexamethylenetetramine
Authors:   1University of Craiova, Faculty of Sciences, Department of Chemistry, Calea București 107i, Craiova, Romania, Ganescu Anca
Published: January 2025

Contribution to Co(III) nitro complexes chemistry. New analogues of NH4[Co(NO2)4(NH3)2] complex with hexamethylenetetramine
Differently-charged tautomeric forms of three related hexacoordinated complex compounds of Fe(II)
Authors:   University of Craiova, Sbirna Liana-Simona , Moldovan Clementina ,   2University of Petroșani, Faculty of Mining, Department of Management, Environmental Engineering and Geology, Strada Universității, 20, Petroșani, Romania
Published: January 2025

Differently-charged tautomeric forms of three related hexacoordinated complex compounds of Fe(II)
Bubaludicus: games and playfulness for the buffalo promotion
Authors: Silva Pessoa Ricardo Alexandre
Published: January 2025

Information on any issue is currently available with just one click, which determines the need to rethink how to teach. Creating an effective learning environment is not easy. Innovative methods attract more interest from people due to their needs. This paper describes the application of an innovative strategy (Bubaludicus) through the use of the games for promotion of knowledge about buffalo (Bubalus bubalis) breeding and production. The strategy is based on the belief of the existence of a relationship between game and learning. A game compatible with android phones was developed. In the game, the user needs to fit geometric pieces together to achieve the ultimate goal of completing the shape. At the end of play, information about Bubalus bubalis (species, production, products, importance, among others) is displayed on the screen. Puzzles and memory games (physical games) were also developed with the same objectives. 45 children and 32 adults were selected to evaluate the effectiveness of the strategy. It was observed that the challenge of the game resulted in memorization of information about the domestic buffalo. An important feature associated with the memory game was the competitor’s familiarization with the “figure” of the buffalo, distinguishing it from Bison bison and Cyncerus caffer. This research highlighted the use of the games as a knowledge-diffusion strategy. It is possible to consider “Bubaludicus” as a powerful and playful tool for the Bubalus bubalis promotion.
Desarrollo tecnocientífico y bienes jurídicos. Cuando la tecnología revela lo importante
Authors: Solari Merlo Mariana N.
Published: January 2025

El desarrollo tecnocientífico es un fuerte motor que impulsa el progreso de la sociedad y contribuye a elevar los niveles de bienestar alcanzados. En las sociedades actuales, altamente tecnificadas, su grado de imbricación en el tejido social es tal que difícilmente pueda concebirse algún aspecto de la vida donde la tecnología no esté implicada. Esto supone que, a la par que sus beneficios se extienden, también lo hacen los riesgos que su desarrollo implica, puesto que ninguna innovación tecnocientífica está exenta de cierta dosis de incertidumbre y potencial peligro.La tecnología supone cambios en todos los aspectos de la vida, y el derecho, como parte de la misma, no queda al margen de sus implicaciones. En el ámbito del derecho penal español, el desarrollo tecnocientífico ha conllevado hondas transformaciones, mas la fundamental es la que se produce en su núcleo esencial, esto es, en la propia concepción del bien jurídico.
Two Legacies of Hegel’s Ethics of Recognition in the Post-Secular Age: Habermas and Taylor on the Recognition of Minorities’ Religions
Authors: Hwang Eunyoung
Published: January 2025

This article explores how Hegel’s ethics of recognition and its contemporary trajectories shed light on the recognition of minorities’ religions in a post-secular society by considering Hegel’s view and the Hegelian approaches of Habermas and Taylor. Hegel’s ethics of recognition is helpful for overcoming identity politics in the context of the recognition of minorities’ religions, since it allows room for the multiple dimensions of recognition to identify agreements and differences and the structure of recognition in the relationship between religion and the state. Habermas and Taylor develop two different Hegelian approaches to multidimensional recognition by focusing on perspectival exchanges (Habermas) and social conceptions of the good (Taylor) when addressing the recognition of minorities’ religions in the post-secular democratic state.
Relationship between College Students' "Savoring", Personal Growth Initiative and Subjective Well-being: A Different Perspective of "Anticipating"
Authors: Xiao Renming , Lin Huali
Published: January 2025

Background: The issue of psychological crisis among college students is becoming increasingly prominent. "Savoring" can effectively increase the level of subjective well-being of college students and is an important protective factor against psychological crisis. However, its mechanism of action is still unclear and requires further exploration. Objective: To explore the mediating role of personal growth initiative in the relationship between "Savoring" and subjective well-being, and to provide reference for improving the mechanism of "Savoring" enhancing subjective well-being. Methods: The Savoring Brief Inventory (SBI), The Chinese Version of Personal Growth Initiative Scale-Ⅱ (C-PGIS- Ⅱ) and General Subjective Well-being Scale (GWB) were used to investigate 200 college students in China, and the mediating effect model was constructed and tested to explore the role of personal growth initiative in the process of "Savoring" in improving college students' subjective well-being. Results: There was significant correlation between personal growth initiative and its four dimensions, "Savoring (anticipating)" and subjective well-being (P < 0.01); The level of "Savoring (anticipating)" had significant positive effects on subjective well-being and personal growth initiative (β=0.167, p < 0.05; β=0.537, p < 0.001), and at the same time, personal growth initiative has a significant positive effect on subjective well-being, with a standardized coefficient of 0.316 (p < 0.001). Conclusion: In the perspective of "Anticipating", Personal growth initiative plays a partial mediating role between the level of "Savoring" and subjective well-being of college students, in which the direct effect is 0.167, and the indirect effect size is 0.17, with the latter accounting for 50.4% of the total effect size.
Causal Association between Saturated Fatty Acid Foods and Osteoarthritis and Identification of Potential Targets
Authors: Chen Kaige , Li Xingqiang , Zeng Xueqin , Sun Yindi
Published: January 2025

Background: Numerous studies suggest a link between the consumption of foods rich in saturated fatty acids and the development of osteoarthritis. However, the causal relationships are still unclear. Moreover, the complex pathogenesis poses challenges in developing targeted drugs and identifying biomarkers. Objective: To investigate the potential causal association between the consumption of foods in saturated fatty acids and osteoarthritis, as well as to identify potential therapeutic targets and biomarkers using colocalization analysis. Methods: A two-sample Mendelian randomization (MR) analysis based on publicly available genome-wide association studies was employed to infer the causal relationship. The effect estimates were calculated using the random-effects inverse-variance-weighted method. Bayesian colocalization analysis was conducted to identify potential therapeutic targets and metabolic products. Results: Cheese intake per standard deviation increase causally reduced the risks of knee osteoarthritis (OR = 0.605; 95% CI, 0.479-0.764; p < 0.001), osteoarthritis of the hip or knee (OR = 0.676; 95% CI, 0.553-0.826; p < 0.001), and osteoarthritis self-reported (OR = 0.720; 95% CI, 0.521-0.995; p = 0.047). Cheesy biscuits intake per standard deviation increase causally reduced the risks of knee osteoarthritis (OR = 0.485; 95% CI, 0.239-0.987; p = 0.046), osteoarthritis of the hip or knee (OR = 0.535; 95% CI, 0.315-0.909; p = 0.021). Pork intake per standard deviation increase causally reduced the level of basophil (OR = 0.738; 95% CI,0.579-0.941; p = 0.014); each standard deviation increase in mutton intake reduced the level of CRP (OR = 0.763; 95% CI. 0.594-0.979; p = 0.034), each additional standard deviation of whole milk intake reduced the level of CRP (OR = 0.079; 95% CI, 0.008-0.737; p = 0.026), and each additional standard deviation of fried potato intake reduced the level of the neutrophil count (OR = 0.944; 95% CI, 0.892-0.999; p = 0.048). Three single nucleotide polymorphisms (SNPs), namely rs143384, rs66989638, and rs8053839, associated with knee or hip osteoarthritis, as well as one SNP (rs112635299) associated with osteoarthritis metabolism, were identified through colocalization analysis. Conclusions: This two sample MR analysis found a causal negative association between foods containing saturated fatty acids and both osteoarthritis and biomarkers. Colocalization analysis identified three potential drug targets and one metabolite that could serve as a diagnostic marker.
Research Progress on the Plasticity Mechanism of Synapses in the Treatment of Senile Cognitive Impairment with Electroacupuncture
Authors: Lin Li , Ren Wei , Zhang Xuanyu , Shi Yusu , Li Yongfeng
Published: January 2025

Senile cognitive dysfunction is a common type of cognitive disorder. Electroacupuncture therapy can effectively improve the degree of senile cognitive dysfunction and delay the development of cognitive disorders from dementia. In recent years, with the deepening research on the mechanism of electroneedle cognitive disorder, synaptic plasticity, as a new entry point, has provided a new idea for the study of the mechanism of electroacupuncture. As an important part of brain plasticity, synaptic plasticity plays an important role in the activities of the nervous system and is of great significance to explore the mechanism of electroacupuncture. By consulting the relevant literature in recent years, the research progress of electroacupuncture regulation of synaptic plasticity in the treatment of senile cognitive disorder is analyzed from the aspects of synaptic structural plasticity, synaptic functional plasticity and expression of synaptic plasticity-related proteins.
The Role of NDRG2 in the Chronic Pain Process
Authors: Hao Yue , Li Zhaoshuang , Wen Xinya , Zheng Jin
Published: January 2025

Chronic pain is an important physiological response of the organism that involves a variety of molecules and cells, among which astrocytes play an important role in the development of chronic pain. NDRG2, a member of the N-myc downstream regulatory gene family, is expressed in astrocytes of the central nervous system and is involved in physiological functions affecting apoptosis, astrocyte activation, blood-brain barrier integrity and glutamate clearance regulation of glutamate clearance and other physiological functions. In this paper, we focus on the involvement of NDRG2 in the regulation of chronic pain by affecting the function of astrocytes, and discuss whether NDRG2 can be used as a potential target for pain treatment, taking into account the existing studies.
Research Progress of Astragalus in the Treatment of Membranous Nephropathy
Authors: Men Niuniu , Tian Yun
Published: January 2025

The basic pathogenesis of membranous nephropathy (MN) is the primary deficiency accompanied by solid deficiency. The deficiency of spleen and kidney is the primary and the symptom of rheumatism and stasis. Astragalus is the essential medicine for tonifying spleen and kidney. In the treatment of membranous nephropathy, Astragalus can play the role of tonifying spleen and kidney, detumifying water, dispelling pathogenic wind and promoting blood flow. Its classic formula has also been widely used in the treatment of membranous nephropathy. This article reviews the research status of astragalus in MN treatment.
Clinical Experience of Yan Changhong in the Treatment of Acne with Modified Loquat Qingfei Decoction Combined with Bloodletting and Cupping at Special Acupoints
Authors: Zhao Tenglu , He Yuxuan , Yan Changhong
Published: January 2025

Acne is one of the common and frequent diseases in clinic, Prof. Yan Changhong is a famous traditional Chinese medicine practitioner in Baotou City with rich clinical experience. He believes that the key organs of acne are in the lungs and the disease is in the skin, it is also related to the spleen and the stomach. The main mechanism is that the lungs and the stomach are full of heat, the heat and toxin are embedded in the skin, and the main pathological factors are toxicity, heat, dampness, phlegm, and blood stasis. Prof. Yan Changhong often applies the modified Loquat Qingfei Decoction combined with bloodletting and cupping at special acupoints.
Research Progress on Shengxian Decoction in the Treatment of Non-Small Cell Lung Cancer
Authors: Liao Huarui , Zhu Jie
Published: January 2025

Lung cancer has the highest incidence and mortality rates among malignant tumors in China, with non-small cell lung cancer (NSCLC) accounting for 80%-85% of lung cancer cases. In recent years, treatment methods such as surgery, radiotherapy, and chemotherapy have advanced significantly; however, issues such as numerous complications, severe side effects, and increased drug resistance remain. Traditional Chinese Medicine (TCM) offers a multi-component, multi-target, and multi-pathway approach for treating NSCLC without these drawbacks, which has attracted considerable attention. The fundamental pathogenesis of NSCLC in TCM is characterized by Qi deficiency and Qi sinking, encapsulated in the saying, "When the righteous Qi is present, evil cannot invade." The great Qi resides in the chest, and its sinking makes one susceptible to cancer toxins. Shengxian Decoction is a representative formula for treating Qi sinking syndrome. Clinical and experimental studies have confirmed that Shengxian Decoction is effective against NSCLC, demonstrating good results in inhibiting tumor proliferation, promoting tumor cell apoptosis, blocking tumor cell invasion and metastasis, reducing inflammation, and preventing tumor cell immune evasion. Research at the levels of network pharmacology and molecular biology has also identified several active components in Shengxian Decoction with anti-lung cancer properties, which exert their effects through multiple targets. Currently, there is a lack of comprehensive literature on the use of Shengxian Decoction for treating NSCLC. This paper reviews the effects of Shengxian Decoction on NSCLC from the perspectives of theoretical origins, material basis, network pharmacology, and experimental and clinical studies, aiming to provide a reference for further research on the pharmacological effects and clinical applications of Shengxian Decoction.
Progress of Middle Meningeal Arterial Embolization for Chronic Subdural Hematoma
Authors: Tang Qingfan , Zhang Yi , Liu Lei
Published: January 2025

Chronic subdural hematoma (intermediate intracranial hemorrhage, CSDH) is a space-occupying disease, which is mostly common in neurosurgery and more common in old age. At present, surgical treatment is mainly used, but the postoperative recurrence rate is high, which is the most important treatment method at present. As a new treatment for CSDH, meningeal artery embolization has been found to block the blood supply of CSDH, but there is no further research and recognized consensus. The authors summarized the progress of anatomical research, technical methods and precautions, material selection and therapeutic effect of meningeal arterial embolism for CSDH.
PREGĂTIREA DE FOC A ATACULUI – PROVOCĂRI ALE CONFLICTELOR ACTUALE
Authors: MIREA Adrian
Published: January 2025

Pregătirea de foc a atacului a fost și continuă să reprezinte un element facilitator al asaltului obiectivelor terestre, asigurând nivelul necesar de protecție a forței și libertatea de acțiune pentru elementele de manevră. Prin intermediul acestui articol am avut în vedere argumentarea relevanței acestui procedeu în desfășurarea conflictului modern, prezentând perspectiva normativ doctrinară în vigoare, dar și exemple elocvente din războiul ruso-ucrainean în desfășurare. Am pus accent pe principalele provocări în planificarea și executarea pregătirii de foc a atacului în mediul de confruntare, având în vedere diferențele de abordare, determinate, în principal, de influența conceptuală și a progresului tehnologic asupra confruntării armate, pentru a scoate în evidență modul actual de întrebuințare a acestui procedeu într-o operație ofensivă. Argumentele prezentate în cadrul articolului evidențiază reziliența în timp a ideilor fundamentale caracteristice pregătirii de foc a atacului, dar și influența nivelului de înzestrare și tehnologizare a structurilor de forțe asupra modului de întrebuințare în luptă a acestora. Posibilitățile capabilităților moderne de angajare cu foc a țintelor permit o abordare actualizată a pregătirii de foc a atacului, însă principiile și scopurile executării acestei acțiuni au rămas în mare măsură neschimbate.
Repere esențiale ale operațiilor specifice luptei armate în mediul urban
Authors: NISTORESCU Claudiu Valer
Published: January 2025

Noile cerințe ale mediului de operare contemporan impun ajustări la nivelul procesului de planificare a operațiilor, pregătirii și executării acestora. Mediul urban, prin specificitatea sa, generează o serie de implicații asupra operațiilor specifice luptei armate, ele devenind repere esențiale ale procesului operațional. În acest context, obiectivul acestui demers îl reprezintă identificarea și descrierea acestor repere ale procesului operațional, aferent mediului urban. Rezultatele cercetării, deși oferă soluții empirice, devin valoroase prin aportul teoretic oferit comandanților nivelului tactic în ceea ce privește abordarea acestui tip de operații.
Date noi privind amploarea dezertărilor din Armata Roșie (Sovietică) – expresie a rezistenței antisovietice a populației RSS Moldovenești în anii 1944-1954
Authors: LEȘCU Anatolie
Published: January 2025

Istoria părții de est a ceea ce a fost pe timpuri Țara Moldovei sau a arealului estic al spațiului românesc, situat în interfluviul pruto-nistrean, teritoriu, care, ulterior, a primit denumirea de Basarabia, este una tragică și zbuciumată. Numai în ultimii 200 de ani acest teritoriu a trecut prin trei ocupații și anexări, toate săvârșite de statul rus, în diferite forme ale existenței sale – 1812, 1940, 1944. Sovietizarea Moldovei după a doua ocupație a Basarabiei, din vara anului 1944, a decurs cu mari greutăți, populația din artificial creata RSS Moldovenească opunându-se prin diferite metode autorităților sovietice. Printre diversele forme de rezistență, se regăsea și dezertarea din rândurile Armatei Sovietice. În condițiile sovietizării forțate a RSSM, în perioada anilor 1944-1953, această practică a căpătat unele trăsături cu un pronunțat caracter antisovietic, făcând parte din arsenalul luptei populației împotriva ocupanților.
Fundamentarea capabilității de asigurare a sprijinului prin foc întrunit, folosind modelul NATO
Authors: MIREA Adrian
Published: January 2025

Asigurarea sprijinului prin foc la nivel întrunit reprezintă o capabilitate indispensabilă grupărilor de forțe care facilitează îndeplinirea obiectivelor stabilite în toate tipurile de operații. Pornind de la ideea că elaborarea unei doctrine a sprijinului prin foc, actualmente inexistentă la nivel național, nu este suficientă pentru realizarea acestei capabilități  la nivelul grupării de forțe, am argumentat, prin lucrarea de față, și alte schimbări pe care le consider necesare, folosind modelul NATO de dezvoltare a unei capabilități, descris prin acronimul DOTMLPF-I. În prima parte a articolului, am prezentat succint elementele componente ale modelului NATO, pentru ca, ulterior, în cea de-a doua parte, să abordez capabilitatea de asigurare a sprijinului prin foc în ansamblul ei, sub aspectul doctrinei, al organizării structurilor de forțe, al modului de instruire, al nevoilor de revizuire a resurselor disponibile, al modului de pregătire profesională a liderilor militari și a personalului responsabil în domeniul sprijinului prin foc, al infrastructurii existente și alnivelului de interoperabilitate necesar, astfel încât capabilitatea menționată să fie real disponibilă structurilor de forțearmate. Acțiunile identificate pe cele opt direcții ale modelului NATO pot constitui o perspectivă de dezvoltare sau de consolidare a capabilității de asigurare a sprijinului prin foc întrunit la nivel național.
Penerapan Sistem Pengendalian Internal Pemerintah sesuai PP 60 Tahun 2008 dan Sistem Informasi Akuntansi Berbasis Artificial Intelligence Terhadap Kecenderungan Fraudulent Financial Reporting
Authors: Prayogi Gusti Dian
Published: January 2025

Abstrak— For public sector organizations Artificial Intelligence can improve efficiency, transparency, and the quality of services provided to the public if its application is appropriate, as for some technologies in the public sector, for example E-Government, Big Data Analytics and Open Data. This type of research analysis uses quantitative research methods. The research analysis population used was from the Finance and Accounting Section of the Gresik Work Unit, East Java Regency. The sampling technique is target sampling (Proposive). Researchers used a questionnaire to collect data. The developed questionnaire was tested quantitatively with validity and reliability tests. The indicators of the research analysis tool used as variables are the government internal control system (X1), artificial intelligence-based accounting information systems (X2), and financial reporting fraud trends (Y). In this study, descriptive analysis using load factor values and inferential analysis using smartPLS 3.0 software were used as data analysis.
The results of the study state that the government internal control system does not have a significant impact on the tendency of fraud in financial statements with a positive coefficient of 0.103. However, the Artificial Intelligence-based accounting information system has a significant effect on the tendency of financial statement fraud with a coefficient value of 0.637.
Persepsi Mahasiswa Terhadap Minat Investasi Pada Saham Syariah (Studi Kasus Mahasiswa Jurusan Manajemen Fakultas Ekonomi Dan Ilmu Sosial UIN Suska Riau)
Authors: Sari Maya Rizki , Tinaria Lisa
Published: January 2025

This study aims to determine the effect of Perceptions of Sharia Compliance, Perceptions of Investment Objectives and Perceptions of Risk on Investment Interest in Management Major Students of the Faculty of Economics and Social Sciences, State Islamic University of Sultan Syarif Kasim Riau, either partially or simultaneously. The data used in this study is primary data obtained from the results of filling out questionnaires for 100 respondents. Data collection methods in this study used questionnaires, literature books and journals related to research. Data analysis methods used include descriptive analysis, data quality test, classical assumption test, multiple regression analysis and hypothesis testing. The results of this study indicate that partially Perceived Investment Purpose and Perceived Risk have a positive and significant effect on Investment Interest, while partially Perception of Sharia Compliance has no effect and is not significant on Investment Interest. The results of simultaneous testing of the influence of Perceived Sharia Compliance, Perceived Investment Objectives and Perceived Risk have a positive and significant influence on Sharia Investment Interest. The value of Adjusted R Square is 0.326 or 32.6% which means that Investment Interest is influenced by Perceived Sharia Compliance, Perceived Investment Purpose and Perceived Risk and the remaining 67.4% can be explained by other factors not examined in this study.
Pengaruh Penyajian Laporan Keuangan Dan Aksesibilitas Laporan Keuangan Terhadap Akuntanbilitas Pengelolaan Keuangan Desa
Authors: Hambali Deni , Rizqi Reza Muhammad
Published: January 2025

This research aims to determine the influence of the presentation of financial reports and the accessibility of financial reports on the accountability of village financial management. The sample in this research was village officials or officials in Utan District, Sumbawa Regency, totaling 9 villages with a total sample of 45 respondents. The research results show that the presentation of financial reports influences the accountability of village financial management and the accessibility of financial reports influences the accountability of village financial management. Then, simultaneously presenting financial reports and accessibility of financial reports, influences the accountability of village financial management in Utan District, Sumbawa Regency. In conclusion, accountability in managing village money is an important part of carrying out good village governance. This is necessary to ensure that village funds are used clearly, effectively and efficiently, as well as improving the standard of living of the people in the village.
Analisis Perlakuan Akuntansi Atas Produk Rusak Galon 19L Pada PT. Aqua Golden Mississipi Babakanpari
Authors: Mevia Tasya Arta , Afif M.Nur , Melani Maria Magdalena , Anwar Saepul
Published: January 2025

Analyzing the accounting for damaged products is important for the Company to calculate the cost of production. The purpose of this research is to determine the recording and calculation of production costs, determine the causes of damaged products, and calculate the accounting treatment for damaged products when determining the production costs of 19L gallons at PT. Aqua Golden Mississippi Babakanpari. The research method used is descriptive with a quantitative approach. Data collection methods include interviews, field observations, and documentation. The data analysis technique uses a full costing approach, process costing method, and determining the cost of production. These findings explain the production costs set by PT. Aqua Golden Mississipi Babakanpari Rp. 15,383,945,347,-. The total loss of damaged products was IDR. 2,631,937,174,- recorded as controlling factory overhead costs.
Pengaruh Sanksi administrasi Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor
Authors: Armena Sherli Oktavia , Maison Witra , Wahyuni Lili
Published: January 2025

This study aims to investigate the impact of tax administration penalties on the compliance behavior of motor vehicle taxpayers. It employs a quantitative research approach, focusing on registered motor vehicle taxpayers at the Solok City Samsat office. Data collection involves a Non-Probability sampling method, with a sample size of 100 respondents. Analysis is conducted using outer and inner models through SmartPLS 3.0 software. The findings indicate that tax administration sanctions significantly influence the compliance of motor vehicle taxpayers.
Pengaruh Fungsi Audit Internal dan Fungsi Manajemen Risiko Terhadap Kinerja Perusahaan Pada PT Inkomas Lestari
Authors: Muryanti Sri , Yuwono Minto
Published: January 2025

This study aims to determine the impact of the Internal Audit function and the Risk Management function on company performance. This research was conducted at PT Inkomas Lestari and the respondents of this study were from the Internal Supervisory Unit (SPI) and the Finance and Accounting Unit using non probability sampling techniques. Furthermore, the data will be processed with the help of SPSS software version 25.0. The results showed that Internal Audit and Risk Management simultaneously had a positive and significant effect on the Company Performance of PT Inkomas Lestari by 75.4%. The remaining variables affected by 24.6% can be influenced by other variables that are not used but still have a relationship with this study.
Pengaruh Dana Pihak Ketiga dan Manajemen Risiko Kredit Terhadap Kinerja Keuangan Bank Perekonomian Rakyat Syariah Provinsi Sumatera Barat Setelah Berakhirnya Kebijakan Stimulus Covid-19
Authors: Meifari Vanisa , Novrina Putri Dwi , Nasution Finalesvita Br
Published: January 2025

Perbankan umum dan bank perekonomian rakyat harus memiliki lingkungan yang sehat agar masyarakat dapat mempercayainya. Bank perekonomian rakyat dan bank umum adalah bagian dari sistem perbankan Indonesia. Penelitian ini bertujuan untuk mengukur dampak pendanaan eksternal dan penerapan manaejmen risiko terhadap laba Bank Perekonomian Rakyat Syariah di Provinsi Sumatera Barat berjumlah 11. Pengolahan data menggunakan SPSS 29 untuk melakukan kemudian dilakukan analisa. Hasil temuan penelitian antara lain: (1) Dana Pihak Ketiga mempunyai pengaruh yang tidak signifikan tehadap kinerja BPRS; (2) tidak signifikannya pengaruh negative pembiayaan bermasalah terhadap kienrja BPRS; (3) tidak signifikannya pengaruh financing to deposit ratio terhadap kinerja BPRS; dan (4) pengaruh negative signifikan biaya operasional terhadap kinerja BPRS.
Pengaruh Disiplin Kerja Dan Komitmen Kerja Terhadap Prestasi Kerja Karyawan Pada PT. Payung Pusaka Mandiri Kediri
Authors: Khasanah Uswatun , Sustiyatik Enni , Djunaedi Djunaedi , Utami Sas
Published: January 2025

This study seeks to examine the concurrent impact of work discipline and work commitment on employee performance at PT. Umbrella Pusaka Mandiri Kediri. The research approach used is quantitative, as it involves numerical data that is examined using statistical procedures based on concrete, objective, quantifiable, rational, and systematic scientific concepts. The population under investigation consists of all employees of PT. Umbrella Pusaka Mandiri Kediri, amounting to a total of 340 individuals. A sample of 77 respondents was chosen using the Slovin technique. Data gathering methods encompass the practices of observation, recordkeeping, and questionnaires. The data analysis techniques utilized included descriptive percentage analysis, classical assumption tests, multiple linear regression analysis, simultaneous significance test (F-test), partial significance test (t-test), and the coefficient of determination (R²). The findings of this investigation can be succinctly described as follows: (1) The level of work discipline has a limited impact on the performance of employees at PT. Umbrella Pusaka Mandiri Kediri. (2) The level of dedication to work has a limited impact on the performance of employees at PT. Umbrella Pusaka Mandiri Kediri. The study found that work discipline and work dedication had a combined impact of 65% on employee performance at PT. Umbrella Pusaka Mandiri Kediri. The remaining 35% of employee performance is influenced by other factors that were not addressed in this study.
Pengaruh Risk Profile, Good Corporate Covernance, Earnings, Capital Terhadap Pertumbuhan Laba Pada Bank Digital Yang Terdaftar Di Bursa Efek Indonesia Periode 2019-2023
Authors: Syifa Aulia , Binastuti Sugiharti
Published: January 2025

Perkembangan teknologi telah membawa kehidupan masyarakat memasuki era revolusi industri 4.0. Revolusi industri 4.0 yang mendorong digitalisasi pada semua lini dalam proses bisnis perbankan, sehingga di masa depan model bisnis perbankan dapat bertransformasi menjadi model bisnis digital. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh Non Performing Loan (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG), Return on Asset (ROA), Net Interest Margin (NIM), dan Capital Adequacy Ratio (CAR) secara parsial maupun simultan terhadap Pertumbuhan Laba pada Bank Digital yang terdaftar di Bursa Efek Indonesia periode 2019-2023. Metode penelitian menggunakan pendekatan kuantitatif, jenis data yang digunakan adalah data sekunder dengan periode data adalah 5 tahun. Teknik analisis data digunakan dalam penelitian ini dengan tahap uji yang dilakukan adalah Uji statistik deskriptif, normalitas, multikolinearitas, heteroskedastisitas, auto korelasi, Regresi Linear Berganda, uji t, uji f, dan uji keofisien determinasi. Sampel dipilih menggunakan metode purposive sampling sehingga terpilih 6 bank digital dengan jumlah data adalah 70 dibantu oleh alat olah data pengujian yang digunakan adalah IBM SPSS. Hasil penelitian menunjukkan bahwa secara parsial variabel ROA berpengaruh terhadap pertumbuhan laba pada bank digital. Akan tetapi variabel NPL, LDR, GCG, NIM dan CAR tidak berpengaruh terhadap pertumbuhan laba pada bank digital. Secara simultan, semua variabel bebas mampu memberikan pengaruh terhadap pertumbuhan laba pada bank digital.
Tenggang Waktu, Tenggang Rasa, Tindakan Sebagai Perlakuan Pembiayaan Murabahah Pasca Bencana Palu, Sigi, dan Donggala
Authors: Fadel Mochamad , Halwi Muhammad Darma , Jurana Jurana
Published: January 2025

This study aims to explore and find out the treatment of murabahah financing after the September 28, 2018 disaster. The natural disaster that occurred in Palu on September 28 2018 was an earthquake that occurred as a result of activities in the large zone of Palu Koro which had a magnitude of 7.4 on the Richter scale which had an impact on performance banks, mainly related to non-performing loans (NPL) resulting from the inability of the debtor. This research was conducted in the city of Palu at Bank Syariah Indonesia on the treatment of murabahah financing after the Pasigala disaster. Using a Qualitative method with an Ethnomethodology approach. Data collection methods used are observation, documentation, and interviews. The results of this study found that the treatment of murabahah financing after the Pasigala disaster at the BSI muh yamin branch was to provide a grace period: postponement of payment of debt obligations, Grace: hold deliberations for customers who have not been able to pay financing at all, and action: obligations that must repaid, but there is no credit bleaching or debt relief for disaster victims
Perhitungan Harga Pokok Produksi Pada Usaha Peternakan Ayam Pedaging M.Yatim Desa Suka Datang Kecamatan Curup Utara
Authors: Adrianti Viona , Paddery Paddery
Published: January 2025

This researcher aims to find out what appropriate method is applied by the M. Yatim Broiler Chicken Farm in Suka Datang Village, North Curup District.
The analysis used in this research is a quantitative descriptive analysis method.
The results of the research show that in the recapitulation of the number of broiler chickens of 23,200 during the 2023 harvest period, namely February to December, the results of calculating the cost of production at the M. Yatim broiler chicken farm, Suka Datang Village, North Curup District, are different, each method is different, The method used is full costing, obtaining Rp. 1,167,930,100 with a cost of production per unit of 50,342, while the variable costing method obtained 1,164,704,100 with a cost price per unit of 50,203 and the Activity Based Costing (ABC) method obtained 1,168,154,100 with a cost price per unit of 50,351.
Analisis Pemikiran Abdullah Saeed Tentang Riba dan Bungan Bank Dalam Perspektif Ekonomi Islam
Authors: Suryani Mardian , Capriyanti Orisa , Khairunnisa Arista
Published: January 2025

The aim of this research is to find out Abdullah Saeed's thoughts about usury and bank interest and to find out the Islamic economics review of Abdullah Saeed's thoughts about usury and bank interest. The research carried out was library research (library research) with a qualitative descriptive approach. Data used in this research: Primary data is data obtained through a series of activities and main data sources in research and secondary data is data obtained through collecting or managing data in the form of documentation studies (document analysis) in the form of reviewing personal documents, references. references or regulations (literature reports, writings, etc.) that are relevant to the research object. From the research results it was found that: According to Abdullah Saeed usury is the taking of additional funds from basic assets or capital in vanity. Bank interest does not include usury, because it does not involve exploitation of the poor (not unjust). Islamic economics review of Abdullah Saeed's thoughts regarding usury and bank interest. There are differences in views between Abdullah Saeed and Islamic economics regarding bank interest. Where Abdullah Saeed gives the view that bank interest in conventional banks is permissible because it does not contain elements of injustice, whereas in the Islamic economic system the term interest is not recognized because According to Islam, interest is usury which is forbidden, therefore Islamic economics replaces the interest system with profit sharing.
Keywords: Usury, Bank Interest, and Islamic Economics.
Membangun Identitas Merek dalam Street Photography: Analisis Strategi Pemasaran Digital
Authors: Muliatie Yurilla Endah , Jannah Nur , Suprapti Sri
Published: January 2025

This study aims to analyze the digital marketing strategies employed by street photographers in building their brand identity in the digital era. Using a descriptive qualitative approach, data were collected through in-depth interviews with both professional and amateur street photographers, as well as netnographic observation on social media platforms such as Instagram and YouTube. The findings reveal that street photographers who successfully establish a strong brand identity tend to implement consistent and authentic content strategies while engaging with their audience through personal and emotional storytelling behind each photo. Instagram is identified as the primary platform for visibility, while YouTube offers broader opportunities to share stories about the creative process. Photographers who maintain authenticity and consistency in their visual style tend to attract more loyal followers, despite facing the challenge of balancing commercial demands with artistic integrity. In conclusion, the success of building a street photographer's brand identity in the digital space depends on a combination of visual quality, authentic narratives, and meaningful engagement with the audience. This study highlights the importance of maintaining a balance between commercial needs and personal identity in digital marketing strategies.
Pengaruh Bahan Makanan, Kesadaran, Sertifikat Halal Terhadap Minat Beli Produk Halal Food Melalui Satisfaction Pada Masyarakat Kota Samarinda
Authors: Irwan Sayid , Zilfana Zilfana
Published: January 2025

This study focuses on food ingredients, halal awareness, and halal certification variables related to the interest in buying halal food products from consumers in Samarinda. The aim is to determine the effect of food ingredients, Halal Awareness, and Halal Certificates on the interest in buying Halal Food Products and add the Satisfaction variable in moderating the three variables. This research method uses a quantitative approach; the data sources used are primary and secondary data, and the population used in this study is the people of Samarinda. The sampling technique for this study uses purposive sampling technique, which is a sample selection technique where an individual selects a sample based on personal assessments of several criteria such as Religious (Muslim and Muslimah) appropriate characteristics of sample members, Foodstuffs on Satisfaction are known to have a positive insignificant effect, Halal Awareness of Satisfaction has a significant positive effect, Halal Certificate on Satisfaction has a significant positive effect,Satisfaction and Interest in Buying Halal Products have a significant positive effect, Foodstuffs through Satisfaction on Interest in Buying Halal Products have a positive insignificant effect, Halal Awareness through Satisfaction and Interest in Buying Halal Products has a significant positive effect, Halal Certificate through Satisfaction on Interest in Buying Halal Products has a value of having a significant positive effect.