bluuebunny/crossref_metadata_2025 huggingface dataset:
Rural youth and the future of entrepreneurship: Insights from Jambi Province's millennials
Authors: Hardiani Hardiani , Amril Amril
Published: May 2024

This study aims to examine the entrepreneurial intentions and characteristics of the millennial generation in rural areas of Jambi Province and to identify the factors influencing these intentions. Data were collected through a survey of millennials in rural Jambi and were analyzed using descriptive statistical tools and the Structural Equation Modeling Partial Least Square (SEM-PLS) approach. The key variables evaluated were individual characteristics, attitudinal factors, and contextual factors. The findings indicate that the entrepreneurial interest of millennials in rural Jambi is relatively high, signaling a promising potential for the emergence of young entrepreneurs in the future. The surveyed millennials' attitudinal and contextual factors directly influence this entrepreneurial interest. While individual characteristics do not directly impact entrepreneurial intentions, they exert an indirect influence mediated by attitudinal and contextual factors.
Strategic enhancement of motor vehicle taxation in Jambi Province: A pathway to strengthened regional fiscal autonomy
Authors: Zamzami Zamzami , Dahmiri Dahmiri , Parkhurst Helen
Published: May 2024

This research aims to develop strategies for boosting motor vehicle tax revenue in Jambi Province. It employs a combination of secondary and primary data, including a time series analysis from 2007 to 2021. The data covers the number of vehicles, the average motor vehicle tax, and revenue realization in Jambi Province. Primary data were gathered from in-depth interviews with experts in local taxation. The study employs descriptive analysis and a SWOT approach for analytical depth. Findings reveal a consistent increase in two- and four-wheeled vehicles from 2017 to 2021 in Jambi Province, potentially signalling economic growth or shifts in mobility patterns. A critical insight from this study is the notable disparity between the rising number of vehicles and the corresponding realization of tax revenue. Specifically, the average tax revenue realization for two-wheeled vehicles during this period was just 25.03 per cent, and for four-wheeled vehicles, approximately 62.30 per cent. The study highlights the crucial role of enhancing Original Regional Revenue (PAD) through motor vehicle taxes as a key strategy to lessen dependence on central funding. It suggests implementing public education initiatives, enhancing public transportation service quality, and reinforcing taxpayer compliance as effective strategies to achieve this goal.
Food security and economic coping strategies among fishing households: Insights from Tanjung Jabung Timur and Tanjung Jabung Barat, Jambi Province
Authors: Junaidi Junaidi , Amril Amril , Hardiani Hardiani
Published: May 2024

This study aims to: 1) Analyze the socioeconomic characteristics and economic coping strategies of fishing households in Tanjung Jabung Timur and Tanjung Jabung Barat; 2) Assess the level of food security among fishing households in these districts; 3) Examine the influence of socioeconomic characteristics and economic coping strategies on the food security of fishing households in Tanjung Jabung Timur and Tanjung Jabung Barat. Data were collected through surveys in four sample villages across the two districts. Descriptive statistics, difference tests, and Structural Equation Modeling (SEM) were employed as analytical tools. The findings indicate that economic coping strategies among fishing families, in terms of active income-generating strategies, are categorized as low. In contrast, passive strategies related to cutting back expenses are considered moderate. Overall, the level of food security among fishing households is relatively good. Furthermore, the food security level of fishing households is significantly influenced by family characteristics and coping strategies. Coping strategies directly impact and act as intervening variables between family characteristics and food security.
Deciphering the dynamics of financing choices in Indonesian micro-industries: An empirical analysis of internal and external sources
Authors: Sofia Myrna
Published: May 2024

This study analyzes micro-industry characteristics influencing their choice between internal (own capital) and external financing sources (venture capital, banks, and others). A sample size of 83,616, derived from the BPS Survey, was employed for this purpose. Logistic regression analysis was utilized to address the research questions. The findings suggest that own capital financing predominantly supports micro-industries that are small in scale, possess a low business entity status, have mature owner age, have owners with higher educational backgrounds, and exhibit minimal innovation. Conversely, venture capital financing is more inclined towards larger micro-industries with increasing maturity and more innovations. Bank financing is typically allocated to younger micro-industries with higher business entity status, younger owners, lower income, and those incorporating internet usage. Other forms of capital financing are more likely to be selected by micro-industries with owners who have a lower educational background. The characteristics of micro-industries significantly enhance the probability of opting for bank financing. The educational background of the owner is a critical factor in choosing one's own capital and venture capital financing. In contrast, the size of the micro-industry plays a pivotal role in selecting bank and other capital financing.
The role of bank and startup fintech P2P lending in supporting financial credit for Indonesian farmers
Authors: Aziz Subkhi Abdul , Jayanti Ria , Dinaseviani Anggini
Published: May 2024

One of the challenges faced by farmers is securing capital for the development of their agricultural businesses. Banks and peer-to-peer (P2P) lending fintech startups employ various business models to assist farmers in obtaining the necessary capital. This study investigates the credit financing schemes available to farmers through banks and P2P lending fintech startups. The research, which utilized a qualitative approach, involved collecting both primary and secondary data. Primary data were gathered through comprehensive interviews with two academic experts in the agricultural business sector and five leaders of agri-tech startup companies. Secondary data included: (1) annual financial reports from BRI, Mandiri, and BNI; (2) statistical reports on P2P lending providers from the Financial Services Authority (OJK); and (3) models of financing schemes for farmers derived from a range of empirical sources. A descriptive analysis was subsequently conducted to explore the various financing schemes available to farmers through banks and P2P lending fintech startups, as well as to assess the performance of these financing programs via data on the rate of non-performing loans (NPLs). The findings indicate that the financing schemes implemented by banks predominantly focus on economic factors to facilitate loan repayment. In contrast, P2P lending fintech startup schemes emphasize both economic and social aspects, including enhancing farmers' knowledge in implementing Good Agricultural Practices (GAP) and improving financial literacy, aiming to ensure smooth loan repayments. Furthermore, the study observed an increase in the value of Non-Performing Loans (NPL) among both banks and P2P lending fintech startups during the Covid-19 pandemic.
Infrastructure and economic growth in ECOWAS member states: The Westerlund co-integration approach
Authors: Kabir Usman Fadila , Zakaree Saheed , Muktar Mustapha , Yakubu Alfa , Olure-Bank Adeyinka
Published: May 2024

This research explores the impact of infrastructure on member states' economic growth in the Economic Community of West African States (ECOWAS). Utilizing panel secondary data sourced from the World Bank Development Indicators (WDI) and the African Infrastructure Development Index (AIDI) across all fifteen ECOWAS Member States over eighteen years, the study employs the panel Non-linear Autoregressive Distributed Lag (NARDL) model and the Westerlund co-integration test for analysis. The findings reveal that investments in infrastructure, improvements in the African Development Index, and enhancements in the Electricity Composite Index significantly contribute to the economic growth of ECOWAS countries. Specifically, infrastructure investment is associated with a 0.01 per cent increase in the Gross Domestic Product (GDP) of the ECOWAS countries studied. In comparison, the African Development Index and the Electricity Composite Index are linked to increases in GDP by 0.292 per cent and 0.987 per cent, respectively, in the long term. Based on these outcomes, the study recommends that ECOWAS country authorities enhance policies to optimize government spending on infrastructure quality. Furthermore, adopting quality-enhancing and efficiency-driven financing policies in infrastructure is advocated to complement ECOWAS's ongoing infrastructural development efforts. The realization of these recommendations hinges on the availability of accurate data for informing decisions and guiding policymakers. Hence, the study underscores the need for the ECOWAS Commission to bolster its capacity for collecting reliable data on infrastructure variables and other indicators. It also proposes that future research should focus on promoting sub-regional peer-review mechanisms for infrastructure indicators among member states and establishing structures to fortify infrastructure in West Africa.
Unveiling external debt dynamics: Interdependencies of macroeconomic variables in ASEAN-7
Authors: Sukanto Sukanto , Azwardi Azwardi , Mukhlis Mukhlis , Atiyatna Dirta Pratama , Hamira Hamira
Published: May 2024

This study explores the interplay between external debt, infrastructure investment, epidemic response funding, net exports, and the consumer price index (CPI) in seven ASEAN countries—Indonesia, Myanmar, Thailand, Cambodia, Laos, the Philippines, and Vietnam—during the period from 2000 to 2020. Data were derived from the World Bank, OECD, and IMF. This research uses the autoregressive distributed lag model (ARDL) panel data approach to estimate the short-term and long-term relationships among the variables. Short-term results reveal that infrastructure investment, epidemic response funding, net exports, and the CPI do not significantly impact external debt. However, in the long-term analysis, epidemic response funding, net exports, and the CPI positively affect external debt. These findings have significant implications for policymakers in developing countries, especially within the ASEAN region.
Classifying Plant Communities in the North American Coastal Plain with PRISMA Spaceborne Hyperspectral Imagery and the Spectral Mixture Residual
Authors: Rogers Jennifer A. , Robertson Kevin M. , Hawbaker Todd J , Sousa Daniel
Published: May 2024

The effort to map terrestrial biodiversity, in recent years limited
mostly to the use of broadband multispectral remote sensing at decameter
scales, can be greatly enhanced by harnessing hyperspectral imagery.
Interpreting hyperspectral imagery may be aided by the Mixture Residual
(MR) spectral preprocessing transformation, which integrates the
benefits of spectral mixture analysis (SMA) with the absorption
peak-enhancing characteristics of continuum removal (CR). MR
characterizes each pixel as a linear combination of generic end-members
estimating the spectral continuum, from which the residual of each
wavelength is computed and treated as a source of additional
information. Using Hyperspectral Precursor of the Application Mission
(PRISMA) imagery, we tested the ability of MR-transformed reflectance as
compared to untransformed surface reflectance (SR) to map plant
associations and land cover using ground truthing and random forest
classifications across four landscapes within the North American Coastal
Plain. We used a forward stepwise selection algorithm to choose bands
for each classification and subsequently compared these between SR and
MR. Our MR classifications distinguished land cover with 5% greater
balanced accuracy on average than the SR-based classifications across
all four landscapes. The MR-based classification that integrated data
from all landscapes into a unified model encompassing all 21 land cover
types achieved a 76% average balanced accuracy over three iterations.
Generally, MR utilized the near-infrared region to a greater degree than
SR while deemphasizing the green peak. Based on our results, MR improves
the accuracy of mapping terrestrial biodiversity, likely extending to
other current and planned satellite hyperspectral missions.
Near-real-time Identification of the Source of Ionospheric Disturbances
Authors: Maletckii Boris , Astafyeva E
Published: May 2024

The ionosphere is characterised by a large number of disturbances
generated in response to a wide range of phenomena, including natural
hazards, space weather and man-made events. Such disturbances are known
as travelling ionospheric disturbances (TID). Identification of the
origin of TID, especially in real or near-real-time (NRT), is an
extremely difficult task, and it is one of the most interesting
scientific questions. In this paper we present, for the first time, an
approach for an automatic and NRT-compatible detection and recognition
of the source of ionospheric disturbances in time series of total
electron content (TEC) measured by the Global Navigation Satellite
Systems (GNSS) method. The main idea is 1) to analyse main
characteristics (such as spatio-temporal features and frequency content)
of TID generated by known sources, and 2) in NRT, to rapidly examine
TID’s, and, based on this information, recognize their source.
Currently, our database contains TEC data series with response to
earthquakes, volcanic eruptions, tornadoes, explosions, rocket launches
and equatorial plasma bubbles. Our developments are important for the
future assessment of natural hazards from the ionosphere, and also for
NRT Space Weather nowcast and applications. Also, our work presents
important information about the physical properties of TID of different
origins.
THE EFFECT OF PRODUCT QUALITY AND PERCEIVED PRICE ON CUSTOMER SATISFACTION OF MIE ENDESS IN KAMAL DISTRICT
Authors: Hasanah Nabilatul , Chrismardani Yustina
Published: May 2024

This study aimed to determine the effect of product quality and perceived price on customer satisfaction of Mie Endess, in Kamal District of University of Trunojoyo Madura students, both partially and simultaneously. The sample in this study was 100 students from the University of Trunojoyo Madura. The research was quantitatively based, with data analysis methods used as multiple linear regression tests. The results of the hypothesis test show that the product quality variable (X1) has a significant effect on the customer satisfaction variable (Y), and the perceived price variable (X2) has a significant effect on the customer satisfaction variable (Y). Simultaneously, customer product quality (X1) and perceived price (X2) have a significant effect on the customer satisfaction variable (Y) with a coefficient of determination (Adjusted R2) of 0.766. It means that 76,6% of customer satisfaction (Y) can be explained by product quality and perceived price. Then, the remaining 23,4% is explained or influenced by other causes (variables) that are not included in this study.
Keywords: Product quality, perceived price, satisfaction
Abstrak
Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kualitas produk dan persepsi harga terhadap kepuasan pelanggan Mie Endess di Kecamatan Kamal dengan studi pada mahasiswa Universitas Trunojoyo Madura, baik secara parsial maupun simultan. Jumlah sampel dalam penelitian ini adalah 100 orang mahasiswa Universitas Trunojoyo Madura. Penelitian dilakukan dengan pendekatan kuantitatif, dengan metode analisis yang digunakan adalah uji regresi linier berganda. Dimana hasil uji hipotesis menunjukkan bahwa variabel kualitas produk (X1) berpengaruh positif dan signifikan terhadap variabel kepuasan pelanggan (Y) dan variabel persepsi harga (X2) berpengaruh secara positif dan signifikan terhadap variabel kepuasan pelanggan (Y), sedangkan secara simultan kualitas produk (X1) dan persepsi harga (X2) berpengaruh secara positif dan signifikan terhadap variabel kepuasan pelanggan (Y) dengan nilai koefisien determinasi (Adjusted R2) sebesar 0,766. yang berarti bahwa 76,6% kepuasan pelanggan (Y) dapat dijelaskan oleh variabel-variabel independen dalam penelitian ini, yaitu kualitas produk dan persepsi harga. Kemudian sisanya sebesar 23,4% dijelaskan atau dipengaruhi oleh sebab (variabel) lain yang tidak termasuk dalam penelitian ini.
Kata Kunci : Kualitas produk, persepsi harga, kepuasan
What Causes Finnish Family Farmers Feel Successful? The Role of Resources and Entrepreneurial Characteristics
Authors: Yigit Furkan , Rantamäki-Lahtinen Leena , Sipiläinen Timo
Published: May 2024

This study investigates the influences of resources and entrepreneurial characteristics on perceived success in familyfarms using the Resource-Based Theory and Entrepreneurial Orientation perspectives. Resources and entrepreneurial orientation are used to identify success perceptions. Confirmatory factor analysis and structural equation modelling were applied to the survey data of 805 Finnish family farmers. Family farmers rate their skills as good, and their abilities of proactiveness and self-realization success as high. The results suggest that both resources and entrepreneurial orientation affect the perceived success of family farmers, although the role of entrepreneurial orientation is relatively small. Co-variability between resources and entrepreneurial orientation is positive, addressingthe change towards the same direction. This study promotes the understanding of the family perspective and its role in the successful use of resources and entrepreneurial capabilities in farming and offers a developed construct for family farm business research.
Improving Marketing Strategies Using a Clustering and AR-MBA Methods at Indomaret Kaliurang
Authors: Mukarim Rifki Nurul , Subagja Dandy Fri , Basuki Demas Emirbuwono , Apriani Ratna Agil
Published: May 2024

Marketing is the main activity carried out by entrepreneurs to maintain the viability of their business, develop the company, and get maximum profit. Companies need to know the right and appropriate marketing strategy so that the products to be sold on the market. Marketing strategy is one of the strategies applied to the retail industry in Indonesia, one of which is Indomaret. The purpose of this research is to increase market competitiveness so that it can survive and develop, and Indomaret in Kaliurang hopes to make a strategy to increase sales by conducting an analysis of consumer segments and product categories so that they can create sales strategies that can increase sales. The method used is clustering to find potential target markets that have similar characteristics and association rules &; Market basket analysis (AR-MBA) is used to find best practices for product marketing. The results of the Cluster Method with Non-Hierarchical Algorithm K-Means are 3 clusters. Based on the analysis conducted, it was found that the results of the AR-MBA method, there could be 6 rules for goods purchased simultaneously. Marketing strategies that can be applied by Indomaret Kaliurang such as promotions can be created by making products that are rarely purchased as bonuses for buying products that are often purchased. In addition, vouchers can be created as a promotional tool to encourage greater consumer purchases. Keywords: AR-MBA, clustering, sales strategy, strategy marketing
MORPHOMETRIC CHARACTERISTIC THE THIGH IN STUDENTS OF BUKOVINA
Authors: Karatieieva Svitlana
Published: May 2024

Ther comparison of anatomical parameters of the thigh circle with their subsequent modeling on 130 students of Bukovina (the primary study was exemination out during September- October 2021, and the reexemination of the same students in September- October 2022). All of the studied were divided into the main group, which was made by students who visited the football section – 46 (35.4 %) and students who visited the volleyball section – 44 (33.8 %), the control group is 40 (30.8 %) who were not in sports. All students conducted anthropometric research, according to the method of P. P. Shaparenko (thigh circumference in the upper third, in the middle third and in the lower third). According to the comparison of the thighs on the right and left in the studied boys and girls who visited the sections in football and volleyball in the upper and lower third of the thigh larger on the right, but only in the middle third larger on the left, students who were not in sports were not done Girls are larger on the left than the right. It was established that when comparing between the ﬁ rst and second measurements, the parameters of the thigh circumference at the second measurement was higher in students who visited football sections (±3.43 cm) than students who visited volleyball sections (±1.9 cm).So, the model for predicting the circumference of the thigh in the upper third on the right: Cpr=β1+β2+0.493W-0.135H, where Cpr – thigh circle in the upper third (on the right), W – body weight, H – height, β1=(49.735 for girls and 44,489 for boys), β2=(–1.391 for the football group; –1.277 for volleyball group), left: Cpl=β1+β2+0.465W, where Cpl is the thigh circle in the upper third (left). β1=(25.736 for young girls and 20.147 for young boys), β2=(–1.333 for the football group; –1.487 for volleyball group). Model for predicting a thigh circumference in the middle on the right: Cmr=β1+β2+0.460W-0.183H, where Cmr is the thigh in the middle on the right, β1=(52.567 for young girls and 48.930 for young boys), β2=(–2.235 for the football group; –0.296 for volleyball group); left: Cml=β1+β2+0.449W, where Cml is the thigh in the middle on the left, β1=(20.716 for young girls and 20.943 for young boys), β2=(–0.254 for the football group; –0.770 for volleyball group). Model for the prediction of the thigh in the lower third on the right: Cdr=β1+β2+0.418W, where Cdr – thigh circumference in the lower third on the right, β1=(25.560 for young girls and 20.165 for young boys), β2=(–0.039 for the football group; –0.502 for volleyball group); left: Cdl=β1+β2+0.387W, where Cdl is the thigh in the lower third on the left, β1=(24.638 for young girls and 18.523 for young boys), β2=(– 0.379 for the football group; –0.323 for volleyball group).
CHARACTERISTICS OF THE SHAPE AND SIZE OF THE MAXILLA AND UPPER DENTITION DEPENDING ON GENDER AND CRANIOTYPE
Authors: Yakymenko Ruslan
Published: May 2024

The analysis of relevant information sources provides a conclusion about the need to conduct new studies of the intravital range of craniometric characteristics of the structures of the facial skeleton, taking into account gender and existing types of skull structure. The aim of our study was to establish the current intravital craniometric characteristics of the shape and dimensions of the maxilla and upper dentition of an adult person, depending on gender and craniotype. The material of the study was dry bone preparations of whole or fragmented human skulls of both sexes in the amount of 39 units, from the collection of the Department of Human Anatomy of KNMU, and the results of CT studies of the heads of adult person without existing bone tissue pathologies, totaling 85 observations. The basis of establishing a craniotype is the principle of calculating the general facial or facial index, which allows classifying anatomical objects according to the shape of the head structure. As a result of the research, it was established that the predominance of longitudinal and height parameters of the maxilla and the upper dentition is inherent in the leptoprosopic type of skull structure. Intermediate, averaged values of all parameters are observed in the group with mesoprosopic craniotype. People with the euryprosopic type are characterized by a signiﬁ cant predominance of transverse, latitudinal dimensions. In addition, when analyzing the obtained data set, a slight predominance of craniometric indicators in male representatives was observed, for almost all sizes, however, a signiﬁ cant majority of the diﬀ erences were within the limits of statistical error, which does not make it possible to draw conclusions about the existing diversity based on gender.
GASTROINTESTINAL STROMAL TUMORS. COURSE PREDICTION AND DIAGNOSTIC ALGORITHMS
Authors: Ilyina-Stognienko Viktoriia , Khimich Serhii
Published: May 2024

The purpose of the review is to compare modern algorithms for predicting the course of GIST.Material and methods. An information search was conducted using the PubMed, OVID, EMBASE, SRC BOLD databases using keywords that corresponded to the MESH terms «gastro-i ntestinal stromal tumors» AND «prognosis» AND «diagnosis». The search depth is 10 years. From the total array of 66 publications, 20, most relevant to the search subject, were selected. Information analysis was carried out in accordance with the PRISMA criteria.The results. A comparison of various medical imaging methods and models for predicting clinical outcomes in GIST was carried out. The main prognostic criteria are the size of the tumor, its localization and mitotic index. Criteria for assessing the response to treatment during MRI and PET were revised. The diﬀ erences, advantages, and limitations of various prognosticators are discussed Conclusions. Gastrointestinal stromal tumors are a rare pathology, which, however, often has a progressive course. Existing models for predicting the course of GIST do not take into account genetic variants. The use of a multidisciplinary approach has signiﬁ cant prospects in the selection of SPSHKT therapy.
A MODERN NONINVASIVE METHODS OF DIAGNOSIS GENITAL ENDOMETRIOSIS ASSOCIATED WITH INFERTILITY
Authors: Bakun Oksana
Published: May 2024

Endometriosis is a disease characterized by an overgrowth of morphologically and functionally endometrium-like tissue outside the uterine cavity. Early diagnosis of endometriosis is very di ﬃ cult. The gold standard for diagnosis is the surgical method – laparoscopy, performed for infertility, pelvic pain or the presence of pelvic masses. However, this approach is currently being reconsidered, and the search for endometriosis markers for earlier diagnosis of this disease is relevant. The purpose of the literature review was to summarize the current data on promising noninvasive markers of endometriosis determined in various biological media. Materials and methods – summarized a modern data abot perspective noninvasive markes of genital endometriosis associated with infertility, determined diﬀ erence biological ﬂ uid. Results We evaluated more than 30 biomarkers in peritoneal ﬂ uid, serum, urine, and saliva, as well as their combinations in publications that met the selection criteria. Studies have evaluated the diagnostic value and e ﬃ cacy of endometriosis biomarkers, but the results of these studies have sometimes been inconsistent. We were unable to identify a single biomarker or combination of biomarkers that was unequivocally clinically useful. The most signiﬁ cant changes in biochemical composition were observed in peritoneal ﬂ uid, but it requires invasive intervention to obtain it. Discussion. Saliva and urine studies have shown promising results in terms of diagnostic accuracy, but the evidence was of low quality for introduction into clinical guidelines. A number of serum biomarkers may be useful either for detecting endometriosis at early stages or for diﬀ erentiating ovarian endometrioma from other benign ovarian masses, but the evidence for meaningful conclusions is insu ﬃcient. Conclusion. None of the biomarkers have shown suﬃ cient accuracy for clinical use outside of the research environment, yet research in this area remains promising.
ANALISIS AKUNTANSI ZAKAT,INFAQ,DAN SHODAQOH (ZIS) MENURUT PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 109 DI LAZISMU CABANG BONDOWOSO TAHUN 2021
Authors: Puspitasari Indri Aini , Kantun Sri , Tiara Tiara
Published: May 2024

Abstract
This research started with the researcher's interest in how the implementation of ZIS accounting was carried out and the financial reports prepared based on PSAK 109 at the LAZISMU Bondowoso branch in 2021. Based on this depiction, this consider points to portray the execution of PSAK No. 109 within the Bondowoso department of LAZISMU in 2021. This consider could be a expressive think about with an explanatory approach, separated into four stages, to be specific information collection, information diminishment, information introduction and conclusion. The area assurance strategy embraces the target region strategy, and the information collection strategy of this consider receives the meet strategy and writing strategy. The comes about of this ponder show that LAZISMU Bondowoso has executed PSAK 109 but has not recorded any notes to the money related explanations and therefore did not provide the information contained in the point of disclosure. Therefore, in the future LAZISMU Bondowoso is expected to continue to try tolearn to understand PSAK Number 109 as a whole. To improve work performance LAZISMU Bondowoso must submit complete financial reports by PSAK 109 namely compiling and presenting notes to financial statements so that information in other financial reports can be disclosed in more detail in this report.
Keywords: PSAK 109, Acknowledgment, Measurement, Presentation, Disclosure
 
Abstrak
Penelitian ini berawal dari ketertarikan peneliti terhadap bagaimana LAZISMU Cabang Bondowoso menerapkan akuntansi ZIS dan menyusun laporan keuangan sesuai PSAK 109 pada tahun 2021. Maka berdasarkan uraian tersebut, penelitian ini bertujuan untuk mendeskripsikan penerapan PSAK Nomor 109 di LAZISMU cabang Bondowoso tahun 2021. Penelitian ini menggunakan empat tahap yang berbeda, pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan, teknik analisis digunakan dalam penelitian deskriptif ini. Penentuan lokasi menggunakan pendekatan purposive area, wawancara dan dokumen digunakan untuk mengumpulkan data penelitian. Hasil kajian menunjukkan bahwa LAZISMU Bondowoso sebenarnya telah menerapkan PSAK 109, namun belum menyajikan catatan laporan keuangan sehingga poin-poin pengungkapan tidak dilakukan. Oleh karena itu, kedepannya LAZISMU Bondowoso diharapkan dapat terus berusaha belajar memahami PSAK Nomor 109 secara keseluruhan. Untuk meningkatkan prestasi kerja, LAZISMU Bondowoso harus menyampaikan laporan keuangan  lengkap berdasarkan PSAK 109 untuk penyusunan dan penyampaian lampiran laporan keuangan, agar informasi dari laporan keuangan lainnya dapat  lebih akurat diungkapkan dalam laporan ini.
Kata kunci: PSAK 109; Pengakuan; Pengukuran; Penyajian; Pengungkapan
IMPLEMENTASI MODEL PEMBELAJARAN DISCOVERY LEARNING BERBANTUAN MEDIA PEMBELAJARAN INFOGRAFIS UNTUK MENINGKATKAN HASIL BELAJAR PESERTA DIDIK
Authors: Nurjaman Dede Hasan , Suci Nurdianti Raden Roro , Widyaningrum Bakti
Published: May 2024

Penelitian ini bertujuan untuk mengetahui perbedaan hasil belajar peserta didik sebelum dan sesudah menggunakan perlakuan berupa penerapan model pembelajaran discovery learning berbantuan media pembelajaran infografis. Metode yang digunakan adalah metode eksperimen dengan jenis eksperimen semu, menggunakan desain non-equivalent control group design, serta teknik pengumpulan data melalui tes berbentuk pilihan majemuk. Populasi dalam penelitian ini adalah seluruh kelas XI IPS MAN 3 Kota Tasikmalaya tahun ajaran 2023/2024 berjumlah 48 orang. Sampel yang digunakan yaitu kelas XI IPS 1 berjumlah 23 orang sebagai kelas eksperimen, serta kelas XI IPS 2 berjumlah 25 orang sebagai kelas kontrol dengan pengambilan sampel menggunakan teknik pengambilan sampel jenuh. Tujuan penelitian ini adalah untuk mengetahui pengaruh model pembelajaran discovery learning berbantuan media pembelajaran infografis dalam meningkatkan hasil belajar peserta didik pada materi kebijakan moneter dan kebijakan fiskal. Berdasarkan hasil analisis data dan pengujian hipotesis menunjukkan nilai sig.(2-tailed) sebesar 0,000 < 0,05. Rata-rata skor kelas eksperimen lebih tinggi daripada kelas kontrol, sehingga dapat disimpulkan bahwa model pembelajaran discovery learning berbantuan media pembelajaran infografis dapat meningkatkan hasil belajar peserta didik.
ANALISIS MEDIA PEMBELAJARAN INTERAKTIF PROGRAM LECTORA INSPIRE BERBASIS ANDROID
Authors: Fitria Nuraida , Dewi Tiara Anggia , Budiono Desi
Published: May 2024

Tujuan dari penelitian ini yaitu untuk dapat mengetahui apakah media pembelajaran berbasis android dapat meningkatkan kefektifan dalam kegiatan pembelajaran. Penelitian ini menggunakan pendekatan kualitatif dimana peneliti akan mengumpulkan data yang diperoleh dari kegiatan observasi, wawancaa serta dokumentasi kepada peserta didik untuk mendapatkan informasi secara akurat. Subjek pada penelitian ini yaitu peserta didik yang mana peneliti menambil 20 sempel. Dengan adanya media interaktif berbasis android ini dapat membuuat peserta didik lebih tertarik serta bersemangat dalam belajar. Selain itu juga penggunaan media pembelajaran interaktif berbasis android pada pembelajaran dapat mempengaruhi proses pada pemahaman materi yang diberikan oleh pendidik. Hal tersebut dapat dibuktikan dengan siswa yang lebih aktif dan bersemangat dalam pembelajaran serta hasil pada pembelajaran yang lebih baik.
Experiências avaliativas na formação inicial de professores de Educação Física: a perspectiva dos estudantes do “Programa Residência Pedagógica”
Authors: Sousa Leandro Araujo , Ribeiro Samia Maria Silva , Sousa Janiele Santos de , Pontes Junior José Airton de Freitas
Published: May 2024

O objetivo desta pesquisa foi analisar as experiências avaliativas dos residentes de licenciatura em Educação Física no âmbito do Programa Residência Pedagógica. Com uma abordagem qualitativa de objetivo exploratório foram realizadas entrevistas semiestruturadas com estudantes de um curso de Licenciatura em Educação Física que participaram do programa em uma instituição federal de ensino. Utilizamos a análise temática com o auxílio do software Iramuteq. Duas categorias foram identificadas: a) Contribuições do PRP na formação em avaliação educacional e; Experiências formativas e práticas em avaliação educacional durante o PRP. Os estudantes do programa tiveram a percepção de que as experiências no programa ampliaram os seus conhecimentos teóricos e práticos sobre a avaliação educacional, assim como as formações sobre o tema, as trocas de conhecimento e experiências com os demais estudantes, a oportunidade de elaborar e desenvolver processos avaliativos, inclusive com o uso de ferramentas tecnológicas digitais permitiram uma sensação de segurança para realizar avaliação educacional.
“Ginástica sem fronteira”: as contribuições do Programa International Youth Leader Education na universidade e na atuação profissional
Authors: Souza Ana Paula Dias de , Costa Andrize Ramires
Published: May 2024

Neste artigo trazemos como objetivo central investigar as contribuições do programa de intercâmbio International Youth Leader Education (IYLE) nas instituições de ensino superior brasileiras e na atuação profissional em Ginástica, na perspectiva de ex-participantes do intercâmbio. Para a coleta de dados realizamos entrevistas semiestruturadas e para tratamento dos dados, utilizamos análise de conteúdo proposta por Bardin (2011). Nas universidades brasileiras de vínculo dos intercambistas, após o retorno, foi constatado diversas contribuições, principalmente com aulas, oficinas e produções acadêmicas, especialmente dentro e por meio da participação em grupos de extensão e pesquisa na área da Ginástica. Durante o intercâmbio, os participantes destacaram, por suas percepções, características do ensino como a estrutura e a qualidade dos materiais como facilitadores pedagógicos; por outro lado, a organização da escola, professores e alunos, e aulas com pouca teoria e muitas atividades práticas. As principais contribuições no aspecto pessoal foram as amizades e a experiência internacional. Já no âmbito profissional, constatamos a formação em Ginástica por meio das vivências práticas, performances e outras contribuições como diferencial da formação internacional no currículo. A formação da IYLE contribuiu de diversas formas na trajetória profissional, principalmente pela aplicação dos conhecimentos adquiridos e pela experiência vivida.
Essential Ecosystem Area Policies as a Means to Promote Participatory and Inclusive Conservation in Forest Landscape Governance: Centering Perspectives of Marginalized Women in Taman Kili-Kili, Indonesia
Authors: Hendrastiti Titiek Kartika , Setiahadi Rahmanta , Kusujiarti Siti , Pratiwi Dian , Safrudi Hale Irfan
Published: May 2024

This study analyses dimensions of participatory forest landscape governance of the Essential Ecosystem Area (EEA) of Taman Kili-Kili, Indonesia. The voices of marginalized communities, and especially women, are rarely incorporated into forest landscape governance and conservation policies. The recently established Indonesian EEA policy mandates a participatory approach, with explicit requirements to involve marginalized groups and gendered perspectives. However, on a practical level, policy formulation and application unfold in very different ways. Using a Postcolonial Feminist Participatory Action Research (PFPAR) approach, we center local communities' power relations in our analysis as a specific means for drawing out various intersectional relations to conservation areas. The study found that local communities around EEA Taman Kili-Kili have a clear interest in participating in inclusive mangrove forest management models as they not only have the knowledge and capacity, outcomes significantly affect their lives and livelihoods. Findings suggest that the activism of local communities, specifically in the form of various women's gatherings, is reshaping policy milestones and opening up pathways towards gender and ecological justice.
Food Waste Management Strategies suitable for households as sustainable food
Authors: Tumuyu Sri Setiawati , Hasibuan Hayati Sari , Kartini Aryani Zahara
Published: May 2024

Lack of knowledge, attitude, and behavior in managing leftover foods in households impacts the natural ecosystem and food chain, particularly in developing countries. This research aims to analyze appropriate methods for reducing and processing food waste produced in household areas. This research method uses qualitative research with operational research methods carried out for 6 months on 25 housewives in Pondok Labu Village in South Jakarta, Indonesia. The research was carried out in 3 stages, the first stage before the intervention, the second stage providing the intervention, and the third stage after the intervention. Results showed that before the intervention, on average each respondent produced 351 g of food waste each day. This amount decreased to 8.43 g/day after respondents participated in socialization to reduce food waste and training to manage food waste. The concluded that a combination of education and training improves knowledge, attitude, and behavior in household food waste management and helps moderate food waste generation.
Country typology reflecting (sub)national conditions for housing policy implementation
Authors: Raková Barbora , Žítek Vladimír , Klímová Viktorie
Published: May 2024

The paper demonstrates the importance of subnational data on housing to be systematically reported and added to country typologies. We asked which national and local level characteristics of housing regimes can serve as benchmarks for reasonable country groupings. The aim of this paper is to (1) develop a methodological tool enabling the comparison of conditions for housing policy implementation on national and subnational levels and (2) identify the group of countries where conditions for housing policy implementation on national and subnational levels tend to be comparable. This country classification can be used as a practical instrument for comparative analyses and policy learning. As a conceptual framework, we used the international comparative Housing research 2.0 launched by Hoekstra in 2020. For our analysis, we selected 15 basic factors that were tested in 24 European countries. We have identified three key factors having an impact on housing policy implementation: decentralisation level in housing, local budget housing expenditure and the information on which governance level has core competencies within housing. The numeric database has been run through a k-means cluster analysis. Five distinct types of countries with similarities in conditions for housing policy implementation on national and subnational level have been identified and described.
Exploring the interplay of financial literacy and financial well-being: Insights and strategies for augmenting overall financial satisfaction
Authors: Nazneen Afroze
Published: May 2024

This study investigates how financial literacy affects the financial health of Saudi Arabian banking industry workers in Saudi Arabia. The study uses a sample of 183 individuals and a comprehensive framework that includes components like financial behaviour, risk management, financial planning, financial knowledge, financial confidence, financial communication, and overall financial pleasure. The study finds strong positive correlations between many aspects of financial well-being and financial literacy through correlation and regression analysis. Notably, risk management, financial behaviour, overall financial contentment, and financial confidence are all positively impacted by financial literacy. The results underscore the multifaceted character of financial well-being and underscore the critical function of financial literacy in moulding favourable financial consequences. Furthermore, the study pinpoints particular domains in which focused financial literacy initiatives might be executed to augment the general financial welfare of banking industry staff members. The study sheds light on the relationship between financial literacy and well-being in a particular occupational context, which is significant information for both the academic and practical domains. The banking industry needs customized financial education programs because of the social and management ramifications. These programs will help the community’s overall financial health in addition to providing benefits to individual employees. In its conclusion, the study makes recommendations for other research directions, such as longitudinal studies and examinations of the function of digital financial literacy in the changing banking environment.
Multidimensional Scale to Assess Digital Security in Adolescents
Authors: Peraza-Balderrama José Néstor , Valdés-Cuervo Ángel Alberto , Parra-Pérez Lizeth Guadalupe , Urías-Murrieta Maricela
Published: May 2024

The study examined the psychometric properties of a Digital Security Scale (DSS-A) in a sample of 868 adolescents (460 female, 408 male), made up of 424 early adolescents (M age = 11.84 years, SD = 0.36) and 444 middle adolescents (M age = 13.44, SD = 0.49). The sample was randomly split into two for validation (n = 434) and cross-validation (n = 434) purposes. The results confirmed the fit of a one second-order factor model with four first-order factors (personal data protection, safe relationships, healthy internet use, and self-disclosure). As expected, digital security dimensions were positively associated with parental mediation. Measurement invariance was found in this model by gender and stage of adolescence. Latent mean comparisons showed differences by gender and stage of adolescence. Overall, findings indicate that the measurement model is helpful for measuring adolescents’ digital security behaviors.
On magic type labelings of zero-divisor graphs
Authors: Feggestad Jackson , Halvorson Jacob , Mooney Christopher Park , Royce Noah , Wanta Nathaen
Published: May 2024

In this article, we investigate magic type labelings of zero-divisor graphs. In particular, we turn our attention to semi-magic, magic, and super-magic labelings. We are able to construct infinitely many rings which admit these magic type labelings as well as infinitely many rings which do not have these magic type labeling. We further proceed to classify the magic type labeling properties for all of the rings which have zero-divisor graphs with up to 14 vertices. We then conclude with some conjectures about how these patterns may extend for larger zero-divisor graphs.
Numerical assessment of solar air heater performance having a broken arc and broken S-shaped ribs as roughness
Authors: Haldiaa Shivam , Bishta Vijay Singh , Bhandarib Prabhakar , Ranakotic Lalit , Negic Akashdeep
Published: May 2024

This research article aims to provide a detailed numerical study of the multifaceted impact of S-shaped and broken arc roughness on solar air heaters. Therefore, a strong comparison was made between the modified heaters and smooth heaters for Reynolds numbers ranging from 2 00022 000. Also, the impact of two parameters, i.e. pitch and gap was analyzed to optimize the performance of the heater. The gap varies from 0.3 mm to 0.9 mm in both types of ribs with a step size of 0.2 mm. Afterwards, the pitch distance between both types of roughness was varied from 15 mm to 25 mm in the step size of 5 mm. Notably, it has been observed that among all the considered configurations, the gap length of 0.9 mm and pitch length of 25 mm have shown significant improvements in heat transfer characteristics. The specific combination of the gap of 0.9 mm and pitch of 25 mm has demonstrated better heat transfer capabilities at the expense of an increased friction factor. Lastly, the thermal performance factor of the systems was analyzed and reported. It was reported that the pitch length of 25 mm and gap length of 0.9 mm have shown a maximum thermal performance factor value from 2.9 to 3.3, while the pitch length of 25 mm and gap length of 0.3 mm have depicted the lowest thermal performance factor value. In terms of the overall performance, i.e. the thermal performance factor, the combination with a gap of 0.9 mm and pitch of 25 mm has shown the best performance, while a gap of 0.3 mm and pitch of 25 mm has yielded the worst performance.
Combustion characteristics of biochar from food processing waste
Authors: Kluska Jacek , Ramotowski Jakub
Published: May 2024

This work examines biochar from carbonization of grape waste, and oat and buckwheat husks at 450ºC. The main aspects of the work concern the analysis of the fixed carbon and ash content in accordance with the European Standard. Obtained results showed that biochar from oat and buckwheat husk can be used for barbeque charcoal and barbeque charcoal bri-quettes production, whereas biochar derived from grape waste can be used for the charcoal briquettes production. Thermo-gravimetric analysis showed that biochar from grape stalk is characterized by the highest ignition and burnout performance, but in relation to the remaining samples, combustion process occurs in a narrow range of time and temperature. Obtained results showed that biochar from oat and buckwheat husks has properties, as well as combustion stability and reactivity, similar to commercial charcoal.