bluuebunny/crossref_metadata_2025 huggingface dataset:
Rastreio da disfagia com Repetitive Saliva Swallowing Test (RSST) em pacientes internados em um hospital universitário
Authors: Lisboa Paloma Araujo , Ferreira Mariane dos Santos , Costa Francyelle Vieira da , Araujo Brenda Carla Lima , Ramos Isabel Cristina Sabatini Perez
Published: April 2024

A deglutição é uma ação complexa que depende da interação de vários mecanismos. Considerando o impacto da disfagia em pacientes com doenças pulmonares, o presente estudo tem como objetivo verificar eficácia do Repetitive Saliva Swallowing Test (RSST) como instrumento de rastreio em pacientes com pneumopatias internados na enfermaria da clínica médica de um hospital universitário. Foram incluídos os pacientes que aceitaram participar da pesquisa por meio da assinatura do termo de consentimento livre esclarecido (TCLE), e foram submetidos a aplicação RSST. Os pacientes que falharam no teste, foram encaminhados para uma avaliação funcional da deglutição por meio do protocolo de avaliação do risco para disfagia (PARD). Participaram da amostra vinte pacientes, sendo 11 do sexo masculino e 9 do sexo feminino, com idade média de 56 anos, com diagnósticos variados: bronquiectasia, doença pulmonar obstrutiva crônica (DPOC), hipertensão pulmonar, pneumonia e doença pulmonar intersticial. Considerando o valor de corte do RSST proposto no estudo original, não foram encontradas anormalidades na população estudada. No entanto, considerando os pacientes com DPOC, os idosos apresentaram menos deglutições quando comparados com os mais jovens, e o número de deglutições sofreu interferência quando associado a exacerbações anteriores, achados condizentes com a literatura. Este estudo apresenta limitações, como o número de deglutições considerada como valor de normalidade. Considerando o impacto da disfagia no prognóstico desses pacientes, tornam- se indispensáveis a publicação de novos estudos com populações definidas para estabelecer o valor de corte e eficácia do RSST para as diferentes pneumopatias.
Pengaruh Capital Adequacy Ratio (CAR) dan Non Performing Loan (NPL) Terhadap Return On Asset (ROA) pada PT Bank Mega Tbk Tahun 2018 – 2022
Authors: Sambo Andarias , Novitasari Eva , Budiasih Yenny
Published: April 2024

Sektor perbankan merupakan industri yang memegang peranan penting dalam sistem perekonomian negara. Kinerja suatu bank sebenarnya dapat mempengaruhi kepercayaan masyarakat terhadap perbankan. Penelitian ini bertujuan untuk menganalisis Pengaruh Capital Adequacy Ratio (CAR) dan Non Performing Loan (NPL) terhadap Return On Asset (ROA) Pada PT Bank Mega, Tbk periode 2018-2022. Data yang digunakan dalam penelitian ini diperoleh dari data Laporan Keuangan Triwulan Publikasi Bank Mega, Tbk  periode 2018-2022 yang terdaftar di Otoritas Jasa Keuangan (OJK).Penelitian ini merupakan jenis penelitian kuantitatif dengan menggunakan Teknik analisis regresi linier berganda untuk memperoleh gambaran yang menyeluruh mengenai hubungan antara variabel satu dengan variabel yang lain. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji autokorelasi, uji multikolinearitas dan uji heteroskedastisitas selama periode pengamatan menunjukkan bahwa data penelitian berdistribusi normal. Berdasarkan uji normalitas, uji autokorelasi, uji multikolinearitas dan uji heteroskedastisitas tidak ditemukan variabel yang menyimpang dari asumsi klasik. Hal ini menunjukkan data yang tersedia telah memenuhi syarat menggunakan model persamaan regresi linier berganda.Berdasarkan hasil penelitian uji F menunjukkan CAR dan NPL secara bersama-sama berpengaruh terhadap ROA. Secara parsial variabel CAR berpengaruh positif terhadap ROA dan variabel NPL berpengaruh negative terhadap ROA. Dari penelitian ini diperoleh adjusted Rsquare sebesar 0,624. Hal ini menunjukkan bahwa 62,4% variabel dependen ROA dapat dijelaskan oleh variabel independennya (CAR dan NPL), sisanya 37,6% dijelaskan oleh factor lain.
PENGARUH LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PADA UD MUNCUL AGUNG
Authors: Nurakhim Bambang , Wahdini Nurul , Damanik Debby Hernita
Published: April 2024

Penelitian ini bertujuan untuk mengetahui bagaimana pengaruh lingkungan kerja terhadap kinerja karyawan pada karyawan ud muncul agung. Dengan menggunakan data kuantitatif.Hasil menunjukkan bahwa lingkungan kerja sangat berpengaruh terhadap kinerja karyawan pada ud muncul agung dimana sesuai dengan hasil penelitian bahwa lingkungan kerja berpengaruh terhadap kinerja karyawan. Hal tersebut bisa dilihat dengan data-data melalui hasil beberapa pertanyaan yang ada didalam instrument kuesioner.Dalam hal ini, bisa disimpulkan bahwa pentingnya memperhatikan lingkungan disekitar sehingga pekerjaan tidak terhambat oleh adanya beberapa faktor yang bisa menghambat pekerjaan salah satunya adalah tempat dan kenyamanan kerja.Kata kunci : Lingkungan Kerja dan Kinerja Karyawan
PENGARUH KUALITAS KERJA TERHADAP PRESTASI KERJA KARYAWAN PADA AUDITORAT KEUANGAN NEGARA III BADAN PEMERIKSA KEUANGAN REPUBLIK INDONESIA
Authors: Putri Rizky Ananda , Ayunani Faras Zulina
Published: April 2024

Kualitas kerja adalah merupakan suatu wujud perilaku seorang pegawai atau kegiatan yang dilaksanakan sesuai dengan harapan dan kebutuhan atau tujuan yang hendak dicapai pegawai secara efektif dan efisien. Prestasi seseorang pada dasarnya adalah hasil kerja seorang pada periode tertentu dibandingkan dengan standar, target, sasaran atau kriteria yang telah ditentukan. Adapun tujuan penelitian ini adalah untuk mengetahui besarnya pengaruh variabel Kualitas Kerja terhadap Prestasi Kerja Karyawan pada Auditorat Keuangan Negara III Badan Pemeriksa Keuangan Republik Indonesia.Kata Kunci : Kualitas Kerja dan Prestasi Kerja.
EFEKTIVITAS PENGGUNAAN APLIKASI ZOOM SEBAGAI MEDIA RAPAT DARING PADA YAYASAN KEMITRAAN INDONESIA SEHAT (YKIS)
Authors: Yahdi Muhammad , Ibrahim Mulky , Suhardi Suhardi , Meliyani Revi
Published: April 2024

Pandemi COVID-19 telah mengubah cara organisasi melakukan rapat, termasuk  Yayasan Kemitraan Indonesia Sehat (YKIS) sebagai organisasi yang berupaya untuk mendorong kegiatan dan memberdayakan organisasi kemasyarakatan dalam upaya promotif dan preventif terkait kesehatan masyarakat Indonesia yang berdomisili di Jakarta. Penelitian ini bertujuan untuk mengkaji efektivitas penggunaan aplikasi Zoom sebagai media rapat daring di lingkungan YKIS. Metodologi penelitian ini mencakup survei kepada anggota YKIS  dimanapopulasi dalam penelitian ini yaitu sebanyak 40 orang dengan sempel yang diambil seluruhnya dari jumlah populasi. Data yang diperoleh dianalisis menggunakan metode kuantitatif. Dari hasil analisis, terlihat bahwa YKIS didominasi oleh perempuan dengan 57,5% dari anggota organisasi, sementara laki-laki yaiti 42,5%. Mayoritas anggota YKIS berada dalam rentang usia 17-25 tahun (35%) dan 36-45 tahun (35%) adalah yang paling dominan. Anggota YKIS memiliki tingkat pendidikan yang tinggi, dengan 50% dari mereka memiliki setidaknya gelar sarjana (S1). Hanya 5% yang memiliki tingkat pendidikan D3, dan 32,5% yang memiliki tingkat pendidikan SMA.
(Re)Narrating Nation in Baldwin’s What The Body Remembers, A Sikh Woman’s Perspective on the Partition of Sub Continent
Authors: Safeer Aqsa Kiran , Shiekh Asmat A
Published: April 2024

This paper celebrates Shauna Singh Baldwin, a Sikh woman’s contribution to strengthening her national discourse through her novel, What the Body Remembers. This research also aims to examine the factors involved in creating a nation and nation-state, using the Partition of the Subcontinent and the creation of Pakistan and India as an example. The theories of nation and nationalism by Renan (1883), Gellner (1983), Anderson (1991), Stalin (1994), and Bhabha (1994) have been used to construct the theoretical framework for the current study. Through this novel, written by a woman and based on the Partition of India, the researcher highlights the “female voice.” This paper concludes that Baldwin has reinvented Sikh history and customs in her novel and connected her people with their glorious past and the sacrifices of their ancestors. She has highlighted the Sikh community’s contribution and disappointment during the Partition of the sub-continent. This research also highlights how Baldwin criticizes British policies, which became the main reason for huge bloodshed during migration. This paper may help the future researcher to focus on the reinterpretation of social, historical, and religious myths from the female point of view.
The Thematic Analysis of Children at Lesson by Alamgir Hashmi
Authors: Ajmal Muhammad , Rajab Shazia , Ajmal Abrar
Published: April 2024

Literary works are rich in themes due to their intense language. Alamgir Hashmi is a contemporary Pakistani poet whose themes are akin to mundane life. It is challenging to grasp the deep and true meaning of his poems because he talks about nature and everyday elements to tackle with highly complex themes like happiness and life. Therefore, it is important and essential to identify the most common themes in Alamgir Hashmi’s poem: Children at Lesson in order to understand his poetry better. This research article tries to interpret the poem on the basis of thematic analysis (TA) that is a comprehensive and qualitative method for analysis of a literary text. From educational perspective, this poem is very rich as it delineates the studying norms of children. Selection of this poem, Children at Lesson has been made for multiple reasons: it certainly manifests the Pakistani culture but its structure also speaks of its complex narrative beauty, thematic meaningfulness and unique diction. All these elements combine to augment the artistic beauty of this narrative piece of writing.
Students English Language Proficiency and their Academic Motivation
Authors: Naeem Waqasia , Jamal Saida , Khan Sadeed Ahmad
Published: April 2024

There have been a great number of empirical studies undertaken on student academic motivation and its potential antecedents; However, in the context of studying English as a second language (ESL), the significance that English Language Proficiency plays in academic motivation is largely ignored. As a result, the purpose of this study was to investigate the impact that ESL students' level of English Language Proficiency had on their level of academic motivation. This study involved the participation of 311 students from secondary schools in Multan city. By employing a quantitative research method, the findings indicated that English Language Proficiency plays a significant role in enhancing students' academic motivation.The findings further followed by the discussion, implications and the constraints of the study.
Religio-Political Rhetoric: An Ideo-Stylistic Analysis of Qadri’s Speeches
Authors: Shahzad Muhammad Umair , Abid Rabia , Khan Muhammad Sheraz
Published: April 2024

Rhetoric means an art of winning soul through the impressive use of language. Rhetoric and politics are inseparable from each other. Different religio-political scholars use different visual and verbal practices to impress their audience. The present study critically analyses the religious speeches of Mr. Tahir-ul-Qadri (a renowned religious scholar). These speech were delivered from 1997-2013 at various international forums in different countries of the world. The data was collected from the archive of Minhaj Ul Quran, the institution run under the supervision of the said speaker. The data has been analysed by employing an amended research model of Dijk (2004).  The most frequently used analytical categories by the speaker in this research to propagate his religio-political ideologies include  ‘actor description. authority’, ‘categorization’, ‘consensus’, ‘Evidentiality’, ‘Rhetorical Question’, ‘lexicalization’, ‘metaphor’, ‘number game’, ‘point of view’, ‘polarization’ and ‘repetition ‘.The findings of the study highlight that the speaker has very tactfully used different rhetorical devices to convince his audience about the peaceful nature of Islam and Muslims. Both immediate and implied audience have been communicated through the speeches.
Apophasis Approach: Drawing Similarities in Ode to a Nightingale by John Keats and To a Skylark by P.B. Shelley and Challenging the Keats’ Escapism
Authors: Khan Mumtaz Mohammad
Published: April 2024

Apophasis is a rhetoric device aimed at serving different purposes from the relationship between the speaker and the addressee to the mysticism. The understanding of this relationship may be direct and indirect. Keats’ Ode to a Nightingale and Shelley’s To a Skylark have never been explored from apophasis approach. The established notion of negative capability known as escapism from this world to the world of the song of nightingale as a distinctive feature of Keats poetry is challenged and replaced with the pure experience in this paper. This challenge is going to initiate a debate in future research. This paper also discusses the fact that despite similarity of experience in Keats’ Ode to a Nightingale and Shelley’s To a Skylark, the researchers and critics do not associate Shelley’s To a Skylark to escapism. The apophasis approach is useful in drawing this similarity and develop an understanding of romanticism from the two song specific poems of these romantic poets.
An Onomastic Analysis of Cross-Cultural differences in English Textbooks at Intermediate Level in Punjab
Authors: Nazeer Imran , Syed Ali Furqan
Published: April 2024

The study in hand analyzes the cross-cultural differences found in the selected English textbooks of Intermediate level. It also explores the imbalance of indigenous and foreign cultures in selected English textbooks of Intermediate level. The corpus of two English textbooks of intermediate part-I was used to take different kind of indigenous and foreign proper names to make cross-cultural and onomastic analysis. The researcher applied 3D model of CDA given by Fairclough (1995) to analyze the cultural disparities. The researcher found that Punjab Textbook Board's English textbooks prioritize foreign cultural aspects, potentially eroding students' cultural identity and heritage. It was concluded that Pakistani culture in the textbooks is limited to regional identities, failing to capture the full diversity and richness of the national culture. The study recommends a balanced and inclusive cultural approach in language textbooks; urging curriculum designers, syllabus developers, and instructors to review and revise the content accordingly.
DORIVOR O‘SIMLIKLARNING STOMATOLOGIYA AMALIYOTIDA QO‘LLANILISHI
Authors: Abdusalomov Sanjar , Abdusalomov Sunnatulla
Published: April 2024

Ushbu tadqiqot maqolasida dorivor o‘simliklarning stomatologik amaliyotda qo‘llanilishi, ularning samaradorligi, xavfsizligi va og‘iz bo‘shlig‘ini parvarish qilishda potensial qo‘llanilishi o‘rganiladi. Qolaversa, ushbu tadqiqot o‘simliklarning terapevtik xususiyatlari, shuningdek ularning an’anaviy va zamonaviy stomatologik davolanishdagi roli haqida tushuncha berishga qaratilgan.
ЭФФЕКТИВНОСТЬ АДСОРБЕНТОВ ДЛЯ ОЧИСТКИ ВРЕДНЫХ ВЕЩЕСТВ ИЗ СТОЧНЫХ ВОД
Authors: Махмудова Нилуфар
Published: April 2024

В данной статье оценивается и сравнивается эффективность различных устойчивых адсорбентов для удаления вредных загрязнителей из водной среды. В этом исследовании обсуждаются различные типы адсорбентов относительно их производительности и пригодности.
Peran Islamic Green Banking terhadap Sustainable Development Goals di Indonesia
Authors: Candra Ningluthfi Arseha , Arif Nurohman Yulfan
Published: April 2024

Several countries are faced with a trade-off between economic growth and environmental degradation, including Indonesia. This problem then encourages stakeholders to create financial instruments that focus on project funding that is in accordance with the principles of Environment, Social, and Governance (ESG) and Sustainable Development Goals (SDGs). This is in line with sharia banking principles which can be a driving force for economic, social and environmental sustainability. This research aims to discuss the concept of Islamic Green Banking as a new sharia banking paradigm that integrates the roles of Islamic Banking and Green Banking in operational activities and their contribution to achieving Sustainable Development Goals in Indonesia. This research uses a literature review approach by compiling journal articles using Publish or Perish software and analyzing data using content analysis techniques. The result of this research is the concept of Islamic Green Banking which is divided into 5 perspectives, namely (a) Islamic Green Banking from the perspective of Sustainable Development Goals (SDGs) (b) Islamic Green Banking from a Technology perspective (c) Islamic Green Banking from a Green Finance perspective: ( d) Islamic Green Banking from a Company Operational perspective (e) Islamic Green Banking from a Maqasid Syariah perspective. Able to have an impact and contribution to Sustainable Development Goals (SDGs) in Indonesia. This has an impact on various Sustainable Development Goals (SDGs).
Pengaruh Penghargaan Finansial, Pelatihan Profesional, Pengalaman Magang, Motivasi dan Kemajuan Teknologi terhadap Minat Mahasiswa Akuntansi dalam Berkarir Sebagai Akuntan Publik
Authors: Nabilla Viona Franycea  , Herawansyah  , Adi Saputra Danang
Published: April 2024

This study investigates the determinants that influence the tendency of accounting students to choose a career as a public accountant. The independent variables in this study include financial rewards, professional training, internship experience, motivation, and technological advances. This study uses quantitative research methodology, specifically using surveys as the main data collection instrument. A total of 151 accounting students from Bengkulu Province participated in this study. This study used a purposive sampling strategy to select participants who met the criteria of having completed the audit course. In addition, various statistical studies were used to assess the influence of these factors on students' propensity to pursue a career in public accounting. The findings show that students' propensity for a career in public accounting is not affected by factors such as professional training, internship experience, or financial rewards. Instead, students' career interest in public accounting is influenced by motivation and technological advancement. These findings are supported by theories of motivation and expectations of professional choice. This study offers important insights for educators and policy makers to consider these factors when developing initiatives and regulations targeted at attracting and retaining accounting students.
Analisis Penerapan Audit Manajemen dalam Fungsi Keuangan untuk Mengukur Efektivitas dan Efisiensi Manajemen Keuangan Kebun Berangir PT Perkebunan Nusantara IV Labuhanbatu Utara
Authors: Sri Rahayu  , Kusmilawaty  , Laylan Syafina
Published: April 2024

This study aims to analyze the application of audit management in the financial function to measure the efectiveness and eficiency of financial management at berangir plantation PT Perkebunan Nusantara IV Labuhanbatu Utara. Management audit is an important tool for assessing performance and eficiency in financial management of a plantation company. By utilizing relevant financial data, this research identifies the factors that influence the efectiveness and eficiency of financial management in Berangir Gardens. The research method used is descriptive qualitative with a case study approach. The necessary data were collected through interviews, observation and analysis of documents from PT Perkebunan Nusantara IV Labuhanbatu Utara Berangir Plantation. Furthermore, the data is analyzed using content analysis techniques to identify findings and patterns related to the implementation of audit management and financial performance. The results of the study show that the implementation of audit management in the financial function plays an important role in measuring the efectiveness and eficiency of financial management at Kebun Berangir. These findings can provide insight for company management to improve financial performance and resource management. In addition, this study also provides recommendations regarding corrective measure that can be implemented to increase the eficiency and efectiveness of financial management in these plantation companies.
Evaluasi Sistem dan Prosedur Penerbitan Surat Perintah Pencairan Dana pada Badan Keuangan Daerah Kabupaten Trenggalek
Authors: Prasetya Mangkoe , Dyah Pravitasari
Published: April 2024

Sulrat Pelrintah Disbursement of Funds (SP2D) is a certificate which is implemented to disburse funds through banks which is called seltellah Sulrat Pelintah Disbursement of Funds (SPM) is received by the Regional Ulmulm Sub-district Treasurer (BUlD), Sulrat Pelintah Disbursement of Funds (SP2D) in the form of the Unit Kelrja Pelrangkat District in Kabulpateln Trelnggalelk ulntulk disburses the funds that have been stipulated in the draft budget of each Regional Work Unit (SKPD) which are used for community welfare. The object of research is the Trelnggalelk District Regional Religious Agency. This research ultimately aims to evaluate the Systelm and Proceeds of Subdistrict Government Disbursement of Funds at the Regional Sub-district Agency of Trelnggalelk Kabulpateln. The analysis method used is qualitative by collecting data which is then processed and described. Research data can be obtained by interviewing related parties and processing documents related to research. The results of the research on the evaluation of the Sulrat Regional Government's Disbursement of Funds (SP2D) system and procedures for cash distribution on re-sales at the Regional Reliance Agency of Kabulpateln Regency, the transaction has been carried out in conjunction with the cash distribution accounting system as well as the existing regulations which include related functions, documents and documents. used, accounting records used and the cash distribution accounting system process network.
Determinasi Tax Avoidance
Authors: Afifah Ayu Cahyaningrum  , Sartika Wulandari
Published: April 2024

Tax avoidance is an effort by taxpayer to reduce tax expense by not violating the tax laws or other rules in force. However, in fact tax avoidance is something that is not wanted by the government so the government created the rules to prevent it. This study aimed to examine the effect of  Good Corporate Governance (Board of Commissioners, Audit Committee, Independent Board of Commissioners, Institutional Ownership), Profitability, Capital Intensity, Firm Size To the Tax Avoidance of the Technology, Healthcare, Consumer Non-Cyclical and Industrials sector companies listed on the Indonesia Stock Exchange (BEI) with a 3 year observation period in 2020-2022. The theory used in this study was agency theory. The number of observations is 300 samples obtained by the nonprobability sampling method, and purposive sampling technique. The analysis technique used in this research is multiple linear regression analysis. The results of this research show that the Board of Commissioners, Audit Committee, Independent Board of Commissioners, Institutional Ownership, Audit Committee and Company Size do not affect tax avoidance. Meanwhile, Profitability and Capital Intensity affect tax avoidance.
Dampak Dana Desa terhadap Tingkat Kemiskinan di Kabupaten Bogor
Authors: Mulyadi
Published: April 2024

Poverty is a problem faced by all countries, including developed and developing countries. However, this problem tends to occur more frequently in developing countries because development conditions are not yet stable. The government has made various efforts to overcome poverty through policies, such as the Village Fund program. This program is used to support government administration, development, community empowerment, and reduce poverty levels and disaster risk. Poverty is a fundamental social issue that requires serious attention from the government. Based on data from the Central Statistics Agency (BPS), there are high levels of poverty in several districts/cities, including Bogor Regency which has the highest number of poor people at the national level. This research aims to assess the influence of village funds allocated for infrastructure, empowerment, the level of regional economic growth, and the number of independent villages on poverty levels. This research method combines a qualitative descriptive approach and multiple regression analysis, using secondary data from Bogor Regency. This research uses a mixed descriptive approach which includes qualitative and quantitative aspects. This research uses multiple regression analysis using secondary data from Bogor Regency. The data analyzed includes Village Fund allocations for infrastructure development, empowerment efforts, regional economic development, and the number of independent villages during the period 2015 to 2022. The dependent variable in this research is the poverty level. The research results show that the variable village funds for infrastructure has a significant positive influence in reducing poverty levels, as does the variable number of independent villages. In contrast, the village fund variables for empowerment and the level of economic growth do not have a significant effect on the poverty level. Overall, the variables tested in this study together do not have a significant effect on poverty levels. Most of the changes in poverty levels can be explained by the variables used in the research, however, around 17.3% of the remainder is influenced by other factors outside the model.
Analisis Perubahan APBDES Tahun 2020 dan 2021 di Desa Sayang, Kecamatan Jatinangor, Kabupaten Sumedang
Authors: Fi'la Al Farisi  , Ramadhan Pancasilawan
Published: April 2024

The objective of this research is to identify the aspects that underwent changes in the Village Revenue and Expenditure Budget (APBDes) for the years 2020 and 2021 in the Sayang Village, Jatinangor Subdistrict, Sumedang Regency. This is particularly important due to the impact of the Covid-19 pandemic in Indonesia during those years, which is expected to influence changes in the APBDes. The research methodology employed is qualitative descriptive method, with field study as the data collection technique. The results obtained from the analysis of changes in the Village Revenue and Expenditure Budget (APBDes) for the fiscal years 2020 and 2021 indicate alterations in both revenue and expenditure budgets, including both increases and decreases. This is attributed to the onset of the COVID-19 pandemic in 2020, with the budget being directed towards disaster response, emergency, and urgent areas. In 2021, there is a positive phenomenon in budget changes, with the majority experiencing increases focused on improving healthcare services. Similar to the fiscal year 2020, there were no changes in financing for the fiscal year 2021.
Flypaper Effect pada PAD, Dana Perimbangan, & SiLPA terhadap Belanja Daerah
Authors: Putri Arimbi Nuritasari  , Dwi Suhartini
Published: April 2024

This study aims to analyze the effect of Local Revenue, Balance Fund consisting of  General Allocation Fund and Special Allocation Fund, and Unspent Funds at End Final Year on Regional Expenditure in Central Java and Yogyakarta Special Region in 2017-2020. This study also examines whether the Flypaper Effect phenomenon occurs by comparing the Local Revenue coefficient with General Allocation Fund. This study uses quantitative methods and uses secondary data with a sample size of 44 Budget Realization Reports for four periods, namely 2017 - 2020. Testing in this study using eviews 10. Based on the results of this study, it shows that any increase in General Allocation Fund  and and Unspent Funds at End Final Year has an effect on the increase in regional expenditure, while the increase in Local Revenue and Special Allocation Fund does not affect the increase in regional expenditure. This study also found that local governments still depend on central government transfer funds, thus explaining the flypaper effect on local governments in Central Java and Yogyakarta Special Region in 2017-2020.
Pengaruh Komunikasi Gaya Kepemimpinan dan Lingkungan Kerja terhadap Kinerja Karyawan CV. Dijawa Abadi Kayu Lama Jepara
Authors: Rhaynald Allamsyah  , Kis Indriyaningrum
Published: April 2024

This study analyzes the influence of communication, leadership style, and work environment on employee performance at CV Dijawa Abadi Kayu Lama Jepara. In this study, samples were taken by the saturated sample method, which is a sampling technique when all members of the population are used as samples. The results of this study show that communication, leadership style and work environment have a positive and significant effect on the performance of employees in CV Dijawa Abadi Kayu Lama Jepara
Pengaruh Bisnis E-Commerce, Teknologi Informasi, dan Kompetensi Auditor terhadap Kebutuhan Jasa Audit E-Commerce : Studi Kasus pada Kantor Akuntan Publik Kota Surabaya
Authors: Puspitasari Mia , Tannar Oryza
Published: April 2024

The purpose of this study is to find the impact of e-commerce business, information technology, and auditor competence on the need for e-commerce audit services provided by Public Accounting Firms (KAP) registered with the Indonesian Institute of Certified Public Accountants (IAPI) in Surabaya. Using a quantitative approach, this study involved a sample of 52 auditors selected through basic random sampling methodology and the Slovin formula. Questionnaire distribution was the main method for data collection in this study. Data analysis relied on Partial Least Square (PLS) software. The results of this study reveal that the demand for e-commerce audit services continues to increase, influenced by the growth of e-commerce businesses, and the level of auditor competence, while advances in information technology have no effect.
Pengaruh Green Marketing terhadap Green Buying Behavior Melalui Environmental Knowledge: Studi pada Unilever Indonesia
Authors: Gilang Alrizki  , Citra Kusuma Dewi
Published: April 2024

In resolving the issues looked by the world and the sustainability of life, including climate change, a shared commitment has been formulated in the form of the Sustainable Development Goals (SDGs). One of the companies in Indonesia contributing to the SDGs is Unilever. Unilever has been focused on launching the Unilever Sustainable Living Plan (USLP) since 2010. The reason for this study is to decide the impact of Green Promotion on Green Purchasing Behavior through Ecological Information on Unilever products in Indonesia. Eco-Labeling, Green Advertising, and Green Branding are the three dimensions used in Ali's previous research (2021) to describe environmentally friendly marketing strategies. Eco-Marking is an external confirmation carried out by an organization, taking actions to preserve the climate, and is also included in the eco-label category. Environmental-friendly promotion intends to urge shoppers to utilize harmless to the ecosystem items fully intent on working on ecological security. In the concept of the green marketing, labeling becomes the core of the advertising system in the contemporary business world. This exploration employs a quantitative strategy through various tests, such as legitimacy tests, dependency tests, model fairness tests, speculation tests with intervention factors, and descriptive tests. Based on the results of the mediation analysis, the environmental knowledge variable doesn't intercede the connection  between the eco-labeling variable and green buying behavior. The environmental knowledge variable completely intercede the connection between the green advertising variable and green buying behavior. The environmental knowledge variable completely intercede the connection between the green branding variable and green buying behavior.
Pengaruh Kualitas Pelayanan dan Kualitas Produk Terhadap Loyalitas Konsumen dengan Kepuasan Konsumen Sebagai Variabel Mediasi
Authors: Devi Ardiyan Putri  , Wiyadi
Published: April 2024

This study investigates how service and product quality impact consumer loyalty, with a focus on the Mie Gacoan Pekalongan Branch, using quantitative methods. The target group comprises all customers of Mie Gacoan at the Pekalongan Branch. The study used purposive sampling, with 144 respondents participating. Data were collected through online questionnaires distributed via Google Forms, shared through Whatsapp and Instagram Direct. Structural Equation Modeling (SEM) with Smart Partial Least Squares (PLS) 3 software was used for data analysis. Results show that service quality and customer satisfaction positively and significantly influence consumer loyalty, whereas product quality does not have a significant impact on consumer loyalty. Both service quality and product quality positively and significantly affect consumer satisfaction. Furthermore, consumer satisfaction significantly mediates the relationship between service quality, product quality, and consumer loyalty.
Pengaruh Persepsi Manfaat, Persepsi Kemudahan Terhadap Minat Menggunakan Aplikasi Fintech dengan Kepercayaan Sebagai Variabel Intervening pada Generasi Z Kota Medan
Authors: Nurhayati  , Ade Gunawan
Published: April 2024

This research aims to analyze the influence of perceived ease and perceived usefulness on interest in using fintech applications through trust. This research adopts a quantitative associative methodology, where every individual from generation Z who lives in the city of Medan becomes the population and sample. To determine the sample size, the Lemeshow method was used, which determined a minimum of 384 respondents to participate to fill out a questionnaire with a Likert scale. The collected data was then analyzed using the PLS-SEM approach with the SmartPLS tool. Research findings reveal that perceived convenience has a significant influence on interest in using fintech applications. Perception of ease has a significant effect on confidence in using fintech applications. Perceived benefits have a significant effect on interest in using fintech applications. Perceived benefits have a significant effect on confidence in using fintech applications. Trust has a significant effect on interest in using fintech applications. Perception of ease has a significant effect on interest in using fintech applications through trust. Perceived benefits have a significant influence on interest in using fintech applications through trust in generation Z in the city of Medan.
Pengaruh Strategi Marketing Flashsale E - Commerce Terhadap Perilaku Konsumen dalam Berbelanja Ditinjau dari Perilaku Impulsivebuying: Study Case Tokopedia
Authors: Silviya Qotrunnada
Published: April 2024

The development in the world of technology has provided convenience in the business sector, where business players find it easier to promote goods and services. Supported by the emergence of various platforms that can be used as one of the strategies in selling products and services, such as marketplaces. In Indonesia alone, there are already dozens of marketplaces recognized by the public, such as Shopee, Tokopedia, Bukalapak, Lazada, and others. Furthermore, these marketplaces also implement promotional strategies to be more attractive to buyers, one of which is flash sales. Flash sales often influence consumers to make unplanned purchases, commonly known as impulsive buying. This research will discuss the influence of flash sale marketing strategy in e-commerce on consumer behavior in shopping, focusing on impulsive buying behavior on one marketplace, Tokopedia. In 2021, Tokopedia was the marketplace with the highest number of visitors and is still one of the nation's marketplaces that has survived until now. This study uses a quantitative method with data collection using questionnaires and analyzed using SPSS with multiple linear regression models. There are four independent variables: product factors, price discounts, free shipping, and brand image, and the dependent variable is impulsive buying. The conclusion of this research is that product factors, price discounts, free shipping, and brand image have a significant effect on impulsive buying during flash sales on Tokopedia.
Haqiqah dan Majaz Dalam Kaitannya dengan Ta'wil
Authors: Nasir Abu
Published: April 2024

One of the problems in the study of haqiqah and majaz involves the field of language and literature. In the field of Arabic language and literature studies, there is a branch of science, called Balaghoh Science, whose topic of study is haqiqah and majaz as written in this article. Balaghoh science is one of the tools to comprehensively understand the Qur'an, Al-Hadith, Arabic texts or expressions, both from the perspective of lafadz and its meaning. In addition, this science is also closely related to other sciences, including ushul fiqh, tafsir, hadith, tasawwuf, and so on. Understanding haqiqah and majaz is very important in understanding Arabic texts and expressions, especially understanding the Qur'an and Al-Hadith. In Quranic studies, the concepts of haqiqah and majaz are closely related to the issue of ta'wil. Basically, haqiqi expressions do not require ta'wil, while majazi expressions require ta'wil, which is the transfer of outer meaning to inner meaning, namely the meaning behind the apparent, based on rational justifications, taking into account the context and linguistic rules. The writing in this article uses qualitative research methods with a literature study approach. The sources of data for this paper are taken from books, books, and other sources related to the discussion. This article tries to discuss briefly about haqiqah and majaz in relation to ta'wil. Therefore, some of the discussions review: the concept of haqiqah, majaz, and ta'wil; classification of haqiqah; classification of majaz; haqiqah and majaz in the problem of ta'wil; and haqiqah-majaz and ta'wil, between bayani and 'irfani.
Moderasi Beragama : Perspektif Al-Qur’an dan Hadis
Authors: Chaerunnisa  , Mahmudi
Published: April 2024

Various intolerant conflicts against religion often occur, for this reason a new perspective on religion is needed. Religious moderation is a religious perspective that is in the middle, not too fanatical about a religion but also not too liberal. This article aims to reveal the meaning of religious moderation from the perspective of the Al-Qur'an and Hadith. In this research the author used the library study method, namely collecting data and information from journal and book sources. The research results show that from the perspective of the Qur'an and Hadith it is explained that Muslims must be balanced in life, not excessive, fair and balanced because Islam is a religion of peace, harmony and does not like violence. In life, a Muslim must uphold the values mentioned in the Al-Qur'an and Hadith, otherwise this world will be destroyed and perish.
Tafsir Al-Qur’an dan Pemahaman tentang Kepemimpinan: Integrasi Nilai-Nilai Islam dalam Konteks Kontemporer
Authors: Nurhayati Nia , Mahmudi
Published: April 2024

This research aims to examine the relationship between Tafsir of the Qur'an and understanding of leadership, with a focus on the integration of Islamic values ​​in the contemporary context. Tafsir of the Qur'an is considered the main source for understanding Islamic teachings, including the concept of leadership reflected in the verses of the Qur'an. A qualitative approach is used to analyze traditional and contemporary interpretations of verses that highlight aspects of leadership.This study discusses the concept of leadership from an Islamic perspective, highlighting the traits and responsibilities of leaders described in the Qur'an. Furthermore, this research proposes the integration of Islamic values ​​into the context of contemporary leadership, emphasizing justice, honesty and social responsibility as the main foundation. Through the development of a leadership model based on the Qur'an, this study contributes to practical and applicable understanding for Muslim leaders in carrying out their role as caliphs on earth Case studies covering the application of Islamic values ​​in specific organizations or institutions provide further understanding of the positive impacts that may arise from the integration of these values. Nevertheless, research also highlights the challenges in implementing Islamic values ​​in the context of contemporary leadership. The results of this research provide in-depth insight into the harmonious relationship between interpretation of the Qur'an and understanding of leadership, as well as providing a basis for developing leadership strategies that are in accordance with Islamic principles. The implications of this research are not only relevant for Muslim leaders, but also for researchers and practitioners interested in incorporating religious values ​​in contemporary leadership contexts. Further research can explore and test Al-Quran-based leadership models in a broader context to expand understanding of their positive influence in creating ethical and effective leadership.
Pendidikan Karakter dalam Islam Perspektif Al-Qur’an dan Hadits
Authors: Yan Surudin  , Mahmudi
Published: April 2024

Character education in Islam is a fundamental concept that refers to the formation of noble qualities and good morals in individuals. The Al-Qur'an and Hadith are two sources of Islamic teachings that provide a strong foundation in character education. The instillation of good character values was exemplified by the Prophet SAW. as a good role model for the Islamic ummah. Character education should start from an early age because at this stage children not only learn academic knowledge, but also develop values, attitudes and social skills that will shape their personalities in the future. When they are children, they will be able to absorb various information quickly, therefore character education is very necessary in forming a child's personality by providing an understanding of Islam based on the Al-Qur'an and Hadith, as well as by emulating the personal example of the Prophet Muhammad SAW. The aim of this research is to find out the concept of character education in Islamic education from the perspective of the Koran and Hadith. The research method used is a qualitative method with a library research approach, namely by obtaining information from books, magazines, journals, documents, historical records or in other words the facilities contained in the library. The results of this research explain character education, how character education is based on Islam and the basis for character education based on the Al-Qur'an and Hadith..
Pengaruh Return On Asset (ROA) dan Earning Per Share (EPS) Terhadap Harga Saham pada Bank BUMN yang Terdaftar di Bursa Efek Indonesia
Authors: Nyayu Khairani Putri  , Sasiska Rani
Published: April 2024

This study aims to determine the effect of Return On Asset (ROA), Return On Equity (ROE), and Earning Per Share (EPS) on Stock Prices at BUMN Banks Listed in BEI. The analysis technique in this research is descriptive method. The population used in this study is BUMN Banks listed on the IDX with a time period of six (6) years, namely 2017-2022. the number of research samples is six (6) companies and uses a sampling method, namely the saturated sample method on the grounds that the population is less than 50. The results showed that partially Return On Asset (ROA) and Earning Per Share (EPS) had a significant effect on Stock Prices at BUMN Banks listed on the IDX. Then simultaneously Return On Asset (ROA) and Earning Per Share (EPS) have a significant effect on Stock Prices at BUMN Banks listed on the IDX.
Strategi Manajemen Konflik Komunikasi Organisasi Pencak Silat: Studi Kasus pada Organisasi Persaudaraan Setia Hati Terate (PSHT) Rayon Semolowaru Elok dalam Meminimalisir Konflik di Surabaya
Authors: Syaikhul Ulum  , Yudiana Indriastuti
Published: April 2024

Conflict is always present in every relationship between individuals and groups in various conditions and events. Communication in an organization is really needed to improve the organization, besides that, communication is also very important for the progress of the organization. An organization can be said to be successful if the communication relationship between internal parties and external parties is harmonious. The Terate Faithful Brotherhood Organization (PSHT) as a research object is based on the researcher's observations that this organization is also often involved in conflict or friction with other organizations in the city of Surabaya. The aim of this research is to find out more about the communication conflict management strategy of the Semolowaru Elok Rayon Faithful Brotherhood (PSHT) organization in minimizing the occurrence of conflict between pencak silat organizations in Surabaya. This research uses descriptive qualitative research using the conflict management strategy of Dean G. Pruitt & Jeffrey Z. Rubin. The research results show that internal conflicts and external conflicts that occur are the actions of individuals. The individuals in this case are individuals who are members of a martial arts school but abuse the teachings of a pencak silat organization to carry out actions that cause conflict. Handling measures for individual members in minimizing the occurrence of conflict, the pencak silat organization must educate from students to members through character, instilling values, norms, laws as well as involving the positive activities of the pencak silat organization and abandoning the negative activities of other members.
Implementasi Model Pembelajaran Higher Order Thinking Skills (HOTS) dalam Pendidikan Agama Islam Berbasis Neurosains
Authors: Shelsya Azzahra Indriani  , Ijudin  , Nenden Munawaroh
Published: April 2024

Islamic Religious Education currently requires a more interesting and innovative learning approach because competency in Islamic Religious Education subjects is currently still limited to low-level thinking skills, while in the 21st century, students are expected to be able to develop high-level thinking skills. This research aims to develop neuroscience-based Higher Order Thinking Skills in Islamic religious education, including: 1) Understanding how the HOTS learning model in neuroscience-based PAI subjects is implemented in class XII SMAS Asshiddiqiyah. 2) Identify factors that support the implementation of the HOTS learning model in neuroscience-based PAI subjects for class XII SMAS Asshiddiqiyah students. 3) Identifying the obstacles that arise during the implementation of the HOTS learning model in neuroscience-based PAI subjects in class XII SMAS Asshiddiqiyah. 4) Evaluate the effectiveness of the HOTS learning model in neuroscience-based PAI subjects in class XII SMAS Asshiddiqiyah. The approach used in this research is to use a qualitative descriptive approach. The subjects in this research included Islamic Religious Education subject teachers and class XII students at SMAS Asshiddiqiyah. Data collection techniques used in this research include interviews, observation and documentation. The results of this research show that Neuroscience-based Higher Order Thinking Skills in Islamic Religious Education can be developed by utilizing cognitive abilities, such as analysis, evaluation and creativity, which are applied in education. This research contributes to the development of Islamic ideas and concepts in Islamic Religious Education at the high school level.
Tanggung Jawab Pengelola E-Warong atas Selisih Jumlah Barang Perspektif Sayyid Sabiq di Kelurahan Simulajadi, Tanjung Balai
Authors: Nurhayana Khofifah Adisty Sagala  , Sahliah
Published: April 2024

The research sheds light on the implementation issues of the Non-Cash Food Assistance Program (BPNT), particularly the E-Warong program in Simulajadi Tanjung Balai Sub-District. It aims to understand the management practices of E-Warong and the background of discrepancies in the quantity of goods received by the community. The study concludes that the discrepancy between the quantity of goods and their corresponding value received by the community does not align with the funds allocated by the government, indicating discrepancies attributed to fraudulent practices by shop owners. This juridical-empirical study employs a living case studies approach followed by conceptual and statute approaches. Data collected through interviews and document analysis reveal discrepancies in the distribution of staple goods among BPNT recipients in Simulajadi Tanjungbalai.