bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Perputaran Piutang Usaha terhadap ROA pada Perusahaan Tekstil yang Terdaftar di BEI Periode 2014-2018
Authors: Sari Ermi Nilam , Hadiani Fatmi , Purbayati Radia
Published: April 2022

This research was conducted to test the level of influence of receivable turnover against Return On Asset in the sub-sector companies of textile and garment listed on Indonesia Stock Exchange (IDX) period 2014-2018. The objects used in this research are the finansial statements of textile and garment companies listed on Indonesia Stock Exchange (IDX) period 2014-2018. The population in this research amounted to 22 textile and garment companies listed on the Indonesia Stock Exchange (IDX) and 6 samples were taken using purposive sampling techniques. The type of data used in this research is secondary data obtained from the company’s official website. The independent variable used in this research is receivable turnover, whereas for the dependent variable used in this research is return on asset. The data analysis techniques used in this research are descriptive statistics analysis, simple linear regression analysis, and hypothesis testing using SPSS software. The result indicate that the receivable turnover significant on return on asset with influence rate of 20.3%, while the remainder was 79.7% influenced by other factors outside this research.
Aplikasi Pencatatan Transaksi Keuangan dan Penyajian Laporan Keuangan Berbasis Web (Studi Kasus Pada CV Soetisna Putra)
Authors: Rahmat Rezza Praramadhan , Tamara Destian Arshad Darulmalshah , Juniwati Endang Hatma
Published: April 2022

The background of this research comes from so many MSMEs in Indonesia. Not only do many MSMEs in Indonesia contribute a lot to the development of the Indonesian economy, but there are still many MSMEs that do not yet have an awareness of the importance of good financial recording and reporting. It is not uncommon for MSMEs to not know how to make financial reports or have difficulty making financial reports because employees are busy serving customers. There must be a system that can record accurately and efficiently in order to help MSMEs make financial reports. This study aims to create a transaction recording application & presentation of financial statements and try it at the company CV. Soetisna Putra.
Pengaruh DOL dan DFL terhadap ROE pada Subsektor Makanan dan Minuman di BEI periode 2014-2019
Authors: Rahmah Annisa Nur , Tamara Destian Arshad Darulmalshah , Pakpahan Rosma
Published: April 2022

There was a theoretical mismatch between DOL and DFL against ROE in the Food and Beverage company in 2016, 2017, 2018 and 2019. This aim of this research to know the effect of DOL and DFL to ROE for Food and Beverages subsector which listed at IDX for 2014-2019 period. The research uses secondary data in form of a complete annual financial reports for 2013-2019 period which sourced from Indonesia Stock Exchange. Purposive sampling are using for research samples so used consist of 13 company. Panel data used in this research. The analysis method which suggested for the research is multiple regression model, adjusted determination coefficient, and hypothesis test. Based on hypothesis test, the use of  DOL and DFL simultaneously did affecting the ROE significantly, meanwhile in partially, DOL negatively significant to ROE and DFL did not significantly affect ROE.
Pengaruh Loan to Deposit dan Non Performing Loan terhadap Return On Assets Pada Bank Umum kelompok BUKU 4
Authors: Anisa Kinanti Nur' , Purbayati Radia , Hermawan Dadang
Published: April 2022

The aims of this research to examine the effect of Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) on  Return On Assetss (ROA) in the Commercial Bank category BUKU 4 period 2016-2020. The population are commercial banks that already listed on the Indonesia Stock Exchange (IDX). The method of sampling used purposive sampling  was obtained from 7 Commercial Bank category BUKU 4. The analysis technique used is regression analysis with a data panel used by Eviews 9 Software. The selected panel data regression model is Random Effect Model (REM). The result showed that Loan to Deposit Ratio (LDR) partially had no signifikan effect on Return On Assetss (ROA) and Non Performing Loan (NPL) partially had a negative effect and signifikan on Return On Assets (ROA). While Loan to Deposit Ratio (LDR) and Non Performing Loan (NPL) simultaneously had a signifikan effect on Return On Assets (ROA).
Pengaruh BI Rate dan BOPO terhadap NPL pada Bank Umum yang Terdaftar di BEI Tahun 2010-2020
Authors: Azizzah Amalia Nur , Setiawan Iwan , Kristianingsih Kristianingsih
Published: April 2022

The ascent and fall of the NPL ratio in the banking world can be brought about a few components, both inward and outside to the bank, just as elements from the indebted person inself. This last task research means to decide the impact of the BI Rate and BOPO on NPLs in business banks recorded on the Indonesian Stock Exchange from 2010 to 2020 with an example of fiscal reports from the Q1 of 2010 to the Q4 of 2020 for 6 banking companies. The strategy utilized in this examination is a quantitative exploration technique with the assistance of board information relapse testing. The chose board information relapse technique is the Random Effect Model, whit the outcome that the BI Rate has a hug impact a negative way and BOPO has a critical impact a positive way NPL
Pengaruh Kinerja Keuangan dan BI-7 Day Repo Rate terhadap Profitabilitas pada Bank BUMN
Authors: Azahra Salsa Bila , Pakpahan Rosma , Mai Muhamad Umar
Published: April 2022

The purpose of this research is to describe the effect of Capital Adequacy Ratio, Loan to Deposit Ratio, Non Performing Loan and BI-7 Day Repo Rate on profitability (ROA) at BUMN Bank period 2012-2019. Population and samples in this research are Bank BUMN period 2012-2019 as many as 4 banks (BNI, BRI, BTN and Mandiri Bank). Saturation sampling is the sampling technique used. The BUMN Bank annual report is the secondary data used. Associative and quantitative research methods are the research methods used. The test is done by panel data regression method which is processed using Eviews 9. The selected panel data regression method is the Fixed Effect Model. The results showed that partially CAR had significant effect on profitability. Partially LDR had not significant effect on profitability. Partially NPL had significant effect on profitability. Partially BI7DRR had not significant effect on profitability. Simultaneously, CAR, LDR, NPL and BI7DRR had a significant effect on profitability (ROA) at Bank BUMN.
Prediksi Financial Distress dan Kebangkrutan (Studi Kasus pada Perusahaan Maskapai Penerbangan)
Authors: Andriani Ira , Mai Muhamad Umar , Ruhadi Ruhadi
Published: April 2022

The existence of Indonesia's economic growth and the growth of the aviation sector which experienced a contraction in 2020, had an impact on the worsening of financial conditions in the aviation sector. This study aims to determine the prediction of financial distress and the potential for bankruptcy in airline companies. The data collection method used is the documentation method with data analysis techniques using the Altman Z-Score, Springate S-Score, and Mann Whitney Test methods. The results show that PT Garuda Indonesia and Indonesia Air are predicted to experience financial difficulties and the possibility of bankruptcy, while PT Cardig Airlines is not predicted to experience financial difficulties and is unlikely to go bankrupt. Based on the average score, the potential for bankruptcy shows mostly the same results. The difference is only shown in Indonesia Air in 2014 and PT Cardig Airlines in 2019. Based on statistical tests, a significance value of 0.505 was obtained which was more than 0.05 which was rejected and there was no significant difference between the results of the Altman Z-Score and Springate S-Score calculations in predict bankruptcy of airlines.

  Keywords: Financial Distress, Bankruptcy Prediction, Mann Whitney Test
Analisis Kinerja Keuangan Berdasarkan Rasio Keuangan pada PT Kimia Farma Tbk tahun 2016-2020
Authors: Rachmi Bilqist Luthfia , Nurdin Ade Ali , Laksana Banter
Published: April 2022

This research aims to determine financial performance in PT Kimia Farma Tbk Ltd years 2016-2020 which is reviewed through financial ratios, that is: (1) Liquidity Ratio accounted for by Current Ratio and Cash Ratio, (2) Solvency Ratio accounted for by Total Equity to Assets Ratio and Debt to Assets Ratio, (3) Activity Ratio accounted for by Assets Turnover Ratio, Receivable Turnover Ratio and Inventory Turnover Ratio, (4) Profitability Ratio accounted for by Net Profit Margin, Return On Investment and Return on Equity, (5) Market Value Ratio accounted for by Earning Per Share, Price Earning Ratio and Price Book Value. The method used is descriptive quantitative with the object in the form of the financial statements of PT Kimia Farma Tbk 2016-2020. The technique used is documentation and literature study. The data analysis method used is quantitative descriptive analysis technique. The condition of the company's financial performance based on the ratio calculation can be concluded in the poor category, because in the last 5 years the average has decreased in terms of Liquidity Ratio 10.98%, Solvency 4.25%, Activity 7.30%, Profitability is 14.42 % and overall Market Value Ratio decreased.
Pengaruh NPL dan CAR Terhadap ROA pada Bank Umum Milik Negara
Authors: Sutrisno Mohamad Salman , Laksana Banter , Djuwarsa Tjetjep
Published: April 2022

This study aims to determine the effect of Non Performing Loan (NPL) and Capital Adequacy Ratio (CAR) on Return on Asset (ROA). The population used in this study were state-owned commercial banks in 2013 – 2019. The research method used in this study was an associative research method with a quantitative approach. The data analysis technique used is multiple linear regression using IBM SPSS Statistic 26 for Windows. The results of this study partially show that Non Performing Loan (NPL) has a negative effect on Return on Asset (ROA) and significant, Capital Adequacy Ratio (CAR) has a positive effect on Return on Asset (ROA) and significant. Non Performing Loan and Capital Adequacy Ratio (CAR) also simultaneously or jointly have a significant effect on Return on Assets (ROA).
Penilaian Kinerja Keuangan Menggunakan Metode Economic Value Added pada PT Nippon Indosari Corpindo Tbk
Authors: Suhud Cantik Wiradinda , Djatnika Djoni , Danisworo Dimas Sumitra
Published: April 2022

The purpose of this paper is to measure financial performance with the Economic Value Added (EVA) method at PT Nippon Indosari Corpindo Tbk period 2014-2018. The datas which writer used in writing this final report is secondary data in the statement of financial position and statement of profit or loss period 2014-2018, general history corporate and data collection method used is documentation technique. This company has not used Economic Value Added (EVA) Method in assessing its financial performance.  Based on the results of the analysis and calculations the writer, the financial performance of PT Nippon Indosari Corpindo Tbk. if using Economic Value Added (EVA) method during the year 2014-2018 has not been good with marked value negative EVA or EVA < 0 every year. Its means the company has not succeded to increase the economic value added and not capable to generate the expected returns by shareholders on the investments that has been undertakes.
Analisis Struktur Modal Optimal Perusahaan Sub Sektor Farmasi yang Terdaftar di BEI
Authors: Aisah Siti , Purbayati Radia , Pakpahan Rosma
Published: April 2022

The optimal of capital composition is determined between Debt and Capital determining the capital structure policy, taking in accounts the company’s funding needs so as so to maximize from farm value, in the phamaceytical sub sector companes listed oh the IDX for priod 2014-2018, with secondary data from the financial reports of PT KimiaFarma, PT KalbeFarma, PT Industri Jamu dan Farmasi Sido MuncuI, PT TempoScan Pasific, PT Merck, PT Pyridam Farma. uses the cost of capital (COC) and weight aveage cost of capital (WACC). The result shows PT Industri Jamu dan Farmasi Sindo MuncuI was optimal in 2018,PT Tempo Scan Pasific was optimal in 2014, PT Merck Tbk was optimal in 2016 and PT Pyrida Farma was optimal in 2016. PT Kimia Farma and Kalbe Farma not optimal.
Pengaruh WCTO Terhadap CR pada Perusahaan Sektor Pertambangan yang Terdaftar di BEI
Authors: Yuniarti Tri , Mauluddi Hasbi Assidiki , Pakpahan Rosma
Published: April 2022

This research of aimed to understand the influence of working capital  turnover to current ratio of mining company. The population are all mining companies listed on the Indonesia Stock Exchange (BEI) in 2008-2012. There are 5 companies selected using purposive sampling method. This research method use panel data regression with eviews9. The selected panel data regression method is Common Effect Model The result shows that Working Capital Turnover have significant effect on Current Ratio.
Pengaruh DER Terhadap ROA pada Perusahaan Sektor Pertanian Terdaftar Bursa Efek Indonesia
Authors: Hasanah Vira Septi Ayu , Hadiani Fatmi , Hermawan Dadang
Published: April 2022

This final project entitled Effect of DER on ROA in Agricultural Sector Companies on Indonesia Stock Exchange 2010-2019. The purpose is to determine the development of DER and ROA as well as to determine the effect of DER on ROA. The method writer used is a quantitative approach with panel data regression model as analytical tool, and Eviews 10 as statistical tools. The result using t-test is accepting  hypothesis, meaning that DER does not have a positive and significant effect on ROA.
Pengaruh Pengendalian Internal dan Kompensasi Terhadap Fraud di PT Mega Finance Tanjungsari
Authors: Reynaldi Doni , Huda Badriyatul , Sarusu Armansyah M.
Published: April 2022

This study was conducted to determine how the influence of internal control on fraud, the influence, the effect of compensation on fraud and the influence of internal control and compensation simultaneously on fraud. The object of research that is the target of research is employees at PT Mega Finance Tanjungsari with associative quantitative research, while the data needed is data taken directly to the field or called primary data. In the sampling, 21 employees at PT Mega Finance Tanjungsari were taken in 2020. The results showed that there was an influence between internal control on fraud with the results of the t test 2.620 < t table 2.093. And there is a significant effect between compensation for fraud with the results of the t-test tcount 4,942 > ttable 2,093. Meanwhile, simultaneously there is a significant influence between internal control and compensation for fraud with the results of the F test where the value of Fcount is 14.7 > Ftable 3.52.
Pengaruh Pembiayaan Bank Syariah, dan Tenaga Kerja Terhadap PDRB Jawa Barat
Authors: Dermawan Ryhan Firdausy Noor , Syarief Mochamad Edman , Kristianingsih Kristianingsih
Published: April 2022

This study aims to analyze the effect of Islamic bank financing and labor on the economy of West Java as seen from the GRDP of West Java. Based on its nature, this research is associative because it aims to determine the effect of two or more variables. Sampling in this study used a purposive sampling method with secondary data obtained from Islamic Banking Statistics published by the Financial Services Authority, statistics published by the Central Bureau of Statistics, and other data related to the subject and object of the study. This research uses Path Analysis method. This study is expected to be able to see the relationship between the independent variables, namely Islamic bank financing, the intervention variable, namely labor, then West Java's Gross Regional Domestic Product (GRDP) as the dependent variable. The results of this study indicate that the variable of Islamic bank financing has an effect on the GRDP of West Java, as well as that of Islamic bank financing and labor have an effect on the GRDP of West Java. The findings of this study contribute to Islamic banking and the West Java government as a reference for improving the economy.
Analisis Pengaruh Inklusi Keuangan Syariah terhadap Indeks Pembangunan Manusia di Indonesia
Authors: Zahara Salma Nurul , Ruhadi Ruhadi , Setiawan Setiawan
Published: April 2022

Financial inclusion has an important role on the Human Development Index (HDI). This study aims to determine the value of Sharia Financial Inclusion from the value of each that dimension buldier and that effect on the HDI. The calculation uses the Index of Financial Inclusion method (Sarma and Pais, 2012) and panel data regression analysis to find that effect on HDI where the independent variable are the accessibility, availability and usage dimension and the dependent variable is Human Development Index (HDI). The period that used in this study is 2015-2019. The data used is secondary data from Otoritas Jasa Keuangan (OJK) and Badan Pusat Statistik (BPS). The result of this study show that each of dimensions buldier of Financial Inclusion have a low value. Simultaneously the variable accessibility dimension, availability dimension and usage dimension have an effect on Human Development Index. Meanwhile partially, the accessibility dimension has not an effect on HDI, availability dimension has a negative effect on HDI and usage dimension has a positive effect on HDI.
Analisis Determinan Capital Buffer pada Bank Umum Syariah di Indonesia Periode 2015-2020
Authors: Kurnianingsih Dwi Eva , Hermawan Dadang , Mayasari Ine
Published: April 2022

The purpose of this study was to determine the effect of Non Performing Financing (NPF), Return On Equity (ROE), Loans To Total Assets (LOTA), and Economic Growth on Capital Buffer. This study uses a sample of 12 Islamic Commercial Banks in the Financial Services Authority (OJK) for the 2015-2020 period using the purposive sampling method. The research data is taken from secondary data in the form of financial reports and economic growth reports. The analytical method used to solve the problem in this research is panel data regression analysis. The results showed that partially the variables NPF, ROE and LOTA had a negative and significant effect on the Capital Buffer. Economic growth has no significant effect on the Capital Buffer. Simultaneously the variables of NPF, ROE, LOTA, and economic growth have a role in explaining the Capital Buffer of Islamic commercial banks in Indonesia.
Pengaruh Likuiditas, Leverage, Profitabilitas, Firm Size dan Growth Opportunity terhadap Hedging Sektor Farmasi, Industri Dasar dan Bahan Kimia pada Perusahaan ISSI
Authors: Ratnaningsih Ratih , Tamara Destian Arshad Darulmalshah , Mayasari Ine
Published: April 2022

Pharmaceutical sector companies as well as basic industries and chemicals in Indonesia still depend on imports of medicinal raw materials using foreign currency. Forex fluctuations are unavoidable and one of the risk management for foreign exchange fluctuations is hedging. This study aims to determine and analyze the involvement of Current Ratio representing Liquidity, Debt to Equity Ratio representing Leverage, Ratio On Assets representing Profitability, Firm Size and Growth Opportunity to hedging case studies in Pharmaceutical Sector Companies and Basic and Industrial Industries. Chemicals indexed by the Indonesian Sharia Stock Index on 2015 – 2020. Purposive sampling method used for sample selection and logistic regression analysis. Result on this research, the concluded that in the Pharmaceutical Industry and Basic Industry and Chemicals listed in ISSI for the 2015-2020 period, the variables that affect the hedging decision making are Firm Size and Growth Opportunity
Tingkat Efisiensi Pengelolaan Zakat dengan Metode DEA pada BAZNAS Jawa Barat
Authors: Maharani Elviera , Syarief Mochamad Edman , Hermawan Dadang
Published: April 2022

This study aims to analyze the efficiency level of zakat management using the Data Envelopment Analysis (DEA) method at BAZNAS West Java for the 2015-2019 period. The sample in this study is the annual financial report of BAZNAS West Java. This type of research is descriptive quantitative research. There are several variables used in this study, the input variables consist of: (I1) Total Assets, (I2) Operational Costs, and the output variables consist of: (O1) Distribution of Zakat Funds, (O2) Revenue of Zakat Funds. The results of the study using the DEA method with the Constant Return to Scale (CRS) model showed that BAZNAS West Java was able to achieve the efficient category with an optimal scale in zakat management with a score of 1 or 100% in 2015-2019 and achieved a relatively maximum value and the actual value according to DEA calculation targets.
Analisis Kontribusi Perbankan Syariah Terhadap Pertumbuhan Ekonomi Indonesia
Authors: Sofariah Eva , Hadiani Fatmi , Hermawan Dadang
Published: April 2022

The purpose of this study was to determine the effect of the dependent variables of Total Assets, Third Party Funds, Financing (mudharabah, musyarakah, murabahah), and ZISWAF on Indonesia's Economic Growth represented by GDP as dependent variable. The data used is financial reports for the 1st quarter of 2017 to the 4th quarter of 2020 sourced from Islamic Commercial Banks, Sharia Business Units, the Central Statistics Agency, and the Financial Services Authority. The method used is Autoregressive Distributed Lag (ARDL) to see the long-term and short-term effects of the independent variable on the dependent variable. The results of the study show that Total Assets and ZISWAF have a significant positive effect in the long and short term on GDP. Third Party Funds have a significant long-term and short-term negative effect on GDP. Financing has a significant positive effect in the long term but in the short term has a significant negative effect on GDP. In addition, simultaneously all independent variables have a significant positive effect on GDP.
Pengaruh Faktor Makroekonom Terhadap Return Saham Bank Panin Dubai Syariah
Authors: Haeronisa Nabilah , Tripuspitorini Fifi Afiyanti , Dewi Rani Putri Kusuma
Published: April 2022

This research was conducted to determine and analyze the macroeconomic influence on returns stock at Bank Panin Dubai Syariah Tbk in Indonesia partially or simultaneously. The data used in this study is secondary data per month obtained from financial reports published by the Indonesia Stock Exchange officially on the internet site and external data in the form of reports on Bank Indonesia interest rates, inflation, and Rupiah exchange rates published by Bank Indonesia in 2015-2020 period. The type of data used is quantitative data. The analytical method used is descriptive analysis method using multiple regression equation technique. The results of the study show that simultaneously the variables of Bank Indonesia interest rates, inflation and the Rupiah exchange rate have an effect on stock returns. Partially BI interest rates have a positive effect on stock returns. Inflation partially has a positive effect on stock returns and the exchange rate has a negative effect on stock returns.
Pengaruh Dana Pihak Ketiga, Return on Aset dan Non-Performing Financing Terhadap Financing to Deposit Ratio
Authors: Pratama Syiffa Nur , Mauluddi Hasbi Assidiki , Tamara Destian Arshad Darulmalshah
Published: April 2022

This study aims to determine the influence of Third Party Funds (DPK), Return On Asset (ROA) and Non Performing Financing (NPF) on the decrease in Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia. In this study, the data used in the form of secondary data in the form of Annual Financial Report of PT Bank Muamalat Indonesia for the period 2013-2020 published by Bank Muamalat Indonesia. Technical analysis used is multiple regression using SPSS software. The results obtained from this study indicate that simultaneously Third Party Funds (DPK), Return On Assets (ROA and Non Performing Financing (NPF) have a significant effect on the Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia. (DPK) and Return On Assets (ROA) have a significant effect on the Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia, while Non Performing Financing (NPF) has no significant effect on the Financing to Deposit Ratio (FDR) at PT Bank Muamalat Indonesia. This performance appraisal is expected to be used as a proposal for banks to maintain the composition of the level of liquidity that must be maintained. This performance assessment is expected to be used as a proposal for banks to maintain the composition of liquidity levels that must be maintained.
Implementasi Produk Pembiayaan Murabahah di Koperasi Syariah Berkah Kabupaten Bandung Barat
Authors: Wisnuadhi Bambang , Mayasari Ine , Danisworo Dimas Sumitra , Munawar Ghifari , Mauluddi Hasbi Assidiki , Firdaus Lukmannul Hakim , Wirasta Wendi
Published: April 2022

Sharia cooperatives are mediators for providers of funds and users of funds so that borrowed funds can be used optimally. In sharia cooperatives there is financing whose purpose is to meet the needs of its members. Murabaha financing is the most preferred financing by members, usually used to meet consumptive needs. The purpose of this study was to determine the implementation of murabahah contracts in murabahah financing products in the Berkah Syariah Cooperative, West Bandung Regency. This research is a qualitative research with a case study approach. The data used in this study is the primary data of the Berkah Syariah Cooperative and for data collection techniques will use three events, namely, observation, interviews and documentation. Based on observations and interviews that have been conducted regarding the implementation of murabahah financing at the Berkah Syariah Cooperative, West Bandung Regency with the management of the Berkah Syariah Cooperative, it can be concluded that the Berkah Syariah Cooperative has implemented murabahah financing in accordance with sharia principles and in accordance with the DSN MUI fatwa no. 04/DSN-MUI/IV/2000.
Analysis And Experimental Use Of CFRP Wrap Type On Flexible Reinforcement Of Concrete Beam
Authors: Pakpahan Andrew Agaton
Published: April 2022

Now, reinforced concrete structures are more commonly used in buildings because they are cheaper than steel structures. However, many concrete structures are damaged due to planning errors and changes in building functions, so there are several ways to overcome this problem, by providing Fiber Reinforced Polymer (FRP) reinforcement. In this study, researchers discussed the comparison of the flexural strength of reinforced concrete beams using Fiber Reinforced Polymer (FRP). In this case, the researcher uses a Wrap-Type Carbon Fiber Reinforced Polymer (CFRP) as external reinforcement. The beam dimensions are 15 x 25 cm with a length of 320 cm. Based on the results of the analysis, the strength of the beam with CFRP is 1.877 times its initial strength. Based on the test results, the strength of the CFRP beam is 1.5 times its initial strength. Based on the results of this test.
THE EFFECT OF OPTIMUM STIMULATION LEVEL AND EXPLORATORY INFORMATION SEEKING ON ONLINE PURCHASE INTENTION
Authors: DEMİR Didem , İNAN Hilal
Published: April 2022

The shopping activities of people via the internet vary according to different personality traits. The level of stimulation that occurs at different levels depending on their personality traits will be reflected in their exploratory search for information. In this study, it is aimed to determine how extroverted consumers affect their exploratory search for information and their online purchase intentions depending on their stimulation levels in online shopping processes. Both to fill the gap in the marketing literature and to create competitive advantage for companies the effect of exploratory information seeking tendencies, which emerged because of extroverted individuals' arousal, on online purchase intention was examined. Survey data were collected from 401 participants in Adana. With the structural equation model application, it was found that extroverted people with differences in arousal levels tended to seek exploratory information. It has also been found that these components influence online purchase intention. The theoretical and practical implications of the findings are discussed over the results of the research.
Tendencias dominantes en la construcción del licenciado en educación física en Colombia
Authors:   , Arboleda Machado Naysla Julieth
Published: May 2022

La presente Tesis se realizó con el objetivo de analizar las tendencias dominantes en la construcción del Licenciado en Educación Física desde una mirada histórica hacia posicionamientos actuales en este campo y su formación de docentes. Por lo tanto, el estudio se llevó a cabo a partir de la teoría de los campos sociales de Pierre Bourdieu donde se buscó identificar los posicionamientos dominantes, así como la comprensión de la Educación Física en el contexto colombiano. Para conseguirlo, se utilizó una investigación de tipo cualitativo y en la sistematización de la información se implementó como instrumento el análisis de documentos. Además, se organizó y analizó la información por medio del software cualitativo MAXQDA teniendo en cuenta criterios de selección como la denominación de las carreras profesionales, la Acreditación de Calidad adquirida de manera voluntaria y que se mantuviese vigente al momento de realizar el estudio. Asimismo, la clasificación de la información en este software se realizó con base en las siguientes categorías de análisis: áreas mayores y menores de la Educación Física, los perfiles profesionales y los objetivos de formación.
Mask Manufacturing Approach Using Case-Based Learning
Authors: Ditkaew Dr. Kanthana
Published: April 2022

This research was conducted to (1) investigate the activities and cost drivers in the mask manufacturing process, (2) investigate the effectiveness of activity-based costing lessons, and (3) perform a comparison of learning achievements attained through the case-based learning of mask production using the activity-based cost method. The study results were reported as means, standard deviations, and dependent samples (t-test) results. The analyses revealed that five activity centers are involved in the production of valveless surgical masks and costs were determined by both volume and duration, whereby the Process Efficiency/Product Efficiency (E1/E2) ratio of 82.25/81.55 met the predetermined standards. Moreover, students' academic achievement after completing the case-based learning activity increased at a significance level of 0.01. Thus, these research findings can be of value for teachers aiming to develop lessons for students in accordance with the 21st century teaching and learning strategies.

Keywords: Activity Based Costing; Case-based Learning; Surgical Mask.
Exploring the Effect of Challenges Experienced By Teachers and Learners on Mathematics Performance
Authors: Brijlall Deonarain , Ivasen Selvam Jimmy
Published: April 2022

High school learners Mathematics performance have a direct relationship to a nation's scientific and technological improvement and learners' competence in Mathematics and the Sciences is important for their social and economic standing (Othman, et al., 2012, Reddy, et al., 2015). The 2015 TIMMS report states that the slow level of change in the contextual conditions contributes to the levels of poverty and nature of inequality in the country and this rate of change is insufficient to meet the educational expectations and needs of the country (Reddy, et al., 2016). In the 2019 TIMMS report, Reddy, et al. conclude that the rate of improvement in Mathematics has declined (Reddy, et al., 2020). Upon analysing the Grade 12 National Senior Certificate Results for the period 2016 to 2019, the researchers found that the performances of learners in Mathematics has adversely affected the overall pass rate of Grade 12 learners, within each high school, in the Phambela Circuit. In addition, parents expressed concern that the poor Mathematics pass rate deny their children the opportunity to enrol for Mathematics and Science related courses at institutions of higher learning.

Keywords: Blended Learning, Scaffolding, Conceptual Development
How BOC's Duality and Political Connection Affect Fraud at SOEs?
Authors: Geraldina Ira , Wallad Javier Rasyadputra , Syahputra Rafly Raditya
Published: April 2022

The purpose of this study is to examine the effect of BOC's duality and political connection on fraudulent financial statement at State-Owned Enterprises (SOEs) in Indonesia. This study used 86 observations of SOEs that are listed on Indonesia Stock Exchange during the period of 2015-2019. Using panel data estimation, this study surprisingly finds that BOC's duality has negative effect on fraudulent financial statement. In addition, political connection has positive effect on fraudulent financial statement. These findings suggest independent boards who hold dual positions have incentive to maintain their reputation, thereby decreasing fraudulent financial statement. However, independent boards who have political connections cannot overcome their conflicts of interest, so they are unable to carry out their supervisory functions properly.

Keywords: BOC's duality; fraudulent financial statement; political connection; corporate governance.
Linking Advanced Technology Industry 4.0 to Environmental Management Accounting (Ema): Impact on Environmental Performance
Authors: Rasit Zarinah Abdul , Bahari Nur Adibah Mat , Urus Sharina Tajul , Ismail Aida Hazlin
Published: April 2022

Sustainability has become vital today as stakeholders demand more information related to the company's environmental and social performance. In order to gather eco-efficient data, companies need to have a good infrastructure or appropriate system for data gathering and sharing in the supply chain. Prior researchers have discussed the use of environmental management accounting (EMA) as one of the tools that can provide environmental information that helps in dealing with environmental issues. Nevertheless, environmental information may not be shared effectively due to poor communication links and the inconsistency of information systems. The motivation to conduct this study is to examine factors that can be solutions to several challenges discovered by prior studies to effectively implementing EMA. Besides that, there are mixed discussions on previous research suggested examining factors that influence the EMA adoption to enhance environmental performance. One of the recent issues is the rise of advanced technology from the Fourth Industrial Revolution (Industry 4.0), which was discussed briefly in recent prior studies. Prior research highlighted advanced technology under Industry Revolution (IR) 4.0 might enhance environmental information. Therefore, the purpose of this study is to investigate the relationship of advanced technology Industry 4.0 on the adoption of EMA leads to the improved environmental performance of the Malaysian electrical and electronic industry.

Keywords: Environmental management accounting (EMA), advanced technology Industry 4.0, industrial revolution 4.0, environmental performance
Sustainable Entrepreneurship in Malaysian Companies
Authors: Fong Cheah Wen , Yen Yuen Yee , Ramasamy Suganthi
Published: April 2022

Sustainable entrepreneurship is considered to be combined with economic, social, and environmental value creation, and is considered a combination of social enterprise and environmental enterprise. When creating sustainable entrepreneurs in the community, small and medium-sized enterprises (SMEs) are significant substances that can't be overlooked. This is because they have made significant commitments to the economic advancement of a nation. The SMEs in Malaysia are without exception. When creating sustainable entrepreneurs in Malaysia, SMEs are significant elements that can't be disregarded. However, due to the lack of research, the existing literature has not yet provided sufficient explanation in the establishment of sustainable entrepreneurship in Malaysian SMEs. This research included an introduction that gives an overview of the research, continued by the review of existing literature that correlates to the research topic followed by the methodology adopted for this research. Specifically, this research extends the Entrepreneurial Event Model, Social Identity Theory, and Social Capital Theory to test the proposed framework. To test the research framework and achieve the research objectives, the survey questionnaire was used to distribute the primary data to 400 respondents (entrepreneurs from Malaysian SMEs). The research used Analysis of Moment Structure (AMOS) and Statistical Package of Social Science (SPSS) to encode and analyse the main data collected in this study. Furthermore, the research also provides references for future practical and theoretical contributions. This research provide new and important insights for SMEs, entrepreneurs, employees, and institutions through empirical testing of the testing framework, thereby contributing to knowledge.

Keywords: Small and Medium-Sized Enterprises (SMEs), Sustainable Entrepreneurship, Perceived Behavioural Control, Age, Perceived Desirability, Perceived Feasibility, Propensity to Act, Environmental Awareness, Psychological Capital, Self- Categorization, Social Networks, Reciprocity
The Relationship between Sustainable Management and Earning Management of Thai Listed Firms in SET100 Index
Authors: Mueangchai Thanyawadee , Sumritsakun Chaiyot , yodbutr Arunee , Bangmek Ratchaneeya
Published: April 2022

The purpose of this study is to test the effect of sustainable management on earning management. This study's sample includes 100 Thai firms from SET100 index that were listed between 2017 and 2019. The samples consist of 256 firm-year observations. Earning management is measured by the absolute value of the standard deviation of residuals from Yoon, et al. (2006) model and sustainability management of the firms is measured by using score of the sustainability awards of firm that up to type of sustainability awards that firm get. According to the results, sustainability management has a significant negative with earning management. The results suggested that firms which win the sustainability award have lower earning management. Because sustainable management is a result of the fundamental factor that is engrained in the firm on how to conduct its businesses such as corporate culture, ethics, beliefs, and social norms and they have incentive to be honest, trustworthy, and ethical and concerned with the impacts of earning management.

Keywords: Sustainable Management, Earning Management, Thai Listed Firms in SET100 Index
Bumiputera Women Entrepreneurs' Psychological Characteristics: A Case Study from Penang, Malaysia
Authors: Din Norrina , Tahir Mohd Subri , Joremi Leylawati , Othman Norashida
Published: April 2022

It is not wrong to say that entrepreneurship is one of the toughest jobs on the planet. This is because, this job required a person to be creative, proactive and resilient in order to expand and sustain their business, especially during uncertain situations like the Covid 19 pandemic. Additionally, up till now, the world has been shocked by the virus name Covid-19. It is not only severely impacted human health but also has far-reaching economic impacts around the world. The paralysis of productive operations is one of the collateral consequences of the virus's war, with major economic and social consequences around the world (Bapuji et al., 2020). Many well-known brands in a variety of industries are likely to go bankrupt as a result of the Covid-19 outbreak, as consumers stay at home and economies shut down. Besides that, the small business's survival was jeopardized in this tough situation. The crisis is radically altering the world and the worst in the entire history (Afshan et al., 2021).

Keywords: Entrepreneur, Psychological characteristics, Proactive and Creative
Developing a balanced scorecard for the comprehensive assessment of the efficiency of corporate management systems
Authors: Burgonov O. V. , Almazov K. V.
Published: May 2022

Aim. The presented study aims to determine methodological approaches to adapting the balanced scorecard to the assessment of the efficiency of oil and gas enterprises in the fuel and energy sector of the Russian Federation; to propose approaches to its improvement; to investigate institutions and tools that can contribute to improving the level of corporate management in the context of the digitalization of the economy.

Tasks. The authors describe the mission and strategic goals of oil and gas enterprises; develop key performance indicators for each area of activity; identify strategic initiatives to achieve goals; analyze cause-and-effect relationships and propose a strategy map for a vertically integrated company that facilitates the improvement of management efficiency and competitiveness of enterprises in accordance with industry affiliation.

Methods. This study uses the methods of abstraction and aggregation, historical analysis and synthesis, induction and deduction, systems and structural approaches.

Results. A management tool is obtained, which links indicators in different areas (financial, industrial, technical, social) with allowance for the specifics of the industry and increases the level of informatization for the process of making strategic managerial decisions. It is proved that the assessment of business management efficiency in the context of the digitalization of the economy should be considered not only through KPIs, but also using extended criteria and indicators at various levels of management as part of an integrated approach.

Conclusion. Efficient management of vertically integrated companies in the context of the digitalization of the economy requires a system that would make it possible to constantly monitor the company’s goals, objectives, and strategies, to combine functional strategies of various subsidiaries, to harmonize and coordinate actions, to combine not only financial indicators, but also intangible ones in the broad sense of the word (technical and technological, organizational, social, etc.) using a comprehensive and balanced approach in the long term. The main task is to transform the classical approach proposed by Norton and Kaplan both to the process of digitalization of the Russian economy, and to the lack of necessary information, use of old mining technologies, the transition towards the development of hard-to-recover reserves of natural resources, and the presence of workers who do not have the necessary competencies.
Penerapan Aplikasi Character Building Untuk Meningkatkan Akhlak Terpuji Siswa Kelas 3 Sekolah Dasar
Authors: Fatimah Siti Nur , Aghniya Hawa Zahra , Rahmanto Dikky , Aeni Ani Nur
Published: April 2022

Pendidikan karakter sangat penting untuk ditanamkan pada peserta didik karena melalui pendidikan karakter inilah para peserta didik dapat memiliki kepribadian yang baik dan akhlak terpuji. Namun dapat dilihat seiring dengan perkembangan zaman kondisi pendidikan sekarang sangat memprihatinkan, akhlak dan moral para pelajar pun mulai merosot. Memang tidak semua peserta didik seperti itu, namun banyak juga peserta didik yang sudah mulai terjerumus dalam perbuatan jelek. Tujuan dari penelitian ini adalah untuk mencegah perbuatan jelek atau tercela serta meningkatkan akhlak terpuji pada peserta didik di kelas 3 SD Negeri Karapyak 1 Sumedang melalui aplikasi Character Building yang dijadikan sebagai media pembelajaran. Pendekatan yang peneliti gunakan adalah pendekatan kualitatif dan kuantitatif atau campuran, dengan metode deskriptif dan eksperimen. Metode deskriptif dilakukan untuk melihat bagaimana permasalahan yang terjadi di lapangan pada saat ini, kemudian menggunakan metode eksperimen sebagai uji coba dari produk aplikasi yang telah dibuat sebagai solusi dari permasalahan yang muncul. Setelah itu peneliti menganalisis data dengan cara mendeskripsikan dan menggambarkan dari data yang telah dikumpulkan. Hasil yang didapat dari penelitian dan uji coba ini adalah siswa menjadi lebih meningkat pemahamannya mengenai akhlak terpuji serta lebih bersemangat belajar karena menggunakan media pembelajaran berupa aplikasi sehingga pembelajarannya tidak monoton dan membosankan, dan lebih mudah untuk menerapkannya dalam kehidupan sehari - hari serta dapat mencegah perbuatan tercela dan dapat meningkatkan akhlak terpuji peserta didik.

 
Voltage S tability Assessment of Sudan ese National Network within Re Evaluation of the SVC Projects
Authors:   Network Analysis Department of General Directorate of Planning and Projects, Sudanese Electricity Transmission Company, Khartoum, Sudan., Alajab Israa Salih , Hamid Dlal Gema ,   Network Analysis Department of General Directorate of Planning and Projects, Sudanese Electricity Transmission Company, Khartoum, Sudan., Elzubair Abbas Abd-ElRasool ,   Network Analysis Department of General Directorate of Planning and Projects, Sudanese Electricity Transmission Company, Khartoum, Sudan.
Published: April 2022

In the last ten years Sudan National Grid suffering from a steady increase in loads, with a shortage of generation and congestion in transmission substations and lines. This caused many cases of blackouts. As a solution to this situation, the Static Var Compensators (SVC) project was recommended to improve the voltage in the National Grid (NG) by providing adequate reactive power support at the specified nine locations to solve voltage instability problems. This study re-evaluates the project, especially after the delay in implementation and the major change that occurred in the NG the evaluation will cover all nine proposed substations (Port-Sudan (POR), Hag-Abdallah (HAG), Farooq (FAR), Mahadiya (MHD), Kuku (KUK), Local market (LOM), New Hasahisa (NHAS), Bagair (BAG), and Gamueia (GAM).) and show its effect on the overall National Grid voltage.
Synthesis of Antenna Arrays with Parasitic Elements for Interference Rejection using a LMS Method
Authors:   Technology and Applied Sciences Laboratory, University Institute of Technology, University of Douala, PO Box 8698, Douala, Cameroon., Kuate Alain Francois , Jean-François Essiben Dikoundou ,   Technology and Applied Sciences Laboratory, University Institute of Technology, University of Douala, PO Box 8698, Douala, Cameroon, Bimogo Joseph Armel ,   Technology and Applied Sciences Laboratory, University Institute of Technology, University of Douala, PO Box 8698, Douala, Cameroon., Teguia Jean Blaise ,   Automation and Applied Computing Laboratory, University Institute of Technology, University of Dschang, PO Box 134, Bandjoun, Cameroon., Joel Yameni Fabrice ,   Energy, Materials, Modeling and Methods Laboratory, National Higher Polytechnic School, University of Douala, PO Box 8698, Douala, Cameroon
Published: April 2022

The objective of this paper is to design a parasitic antenna array capable of rejecting interfering signals and directing its main lobe towards the wanted signal. The designed antenna is a linear array consisting of an active monopole and fourteen parasitic monopoles. The method used is LMS, making it possible to calculate the values of the reactive loads to be connected to the ports of the parasitic elements so that the radiation patterns satisfies the fixed constraints. The simulation results in CST-MWS (Computer Simulation Tool Microwave Studio software) of the radiation patterns show an energy level of less than -0.71 dB in the direction of the interference and a gain greater than 5 dB in the direction of the wanted signal. Thus, this technique will make it possible to design directional antennas, with low energy consumption and interference rejection.