bluuebunny/crossref_metadata_2025 huggingface dataset:
Citation Analysis of Library and Information Science Undergraduates’ Projects in Kwara State University, Malete (2013-2018)
Authors: Rasaq Abdullahi Maito , Yusuf Abdulkadir Olalekan , Nuhu Silifat Ranti , Ibrahim Abdullahi Muhammed
Published: April 2024

Citation analysis of Library and Information Science undergraduates’ research projects in Kwara State University, Malete (2013-2018). The population of the study consists of all the submitted undergraduates’ projects to the Department of Library and Information Science, Kwara State University, Malete from 2013-2018. From this population, a total of thirty-seven (37) final-year students’ projects of the Department were selected as the sample size of the study using the systematic sampling technique. Coding sheet was used to collect data. The frequency counts and simple percentages were used for the statistical analysis. The findings revealed that more than half of the citations in the projects were journal articles, one-third of the citations were conference papers, few of the citations were recent, there were no citations without author, and the highest number is seventy-seven (77) while the lowest citation in a project is eighteen (18). The following recommendations were made based on the findings. Final year students should be encouraged to consider more recent research for their projects, students should be advised cautioned against low citation as eighteen (18) in a research project, the university library should consider the acquisition and subscription to journals so as to aid the research of the students.
Urgensi Maqashid Syariah dalam Pengelolaan Harta
Authors: Syahputra Angga , Asmuni Asmuni , Anggraini Tuti
Published: April 2024

Banyak sekali permasalahan hidup yang dialami manusia akibat kekurangan harta, namun pada sisi lain, orang yang kelebihan harta juga banyak mengalami problematika. Umumnya orang yang memiliki kelebihan harta akan bersifat arogan dan sewenang-wenang, merasa semuanya dapat diatur dan melihat orang lain yang berada di bawahnya dengan kecil. Sebuah studi telah menemukan hubungan yang jelas antara kekayaan dan ketidakpedulian terhadap perasaan sesama. Di Indonesia kita banyak menerima informasi melalui berbagai media tentang sikap-sikap arogansi orang-orang kaya. Semakin hari bahkan pemberitaan mengenai hal tersebut telah menjadi konsumsi rutin masyarakat dan tentunya akan menimbulkan dampak yang tidak baik. Untuk itu peneliti ingin meneliti lebih lanjut bagaimana urgensi maqashid syariah dalam pengelolaan harta. Penelitian ini merupakan penelitian kualitatif deskriptif. Untuk menjawab permasalahan yang ada, peneliti akan menggunakan data-data sekunder yang telah dipublikasikan sebelumnya. Penelitian ini menyimpulkan bahwa manusia harus menyadari hakikat keberadaannya dan berbagai sumber daya yang ia miliki bukanlah kepemilikan absolut, sebab kepemilikan absolut hanya milik Allah Swt. Langkah besar untuk membebaskan diri dari pengelolaan harta yang salah dan kerakusan adalah kembali kepada Tuhan, Allah Swt. dan berfokus pada bagaimana menjadi Muslim yang lebih baik.
Implementation of The Wadi'ah and Mudharabah Agreement on BTM Sang Surya Pamekasan in Increasing The Interest of MSME's Actors
Authors: Argantara Zaid Raya , Muhajir Ahmad
Published: April 2024

The existence of funding products at BTM Sang Surya Pamekasan serves as a means of collecting funds from the community which can then be distributed back to the community or UMKM actors who carry out productive economic activities. This funding product uses wadi’ah and mudharabah contracts. The purpose oh this analize  is to find out how the implementation of the wadi’ah and mudharabah contracts in BTM Sang Surya Pamekasan in increasing the interest of UMKM actors and what are the obstacles faced by BTM Sang Surya Pamekasan increasing the interest of UMKM actors. This research uses descriptive qualitative methods, data sourced from observation, interviews and documentation. The results of this study explain that the wadi’ah and mudharabah contracts in BTM Sang Surya are applied to funding products, namely wadi’ah futures, wadi’ah savings and mudharabah savings while for the types of contracts used using Wadi’ah yad Al-Amanah, Wadi’ah yad Al-Amanah and Mudharabah mut}laqah. The efforts made by BTM Sang Surya to increase the interest of UMKM actors are carried out using three ways, namely fostering good relationships, lobying to customers then the last one always maintains customer trust in BTM Sang Surya Pamekasan. The obstacles faced by BTM Sang Surya are the increasing number of withdrawals at the same time, weak understanding of digital transactions, and the lack of nominal savings with ball pick-up facilities.
Keyword: Implementation, Contract, UMKM
Mosque-Based Islamic Social Enterprise: A New ‎Approach to Mosque Management ‎Transformation
Authors: Fahmi Rizqi Anfanni , Zulhamdi Muhammad
Published: April 2024

This paper explores the potential of Mosque-Based Islamic Social Enterprise (MBISE) as a new approach to mosque management transformation. As a religious entity that relies on donations, mosques often experience stagnation due to traditional management. Transformation is necessary to avoid dependence on donations to achieve the mosque's goals. The study examines the practices of MBISE in Indonesia, focusing on mosque business units. This paper used a mixed method approach by conducting a literature study based on online news and articles in scientific journals focusing on the mosque business unit as a representative of MBISE. Collected data were analyzed using content analysis techniques. The results show that at least 61 mosques have business units. More than 50% of the mosques are in the Java region. Most business is the rental of mosque assets such as halls, mosque courtyards, and shops. The largest source of funds is gathered from donations used as capital for business units (infak). The significant impact felt is the increased independence of the mosque with a source of income other than donations. Another widely enjoyed impact is the implementation of community empowerment around the mosque. The study shows that mosque business units indicate significant characteristics with the Islamic Social Enterprise concept called Mosque-Based Islamic Social Enterprise. This study contributes as a reference for the development of nonprofit organizations, especially mosques, so they can use congregational donations for activities that can multiply mosque income and support the achievement of mosque prosperity through mosque business units.
Optimalisasi Muslim Friendly Tourism Dalam Meningkatkan Daya Tarik Wisata dan Kesejahteraaan Ekonomi Masyarakat Lokal di Pantai Slopeng Kabupaten Sumenep
Authors: Farisma Azza , Sunariyah Anik , Rohman Abdur
Published: April 2024

Penelitian ini bertujuan mengeksplorasi dampak optimalisasi Muslim Friendly Tourism di Pantai Slopeng Sumenep, terhadap daya tarik wisata dan ekonomi lokal. Metode penelitian menggunakan pendekatan kualitatif-deskriptif melibatkan pemerintah, pengelola wisata, stakeholder, pelaku usaha, masyarakat lokal, dan wisatawan. Pantai Slopeng menawarkan keindahan alam dengan gurun pasir, air laut jernih, dan sunset menakjubkan. Beragam aktivitas wisata alam seperti berenang, berkuda, penyewaan motor ATV, pekemahan, dan bermain pasir. Namun menghadapi kendala seperti kurangnya fasilitas ramah muslim, akomodasi syariah, rendahnya kesadaran masyarakat, promosi perlu ditingkatkan, keterbatasan anggaran, dan pemeliharaan UMKM kumuh dan tidak terartur. Hasil penelitian ini merekomendasikan peningkatan fasilitas, layanan ramah muslim, akomodasi syariah, sosialisasi pariwisata ramah muslim, penggunaan media sosial dan promosi langsung diharapkan dapat meningkatkan kunjungan, pembentukan forum komunikasi, dan kolaborasi dengan BPRS Bank diusulkan untuk mendukung UMKM. Penelitian ini diharapkan memberikan wawasan tentang pentingnya wisata Muslim Friendly dalam meningkatkan daya tarik wisata dan kesejahteraan ekonomi lokal di Pantai Slopeng.
Penerapan Prinsip Syar'u Man Qablana dan Bara'ah al-Ashliyah Dalam Perbankan Syariah
Authors: Lubis Ismul Fakhri , Asmuni Asmuni , Anggraini Tuti
Published: April 2024

Penelitian ini mengulas prinsip-prinsip kunci dalam perbankan syariah, yaitu syar'u man qablana dan bara'ah al-ashliyah. Konsep syar'u man qablana menekankan kepatuhan terhadap hukum Islam yang telah ada sejak zaman Nabi Muhammad Saw., memastikan bahwa setiap transaksi dan produk perbankan mengikuti prinsip-prinsip agama. Sebaliknya, bara'ah al-ashliyah memberikan kebebasan pada transaksi keuangan, melindungi individu dan bisnis dari tanggung jawab yang tidak sah, kecuali jika ada bukti yang mendukung klaim tersebut. Untuk mengulas penelitian ini, peneliti menggunakan metode penelitian kualitatif dengan sumber data sekunder. Dalam konteks perbankan syariah, syar'u man qablana mengarah pada larangan riba dan prinsip keadilan, menciptakan produk dan layanan yang etis dan sesuai dengan hukum Islam. Bara'ah al-ashliyah memberikan keamanan finansial, memastikan bahwa pelanggan hanya bertanggung jawab atas transaksi yang sah dan setuju. Penelitian ini menyoroti dampak positif dari penerapan kedua prinsip ini. Selain itu, prinsip-prinsip ini menciptakan lingkungan bisnis yang adil dan etis, membangun kepercayaan pelanggan, dan memperkuat kontribusi perbankan syariah terhadap pembangunan masyarakat yang berkeadilan. Prinsip-prinsip ini membuka jalan bagi inovasi produk yang etis dan transparan, memastikan bahwa perbankan syariah tetap relevan dan dipercaya dalam ekonomi global yang beretika.
Kinerja Bank Pembiayaan Rakyat Syariah (BPRS) di Indonesia Sebelum dan Sesudah Pandemi Covid-19
Authors: Kamarni Neng , Ifriadi Rike , Arqani Alfe
Published: April 2024

Pandemi Covid-19 membawa resiko yang signifikan bagi sektor perbankan di Indonesia, yang berdampak pada menurunnya kinerja sektor perbankan selama periode tersebut. Ancaman ini juga dirasakan oleh Bank Pembiayaan Rakyat Syariah (BPRS). Penelitian ini bertujuan untuk mengukur kinerja keuangan Bank Pembiayaan Rakyat Syariah (BPRS) sebelum dan sesudah pandemi Covid-19 ditinjau dari indikator keuangan. Data yang digunakan dalam penelitian ini berupa laporan keuangan Bank Pembiayaan Rakyat Syariah (BPRS) pada periode Januari 2017 sampai Desember 2019 yang merupakan data sebelum terjadinya Covid-19 dan Januari 2020 sampai Desember 2022 yang merupakan data sesudah terjadinya Covid-19. Analisis data berupa uji wilcoxon signed ranks test karena data dalam penelitian ini tidak berdistribusi normal. Hasil menunjukkan bahwa rasio Capital Adequacy Ratio (CAR), Return On Assets (ROA) dan Non Performing Financing (NPF) memiliki perbedaan yang signifikan pada kinerja Bank Pembiayaan Rakyat Syariah (BPRS) sebelum dan sesudah adanya pandemi Covid-19. Hasil ini berimplikasi bahwa Bank Pembiayaan Rakyat Syariah (BPRS) harus menjaga dan meningkatkan aset yang dimilikinya serta terus berupaya untuk meningkatkan laba dengan menekan angka pembiayaan bermasalah, sehingga kinerja pada Bank Pembiayaan Rakyat Syariah (BPRS) akan semakin baik.
Multi Level Marketing (MLM) dalam Pandangan Hukum Ekonomi Islam
Authors: Syaharuddin Syaharuddin
Published: April 2024

Penelitian ini bertujuan untuk melihat pandangan Hukum Ekonomi Islam tentang pelaksanaan Multi Level Marketing (MLM) dalam dunia bisnis. Selain itu, juga akan melihat ciri dan karakteristik Multi Level Marketing (MLM) yang seusai dengan pandangan Hukum Ekonomi Islam. Penelitian ini merupakan penelitian deskriptif kualitatif, yang berupaya untuk membarikan gambaran mengenai ciri Multi Level Marketing dilihat dari sudut pandang hukum ekonomi Islam yang bersumber dari al-Qur’an dan Hadis Nabi. Teknik pengumpulan data dengan cara mengutip langsung dan tidak langsung dari refrensi dan pustaka terkait. Adapun teknik pengolahan dan analisa data adalah bersifat deskriptif kualitatif dari data-data yang ada kemudian diinterpretasi untuk mengambil kesimpulan yang melahirkan implikasi dan rekomendasi. Hasil penelitian yang diperloh menunjukkan bahwa Multi level Marketing (MLM) adalah dibolehkan sepanjang tidak bertentangan dengan prinsip muamalah.
Urban_Culture: Cultura Urbana
Authors: Linares Pedrero Agustín
Published: April 2024

Del 25 de abril al 7 de junio. Sala Espacio 0 Contenedor Cultural Urban Culture es una colección de arte que aglomera la iconografía más actual de la imaginería urbana contemporánea como por ejemplo personajes de videojuegos, actrices famosas, músicos internacionales, personajes de Walt Disney, marcas de ropa, marcas de comida, etc. En todas sus variantes de soportes como de técnicas plásticas. Imágenes que ya forman parte de nuestro bagaje cultural revisionadas por diferentes artistas de alto nivel internacional, como Banksy, Obey, Space Invader, Blek le Rat, etc.
Firmware development for the fibre-optic seismometer based on FOG
Authors: Kamiński Marek , Tylman Wojciech , Jabłoński Grzegorz , Kotas Rafał , Amrozik Piotr , Sakowicz Bartosz , Jaroszewicz Leszek R.
Published: April 2024

The main goal of the article is to present the concept of using a simulation environment when designing an advanced fibre-optic seismometer (FOS) using a field-programmable gate array (FPGA) computing system. The first part of the article presents the advanced requirements regarding the FOS principle of operation, as well as the measurement method using a closed-loop operation. The closed-loop control algorithm is developed using the high-level language C++ and then it is synthesised into an FPGA. The following part of the article describes the simulation environment developed to test the operation of the control algorithm. The environment includes a model of components of the measurement system, delays, and distortions in the signal processing path, and some of the measurement system surroundings. The article ends with a comparison of simulation data with measurements. The obtained results are consistent and prove correctness of the methodology adopted by the authors.
„Nie daję łajbie żadnych szans”. Depresja: choroba czy rozczarowanie?
Authors: Serkowska Hanna
Published: April 2024

The subject of depression, often driven by personal experience, has lately become very prominent in the public sphere. Olga Hund's Psy ras drobnych [Dogs of Smaller Breeds] (2018) is a novel about depression, though unlike many European films and novels, it does not blame the condition on the individual – the main character of the story. Her book is memoir of sorts, a series of dramatic scenes from a mental ward of the Kobierzyn Psychiatric Hospital in Cracow. The whole is written, we may assume, to provoke out-rage: it is an accusation of the health care system, yet the blame for the mental condition rather than the wrong therapy, is put squarely on the structures and socio-economic mechanisms of the neoliberal society. The book makes two points. First, the psychiatric hospital by its very nature is a total institution that’s totally indispensable; and second – as seen from the interface of the ‘normal’ people and the mental patients – the social, economic and ideological factors have a significant role in generating suffering and the mental illness itself.
Doświadczenie (chorego) ciała w poezji Haliny Poświatowskiej. Perspektywa somatopoetyki
Authors: Smyczyńska Michalina
Published: April 2024

This is an analysis of some selected poems by Halina Poświatowska using the ap-proach and conceptual tools of somapoetics. The discussion focuses in turn on the manifestations of the (sick) body in Poświatowska’s poems and poetic prose (especially when its connected with special sound effects), the verbalization of sensory experience (primarily with regard to the sense of touch) and the role of the sick woman’s body in her poetic world (including direct references to the sick body in the act of writing). The critical strategy employed in this article is intended to complement the legacy readings of Poświatowska’s work with a functional, somapoetic interpretation that would give full scope to her narrative of the ailing body.
A Possible Kwartnik Of Johann Von Kittlitz (Type Fbg 1109) From The Collection Of The National Museum In Wrocław
Authors: Maciejczuk Dawid
Published: April 2024

W zbiorze kwartników śląskich Muzeum Narodowego we Wrocławiu znajduje się unikatowy, dotąd nieokreślony typ Fbg 1109. Dotychczasowe próby ustalenia atrybucji dla tej monety oparte były na niejasnych przesłankach. Badacze umieszczali emisję tego kwartnika w księstwie wrocławskim lub świdnickim. Ponowna analiza stempli monety pozwoliła na przedstawienie nowej propozycji atrybucji.
Pieniądz zastępczy Jana Turno ze Słomowa w Wielkopolsce (pow. Obornicki)
Authors: Czyżewski Bartłomiej
Published: April 2024

Artykuł poświęcony jest monetom dominialnym wyemitowanym przez Jana Turno w jego majątku ziemskim w Słomowie. Autor prezentuje skróconą historię rodziny Turno oraz życiorys samego Jana Turno, a następnie wyjaśnia okoliczności emisji pieniądza zastępczego ze Słomowa w Wielkopolsce, pow. obornicki.
Scoping review of the use of mesenchymal stem and stromal cell products in cats, Part 2: current scope and efficacy
Authors: Webb Tracy L. , Webb Craig B.
Published: April 2024

A scoping review of published literature found 108 articles related to mesenchymal stem or stromal cell (MSC) use in cats. Twenty-four of the publications summarized the treatment of 192 cats with MSC products for 12 naturally occurring and induced diseases. These trials used a variety of cell sources, administration routes, delivery vehicles, and dosages. The majority of studies did not have a control group. The disease with the largest number of cats administered MSCs thus far is chronic kidney disease (n = 59 cats). The majority of cats had no adverse events associated with treatment, which supports continued interest in the potential use of MSC products to address unmet medical needs. Treatment outcomes of the 192 cats have ranged from no response to long-term cure, depending on the disease being treated and the particular study. Some of these early studies show promise and provide significant information to direct both the design and focus of larger clinical trials investigating the safety and efficacy of MSC treatment for veterinary and human applications.
The Size of a Company and the Intensity of Use of Accrual-Based Earnings Management and Real Earnings Management Tools
Authors: Comporek Michał
Published: April 2024

Subject and purpose of work:

The aim of the study is to analyse the relationship between the degree of use of accrual-based earnings management and real earnings management instruments and the size of public companies.

Materials and methods:

The empirical analyses are based on the results of a survey of finance and accounting professionals representing 124 non-financial companies listed on the Warsaw Stock Exchange. The Kruskal-Wallis test (along with tests of intergroup comparisons) was considered the primary method for assessing the relationships occurring between the variables considered.

Results:

The research showed that the intensity of using accrual-based earnings management and real earnings management tools is statistically dependent on both the value of generated net revenues from the sale of products, goods and materials and the value of total assets of a given company. However, a greater diversification of the values of variables describing the degree of use of earnings management instruments was recorded in individual sub-populations separated on the basis of the value of realised sales.

Conclusions:

The research appears to be relevant from the perspective of a further search for the determinants of financial performance manipulation in the Polish capital market.
Effect of Related Party Transaction and Tax Haven Utilization on Tax Avoidance Moderated by Country-by-country Reporting
Authors: Romulo* Cesar Samuel , Dalimunthe Zuliani
Published: April 2024

This research investigates the influence of Related Party Transactions and Tax Haven Utilization on Tax Avoidance with and without Country-by-Country Reporting regulations, which were introduced in Indonesia at the end of 2016, as moderating variables. This research uses a purposive sampling method as sample selection. The data in this study was collected from the financial reports of 96 multinational companies registered between 2012 and 2021. To test the hypothesis, this study used regression with Random Effect Model. The results of this research are that Tax Haven Utilization has a significant effect on Tax Avoidance and Related Party Transactions have no effect on Tax Avoidance. Other results show that Country-by-Country Reporting regulations are unable to moderate the influence of Related Party Transactions and Tax Haven Utilization on Tax Avoidance. The findings of this research provide recommendations for the government to launch CbCR regulations in order to prevent tax avoidance through mechanisms for utilizing tax havens and related party transactions as well as increasing understanding of the principles of implementing CBCR.
The Effectiveness of Youtube Channel as Learning Media at Conversation Class
Authors: Wulandari Dewi
Published: April 2024

This study aimed to figure out how effective the use of Youtube as a learning media in teaching English for conversation class. The method of the study used was descriptive qualitative. The use of Youtube was considered as a good media to use for teaching English because by Youtube, an English lecturer or teacher can download many interesting videos to present at class. The use of Youtube was also able to avoid the boringness that often comes to the students when learning English. It was proved by the result of this study which revealed that 84% of the students extremely agreed using Youtube as the learning source and media. And 16% of the students agreed using Youtube and considered Youtube as interesting learning source. So, it was concluded that the videos downloaded from Youtube was effective to use in teaching English particularly for speaking
Development of Wordwall-based Indonesian Geographical Condition Assessment Instrument in Modipaskogo E-Book for Elementary School Students
Authors: Setiawati* Ika , Wardani Sri , Lestari Wahyu
Published: April 2024

The ability to develop assessment instruments is an integral part of pedagogical skills that are needed by teachers to achieve optimal learning outcomes, the reality in the field is that the implementation of learning evaluation is still conventional with paper and pencil test instruments, has not utilized technology, especially in science learning Indonesian Geographical Conditions material in class V, lack of understanding or teacher trust in the use of alternative instruments that in accordance with the learning model developed, so that the learning outcome data obtained by class V students is not so optimal. As many as 65% of the number of students have not been able to achieve learning goals, besides that students look less motivated and not excited when working on learning evaluations. The purpose of this study is to develop a Wordwall-based assessment instrument in the Modipaskogo E-Book (Geographical Conditions IPAS Module). The method used in this study is the research and Development (RD) Model ADDIE (analysis, design, development, implementation, and evaluation). Based on data analysis and discussion, the conclusions of the Wordwall-Based Indonesian Geographical Conditions assessment instrument in the Modipaskogo E-Book are valid, reliable, very effective, and very practical to use.
The Marketing Communication Strategy of RSIA Bunda Jakarta Through Instagram Social Media to Enhance Brand Awareness
Authors: Kurniasari Dina Rizky
Published: April 2024

The development of the health sector in Indonesia has made significant progress, reflected in the increase in the number of hospitals in Indonesia. As the sector grows, people are increasingly realizing the importance of quality healthcare. This phenomenon is the basis for strategic steps of hospitals, such as RSIA Bunda Jakarta which utilizes Social Media, especially Instagram, as the main means of carrying out marketing activities. This research uses the basis of marketing communication theory, especially in the context of message media strategy. This research adopts qualitative methodology with a descriptive approach. Data are obtained by data collection techniques through observation, interviews and documentation. The results showed that RSIA Bunda Jakarta has set their marketing goals on Instagram as the main means of maintaining existence and increasing brand awareness. The right segmentation of the female and Gen Z audience confirms RSIA Bunda Jakarta's understanding of the preferences and needs of their target market. The messaging strategy is supported by accurate medical information, engaging educational content, and active interaction with the audience thus strengthening credibility. As well as at the media strategy stage, adjusting Instagram content and features to audience needs, choosing the right upload time, and utilizing influencer moments and engagement. Overall, this study concluded that the marketing team of RSIA Bunda Jakarta itself has succeeded in carrying out marketing communication strategies through Instagram to increase brand awareness.
Development of Assessment Instruments on Technology for Life Materials Based on Wordwall in Typhoon E-Book for Elementary School Students
Authors: Tiara* Yeti , Lestari Wahyu , Widiarti Nuni
Published: April 2024

The assessment process carried out in schools mostly still uses paper or paper tests, which require high printing costs and when checking the results of the assessment is quite time-consuming, sometimes there are errors in correcting. sometimes distracted by other activities as a teacher. The purpose of this research and development is to help overcome the above problems by developing an assessment instrument in the form of a word game that is certainly liked by children and facilitates the work of teachers. This development research uses the Thiargarajan method with the 4D method. Data collection from interviews, observations, and questionnaires. The results of product validation by a team of validators using Aiken's V formula are valid. Small-scale trials using student and teacher response questionnaires with very good results. In the large-scale trial, 30 students were sampled using Excel and SPSS with a mean N score of 0.8990. 0.7 and N-Percent 89.89% 76 which means valid and reliable.
Application of Digital Technology in Marketing Plan: Case Study of the Company's Strategic Transformation
Authors: Wirawan* Setia Teguh , Budianto Irawan RD
Published: April 2024

Digital transformation is a dominant phenomenon in the global economy today, mainly triggered by advances in digital technology. This article discusses the impact of digital transformation, particularly in the context of business models and corporate strategy. With a focus on the manufacturing sector, Society 5.0, and dramatic societal changes, this article presents statistical data related to the use of digital technology in Indonesia. Digital transformation encourages companies to adopt innovative technologies and new business models to gain a competitive advantage. An effective digital business strategy is crucial in facing the demands of contemporary society and achieving the Sustainable Development Goals. This research uses a literature study method to analyze the impact of digital transformation on business model innovation, focusing on successful and less successful cases. The research results highlight the importance of digital leadership, digital maturity, and innovation strategies in facing digital transformation challenges. This research provides a comprehensive picture of digital transformation, emphasizing the need for investment in digital technology and skills, as well as adapting to changes in the economy and society.
Analysis of the Formulation of Health Laws in the Perspective of Media Coverage
Authors: Diyanti* Dwi , Josias Simon Runturambi Arthur
Published: April 2024

The drafting of the Health Law using the omnibus law method not only received pros and cons from various parties in the field but also spread to the world of digital media. This article aims to see differences in trends in reporting related to the drafting of the Health Law in the media. The qualitative method with a theoretical approach where media is the center of study (media-centric), which can be a driver of social change (socio-centric), becomes a perspective in analyzing the data found. The reporting trend in the mass media, where neutral sentiment is only 10%, shows that the space and time given to each party are not proportionally balanced, thus encouraging the publik to shift to the media to express views and opinions. Although this social media does not meet journalistic rules, it can offer digitization, convergence, interaction, and development of networks, which are considered more effective in communicating a publik interest.
Cross-Cultural Communication and Organizational Culture in Forming Organizational Cohesiveness
Authors: Simanullang* Fryandi , Roem Elva Ronaning , Arif Ernita
Published: April 2024

An organization, in achieving its goals, is propelled by the individuals within it who act as members of the organization. Members of the organization engage in coordination and collaboration, all of which require communication. An organization may consist of a group of people with cultural differences. Cultural differences need to be managed effectively to avoid barriers among members. One form of management is reflected in the members' ability to engage in cross-cultural communication competence. Additionally, organizational culture is a crucial element in shaping a shared meaning system. The integration of all organization members is necessary in achieving organizational goals, especially in situations where there are cultural background differences among members. Cultural differences influence the interpretation and perception processes of organizational members regarding messages and information that arise in the communication process. A cohesive organization is an aspiration that needs to be realized through efforts to strengthen organizational culture and enhance cross-cultural communication competence among all organization members. Cohesiveness represents how organization members are not separated by barriers arising from cultural background differences. This research employs a qualitative method with data collection through document studies. The aim of this study is to uncover the reasons why cross-cultural communication competence and organizational culture are crucial in building cohesiveness within an organization. The researcher conducting this study received funding from the Domestic Master's Scholarship Program of the Ministry of Communication and Information Technology.
The Influence of Emotional Experience on the Success of Viral Marketing Strategies in the Food and Beverage Industry
Authors: Bunjamin* Thalia Sharon , Aprilian Elvin Eka , Ananda Artha Sejati , Polla Johanes Ronaldy
Published: April 2024

This research explores the impact of emotional experiences on the effectiveness of Viral Marketing strategies within the Food and Beverage (FnB) industry. The study examines the correlation between emotional content in social media and its ability to engage consumers, ultimately contributing to the success of viral marketing campaigns. The research utilizes a sample collected over a brief period, focusing on emotional factors and the relevance of content to consumer sharing behavior. Academic recommendations emphasize the need for future studies to employ larger samples and more specific variables to enhance the depth and accuracy of results in understanding Viral Marketing strategies. Practical recommendations suggest that businesses in the FnB industry should consider incorporating specific emotional elements into their social media content, alongside ensuring relevance to current trends and public interests. The findings indicate that emotionally resonant and relevant content holds the potential to captivate consumers, fostering increased interaction and content sharing.
Effect of Trust, Quality of Service to Jne Express Consumer Satisfaction in Sampit District, Kotawaringin Timur District
Authors: Hayati* Sari , Andriyati Yuli , Handayani Leni
Published: April 2024

The purpose of this study  was to  determine the factors  that  influence consumer  satisfaction with JNE Express  freight  forwarding services in Sampit District, Kotawaringin Timur.  District, in the study of 100 people using the Slovin formula. By using the Accidental Sampling method. With the provisions of the data analysis in this study is quantitative using multiple linear regression method and the data is analyzed using the SPSS V.23 program. Based on the results of this study indicate that Trust and Service Quality significantly influence Consumer Satisfaction in JNE Express freight forwarding services in Sampit District, Kotawaringin Timur Regency. Simultaneously the independent variable (Trust and Service Quality) significantly influences the dependent variable (Customer Satisfaction) on JNE Express freight forwarding services in Sampit District, Kotawaringin Timur  Regency. R Square value of 0.571 or 57.1% means the variable Customer Satisfaction is influenced by the Trust and Quality of Consumers while the remaining 42.9% is influenced by other variables not used in this study.
The Effect of Competency on Employee Performance at PT. FSCM Manufacturing Indonesia Plant Filter Cirebon
Authors: Kusumah* Adie Irwan , Sulfiani Sulfiani , Nurnilasari Nunung , Heriyono Heriyono
Published: April 2024

Competence is an important factor in determining company performance in order to be able to compete and continue to exist in a competitive market so that companies are required to have competent employees. Through this research, information will be obtained about the extent to which employee competence contributes to performance and helps companies optimize employee competency development, so as to improve overall company performance. This study used a survey method by collecting data from respondents through questionnaires with a sample of 95 people. The data analysis technique in this study used a linear regression test. Competency at PT FSCM Manufaturing Indonesia Plant Cirebon, the highest indicator is showing friendly behavior while the lowest predictor is having leadership traits because employees do not have experience and graduate from high school education. The highest indicator on the employee performance variable is having work absenteeism and while the lowest predictor is having responsibility at work. However, the results showed that significantly competence had a positive effect on employee performance at PT FSCM Manufacturing Indonesia Plant Cirebon because the significance value of the t-test of 0.000 was smaller than alpha (α) 0.05.
Technoference and the Power of Family in Using Cell-Phones by College Students in Medan, Indonesia
Authors: Annisa Nur , Ismail Rizabuana , Manurung Ria , Saladin T. Ilham , Sihotang Devi
Published: April 2024

Objective: Technoference towards devices can change interactions within the family. Parents play a significant role in balancing technological advances in the family. This study examines how interference with using devices (technoference) at home affects family attachment.
 
Methods: The method used in this study uses a quantitative descriptive method. Respondents are students who act as students who actively use devices. The selection of research samples used purposive sampling with a total of 347 respondents. There are three points of technoference between parents and children: frequency, duration and content.
 
Results: Based on the study's results, it was found that the most dominant technoference in family strength ties was the duration of gadget use by family members, with the most significant indication being that they often ignore calls from their family when playing gadgets. After that, it is followed by the frequency of using gadgets, and the most significant indication is to prioritize gadgets even at ongoing family events. The lowest indicator of technoference to contend with the most significant indicator is judging what family members do on their devices.
 
Conclusion: Using cell phones should be heeded by various stakeholders such as the government, parents, educational institutions, religious institutions, community members, and peers. It means they should not ignore the facts by transferring the problems to other parties more responsible for interrupting cell phone use, especially the parents and the other family members. The impact of technoference is significant enough, especially on the students’ power of family.
The Effect of Employee Engagement, Job Satisfaction, and Superior-Subordinate Relationships on the Desire to Change Job and its Implications in Employee Resignation
Authors: Suardana Ida Bagus Raka , Martini Luh Kadek Budi , Yuesti Anik
Published: April 2024

Purpose: This research aimed at (1) analyze the effect of work engagement, job satisfaction and superior-subordinate relations on the desire to change jobs; (2) analyze the effect of the desire to change jobs, work engagement, job satisfaction and the relationship between superiors and subordinates on employee resignation.
 
Material and Method: This research was a quantitative research design. The sources of data used were primary data and secondary data. The sample used was health workers’ employees (doctors, nurses, midwives, analysts and pharmacists) in a private hospital in Denpasar, totaling 83 people. The data collection technique used was a questionnaire. While, the data analysis technique used was Partial Least Square (PLS).
 
Findings: The result of this research showed that (1) work engagement has a negative and significant effect on employees' desire to change jobs; (2) Job satisfaction has a negative and significant effect on employees' desire to change jobs; (3) The relationship between superiors and subordinates has a negative and significant effect on employees' desire to change jobs; (4) Desire to change jobs has a positive and significant effect on employee resignation; (5) Work engagement has a negative and significant effect on employee resignation; (6) Job satisfaction has a negative and significant effect on employee resignation; (7) The relationship between superiors and subordinates has a negative and significant effect on employee resignation.
 
Research practical & Social Implication: This implication is to give understanding the effect of work engagement, job satisfaction and superior-subordinate relations on the desire to change jobs; the effect of the desire to change jobs, work engagement, job satisfaction and the relationship between superiors and subordinates on employee resignation.
 
Originality/value: The phenomenon of employee resignation is also faced by a private hospital (RS) in the Denpasar city every year. The phenomenon that occurs is the high level of desire to change jobs. The high rate of employee resignation is a serious problem in this private hospital, the management has invested a lot of money for various costs such as education, training and so on which is basically to increase employees’ knowledge and skills.
Does Tax Compliance Intention Mediate the Determinant of Tax Compliance? Evidence from Indonesia
Authors: Fitria Giawan Nur , Murwaningsari Etty , Mulyani Susi Dwi
Published: April 2024

Purpose: The increasing use of technology and business complexity means that taxpayers must increase their knowledge in completing tax obligations.
 
Theoretical framework:  Tax compliance intention as a mediation was analyzed the relationship among tax knowledge, tax moral, tax rate and tax sanction on tax compliance.
 
Method: A quantitative methods approach was used by distributing questionnaires to 350 of MSMEs in Indonesia. The multiple linear regression analysis result show that there is positive effect about tax knowledge, tax moral and tax sanction on tax compliance intention. Meanwhile, the tax rate does not influence on tax compliance intention.
 
Results and Conclusions: Furthermore, tax knowledge, tax rate and tax sanction does not have influence on tax compliance behavior. Meanwhile, there is positive relation between tax moral and tax compliance intention on tax compliance behavior. Finally, tax compliance intention mediates the influence of tax knowledge, tax moral, tax rate and tax sanction on tax compliance behavior. The tax intention of MSMEs comply tax regulation give significant effect on tax compliance behavior.
 
Research, Practical & Social implications: This study offers implications for tax regulator to conduct tax education for tax payer in order to develop MSMEs motivation intrinsic that can improve taxpayer intention to comply on tax regulation.
 
Originality/value: Our novelty contribution of tax knowledge measurements on task risk knowledge and profit-tax knowledge dimensions can impact MSMEs intention to comply.
The Role of Buddhism In the Social Development of Vietnam: Past, Present, and Future
Authors: Dang Phuong Minh Thi , Nguyen Dung Tien , Bui Huyen Thi , Nguyen Tuy Thi
Published: April 2024

Purpose: This research aims to analyze the role of Vietnamese Buddhism during the Ly and Tran dynasties in shaping the prosperous and peaceful society of Dai Viet, alongside the Vietnamese people during the 30 years of national liberation (1945-1975).
 
Methods: The article utilizes various research methods, including analysis, synthesis, inductive and deductive approaches, as well as comparative and contrastive methods. The historical method is employed to explore Buddhism's role during the Ly-Tran period and its contemporary impact on Vietnam. This approach provides an objective assessment of Buddhism's historical significance. The logical method is used to analyze socio-political issues, highlighting Buddhism's integration and humanitarian values throughout Vietnam's history. The data in this article is synthesized from books, articles, and websites published and released between 1942 and 2023.
 
Results and discussion: Research findings indicate that during the Ly-Tran dynasties, Buddhism flourished and held the status of the state religion, shaping the nation's political orientation and emphasizing the spirit of national unity to safeguard independence, sovereignty, and territorial integrity. Throughout Vietnam's national liberation struggle (1945-1975), Buddhism maintained a patriotic spirit, standing alongside the people to acquire and retain political power, achieve peace, and unify the country. Since the initiation of Doi Moi (Renovation) in 1986, Buddhism has continued to adapt, leveraging its patriotic tradition, promoting devotion, and actively participating in international integration to strengthen the prosperous Vietnamese nation.
 
Implications of the research: The research highlights the significant role of Buddhism in Vietnamese society across history and into the present. Initially established as the national religion during the Ly-Tran dynasties, Buddhism has been integral in fostering national unity and promoting patriotic values. It has endured through challenging times, including wars and external threats, continuing to uphold its teachings and engage in social and charitable activities.
 
Originality/value: Throughout Vietnamese history, Buddhism has played a significant role alongside indigenous religions and beliefs in defending the nation and ensuring the well-being of its people. From the Dynasties of Dinh, Early Le, Ly, and Tran to the struggles for political power, national liberation, and the construction and defense of the socialist Vietnamese homeland, Buddhist monks, nuns, ascetics, and practitioners have consistently upheld virtue and morality, playing pivotal roles in assisting both the people and the country.
Judicial Precedent in The Justice of The Anglo-American System of Law
Authors: Mariia Koval , Volodymyr Baranyak , Nataliіa Slotvinska , Mariana Denysiuk , Anatolii Kryzhanovskyi
Published: April 2024

Purpose: The article provides a scientific analysis of judicial precedent as a source of law in the Anglo-American legal system.
 
Methods: This study carefully analyzed scholarly works and legal documents of judicial precedent as sources of law in the Anglo-American legal system. The data was obtained from various sources, including academic research, international human rights norms and practices of their application with the help of general philosophical and special methods of cognition.
 
Results and discussion: It is emphasized that the judicial precedent is determined by the traditional attitude towards the court in society, which was formed within a certain legal system. It is noted that law in the understanding of the Anglo-American legal system is primarily judicial practice, and the norms of law are included in the legal system only after their repeated application and presentation by judges. It is concluded that today there are objective trends regarding the convergence of the Romano-Germanic and Anglo-American legal systems. It is noted that in common law countries, the legislative path of law development is becoming more and more important, and in continental law countries - judicial decisions of both domestic and international courts, with the help of which the law is clarified and developed.
 
Implications of the research: This research has significant implications for researchers and practitioners in the field of legal sciences, as it defines a comprehensive vision of the development trend of the Anglo-American legal family, which in the process of its evolution acquired certain features of the Romano-Germanic legal system.
 
Originality/value: The specific conclusions formulated in the study fill a gap in current methodologies and knowledge regarding the use of judicial precedent in the justice of the Anglo-American legal system. Clarifying the specifics of the court's interpretation of the precedent as a source of law in the countries of the Anglo-American legal system will contribute to the enrichment of legal science and the development and modernization of certain approaches to these issues at the national level.
СПЕЦИФІКА СТРУКТУРНИХ ОСОБЛИВОСТЕЙ МУЗИЧНИХ ТВОРІВ КАЛЕНДАРНО-ОБРЯДОВИХ ПІСЕНЬ ЗИМОВОГО ЦИКЛУ В СВІТЛІ АНТИЧНОЇ МУЗИКОЛОГІЇ
Authors: Поцелуйко Андрій
Published: April 2024

У статті висвітлено специфіку структурних особливостей музичних творів календарно-обрядових пісень зимового циклу. Зʼясовано, що в стародавніх колядах прослідковуються певні структурні закономірності за “Досконалою незміною піфагорійською системою звукоряду”, які показані висхідними тетрахордами і консонансами, що відповідають стихіям води, землі, повітря, вогню. Зокрема, виявлено переплетення низхідних діатонічних етичних ладів з висхідними, що виражають піфагорійські стихії. Розкрито поняття піфагорійської тетрактиди стосовно стародавніх українських колядок.