bluuebunny/crossref_metadata_2025 huggingface dataset:
Factors Associated with Psychological Disorders in Health Workers Specializing in Handling Covid-19 in Several Padang City Government Hospitals
Authors: Nisura Egi , Yetti Husna , Kasra Kamal
Published: January 2024

The 2019 coronavirus disease can be spread quickly and easily, making it a potential pandemic threat. As the number of confirmed cases rises, the mental load of healthcare providers will increase, causing them to feel stressed, anxious, and negatively impacted emotionally. The primary objective of this study is to identify risk factors for mental illness among healthcare workers in Padang, Indonesia, who deal with the Covid-19 virus. The research used an explanatory sequential mixed methods design, beginning with a cross-sectional study to provide a quantitative foundation, then progressing to a more in-depth explanation using qualitative methods. There were a total of 1218 participants in this analysis. Using questionnaires and in-person interviews, we gathered information to analyze using the chi-square with 95% confidence interval and the anova test. 5.2% of healthcare workers handling Covid-19 reported moderate depression, 8.7% reported moderate anxiety, there was no correlation between occupation, interaction, residence, or average length of employment or salary, and there was no difference between the two.
La incidencia del financiamiento en la rentabilidad de las pequeñas empresas del Perú, sector comercio, estudio de caso en: EF Systemas E.I.R.L.-Ayacucho – 2023
Authors:   Financiera Caja Arequipa, Vladimir Ramos Cuadros , Saavedra Silvera Orlando Sócrates ,   Dirección Regional Agraria de Ayacucho
Published: January 2024

El financiamiento es un factor clave para mejorar la rentabilidad empresarial, siendo el financiamiento externo; aquel que ofrece acceso a recursos más grandes que los que podrían obtener con el financiamiento interno, a través de sus propios recursos. Por ello la investigación tuvo como objetivo: describir la incidencia del financiamiento en la rentabilidad de las pequeñas empresas del Perú, sector comercio: Ef Systemas E.I.R.L.-Ayacucho,2023. La metodología empleada fue cualitativa, descriptiva, de diseño no experimental, bibliográfico y de caso; se aplicó la técnica de la revisión bibliográfica y de la entrevista, como instrumentos fichas bibliográficas y un cuestionario. Los resultados arrojaron que, la incidencia del financiamiento en la rentabilidad es significativa. Las empresas del sector estudiado, utilizan las fuentes de financiamiento internas, así como las fuentes externas; sim embargo el financiamiento interno, a través de la capitalización de sus utilidades, tiene sus limitaciones, no siempre son suficientes para cubrir las necesidades de financiamiento de las empresas; el financiamiento externo en cambio, ofrece la obtención de recursos mas grandes, mayor flexibilidad y posibilidad de crecimiento. La empresa estudiada se financia con sus propios recursos, debido a los elevados tipos de interés existentes y las dificultades de acceso que tuvo; lo que ha sido delimitante para su crecimiento empresarial. De acuerdo a los resultados se llegó a la conclusión que la incidencia del financiamiento en la rentabilidad, es siginificativa, eligiendo el tipo financiamiento externo adecuado según las necesidades específicas de cada empresa lo que ayudará a obtener mejores resultados
Соціальна відповідальність бізнесу в кризових умовах
Authors: Бондарук М. В.
Published: January 2024

Розкрито соціальну відповідальність бізнесу в кризових умовах, яку визначає взаємозалежність, яка існує між суспільством та бізнесом і взаємовигідна обом сторонам, що виявляється в чіткому усвідомленні існування в бізнесу зобов’язань стосовно суспільства; в тому, що середовище для бізнесу має бути таким, щоб сприяти успіху в перспективі (коли покращується соціальне середовище, зростає інтерес акціонерів та інвесторів); наявності позитивного громадського іміджу для бізнесу; в тому, що бізнес володіє резервами капіталу й досвіду, які можуть бути використані суспільством; в можливості уникнути жорсткого регулювання держави (частково). Наведено негативні аспекти соціальної відповідальності бізнесу. Розглянуто проблеми та перешкоди соціальної відповідальності бізнесу. З’ясовано, що в Україні практика соціальної відповідальності у кризових умовах ще тільки починає поширюватися, на це має вплинути тривала цілеспрямована державна політика, спрямована на те, аби підприємці усвідомлювали свій внесок у соціально-економічний розвиток суспільства, збереження нації.
Класифікація принципів реформування місцевого самоврядування
Authors: Кушнєров О. П.
Published: January 2024

Розкрито класифікацію принципів реформування місцевого самоврядування. Визначено сутність поняття «децентралізація». З’ясовано, що децентралізацією є делегування функцій управління від центральних органів влади місцевим органам, зростання переліку повноважень нижчестоячих органів  управління через зменшення кола повноважень вищих. Визначено принципи місцевого самоврядування. Встановлено, що принципи місцевого самоврядування – це ідеї й правила, що вважаються підґрунтям функціонування територіальних громад і вибраних ними органів та посадових осіб для автономного розв’язання місцевих питань. Розкрито значення принципів місцевого самоврядування в контексті процесу об’єднання територіальних громад в Україні, яке зводиться не лише до їхнього нормативно-регулятивного походження, а також до систематичного постійного впливу на формування, роботу й реформування органів місцевого самоврядування, зважаючи на євроінтеграційні й глобалізаційні процеси, які відбуваються у нашій країні.
Основні підходи до визначення антикорупційної політики
Authors: Кушнєров Ю. П.
Published: January 2024

Розкрито основні підходи до визначення антикорупційної політики. Визначено сутність поняття «корупції». З’ясовано, що корупція є соціальним, правовим, політичним, економічним, етико-моральним явищем латентного плану, що виявляється в навмисних діях посадової (службової) особи, що мають зв'язок із формуванням протиправного зв’язку однієї чи кількох осіб, які мають повноваження реалізувати функції держави, чи місцевого самоврядування або прирівняних до них осіб, осіб громадських, комерційних й інших організацій з певними особами або групою осіб через застосування свого службового становища, з власною корисливою ціллю щодо отримання для себе або в інтересах третіх осіб, неправомірної вигоди у формі як майнового, так і немайнового плану, й переваг, та, крім того, підкуп згаданих осіб через протиправне надання їм фізичними й юридичними особами зазначених благ і переваг, що шкодить авторитету й престижу органів державної влади та держави загалом та за котрі передбачаються всі види юридичної відповідальності.
Класифікація механізмів реалізації державної соціальної політики
Authors: Руденко О. І.
Published: January 2024

Розкрито класифікацію механізмів реалізації державної соціальної політики. З’ясовано, що під механізмом реалізації державної соціальної політики суспільного процесу розуміють сталу систему співдії соціальних акторів різних типів та рівнів, а кінцевим ефектом є задоволення відповідного суспільного запиту. Визначено, що власне концепція механізмів реалізації державної політики основується на твердженні про те, що комплекс головних процесів, феноменів, чинників та залежностей формують цілісне явище, розгляд котрого дає змогу значно ґрунтовніше розібратися у залежностях та закономірностях, які досліджуються. Розглянуто фінансово-економічний, політичний, нормативно-правовий, організаційний та інформаційний механізми реалізації державної соціальної політики. Як висновок наведено, що регулярне втілення державної соціальної політики через комплексний механізм державного управління координується із завданням загальнонаціонального об’єднання громадян.
Mons. ThDr. Ignác Fábry, čanádsky biskupský vikár a košický biskup
Authors:   Katolícka univerzita v Ružomberku, Teologická fakulta v Košiciach, Inštitút cirkevných dejín, Hišem Cyril
Published: January 2024

Bishop Ignatius Fabry was born 24. July 1792 in Sátoraljaújhely. He completed his theological studies in 1807. He received his priestly ordination on August 1rst 1815 from the hands of the Bishop of the diocese of Kosice, Andrew Szabó as a 23-year old. Following his appointment as Bishop of Czanad in 1834, József Lonovics, who resided in Timisoara, invited him in his services. Ignatius Fabry became the episcopal vicar of the Diocese of Czanad in 1848. Emperor Franz Joseph I. appointed him as the Bishop of the Diocese of Kosice on February 5th 1852. This appointment was confirmed by Pope Pius IX. 27. September 1852. Fabry was consecrated and installed on November 30th 1852 in Kosice. He died 24. June 1867 and he was buried 7. January in the Cathedral of Košice.
Accounting Information System for Room Rental Income Trends Using the Common Size Method at Grand Dian Boutique Hotel Cirebon
Authors: Suwandi Suwandi , Nas Chairun , Noviyanti Kiki
Published: January 2024

The purpose of this study is to design an accounting information system for Room Rental Income Trends Using the Common Size Method at Grand Dian Boutique Hotel Cirebon, so that management can find out the rental income of each hotel room. The research method used is the waterfall method, where this method can explain the research steps systematically and sequentially in building an application. The object of this research is the Grand Dian Boutique Hotel Cirebon. The results of this study are an accounting information system application that can make room rental payment data, analysis of hotel room rental income using the common size method and report on hotel room rental income trends.
Prediction Orientation: The Role of Good School Governance and Internal Control Systems in Moderating the Influence Between Proactive Fraud Audits on Fraud Prevention
Authors: Edy Irwan Christatnto , Marsono Shandy , Sri Haryanti Setyani
Published: January 2024

The study aims to test predictive models about the effect of proactive fraud audits on fraud prevention moderated by internal control systems and good school governance. The research was conducted with the object of employees managing school operational assistance (BOS) funds at Wonogiri High School Indonesia. Method of data collection by purposive sampling. Data retrieval techniques with questionnaires. Data analysis with SEM-PLS. The results found that 1) Proactive Fraud Audit negatively affects fraud prevention, 2) Internal control systems moderate negative influences on the connectedness between proactive fraud audit to fraud prevention, 3) Good school governance moderates positive influence on the connectedness between proactive fraud audit to fraud prevention. The findings of this study provide practical benefits for schools to minimize fraud efforts in bos fund management
The Effect of Internal Control, Utilization of Technology, Compliance with Legislation Regulations on the Performance Accountability of Government Agents (Case Study of Dairi Regency BPKAD)
Authors: Purba Sahala , Nainggolan Arison , Gaol Edi Ray Lumban
Published: January 2024

This study aims to determine whether the Effect of Internal Control, Utilization of Technology, Compliance with Laws and Regulations, either partially or simultaneously, has an effect on the Performance Accountability of Government Agencies (Case Study of BPKAD Dairi Regency). The population in this study were 42 respondents. Samples using purposive sampling. Respondents are all employees of the Regional Asset Finance Agency of Dairi Regency. Based on the data analysis process, the classical assumption test was carried out first and then the hypothesis testing was carried out. The statistical method used is multiple regression analysis. The results of this study indicate that simultaneously Internal Control, Utilization of Technology, Compliance with Laws and Regulations together have a significant positive effect on the Performance Accountability of Government Agencies. Partially, Internal Control has a positive and insignificant effect on the Performance Accountability of Government Agencies, the Utilization of Technology has an insignificant positive effect on the Performance Accountability of Government Agencies, Compliance with Laws and Regulations has a significant positive effect on the Performance Accountability of Government Agencies.
Implementation of Springate, Altman, Grover and Zmijewski Models in Measuring Financial Distress
Authors: Supitriyani Supitriyani , Astuti Astuti , Azwar Khairul
Published: January 2024

Companies that have improved company performance will have good prospects in the future. In addition, the company also needs some good strategy and planning to stay afloat in running its business. One of the strategies carried out by the company is to avoid the occurrence of a level of financial difficulties (financial distress). The goal of the study was to determine bankruptcy predictions and find out the most accurate methods for measuring bankruptcy among Springate, Altman, Grover and Zmijewski models. The data collection techniques used are documentation techniques while the data analysis techniques used are qualitative descriptive analysis techniques and comparative analysis techniques. The results showed that there was a predictive difference between Springate, Altman, Grover and Zmijewski models in predicting bankruptcy (financial distress). The Altman model is the most accurate prediction model in predicting bankruptcy with the highest degree of accuracy which then continued the Springate model, Grover model and finally the Zmijewski model. The renewal of previous research is to use four methods of predicting bankruptcy at once, different research objects and times from previous researchers
Non-Performing Financing and Efficiency as Predictive Factors for Profitability of Islamic Commercial Banks during the COVID-19 Pandemic
Authors: Rahman Holilur , Aulia Fena Ulfa , Fadilah Fadilah
Published: January 2024

The purpose of this study was to examine the impact of NPF and the efficiency level of Islamic banks on the profitability of Islamic commercial banks during the pandemic.This study uses a quantitative approach with the type of explanatory research. The data analysis method used in this study is multiple linear regression analysis, the variables used in this study are variable X and variable Y, which includes variable X (independent variable) namely Non Performing Financing (X1) and Efficiency (X2). Variable Y (dependent variable) is Profitability.The results show that: First, partially Non-Performing Financing has an impact on the ROE of Islamic commercial banks, but the efficiency level of Islamic banks does not have an impact on ROE. Second, Simultaneously Non-Performing Financing and the efficiency level of Islamic commercial banks have no effect on profitability. The implication of this research is that partially NPF can be used by investors and potential investors to be used as a reference for making investment decisions.
Influence of Risk Preference and Financial Condition on Tax Compliance of Boarding House Tax in Banjarmasin
Authors: Anuar Syahdan Saifhul , Abdul Rahman Rahayu , Nastiti Rizky , Ruwanti Gemi , Norbaiti Norbaiti
Published: January 2024

This study aims to examine the effect of risk preference and financial condition on tax compliance of boarding house owners. The variables of this study are tax compliance, risk preference and financial condition. This study used primary data obtained from the questionnaire. In addition, the respondents of this study were the taxpayers who owned a boarding house in Banjarmasin chosen by using purposive sampling. Furthermore, multiple regression analysis was employed to analyze the obtained data. The results of the study concluded that risk preference and financial condition had positive effect on tax compliance.
The Effect of Size, Market Risk, Operational Risk, Liquidity Risk, and Credit Risk on Profitability in Banks in the KBMI 3 AND KBMI 4 Categories For The 2017-2021
Authors: Putro Muhamad Tri Saputro , Rachman Nur Hadiyazid , Al-Azizah Ummu Salma
Published: January 2024

This study aims to analyze the effect of firm size, market risk, operational risk, liquidity risk, credit risk on banking profitability in the category of KBMI 3 and KBMI 4 for the 2017-2021 period. The method used is quantitative. The data processing technique used Eviews 12, namely statistical analysis and panel data regression analysis. The data is taken from financial reports at OJK and bank websites. The results obtained from this study are that the panel data regression calculation used in this study, the Fixed Effect Model (FEM) is the best model compared to other models. Partially the size value has an influence on profitability, NIM (Net interest Margin) has an influence on profitability, BOPO (Operating Costs and Operating Income) has no effect on Profitability, LDR (Loan To Deposit) has an influence on Profitability, NPL (Non Performing Loans) ) has no effect on Banking Profitability in Indonesia. And simultaneously Size, NIM, BOPO, LDR, NPL have an influence on Banking Profitability in Indonesia.
Influence of Capital Structure and Idiosyncratic Risk on Company Value With Industri Type As Moderating on Energy Company Listed on The Indonesia Stock Exchange for The Period 2016-2020
Authors: Suyono Suyono , Amin Muhammad Nuryatno
Published: January 2024

The purpose of this study is to test and prove empirically the effect of capital structure and idiosyncratic risk, type of industry on the value of the Indonesian stock exchange sector. In addition, the purpose of this study is to empirically test and prove the type of industry to strengthen the effect of capital structure on the value of the Indonesian stock exchange sector. This last study aims to test and prove empirically the type of industry strengthens the effect of idiosyncratic risk on the value of the Indonesian Stock Exchange sector. The population in this study are energy sector companies listed on the Indonesia Stock Exchange for 74 years 2016-2020. The sampling technique used purposive sampling method. Based on this technique, the number of samples used in this study were 53 companies. The data analysis technique used in this study is multiple linear regression analysis with a moderating effect. The results of this study indicate that capital structure and idiosyncratic risk are not significant to the value of companies in the Indonesian stock exchange sector. The type of industry has a significant positive effect on the value of companies in the Indonesian stock exchange sector. The variable type of industry strengthens the positive influence of capital structure and idiosyncratic risk on the value of companies in the Indonesian stock exchange sector. For the control variable, ROA is not significant to firm value, while for CR it is significant positive to firm value. The variable value of the firm is influenced by variables of Capital Structure, idiosyncratic risk, Type of Industry, Profitability, and Liquidity of 9.6%. Meanwhile, 90.4% was influenced by other variables that were not included in this research model.
The Influence of Firm Size, Corporate Governance, Green Accounting Disclosure on Sustainability Report Disclosure and Financial Performance and Its Impact on Value Company
Authors: Karsam Karsam , Sasmita Jenny , Hudin Norlaile Salleh , Rainanto Bambang Hengky , Solihin Solihin , Noor Basyiruddin
Published: January 2024

The importance of the company to maintain the continuity of its business in the future becomes a very crucial issue at this time, the Company must pay attention to the planet, people and profit. The purpose of this study was to determine the effect of Company Size, Corporate Governance Disclosure of Sustainability Report and Financial Performance as well as its impact on the Company's Corporate Values in Mining Companies listed on the Indonesia Stock Exchange. Samples are determined based on purposive sampling technique, with a total sample of 15 companies. The study used secondary data obtained from the Indonesia Stock Exchange website in the form of financial statements from 2011-2021. The hypothesis in this study using path analysis with smart pls. The results show that Company Size and Corporate Governance influence the green accounting disclosure and sustainability report disclosure, then sustainability report disclosure influences Financial Performance and has an impact on the Company's Value in Mining Companies listed on the Indonesia Stock Exchange during 2011-2021. This means that the frequent meetings of the board of directors and the audit committee as indicators of Corporate Governance will produce effective decision making in disclosure of sustainability reports and Financial Performance as measured by profitability will provide management motivation in reporting important information for the company's sustainability to increase the company's value.
Factors that Influence Cash Holding on Property and Real Estate Companies
Authors: Khairunnizam Khairunnizam
Published: January 2024

The purpose of this study is to examine the effect of leverage, firm size, net working capital, growth opportunities, dividend payout towards cash holdings. This type of research is quantitative. The population in this study were property and real estate companies that were listed in Indonesia stock exchange 2018-2020 period amounted to 62 companies. While the sample of this research is 12 companies with 36 observation data. The sampling method in this research is purposive sampling.  The data used were secondary data. The data collection of this research is documentary. Test data analysis using multiple linear regression method which is processed using SPSS version 23 program. The result of this study is that leverage, firm size, net working capital, dividend payout affect cash holdings, while growth opportunities do not affect cash holdings..
The Effect Of Financial Literacy, Investment Motivation and Financial Behavior On Investment Interest
Authors: Utari Septia Tri , Ramashar Wira , Aristi Mentari Dwi
Published: January 2024

This study aims to determine the effect of financial literacy, investment motivation and financial behavior on students' interest in investing. The population in this study were students of the Muhammadiyah Riau University accounting study program class of 2018-2019. The sampling technique in this study used a probability sampling technique with a total of 84 students. The results of this study indicate that (1) financial literacy has a significant effect on student interest in investing, (2) investment motivation has a significant effect on student interest in investing, and (3) financial behavior has a significant effect on student interest in investing.
Gojek Driver Partners in Banjarmasin: Factor Affecting Tax Compliance with Tax Sanctions as a Moderation Variable
Authors: Nastiti Rizky , Syahdan Saifhul Anuar , Fauzi Cherrya Chairunnisa Maulidya , Ruwanti Gemi , Asiah Antung Noor
Published: January 2024

This study aims to empirically test and analyze the effect of tax awarness, tax knowledge and tax morale on tax compliance and the interaction variables between tax awareness, tax knowledge and tax morale with tax penalty of Gojek driver partners in the city of Banjarmasin. Moderation variable on this study is Tax Penalty. This study uses secondary data with a sample of 157 Gojek partners in Banjarmasin using a random sampling method. The data then analyzed by using multiple regression analysis model and Moderated Regression Analysis (MRA). The results of this study indicated that tax awareness and tax knowledge had a significant effect on tax compliance. However, ttax morale had no significant effect on tax compliance. In addition, tax penalty could not moderate the relationship between tax awareness and tax knowledge with tax compliance. However, it can moderate tax morale relationship with tax compliance.
Performance Determinants Of Village Government Apparatus In Rupat Utara District
Authors: Elsyahpitri Sonia , Agustiawan Agustiawan , Putri Annie Mustika
Published: January 2024

This final thesis/task discusses how the performance of village government officials in Rupat Utara sub-district, Bengkalis district in running good village government. Village government performance which is categorized as good can be influenced by several aspects or factors in it, namely public accountability, work ability, organizational culture, and supervision. This type of research is quantitative with data collection methods using questionnaires. The population of this study were eight villages in North Rupat District, Bengkalis Regency. And the sample selected was 64 respondents using purposive sampling method. The results showed that public accountability, work ability, organizational culture, and oversight had a positive and significant effect on the performance of village government officials. This research is expected to provide benefits for village apparatus in making every decision and make individuals responsible and can become an evaluation for the future so that it will be even better.
Financial Ratio Analysis of PT SOHO GLOBAL HEALTH Tbk's Corporate Performance for 2019-2021
Authors: Novita Syarifah Nur Novita , Velissa Nadia Suciyanti Velissa , Febri Anggini Anggi
Published: January 2024

Financial ratio analysis is a method of evaluating company performance that uses comparative data contained in financial statements, such as balance sheet statements, income statements, and cash flow statements. Financial ratios provide an overview of a company's financial health, operational efficiency, rate of return on investment, and the company's ability to meet financial obligations. This study aims to analyze the performance of PT Soho Global Health, Tbk from 2019-2021. The object of our research focuses on the 2019-2020 financial reports of PT Soho Global Health.This research uses qualitative methods. This data is used to analyze and develop an analysis of liquidity, solvency, profitability and activity ratios. The data collection technique used is a literature study carried out to enrich knowledge about various concepts that will be used as a basis or guideline in the research process. The data analysis technique used is Descriptive Statistical analysis. The liquidity ratio using the current ratio shows a fairly good performance. The solvency ratio using the debt to asset ratio shows the company's performance in a good situation. The profitability ratio using the net profit margin ratio shows that it is in unfavorable condition. The activity ratio using the ratio of total asset turnover which shows quite good performance.
Is the Altman Z-Score Method Still Relevant in Predicting Bankruptct? A Study on PT. ESTIKA TATA TIARA TBK from 2019-2021
Authors: Miyandini Regita , Sirait Ruth Angelin , Pangestu Yogi , Chen Levina
Published: January 2024

The purpose of this study is to examine how much the level of bankruptcy at PT Estika Tata Tiara Tbk in 2019 - 2021, the objects to be tested in this study focus more on the elements in the income statement and statement of financial position. This research uses descriptive research with secondary information obtained from the Annual Report of PT Estika Tata Tiara Tbk. The results of the research from 2019 - 2021 obtained results in 2019 Z Score of 1.81 in 2020 Z score of -7.62 and in 2021 obtained a Z Score of -7.47 which means that the company is predicted to go bankrupt
The Influence of Online and Offline Sales at Marina Bakoel Klambi Shop
Authors: Rahmadi Rahmadi , Dewi Intan Kusuma
Published: January 2024

The current level of intense business competition forces businesspeople to continue trying to maintain their operations and compete to achieve predetermined goals. Now, selling products involves more than just offline sales or so-called traditional sales, but also utilizing information technology. Toko Marina Bakoel Klambi is faced with the problem of sales methods. Whether to stay focused on traditional methods or use information technology in the present, this study uses quantitative methods using multiple linear regression analysis in software in the form of SPSS 25 tools. Based on the results of the analysis at the 0.05 significance level, it shows that sales so far have a significant effect on the level of sales. Conversely, it can be proven that offline sales do not influence the level of sales. In addition, in the simultaneous significance test offline and during sales have a significant impact on the number of sales. So, in this case, the comparison of sales at Toko Marina Bakoel Klambi in terms of time is more useful for sellers in boosting sales
Affectors on The Financial Distress of Businesses Listed on The Indonesian Stock Exchange: Hotel, Restaurant, And Tourism
Authors: Sjamsudin Adella Vanessa , Asiah Antung Noor , Munawaroh RR Siti , Syahdan Saifhul Anuar , Nastiti Rizky , Dermawan Budi
Published: January 2024

The purpose of this research is to ascertain how operating capacity, liquidity, profitability, and leverage affect financial hardship in lodging, dining, and tourism businesses that are listed on the Indonesia Stock Exchange. With 35 hotel, restaurant, and tourism enterprises listed on the Indonesia Stock Exchange, this study employs quantitative methodologies. Additionally, 12 companies were selected as samples through the use of purposive sampling. In this work, logistic regression analysis, hypothesis testing, and descriptive statistics were employed as data analytic approaches. The findings demonstrate that the profitability ratio significantly and negatively impacts financial strain. This finding suggests that a company's financial performance improves with increased profitability, putting it in a better position to avoid financial trouble. Additionally, there is a noteworthy and positive correlation between the liquidity ratio and financial difficulty. It demonstrates that a company's likelihood of experiencing financial problems increases with its liquidity. Conversely, there is a negligible and adverse impact of the leverage ratio on financial distress. This finding suggests that a company's amount of leverage has an effect on the financial difficulties it experiences. Furthermore, financial distress is positively and significantly impacted by the operational capacity ratio. This finding demonstrates that the likelihood of experiencing financial trouble increases with TATO
Accounting Students' Perceptions of The Ethics of Preparing Financial Statements
Authors: Nursari Oktavia Winda , Boedi Soelistijono , Nastiti Rizky , Syaefuddin Syaefuddin , Akbar Masithah
Published: January 2024

This study aims to determine the students' perceptions of the role of understanding ethics in shaping student ethics and to find out the students' perceptions of making financial statements in meeting the needs of financial statement users. The research sample was determined using the Slovin formula to obtain 100 respondents, consisting of 41 undergraduate accounting students of STIE Indonesia Banjarmasin and 59 undergraduate accounting students of Lambung Mangkurat University. The results of this study indicate significant differences in perceptions of earnings management, misstatements, and cost benefits to users of financial statements. Meanwhile, the differences in perceptions regarding disclosing sensitive information and accountability to financial statement users are insignificant.
The Influence of Financial Literacy and E-Commerce on Jambi Batik Business Performance in Danau Teluk District Jambi City
Authors: Hanif Ikhdan Fatih , Kusumastuti Ratih , Touriano Derist
Published: January 2024

This consideration looks to investigate how money-related proficiency and engagement in e-commerce affect the execution of Jambi Batik businesses within the Danau Teluk Locale of Jambi City. Utilizing a quantitative approach, essential and auxiliary information was utilized from 27 Jambi batik trade members within the Danau Teluk Subdistrict. Information collection included Likert scale surveys, and investigation consolidated Legitimacy and Unwavering quality Tests, R-Square tests, and Speculation Testing with Bootstrapping through the SmartPLS 3.0 Program. Comes shows a positive and critical relationship between money-related Education and Commerce Execution, as well as a critical impact of E-Commerce on trade execution
Failure Behavior of Masonry Wall under Bidirectional Forces
Authors:   Department of Civil Engineering, Faculty of Engineering, Rajamangala University of Technology Srivijaya, Sookmanee Pongsak , Chusilp Nuntachai ,   Department of Civil Engineering, Faculty of Engineering, Rajamangala University of Technology Srivijaya
Published: January 2024

The objective of this research is to investigate the failure behavior of masonry walls under bidirectional forces (vertical and lateral loads) for application in the construction of small community buildings with limited load-bearing capacity. To achieve this, three types of bricks, namely clay bricks, lightweight bricks, and block bricks, were subjected to testing in accordance with industrial product standards specific to each brick type. These tests aimed to assess the load-bearing capacity of masonry walls, utilizing full-sheet and half-sheet walls with dimensions of 1.0 meter ×1.0 meter, available in three different styles: 1) walls without gaps, 2) walls with window openings, and 3) walls with door openings, all designed to endure both vertical and lateral forces. The study's findings revealed that the primary mode of failure was attributed to diagonal shear failure, primarily induced by lateral forces rather than vertical ones. Masonry walls subjected to vertical forces displayed no signs of cracking because this was a non-destructive test. In contrast, masonry walls subjected to lateral forces exhibited cracks in diagonal patterns and straight lines as the predominant forms. Notably, both half-sheet and full-sheet brick walls exhibited more prominent cracks compared to block brick walls and lightweight bricks. Cracking was observed in the interfaces between the bricks and the mortar, as well as within the bricks and mortar themselves. Furthermore, it was observed that brick walls with window and door openings had 82 and 76 percent of the brick area compared to walls without gaps, respectively. These walls were able to withstand forces until failure, approximately 48 and 70 percent less on average. Lastly, the study highlighted that the strength of a brick wall is contingent on the tensile strength of the bricks and the shear strength of the mortar.
The History of Orientalist Quran Translation
Authors: Burhani Luthfia Shifaul Amanah , Fitri Annisa
Published: January 2024

The orientalists' belief in the Qur'ān as a product of human intervention is one of the reasons why Western scholars of Islam study the Qur'ān. Then the crusades that took place between 1095 and 1291, also caused political and religious friction between Western Christians in Palestine and Islam, which had an impact on the spirit of Christian apologetics and their interest in translating the Qur'an in order to try to overthrow Islam with refutation and hatred of the Qur'an. The author focuses on analyzing the history of the emergence of orientalism to the process of translating the Qur'an which includes the periodisation of translation to the development of Qur'anic translation methods from time to time.  This research is a type of qualitative research with a library research model using data sources in the form of books, encyclopaedias, dictionaries, and the like. The results of this research show that the study of Islam by orientalists in making translations of the Qur'an began with a Christianisation mission with the aim of insulting the Qur'an. But along with the times, the translation of the Qur'an changed its approach to become more scientific, critical and objective. So that some of the results of their research also contribute to Islam.
SOSIALISASI PERLINDUNGAN TERHADAP KORBAN BULLYING SEBAGAI WUJUD SEKOLAH ANTI BULLYING DI SMA NEGERI 1 WABULA
Authors: Mayunita Sry , Fida Wa Nur , Ulfa Maria , Suhada Suhada
Published: January 2024

Bullying is a social phenomenon that continues and never ends in society. This situation can be seen in many social situations such as in education, employment, and even in everyday life. The individuals who took action and those affected also came from different age groups. Children and teenagers are the age group that easily become victims of bullying. As educational institutions, schools have a very important role in protecting and ensuring student safety. However, there are still many cases of violence reported in schools. Therefore, it is necessary to take effective steps to overcome and prevent these cases so that all students can learn safely and comfortably in the school environment. Bullying which has become a habit means that students sometimes do not realize that they are carrying out these actions. Therefore, every educational institution needs training and outreach that can increase students' understanding of bullying. Several methods applied in this socialization activity include: presentation of material, interaction in the form of discussion, evaluation in the form of questions and answers as feedback, complemented by video recording playback. The results of the education show that students at SMA Negeri 1 Wabula are increasingly aware that bullying can appear in various forms. Students also realize the importance of their role in reducing bullying incidents that occur in the school environment.
Literasi Keuangan dan Pemanfaatan Limbah Baglog Jamur Tiram
Authors: Surwanti Arni , Istianti Eni , Miswanto Miswanto
Published: January 2024

Penyandang Disabilitas di desa Argodadi memiliki usaha budidaya janur. Baglog sebagai media tanam jamur, hanya bisa digunakan untuk 5 kali panen. Setelah itu makan petani jamur harus menggantikan menjadi baglog baru. Pada saat ini limbah baglog belum dimanfaatkan untuk menjadi produk yang bernilai ekonomi. Sementara itu para pengusaha disabilitas ini juga belum memiliki kemampuan mengelola keuangan dengan baik. Pada studi ini ini dilakukan pilot project pemberdayaan dengan memanfaatkan limbah baglog menjadi produk yang memiliki nilai ekonomi melalui budidaya cacing merah. Output kegiatan ini pengusaha jamur memiliki ketrampilan budidaya cacing merah dengan pemanfaatan limbah baglog, juga memiliki kemampuan pengelolaan keuangan; pendampingan pencatatan transaksi dan penyusunan laporan keuangan serta memiliki kemampuan penyusunan proposal pengajuan pendanaan sebagai tambahan modal. Program ini juga diharapkan memberikan tambahan penghasilan bagi wirausaha jamur, dan meningkatkan kemampuan pengelolaan keuangan usaha.
The Effect of L-Carnitine Supplementation on Sportive Performance
Authors: Eyipınar Cemre Didem
Published: January 2024

L-carnitine is a derivative of two essential amino acids synthesized in the liver and kidneys that our body needs for energy. In the bioenergetics of skeletal muscle, carnitine plays crucial roles. A severe reduction in muscular activity is associated with skeletal muscle carnitine insufficiency. Since L-carnitine supplement is known as a fat burner, its use among athletes has become more common in recent years. This review's objective is to assess the potential mechanistic effects of L-carnitine supplementation on athletic performance. In this context, the literature in the SportDiscus, EMBASE, PubMed and Google Scholar databases was scanned during a 15-year period to gather the data from the publications screened within the scope of SCI, SCI-Expanded, and ESCI. Consequently, it may be argued that taking carnitine supplementation improves athletic performance through a number of processes; including the maintenance of glycogen.
Age-Specific Reference Values for Amino Acid Content in Dried Blood Spots in Children in Western Kazakhstan, Measured by Tandem Mass Spectrometry
Authors: Syrlybayeva Lyazzat , Zharmakhanova Gulmira , Kononets Victoria
Published: January 2024

Measuring the level of amino acids in the blood is one of the stages in the early diagnosis of inborn errors of metabolism (IEM), implying timely initiation of therapeutic measures. Tandem mass spectrometry (MS/MS) is now replacing traditional IEM screening methods. Dried blood spot amino acid reference values developed for the pediatric population are crucial for interpreting test results and diagnosing aminoacidopathies. The study aims to establish reference values for amino acid (AAs) concentrations in samples of dried blood spots from newborns in Western Kazakhstan using LC-MS/MS (liquid chromatography-tandem mass spectrometry) technology. Methods: The cross-sectional study included 250 healthy newborns of Western Kazakhstan aged 1-3 days, born at term and breastfed, 49.2% male and 50.2% female. To establish the age-specific reference values for AAs, newborns were divided into three groups: (1) 1 day, (2) 2 days, and (3) 3 days. Blood samples on Guthrie cards were collected on days 1–3 of life and quantified by liquid chromatography-tandem mass spectrometry (LC-MS/MS). Nonparametric statistical approaches were used to generate the 2.5th–97.5th percentile distributions for newborns. Results: 3 of the 15 DBS amino acid distributions were dependent on gender. There was a statistically significant difference in the mean level of alanine, citrulline, and glutamic acid in males and females. The highest values were determined in the female group. Age-related differences in glutamic acid, leucine, ornithine, tyrosine, and valine concentration levels were observed. No significant correlations were found between the concentrations of 15 amino acids in dried blood spots and the body weight of newborns. Conclusion: The present study established amino acid concentrations that can be utilized as reference standards in Kazakhstan's newborn screening program for inherited metabolic diseases.
The Role of Tubulin and Thaumatin Genes and Osmotic Factors in Salinity Tolerance of Tomato Plants
Authors: Abdelmoneim Mahmoud , Hafez Elsayed E. , Dawood Mona F. A. , Hammad Sherif F. , Ghazy Mohamed A.
Published: January 2024

Soil salinity is a drastic abiotic factor that affects many physiological processes and whole plants’ activities, as well as up- and down-regulating gene expression. Studying the effect of salinity on tubulin and thaumatin relative gene expression as DNA markers for salinity stress in tomato plants is a scarcely studied topic. Tubulin regulates and plays an important role in the immunolocalization of xylem and phloem fibers in stems and additionally maintains the concept of heavy microtubule contribution during cellulose microfibril confession in secondary cell walls under abiotic and biotic stresses. Like tubulin, thaumatin-like proteins are concomitant with plant defense responses against both biotic and abiotic stresses. The expression of the thaumatin gene can be meaningfully induced after plants' exposure to either drought, freezing, or salinity stresses. Thus, the present investigation was conducted to study the impact of different salinity levels (0, 75, 100, and 120 mM NaCl) on the tomato plants’ growth, osmotic adjustment, and relative gene expression of both antioxidant and salt tolerance genes. As the salt concentration intensified, the fresh and dry weight of the shoots and the roots reduced significantly, accompanied by a reduction in chlorophyll a and carotenoids. On the other hand, salinity stress significantly decreased the level of osmotica (e.g., soluble sugars and soluble proteins) in tomato tissues compared to non-saline-grown plants, while a significant accumulation of free amino acids was recorded. At the molecular level, it was observed that the relative expression of the polyphenol oxidase, peroxidase, and thaumatin genes was high at the level of 100 mM NaCl, but it was suppressed at 120 mM NaCl. In contrast, salinity down-regulated tubulin gene expression in stressed tomato plants relative to controls, revealing various mechanisms that instigated salinity tolerance, which is concentration-dependent. The study recommended the importance of amino acids as osmotica as well as the relative expressions of PPO, peroxidase, and thaumatin genes in conferring salt tolerance at low to moderate salt levels.
Anti-Inflammatory and Antioxidant Activities of Cow's Milk Supplemented with Aqueous Extract of Malva Sylvestris
Authors: Moualek Idir , Benarab Karima , Belounis Yousra , Houali Karim
Published: January 2024

Cow's milk is known for its beneficial properties for health, added to this, scientific research is increasingly interested in molecules from medicinal plants. The objective of this study is to evaluate some of the biological activities resulting from the association of cow's milk and the aqueous extract of leaves of malva sylvestris L, a medicinal plant of the traditional pharmacopoeia of Algeria. The combination produced showed appreciable antioxidant activity. Its capacity to trap the DPPH radical, the OH radical and H2O2 was respectively estimated by an IC50 of 5.215 ± 0.759 µg/ml, 381.44 ± 37.12 µg/ml and 205.52 ± 12.03 µg/ml. The milk associated with the plant presented an IC50 for its total antioxidant capacity of 362.90 ± 7.04 µg/ml and of 211.02 ± 35.27 µg/ml for its reducing power of the ferric ion. The assessment of the antioxidant capacity of this association was also carried out by the β-carotene bleaching inhibition test where we recorded an inhibition of 83.93 ± 4.82% of the extract at a concentration of 1mg/ml and the ferrous ion chelation test estimated by an IC50 of 506.84 ± 54.50µg/ml. With regard to anti-inflammatory activity, the cow's milk studied showed a stabilizing effect on erythrocyte membranes against osmotic stress (79.71 ± 3.81%), oxidant stress induced by HOCL (80.32 ± 0.92%) and heat (90.1 ± 3.05%). The sum of the results obtained during this study clearly shows that the combination of cow's milk and the aqueous extract of malva sylvestris leaves has significant potential for the biological activities investigated. As a result, this association constitutes a potential source of bioactive molecules and thus constitutes a therapeutic alternative to the treatment of a number of pathologies initiated by oxidative stress.
Determining Nutritive Value of Dry Ash Leaves (Fraxinus Angustifolia) Harvested in Fall via the Regression Method for Growing Rabbits
Authors: Djellal Farid , Mouhous Azeddine , Guermah Hocine , Kadi Si Ammar
Published: January 2024

Shortage acute and high price of animal proteins can be mitigated by sustainable farming of small, very prolific animal species with a short production cycle and valuing non-competitive foods on the resources and space reserved for human food. The rabbit (Oryctolagus cuniculus) combines all these assets. Ash leaves are little or not known nutritionally, nutritive value information relating them is very fragmentary and relates specifically to small ruminant herbivores.Therefore, the present work aim is to determine the nutritional value of oxyphylle dry ash leaves(Fraxinus angustifolia), distributed with increasing rates incorporation in pelleted food for growing rabbits. The nutritive value of Ash leaves collected in fall, dried under shade conditions and distributed for growing rabbits. We compared diets containing an increasing incorporation of Ash (Fraxinus angustifolia) leaves (0 to 40%) in substitution to a basal mixture. The crude protein (CP) concentration of Ash leaves was 10.9 % dry matter (DM), while neutral detergent fibre (NDF) and acid detergent fibre were 30.5 and 19.9%, respectively. A basal diet was formulated (32.51% NDF and 18.2% CP, on DM basis) and pelleted.  Two others diets were obtained through substitution of 20 and 40% of basal diet by Ash leaves. Faecal digestibility was measured between 45 and 49 d of age on 12 young rabbits per diet, fed ad libitum since weaning (35 d, 802±197 g). The substitution of 40% of basal diet by Ash leaves didn't reduce the digestibility of organic matter, however digestibility of crude proteins, energy and NDF were reduced from 76 to 70%, 71 to 67% and 34 to 32, (P <0.01), respectively. The digestible energy obtained by regression for shade-dried Ash leaves was 8.67±0.47MJ/kg DM, and the digestible protein content of Ash leaves was 71.55±7.3 g/kg DM.