bluuebunny/crossref_metadata_2025 huggingface dataset:
CALCULATION OF A HYDRODYNAMIC MODEL FOR CONTROLLING THE MOISTURE TRANSFER REGIME
Authors:   Scientific Research Institute Of Irrigation And Water Problem, Tashkent, Uzbekistan, Ugli Ernazarov Azizbek Ilkhomjon , Abdusamadovich Sadiev Umidjon ,   Scientific Research Institute Of Irrigation And Water Problem, Tashkent, Uzbekistan, Temirovich Jovliev Uktam ,   Scientific Research Institute Of Irrigation And Water Problem, Tashkent, Uzbekistan
Published: January 2025

The most important task of hydrodynamic forecasts in connection with land reclamation is to predict changes in the groundwater regime and control the moisture transfer regime in the upper layers of the aeration zone. In this regard, for the development of hydraulic models of moisture transfer, it is necessary to take into account the physico-mechanical properties of soil, hydrophysical characteristics of soil type, conditions for moisture entry into soil [1,2].

It is known that the soil is a dispersed body, i.e. it consists of a large number of particles of different sizes, mostly small and very small. The consequence of this is the well-known fact that the soil is a porous body, i.e. permeated in all directions by a large number of interconnected gaps between particles. It is in these gaps-pores that the moisture that enters the soil or into the ground accumulates [3,4]. The article describes comprehensively study of the processes of forecasting changes in the groundwater regime and control of the moisture transfer regime in the upper layers of the aeration zone.
SYNERGETICS IN TECHNICAL AND ARTISTIC SCIENCES
Authors:   Associate Professor, Faculty of Tourism of the University of Alfraganus Department of General Professional Sciences, Uzbekistan, Rustamovich Haqberdiyev Baxtiyor
Published: January 2025

This article will rediscover the participation of synergistic competence in the Integrative teaching of technical and art disciplines, the importance of pedagogical synergetics and approaches.
DIALOGUE BETWEEN THE AUTHOR AND THE PROTAGONIST IN ILDAR ABUZYAROV’S "FINDING A VOICE"
Authors:   Doctoral student at National University of Uzbekistan named after Mirzo Ulugbek, Uzbekistan, Ubaydullayevna Yuldasheva Nilufarhon
Published: January 2025

This article examines the characteristic features of the short prose of the modern writer Ildar Abuzyarov, whose work represents a unique synthesis of Russian, Eastern and European cultures. The relevance of the study is due to the need to better understand the diversity of cultural interactions reflected in the author’s works, as well as their influence on the formation of characters’ images. The main focus of the work is on the significant historical context in which Abuzyarov’s work develops. Three main types of character nominations used by the author are examined, which makes it possible to identify their connection with three concepts of personality. These concepts, in turn, correlate with the genre paradigm of modern works of art, which creates a multi-layered narrative structure. The analysis reveals that Abuzyarov’s characters not only reflect cultural realities, but also become conductors of deep philosophical reflections on the nature of man, his identity and place in a changing world. The article emphasizes that through the nomination and construction of characters, the author actively works with issues of self-identification, cultural code and intercultural communication. The work is an attempt to systematize and highlight the features of Ildar Abuzyarov’s short prose, focusing on his contribution to the modern literary tradition and the significance of cultural interactions for understanding the literary process.
REASONS FOR NON-COMPLIANCE WITH POLICE REQUESTS: WHY DRIVERS ARE RELUCTANT TO STOP THEIR VEHICLES?
Authors:   Senior lecturer of the department of the Academy of the Ministry of Internal Affairs, Uzbekistan, Nasilloyev Abdullo
Published: January 2025

This article explores the underlying reasons behind drivers’ reluctance to comply with police officers' requests, focusing on common factors such as lack of proper documentation, driving under the influence, or possession of prohibited items. Through analysis of these behaviors, the piece examines societal and psychological factors contributing to non-compliance and discusses the importance of effective communication and public awareness to encourage lawful cooperation on the road.
LEGAL STATUS OF THE PROSECUTOR’S OFFICE AS A STATE BODY
Authors:   Independent researcher of the Law Enforcement Academy of the Republic of Uzbekistan, Abdusalimovich Makhmudov Alisher
Published: January 2025

This article explores the constitutional and legal status of the prosecutor’s office in Uzbekistan, focusing on its independence and role in ensuring the rule of law. It examines the office’s historical development, constitutional foundations, and unique powers, such as overseeing legal compliance and safeguarding constitutional legality. The article also highlights recent reforms that strengthen the prosecutor’s role in maintaining a balance between state authority and individual rights, emphasizing its key function in upholding the nation’s legal sovereignty.
PROSPECTS FOR IMPROVING THE LEGISLATION ON ADMINISTRATIVE COURT PROCEEDINGS: LEGAL STATUS OF THE PARTIES
Authors:   Researcher, Tashkent State University of Law, Uzbekistan, Madrakhimova Guljahon
Published: January 2025

This article discusses the prospects for improving the legislation on administrative court proceedings: legal status of the parties. Abuse of procedural rights leads to going beyond the scope of exercising the right, and as a result, to an unfair result for the opposing party in terms of resolving the case correctly, in a timely manner, and ensuring equality of the parties. In this case, for any party to any administrative process, of course, it may seem that their rights have been violated in some sense, but abuse of procedural rights can generally lead to a violation of the rights of the opposing party.
LINGUISTIC DYNAMICS IN FINANCIAL-ECONOMIC DISCOURSE: FROM BROADENING TO AMELIORATION
Authors:   Independent Researcher (DSc), Associate Professor, Doctor of Philosophy in Philological Sciences (PhD), Uzbekistan State World Languages University, Tashkent, Uzbekistan, Abdullaeva Shokhida
Published: January 2025

This study investigates semantic changes in financial and economic texts translated between English and Uzbek using a mixed-methods approach. A collection of relevant texts was compiled and analyzed according to various types of equivalence, including formal, dynamic, pragmatic, contextual, and functional equivalence. The findings reveal that semantic changes, such as broadening, narrowing, pejoration, and amelioration, play a crucial role in adapting words to evolving social, cultural, and technological conditions. Semantic broadening is exemplified by terms like “blockchain”, which has expanded from its original meaning in cryptocurrency to encompass various industries. Conversely, semantic narrowing is observed in words like “market”, which has become more specific in financial contexts. Pejoration occurs when neutral lexical units acquire negative connotations, as seen in the use of animal metaphors like “shark” and “vulture” to describe aggressive financial behaviors. Amelioration, on the other hand, involves words gaining more positive meanings, such as “investment” and “reform”, reflecting changes in societal perceptions. The study highlights the importance of context in shaping word semantics and the role of evaluative meaning in financial and economic texts. The findings contribute to a deeper understanding of the complexities involved in achieving equivalence in translation and the significance of semantic changes in adapting language to evolving contexts.
Hayvan Besleme ve Beslenme Hastalıkları
Authors: Ölmez Mükremin , Şahin Tarkan , Özbilgin Abdullah , Yenice Güler , Gümüş Erinç , Karadağoğlu Özlem , Şen Gökhan , Gümüş Hıdır , Şenyüz Hasan Hüseyin , Muruz Habip , Selçuk Zehra , Kuter Eren , İflazoğlu Mutlu Seda , Tatlı Seven Pınar , Önel Süleyman Ercüment , Gümüş Recep , Doğan Veysel , Aktuğ Eray , Yılmaz Kurşat , Yılmaz Öztaş Sena
Published: January 2025

Su ve Metabolizması
Mükremin ÖLMEZ
Tarkan ŞAHİN
Karbonhidratlar ve Metabolizması
Kanber KARA
Proteinler ve Metabolizması
Abdullah ÖZBİLGİN
Kanber KARA
Lipitler ve Metabolizması
Güler YENİCE
Mineraller ve Metabolizması
Erinç GÜMÜŞ
Vitaminler ve Metabolizması
Özlem KARADAĞOĞLU
Yemlerin Sindirimi ve Sindirim Teknikleri
Gökhan ŞEN
Enerji ve Enerji Sistemleri
Gökhan ŞEN
Sütçü Irk Buzağıların Beslenmesi
Mükremin ÖLMEZ
Sütçü Damızlık Düve Besleme
Kanber KARA
Süt Sığırlarının Beslenmesi
Kanber KARA
Besi Sığırlarının Beslenmesi
Hıdır GÜMÜŞ
Koyun ve Keçi Besleme
Hasan Hüseyin ŞENYÜZ
Ruminantlarda Beslenme Hastalıkları
Habip MURUZ
Zehra SELÇUK
Etlik Piliçlerin Beslenmesi
Eren KUTER
Yumurtacı Tavukların Beslenmesi
Seda İFLAZOĞLU MUTLU
Pınar TATLI SEVEN
Bıldırcın ve Hindi Besleme
Süleyman Ercüment ÖNEL
Kaz ve Ördek Besleme
Süleyman Ercüment ÖNEL
Kanatlı Besleme Hastalıkları
Abdullah ÖZBİLGİN
Kedi ve Köpek Besleme
Kanber KARA
Kedi ve Köpeklerde Beslenme Hastalıkları
Kanber KARA
At Besleme ve Beslenme Hastalıkları
Recep GÜMÜŞ
Balık Besleme ve Beslenme Hastalıkları
Veysel DOĞAN
Laboratuvar Hayvanlarının Beslenmesi
Eray AKTUĞ
Domuz Besleme
Kurşat YILMAZ
Rasyon
Sena YILMAZ ÖZTAŞ
Analitik Hiyerarşi Prosesi Yöntemi
Authors: Derici Serkan
Published: January 2025

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Entornos Virtuales Utilizando la Plataforma Moodle en el Desarrollo de la Metacognición, la Comprensión Lectora, el Pensamiento Crítico y el Aprendizaje Autónomo
Authors: Chango Masaquiza Willian Vinicio , Casa Mayorga Susana Alexandra , Rodríguez Pacheco Pamela Alexandra , Cóndor Lara Lina María , Paucar Tinajero Pablo Patricio
Published: January 2025

La educación es fundamental para el progreso personal, proporciona saberes, fomenta la igualdad y la justicia social al ofrecer oportunidades equitativas; en este argumento, la tecnología es promueve el aprendizaje mediante el acceso a la información; Moodle es esencial para la reflexión, el razonamiento, el pensamiento, la atención, la autoconciencia y autorregulación. El objetivo del trabajo, engloba potenciar la metacognición y comprensión lectora en el Entorno Virtual de Aprendizaje (EVA), utilizando recursos educativos abiertos. En las estrategias metodológicas implementadas para su consecución sobresale ADDIE (Análisis, Diseño, Desarrollo, Implementación y Evaluación). En los principales resultados, de la virtualidad ha fortalecido los hábitos lectores potenciando el estudio, la iniciativa, entusiasmo, imaginación y la fluidez fortaleciendo la expresión, la actitud, las capacidades y competencias en la lectura y escritura. El uso de diagramas y mapas conceptuales ha disminuido las deficiencias en la interactividad. La enseñanza a través de plataformas ha creado un espacio de conocimiento compartido, optimando la decodificación y el vocabulario; la valoración ha demostrado que los alumnos logran interrelacionar conceptos, enriqueciendo sus potencialidades en la redacción de textos, el crecimiento intelectual, la toma de decisiones, orientando a enfrentar desafíos en el desempeño académico y la calidad de vida.
Tecnología en las Inteligencias Múltiples: Fortalecimiento del Aprendizaje mediante los Estilos VAK (Visual, Auditivo, Quinestésico) y Metacognitivo en la Enseñanza de Matemáticas
Authors: Paucar Tinajero Pablo Patricio , Casa Mayorga Susana Alexandra , Rodríguez Pacheco Pamela Alexandra , Tipán López Edilma Piedad
Published: January 2025

En el sistema formativo actual, la incorporación de la virtualidad es fundamental para mejorar la enseñanza, considerando que facilita la personalización del proceso educativo, permitiendo atender las necesidades individuales de los estudiantes según sus fortalezas cognitivas. Objetivo, se propone, investigar la importancia del uso de la tecnología en las Inteligencias Múltiples, los estilos de aprendizaje VAK (Visual, Auditivo, Quinestésico) y Metacognitivo en la Enseñanza de Matemáticas. Metodología. La investigación emplea un enfoque cuantitativo y cualitativo, se efectúa una revisión de literatura para fundamentar teóricamente, se diagnostican las dificultades en operaciones básicas, pruebas, la observación y encuestas; los datos obtenidos se analizan estadísticamente indicando que el 60% de los educandos reporta el uso ocasional de dispositivos  tecnológicos por parte de los docentes, y el 52% asimila conceptos mediante multimedia. Conclusiones. Existen oportunidades significativas para la asimilación de contenidos. Además, un 49% utiliza internet ocasionalmente, y un 17% muestra falta de acceso a herramientas digitales al respecto la utilización de la digitalización prepara a los alumnos para enfrentar desafíos futuros con una base sólida de conocimientos y habilidades, influyendo en la formación inclusiva y equitativa, que valora y potencia las diferentes formas de aprender. Resultados, los maestros apoyan al estudiantado a planificar, monitorear y evaluar sus métodos de estudio utilizando diagramas, explicaciones orales, recursos sonoros, actividades prácticas y manipulativas orientados a la comprensión, retención de la información, motivación, participación, autonomía y rendimiento académico.
TRANSFORMING SKILL DEVELOPMENT FOR A SELF-RELIANT BHARAT: A ROADMAP TO 2047
Authors: Barai Gunja , Maiyani Preeti J.
Published: January 2025

India has set a goal to become a developed nation by 2047, which will mark 100 years of independence. This goal depends on having a skilled and ready workforce. Skill development is extremely important for India's economy, independence, and ability to compete on a global scale. This article looks at how skill development impacts the Indian workforce and their ability to meet the demands of Industry 4.0. In order to be successful in this era, India needs to close the skills gap and increase its global competitiveness. The document looks at the challenges, benefits, and strategies for skill development, drawing from examples in Germany, Japan, and South Korea and using both qualitative and quantitative methods. The study identifies areas for improvement, including flexible curricula, digital literacy programs, and partnerships between the public and private sectors. Immediate action is necessary to address the skills gap and promote economic growth. India can create a skilled and adaptable workforce by implementing the recommended measures, leading to sustainable growth and economic success that will give the country an advantage on the global stage. Skill development needs to adapt to the changing global economy as India progresses towards its goals for 2047. A comprehensive plan is proposed for transforming the skill development system in an advanced India.
THE OPTIMATION OF FERMENTATION FOR METABOLITE PRODUCTION BY SYMBIONT Penicillium nalgiovense FROM THE SPONGE Gelliodes fibulata
Authors: Rusmalina Siska , Mahfur Mahfur , Ermawati Nur , Maliah Nabilatun , Ananda Luthfiah , Bintang Pratama Kevin , Evi Ulfiani Riska , Abdul Aziz Danang , Husain Khafidz , Ilma Faza Febi , Hidayatullah Adib
Published: January 2025

The fungi are sponge symbionts.  The fungus Penicillium nalgiovense acc MK087096  is a symbiont of the sponge Gelliodes fibulata. This symbiont has antibacterial activity, which supports the development of sponge-based drugs that are as effective as antibiotics. However, the primary challenge in developing marine resource-based medicine is the availability and sustainability of sponge raw materials. Fermentation biotechnology using sponge symbiont fumgi is an effective solution to address these challenges, as it allows the production of bioactive secondary metabolite compounds in large quantities, which can be used as raw materials for pharmaceutical preparation. The aim of this study was to determine the optimal medium and fermentation duration for producing secondary metabolites with antibiotic properties from the symbiotic fungus Penicillium nalgiovense, isolated from the sponge Gelliodes fibulata. This study was conducted naturally. The symbiotic fungus from the sponge Gelliodes fibulata was cultivated to facilitate growth. Fermentation was conducted with variations in secondary metabolite harvesting times of 2, 4, 6, 8, 10, and 12 days.  Secondary metabolites were obstained using liquid-liquid extraction with ethyl acetate. The optimal medium and fermentation time were determined based on the yield percentage for each medium across the six time variations. The fermentation biotechnology of the symbiotic fungus Penicillium nalgiovense acc MK087096 from the spone Gelliodes fibulata was carried out on SDB, PDB, also coconut flake-enriched PDB media.  The results showed the growth of the fungus and the production of bioactive secondary metabolites with antibiotic properties ...
Process Optimization on Physicochemical Changes in Black Soldier Fly Prepupae Lipid Isolates using Response Surface Methodology
Authors: Yi Jin Kang , Siew Yoong Leong , Eddy Seong Guan Cheah , Jun Kit Mah , Merican Amirul
Published: January 2025

Drying is one of the crucial processes in prolonging the sample lifespan and ease of storage. This research targeted at drying process optimization using response surface methodology (RSM) and analysis of changes in oil isolates from Hermetia illucens prepupae. A total of 13 sets of samples were generated by the central composite design (CCD). The physicochemical properties were characterized by moisture content, crude lipid extraction, peroxide value, iodine value, browning index, and antioxidant activity. Based on the results, the optimum value of moisture loss was 65.31 % (100 °C, 34.70 hours), crude lipid yield was 49.79 % (88.29 °C, 29.82 hours), browning index was measured to have a value of 294.70 (100 °C, 48 hours), and iodine value of 23.70 gI2/ 100g (90.89 °C, 34.82 hours). Meanwhile, the optimum value of peroxide value obtained was 8.20 mEq O2/ kg (100 °C, 48 hours), and 2,2-Diphenyl-1-picrylhydrazyl (DPPH) free radical scavenging activity of 76.14 % (99.60 °C, 47.93 hours).
The Total Phenolic Content, Total Flavonoid Content and Antioxidant Properties of E.tirucalli L. Extract Partitioned using Different Solvents
Authors: Sangar Mangalagowri , Mohammad Nur Farahiyah , Md Saleh Siti Shuhadah , Ibrahim Alwani , Kasim Khairul Farihan , Mohd Nasir Nashrul Fazli , Mohd Daud Farah Diana , Navea Roy Francis
Published: January 2025

E.tirucalli L. is a succulent plant native to Africa renowned for its medicinal properties and antioxidant activity. This study aimed to evaluate the total phenolic and flavonoid content as well as the antioxidant activity of E.tirucalli L. extracts obtained using different solvents. Aqueous ethanol, hexane, and dichloromethane were used for extraction through Soxhlet extraction and partitioning. The total phenolic content was highest in the aqueous ethanol extract (2.501 mg GAE/g), followed by hexane (0.110 mg GAE/g) and dichloromethane (0.050 mg GAE/g) extracts. Similarly, the total flavonoid content was highest in the aqueous ethanol extract (1.307 mg QE/g), followed by hexane (0.164 mg QE/g) and dichloromethane (0.061 mg QE/g) extracts. The DPPH assay demonstrated that the aqueous ethanol extract exhibited the highest radical scavenging activity (RSA) with an IC50 value of 36.89 ± 0.05 μg/mL, followed by dichloromethane (50.94 ± 0.39 μg/mL) and hexane (62.42 ± 1.34 μg/mL) extracts. These findings indicate that aqueous ethanol is an effective solvent for extracting phenolic and flavonoid compounds with potent antioxidant activity from E.tirucalli L. extracts.
Theory of Interest Jurisprudence for the Development of the Notarial System
Authors: Bingyuan Min , Zhaoxun Cao
Published: January 2025

This paper focuses on the integration of interest jurisprudence and notarial system, and discusses in depth its dilemma and development path. In terms of research methodology, it makes use of jurisprudence analysis, comparative method and literature review method to discuss the difficulties that exist in the theoretical cognition, practical operation and system articulation in the integration of the both. The main problems include the definition of interests is unclear, the role of subjective measurement is large, and the system articulation is not fluent. In view of the above problems, this paper provides a series of solutions, including precise definition of the concept of interest, the development of objective measurement standards, and the improvement of the legal system connection etc.. Through these researches and strategies, this paper aims to provide a comprehensive and in-depth theoretical basis and practical guidance for promoting the effective integration of the legal theory of interests and the notary system, to promote the notary system to play a more positive and crucial role in the coordination of interests and the construction of the rule of law in modern society, and also to provide useful references and insights for the subsequent development of related researches and practices, and to contribute to the construction of a more scientific and reasonable system that is adapted to the needs of the society. It also provides useful references and insights for the development of subsequent related research and practice, helping to build a more scientific and reasonable system and application mode of legal theory that meets the needs of society.
Influence of Service Quality, Trust, and Timely Delivery of Satisfaction Customer on J&T Express Branch Cikarang West
Authors: Quintania Melani , Julius Yudi , Nandan Limakrisna
Published: January 2025

This study aims to determine the effect of service quality, trust, and timely delivery of J&T customer satisfaction West Cikarang Branch Express. The object examined in this study is J&T West Cikarang Branch Express. The results of this study prove that service quality has an effect positive and significant to satisfaction customer, trust influential positive and significant to satisfaction customer, And accuracy time delivery influential positive And significant to satisfaction customer. While simultaneously the quality of service, trust, and timeliness delivery in a manner together influential positive and significant to satisfaction customer.
Factors Influencing Air Cargo Business: Business Plan and Strategy, Professional Human Resources, and Airlines’ Performance
Authors: Bunahri Rifqi Raza
Published: January 2025

The air cargo business has facilitated international trade and the global economy. It plays an important role due to its characteristics, such as long-distance capability, short transport times, low network density, and comparatively low transport capacities. This article then tried to explain and analyze some prominent factors that are influencing the air cargo business. During the research process, the author used a qualitative method by focusing on the literature review design. The result of this article showed that three prominent factors have a significant influence on the air cargo business. First, business plan and strategy by creating an integrated and consolidated plan to achieve competitive advantage. Second, professional human resources or actors who have a crucial role in air cargo operations, such as the shipper, freight forwarder of integrator, customs agent, and ground handling agent. Third, airlines’ performance can be found in product and service quality improvement. Furthermore, other factors also have an influence, namely airport management, economic factors, government policies, the air cargo market, technology advancement, and environmental issues.
Improving Msme Performance: Management Accounting Strategies, Leadership Quality and Market Orientation
Authors: Surjadi Merna , Tandry Whittleliang Hakki  , Frans Saputra
Published: January 2025

The micro, small and medium enterprises (MSMEs) sector plays an important role in the national economy, but high competition makes it difficult for businesses to develop. Company performance is used as a benchmark for assessing business operating systems so it is necessary to know the factors that affect business performance, one of which is the strategic management accounting method. In the context of financing to the MSME sector--as a 61.07 percent contributor to GDP, so that economic growth is maintained, the government has also given a signal to continue to increase financing to MSMEs. The purpose of this research is to test and analyze whether Mannaement Accounting Strategy, Leadership Quality and Market Orientation affect the Performance of Micro, Small and Medium Enterprises (MSMEs). This study uses primary data which is conducted by distributing questionnaires to MSME owners in DKI Jakarta and its surroundings. The method used in this study is quantitative, because this method can test the relationship between variables in a model, both the relationship between variables and their constructs and the relationship between constructs. The results of this study indicate that management accounting strategies have an effect on MSME performance; leadership quality does not affect MSME performance; Market orientation has no effect on MSME performance.
Increasing Employees Performance through the use of Information Technology, Work-Life Balance and Employee Engagement
Authors: Ovalia Ovalia , Sutaryana Okky , Farid Ma’ruf
Published: January 2025

This study aims to seek determinant factors contribute to the employee performance in Information Systems and Financial Technology Centre. This study employs a quantitative method with surveys as research instrument. The unit of analysis is the employees of the Information Systems and Financial Technology Centre. The sample of this study use a non-probability sampling, with purposive sampling technique. The data is derived from primary data obtained through distributing questionnaires with likert scale measurements and then processed using the SPSS version 26. The analytical tools used are hypothesis test and coefficient of determination. The results of the research partially show that information technology utilization, work-life balance and employee engagement had positive and significant effect on employee performance. Additionally, the information technology utilization, work-life balance and employee engagement simultaneously had significant effect on employee performance
Pengaruh Kecerdasan Emosional, Perilaku Belajar, Motivasi, Budaya, Kesiapan, dan Kesadaran Terhadap Tingkat Pemahaman Akuntansi Pada Mahasiswa Akuntansi Kota Surakarta
Authors: Sekarayu Anlistya Nugraha Natasha , Zulfikar Zulfikar
Published: January 2025

This study aims to examine the relationship between emotional intelligence, learning behavior, motivation, culture, readiness, and awareness with the level of accounting comprehension among students in Surakarta. Purposive sampling was utilized in this study to sample accounting students who responded to a survey from three Suarakarta area universities.  Respondent's completed questionnaires were used to gather primary data.  Multiple linear regression analysis is the analytical technique used to quantify the effect of independent variables in accounting knowledge. The findings indicate that emotional intelligence, learning behavior, motivation, culture, readiness, and awareness significantly contribute positively to students' understanding of accounting. Regression analysis also suggests that higher values of these variables correspond to higher levels of accounting comprehension achieved.
Bank Customer Movement Intentions: Development of a Scale Based on the Quality of Customer Experience Clause andi s Success Model
Authors: Farhan Fauzi  , Ignatius Hari Santoso
Published: January 2025

This research aims to analyze switching intention : scale development based on Klaus customer experience quality and IS Success Model. This research focuses on the variables system quality, information quality, service quality, product experience, moment of truth, and peach of mind. This research uses quantitative methods by processing primary data obtained through questionnaires from 57 people, using simple random techniques or sampling with the Slovin formula. Data obtained using Smartpls 4. The parameters tested in this research are validity test, reliability test, R-Square, and T test. Best on the results of research tests concluded: (1) System quality has significant and positive effect on switching intention, (2) Quality information has significant and positive effect on switching intention, (3) Quality of service has no significant and not positive effect on switching intention, (4) Product experience has no significant and not positive effect on switching intention, (5) Moment of truth has significant and positive effect on switching intention, (6) Peach of mind has significant and positive effect on switching intention.
Meta Analisis Hasil Prediksi Kegagalan Perusahaan dengan Pendekatan 4 Model Prediksi Kebangkrutan
Authors: Heri Triyono  , Nurmala Ahmar
Published: January 2025

Tujuan dari penelitian ini adalah untuk menganalisis dan memetakan tren kinerja dari penelitian financial distress dengan pendekatan 4 model yaitu Altman Z-Score, Springate Model, Zmijewski Model, dan Ohlson O-Score di berbagai sektor perusahaan. Penelitian ini menggunakan metode systematic literature review (SLR) yang meneliti 37 artikel dalam rentang waktu publikasi artikel tahun 2019-2024. Hasil penelitian menyajikan pemetaan perusahaan yang berada pada distress zone, safe zone dan grey zone, pemetaan berdasarkan sektor Perusahaan yang dijadikan sampel, pemetaan hasil visualisasi analisis bibliometrik, serta pemetaan berdasarkan indeks jurnal dari artikel yang dirujuk. Perusahaan paling banyak berada dalam kondisi safe zone, sektor Perusahaan yang paling banyak dijadikan sampel adalah sektor transportasi-logistik, perusahaan asuransi dan perusahaan notasi khusus di BEI. Terdapat 9 cluster dari hasil visualisasi bibliometric. Jurnal rujukan didominasi oleh jurnal terindeks nasional sinta dan internasional quartile. Kontribusi penelitian ini memberikan wawasan konseptual untuk penelitian selanjutnya dan wawasan manajemen dalam menganalisis faktor-faktor kebangkrutan.
The Influence of Store Atmosphere, Customer Value and Halal Labeled Products on Customer Loyalty with Customer Satisfaction as a Mediating Variable at Miss Glam Padang City
Authors: Melisa Melisa , Syafrizal Syafrizal , Hendri Yeni Yulia
Published: January 2025

This study aims to determine the effect of store atmosphere, customer value and halal labeled products on customer loyalty with customer satisfaction as a mediating variable at Miss Glam Padang City. The method used in this research is quantitative. The number of samples used was 150 samples. Sampling is done with purposive sampling technique. Sample collection was carried out using a questionnaire via google form and questionnaire. The data analysis method used to prove the correctness of the hypothesis is carried out using Structural Equation Modeling (SEM) through Smart PLS version 4 software. From the results of hypothesis testing, it is found that store atmosphere has no significant effect on customer loyalty, customer value has a significant effect on customer loyalty, halal labeled products have no significant effect on customer loyalty, store atmosphere has no significant effect on customer satisfaction, customer value has a significant effect on customer satisfaction, halal labeled products have a significant effect on customer satisfaction, customer satisfaction has a significant effect on customer loyalty, store atmosphere has no significant effect on customer loyalty mediated by customer satisfaction, customer value has a significant effect on customer loyalty mediated by customer satisfaction, and halal labeled products have a significant effect on customer loyalty mediated by customer satisfaction.
Pengaruh Firm size, ROA, Thin capitalization Terhadap Penghindaran Pajak Dengan Kepemilikan Institusional Sebagai Variabel Moderasi
Authors: Gintha Rahmadani Enzelin , Kusbandiyah Ani , Mudjiyanti Rina , Pramurindra Rezky
Published: January 2025

Di Indonesia terdapat kendala dalam memaksimalkan penerimaan pajak, misalnya upaya wajib pajak untuk mengurangi pembayaran pajak melalui tindakan penghindaran pajak. Tujuan dari penelitian ini untuk mengidentifikasi hubungan antara variabel firm size, ROA, dan thin capitalization terkait dengan penghindaran pajak, dengan kepemilikan institusional sebagai variabel moderasi. Populasi yang diteliti mencakup perusahaan di sektor batu bara yang tercatat di Bursa Efek Indonesia selama rentang tahun 2018 hingga 2022, dengan total sebanyak 42 perusahaan. Penelitian ini menggunakan metode purposive sampling dalam pemilihan sampel, yang menghasilkan 111 pengamatan selama periode 5 tahun. Dari penelitian ini, terlihat bahwa firm size tidak berdampak pada penghindaran pajak, ROA, thin capitalization dan kepemilikan institusional berdampak positif terhadap penghindaran pajak. Kepemilikan institusional tidak dapat memoderasi pengaruh firm size dan thin capitalization terhadap penghindaran pajak. Namun kepemilikan institusional dapat memoderasi dampak ROA terhadap penghindaran pajak.
The Influence of Leadership Style on Employee Performance: The Role of Employee Motivation at PT AHI Tbk
Authors: Ahmad Munawar Niknik , Hadiaty Fifit
Published: January 2025

This study aims to analyze the impact of leadership style, work environment, and motivation on employee performance at PT. AHI Tbk. Using a quantitative method with a sample of 200 employees, data were analyzed using Smart PLS 3. The results indicate that leadership style has a significant effect on employee performance, with a t-statistic of 4.326 and a p-value of 0.000. Conversely, the work environment did not show a significant effect on employee performance, as evidenced by a t-statistic of 1.253 and a p-value of 0.211. Additionally, motivation did not function as a significant mediator between leadership style and employee performance. These findings suggest that improving employee performance can be achieved through the development of effective leadership styles, although the work environment aspects require further evaluation. The recommendations generated from this study include enhancing leadership training programs, improving working conditions, and focusing on employee motivation development. This research is expected to provide insights for management and stakeholders to improve employee performance through a more holistic approach.
Analisis Pengaruh Perencanaan Keuangan, Pengalaman Investasi dan Risk Tolerance Terhadap Keputusan Investasi Mahasiswa di Bandar Lampung
Authors: Hafidh M. , Angelica Cindiyasari Shiwi
Published: January 2025

This research aims to test whether there is a significant influence between financial planning, investment experience and risk tolerance on students' investment decisions in Bandar Lampung. This research uses validity test, reliability test and multiple analysis to test the influence between independent variables and dependent variables with the help of SPSS. This research uses independent variables, namely financial planning, investment experience, risk tolerance and dependent variables, namely investment decisions. The results of this research prove that financial planning, investment experience, risk tolerance don’t have a significant influence on students' investment decisions in Bandar Lampung. While risk tolerance has a significant influence on students' investment decisions in Bandar Lampung.
Pengaruh Struktur Modal, Kinerja Keuangan dan Keputusan Investasi Terhadap Nilai Perusahaan
Authors: Gamas Aditya Muhamad , Angelica Cindiyasari Shiwi
Published: January 2025

This study aims to evaluate the impact of capital structure, financial performance, and investment decisions on firm value in consumer goods manufacturing companies in 2023. Using a sample of 30 companies selected through purposive sampling, the research employs classical assumption testing and multiple linear regression analysis using SPSS to assess the relationships among the variables. The findings indicate that financial performance and investment decisions have a positive and significant impact on firm value, while capital structure shows no significant effect. The F-test results confirm that the combination of these factors collectively influences firm value. Additionally, the coefficient of determination shows that 85.5% of the variation in firm value can be explained by these independent variables, with the remaining 14.5% influenced by other factors. This research contributes to the literature on corporate finance by providing insights into the dynamics of capital structure, financial performance, and investment decisions, all within the context of the consumer goods manufacturing sector in Indonesia.
Smart Work: Benefit or Cost?
Authors: Elisa Sabta , Rojuaniah Rojuaniah
Published: January 2025

This research focuses on the importance of implementing Smart Work and Empowerment in improving job satisfaction and employee performance, especially in companies engaged in technology education. In today's digital era, companies are required to adapt to change and utilize technology to increase productivity. The purpose of this study was to analyze the effect of Smart Work and Empowerment on job satisfaction and employee performance in Edutech companies. The research method used is a quantitative approach with variable measurement consisting of two exogenous variables (Smart Work and Empowerment) and two endogenous variables (Job Satisfaction and Performance). Data was collected through questionnaires distributed to 190 employees. Descriptive analysis and regression analysis were used to test the proposed hypothesis. The results showed that there is an effect of Smart Work and Empowerment can increase job satisfaction. In addition, job satisfaction is also able to improve employee performance. The implementation of Smart Work can increase job satisfaction. While empowerment does not make employee performance increase. So with these results companies in the edutech industry should focus more on developing and implementing smart work policies. Then, companies in the edutech industry must be more active in implementing empowerment strategies. This can be done by giving employees more freedom and authority in making decisions related to their work.
Perancangan Konten Marketing Melalui Media Sosial Instagram Untuk Meningkatkan Tenant di Baros Information, Technology, & Creative Center Working Space Tahun 2024
Authors: Khoirullah Akfin , Cahyani Leni
Published: January 2025

:  Co-working spaces have become a primary choice for professionals, freelancers, and startups seeking flexibility and collaboration opportunities. BITC Working Space, managed by UPT Cimahi Techno Park, is a co-working space in Cimahi City that provides various facilities to support tenants' businesses. This research aims to design, implement, and evaluate content marketing strategies through Instagram social media @bitc.workingspace to increase the number of tenants. The research uses a descriptive qualitative approach with data collection techniques including observation, interviews, documentation, and triangulation. Results show that content planning was carried out with relevant themes such as facility promotion, education, and motivation. Content marketing implementation was conducted through regular posts on both feed and story features. Evaluation showed an increase in engagement from 69 users in May 2024 to 459 users in July 2024, although it declined in the following month. The number of Instagram followers also increased from 95 to 113 during the research period. In conclusion, planned and consistent content marketing strategies proved effective in increasing brand awareness and audience interaction. This research recommends content optimization by maximizing Instagram features to support BITC Working Space's business objectives.
Pendekatan Theory of Planned Behaviour dalam Rekayasa Perilaku Penggunaan Informasi Akuntansi Manajemen pada UMKM
Authors: Aprieza Puspita Zandra Rosy , Handayani Soedarso Elvyra , Prasetya Rizky , Miharso Apit
Published: January 2025

The use of management accounting information by micro, small and medium enterprises (MSMEs) is often still limited. This is due to the perception that financial recording is complicated and does not provide direct benefits. This research aims to determine the intentions of business actors in Tulusbesar Village in using management accounting information after receiving intervention in the form of training and mentoring. The method used is the Correlational Study with Intervention approach with the framework of the Theory of Planned Behavior. Data was collected through a questionnaire that measured three main variables, namely attitudes, subjective norms, and behavioral control. The research results show that these three variables have an almost equal contribution to business actors' intentions, with attitudes contributing 33.9 percent, subjective norms 33.3 percent, and behavioral control 32.6 percent. Interventions in the form of training and mentoring increase respondents' positive perceptions of accounting and strengthen social support and self-confidence in implementing financial records. The conclusion of this research is that positive attitudes, supportive social norms, and an adequate sense of control jointly influence the intention and behavior of using accounting information. Further mentoring programs and collaboration with the business community are recommended so that the implementation of accounting among MSMEs is more optimal.
PT MD Entertainment Tbk (Film) - PT Net Visi Media Tbk (Netv) Acquisition Deal: Valuation and Financial Due Diligence
Authors: Nafis Hestopo Dzakwan , Arif Sumirat Erman
Published: January 2025

This study evaluates the financial and strategic implications of PT MD Entertainment Tbk's (FILM) acquisition of an 80% stake in PT Net Visi Media Tbk (NETV). Indonesia’s creative economy, particularly the film and media sectors, presents significant growth potential, contributing substantially to GDP and employment. However, challenges such as financing constraints and the shift to digital transmission have disrupted traditional media, including NETV, which faces financial struggles. MD Entertainment, a leader in Indonesia’s film industry, pursued this horizontal acquisition to diversify into television broadcasting. This research applied methods such as Discounted Cash Flow (DCF) analysis, financial ratio evaluation, and synergy estimation to determine NETV's fair market value and the potential benefits MD Entertainment might gain. Findings highlight the acquisition’s strategic merit in strengthening MD Entertainment’s market presence and role in the creative economy. However, concerns remain over NETV's weak financial performance and the broader challenges in television advertising revenue, which is under pressure due to global economic trends and increasing competition from digital platforms. This analysis sheds light on key factors influencing mergers and acquisitions in the creative industry, offering valuable insights for stakeholders aiming to achieve financial and strategic objectives.
Proposing a Balance Competency and Cultural Fit Recruitment Strategy in Startup Company (Case: Beta)
Authors: Farasila Iraisa , Putra Pratama Andika
Published: January 2025

This study aims to develop a recruitment strategy that balances the assessment of competencies and cultural fit at BETA, an ed-tech startup in Indonesia. The research focuses on recruitment challenges, including lengthy hiring processes and high probationary failure rates due to mismatches in competencies and cultural alignment. A qualitative approach was employed, involving in-depth interviews with six key informants from BETA’s Talent Acquisition team and division leaders. Data analysis was conducted using the Interactive Model Analysis, which includes data collection, condensation, display, and conclusion drawing. The findings reveal that key competencies required include a strong work ethic, a lifelong learning mindset, and innovation, while cultural values prioritized collaboration, commitment to learning, and optimism. The proposed recruitment strategy involves detailed job specifications, competency-based interview guidelines, cultural fit assessments, structured probationary workflows, and clear Key Performance Indicators (KPIs) for objective evaluation. Implementing these strategies is expected to enhance recruitment efficiency, reduce probationary failures, and build a team that is both competent and culturally aligned.
Valuation and Business Performance Analysis of PT Barito Renewables Energy Tbk. (BREN) Post-IPO
Authors: Alviandi Taniwidjaja Davin , Murtaqi Isrochmani
Published: January 2025

This study analyzes the valuation and financial performance of PT Barito Renewable Energy Tbk (BREN), specifically examining its post-IPO performance within Indonesia's renewable energy sector. Employing the Discounted Cash Flow (DCF) method alongside a Free Cash Flow to the Firm (FCFF) approach and Relative Valuation metrics (including Price Earnings Ratio, Price to Book Value, and EV/EBITDA), the findings indicate a significant overvaluation of BREN's stock, with an intrinsic value per share derived from the DCF method estimated at $0.00832, which starkly contrasts with its market price of $0.486. This discrepancy points to a substantial market overvaluation, influenced by speculative trading and heightened investor enthusiasm. Furthermore, BREN's financial profile reveals elevated leverage ratios, such as Debt-to-Equity and Debt-to-EBITDA, in comparison to industry peers, underscoring inherent financial risks despite commendable operational efficiency evidenced by an 84% EBITDA margin. The study emphasizes the necessity of reconciling market expectations with financial fundamentals, providing critical insights into the dynamics of overvaluation among emerging renewable energy firms, and proposing strategies to enhance financial sustainability while supporting Indonesia’s transition toward renewable energy.
The Influence of Human Resource Competencies, Utilization of Information Technology and Government Internal Control System on the Quality of SKPD Financial Reports in the Garut Regency Regional Government
Authors: Nugraha Akhbar , Silviana Silviana
Published: January 2025

This study aims to analyze the effect of human resource competence, utilization of information technology and government internal control system on the quality of SKPD financial statements in the Garut Regency Government. The population in this study were 75 Regional Work Units (SKPD) in the Garut Regency Government. The sample criteria are respondents who are representative financial staff from each SKPD.  The number of samples in the study were 75 respondents using the census technique. The type of data used is primary data. Hypothesis testing in this study includes validity test, reliability test, classical assumption test, multiple linear regression analysis test, t test and R2 test with the help of SPSS version 25. The results of the study can be concluded that human resource competence affects the quality of SKPD financial statements in the Garut Regency Government, utilization of information technology affects the quality of SKPD financial statements in the Garut Regency Government and the government internal control system affects the quality of SKPD financial statements in the Garut Regency Government.