bluuebunny/crossref_metadata_2025 huggingface dataset:
The Implications of Islamic Behavior on Commitment and Performance by Employees
Authors: Pratami Eggi Indriani , Juniarti Atty Tri , Setia Bayu Indra
Published: January 2024

A factor that encourages commitment is the need for Islamic principles and values to be practiced in Islamic organizations. The purpose of this study is to evaluate the extent to which Islamic conduct influences commitment and the implications for employee performance. This study's sample size was 282 employees. Path analysis and hypothesis testing are used for data analysis. According to the study's findings, the path coefficient of Islamic conduct toward commitment is 0.438, a positive value affecting commitment, with a coefficient of determination or R2 value of 0.192 or 19.2%. The commitment to performance path coefficient is 0.638, which is a positive value affecting performance, with a determination coefficient or R2 value of 0.407, or 40.7%. Islamic conduct has a 0.279 indirect impact on performance through dedication. This study concludes that practicing Islam has a favorable and significant impact on commitment. Employee performance is positively and significantly impacted by commitment.
A Service Quality Assessment Tool for the Quick Service Restaurant Industry in Indonesia
Authors: Aprylia Regyta , Santoso Adi , Widhianingrum Wahna
Published: January 2024

The development of the fast-food restaurant industry, especially in the field of fast food throughout the world, is growing even in Indonesia. This study aims to analyze the factors that can affect consumer satisfaction in fast food restaurants in Indonesia through service quality, physical environment quality, and food quality. The population of this study is all consumers of McD fast food restaurants in Indonesia. The number of samples used in this study was 300 samples, where the number was obtained using the ISAC table. The data collection method uses online questionnaires using Google Forms. Data measurement uses a Likert scale. The data that has been collected is then entered into the AMOS 24 Software using the Structural Equation Modeling (SEM) analysis method to be used later to test the measurement model and the research hypothesis. The results of this study found that only service quality and food quality affected consumer satisfaction, while the quality of the physical environment did not affect McD's customer satisfaction.
An Analysis of the Study of Home Industry Business Feasibility
Authors: Safa’atillah Nurus , Handayati Ratna
Published: January 2024

The background to this research is that the home industry is developing rapidly, but is not yet optimal. This research aims to analyze a business feasibility study in Wedoro sandals to help boost the production and sales of Wedoro Sidoarjo sandals. This research method used descriptive qualitative analysis using several aspects of business feasibility studies which are used as research indicators to calculate the level of business feasibility from all aspects of business feasibility. The result of this study is the production of shoes and sandals from Wedoro Village began to decrease not optimally. Another factor that caused sales turnover to fall was the entry of shoes and sandals from China which were sold in the domestic market at lower prices and better quality. So it has the effect of decreasing the sales turnover of Wedoro sandals. So, it can be said that the Wedoro shoes and sandals business is not feasible in marketing analysis.
Repurchase Interest Using Shopeefood as an Impact of Online Customer Reviews and Promotions
Authors: Wati Nur Sahara , Charisma Dinna
Published: January 2024

Currently, online sales and purchases using electronic devices are very advanced and developing. The presence of Shopee, which is a buying and selling site, can make it easier for people to fulfill their needs and desires. This research aims to determine the condition of online customer reviews, promotions and repurchase interest on the Shopeefood application. This research uses a sample of 111 Instagram followers @nursaharaaa who use Shopeefood using descriptive and verification methods. The data collection technique used by researchers is by using primary and secondary data sources in the form of questionnaires. The analysis used is path analysis with the help of the SPSS program and hypothesis testing. The results of this research based on hypothesis testing show that Online Customer Reviews have a positive and significant effect on Repurchase Interest, Promotion has a positive and significant effect on Repurchase Interest, and Online Customer Reviews and Promotions simultaneously have a positive and significant effect on Repurchase Interest among Shopeefood application users.
The Influence of Product Quality and Promotion on Consumer Purchase Decisions
Authors: Sulastri R. Ela
Published: January 2024

The research entitled The Influence of Product Quality and Promotion on Purchasing Decisions is a study of how big the influence of the quality of the products produced by the company and the promotional activities carried out to support marketing, resulting in purchasing decisions made by consumers. This research uses a descriptive and verification research design, with quantitative testing research methods. Descriptive analysis in this research uses continuum line analysis and verification analysis uses path analysis. The results of the analysis show that the quality of the products produced by the company is in the moderately improved category, this is supported by promotional activities carried out by the company which are considered quite good by respondents. Judging from the relationship and the magnitude of the influence between the variables studied, it shows that the quality of the product and promotions, both simultaneously and partially, have a positive relationship and have a significant influence on consumer purchasing decisions. Of the two variables studied, product quality has a greater influence than promotion on consumer purchasing decisions.
Analysis of the Influence of Lifestyle, Market Attractiveness, and HR Capabilities on Product Innovation and Customer Value Implications
Authors: Utama Adi
Published: January 2024

One of the successes of a company operating in the service sector will depend greatly on the marketing strategy implemented by the company and the quality of employee service to consumers, as well as a comfortable and strategic location. As is known, customer value will be largely determined by product innovation. Product innovation will be determined by lifestyle, market attractiveness, and human resource capabilities. This research aims to determine and examine the influence of lifestyle, market attractiveness, and human resource capabilities on product innovation and the customer value implications of coffee shops in Greater Bandung. This research uses quantitative methods with descriptive analysis and verification analysis approaches. In this research, the samples were coffee shop customers, totaling 399 customers. The analytical tool in this research uses SEM (Structural Equation Model) analysis. The research results concluded that there is a significant influence of lifestyle, market attractiveness, and human resource capabilities on product innovation, and there is a significant influence of product innovation on customer value.
Preventing Fraud Through Internal Audit and Whistleblowing System
Authors: Johan Ahmad , Khairusy Mirza Abdi , Nugraha Nugraha , Sriwardini Sriwardini
Published: January 2024

This study aims to analyze the effect of Internal Audit and Whistleblowing System on Fraud Prevention at PT TASPEN (Persero) Bandung Main Branch Office. The factors tested in this study are internal audit and the violation reporting system as independent variables. Meanwhile, fraud prevention is the dependent variable. The research design used in this research is explanatory. The population in this study were 50 employees who were at PT TASPEN (Persero). The sampling technique used in this study is to use a saturated sample because the population size is known with certainty. While the analytical method used in this study is multiple linear regression analysis at a significance level of 5% using the Program (SPSS) Version 25. The results of hypothesis testing indicate that the internal audit and whistleblowing system have a significant effect on fraud prevention and contribute to fraud prevention by 66.4%. So that the better the level of internal audit and whistleblowing system in a company, the higher the level of fraud prevention.
The Effect of Foreign Interests and Multinationals on Tax Aggressiveness in Indonesia
Authors: Prakasa Jimmy Evaldo , Oktaviani Rachmawati Meita
Published: January 2024

Tax is one of the sources of state revenue and provides a significant contribution to the state treasury. In-Law Number 28 of 2007 Article 1 Paragraph 1 it is stated that tax is a mandatory contribution that is forced and levied from individuals or entities for the state. Taxes levied by the state are used to realize the general benefit for both the state and the people. The realization of the usefulness of paying taxes can be seen by the growing growth of facilities and infrastructure throughout Indonesia purpose of this study was to determine the effect of the characteristics of multinational companies on tax aggressiveness. the characteristics of multinational companies include foreign interests, as indicated by foreign ownership, and foreign ownership; and oversees company operations (multinationality) in companies listed on the Indonesia Stock Exchange for the 2016-2019 period. This study uses a quantitative method by applying statistical calculations. The number of data samples in this study was 280 data from all companies listed on the IDX and used the purposive sampling technique for sample selection. The tests used to analyze this consist of model testing, classical assumption test, panel data regression test, coefficient of determination test, simultaneous test (f test), and partial test (t-test). The test results show that multinationality has an effect on tax aggressiveness, foreign and foreign ownership has no effect on tax aggressiveness
Effect of Company Size and Profitability on Audit Delay
Authors: Bramasto Ari , Adrian Muhamad Iqbal , Hendaryan Dudi , Khadzartsenya Siti
Published: January 2024

This study is a quantitative study, which aims to determine: 1) The magnitude of the influence of Company Size on Audit delay on Property and Real Estate sector companies in Indonesia, 2) The magnitude of the effect of Profitability on Audit delay on Property and Real Estate sector companies in Indonesia, and 3) The influence of Company Size and Profitability simultaneously affects audit delays on Property and Real Estate sector companies in Indonesia. The sampling technique used is non-probability sampling with the purposive sampling method, so that 19 companies were obtained for 5 years with a total of 95 analysis units.  The tests carried out in this study include descriptive statistics, validity tests, reliability tests, classical assumption tests (normality tests, heteroskedasticity tests and, multicolonierity tests), multiple linear regression tests, correlation coefficient tests, determination coefficient tests, t tests, and f tests processed using the help of SPSS (Statistical Product and Service Solutions) software for Windows version 26. The results of this study show that 1) Company Size affects audit delays in property and real estate sector companies in Indonesia. 2) Profitability affects audit delays in property and real estate sector companies in Indonesia. 3) Company Size and Profitability simultaneously affect audit delays in property and real estate sector companies in Indonesia.
Influence of Organizational Culture and Internal Control on Accounting Information Systems
Authors: Muti Abdul , Nugroho Gatot Wahyu , Eriswanto Elan
Published: January 2024

This study aims to determine the effect of organizational culture and internal control on accounting information systems using partial t-test and simultaneous F-test. The method used in this study is a quantitative method that uses parametric statistics. Data collection techniques in this study by conducting interviews, distributing questionnaires, documentation and literature. The population and sample in this study were 33 in the Waluran Health Center, Jampang Kulon Health Center, and Surade Health Center. The data analysis technique in this research is by testing the validity test. Reliability test, classical assumption test, multiple regression test, and hypothesis testing. The results of this study assisted by SPSS can be concluded that Organizational Culture and Internal Control have a positive and significant effect on accounting information systems
Analysis of Service Quality, Tax Sanctions, on Taxpayer Compliance in KP2KP Ungaran
Authors: Mar’ati Fudji Sri , Sudarmawanti Erna
Published: January 2024

The purpose of this study is to determine whether the quality of service, the application of sanctions, is related to taxpayer compliance in KP2KP Ungaran. The type of research used is explanatory, the type of non-probability sampling technique. The sample of this research is 100 respondents of taxpayers in KP2KP Ungaran. The analytical tools used include multiple regression analysis. The test results show that service quality and tax sanctions have a positive and significant effect on taxpayer compliance. Suggestions for this study are to improve service quality and increase taxpayer knowledge of taxpayers' tax compliance
The Effect of Transparency and Accountability on Village Income Shopping Budget Management (APBDes)
Authors: Abrar Fitri , Muchlish Chofiuddin , Noor Iqbal
Published: January 2024

This study aims to determine: 1. To find out the extent of the influence of transparency on the management of the village income budget (APBdes), 2. To find out the extent of the influence of accountability on the management of the village income budget (APBdes) 3. To determine the extent of the effect of transparency and accountability for the management of the village expenditure budget (APBdes). The variables consist of Transparency and Accountability as independent variables, village financial management as the dependent variable. The method used in this study is quantitative method, the type of data used in this study is primary data, namely research data obtained directly from original sources (respondents not through intermediary media). Primary data is specifically collected through questionnaires that already contain questions related to research that is being carried out with comparisons of previous research. In the process, this research produces data that there is a significant influence between Transparency and Accountability on the Management of the Village Revenue and Expenditure Budget (APBDes).
Professional Ethics on the Quality of Financial Reporting
Authors: Ramzy Ramadhan Muhammad Wahyu , Ramadhan Yanuar
Published: January 2024

This study aims to determine the extent of the impact of professional ethics on the quality of financial reporting, and how to apply it. This research is a literature review from various research sources. The results show that professional ethics has a significant relationship with the quality of financial reporting and is fundamental to the quality of an organization's financial statements. The application of quality financial reporting characters, high ethical commitment, and consistency play an important role in making quality financial reporting.
Cash Sales Accounting Information System Design Using “Small and Medium Enterprises Accounting” and “Sales Notes” Applications at Senja Store
Authors: Ratrisha Inadia Zahra , Permatasari Ditya
Published: January 2024

In this millennial era, technological developments and the role of computerized accounting information systems are very important. Competition between businesses is now so tight, the more advanced a business is, the more the business is required to improve the quality of work, service quality, and accuracy in processing data. Companies also need a good information system. The purpose of the accounting information system itself is to complete every obligation that is by the authority given to someone, useful for management decision making, and support the smooth operation of business every day (Mardi, 2011). The purpose of this study was to determine the design of cash sales accounting information systems at UD. Senja Batu City. The type of research used is descriptive qualitative. With data collection techniques, namely interviews, observation, and documentation. The results in this study are 1) UD. Senja in its operational activities in its entirety still uses a manual system. 2) the absence of a warehouse and accounting department in UD. Senja. 3) The author recommends a cash sales accounting information system at UD. Senja, which contains accounting documents and records, related functions, and cash sales procedures at UD. Senja. 4) Application recommendations for making sales notes and accounting records related to cash sales transactions.
Company Size and Intellectual Capital on Company Value in The Consumer Goods Industry Sector Listed on The Indonesia Stock Exchange
Authors: Suzan Leny , Kusworo Jihan Septiani Putri
Published: January 2024

Firm value is an investor's perception of the company's success in improving the welfare of investors. The company's goal is to value the company with management that can be trusted by potential investors to invest in the company. High company value indicates investor confidence with increasing stock prices. This study aims to determine the effect of firm size and intellectual capital which includes Value added capital employed, Value added human capital, Structural Capital Value added on firm value. The research uses a quantitative method approach. The research sample used was 25 companies listed on the Indonesia Stock Exchange in 2018-2020 with a 3-year period of 75 samples. The research analysis method used is panel data regression using the Eviews 12 application. Based on the results of simultaneous testing, it is known that company size and intellectual capital include Value added capital employed, Value added human capital, Structural Capital Value added has an effect on firm value. Partially Value added capital employed (VACA) has a positive effect on firm value, firm size and value added human capital (VAHU), Structural Capital Value added (STVA) has no effect on firm value.
The Effect of Leverage, Profitability, Company Size, and Institutional Ownership on Profit Management Using Modified Jones, A Meta-Analysis Study
Authors: Fong Anatapindika , Ruci Patrick Prajnananda , Herman Katherine Nastasya , Meiden Carmel , Apriwenni Prima
Published: January 2024

Apart from being a form of management accountability for the use of entrusted resources, the profit and loss condition of a company is also often used by the company's stakeholders widely because it has predictive value. This makes the management try to do earnings management so that the company's performance looks better by external parties. Many studies related to the effect of leverage, profitability, company size, and/or institutional ownership on earnings management actions have been carried out and have different significance results. This study aims to expand the theory and remove inconsistencies in the research results by using meta-analysis techniques. Meta-analysis itself is a way that can integrate the results of existing studies and reveal patterns of relative invariance and causes of differences in results. The data taken in this study are secondary data taken through various sources in the form of journals, research results, and literature studies that discuss the factors that influence earnings management actions. This study uses the Modified Jones model in detecting the presence of earnings management in a company. The data collection technique used the observation method using data from previous studies. The sample data used for this study were 29 studies. The results of the meta-analysis show that leverage, profitability, firm size and institutional ownership have a significant effect on earnings management actions.
Analysis Of BPJS Management Accounting Information System at Uptd Puskesmas Tegalbuleud Case Study of Tegalbuleud Public Health Center, Sukabumi Regency
Authors: Suratman Suratman , Suherman Acep , Kartini Tina
Published: January 2024

This study aims to determine: 1. To understand how to implement the BPJS management accounting information system at the UPTD Puskesmas Tegal Buleud. 2. To understand the BPJS management system in the Tegalbuleud Health Center UPTD program. 3. To understand the implementation of the BPJS management accounting information system at the Tegalbuleud Health Center UPTD. These variables consist of the accounting information system as the independent variable, and management as the dependent variable. The method used in this research is a qualitative method, the type of data used in this study is secondary data, namely data that is generated from the interview process and direct observation of the informant. Secondary data is obtained through the process of observation and interviews as well as data evidence in the form of documentation and data from the archives of the company where the research is carried out with the consideration of previous research. In this study, the data of the BPJS management accounting information system at the Tegal Buleud Health Center has been running quite well, the procedures, effectiveness, and the BPJS management information system used by the Tegal Buleud Health Center can be said to be quite effective and running well.
The Effect of Internal Audit on the Quality of Financial Reports at PT PLN (Persero)
Authors: Astuti Ayi
Published: January 2024

This research is aim to know influence of assessment of internal audit performance to internal control system, influence of applying of internal audit to internal control system, and influence of assessment of performance and applying of internal audit both of internal control system. The research has been done by questionnaires internal auditor. The respondent are auditor’s who worked in company of bankings residing in Bandung 45 responders. To analyze data researcher used SPSS 20 Version. Partially, internal audit performance and internal audit applying variable have influence significance of internal control system.
The Factors that Influence Earnings Management: Evidence on Basic Materials Sector
Authors: Kurnia Kurnia , Dary Putri Wulan
Published: January 2024

Earnings management is an action to modify accounting records so that there is intervention in the financial statements while complying with applicable accounting standards. This study aims to determine the relationship between earnings management with tax incentives, tax avoidance, and financial distress in basic materials sector companies listed on the Indonesia Stock Exchange for the period 2016 – 2021. This research can suggest the companies or investors regarding the factors that influence earnings management practices in a company so that it can be more efficient in making business decisions in order to maintain the stability of the company. The sample selection technique in this study used purposive sampling. The resulting samples were 13 companies and 78 observational data. The analysis technique used is panel data regression using Eviews 12 software. The results show that tax incentives, tax avoidance, and financial distress simultaneously affect earnings management. Partially tax incentives have a negative influence on earnings management, while tax avoidance and financial distress have a positive influence on earnings management.
Good Corporate Governance Mechanism Effect and Green Accounting on Environmental Performance
Authors: Inawati Wahdan Arum , Marwah Assyifa
Published: January 2024

Environmental performance is a company's relationship with the environment in terms of how it uses resources, how organizational processes affect the environment, how products and services affect the environment, how well products are processed, and how well it complies with work environment regulations. Manufacturing sector industrial companies are companies that have a major role as environmental pollution reason. It has been proven that there have been several chemical manufacturing cases of businesses whose surroundings are polluted. The goal of this study is to learn how institutional ownership, managerial ownership, independent commissioner, and green accounting effect environmental performance in from 2018 to 2021, manufacturing companies were listed on IDX. This research uses all data on manufacturers who are consistently recorded on Indonesia Stock Trade and become Appropriate members during 2018-2021 period. Purposive sampling technique used resulted 33 company’s sample. Using panel data regression model, collected data is processed using EViews 12. The findings of this study indicate that independent commissioners have a positive impact on environmental performance. In addition, managerial ownership has no effect on environmental performance, institutional ownership and green accounting have an effect on environmental performance.
The Effect of Institutional Ownership, Independent Commissioners and Debt Policy on Financial Statement Integrity
Authors: Suzan Leni , Nasution Melly Juwita
Published: January 2024

There are still many reporting incidents carried out by many parties, making it difficult for investors to make decisions because the integrity of financial reports cannot be trusted. The purpose of this study is to disentangle the partially and simultaneously impacts of institutional ownership, independent commissioners, and debt policy on the reliability of financial statements. This article's secondary data came from the Indonesia Stock Exchange. The population in the study for the years 2017-2021, the sample comprises of 20 coal-focused mining companies trading on the Indonesia Stock Exchange. The study sample was selected by a process of purposive sampling. In this study, the data was analyzed using panel data regression analysis in Eviews 12. The results suggest that independent commissioners, institutional ownership, and debt policy all play significant roles in determining the reliability of financial reporting. Institutional Ownership and Debt Policy partially have a significant effect on the Integrity of the Financial Statements, while the Independent Commissioner does not affect the Integrit  y of the Financial Statements. Considering that the adjusted R square rate value is only 0.65 percent and the rest is caused by other variables that may have a greater influence on the application of accounting conservatism, researchers are advised to test other variables that have a greater influence on accounting conservatism, either directly or through use of different proxies such as caution. Management should re-evaluate the role of independent commissioners in managing corporate governance if they want to increase the reliability of financial reports.
The Role of Internal Auditors in Implementation Social Environmental Governance
Authors: Ramadhan Yanuar , Ramzy Wahyu , Munawaroh Faridatul , Sunardi Dadi
Published: January 2024

The aim of this study is to know how big the role of the auditor is in raising awareness of the application of sustainability reporting and the extent to which information is disclosed on the aspects of Environment, Social and Governance (ESG). Several previous studies were used as objects reviewed. The result underscores the multifaceted contributions of internal auditors, ranging from providing assurance on ESG disclosures and conducting due diligence on business partners to engaging in consulting activities and fostering a sustainable supply chain. This practice emphasizes that ESG-related expertise within Internal Audit Functions (IAFs) is crucial for promoting ESG maturity and effective reporting. Collaboration between internal and external auditors is vital to maintain independence and objectivity, ensuring the quality and reliability of ESG-related information. The trend of integrating ESG considerations into audit processes aligns with the broader global shift toward responsible business practices, and it positions internal auditors as valuable contributors to corporate governance and stakeholder trust. As ESG gains prominence, the internal auditor's ability to navigate the complexities of ESG metrics and controls becomes a competitive advantage, reinforcing their role as a key player in achieving sustainable and responsible business outcomes.
Regression Analysis of Financial Literacy Moderation to Increase Interest in Investing in the Capital Market in Atmi Surakarta Students
Authors: Kartikasari Dewi , Kusumawati Evi Dewi , Putra Alfa Santoso Budiwidjojo
Published: January 2024

This research aims to prove and analyze empirically how minimum capital and investment understanding affect investment interest and the interaction that occurs between minimum capital and financial literacy affect investment interest and the interaction of investment understanding and financial literacy affect investment interest. The object of this research is students of the Industrial Mechanical Engineering Academy. The population of this study was 168 students majoring in mechanical engineering. The sample selection technique used was simple random sampling so as to obtain a sample of 84 students. This research uses a quantitative approach. The analysis technique in this study uses moderation regression. The research data has passed the validity test, reliability test, classical assumption test, adjusted R2 test, multiple linear regression test, t test, F test. The results showed that minimum capital and investment understanding affect investment interest. Financial literacy can moderate the effect of minimum capital on investment interest. Financial literacy can also moderate the effect of investment understanding on investment interest.
The Influence of Regional Asset Management and Internal Control Systems on the Quality of Financial Reporting in the Bandung City Education Department
Authors: Muhlisoh Fitria ZamZam , Kurhayadi Kurhayadi , Sucipto Bambang
Published: January 2024

This research aims to find out whether regional asset management and the internal control system influence the quality of financial reports at the Bandung City Education Office. The independent variables are regional asset management and the internal control system, as well as the dependent variable, namely the quality of financial reports. This type of research is included in quantitative research, while the research methods used are descriptive and verification methods. The population in this research is employees in education units at the Bandung City Education Office, totaling 349 units. The sampling technique is probability sampling using simple random sampling, while to calculate the number of samples using the Slovin formula with a significance level of 10%,  this is due to limited research permits granted by the Bandung City Education Office, so the total sample is 78 employees in education units at the Bandung City Education Office. The data analysis used in this research is multiple linear regression analysis using SPSS software. Partial and simultaneous research results show that regional asset management and the internal control system influence the quality of financial reports at the Bandung City Education Office. Apart from that, regional asset management and internal control systems has an influence on the quality of financial reports by 65.4%.
Spirituality Leadership in Nahdlatul Ulama and Muhammadiyah: Case Study of Vocational High School in Pekalongan Regency
Authors: Basit Agus Abdul , Khanafi Imam , Untung Slamet
Published: January 2024

This study aims to analyze the student’s character, the characteristics of the principal’s spiritual leadership, and the practice of applying the principal’s spiritual values in character education of students at SMK NU and SMK Muhammadiyah Kesesi, Pekalongan Regency. This research is descriptive qualitative research with a case study design that seeks to reveal facts and phenomena in detail and thoroughly. In this study, the researcher is the main data collection instrument. The main objects in this study were the principal and students at SMK NU Kesesi and SMK Muhammadiyah. Techniques to collect data using interviews, direct observation, documentation. The validity of the data is obtained by triangulation, continuous observation and re-checking the existing data. The researcher uses the analytical method developed by Miles and Huberman. The findings in this study are (1) There are differences in the characteristics of the headmaster’s spiritual leadership. The researcher identified several characteristics that emerged, including, Innovative and Religious-Nationalist Discipline for NU Kesesi Vocational School and Professional Discipline and Ambitious Responsibilities for Kesesi Muhammadiyah Vocational School; (2) Implementation of religious activities as a foundation for the spirituality of school residents was originally initiated by each headmasters. Both have strong religious backgrounds and environments. Therefore, it can implement character strengthening, habituation, moral knowing, moral feeling and loving, moral feeling, moral modelling, and repentance.
Examining the Interplay Between Islamic Education and Science Domains in Morocco's Educational Policy
Authors: Fariq Wan Muhammad , Karim Nazir , Helmiati Helmiati
Published: January 2024

King Mohammed VI bestowed special emphasis upon Morocco, a country with a population of 30 million people and a Muslim majority of 99%. In 1999, Moroccan students’ performance in mathematics and science fell below the global average. The education system in Morocco is perceived as being unresponsive to the demands of the labour market, prompting the implementation of the National Education Emergency Support Programme in 2009. This study aims to examine the educational policies established by the Moroccan government. This research involves conducting a literature review, specifically employing content analysis tools. Research findings indicate that the majority of Islamic schools or madrasas in Morocco are predominantly overseen by autonomous or privately-owned organisations. The government’s involvement is necessary to promote the development of these schools in alignment with the requirements of the labour market, particularly in the realm of science.
Kritik Rasionalisme Mohammed Arkoun terhadap Budaya Intelektual Arab-Islam
Authors: Manshur Fadlil Munawwar
Published: January 2024

The aim of this essay is to provide a comprehensive analysis of Mohammed Arkoun's rationalist evaluation of the intellectual culture within the Arab-Islamic context. This study employs a functional approach that aims to reinterpret religious concepts within the context of culture and the daily interactions of individuals in society. The study's findings indicate that Arkoun's critique of Islamic rationalism, as approached through the lens of historicism, exhibits a significant impact from current Western philosophers. Arkoun incorporates various Western philosophies and notions in his analysis of the passages of the Koran. In his exploration of Islamic beliefs, Arkoun draws upon several theoretical frameworks like poststructuralism, corpus, episteme, discourse, deconstruction, myth, and logocentrism. Arkoun employs semiotic theory and extends its application to the interpretation of Quranic passages, surpassing the boundaries of semiotics as a discipline. Furthermore, Arkoun undertook a comprehensive examination of the interpretations of the Al-Quran's verses, aiming to prevent any potential confusion, rectify interpretive inaccuracies, and safeguard the Muslim community from divergent understandings. (iii) Arkoun thinks that the symbolic construction of the Koran has exerted a profound influence on the collective consciousness and cognitive processes of humanity, hence serving as a source of inspiration to rectify one's thinking and direct individuals towards morally upright deeds.
Sachiko Murata: Islam, Gender and Islamic Education
Authors: Maoshul Derry Ridwan , Sumadi Sumadi
Published: January 2024

Feminists advocate for gender equality, aiming to ensure that women are granted the same rights as men. They evaluate the subjugation endured by women due to a patriarchal societal structure that privileges men and marginalizes women. Feminists not only rectified the social system, but also rectified religion due to its perceived gender discrimination in their teachings. The concept of equality of rights refers to the notion of identical rights. This concept has also extended to the realm of education and is deemed to engender novel societal issues due to its origins in power dynamics. This article will elucidate the notion of gender as a foundation for education, drawing from Sachiko Murata’s perspectives. This suggests the inference that education should adopt an equitable paradigm in perceiving women and men as individuals. Women and men are distinct genders, each characterized by their own unique biological and physiological attributes. Nevertheless, both entities have an equivalent function in existence, hence it is imperative to establish a celestial connection.
THE EFFECTIVENESS OF CYBER COUNSELING TO ENHANCE STUDENTS' SELF REGULATED LEARNING
Authors: Putri Harahap Ade Chita , Putra Sinaga M. Harwansyah , Br. Tarigan Nabiilah Husnaa
Published: January 2024

This research aims to determine the effectiveness of cyber counseling to improve students' self-regulated learning (SRL). This research method uses a pretest-posttest control group design. Data was collected by using self-regulated learning scale, which had been validated and its reliability had been measured. The research population were 195 students with 8 students selected using purposive sampling as its sample. The data analysis technique uses the t-test. The results of this research reveal that cyber counseling is effective in improving students' SRL as seen from the difference in the average of SRL’s score between students who were given cyber counseling and students who were not given cyber counseling.
Hybryda medialna jako zestaw
Authors: Zajdel Jakub
Published: January 2024

Autor opisuje jedną z form hybryd medialnych, jaką jest amalgamat audiowizualny. Istotnym novum w obrębie praktyk medialnych, które wprowadza amalgamat audiowizualny, jest rozszerzenie technologii zestawiania, opisanej przez Jeana Mitry’ego i Calvina Prylucka. Na płaszczyźnie materiałowej amalgamat może realizować połączenia różnych kodów przekazowych i retorycznych (Umberto Eco). Stosowana w mediach cyfrowych technika kompozytowania (Lev Manovich) umożliwia zacieranie wymienionych kodów i w rezultacie zainicjowanie w procesie odbioru przekazu audiowizualnego poszukiwania właściwego trybu precepcji. Autor przypomina termin „ze-staw” (Martin Heidegger) i zauważa, że w przypadku mediów technika jest dostawiana do psychofizycznych zdolności człowieka. Amalgamat audiowizualny można zatem rozpatrywać jako świat możliwy, w którym widz natyka się na postrzeżenia wcześniej nie zrealizowane.
„Crowdfunding”. Nowe perspektywy produkcji i promocji filmowej
Authors: Brzozowska Blanka
Published: January 2024

Autorka prezentuje nowy kontekst produkcji i promocji filmowej w obliczu pojawienia się zjawiska crowdfundingu. Stanowi ono odpowiedź na potrzeby odbiorców, którzy domagają się większego udziału w projektowaniu, finansowaniu i zarządzaniu dobrami kultury. Ich działania wpisują się w nowy paradygmat marketingu, który zakłada otwieranie się na konsumentów jako na współtworzących wartość, czemu sprzyja rozwój technologii medialnych, zwłaszcza mediów społecznościowych. W artykule są przedstawione najbardziej znane dotychczas przykłady kampanii crowdfundingowych dotyczących filmu. Jednocześnie, wraz z pokazaniem kontrowersji i wątpliwości dotyczących tych projektów, autorka nakreśla ramy dyskusji nad nowym zjawiskiem i jego dalszym rozwojem.
Paradygmat sztuk nowych mediów
Authors: Kluszczyński Ryszard W.
Published: January 2024

Autor charakteryzuje w swoim artykule kolejno pojęcie nowych mediów, sztuki nowych mediów oraz sztuki cybernetycznej, która jest tu postrzegana jako historycznie pierwsza postać sztuki nowych mediów, posiadająca zarazem liczne kontynuacje we współczesności. Pojęcie nowych mediów Kluszczyński ujmuje nie przez ulokowanie go na linii czasu, lecz jako paradygmat właściwości, z których nowe media korzystają. Najważniejsze z nich to: charakter techniczny, reprezentacja numeryczna, wirtualność, modularność, automatyzacja, wariacyjność, telekomunikacyjność, telematyczność, autonomiczność, cyfrowość, interaktywność, hipertekstualność, informacyjność, sieciowość, nielinearność i orientacja przestrzenna, nawigacyjność, strukturalne otwarcie, hybrydyczność, interfejs, konwergencja. W analogiczny sposób jest tu charakteryzowane pojęcie sztuki nowych mediów. W tym wypadku najważniejszymi właściwościami paradygmatycznymi okazują się techniczny i elektroniczny charakter, cyfrowość, interaktywność i sieciowość. Liczne wyodrębnione przez autora sztuki nowych mediów w zróżnicowany sposób konfigurują wskazane właściwości, łącząc je z innymi, niespecyficznymi dla nowych mediów, budując w ten sposób złożony krajobraz sztuk nowomedialnych.
Pułapka Morela albo kinematograf nieśmiertelności
Authors: Giżycki Marcin
Published: January 2024

Krótka powieść argentyńskiego pisarza Adolfo Bioy Casaresa, rozwijająca znany literacki motyw szalonego naukowca przeprowadzającego podejrzane eksperymenty na odludnej wyspie, doczekała się nie tylko kilku ekranizacji, ale zainspirowała też tak poważne dzieła, jak Zeszłego roku w Marienbadzie Alaina Resnais czy Stroiciel trzęsień ziemi braci Quay. Książka Casaresa, opisująca aparat do rejestracji przestrzennych obrazów, które są nie do odróżnienia od oryginałów, jest jednak nie tylko inspirującym filmowców utworem science fiction, ale też małym traktatem na temat istoty filmowej reprodukcji świata i ewentualnych moralnych konsekwencji postępu technologii rejestracji obrazu. Współczesna technologia tworzy wirtualne rzeczywistości coraz bliższe wynalazkowi Morela. Ale czy aby jego zmodyfikowaną wersją nie jest Internet? Coś raz do niego wrzucone rozpoczyna tam własne, być może wieczne życie.
Duelo en niños: Una revisión teórica
Authors: Maldonado López Melani , Guzmán Chiroque Marissel
Published: January 2024

El duelo supone representaciones mentales y conductas vinculadas con una pérdida afectiva que busca aceptar dicha realidad y adaptarse a ella. Aunque es un proceso complejo y difícil de afrontar en personas de cualquier edad, los efectos negativos a largo plazo son mucho más altos en niños pues es un factor de riesgo para futuros trastornos psicológicos y justamente por ello es necesaria una intervención psicológica con bases teóricas sólidas que se focalice no solo en el niño sino también en sus cuidadores y otras personas cercanas. En el presente estudio se seguirá un diseño de investigación teórica pues se trata de una revisión o actualización detallada de 30 investigaciones referidas al duelo en niños. La información se organizó bajo cuatro temáticas: Conceptos y prevalencia, características del duelo en niños según su etapa del desarrollo, factores de riesgo y factores de protección, comunicación de la noticia y abordaje psicoterapéutico. Hay evidencias que corroboran las diferencias entre el duelo en niños y duelo en adultos, siendo los niños quienes se ven más afectados debido a que aún se encuentran en desarrollo, por ello se sugiere un acompañamiento constante durante todo el proceso, resolviendo todo tipo de interrogantes, evitando eufemismos y hablando con sinceridad.
Application of biomaterial-based three-dimensional bioprinting for organ-on-a-chip fabrication
Authors: Kim Joeng Ju , Bae Mihyeon , Kim Jongmin , Cho Dong-Woo
Published: January 2024

An organ-on-a-chip is a microfluidic device that simulates the microenvironment of organs, facilitating the study of human physiology and disease mechanisms. Through the integration of tissue engineering and micromachining technologies, it effectively manages the cellular microenvironment and implements tissue-specific functions and physiological responses with high fidelity. Several factors must be appropriately considered in the fabrication of an organ-on-a-chip, including the choice of biomaterials to simulate the extracellular matrix (ECM), selection of cells constituting the target organ, incorporation of humanized design to realize the primary function and structure of the organ, and the use of appropriate biofabrication methods to build a tissue-specific environment. Notably, three-dimensional (3D) bioprinting has emerged as a promising method for biofabricating organ-on-a-chip. Three-dimensional bioprinting offers versatility in adapting to various biomaterials with different physical properties, allowing precise control of 3D cell arrays and facilitating cyclic movements of fluidic flow within microfluidic platforms. These capabilities enable the precise fabrication of organ-on-a-chip that reflects tissue-specific functions and microenvironments. Additionally, 3D-bioprinted organ-on-a-chip can serve as a disease-on-a-chip platform, achieved through the implementation of pathophysiological environments and integration with devices such as bioreactors. Their significance in pharmacology research lies in their exceptional resemblance to the 3D microenvironment structure of actual organs, which are conducive for the validation of sequential mechanism of drug action. This review describes recent examples of organ-on-a-chip applications for various organs and state-of-the-art 3D bioprinting techniques employed in organ-on-a-chip fabrication. The discussion extends to the future prospects of this technology, encompassing aspects such as commercialization through mass production and its potential application in personalized medicine or drug-screening platforms. Serving as a relevant guide, this review offers insights for future research and developments in in vitro micromodel fabrication.
loi des hors-la-loi
Authors: Lamotte Martin , Rodgers Dennis
Published: January 2024

Cet article présente le numéro spécial en passant en revue les traditions francophones et anglo-saxonnes d’anthropologie juridique, avant de situer le droit des hors-la-loi au sein de ces traditions et de souligner sa contribution potentielle au développement d’une approche pragmatique du droit.
Citizens with a Migration Background Involved in a Radical-Right Wing Party Restricting Immigration
Authors: Mastrangelo Simon , Mugglin Leonie
Published: January 2024

The populist radical right-wing Swiss People’s Party (SVP / UDC) has been largely known for its xenophobic discourses and its political agenda restricting immigration through popular initiatives such as the vote against minarets (2009), the deportation of “criminal foreigners” (2010) and the initiative against “mass immigration” (2014). This paper shows how SVP/UDC activists, who themselves or whose parents had migrated to Switzerland, understand their political engagement and contribution. This sheds light on their desire to become part of a “deserving minority” and on their use of boundary-making strategies to demarcate their positions from others they label as “undeserving migrants”. Their political engagement needs to be understood as part of a broader quest for belonging to the Swiss national community. By showing that migration-related experiences inform the political involvement of activists at the Swiss People’s Party, this paper questions widely spread assumptions on contradictory or counterintuitive political commitments.