bluuebunny/crossref_metadata_2025 huggingface dataset:
Effect of economıc and polıtıcal rısks on accountıng practıce ın Azerbaıjan
Authors:   BMDM, Bekirova N.S
Published: August 2024

Relevance of the research topic the choice of studying the impact of economic and political risks on accounting practice in Azerbaijan is very relevant in the modern global context. Azerbaijan, like many other countries, operates within a dynamic economic and political landscape that can significantly affect financial reporting and accounting practices. Understanding these effects is crucial for businesses, policy makers, and accounting professionals to cope with difficulties and make informed decisions. This study aims to shed light on the specific factors shaping accounting practice in Azerbaijan and thereby help in a broader understanding of how economic and political risks affect financial management. The main purpose of the study The main purpose of this study is to study and analyze the complex relationship between economic and political risks and their impact on accounting practices in Azerbaijan. By studying this topic, the research aims to identify patterns, trends and potential problems faced by business and accounting professionals in the country. The ultimate goal is to provide information that can inform accounting standards, business strategies, and policy development, contributing to a more resilient financial environment in the face of economic and political uncertainty. Research objective the upcoming task involves a comprehensive study of the impact of economic and political risks on accounting practices in Azerbaijan. This includes examining relevant laws and regulations, assessing the response of enterprises to changing economic conditions, and evaluating the adaptation of accounting frameworks in the face of political uncertainty. The study aims to draw meaningful conclusions through empirical research and data analysis that can help stakeholders improve the efficiency and reliability of accounting practices in Azerbaijan.
Development of ınternet bankıng system and dırectıons for ımprovıng theır securıty
Authors:   Azerbaijan State University of Economics, Javadzade S.I
Published: August 2024

The evolution of Internet banking is transforming traditional financial services, offering unprecedented convenience but also creating significant security challenges. This study examines the development of internet banking systems and describes directions for improving their security. As technology advances, the imperative to strengthen online financial platforms becomes paramount. Strong authentication mechanisms, encryption protocols, and biometric authentication are essential components to strengthen security. In addition, the integration of artificial intelligence and machine learning can enhance anomaly detection, rapidly identifying and mitigating potential threats. Collaborative efforts between financial institutions, regulatory authorities, and cybersecurity experts are critical in establishing standardized security protocols. Continuous monitoring, regular audits and timely updates against emerging threats are essential. In addition, user education on safe online practices plays an important role in reducing risks. This study highlights the dynamic nature of the development of the internet banking system, emphasizing the need for a multifaceted approach to strengthen security and ensure users continued confidence in the digital financial landscape.
Maintaining accounting records in accordance with Section 17 “Land, buildings and equipment” international financial reporting standard for small and medium businesses
Authors:   Azerbaijan State University of Economics, Askarzade S.Sh
Published: August 2024

Small and medium sized enterprises are enterprises that, like other enterprises, do not have to prepare financial statements for all users, but only publish general financial statements for external users. As a result of the reforms carried out as a result of the prevailing trends in Azerbaijan, the Law of the Republic of Azerbaijan On Accounting was approved on June 29, 2004. As a result of these multi scale reforms, a number of radical changes were made even after the adoption of the law. In the main stages, IFRS was adapted for the activities of some socially important enterprises that participated in regionally important projects, but later, as a result of the rapid development in our country, the increase in participation in a number of global projects required a more fundamental change. As a result of this, on May 4, 2018, on the basis of the Law of the Republic of Azerbaijan On Accounting, International Standards of Financial Reporting for Small and Medium Business Entities was translated into our language. Accounting helps to systematically prepare financial information of enterprises and to make accurate, useful decisions. As a result of not keeping these records during the period of activity, it may eventually put the enterprise in a difficult situation in front of the question of making a profit or operating at a loss. Accounting is one of the necessary factors in all enterprises, as well as for small and medium sized enterprises. It is unacceptable for any enterprise to refuse to keep records, regardless of the direction of activity, scale and other factors. Because according to Article 3 of the Law on Accounting of AR, any legal entity or natural persons operating without creating a legal entity are obliged to conduct and establish accounting records.
Ways of development of the labor motivation system in the enterprise
Authors:   associate professor of Azerbaijan State University of Oil and Industry, Abbasova N.H , Rustamov İ.A ,   Azerbaijan State University of Oil and Industry Azerbaijan State   University of Oil and Industry
Published: August 2024

Ways of developing the system of labor motivation and stimulation were discussed in the article. It was found that employees take for granted the existence of financial motivation and pay more attention to additional incentives offered by the management of the enterprise. It is more important to consider material and non-material types of employee motivation. It has also been proven that the managements use of financial incentives alone does not lead to effective employee performance. The practical significance of the study is that it is suggested that the management of the enterprise should use a mixed approach and consider the individual needs of each employee separately in order to achieve the best results.
Internatıonal practıce of accountıng and valuatıon of R&D COSTS
Authors:   Azerbaijan State University of Economics, Muradli N.U
Published: August 2024

The article will discuss international standards for accounting for R&D, their approaches to R&D costs and accounting methods. Our study will discuss R&D, identify the cost structure associated with the related activities, and then consider the treatment of related costs within the framework of the mentioned standards and notices.
ECONOMIK RELATIONS BETWEEN TURKEY AND FRANCE IN THE CONTEMPORARY WORLD
Authors:   Baku State University, Aslanova R.I
Published: August 2024

In the contemporary world, Turkey-France relations address an important issue in the international arena. This article examines diplomacy, economic cooperation, historical background, cultural interaction and security issues between the two countries. Although Turkey and France have historical ties, their relations have changed over time. Especially the developments after the Second World War played an important role in shaping relations. Cultural interaction reflects the richness and diversity of relations between the two countries. Additionally, Turkey and France find opportunities to work together on regional issues such as security issues in the Middle East. This article offers a comprehensive overview to understand how Turkey-France relations are shaped in the contemporary world.
WITH THE RESTORATİON OF THE GREAT SİLK ROAD OF THE REPUBLİC OF AZERBAİJAN CULTURAL-HUMANİTARİAN RELATİONS
Authors:   Baku State Economic and Humanities College, Nabizadeh S.T
Published: August 2024

Restoration of the Great Silk Road passing through countries with ancient and rich culture is of great importance in terms of the further expansion and development of Azerbaijans cultural and humanitarian relations with the outside world. Located on the border of Eastern and Western cultures, Islamic and Christian civilizations, Azerbaijan attaches special importance to the Great Silk Road project in order to promote its cultural heritage, which is colorful in form and rich in content, to benefit from the culture of other countries and, as a result, to increase its contributions to the worlds cultural treasure. takes important steps in this direction.
Foreign experience of employee motivation
Authors:   Azerbaijan State Economic University, Ismayilova L.S
Published: August 2024

The article analyzes the labor motivation systems of foreign countries in order to identify the most effective of them and apply them at domestic enterprises. It is substantiated that to enhance the motivational impact on personnel in developed foreign countries, a combination of material and non material incentives is used. The main factors and features of foreign personnel motivation systems are systematized and generalized. The feasibility of introducing new combined approaches into the personnel management system of domestic enterprises to solve the problem of motivating employees and increasing the efficiency of their work activities is argued.
Application of tax allowances and preferences for the development of small and medium entrepreneurship in the Karabakh economic zone
Authors:   Baku Business University, Osmanov E.F
Published: August 2024

Regional development is linked to initiatives that support national development. Development is carried out taking into account the impact on peoples well being and the economy. These measures support socio economic activities and aim to benefit from local resources. Economic development focuses on local operations to create local businesses, increase job opportunities and improve national income. Regional development policy includes strategic plans to address the problems facing the regions and their solutions. Tourism creates great opportunities to increase the tourism potential of reclaimed areas. The development of medical tourism in regions freed from occupation is possible with the restoration of healthcare facilities. In order to support entrepreneurship, changes are being made to the tax legislation. These steps support the development of business entities operating in the tourism sector. Azerbaijan is trying to ensure sustainable development of tourism within the framework of socio economic development strategy. In addition to supporting the economic and social well being of the country, tourism also creates opportunities for increasing the tourism potential of the regions and serves as a recreation center.
Determinants of Self–perceived Employability of University Students in Kenya: An Empirical Approach
Authors: Simiyu Christine Nanjala , Misuko  Wycliffe Nyaribo
Published: August 2024

Aim: Self–perceived employability refers to a student’s perceptions and beliefs about their possibility to succeed and obtain employment after graduation in the labor market. To enable a profound knowledge on employability from individual’s perspective, it is essential to deepen the understanding on the determinants of self–perceived employability of the university student. Several internal (at individual level) and external factors that affects self–perceived employability have been suggested in the existing literature which include, inter alia, knowledge and skills learned at the university, work–related experience, non–cognitive skills, demographic characteristics such as gender and labor market conditions as a proxy to external factors. As such, endeavored to empirically evaluate the effect of the key determinants on self–perceived employability in Kenya.
Methods: Descriptive research design was adopted, and the study collected data from university students on these indicators and used the ordered logit regression model for analysis.
Results: The results suggest that work–related experience is the most important factor in enhancing the student’s confidence in self–perceived employability. Students without any internship are 75% less likely to be confident in their employability skills relative to those with work–related experience. Female students were found to be 81.6% more likely to be confident in their employability skills compared to male students.
Conclusion: The overarching conclusion is that university curricula should emphasize internships.
Recommendation: A more rigorous study is deemed apt that includes several universities (both public and private) in different countries to clearly underpin the key determinants of self–perceived employability amongst university student
Analisis Biaya Transportasi atas Distribusi Barang Waserda Pada KPSBU Lembang
Authors: Maryana Diana , Putri Nyleptha B Sabila
Published: August 2024

KPSBU memberikan pelayanan kepada anggotanya, salah satu pelayanan yang tersedia adalah pelayanan kredit waserda dan telah menjadwalkan pengiriman barang waserda kepada anggotanya agar efektif dan efisien. Jika dilihat dari jadwalnya, biaya transportasi yang dikeluarkan untuk 1 kali perjalanan berbeda-beda. Untuk penelitian ini, jenis penelitian yang digunakan adalah metode deskriptif dan survei. Teknik analisis data yang digunakan pada penelitian ini adalah metode analisis deskriptif kualitatif yang digunakan untuk mengetahui perbandingan biaya transportasi tertinggi dan terendah untuk truk L 300. Biaya transportasi tertinggi adalah jadwal distribusi barang waserda ke TPK Cibolang, Kampung Baru, dan Nyampai dengan biaya sebesar Rp 25.227.624 dan biaya transportasi terendah adalah jadwal distribusi barang waserda ke TPK Pasir Ipis dan Genteng dengan biaya sebesar Rp 24.064.824. Selisih antara biaya transportasi tertinggi dan terendah adalah Rp 1.182.800.
Analisis Rasio Profitabilitas, Likuiditas, dan Solvabilitas untuk Menilai Kinerja Keuangan PT. Adaro Energy Indonesia Tbk Periode 2018-2022
Authors: Riani Elisabeth Christine , Arnold Silaban
Published: August 2024

Analisis terhadap laporan keuangan dapat memberikan gambaran mengenai kondisi atau kinerja keuangan suatu perusahaan. PT. Adaro Energy Indonesia Tbk (ADRO) merupakan perusahaan produsen batubara dengan area tambang terbesar di Indonesia. Tujuan penelitian untuk mengetahui kinerja keuangan ADRO periode 2018-2022 dengan menggunakan rasio keuangan. Data penelitian berupa data sekunder yang bersumber dari situs resmi ADRO. Metode yang digunakan yaitu penelitian deskriptif dengan pendekatan kualitatif. Berdasarkan hasil Rasio Profitabilitas ditinjau dari Net Profit Margin, Return on Investment dan Return on Equity menunjukkan kinerja keuangan yang kurang baik. Berdasarkan hasil Rasio Likuiditas ditinjau dari Current Ratio dan Rasio Perputaran Kas menunjukkan kinerja keuangan yang kurang baik, sedangkan Quick Ratio dan Cash Ratio menunjukkan kinerja keuangan yang baik. Berdasarkan hasil Rasio Solvabilitas ditinjau dari Debt to Asset Ratio menunjukkan kinerja keuangan yang kurang baik, sedangkan Debt to Equity Ratio, Long Term Debt to Equity Ratio dan Time Interest Earned menunjukkan kinerja keuangan yang baik.
Analisis Implementasi PSAK No.1 Pada Laporan Keuangan PT. Angkasa PuraA II
Authors: Tanjung Riani , Erlita Anggrey Rani Sihite Rachel
Published: August 2024

PSAK No.1 merupakan standar akuntansi keuangan yang mengatur penyajian laporan keuangan. Tujuan penelitian ini untuk menganalisis penerapan PSAK No.1 pada laporan keuangan yang meliputi komponen dan karakteristik laporan keuangan pada PT. Angkasa Pura II yang terdapat dalam BEI (Bursa Efek Indonesia). Penelitian ini menggunakan metode kualitatif dengan rumusan masalah deskriptif dan menggunakan teknik deskriptif oleh Miles and Huberman dengan tahap pengumpulan data, reduksi data, penyajian data hingga verifikasi. Hasil penelitian ini adalah penerapan PSAK No.1 pada Laporan Keuangan telah sesuai dengan penyajian Laporan Keuangan PT. Angkasa Pura II periode 2020-2022 yang terdapat pada BEI. Namun CALK pada tahun 2020 dan 2021 hanya dicantumkan pada laporan konsolidasi. Laporan keuangan yang mencakup laporan laba rugi, laporan arus kas dan CALK (tahun 2022) sudah disajikan 100% sesuai dengan komponen penyajian dalam PSAK No.1 hanya saja laporan posisi keuangan yang 81,25% sesuai, serta laporan perubahan ekuitas yang masih 33,33% sesuai dengan PSAK No.1.
Pengaruh Sosialisasi Aturan Perpajakan Terhadap Kepatuhan Wajib Pajak Pada KPP Pratama Bandung Cibeunying
Authors: Ramadhan Noor Surya , Trisna Hapsari Bulan
Published: August 2024

Penelitian ini dilakukan untuk mengetahui bagaimana Kepatuhan Wajib Pajak untuk membayar pajak karena masih rendah, banyaknya Wajib Pajak yang belum mengerti tentang pajak. Maka dari itu, perlu adanya sosialisasi perpajakan yang diberikan kepada masyarakat agar pengetahuan masyarakat tentang pajak betambah dan mereka akan patuh dalam membayar pajak. Tujuan penelitian ini adalah untuk mengetahui pengaruh Sosialisasi Perpajakan Terhadap Kepatuhan Wajib Pajak. Penelitian ini dilakukan pada Kantor Pelayanan Pajak Pratama Bandung Cibeunying. Metode yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan skala likert. Sampel yang diambil sebanyak 40 responden dengan menggunakan teknik purposive sampling. Metode pengumpulan data yang terkait dengan masalah penelitian dilakukan menggunakan metode kuesioner. Hasil Uji Hipotesis pengaruh sosialisasi perpajakan terhadap kepatuhan wajib pajak adalah diperoleh nilai signifikansi sebesar 0,000 < 0,05 dan nilai thitung sebesar 6,168 > ttabel sebesar 2,024 yang menunjukkan bahwa sosialisasi perpajakan, berdampak pada kepatuhan wajib pajak. Maka Sosialisasi Perpajakan berpengaruh Terhadap Kepatuhan Wajib Pajak.
Pengaruh Kualitas Audit Terhadap Manajemen Laba dengan Menggunakan Komite Audit sebagai Variabel Moderating Pada Perusahaan Sektor Real Estate
Authors: Rusgowanto Fransisca
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh fee audit,audit tenure dan kualitas audit terhadap manajemen laba dengan variabel kontrol leverage dan variabel moderasi komite audit, pada perusahaan sektor real estate yang tercatat di Bursa Efek Indonesia (BEI) selama periode 2015-2022. Pemilihan sampel menggunakan teknik purposive sampling dan analisis data menggunakan metode regresi berganda dengan software SPSS versi 25 sebagai alat analisis. Pengujian dilakukan dengan menggunakan penggujian tanpa moderasi dan pengujian menggunakan moderasi, Moderated Regression Analysis (MRA) merupakan aplikasi khusus regresi berganda linear dimana dalam persamaan regresinya mengandung unsur interaksi (perkalian dua atau lebih variabel independen). sehingga dapat mengetahui perbandingan terhadap pengaruh dari pengujian yang dilakukan. Hasil dari penelitian ini menunjukan bahwa dalam pengujian tanpa moderasi fee audit berpengaruh terhadap manajemen laba sedangkan audit tenure, kualitas audit, dan variabel kontrol yaitu leverage tidak berpengaruh terhadap manajemen laba. Dan pada pengujian menggunakan moderasi komite audit terhadap audit tenure dan fee audit berpengaruh terhadap manajemen laba sedangkan audit tenure, kualitas audit, dan variabel kontrol yaitu leverage tidak berpengaruh terhadap manajemen laba.
Evaluating the Utilization of Human Resources for Health Information Systems at the Local Government Level: Findings from the Kilimanjaro Region
Authors: Mmbando Anna , Anasel Mackfallen
Published: August 2024

Introduction: Human resources for health (HRH) are critical to healthcare delivery. Global HRH shortages hinder health service provision. This study explored how data from HRHIS is utilized to optimize HRH planning, management, and development.
Methods: The study used a utility-focused evaluation approach, employing multiple case study designs. Data were collected from seven (7) of the Ministry of Health and President's Office—Regional Administrative and Local Government through in-depth interviews and an observation checklist, whereas ten (10) participants were interviewed. Interpretative phenomenological analysis was used to describe individual experiences, practices of HRH management, and data use from HRHIS.
Results: The study found that staffing levels, DHIS2, Work Indicators, Staff Needs and Prioritization, and Optimization Analysis are key data sources for HRH planning, allocation, and deployment decisions. However, relying on multiple systems for employee data management proved challenging due to inconsistencies and errors. While essential, HRHIS lacks integration with other systems, hindering data utilization. Manual data entry further exacerbates data quality issues, emphasizing the need for a more robust and integrated HRH information system.
 Conclusion: HRHIS is a valuable tool for HRH data management, but its potential is underutilized in Kilimanjaro. Despite implementation, challenges persist in using HRHIS data for planning, management, and development. Significant efforts are needed to promote data utilization and improve HRHIS's contribution to Tanzania's healthcare workforce. The study recommends accelerating the integration of HRHIS with other systems, such as the District Health Information System, the Human Capital Management Information System, Professional Councils databases, Regulatory bodies – Tanzania Commission for University, NACVET, Health Facility Registry, and TrainSmart. This integration will enhance data accessibility and improve HRH planning and management.
Application of Brisk Walking Exercise to Blood Pressure for Hypertension Patients in Joyotakan, Surakarta
Authors: Alfatikhah Aliya , Susilowati Tri
Published: August 2024

Background: Hypertension is a common chronic disease worldwide commonly known as high blood pressure. Hypertension is a chronic state characterized by increased blood pressure on the walls of arterial arteries. The percentage of hypertensive cases in central Java is 37.57%. One of the nonpharmacological therapies hypertensive is brisk walking exercise. Brisk walking exercise is highly effective in stimulating maximum heart rate, stimulating muscle spasms, glycogenic fission, and increased oxygen of the target Objective: To find out how brisk walking exercise leads to blood pressure in Joyotakan village. Method: Using a descriptive method with a case study design approach, the respondents used 2 patients with hypertension in Joyotakan village, Serengan distric, Surakarta city. The identification of respondents to the inclusion and exclusion criteria, the application of brisk walking exercise makes 4 times in one week, using a sphygmomanometer measure of blood pressure. Results: brisk walking exercise reduced blood pressure in 2 respondents after brisk walking exercise 4 times in 1 week in Joyotakan village. Conclusion: There is a change to 2 respondents after brisk walking exercise during 4 days of adoption in Joyotakan village, Serengan distric, Surakarta city.
Strategi Kepala Taman Pendidikan Al-Qur’an (TPQ) dalam Meningkatkan Mutu Pendidikan Al-Qur’an
Authors: Aryel Raul , Iklhas Al
Published: August 2024

TPQ Jannatul Mukmin Mosque is one of the Qur'anic educational institutions located in Kubu Dalam Parak Karakah Village, East Padang District which was established in 1984. The purpose of this study is to describe how the planning, implementation, and eval_uation of the strategy of the head of TPQ in improving the quality of Qur'an education at the TPQ Jannatul Mukmin Mosque Kubu Dalam Parak Karakah East Padang. The research method used in this study is qualitative with the type of case study research. In this study, structured interviews were conducted with the research subjects, namely the principal, the teacher of Qur'an Education and the homeroom teacher of grade IV TPQ of the Jannatul Mukmin Mosque of Kubu Dalam Parak Karakah East Padang. The collection techniques used are interviews, observations, and documentation. The findings were analyzed using the Miles and Huberman Model data analysis, and the validity of the data was tested using data triangulation. The results of the study show that the strategy of the head of TPQ in improving the quality of Qur'an education at the TPQ of the Jannatul Mukmin Mosque in the Karakah Parak Padang Timur through several stages, namely; 1) Strategic planning of the head of TPQ includes; annual, semester, monthly, weekly and daily program plans in accordance with the vision and mission of TPQ Jannatul Mukmin Mosque; 2) The implementation of the strategy of the head of TPQ has carried out TPQ activities through mobilization, encouragement and guidance to all human resources and personnel in TPQ, properly and directed in accordance with the TPQ program both annual, semester, monthly, weekly, and daily, which is based on the standardization of religious education; 3) eval_uation of the strategy of the head of TPQ in several stages, namely; The eval_uation carried out at the beginning is a tool to anticipate the existence of obstacles and obstacles as well as deviations from the standards and objectives that have been prepared. All eval_uations have been carried out by the head of TPQ as appropriate. Therefore, the strategy implemented by the Head of the TPQ of the Jannatul Mukmin Mosque can be used by other TPQ heads in improving the quality of Qur'an education in TPQ while still paying attention to the characteristics of each TPQ.
Hubungan Motivasi Belajar dengan Hasil Belajar Pendidikan Pancasila Peserta Didik Kelas V SDN 05 Batu Taba, Kabupaten Tanah Datar
Authors: Sari Dina Puspita , Waldi Atri
Published: August 2024

This research was motivated by the low learning motivation of class V students at SDN 05 Batu Taba. This type of research is correlational research with a quantitative approach. The population in this study was all 20 class V students at SDN 05 Batu Taba. The sampling technique used is a saturated sampling technique, where all members of the population are sampled. Data collection techniques include questionnaires, tests, documentation. The results of the research show that there is no positive relationship between learning motivation and Pancasila education learning outcomes for class V students at SDN 05 Batu Taba, Tanah Datar Regency. This is proven by the calculated t value being smaller than the t table, namely 1.54 < 1.734 so that H0 is accepted and H1 is rejected.
Gambaran Self-Esteem Siswa SMA dan Implikasinya dalam Pelayanan Konseling
Authors: Sandy Fadillah , Nurfarhanah Nurfarhanah
Published: August 2024

This study is motivated by students who cannot express their opinions, cannot accept their strengths and weaknesses and have difficulty interacting with friends and the irenvironment, feel inferior to their body shape, different skin color compared to their friends and during class hours students do not dare to express their opinions in front of the class because they are not confident. This study aims to describe the description of self-esteem at SMAN 1 2X11 Enam Lingkung. This type of research is quantitative with a descriptive approach. The population of this study was 694 students at SMAN 1 2X11 Enam Lingkung in the 2024/2025 school year and a sample of 328 students taken through proportional random sampling technique. Data collection in this study used a Likert scale, namely a self-esteem questionnaire that has been tested for validity with the Pearson correlation formula (0.355). The data in this study were processed with descriptive statistical analysis techniques. The results of this study indicate that the self-esteem of students at  SMAN 1 2X11 Enam Lingkung as a wholeis in themoderate category (65.24). Based on the results of this study, counseling teachers can provide assistance to improve students' self-esteem in the form of information services, content mastery services and group guidance services.
Hadits dan Sunnah (Naqd ‘Ulum AL-Hadits)
Authors: Nurlisma
Published: August 2024

Hadits adalah segala sesuatu yang disandarkan kepada nabi saw baik itu ucapan, perbuatan, persetujuan, sifat maupun kepribadiannya, sedangkan sunnah ialah segala sesuatu yang dinukilkan dari nabi saw meliputi ucapan, perbuatan, sifat, kepribadian, maupun perjalanan hidup nabi baik itu sebelum diutus maupun sesudah di utus menjadi nabi. Perbedaan keduanya menurut ahli hadits, hadits adalah sesuatu yang diriwayatkan dari nabi saw setelah kenabiannya, sedangkan sunnah lebih menyeluruh dan umum meliputi perjalanan hidup nabi saw sebelum dan setelah kenabiannya. Khabar ialah segala sesuatu yang disandarkan kepada nabi saw dan juga kepada selain nabi, hadis adalah khabar akan tetapi tidak semua khabar adalah hadis. Atsar adalah segala sesuatu yang disandarkan pada sahabat atau tabi’in. Hadis dapat dibagi menjadi beberapa bentuk yaitu hadits qauli, fi’li, taqriri, dan hammi. Hadis qauli adalah segala sesuatu yang disandarkan kepadan Nabi saw berupa perkataan atau ucapan yang memuat berbagai maksud syara, peristiwa dan keadaan baik berkaitan dengan aqidah, syariah, akhlak dan lainnya. Hadis fi’li adalah semua yang disandarkan kepada Nabi saw berupa perbuatan, hadis taqriri yaitu ketetapan nabi saw, sedangkan hadis hammi adalah keinginan nabi saw yang belum terealisasikan karena wafat sebelum menunaikan hasrat tersebut.
Stilllegung der Altsysteme bei einer ERP-Implementierung
Authors: Espeter Friedhelm
Published: August 2024

Es gibt sicherlich Ausnahmen wie zum Beispiel bei der Gründung eines Joint Ventures oder bei einem Buy-out, doch in der Regel beinhaltet ein ERP-Implementierungsprojekt nicht nur das Ablösen eines oder mehrerer Altsysteme durch ein Neusystem, sondern auch die damit verbundene Stilllegung des vorhandenen und genutzten Altsystems. In den wenigsten Fällen steht diese Teilaufgabe im betroffenen Unternehmen im Fokus des Projektes und wird selten vom Lieferanten des Neusystems mitangeboten. Es verbleibt also in der Verantwortung der lokalen IT, alle notwendigen Maßnahmen zu planen und durchzuführen. Der nachfolgende Artikel soll hierzu eine Hilfestellung geben.
The Impact of Social Compliance Practices on the Ready-Made Garment Industry in Bangladesh
Authors: Alam Md. Mahabub , Uddin Md. Shawan , Rana Md. Sohel
Published: August 2024

Purpose: This study aims to investigate the impact of social compliance in the Ready-Made Garment (RMG) industry in Bangladesh. Methodology: Using a qualitative methodological approach, the research employed convenient sampling to gather data from various RMG factories situated in Chandra, Gazipur, Joydebpur, Ashulia, Dhaka, and Narayanganj. Researchers conducted in-depth face-to-face interviews and focus group discussions (FGDs) using semi-structured questionnaires to explore social compliance issues and their implications for the RMG sector. A total of 24 in-depth interviews were conducted with representatives from multiple RMG industries, government agencies, and buyers, complemented by two focus group discussions. Analysis of the interview and FGD data identified four key themes that illuminate social compliance practices in Bangladesh's RMG industry. Findings: The study reveals that RMG factory owners feel compelled to adhere to regulatory frameworks and social compliance standards to ensure sustainability and maintain international orders. Compliance efforts are largely motivated by stakeholder pressures, contributing to improved global reputation and brand image. Implication: This research fills a significant gap in existing literature by examining the impact of social compliance on industry and society specifically from the perspective of Bangladesh's RMG sector. Notably, it represents the first comprehensive evaluation of social compliance practices in Bangladesh's RMG industry. The study was conducted in RMG factories located in Dhaka and nearby areas like Gazipur, Ashulia, and Baipail. Limitation: It acknowledges limitations such as a small sample size and the use of non-probability sampling methods.
COVID-19 and Financial Distress: A study on Private Commercial Banks in an Emerging Economy
Authors: Mia Md. Amin , Islam Md. Saiful , Siddik Tasnim Bin
Published: August 2024

Purpose: The purpose of this research is to predict the financial distress risk of commercial banks in Bangladesh for the pre COVID-19 periods and during COVID-19 timeframes. This study also aims to analyses the effect of COVID-19 on the financial distress risk of commercial banks in Bangladesh. Methodology: This research uses Altman's Z Score Model (1995) to predict the financial distress risks of 19 publicly listed private commercial banks in Bangladesh over an 8-year period, from 2014 to 2021. The COVID-19 epidemic’s main effect on those risks has been evaluated using a regression equation. SPSS has been used to analyze the data. Findings: The results show that the COVID-19 epidemic has significantly impacted all sampled commercial banks, placing them in the “Distress” zone, and the COVID-19 pandemic has greatly raised the risks of financial distress. Practical Implications: The findings of this study will help bank executives, depositors, businessmen and policy makers to figure out financial distress of commercial banks during COVID-19 pandemic and be able to take preventive measures for any kind of upcoming uncertainty like COVID-19 Originality: The effect of COVID-19 on the risks of financial crisis that commercial banks in developing countries like Bangladesh confront, however, has not received as much attention yet. Research Limitations: The likelihood of financial difficulty is linked to numerous internal and external factors in addition to the COVID-19 pandemic. The relationship between the financial distress risks of private commercial banks and macroeconomic factors, global economic crises, and corporate governance compliance can be explored in more detail.
Industry 4.0: Challenges and Opportunities of Tourism and Hospitality Industry in Bangladesh
Authors: Alam S. M. Shahedul
Published: August 2024

Purpose: The study’s objective is to assess the challenges and opportunities of the Fourth Industrial Revolution (4IR) in the tourism and hospitality (TH) industry in Bangladesh. Methodology: This exploratory research is designed based on primary and secondary data. A mixed method is used to conduct this research. Findings: The study found that hotels, tourism destinations, and resorts in Bangladesh are adopting disruptive technologies of the 4IR. In Bangladesh, 34.29 percent of TH stakeholders use 3D printing, 5.71 percent use autonomous robots, 17.14 percent use artificial intelligence (AI), 45.71 percent use virtual reality (VR), 11.43 percent use augmented reality (AR), 51.43 percent use cloud computing and 74.29 percent use biotechnology. Moreover, it was found that the majority of TH stakeholders, i.e., 88.57 percent, are using IoT for various purposes, including security surveillance, marketing campaigns, self-control of room environments via smart transport systems, improving customer services, monitoring occupancy, Wi-Fi control, order taking, and monitoring the entire hotel. This study identifies the challenges of 4IR in the TH industry of Bangladesh and categorizes them into three levels. This study also reveals various opportunities for Industry 4.0 in Bangladesh's TH industry, which are divided into three groups. Practical Implications: The study suggests that policymakers and practitioners should consider these challenges and opportunities when designing future courses of action for this industry. Originality: This study assesses the present scenario of the application of disruptive digital technologies in Bangladesh's TH industry and reveals the challenges and opportunities of the TH industry for 4IR.
Influence of service marketing mix on Perceived Brand Quality: Mobile Telecommunication Perspective in Northern Bangladesh
Authors: Hossain Dr. Md. Zahid
Published: August 2024

Purpose: The study tried to identify the influence of service marketing mix on perceived brand quality in mobile telecommunication industry with the reference to northern Bangladesh. Methodology: Research model has been developed from the previous literatures. The study adopted descriptive research design, quantitative approach, and survey-based research strategy. All the operators have been considered for the study where individual subscribers were treated as samples. Rajshahi district was selected as the study area. Sample size with 378 were determined who used a total of 672 SIM. Simple random sampling technique was used to draw the required samples while a pre-tested structured questionnaire was employed for survey. Researcher himself with two well-trained enumerators has completed the field data collection process. Researcher used SEM analysis to test the hypotheses. Findings: Result shows, all the seven hypotheses have been rejected. It suggests that service marketing mix has statistically significant effect or influence on perceived brand quality in mobile telecommunication industry in northern Bangladesh. Practical Implications: Implementation of the findings may provide operators with opportunities to improve their strength as perceived brand equity will increase. Moreover, operators would be able to leverage strategic marketing for brand management. Originality: Researcher tried to identify the variables and items that influence perceived brand quality that would be helpful for strategic fit in developing marketing strategy to gain competitive advantage for mobile telecom operators in northern Bangladesh. Research Limitations: As this study covered only Rajshahi district, it may not be generalized for overall Bangladesh.
Quality of Work Life (QWL) Among the Faculties of Public Universities in Bangladesh
Authors: Rahman Dr. Md. Asfaqur , Rahman Dr. Md. Hasebur , Sadique Dr. M. Zafor
Published: August 2024

Purpose: Teachers are one of the main foundations of society and have a significant impact on how future generations develop, which in turn shapes nations. They therefore want and deserve a fulfilling career. The present empirical study will conduct amongst the faculties of the public universities operating in Bangladesh to examine what factors are responsible for the quality of work life perceived by the respondents. Methodology: This research conducted only on academic staff (teachers/ faculty members) working in public universities of Bangladesh. Using the purposive sampling method 4 autonomous universities (Dhaka, Chittagong, Rajshahi and Jahangirnagar) have been chosen and 7 government universities have been chosen purposively by applying 20% stratified random sampling on 33 government universities. The survey’s empirical data were gathered through structured questionnaire pertaining to the factors involved. Findings: This study finds that among the seven factors of quality of work life, teachers across the universities are more concerned with lowering their “Work Stress” but showing least priority over “Work Motivation”. By comparing the mean statistics this study confirms that out of seven factors of quality of work life, public (government) university teachers possess four cases with high to low mean value namely Organizational Commitment (x̅=3.6300), Empowerment (x̅=3.6065), Job Characteristics (x̅=3.5172) and Work Motivation (x̅=3.2936). The remaining three factors confirmed by public (autonomous) university teachers namely Work Stress (x̅=3.9900), Work-Life Balance (x̅=3.9900) and Job Satisfaction (x̅=3.8477). Practical Implications: The research result may aid the research scholars, students, QWL practitioners, behavioral scientists, psychologists and consultants to sculpt a better understanding about the quality of work life gap prevailed in the organization. Originality: Tamhane’s T2 Multiple Comparisons post hoc test showed that there is no statistically significant difference between the public (autonomous) and public (government) (p=.319) universities. As most of the universities do not promote strong policies or support their faculty members, the factors identified in this study are expected to contribute in enhancing the understanding of the quality of work life of public university teachers in Bangladesh. Research Limitations: Though all of the factors have been examined, the impact of each factor on the factor of quality of work life has not been examined. As a result, further research could be conducted on specific dimensions of quality of work life, or individual universities could be included in the study to get more expected outcome.
The Influence of the COVID-19 Pandemic on the Uptake of Technology-Enabled Banking in Bangladesh
Authors: Rekha Dr. Rebeka Sultana , Hossain Md. Ikbal , Rana Dr. Masud
Published: August 2024

Purpose: This empirical study is conducted to analyze the impact of Covid-19 on the adoption of customer tech-driven banking services in Bangladesh. Methodology: The positivism paradigm was followed, and a deductive approach was considered to develop the measurement instruments for this study. A total of 186 samples were collected from the different divisional areas in Bangladesh following convenience sampling techniques. TBM SPSS version 22 was used to analyze the collected data. The study applied descriptive statistics, EFA and regression analysis to investigate the research phenomenon and objectives. Findings: The exploratory factor analysis revealed six factors or constructs (perceived usefulness, perceived ease of use, customers' trust, subjective norms, attitudes, and behavioural intentions). The study's results confirmed that the effects of perceived usefulness on customer attitude to use tech-driven banking services positively differ in pre-pandemic and post-pandemic periods, showing results of β-0.366 to β-0.532. Perceived ease of use and customer trust also reveal similar results of β-0.419 to β-0.639 and β-0.385 to β-0.535 respectively. In addition, the effect of subjective norms on customer attitudes and behavioral intentions discloses the same results of β-0.471 to β-0.668 and β-0.495 to β-0.598 respectively. Finally, the comparable effects of customer attitude on their behavioral intentions have been revealed by this study, showing results of β-0.578 to β-0.709. Therefore, all the proposed hypotheses have been accepted at different significant levels. Practical Implications: Academics, businesses, organizations, and policymakers will get valuable insight from this study's results, which help formulate business plans, implement strategies, and conduct studies. Originality: The relationships among key constructs remained consistent before and during the pandemic, indicating robustness unaffected by the COVID-19 crisis. Research Limitations: The study primarily emphasized essential attributes, potentially overlooking other significant factors. It relied exclusively on quantitative data, which might not have provided a comprehensive understanding of the findings.
Practices of Talent Management in Private Organizations of Bangladesh: A Descriptive Analysis
Authors: Ray Shimul , Bagchi Sraboni , Luna Umme Salma
Published: August 2024

Purpose: This study examines talent management practices in private organizations in Bangladesh, focusing on practical implementation and identifying associated challenges. Methodology: Employing a descriptive research design, data is collected through interviews and questionnaires using a Likert scale from administrative personnel at four organizations in Kushtia. Qualitative and quantitative analysis methods are applied. Findings: Talent management lacks a precise definition but is generally viewed as integral to human resource management. It is recognized as a strategic approach to attract, retain, engage, and develop talent. Competitive compensation, training programs, and a positive culture are key attraction and retention factors. Talent management is considered cost-effective, reducing turnover and enhancing performance. Succession planning is valued for talent development and leadership continuity. Practical Implications: The study offers insights for human resource (HR) practitioners, emphasizing the integration of talent management into HR practices. Competitive compensation, training, and culture-building are essential for attracting and retaining top talent. Viewing talent management as a strategic and cost-effective approach can enhance performance and competitiveness. Originality: This research contributes to the evolving literature on talent management in Bangladesh's unique organizational context, providing a comprehensive analysis of its integration with HR. Research Limitations: Reliance on self-reported data and a regional focus limit generalizability.
IMPLEMENTASI PENERAPAN QR UNTUK LEGALITAS TANDA TANGAN DIGITAL DI LINGKUNGAN STMIK BANDUNG
Authors: Kusumah Indra Maulana Yusup , Yusmansyah Erfizal Fikri , Siregar Meidi Fransisca , Fatmawati Puput
Published: August 2024

Penggunaan dokumen elektronik dan surat-surat akademik menimbulkan permasalahan terkait validitas tanda tangan digital serta keamanan dokumen. Penelitian ini mengenalkan solusi dengan menerapkan teknologi QR Code untuk legalitas tanda tangan digital di lingkungan STMIK Bandung. Masalah yang diidentifikasi termasuk ketiadaan sistem verifikasi tanda tangan digital, proses penandatanganan manual, serta risiko tanda tangan yang dapat di duplikat dan dimanipulasi. Penelitian ini membatasi fokus pada perancangan dan implementasi sistem verifikasi tanda tangan dengan menggunakan teknologi QR Code. Tujuan utama adalah menciptakan sistem yang dapat memverifikasi keaslian tanda tangan pada dokumen dan surat dengan menggunakan QR Code. Sistem ini memberikan QR Code yang unik untuk setiap orang dan dokumen, meminimalkan risiko tanda tangan yang dapat di tiru dan di duplikat. Hasil dari penelitian ini adalah implementasi sistem verifikasi tanda tangan digital menggunakan QR Code yang dapat meningkatkan keamanan, efisiensi, akurasi, dan produktivitas dalam pengelolaan dokumen dan surat akademik di STMIK Bandung.
APLIKASI MEDIA PEMBELAJARAN KISAH NABI DAN RASUL BERGELAR ULUL AZMI BERBASIS ANDROID (STUDI KASUS : MI TANWIRIYYAH)
Authors: Versanika Dayanni Vera , Jaenal Rahmat , Mukaziyah Azka Siti
Published: August 2024

The emergence of the covid-19 pandemic forced parents to give gadgets to students. With the gadget in their midst, children spend more time playing gadgets. Of course the emergence of this gadget brings various positive and negative impacts. The negative impacts that arise include lazy learning and unstable student emotions. That way the student becomes irritable. with this case the author finally designed the Learning Media Application For The Story Of Babi and The Apostle With The Title Ulul Azmi Based On Android. The existence of this application in addition to being able to minimize the negative impact on the use of gadgets on students this application also helps teachers in conveying ulul azmi material as a learning companion tool. The teaching and learning process becomes more interesting for students and students become more active when the teacher is delivering the material.