bluuebunny/crossref_metadata_2025 huggingface dataset:
Linear Programs with Conjunctive Database Queries
Authors: Capelli Florent , Crosetti Nicolas , Niehren Joachim , Ramon Jan
Published: February 2024

In this paper, we study the problem of optimizing a linear program whose
variables are the answers to a conjunctive query. For this we propose the
language LP(CQ) for specifying linear programs whose constraints and objective
functions depend on the answer sets of conjunctive queries. We contribute an
efficient algorithm for solving programs in a fragment of LP(CQ). The natural
approach constructs a linear program having as many variables as there are
elements in the answer set of the queries. Our approach constructs a linear
program having the same optimal value but fewer variables. This is done by
exploiting the structure of the conjunctive queries using generalized hypertree
decompositions of small width to factorize elements of the answer set together.
We illustrate the various applications of LP(CQ) programs on three examples:
optimizing deliveries of resources, minimizing noise for differential privacy,
and computing the s-measure of patterns in graphs as needed for data mining.
Availability Modeling of Single Unit System Subject to Degradation Post Repair After Complete Failure Using RPGT When Repair is Perfect
Authors: Kumar Dr. Ritikesh
Published: February 2024

In this paper we intend to analysis the behavioral of a single unit system having degradation after complete failure using RPGT. In initially the given system unit is working at full capacity which may have two types of failures, one is direct and another is through partial failure. There is a single repairman who repairs the unit on each failure. Problem is formulated and solved using RPGT to determine system parameters. System behavior is discussed with the help of graphs and tables.
Next-Gen Production Excellence: A Deep Simulation Perspective on Process Improvement
Authors: Hasan Md. Rakib , Molla Selim , Siddique Iqtiar Md.
Published: February 2024

The pursuit of operational excellence and continuous improvement in the manufacturing sector has led to the convergence of two prominent methodologies, Lean and Six Sigma. This abstract provides an overview of the comprehensive framework discussed in this paper, which blends the principles of Lean and Six Sigma to drive transformative enhancements in manufacturing processes. The proposed framework extends beyond surface-level improvements, delving deep into the intricacies of production systems. It encompasses a holistic approach that addresses process efficiency, waste reduction, quality enhancement, and cost optimization. By synergizing Lean's emphasis on eliminating waste and Six Sigma's focus on process variation reduction, this framework approaches a comprehensive strategy for manufacturers to succeed in operational excellence. Through real-world case studies and practical insights, this paper highlights the tangible benefits of adopting the Lean and Six Sigma deep framework and its potential to revolutionize the manufacturing landscape.
Survey on E-Commerce Product Price Monitoring System
Authors: Patil Yogesh , Desai Rahil , Gudnavar Anand
Published: February 2024

In our fast-paced digital era, online shopping has become integral to daily life, prompting consumers to seek the best deals and lowest prices. The E-commerce product price monitoring system addresses this need by offering a sophisticated solution, allowing users to actively track and monitor product prices across diverse E-commerce platforms. The perpetual challenge faced by online shoppers– identifying the optimal time to purchase price fluctuations – is efficiently managed by the system. This innovative tool provides real-timenotifications, alerting users when the prices ofdesired products drop. By eliminating the needfor continuous platform monitoring, it empowers users to capitalize on the most favorable deals effortlessly. In the dynamiclandscape of digital commerce, the E-commerce product price monitoring system serves as a reliable companion, reshaping the online shopping experience. Its integration into the consumer journey introduces unprecedented convenience, ensuring that users are well-informed and equipped to makepurchase decisions at precisely the rightmoment. Ultimately, the system maximizes savings, enhances overall satisfaction, and establishes itself as an indispensable asset in navigating the intricate world of E-commerce.
As medidas provisórias e o princípio da legalidade
Authors: Uliam Fellipe Oliveira
Published: February 2024

O presente trabalho tem o objetivo de relacionar o princípio da legalidade tributária com as medidas provisórias, de modo a apontar a ligação entre ambos os institutos e esclarecer eventuais dúvidas atinentes ao tema. Tem, também, o escopo de trazer apontamentos doutrinários e jurisprudenciais de relevância jurídica, de modo a levar o estudo a uma maior aproximação da realidade atual da vida do ser humano.
A erradicação do trabalho infantil
Authors: Uliam Fellipe Oliveira
Published: February 2024

As crianças pobres no Brasil começam a trabalhar por necessidade. Algumas delas entram muito novas no mercado de trabalho, para ajudar no sustento das suas famílias. Algumas das famílias querem que elas continuem os seus negócios. No que se refere à regulamentação de padrões trabalhistas globais e à proteção do trabalho, a OIT é o fórum mais legítimo e adequado. O Brasil reconheceu, desde sua criação, o importante papel que a organização poderia desempenhar. Foi um de seus fundadores e é um dos membros permanentes de seu Conselho de Administração - instância executiva da OIT. Refletindo no fato de que o Brasil é um dos membros que mais ratificaram normas criadas pela OIT. De acordo com um recente censo, feitos por uma agência, existem, no Brasil, mais de 4 milhões de crianças estão trabalhando. Todavia, é muito difícil estimar a real quantidade de crianças que atualmente trabalham, porque muitas trabalham sem pagamento, ajudando os seus parentes ou então trabalham para patrões que não fornecem informações para o censo. Alem disso o trabalho infantil vem a causar impactos para a criança: os visíveis são as seqüelas, como problemas de coluna por ter que carregar excesso de peso; riscos de intoxicação por ter contato direto com produtos químicos; Os impactos não-visíveis, são os efeitos psicológicos, muitas crianças ainda trabalham um número excessivo de horas, sendo prejudicado também pelos aspectos culturais “benevolentes” que envolvem o emprego de crianças nessa atividade. A instrução é a chave para a liberdade, para o desenvolvimento econômico e não de outra maneira.
UNVEILING THE NATURE OF CARBON DECOMPOSITION ON DIFFERENT ORGANIC MANURE SOURCES: THE IMPACT OF TEMPERATURE REGIMES IN A SUBTROPICAL CLIMATE
Authors: ANWARUL ISLAM MONDOL Abu Taher , ALAM Muhammad Khairul , HARUN-OR-RASHID Md. , HOSSAIN CHOWDHURY Md. Akhter , AHMED Sharif
Published: February 2024

Organic sources are vital for crop nutrient management, but nutrient release from organic manure depends on temperature and other factors. We conducted a laboratory incubation study to investigate how temperature (15, 25, 35°C) affects the decomposition of common organic manure, which has not yet been explored in Bangladesh. The organic manures used in this study are poultry manure (PM), vermicompost (VC), bio-slurry (BS), cow dung (CD), water hyacinth compost (WHC) and rice straw compost (RSC), which were compared with a control treatment (only soil). Carbon mineralisation and CO2 emission from microbial respiration varied among organic manures and temperature regimes. The RSC- and WHC-treated soils had a higher C mineralisation than the other manures at 35°C. The mineralisation of C among the organic manures followed the order: RSC > WHC > CD > VC > BS > PM > control. Among the temperature regimes, C mineralisation followed the order 35°C > 25°C > 15°C. Manure mineralisation was associated with mineralisable C pools (carbon availability factor, Caf), and 16.4–36.5% organic C was released. Irrespective of temperature regimes, the highest easily mineralisable Caf was recorded in PM-amended soil, followed by VC-amended soil. RSC had the lowest Caf under all temperature regimes. The Caf values of all incubated manures were higher under a 35°C temperature regime. Compost preparation from organic manure and its utilisation as an integrated nutrient management component can play essential roles in mitigating climate change, reducing environmental degradation, and building more sustainable and resilient agrifood systems.
Magnetic resonance as a diagnostic tool for intervertebral disc disease in dogs – review
Authors: Rodrigues Froes Tilde , Mai Wilfried
Published: February 2024

Magnetic resonance imaging has been significantly used in USA, Canada and Europe for evaluation of diseases affecting the nervous system in small animals. As far as the spine is concerned, the technique can be employed to assess the integrity of intervertebral discs and of structures adjacent to the vertebral body and to the spinal cord. To interpret the images, the radiologist needs to know how to execute the main pulse sequences and image planes. A good technical quality and anatomical knowledge are essential to avoid diagnostic failures and mistakes. The aim of this review is to describe the technical principles, specific pulse sequences and imagen planes when examining the dog spine, as well as the spine anatomy seen through magnetic resonance and the most common findings in the different types of intervertebral disc disease in dogs.
Cranial trauma in a Puma concolor – case report
Authors: Godoi Kemper Daniella , Zeponi Aflailton , Kemper Bernardo , Navas Padilha Flávia , Queiroz Pereira Giorgio
Published: February 2024

Injuries are common in cats, and often involve craniofacial lesions that vary in severity. Animals can have severe neurological injuries, as well as impairment of the cardiorespiratory system. Thus, both short and long-term management of these patients can be challenging. Quick stabilization and intensive monitoring during the initial period maximize the chances of success. The therapy of choice varies with neurological signs, but surgical decompression is recommended in animals with severe neurological deficits. Craniotomy involves removing a portion of the cranium. This article reports a craniotomy in a Puma concolor. Upon clinical examination, the animal presented increased brain volume with a fracture in the frontal region as well as comatose state. Besides supportive therapy, we opted for craniotomy and removal of approximately 25% of necrotic brain tissue and blood clots. 72 hours after the surgery the animal showed a clinical improvement equivalent to value 15 on the Glasgow coma scale. Therefore, craniotomy is an effective treatment for the reduction of intracranial pressure.
Digital Transformation in the Public Sector: Bibliometric and Systematic Review Analysis
Authors:   LAREGO, ENCG, Cadi Ayyad University, EL FEROUALI Samira , EZZIADI Abdelali ,   IGPO, Polydisciplinary Faculty of Sidi Bennour, Chouaib Doukkal University, OUHADI Said ,   LAREGO, ENCG, Cadi Ayyad University
Published: February 2024

Purpose: This article aims to analyze the evolution of digital transformation in the public sector as well as the trends, limits, and obstacles of this process. Method: Our bibliometric and systematic literature analysis on digital transformation in the public sector is based on scientific articles published between 2017-2021 in different selected contexts. This analysis is based on the inclusion and exclusion criteria defined by adopting the PRISMA method. Out of 3083 extracted articles, 88 were processed through a bibliometric analysis, followed by a systematic analysis to answer the research questions. Finding: The analyzed articles highlighted the growing interest of researchers in digital transformation in the public sector, particularly after the advent of the COVID-19 pandemic. This integration of digital, based on endogenous and exogenous factors, would allow public organizations to improve their capacities at all levels. Theoretical and managerial implications: This work reviews the research papers on digital transformation in the public sector. In addition, this paper summarizes the good practices identified in organizations on a global scale to promote benchmarking. Limitations: The exclusion of several articles from other areas of research (Law, sociology, economics, politics, etc.).
Characterizing the Oxygen Minimum Zone (OMZ) in the Costa Rican Eastern Tropical Pacific using in situ data from field campaigns
Authors: Rodríguez Alejandro , Alfaro Erick J. , Cortés Jorge
Published: February 2024

For conservation and sustainable fisheries, it is important to characterize the Oxygen Minimum Zones or OMZ in and around the methane seeps of the Eastern Tropical Pacific (ETP), Costa Rica, through the analysis of temperature, salinity, density, and oxygen profiles. The data used in this work were collected during several oceanographic research campaigns in the Pacific continental margin and offshore of Costa Rica, between 2009 and 2019, using a CTDs, as the profiler of physical parameters of the water column. In general, it was observed that dissolved oxygen gradually decreases with depth to the thermocline, then its concentration decreases more rapidly and remains low, indicating the presence of the OMZ and tends to increase slightly at greater depths. Mean vertical extension of the OMZ near and around the seeps was 763 m and the mean depth for the minimum dissolved oxygen value was 393 m. Spatial differences of measurements taken at stations near the methane seeps were calculated with respect to the measurements at the station located above them. Overall, a greater variability of the oxygen anomalies was observed within the mixed layer, while under the thermocline their values remain stable and around zero.
Efeitos de compostos fenólicos para tratamento e/ou prevenção de doenças infecciosas em frangos de corte: revisão sistemática
Authors:   , Ferreira Diogo Firmo
Published: February 2024

O uso de plantas com a finalidade terapêutica de prevenção e cura de doenças vem sendo progressivamente pesquisada e aplicada no campo da saúde humana e animal. As chamadas plantas medicinais compõem uma linha de estudos denominada fitoterapia, que busca relacionar os compostos bioativos encontrados em plantas e suas aplicações no âmbito terapêutico. A atividade avícola tem demonstrado grande interesse nessas plantas que, a partir de seus extratos e constituintes, venham proporcionar um efeito positivo sobre a relação saúde e produção em aves, em escala industrial. Esta atividade tem buscado substitutos aos antimicrobianos, devido ao problema, em nível mundial, da resistência e da disseminação de microrganismos patogênicos através de alimentos e ambientes. Os fenóis, como exemplo, representam uma classe interessante para a obtenção de extratos e formulação de drogas farmacologicamente ativas, em função do seu potencial efeito na promoção da saúde, prevenção e tratamento de diversas doenças. Objetivou-se neste estudo investigar os benefícios que os compostos fenólicos proporcionam na saúde das aves e nos índices zootécnicos, por meio de uma revisão sistemática realizada na plataforma START (State of the Art through Systematic Review). A coleta dos dados ocorreu através de buscas nas seguintes bases: PubMed, Scopus e Web of Science. Foram selecionados 11 artigos. Os achados dessa revisão apontam que os fenóis administrados na alimentação dos frangos de corte proporcionaram um aumento na concentração da imunoglobulina A (IgA) e de interleucina-6 (IL-6), e diminuição de bactérias coliformes, membros da família Enterobacteriaceae e Clostridium perfringens na região de íleo e ceco. As pesquisas inferiram que compostos fenólicos auxiliaram no ganho de peso dos frangos de corte e apresentaram bons resultados como agente antioxidante, antiparasitário e antibacteriano. Palavras-chave: Plantas. Metabolismo secundário. Fitoterapia. Microrganismo. Avicultura.
Uso de Lentilactobacillus buchneri e enzimas fibrolíticas na silagem de sorgo
Authors:   , Teixeira Thiago Neves
Published: February 2024

Objetivou-se avaliar os efeitos da inoculação com Lentilactobacillus buchneri associada à aplicação de enzimas fibrolíticas sobre o perfil fermentativo, composição química, perdas, estabilidade aeróbia e digestibilidade in-vitro da matéria seca (DIVMS) e da fibra insolúvel em detergente neutro (DIVFDN) de silagem de sorgo, em dois cortes distintos. O experimento foi conduzido em um esquema fatorial 2×4 (dois cortes e quatro aditivos), em delineamento inteiramente casualizado, com cinco repetições. Os aditivos avaliados foram: Controle (sem inoculante e sem enzimas); Enzimas fibrolíticas; Inoculante microbiano comercial; e Combo (enzimas + inoculante). O inoculante usado foi o Lalsil AS, que possui em sua composição a cepa Lentilactobacillus buchneri CNCM I-4323. O aditivo enzimático foi constituido de um complexo enzimático à base de Celulase, β-glucanase e Xilanase. Os silos foram abertos após 90 dias de fermentação. Foi observado efeito da interação Corte × aditivo (C×A) (P≤0,05) sobre os teores de MS, MM, PB, CHOs, pH, BAL e RMS. Independente do aditivo usado, observou-se menor teor de PB e BAL no segundo corte, comparado ao primeiro. Em ambos os cortes as silagens que receberam inoculante e combo apresentaram maior população de BAL. As silagens apresentaram menor população de leveduras no corte 1, comparado ao 2 (4,01 x 4,47log UFC/g). Comportamento semelhante foi observado para a concentração de amônia (5,66 x 8,46 % NT). Os teores de FDNcp, FDAcp e lignina foram superiores nas silagens produzidas no primeiro corte. A hemicelulose não foi afetada (P>0,05) pelos fatores em estudo, nem pela interação destes, apresentando valor médio de 28,52%. No primeiro corte foi registrado maior estabilidade aeróbia na silagem tratada com inoculante em relação ao controle, enquanto no segundo corte, as silagens tratadas com inoculante e combo apresentaram maior estabilidade aeróbia em relação às silagens controle e tratadas com enzimas. Conclui-se, que o uso de Lentilactobacillus buchneri na ensilagem de sorgo melhorou a estabilidade aeróbia da silagem. No entanto, o complexo enzimático exclusivo ou associado com inoculante não promoveu melhorias na DIVMS e DIVFDN. Palavras-chave: Aditivos enzimáticos, inoculantes microbianos, conservação.
Validação de kits bioquímicos comerciais humanos para mensuração do proteinograma e eletrólitos séricos em equinos
Authors:   , Souza Thiago Augusto Teles de
Published: February 2024

O proteinograma e a mensuração dos eletrólitos são exames de extrema importância para a espécie equina, e os métodos convencionais de mensuração das proteínas de fase aguda demandam muito tempo para fornecerem resultados úteis na prática clínica. Nesse intuito e tendo como objetivo também fornecer subsídio científico para comercialização de novos produtos para diagnóstico em medicina laboratorial veterinária, este trabalho objetivou realizar a validação de kits bioquímicos comerciais de proteinograma e eletrólitos séricos para equinos, através da mensuração da concentração sérica de proteína total, albumina, alfa-1 glicoproteína ácida, ferritina, transferrina, imunoglobulina G, imunoglobulina M, bem como sódio, potássio, cloreto, cálcio total, magnésio e fósforo. Foram selecionados 90 equinos hígidos, de diferentes idades e sexo. As amostras foram processadas de forma automatizada através de kits e equipamento disponibilizado pela empresa Bioclin®, sendo comparadas com os padrões de referência pré-estabelecidos pelo fabricante bem como literatura específica. Dos analitos avaliados, apenas o sódio apresentou valor de referência demasiadamente discrepante comparado à literatura consultada. Todos os demais parâmetros mensurados apresentaram-se dentro dos intervalos de confiança estabelecidos e limiares de normalidade para a espécie. Conclui-se que os kits avaliados para os analitos proteína total, albumina, alfa-1-glicoproteína ácida, imunoglobulina G, imunoglobulina M, bem como cloreto, cálcio total, potássio, magnésio e fósforo têm validação para mensuração dos analitos supracitados e os resultados encontrados no presente estudo podem ser considerados como valores de referência para a espécie equina. Palavras-chave: Equinos. Bioquímica. Imunoturbidimetria. Valores de Referência.
Intensificación del comercio electrónico durante la emergencia por Covid-19 en las MYPE peruanas
Authors: Ortiz Chávez Miguel Angel , Mendoza Pumapillo José Enrique , Dilas-Jiménez Josué Otoniel , Diaz Dumont Jorge Rafael , Torres Huamaní José , Mugruza Vassallo Carlos Andrés
Published: February 2024

The declaration of a State of National Emergency due to the COVID-19 pandemic had an adverse and unexpected impact on micro and small enterprises in Peru. These businesses were limited in their access to the most conventional and widely used method of conducting transactions: physical markets. According to the results of the National Business Survey conducted during the first year of the emergency, only 8.1% of them were selling online prior to the pandemic. However, many of these companies began to adopt strategies involving the use of Information and Communication Technologies (ICT) and digital payment methods, such as e-wallets. Through the implementation of a two-stage econometric model, it has been shown that the adoption of digital strategies, previously achieved sales reach, and the availability of transportation means by firms are positively correlated with the likelihood of increasing sales made online.
The Influence of the Membership Program on Customer Loyalty of Seventeen Garage Bekasi Workshops
Authors: Ilyas Munaf Faris , Juni Priansa Donni
Published: February 2024

In a business, membership or membership is often used so that customers get various kinds of attractive promos. Membership or membership is an activity in achieving formal status support in a business. The membership or membership system at the Seventeen Garage workshop is that every customer who is interested in becoming a member will be given a member card and will be stamped for every 1x service. If you have done 10x service, you will get the 11th free service. and how does the influence of membership on customer loyalty to visitors to the Bekasi Seventeen Garage Workshop This research is a descriptive verification research. Descriptive is used to explore the variables studied while verification is used to measure the relationship of variables. The population of this study are students in Bekasi City who have attended the Bekasi Seventeen Garage Workshop. The population size is known, thus the sampling uses the Slovin formula. which results in a total sample of 101, which is then rounded down to 100 samples. This study found that the membership carried out by the Bekasi Seventeen Garage workshop was in the high category; Seventeen Garage Bekasi customer loyalty is in the sufficient category; and membership has a significant effect on customer loyalty with a very strong level of influence classification.
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Authors: Happy Adita , Dwi Warsitasari Wahyu
Published: February 2024

The purpose of this research is to collect data that demonstrates how various financial ratios affect the development of a company's bottom line. Multiple ratios are used in the analysis, such as the Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT), and Net Profit Margin (NPM). This research covers the time period from 2017 to 2021 and is limited to manufacturing companies that are listed on the Indonesia Stock Exchange. Eight of these organizations make up the sample size for this study. The f-test and t-test are used to examine the hypotheses, and the multiple linear regression analysis model is used for data analysis in this study. This investigation suggests that neither the Current Ratio (CR), nor the Debt to Equity Ratio (DER), nor the Total Asset Turnover (TAT) significantly affects the development of profits. However, the Net Profit Margin (NPM) is found to be a highly important predictor of future profits. Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TAT), and Net Profit Margin (NPM) were used as independent variables in this investigation.
Pengaruh Kualitas Produk, dan Harga Mempengaruhi Minat Beli Produk Skincare Avoskin di Shopee
Authors: Nazhifah Setiawan Nisrina , Lina Situngkir Tiar
Published: February 2024

This study is to investigate price, product quality on buying interest in avoskin skincare products in the shopee marketplace. This study employs verification and descriptive research methodologies, utilizing quantitative approaches. Respondents taken in this study were 400 respondents, the research determined the respondents taken based on the criteria of avoskin shop official consumer followers in shopee. The study found that price, and product quality affect buying interest significantly. The study also found that the variables of product quality and price on purchase intention with gender as a moderating variable on avoskin products were unable to moderate the influence of product quality variables, and purchase intention on price.
Does Customer Relationship Management and Customer Satisfaction affect PT. JNE Pusat Banjarmasin Customer Loyalty?
Authors: Huliyyah  , Faqih El Wafa
Published: February 2024

This research is motivated by the development of competition in the business world, and especially companies engaged in the service sector. It requires companies to always survive in managing their business by maintaining good relationships with customers and increasing customer satisfaction. Therefore, companies carry out marketing strategies often referred to as CRM (Customer Relationship Management) and customer satisfaction to maintain customer loyalty. This type of research is field research using quantitative research methods. The results showed that the CRM variable partially did not affect customer loyalty at PT. JNE Pusat Banjarmasin, with the t-test results where the t hitung is 0.693  0.05. At the same time, the variable customer satisfaction has a positive and significant effect partially on customer loyalty at PT. JNE Center Banjarmasin, with the t-test results where t count is 4.839 > t table 2.020 and the Sig level is 0.000 <0.05. For the F test, the CRM variable and customer satisfaction influence customer loyalty at PT. JNE Pusat Banjarmasin, where the Fcount value is 37.852 > Ftable 4.07, and the Sig. 0.000 < 0.05.
Analisis Segmentasi, Targeting, Positioning Dalam Upaya Meningkatkan Minat Beli Produk di Adorable Project Cimahi Jawa Barat
Authors: Maulidina Emylia , Tiris Sudrartono
Published: February 2024

AdorableProject is one of the fashion brands in Cimahi City, West Java that sells women's fashion products, such as footwear, bags and other accessories. AdorableProject has several strategies implemented to increase and expand marketing as well as product buying demand. This study uses qualitative and descriptive methods to find out how the company's efforts in increasing product buying interest with segmentation, targeting and positioning strategies (STP). Based on the results of the study, AdorableProject experienced an increase and decrease in product sales in 2022. The drastic decrease in 2022 occurred in May by 56.92%, this illustrates that the level of product buying interest in AdorableProject is not significant. Determination of segmentation, targeting and positioning. In segmentation analysis, it is formed based on 4 segments, namely geographical segmentation, demographic segmentation, psychographic segmentation, behavioral segmentation. It can determine the target market's goals. Positioning that is formed based on consumer assessment of the marketing mix. Marketing efforts made by the company are by selling products offline. This can increase purchasing interest in the product.
Risiko Aplikasi Dana dan Tingkat Kepuasan Konsumen di Provinsi Jambi Dalam Perspektif Islam: Studi Kasus Generasi Z
Authors: Dean Amri Ary , Hesti Imraatun Nadziroh  , Asroful Anam  , Novita Sari  , Nadhilah Putri Riani
Published: February 2024

This study aims to determine the risks of use, the level of consumer satisfaction, as well as the general and Islamic legal basis for generation z in Jambi province. This research is a Mixed Research (Quantitative-Qualitative) using a Descriptive Approach. The test method used is the Reliability Test and Validity Test with the SPSS 26 Analysis Tool, and the test uses a Likert scale. The results showed that 243 respondents were declared neutral on the Likert Scale Analysis Test. Meanwhile, the reliability and validity test shows that research on the risk of application of funds and the level of consumer satisfaction in Jambi Province from an Islamic perspective (Case Study of Generation Z) is reliable or consistent.
Analisis Faktor –Faktor yang Mempengaruhi Turnover Intention Karyawan The Castle Garut
Authors: Indriyani Anisa Putri , Widwi Handari Adji
Published: February 2024

The purpose of this reaearch is find out what factors influence the castle shop turnover intention. There are several factors that cause the castle  shop turnover intention. This study uses quantitative methond. SPSS V23 is used to analyze the data of 15 people who wrok in the castle shop as respondent  in the study. According to the findings of this study,it has been determined that the castle shop for hiring new employees is affectd by all variables, including job satisfaction, salary, job stress, and organizational commitment. Together they have a good impact on turnover intention in research on salary, more attetion is paid to average employee compensatio, length of service and approriate needs for organizational commitmen, support and active role from the superiors of the castle shop are needed by building good relationships. Whith employees controlilng and evaluating employee job satisfaction so that they can alwyas improve company goals
Penghindaran Pajak dan Strategi Perusahaan
Authors: Audia Salsabila Revika , Puspa Midiastuty Pratana , Suranta Eddy
Published: February 2024

Through the use of prospector tactics versus defender actions, this study seeks to show the many ways that companies engage in tax avoidance. This study uses proxies such as Effective Tax Rate (ETR) and Book Tax Difference (BTD) to examine tax avoidance behavior. The typology developed by Miles and Snow (1978) is used to define the prospector and defender methods. Within the scope of this study, agency theory is used to establish the relationship between the prospector approach and corporate defense practices and tax avoidance carried out by the corporate sector. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX), and the research period 2017-2022 is the time period considered. To select the sample for this investigation, purposive sampling was used. There were 105 companies and 630 observations included in the sample selection procedure. For the purpose of evaluating each hypothesis, we used two separate sampling methods. The test findings show that while there is no difference in tax avoidance activities among firms using the book tax difference (BTD) proxy, there is variation in tax avoidance actions among firms using prospector tactics and defenses in terms of the efficacy of Effective Tax Rate (ETR). Adopt a strategy that is defensive and prospective.
Saintis dan Al-Quran: Kontribusi Saintis Indonesia dalam Kajian Quran di Masa Modern
Authors: Firmansyah Rizki , Tauvani Somae Erik , Jaya Putra Budi , Norman Efrita
Published: February 2024

Those adherents of liberalism and religious secularism should not enter into personal affairs, it should not be mixed with the study of science at all. People like Karl Mark, Durheim, and Weber became his reference, they all agreed to marginalize religion from modern life. The separation of religion and science seems to be a necessity that is currently inherited and applied in scientific life massively. But now, in today's civilization, the separation between religion and science is considered a mistake. They realize it even though they are still shy about admitting it, in Islam itself, there is no postulate that science is separated from religious science because for Islam the origin of the two is one, that is, the creator. This is what underlies some scientists to see religion with the effectiveness of science and vice versa. In Indonesia, especially some scientists with different backgrounds try to see the Quran from the perspective of scientists they have and try to present the Quran with a logical and rational view to grow and strengthen the faith. This research is qualitative research with analysis texts approach, the primary source of this study is the work of Indonesian scientists and their study of the Quran, and the data taken comes from literature reviews. The results of this study state that even the study of religion and science is not contradictory and appropriate in modern civilization today.
Perancangan Sistem Informasi Akuntansi Penggajian Pegawai Instansi Pemerintah di BKPSDM Kab. Cianjur
Authors: Ayuni Putri , Perwito  , Abdussalaam Falaah
Published: February 2024

The process of employee payroll system at BKPSDM Kab. Cianjur Agency already uses a computer but it is not optimal because it still uses Microsoft Excel in data collection and calculation salaries. The purpose of this research is to create a computerized payroll information system that make it easier for agency in the payroll process for employees and minimize the problems that often occur. This information system designed using PHP Myadmin programming language and MySQL as a database. The approach to developing this system uses the waterfall method and the tools involved include Flowmap, Context Diagram, Data Flow Diagrams (DFD), and Entity Relationship Diagrams (ERD). The results of this employee payroll application can make it easier to collect employee data and calculation of employee salaries accurately and can streamline time in making reports so as to reduce errors in the employee payroll system.
Pengaruh Literasi Keuangan dan Sikap Keuangan terhadap Perilaku Konsumtif Belanja Online Melalui Locus of Control sebagai Variabel Mediasi
Authors: Andrea Nur Hidayah  , Sartika Farahiyah
Published: February 2024

This research aims to examine and analyze the influence of financial literacy on consumptive behavior, the influence of financial attitudes on consumptive behavior, the role of locus of control in mediating the influence of financial literacy on consumptive behavior, and the role of locus of control in mediating the influence of financial attitudes on consumptive behavior. The research method used is a quantitative research method with primary data obtained from questionnaire data which is measured using a Likert scale. The population in this study were students from the Faculty of Economics, UIN Malang, class 2020 and 2021, totaling 1039 students. The sampling method used in this research was the proportional random sampling method, so that a sample of 91 respondents was obtained. This research data was obtained from distributing questionnaires which were then processed using SmartPLS 4.0 software. The results of this research show that financial literacy has a positive and significant effect on consumer behavior, financial attitudes have a positive and significant effect on consumptive behavior, locus of control mediates the effect of financial literacy on consumptive behavior, and locus of control mediates the effect of financial attitudes on consumptive behavior.
Keywords: Financial Literacy, Financial Attitude, Consumptive Behavior, Locus of Control.
Analisis Faktor-faktor yang Memengaruhi Minat Sertifikasi Halal pada Pelaku UMKM di Jawa Timur
Authors: Larasati Anita , Yasin Ach
Published: February 2024

The large percentage of the Muslim population in Indonesia is a great opportunity to become the largest producer of halal products and services in the world. Since the enactment of Law No. 33 of 2014 concerning Guaranteed Halal Products, halal certificates are mandatory for products imported, distributed and traded in Indonesia. One sector that is prone to product halal issues is MSME. This study aims to analyze the factors that influence interest in halal certification in MSME actors in East Java. This study uses the variables understanding halal certification, halal awareness, and halal certification costs. Using quantitative methods with multiple linear regression analysis. The analytical tool used was SPSS version 25. The data used in this study were primary data obtained by distributing questionnaires in the form of a Google form. Sampling used a purposive sampling technique with sample criteria namely food and beverage MSME actors who are domiciled in East Java, especially Gresik, Bangkalan, Mojokerto, Surabaya, Sidoarjo, and Lamongan, and have been running a business for 2 years or more. The results of the study show that partially the understanding of halal certification and halal awareness has an effect on the interest in halal certification among MSME actors in East Java. When the understanding of halal certification and halal awareness increases, the interest in halal certification for business actors also increases. Partially, the cost of halal certification has no effect on interest in halal certification in MSME actors in East Java
Pengaruh Kemampuan dan Motivasi Kerja Pegawai terhadap Daya Saing Koperasi pada Unit Salapak di Kota Bandung
Authors: Zalsabila Yunita , Adji Widwi Handari
Published: February 2024

Cooperative as a form of economic organization that plays an important role in the economy. The purpose of this study was to determine the effect of the ability and work motivation of employees on the competitiveness of cooperatives. The research method used was to collect data through questionnaires which were distributed to cooperative employees involved in operational activities. This study used a quantitative method using the SPSS 23 analysis tool. The total population in the Salapak cooperative unit in the city of Bandung is 15 people. By using the saturated sample technique, the total sample is the entire population, namely 15 people. From the research that has been done, it can be concluded that simultaneously H3 is accepted, meaning that the ability and work motivation simultaneously have a positive effect on competitiveness.
Woman Leadership In Management: Systematic Literature Review
Authors: Darmawani Desi , Herachwati Nuri
Published: February 2024

Research on women's leadership in management has shown significant interest for over the past sixty years. These studies delve into various aspects of women's leadership, perceptions of women as leaders, the suitability of women and men in leadership positions, and the barriers faced by women in holding leadership roles. Although more prevalent in developed countries and industries with a higher percentage of women in leadership positions, interest in women's leadership is steadily growing. This research provides crucial insights into understanding the barriers and experiences faced by women in leadership roles, with the aim of reducing gender gaps in leadership.
Digital Leadership in Organization: Systematic Literature Review
Authors: Woro Ludita , Herachwati Nuri
Published: February 2024

This study conducts a systematic review of digital leadership in organizations. In the era of digital transformation, digital leadership is increasingly important, yet publications on this topic are limited compared to other leadership styles. Through a literature search on Scopus and Web of Science, we selected 24 relevant articles out of 414. Findings indicate an increasing trend in publications since 2016. Selected articles cover definitions, perspectives, research designs, and outcomes. Digital leadership combines leadership practices and technology. However, the definition of digital leadership still varies. Most studies use a quantitative approach with questionnaires. This study provides a comprehensive understanding of digital leadership and identifies knowledge gaps for future research. The article contributes to practitioners and academics understanding of digital leadership in the era of digital transformation.
Implementasi Fundraising Program KOIN NU di Lembaga NU-CARE LAZISNU Kecamatan Kamal Bangkalan
Authors: Fitriyani Endang , Ersya Muhammad
Published: February 2024

This study aims to identify the application of the system in the KOIN NU work programme which is channeled through the permanent compensation work programme (SANTAP) at the NU-CARE LAZISNU institution in Kamal Bangkalan District. This research is a qualitative study that focuses on direct human behaviour, with a field research method that requires researchers to go directly to the research location to collect the required data. The results of this study reveal that NU-CARE LAZISNU Kamal Bangkalan Sub-district has successfully implemented the KOIN NU work programme through Fundraising activities. The Fundraising process involves steps such as mapping the placement of KOIN NU cans, determining KOIN officers, and implementing the SANTAP work programme as part of the administration of donated funds. Supporting factors for the success of the KOIN NU movement include systematic data collection of donors, active participation of the community who are very loyal in giving, and high enthusiasm reflected in most of the community. However, the research also identified several obstacles faced by NU-CARE LAZISNU Kamal Bangkalan District, especially in the aspect of human resources. Many administrators and officers are not fully loyal in carrying out their duties, and the placement of KOIN NU cans has not been evenly distributed throughout the community of Kamal Bangkalan Sub-district
Pengaruh Kebijakan Dividen, Profitabilitas dan Keputusan Investasi terhadap Nilai Perusahaan pada Perusahaan Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia (BEI)
Authors: Rahmaneeyuda Larasati , Andriana Isni , Taufik
Published: February 2024

This research aims to determine the impact of dividend policies, profitability, and investment decisions on the value of companies in the mining sector listed on the Indonesian Stock Exchange. This research uses quantitative data with a secondary data source obtained from the Indonesian Stock Exchange financial reports. Sampling in this study used purposive sampling techniques and obtained 10 companies as samples for research. The analysis technique used is linear regression analysis using SPSS 2.7. The results of the research show that Dividend Policy (DPR) and Investment Decisions (FATA) have no effect on the Company’s Value (PER), while rentability (ROA) has a significant negative impact on the company’s value. (PER).
Pengaruh Perencanaan Pajak terhadap Manajemen Laba pada PT. Merapi Utama Pharma Medan
Authors: Andini Selly , Januri
Published: February 2024

The aim of this research is to investigate the impact of tax planning on revenue management practices at PT. Merapi Utama Pharmacy, Medan. This research uses quantitative and correlational analysis methods. The scope of this research is limited to the period 2018 to 2022. The data analysis method used in this research is the simple linear regression analysis method. The findings of this research show that tax planning has a positive correlation and influence on laboratory management, thus indicating that improving tax planning will also lead to improved laboratory management. The findings of this research are consistent with rational choice theory and accounting theory. A company needs a superior competitive advantage compared to its business competitors in order to achieve high profitability. One of these advantages lies in the company's ability to manage finances effectively, which in turn will ensure long-term business continuity. The sustainability of this business can be measured from the level of profitability obtained. These are the factors that encourage management to engage in the presentation and reporting of laboratory information, also known as "earnings management".
Financial Performance of BUMN Go Public on The Indonesian Stock Exchange on Company Value
Authors: Titania Anggraini  , Isni Andriana
Published: February 2024

This research aims to analyze company performance based on the financial aspects of BUMN: Return On Equity, Return On Investment, Cash Ratio, Current Ratio, Collection Periods, inventory turnover, total asset turnover, ratio of own capital to total assets of BUMN companies go public listed on the Indonesian Stock Exchange on company value. The research period is 5 years, namely the 2018-2022 period. This study uses a quantitative approach. This research method uses panel data regression analysis with a research period of 2018-2022 with estimates ordinary least square (OLS), random effect model (REM), and fixed effect model (FEM), and the population used in this research was 114 BUMN companies and the sampling method was using samples with certain criteria. The sample used was 23 BUMN go public companies listed on the Indonesia Stock Exchange. The research results show that shareholder returns (ROE) have a significant positive effect on company value. Cash ratio, current ratio, Return on Investment, Inventory Turnover, Collection Periods, total asset turnover and the ratio of own capital to total assets do not have a significant effect on company value.
Pengaruh Kualitas Pelayanan dan Harga terhadap Loyalitas Pelanggan dengan Variabel Kepuasan Konsumen sebagai Variabel Intervening pada J&T Express (Studi pada J&T Express di Kota Sidoarjo)
Authors: Ayu Ranjani Herturasya , Prabowo Budi
Published: February 2024

J&T is a goods delivery company that is experiencing development along with market growth. This research to analyze the relationship between quality and price on loyalty with satisfaction as an interverning variable. The theory used in this research is marketing theory. The method in this research is quantitative with the population being J&T Sidoarjo consumers, while the sample is 100 J&T consumers using the Slovin method and random sampling. Data processing analysis was carried out using path analysis. Data collection was carried out through a form distributed by the author to J&T consumers. The research results show that satisfaction mediates J&T Express service quality on loyalty. Satisfaction mediates J&T Express Prices on Loyalty. Satisfaction mediates Price on Customer Loyalty. Satisfaction has an effect on loyalty, in contrast to price it has no effect on consumer loyalty.
Pengaruh Flash Sale, Bebas Biaya Pengiriman, dan Hedonic Shopping Motivation terhadap Impulse Buying pada Pengguna Shopee di Gresik
Authors: Kusuma Ramadhan Alim , Nurhadi Nurhadi
Published: February 2024

E-commerce in Indonesia is now widely established and continues to grow. One of them is Shopee. Shopee is one of the e-commerce sites most frequently visited by Indonesian people. Shopee has various forms of sales promotions, such as flash sales, free shipping, and so on This study aims to determine the effect of flash sales, free shipping, and hedonic shopping motivation simultaneously and partially on impulse buying among Shopee users in Gresik Regency. The population in this research is all consumers who have carried out the purchasing process through Shopee e-commerce, domiciled in Gresik City. The sampling technique used in this study was purposive sampling with the criteria of Shopee consumers domiciled in Gresik City, and consumers with a minimum age of 15 years. Data collection techniques in research use E-Questionnaires (Electronic Questionnaires) via Google Form. The data analysis technique used in this research is multiple linear analysis. The results of testing the hypothesis using the f test show that simultaneously flash sales (X1), free shipping (X2), and hedonic shopping motivation (X3) have a significant effect on Impulse Buying (Y). Meanwhile the results of the t test show that a) Partially the flash sale variable (X1) has a significant effect on impulse buying, b) Partially the free shipping variable (X2) has no significant effect on impulse buying, c) Partially the hedonic shopping motivation variable ( X3) has a significant effect on impulse buying.