bluuebunny/crossref_metadata_2025 huggingface dataset:
Implementation of Financial Technology In a QRIS Based Payment System
Authors: Alfadri Ferri , Dalimunthe Ayu Rahmadani , Maarif Muhammad Ariful
Published: September 2024

Study This aim For know Implementation financial technology in system payment based Qris at Bank Muamalat KCU Padangsidimpuan. Study This is Study qualitative in nature descriptive. With technique data collection uses method interviews, observation and documentation with primary data. Data analysis carried out in research This qualitative descriptive work is done with interview direct with give question to informants (Customers and Employees of Bank Muamalat KCU Padangsidimpuan).Research result This can concluded that How Implementation financial technology in system payment based Qris at Bank Muamalat KCU Padangsidimpuan its implementation has in accordance with what has been determined by Bank Indonesia. Until so far This For system payment Qris Already someone joins Become a Merchant at Bank Muamalat. But for individual merchants Not yet someone uses it payment the while the Merchant has a body law Already There is. And Merchants who have join with Bank Muamalat KCU Padangsidimpuan Already fulfil suitability object  based on Islamic law.
EFEKTIVITAS PENERAPAN SISTEM INFORMASI AKUNTANSI, PEMANFAATAN TEKNOLOGI, KEMUDAHAN DAN KOMPETENSI SUMBER DAYA MANUSIA PADA KINERJA KARYAWAN PT BANK MUAMALAT KOTA MEDAN
Authors: Khairiyahtussolihah Assa’adatul , Lisa Hanna May , Siregar Indah Permatasari
Published: September 2024

This research aims to determine the effect of the effectiveness of the application of accounting information systems, technology utilization, ease and competence of human resources on employee performance at PT Bank Muamalat Kota Medan. The respondents in this study were employees of Bank Muamalat in Medan. The number of respondents in this study amounted to 57 respondents from 65 questionnaires distributed. The results of research,Meanwhile, the effectiveness of the application of accounting information systems and the use of technology have an effect but not significantly on the performance of the employees of PT Bank Muamalat Kota Medan.
THE IMPACT OF DISTRIBUTION OF FUNDING AND THE AMOUNT OF THIRD PARTY FUNDS ON THE PERFORMANCE OF BANK BCA SYARIAH PERIOD 2014 – 2021
Authors: Husna Ovilia , Hariyanto Sidiq , Nurhana Inka Ayu , Cahyani Nita , Prastiwi Iin Emy
Published: September 2024

The main problem in this thesis is the relationship of third party funds  and financing to profits at Bank BCA Syariah. The purpose of this study is to determine how big the relationship between third party funds  and financing to the profits of Bank BCA Syariah.This study uses the profitability variable using the Return On Asset (ROA) measurement, and the independent variable is TPF (Third Party Funds).This study aims to determine whether the amount of financing and Third Party Funds has an effect on the Profit of Bank BCA Syariah. This research was conducted in 2014-2021. This research is a quantitative research with secondary data. Data analysis using multiple linear regression analysis,Simultan test (Test F), Partial Test (Test t), And Test Koefisiens determinasi. Which I got from the quarterly financial statements of Bank BCA Syariah in 2014-2021.. But first, use the classical assumption test to test the quality of the data, before it is processed by regression. From the results of this study, it was found that third party funds and financing had no significant effect on the Profit Bank of BCA Syariah.
QUALITY OF MUDHARABAH AND MURABAHAH FINANCING TO INCREASE BANK MANDIRI SYARIAH'S PROFITS
Authors: Siddiq Fajar
Published: September 2024

The quality of mudharabah and murabahah financing to increase Bank Mandiri Syariah's profits is an important study to explore. The aim of the research is to determine the development of mudharabah and murabahah financing products at Mandiri Syariah Banks, to determine and analyze profit growth at Mandiri Syariah Banks, and to describe the role of profit sharing and buying and selling agreements in increasing profits at Syariah Banks. This type of research is quantitative descriptive research. Quantitative descriptive research explains the position of the variables studied and the relationship between one variable and other variables. In this study there are 3 variables consisting of mudharabah financing (X1), murabahah financing (X2), as the independent variable and sharia bank net profit (Y) as the dependent variable. Bank Syariah Mandiri has made improvements to mudharabah and murabahah financing products from 2016 to 2019 experienced positive growth in assets, equity (capital) and net profit. Bank Mandiri Syariah is able to manage assets, financing, third party funds and equity well, which is then reflected in significant profit growth. Meanwhile, mudharabah and murabahah contracts increase Bank Mandiri Syariah's profits. Bank Syariah Mandiri has succeeded in increasing its mudharabah and murabahah financing products from 2016 to 2019. Previous research shows that Bank Mandiri Syariah recorded significant growth in its mudarabah and murabahah loan products as well as other financial performance aspects such as net profit, assets, and equity capital.
PENGARUH PENERAPAN ETIKA PROFESI, KOMITMEN ORGANISASI DAN KECERDASAN EMOSIONAL TERHADAP PENINGKATAN PROFESIONALISME AKUNTAN PUBLIK
Authors: Rahman Alfi Dwi , Hardana Ali
Published: September 2024

Sharia banking in Indonesia continues to develop rapidly over time. This growth cannot be separated from problematic financing. So, banks must maintain the health of the bank itself. This research aims to examine the influence of Return On Assets (ROA), Return On Equity (ROE), and Financing To Deposit Ratio (FDR) on non-performing financing (NPF). The population of this research is 10 sharia banks registered with BUS. The type of research used in this research is quantitative research, using secondary data. Sourced from the official websites of each bank, the 2020 - 2022 period uses quarterly financial reports. The analysis technique used is multiple linear regresion. The results of this research are that Return On Assets (ROA) does not have effect on the NPF of Sharia Commercial Banks in Indonesia. (2) ROE has a negative effect on the NPF of Sharia Commercial Banks in Indonesia. These results show that the higher the bank's profits, the lower the financing problem and vice versa. (3) FDR influences the NPF of Sharia Commercial Banks in Indonesia. Suggestions for further research include adding macroeconomic factors to the independent variables for problematic financing, interest rates, exchange rates and inflation
Is Literacy Improving the Intention of The Younger Generation to Use Islamic Non-Bank Financial Products?
Authors: Sugianto Sugianto , Soemitra Andri , Sudiarti Sri , Bi Rahmani Nur Amadi
Published: September 2024

The banking industry has historically dominated Islamic financial institutions. In fact, Non-Bank Financial Institutions (NBFIs) provide alternatives for the public's different financial needs. For Islamic Non-Bank Financial Institutions, the youthful Muslim generation is a very promising target market. The goal of this study is to see whether literacy can improve young Muslims' intention to use Non-Bank Financial Institutions' products. On 138 Muslim youngsters in North Sumatra, this study takes a quantitative method with simple linear regression analysis. The study's findings show that literacy has a positive and significant impact on the younger generation of Muslims' intentions to use Islamic Non-Bank Financial Institutions products. Socialization and education, both formal and informal, are important elements in raising the literacy of Muslims' younger generations.
An Examination Of Herding Behavior On Stock Market: An Halal Perspective
Authors: Sentosa Dewi Suryani
Published: September 2024

The objective of this study is examining herding on stock market in an halal perspectivefor understanding as the way of thought and it could result the right decision for investor. The decision can be obtained from herding which is seen as a factor of  stock market more volatile and risky. This behavior is done by the investor due to feel doubt in choosing stock, because there are no other choices to make some decisions and they assume that other investors have some informations. On the other hand, herding can affect the level of risk to be faced. The problem being analyzed are; First, how the halal perspective about herding behavior. Second, what are the criteria of herding base on halal perspective. This study was writed over a month period beginning in August, 2018. The primary data is mainly gathered from Al-Qur’an, al Hadits, and ushul Fiqh. To support the data, an in-depth analyze technique was also used. In addition, the secondary data from journal’s articles, books, and other related literatures were also utilized. This paper is using descriptive method of analyses, and include in the literature research category. The findings show that herding in halal perspective is allowed but it must be in accordance with the knowledge of stock analyzing and who person they follow. It could not followed blindly to result decision. This study would make Halal Science Research having a potential to answer the shortcoming found in phenomenon of stock market.
APPLICATION OF HALAL VALUE CHAIN MANAGEMENT PRINCIPLES IN BAKERY AND CAKE AT PADANGSIDIMPUAN CITY
Authors: Hrp Ade Khadijatul. Z , Soemitra Andri , Nawawi Zuhrinal M. , Rahmat Rahmat
Published: September 2024

AbstractNot only does Halal certification provide superior legal protection for Muslim consumers' rights to non-halal products, but it also increases the selling value of business actors' products because consumers are more willing to buy goods from them. Inconsistencies in the halal value chain will result from the use of different local halal value chain standards, particularly logistics that are not aligned with international halal logistics standards. The purpose of this study is to explain the application of halal value chain management to processed bakery and chake products in Padangsidimpuan City using an empirical descriptive approach. The following processes are included in the implementation of halal value chain management for halal-certified bakery and chake products in Padangsidimpuan City: a. purchasing, b. acceptance, c. production, d. warehousing, e. distribution, and f. the product is not used up. That the majority of bakery and chake businesses have implemented halal value chain management in their operations. Furthermore, all stakeholders in the halal certification process receive valuable input.
BAZNAS Strategy in Utilizing Digital Platforms During the Covid-19 Pandemic
Authors: Gunawan Sonia Tiara , Kurnia Tuti , Munawar Wildan
Published: September 2024

The digital platforms owned by BAZNAS are very varied. Still, the community has yet to fully utilize these platforms, especially during the Covid-19 pandemic when all activities have shifted online. Hence, the collection of zakat digital still needs to be improved compared to the collection of zakat directly. This study aims to find BAZNAS strategies for utilizing digital platforms so that it is expected to increase the collection of zakat funds through digital platforms. This type of research is descriptive qualitative using SWOT analysis techniques. The results of this study indicate that the BAZNAS strategy for utilizing digital platforms to increase the collection of zakat funds amid the Covid-19 pandemic is to develop the six BAZNAS platforms amidst the increasing number of internet users by utilizing online-based advertising and relying on well-known influencers as BAZNAS ambassadors and preparing reliable, accurate, transparent and accountable financial reports.
Critical Study on Bekerja Program Implementation as Economic Empowerment: Sharia Economic Perspective
Authors: H Muh Ilyas , Idris Mahsyar , Semaun Syahriyah , Ali St Nurhayati , Damirah Damirah
Published: September 2024

The research aims to assess BEKERJA program's effectiveness in reducing poverty in Salutambung Village by providing farm animals. It evaluates the program's impact on economic empowerment, food security, and its alignment with Islamic economic principles, while addressing challenges like resource misallocation and dependency. The research methodology involves qualitative analysis to evaluate the program's impact in Salutambung Village through interviews and observations as field research. Data collection includes examining economic empowerment, food security, collaboration with Social Affairs Department, and alignment with Islamic economic principles. The study concludes that the BEKERJA program effectively reduces poverty by providing livestock to needy households, enhancing economic empowerment and food security. The program's collaboration with the Social Affairs Department has improved community welfare and economic conditions. However, some social assistance programs, including BEKERJA, face challenges such as resource misallocation and lack of technical support. The research lacks analysis that could contribute to further improving BEKERJA program
Implementasi Zakat Produktif Terhadap Pemberdayaan Ekonomi Usaha Mikro Kecil Menengah (UMKM) Melalui Program Pekanbaru Makmur Pada BAZNAS Kota Pekanbaru
Authors: Firlina Selvi , Afriyanti Delima
Published: September 2024

Zakat produktif memiliki sistem dalam mengembangkan ekonomi masyarakat dan bisa menghasilkan manfaat dalam jangka panjang. BAZNAS kota Pekanbaru merupakan lembagapengelola zakat yang memiliki aspek dalam pendistribusian untuk mensejahterakan para mustahik khususnya pada pelaku ekonomi UMKM. Permasalahannya pada pendistribusian dana zakat produktif sudah berjalan dengan baik akan tetapi dalam pemberdayaan masih belum optimal. Tujuan dalam penelitian ini adalah untuk mengetahui bagaimana implementasi dana zakat produktif terhadap pemberdayaan ekonomi UMKM melalui program pekanbaru makmur dan apa yang menjadi faktor penghambat dalam pendistribusian dana zakat produktif terhadap pemberdayaan ekonomi UMKM. Jenis penelitian ini yaitu pendekatan kualitatif deskriptif dan teknik pengumpulan data menggunakan observasi, wawancara terstruktur dan dokumentasi. Adapun sumber data yang digunakan dalam penelitian ini adalah data primer dan data skunder. Teknik analisis data menggunakan reduksi data, penyajian data, penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa implementasi zakat produktif terhadap pemberdayaan ekonomi UMKM melalui program pekanbaru makmur sudah berjalan dengan baik ditunjukkan dengan mustahik dapat mengembangkan dan mandiri dalam usahanya, sehingga mustahik dapat memenuhi kebutuhan dan meningkatkan taraf hidup mustahik. Dan faktor yang menjadi penghambat dalam pendistribusian zakat produktif terhadap pemberdayaan ekonomi UMKM diliat dari pada faktor internal dan faktor eksternal. Faktor internal yaitu, minimnya pengetahuan  mustahik pelaku ekonomi UMKM dalam pengembangan usaha dan sulitnya mengajak mustahik pelaku ekonomi UMKM dalam bekerjasama. Adapun faktor eksternal yaitu, minimnya tingkat pengetahuan manajemen strategi dan tingkat pengetahuan teknologi dan digital marketing sehingga terbatasnya akses pemasaran.
FENOMENA GADAI LAHAN SAWAH DI KOTA PADANGSIDIMPUAN
Authors: Dalimunthe Dermina
Published: September 2024

Sometimes, individuals encounter financial difficulties in covering all their needs. In this regard, Islam advises its followers to extend a helping hand to those in need, manifested through acts such as grants and loans. Pawn agreements present an alternative solution for communities; however, the ironic reality is that pawn practices found in society often involve usury, which is prohibited by Islamic law. In the realm of Islamic commercial jurisprudence (Fiqh muamalah), a pawn agreement is referred to as "rahn." Rahn involves pledging an item as collateral for a debt transaction. Due to its nature as a "tabaru'" contract, it prohibits any benefit to be gained by the pledger (murtahin). Nevertheless, the murtahin is allowed to collect maintenance fees from the pledger if the pawned item requires maintenance. The significance of pawning in Islam lies in its social function, aiming to assist fellow members of the community. The phenomenon of pawning agricultural land in Padangsidimpuan City, both in terms of conditions and pillars, is not yet valid from a utilization perspective as it still involves usury. Person terkadang bertemu kesusahan finansial untuk menutupi seluruh keperluanya, untuk itu agama Islam sudah memberitahukan agar penganutnya selalu mengulurkan tangan kepada yang membutuhkan, wujudnya dapat berupa hibah dan utang. Perjanjian gadai adalah alternatif solusi bagi masyarakat, ironisnya praktik gadai yang dijumpai dalam masyarakat masih mengandung riba yang diharamkan oleh hukum Islam. Dalam Fiqh muamalah perjanjian gadai disebut rahn. Rahn adalah menggadaikan suatu barang sebagai jaminan atas transaksi utang. Disebabkan sifatnya adalah akad tabaru’, maka dilarang ada manfaat yang diambil oleh murtahin. Murtahin boleh memungut biaya perawatan dari rahin jika benda gadai membutuhkan perawatan. Urgensi gadai dalam Islam adalah hubungan sosial guna membantu sesamanya. Fenomena gadai lahan sawah di Kota Padangsidimpuan dari sisi syarat dan rukun secara total belum sah dari sisi pemanfaatan masih mengandung riba.
PENGARUH KENAIKAN HARGA, KARAKTERISTIK, ROKOK ELEKTRONIK TERHADAP KONSUMSI ROKOK DI KOTA SEMARANG
Authors: Prasetia Irfan Rizki
Published: September 2024

Salah satu cara yang bisa ditempuh dalam rangka mengurangi konsumsi rokok yaitu menaikkan tarif cukainya. Pemerintah Indonesia telah meningkatkan tarif cukai rokok sebanyak  7 kali sepanjang tahun 2016-2022, dengan rata-rata peningkatan 12,5 persen tiap tahunnya. Namun, peningkatan tarif cukai tersebut tidak menurunkan angka konsumen rokok. Di Kota Semarang, angka konsumen rokok justru mengalami peningkatan sepanjang tahun 2016-2021, dengan rata-rata peningkatan 5,7 persen tiap tahunnya. Penelitian ini memiliki tujuan yakni dalam rangka melakukan analisis pengaruh dari harga rokok, usia perokok, pendapatan perokok, lama konsumsi rokok, dan pengguna ganda terhadap jumlah konsumsi rokok. Data yang dipergunakan pada penelitian ini yaitu data primer dan sekunder yang didapatkan dari responden dengan kuisioner dan studi literatur, yang diolah menggunakan regresi data cross section ordinary least square (OLS). Berdasarkan hasil regresi, diketahui harga rokok, pendapatan rokok, dan pengguna ganda, berpengaruh terhadap jumlah konsumsi rokok. Sedangkan, usia perokok, dan lama konsumsi rokok, tidak berpengaruh terhadap jumlah konsumsi rokok.
PRINSIP KONSUMSI DALAM PERSPEKTIF EKONOMI ISLAM: TELAAH TAFSIR QURAN SURAT AL-ISRA’
Authors: Aini Ihdi , Tarigan Azhari Akmal , Enghariano Desri Ari
Published: September 2024

Pola konsumsi manusia yang terindikasi bersikap mubazir telah menyebabkan banyak permasalahan secara nasional dan global. Sampah makanan yang ditimbulkan dari sikap mubazir tersebut telah mengakibatkan berbagai masalah seperti membebani sistem pengelolaan sampah, memperburuk kerawanan pangan, dan salah satu kontributor utama masalah lingkungan seperti perubahan iklim, hilangnya keanekaragaman hayati, dan pencemaran. United Nations Environment Programme (UNEP) mengestimasi delapan hingga sepuluh persen emisi gas rumah kaca global disebabkan oleh makanan yang tidak dikonsumsi. Tujuan dari studi ini adalah untuk menganalisis tentang prinsip dan norma konsumsi dalam ekonomi Islam dengan menganalisa ayat-ayat yang terkait dengan konsumsi pada al-Qur’an surat al-Isra’. Penelitian ini adalah penelitian kualitatif dengan pendekatan tafsir tematik. Sumber utama dari penelitian ini adalah ayat-ayat yang berkaitan dengan prinsip konsumsi pada al-Qur’an surat al-Isra’. Adapun sumber pendukung yang digunakan ialah kitab-kitab tafsir dan sumber literatur lainnya yang berhubungan dengan pokok bahasan. Berdasarkan hasil analisis dari penelitian ini ditemukan lima prinsip dasar konsumsi dalam ekonomi islam yang dapat diambil dari al-Qur’an surat al-Isra’.  Pertama, prinsip tauhid. Kedua, prinsip moralitas. Ketiga, larangan bersikap tabzir dan israf. Keempat, prinsip kesederhanaan dan larangan bermewah-mewahan. Kelima, prinsip keseimbangan. Apabila prinsip-prinsip konsumsi tersebut diimplementasikan secara keseluruhan oleh ummat manusia maka diyakini dapat berimplikasi dalam penyelesaian masalah ketahanan pangan baik dunia maupun nasional, menyelesaikan permasalahan sampah yang merusak bumi dan lingkungan serta dapat mewujudkan kesejahteraan masyarakat secara umum sebagaimana yang dicita-citakan secara global melalui program Sustainable Development Goals (SDGs).
PENGATURAN PERLINDUNGAN HUKUM PADA PERJANJIAN E-CONTRACT PINJAM MEMINJAM UANG PADA LAYANAN FINANCIAL TECHNOLOGY BERBASIS PEER TO PEER LENDING
Authors: PUTRI INDIRA HANAYA
Published: September 2024

The development of globalization has encouraged the birth of the digital era of technology, and the presence of Financial Technology (Fintech). One of the features used is money lending, then information technology-based money lending and borrowing services or Peer to Peer Lending (P2PL) emerged, regulated in Financial Services Authority Regulation Number 77/POJK.01/2016 concerning Information Technology-Based Money Lending and Borrowing Services (LPMUBTI) . The form of bond in fintech contained in an electronic contract arises as a result of an agreement between the Organizer and the Lender, or the Lender and the Loan Recipient. This research is normative juridical, as an approach to exploring law based on statutory regulations. The nature of the research used is descriptive research, aiming to describe clearly and in detail all the information obtained regarding the research subject, namely Fintech P2PL. The research results show that the protection of the parties in P2PL fintech is very lacking, namely loan recipients who lack education regarding P2PL fintech cause losses in default. Nor can lenders lose their money if bad credit occurs.Keyword: Legal Protection, Financial Technology, Peer to Peer Lending
PELAKSANAAN UNDANG-UNDANG NOMOR 8 TAHUN 1999 DALAM PEDEMI COVID-19 TEHADAP JUAL BELI GAS LPG 3 KG MENURUT SYARIAH DI KECAMATAN BENGKALIS
Authors: Utari Yuni Dhea , Ilham Muhammad
Published: September 2024

The implementation of Law Number 8 of 1999 concerning consumer protection for selling and purchasing 3 kg LPG gas in the Bengkalis sub-district has yet to be protected. The business actors themselves do not know consumer protection laws. Many problems arise because of business actors, one of them business actors reducing the volume of LPG gas by 3 kg. Constraints in implementing consumer protection for buying and selling gas in the Bengkalis sub-district are caused by several obstacles. Consumers often have difficulty getting 3 kg LPG gas, significantly when fuel prices increase. This means that there are still many problems that occur in the field. Consumers also complain because so many get LPG gas and the tube volume is only half of the tube. There is no guarantee given to these consumers. Still, business actors admit that there needs to be more socialization by the government to the public so that the public is not aware of consumer protection laws, guarantees, and rights. The enactment of written law still makes rights as consumers not well realized. There are still many consumers who feel they are living in injustice committed by business actors to sell their wares because many business actors are looking to take advantage of the rights that these consumers should have
INDONESIA STOCK EXCHANGE: THEORETICAL AND PHILOSOPHICAL ANALYSIS OF MUDHARABAH AND MUSYARAKAH CONTRACTS
Authors: Lubis Mukhlis , Janwari Yadi , Syafe`i Rahmat
Published: September 2024

This article is a theoretical and philosophical analysis of the implementation of the mudharabah contract and musyarakah contract on the Indonesia Stock Exchange. This study aims to reveal the theory and business philosophy underlying the two contracts and the significance of this study on the development of science in the Islamic capital market. The research method used involves reviewing literature from various relevant sources, including academic literature, books, journals, and regulations related to the Islamic capital market. In the theoretical analysis, the two contracts are studied as a form of partnership and fairness in doing business, with a mudharabah contract as a collaborative relationship between fund owners and fund managers, and a musharakah contract as a form of partnership based on capital contributions between business partners. In addition, this study also highlights the philosophical aspects of the implementation of the two contracts, with the ethics of responsibility and mandate being important moral values. The results showed that the mudharabah contract and musharakah contract reflect the spirit of equality and justice in the sharing of business results and risks, as well as the philosophy of sharing and mutual benefit in doing business. Overall, this analysis confirms that these two contracts are important foundations in shaping business ethics and philosophy in the Islamic capital market, with ethical principles such as responsibility, justice, and equality as strong moral values in directing business people to carry out economic activities with integrity and awareness of social responsibility. This research makes an important contribution to the development of science in the Islamic capital market and can be a foundation for strengthening ethical and fair business principles in the future.Keywords: mudharabah, musharakah, Islamic capital market, theoretical analysis, philosophical analysis.
ANALISIS ATAS PELABELAN HALAL DSN-MUI TERHADAP SAHAM PERUSAHAAN TAMBANG BATU BARA DALAM PERSPEKTIF FIKIH LINGKUNGAN
Authors: Fathoni Sulthon
Published: September 2024

This study analyzes the Sharia shares of coal mining companies from the perspective of Environmental Jurisprudence. Several shares of coal mining companies have obtained the Sharia label from the DSN-MUI. This raises questions when compared to the reference of environmental activists who state that coal is a bad energy and there is an attempt to classify it as energy that must be abandoned because it damages the environment. In addition, environmental fiqh has developed rapidly. Even the MUI has issued a fatwa on environmentally friendly mining. This research method is descriptive analysis using Environmental Jurisprudence Analysis knife. The principles developed in Environmental Jurisprudence will be presented and used to analyze the process of sharing coal mining shares and see the environmental concept of coal that is currently developing. Especially those popularized by environmental activists. This research results that the Islamic process does not see coal as harmful to the environment. Besides that, the process is only carried out in a normative Fiqh manner without looking at the issues that develop in the field about the number of mining companies that damage the environment or the issue that coal is an energy that is not environmentally friendly.
Gestión comunitaria de aceite de cocina usado para su aprovechamiento sostenible y valorización
Authors: Muñoz Chávez Anyi Milena , Cárdenas Cleves Lina Marcela , Marmolejo Rebellón Luis Fernando , Angulo Dagoberto , Estrada Norberto , Amaya Jaiber
Published: September 2024

El Aceite de Cocina Usado (ACU) es un residuo procedente de la preparación de alimentos cuyas características fisicoquímicas cambian en el proceso de cocción lo que hace que no sea apto para consumo humano; adicionalmente, su manejo inadecuado causa afectaciones en el recurso hídrico, el suelo, fauna y en la salud pública. Generalmente, su gestión se regula para generadores que realizan actividades industriales, comerciales y de servicios, incluyendo obligaciones básicas para el sector residencial, orientadas a su recolección y entrega en puntos de acopio, que comúnmente no son accesibles para todos los hogares. Este Policy Brief plantea la incorporación de la gestión comunitaria individual y colectiva del ACU como una oportunidad para garantizar un manejo adecuado de este residuo en el lugar de generación y propone una serie de recomendaciones para dinamizarla. Este enfoque permite reducir los costos de la gestión del ACU, evita la disposición de este residuo en áreas vecinas e incrementa la posibilidad de lograr su transformación en un nuevo producto con valor agregado para las comunidades donde se genera.
Real-time power quality enhancement in smart grids through IoT and adaptive neuro-fuzzy systems
Authors: Tabassum Saleha , Vijay Babu Attuluri R. , Dheer Dharmendra Kumar
Published: September 2024

To tackle the challenge of improving Power Quality (PQ) in modern power grids, we introduce an innovative Internet of Things (IoT)-based Smart Grid (SG) energy surveillance system. Our research is driven by the necessity to enhance power quality and optimize energy management in increasingly complex grids that incorporate renewable energy sources like Solar PV and Wind Generating Systems. Traditional methods for managing power quality often fall short, resulting in inefficiencies and potential disruptions. Our solution features an advanced IoT-based system that utilizes the Adaptive Neuro-Fuzzy Inference System (ANFIS), combining Artificial Neural Networks (ANN) and Fuzzy Logic Systems to enhance power distribution and control. This system uses a Wireless Sensor Network for real-time data collection and analysis, allowing for precise monitoring of electricity usage and improved energy management and cost reduction. Our findings indicate that this innovative approach not only boosts power quality but also significantly enhances the efficiency of renewable energy sources, showing a 20.50% performance increase during the startup phase of Solar PV-Wind Generating Systems. This highlights the system’s potential to advance power quality management and provide substantial benefits in energy regulation and cost efficiency.
Two-year myopia control efficacy of spectacle lenses with highly aspherical lenslets in children
Authors:   Clinica ArtOptica, Chelyabinsk, Kukoleva L.V. , Dulyba O.R. ,   Clinica ArtOptica, Chelyabinsk, Olevskaia E.A. ,   Clinica ArtOptica, Chelyabinsk, Ryabova L.R. ,   Clinica ArtOptica, Chelyabinsk
Published: September 2024

Purpose. To study the efficacy of spectacle lenses with highly aspherical lenslets (Stellest™) on refraction, axial length (AL) and accommodation in children with progressive myopia. Methods. The study included 259 children (518 eyes) aged 7 to 16 years (10.0±1.7 years) with progressive myopia from –0.5 D to –7.0 D (mean cycloplegic spherical equivalent refraction –2.6±1.6 D), astigmatism was present in 31 % of cases. Spectacles with Stellest™ lenses were always prescribed for continuous wear (at least 12 hours per day). Follow-up period was 6 months in 129 children (258 eyes), 12 months in 110 children (220 eyes) and 24 months in 47 children (94 eyes) from the beginning of Stellest™ wearing. Results In the first 6 months, stabilization of refraction was achieved in 82 % of patients (212 eyes), and in 14 % of patients (36 eyes) a hyperopic shift of refraction within +0.5 D was revealed. During 12 months of follow-up, stable cycloplegic refraction was detected in 80 % of cases (178 eyes). A hyperopic shift of refraction within +0.5 D and myopia progression up to –0.75 D were equally common: in 10 % of patients (21 eye in each group). During 2 years of follow-up, stable cycloplegic refraction was detected in 53 % of cases (50 eyes). A hyperopic shift of refraction within +0.5–0,75 D was noted in 17 % of patients. In some children myopia progressed, but the rate of progression decreased by 2 times or more. Thus, myopia progression by 0.25 D over 2 years of follow-up was detected in 14 % of patients (14 eyes), by 0.5 D – in 6 % (6 eyes) and by 1.25–1.5 D – in 10 % of patients (10 eyes). Mean initial axial length (AL) of the eyes was 24.5±0.1 mm. For the first 6 months, AL increase did not exceed 0.02±0.01 mm, for 12 and 24 months – 0.1±0.02 mm. Conclusions. Spectacle lenses with highly aspherical lenslets (HAL) effectively slow down myopia progression and axial elongation of the eyeball. Stabilization of refraction within 24 months was achieved in 70 % of patients. Accommodation has improved in all patients. Key words: myopia progression in children; peripheral myopic defocus; lenses with highly aspherical lenslets; Stellest™.
Implantation of a hydrophobic acrylic monofocal intraocular lens in a preloaded injector
Authors:   Excimer Eye Center, Moscow, Pershin К.B. ,   Academy of postgraduate education of The Federal Medical-Biological Agency, Moscow, Pashinova N.F. ,   Excimer Eye Center, Moscow,   Academy of postgraduate education of The Federal Medical-Biological Agency, Moscow, Tsygankov А.Y. ,   Excimer Eye Center, Moscow, Kosova I.V ,   Excimer Eye Center, Moscow
Published: September 2024

Aim. To evaluate clinical and functional results of implantation of a new hydrophobic acrylic monofocal IOL in a preloaded injector. Methods. The prospective study included 60 patients (66 eyes) after Hoya iSert® 250/251 IOL implantation (31 patients, 35 eyes, group 1) and a new Hoya Vivinex Multisert® XY1-SP IOL (29 patients, 31 eyes, group 2). IOL viscoimplantation was performed in 100 % of cases in group 1; in group 2 viscoimplantation was done in 45.1 % of cases and hydroimplantation in 54.9 %. Intraoperatively, corneal incision size was measured with a ruler before and after IOL implantation. Results In both groups, there was a statistically significant (p<0.05) increase of UCDVA from 0.28±0.09 in the preoperative period to 0.7±0.17 3 months after surgery in group 1 and from 0.24±0.10 in the preoperative period to 0.84±0.18 3 months after surgery in group 2. Slightly lower values of UCDVA in group 1 may be associated with a higher level of surgically induced astigmatism (SIA) in this group. Similar dynamics was shown for BCDVA (from 0.52±0.21 before surgery to 0.95±0.19 after 3 months of follow-up in group 1 and from 0.55±0.20 before surgery to 0.98±0.21 after 3 months of follow-up in group 2). No difference was found between the studied groups. After IOL implantation, there was an increase in incision size to 2.4±0.12 mm in group 1 and 2.1±0.08 mm in group 2 (p=0.04). Mean SIA after 3 months of observation was 1.1±0.16 D in group 1 and 0.48±0.07 D in group 2 (p=0.0007). Conclusion. This study presents a comparative analysis of implantation results with monofocal hydrophobic acrylic Hoya Vivinex IOL in a Multisert® preloaded injector and monofocal Hoya 250/251 IOLs in an Isert® injector. The advantage of the new IOL implantation in reducing the incidence of surgically induced astigmatism was shown. Key words: cataract; monofocal IOLs; Vivinex; Hoya 250; Hoya 251; surgically induced astigmatism.
Results of rotational asymmetric optics iol implantation for astigmatism correction
Authors:   Cheboksary branch of S. Fyodorov Eye Microsurgery Federal State Institution, Cheboksary, Timofeyeva N.S. , Fatykhova C.A. ,   Cheboksary State Autonomous Institution of additional professional education The Postgraduate Doctors  Training Institute, Cheboksary, Pozdeyeva N.A. ,   Cheboksary branch of S. Fyodorov Eye Microsurgery Federal State Institution, Cheboksary,   Cheboksary State Autonomous Institution of additional professional education The Postgraduate Doctors  Training Institute, Cheboksary
Published: September 2024

Methods. We have studied 69 patients (69 eyes), 50 of which had with-the-rule corneal astigmatism, 12 patients had against-the-rule corneal astigmatism, and 7 patients had oblique astigmatism. All the patients were implanted with Lentis Comfort Toric IOL from +10 to +30 D. All the patients were divided into two groups. The first group included patients with with-the-rule and oblique astigmatism, the second group included patients with against-the-rule corneal astigmatism. The parameters of uncorrected visual acuity (UCVA), the values of spherical and cylindrical components of refraction after surgery were analyzed. Results The value of spherical component of refraction decreased from 0.37{–3.75;5.12} to –0.75{–1.0;–0.5} diopters (pw<0.05), cylindrical component of refraction decreased from – 2.17{–2.76;–1.55} to –0.75{–1.0;–0.05} diopters (pw<0.05). There was no statistically significant difference between the groups in terms of UCVA and residual astigmatism (рm-u=0.19 and рmu= 0.24, respectively). Visual acuity in both groups at an intermediate distance (66 cm) was 0.6. According to graphical vector analysis with a double-angle diagram, the cylinder value after surgery in the first group was 0.1 diopter and – 0.64 diopter in the second group. Conclusions. Implantation of the Lentis Comfort Toric IOL effectively corrects corneal astigmatism and has high rotational stability, which allows high visual acuity at distance and intermediate distances, regardless of the additional segment orientation. Correction of reverse corneal astigmatism is not a contraindication to implantation of this IOL. Key words: astigmatism; toric intraocular lens; cataract.
Rifabutin-induced uveitis in hiv/tuberculosis coinfection. A clinical case
Authors:   Clinical phthisiopulmonology medical center, Perm, Sokolova E.N. , Sergienko A.P. ,   FSBEI HE Academician E. A. Wagner Perm State Medical University the Ministry of Healthcare of  Russian Federation, Perm, Gavrilova T.V ,   FSBEI HE Academician E. A. Wagner Perm State Medical University the Ministry of Healthcare of  Russian Federation, Perm
Published: September 2024

Purpose. To present a case of rifabutin-induced uveitis in a patient with HIV/tuberculosis coinfection. Clinical case. We observed a patient with HIV-associated tuberculosis and drug-induced uveitis of both eyes in May 2023. He received a treatment regimen that included Rifabutin and noted redness of both eyes, pain, photophobia, lacrimation, and decreased visual acuity after 2 months from the start of treatment. A standard ophthalmic examination was carried out. Rifabutin was discontinued and corticosteroids and mydriatics were prescribed considering the patient’s HIV status and clinical signs. Against the background of the therapy, persistent positive dynamics was noted. Key words: rifabutin; drug-induced uveitis; HIV; tuberculosis.
A clinical case of congenital nasoorbital craniocerebral hernia
Authors:   SBHI PR City childrens clinical polyclinic № 1, Perm, Shirinkina T. A. , Subbotina I.N. ,   FSBEI HE Academician E. A. Wagner Perm State Medical University of the Ministry of Healthcare of  Russian Federation, Perm, Gavrilova T.V ,   FSBEI HE Academician E. A. Wagner Perm State Medical University of the Ministry of Healthcare of  Russian Federation, Perm
Published: September 2024

Congenital craniocerebral hernias are malformations in which the brain and the meninges protrude through congenital defects of the skull. Treatment of this pathology is only surgical and should be carried out as early as possible to prevent changes in the facial skull and pathology of the optic nerve. The patients require constant observation by neurologist and ophthalmologist. The article presents a clinical case of left-sided congenital nasoorbital craniocerebral hernia. Due to the untimely surgery, there was a progressive decrease of visual acuity due to partial optic nerve atrophy and formation of complex hyperopic astigmatism. Key words: nasoorbital craniocerebral hernia; surgical treatment; partial optic nerve atrophy.
UKRAINIAN ORGANIZATIONS AND THE QUESTION OF THE LITTLE RUSSIAN DIALECT IN THE SOCIAL-POLITICAL LIFE OF THE RUSSIAN EMPIRE IN THE BEGGING OF THE XX CENTURY
Authors: Озадовский В. Е.
Published: September 2024

В статье рассматривается проблема малороссийского наречия в общественном жизни Российской империи в контексте деятельности украинских организаций в начале XX в. Автор проводит анализ, основываясь на широком комплексе материалов публицистических и научных трудов украинских литераторов, официально-документальных материалов, в том числе архивных материалов Департамента полиции МВД Российской империи, мемуаров. В статье рассматриваются такие вопросы как проблема снятия ограничений с малороссийского наречия в печати, проблема конструирования представителями украинского движения единого украинского литературного языка, проблема взаимосвязи этого языка с подлинным разговорным малороссийским наречием «на земле», а также рассмотрение проблемы роли и места украинского языка в системе политических воззрений представителей украинских организаций Российской империи в начале XX века. Таким образом, ставится вопрос о роли вопроса о малороссийском наречии и украинском литературном языке в общем контексте общественно-политической деятельности представителей украинского национализма. Не обходится стороной в исследовании также вопрос анализа критики общественно-политической деятельности представителей украинских организаций в отношении конструирования украинского литературного языка, в том числе внутри сообщества представителей самого украинского движения. Таким образом, автор стремится понять, какую роль в общественно-политической жизни России играли украинские организации, и каково было их отношение к России.

This article is devoted to the problem of using the Little Russian dialect in the social-political life of the Russian Empire in the context of Ukrainian organizations activity in the begging of the XX century. The author analyzes the wide range of public materials and scientific works of the Ukrainian writers, official documentary and archival materials of the Police Department of the Ministry of Internal Affairs of the Russian Empire. The article considers such questions as the problem of removal the Little Russian dialect restrictions on the press, the problem of construction the universal Ukrainian written language by the members of Ukrainian organizations, the problem of the correlation between this language and true Little Russian dialects and also the problem of place of the Ukrainian language place in the system of political views of the members of Ukrainian organizations of the Russian empire at the begging of the XX century. Thus, raises the question of the role of the Little Russian dialect and Ukrainian written language in the social –political in the general context social-political representatives of the Ukrainian nationalism. Critics of political activities of the Ukrainian organizations representatives regarding the construction of Ukrainian written language also didn’t concealing in the research. Thus, the author seems to understand.
ЦИФРОВЫЕ ТЕХНОЛОГИИ В ЛОГИСТИКЕ РИТЕЙЛА
Authors: Нечушкина Е.А.
Published: September 2024

В статье рассматриваются вопросы цифровой трансформации, цифровизации логистики ритейла. Определяются цифровые технологии в логистике ритейла как ключевые драйверы развития отрасли. Описаны сценарии развития цифровой трансформации с учетом цифровой зрелости отечественных компаний. Приведены данные исследований отечественных ученых, аналитика Дорожной карты НПТ Центра компетенций НТИ по направлению «НПТ». Также определены перспективные направления внедрения цифровых технологий.
СОЦИАЛЬНАЯ ОТЧЕТНОСТЬ: ЗНАЧЕНИЕ, ПРОЦЕДУРЫ И РЕГУЛЯТИВЫ
Authors: Папалашев А.А. , Гаджиева М.А.
Published: September 2024

Мировое сообщество занято непростой задачей – формированием нефинансовой отчетности, издаются законодательные акты регулирующие ее составление. Чтобы не отставать от развитых стран в России также одобрена и утверждена распоряжением Правительства РФ Концепция развития публичной нефинансовой отчетности. Реализация поставленных в данном акте задач требует активного диалога всех заинтересованных сторон. Сейчас в России некоторые компании лидируют в области подготовки отчетов. Однако, многие российские компании еще не освоили принципы, методы и технику составления нефинансовой отчетности. В статье сделана попытка восполнить данный пробел и уяснить понятие нефинансовой социальной отчетности, ее методики, принципы, сбор информации и осмысления задач. Проведен анализ требований и рекомендаций нормативных актов в области стандартов устойчивого развития GRI (Global Reporting Initiative), интегрированной отчетности IR (Integrating Reporting) и других. Доказано, что разработка нефинансовой отчетности должна приносить отдачу и решать различные стратегические задачи.
ВНЕДРЕНИЕ ТЕХНОЛОГИИ BIG DATA В ГОСУДАРСТВЕННОМ И МУНИЦИПАЛЬНОМ УПРАВЛЕНИИ: ОТЕЧЕСТВЕННЫЙ И МЕЖДУНАРОДНЫЙ ОПЫТ
Authors: Зубец А.Ж.
Published: September 2024

Данная работа направлена на выявление новых возможностей и узких мест для внедрения технологии «большие данные» (Big Data) в систему государственного и муниципального управления. В процессе её подготовки автором были рассмотрены различные аспекты и потенциальные возможности внедрения технологии в систему государственного и местного управления в России на примере ряда кейсов из отечественной и зарубежной практики. Выявлены основные направления внедрения больших данных в сферы управления, инструменты которые помогают ускорить этот процесс и риски использования данной технологии.
АКТИВЫ КАК ОБЪЕКТЫ БУХГАЛТЕРСКОГО УЧЕТА: ИНТЕРПРЕТАЦИЯ И КЛАССИФИКАЦИЯ
Authors: Гомбоева А.Н.
Published: September 2024

В условиях цифровизации и трансформации учетного процесса актуальны не только вопросы учета объектов, но и их сущность, значение, признание, характеристики. Теория и методология бухгалтерского учета претерпевают значительную реформу, и это связано с разработкой новых концепций, теории бухгалтерского учета и преобразованием нормативного регулирования. Такие изменения затрагивают основные элементы бухгалтерской отчетности: объекты учета. Из перечисленных объектов учета законодательно закреплено лишь определение фактов хозяйственной жизни. Активы являются основой производственной деятельности любого экономического субъекта и одним из важнейших элементов бухгалтерской отчетности. В российской учетной практике понятие актива трактуется неоднозначно, часто заменяется понятием имущество, ресурсы, единого мнения нет. В статье изучена экономическая природа активов, рассматриваются подходы к сущности, содержанию и классификации этих объектов.
АКТУАЛИЗАЦИЯ КОНЦЕПЦИИ НАСТАВНИЧЕСТВА В СИСТЕМЕ АДАПТАЦИИ МОЛОДЫХ СПЕЦИАЛИСТОВ В ЕСТЕСТВЕННЫХ МОНОПОЛИЯХ ЭЛЕКТРОЭНЕРГЕТИЧЕСКОГО КОМПЛЕКСА РОССИИ
Authors: Булатенко М.А. , Тарасова Н.В.
Published: September 2024

Естественные монополии электроэнергетического комплекса России характеризуются рядом особенностей своего функционирования и управления: высокая аварийность, связанная с человеческим фактором; высокие требования к промышленной безопасности и квалификации персонала; законодательное регулирование системы оплаты труда, количества сотрудников и методов управления персонала; старение персонала за счет оттока молодых кадров в более привлекательные компании с точки зрения современного поколения; ограниченные бюджетные средства и фонд оплаты труда; и другие. В статье ставится задача повышения мотивации и вовлеченности в рабочие процессы разных поколений сотрудников естественных монополий электроэнергетического комплекса России с учетом характерных моделей труда и профессионального развития поколений X, Y, Z. За основу берется уже существующая в этих организация концепция наставничества. Авторами предлагается организационно-экономический механизм по подготовке программ адаптации и обучения сотрудников поколения Z при сохранении накопленного опыта сотрудников поколения X, Y и получении синергетического эффекта от объединения поколений.