bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PENERAPAN SISTEM PENGENDALIAN INTERNAL PADA KUALITAS PELAPORAN KEUANGAN YAYASAN KESEHATAN DAN KESEJAHTERAAN MASYARAKAT DI MAUMERE
Authors: Permata Natalia Rosi , Dethan Minarni Anachi
Published: May 2021

ABSTRAK

 Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan sistem pengendalian internal berdasarkan teori COSO (Committee of Sponsoring Organizations of the Treadway Commission), diantaranya adalah lingkungan pengendalian, penetuan risiko, aktivitas pengendalian, komunikasi dan informasi, dan pengawasan berpengaruh pada kualitas pelaporan keuangan Yayasan Kesehatan dan Kesejahteraan Masyarakat. Jenis penelitian yang dilakukan adalah analisis deskriptif. Data yang digunakan adalah data primer dan data sekunder. Informan dalam penelitian ini  berjumlah empat orang. Teknik analisis data yang digunakan adalah teori dari  Milles dan Huberman.  Hasil penelitian ini menunjukan bahwa penerapan sistem pengendalian internal di Yakkestra belum sepenuhnya sesuai dengan teori yang yang dijabarkan dalam teori COSO. Pelaporan keuangan yang dihasilkan Yakkestra memiliki kualitas yang baik berdasarkan standar kualitas pelaporan keuangan yang ada.

 

Kata kunci:  Sistem Pengendalian Internal, Kualitas Pelaporan Keuangan
POTENSI PENERIMAAN PAJAK BUMI DAN BANGUNAN SEKTOR PERDESAAN DAN PERKOTAAN (PBB P2) DESA BANGKA LELAK KABUPATEN MANGGARAI
Authors: Kurnia Yulita Meilinda , Mutia Karmila Dwi Lestari
Published: May 2021

ABSTRAK

 Penelitian ini bertujuan untuk mengetahui potensi penerimaan Pajak Bumi dan Bangunan di Desa Bangka Lelak Kabupaten Manggarai. Data yang digunakan dalam penelitian ini adalah data kualitatif dengan sumber data primer dan data sekunder. Teknik pengumpulan data dalam penelitian ini adalah triangulasi dengan metode analisis data menggunakan model analitik yang digunakan oleh Miles dan Huberman. Dalam penelitian ini juga menggambarkan potensi penerimaan Pajak Bumi dan Bangunan di Desa Bangka Lelak Kabupaten Manggarai sebesar Rp81.840.912 dan potensi kerugian Pajak Bumi dan Bangunan sebesar Rp76.093.689 karena faktor penghambat yang disebabkan oleh pemerintah dan wajib pajak. Desa Bangka Lelak, Kabupaten Manggarai memiliki potensi pajak yang besar jika dilihat dari perubahan Pembangunan, Perekonomian Masyarakat dan Harga Jual Tanah.

 

Kata Kunci: Potensi, Pajak Bumi dan Bangunan.
ANALISIS KELAYAKAN INVESTASI PEMBUATAN BAGAN APUNG BARU (STUDI PADA NELAYAN BAGAN APUNG DI OESAPA, KOTA KUPANG)
Authors: Kerihi Anthon , Yunita Yunita
Published: May 2021

ABSTRAK

 Penataan jaring angkat sebagai usaha di bidang kelautan dan perikanan, serta memproduksi ikan dengan mengikuti kondisi laut dan cuaca yang dapat berubah dan mempengaruhi kegiatan produksi sehingga memberikan pendapatan yang tidak pasti dan sulit diprediksi. Oleh karena itu, penelitian ini dilakukan dengan tujuan untuk mengetahui apakah produksi ikan dengan menggunakan jaring angkat ini dapat dikatakan layak dari aspek hukum, pasar dan pemasaran, manajemen, teknis dan operasional, ekonomi, sosial, amdal, dan keuangan. Sebelum merekomendasikan kepada investor, diperlukan analisis kelayakan investasi untuk mengetahui tingkat kelayakannya. Analisis dilakukan dengan proyeksi 10 tahun menggunakan skenario pesimis, moderat dan optimis. Beberapa hal yang perlu dilakukan adalah, legalisasi kegiatan usaha, merancang strategi pemasaran, mengetahui kegiatan teknis dan operasional, menentukan empat fungsi manajemen, mengetahui dampak positif ekonomi, sosial, dampak negatif terhadap lingkungan dan menentukan perkiraan penjualan di masa mendatang dengan menghitung untung / rugi. , arus kas, penilaian kelayakan finansial (NPV, IRR, PP dan PI) dan analisis sensitivitas. Setelah dilakukan analisa, ditemukan bahwa investasi ini layak dan dapat direkomendasikan pada setiap skenario dan tentunya skenario optimis menghasilkan tingkat kelayakan yang lebih baik dibandingkan dengan skenario lainnya.

Kata Kunci: Analisis Kelayakan, Investasi, Lift Net, Industri Perikanan.
ANALISIS AKUNTABILITAS DAN TRANSPARANSI PELAPORAN KEUANGAN BUMDES (STUDI KASUS BUMDes INA HUK)
Authors: Rambu Ana Angelina Trimurti , Ga Linda Lomi
Published: May 2021

ABSTRAK

Penelitian ini bertujuan untuk menganalisis penerapan akuntabilitas dan transparansi pelaporan keuangan pada Badan Usaha Millik Desa (BUMDes) Ina Huk Desa Mata Air Kabupaten Kupang, Kecamatan Kupang Tengah. Prinsip Akuntabilitas yang digunakan pada penelitian ini yaitu Integritas, pengungkapan, dan ketaantan terhadap perundang-undangan. Sedangkan transparansi menggunakan 2 prinsip yaitu Informatif dengan indikator yang terdiri dari tepat waktu, jelas, akurat, dapat dibandingkan, serta mudah dipahami. Prinsip selanjutnya dari transparansi yaitu pengungkapan dengan indikator yang digunakan yaitu kondisi keuangan, susunan pengurus, bentuk perencanaan dan hasil kegiatan. Jenis penelitian yaitu Deskritif Kualitatif. Pengumpulan data yang dilakukan dengan dokumentasi dan wawancara dengan beberapa informan terkait yaitu kepala desa, pengurus BUMDes dan beberapa masyarakat. Hasil penelitian menunjukan bahwa BUMDes Ina Huk belum menerapkan Akuntabilitas dan Tranparansi dalam pelaporan keuangannya, hal ini dikarenakan laporan keuagan yang dibuat belum sepenuhnya memenuhi standar laporan keuangan SAK EMKM.

 

Kata Kunci: Akuntabilitas, Transparansi, Laporan Keuangan.
KOMITMEN ORGANISASI DAN MOTIVASI SEBAGAI PEMODERASI HUBUNGAN SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, DENGAN KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Authors: Leiwakabessy Theophilia Fina
Published: May 2021

ABSTRAK

Penelitian ini bertujuan untuk menguji komitmen organisasi dan motivasi sebagai pemoderasi hubungan sistem pengendalian intern pemerintah dan kompetensi sumber daya manusia dengan laporan keuangan pemerintah daerah. Populasi penelitian ini adalah pegawai Organisasi Perangkat Daerah Kabupaten Maluku Barat Daya. Pengambilan sampel menggunakan metode judgement sampling dengan jumlah sampel sebanyak 44 responden. Tenik pengumpulan data yang digunakan adalah teknik survei dengan mengunakan kuisioner. Analisis data menggunakan moderated regression analysis (MRA).  Hasil penelitian menunjukan sistem pengendalian intern tidak berpengaruh terhadap kualitas LKPD, kompetensi SDM berpengaruh terhadap kualitas laporan keuangan pemerintah daearah. Selanjutnya komitmen organisasi dapat memoderasi hubungan SPIP dan kualitas LKPD tetapi tidak dapat memoderasi hubungan kompetensi SDM dan kualitas LKPD. Sedangkan motivasi dapat memoderasi hubungan kompetensi SDM dan kualitas LKPD tetapi gagal memoderasi hubungan SPIP dan kualitas LKPD.

Kata kunci : Sistem Pengendalian Intern Pemerintah, Kompetensi SDM, Komitmen Orgasisasi, Motivasi, Laporan Keuangan Pemerintah Daaerah
PENGARUH IMPLEMENTASI PP NO 23 TAHUN 2018, PEMAHAMAN PERPAJAKAN, DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM
Authors: Anggraeni Vinska Kiki , Lenggono Tirza Oktovianti
Published: May 2021

ABSTRAK

Penelitian ini bertujuan untuk menguji secara empiris pengaruh Implementasi PP No 23 Tahun 2018, pengaruh pemahaman perpajakan, dan modernisasi sistem admninistrasi perpajakan terhadap kepatuhan wajib pajak UMKM. Metode penelitian dalam skripsi ini adalah analisis statistik deskriptif, uji kualitas data, uji asumsi klasik, analisis regresi berganda dan uji hipotesis. Jumlah populasi penelitian ini terdiri dari 14.200 wajib pajak orang pribadi UMKM yang terdaftar di Kantor Pajak Pratama Ambon dengan menggunakan penentuan sampel menggunakan rumus slovin diperoleh 100 orang sebagai sampel. Jenis data yang dipakai adalah data primer, diperoleh dari kuesioner yang dibagikan kepada responden. Hasil penelitian ini membuktikan secara parsial implementasi PP No 23 Tahun 2018 berpengaruh terhadap kepatuhan wajib pajak UMKM, pemahaman perpajakan berpengaruh kepatuhan wajib pajak UMKM dan modernisasi sistem admnistrasi perpajakan berpengaruh terhadap kepatuhan wajib pajak UMKM.

 

Kata kunci :  Implementasi PP No 23 Tahun 2018, Pemahaman Perpajakan dan Modernisasi Sistem Administrasi perpajakan.
ANALISIS TINGKAT KESEHATAN KOPERASI JASA KEUANGAN SYARIAH NI’MAH
Authors: Akbar Amnuadin , Angi Yohana Febiani
Published: May 2021

ABSTRAK

Penilaian kesehatan koperasi adalah kegiatan untuk mengukur tingkat kesehatan koperasi secara periodik. Penelitian ini bertujuan untuk mengetahui tingkat kesehatan Koperasi Jasa Keuangan Syariah Ni’mah tahun buku 2015-2019. Teknik pengumpulan data pada penelitian ini adalah wawancara dan dokumentasi. Analisis data mulai dari menghitung skor dari setiap aspek, menjumlahkan skor secara keseluruhan dan melakukan analisis trend. Hasil penelitian menunjukkan bahwa pada tahun buku 2015-2019 belum memperoleh skor maksimal, disebabkan karena terdapat beberapa aspek yang belum memperoleh skor maksimal diantaranya aspek kualitas aktiva produktif, aspek manajemen, aspek efisiensi, aspek likuiditas, aspek jati diri koperasi, aspek kemandirian dan pertumbuhan, dan aspek kepatuhan prinsip syariah.

 

Kata Kunci: Kesehatan Koperasi Jasa Keuangan Syariah
Pengaruh Pakan terhadap Status Fisiologi Kambing Kacang (Capra aegragus hircus) dengan Pola Pemeliharaan Insentif di Daerah Lahan Kering
Authors: Foeh Nancy , Datta Frans Umbu , Ndaong Nemay , Detha Annytha , Akal Rocky
Published: May 2021

The aim of this research was to determine the ratio between the provision of Moringa to the physiological status (body temperature) of female goats. This research was conducted in the dryland field laboratory of the Nusa Cendana University, using 16 adult female goats, with a range of  6-7 months and body weight ranging from 10-12 kg. Goats were divided into 2 groups, namely groups using ammoniated grass and concentrate formulations combined with Moringa and without Moringa. The results showed that the body temperature of kacang goats that placed in individual cages with incentive maintenance patterns with cage adaptation for approximately 45 days, with a feeding pattern with no moringa concentrate and with moringa that given in the morning ranged from 38.8-39.0˚C and 38.7-39.2˚C. While in the afternoon, ranging from 38.7-39.2˚C and 38.7-39.0˚C. The conclusion is this body temperature was still in the normal range of body temperature for young female kacang goats.
Efek Pemberian Kelor (Moringa oleifera Lam.) pada Pakan terhadap Gambaran Hemoglobin Sapi Ongole
Authors: Detha Annytha Ina Rohi , Marumata Dikhi , Datta Frans Umbu , Ndaong Nemay , Foeh Nancy
Published: May 2021

The Miracle Tree has been known as a plant that contains complete nutrition which has anti-anaemia properties. This study aims to study the effect of adding Moringa to feed on the image of blood haemoglobin in cattle, especially Sumba Ongole cattle. The study was conducted in 2017, at the Integrated Dryland Laboratory of the University of Nusa Cendana and the Health Laboratory of the East Nusa Tenggara Province Health Service. The sample in this study were 12 Sumba Ongole cattle aged 2-3 years with a bodyweight of 210.5 kg- 249 kg. Treatments on cattle were divided into 4 groups. The results of the study showed that the haemoglobin level on day 0 of each treatment was still within normal limits. On days 25 and 50, each treatment was in the normal range of haemoglobin levels. Based on the results of the study, it was concluded that statistically giving Moringa flour to the feed had a significant effect on the haemoglobin levels of Ongole cattle.
AKTIVITAS LARVA Culex sp TERHADAP EKSTRAK SERAI DAPUR (Cymbopogon citratus) DI KECAMATAN MAULAFA KOTA KUPANG
Authors: Ua Agatha Sada , Almet Julianty , Laut Meity Marviana
Published: May 2021

Dengue hemorrhagic fever (DBD) is still a health problem in Kota Kupang.DBD controls have been continuously performed to reduce the population of Culex sp. However, the modern larvicide has caused an environmental problem, toxic to species non-target and found to be resistance. The present study aimed to investigate the larvicidal activity of Cymbopogon citratuson Culex sp. The extract of C. citratus was used for larvicidal activity at concentration of 0%; 0.2%; 0.4%; 0.6%; 0.8% and 1%. The mortality rate was calculated after 2, 4, 12 and 24 hours. The results showed that the mortality of larvae was 5.3% (0%); 45.3% (0.2%); 70.6% 0.4%; 96% (0.6%); 100% (0.8% and 1%). The present investigation suggests the possible use of C. citratus as an ideal ecofriendly, larvicidal agent for the control of Culex sp.
Profil Eosinofil Sapi Sumba Ongole yang Diberikan Pakan Tepung Kelor (Moringa oleifera Lam.)
Authors: Datta Frans Umbu , Kaka Fautinus Mone , Detha Annytha Ina Rohi , Ndaong Nemay , Foeh Nancy
Published: May 2021

Moringa oleifera Lam contains protein compounds, vitamin A, minerals, essential amino acids, antioxidants, and flavonoids, and has an impact on the hematological profile. Based on the evaluated phytochemical, The aim of this study was to identify the eosinophil image of Sumba Onggle Cattle fed with moringa. The research was started from March to September 2017. The research was carried out was in the Integrated Dry Land Laboratory, Nusa Cendana University. and Regional Health Laboratory of East Nusa Tenggara Province. The stages of the research were started with the selection of the sample of the studied cattle (12 adult Sumba Ongole Cattle), the adaptation period, and the duration of treatment of moringa on the cattle for 50 days. The research sample chosen was. The results of the research data showed that the value of eosinophil in the first treatment from 0.32 x 103 / µl to 0.47 x 103 / µl. In contrast to treatment 2 which has a range of eosinophils at a value of 0.04 x 103 / µl to 0.69 x 103 / µl. However, the eosinophil value at the end of the treatment was in the normal range in cattle (0.1 x 103 / µl-1,2x 103 / µl). Eosinophil value data on day 50 showed that eosinophil values tended to increase and in the normal range of eosinophils. These results indicate that the cows fed with moringa showed an eosinophil profile that remained in the normal range.
DAMPAK MATERIALISME, PENGENDALIAN DIRI DAN MOTIVASI PADA PERILAKU PENGELOLAAN KEUANGAN KELUARGA
Authors: Hengo Maria Goreti , Ndoen Wehelmina M , Amtiran Paulina Yuritha
Published: May 2021

This study aimed to analyze the impact of Materialism, Self-Control and Motivation on the Behavior of Family Financial Management in East Penfui Village, Center Kupang District, Kupang Regency. This type of research used survey method, with a qualitative description approach. Data collection techniques used in the form of observation, questionnaires and interviews. The population in this study was the residents of Dusun 1 East Penfui Village with the total of 318 families (KK). The sample of research using purposive sampling and Slovin formula. The sample of research taken as many as 76 respondents. The results of this study indicated that Materialism, Self-Control and Motivation behave well to the Financial Management of families in the Dusun 1 East Penfui Village.

Keywords :  Materialism, Self-Control, Motivation, Financial Management Behavior
ANALISIS PENENTUAN POLA PRODUKSI UNTUK MEMINIMALISASI BIAYA TAMBAHAN
Authors: Nomeni Miger , Foenay Christien C. , Amtiran Paulina Yuritha
Published: May 2021

The goal of a company is to achieve optimal results and profits so that the continuity of the company can be maintained. The purpose of this study was to analyze the production patterns used by the Batako Jalan Baru in minimizing additional costs. Data collection techniques used in this study are additional cost analysis techniques using interviews, observation and documentation. This research was conducted in June 2020. The results of the study using three production patterns shows that the most efficient production pattern in minimizing additional costs on the Batako Jalan Baru is a corrugated production pattern because it has the smallest additional costs. The results of this study can provide an alternative choice for companies with the aim of minimizing costs.

Keywords: Analysis, Corrugated Production Patterns, Constant Production Patterns, Moderate Production Patterns.
KINERJA PERUSAHAAN PENGARUH DARI STRUKTUR MODAL, PROFITABILITAS DAN UKURAN PERUSAHAAN
Authors: Hertina Dede , Hidayat Mohamad Bayu Herdiawan , Deningtyas Fika
Published: May 2021

This study aims to determine the effect of Capital Structure, Profitability, Company Size on the Performance of the cigarette sub-sector companies listed on the IDX in 2014-2018. This research uses descriptive and verification methods with regression analysis tools and the coefficient of determination. The results of data processing analysis of the coefficient of determination obtained a fairly strong and unidirectional closeness of the relationship between the independent variable and the dependent variable and has a determination coefficient value of 47.91%. The results of testing the F test hypothesis indicate that the Capital Structure, Profitability and Company Size simultaneously have a significant effect on company Performance. Hypothesis testing using t test shows that Capital Structure has no significant effect on company Performance. Profitability has a significant effect on company Performance and Company Size has a significant effect on company Performance.

Keywords: Capital Structure, Profitability, Company Size, Company Performance
PENGARUH MORAL KARYAWAN DAN KOMITMEN ORGANISASIONAL TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOR PADA KOPERASI SIMPAN PINJAM CREDIT UNION SERVIAM KUPANG
Authors: Nailius Marsya Omega , Lay Elly , Ndoen Leony M
Published: May 2021

This research was conducted at KSP CU Serviam Kupang with the object of research are the KSP CU Serviam Kupang employees. This research is an associative research which provides an explanation of the causal relationship between variables based on two types of data, namely primary data and secondary data. Data collection was carried out using questionnaires, interviews and observation techniques. The sample in this study amounted to 67 people. The purpose of this study are (1) To analyze and describe Employee Morale, Organizational Commitment and Organizational Citizenship Behavior of KSP CU Serviam employees, (2) To analyze and describe the influence of Employees Morale on Organizational Citizenship Behavior of KSP CU Serviam employees, (3) To analyze and describe describe the effect of Organizational Commitment on Organizational Citizenship Behavior of KSP CU Serviam employees, (4) To analyze and describe the influence of Employees Morale and Organizational Commitment to Organizational Citizenship Behavior of KSP CU Serviam employees. Data analysis used descriptive statistical analysis techniques, inferential statistical analysis, multiple linear regression analysis, t test and F test. The results showed that (1) Employees Morale partially had a positive and significant effect on Organizational Citizenship Behavior in KSP CU Serviam Kupang, (2) Organizational Commitment partially had a positive and significant effect on Organizational Citizenship Behavior of KSP CU Serviam Kupang, (3) Employees Morale and Organizational Commitment simultaneously have a positive and significant effect on Organizational Citizenship Behavior of the KSP CU Serviam Kupang. Thus the company must continue to improve and pay attention to Employee Morale and Organizational Commitment in the company so that employees are always eager to work for the achievement of company goals.

 

Keywords : Employee Morale, Organizational Commitment, Organizational Citizenship Behavior.
EDUCATION ISSUES AMONG THE PALA'U COMMUNITY IN LAHAD DATU, SABAH
Authors: Mohd Tamring Budi Anto , Esa Mohd Sohaimi , Ationg Romzi , Ibrahim Mohd. Azri , Othman Irma Wani , Lukin @ Lokin Siti Aidah , Sharif Adam Sharifah Darmia
Published: May 2021

Education is no longer a local or national issue but a universal issue affecting the world today. It has become fundamental to the development of society as well as a key element of any government agenda globally. It also began to play it significant in the community of immigrants or the stateless. The documentation and their citizenship status which are highly debated, thus, have not only sparked another issue such as politics and international relations but also social issues such as humanitarian associated with education. The Pala’u of Lahad Datu has been among the community encountering citizenship and other issues in Malaysia. This study examines the education issues affecting the Pala’u in Lahad Datu, involving 136 participants who provided their responses through a set of survey questionnaires. The study shows that their traditional way of life of being so much atteched with the sea made the viewer's education less important. Apart from that, factors such as bullying in the school, access to school, their nomadic nature of life, and low awareness among their parents also have been the reason why they did not attend school. Moreover, the documentation or the citizenship problem also made the Pala’u ineligible to access school according to Malaysia law.
THE DEMOCRATIZATION OF THE REID COMMISSION: THE SIGNIFICANCE OF ALLIANCE PARTY’S LEADERSHIP
Authors: Esa Mohd Sohaimi , Othman Irma Wani , Ationg Romzi , Ibrahim Mohd Azri , Sharif Adam Sharifah Darmia , Abdul Hamid Jais , Hajimin Mohd Nur Hidayat Hasbollah
Published: May 2021

By independence, the leader of the Alliance Party has failed to reach a consensus on some controversial issues such as citizenship, the national language, and the special position of the Malays. Such matter was later handed over to an independent commission with the hopes that all races in Malaya will be fairly treated. Subsequently, the British government and the Malay Rulers were agreed to the formation of an independent commission namely the Reid Commission draw up a draft of Independent Malaya’s Constitution in March 1956. By applying a historical approach/method through an analysis of historical documents sought from the Public Records Office, London, and the National Archives of Malaysia, Kuala Lumpur, this paper discusses the significance of the Alliance Party leadership in the Reid Commission. This paper also discusses the dilemma faced by the Alliance Party leaders in seeking the consensus on the number of issues, including the key characteristics of a nation-state they intended to create after the independence. Moreover, debates between the delegation of the Alliance Party and the Reid Commission have also been given due attention. Accordingly, the study found that the credibility, as well as the tolerance shown by the leaders of the Alliance Party significantly, made the Reid Commission accepts the motion of independence. This is crucial as it was a key to the creation of the Federation of Malaya Constitution that led to the independence of Malaya in 1957.
LEADERSHIP ETHICS FOR SUSTAINABLE DEVELOPMENT OF YOUTH VOLUNTARY ASSOCIATION IN MALAYSIA
Authors: Ationg Romzi , Othman Irma Wani , Esa Mohd Sohaimi , Mohd Tamring Budi Anto , Hajimin Mohd Nur Hidayat Hasbollah , Abdul Hamid Jais
Published: May 2021

This paper presents a discussion on the need to improve leadership ethics for sustainable development of youth voluntary associations through the examination of theoretical literature that focuses on understanding leadership, particularly the leadership of youth voluntary associations. It also discusses the concept of youth, leadership, and youth voluntary associations. For this reason, this paper is being organized according to subtopics namely the concept of youth, youth voluntary associations, leaders and leadership, leadership ethics, and the need to improve leadership ethics among youth leaders. It is hoped that this preliminary discussion on the need to improve leadership ethics among the leaders of youth voluntary associations provides room for national development that focuses on youth development.
REVEALING THE POVERTY ERADICATION EFFORTS THROUGH AGRICULTURE SECTOR IN SABAH
Authors: Ationg Romzi , Esa Mohd Sohaimi , Ibrahim Mohd Azri , Othman Irma Wani , Hajimin Mohd Nur Hidayat Hasbollah , Sharif Adam Sharifah Darmia
Published: May 2021

Poverty eradication through the agricultural sector has been one of the most important agendas in Sabah. To understand this matter, an examination of poverty eradication history in Sabah is immensely valuable. Accordingly, by examine the documents such as books, official government reports journals, and newspapers, this paper discusses the poverty eradication efforts in Sabah. Based on the information obtained, it shows that the rural areas' economic development in Sabah through the agricultural sector has been the focus of both the state and the federal governments. This was carried out due to the need of ensuring the people of Sabah be able to improve their standard of living, particularly in terms of socio-economics well-being as they generally linked with the issue of poverty.
THE INFLUENCE OF EDUCATION ON ETHNIC DIVERSITY BEFORE AND AFTER INDEPENDENCE IN MALAYSIA
Authors: Sharif Adam Sharifah Darmia , Othman Irma Wani , Abdul Hamid Jais , Esa Mohd Sohaimi , Ationg Romzi , Lukin @ Lokin Siti Aidah , Mohd Tamring Budi Anto
Published: May 2021

This article discusses the influence of education on ethnic diversity in Malaysia. Malaysia is known for its unique society that is made up of various ethnic groups such as Malay, Chinese, Indian, Sabah, and Sarawak indigenous ethnic groups and many other ethnic groups. Each ethnic group has its own cultural practices, traditional customs, religious beliefs, and language but everyone can live in a harmony. In other words, ethnic diversity and cultural differences are not an obstacle to the plural society in this country to live together peacefully. Among the efforts made to create such an atmosphere is through the education system which plays an important role in instilling the spirit of nationalism and love of country. However, the effort to make Malaysia a country society that is united through the education system is not as easy as expected. There are challenges that need to be faced. Therefore, this article is focused to discuss what is the influence of education and what are the challenges faced in creating an education system that serves as an agent of community unification in the country. The study of this article was made using a qualitative analysis approach and using archival research methods as well as library research to obtain research information sources. This study will produce an analysis that can be used as a reference to improve or formulate better policies, especially in matters that benefit the efforts to strengthen harmonious inter-ethnic relations in Malaysia.
METHODS AND CHALLENGES IN MANAGING ETHNIC RELATIONS IN MALAYSIA
Authors: Lukin @ Lokin Siti Aidah , Esa Mohd Sohaimi , Abang Muis Abang Mohd Razif , Ationg Romzi , Mohd Tamring Budi Anto , Othman Irma Wani , Mokhtar Saifulazry
Published: May 2021

The sustainability of harmonious ethnic relations is much needed in the plural society of Malaysia. For this reason, Malaysia highly required specific management methods for such goal which can be implemented through various activities such as sports activities, arts, and culture, festivals, community social activities. Having said that, however, it is important to note that such a method generally associated with various forms of challenges. This paper discusses the methods and challenges in ethnic relations management in Malaysia based on an examination of secondary sources such as books, journals, and newspapers. Thus, it shows that despite the challenges and the new normal of life today, Malaysia maintains its harmonious ethnic relations due to the methods.
The Determinants of Green Banking Adoption in Bangladesh: An Environmental Perspective
Authors: Redwanuzzaman Dr. Md.
Published: May 2021

Purpose: The aim of this paper is to assess the environmental factors’ influence on the green banking adoption in Bangladesh.
Design/methodology/approach: This study is an empirical attempt to prove the cause and effect relationship for the hypotheses developed from a conceptual framework for which it has used both descriptive, as well as quantitative research. The survey unit of the analysis administered a simple random sampling technique over 323 respondents by using a structured questionnaire.
Findings: The study identified that the customer pressure, the competitor pressure and the community pressure are the salient environmental factors which have a positive inﬂuence on green banking adoption in Bangladesh.
Practical implications: The study may have significant implications providing the bank management with better understanding of the environmental factors and also the influence of it to find out appropriate strategies required to green banking practice.
Research limitations: The research is mostly based on primary data focused only the customers of commercial banks as respondents ignoring managerial samples across the banks.
Originality/value: To the best of the author’s knowledge, this study is one of the earliest initiatives to explore the environmental factors and its influence behind the adoption of green banking practices in Bangladesh.
Corporate Liquidity and Profitability Management: A Study on Textile Industry in Bangladesh
Authors: Fatema Kaniz , Mondal A.K.M. Golam Rabbani , Hossain Md Amzad
Published: May 2021

Purpose: This study aims to identify, whether corporate liquidity has an impact on profitability management concerning the textile sector in Bangladesh.
Design: This is a causal study where the dependent variable is profitability, measured by Return on Assets (ROA) and Return on Equity (ROE). For the independent variables, the study adopts the traditional liquidity variables, namely Current Ratio (CR), Liquid Ratio (LR), and Total Cash Ratio (TCR). This study is based on secondary data collected from the annual reports of selected textile companies. Here, multiple regression analysis and descriptive statistics techniques have been used to actualize the research objectives.
Findings: The study shows that there is statistically insignificant impact of liquidity on profitability management. It is unlikely that liquidity has influences on profitability management among the textile companies in Bangladesh.
Originality/Value: This study has empirically validated the impacts of corporate liquidity on profitability management. Therefore, the research can be helpful for cash management and increasing profitability concerning the textile sector.
EVALUASI KEBIJAKAN PERATURAN PEMERINTAH REPUBLIK INDONESIA NOMOR 66 TAHUN 2015 MENGENAI MUSEUM PADA MUSEUM MPU TANTULAR
Authors: Hidayat Endik , Jennifer Jennifer , Rahmawati Dewi , Pratiwi Nesy Hari
Published: May 2021

The Mpu Tantular Museum is one of the cultural heritages in the city of Sidoarjo which provides various artifacts and relics of the kingdom and the ancestors of the Indonesian nation, especially in the city of Surabaya and Sidoarjo. The implementation of Government Regulation No.66 of 2015 concerning museums is a rule that must be obeyed by the museum managers. But today there are still many museums in Indonesia that are not maintained and even neglected, this shows that there is an error in the implementation of these regulations. In this study using a qualitative descriptive method with a literature study approach. Researchers used observation techniques, interviews in making this study, the results of the study showed that there were several causes and obstacles that occurred in the running of the Mpu Tantular museum activities, namely the influence of globalization and also the influence of the Covid-19 pandemic which made no visitors come to the museum. thus reducing the income budget that is commonly used in managing, maintaining and providing salaries for employees.
Design of a stepwise safety protocol for lower limb prosthetic risk management in a clinical investigation
Authors: Thesleff Alexander , Ahkami Bahareh , Anderson Jenna , Hagberg Kerstin , Ortiz-Catalan Max
Published: May 2021

In research on lower limb prostheses, safety during testing and
training is paramount. Lower limb prosthetic users risk unintentional loss of
balance that can result in injury, fear of falling, and overall decreased confidence
in their prosthetic leg. Here, we present a protocol for managing the risks
during evaluation of active prosthetic legs with modifiable control systems. We
propose graded safety levels, each of which must be achieved before advancing
to the next one, from laboratory bench testing to independent ambulation in real-world
environments. This ensures safety for the research participant and staff.
Neo-Realist Paradigm and the Fragile State of Regional Cooperation in South Asia: Prospects and Challenges
Authors: Mr. Saqib Ullah Khan  , Ms. Sabira Iqbal  , Mr. Atta Ullah Jan
Published: May 2021

Regionalism is a process of regional cooperation amongst the countries sharing a common border, common values, homogeneity of culture, and common vested interests. While the western world adopted this paradigm early after World War II in the form of the EU, South Asian Region is still deprived of such models. The establishment of SAARC in 1985 by the efforts of the late Bangladeshi President Zia-ur-Rahman although raised certain hopes of regional connectivity in South Asia still the fate of this region lingers in the sky. While using secondary sources of data collection, this paper tries to attempt the underlying challenges and the palpable prospects responsible for the better integration of this region. It further analyses the failed regional cooperation and the role of India under the assumption of the Neo-Realist Paradigm of Kenneth Waltz that emerged in late 1970.
TƏBİİ NEFT TURŞUSU İLƏ ETİLENDİAMİN ƏSASINDA KOMPLEKSLƏRİN SİNTEZİ VƏ BAKTERİSİD XASSƏLƏRİNİN TƏYİNİ
Authors: Teyyub İsmayılov Teyyub İsmayılov , Sevinc Suleymanova Sevinc Suleymanova, Fəridə Tahirova, Sevda Əsədova
Published: May 2021

Təbii neft turşularinin etilen diaminlə 1:1 və 2:1 mol nisbətində kompleksləri alınmış, fiziki-kimyəvi göstəriciləri, inhibitor bakterisid xassələri öyrənilmiş və İQ- spektrləri çəkilmiş quruluşları araşdırılaraq təsdiq edilmişdir. Komplekslərin 5%-li məhlulları hazırlanmış və müəyyən edilmişdir ki, 1:1 mol nisbətində alınmış kompleks birləşmənin 250, 500 və 100 mq/l qatılıqda bakterisid effekti 23%, 33,3% və 63,3%-dir. Daha sonra, 2:1 mol nisbətində alınmış kompleks birləşmənin bakterisid xassələri təyin edlimişdir. Belə ki, 250, 500 və 1000 mq/l qatılıqda bakterisid effekti 43,3%, 46,6% və 73,3% olmuşdur. Bakteriyaların inkişafinın qarşısını almaq üçün nisbətən yüksək bakterisid effekti təbii neft turşusunun 2:1 mol nisbətində alınmış kompleks birləşmələrində müşahidə edilmişdir o biri birləşmələrlə müqayisədə.
Açar sözlər: təbii neft turşuları, etilendiamin, bakterisidlik, kompleks birləşmələr, sulfatreduksiyaedici bakteriyalar, korroziv-tehlükəli mikroflora
ENERJİ ÇEVRİLMƏLƏRİNİN MİKROKONTROLLERLİ İDARƏETMƏ SİSTEMİ
Authors: Ülvi Abdullayev Ülvi Abdullayev , Mirismayıl Ağamirli Mirismayıl Ağamirli , Kamran Orucov Kamran Orucov , Şahməhəmməd Balayev Şahməhəmməd Balayev
Published: May 2021

Tədqiat işi müasir dövrün tələblərindən biri olan alternativ enerji mənbələrindən ən çox istifadə olunan külək enerjisinin elektrik enerjisinə çevrilməsi məsələsinə həsr olunmuşdur. Həmçinin külək enerjinin azərbaycanda istifadəsinə baxılmışdır. Enerjinin çevrilməsi prosesi həyata keçdikdən sonra, alınan enerjinin toplanılması və düzgün istifadəsi üçün, proqramlaşdırılan məntiqi kontrollerlərdən istifadə edərək, idarəetmə sistemi qurulmuşdur.
Açar sözlər: alternativ enerji, günəş enerjisi, günəş paneli, MPLAB IDE, mikrokontroller, hidroenergetika, xüsusi proqram təminatı
PURPOSE AND DESCRIPTION OF THE COMPRESSOR STATION
Authors: Rauf Huseynli Rauf Huseynli
Published: May 2021

All work on the construction of pumping and compressor stations is usually divided into two groups of zero cycle work and ground cycle work. The work of the zero cycle includes the preparation of the construction site, earthworks, work on the construction of foundations for buildings, pumping units and technological equipment, work on the construction of underground pipelines and utilities. The work of the ground cycle includes work on the construction of buildings for pumping and compressor shops and auxiliary buildings, installation work on installation and fixing on the foundations in the design position of pumping units.
Compressor stations (CS) have been installed along the pipeline route to maintain a certain flow rate of the transported gas and to ensure optimal pressure in the pipeline. A modern compressor station is a complex engineering structure that provides the basic technological processes for the preparation and transportation of natural gas.
Keywords: compressor stations, gas pipeline, building structure, Booster compressor stations.
FORMATION OF STATE TAX POLICY MECHANISMS IN CONDITIONS OF UNCERTAINTY
Authors: Ovchar Serhii Ovchar Serhii
Published: May 2021

The elements of formation of the state tax policy, which envisage the following vectors of tax management development, namely: organizational and legal (fiscal regulation - increasing the mass of tax liabilities of the tax burden); functional-stabilizing (orientation of providing current budget needs and stabilization of social processes); investment (attraction of public and private capital); monitoring of the tax burden (analysis and assessment of the annual volume of tax flows, the consolidated budget of tax flows of the taxpayer, the forecast of key financial indicators), are determined.
Methodological approaches to assessing the effectiveness of socially oriented state tax policy in decentralization on the basis of functional-stabilizing approach, by providing current budget needs for stabilization of social processes, which ensures the development of human resources through tax mechanisms (regulation of direct and indirect taxes; regulation; proportions of taxes of different levels, transfer of tax burden from one category of taxpayers to others, regulation of taxes, objects of taxation, methods of calculating the tax base, tax benefits, calculation procedure and payment deadlines).
Mechanisms for the formation of state socially oriented tax policy on the following components: functional-targeted (implementation of methods of progressive taxation, compliance with the principles of social obligations of the state and redistribution of income between different categories of citizens to maintain social balance in society); organizational - economic (financial support of social activities of the state; accumulation and expansion of social and regulatory
potential of public finances), are developed.
Keywords: public administration, state tax policy, civil society institution, tax climate, tax management, tax burden, social processes, tax mechanisms, tax potential, tax rates, socially oriented tax policy.
ORGANIZATIONAL AND METHODOLOGICAL PROVISIONS OF STRATEGIC AUDIT OF ECONOMIC ACTIVITY OF ENTERPRISES ENTERPRISING ACTIVITIES
Authors: Parshakov Valerii Parshakov Valerii , Tsependa Volodymyr Tsependa Volodymyr
Published: May 2021

In order to form methodical principles of internal strategic audit of activity the development of homogeneous well-known principles of economic audit through adaptation of specific principles is offered. The research was based on the functional-vector orientation of the objects of strategic audit, highlighting two levels of differentiation: 1 - level - types of economic activity of the granite mining enterprise (production and administrative activities); Level 2 - vectors within each of the above activities (strategic environment, development strategy, strategic
gaps). This approach will allow covering as much as possible all the important provisions of the strategy for the development of granite mining companies, which will contribute to a more thorough study and support the likelihood of the latter or its refutation.
The article forms a descriptive model of specific methodological tools for strategic audit of granite mining enterprises, which provides segmentation of the latter in terms of the 2nd level of differentiation of internal strategic audit of granite mining enterprises. In order to identify the risks of internal strategic audit of granite mining enterprises, their classification is formed. For the final formalization of the developed organizational and methodological provisions of the internal
strategic audit of the granite mining enterprise, the structure of the Standard of the internal strategic audit of the granite mining enterprise has been developed.
Keywords: audit, granite mining enterprises, strategic audit, granite mining activity.
THE CHALLENGES FACING PALM OIL INDUSTRY IN NIGERIA
Authors: Shehu Sani , Salleh Mohd Afandi , Syahadat Edy Fitriawan
Published: May 2021

The oil palm plantation can be found throughout West Africa and palm oil has contributed significantly towards the Nigerian exports. However, the palm oil industry in Nigeria was declining to 36.4% in 1969 and 13.2% in 1974 in spite of being the largest global exporting country at the beginning of 20th Century. Since then, domestic consumption has increased, slow growth in palm oil production and low output was delivered. The equipment of production is considered obsolete, the plantations are aging, the technology access is very little, and financing is insufficient. This indicated a threat and inefficiency of Nigerian palm oil industries to cater for the needs of people regardless of the increase in oil demand locally as the  palm kernel oil is becoming important food and raw materials. Due to this problem, Nigeria remained to receive palm oil from Malaysia even though the seedlings was originated from Nigeria. Other large importers include from Benin, Ghana, Ivory Coast and Togo. This issue has caused Palm oil production in Nigeria to be more expensive and not competitive if compared to other countries like Malaysia and Indonesia. Hence, the objective of this paper explores the challenges facing palm oil industry in Nigeria using qualitative data through document and thematic analysis. The semi-structured interview was analysed by utilizing Atlas ti 8 software. The findings of the paper shows that there are challenges facing palm oil industry in Nigeria such as lack of good planting materials, poor funding, improper milling and lack of technology. From this, it is confirmed that there are numerous challenges facing palm oil industry in Nigeria which requires aids from the government from allocation of huge amount of its budget to agriculture and establish better policies for the palm oil industry that will attract more public and private investment.

Keywords: Oil Palm, Palm Oil, Palm Oil industry in Nigeria, Challenges
APLIKASI PRINSIP MAQASID SYARIAH DALAM PENGURUSAN IBADAH KORBAN PASCA COVID 19
Authors: Ahmad Nurfahiratul Azlina , Ab Lateh Ahmad Termizi , Abdul Halim Imaaduddin , Saidin Adlan
Published: May 2021

Maqasid syariah is one of the universal principles as the axis determined by syarak to be implemented to benefit his servants. Maqasid syariah is also an important element that needs to be taken in the process of implementation or legislation of a law. Every provision of a law must have a purpose and wisdom that Allah swt has set for his servants. Recognizing this fact need to translate maqasid syariah in every aspect of life for example in the field of post-covid sacrifice worship management. The application of the elements of maqasid syariah is able to ensure the safety and well-being of the ummah to be in line with the demands and tenets of Islam so that sacrificial worship contributes to its role in maintaining the 5 principles of maqasid syariah. In addressing the issue of COVID 19 by giving the people an understanding of the importance of the function of sharia maqasid in ensuring human well-being and subsequently taking care of human life to prevent the spread of this covid 19 epidemic and Muslims will survive by keeping the SOP set in this sacrificial ritual. In general, the method used in producing this study is part of a qualitative approach that involves highlighting and analysis of secondary data obtained through documents, research results or writing that has been highlighted. The data obtained were then analyzed systematically using writing content analysis techniques. 

Keywords: Maqasid Syariah, Disease, Islam, Survive, covid-19

 

Abstrak: Maqasid syariah merupakan salah satu prinsip sejagat sebagai paksi yang ditentukan oleh syarak untuk dilaksanakan bagi memberi kebaikan kepada hambanya. Maqasid syariah juga merupakan elemen penting yang perlu diambil kira dalam proses pelaksanaan atau pensyariatan sesuatu hukum. Setiap pensyariatan sesuatu hukum pasti disebaliknya ada tujuan dan hikmah yang Allah swt telah tetapkan bagi hambanya. Menyedari hakikat ini keperluan menterjemahkan maqasid syariah dalam setiap aspek kehidupan sebagai contoh dalam bidang pengurusan ibadah korban pasca covid. Penerapan elemen maqasid syariah berupaya menjamin keselamatan dan kesejahteraan ummah agar selari dengan tuntutan dan lunas-lunas Islam supaya ibadah korban menyumbangkan peranannya dalam menjaga 5 prinsip maqasid syariah. Dalam menangani isu COVID 19 dengan memberi kefahaman terhadap rakyat betapa pentingnya fungsi maqasid syariah dalam menjamin kesejahteraan manusia seterusnya menjaga nyawa manusia bagi mengelakkan dijangkiti penularan wabak covid 19 ini dan umat Islam akan terselamat dengan menjaga SOP yang ditetapkan dalam ibadah korban ini.  Secara umumnya, metod yang digunakan dalam menghasilkan kajian ini merupakan sebahagian daripada pendekatan kualitatif yang melibatkan sorotan dan analisis data sekunder yang diperolehi melalui dokumen, hasil kajian atau penulisan yang telah disorot. Data yang diperolehi kemudian dianalisis secara sistematik menggunakan penulisan teknik analisis kandungan.
THE TENET OF CORPORATE SOCIAL RESPONSIBILITY FOR ENVIRONMENT AND ITS PRACTICE IN INDONESIA
Authors: Abbas Ahmad , Rayyani Wa Ode , Syahadat Edy Fitriawan
Published: May 2021

The tenet of Corporate Social Responsibility (CSR) positions the environment as logocentrism so that almost all firms increasingly desire to appear “green”. An expanding number of firms are going green and are made public through corporate social reports. Green CSR is a philosophy for describing the environmental aspect of CSR. In Indonesia, it however lacks the discussion and the response after the government applies the law and regulation. This paper highlights the Indonesian government role of attracting firms to be involved in carrying out the environmental performance. The tenet of legitimacy theory is reviewed to elaborate environmental CSR practice. The aim of this paper is to provide critical perspective of understanding the environmental responsibility. It posits that environmental CSR practice in Indonesia is only addressed to legitimize the business. Firms are more involved in carrying out the environmental performance due to the mandate from dominant rules and rating values enforced by the government. For an integrated synergy in maximizing sustainable development, the government should heighten collaboration activities with small firms and provide an assessment in accordance with their characteristics.

Keywords: CSR, Environment, Firms, Legitimacy, Rule