bluuebunny/crossref_metadata_2025 huggingface dataset:
Religious Character Formation Through Islamic Habituation in Primary Education
Authors: Nurizah Ainawa Kholilatul , Amrullah Muhlasin
Published: October 2024

The general background character education plays a crucial role in shaping moral and ethical behavior in students, particularly within primary education settings. In Islamic educational institutions, there is a notable emphasis on integrating religious values into character development, with a focus on habituation practices to reinforce these values among students. However, there is limited empirical research that specifically examines the effectiveness of Islamic habituation as a method for strengthening religious character in primary education. This study aims to explore the implementation and impact of Islamic habituation on religious character formation among students at Muhammadiyah 1 Sidoarjo Elementary School. Findings reveal that the systematic application of Islamic habituation, including practices such as daily prayers, gratitude, and the 5S culture, significantly enhances students' moral behavior and engagement in religious activities. This research contributes to the existing body of knowledge by providing evidence of the positive outcomes of religious habituation in an educational context, emphasizing its role in character education. The results suggest that integrating Islamic habituation into primary education not only fosters individual moral development but also promotes a supportive community environment conducive to religious learning, thereby reinforcing the importance of character education within the broader educational framework.
 
Highlights: 

Systematic Islamic habituation practices enhance students' moral behavior.
Integration of religious values fosters a supportive community environment.
Empirical evidence contributes to the understanding of character education in Islamic contexts.

Keywords: Islamic Education, Character Formation, Habituation, Primary Education, Moral Development
Preparing Adaptive Graduates, Islamic and Professional in the Era Society 5.0
Authors: Effendi Fauzan , Fahyuni Eni Fariyatul
Published: October 2024

Abstract. The evolution of Society 5.0, characterized by advancements in Artificial Intelligence (AI) and the Internet of Things (IoT), necessitates that Islamic higher education institutions adapt to these changes. General Background: The Faculty of Islamic Studies at Universitas Muhammadiyah Sidoarjo (UMSIDA) aims to produce graduates who possess both Islamic values and professional competencies, particularly in AI. Knowledge Gap: However, there is a lack of curricula that effectively integrate AI with ethical considerations rooted in Islamic teachings. Aims: This paper proposes a development plan to enhance curricula, faculty competencies, and the responsible integration of AI. Results: The findings emphasize the need for graduates to collaborate effectively with AI while maintaining ethical standards. Novelty: This study introduces a strategic vision for 2032, focusing on innovative curriculum design and faculty development in line with Islamic principles. Implications: By equipping graduates with the necessary skills and ethical awareness, this framework ensures the relevance of Islamic education in a technologically advanced society, preparing them for future challenges with integrity and competence.
Highlights:

Curriculum Integration: Emphasizes the need for curricula that blend AI skills with Islamic ethical teachings.
Graduate Competence: Aims to prepare graduates for collaboration with AI technologies while upholding professional integrity.
Strategic Vision: Proposes a framework for 2032 focused on innovation and adaptability in Islamic higher education.

Keywords: Profesional, Islamic Value, Adaptation, Era Society 5.0, Artificial Intelligence, Curriculum Development
Overcoming Learning Barriers in Faraid Education for Improved Student Outcomes
Authors: Kurniawan Fahdulloh , Haryanto Budi
Published: October 2024

General Background: Pondok Pesantren (Islamic boarding schools) are vital for character and knowledge development in Indonesia, especially in the study of faraid (Islamic inheritance law). Specific Background: At Wali Barokah Islamic Boarding School in Kediri City, students face obstacles such as ineffective teaching methods, limited resources, and challenges in understanding Arabic texts. Knowledge Gap: Existing research has not thoroughly analyzed these specific barriers and their impact on learning outcomes. Aims: This study identifies the obstacles faced in faraid education and offers strategic recommendations for improvement. Results: Using qualitative methods, the research reveals that methodological issues, insufficient materials, and rigid teaching styles significantly hinder student understanding and motivation. Novelty: This study provides a comprehensive analysis of the barriers affecting faraid learning. Implications: It highlights the need for adaptive teaching methods and improved resources to enhance student engagement and comprehension, ultimately fostering competent graduates in accordance with Islamic law.
Highlights:

Ineffective Teaching Methods: Predominantly traditional approaches lead to student disengagement and reduced comprehension.
Language Challenges: Difficulties in understanding Arabic texts hinder students' ability to grasp complex concepts in faraid.
Resource Limitations: Insufficient learning materials negatively impact the applicability and relevance of the knowledge acquired by students.

Keywords: Faraid Knowledge, Islamic Boarding School, Learning Obstacles, Teaching Methods, Student Motivation
Pengembangan Media Pembelajaran Interaktif Menggunakan Articulate Storyline
Authors: Romadlon Dzulfikar Akbar , Farisi Muhammad Salman Al
Published: October 2024

The general background advancement of technology has transformed educational practices, necessitating innovative learning media to engage students effectively. Specific background In the context of Islamic education, particularly in the study of fiqh, there is a growing need for interactive learning tools that can facilitate student understanding and engagement. Knowledge gap However, there is limited research on the application of interactive learning media, such as Articulate Storyline, within pesantren settings to support fiqh education. Aims This study aims to develop and evaluate the use of Articulate Storyline as an interactive learning medium for teaching fiqh in An-Nur Islamic Boarding School. Results The findings demonstrate that Articulate Storyline enhances student engagement and understanding of fiqh concepts by integrating various multimedia elements, such as text, graphics, audio, and video, into the learning experience. Novelty this research highlights the innovative use of Articulate Storyline in Islamic education, providing a structured approach to developing engaging learning media that is responsive to students’ interests and experiences. Implications The study's implications suggest that incorporating interactive learning media can significantly enrich the educational experience in pesantren, encouraging active participation and improving overall learning outcomes. Additionally, it emphasizes the role of educators in utilizing technology effectively to foster critical thinking and analytical skills among students in the learning process.
Highlights:
 

Articulate Storyline enhances student engagement through multimedia integration.
Interactive learning tools facilitate understanding of fiqh concepts in pesantren settings.
Educators play a crucial role in effectively utilizing technology to promote critical thinking.

Keywords: Articulate Storyline, Islamic Education, Interactive Learning, Fiqh, Pesantren
Integrating Islamic Values and Sports for Children's Moral Development
Authors: Arifin Andy , Nisak Nur Maslikhatun
Published: October 2024

The general background shows the need for an educational approach that integrates Islamic values and sports activities to shape children's morals holistically. The specific background underscores the importance of this research at TPQ Al-Mu’minun, which teaches the Qur’an and integrates sports into its curriculum. The existing knowledge gap is the lack of in-depth understanding of the impact of integrating Islamic values in sports on children's behavior. The aim of this research is to analyze how this integration affects the morals of children at TPQ Al-Mu’minun. The results show that sports activities such as archery and martial arts enhance children's discipline, responsibility, and ability to manage emotions. The novelty of this research lies in the holistic approach that combines physical and moral aspects in children's education. The implications of these findings indicate that character education that integrates Islamic values and sports can provide significant benefits in shaping positive morals in children, which in turn strengthens their self-confidence, respectful attitudes, and obedience in daily life.
Highlights:
 

The integration of Islamic values in sports contributes to the positive development of children's morals.
Activities such as archery and martial arts enhance discipline, responsibility, and the ability to manage emotions.
The post-activity reflection process deepens children's understanding of Islamic values in their daily lives.

Keywords: Integration Islamic Values, Sports, Children's Morals, Character Education, Reflection
Integrating Technology in Tahfidzul Qur'an School Development Programs
Authors: Nugroho Apriyanto , Astutik Anita Puji
Published: October 2024

Islamic educational institutions face the challenge of integrating information technology into their programs to enhance their long-term sustainability and effectiveness. However, there is limited research on how tahfidzul Qur'an programs can incorporate technological advances for improved school development. This study addresses this gap by exploring the development of an information technology-based tahfidzul Qur'an school program at Al Azhar International Islamic Boarding School. Utilizing an exploratory descriptive qualitative method, the research gathers insights from the school's founder to identify key strategies. The results indicate that careful planning, monitoring, and evaluation are essential for achieving long-term educational goals. Human resource development, seen as a valuable institutional asset, must be prioritized through regular training. Additionally, optimizing information media is crucial to increase the institution's visibility and attract prospective students. The novelty of this study lies in its focus on integrating technology into religious education management. The implications suggest that effective use of technology in tahfidzul Qur'an school programs can align graduate outcomes with the institution's vision and mission, setting a model for similar educational programs seeking sustainable development.
Highlights:

Strategic long-term planning is vital for program success.
Human resource quality is crucial for institutional growth.
Technology optimization attracts potential students and ensures program sustainability.

Keywords: School Development, Information Technology, Tahfidzul Qur'an, Educational Planning, Human Resource Training
Legal Evolution: Analyzing Minerba Law No. 3/2020 Amendments on Reclamation and Post-Mining Responsibilities
Authors: Lestari Melati Indah , Rosnawati Emy
Published: October 2024

This study analyzes shifting norms in Indonesian mining law, focusing on the phrases "and/or" in Article 96 and "guaranteed" in Article 169A paragraph (1) of Law no. 3 of 2020 Minerba. Using a normative method with a statutory approach and historical interpretation, it finds that "and/or" offers flexibility for mining companies in choosing reclamation or post-mining activities, while "guaranteed" is replaced with "can be given," implying stricter conditions for operating permit extensions. This research underscores a redefined responsibility framework, emphasizing adaptability and stringent criteria in mining operations.

Highlights :

Flexibility in Activity Choice: "And/or" offers mining companies the flexibility to choose between reclamation and post-mining activities, enhancing efficiency.
Stricter Permit Conditions: "Guaranteed" replaced with "can be given" implies stricter terms for operating permit extensions, ensuring compliance.
Redefined Responsibility Framework: The study reveals a redefined framework emphasizing adaptability and stringent criteria in Indonesian mining law.

Keywords: Indonesian mining law, shifting norms, responsibility, reclamation, operating permits
Boosting Tax Compliance through Education in Indonesia
Authors: Pratama Riang , Ernandi Herman
Published: October 2024

This study examines the factors affecting boarding house tax compliance in Candi District, Sidoarjo Regency. Despite the high tax potential, many business owners neglect their tax obligations. Using a quantitative descriptive approach, data were collected from 33 boarding house owners via questionnaires and analyzed using multiple linear regression. Results indicate that taxpayer knowledge, understanding, and awareness significantly enhance compliance. This research highlights the need for targeted educational and awareness programs to improve tax compliance among boarding house owners in industrial areas.
 
Highlight: 

High Potential: Industrial area boarding house taxes are significantly underutilized.
Key Factors: Knowledge, understanding, and awareness boost taxpayer compliance.
Policy Implications: Educational programs improve tax compliance in industrial areas.

 
Keyword:  tax compliance, boarding houses, taxpayer knowledge, Sidoarjo, quantitative analysis
Success and Challenge Reporting through BOS Fund Management
Authors: Rasyid Anugerah Ab’du , Nurasik Nurasik
Published: October 2024

This study assesses the management of school operational assistance funds (BOS) at Pucang 4 Public Elementary School, Sidoarjo Regency, Indonesia, focusing on planning, utilization, reporting, and identifying supporting factors and obstacles according to the 2021 BOS Technical Guidelines. Through qualitative methods including observation, documentation, and interviews, the study reveals successful planning and utilization but challenges in timely reporting. Despite limited financial expertise among school staff, efforts were made to meet reporting criteria, albeit with delays. The findings emphasize the importance of effective communication and training in financial management to enhance reporting practices, and suggest addressing challenges such as delayed fund disbursement and insufficient guidance from education authorities to ensure transparent and accountable use of BOS funds, offering insights for policymakers and educational administrators to refine guidelines and support mechanisms.
Highlights:
1. Efficient BOS fund planning and utilization.2. Reporting challenges despite efforts.3. Communication crucial for transparent financial management.
Keywords: School Operational Assistance Funds, Management, Reporting, Challenges, Education Governance
Self-Efficacy, Work Environment, and Discipline Boost Job Satisfaction in Indonesia
Authors: Rahmatullah Alif Maulana , Firdaus Vera
Published: October 2024

This study examines how self-efficacy, work environment, and work discipline affect job satisfaction at PT. Sinaraya Nugraha Ahmadaris Medika. Using a quantitative, descriptive approach, the research sampled 117 employees from a population of 166 through proportional random sampling. Data collection involved observation, interviews, and questionnaires, and analysis was performed using multiple linear regression with SPSS version 22. The results indicate that self-efficacy, work environment, and work discipline each have a positive and significant impact on job satisfaction. These findings suggest that improving these factors can enhance employee satisfaction and potentially boost organizational performance.
 
Highlight: 

Self-efficacy positively impacts job satisfaction.
Better work environments increase job satisfaction.
Strong work discipline boosts job satisfaction.

Keyword: self-efficacy, work environment, work discipline, job satisfaction, quantitative research
Impact of Online Reviews, Pricing, and Viral Marketing on Shopee Purchases
Authors: Anggraini Nita , Ubaidillah Hasan
Published: October 2024

This study investigates the influence of Online Consumer Review (X1), Price (X2), and Viral Marketing (X3) on Purchase Decisions (Y) on Shopee among students of the Faculty of Business, Law, and Social Sciences at the University of Muhammadiyah Sidoarjo. Utilizing quantitative methods and IBM SPSS Version 25 for analysis, data was collected through survey questionnaires from 110 students selected via purposive sampling. Results indicate that Online Consumer Reviews, Price, and Viral Marketing significantly impact Purchase Decisions on Shopee. The findings underscore the importance of these factors in shaping consumer behavior on e-commerce platforms like Shopee, suggesting practical implications for businesses to optimize these aspects for enhanced consumer engagement and decision-making processes. Future research should explore additional variables and expand sample sizes to further enrich understanding of online consumer behavior.
Higlight:
 

Factor Influence: Reviews, pricing, viral marketing significantly affect purchase decisions.
Quantitative Approach: SPSS utilized for rigorous data analysis.
Business Insights: Study offers practical strategies for enhancing online engagement.

 
Keywoard:  Online Consumer Reviews, Price, Viral Marketing, Purchase Decisions, E-commerce Platforms
Business Models Drive Investor Reactions in Construction Sector
Authors: Mutala’liah Lili’ , Nurasik
Published: October 2024

This study investigates the effect of presenting integrated reporting elements in annual reports on investor reactions in building construction companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020. Using a quantitative method with multiple linear regression analysis in SPSS version 18, the study analyzed data from 10 purposively sampled companies. Results indicate that the business model element significantly affects investor reactions, while other elements like organizational description, governance, risks and opportunities, strategy and resource allocation, performance, future prospects, and basic elements of disclosure do not. These findings suggest companies should focus on enhancing their business model disclosures to better meet investor expectations and improve market responses.
 
Highlight:  

Business Model Impact: Only the business model significantly affects investor reactions.
Other Elements: Organizational description, governance, etc., show no significant investor impact.
Recommendation: Enhance business model disclosures to meet investor expectations.

Keyword:  Integrated Reporting, Investor Reactions, Building Construction, Indonesia Stock Exchange, Quantitative Analysis
Online Strategies Drive Fast Food Consumer Behavior in pandemic marketing
Authors: Aulia Nabilah Syaharani , Adji Kusuma Kumara
Published: October 2024

This study investigates how social restrictions, online marketing, and product bundling influence consumer behavior in purchasing McDonald's products in Sidoarjo. Surveying 108 consumers, data were analyzed using SPSS 20 with various statistical tests. Results indicate that social restrictions have a mixed but not significant impact, while online marketing and product bundling both significantly and positively affect consumer behavior. The findings underscore the effectiveness of online marketing and product bundling strategies in engaging consumers and boosting sales during the pandemic.
Highlights:
1. Social restrictions: mixed impact, not significant on consumer behavior.2. Online marketing: significant, positive effect on consumer behavior.3. Product bundling: enhances engagement, boosts purchasing decisions.
Keywords: Consumer behavior, Social restrictions, Online marketing, Product bundling, Fast food industry
Empowering Community Welfare through BUMDes Strategies
Authors: Faridah Umi , Ravita Nur
Published: October 2024

This qualitative case study investigates the financial management and operational strategies of Village-Owned Enterprises (BUMDes) in Kenongo Village, Sidoarjo, aiming to enhance community welfare. Through interviews, observation, and documentation, key challenges such as limited community involvement and adherence to management principles are identified. Results show that despite existing facilities, BUMDes face obstacles in optimizing their functions. The study underscores the importance of community engagement and adherence to management principles in BUMDes' operations, suggesting implications for improving economic prospects and empowering local communities.
Highlight:

Limited Engagement: Community involvement impacts BUMDes' effectiveness.
Principle Adherence: Management principles influence BUMDes' performance.
Economic Boost: Enhanced BUMDes operations benefit local economic development.

Keywoard: BUMDes, financial management, community welfare, case study, Sidoarjo.
Empowering MSMEs Globally with Digital Literacy and Financial Resilience Strategies
Authors: Noor Muhammad Agil Hidayat Husni , Sriyono Sriyono
Published: October 2024

This study investigates the impact of Capital Management, Digital Literacy, Risk Management, and Record-Keeping Transaction Finance on Micro, Small, and Medium Enterprises (MSMEs) during the pandemic in Sidoarjo's Food and Beverage sector. Using a sample of 115 MSMEs, the study reveals that Capital Management, Digital Literacy, and Record-Keeping Transaction Finance positively influence MSME finance performance, while Risk Management shows no significant impact. The findings underscore the importance of effective financial strategies and digital literacy in bolstering MSME resilience during challenging times, offering practical insights for policymakers and stakeholders aiming to support MSME growth and sustainability.
 
Highlight: 

Financial resilience through strategic management empowers MSMEs during crises.
Digital literacy fuels MSME growth, enhancing online marketing and engagement.
Understanding risk management is vital for MSME sustainability and success.

 

 
Keyword:  MSMEs, Capital Management, Digital Literacy, Risk Management, Pandemic
Enhancing Public Service Performance through Motivation, Environment, and Discipline
Authors: Faizi Ahmad Nur , Sumartik  , Oetarjo Mas
Published: October 2024

This study investigates how motivation, work environment, and work discipline influence the performance of Integrated Referral and Service System (SLRT) officers at the Social Affairs Office of Sidoarjo Regency. Using a quantitative approach with a Likert scale questionnaire administered to 85 SLRT officers, data were analyzed through multiple linear regression in SPSS 25. The results reveal that motivation, work environment, and work discipline significantly impact employee performance. Specifically, higher levels of motivation, supportive work environments, and strong work discipline correlate positively with enhanced performance among SLRT officers. These findings highlight the importance of fostering motivational factors, improving work environments, and maintaining effective work discipline to optimize service delivery and organizational effectiveness within public service sectors.
Highlight:

Employee motivation significantly impacts public service performance outcomes.
A conducive work environment fosters higher productivity and job satisfaction.
Discipline ensures adherence to standards and enhances organizational effectiveness.

Keywords: Public service, employee performance, motivation, work environment, discipline
Enhancing Internal Factors Unlocks Profit in Saudi Banks
Authors: Daghir Asmaa Abdul rida , Habeeb Omar Mohammed , Saeed Yasir Jihad
Published: October 2024

General Background: Banks' profitability is crucial for financial stability and economic growth. Specific Background: Internal factors such as capital adequacy, asset quality, and management effectiveness play a significant role in determining profitability. However, the impact of these variables on Saudi banks needs further exploration. Knowledge Gap: Existing research lacks a comprehensive analysis of how these internal variables affect the profitability of Saudi banks over a long period. Aims: This study examines the effect of changes in capital adequacy, asset quality, management effectiveness, and liquidity on the bank profit index, measured by the return on assets (ROA) at Saudi Fransi Bank from 2000 to 2022. Results: Quantitative analysis reveals that capital adequacy and asset quality have a significant positive impact on ROA, with 1% increases in each leading to 20% and 76% increases in ROA, respectively. In contrast, increased liquidity and management inefficiency negatively affect ROA, decreasing it by 33% and a significant margin, respectively. The internal variables account for about 96.4% of the variation in profitability. Novelty: This study offers a detailed long-term analysis of internal factors affecting bank profitability in Saudi Arabia. Implications: Enhancing asset quality and management effectiveness is crucial for improving profitability and reducing costs, benefiting both Banque Saudi Fransi and the broader banking sector.
Highlights:
 

Positive Impact: Capital adequacy and asset quality enhance bank profitability.
Negative Impact: Higher liquidity and management inefficiency reduce profitability.
High Explanatory Power: Internal variables explain 96.4% of profitability variation.

 
Keywords: Bank Profitability, Return on Assets, Capital Adequacy, Asset Quality, Management Effectiveness
Competence, Training, Professionalism, and Financial Rewards Shaping Students’ Career Choice as Auditors
Authors: Huda Miftahul , Abidin Fityan Izza Noor
Published: October 2024

This study addresses the increasing demand for competent auditors by exploring how competence, professional training, and audit professionalism influence accounting students' career interest in auditing. Despite previous research on career selection, the knowledge gap lies in understanding the role of financial rewards as a moderating factor. This research aims to assess the impact of these factors while considering financial rewards as a moderator. Using a quantitative approach, data was collected from 120 accounting students from the 2020 and 2021 cohorts at Muhammadiyah University of Sidoarjo. Results indicate a positive relationship between competence, professional training, and audit professionalism with students' interest in auditing. Financial rewards were found to moderate the relationship between competence and career interest, as well as audit professionalism and career interest; however, it did not moderate professional training. The novelty of this study lies in examining financial rewards' moderating role, offering new insights for academic institutions to focus on competence and professionalism enhancement.

Highlights:

The study identifies financial rewards as a key factor that can strengthen the relationship between competence and students' interest in auditing careers.
Professional training does not show a moderating effect with financial rewards in influencing career choices.
The findings suggest a focus on competence and audit professionalism development for better career motivation.

Keywords: Interest, Competence, Professional Training, Audit Professionalism, Financial Rewards
Inventory Accounting Practices and Their Role in Financial Performance Evaluation
Authors: Nestariya Handar , Rahayu Duwi
Published: October 2024

Inventory is a crucial asset for businesses, directly affecting their financial performance. However, despite its significance, many businesses struggle to implement inventory accounting practices in line with established standards. This study addresses the knowledge gap concerning the application of inventory accounting according to PSAK 14, focusing on Central Development Stores. The research employs a descriptive qualitative approach, gathering both primary and secondary data through interviews, documentation, and literature study. The findings reveal that the store employs a periodic physical inventory system and utilizes the FIFO (First In First Out) method for inventory valuation. The analysis indicates a partial compliance with PSAK 14, with a checklist percentage of 60%, highlighting areas for improvement. A notable discovery is that the store has not yet prepared financial statements, which could significantly impact its financial management practices. The novelty of this research lies in its practical evaluation of the implementation of PSAK 14 within a real business context, offering insights into common challenges. Implications suggest the necessity for the store to enhance its accounting practices to fully comply with PSAK 14, thus improving financial transparency and performance evaluation.
Highlights: 
 

Partial Compliance: The store's accounting meets 60% of PSAK 14 requirements.
Inventory Method: Uses Periodic system and FIFO for inventory valuation.
Financial Reporting Gap: The store has not prepared financial statements yet.

Keywords: Inventory, PSAK 14, Financial Performance, Inventory Valuation, Accounting Practices
Revolutionizing Workplace Safety Through Innovative Ergonomic Solutions in Indonesia
Authors: Putri Natasya Kurniawan , Putra Boy Isma
Published: October 2024

General Background: Workplace accidents significantly impact employee health, productivity, and organizational efficiency, necessitating effective safety and health management strategies. Specific Background: The study investigates the use of the Macro Ergonomic Analysis and Design (MEAD) method at PT Esprobags to improve occupational health and safety measures. Knowledge Gap: PT Esprobags faces challenges in effectively addressing employee health concerns, especially regarding health insurance and workplace conditions, despite increasing demand for safety protocols. Aims: This research aims to identify key health and safety issues affecting employees, utilizing MEAD to analyze and design solutions that mitigate workplace accidents and improve overall employee well-being. Results: The findings indicate that inadequate health insurance and infrequent health checks, along with insufficient drinking water quality and room cleanliness, are primary concerns among employees. The analysis reveals that environmental factors significantly influence employee safety, health, and performance, contributing to a 60.7% variance in the work environment's impact on safety and performance. Novelty: This study introduces a structured ergonomic approach tailored to the unique needs of the manufacturing sector, emphasizing the importance of holistic workplace assessments. Implications: PT Esprobags' implementation of the MEAD methodology can improve employee satisfaction, productivity, and safety, contributing to a broader understanding of workplace ergonomics and occupational health.
Highlights:

Health Concerns: Inadequate health insurance and checks impact employee well-being.
Environmental Impact: Workplace conditions significantly affect safety and productivity.
Implementation Benefits: MEAD enhances satisfaction and reduces workplace accidents.

 

Keywords: workplace safety, ergonomic analysis, employee health, Macro Ergonomic Analysis and Design, occupational safety
Profitability and Earnings Persistence Drive Earnings Management in Manufacturing Firms
Authors: Rochman Muhamad Alif Aulia , Hermawan Sigit
Published: October 2024

General Background: Earnings management significantly impacts stakeholders' decisions based on reported profits. Specific Background: This study examines the effects of profitability, accounting conservatism, liquidity, and earnings persistence on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. Knowledge Gap: Previous research shows inconsistent findings, particularly regarding accounting conservatism and liquidity's effects, highlighting a need for further investigation. Aims: This research aims to clarify these influences within the Indonesian manufacturing sector. Results: Using quantitative analysis of 135 firms, findings reveal that profitability and earnings persistence positively affect earnings management, while liquidity negatively impacts it. Accounting conservatism does not significantly influence earnings management. Novelty: This study incorporates earnings persistence as a critical factor, contributing to existing literature. Implications: The results suggest investors should exercise caution in their decisions due to potential financial reporting manipulation and emphasize the need for improved transparency in financial reporting practices.
Highlights:

Profitability and earnings persistence positively influence earnings management, indicating a tendency for managers to adjust earnings when profits are high.
Liquidity shows a significant negative effect on earnings management, suggesting that firms with better liquidity are less likely to engage in earnings manipulation.
Accounting conservatism does not significantly impact earnings management practices, highlighting a potential gap in the application of conservative accounting principles.

Keywords: Earnings Management, Profit Persistence, Accounting Conservatism, Liquidity, Earnings Persistence
Village Asset Management Innovations Through Application-Based Systems
Authors: Maarif Mochammad Syaroni , Sukmana Hendra
Published: October 2024

Background: Effective asset management in rural areas is vital for transparency and accountability in village governance. Specific Background: This study examines the management of village assets through the Village Asset Management System (SIPADES). Knowledge Gap: Despite its implementation, many villages struggle with systematic asset management, raising concerns about regulatory compliance and efficiency. Aims: The research aims to analyze current asset management practices using SIPADES and identify challenges faced by local administrators. Results: Findings reveal that while SIPADES offers a structured framework, issues with data collection and adherence to regulations hinder its effectiveness. Novelty: This study highlights the need for improved training for local operators in digital asset management. Implications: Enhancing administrators' capacity in SIPADES can lead to better asset management outcomes, promoting accountability in rural governance and aligning practices with national regulations, crucial for sustainable development.
Highlights :
 

Structured Framework: SIPADES provides a systematic approach to asset management in villages.
Training Needs: Enhanced training for local administrators is essential for effective system utilization.
Regulatory Alignment: Addressing compliance issues is crucial for promoting accountability and sustainable development.

Keywords: asset management, rural governance, SIPADES, regulatory compliance, transparency
Optimizing Science Laboratory Management for Enhanced Student Learning Outcomes
Authors: Efendi Nur , Jayanti Afifa Sofi Laras
Published: October 2024

Background: Laboratory management is vital for improving science education, yet many institutions struggle to optimize these resources. Specific Background: Effective management enhances student interest and practical skills in natural sciences, but inadequate management leads to underutilization of laboratory facilities, negatively impacting learning experiences. Knowledge Gap: While the importance of laboratory management is acknowledged, studies on specific practices and their effects on student engagement in natural science remain limited. Aims: This study explores management practices in a natural science laboratory and their implications for educational outcomes. Results: Findings reveal that planning, organization, implementation, supervision, and evaluation are poorly executed, resulting in incomplete documentation and minimal follow-up. Although practical activities spark student interest, systemic issues hinder their effectiveness. Novelty: The research provides new insights into the operational challenges of laboratory management in a specific educational context. Implications: Enhanced management strategies are necessary to improve resource allocation and laboratory utilization, fostering student engagement and skill development in natural sciences.
Highlights :
 

Critical Role: Effective laboratory management enhances student interest and practical skills in science education.
Systemic Issues: Inadequate management practices lead to underutilization of laboratory resources, negatively impacting learning experiences.
Need for Improvement: Enhanced strategies are essential for optimizing resource allocation and fostering student engagement in natural sciences.

Keywords: laboratory management, science education, student engagement, practical skills, educational outcomes
Evaluation of the Management Policy of BOS Funds in Elementary Schools
Authors: Nurisnain Mahdarizky Muhammad , Mursyidah Lailul
Published: October 2024

General background however, the effective management of these funds remains a significant challenge, particularly in certain regions. Specific background this study focuses on evaluating the management policy of BOS funds at an elementary school, highlighting the need for systematic assessment criteria that align with established standards. Knowledge gap despite the existence of frameworks for evaluating fund management, there is limited research on their practical application in specific educational contexts. The aim is to analyze the BOS fund management by employing evaluation indicators based on Wirawan's framework, which includes input, process, output, and impact assessments. The results reveal that while the school’s facilities and infrastructure are generally in good condition, delays in fund distribution have adversely affected maintenance efforts. Key factors influencing successful fund management include meticulous planning, effective coordination, and accurate reporting. Furthermore, the study finds that BOS funds significantly reduce operational costs, benefiting both educators and students. Novelty this research contributes novel insights into the evaluation process of educational funding, illustrating how structured assessments can improve management practices. The implications of this study suggest that better fund management can lead to enhanced educational outcomes and resource allocation, ultimately fostering an environment conducive to learning. 
Highlights: 
 

Evaluation of BOS fund management enhances accountability and resource allocation.
Delays in fund distribution impact maintenance of school facilities.
Structured assessments improve educational outcomes and support effective learning environments. 

Keywords: BOS , Educational Management, Evaluation, Operational Costs, Infrastructure
Digital Official Letter Management Using E-Buddy Sidoarjo Application
Authors: Albab Mukhammad Ulil , Agustina Isna Fitria
Published: October 2024

Background: The rise of digital technology has revolutionized local governance by enhancing efficiency and transparency. Specific Background: In this context, the E-Buddy application facilitates the digital management of official correspondence, yet its effectiveness has not been thoroughly examined. Knowledge Gap: Current literature lacks a detailed analysis of the communication dynamics and bureaucratic structures affecting the success of such digital systems. Aims: This study investigates the implementation of the E-Buddy application, emphasizing communication, resource allocation, executor disposition, and bureaucratic structure. Results: Findings reveal that the application's effectiveness is undermined by limited feature utilization and insufficient adherence to standard operating procedures (SOPs), resulting in miscommunication and inefficiencies. Novelty: The research underscores the importance of effective communication and structured SOPs in optimizing digital systems in governance. Implications: The study recommends enhancing training and establishing clear SOPs to improve implementation outcomes and contribute to more effective governance.
Highlights :

Effective communication is crucial for successful implementation.
Insufficient adherence to SOPs hampers operational efficiency.
Training and support enhance user engagement and application effectiveness.

Keywords: Digital Governance, E-Buddy Application, Implementation, Communication, Bureaucratic Structure
Non-Cash Systems Improving Transparency in Village Financial Management
Authors: Istanto Hadi , Mursyidah Lailul
Published: October 2024

The specific background of this study revolves around the implementation of a non-cash transaction program in Randegan Village in collaboration with BPR Delta Artha to enhance financial management through SISKEUDES. A knowledge gap exists in understanding the effectiveness of non-cash systems in improving transparency and accountability in village financial management. This research aims to describe and analyze the implementation of the non-cash system within the SISKEUDES application in Randegan Village, Sidoarjo Regency. Utilizing a qualitative, descriptive approach, data collection involved interviews, observation, and documentation. The results indicate that vertical and horizontal communication is effective, facilities for operating SISKEUDES and non-cash applications are adequate, employee disposition toward policy implementation is positive, and bureaucratic cooperation is strong. The novelty of this study lies in its exploration of the interplay between communication, resource management, and bureaucratic structure in implementing a non-cash system for village financial management. The implications suggest that effective implementation of non-cash systems in village financial management can enhance transparency, accountability, and overall governance.
Highlights: 

Effective Communication: Ensures smooth implementation of the non-cash system.
Adequate Resources: Proper facilities and skilled staff support SISKEUDES' operation.
Strong Bureaucratic Cooperation: Enhances the efficiency and transparency of financial management.

Keywords:  Non-Cash System, SISKEUDES, Village Finance, Management, Transparency
Optimizing Packing Operations with an Integrated Barcode Warehouse System
Authors: Cahyono Priyo Imam , Hindarto Hindarto
Published: October 2024

General background: Business competition in the globalization era demands companies enhance operational efficiency, particularly in warehouse management. Specific background: Packing operations significantly influence the supply chain's effectiveness, affecting goods availability, delivery speed, and customer satisfaction. However, challenges like manual errors, slow item identification, and lack of integration between warehouse management systems and modern technologies persist. Knowledge gap: Despite the increasing use of warehouse management systems, the potential of integrating barcode technology to optimize packing operations has not been fully explored. Aims: This study aims to examine the optimization potential of packing operations using an integrated barcode-based warehouse management system. Results: By employing the SDLC waterfall model for application development, the integrated system showed improvements in item identification efficiency, minimized packing errors, and enhanced inventory accuracy. Novelty: The proposed approach demonstrates how barcode technology can streamline warehouse management processes, which is not thoroughly documented in existing literature. Implications: These findings provide insights for companies to develop effective strategies and technologies to improve warehouse operations, ensuring a stronger position in the competitive market.
Highlights:

Barcode integration improves packing speed and accuracy.
The system reduces manual errors in warehouse operations.
Enhances inventory management for better supply chain performance.

Keywords: Packing Optimization, Warehouse Management, Barcode Integration, Efficiency, Inventory Accuracy
Compound-clinoform model for tide-influenced deltas in the mixed siliciclastic–carbonate Cisco Group, Upper Pennsylvanian (Virgilian), Eastern Shelf of the Permian Basin, U.S.A.
Authors: Palacios Fritz C. , Steel Ronald J. , Ambrose William A.
Published: October 2024

Deltas in the Cisco Group contain significant volumes of potential reservoir sandstones in the Upper Pennsylvanian (Virgilian stage) mixed siliciclastic–carbonate succession in the Eastern Shelf of the Permian Basin. While early studies predominantly supported a river-dominated model for these deltas, our findings establish the presence of tide-influenced deltas characterized by the following features: i) predominant heterolithic lithology, ii) diagnostic structures such as flaser bedding, bidirectional ripple cross-lamination, or double-mud drapes, iii) an abundance of interpreted fluid muds, and iv) elongated bars on the subaqueous platform. Through analysis of 290.2 m of core, we identify six facies associations related to tide-influenced deltaic systems in highstand and falling-stage intervals of the proximal Eastern Shelf: delta plain–tidal flat, distributary channel and distributary-mouth bar (delta front) deposits on the subaerial delta; subaqueous delta topset, subaqueous delta foreset, and prodelta deposits on the subaqueous delta. Moreover, two additional facies associations, transgressive shelf deposits and subtidal shallow-water carbonates, record continuous episodic transgressions in the deltaic packages. Well-log cross sections reveal repetitive stacking of deltas, typical of icehouse systems, and sandstone mapping suggests elongated tidal bars forming the interpreted subaqueous delta platforms. These features suggest a compound-clinoform morphology of the Cisco Group deltas akin to modern tide-influenced deltas that have carbonate banks such as the Gulf of Papua. This compound-clinoform morphology has implications for the elongate geometry and isolation of sandstone reservoirs, impacting fluid migration and storage. Moreover, these insights extend beyond the Cisco Group to other Pennsylvanian and Permian levels on the Eastern Shelf, as well as to other deltas in mixed siliciclastic–carbonate systems in icehouse conditions.
Industrial Wastewater Treatment and Zero Liquid Discharge Plant for Recycling and Reuse in the Refinery and Petrochemicals Industry
Authors: Hassan Hassan EL-Nagar
Published: October 2024

In light of the policy of the Egyptian Petroleum Ministry, there is a need for more production of high-octane gasoline free of additives, in addition, to cover the growing local market demands. Moreover, to export the excess. Achieving the horizontal integration between the refineries and petroleum and petrochemical industries, both basic and specialized, and to increase the added value. ANRPC is one of the companies specialized in the field of refinery and petrochemical process. According to the country's directions to protect the environment and encourage the recycling of water (ZLD). This is a bold initiative undertaken by ANRPC, which will be the pioneer in installing a Zero Liquid Discharge plant. ANRPC wants to meet its water requirement by treating industrial wastewater streams from the plant. The water treatment plant is being installed at the ANRPC petroleum and petrochemical industries manufacturing site in Alexandria.

The plant is designed and installed to treat the industrial wastewater and cooling tower blow down to get cooling tower makeup water, boiler feed water and achieve Zero Liquid Discharge. From the economic feasibility study, it was found that the total direct and indirect cost paid annually for industrial wastewater treatment is 50.580.270 L.E /Year the net present value (NPV) is positive and the payback time (PBT) is 4.5 years.