bluuebunny/crossref_metadata_2025 huggingface dataset:
NILAI ISLAM DAN PEMBUATAN ALIANSI DALAM KEAMANAN GLOBAL: KASUS KOALISI KONTRATERORISME MILITER ISLAM (IMCTC)
Authors: Gultom Yosua Saut Marulitua , Andara Namira Naza , Firzatullah Mohammad Fadhil
Published: November 2024

This research examines the role of Islamic values in the formation of global security alliances, with a focus on the Islamic Military Counter Terrorism Coalition (IMCTC). Based on the background presented, this research explains that global terrorism has become a serious threat in the post-Cold War political landscape. Counter-terrorism efforts have evolved from the Global War on Terror (GWOT) to a more inclusive approach, including the formation of alliances such as IMCTC. The research method used is qualitative and literature review, enabling an in-depth understanding of the relationship between Islamic values and security alliance formation. The findings show that IMCTC, as a military alliance led by Saudi Arabia, aims to combat terrorism by promoting peaceful and inclusive Islamic values. IMCTC seeks to create a more secure and stable environment by blending military and non-military approaches while challenging extremist narratives and encouraging moderation. This paper provides insight into the potential of Islamic values as a moral framework in combating terrorism and maintaining global stability through sustainable international cooperation.
RIVALRY BETWEEN CHINA AND INDIA IN THE INDIAN OCEAN
Authors: Wulandari Wahyu
Published: November 2024

The Indian Ocean plays an important role in the international world, especially for countries in the region. Starting from its strategic location and various advantages, the Indian Ocean has attracted the attention of many parties, especially those developing their respective interests. This article focuses on the rivalry between China and India in the Indian Ocean. The competition between the two has been going on for a very long time, starting from the division of territory to continuing to the Indian Ocean region. India considers itself the “owner of the Indian Ocean” and is disturbed by China’s activities. Both countries are trying to establish cooperation with several countries in the Indian Ocean region to gain strength in carrying out their interests. China considers the Indian Ocean great potential to increase its economic interests. Therefore, China is considered to be trying hard to develop its programs. From a realist perspective, this study sees that both countries act in the national interest and seek to maintain or increase their power in the international order. The researcher uses a qualitative method with descriptive analysis in this study. The data collection technique uses library research from various journals, articles, news, and theses whose contents are relevant to the topic of discussion. It was found that both countries depend on the Indian Ocean, where both have their economic interests. This then creates competition between the two which will certainly have an impact on surrounding countries, including countries that cooperate with China or India.
OPTIMIZING CHARCOAL PRODUCTION: A COMPARISON OF THREE WOOD SPECIES AND METHODS
Authors: Perera GCE
Published: November 2024

For sustainable forestry management and environmental protection, it is crucial to compare three wood types and processes in order to optimise charcoal production. The purpose of this study was to evaluate the viability of using diverse waste materials and carbonization techniques to produce wood charcoal. The upcountry wet zone and low-country dry zone regions of Sri Lanka provided the samples, which were each repeated ten times and came in three different sample sizes. To make charcoal, these samples were put through the barrel and pit processes. The results showed that the barrel method produced 28% charcoal instead of the 21% produced by the pit method, demonstrating its higher efficiency and cost-effectiveness. This improvement was ascribed to the barrel's enhanced ability to regulate airflow and temperature during pyrolysis. The study emphasizes the use of wood off-cuts and the barrel method to increase efficiency, save costs, and improve charcoal quality. It provides helpful advice for small charcoal producers.
POLARIZATION OF LOCAL COMMUNITY ORIENTATION TO THE DEVELOPMENT OF ECO-RURAL TOURISM IN KERINCI REGION, JAMBI PROVINCE, INDONESIA
Authors: Bonanza Occy , Avenzora Ricky , Malihah Elly , Hermawan Rachmad
Published: November 2024

Rural areas are increasingly the focus of exploration by various stakeholders. However, local communities, as landowners in these regions, often do not reap the full benefits. This issue stems from their limited involvement in regional development and a lack of awareness about ongoing projects. Local communities play a crucial role in the success of rural development, and understanding their attitudes is vital.This study aimed to explore local community attitudes toward eco-rural tourism development in Kerinci Regency, Jambi Province. A closed-ended questionnaire, designed with a "One Score One Indicator" system, assessed various factors including socio-cultural aspects, conservation, ethnic politics, economics, regional development, tourism, and landscape ecology across six villages. The analysis of local community orientation was conducted using quantitative descriptive methods and One-Way ANOVA statistical tests.Results indicated a positive polarization in community attitudes across all villages, showing strong support for eco-rural tourism. By focusing on the identified indicators, local communities are motivated to collaborate and enhance their rural areas through eco-tourism initiatives. The findings suggest that these communities possess significant potential to develop their regions in line with eco-rural tourism principles. Additionally, the insights gained can inform the creation of eco-rural tourism programs that emphasize community involvement and leverage local strengths. This approach aims to ensure that rural communities benefit from the exploration and development occurring in their areas.
Prospektif Bellek ve Yaşlanma
Authors: Öztürk Gülcan
Published: November 2024

Gelecek zamanda yapılması planlanan işlerin, vakti zamanı geldiğinde hatırlanıp eyleme dökümesi prospektif belleği (ileri dönük/yönelik bellek) ifade eder. Günlük hayatta gerçekleştirilen çoğu iş, prospektif belleği gerektirir. Özellikle yaşlanma sürecinde ve çeşitli klinik bozukluklarda prospektif bellekle ilişkili problemler dikkat çekmektedir. Yaşlı nüfusunun arttığı toplumlarda, Alzheimer hastalığı ve diğer demanslar önemli bir sağlık sorunu haline gelmiştir. Alzheimer hastalığı ile ilişkili olarak prospektif bellek becerisinde erken dönemlerden itibaren bozulma yaşandığı görülmektedir. Alzheimer hastalığı ile ilişkili olarak görülen prospektif bellek bozulması, normal yaşlanma sürecinde görülen bozulmadan farklıdır. Prospektif bellek, yaşlanma sürecinde ve Alzheimer hastalığında önemli bir sorun haline gelmesi gelmesine rağmen, klinik alanda, henüz hak ettiği yeri elde edememiş gibi görünmektedir. Bu çalışma özellikle yaşlanma sürecindeki kişilerin klinik değerlendirmesine prospektif bellek ölçümlerinin dahil edilmesinin önemine dikkat çekmektedir. Çalışmada prospektif bellek becerisinin tanımı, günlük hayattaki önemi, prospektif bellek görevlerinin özellikleri, prospektif belleğin nasıl değerlendirildiği, yaşlanma sürecinde ve Alzheimer hastalığı ile ilişkili olarak nasıl bir değişim gösterdiği ele alınmıştır.
Eksplorasi Denotasi dan Konotasi dalam Kosakata Bahasa Arab: Pendekatan Semantik
Authors: Khairani Putri Dian , Susiawati Iis
Published: November 2024

Denotation and connotation in Arabic vocabulary play an important role in conveying rich and varied meanings, which can be analysed through a semantic approach to understand the nuances of the language more deeply. Although many studies have been conducted on the grammatical and phonological aspects of Arabic, there is a lack of in-depth research on analysing the denotation and connotation of Arabic vocabulary using a semantic approach. This study aims to explore and identify the denotative and connotative meanings of various vocabulary in Arabic and understand how context affects the interpretation of these meanings. The research method used is a literature study by analysing relevant literature, both in the form of books, journal articles, and digital sources, which focus on the theory and application of the semantic approach in Arabic vocabulary analysis. The findings of this study show that the semantic approach can reveal the complexity and diversity of meanings in Arabic vocabulary, as well as provide new insights into how denotation and connotation can contribute to a richer understanding of Arabic texts.
Strategi Kepemimpinan Kiai dalam Mengembangkan Pondok Pesantren
Authors: Khofi Mohammad Bilutfikal , Furqon Mufasirul
Published: November 2024

Islamic boarding schools in the millennial era face the challenges of globalization and technology, so Kiai need innovative strategies that combine traditional values with modern education without eliminating their Islamic identity. This study examines the leadership strategy of Kiai Ali Rohbini in developing the Bustanul Ulum Pekauman Grujugan Bondowoso Islamic Boarding School. This study uses qualitative research method with phenomenological approach. Data was collected through in-depth interviews, observation, and documentation with a focus on Kiai Ali's leadership and its impact on the development of the Islamic boarding school. The results of this study indicate that there are seven main strategies used by Kiai Ali Rohbini in the development of Bustanul Ulum Pekauman Islamic Boarding School, namely: realizing the vision and mission of the Islamic Boarding School, strengthening spiritual foundations, building loyalty, developing students' skills, encouraging innovation, improving educational facilities, and establishing external cooperation.
Pouring New Wine into Old Wineskins
Authors: Faraguna Pietro
Published: November 2024

The three seemingly trivial observations that follow inform three substantive proposals regarding the protection of fundamental rights within the EU. To address the challenges faced by national constitutional courts and the CJEU, it is essential to leverage existing procedural tools within domestic legal systems. Additionally, expanding the applicability of these versatile tools and considering a structural revision of the judicial bodies may facilitate the creation of hybrid entities that could collaboratively address major issues, thereby steering constitutional developments in the EU.
Considerations on Decommissioning in the Design and Operation of Research Reactors
Authors:   International Atomic Energy Agency
Published: November 2024

Decommissioning is a complex stage in research reactor projects, the safe and efficient implementation of which can be greatly facilitated if it is considered from the early stages and throughout the project’s lifespan. This publication provides guidance on facilitating decommissioning during the design, construction and operation stages of a research reactor’s lifetime, and on managing objectives and requirements during the transition period. It presents good practices and lessons learned in the planning and preparation for decommissioning, as well as information relating to regulatory and management aspects. The publication is intended for individuals and organizations responsible for the design and operation of research reactors, as well as regulatory bodies, technical support organizations and decommissioning planners.
Desafíos y oportunidades en la Educación odontológica durante la pandemia: Perspectivas de aprendizaje a distancia y preparación profesional
Authors: Pérez Villalba Luis Darío
Published: November 2024

Antecedentes: La pandemia de COVID-19 forzó a las escuelas de odontología a adoptar el aprendizaje a distancia, suspendiendo la formación clínica. Este estudio se propone examinar cómo la cuarentena afectó la preparación autopercibida de los graduados y evaluar la eficacia de la educación en línea según los estudiantes. Métodos: Se distribuyó un cuestionario a estudiantes de odontología, dividido en dos partes: experiencia de aprendizaje en línea y nivel de preparación autopercibida en diversas habilidades. Resultados: Con una tasa de respuesta del 72%, la mayoría de los estudiantes (77%) coincidieron en que perdieron experiencias educativas durante el confinamiento. Más del 50% mostraron menos motivación con el aprendizaje a distancia y cuestionaron la evaluación en línea. Un alto porcentaje (66%) valoró positivamente las discusiones grupales en línea y el 67% prefirió clases virtuales sobre las presenciales. Mayormente del quinto año (78.7%) consideró que la cuarentena incrementó la colaboración entre compañeros. El 87% indicó que la formación clínica fue la más afectada negativamente. Globalmente, los estudiantes demostraron una satisfactoria preparación autopercibida en múltiples atributos y habilidades profesionales. Conclusiones: Aunque los estudiantes valoraron parcialmente la educación en línea, no la consideraron un reemplazo completo de la práctica clínica. Aunque prometedora, la preparación autopercibida reveló reservas respecto a la práctica independiente postgraduación.
Alteraciones respiratorias y sistémicas asociadas al uso de cigarrillos electrónicos.
Authors: Echeverría Tigse Anthony Gabriel , Cruz Castillo Yessenia Magaly
Published: November 2024

Los cigarrillos electrónicos se han constituido en dispositivos novedosos y populares, especialmente para los adolescentes y adultos jóvenes de todo el mundo, tendencia derivada por la premisa poco fundamentada de que pueden ser menos perjudiciales que los cigarrillos convencionales, no obstante, en la actualidad existen varios estudios que vinculan el uso de estos dispositivos con el desarrollo de alteraciones tanto respiratorias como sistémicas. Objetivo: Describir las alteraciones respiratorias y sistémicas derivadas del consumo de cigarrillos electrónicos y que pueden servir para comprender los riesgos involucrados con su utilización tanto a corto como a largo plazo. Materiales y métodos: Se realizó una búsqueda y recolección exhaustiva de datos e información relevante sobre este tema, empleándose como criterios de inclusión artículos que describan los efectos respiratorios y sistémicos asociados con el uso de los cigarrillos electrónicos. Resultados: Los cigarrillos electrónicos son dispositivos que generan un aerosol mediante la vaporización del líquido que contienen, si bien los compuestos presentes en el vapor generado por estos dispositivos parecen ser menos dañinos que los producidos por combustión por parte del cigarrillo convencional, estudios recientes indican la ocurrencia de un grupo heterogéneo de alteraciones respiratorias y sistémicas que pueden ocurrir tras su consumo. Conclusiones: Se han descrito alteraciones en la salud producidas por el uso de los cigarrillos electrónicos, destacándose entre ellas el daño al parénquima pulmonar y de las vías respiratorias pequeñas y también a nivel extrapulmonar por la evidencia de trastornos a nivel cardiovascular, neurológico, tegumentario e inmunológico.
Paro cardiorrespiratorio en paciente geriátrico no dializado sometido a técnica de anestesia espinal.
Authors: Vinueza Andrade Mariasol Cecilia , Pedroza Xiomara Josefina , Murillo Leiton Jefferson Eduardo , Padilla Sevilla Lorena Alexandra , Rojas Bodero Wendy Mireya , Bayas Bayas Lorena Cristina
Published: November 2024

Paciente masculino de 74 años de edad con antecedentes patológicos de Hipertensión arterial y Enfermedad renal crónica estadio 5 en hemodiálisis trisemanal desde hace 2 años con catéter permanente femoral derecho disfuncional en forma repetitiva realizándose terapias con flujos bajos, paciente presenta agotamiento de accesos vasculares para diálisis por posibles placas tromboticas, sinuosidades de trayectos vasculares y en espera de cambio de catéter para resolución definitiva; paciente ingresa a quirófano para colocación de catéter para diálisis peritoneal, se realiza monitorización estándar, bajo normas de asepsia y antisepsia se  administra técnica espinal en posición sentada a la altura de L1-L2 con Levobupivacaina 0.75% hiperbárica en dosis de 26,5 mg obteniendo bloqueo simpático, a los 5 minutos paciente presenta hipotensión súbita y cambios electrocardiográficos que no responde a la administración de vasoactivos realizando reanimación cardiopulmonar básica y avanzada por  20 minutos sin respuesta.
The Issues of Interculturality in Migrant Literature: Case of the Novel Season of Migration to the North by Tayeb Salih
Authors: Amir Oussama
Published: November 2024

This article explores the concepts of interculturality and multiculturalism, emphasizing their interactions and implications in postcolonial contexts. Interculturality promotes dialogue and understanding between cultures, while multiculturalism values the coexistence of these cultures within the same society. Literature, particularly immigration literature, provides a space for exploring intercultural dynamics by analyzing experiences of exile and identity redefinition. Through Tayeb Salih's novel Season of Migration to the North, the article examines how migratory narratives interrogate colonial legacies and cultural transformations. The reflection focuses on how these narratives reconfigure notions of belonging and otherness while revealing the tensions and resistances inherent in migratory experiences.
Cet article examine les notions d'interculturalité et de multiculturalisme, en mettant l'accent sur leurs interactions et leurs implications dans les contextes postcoloniaux. L'interculturalité favorise le dialogue et la compréhension entre cultures, tandis que le multiculturalisme valorise la coexistence de ces cultures au sein d'une même société. La littérature, en particulier celle de l'immigration, offre un espace d'exploration des dynamiques interculturelles, en analysant les expériences d'exil et de redéfinition identitaire. À travers le roman Saison de la migration vers le Nord de Tayeb Salih, l'article explore comment les récits migratoires interrogent les héritages coloniaux et les transformations culturelles. La réflexion se concentre sur la manière dont ces récits reconfigurent les notions d'appartenance et d'altérité, tout en révélant les tensions et les résistances inhérentes aux expériences migratoires.
Artificial Intelligence Usage in Higher Education: Influence on Online Learning
Authors: Wills Carl
Published: November 2024

The conceptualization and implementation of artificial intelligence (AI) in online learning have shown the most effective ways to use AI pedagogically. Viewing AI as a tool for online learning is crucial. By integrating AI technologies into teaching practices, educators can create more engaging, effective, and personalized learning experiences for their students. However, it is essential to use AI responsibly, ensuring it complements and enhances the role of educators rather than replacing human interaction and support. This article begins by outlining its purpose and providing an overview of AI history. It will presents a comparative literature analysis, discussing the advantages and disadvantages of using AI in online learning. Finally, the article explores how to incorporate AI into online teaching practices and offers strategies to encourage students to utilize AI effectively.
Assessment of Challenges and Significance of Online Teaching and Learning
Authors: Vyas-Doorgapersad Shikha , Doorgapersad Apsara
Published: November 2024

Humanity has witnessed centuries of technological advances, starting from the first industrial revolution, to what is presently called the technological revolution. From the discovery of radio waves to the invention of the first computer, wi-fi, and online databases, the fourth revolution, known as the technological revolution, has aided in the development of the remote working environment. The study has qualitative desk research as its foundation. A literature review is used to collect data, which is then assessed through document and conceptual analysis. The author is a participant observer who also adds personal experiences to authenticate difficulties encountered during Covid-19 when moving from high school to a university setting with more demanding technological challenges. The article aims to highlight the importance of online teaching and learning, to demonstrate the downsides that may also follow thereof, and to discuss the involvement of Artificial Intelligence in the academic and professional environment.
ANALISIS KATA CINTA UANG MENURUT I TIMOTIUS 6:10 SERTA IMPLIKASINYA DALAM MEMBANGUN KOMITMEN MELAYANI
Authors: Heryanto
Published: November 2024

Money play a very important rule in humans’ life. We can found a lot of crime commited related to money, and some of them involved fighting and even murder. Christians have many different opinions related to money according to their money-understanding. This research has purpose : 1) to analize the understanding of word “love for money” according to 1 Timothy 6:10 in Tabgha Indonesia Bethel Church branch in Tanjungpinang. 2)  to analize the implication of “love for money” in Tabgha Indonesia Bethel Church branch in Tanjungpinang 3) to analize ministry commitment building in Tabgha Indonesia Bethel Church branch in Tanjungpinang 4) to analize the understanding of word “love for money” according to 1 Timothy 6:10 and its implication in ministry commitment building  in Tabgha Indonesia Bethel Church branch in Tanjungpinang. After the research, writer found that : 1) it is needed to return people’s focus to God, 2) understanding the true meaning of “love for money” according to God’s word is needed, 3) it is important to have a continously personal fellowship with God, 4) good ministry standard is necessary, and 5) should become a good example in home and community.
Communication Training at Medical School: A Quantitative Analysis
Authors: Christina Louise Lindhardt , Marianne Kirstine Thygesen
Published: November 2024

Background: There is an increasing focus on communication between doctors and patients, and recent systematic reviews argue that teaching doctors necessary communication skills benefits patients at large. Moreover, patients report the lack of communication as their second-leading complaint. Motivational interviewing has proved to be person-centered in healthcare in communication between patients and doctors. Aim: To examine how being inspired by motivational interviewing theory and using the Calgary Cambridge guide could improve medical students' communication skills at the master level using a mixed-method approach. Methods: A cohort study with an exposed cohort compared to a non-exposed historical cohort. The participants were students in their sixth year of medical training from the Clinical Department of the University of Southern Denmark. The non-exposed cohort received laboratory training based on the Calgary Cambridge Guide. After this training, they participated in a two-month clinical "stay" and recorded two digital audio files of a real conversation with a patient about delivering information. The exposed cohort followed the same schedule but received additional special training in MI. All audio files were analyzed using the Motivational Interviewing Integrity method (MITI). An additional focus group interview was conducted to support the results. Results: Medical students demonstrated improvements in several essential areas of their communication style favorable to the MI approach, particularly empathy, and person-centeredness. The focus group interviews supported these findings.
EFFECT OF FOREIGN INVESTMENT INFLOWS ON CAPITAL MARKET PERFORMANCE IN NIGERIA
Authors: Auwalu Muazu  , Ismaila Abdullahi Olotu  , Abdulkarim Alhassan Shuibu
Published: November 2024

This study explores the relevance of disaggregate financial information disclosure suggested by standard setters in promoting decision usefulness of financial information by exploring the effect of foreign investment inflows on capital market performance in Nigeria. The study adopted ex-post facto research design using quarterly time series data from 2005Q1 – 2022Q4. The study employed autoregressive distributed lag (ARDL) model in the data analysis technique and determined the long-run and short-run relationship between the variables of the study. The findings of the study revealed that equity capital, loans and currency deposits have significant positive effect on capital market performance measured with market capitalization, while money market instrument and trade credit have negative significant effect. However, other capital, other equity, bond and other claims have no significant effect on capital market performance in Nigeria. The study investigates only the relationship between foreign investment financial inflows and capital market performance in Nigeria and does not incorporate control variables such as inflation rate, exchange rate, interest rate and so on. This study provide insight that effective performance evaluation, decision making and transparency in the public and private sector required disaggregate financial information disclosure.   Previous studies adopted aggregate approach in investigating capital inflows performance, policy decision and its implications without considering various heterogeneity of the components of these inflows. This overblows performance result and policy decision impacts. This study considered various heterogeneity of the different components of the foreign investment financial inflows in the research.
THE EFFECT OF RESPONSIVENESS AND RELIABILITY ON CUSTOMER SATISFACTION AT WARUNG RAWIT TAMAN PALEM
Authors: Grace Syela  , Dewanta Facrureza
Published: November 2024

The significant increase from year to year makes that culinary today is not only to meet food needs but also has become a lifestyle among the community. This will increase the intensity of competition in the culinary business itself starting from the products offered to services to customers such as responsiveness and reliability. This study aims to examine the relationship between responsiveness and reliability to customer satisfaction at Warung Rawit Taman Palem. This study used quantitative type research methods with an associative approach using questionnaires to 100 respondents. This study uses a test method consisting of validity test, reliability test, classical assumption test, multiple linear regression analysis, partial T test, simultaneous F test and coefficient of determination. The results of this study explain that Responsiveness and Reliability have a simultaneous and partial effect on Customer Satisfaction at Warung Rawit Taman Palem.
A CASE STUDY ON THE STRATEGY OF DEVELOPING THE ATTRACTION OF '4A' AS A CULTURAL TOURISM AT THE CENTER FOR NATIONAL ARCHIVES STUDIES JAKARTA
Authors: Gracia Pratama Wijaya  , Vishnuvardhana S. Soeprapto
Published: November 2024

The National Archives Building is a symbol of Jakarta's history. The National Archives building was once used as an orphanage and church. As the name suggests, the National Archives Building previously functioned as a document warehouse. The function of the National Archives Building began around the 1800s during the Dutch East Indies government. The original name of the National Archives Building was Villa Molenvliet. To find out, the Archives Study Center for the first President of the Republic of Indonesia, Ir. Soekarno, consists of 4 halls, namely: Hall 1 Aku Indonesia, this hall tells the story of Sukarno from birth to death. Hall 2 Jalan Politics This hall depicts Sukarno as a political giant. Hall 3 Cultural Patrons This hall explains that apart from being an accomplished politician, Sukarno also loved beauty. Hall 4 Welfare and Democracy This hall tells the story of one of Sukarno's leaderships, which was to improve the welfare of the people, which was done by nationalizing the nation's assets. This research uses descriptive qualitative field research methods. The research results show that regarding attractiveness, it can be seen that the National Archives Study Center is still lacking in facilities and accessibility. By adding several existing deficiencies to meet visitor needs.
THE EFFECT OF PROFIT MANAGEMENT, WEBSITE INFORMATION DISCLOSURE AND INTERNET FINANCIAL REPORTING ON COMPANY VALUE BY MODERATION OF THE BOARD OF COMMISSIONERS
Authors: Ridwan Fauzi Ari Hamzah  , Iin Rosini
Published: November 2024

The purpose of this research is to obtain empirical evidence regarding the board of commissioners moderating the influence of earnings management, website information disclosure and internet financial reporting on company value. This research used a purposive sampling method in determining the sample with 35 companies as samples and a 5 year observation period from 2018 to 2022 so that 175 observation data were obtained. Research data was obtained through the official website of the Indonesian stock exchange and the websites of each company. Data analysis uses E-Views with panel data regression analysis using the Random Effect Model. The results of the research show that earnings management does not affect company value, website information disclosure has an effect on company value, internet financial reporting has no effect on company value, the board of commissioners moderates by weakening the influence of earnings management on company value, the board of commissioners does not moderate the effect of website information disclosure on The value of the company and the board of commissioners moderates by strengthening the influence of earnings management on company value.
MARKET REACTION MODERATE MEDIA EXPOSURE AND PUBLIC OWNERSHIP TO SUSTAINABILITY REPORTS
Authors: Arini Nurul Pujiani  , Iin Rosini  , Nofryanti
Published: November 2024

This research aims to test market reactions moderating media exposure and public ownership of sustainability reports in companies in the energy sector and industrial sector during the 2021 - 2022 period. This research is classified as associative quantitative research. The data used is secondary data obtained from the website www.idx.co.id and the company website. The population in this research are companies in the energy sector and industrial sector on the stock exchange during the period 2021 to 2022. Meanwhile, the sample for this research was determined using a purposive sampling method so that 62 sample companies were obtained. By using panel data regression analysis with a random effect model, this research finds that media exposure has no effect on sustainability reports, public ownership has no effect on sustainability reports. This research also found that market reactions cannot moderate the influence of media exposure on sustainability reports, market reactions cannot moderate the influence of public ownership on sustainability reports. This research contributes to the literature regarding the use of random effect panel regression methods, which has not been widely found in the Indonesian research context. This research has implications for the importance of more transparent and detailed sustainability reports that can demonstrate a company's long-term commitment to sustainable business practices. Meanwhile, for further research, it is hoped that other independent variables such as financial performance and company culture can be used to influence sustainability report disclosure.
THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE, AND GREEN ACCOUNTING ON STOCK RETURN: MODERATED BY INDEPENDENT BOARD OF COMMISSIONERS
Authors: Ayuni Fitria  , Murtanto
Published: November 2024

The objective of this research is to analyze the effect of Environmental, Social, Governance (ESG) disclosure and green accounting on stock returns with independent board of commissioners as moderation variable. The population of this research is energy sector companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period. The sampling technique uses purposive sampling. Based on predetermined criteria, 135 research data were obtained. This type of research is quantitative and the data used is secondary data. The analytical method used is panel data regression analysis using EViews software version 13.0. The panel data regression model used is the Common Effect Model (CEM). The results of this research show that ESG has a positive effect on stock returns, green accounting has a negative effect on stock returns, IBC cannot strengthen the effect of ESG on stock returns, and IBC weakens the effect of green accounting on stock returns.
AUDIT QUALITY MODERATES CORPORATE SOCIAL RESPONSIBILITY AND GOOD CORPORATE GOVERNANCE RELATIONS ON FIRM VALUE
Authors: Dian Pratiti  , Holiawati  , Suripto
Published: November 2024

This study aims to examine the moderating effect of Audit Quality on the relationship between Corporate Social Responsibility (CSR) and Good Corporate Governance (GCG) on Firm Value. The research is classified as quantitative associative research. Secondary data, obtained from www.idx.co.id and the respective company websites, were used in this study. The population comprises companies in the energy sector listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. The sample was determined using purposive sampling, resulting in 30 companies being selected. The analysis method employed is Panel Data Regression Analysis. The findings of this study indicate that CSR does not affect Firm Value, while GCG has a positive impact on Firm Value. Audit Quality can moderate and weaken the positive relationship between Corporate Social Responsibility and Firm Value and Audit Quality cannot moderate the relationship between Good Corporate Governance and Firm Value.
OPTIMIZING NON-GOVERNMENT ORGANIZATION PERFORMANCE THROUGH ACCOUNTABILITY, GOVERNANCE, AND TECHNOLOGY
Authors: Jaka Mulyana  , Holiawati  , Suripto
Published: November 2024

This study aims to investigate the influence of accountability, governance, and the use of information technology on the performance of Non-Government Organizations (NGOs), with a case study on Save the Children Indonesia. The research employs a quantitative method with an associative approach, utilizing questionnaires as the data collection instrument. Out of 166 staff surveyed in June 2024, 106 questionnaires were returned, achieving a response rate of 63.86%. Data analysis was conducted using multiple regression to identify the relationships between the independent variables (accountability, governance, use of information technology) and the dependent variable (NGO performance). The results show that accountability has a positive and significant impact on NGO performance, while governance and information technology usage do not have a significant effect. These findings highlight the need for an evaluation of accountability systems and further research on other factors that might more significantly influence NGO performance.
INFLUENCE OF BUSINESS GROUPS, TAX PLANNING AND GOOD CORPORATE GOVERNANCE ON EARNING MANAGEMENT IS MODERATE BY OWNERSHIP OF CONTROLLING SHARES IN COMPANIES MERCHANT TO THE JAKARTA ISLAMIC INDEX 70
Authors: Marnija  , Holiawati  , Endang Ruhiyat
Published: November 2024

The aim of this research is to examine the influence of Business Groups, Tax Planning and Good Corporate Governance on Earning Management, moderated by Controlling Share Ownership. This type of research uses associative quantitative methods, which emphasize hypothesis testing through measuring research variables with numbers and analyzing data using statistical procedures. This research uses panel data. The objects of this research are companies that are members of the Jakarta Islamic Index 70 which are listed on the BEI for the 4 years 2020-2023. In this research, nonprobability sampling was used with a saturated sampling technique so that there were 70 samples and 280 observation data. This data analysis uses Panel Data Regression Test and Moderated Regression Analysis (MRA). The results of this research include that the Business Group and Tax Planning variables have no effect on Earning Management, while Good Corporate Governance has an effect on Earning Management. Meanwhile, the results of the Moderation test show that Controlling Share Ownership is able to moderate the relationship between Business Groups and Earning Management. Meanwhile, Controlling Share Ownership is unable to moderate the relationship between Tax Planning and Good Corporate Governance on Earning Management.
HOW DOES THE AUDIT COMMITTEE DETECT FRAUD?
Authors: Eko Sudarmanto  , Imam Hidayat  , Hakim Mohamad Zulman , Adela Rhiana Novitasari  , Anggun Munifatul Afifah  , Pika Yolanda
Published: November 2024

Financial statement fraud is a mismatch between the application of accounting principles and the preparation of financial reports with the aim of deceiving users of financial statements. This research aims to analyze the influence of the Fraud Hexagon on financial statement fraud. There are 10 variables used, namely Financial Target, Financial Stability, External Pressure, ineffective monitoring, nature of industry, collusion, change in director, change in auditor, frequent number of CEO's picture, and political connections. Financial statement fraud is measured using the Beneish M-Score Model. The sample in this research is infrastructure sector companies listed on the Indonesia Stock Exchange (BEI) in 2020-2022 with the number of samples used being 29 companies. Data analysis in this study used panel data regression analysis and MRA. The results of this research show that financial stability, collusion, frequent number of ceo' pictures have a negative influence on financial statement fraud. Nature of industry and change in director have a positive influence on financial statement fraud. Meanwhile, financial targets, external pressure, ineffective monitoring, change in auditors, and political connections have no influence on the potential for fraudulent financial statements. In terms of moderating the audit committee, this variable shows that financial stability, collusion, change in directors and frequent number of CEO's pictures are capable of moderate. Meanwhile, financial targets, external pressure, ineffective monitoring, nature of industry, change in auditors and political connections are not able to moderate financial report fraud.
THE INFLUENCE OF LIFESTYLE AND CONSUMPTIVE BEHAVIOR ON GENERATION Z FINANCIAL MANAGEMENT (CASE STUDY OF STUDENTS OF FACULTY OF ECONOMICS AND BUSINESS, BANDAR LAMPUNG UNIVERSITY)
Authors: Anggra Martha Yudha  , Habiburrahman
Published: November 2024

The consumptive lifestyles and behaviors that increasingly dominate today's society can have a significant impact on the ability of generation Z to manage their finances. The purpose of this study is to determine the relationship between the lifestyle of generation Z and their purchasing behavior in financial management, especially in the FEB Bandar Lampung University student environment. The sampling methodology uses the Slovin formula, with a sample of 74 students as respondents. This study used multiple linear regression analysis methods, with the help of the IBM SPSS Statistics 25 program, to process the data. Based on the results of the study, it is known that: (1) Lifestyle variables provide positive and significant results on Financial Management variables, it is explained that T counts > T table (2.043 > 1.994). (2) The variable of Consumptive Behavior gives positive and significant results on the variable of Financial Management it is explained that T counts > T table (4,140 > 1,994). (3) The results of simultaneous tests of lifestyle variables and consumptive behavior have a major effect on financial management, with F values calculated > F tables (79,420 > 3,126). Advice for FEB Bandar Lampung University students is that with a lifestyle that is not excessive or does not waste money on spree and consumptive behavior that is not affected by social media and peer pressure to buy goods that are not for needs but wants, students can improve their finances and manage finances to be more effective and more stable.
STORE ATMOSPHERE ANALYSIS ON BUYING INTEREST AT BREGAS COFFEE SHOPS
Authors: Steven Arianto  , Vishnuvardhana S. Soeprapto
Published: November 2024

Bregas Coffee, located at Jalan Pangeran Jayakarta, Complex 68, Block A, No.1, Central Jakarta. Bregas Coffee Shop has a deficient store atmosphere and has a relatively large number of visitors. The aim of this research is to analyze whether store atmosphere has an influence on buying interest. The research method used is a quantitative method, while the population in this research is consumers who have made purchases at the Bregas Coffee Shop. The sampling technique used is non- probability sampling. The results of the research itself show that the Store Atmosphere has a positive and significant effect on purchasing interest at the Bregas Coffee Shop. Thus, an increase in buying interest at the Bregas Coffee Shop can occur when the Store Atmosphere provided by the Bregas Coffee Shop increases.
DETERMINANTS OF CORPORATE VALUE: SUSTAINABILITY REPORTING, INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE IN MANUFACTURING COMPANIES IN INDONESIA
Authors: Nurul Aini  , Lilik Pirmaningsih  , Novaldy Arief Pradika  , Elizabeth Dellysiana  , Ratna Madudari
Published: November 2024

This study aims to test and analyze the influence of sustainability reporting, intellectual capital and good corporate governance on company value. The sample used in the study is manufacturing companies listed on the Indonesia Stock Exchange for the 2021-2023 period as many as 87 years of companies, Data analysis using SPSS 25. The results of this study show that sustainability reporting, intellectual capital and good corporate governance proxied by the audit committee and independent commissioners have a significant effect on the company's value.
Characterization of Fungal Contaminants in Fermented Locust Beans in Kwara State: Implications for Food Safety
Authors: Olahan Ganiyu Shittu , Ajadi Ibrahim , Ben-uwabor Patience Olayinka , Adebayo Sunday Emmanuel
Published: November 2024

Fermented locust bean seeds are utilized for seasoning in various traditional dishes. Its production is mostly under unhygienic conditions by majorly illiterate women who care less about microbial contamination of the final product. Consumption of any contaminated food can cause health complications in humans. DNA extraction offers a distinct method for identifying organisms. This study aimed at isolating the mycoflora associated with fermented locust bean seeds collected from 3 villages in Kwara State, Nigeria using both morphological and molecular techniques. Morphologically, isolate A was yellowish – green, B was black; C was initially white, but turned to brown later, while D was cottony and white in colour. DNA of each of the isolates was extracted using Zymo Fungal/Bacteria DNA Miniprep Kit. PCR amplification of the ITS regions of the isolates was carried out using primer pair; ITS1 and ITS4. The products were then sequenced and the results after BLAST search revealed that Isolate A is Aspergillus flavus, B is A. niger, C is Rhizopus arrhizus and D is Mucor indicus. The fermented locust bean seeds from Madi village had the highest fungal count (7.2 X 103 cfu/ml), while that from Ogundele village had the lowest (1.4 X 103 cfu/ml). The presence of Aspergillus niger and A. flavus (mycotoxigenic fungi) in this study poses a significant public health risk. Therefore, it is important to encourage the villagers involved in fermented locust bean production and storage in these villages to be more hygienic.
Analysis of the Concept of Reliability in The Origin of the Work of Art
Authors: Han Xiaodan
Published: November 2024

In Heidegger's article The Origin of Works of Art, "reliability" is an obscure but not easy to understand concept. By contrast with "usefulness", we can find that "reliability" is revealed because of the self–manifestation of the existence of the appliance. In this mani-festation, the existence of the farmer woman is also revealed, so that the farmer woman has a grasp of her own world and hears the silent call of the earth. Heidegger chose works of art to reveal the exis-tence of utensils because: First of all, although utensils can show their existence by themselves, such manifes-tation can only be realized at a specific moment;Secondly, the disclosure of the exis-tence of the appliance itself depends on abnormal behaviors or phe-nomena, and it is no longer the appliance itself that is playing a role.At the same time, the artistic work reveals the existence of the appliance depends on the image reproduction of the appliance.In addition, although Heidegger's division of the boundary between instruments and works of art appeals to the mystery of art, it does not lead to the elitism of art, because Heidegger's division is not at the level of existence.
Murka Allah terhadap Manusia dalam Pandangan Paulus: Kajian Teologis Berdasarkan Surat Roma
Authors: Walean Rudy Roberto
Published: November 2024

Apakah benar Allah yang diagungkan dan disembah oleh umat Kristen adalah Allah yangmenghadirkan dan menimpakan kemarahan atau murka-Nya kepada umat-Nya tanpa alasanmendasar? Ini adalah satu dari juttan pertanyaan yang sering timbul dalam kehidupan umatKristen masa kini. Banyak yang beranggapan bahwa Allah merupakan sesosok pribadi yangtidak memiliki nurani, kasih, maupun rasa iba. Allah kerap kali digambarkan sebagai sosokpribadi yang kejam dan langsung meluapkan murkanya kepada umat-Nya, jika umat-Nyatersebut bersalah. Tulisan ini mencoba membahas konsep murka Allah kepada umatkesayangan-Nya. Penulis memberi batasan kajian ini dengan hanya mengacu kepada satutokoh yang terdapat dalam Alkitab, yaitu Rasul Paulus dan juga hanya meneliti terhadap suratPaulus kepada jemaat di Roma. Tulisan ini memakai metode penelitian riset kepustakaanuntuk mencari apa arti sesungguhnya dari murka Allah dalam pandangan Rasul Paulus. Hasiltemuannya adalah; Rasul Paulus memiliki pandangan bahwa murka Allah adalah bentuk sifatAllah yang adil dan juga menjaga kekudusan-Nya. Murka Allah juga adalah konsekuensi atasperbuatan dosa manusia.
Penerapan Model Pembelajaran Kooperatif Tipe Team Games Tournament untuk Meningkatkan Motivasi Belajar Bahasa Indonesia Materi Teks Narasi Kelas 3A SDN Pakis V Surabaya
Authors: Camilla Acacia , Kirana Anik , Amrullah Ahmad Khoirussyifa’
Published: November 2024

Tujuan penelitian ini adalah untuk mengetahui apakah konsep Teams Gaming Tournament (TGT) dapat meningkatkan minat siswa dalam mempelajari mata pelajaran bahasa Indonesia. Sebanyak 26 anak, termasuk 12 laki-laki dan 14 perempuan, dari kelas tiga di SDN Pakis V di Surabaya berpartisipasi dalam penelitian tindakan kelas (PTK) luring ini. Kombinasi kuesioner dan dokumentasi berfungsi sebagai instrumen pengumpulan data dalam penelitian ini. Dengan menggunakan metode non-tes berdasarkan pengamatan langsung, data diperiksa, dan hasilnya diolah secara kuantitatif dan deskriptif. Alat terstruktur digunakan untuk mengumpulkan data tentang motivasi belajar siswa melalui kuesioner. Peneliti menemukan bahwa ketika mereka menggunakan paradigma pembelajaran TGT, siswa jauh lebih termotivasi untuk belajar. Kenaikan 13,88 persen antara siklus pertama dan kedua dalam persentase median motivasi belajar (dari 73,12% menjadi 87,00%) merupakan indikasi dari hal ini. Setelah dua siklus pembelajaran, motivasi belajar siswa telah mencapai tingkat targetnya, yaitu "Sangat Baik." Empat faktor motivasi belajar disertakan dalam penelitian ini, dan keempatnya memenuhi tingkat kinerja minimum "Tinggi" karena kriteria yang dinyatakan.