bluuebunny/crossref_metadata_2025 huggingface dataset:
Where there is smoke there is mercury: Assessing boreal forest fire mercury emissions using aircraft and highlighting uncertainties associated with upscaling emissions estimates
Authors: McLagan David S. , Stupple Geoff W. , Darlington Andrea , Hayden Katherine , Steffen Alexandra
Published: April 2021

Abstract. Emissions from biomass burning are an important source of mercury (Hg) to
the atmosphere and an integral component of the global Hg biogeochemical
cycle. In 2018, measurements of gaseous elemental Hg (GEM) were taken
on board a research aircraft along with a series of co-emitted contaminants
in the emissions plume of an 88 km2 boreal forest wildfire on the
Garson Lake Plain (GLP) in NW Saskatchewan, Canada. A series of four flight
tracks were made perpendicular to the plume at increasing distances from the
fire, each with three to five passes at different altitudes at each downwind
location. The maximum GEM concentration measured on the flight was
2.88 ng m−3, which is ≈ 2.4× background concentration. GEM
concentrations were significantly correlated with the co-emitted carbon
species (CO, CO2, and CH4). Emissions ratios (ERs) were calculated
from measured GEM and carbon co-contaminant data. Using the most correlated
(least uncertain) of these ratios (GEM:CO), GEM concentrations were
estimated at the higher 0.5 Hz time resolution of the CO measurements,
resulting in maximum GEM concentrations and enhancements of 6.76 ng m−3
and ≈ 5.6×, respectively. Extrapolating the estimated maximum 0.5 Hz
GEM concentration data from each downwind location back to source, 1 km and
1 m (from fire) concentrations were predicted to be 12.9 and 30.0 ng m−3, or enhancements of ≈ 11× and ≈ 25×, respectively.
ERs and emissions factors (EFs) derived from the measured data and
literature values were also used to calculate Hg emissions estimates on
three spatial scales: (i) the GLP fires themselves, (ii) all boreal forest
biomass burning, and (iii) global biomass burning. The most robust estimate
was of the GLP fires (21 ± 10 kg of Hg) using calculated EFs that used
minimal literature-derived data. Using the Top-down Emission Rate Retrieval
Algorithm (TERRA), we were able to determine a similar emission estimate of
22 ± 7 kg of Hg. The elevated uncertainties of the other estimates and
high variability between the different methods used in the calculations
highlight concerns with some of the assumptions that have been used in
calculating Hg biomass burning in the literature. Among these problematic
assumptions are variable ERs of contaminants based on vegetation type and
fire intensity, differing atmospheric lifetimes of emitted contaminants, the
use of only one co-contaminant in emissions estimate calculations, and the
paucity of atmospheric Hg species concentration measurements in biomass
burning plumes.
Global evaluation of the nutrient-enabled version of the land surface model ORCHIDEE-CNP v1.2 (r5986)
Authors: Sun Yan , Goll Daniel S. , Chang Jinfeng , Ciais Philippe , Guenet Betrand , Helfenstein Julian , Huang Yuanyuan , Lauerwald Ronny , Maignan Fabienne , Naipal Victoria , Wang Yilong , Yang Hui , Zhang Haicheng
Published: April 2021

Abstract. The availability of phosphorus (P) and nitrogen (N) constrains the
ability of ecosystems to use resources such as light, water and carbon. In
turn, nutrients impact the distribution of productivity, ecosystem carbon
turnovers and their net exchange of CO2 with the atmosphere in response
to variation of environmental conditions in both space and time. In this
study, we evaluated the performance of the global version of the land
surface model ORCHIDEE-CNP (v1.2), which explicitly simulates N and P
biogeochemistry in terrestrial ecosystems coupled with carbon, water and
energy transfers. We used data from remote sensing, ground-based measurement
networks and ecological databases. Components of the N and P cycle at
different levels of aggregation (from local to global) are in good agreement
with data-driven estimates. When integrated for the period 1850 to 2017
forced with variable climate, rising CO2 and land use change, we show
that ORCHIDEE-CNP underestimates the land carbon sink in the Northern
Hemisphere (NH) during recent decades despite an a priori realistic gross primary productivity (GPP)
response to rising CO2. This result suggests either that
processes other than CO2 fertilization, which are omitted in ORCHIDEE-CNP
such as changes in biomass turnover, are predominant drivers of the northern
land sink and/or that the model parameterizations produce
emerging nutrient limitations on biomass growth that are too strict in northern areas. In line
with the latter, we identified biases in the simulated large-scale patterns
of leaf and soil stoichiometry as well as plant P use efficiency, pointing towards
P limitations that are too severe towards the poles. Based on our analysis of
ecosystem resource use efficiencies and nutrient cycling, we propose ways to
address the model biases by giving priority to better representing processes
of soil organic P mineralization and soil inorganic P transformation,
followed by refining the biomass production efficiency under increasing
atmospheric CO2, phenology dynamics and canopy light absorption.
Multi-decadal (1953–2017) rock glacier morphodynamics analysed by high-resolution topographic data in the Upper Kauner Valley, Austria
Authors: Fleischer Fabian , Haas Florian , Piermattei Livia , Pfeiffer Madlene , Heckmann Tobias , Altmann Moritz , Rom Jakob , Stark Manuel , Wimmer Michael H. , Pfeifer Norbert , Becht Michael
Published: April 2021

Abstract. Permafrost is being degraded worldwide due to the change in external forcing caused by climate change. This has also been shown to affect the morphodynamics of active rock glaciers. We studied these changes, depending on the analysis, on nine or eight active rock glaciers with different characteristics in multiple epochs between 1953 and 2017 in Kauner Valley, Austria. A combination of historical aerial photographs and airborne laser scanning data and their derivatives are used to analyse surface movement and 3D displacements. In general, the studied landforms show a significant acceleration of varying magnitude in the epoch 1997–2006 and a volume loss to varying degrees throughout the investigation period. Besides, we detect rock glaciers that show indication of inactivation. By analysing meteorological data (temperature, precipitation and snow cover onset and duration), we are able to identify possible links to these external forcing parameters. The combined investigation of horizontal and vertical 3D displacements shows that these are temporally decoupled on some rock glaciers. The catchment-wide survey further reveals that, despite the general trend, timing, magnitude and temporal peaks of morphodynamic changes indicate a slightly different sensitivity, response or response time of individual rock glaciers to fluctuations and changes in external forcing parameters.
Modern Trends in Variability of Climatic Characteristics in the Area of Makhachkala and Hydrological Consequences for the Turali Lakes
Authors: Shaporenko S. I. , Dadashev A. M. , Abdurashidov A. M.
Published: April 2021

Within the limits of a century-long weakly positive trend of air temperature in the surface layer, periods of increased and decreased values of temperature, precipitation, air humidity, evaporation, water balance and moisture coefficient of the average for the year and individual seasons are highlighted. For this purpose, absolute and cumulative deviation values of characteristics are used. The results show, that the forecast of an acceleration of the rate of warming in the twenty-first century proved to be correct. The last cycle, which began in 2010-2012, is characterized by the most rapid increase in climate factors, that exacerbate the negative water balance in comparison with previous periods. This leads to the drying up of the Turaly lakes located on the southern side of the Makhachkala-Caspian agglomeration. The obtained results call into question the possibility and feasibility of using dry estuaries as water bodies for fish farming.
Crying girl on the border: a colonialidade de gênero na fronteira das imagens
Authors: Biondi Angie , Marques Angela
Published: April 2021

The discussions undertaken by decolonial thought have led researchers to a critical review of media practices in the scope of image production and circulation. The different ways to represent subjects without considering the markers of gender, race, class, ethnicity, in intersectionality, are questioned as visual syntheses that reduces complex processes engendered by the underlying forms of capitalism. In this text, we propose a critical reflection on the ways in which journalistic image circumscribes a specific role for vulnerable people, taking as an exemplary base the photograph that won the World Press Photo international award in 2019.
Pain Around Elbow: Not Always Tennis Elbow!
Authors: COŞKUN Hüseyin Sina , DABAK Nevzat , SAY Ferhat , GÖÇER Hasan
Published: April 2021

Elbow is a well-known body part of muscular strains and overuse syndromes. Patients presented to the orthopedic department with elbow pain or swelling often diagnosed with benign conditions such as tennis elbow, golfer’s elbow, or olecranon bursitis. It must be kept in mind that several tumoral conditions can be seen around the elbow and the patient must be carefully evaluated. In this study, we aimed to demonstrate rare cases of bone or soft tissue tumors around the elbow. Between 2004 and 2017, patients with a symptom of elbow pain or swelling are included in the study. Finally, the study consists of 53 patients. 20 patients were male and 33 were female. The mean age of the patients was 42.94 ± 15.3. There were 9 bone tumors, 16 soft tissue tumors, 9 non-classified benign cystic lesions, 3 metastasis, and 16 cases were non-tumoral conditions. 7 of 9 bone tumors were benign. The solitary bone cyst was the most common bone tumor seen around the elbow. 2 malignant bone tumor cases were diagnosed as Ewing Sarcoma and metastatic bone disease. Among the 16 soft tissue tumors, schwannomas are the most presented cases in the tumor council followed by lipoma (6 cases). Even in a multidisciplinary bone and soft tissue tumor council, almost one-third of the elbow pain patients were non-tumoral and the most commonly seen condition was myositis ossificans (6 cases), followed by infection or bursitis (5 cases). Elbow pain is commonly seen and evaluated by every orthopedic surgeon on outpatient’s clinic. It must be kept in mind that tumoral conditions around the elbow are rarely seen but deserve further examination in the presence of chronic pain.
Comparison of video based learning and lecture based learning in last year medical faculty students
Authors: YILMAZ Tonguç Utku , ÇINAR Saffet , ALTINTAŞ Levent , GÜLER Sertaç Ata , UTKAN Zafer
Published: April 2021

Cats are the main host of Toxoplasma gondii and pregnant women who own cats at home may be at risk. This condition may cause anxiety and stress in pregnant women. The aim of this study is to evaluate toxoplasmosis risk on anxiety and perception of cat owner pregnant women. The study group consisted of 59 pregnant women feeding cats in the home and 369 pregnant women not feeding cats. A Health Anxiety Inventory (HAI-18) was used to measure the anxiety of all participants. Age and anxiety variables were analyzed using a two-sample independent t-test. Gravida, education, and job status were analyzed using chi-square tests, and live to abort ratio & pregnancy number were analyzed using Fisher exact test. Measurement of the anxiety level between the two groups showed that anxiety is significantly higher among the pregnant women who feed cats in their house with an average of 32.03±8.72. The average anxiety level among the pregnant women who don't have cats in their house was 25.94±8.99. The difference between the Health Anxiety Inventory of the two groups was significant (p= 0.0001) It was shown in the literature that pets can reduce anxiety but not studied in pregnant women, yet. Our results showed that pregnant women who own cats at home had more environmental anxiety than women who don’t feed cats at home which is possibly associated with fear of Toxoplasma gondii transmission. This anxiety may also cause unfavorable pregnancy outcomes like eclampsia, preterm birth, low birth weight and high incidence of cesarean delivery.
Does Costal Cartilage Resection Reduce Lung Volume ? (An Experimental Stereological Study)
Authors: TASLAK ŞENGÜL Ayşen , BÜYÜKKARABACAK Yasemin , ALTUN Gamze , ALTUNKAYNAK Zuhal , ŞENGÜL Bilal , GÜRZ Selçuk , BAŞOĞLU Ahmet , PİRZİRENLİ Mehmet
Published: April 2021

Background: Surgical treatment of chest wall deformities is done with costal cartilage resection in selected patients in adolescence. In this study, we evaluated the effect of costal cartilage resections on the lung volume by using computed tomography with stereologically. Methods: In this study, sixteen 4-weeks-old New Zealand rabbits were employed. Young subjects were preferred to evaluate the effect of the operation on the growth process. In order to avoid postoperative complications, only 2 costal cartilage resection was performed. The surgical group was resected to the right 4 and 5 costal cartilages (n = 8). The group that was not operated was accepted as the control group (n=8). The growth of the subjects was followed. Computed thorax tomography (CTT) scans of all animals were performed preoperatively and at the 4th postoperative week. Estimation of pre- and postoperative lung volumes was performed with the Cavalieri principle. Results: In the control group followed up during growth, bilateral lung volume was increased (15.75% and 20.62% respectively right and left lungs). In the surgical group, both the surgical side and the opposite lung volume decreased after costal cartilage resection (20.09% and 1.07% respectively right and left lungs). Conclusions: Even though the number of resected cartilage was limited, total lung volume decreased after costal cartilage resection. In the treatment of chest wall deformities, costal cartilage resection should be considered as the last option in children.
Clinical management of treatment failure in patients with oropharyngeal tularemia: A retrospective evaluation
Authors: MEHEL Dursun Mehmet , YEMİŞ Tuğba , ÇELEBİ Mehmet , AĞRI İbrahim , ÖZDEMİR Doğukan , ÜNAL Asude , ÖZGÜR Abdülkadir
Published: April 2021

Tularemia is a zoonotic disease caused by Francisella tularensis pathogen. It can be transmitted via wild animals, infected water, and contaminated food. In our study, 13 patients who were admitted to our clinic with a neck mass were retrospectively evaluated for symptoms, findings, diagnosis, applied treatments, and the causes of delay in treatment. The ages of patients diagnosed with tularemia ranged from 19–70 years, with a mean age of 48.5 years. All patients resided in the countryside and all had been repeatedly administered penicillin and macrolide group antibiotics before referral to our clinic. The patients consulted our clinic with a delay of 8 to 30 days (average 11.5 days) after the onset of the first symptom. Six (46.1%) patients had deep lymphadenopathy, while lymphadenopathy in seven (53.8%) was superficial. Suppuration was observed in all adenopathies located superficially to the lymph, while skin fistulization was present in three patients. The diagnosis was made by a serum microagglutination test. Doxycycline, ciprofloxacin, and streptomycin group antibiotics were used in the treatment. No complications due to treatment were observed in the early period. In conclusion; the diagnosis of tularemia is not straightforward at the initial admission of the patients since the symptoms of tonsillopharyngitis, fever, and cervical adenopathy are similar in oropharyngeal tularemia and upper respiratory tract infections. Therefore, the antibiotics administered to the patients are not effective. In endemic regions, tularemia should be considered in the differential diagnosis in patients with tonsillopharyngitis and adenopathy in the neck.
Protective Effects Of Trimetazidine Against Hepatic Warm Ischemia/Reperfusion Injury On Rats
Authors: NOYAN Tevfik , AYHAN Sertaç , IŞIK Sevil , KÖKTÜRK Sibel
Published: April 2021

Nonalcoholic fatty liver disease (NAFLD) represents a spectrum of liver diseases that occur in individuals who do not consume a significant amount of alcohol, and the pathogenesis of NAFLD remains undefined. It was aimed to investigate whether the use of Trimetazidine (TMZ) could reduce warm ischemia-reperfusion (I/R) damage after liver ischemia on an experimental NAFLD model in this experimental study. Methods: For this aim, Sprague Dawley male rats were separated into 4 groups; control group (group 1, n = 6), sham operated control grup (group 2, n = 6), warm ischemia/reperfusion group (group 3, n=10), and TMZ group (group 4, n=10, administration of TMZ (10 mg/kg) 30-min before fatty liver I/R). The serum oxidant and antioxidant biochemical markers were measured by ELISA methods. The histopathological evaluation was also performed in the hepatocytes. Results: TMZ was caused to significantly decrease on oxidative stress markers levels which characterized myeloperoxidase (MPO) (p<0.001), nicotinamide adenine dinucleotide phosphate-oxidase (NOX) (p<0.001), and cytochrome C (Cyt-C) (p<0.001), and increase on antioxidant enzyme catalase (CAT) (p<0.001) activity as compared to group 3. However, TMZ was no caused to any significant change in other oxidant markers malondialdehyde (MDA) and 8-hydroxyguanosine (8-OHDG) levels (p> 0.05). While hepatocyte damage as a form of cell groups was observed due to I/R damage, whereas TMZ had caused positive improvements on dilatation of sinusoids, inflammation and the structural integrity of hepatic plaques. Conclusion: Trimetazidine could be positively contributing effects to the antioxidant defense mechanism and also the survival of cells by protecting mitochondrial integrity.
Marrabenta, uma produção periférica de nacionalidade moçambicana
Authors: Gonçalves Conceição Vércio
Published: April 2021

Este artigo propõe apresentar resultados preliminares do estágio doutoral desenvolvido na cidade de Maputo – Moçambique e visa abordar a marrabenta como uma elaboração popular da moçambicanidade, um símbolo nacional. Para isso, se utilizará dos depoimentos dos “narradores da marrabenta” – artistas da cena musical, intelectuais e atores da cultura moçambicana –, como principal vetor para pensar a questão posta. Depoimentos de artistas da marrabenta – tais como Antonio Marcos, Aniano Tamele, Djilon Djindji e Wazimbo –, a par de elaborações teóricas de moçambicanos como Andrè Feres (2011), José Luís Cabaço (2009), Natan Aquino (2016) e Rui Guerra Laranjeira (2010) –, além da brasileira Jacimara Souza Santana (2013), estão sendo utilizados aqui como forma de contribuição para a construção do argumento.
The study of soluble solids content accumulation dynamics under the influence of weather factors in the fruits of cherries
Authors: Ivanova Iryna , Serdiuk Maryna , Malkina Vira , Bandura Iryna , Kovalenko Ihor , Tymoshchuk Tetiana , Tonkha Oksana , Tsyz Oleksandr , Mushtruk Mikhailo , Omelian Alina
Published: April 2021

High tasting assessment of the fruit of sweet cherry is due to the favorable soluble solids content (SSC). The weather parameters and varietal features during the formation of fruit have the dominant influence on the accumulation of soluble solids. This issue has gained new relevance in the context of global climate change. The research aimed to develop a dependence of the accumulation of soluble solids of the various sorts of sweet cherries on the weather conditions of the South Steppe zone of Ukraine. Statistical analysis of the values of soluble solids in sweet cherry fruit was performed according to the average indicators of three groups of cultivars. To achieve this goal, the laboratory, factor, correlation, and regression analyses were carried out. The mathematical model was built with the application of factor and regression analysis methods, with the principal component analysis being used. The factor and regression analysis methods became the basis for the linear regression model of dependence of SSC fund accumulation on the influence of climatic parameters for the cultivar types of the three ripening terms. Based on the constructed regression models, we analyzed the degree of influence of the weather parameters on the SSC indicator by calculating the coefficients of Δi relative influence. The largest influence was set for the group of temperature and humidity parameters with the maximum share of Δi ≥9.50%. It was mathematically substantiated that the weather parameters of the last month of fruit formation had the greatest influence on the accumulation of SSC in the sweet cherry fruit, regardless of the period of ripening. For early and medium ripening sweet cherries, those were the weather parameters for May, and for those of late-term of ripening June parameters were of the maximum value.
An Empirical study to determine the role of file-system in modification of hash value
Authors: Raychaudhuri Kumarshankar , Christopher M. George
Published: April 2021

In digital forensics, maintaining the integrity of digital exhibits is an essential aspect of the entire investigation and examination process, which is established using the technique of hashing. Lack of knowledge, while handling digital exhibits, might lead to unintentional alteration of computed hash, rendering the exhibit unacceptable in the court of Law. The hash value of a physical drive does not solely depend upon the data files present in it but also its file-system. Therefore, any change to the file-system might result in the change of the disk hash, even when the data files within it remain untouched. In this paper, our objective is to study the role of file-system in modification of the hash value. We examine and analyse the changes in the file-system of a NTFS formatted USB storage device, which leads to modification in its hash value when the device is plugged-in to the computer system without using write-blocker. The outcome of this research would justify the importance of write blockers while handling digital exhibits and also substantiate that the alteration in hash value of a storage device might not be an indication that data within the device has been tampered with.
Reasons for parental hesitancy towards Oral Polio Vaccine (OPV): a cross sectional study in Khyber Agency, Pakistan
Authors: Aliya Bibi , Karim Maryam , Mahnoor Rida , Gul Hina , Ashraf Seema , Humayun Umer , Abu Bakar Muhammad
Published: April 2021

Introduction: Pakistan remains one of the three polio-endemic countries in the world due to Illiteracy, religious beliefs, conflicts and security issues hindering vaccination efforts. Parental refusal or hesitancy towards vaccinating their children along with low coverage of polio vaccination in high conflict areas remain key problem areas.Objectives: To assess the awareness regarding polio vaccination, and to identify the reasons of parental hesitancy towards oral polio vaccination.Materials & Methods: A cross-sectional survey that included 100 participants was conducted in Jamrud (Khyber Agency) from October 2017 to December 2017. Indigenously structured questionnaire was used for recording data in Khyber Agency through convenience sampling. Questions related to awareness, attitude, practice and reasons for hesitancy regarding polio vaccination. SPSS version 16.0 and Microsoft Excel were used for organizing and analyzing data for descriptive statistics.Results: Of the 100 study subjects, 49% were uneducated and only 2% had a positive family history of polio. Overall awareness regarding polio vaccination was poor; only 27% of study participants knew that immunization was effective for prevention and 24% considered vaccine repetition as necessary. The leading reasons given by 24% were that it causes infertility in male children, 16% had lack of trust on quality of vaccine, and 16.6% reported lack of trust on health workers. Religious belief was also one of the reason of hesitancy recorded to be 14.1%. Some participants (10.7%) recorded security issues as their reason of vaccine hesitancy. About 9.5% responded non-compliant spouse as their reason whereas 9.2% considered that vaccination was not necessary. Conclusion: Lack of awareness and education were the main reasons behind misperception of subjects towards polio immunization, followed by fears of infertility and religious beliefs.

Keywords: Polio - Global Polio Eradication Initiative (GPEI), Oral Polio Vaccine (OPV), Immunization & Hesitancy.
Lymphopenia as an early predictor of disease severity in COVID-19
Authors: Khan Shaheen Ali , Anwar Muhammad Naveed , Saeed Laraib , Qayyum Wajeeha , Mufti Zuhayr Ahmad , Durrani Sofia Haider
Published: April 2021

Introduction: Research has implicated an exaggerated or self-directed immune response as a factor in determining patient outcome in COVID-19. Initial reports identify lymphopenia as having a predictive role in COVID-19 related disease severity.Objective: To document the occurrence of lymphopenia in COVID-19 patients and explore its association with demographic factors and disease course.Materials & Methods: This cross sectional, observational study was conducted at Rehman Medical Institute, Peshawar from May, 2020 to August, 2020. All patients admitted to the hospital with COVID-19 diagnosis were included. Relevant information including demographics, disease severity, laboratory findings & outcomes were noted in a predesigned Performa. The data were analyzed on SPSS 22 for descriptive and comparative statistics; p≤0.05 denoted significance.Results: A total of 216 patients were included, of whom 172 (79.6%) were males. The mean age was 54.61 ± 14.35 years. Classic lymphopenia was found in 67 (31.5%), 66 (31.0%) had borderline lymphopenia, and 80 (37.6%) had no lymphopenia. Of the classic lymphopenia group, 14 (20.9%) had mild disease, 21 (31.3%) had moderate disease, 18 (26.9%) had severe disease & 14 (20.9%) had critical disease. In patients with borderline lymphopenia 31 (47.0%) had mild disease, 17 (25.8%) moderate disease, 14 (21.2%) had severe disease and 04 (6.1%) had critical disease. In patients with no lymphopenia, 32 (40.0%) had mild, 32 (40.0%) had moderate, 14 (17.5%) had severe & 02 (2.5%) had critical disease. Mortality associated with classical lymphopenia was 37.3% (n=25) whereas 43.3% (n=29) patients recovered. Male gender, disease severity and outcome were statistically linked to lymphopenia; no statistical significance was observed with age.Conclusion: A statistically significant association of lymphopenia with severe/critical disease and adverse outcomes was noted.Keywords: Lymphopenia, COVID-19, Pandemic.
DOUBLE ENTRY BOOKKEEPING DALAM AKUNTANSI
Authors: Ulfah Almira Keumala
Published: April 2021

Accounting has an important role in the business world where accounting provides financial information that can be used by economic entities to stakeholders (both internal and external parties. Each economic entity must present its financial information to all stakeholders. To facilitate economic entities in making records in financial transactions, and to make it easier for stakeholders to understand financial information conveyed by economic entities, there must be uniformity in accounting.The Golden Rule of Accounting brings uniformity and to be able to present transactions correctly.The important rules contained in the Golden Rule of Accounting form the basic equation accounting and accounting in pairs (double entry).

Keywords: Double entry, Accounting

 

Abstrak

Akuntansi memiliki peran penting didalam dunia bisnis di mana akuntansi memberikan informasi keuangan yang dapat digunakan oleh entitas ekonomi kepada para pemangku kepentingan (baik pihak internal maupun pihak eksternal). Setiap entitas ekonomi harus menyajikan informasi keuangannya kepada semua pemangku kepentingannya. Untuk memudahkan entitas ekonomi dalam melakukan pencatatan dalam transaksi keuangannya, serta untuk memudahkan pemangku kepentingan untuk memahami informasi keuangan yang disampaikan oleh entitas ekonomi maka harus ada keseragaman dalam akuntansi. Golden Rule Of Accounting membawa keseragaman dan untuk dapat menyajikan transaksi dengan benar. Aturan penting yang terdapat di dalam Golden Rule Of Accounting membentuk persamaan dasar akuntansi dan pembukuan akuntansi secara berpasangan (double entry).

Kata kunci: Double entry, Akuntansi.
REVITALISASI ZAKAT PRODUKTIF DAN WAKAF PRODUKTIF SEBAGAI PENGENTAS KEMISKINAN
Authors: Razali Ramadhan , Febriansyah Sutan , Darni Surya
Published: April 2021

Zakat and endowments are instruments of social economic stability. His success in improving the welfare of society has been engraved in history. Then what about the development of zakat and endowments at the present time and is there any impact of these instruments? The purpose of this study is to explain the main problems experienced in developing the two instruments. The type of this research is qualitative research with descriptive analysis techniques. For the two instruments to be optimal, the waqf body and the zakat body must have the latest innovations. So that the empowerment of zakat and waqf is optimal in following the times.

Keywords: Zakat, Waqf, and Welfare

 

Abstrak

Zakat dan wakaf adalah instrument stabilitas sosial ekonomi. Keberhasilannya dalam meningkatkan kesejahteraan masyarakat telah terukir dalam sejarah. Lalu bagaimanakah dengan pengembangan zakat dan wakaf pada saat serta apakah instrument tersebut berdampak terhadap kesejahteraan masyarakat? tujuan dari penelitian ini adalah menjelaskan masalah utama yang dialami dalam perkembangan  dua instrument ini. Jenis penelitian ini adalah penelitian kualitatif dengan teknik analisis deskriptif. Agar dua instrument menjadi optimal, maka badan wakaf dan badan zakat harus memiliki inovasi terbaru. Sehingga pemberdayaan zakat dan wakaf optimal dalam mengikuti perkembangan zaman.

Kata kunci: Zakat, Wakaf, dan Kesejahteraan.
PENGARUH KEBIJAKAN HUTANG TERHADAP NILAI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Nasution Muhammad Syafril
Published: April 2021

This study aims to determine the effect of debt policy on company value on banking companies listed on the Indonesia Stock Exchange. The population in this study are all banking companies listed on the Indonesia Stock Exchange (IDX) in 2010 to 2012 that have met the criteria. The nature of the study in this study is hypothesis testing. The type of investigation carried out in this study is a causal study. The level of researcher intervention in this study was minimal intervention. The situation of the study in this study was not regulated. The unit of analysis in this study is a banking company listed on the Indonesia Stock Exchange. The time horizon in this study is balanced pooled data, which is a combination of time series data (between times) and cross sectional data (between individuals / spaces). The results of this study that debt policy affects the value of the company, with a negative direction of influence.

Keywords: Company Value and Debt Policy.

 

Abstrak

Penelitian ini bertujuan untuk mengetahui pengaruh kebijakan hutang terhadap nilai perusahaan pada perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Populasi dalam penelitian ini adalah seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2010 hingga 2012 yang telah memenuhi kriteria. Sifat penelitian dalam penelitian ini adalah pengujian hipotesis. Jenis investigasi yang dilakukan dalam penelitian ini adalah studi kausal. Tingkat intervensi peneliti dalam penelitian ini adalah intervensi minimal. Situasi penelitian dalam penelitian ini tidak diatur. Unit analisis dalam penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Cakrawala waktu dalam penelitian ini adalah balanced pooled data, yang merupakan gabungan antara data deret waktu (antar waktu) dan data cross sectional (antar individu / ruang). Hasil penelitian ini bahwa kebijakan hutang mempengaruhi nilai perusahaan, dengan arah pengaruh negatif.

Kata kunci: Nilai Perusahaan dan Kebijakan Hutang.
OBJEK WISATA RELIGI MAKAM SULTHAN MALIKUSSALEH DAN PENGARUHNYA TERHADAP PENDAPATAN PEDAGANG
Authors: Aulia Nurul , Ismaulina Ismaulina
Published: April 2021

Religious tourism Malikussaleh Cemetery is a classic tourism that has always been a history for the people of Aceh, especially for people who like historical places to become religious tourism. The purpose of this study was to determine the effect of Sulthan Malikussaleh Tomb religious tourism on the income of kiosk traders in Beuringen Village, Samudera District, North Aceh Regency. This study uses a quantitative approach to the type of field study with 20 respondents as traders. Based on the results of the calculation of the regression coefficient concluded that the calculation of the t test (parsia test) for simple regression is Y = 2.761 + 1.239X. From the calculation of the regression coefficient, it is concluded that the calculation of the statistical test shows that the tourist attraction has a probability value of 0,000 which is smaller than the family income level of 0.05 (0,000 <0.05) and with a tcount> t table (8,639> 2,101) meaning that the variable Power Tourism attraction has a positive and significant effect on the income of traders in the vicinity in Beuringen Village, Samudera District, North Aceh Regency.

Keywords: Religious Tourism, Income Level

 

Abstrak

Wisata religi Pemakaman Malikussaleh adalah wisata klasik yang selalu menjadi sejarah bagi masyarakatnya Aceh, terlebih lagi bagi masyarakat yang menyukai tempat-tempat bersejarah menjadi wisata religi. Tujuan penelitian ini adalah  untuk mengetahui pengaruh wisata religi Makam Sulthan Malikussaleh terhadap pendapatan pedagang kios di Desa Beuringen, Kecamatan Samudera, Kabupaten Aceh Utara. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis studi lapangan dengan responden berjumlah 20 pedagang. Berdasarkan hasil perhitungan koefisien regresi disimpulkan bahwa perhitungan uji t (uji parsial) untuk regresi sederhana adalah Y = 2,761+ 1,239X. Dari perhitungan koefisien regresi, disimpulkan bahwa perhitungan uji statistik menunjukkan bahwa objek wisata memiliki nilai probabilitas 0,000 yang lebih kecil dari tingkat pendapatan keluarga 0,05 (0,000 <0,05) dan dengan nilai t hitung> t tabel (8.639> 2.101) artinya variabel Daya Tarik Wisata berpengaruh positif dan signifikan terhadap pendapatan pedagang di sekitarnya di Desa Beuringen, Kecamatan Samudera, Kabupaten Aceh Utara.

Kata kunci: Wisata Religi; Tingkat Pendapatan
PENGARUH KOMPETENSI DESA, PARTISIPASI MASYARAKAT DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP PENGELOLAAN KEUANGAN DESA
Authors: Fitrinanda Dara , Linda Linda , Lautania Maya Febrianty
Published: April 2021

The purpose of this research is toexamine the effect of village officers competency, community participation and utilization of information technology on village fund management. Data was obtained through distributing questionnaires to 55 village officers from 11 villages in the city of Jantho Subdistrict, Aceh Besar District. Statistical testing using multiple linear regression analysis with SPSS application.

The results showed that (1) the competence of the village officers, public participation, and utilization of information technology had a positive effect on village fund management, (2) the competence of village officers had a positive effect on village fund management, (3) public participation had a positive effect on village fund management. (4) the use of information technology has a positive effect on village fund management.

 

Keyword: Competency Village Officers, Public Participation, Information Technology, Village Financial Management.

 

 

Abstrak

Penelitian ini bertujuan untuk menguji pengaruh kompetensi perangkat desa, partisipasi masyarakat dan pemanfaatan teknologi informasi terhadap pengelolaan keuangan desa. Data diperoleh melalui penyebaran kuesioner kepada 55 perangkat desa dari 11 desa di Kecamatan kota Jantho, Aceh besar. Pengujian statistik menggunakan analisis regresi linier berganda dengan aplikasi SPSS.

Hasil penelitian menunjukkan bahwa (1) kompetensi perangkat desa, partisipasi masyarakat, dan pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa, (2) kompetensi perangkat desa berpengaruh positif terhadap pengelolaan keuangan desa, (3) partisipasi masyarakat berpengaruh positif terhadap pengelolaan keuangan desa, (4) pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan desa.

 

Kata kunci: Kompetensi Perangkat Desa, Partisispasi Masyarakat, Teknologi Informasi, Pengelolaan Keuangan Desa.
PENGARUH MODAL DAN LUAS LAHAN TERHADAP PENDAPATAN PETANI KOPI DI DESA LEWA JADI, KECAMATAN BANDAR, KABUPATEN BENER MERIAH
Authors: Daini Ratna , Iskandar Iskandar , Mastura Mastura
Published: April 2021

The purpose of this research is to examine the capital effect and land area toward the coffee farmers income in Lewa Jadi Village, Bandar District, Bener Meriah Regency. This research based on quantitative approach. The sampel used is the communities of coffee farmers who the coffee ground about 73 respondents. The primary data as the instrument of collecting data utilized in this study. The primary data is obtained by distributing questonnaires to the coffee farmers. The data analysis used in this study is multiple linear regression test, classic assumption test, multicoliniarity test, heterokedasticity test, determinant test, T test, F test with spss version 16. The result of study shows that the variable of capital has the possitive and significant effect toward the coffee farmers income in Lewa Jadi Village, Bandar District, Bener Meriah Regency. Next, the variable of land area has the possitive and significant effect too on the income of coffee farmers in Lewa Jadi village, Bandar District, Bener Meriah Regency.

 

Keywords: Capital, Land area, Income.

 

 

Abstrak

Penelitian ini bertujuan untuk menguji pengaruh Modal dan Luas Lahan Terhadap Pendapatan Petani Kopi di Desa Lewa Jadi Kecamatan Bandar Kabupaten Bener Meriah. Metodelogi yang digunakan adalah pendekatan kuantitatif.Sampel yang digunakan adalah masyarakat petani kopi yang mempunyai lahan kopi sebanyak 73 responden.Instrumen pengumpulan data menggunakan data primer. Data primer diperoleh dengan cara penyebaran angket (kuisioner) kepada petani kopi. Analisis data yang digunakan pada penelitian ini adalah uji regresi linear berganda, uji asumsi klasik, uji multikoleniaritas, uji heterokedastisitas, uji determinan, uji T, uji F dengan bantuan SPSS versi 16.Hasil penelitian yang dilakukan menunjukan bahwa variabel modal berpengaruh positif dan signifikan terhadap pendapatan petani kopi di Desa Lewa Jadi Kecamatan Bandar kabupaten Bener Meriah. Dan variabel luas lahan berpengaruh positif dan signifikan terhadap pendapatan petani kopi di Desa Lewa Jadi Kecamatan Bandar Kabupaten Bener Meriah.

 

Kata Kunci: Modal, Luas Lahan, Pendapatan.
DENDA DALAM BAI’ BITSAMAN AJIL MENURUT FIQIH DAN FATWA DEWAN SYARIAH NASIONAL (DSN)
Authors: Amri Aulil
Published: April 2021

This study is to analyze the application of fines to customers who delay payments on purpose or do not have the will and good faith to pay their debts. Legal fines for capable people who delay payment according to fiqh and fatwa DSN-MUI Number 17 / DSN-MUI / IX / 2000 are permissible. The fatwa explained that customers who could be fined were customers who delayed payments deliberately and / or did not have the will and good faith to pay their debts. While customers who are unable or unable to pay due to force majeure may not be penalized. In addition to the fatwa of the DSN MUI, the fines determined are also based on ba‘i bitsaman ajil financing agreement at Baitul Mal / Qiradh that has been agreed by both parties.

The results showed that some syari’ah banking transactions are in accordance with Islamic syari’ah, but there is still practice going on in the field of the application of fines imposed in general, not looking at the feathers for both capable and unable customers. Finally, fines will accumulate every month plus piles of arrears. This is really unfortunate because it should be given to those who cannot afford to be given tough time to pay for this in accordance with the fatwa DSN-MUI Number 17 / DSN-MUI / IX / 2000. In the future, the Syari’ah Supervisory Board can take firm action on this matter.
STRATEGI DALAM PENINGKATAN JUMLAH NASABAH ASURANSI JIWA DI AJB BUMIPUTERA 1912 MEULABOH
Authors: Yusuf Nuraini , Ridhwan Muhammad , Andini Mirna Ria
Published: April 2021

AJB Bumiputera 1912 Meulaboh is an insurance company that has been established for decades until now, it still remains one of the insurance companies that are in demand by the people of Meulaboh. Many products offered by the AJB Bumiputera 1912 Meulaboh is expected to increase the number of life insurance customers and it is is one of the strategies used in the process of increasing the number of insurance customers. As for the results of the study, AJB Bumiputera 1912 followed several stages, namely offering superior products to prospective customers, insurance product price quotes that are tailored to all layers of prospective insurance customers, promotion of insurance products to various prospective insurance customers, the selection of office locations that are very appropriate in the center of Meulaboh City, the selection of employees who work is carried out with a variety of processes in accordance with the applicable operational standards in AJB Bumiputera 1912 throughout Indonesia.
TINJAUAN EKONOMI SYARIAH TERHADAP PELAYANAN NASABAH PRIORITY BANK SYARIAH MANDIRI CABANG LHOKSEUMAWE
Authors: Hidayatina Hidayatina , Siska Mutia
Published: April 2021

The basic problem is the implementation of ordinary customer service to priority customers who seem to discriminate between one customer and another customer. The purpose of the research is to find out the implementation of priority customer service at PT. Bank Syariah Mandiri Lhokseumawe Branch and to find out how Islamic economic reviews on priority customer service. This type of research is field research, while the research approach is descriptive qualitative research is research that focuses on words rather than numbers. The sharia economic review of the Priority Customer Service is permitted, because of the hadith of the Prophet Muhammad. BSM also applies sharia economic principles, namely: monotheism, justice, trust and help. But the principle of justice they hold is to place rights in accordance with what has been mandated, namely priority customer rights that have been promised by the bank at the beginning of the agreement.
INTEGRATION INTERCONNECTION OF ISLAMIC AUDITING LEARNING MODEL IN 4.0 ERA
Authors: Pangestuti Dinik Fitri Rahajeng
Published: April 2021

Auditor is an important profession in the business world. One of the auditor duties is to issue the opinion of financial statements. The opinion that was issued by the auditor becomes a guarantee on the fairness of the financial statements of the company. Auditors as independent parties have the obligation to check the financial statements of the client's company. In carrying out its duties, an auditor must adhere to the established professional standards and ethics. However, offence committed by the auditor towards the audit standards and ethics still occur. It can be viewed audit scandal histories, it is important to improve the auditing-learning process in campus. Campus as centre of knowledge is not only to educate a competent auditor but also to educate the morality of auditor.

This research is qualitative research which uses action research methodology. The data is taken in real learning cases in auditing class then constructing the existing rules in learning, standard output of auditor and Al Qur’an rules to become a learning model. Other datas are taken by interviewing the experts to confirm about the model.

The result of this research is auditing-learning model that is able to be applied in auditing class.
GOOD CORPORATE GOVERNANCE DAN MANAJEMEN RESIKO DI BANK SYARIAH
Authors: Mulyani Rita
Published: April 2021

By applying the principles of good corporate governance and risk management, Islamic banks have won the trust of the public by significantly increasing the number of Islamic bank customers, although not as much as conventional bank customers. To build public trust in Islamic banks, in addition to GCG, there is also a need for good management and risk management of Islamic banks. It is hoped that Islamic banks will be able to play an active role in banking activities in Indonesia as an indicator of whether or not the economic conditions in Indonesia. The role of corporate governance has been far applied in the teachings of Islam. The principles of Good Corporate Governance which consist of transparency, accountability, responsibility, professional and fairness are contained in sharia values ​​which intensely consist of: (1) shiddiq (honesty), (2) trust (fulfillment of trust), (3) fathanah (intelligence), (4) tabligh (transparency, openness). The important thing that needs to be done by Islamic banks is to build an effective risk management culture, so that banks have competitiveness and survive in economic conditions that are full of uncertainty or even crisis. The types of risks faced by Islamic banks include the following: 1) Financing Risk, 2) Liquidity Risk, 3) Interest Rate Risk, and 4) Operational Risk.
KONTRAK JUAL BELI DI ERA KONTEMPORER
Authors: Hamdani Lukman
Published: April 2021

Buying and selling contracts are very essential in terms of commerce because they are related to the validity of buying and selling, Khiyar, Bai ’Al-Mu’atha, the attitude of Ant-Tharadin and as-saman and as-si’r. Because buying and selling things like this must be clear and detailed so that no one is disappointed between buyers and sellers, the most common problem is not understanding and understanding the essence of the sale and purchase contract itself even though this is very necessary and needed in terms of commerce .
PENGARUH EKUIVALEN RATE BAGI HASIL, TINGKAT SUKU BUNGA DEPOSITO BPR DAN JUMLAH KANTOR BPRS TERHADAP JUMLAH NASABAH DEPOSITO iB MUDHARABAH PADA BPRS DI INDONESIA PERIODE 2016-2018
Authors: Putri Juliana , Alfarisi Salman
Published: April 2021

This study aims to determine the effect of the equivalent rate of profit sharing, interest rates on BPR deposits and the number of BPRS Offices on the number of mudharabah iB deposit customers at BPRS in Indonesia. The research method used is quantitative descriptive research using secondary data in the form of financial reports published by OJK in Sharia Banking Statistics (SPS) and Indonesian Banking Statistics (SPI) with time series data in the period of 2016-2018. The sample in this study all BPRS in Indonesia is 168 BPRS. Analysis of research using multiple linear regression analysis using application or supporting software namely PASW (Predictive Analytics SoftWare) Statistics 18, the results of research, it can be concluded that: 1) Equivalent rate of profit sharing (X1) has a significant negative effect of iB mudharabah deposit customers, 2) Variable interest rates on BPR deposits (X2) do not affect the number of mudharabah iB deposit customers. 3) The variable number of BPRS offices (X3) has a significant positive effect on the number of mudharabah iB deposit customers. 4) The coefficient of determination obtained is 0.586 or 58.6%. which means that 58.6% causes variable variable number of iB mudharabah (Y) deposit customers can be influenced by the equivalent rate of profit sharing, the level of BPR deposit rates and the number of BPRS offices, while the remaining 41.4% is influenced by other factors not included in the study.