bluuebunny/crossref_metadata_2025 huggingface dataset:
Pendampingan Sertifikasi Halal untuk Meningkatkan Daya Saing Produk UMKM
Authors: Wahyuni Hana Catur , Handayani Puspita , Wulandari Titis
Published: January 2023

UMKM merupakan elemen yang memperkuat struktur perekonomian Indonesia. Namun demikian, dalam perkembangannya terdapat kendala untuk meningkatkan daya saing produk UMKM. Sertifikasi halal merupakan salah satu strategi untuk meningkatkan daya saing UMKM. Oleh karena itu, kegiatan pengabdian masyarakat ini bertujuan untuk mendampingi UMKM dalam proses pengajuan sertifikasi halal. UMKM yang menjadi sasaran kegiatan adalah UD Ban Dokar dan CV Artaqila Berkah. Pelaksanaan kegiatan dilakukan melalui observasi, diskusi dan pendampingan. Kegiatan pendampingan dilakukan untuk penyusunan dokumen, pendaftaran sertifikasi halal melalui sistem informasi dan audit halal. Proses sertifikasi halal dilakukan melalui pendafataran pada sistem ptsp.halal.go.id dengan mengunggah berbagai macam dokumen yang menjadi persyaratan. Proses sertifikasi halal ini menggunakan LPH LPPOM MUI. Hasil kegiatan adalah telah dilakukan audit sertifikasi halal oleh LPPOM MUI pada tanggal 25 Februari 2022 untuk UD Ban Dokar dan 31 Mei 2022 untuk CV Artaqila Berkah. Pada saat visitasi telah dinyatakan tidak ada permasalahan dalam proses sehingga direkomendasikan untuk diajukan ke Komisi Fatwa
Medical Pluralism and Cultural Practices Associated with Umbilical Cord-Care in Rural Communities in Zimbabwe
Authors: Muchabveyo Brenda , Amzat Jimoh
Published: January 2023

This study explores how Traditional Birth Attendants (TBAs) in rural Zimbabwe care for babies’ umbilical cords, examining cultural practices associated with umbilical cord care. This study relies on a qualitative interpretive approach, guided by symbolic interactionist theory, involving 16 Key Informant Interviews (KIIs). The respondents were de jure (trained) and de facto (untrained) TBAs in Mawadza village in Mutasa District in Manicaland, Zimbabwe. The data from the KIIs were analysed using the framework analysis method. Umbilical cord care is embedded in cultural practices and symbolic meanings. There are various local substances, such as cooking oil, petroleum jelly, local herbs, mothers’ breast milk and vaginal discharge as well as pet (cat and chicken) dung, used for cord care. Many of the substances are harmful and associated with a high risk of child morbidity and mortality in the study area. Only a few TBAs revealed that they used bio-medically recommended substances. The finding suggests that the risks associated with harmful umbilical cord care methods are high in the study communities. This points to the need to strengthen concerted initiatives to improve universal access to modern postnatal healthcare to reduce neonatal mortality..
Comprehensive Review on ML-based RIS-enhanced IoT Systems: Basics, Research Progress and Future Challenges
Authors: Das Sree Krishna , Benkhelifa Fatma , Sun Yao , Abumarshoud Hanaa , Abbasi Qammer H. , Imran Muhammad Ali , Mohjazi Lina
Published: January 2023

Sixth generation (6G) internet of things (IoT) networks will modernize the applications and satisfy user demands through implementing smart and automated systems. Intelligence-based infrastructure, also called reconfigurable intelligent surfaces (RISs), have been introduced as a potential technology striving to improve system performance in terms of data rate, latency, reliability, availability, and connectivity. A huge amount of cost-effective passive components are included in RISs to interact with the impinging electromagnetic waves in a smart way. However, there are still some challenges in RIS system, such as finding the optimal configurations for a large number of RIS components. In this paper, we first provide a complete outline of the advancement of RISs along with machine learning (ML) algorithms and overview the working regulations as well as spectrum allocation in intelligent IoT systems. Also, we discuss the integration of different ML techniques in the context of RIS, including deep reinforcement learning (DRL), federated learning (FL), and FL-deep deterministic policy gradient (FL-DDPG) techniques which are utilized to design the radio propagation atmosphere without using pilot signals or channel state information (CSI). Additionally, in dynamic intelligent IoT networks, the application of existing integrated ML solutions to technical issues like user movement and random variations of wireless channels are surveyed. Finally, we present the main challenges and future directions in integrating RISs and other prominent methods to be applied in upcoming IoT networks.
RIS-Based Steerable Beamforming Antenna with Near-Field Eigenmode Feeder
Authors: Tiwari Krishan Kumar , Caire Giuseppe
Published: January 2023

We present a novel, power and hardware efficient, antenna system leveraging the eigenmodes of the over-the-air propagation matrix from an active multi-antenna feeder (AMAF) to a large reflective intelligent surface (RIS), both configured as standard linear arrays and placed in the near field of each other. We demonstrate the flexibility of the proposed architecture by showing that it is capable of generating radiation patterns for multiple applications such as very narrow beams with low side lobes for space-division multiple access communications, wide-angle beams for short range automotive sensing and sectorial beaconing, and monopulse-like patterns for radar angular tracking. A key parameter in our design is the AMAF-RIS distance which must be optimized and it is generally much less than the Rayleigh distance. For a given AMAF aperture, the optimal AMAF-RIS distance increases as a function of the RIS size. The AMAF-RIS loss is compensated almost exactly by the larger aperture gain of the RIS leading to almost constant RIS gain with increasing RIS sizes. This allows to choose different beam angular selectivities with the same center beam gain. Active RF amplification is done at the AMAF only, thus resulting in a much higher power efficiency and much lower hardware complexity than conventional phased arrays with same beamforming performance.
The Cyber Centre, Host and Cloud-Based Sensor Technology - An Analysis
Authors: Ahmed Ashar
Published: January 2023

The emerging cybersecurity industry in Canada is not seen as anywhere near the scale of its American cyber-industrial complex counterpart, with limited-scale projects occurring to improve security sensor technology for institutions. However, due to international trade increasingly occurring through cyberspace, it is expected that the cyber industry will grow in Canada through both international and domestic partnerships, with Canadian critical infrastructure partners requiring greater security controls in order to ensure the confidentiality, integrity and availability of their data and operations. 
Transcranial Magnetic Stimulation Technology with Freely Adjustable Pulse Shape and Sequence
Authors: Li Zhongxi , Zhang Jinshui , Peterchev Angel , Goetz Stefan
Published: January 2023

The temporal shape of a pulse in transcranial magnetic stimulation (TMS) influences which neuron populations are activated preferentially as well as the strength and even direction of neuromodulation effects. Furthermore, various pulse shapes differ in their efﬁciency, coil heating, sensory perception, and clicking sound. However, the available TMS pulse shape repertoire is still very limited to a few biphasic, monophasic, and polyphasic pulses with sinusoidal or near-rectangular shapes. Monophasic pulses, though found to be more selective and stronger in neuromodulation, are generated inefﬁciently and therefore only available in simple low-frequency repetitive protocols. Despite a strong interest to exploit the temporal effects of TMS pulse shapes and pulse sequences, waveform control is relatively inflexible and only possible parametrically within certain limits. Previously proposed approaches for flexible pulse shape control, such as through power electronic inverters, have signiﬁcant limitations: The semiconductor switches can fail under the immense electrical stress associated with free pulse shaping, and most conventional power inverter topologies are incapable of generating smooth electric ﬁelds or existing pulse shapes.

Leveraging intensive preliminary work on modular power electronics, we present a modular pulse synthesizer (MPS) technology that can, for the ﬁrst time, flexibly generate high-power TMS pulses (one-side peak ~ 4,000 V, ~ 8,000 A) with user-deﬁned electric ﬁeld shape as well as rapid sequences of pulses with high output quality. The circuit topology breaks the problem of simultaneous high power and switching speed into smaller, manageable portions, distributed across several identical modules. In consequence, MPS TMS can use semiconductor devices with voltage and current ratings lower than the overall pulse voltage and distribute the overall switching of several hundred kilohertz among multiple transistors. MPS TMS can synthesize practically any pulse shape, including conventional ones, with ﬁne quantization of the induced electric ﬁeld (≤ 17% granularity without modulation and ~300 kHz bandwidth). Moreover, the technology allows optional symmetric differential coil driving so that the average electric potential of the coil, in contrast to conventional TMS devices, stays constant to prevent capacitive artifacts in sensitive recording ampliﬁers, such as electroencephalography (EEG).

MPS TMS can enable the optimization of stimulation paradigms for more sophisticated probing of brain function as well as stronger and more selective neuromodulation, further expanding the parameter space available to users.
On the relationships among durum wheat yields and weather conditions: evidence from Apulia region, Southern Italy
Authors: Tappi Marco , Nardone Gianluca , Santeramo Fabio Gaetano
Published: January 2023

The weather index-based insurances may help farmers to cope with climate risks overcoming the most common issues of traditional insurances. However, the weather index-based insurances present the limit of the basis risk: a significant yield loss may occur although the weather index does not trigger the indemnification, or a compensation may be granted even if there has not been a yield loss. Our investigation, conducted on Apulia region (Southern Italy), aimed at deepening the knowledge on the linkages between durum wheat yields and weather events, i.e., the working principles of weather index-based insurances, occurring in susceptible phenological phases. We found several connections among weather and yields and highlight the need to collect more refined data to catch further relationships. We conclude opening a reflection on how the stakeholders may make use of publicly available data to design effective weather crop insurances.
The co-evolution of policy support and farmers behaviour. An investigation on Italian agriculture over the 2008-2019 period
Authors: Esposti Roberto
Published: January 2023

This paper investigates the co-evolution of the CAP expenditure and of the farms’ performance and choices to assess whether and to what extent CAP assessment itself meets the requisites of Causal Inference. In order to identify some regularities in this co-evolution, the analysis is performed on a constant group of professional farms over a long enough time period. The Italian 2008-2019 FADN balanced sample is here considered. Results points to two major empirical implications. First of all, they question whether CAP expenditure is actually accompanied by any significant farmers’ response. An exception may actually concern the support specifically focused on environmental standards. Secondly, they raises some major methodological issues about the applicability of the Treatment Effect logic to CAP assessment.
Italian farms during the COVID-19 pandemic: main problems and future perspectives. A direct analysis through the italian FADN
Authors: Cesaro Luca , Giampaolo Antonio , Giarè Francesca , Sardone Roberta , Scardera Alfonso , Viganò Laura
Published: January 2023

The spread of the COVID-19 virus in Italy during the first phasis of the pandemic (February-May 2020) has caused a large-scale crisis, with an almost immediate decrease of industrial production and a consequent contraction in domestic consumption and external trade. However, the issue of food security was immediately recognized as one of the most sensitive, so that the Government has decreed the priority role of the food system, which has been included among those considered fundamental services and economically essential, allowing the related activities to be carried out during the lockdown. Agricultural production activities transformation, and commercialization remained fully operative during the lockdown; nevertheless, the sector has faced many difficulties related to the contraction of some of the marketing channels (restaurants, on farm sales, agritourism, problems with the logistics and many other ones). To better understand the effects of the initial phasis of the pandemic on the Italian agricultural sector and provide useful information to the government and decision makers, a survey was carried out with a CAWI (Computer Assisted Web Interviewing) sent to over 10,000 farmers belonging to the sample of the Farm Accountancy Data Network (FADN). The number of respondents has been of 733 farms, which represents around 7% of the Italian FADN sample. The results of the questionnaire have been matched with FADN data on the structure and the economic performance of farms, allowing a more precise evaluation of the condition and effects of the pandemic. The results highlight a relevant effect of the COVID-19 pandemic emergency on the agricultural sector: 37% of the interviewed farmers declared a significant liquidity crisis, while 60% predicted a contraction in turnover. These effects are more relevant for the wine, olives, and horticulture types of farming and more frequent in medium/large farms. A better situation has been found for farms which usually outsource processing and/or marketing/sale of the products.
Price dependence of biofuels and agricultural products on selected examples
Authors: Sobczak Wioleta , Gołębiewski Jarosław
Published: January 2023

The growing demand for raw materials for the production of biofuels may lead to an increase in the prices of these raw materials and, due to the shortage of land, to an increase in the prices of other crops. This is due to the fact that the growing demand for raw materials for the production of methyl esters and bioethanol (the most widely used biofuels), such as rape and corn, is a form of competition on the food and feed markets. It should be mentioned that although the topic is not new, it is still very relevant, taking into account the expansion of energy crops, as well as national, European and world energy policy. Especially due to the fact that, as has already been mentioned, the use of plant products for the production of biofuels has an impact on the regulations of the food market.This study is to analyze the volatility and dependence of ethanol, biodiesel, maize and rapeseed prices in the period of 2016-2019 and aims at assessing the correlation between the agricultural and biofuel markets. In this paper, the investigation regarding co-integration of biofuel and agricultural commodity prices has utilized ethanol and commodity prices with the use of the vector error correction model (VECM). Price dependencies between the prices of biodiesel, rapeseed, maize and ethanol were found, indicating the existence of long-term causality in at least one direction between the analyzed prices. The results indicated that biodiesel prices during the period in question were influenced by the previous week’s prices of biofuel and rapeseed. Moreover, biodiesel prices had an impact on the level of ethanol and rapeseed prices. In the case of rapeseed, the correlation between its prices and those of corn is also noticeable, while prices of corn may also affect prices of ethanol.
Service-Learning for the interprofessional development of school-community partnership in the LifeComp framework
Authors: Lotti Patrizia , Orlandini Lorenza
Published: January 2023

The paper presents a reflection on the LifeComp framework within the planning activities of Service-Learning projects carried out in mixed teams composed of teaching staff and educators from the non-profit sector. By considering the theme of interprofessionality as a central field of the development of the teaching profession within the educational scenarios generated by the pandemic, by national and international indications, the research focuses on the identification of the competences of the LifeComp framework present in the narratives produced by teachers and educators during the first phase of the project. Using service learning is functional to enable the teachers and educators involved to adopt an attitude of research and openness towards the other; at the same time, it is an approach that can provide a methodological framework for designing student-centred interventions and school-territory collaboration that simultaneously develop cognitive and educational skills.

 

Il Service-Learning per lo sviluppo interprofessionale della collaborazione scuola-territorio nel quadro del LifeComp.

Il paper presenta una riflessione sul framework LifeComp all’interno delle attività di progettazione di percorsi di Service Learning realizzate in equipe miste, composte da personale docente ed educatori del terzo settore. Considerando centrale il tema dell’interprofessionalità come ambito dello sviluppo della professione docente all’interno degli scenari educativi determinati dalla pandemia, dalle indicazioni nazionali e internazionali, la ricerca si focalizza sull’individuazione delle competenze del framework LifeComp presenti nelle narrazioni prodotte da docenti ed educatori nel corso della prima fase di avvio del percorso. L’apprendimento servizio è funzionale ad attivare nei docenti e negli educatori un atteggiamento di ricerca e apertura verso l’altro; allo stesso tempo è un approccio in grado di fornire una cornice metodologica per la progettazione di interventi centrati sullo studente e sulla collaborazione scuola-territorio che sviluppano contemporaneamente competenze di tipo cognitivo ed educativo.
The Influence of Accounting Information System Quality, Accounting Information Quality and Accounting Information System Security on End User Satisfaction of S4/Hana System Application Product (SAP) with Perceived Usefulness as a Moderating Variable at PT Hakaaston
Authors: Gunawan Sri , Nengzih Nengzih
Published: January 2023

This study aims to determine the effect of the quality of accounting information systems, the quality of accounting information, the security of accounting information systems on end user satisfaction of the S4/HANA System Application Product (SAP) with perceived usefulness as a moderating variable at PT Hakaaston. This study took a population and samples from internal users (users) System Application Product (SAP) S4/HANA on PT Hakaaston. The results of this study indicate that quality of accounting information system and quality of accounting information take effect positive significant on end user satisfaction of S4/HANA System Application Product (SAP) , meanwhile accounting information system security is not take effect positive significant on S4/HANA System Application Product (SAP) end user satisfaction . Then, the quality of accounting information systems, the quality of accounting information and the security of accounting information systems have an effect positive significant on perceived usefulness. Next, perceived usefulness no take effect positive significant on S4/HANA System Application Product (SAP) end user satisfaction. Perceived Usefulness no take effect positive significant in moderate connection Among quality system information accounting, quality of accounting information and security of accounting information systems with satisfaction user end System Application Product (SAP) S4/HANA at PT Hakaaston.
Agroclimatic and agroecotoxicological justification of zonal chemical protection systems against harmful organisms for field crops under conditions of climate change in Ukraine
Authors: Borzykh O. , Bublyk L. , Chaika V. , Gavrylyuk L. , Kruk I. , Shevchuk O. , Neverovska T. , Bakhmut O.
Published: January 2023

Goal. Agroclimatic and agroecotoxicological zoning of the territory of Ukraine in order to justify ecologically safe zonal systems of chemical protection against harmful organisms, their optimization and adaptation to changes in climatic conditions and phytosanitary state of agrocenoses in different soil-climatic zones of Ukraine.
Methods. Analytical-synthetic and experimental methods were used in the research. Literary sources, reports of the Institute of Plant Protection, data on the distribution and number of pests given in the annual reviews of the Department of Phytosanitary Safety of the State Service of Ukraine on Food Safety and Consumer Protection, databases of the State Statistic Service and the Hydrometeorological Center of Ukraine, as well as the results of field experiments were analyzed. Phytosanitary and ecotoxicological monitoring was carried out according to generally accepted methods. The degree of hazard of pesticide use was assessed using an integral 7-point scale, the risk — according to the agro-ecotoxicological index (AETI).
Results. Ecological and statistical analysis of long-term databases, dynamics of agrometeorological indicators allows us to come to the conclusion that during the last 10 years climate changes have accelerated. They manifested through the equalization of the temperature field across the country, the increase in the sum of effective temperatures, and a deterioration of heat and moisture supply. This led to a disruption in the functioning of agrocenoses, a decrease in tolerance to the pesticide load. Under conditions of extension of the specified trends, significant disruptions in the functioning of the agricultural sector should be expected, considering the speed of changes. With the help of the Arc GIS — Arc INFO software complex, the agroclimatic and agroecotoxicological zoning of the territory of Ukraine under conditions of climatic changes of 2010—2020 was carried out. A decrease in the self-cleaning ability of the territory has been established. This is especially noticeable in the Forest Steppe, where the zonal self-cleaning index decreased from 0.70—0.50 to 0.60—0.45. Maps of agro-climatic zones and regions of Ukraine with different self-cleaning capabilities have been created.
Conclusions. Regular addition and update of agro-climatic regulatory information under conditions of climate change is used for the correct selection and placement of agricultural areas, crops, assessment of conditions for their growth and development, planning of field work periods, forecasting of crop production in a specific year. This information is necessary for improving the culture of agriculture, increasing the production of plant products along with the wide application of modern technologies of crop cultivation, in particular chemical protection against harmful organisms.
ANALISIS KEMAMPUAN BERPIKIR KRITIS MATEMATIS SISWA DITINJAU DARI SELF-CONFIDENCE
Authors: Umbara Hanifa Dina Aulia Dewi , Priatna Nanang
Published: January 2023

Kemampuan berpikir kritis merupakan salah satu kemampuan matematis yang perlu dikembangkan karena dapat menentukan hasil belajar matematika yang diraih oleh siswa. Untuk mengembangkan kemampuan berpikir kritis, siswa harus memiliki sikap yakin dan percaya akan kemampuannya sendiri. Dalam hal ini self-confidence dibutuhkan oleh siswa untuk mengaktualisasikan kemampuan berpikir kritis yang dimilikinya. Tujuan dari penelitian ini yaitu mendeskripsikan kemampuan berpikir kritis matematis siswa pada masing-masing kategori self-confidence. Metode penelitian yang digunakan yaitu deskriptif dengan pendekatan kualitatif. Subjek dalam penelitian ini adalah 21 siswa kelas XI di salah satu SMK di Kabupaten Sukabumi, Jawa Barat yang sudah mempelajari materi logika matematika. Hasil dari penelitian ini menunjukkan bahwa siswa yang memiliki self-confidence tinggi mampu memenuhi tiga indikator kemampuan berpikir kritis matematis dan selalu merasa percaya diri dengan kemampuan matematis yang dimiliki. Siswa yang memiliki self-confidence sedang mampu memenuhi dua indikator kemampuan berpikir kritis matematis dan cenderung ragu serta takut melakukan kesalahan ketika menyelesaikan soal matematika. Siswa yang memiliki self-confidence rendah hanya mampu memenuhi satu indikator kemampuan berpikir kritis matematis dan cenderung tidak merasa yakin ketika menyelesaikan soal matematika dan tidak memahami materi secara utuh.
Activist Scholar-Practitioners in the United States and South Africa
Authors: Fritz Jan
Published: January 2023

This article discusses the lives and impact of leading activists whose work is highlighted in the histories of clinical sociology in the United States and South Africa. The four scholar-practitioners from the United States discussed here are Jane Addams, W.E.B. Du Bois, Charles Gomillion and James Laue. The South African clinical sociologists whose lives are profiled are Harold Wolpe and H.W. van der Merwe. Based on the career experiences of these six individuals, concluding comments are made about five topics in relation to activism: employment, sufficient time for effective activism, handling criticism, reasons for becoming strong activists, and factors that may discourage activism.
Preface
Authors: Uys Tina , Fritz Jan Marie
Published: January 2023

We are very pleased to bring you Volume 17 of the Clinical Sociology Review (CSR). The first volume of the CSR was published in 1982 and Volume 16 was published in 1998. The original sponsor, the Clinical Sociology Association, decided to expand the scope of the organization and the CSR became part of a journal with a different name. Many colleagues thought it was time to reinvent the original journal. We hope you enjoyed reading the first 16 volumes of the CSR by visiting the Wayne State University website at https://digitalcommons.wayne.edu/csr/ and that you look forward to reading the new issues.
Preliminary results from archaeological investigations at Sudwala Caves, Mpumalanga, South Africa
Authors: Hattingh Tanya , Schoeman Alex
Published: January 2023

People seldom used deep cave systems during the late Holocene in South Africa. Consequently, excavations were conducted in 2010 to establish the origins of artefacts found during tourist infrastructure developments at Sudwala Caves. These excavations focused on an area near the mouth of the cave where there was, what appeared to be, intact deposit. Four squares were excavated, bearing cultural remains that point to three use episodes. The first use episode, indicated by Marateng pottery, related to the people of Bokoni. The second, characterised by undecorated pottery, could be linked to Swazi speakers, who were known to have used the caves as a refuge during the 1800s. The third use episode, associated with historical objects, signified cave usage during the second half of the 20th century as a tourist attraction. Material culture removed from the caves during the development of tourism infrastructure, however, might point to a much longer use history.
Profitabilitas, Ukuran Perusahaan, Dan Struktur Modal Terhadap Nilai Perusahaan
Authors: Prasetyo Dimas Wahyu , Hermawan Aditya
Published: January 2023

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruh profitabilitas, ukuran perusahaan dan struktur modal terhadap nilai perusahaan di perusahaan property dan real estate yang terdaftar di BEI (Bursa Efek Indonesia) periode 2019-2021. Peneliti mengambil profitabilitas karena ingin mengetahui seberapa pengaruh di periode sekarang, ukuran perusahaan karena ingin mengetahui seberapa penting investor melihat aset entitas dan struktur modal apakah entitas dapat mengelola hutang dengan baik di periode 2019-2021. Populasi  yang diperoleh dalam penelitian ini sebanyak 64 entitas.  inresearch adalah perusahaan property dan real estate yang tercatat di BEI (Bursa Efek Indonesia) periode  2019-2021  dan sampel yang diperoleh adalah 16 perusahaan. Metode pengambilan sampel yang digunakan dalam penelitian adalah "purposive sampling". Jenis penelitian ini adalah penelitian kuantitatif. Jenis penelitian yang digunakan dalam penelitian ini adalah deskriptif kuantitatif. Sumber data penelitian adalah data sekunder yang diperoleh dari laporan keuangan tahunan. Analisis data yang digunakan adalah regresi linier berganda, koefisien uji determinantion, autokorelasi dan uji hipotesis. Hasil penelitian menunjukkan bahwa ukuran  perusahaan (SIZE) berpengaruh terhadap nilai perusahaan (Price Book Value) pada perusahaan property dan real estate yang terdaftar di BEI (Bursa Efek Indonesia), profitabilitas  (ROA) dan struktur modal (DER) tidak berpengaruh terhadap nilai perusahaan (Price Book Value) pada perusahaan property dan real estate yang tercatat di BEI (Bursa Efek Indonesia).
Analisis Penghindaran Pajak Pada Perusahaan Property Dan Real Estate
Authors: Muslim Ahmad Bukhori , Fuadi Agus
Published: January 2023

Tax Avoidance adalah upaya untuk menghindari pajak yang diberlakukan secara legal dan aman bagi wajib pajak sesuai dengan Undang-Undang perpajakan yang berlaku karena metode dan teknik yang digunakan didasarkan dengan memanfaatkan kelemahan-kelemahan yang terdapat dalam Undang-undang dan peraturan perpajakan. Penelitian ini bertujuan untuk menguji pengaruh Proporsi Komisaris Independen, Komite Audit, Kualitas Audit, dan Proporsi Dewan Direksi terhadap Penghindaran Pajak (Tax Avoidance) pada perusahaan Property dan Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2021. Penelitian ini dilakukan dengan menggunakan data sekunder. Teknik pengambilan sampel dilakukan dengan menggunakan purposive sampling. Dari populasi sebanyak 65 perusahaan Property dan Real Estate, hanya diambil 18 perusahaan sebagai sampel. Teknik analisis yang digunakan adalah analisis regresi linier berganda, dengan menggunakan SPSS versi 25. Hasil penelitian ini menunjukan bahwa proporsi Komisaris Independen, Komite Audit, dan Proporsi Dewan Direksi tidak berpengaruh terhadap Tax Avoidance, kualitas Audit berpengaruh positif dan signifikan terhadap Tax Avoidance, proporsi Komisaris Independen, Komite Audit, Kualitas Audit, dan Proporsi Dewan Direksi berpengaruh secara simultan terhadap Tax Avoidance.
PENERAPAN STRATEGI DIGITAL MARKETING DALAM MENINGKATKAN OMSET DENGAN PENDEKATAN ANALISIS SWOT PERSPEKTIF MARKETING SYARIAH PADA TOKO FIHADAESSIE SURABAYA
Authors: Pratiwi Ananda Mega , Rohman Abdur
Published: January 2023

Penelitian ini dilatarbelakangi oleh kemajuan teknologi internet yang saat ini berkembang pesat di masyarakat, Strategi digital marketing menjadi jalan alternatif bagi pelaku bisnis untuk menjangkau konsumen dengan sangat luas dan cepat dalam mempromosikan produknya melalui internet dan untuk meningkatkan volume penjualan. Tujuan penelitian ini untuk mengetahui penerapan strategi digital marketing pada toko Fihadaessie Surabaya alam mengembangkan bisnis dengan mempromosikan prodak yang dapat meningkatkan omset penjualannya yang diukur menggunakan matriks SWOT dan meninjau strategi digital marketing apakah sudah sesuai dengan prinsip marketing syariah. Penelitian ini dilakukan pada Toko Fihadaessie dengan menggunakan pendekatan kualitatif deskriptif dengan metode  Matriks IFAS, Matriks EFAS, dan Matriks SWOTuntuk mengukur kekuatan, kelemahan, peluang dan ancaman. Sumber data diperoleh dari data primer dan data sekunder.Teknik pengumpulan data melalui observasi, wawancara dan dokumentasi. Hasil penelitian ini menunjukan bahwa penerapan strategi digital marketing pada toko Fihadaessie Surabaya sudah berhasil mengimplementasikan dengan baik melalui media sosial whatsapp, instragram, shopee dan tiktok sehingga terjadi peningkatan dalam omsetnya dan penerapan strategi digital marketing sudah sesuai dengan prinsip marketing syariah. Dari hasil matriks IFAS sudah kuat dalam mengidentifikasikan faktor internal, Matriks EFAS toko Fihadaessie Surabaya dengan baik merespon peluang yang ada dan menghindari ancaman yang datang dari pesaing.
Dampak Zakat Produktif Baznas Kabupaten Pasaman Barat terhadap Kesejahteraan Masyarakat di Kecamatan Rao
Authors: Indriani Novia , Syofyan Andriani
Published: January 2023

Penelitian ini bertujuan untuk mengetahui dampak zakat produktif BAZNAS Kabupaten Pasaman terhadap kesejahteraan masyarakat di Kecamatan Rao. Penelitian ini merupakan penelitian kuantitatif deskriptif. Teknik pengambilan sampel dalam penelitian ini adalah sampel jenuh. Dengan menggunakan sampel sebanyak 100 Responden yang merupakan semua mustahik zakat produktif Kecamatan Rao. Penelitian ini menggunakan Analisis Deskriptif dan Uji Paired Simple t-test. Zakat produktif yang disalurkan BAZNAS Kabupaten Pasaman di Kecamatan Rao sampai saat ini berjalan dengan lancar, hal ini terlihat dari wawancara yang dilakukan oleh peneliti di lapangan, mereka sangat bersyukur karena telah mendapat bantuan modal usaha dan bantuan BAZNAS lainnya, dengan bantuan ini mereka dapat membuka usaha baru seperti beternak, berkebun dan membuka warung kecil-kecilan. Hasil penelitian ini menunjukkan bahwa variabel zakat produktif berdampak signifikan terhadap kesejahteraan masyarakat di Kecamatan Rao. Artinya kalau zakat produktif itu ditingkatkan maka akan meningkatkan kesejahteraan masyarakat di Kecamatan Rao yaitu dalam bentuk pemberian bantuan 1. modal usaha, 2. pemberian bibit tanaman dan, 3. pemberian hewan ternak
CINTA KASIH AKUNTANSI DALAM JARINGAN REALITAS PROFETIK-ILAHIYAT
Authors: Nursanty Ida Ayu , Kartini Endang , Yuliati Ni Nyoman , Fariantin Erviva
Published: January 2023

Pada dasarnya penelitian ini bertujuan untuk meletakkan peran subjek (akuntan) sebagai posisi penting yang menanamkan bibit cinta dalam diri akuntansi. Salah satu caranya adalah menghadirkan cinta kedalam diri akuntansi. Hal ini dilakukan karena semula kapitalisme berupaya membebaskan manusia dari keterbelengguan untuk menjadi manusia sejati, tetapi dalam kenyataannya justru manusia terperangkap dalam belenggu yang lain, yaitu rasionalitas instrumental ilmu pengetahuan. Manusia tergolek tidak berdaya karena rasionalitasnya sendiri dan bahkan diperbudak oleh karya rasionalitasnya yaitu ilmu pengetahuan dan kapitalisme. Penelitian ini menggunakan rasionalis religius sebagai metode yang menghendaki penghayatan “spiritualitas” yang mengarahkan pada spiritualitas Islam. Dalam penghayatan spiritualitas Islam, kini akuntansi dapat terbebas dari bentuk logosentrisme yang sifatnya egoistik. Dengan demikian cinta kasih akuntansi dalam jaringan realitas profetik-ilahiyat menjadikan akuntansi memiliki citra yang lebih humanis “religious” sehingga kalau aplikasikan akan melahirkan hakikat ontology tauhid.
PENGARUH PENGEMBANGAN KARIR TERHADAP KINERJA PEGAWAI PADA KANTOR KESYAHBANDARAN DAN OTORITAS PELABUHAN KELAS IV GUNUNGSITOLI
Authors: Harefa Peringatan , Telaumbanua Aferiaman
Published: January 2023

This study aims to determine how much influence career development has on employee performance at class IV Gunungsitoli port authority and port authority offices.In this study, the formulation of the problem is "Is there an influence of career development on employee performance at the Class IV Gunungsitoli Port Authority and Harbor Authority Office?". The sample in this study, due to the limited population, was taken by the entire population of 36 people. While the method used in this study is a quantitative research method (Inferest), where the data collected is verified, validated, tested for reliability and hypotheses using the t test. Processing data distribution t with dk = 34 and a significant level of 5% obtained ttable = 2.032. Thus, tcount> ttable (10.952 > 2.032), with a correlation coefficient of 0.883. The results obtained by testing the coefficient of determination is 78% The Effect of Career Development on Employee Performance, while other factors not discussed in this study are 22%. Based on the results of testing the hypothesis Ha is accepted and Ho is rejected, indicating that tcount> ttable (10,952 > 2,032), there is an effect of Career Development on Employee Performance at Class IV Gunungsitoli Port Authority and Harbormaster Office.
Pengaruh Modal Intelektual terhadap Pengembalian Saham
Authors: Harianja Ervinasari , Apriyadi Riki , Wazdy Nadhira Alya , Novita Eriza , Yusfiswandi Yusfiswandi
Published: January 2023

Penelitian ini dilakukan untuk mengetahui secara empirik, faktor-faktor yang mempengaruhi pengembaliann saham pada 431 perusahaan yang terdaftar pada Bursa Efek Indonesia (BEI) selama periode 2017 - 2021. Persaingan yang semakin tinggi menjadikan perusahaan tidak dapat hanya mengandalkan modal fisik, tetapi perusahaan diminta untuk dapat memaksimalkan dan mengoptimalkan Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Intellectual Capital serta apakah pengaruh dari Female Director sebagai kontrol terhadap Stock Return. Hasil penelitian ini menunjukkan bahwa Human Capital Efficiency, Structural Capital Efficiency, Capital employed Efficiency, Intellectual capital serta Female Director sebagai kontrol tidak memiliki pengaruh signifikan terhadap Stock Return.

This research was conducted to find out empirically, the factors that affect stock returns in 431 companies listed on the Indonesia Stock Exchange (IDX) during the period 2017 - 2021. The increasingly high competition makes companies not only able to rely on physical capital, but companies are asked to can maximize and optimize Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency, Intellectual Capital and whether the influence of Female Director as a control on Stock Return. The results of this study indicate that Human Capital Efficiency, Structural Capital Efficiency, Capital employed Efficiency, Intellectual capital and Female Director as controls have no significant effect on Stock Return.
PENGARUH KUALITAS PELAYANAN TERHADAP PENCAPAIAN TARGET PAJAK BUMI DAN BANGUNAN PADA BADAN PENDAPATAN DAERAH UPT TENGAH KOTA BANDUNG
Authors: Nursyani Aditya Sidiq , Bagja Hafied Noor
Published: January 2023

Land and building taxes have an important role and great benefits for people's lives. Land tax is the imposition of taxes on the surface of the earth (land) based on Law number 12 of 1985. While the building tax is the imposition of taxes on technical constructions that are permanently planted or placed on construction land, the technique can be used as a residence, or a place of business, or workable place.

This study aims to determine the effect of service quality on the achievement of land and building tax targets. The sampling technique used is simple random sampling with 40 taxpayer respondents of Central UPT Bandung City. This research data uses primary data directly through questionnaires and analyzed using Statistical Product Service Solution. The data analysis method used in this research is to use a simple linear regression analysis method. In obtaining the necessary data, the preparation of this final project uses a research technique developed into closed questions with a Likert scale.

The results of this study indicate that the effect of service quality (X1) has a positive and significant effect on the achievement of the land and building tax target (Y).
Pengaruh Digital Marketing Dan Inovasi Produk Terhadap Pendapatan
Authors: Putri Adella , Arif Muhammad
Published: January 2023

Dalam memasarkan suatu produk agar mencapai target sesuai tujuan dari sebuah perusahaan maka diperlukan adanya strategi marketing yang tepat sasaran. Dalam prosesnya suatu produk harus tetap melakukan inovasi agar hal tersebut sejalan dengan arah daripada media pemasaran yang akan digunakan oleh suatu perusahaan. Digital marketing adalah suatu media pemasaran yang banyak digunakan oleh suatu perusahaan ataupun UMKM yang ada. baik dari usaha mikro dan makro digital marketing dianggap sebagai salah satu strategi yang dapat menghantarkan produk sehingga dapat dikenal oleh masyarakat luas. Dengan terciptanya sebuah alur pemasaran yang baik dan inovasi dari segi produk yang selalu diperhatikan maka secara otomatis hal tersebut meningkatkan laba yang ada pada perusahaan sehingga pendapatan dapat dikatakan meningkat. Penelitian ini dilakukan untuk melihat seberapa besar pengaruh digital marketing dan inovasi produk terhadap pendapatan. Metode yang digunakan adalah metode kuantitatif. Objek atau sasaran penelitian ini adalah konsumen dari Vina Bake and Cake Medan Helvetia. Hasil penelitian menunjukkan bahwa digital marketing dan inovasi produk memiliki pengaruh secara simultan terhadap pendapatan.
Pengaruh Kompetensi, Pengalaman Kerja, Lingkungan Kerja, dan Disiplin Kerja Terhadap Kinerja Pegawai
Authors: Kitta Syafruddin , Nurhaeda Nurhaeda , Idris Muhammad
Published: January 2023

Penelitian ini bertujuan 1) Untuk mengetahui pengaruh kompetensi, pengalaman kerja, lingkungan kerja, disiplinan terhadap kinerja Pegawai PT. Makassar Megaputra Prima Tekomsel Disribution Center Makassar. 2) Untuk mengetahui variabel mana yang paling dominan pengaruhnya terhadap kinerja Pegawai PT. Makassar Megaputra Prima Tekomsel Disribution Center Makassar. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah metode sensus dengan jumlah sampel 46 orang. Jenis data dalam penelitian ini adalah data primer dan data sekunder. Hasil penelitian menunjukkan 1) Secara parsial Variabel X1 menunjukan bahwa kompentensi tidak berpengaruh signifikan terhadap kinerja pegawai kantor PT. Makassar Megaputra Prima Telkomsel Distribution Center Makassar. 2) Secara parsial Variabel X2 menunjukan bahwa pengalaman kerja tidak berpengaruh signifikan terhadap kinerja pegawai kantor PT. Makassar Megaputra Prima Telkomsel Distribution Center Makassar. 3) Secara parsial Variabel X1 menunjukan bahwa lingkungan kerja berpengaruh signifikan terhadap kinerja pegawai kantor PT. Makassar Megaputra Prima Telkomsel Distribution Center Makassar. 4) Secara parsial Variabel X2 menunjukan bahwa disiplin kerja tidak berpengaruh signifikan terhadap kinerja pegawai kantor PT. Makassar Megaputra Prima Telkomsel Distribution Center Makassar. 5) Secara simultan Variabel X1, variable X2, Variabel X3 dan Variabel X4 menunjukan bahwa kompetensi, pengalaman kerja, lingkungan kerja dan disiplin kerja berpengaruh secara signifikan terhadap kinerja pegawai kantor PT. Makassar Megaputra Prima Telkomsel Distribution Center Makassar
Pengaruh gaya kepemimpinan dan pengawasan terhadap kinerja karyawan
Authors: Afdal Muh. , Kasran Muhammad
Published: January 2023

Penelitian ini bertujuan untuk mengetahui pengaruh gaya kepemimpinan, pengawasan terhadap  kinerja karyawan pada Sumber data yang digunakan adalah data yang diperoleh dari catatan kuesioner dan dokumentasi. Secara konsisten, setiap variasi (X) memiliki penalti untuk pekerjaan karyawan. Pemimpin yang terlibat langsung dalam pekerjaan memiliki pengalaman pribadi dengan cara karyawan dibayar. Teknik pengambilan sampel menggunakan metode pengambilan sampel acak bertingkat proporsional di mana sampel yang diambil sebanyak 150 responden. Teknik analisis menggabungkan analisis statistik dengan regresi, korelasi, determinasi, dan pengujian hipotesis. Hasil dari penelitian ini variabel kepemimpinan gay adalah nilai rata-rata skor sekitar 0,694 dengan kriteria baik. Skor rata-rata 0,105 dengan kriteria baik digunakan untuk variabel pengawasan. Pengawasan terhadap kinerja karyawan tidak berpengaruh positif dan tidak signifikan dengan nilai persamaan regresi Y = 24,277 + 0,648X1 dan nilai koefisien korelasi 0,382 atau memiliki tingkat hubungan yang kuat dengan n Uji yang diperoleh signifikansi 0,05)
Peran Media Sosial dan E-Commerce bagi UMKM dalam Meningkatkan Volume Penjualan
Authors: Haeruddin Nurasmi , Wahida Altri , Maming Rian
Published: January 2023

Penelitian ini bertujuan untuk mengetahui dan menilai bagaimana peran Media Sosial dan E-Commerce bagi UMKM dalam meningkatkan Volume Penjualan. Objek dari penelitian ini adalah para pelaku UMKM yang ada di Kecamatan Belopa. Metode penelitian yang digunakan dalam penelitian ini adalah survei kuesioner, sampel dalam penelitian ini sebanyak 100 responden, pengambilan sampel dalam penelitian ini dilakukan secara acak (random sampling) menggunakan teknik sampling acak sederhana (simple random sampling). Kuesioner digunakan sebagai alat pengumpulan data, data yang digunakan dalam penelitian ini menggunakan data primer yang selanjutnya dikumpulkan, diperiksa, dan temuan disajikan secara deskriptif. Teknik analisis data yang digunakan adalah uji asumsi klasik, dan regresi linier berganda. Hasil penelitian menunjukkan bahwa terdapat pengaruh secara simultan variabel independent Media Sosial dan E-Commerce terhadap variabel dependent Peningkatan Volume Penjualan.
Kepemimpinan Transformasional terhadap Komitmen dan Niat Berpindah Pada Perusahaan Konstruksi Syariah
Authors: Pratiwi Nila , Fatoni M. Anton , Asbullah M. , Ginting Nurlelasari , Nugraha Krisna Wahyu
Published: January 2023

Penelitian ini bertujuan untuk menguji pengaruh kepemimpinan transformasional terhadap komitmen organisasi dan turnover intention pada perusahan yang bergerak pada sektor konstruksi syariah menggunakan kepuasan kerja sebagai variabel mediasi. Sebanyak 172 karyawan menjadi responden dan mengisi kuesioner. Pengolahan data statistik menggunakan bantuan software smart pls. Hasil penelitian menunjukkan bahwa kepemimpinan transformasional secara langsung mampu meningkatkan komitmen organisasi dan menurunkan turnover intention. Hasil penelitian juga membuktikan bahwa kepuasan kerja berhasil menjadi variabel mediasi secara parcial dalam pengaruh antara kepemimpinan transformasional terhadap komitmen organisasi dan turnover intention. Penelitian ini secara teoritis berkontribusi pada pengembangan kerangka konseptual untuk penelitian di bidang manajemen sumber daya manusia, sementara secara praktis mendukung gagasan bahwa Perusahaan konstruksi syariah harus terus memprioritaskan kepuasan kerja dan, di sisi lain, manajer harus mengadopsi dan menerapkan gaya kepemimpinan transformasional.
DIGITAL IN-STORE : LA REVANCHE DES MAGASINS PHYSIQUES
Authors: Paché Gilles
Published: January 2023

Alors que d’aucuns évoquent la mort à venir du magasin physique, qui serait condamné par la montée en puissance de la vente en ligne, surtout depuis la pandémie de Covid-19, de nombreuses enseignes investissent massivement dans des outils numériques et, plus largement, optent pour ce que l’on dénomme le digital in-store. La stratégie de digitalisation interroge de nombreux observateurs sur le commerce de demain. Afin d’y voir plus clair dans ce qui peut s’apparenter à un « maquis » de pratiques, l’article suggère une catégorisation fondée sur les trois objectifs de la digitalisation pour les distributeurs : la valorisation de la commodité, de l’immersion ou de l’optimisation.
Las unidades de segmentación y su entramado en un discurso de Rodríguez Zapatero [2011]
Authors: Cortés Rodríguez Luis
Published: January 2023

La idea de que cualquier tipo de discurso forma un continuo desde el punto de vista de su segmentación hemos querido ejemplificarla a partir de la intervención inicial de Rodríguez Zapatero en el debate en torno al estado de la nación, celebrado en 2011. El entramado de las unidades, tanto del plano secuencial como enunciativo, que forma nuestro modelo permite la integración de unas en otras. Así, en las secuencias, unidades superiores, (inicio, desarrollo y cierre) se integrarán otras también pertenecientes al plano secuencial, las subsecuencias (temas, subtemas y asuntos). Todas ellas, además, estarán divididas en unidades de procesamiento, pertenecientes ya al plano enunciativo, cuya unidad principal es el enunciado con sus actos y subactos. La consideración del tema con una acepción distinta de la tradicional, que sería nuestro asunto, resulta importante para el conjunto de la tipología. Intentaremos mostrar, por tanto, el citado entramado formado por las unidades y su recursividad.