bluuebunny/crossref_metadata_2025_split huggingface dataset:
Can Third Party Funds, Financing to Deposit Ratio, and Capital Adequacy Influence Murabaha Financing? Study of Islamic Banks in Indonesia
Authors: Nanda Riska 
Published: February 2021

Objective – This study aims to examine the effect of the factors that effect murabaha financing in Islamic Commercial Banks in Indonesia for the 2014-2018 period. Design/methodology – The population in this study is 13 Islamic Commercial Banks in Indonesia which were established during 2014-2018, resulting in 62 observations. Data were examined using multiple linear regression analysis panel data. Results – The results showed that third-party funds, optimizing the distribution of funding and capital adequacy have a joint effect on murabaha financing, third-party funds has a negative effect on murabaha financing, optimizing the distribution of financing that has a positive effect on murabaha financing, capital adequacy has a positive effect on murabaha financing.
Factors Affecting Performance in Companies with High Agency Costs
Authors: Linda Linda , Afrianandra Cut , Fitria Ana , Yulia Aida 
Published: February 2021

Objective – This research focuses on manufacturing companies with high growth rates, as measured by the Tobins'Q proxy. The high growth of a company is closely related to higher agency costs, compared to companies with low growth rates. We investigate the influence of the board of commissioners, directors, audit committees, bid-ask spreads on the high agency costs of manufacturing companies listed on the Indonesia Stock Exchange. The indicator of agency costs in this study are the EXPR and AUR ratios. Design/methodology – The population of this study are manufacturing companies listed on the Indonesia Stock Exchange. Purposive random sampling resulted 111 samples of companies with high growth rates. This study uses multiple linear regression analysis. The first analysis with EXPR independent variable and the second analysis with AUR independent variable, both variables could be used as agency cost indicators. Results – The result reveals that the board of commissioners and directors have a positive effect on the agency costs, which are measured by the EXPR and AUR ratios while the audit committee has a negative significant effect on the high agency costs as measured by the EXPR ratio. Moreover, bid-ask spread as a control variable has a significant positive effect on AUR. The presence of monitoring quality, pressure, reputation of the board of commissioners and audit committee will reduce the types of management policy which may increase agency conflict.
Do Financing and Investment Determine the Capital Market Reaction? Evidence from Listed Mining Companies in Indonesia
Authors: Surahman Bambang , Khairani Elisa , Erna Erna , Erita Erita 
Published: February 2021

Objective – The level of trust in the stocks market is one of the important factors to improve the company’s image in facing the increasingly challenging global market. The stock market’s trust can be analyzed by the business capital owned by its company. This research aims to analyze the influence of financing and investment on the dependent variables of capital reaction taking the samples of mining companies listed on the Indonesia Stock Exchange (IDX). This study also analyzes the responses in the ability of mining companies in the capital market. Design/methodology – The associative approach has been used in this research and a descriptive research model has been utilized. This research is intended to examine the free effect of financing and investment on the dependent variable of the market reaction. The sample used in this study is saturated sampling. Samples of 32 companies out of 44 mining companies listed on the IDX were drawn for analysis purposes. Results – This study found that DER financing and PER investment (price-earnings ratio) have no significant impact on capital market reaction TVA (trading volume activity) in listed mining companies in Indonesia. It can be concluded that increasing quality of mining companies in Indonesia are mostly not influenced by the power of DER and investment PER.
Lease Finance in Nigeria: Current Status, Challenges and Future Prospects
Authors: Abdulkarim Umar Farouk , Mohammed L. , Musa-Mubi A. 
Published: February 2021

Objective – The Leasing industry in Nigeria is witnessing increased demand for assets under a given prevalence of rising domestic costs of purchase, shortage of foreign exchange for imports as well as persistent depreciation of the Naira. The objective of this paper is to analyze the current state of lease financing in Nigeria, the prospects and challenges with a view to assess the capacity of the industry to continue to provide this form of finance. Design/methodology –The paper adopts an exploratory research design with references to publications, websites and research articles relevant to the subject matter. A number of relevant publications on leasing in Nigeria were duly explored. Results – Our findings show that, the volume of lease finance has consistently grown over the last 14 years (2005-2018). Finance leases volume totaled 1.68 trillion naira in 2018 alone. Banks as market participants in the Nigerian lease industry finance other non-bank lessors while the non-bank lessors account for about 80% of lease transactions mostly to Micro, Small and Medium Scale Enterprises (MSMEs). Funding remains a major challenge restricting provision of leases to general supporting equipment and constraining leases of specialized assets (big-ticket leases). Prospects for lease finance obtain in terms of rising popularity of operating leases with lessors and lessees, attributable to the inherent mitigation against default risk. There is also potential for a growing customer base beyond MSMEs, with the influx of patronage by listed corporate firms especially those in the healthcare and education sectors. We identified financing partnerships, development of sound corporate governance practices, hastened inauguration of the Equipment Leasing Registration Authority and increased sensitization of potential leasehold product consumers on the benefits of lease finance, as critical success factors for the lease industry in Nigeria.
Corporate Social Responsibility and Earnings Management: Measurement Approach Review
Authors: Kantudu Aliyu Suleiman , Gololo Ibrahim Aliyu 
Published: February 2021

Objective – This study examines conceptually corporate social responsibility and earnings management measurement approach review. It reviews existing measurement approaches used in the empirical studies. Problems that led to lack of standardize measurement approach for both CSR and EM were identified and the solutions to the problems were highlighted. Design/methodology – Explanatory research design was employed in the study to review measurements approach for the earnings management and corporate social responsibility used by previous empirical studies. Results – The review of measurement approach reveals that up to today there is no standardized way to measure CSR and EM as studies normally select the method that suit their purpose. Some of the points of contention among scholars were lack of consensus on the best and standardized way to measure CSR, subjectivity and bias issue with regards to measurement, myriads of models for EM measurement and the voluntary nature of CSR activities and disclosure way. However, in order to address the contentious issues, this study, therefore recommends that relevant agencies should set up standardize way to measure CSR of different companies, on their part government and authorities concern should find way to standardized CSR reporting, makes CSR activities and disclosure mandatory for companies and separation of measurement approach for financial related business companies and non-financial related business companies should be done.
What Determines Audit Quality of the Inspectorate Officials in Regional Financial Supervision?
Authors: Darwanis Darwanis , Putri Bella Azzahra Suhendra 
Published: February 2021

Objective – This study aims to examine the effect of competence, independence, accountability, and work experience on the audit quality of the Inspectorate Apparatus in regional financial supervision with auditor ethics and reward as moderating variables. Design/methodology – This study used a sample of all inspectorate auditors in Aceh, Indonesia. The sampling technique used was simple random sampling, which resulted in a sample of 80 auditors from a population of 407 auditors. Hypotheses were tested using Moderated Regression Analysis (MRA). Results – The findings prove that competence, independence, accountability, and work experience affect audit quality. Auditor ethics can moderate competence, independence, and accountability for audit quality, but auditor ethics cannot moderate work experience on audit quality. Meanwhile, the reward can moderate competence, independence, accountability, and work experience on audit quality.
An Empirical Analysis on COVID-19: Lockdown Impact on Nigerian Economy
Authors: Safiyo Hayatuddin Hamza , Mohammed Ahmed Ibrahim , Jakada Muhammad Bello , Kallah Umar Musa , Mika'il Bashir Usman 
Published: February 2021

Objective – Objective of this study is to analyze the lockdown effect on economic activities in Nigeria as the lockdown response measure to COVID-19 pandemic claim to pose a serious and potentially long term socio-economic threat to individuals, households, businesses as well as public sectors in Nigeria. Design/methodology – This study considered four regions in Nigeria (Northwest, North-Central, South-South and Southeast) and adopted a quantitative research approach which entails systematic evaluation of individuals’ behavior towards an unprecedented economic shock and their response to the manner in which the situation might unfolds by lifting the lockdown measure in Nigeria. This is achievable with a systematic random sample and a well-structured survey questionnaire. All these regions experienced the imposition of lockdown measure by their respective state authorities. Results – The results indicated that most socio-economic challenges including job loss, increase social vices, rise in poverty level, fall in economic activities, as well as fall in the level of GDP faced by individuals was not a resultant of the lockdown. Consequently, authority’s inefficiency was also challenged in spite of their efforts to mitigate and control the emerging economic consequences faced by households during the lockdown periods.Recommendation - The study recommends that lifting of lockdown would be the best action for the government to take for socio-economic resilience. The study also revealed that both public and individuals need to establish democratic preferences, and trust on health professionals or experts. Further to this, government should decide on effective measures needed to contain the continuous spread of the virus especially through development of research based and healthcare institutions.
Bank-Specific Factors as Determinants of Dividend Yield: Case of the Indonesia Stock Exchange
Authors: Mai Muhamad Umar 
Published: February 2021

Objective – The purpose of this study is to observe the impact on dividend yields caused by bank-specific factors of profitability, liquidity, bank size, leverage, and bank growth. Design/methodology – This study was conducted on the bank sub-sector of the Indonesia Stock Exchange for the period of 2009-2018, which resulted in 367 bank-year observations. The sample is determined using a purposive sampling method with a criteria of bank that paid dividends hence resulting in 134 bank-year observations. However, to achieve the fit model's goodness, the final sample used was 120 bank-year observations. This paper used OLS Multiple Linear Regression for analyzing data. Results – The results show that return on assets and leverage negatively affects dividend yield, and bank size has a positive effect. Meanwhile, growth and liquidity do not affect dividend yield. These results are useful for investors in determining their investment decisions in the banks’ shares on the Indonesia Stock Exchange and for managers in considering bank-specific factors to meet investors' preferences for dividends.
A SOMBRA DO PADRE CÍCERO... "The shadow of the Padre Cícero..."
Authors: Aragão Gilbraz de Souza 
Published: February 2021

A Irmã Anette disse que é para não responder como Caim: “Não sei! Sou eu o guarda de meu irmão?” que se realizou o 4º Simpósio Internacional sobre o Padre Cícero, ocorrido de 17 a 21 de novembro de 2014, em Juazeiro do Norte-CE, com o mote “E onde está ele?”. “É para não nos furtarmos, como Caim, de nossa responsabilidade como pesquisador, educador, historiador, teólogo, sociólogo, ateu, devoto ou romeiro! Onde está o Padre Cícero e o que fizemos dele, após 80 anos de seu falecimento?”. [...] Padre Cícero é não só sacerdote e poeta, mas santo e profeta: e não se homenageia um profeta. A um profeta se segue ou se persegue, e, no limite, se mata - ou se condena ao silêncio simbólico. Minha contribuição para as reflexões neste trabalho vai na linha da contextualização histórica do seu profetismo, para que ele recupere e reverbere mais sentido. Mas eu não quero bem rever a história e sim transvê-la: entre e além dos fatos, meio contra a corrente, feito artista, tirando as naturalidades da lembrança da gente...Palavras-chave: Padim Ciço. Santo e Profeta. Cenários de fé. Ariano Suassuna. Comblin e Ibiapina.
Arteriovenous fistula of the filum terminale masqueraded as a failed back surgery syndrome – A case report and review of literature
Authors: Farinha Nuno Cubas , Teixeira Joaquim Cruz , Reis José Hipólito , Coiteiro Domingos 
Published: February 2021

Background:
The filum terminale arteriovenous fistulas (FTAVFs) are a very rare type of spinal vascular malformation. Clinically, these lesions could present with a progressive ascending myelopathy also called FoixAlajouanine syndrome. Due to the rarity of these vascular malformation, some can be misdiagnosed, submitted to unnecessary spinal surgery, and even masqueraded as a failed back surgery syndrome. Based on the present case and related literature, we review all the cases with similar history and describe factors that should raise awareness for diagnosis of this spinal vascular malformation.

Case Description:
We present a case of a patient with a FTAVF at the level of L5-S1 that presented with a FoixAlajouanine syndrome. He had been previously submitted to a lumbar decompressive laminectomy without sustained improvement. After the identification and surgical treatment of the vascular malformation, he had progressive neurological improvement.

Conclusion:
FTAVF is a very rare spinal intradural spinal vascular malformation that can be masqueraded as a failed back surgery syndrome. In these cases, signs of ascending myelopathy should prompt awareness and vascular voids must be carefully evaluated in MRI.
Is a Dialogue of Cultures Possible in the Era of Globalization and Digitalization?
Authors: Kirillova Natalia B. 
Published: February 2021

The article presents an analysis of the materials of the International Scientific Conference “Dialogue of Cultures in the Era of Globalization and Digitalization” held in Yekaterinburg on the basis of the Ural Federal University named after the first President of Russia B.N. Yeltsin. The conference was attended by representatives of universities and cultural institutions of five countries: the Russian Federation, the Republic of Belarus, Hungary, the Republic of India, and the People’s Republic of China. The Russian Federation was represented by both the Central District and the regions of the Far East, Siberia and the Urals, as well as a number of autonomous republics: Buryatia, Mordovia, Sakha-Yakutia, and the Khanty-Mansiysk Autonomous Okrug. The number of conference participants, despite the difficult situation of the pandemic in which we all found ourselves, was indicative — 78 people, including 38 doctors of science and 25 candidates of science representing various humanities disciplines, ten university teachers, three postgraduate students and two independent participants.The conference materials were divided into four sections in accordance with the statement of scientific problems: 1. “Sociocultural Issues and State Cultural Policy in the Era of Globalization”, 2. “Issues of Preservation and Representation of Cultural Heritage of Different Peoples”, 3. “The Internet as a Space for Dialogue and Polylogue of Cultures. New Media Technologies”, 4. “Education and Creativity in the Era of the Digital Revolution”. The conference was attended by many famous scientists — representatives of the humanities of leading Russian universities.All the materials and speeches of the scientific conference show that it resulted in proof that only culture and intercultural dialogue in the era of chaos and contradictions of the globalized world can neutralize international conflicts and lead the world to harmony and mutual understanding.
Russian Animalism in Relation to Other Genres of Fine Art in the History of Russian Culture of the 18th—19th Centuries
Authors: Portnova Irina V. 
Published: February 2021

The article deals with the historical-cultural topic of relations of the Russian animalism with other genres of fine art of the 18th and 19th centuries. When the features of animalistic art were identified as a peculiar and characteristic phenomenon open to interaction, animalism became an original page of Russian culture. The author refers to this topic in connection with the small number of complex studies in the field of animalism. The purpose of the article is to consider the specific features of animalism, as a characteristic original phenomenon of Russian artistic culture, in the context of the existing genre system of the two designated periods. The relevance of the article lies in the fact that the issues of interaction and integration are very significant in historical and modern artistic practice. The demonstration of such “communications” on the example of Russian animalistic painting, graphics, and sculpture further enriches and diversifies the sphere of Russian art, giving it the character of integrity and national color.The article presents a review of Russian and foreign literature on this topic, indicates that animalism entered the system of genres of Russian art of the 18th—19th centuries as a special “genus” of it, showing an independent status. For two centuries, artists set their task to create an animal’s image in the sphere of the natural reality they observed. The nature they perceived and the animals in it were reflected in different genres of fine art. In the 18th century, when the Academy of Arts and related classes were organized in Russia, animals and birds began to be depicted in historical, battle, landscape paintings, and still lifes. Wild and domestic animals appeared in paintings by foreign and Russian masters. In the 19th century, the horse became one of the most preferred characters in portraiture and sculpture (along with the historical and landscape genre). The author concludes that the historical realities of that time highlighted that image and determined the formation of a separate “hippic genre”.
Educational and Methodical Literature for the Clavier and Piano in the History of Russian Music Publishing of the Second Half of the 18th — Early 20th Century
Authors: Radzetskaya Olga V. 
Published: February 2021

The Russian piano school is a unique phenomenon in the global cultural space, a multifaceted and creative phenomenon, a source of creative insights and vivid interpretations. The history of Russian piano performance is deeply and comprehensively studied and is characterized by a wide semantic range. A special place in it is occupied by educational and methodical literature produced by major music publishers in Moscow and St. Petersburg during their formation and development.The appeal to this topic is connected with the need to create a primary idea of the activities of music publishers for the production of educational materials in the historical dynamics and perspective. This complex process can be perceived as a synthesis of European traditions and Russian experience — a multidimensional multifunctional landscape of the era, illustrative reflection of important events in the cultural life of the country.The specificity of the problem has an impressive demonstration volume. It includes the strategy and tactics of development of Russian music publishing companies, production of educational and scientific-methodical literature by Russian and foreign authors, stages in the development of piano art, increase in the production output, achievements of the Russian piano school and its unique pedagogical experience.“P. Jurgenson” company’s catalogues, stored in the Russian State library, reflect the trends and directions that were dominant in the educational literature for piano. They include well-established, tested methods of piano playing, collections of exercises, and anthologies that enriched the pedagogical repertoire with compositions to develop of the technical base of students and expand the arsenal of its expressive means. The study aims at a primary classification of “P. Jurgenson” publishing house’s educational resources recorded in its catalogues of the late 19th — early 20th century.
Teaching Methods and Educability Motors: Effectiveness in Improving Long-Jump Skills
Authors: Ida Zubaida  , Lestari Ade Tuti , Bachtiar  
Published: February 2021

This study investigates the differences in exercise teaching methods, commando teaching methods, and motor skills on long jump skills. This research was conducted at SMP Negeri 17 Serang, Banten Province. The research design used a 2 X 2 factorial. A random cluster technique was used in sampling. The number of samples taken was 40 students divided into four groups, each consisting of 10 students who were separated using the Verducci technique. Analysis of Variance (ANOVA) in two ways was used in analyzing the data and continued with the Tukey test with a significance level of a = 0.05, with the results: (1) overall there was a difference in the effect between the training style teaching method and the command style on long jump skills, (2) students who have high motor educability, the exercise style teaching method is better than the command style teaching method for long jump skills, (3) There is no significant difference in students who have low motor ability to the command style teaching method with the exercise style teaching method learning outcomes long jump skills, (4) There is a positive interaction between teaching methods and motor skills for long jump skills. This research needs to be followed up in the future to provide input to teachers and researchers. If you want to measure the motor ability of long jump learning, you can use the training teaching method to get maximum results.