bluuebunny/crossref_metadata_2025_split huggingface dataset:
THE CONTRIBUTION OF CERTIFIED FRAUD EXAMINER (CFE) IN RISK MANAGEMENT OF THE BANKING INDUSTRY IN INDONESIA
Authors: Sofa Nur Ihtiari Wahyudi Sofa Nur Ihtiari Wahyudi , Laila Sugiarta  , Purnamasari Pupung 
Published: December 2024

This research discusses the role of the Certified Fraud Examiner (CFE) in banking risk management in Indonesia. Using the literature study method, data regarding the adoption of contributions in preventing and detecting fraud were collected. The analysis results show that CFE has an important role in enterprise risk management, especially in fraud detection and fraud prevention. The Hexagon Fraud Theory, which elaborates on six factors that drive people to commit fraud, is analyzed in depth by considering the risk aspects that exist in the banking industry. This research proposes increasing the involvement of CFE-certified professionals in banking teams, as well as the need for collaborative research to evaluate the impact of CFE certification in more depth. It is recommended that banking companies continue to improve compliance with rules and regulations and build a corporate culture that supports effective risk management.
Keywords : Banking Industry, Certified Fraud Examiner, Fraud Prevention, Hexagon Fraud, Risk Management.
THE INFLUENCE OF ONLINE FOOD DELIVERY BRAND EXTENSIONS ON BRAND PREFERENCE IN E-COMMERCE APPLICATIONS
Authors: Pandya Raden Mochamad Ariandi Putra , Istiharini Istiharini 
Published: December 2024

Go-Jek and Grab are examples of e-commerce applications. They offer similar features from brand extensions that help people meet their daily needs. This research will further explore the influence of online food delivery brand extensions on brand preference. The research method used in this study is applied research with both qualitative and quantitative data. Data were obtained through a questionnaire distributed to 154 respondents who had used the Go-Jek and Grab e-commerce applications. The research employed descriptive, explanatory, and statistical techniques for data processing. This research consists of independent variables (brand extension) and dependent variables (brand preference). Analysis used linear regression and classical assumption tests to obtain research conclusions. This research shows that brand extension online food delivery, with the dimensions of similarity, reputation, perceived risk, and innovativeness, has an influence on brand preference, accounting for 26.8% on the Go-Jek application and 42% on the Grab application.

Keywords : Brand extension, Brand Preference, e-commerce
DIGITALIZATION OF HALAL PRODUCT BUSINESS FOR BUSINESS ACTORS ASSISTED BY BPR SYARIAH AMANAH RABBANIAH
Authors: Nurfahmiyati  , Rahmani Annisa Nadiyah , Nurcholisah Kania , Notolegowo Hantoro Ksaid , Azan Ferdi Zanuar , Nurhayati Nunung 
Published: December 2024

MSMEs play an important role in the Indonesian economy, and many have utilized information technology to market Halal products. BPR Syariah Amanah aims to help MSMEs by providing business funds. There are problems that often occur, namely the lack of understanding and knowledge about the digitalization of halal product businesses, limited funds for advertising on social media (Instagram Ads and Google Ads), and the lack of skills in creating advertising content and reports on the realization of advertising on social media. The purpose of this study is to provide an understanding of halal product business digitalization training through Instagram ads, creating Gojek accounts for business actors, creating business WhatsApp, and creating content on Canva. The methods used in this study are lecture methods, discussion methods, and simulation methods. The results of community service activities provide a score increase of 17.14% in the level of understanding of participants in business digitalization training. This means that the training provides changes in understanding the application of business digitalization for MSMEs.

Keywords : Business Digitalization, Halal Products, MSME
ANTECEDENTS OF THE QUALITY OF GOVERNMENT FINANCIAL STATEMENT: THE ROLE OF REGIONAL ASSETS MANAGEMENT, INTERNAL CONTROL SYSTEMS, AND STAFF COMPETENCY
Authors: Banjarnahor Doddy Chandra , Napitupulu Ilham Hidayah , Nurlinda Nurlinda 
Published: December 2024

The aim of this research is to analyze the influence of the role of Regional Assets Management, Internal Control Systems, and Human Resource Competency on the Quality of Sibolga City Government Financial Reports. The method used in this study employs a quantitative approach; the data collection method uses a survey, and the data used are primary data (questionnaires). The total population in this study comprised 80 Sibolga City Government Regional Apparatus Organization Property Managers, comprising 30 Regional Apparatus Organization Property Administrators, 17 sub-district property administrators, 10 junior high school property administrators, and 23 elementary school property administrators. From the results of collecting the questionnaires, 46 questionnaires were obtained, which could be processed using SPSS software, version 25. The data analysis employed descriptive statistical data analysis, multiple linear regression techniques, and hypothesis testing. Based on the research results, it is shown that the Management of Regional Assets, Internal Control Systems, and Human Resource Competency have a positive and significant effect on the Quality of Financial Reports of the Sibolga City Government.

Keywords : Human Resource Competence, Internal Control Systems, Management of Regional Assets, Quality of Financial Statement.
THE INFLUENCE OF TAX BURDEN, TUNNELLING INCENTIVE, AND EXCHANGE RATE ON TRANSFER PRICING
Authors: Napitupulu Ilham Hidayah , Sibarani Pirma , Gultom Reni 
Published: December 2024

This research aims to discover the influence of tax burden, tunneling incentives, and exchange rates on transfer pricing. Transfer pricing deviations can arise in companies that want high profits and avoid taxes in one way. An ownership structure influences the company's decision to carry out transfer pricing and transfer wealth to themselves or the majority shareholder. Companies also use exchange rates to profit by transferring funds into strong currencies. The research uses 37 samples, which are analyzed by multiple linear regression analysis through SPSS tools. The results show that the tax burden and exchange rate do not influence the company's decision to carry out transfer pricing. Meanwhile, tunneling incentives affect transfer pricing.

Keywords : Exchange Rate, Tax Burden, Transfer Pricing, Tunneling Incentive.
ANALYSIS OF TAX BURDEN AND COMPANY SIZE AS DETERMINANTS OF TRANSFER PRICING DECISIONS
Authors: Firdaus Rayhan , Rachmawati Rima 
Published: December 2024

Multinational companies often use transfer pricing to reduce their tax burden. This study examines the effect of tax burden and company size on the decision to engage in transfer pricing among manufacturing companies listed on the Indonesia Stock Exchange from 2018 to 2021. The study uses secondary data from financial reports with a multiple linear regression method. The results show that tax burden and company size influence transfer pricing. The larger the tax burden, the higher the tendency for companies to use transfer pricing to reduce taxes. Similarly, larger companies have more opportunities to engage in transfer pricing. The implications of this research support improvements in tax policies and stricter corporate governance to prevent the misuse of transfer pricing.

Keywords : Company Size, Manufacturing Companies, Tax Burden, Transfer Pricing
ENVIRONMENTAL MANAGEMENT ACCOUNTING AND GOOD CORPORATE GOVERNANCE MECHANISMS ON ENVIRONMENTAL PERFORMANCE
Authors: Lestari Rini , Faturrahman Muhammad Akbar 
Published: December 2024

This study aims to examine the effect of environmental management accounting and good corporate governance mechanisms on the environmental performance of manufacturing companies. The measurement of environmental management accounting used in this study uses content analysis, while the measurement of GCG uses 4 sub-variables, namely independent board of commissioners, managerial ownership, institutional ownership, and audit committee. Furthermore, the measurement of environmental performance refers to the PROPER score. The research method used is verification with a quantitative approach, using purposive sampling and producing a total sample of 32 manufacturing companies spread across Indonesia. The results of this study indicate that the application of environmental management accounting and the audit committee has an influence on environmental performance, while the independent board of commissioners, managerial ownership, and institutional ownership have no effect on environmental performance.

Keywords : Environmental Management Accounting, Good Corporate Governance Mechanisms, Manufacturing Companies, PROPER.
OWNER DEMOGRAPHICS INFLUENCE KNOWLEDGE OF SELLING PRICE DETERMINATION
Authors: Halimatusadiah Elly , Rosdiana Yuni , Mardini Riyang , Pramono Irena Paramita 
Published: December 2024

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, especially in West Java Province. However, the main challenge faced by MSMEs is a lack of knowledge about accounting and cost management, including calculating the Cost of Goods Production and overhead costs, which influence the determination of product selling prices. This research aims to analyze the influence of MSME Owner Demographics on knowledge of selling price determination. The research methodology uses a verification method with a quantitative approach. The research population was all MSME owners in West Java Province, with samples taken using a purposive sampling technique. Primary data was obtained through a closed questionnaire with a Likert scale, which included questions about owner demographics, knowledge of COGS, overhead costs, and determining product selling prices. Data analysis was carried out using linear regression to test the influence of the independent variable on the dependent variable. Convergent and discriminant validity as well as construct reliability have been tested and show that all indicators and constructs in this model are valid and reliable. The results of the research show that Owner Demographics of MSMEs influence knowledge of selling price determination.
Keywords : COGS, Determining Selling Prices, MSMEs, Overhead Costs, Owner Demographics.
Identification of Multipurpose Greenway Networks for Ecological Resilience Using Geospatial Technology: Case Study of South Delhi District in India
Authors: Chandel Poonam , Singh Daljit , Anand Subhash , Kumar Harish , Gagan Alka , Rani Usha , Kumar Praveen , Nishit  
Published: December 2024

Urban greenways counter ecological fragmentation and enhance urban sustainability. This study proposes a multipurpose greenway network in South Delhi District to improve ecological connectivity and urban liveability amidst rapid urbanization. Key areas such as Asola Bhatti Wildlife Sanctuary, Hauz Khas, and Saket were identified using geospatial analysis, considering factors like land availability, road density, protected areas, demand, and topography through a Rating and Weighting (RAW) method. The findings reveal the potential of greenways to connect fragmented green spaces, integrate recreational zones, and preserve natural habitats while linking cultural and historical landmarks. Comparative analysis with greenway projects in Bangalore and Singapore highlights scalability and best practices. Bangalore’s initiatives focus on linking urban lakes and parks, showcasing the use of local ecological features as anchors. Singapore’s Park Connector Network demonstrates the benefits of cohesive urban ecosystems. These examples emphasize the importance of phased implementation and institutional support for success. The proposed greenways not only enhance biodiversity but also mitigate urban heat islands, improve air quality, and promote public health through accessible recreational spaces. Policymakers and urban planners can adopt this model to address environmental challenges, improve urban liveability, and drive sustainable development in other urbanizing regions. The research underscores greenways as a blueprint for creating ecologically and socially resilient urban environments.
Formulation, Development and Evaluation of Herbal Pediatric Edible Jelly for Cough
Authors: Surana Khemchand , Sonawane Vaishali , Yeola Chaitali , Musale Jayesh , Mahajan Sunil , Sonawane Deepak , Sonawane Vijayraj , Keservani Raj 
Published: December 2024

Introduction: The children’s resistance to dosage regimens is one of the challenging issues in pediatric therapy. There are two significant issues with pediatric patients: a lack of self-drug administration skills and patient compliance. The medical characteristics of herbs have become increasingly important due to their lack of side effects, low cost, and biocompatibility.
Method: The herbs that will be used are Ocimum sanctum (Tulsi), Adhatoda vasika (Adulsa), Elettariacardamomum (Cardamom), Zingiberofficinale (Ginger), Mentha piperita (Peppermint), Glycyrrhiza glabra (Liquorice), Eugenia caryophyllus (Clove), Cinnamomum zeylanicum (Cinnamon), and Honey. The formulation were prepared by decoction method and evaluated.
Results: These herbs’ extracts show good antimicrobial activity against E. coli. The formulated jelly shows good appearance, pH, disintegration, and spreadability. We conduct a 6-month stability study on the formulated jelly. It has a good appearance and does not change pH. So, the formulated jelly can be stable for up to 6 months.
Conclusions: The data revealed that the optimized formulation had not shown any change in their appearance or pH. So, the formulated jelly can be stable for up to 6 months. The formulations exhibited excellent antimicrobial activity, which is suitable to administer to children as an alternative oral solid dosage form.
Analisis Kepedulian Siswa terhadap Perundungan di Sekolah Menengah atas Negeri 2 Dolok Sanggul
Authors: Soraya Nazla , Shalihah Nasywa , R.C Nainggolan Yessicha , Nasution Amira Awra Basasa 
Published: December 2024

The research aims to determine the meaning, impact, distribution and ways to overcome bullying. The research uses a literature study approach regarding basic theory, impacts, distribution and ways to overcome bullying. This research uses quantitative descriptive methods with the aim of measuring students' level of concern about bullying at school. The research design used was a survey by distributing questionnaires as the main instrument for data collection. The research subjects consisted of 142 students at state high school 2 dolok sanggul, selected randomly to get a good representation of the population. According to the results of the questionnaire distributed by the researchers, a large number of students, namely 51.4%, had never witnessed bullying behavior at school, which suggests that bullying may not be a widespread issue at this school. However, 48.6% of students had seen or experienced bullying, which suggests that there may be some problems with bullying in schools. The phenomenon of bullying between students really needs further attention. Based on the reasons why the perpetrator carried out the bullying action, whether there was a problem between the perpetrator and the victim so that it could not be resolved properly, or whether it occurred because of the perpetrator's environmental factors which made the bullying behavior stick within the perpetrator himself.
Pengaruh Komunikasi Antar Pribadi Dosen Dengan Mahasiswa terhadap Prestasi Belajar Mahasiswa Politeknik Negeri Media Kreatif Medan
Authors: Gurusinga Heri Krisna Br. , Dalimunthe Syukur Kholil , Sitepu Elisabeth 
Published: December 2024

Tujuan penelitian ini adalah untuk mengetahui pengaruh komunikasi antar pribadi dosen dengan mahasiswa terhadap prestasi belajar mahasiswa di Politeknik Negeri Media Kreatif Medan. Desain penelitian yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi penelitian ini adalah mahasiswa Politeknik Negeri Media Kreatif Medan, jurusan desain grafis semester II, IV, dan VI. Teknik pengambilan sampel menggunakan teknis random, ( secara acak ) dengan jumlah 66 responden. Hasil penelitian didapat mayoritas responden menyatakan komunikasi antar pribadi Dosen dengan Mahasiswa dalam kategori baik sebesar 56,1 %, kategori cukup 34,8 %, sementara kategori kurang 9,1 %. Berdasarkan hasil uji kolerasi diketahui sig sebesar 0,000<0,005, yang berarti ada pengaruh yang signifikan antar komunikasi pribadi dosen dengan mahasiswa terhadap prestasi belajar Mahasiswa di Politeknik Negeri Media Kreatif Medan.
The Potential Uses and Missuses of AI-Powered Writing Skills on Academic Writing: Students' Side
Authors: Dangin Dangin , Hikmah Isti’anatul 
Published: December 2024

Recently, the use of AI-powered writing tools has become so popular among different academics participants globally. It promises to make the writing process smoother, improve learning, and give personalized feedback. Yet, alongside the benefits, the technology has provoked another possibility regarding its misuse and the overuse on academic integrity. Therefore, this study aimed to explore the possible uses/ benefits and missuses/ threat of the use of AI-powered writing tools (ChatGPT & Quillbot) from students’ point of view. This study applied a qualitative study by menas of phenomenological approach. The participants were 8 students from 4 universities who have used those applications for their academic writing projects. Semi-structured interviews related to ChatGPT and Quilbot emphasis were conducted for the collection of data. The collected data identified through the interviews were analyzed through thematic analysis. The study found that participants use AI-Powered tools as feedback provider, writing assistant and problem solver for the deadlock. Nonetheless, they also revealed that the use of this AI tools could lead them to dependency, plagiarism and reduction of their crititical thinking and writing skills.
Hermeneutika Al-Qur’an Amina Wadud
Authors: Ahmadiy Ahmadiy 
Published: December 2024

In her book *"Women in the Qur'an"*, Amina Wadud attempts to make the interpretation of the Qur'an meaningful in the lives of women in the modern era. Interpretation here refers to the process of revisiting the words in the Qur'an and their context, in order to understand the true meaning of the Qur'anic text. Each interpretation seeks to convey the intent of the text, but at the same time, it also carries the prior context (perceptions, circumstances, background) of the person making the interpretation. Although each interpretation of a verse is unique, readers' understanding of the same verse may lead to different meanings.
Peran Manajemen Kelas Dalam Meningkatkan Efektifitas Proses Pembelajaran
Authors: Aufa Muis Muhammad , Mardiana Mardiana , Putri Nurlidia , Febriani Sucita , Yuniarti Isma 
Published: December 2024

Classroom management is one of the factors that significantly influences the quality and effectiveness of the learning process in schools. Effective classroom management can create a conducive learning environment and support students in better understanding the learning materials. The purpose of this study is to analyze the role of classroom management in improving the effectiveness of the learning process. Using a qualitative descriptive approach, this research explores various aspects of classroom management that can affect the teaching and learning atmosphere, such as classroom arrangement, time management, and interpersonal relationships between teachers and students. The results indicate that good classroom management can enhance students' attention, minimize disruptions during the learning process, and help students focus more on the material being taught. Therefore, effective classroom management plays a crucial role in improving learning effectiveness.
Effect of different stabilizers on the physiochemical and sensory characteristics of Sea buckthorn berry, Ready-to-serve (RTS) beverage
Authors: Kumari Sweety , Sharma Sujata Pandit 
Published: December 2024

In the process of product development of Sea buckthorn (Hippophae rhamnoides) Ready-To-Serve (RTS) beverages, it is commonly observed that sedimentation occurs prior to the pasteurization process and after pasteurization, that seems to be flocks formation. The present reSearch aimed to determine how stabilisers and concentration affect Sea buckthorn RTS's turbidity, viscosity, and physical stability during storage. The utilisation of three stabilisers, namely Carboxymethyl Cellulose (CMC) ,(GG) Guar Gum, and (XG) Xanthan Gum with various concentrations of were done on the basis of concentrations of CMC ranged from 0.35% to 0.47% , GG ranged from 0.05% to 0.2%, and concentrations of XG ranged from 0.1% to 0.56%. All used concentrations of stabilizers were within permissible limits as per Food Safety and Standards Authority of India (FSSAI) . Six key parameters were examined for stability: sedimentation, gel formation, turbidity, viscosity, physical stability, and sensory/organoleptic during storage period started 0 day to 24 days, room temperature. The present study revealed that Xanthan gum emerged as the most suitable stabiliser for Sea buckthorn RTS beverages compared to guar gum and carboxymethyl cellulose. A notable disparity was noted in the concentrations of stabilizers across varying concentrations. The utilization of a stabilizer did not yield any significant impact on the sensory parameters. Furthermore, total soluble solids (TSS), and pH had also been changed during storage. The addition of a 0.55% concentration of XG as a stabilizer to Cloudy Sea buckthorn juice resulted in the highest acceptance rating among the panellists, averaging at 7.81± 1.49 points. This formulation exhibited no precipitation in the RTS product under room-temperature storage.
Optimizing soybean (Glycine max (L.) (PS 1347) seed protein accumulation under lead stress through mycorrhizal fungi mediation
Authors: Amit  , Ghosh Sandeep , Kumar Sushil , Kumar Yogesh 
Published: December 2024

Lead is among the most toxic and harmful heavy metals to living things, including plants. It is absorbed through roots from soil and causes several detrimental impacts on plant functioning. The present study aimed to elucidate the ameliorative effects of arbuscular mycorrhizal (AM) fungi on soybean (Glycine max (L.) variety PS 1347) under lead (Pb) stress by investigating growth parameters, yield attributes, and seed protein characteristics. Following established legume Pb tolerance thresholds and soil Pb limits, Pb (as Pb(NO3)2) was introduced into soil-filled polybags at three concentrations: 200, 500, and 700 mg/kg of soil. In addition to inoculating polybags with AM fungi Glomus mosseae and G. fasciculatum, both individually and in combination, the fungi were utilized for seed priming Vesicular Arbuscular Mycorrhiza (VAM) powder, 25g/kg of seeds. Without AM fungi, Pb stress negatively impacted all growth parameters, yield metrics, and seed protein characteristics. At 200 and 500 mg Pb concentrations, individual Glomus species exhibited greater effectiveness in enhancing plant growth and yield attributes and mitigating Pb effects, while dual Glomus species treatment was more effective in improving the soybean growth characteristics with higher Pb concentration (700 mg). The analysis also showed that Pb toxicity in soybean plants decreased seed protein content to 7 %, which was restored by applications of Glomus treatments. Thus, given their pivotal role in optimizing soybean seed protein quantity and quality, these two AM fungal species are recommended for application to enhance plant performance in Pb-affected soil.