bluuebunny/crossref_metadata_2025_split huggingface dataset:
Influence of Online Banking on consumers and its perception and acceptance during Covid-19
Authors: Hameed Jahangir 
Published: April 2021

The study is about Influence of Online Banking on consumers and its perception and acceptance during Covid-19. Research hypothesis and research questionnaire had been developed to undertake the study for the research hypothesis, primary data has been used through the sample size and Convenience sampling was carried out where the quota was determined according to the share of the total number. To answer the questions statistically five hypotheses were created and tested through the questionnaire. Results shows that majority of the respondents have agreed and established trust on online banking transactions during pandemic situation
OBSERVATIONS IN CONTROLLING HELICOBACTER PYLORI BETWEEN TRIPLE REGIME AND SEQUENTIAL REGIME.
Authors: Shah Muhammad Tahir , Noreen Azam  , Adil Mehraj  , Muhammad Ilyas  , Mansoor Ahmad  
Published: April 2021

Objective: Comparison between conventional triple regime and sequential regime in controlling of Helicobacter Pylori.
Material and Methods: The study was conducted at Medical OPD MH Rawalpindi for six months. The consecutive (nonprobability sampling) technique was used. All patients fulfilling inclusion criteria and diagnosed according to operational definition of Helicobacter Pylori infection were selected. All the information was entered, assessed and results were obtained through SPSS.
Results: According to our study the cases mean age was 36.23±10.87 years, ratio between male, female was 1.07:1. overall efficacy achieved in 289 (67.21%) patient (124 in set A and 165 in set B). So according to results sequential therapy has got much higher results as compared to triple therapy group.
Conclusion: It has been proved in our study that the sequential regime has got significantly better results than conventional triple regime in the management of Helicobacter Pylori eradication
Uncertainties in the Emissions Database for Global Atmospheric Research (EDGAR) emission inventory of greenhouse gases
Authors: Solazzo Efisio , Crippa Monica , Guizzardi Diego , Muntean Marilena , Choulga Margarita , Janssens-Maenhout Greet 
Published: April 2021

Abstract. The Emissions Database for Global Atmospheric Research (EDGAR) estimates the human-induced emission rates on Earth. EDGAR collaborates with atmospheric modelling activities and aids policy in the design of mitigation strategies and in evaluating their effectiveness. In these applications, the uncertainty estimate is an essential component, as it quantifies the accuracy and qualifies the level of confidence in the emission. This study complements the EDGAR emissions inventory by providing an estimation of
the structural uncertainty stemming from its base components (activity data, AD,
statistics and emission factors, EFs) by (i) associating uncertainty to each AD and EF characterizing the emissions of the three main greenhouse gases (GHGs), namely carbon dioxide (CO2), methane (CH4), and nitrous oxide (N2O); (ii) combining them; and (iii) making assumptions regarding the cross-country uncertainty aggregation of source categories. It was deemed a natural choice to obtain the uncertainties in EFs and AD statistics
from the Intergovernmental Panel on Climate Change (IPCC) guidelines issued
in 2006 (with a few exceptions), as the EF and AD sources and
methodological aspects used by EDGAR have been built over the years based on the IPCC recommendations, which assured consistency in time and
comparability across countries. On the one hand, the homogeneity of the
method is one of the key strengths of EDGAR, on the other hand, it
facilitates the propagation of uncertainties when similar emission sources
are aggregated. For this reason, this study aims primarily at addressing the aggregation of uncertainties' sectorial emissions across GHGs and countries. Globally, we find that the anthropogenic emissions covered by EDGAR for the
combined three main GHGs for the year 2015 are accurate within an interval
of −15 % to +20 % (defining the 95 % confidence of a log-normal distribution). The most uncertain emissions are those related to N2O from waste and agriculture, while CO2 emissions, although responsible for 74 % of the total GHG emissions, account for approximately 11 % of global uncertainty share. The sensitivity to methodological choices is also discussed.
El cuidado de la madre tierra con las palabras sabias de los ancianos desde la cultura zapoteca y la educación de los niños del pueblo de Santa Cruz Yagavila.
Authors: Santiago Cruz Wilfrido Emigdio 
Published: April 2021

En el presente escrito doy a conocer la importancia que tienen los ancianos en la transmisión de conocimientos para la educación y formación de los niños desde la familia, mismo que se debe tomar en cuenta, pero sobre todo visibilizarlos en las escuelas llámese “Educación Formal” y de Educación Indígena. En el marco de la investigación, la pertinencia del artículo está en confirmar que con la educación propia de los pueblos originarios puede darse el dialogo de saberes entre las aportaciones de la ciencia, con los conocimientos comunitarios, pero retomando y partiendo de los conocimientos de los ancianos y sus palabras sabias, con la finalidad y propósito de aportar elementos para una educación contextualizada y pertinente que requieren los niños y niñas de los pueblos originarios, se resalta también el papel que juega el docente para que estos conocimientos se enriquezcan y se potencialicen desde el ámbito educativo y pedagógico.

Nababis

Bayuchhi rhun ugilay ubekirhu bixhnana rhenkine inake bëni gula kiero, kate tuilenke didza len yuuyaazaa kierhu, kete tuike xhkalen orna rhu una xhsei bidoo doo na tazee, kete ruziieke bedoo, kate rnabake lawi ki ka kelake gunke liichhike, len kate rhulidzake len rhuchizake bëë gracia ki bunachi nugan, tuni gulunke xhus xhtorho bëni xhidza guula kierho. Tunii rhuchhiaani rdixhjëa naka bena gunëzta nakaxh na tunke; lenka bëni gula doo len balakanu nigula doo ki lu yëdzi xhidza kierhu, bea´lenlake didza len gunabayuuchha nakaxh tunke tuliidzake yuuyaazaa kirhu. Lake gulana´ke, tuni tunke ki ka yuuyaazaa kierhu guna kierhu lataj kate inabarhu bi inabarhu lawi, guna kierhu lataj gazarhu bi gazarhu lawi, kate rhuirhu xhkalen ka, kate rhunabarhu len rhuchizarhu lacchidoo bunachi nuga´an. Kanaka tuni rhunrhu kika lei rhuna kierhu lataj tzagarhu lei chhia´. Lei naka la´ayaka´ tuana rhuirhu ki bidodoo rhulaa´ kierhu, len bidodoo rhuna kierhu lei len béni zeu luxhubaa. Lu gichi ni rdixhjëida tu naka ga gunke bëni usedi bedoo, nakala ilunke ului´ekene yela rhapachi´i yuuyaazaa kierhu kana rnake xhus xhtoorho, len xhtidzake bëni gula kiero, niaki tuana yela rnabayuchhini, rhun ga ugunirhu chhin yutee tu naka ga gun rheo kulen, nakin kuarhu tu tunke bëni gula kierhu ki ka ukanrhu lei kieka bedoo zaa talajbe, guirhu didza len lake, inabarhu len lake, kuarhu chi´ke ki kakebe nu gida isiyi´ rheo cha chi bëni ni gulatike. Ni rhuzueja neda lu gichi ni yugutee nakaxh bena gunëzta tuni bulekanke kierhu xhus xhtorho.
Yela rdëxhjëi´: Xhtidzake bëni gula, didza tzawi, yela nazëdi, yela rhajni´kii, yuuyaadzaa, bë´gracia, dzaayela
Heavy metals analysis, GCMS-QP quantification of flavonoids, amino acids and saponins, analysis of tannins and organoleptic properties of powder and tincture of Echinacea purpurea (L.) and Rhapónticum carthamoídes
Authors: Kakimov Aitbek , Muratbayev Alibek , Zharykbasova Klara , Amanzholov Samat , Mirasheva Gulmira , Kassymov Samat , Utegenova Asiya , Jumazhanova Madina , Shariati Mohammad Ali 
Published: April 2021

Medicinal plants are one of the main sources of vitamins, minerals salts, macro-and microelements, and other biologically active substances that have a health and protective effect on the human body. The current study was aimed to appraise the heavy metals contents in the powder materials of two medicinally important plants Echinacea purpurea (L.) and Rhapónticum carthamoídes collected from the Semipalatinsk nuclear test site using atomic absorption spectrophotometer. Flavonoids, saponins, amino acid contents quantification were done both in raw materials as well as tincture prepared from both plants via GCMS-QP 2010 Ultra chromatomass spectrometer. Further, tannins concentrations and organoleptic properties of the tincture were elucidated using previously reported standard procedures. In the current study, the concentrations of heavy metals were within the permitted range i.e. lead (0.0027 mg.100g-1), cadmium (0.00012 mg.100g-1), arsenic (ND), mercury (ND). In the crude powder, flavonoids were observed to be in the highest concentration in E. purpurea (L.) (5.5 ±0.20 mg.100g-1), whereas, its concentration was 3.1 ±0.346 mg.100g-1 in R. carthamoídes powder. Tannin concentration was higher in R. carthamoídes (5.5 ±0.115 mg.100g-1) and 3.1 ±0.46 mg.100g-1 in E. purpurea. Likewise, saponins concentrations were 4.1 ±0.40 mg.100g-1 and 5.6 ±0.17 mg.100g-1 in E. purpurea and R. carthamoídes powder respectively. Concentrations of these active metabolites in the resultant tincture were flavonoids (7.6 ±0.23), tannins (7.5 ±0.28), and saponins (8.5 ±0.16) mg.100g-1. In the current study, we observed highest concentrations of these essential amino acids in the tincture including leucine/isoleucine (78.00 ±1.15 mg.100g-1), histidine (14.00 ±1.44 mg.100g-1), lysine (49.33 ±2.02 mg.100g-1), methionine (18.66 ±2.90 mg.100g-1), cystine (29.00 ±0.57 mg.100g-1), phenylalanine (24.16 ±1.87 mg.100g-1) and threonine (32.50 ±1.22 mg.100g-1) respectively. The resultant tincture has a pleasant agreeable taste coupled with acceptable herbal flavor which are important organoleptic properties for any product.
FAKTOR YANG MEMPENGARUHI MINAT MAHASISWA AKUNTANSI BERKARIR DI BIDANG AUDIT
Authors: Savitri Asmah , Hayati Husna , Rofizar Heny , Ramadhan Ramadhan 
Published: April 2021

This research was conducted to investigate the factors that influenced student interest to choose carrier in audit sector.The research used quantitative method with the population are sharia accounting students of Islamic Economics and Business Faculty at Islamic State Institute Lhokseumawe. The sample was elected by simple random sampling and resulted 58 sample for this research. The data used in this research are primer data and it analyzed by multiple regression analysis. The results of this research concluded that: (1) simultaneously,audit knowledge, financial appreciation, and professional training have influence on student interest in audit carrier, (2) partially, audit knowledge and professional training have influence on student interest in audit carrier, while financial appreciation have no influence on student interest in audit carrier.
Keywords: Student interest, Audit Carrier, Audit Knowledge, Financial Appreciation, Professional Training

Abstrak
Penelitian ini bertujuan untuk mengetahui faktor yang berpengaruh terhadap minat mahasiswa berkarir dibidang audit. Penelitian ini menggunakan metode kuantitatif dengan populasinya adalah mahasiswa prodi akuntansi syariah di IAIN Lhokseumawe. Pemilihan sample dilakukan dengan metode acak sederhana, sehingga didapatkan sebanyak 58 mahasiswa sebagai sampel dalam penelitian ini. Data yang digunakan adalah data primer dan dianalisis menggunakan analisis regresi berganda. Hasil dari penelitian ini menyimpulkan bahwa : (1) secara bersama-sama, pengetahuan tentang audit, penghargaan finansial dan pelatihan professional berpengaruh terhadap minat mahasiswa berkarir dibidang audit, (2) secara terpisah, pengetahuan tentang audit dan pelatihan professional berpengaruh terhadap minat mahasiswa berkarir dibidang audit sedangkan penghargaan finansial tidak berpengaruh terhadap minat mahasiswa berkarir dibidang audit.
Kata Kunci:Minat Mahasiswa, Karir Audit , Pengetahuan Audit, Penghargaan Finansial, Pelatihan Profesional
PENGARUH MORALITAS INDIVIDU DAN PENGENDALIAN INTERNAL TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI
Authors: Maulina Isra , Yati Linda , A'la Nurul 
Published: April 2021

This study aims to determine how much the effect of individuals morality and internal control tendency of accounting fraudat DPKAD Lhokseumawe. Sampling technique using saturated sampling. The study sample was obtained of all civil servants with a sample of 90 respondents. The type of data used is primary data. Data were analyzed using multiple linear regression. The results showed that individuals morality and internal control have a significant effect on the usefulness of tendency of accounting fraud.
Keywords: Individuals Morality, Internal Control, Tendency of Accounting Fraud

Abstrak
Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi di DPKAD Lhokseumawe. Teknik pengambilan sampel menggunakan sampling jenuh. Sampel penelitian diperoleh dari semua pegawai negeri sipil dengan sampel 90 responden. Jenis data yang digunakan adalah data primer. Data dianalisis menggunakan regresi linier berganda. Hasil penelitian menunjukkan bahwa moralitas individu dan pengendalian internal memiliki pengaruh yang signifikan terhadap kegunaan kecenderungan kecurangan akuntansi.
Kata kunci: Moralitas Individu, Pengendalian Internal, Kecenderungan Kecurangan Akuntansi.
MODEL PEMBERDAYAAN BUMDES DAN SOLUSI PEMBANGUNAN EKONOMI DESA: SUATU KAJIAN LITERATUR
Authors: Azhari Azhari 
Published: April 2021

The purpose of this conceptual research is to explain the understanding of the Village Owned Enterprise (BUMDes) empowerment model and the Village Economic Development Solution. This research uses the literature review method from various sources of expert opinions and references. The results of the study that the BUMDes empowerment model is through Business Plan, SWOT Analysis while the village economic development solutions through the principles of Participation, Openness, Accountability, Sustainability and Enjoyed by the community. BUMDes can prevent unemployment, poverty, create employment and Village Original Income (PAD).
Keywords: Empowerment, BUMDes, Village Economic Development.

Abstrak
Tujuan dari penelitian konseptual ini adalah untuk menjelaskan pemahaman tentang model pemberdayaan Badan Usaha Milik Desa (BUMDes) dan Solusi Pembangunan Ekonomi Desa. Penilitian ini menggunakan metode kajian literatur dari berbagai sumber pendapat para ahli dan referensi. Hasil kajian bahwa model pemberdayaan BUMDes adalah melalui Business Plan, Analisis SWOT sedangkan solusi pembangunan ekonomi desa melalui prinsip Partisipasi, Keterbukaan, Dipertanggungjawabkan, Berkelanjutan dan Dinikmati masyarakat. BUMDes dapat mencegah pengangguran, kemiskinan, menciptakan lapangan kerja dan Pendapatan Asli Desa (PAD).
Kata kunci: Pemberdayaan, BUMDes, Pembangunan Ekonomi Desa.
PENGARUH KOMPETENSI SUMBER DAYA MANUSIA, STANDAR AKUNTANSI PEMERINTAH, GOOD GOVERNANCE, DAN SISTEM PENGENDALIAN INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH
Authors: Philadhelphia Istiqomah Shinta , Suryaningsum Sri , Sriyono Sriyono 
Published: April 2021

The aim of this research is to know Human Resource Competency, The Effect Of Government Accounting, Good governance, and Internal Control System on the Quality of Local Government Financial Reports. The method of data collection in this study uses questionnaire techniques. This study used a census sampling method with 95 respondents in the Regional Organization of Klaten Regency. The analysis used is multiple linear regression analysis using SPSS (Statistical Product and Service Solutions) version 20. The result of this study indicates that the variable Government Accounting Standards, and Good governance affect the variable Quality Of Local Government Financial Reports. While the variable Human Resource Competency, and Internal Control System does not affect the variable of Quality Of Local Government Financial.
Keywords: Human Resource Competency, Government Accounting Standards, Good governance, Internal Control System, Quality Of Local Government Financial Reports.

Abstrak
Penelitian ini bertujuan untuk mengetahui Pengaruh Kompetensi Sumber Daya Manusia, Standar Akuntansi Pemerintahan, Good governance dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pemerintah Daerah. Metode pengumpulan data dalam penelitian ini menggunakan teknik kuesioner. Penelitian ini menggunakan metode census sampling dengan 95 responden pada Organisasi Perangkat Daerah Kabupaten Klaten. Teknik analisis data yang digunakan adalah analisis regresi berganda dengan menggunakan SPSS (Statistical Product and Service Solutions) versi 20. Hasil penelitian menunjukkan bahwa variabel standar akuntansi pemerintahan, dan good governance mempengaruhi variabel kualitas laporan keuangan pemerintah daerah. Sedangkan variabel kompetensi sumber daya manusia dan sistem pengendalian internal tidak berpengaruh variabel kualitas laporan keuangan pemerintah daerah.
Kata Kunci: Kompetensi Sumber Daya Manusi, Standar Akuntansi Pemerintah, Good governance, Sistem Pengendalian Internal, Kualitas Laporan Keuangan Pemerintah Daerah
PENGARUH KEPEMILIKAN SAHAM INSTITUSIONAL, KONSENTRASI KEPEMILIKAN SAHAM DAN PROFITABILITAS TERHADAP KEPUTUSAN INVESTASI
Authors: Wahyuni Sri , Febriansyah Sutan , Darni Surya , Razali Ramadhan 
Published: April 2021

This research test the effect of managerial ownership, concentration ownership, and profitability on investment decision of infrastruktur, utility, and transportation companies listed on Indonesia Stock Exchange in 2018 and 2019. Purposive sampling is used to determine the sample and the hypothesis test used multiple regression analysis. The result show that concentration ownership and profitability has positively affects the investment decision, while the institutional ownership negatively affect the investment decision.
Keywords: Institutional Ownership, Concentration Ownership, Profitability, and Investment Decision

Abstrak
Penelitian ini menguji dampak kepemilikan saham institusional, konsentrasi kepemilikan saham dan profitabilitas terhadap keputusan investasi pada perusahaan sektor infrastruktur, utilitas dan transportasi yang terdaftar di Bursa Efek Indonesia tahun 2018 dan 2019. Metode purposive sampling digunakan untuk menentukan sampel dan pengujian hipotesis menggunakan analisis regresi linier berganda.Hasil penelitian menunjukkan bahwa konsentrasi kepemilikan dan profitabilitas berpengaruh signifikan terhadap keputusan investasi, sedangkan kepemilikan institusional berpengaruh dengan arah negatif terhadap keputusan investasi.
Kata kunci : Kepemilikan Institusi, Konsentrasi Kepemilikan, Profitabilitas, dan Keputusan Investasi
PERSEPSI PELAKU USAHA MIKRO DALAM MEMILIH PRODUK MURABAHAH BANK ACEH SYARIAH DI KOTA LHOKSEUMAWE
Authors: Musrizal Musrizal , Mukhlis Mukhlis , Nova Nova , Zuhra Fatimah 
Published: April 2021

This study aims to determine the perceptions of micro-entrepreneurs towards Bank Aceh Syariah murabahah products in Lhokseumawe City. This research was conducted using quantitative descriptive research methods. The population is all micro business actors in the city of Lhokseumawe, amounting to 1,782. The sample in this study were 178 respondents. Primary data collection was carried out using a google form questionnaire which was distributed through the WhatsApp group covering four districts. The perception of business actors towards Murabahah Bank Aceh Syariah is good. This can be seen from the behavior of business actors / respondent behavior which is influenced by the faktor of education level, most of them are undergraduate, Islamic culture factors, experience factors and percentage of profit from the original price. A stimulus from knowledge will produce a perception as a feedback from the stimulus.The results of this study found that business actors use the services of aceh sharia bank with murabahah products based on the agreed profit margin which is lower than conventional bank interest.

Keywords: Perception, Education, Experience, Culture, Murabaha.

Abstrak
Penelitian ini bertujuan untuk mengentahui persepsi pelaku usaha mikro terhadap produk murabahah Bank Aceh Syariah di Kota Lhokseumawe. Penelitian ini dilakukan dengan menggunakan metode penelitian deskriptif kuantitatif. Populasinya adalah seluruh pelaku usaha mikro Kota Lhokseumawe yang berjumlah 1.782. Sampel dalam penelitian ini adalah 178 responden. Pengumpulan data primer dilakukan dengan kuesioner google form yang disebarkan melalui group whatsapp yang meliputi empat kecamatan. Persepsi pelaku usaha terhadap Murabahah Bank Aceh Syariah adalah baik. Hal ini dapat terlihat dari perilaku pelaku usaha/ perilaku responden yang dipengaruhi oleh faktor tingkat pendidikan sebagian besar strata satu/ S1, faktor budaya islam, faktor pengalaman serta faktor persentase keuntungan dari harga asal. Stimulus dari pengetahuan akan menghasilkan persepsi sebagai umpan balik dari stimulus tersebut. Hasil penelitian ini menemukan bahwa pelaku usaha menggunakan jasa bank aceh syariah dengan produk murabahah tersebut berdasarkan margin keuntungan yang disepakati lebih rendah daripada bunga bank konvensional.

Kata kunci: Persepsi, Pendidikan, Pengalaman, Budaya, Murabahah.
TAX HEAVENS PHENOMENON: TAX PLANNING STRATEGY OR TAX AVOIDANCE
Authors: Pangestuti Dinik Fitri Rahajeng , Sari Nisrina , Lestari Ambar 
Published: April 2021

Abstract
Tax planning is one example of the use of regulatory loopholes. On the other hand for the Fiscal Authority, carrying out tax avoidance practices as a form of tax planning will have a negative effect on the Government and, for this reason, the Government makes fiscal corrections as its remedial. Many also hide their assets in tax heavens countries. This is so that the assets they have are not taxed. Tax heavens countries are usually small countries that apply very low taxes, some even do not impose taxes at all. However, the government has prepared an Automatic Exchange of Information (AEoI) data exchange plan that occurs in 2018, certainly will make tax evaders unable to run away from the pursuit of the tax authorities, even if they have to flee to tax heavens countries (tax heavens).
Keywords: tax heavens, tax planning, Automatic Exchange of Information (AEoI)

Abstrak
Perencanaan pajak adalah salah satu contoh penggunaan celah peraturan. Pada sisi lain bagi Otoritas Fiskal, melakukan praktik penghindaran pajak sebagai bentuk perencanaan pajak akan membawa efek negatif bagi Pemerintah dan, untuk itulah, Pemerintah melakukan koreksi fiskal sebagai remedialnya. Banyak juga yang menyembunyikan asetnya di negara-negara tax heavens. Hal ini bertujuan agar aset yang mereka punya tidak terkena pajak. Negara tax heavens biasanya merupakan negara kecil yang menerapkan pajak yang sangat rendah, bahkan ada yang tidak mengenakan pajak sama sekali. Namun, pemerintah telah menyiapkan Rencana pertukaran informasi data perbankan secara otomatis (Automatic Exchange of Information/AEoI) yang terjadi pada 2018, dipastikan akan membuat para pengemplang pajak tidak akan bisa lari dari kejaran otoritas pajak, sekalipun mereka harus kabur ke negara surga pajak (tax heavens).
Kata kunci: Tax Heavens, Tax Planning, Automatic Exchange of Information (AEoI)