bluuebunny/crossref_metadata_2025_split huggingface dataset:
Revolutionizing Mosque Financial Transparency in Indonesia
Authors: Berlian Alliyah Ayu Prismawanti , Rahayu Duwi 
Published: October 2024

This study aims to analyze the preparation of the financial reports of the Nurul Anwar Mosque BCF based on ISAK 35, supported by the principles of habluminallah and habluminannas, to enhance transparency and accountability. The research employs a descriptive qualitative method. Primary and secondary data were collected through interviews, observation, and documentation. The data analysis involved identifying relevant theories, collecting data, assessing its alignment with ISAK 35, reconstructing the financial statements, and drawing conclusions. The findings indicate that the financial reports of the BCF Nurul Anwar Mosque are currently simple, comprising only income and expenses. These reports were reconstructed according to ISAK 35. The principles of habluminallah and habluminannas were integrated into the preparation of these reports, as every transaction was recorded with valid evidence, ensuring accountability to both Allah and humans. This study contributes to the existing literature by providing insights into the application of ISAK 35 in religious institution financial reporting, highlighting the importance of integrating spiritual principles to achieve comprehensive accountability.
Highlight:

Current Simplicity: Financial reports are currently limited to income and expenses.
ISAK 35 Alignment: Reconstructed financial statements now adhere to ISAK 35 standards.
Enhanced Accountability: Integrating spiritual principles ensures accountability to Allah and humans.

Keywoard: ISAK 35, Financial Reporting, Transparency, Accountability, Mosque Finance
Work Environment's Impact on Student Self-Regulation in Learning
Authors: Pratiwi Yesica Erika Putri Ade , Hariyanto Wiwit 
Published: October 2024

This study examines the self-regulation practices of accounting students at Muhammadiyah College of Sidoarjo who work while studying, focusing on their transition from online to offline learning. Using qualitative methods, including interviews, observations, and documentation, the research found that students with flexible work conditions manage their study time better and have stronger self-regulation skills. In contrast, those in inflexible work environments struggle with self-regulation, often handling study tasks spontaneously. These findings highlight the need for targeted support to enhance the self-regulation skills of working students, especially those in rigid job conditions.

Highlight:

Flexible jobs improve students' self-regulation and study management.
Inflexible jobs result in poor self-regulation and spontaneous studying.
Targeted support needed for students in rigid work conditions.

Keyword: Self-regulation, working students, offline learning, online learning transition, qualitative study
Work Experience and Ability Boost Productivity in Indonesia While Burnout Remains Irrelevant
Authors: Cahyani Aditiya , Andriani Dewi 
Published: October 2024

This study examines the impact of work experience, ability, and burnout on productivity at PT Harapan Sejahtera Karya Utama. Using quantitative research with an associative approach, data was collected from 115 production employees via observation and Likert-scale questionnaires. Multiple linear regression analysis revealed that work experience and ability significantly enhance productivity, while burnout does not have a significant effect. The collective influence of these factors is also significant. These findings suggest that companies should focus on improving work experience and ability, and manage burnout to boost employee productivity.
Highlight:

Significant Factors: Work experience and ability positively impact employee productivity.
Non-Significant Factor: Burnout does not significantly affect productivity.
Collective Influence: Combined work experience, ability, and burnout significantly affect productivity.

Keywoard: work experience, work ability, burnout, productivity, quantitative research
Factors Influencing Accounting Conservatism in Indonesian Transport Sector
Authors: Jannah Miftakhul , Rahayu Duwi 
Published: October 2024

This research examines the impact of growth opportunity, debt covenants, capital intensity, and litigation risk on accounting conservatism in transportation companies listed on the Indonesian Stock Exchange from 2019 to 2021. Using multiple linear regression analysis on data from 34 companies, the study finds that growth opportunity, capital intensity, and litigation risk significantly affect accounting conservatism, whereas debt covenants do not. These findings suggest that companies adjust their conservatism levels based on growth prospects, capital intensity, and litigation risk to attract investors and manage political and tax costs. Future research should consider other sectors, additional variables, and longer periods to identify broader trends.

Highlight:

Growth opportunity, capital intensity, and litigation risk impact accounting conservatism.
Multiple linear regression analysis on 34 transportation companies (2019-2021).
Future research: other sectors, more variables, longer periods.

Keyword: Accounting Conservatism, Growth Opportunity, Debt Covenants, Capital Intensity, Litigation Risk
Boosting Employee Performance through Job Satisfaction in Indonesia
Authors: Putri Dinda Rizky Ana , Sumartik  
Published: October 2024

This study examines the effects of the work environment, morale, and rewards on employee performance at PT. Air Bersih Jawa Timur (Perseroda), with job satisfaction as an intervening variable. Using a quantitative method and total sampling of 88 employees, data were collected through questionnaires and analyzed with statistical tests and regression analysis using SPSS. Results show that the work environment, morale, and rewards positively impact both job satisfaction and employee performance. Job satisfaction also significantly mediates the relationship between these factors and performance. The findings highlight the importance of a supportive work environment, high morale, and recognition in enhancing employee performance.
Highlight:

Positive Impact: Work environment, morale, rewards significantly enhance employee performance.
Mediation Role: Job satisfaction mediates work factors and performance.
Quantitative Analysis: SPSS data from 88 employees validate hypotheses.

Keywoard: work environment, morale, rewards, job satisfaction, employee performance
Self-Efficacy and Punishment Drive Employee Performance in Indonesia
Authors: Rojiyah Dewi , Sumartik  
Published: October 2024

This study investigates the effects of self-efficacy, reward, and punishment on employee performance at Pok-Pok My Crispy Snack in East Java, Indonesia. Using a quantitative approach and a sample of 60 employees, data were collected via questionnaires and analyzed with SPSS 22. Results show that self-efficacy and punishment significantly impact employee performance, while reward does not. Self-efficacy, reward, and punishment together significantly influence performance. These findings highlight the importance of boosting self-efficacy and appropriately applying punishment to enhance employee performance, while suggesting a re-evaluation of reward strategies.
Highlight:

Self-efficacy significantly impacts employee performance.
Reward does not significantly affect performance.
Combined, self-efficacy and punishment improve performance.

Keywoard: Self-efficacy, Reward, Punishment, Employee performance, Quantitative research
Boosting Employee Performance through Discipline, Motivation, and Supervision in Indonesia
Authors: Setianto Jey Devan , Firdaus Vera 
Published: October 2024

This study investigates the influence of discipline, motivation, and supervision on employee performance at Toby's branches in Sidoarjo. Conducted with a sample of 60 employees, data were collected via questionnaires, direct observations, and interviews. Using SPSS for data analysis, the results revealed that discipline, motivation, and supervision each have a positive and significant impact on employee performance. Additionally, the combined effect of these variables is also significant. The findings suggest that focusing on improving discipline, motivation, and supervision can enhance employee performance in retail settings like Toby's.

Highlight:

Analyzed discipline, motivation, and supervision's impact on employee performance.
Data from 60 employees via questionnaires, observations, and interviews.
All variables significantly improved employee performance.

Keyword: Discipline, Motivation, Supervision, Employee Performance, Retail Industry
Celebrity Endorsements, E-WOM, and Promotions Significantly Boost Youth Purchase Interest in Indonesia
Authors: Frmansah Fiki , Komalasari Dewi 
Published: October 2024

This study explores how celebrity endorsers, electronic word of mouth (E-WOM), and promotions affect consumer purchase interest, focusing on young consumers in Sidoarjo who buy Erigo products. Using a quantitative approach, data were gathered from 96 respondents aged 12 to 24 through purposive sampling and analyzed with SmartPLS. The results indicate that all three factors significantly and positively influence purchase interest. These findings suggest that integrating celebrity endorsements, fostering positive E-WOM, and designing effective promotions can enhance consumer interest and drive sales.
Highlight:

Celebrity endorsements significantly enhance product appeal among youth.
Positive electronic word of mouth (E-WOM) boosts consumer interest.
Effective promotional strategies drive higher purchase intentions.

Keywoard: Purchase interest, celebrity endorsements, E-WOM, promotions, youth consumers
Unlocking Small Business Growth Strategies for Success in Indonesia
Authors: Rochani Oktavia Siti , Pradhana Muhammad Farid Fathul Huda , Ramadhin S Ede , Zahrina A Nilamsari , Haris Abdul , Rahmawati Imelda Dian 
Published: October 2024

This study analyzes the development strategy of "Kenangan Fried Chicken," a small business in Sidoarjo Regency. Using qualitative research and a phenomenological approach, data were gathered through interviews, observations, and SWOT analysis. The findings highlight that product quality, marketing, and competition are crucial for growth. Strengths include a strategic location, while weaknesses involve limited capital. High community enthusiasm presents opportunities, but competition poses a threat. Recommended strategies include improving product quality, diversifying the menu, and enhancing marketing efforts to boost business competitiveness and sustainability.
Highlights:

Strategic Location: Prime spot in a residential area near main road.
Marketing Importance: Essential for growth and overcoming competition.
Capital Constraints: Major weakness hindering business sustainability.

Keywords: small business development, Kenangan Fried Chicken, qualitative research, SWOT analysis, marketing strategy
Digital Marketing's Impact on Consumer Choices
Authors: Indayani Lilik , Maulidiyah Nur Laili 
Published: October 2024

In the digital era, internet advancements have significantly enhanced efficiency in the tea beverage business. This study investigates the impact of digital marketing strategies, product innovation, and brand awareness on consumer purchasing decisions for Indonesian Iced Tea products. Using a quantitative approach and data from 96 respondents selected via the Lemeshow formula, multiple linear regression analysis revealed that all three variables significantly influence purchasing decisions. These findings highlight the critical role of digital marketing, innovation, and brand awareness in driving consumer choices, offering valuable insights for marketers to enhance their strategies.

Highlight:

Digital marketing significantly boosts consumer purchasing decisions.
Product innovation is essential for market competitiveness.
Strong brand awareness influences consumer choices.

Keyword: Digital marketing, product innovation, brand awareness, consumer purchasing decisions, Indonesian Iced Tea
Professional Training, Personality, and Financial Rewards Shaping Students' Career Interest as Public Accountants
Authors: Novayoka Rama , Rahayu Duwi 
Published: October 2024

The general background of this study is rooted in the importance of identifying factors that drive accounting students' interest in becoming public accountants. The specific background focuses on professional training, personality traits, financial rewards, and job market considerations as potential influencers of career interest. While prior studies have explored career selection, there remains a knowledge gap in understanding how these factors interrelate in the context of public accounting careers. This study aims to examine the effects of professional training, personality, financial rewards, and job market considerations on accounting students' career interest. Using a quantitative approach, data was collected from 100 fifth-semester accounting students at Muhammadiyah University of Sidoarjo through purposive sampling. The results show that professional training, financial rewards, and job market considerations each have a positive and significant effect on students' interest in a public accounting career. The novelty of this study lies in its integrated analysis of these variables, providing insights for educators and policymakers. The implications suggest the need for academic programs to enhance professional training, clarify financial incentives, and provide information on job market trends to support students’ career decisions.
Highlights:

Professional training significantly influences students' interest in public accounting careers.
Financial rewards play a key role in motivating students to pursue public accounting.
Job market considerations positively affect students' career choices in accounting.

Keywords: Student Interest, Public Accountant, Professional Training, Personality, Financial Rewards
Accountability of Village Fund Management with the Village Financial System Application
Authors: Maharani Nazilah Indu , Widodo Heri 
Published: October 2024

The general background village fund management has become an essential aspect of local governance, ensuring transparency and accountability in rural development. Specific background the use of accounting systems in village fund management is regulated by government policies, including the application of financial system software to streamline reporting and accountability processes. Knowledge gap however, there is limited research that evaluates the effectiveness of these systems at the village level, particularly in terms of their transparency and participatory mechanisms. Aims this research aims to analyze the implementation of the accounting system in village fund management, focusing on its transparency, accountability, and public participation. Results the findings reveal that the village fund management in Ngampelsari Village is conducted transparently, with clear accountability from the planning stage to reporting and evaluation. Novelty this research provides new insights into how the adoption of the Siskeudes application enhances the transparency and accountability of village fund management, which has not been extensively explored in previous studies. Implications the results suggest that the village government should continue updating and refining the system to maintain public trust and ensure effective fund management, while future research should expand the scope to include multiple villages for comparative analysis.

Highlights:

Transparent accounting improves village fund management efficiency.
The Siskeudes application enhances financial reporting accuracy.
Public participation is vital for accountable village governance.

Keywords: Governance, Management, Transparency, Accountability, Siskeudes
Problems and Solutions for Asphaltene Precipitation in High API Oil Reservoirs-Case Histories
Authors: Abdelazim A. , Abu El Ela M. , El-banbi Ahmed H. , Sayyouh M. H. 
Published: October 2024

Abstract
This study addresses the challenges associated with asphaltene precipitation in reservoirs containing high API gravity oil. Using case histories from the Western Desert in Egypt, the paper discusses problems associated with asphaltene deposition and solutions to mitigate production problems. Many Western Desert reservoirs produce moderate to high API oil with low asphaltenes content. However, solids/asphaltene precipitation was observed to cause plugging of the artificial lift systems. In many cases, this blockage led to a sharp decrease in oil production rate and a significant increase in the operating cost. The current failure analysis procedure was insufficient in effectively determining the causes of the blockage. A new integrated failure analysis approach revealed that the problem was asphaltene deposition. Solutions were suggested and treatments were implemented to restore production for twelve wells with minimum costs. This paper provides insights and learnings in these case histories.
The integrated analysis approach was applied to several reservoirs in the Western Desert and appropriate treatments were designed and pumped in these wells. After the appropriate treatment, field applications results showed a significant increase in oil production rate by three to five times on average. Moreover, the operating cost significantly decreased from 5 to less than 0.5 $/STB. The field applications indicated that the continuous downhole injection of asphaltenes dispersant using a capillary tube with ESP completions is highly efficient and more efficient than continuous injection of diesel and/or periodic diesel backwash jobs. Moreover, the time between failures was increased from two months to more than 18 months for some of these wells. This technique was successfully used in five fields and restored production of around 12,000 BOPD with increased pump run life.
High-Order Raman Scattering Mediated by Self-trapped Exciton in Halide Double Perovskite
Authors: Xu Kai-Xuan , Lai Jia-Min , Gao Yuan-Fei , Song Feilong , Sun Yujia , Tan Ping-Heng , Zhang Jun 
Published: October 2024

Abstract

High-order Raman scattering is a typical photophysical process in understanding the electron-phonon coupling (EPC) in materials. In ‘soft’ polar lattice, due to the strong EPC, the excited electron-hole pairs can be captured by lattice deformation potential forming the self-trapped exciton (STE). Although high-order Raman scattering mediated by STE has been predicted by theory, there are rare experimental reports, especially in the double perovskite Cs2Ag0.4Na0.6InCl6 with high-efficient white light emission. Here, we observed high-order Raman mode up to 12 orders at 4 K in Cs2Ag0.4Na0.6InCl6 by resonance excitation. We propose a physical picture of high-order Raman scattering mediated by STE to well explain the linear dependence of frequency and linewidth with order number. A reduction of the EPC with the temperature increase is attributed to the breakdown of momentum conservation during high-order scattering and the delocalization of the STE. Our work deepens the understanding of the EPC in STE and inspires the research of excited state decay process.
Preventable diagnostic errors of lower gastrointestinal perforation: a secondary analysis of a large-scale multicenter retrospective study
Authors: Harada Taku , Watari Takashi , Watanuki Satoshi , Kushiro Seiko , Miyagami Taiju , Syusa Syunsuke , Suzuki Satoshi , Hiyoshi Tetsuya , Hasegawa Suguru , Nabeshima Shigeki , Aihara Hidetoshi , Yamashita Shun , Tago Masaki , Yoshimura Fumitaka , Kunitomo Kotaro , Tsuji Takahiro , Hirose Masanori , Tsuchida Tomoya , Shimizu Taro 
Published: October 2024

Abstract

Background: Lower gastrointestinal perforation is an acute abdominal condition associated with a high mortality rate. Timely and accurate diagnosis is crucial. Nevertheless, a diagnostic delay has been estimated to occur in approximately one-third of the cases, and the factors contributing to this delay are yet to be clearly understood. This study aimed to evaluate the diagnostic process for appropriate clinical reasoning and availability of image interpretation in cases of delayed diagnosis of lower gastrointestinal perforation.
Methods: A secondary data analysis of a large multicenter retrospective study was conducted. This descriptive study analyzed data from a multicenter, observational study conducted across nine hospitals in Japan from January 2015 to December 2019. Out of 439 lower gastrointestinal perforations, we included 138 cases of delayed diagnosis, excluding patients with traumatic or iatrogenic perforations, or those secondary to mesenteric ischemia, appendicitis, or diverticulitis. Clinical history and computed tomography (CT) imaging information were collected for 138 cases. Additionally, information on the clinical course of 50 cases, which were incorrectly diagnosed as gastroenteritis, constipation, or small bowel obstruction, was also collected.
Results: In 42 (30.4%) cases of delayed diagnosis of lower gastrointestinal perforation, CT imaging was performed before diagnosis, indicating a missed opportunity for timely diagnosis. Moreover, 33 of the 50 patients initially diagnosed with gastroenteritis, constipation, or small bowel obstruction at the time of initial examination had atypical findings that were not consistent with the initial diagnosis. Of the 138 cases with delayed diagnosis in our study, 67 cases (48.6%) showed problems with either the interpretation of CT scans or with the process of clinical reasoning.
Conclusion: Our retrospective study results indicate that approximately half of the cases with delayed diagnosis of lower gastrointestinal perforation were due to problems in interpreting CT images or in clinical reasoning. This finding suggests that clinical reasoning and image interpretation by radiologists are important in improving the diagnostic process for lower gastrointestinal perforations.
A novel PLpro inhibitor scaffold that protects mice from Long-COVID
Authors: Komander David , Doerflinger Marcel , Bader Stefanie M. , Calleja Dale , Devine Shane , Kuchel Nathan , Lu Bernadine , Wu Xinyu , Birkinshaw Richard , Bhandari Reet , Loi Katie , Volpe Rohan , Khakham Yelena , Au Amanda , Blackmore Timothy , Mackiewicz Liana , Dayton Merle , Schaefer Jan , Scherer Lena , Stock Angus , Cooney James , Schoffer Kael , Maluenda Ana , Kleeman Elizabeth , Davidson Kathryn , Allison Cody , Ebert Gregor , Chen Gong , Klemm Theresa , Nachbur Ueli , Georgy Smitha , Czabotar Peter , Hannan Anthony , Putoczki Tracy , Tanzer Maria , Pellegrini Marc , Lechtenberg Bernhard , Charman Susan , Call Melissa , Mitchell Jeffrey , Lowes Kym , Lessene Guillaume 
Published: October 2024

Abstract

The COVID-19 pandemic caused by the coronavirus SARS-CoV-2 has highlighted the vulnerability of a globally connected population to zoonotic viruses. The only FDA-approved coronavirus antiviral, Paxlovid, targets the essential SARS-CoV-2 main protease, Mpro. Whilst effective in the acute phase of an infection, Paxlovid cannot be used by all patients, can lead to viral recurrence, and does not protect against post-acute sequelae of COVID-19 (PASC), commonly known as Long COVID, an emerging significant health burden that remains poorly understood and untreated. Alternative antivirals that are addressing broader patient needs are urgently required.
We here report our drug discovery efforts to target PLpro, a further essential coronaviral protease, for which we report a novel chemical scaffold that targets SARS-CoV-2 PLpro with low nanomolar activity, and which exhibits activity against PLpro of other pathogenic coronaviruses. Our lead compound shows excellent in vivo efficacy in a mouse model of severe acute disease. Importantly, our mouse model recapitulates long-term pathologies matching closely those seen in PASC patients, including lung, heart, gut and brain dysfunction. Our lead compound offers protection against PASC in this model, prevents lung pathology and reduces brain dysfunction, providing a potential treatment option for PASC sufferers going forward.