bluuebunny/crossref_metadata_2025_split huggingface dataset:
How can new fraud combination theory help forensic auditors and external auditors in fraud risk assessments?
Authors: Mvunabandi Jean Damascene 
Published: August 2024

The International Standards on Auditing (ISA) 240 requires auditors to assess the risk of material misstatements due to fraud. The ISA (240:4) further notes that the three factors of the Fraud Triangle theory propounded by Donald Cressey should be incorporated into the audit plan. It appears that auditors’ knowledge and understanding of fraud is limited due to inadequacies of ISA 240. This article considers a theoretical review of other relevant fraud theories, literature was reviewed and the researchers recommend that the robust new fraud combination theory should greatly assist forensic auditors and external auditors to identify and assess fraud and perform effective fraud risk assessments. This study significantly contributes to the current body of knowledge by introducing the New Fraud Combined Theory, a consolidation of all the fraud models and contributory fraud risk factors for fraudulent activities enable external auditors and forensic practitioners to effectively perform fraud risks assessments (FRAs) robustly. This research will guide researchers to further research on the subject matter.
DAMPAK PELAKSANAAN MERGER DAN AKUISISI (M&A) TERHADAP TINGKAT EFISIENSI DAN KINERJA PASAR PERUSAHAAN: STUDI KASUS PADA PERBANKAN DI INDONESIA
Authors: Fahlevi Ali Riza 
Published: August 2024

This research aims to examine the effects of M&A on the efficiency and market performance of publicly listed banks in Indonesia from 2007 to 2018. Using a paired t-test, The level of banking efficiency as measured by Return on Assets, Return on Equity, and Cost Efficiency Ratio was found to have significantly increased (differenced) over the three years before and after the M&A. In addition, when analyzing the impact of M&A on a company's market performance, the level of long-term investment returns attained by investors, as measured by the Buy-and-Hold Abnormal Return (BHAR), is smaller than its counterpart. This study broadens the discussion on how M&A affect company performance after they are executed.Keywords: M&A, bank, Indonesia, performance, BHAR
THE EFFECT OF MANAGERIAL OWNERSHIP, WORKING CAPITAL MANAGEMENT, AND EXECUTIVE COMPENSATION ON COMPANY PROFITABILITY
Authors: Wardhani Nurhastuty Kesumo , Junaedi Daniel , Khomsiyah Khomsiyah 
Published: August 2024

Several things that can impact the Profitability of a Company might be the size of the free cash flow, the managerial ownership structure, working capital management, and executive compensation. Once a Company has greater availability of free cash flow, the company has a greater ability to circulate the flow of money for the Company's operations in generating profits. The author’s purpose of research is to see the effect of managerial ownership structure, working capital management, and executive compensation on the profitability on manufacture Companies 'sub-sector chemicals listed on the Indonesia Stock Exchange from 2016 to 2020.Purposive sampling is the method being used by the Author, with the criteria of manufacturing Companies'sub-sector chemicals listed on the Indonesia Stock Exchange, which submitted consolidated financial statements from the year 2016-2020, the companies which earned profit from the year 2016-2020, rupiah currency and the company which listed from 2016-2020. The author decided to use dimensions of the days of sales inventory in this study in order to measure working capital management. The firm’s profitability is measured by Return On Assets. The analytical technique used is multiple linear regression. Keywords: Managerial Ownership, Working Capital Management, Executive Compensation, Free Cash Flow, Profitability
ELEVATING FIRM VALUE: EXPLORING THE ESG FRAMEWORK'S INFLUENCE ON CORPORATE PERFORMANCE
Authors: Wiyarti Evy Steelyana , Lim Michelle 
Published: August 2024

The establishment of a company not only focuses on financial aspects, but also focuses on social and environmental aspects. The purpose of this study is to empirically prove that philanthropic activities, environmental performance and environmental costs affect the value of the company. This research was conducted by energy sector companies listed on the Indonesia Stock Exchange in 2011-2020 and used the purposive sampling method in determining samples. Data processing in this study was carried out using Microsoft Excel and SPSS 25 software. The data analysis technique in this study used multiple linear regression analysis. The results of this study prove that philanthropic activities have a positive and significant impact on the value of the company, while environmental performance has positive results but does not have a significant effect on the value of the enterprise. On the other hand, environmental costs have a negative result and do not have a significant effect on the value of the company. These findings suggest that companies should continue to prioritize philanthropic activities as a component of their CSR strategy, while also considering the environmental costs incurred as a result of their operations.
Evaluation of the Productive Age Health Services Implementation in Bekasi City
Authors: Muhammad Khansa Fatihah , Achadi Anhari 
Published: August 2024

AbstractIntroduction: Productive-age health services in Bekasi have not reached the standard target of 100%. By 2023, the percentage of productive-age health services was 27.96%. Therefore, this study aims to conduct a formative evaluation of the implementation of productive-age health services in Bekasi City based on the logical framework, especially in the Mustika Jaya Community Health Centre and Rawa Tembaga Community Health Centre.Methods: This was a qualitative study with a case study design conducted over two weeks. The data were collected through in-depth interviews. The informants were selected based on the principles of appropriateness and adequacy.Results: The study found that while health equipment, funding, and human resources are generally adequate, challenges persist in data management and human resource capacity-building. The recording and reporting system, SI-PTM, requires improvement in integrated data management. There is a need for increased awareness among the target population through innovative outreach programmes. The short-term goal of productive-age health services aligns with the long-term vision outlined in RPJMD.Conclusion: The implementation of productive-age health services in Bekasi City requires further improvement to achieve the 100% minimum health service standard. Community Health Centers in Bekasi City can enhance cross-program and cross-sectoral collaboration with productive-age health services, increase people's awareness with an innovative outreach, and ensure that human resources in productive-age health services receive training.
Tradisi Cawisan dan Otoritas Religius Habaib dalam Pembentukan Citra Islam di Palembang pada Awal Abad ke-21
Authors: Luthfi Muhammad Ilmi , Syarifuddin Syarifuddin , Yusuf Syafruddin 
Published: August 2024

This article discusses on the religious authority of the Habaib in Palembang, starting from the arrival of the Habaib, namely during the sultanate, post-sultanate periods and its relationship with the Cawisan culture in Palembang. Cawisan are joint dhikr activities, public lectures, recitations held in mosques, prayer rooms and other places devoted to religious learning. Interest in cawisan in Palembang during the New Orde experienced a decline for various reasons. In the end, the Habaib became the new authority in the midst of Palembang's Muslim community by actively teaching in the cawisan room at the beginning of the 21st century. The issues raised in this study are Cawisan culture in the early 21st century and the religious authority of Habaib in Cawisan culture in Palembang. This type of research is a qualitative approach and is carried out based on the right data through interviews with four informants namely Habib Mahdi Muhammad Syahab, Habib Ali Karror al-Haddad, Raden Muhammad Ikhsan, and Kemas Andi Syarifuddin. The results of this study indicate that the Habaib have a role accompanied by authority in the cawisan culture at the beginning of the 21st century while in the previous era the independent kiai were much more influential in the cawisan culture.
Belajar dari Sejarah: Refleksi atas Warisan Kolonial dan Praktik Pelestarian Sumber Daya Alam di Indonesia
Authors: Tanaya Haidar Trisna 
Published: August 2024

Indonesia has a long history of both exploitation and nature conservation. Even before the arrival of Western nations, the concept of conservation was known to the people. Despite Western colonialism, often being associated with natural exploitation, it is also contributed to various forms of nature conservation in Indonesia, some of which are still implemented today. This study was analyzed using historical methods with emphasis on the stages of source selection and source criticism. Based on this study, the fact is that natural conservation legacies such as nature reserves, national parks and wildlife sanctuaries are actually originated from the colonial government. The establishment of rules governing nature conservation during the colonial periodundersores the seriousness of their efforts in this regard. The existence of various nature conservation efforts carried out by the community before and during the Western colonialism serves as a reflection of Indonesia’s commitment to nature conservation efforts. Their efforts, including the process of establishing nature reserves and regulations in terms of conservation, provide valuable lessons, especially when Indonesia is currently faced with various environmental and ecological issues and the threat of a natural crisis.
Growth kinetics of Fe2B layer formed on the surface of borided AISI M2 high-speed steel
Authors: Aydogmus Tuna , Çicek Bünyamin , Topuz Polat , Aydin Özlem 
Published: August 2024

Abstract
In this study, the growth kinetics of the Fe2B layer was investigated and formed on the surface of borided AISI M2 high-speed steel. Boriding treatments carried out by the pack-boriding method were carried out using Ekabor 2 boriding agent at 1,173, 1,273, and 1,373 K for 2, 4, and 6 h. After the boriding processes, the samples were prepared metallographically and their microstructures were examined with the help of backscattered electrons (BE) by scanning electron microscope (SEM). Following SEM examinations, microhardness measurements were carried out from a single sample using 100 g with the Vickers indentation method to understand whether the layer hardness was compatible with Fe2B. When the results of the experimental studies are compared with the results of the literature, it has been determined that AISI M2 high-speed steel can be borided and the boride layer formed on the surface is single-phased (Fe2B), unlike that formed on many other steel types. After determining that the layer formed on the borided AISI M2 surface is single-phase Fe2B, the growth kinetics calculations of this phase were carried out with the help of the Arrhenius equation.
Pengembangan Media Mystery Box Sebagai Bentuk Usaha Preventif Mengenai Bahaya Rokok, Miras Dan Narkoba Pada Santri Kelas XII Madrasah Aliyah
Authors: Asabila Nirmala Abida Hilmi 
Published: August 2024

Tujuan penelitian ini adalah mengembangkan media mystery box sebagai bentuk usaha preventif mengenai bahaya rokok, miras, dan narkoba pada santri kelas XII Madrasah Aliyah yang memenuhi kriteria akseptabilitas. Metode penelitian yang digunakan dalam penelitian ini adalah model pengembangan milik Borg and Gall sampai tahap kelima yaitu, penelitian dan pengumpulan data, perencanaan, pengembangan draf produk, uji coba lapangan awal, dan revisi produk. Hasil analisis data yang diperoleh dari uji ahli media 94,64% termasuk kategori sangat baik, tidak perlu revisi. Dari uji materi 80,88% termasuk kategori baik, tidak perlu revisi. Dari uji calon pengguna 91,6% termasuk kategori sangat baik, tidak perlu direvisi. Berdasarkan hasil tersebut dapat disimpulkan bahwa media mystery box sebagai bentuk usaha preventif mengenai bahaya rokok, miras, dan narkoba memenuhi kriteria akseptabilitas produk.Kata Kunci : bahaya rokok; miras; dan narkoba; permainan mystery box
Eksistensi Ajaran Samin Di Tengah Modernisasi
Authors: Oktafiya Yeti 
Published: August 2024

Artikel eksistensi ajaran Samin di Dusun Jepang, Kecamatan Margomulyo, Kabupaten Bojonegoro, Jawa Timur di tengah derasnya arus modernisasi akan membahas konsep ajaran Samin dan eksistensi ajaran Samin di tengah arus modernisasi. Metode yang dipilih untuk membas persoalan Samin menggunakan kualitatif. Observasi, wawancara, dan dokumentasi sebagai instrumen untuk mengumpulkan data yang akan dianalisis menggunakan teori Funsionalisme Struktural Robert K. Merton. Ajaran Samin dicetuskan pertama kali oleh Ki Samin Surosentiko/ R. Kohar. Diantara ajaran itu bisa dijabarkan dengan jangan iri hati, jangan dengki, jangan membeda-bedakan sesama manusia, semua saudara, jangan ambil seenaknya sendiri,orang harus punya sifat baik, jangan mencubit kalau tidak mau dicubit,orang harus rukun, gotong royong, tolong menolong, jika pinjam dikembalikan, sabar dan jangan bicara kotor. Nilai-nilai tersebut masih dipegang teguh meski arus modernisasi masuk ke Dusun Jepang.
Rationalized approach towards milk consumption integrating ayurveda principles and recent advances for health promotion
Authors: Gore Mugdha Shubhang , Bhatt Arpan , Mishra Shalinee Kumari , Dattani Kalpesh 
Published: August 2024

: Ayurveda has mentioned the role of in health maintenance. and its are extensively described. is one of them. is considered as . However, there is a considerable discrepancy between the demand and supply of milk especially in India. To address this gap, various methods are being employed, including genetically modified cattle. These innovations have health implications, making it important to understand a rational approach to milk consumption to achieve the desired outcomes. To rationalize the approach of milk consumption integrating Ayurveda principles and recent advances for health promotion. : A literature review of Ayurveda texts and relevant studies to explore the nutritional and therapeutic values of . The electronic databases searched includes Google Scholar, PubMed, the Ayush research portal, and the DHARA database. The search terms used were: ‘’, ‘’, ‘Milk’, and ‘Synthetic milk’. Extensive literature regarding , , related to is available in classics. Milk is one of the basic food products consumed worldwide. Being mindful of the and related to milk consumption can aid in the prevention of diseases as well as further worsening of conditions. One can think of and while rationalizing the approach toward milk administration. : A rational approach to milk consumption, based on proper education, can help achieve the desired benefits.
Analisis Bibliometrik dengan Pendekatan Co-Word: Memetakan Trend Penelitian Ilmu Perpustakaan di Jurnal Pustakaloka
Authors: Santoso Budhi , Hak Nurul , Labibah Labibah 
Published: August 2024

Science is developing rapidly, scientific developments can be seen from research conducted in scientific journals. The development of knowledge can be seen from the trend of research topics and trends at a certain time. Pustakaloka Journal is an accredited journal in the field of library and information science. This research was conducted to determine the trend of library and information scientific research. This study used library research with a bibliometric approach using Co-word analysis using VOSviewer. Based on the results of research in 2019-2022 in the last 4 years, it can be seen that there are 202 keywords and 35 clusters. The ten strongest keywords in the journal Pustakaloka: Journal of Library and Information Sciences are; Libraries (26), Library Services (20), Librarians (19), College Libraries (16), Information Needs (8), Information Literacy (8), Social Media (8), Literacy Skills (7), Literacy (6 ), Digital Literacy (6). Cluster 1 has the biggest keywords indicating the cluster theme absorbs more attention from writers in the Pustakaloka Journal. Then for related subjects are the subject of libraries, librarians, library services and college libraries.
Mapeh Teachers’ Academic Optimism, Pedagogical Content Knowledge And Physical Literacy
Authors: Gaela John Carlo , Ofrin Darwin 
Published: August 2024

Academic optimism defines talent, the desire to succeed, and optimism as the three factors that make success possible. Pedagogical content knowledge is specific to teachers and is based on how they connect their subject matter knowledge with pedagogical knowledge (what they know about teaching). Physical literacy is the motivation, confidence, physical competence, knowledge, and understanding to value and take responsibility for engagement in physical activities for life.
This study aims to determine whether a significant relationship exists between the MAPEH Teachers’ Academic Optimism, Pedagogical Content Knowledge, and Physical Literacy. The demographic profile of MAPEH teachers shows that most are female, married, between the ages of 41 and 50, have been teaching for more than six years, have a baccalaureate degree, and have participated in national training. The weighted mean was also employed to determine the academic optimism, pedagogical content knowledge, and physical literacy of MAPEH Teachers. The fact that the respondents' teachers assessed them as having high levels of self-efficacy in their teaching (mean = 4.80) indicates that they have attained a very high degree of academic optimism. With six domains and the highest mean for educational purposes (4.74), pedagogical content knowledge According to the respondents' accomplishments, it is clear that they have a very high level of understanding in the field of pedagogical content. With four domains and the highest mean for knowledge and understanding (4.41), physical literacy In light of the respondents' accomplishments, it is clear that they have a high level of physical literacy. Last but not least, the findings indicate that there was a substantial connection between academic optimism, pedagogical content knowledge, and physical literacy, with a correlation significant at the 0.01 level and a correlation significant at the 0.05 level.
Sistem Pelaporan Kecelakaan Bus Berbasis Indikator Airbag
Authors: Purpratama Ario Chandra , Hanifan Farid , Albarokah Reyno Elvin , Sarjana Sri 
Published: August 2024

Agility in handling accidents is required to reduce the number of fatalities through a safety system capable of transmitting accident data and information in real time. This study aims to determine the design, working methods, and testing of a bus accident reporting system by using experimental research methods. This research covered literature, system design and design, application development and electronic assembly, tool testing, and evaluation. This bus accident reporting system consists of hardware, sensor systems, location determination systems, IoT systems, and software, which consists of Android applications with accident lists and action features. To achieve the desired success, testing is required in the form of a limit switch sensor, GPS module, and application tests. The test results show that the sensor can run properly, as indicated by the small difference in latitude and longitude between Google Maps and the GPS module, and notifications can run in real-time when an accident occurs.
ABSTRAK
Kesigapan penanganan kecelakaan dibutuhkan untuk menekan angka korban jiwa melalui sistem keselamatan yang mampu mengirimkan data dan informasi kecelakaan secara realtime. Penelitian ini memiliki tujuan untuk mengetahui rancangan, cara kerja, dan pengujian sistem pelaporan kecelakaan bus dengan metode penelitian eksperimental. Penelitian ini dilaksanakan meliputi studi literatur, desain dan perancangan sistem, pembuatan aplikasi dan perakitan elektronik, pengujian alat, serta evaluasi. Sistem pelaporan kecelakaan bus ini terdiri atas perangkat keras yang terdiri dari, sistem sensor, sistem penentu lokasi, sistem IoT dan perangkat lunak yang terdiri dari aplikasi android dengan fitur daftar kejadian kecelakaan dan fitur tindakan. Untuk mencapai keberhasilan yang diinginkan, diperlukan pengujian berupa uji sensor limit switch, uji modul GPS, dan uji Aplikasi. Hasil pengujian ditemukan bahwa sensor dapat berjalan dengan baik yang ditandai dengan sedikitnya selisih perbedaan latitude dan longitude antara Google Maps dan modul GPS, serta notifikasi dapat berjalan realtime seiring terjadinya kecelakaan.
Enhancing Junior High School Students’ Vocabulary Achievement Through Online Dictionary
Authors: Priendiansah Yoga , Tasnim Zakiyah , Sundari Siti 
Published: August 2024

Vocabulary has a very important role in learning English. Without having good ability in vocabulary, learning English cannot be achieved well. Therefore, students’ vocabulary achievement must be enhanced. One of the ways to enhance the students’ vocabulary achievement is by using online dictionary. This classroom action research with cycle model from Kemmis & Mc Taggart aimed to enhance the eighth grade students’ vocabulary achievement by using online dictionary and to know how it could enhance the students’ participation during the teaching and learning process of vocabulary. The research participants were the VIII J students of MTsN 5 Ngawi, East Java, Indonesia. The data were collected by using a vocabulary test and observation during the teaching and learning process of vocabulary. Quantitative and qualitative descriptive analyses were used to analyze the collected data. The research results showed that there was improvement of the students’ vocabulary achievement and their active participation by using online dictionary. The improvement of the students’ vocabulary achievement was from 67.64% of the students got target score in pre-cycle to 82.35% of the students got the target score in the first cycle. The improvement of the percentage of the students’ participation was 75% in pre-cycle to 83.7% in the first cycle. Hence, it is suggested for English teachers to use online dictionary in the process of teaching and learning vocabulary to improve the students’ active participation and their vocabulary achievement.
THE EFFECTIVENESS OF THE TEAM GAMES TOURNAMENT (TGT) COOPERATIVE LEARNING MODEL ON LEARNING OUTCOMES OF STUDENTS IN SMA NEGERI 3 SALATIGA
Authors: Dwi Ratnasari  , Okto Dwi Widyanto  , Tri Widiarto  , Destri Sambara Sitorus  , Faresta Rangga Alif 
Published: August 2024

This study aims to analyze the effectiveness of the Team Games Tournament (TGT) cooperative learning model on the learning outcomes of class X/phase E SMA Negeri 3 Salatiga in economics subjects. This research includes collaborative classroom action research with a sample of all students in class X5 consisting of 34 students using two research cycles. The flow in each cycle is planning, implementing, observing, and reflecting. This study uses a quantitative approach with research instruments in the form of pretest, posttest, student activity sheets, and self-assessment to see the effectiveness of the TGT model learning process on learning outcomes. The results showed that, in the cognitive domain, there was an increase in learning outcomes with an average score of 76 for the first cycle and 81 for the second cycle, while in the affective domain, there was an increase in attitude with an average value of 80% in cycle I and 82% in cycle 2. Moreover, student activity was obtained from self-assessment through a questionnaire with an average score of 68.24% in cycle I and 81.76% in cycle II. Furthermore, the gain test result of 0.37926 is included in the medium category. It is suggested that the application of the TGT model can increase understanding and activeness in teaching and learning activities as well as for innovation and development through the application of the TGT model especially for teachers and for other researchers to develop a TGT model that is integrated with interactive media and technology.