bluuebunny/crossref_metadata_2025_split huggingface dataset:
Formulation of Rice Accounting Cycle in Indonesia
Authors: Prabowo Muhammad Aras , Meutia  , Mulyasari Windu , Yulianto Agus Sholikhan 
Published: August 2024

Objective: This research aims to formulate the accounting cycle for rice in Indonesia, facilitating the resolution of complex issues in rice management and finance from upstream to downstream. Stakeholders, especially the Indonesian government, can utilize appropriate policies to enhance rice management and accounting practices.

Theoretical Framework: Addressing the rice issue in Indonesia requires systematic policy interventions to serve as solutions for farmers' challenges. This study will delve into the complexity of these issues using the concept of (Purnamasari et al., 2023), encompassing land area, seed costs, and labor costs as determinants of technical efficiency. It expands on (Purnamasari et al., 2023), analyzing it from an accounting perspective.

Method: Employing a phenomenological approach, the researcher conducts observations and direct interviews with a selection of farmers, utilizing ethnographic methods to map out the rice management system in Indonesia.

Results and Discussion: The researcher successfully formulates the accounting cycle for rice, offering a comprehensive solution for rice management in Indonesia. The rice accounting cycle comprises seedling, land processing, planting and maintenance, and harvesting and distribution phases.

Research Implications: The government plays a pivotal role in implementing the Management Control System (MCS) for the rice accounting cycle to improve farmers' welfare and ensure rice self-sufficiency from production to distribution.

Originality/Value: This research is the first to comprehensively examine rice management and accounting practices in Indonesia. Previous studies have been partial in their approach, thus failing to provide effective solutions for rice management and accounting in the country.
Abiotic Factors and The Growth of Cyanobacteria in Surface Water Reservoirs in The State of Pernambuco
Authors: Regis Andreia Souza , Silva Ronaldo Faustino da , Oliveira Fabio Henrique Portella Corrêa de , Oliveira Eduardo José Alécio de 
Published: August 2024

Objective: Analyze the relationship between physical-chemical and climatic abiotic factors in relation to the occurrence of cyanobacteria genera in surface water reservoirs used for public supply in the state of Pernambuco.

Literature Review: Information is presented on cyanobacteria and the consequences of the release of untreated effluents on the eutrophication of surface waters with effects on the growth of cyanobacteria and consequences for aquatic organisms and humans and the climate in regions of Pernambuco where water reservoirs are located.

Method: Quali-quantitative descriptive and exploratory approach to the analysis of abiotic variables (pH, C.E., Turbidity, Color, Calcium, Magnesium, Chlorides, Sulfate, Nitrogen, Phosphate, Alkalinity, Hardness, Iron, Manganese, Aluminum and rainfall) and biotic (Cyanobacteria density), collected from the Pernambuco Sanitation Company – COMPESA. The samples were from eutrophic freshwater reservoirs in Pernambuco collected between 2010 and 2020.

Results and Discussion: The most frequent genus of cyanobacteria was Raphidiopsis/Cylindrospermopsis, found abundantly in all reservoirs, where the increase in color, turbidity and pH were positively correlated with the presence of Microcystis and Raphidiopsis/Cylindrospermopsis, and negatively with the increase in toughness. A positive correlation was also observed between hardness and the increase in Planktothrix density.

Research Implications: Generate guidelines for drinking water supply services, presenting tools for understanding abiotic conditions that influence the growth of cyanobacteria, in order to outline control or mitigation strategies in ETAs.

Originality/Value: Generate useful information in the evaluation of abiotic parameters and cyanobacteria density, observed over a long period (10 years), showing positive/negative correlations in surface waters used for human consumption.
Improving Water Efficiency in Higher Education Institutions: Contributions From the Boa Vista Campus of the Federal Institute of Roraima
Authors: Araújo Hilton Brandão , Soares Paulo Valladares , Espuny Maximilian , Oliveira Otávio José de 
Published: August 2024

Objective: The objective of this work is to propose recommendations to improve the management of water resources in a federal higher education institution, aiming to increase water use efficiency and promote a culture of sustainability among students and the local community. This can serve as a benchmark for institutions with similar characteristics.

Theoretical Framework: Efficient management of water resources is crucial given the growing global challenge of water scarcity, especially in educational contexts, as they consume a lot of this resource and have a commitment to citizen education. The theoretical framework includes concepts related to sustainability, resource management, and educational institution practices.

Method: The methodology adopted for this research comprises a single case study, which allowed for an in-depth analysis of institutional practices and their environmental impacts. Data collection was carried out through various methods, including document analysis, interviews with key stakeholders, and observations of water use practices.

Results and Discussion: The results highlight the identification of good practices and challenges faced in water resource management within the institution. The discussion contextualizes these results in light of the theoretical framework, highlighting the implications for sustainability and efficiency in water use. Areas of inefficiency were identified, and sustainable strategies were developed. Possible discrepancies and limitations of the study are also considered in this section.

Research Implications: The practical and theoretical implications of this research provide insights into how the results can be applied or influence practices in the field of sustainable water management in educational environments. These implications include recommendations for short, medium, and long-term actions that are replicable to other institutions.

Originality/Value: This study contributes to the literature by updating sustainable water management practices in educational environments and offers significant applied contributions to the implementation of effective water management solutions. The relevance and value of this research are evidenced by its potential impact on decision-making by managers of other educational units.
Willingness to Pay For Solid Waste Management in Residential Condominiums: A Case Study With A Focus on the Financial Sustainability of the Municipal Budget of Vitória-ES
Authors: Mascarenhas Vitor Souza Pinto , Siman Renato Ribeiro , Yamane Luciana Harue 
Published: August 2024

Objective: Evaluate the willingness to pay (WTP) for Domestic Solid Waste management services in residential buildings in Vitória-ES, as well as to estimate their financial impact within the Solid Waste Management (SWM).

Theoretical Framework: The demand for the universalization of SWM services compromises the municipal budget, and it is essential to evaluate new charging strategies to guarantee economic and financial sustainability.

Method: Through the application of a questionnaire, the Contingent Valuation Method (CVM) was used, as well as a case study in the city of Vitória/ES.

Results and Discussion: 58% of residents were willing to pay for SWM services, with an average monthly value of US$5.95 per household unit and stated that promoting information about the service would promote an 48% increase in this value. If classified as large generators, the transfer of responsibility for waste management in condominiums with more than 46 apartments, could relieve almost 19% of the entire cost of SWM services in the city of Vitória.

Research Implications: It is evident the need to improve SWM charging policies for large generators, such as residential buildings, which can consider political and regulatory aspects, the WTP of the target audience, as well as information dissemination and social mobilization.

Originality/Value: The research results contribute to expanding the modalities of charging policies for SWM services, with the classification of residential condominiums as large generators.
The Perspective of Gender Equality in Francisca Senhorinha
Authors: Almeida Antonia Rosa , Rodrigues João Bartolomeu , Morgado Elsa Maria Gabriel , Silva Levi Leonido Fernandes da 
Published: August 2024

Objective: To reflect on the approach and impact of Francisca Senhorinha's thought and work from a socio-historical perspective, relaunched in the current themes of ideology and gender issues, along with the empowerment at the time in terms of communication of the ideal and formation of women in her time, assessing how she influenced the feminist movement in 19th century Brazil and the impact of her contributions in the fight for the emancipation of women in a very challenging socio-political context. Theoretical Framework: The research is fundamentally centred on relevant studies and references on the author and the issues associated with the subject under study, with particular emphasis on research that the author inspired in the state, in the country and in the world. Thus contributing to a theoretical framework close to that associated with Bárbara Souto's work entitled "Senhora do seu destino: Francisca Senhorinha da Motta Diniz e Josephina Alvares de Azevedo - projetos de emancipação feministas na imprensa brasileira (1873-1894)" (2013). Method: Narrative literature review, seeking to describe and discuss the current state of the research topic, particularly with regard to authors who consolidate and substantiate the author's perspective on which the research is centred. Results and Discussion: A theoretical-discursive approach based on a relational triad between concepts, authors and literary-communicational work in the press with implications (direct and indirect) in the evolutionary framework of the theme adopted in this research. Implications of the research: to constitute, this time and for the future, a set of findings and considerations that can help reflection on history and its makers, in certain subjects and themes of great value in contemporary discourse in the light of current concerns and the demands of modern society. Originality/Value: This study addresses, in a unique way, the originality of Francisca Senhorinha da Motta Diniz's work, which lies mainly in her pioneering and multifaceted work as an educator, feminist and abolitionist at a time when women, especially black women, faced serious social and institutional restrictions. Her inspiring legacy empowers the areas that are central to a world that wants to be democratic and free, essentially aimed at protecting and promoting "Education for All", within a framework of values based on equality and fraternity between peoples, thus helping to build a fairer and more inclusive society.
Growth of Digital Entrepreneurship in 2014~2023: A Bibliometric Analysis
Authors: Lu Yongyu , Muhamad Nur Sa'adah , Hanafiah Mohd Hizam 
Published: August 2024

Objective: Conducting a bibliometric analysis in digital entrepreneurship, dataset is from 2014 ~ 2023.

Theoretical Framework: Bibliometric analysis, an analysis method within scient metrics, employs mathematical and statistical techniques to examine and assess journal articles, thereby identifying patterns and structures in particular research areas.

Method: The bibliometric analysis method was conducted in this research, and the main dataset was from SCOPUS. It examined the trends, keywords, and collaborations of published articles.

Results and Discussion: VOSViewer was applied to analyse 352 published articles. The results presented a significant increase in research output in field of digital entrepreneurship.

Research Implications: This section presents the findings of the bibliometric analysis. It includes a detailed examination of research trends, noting a significant increase in the number of publications on digital entrepreneurship from 2019 onwards. The analysis identifies key themes and trends within the literature, such as the impact of digital technologies on business and entrepreneurship, the emergence of digital startups, and the role of digitalization in transforming SMEs. The results also highlight the contributions of various institutions to the field, indicating a broad international engagement with digital entrepreneurship research.

Originality/Value: The conclusion summarizes the key findings of the study, emphasizing the growing academic interest and engagement in digital entrepreneurship. It underscores the importance of digital technologies in driving innovation and economic growth, and the need for further research to explore new opportunities and address the challenges in this evolving field.
Analysis of Interview Results on The Remediation Process of The Dynamic Equilibrium Concept With The Representation-Metacognitive Reinforcement Conceptual Change Model (R-MR CCM)
Authors: Novita Dian , Suyono Suyono , Sutoyo Suyatno 
Published: August 2024

Objective: This research aims to determine conceptions and changes in conceptions and analyze the results of interviews regarding the remediation process of the dynamic equilibrium concept.

Theoretical Framework: Theories associated with student misconceptions, methods for identifying student misconceptions, and methods for resolving student misconceptions.

Method: The method used in this study is a mixed method which is a combination of qualitative and quantitative methods, namely the Concurrent Embedded Strategy, which is a combination of qualitative methods and quantitative methods carried out at the same time. This method is very useful for students to find out the conceptions and misconceptions that occur in students.

Results and Discussion: After conducting interviews and tests on respondents, the results of the analysis were obtained in the form of misconceptions among respondents that could be identified in the test and interview results at the stage of creating cognitive conflict and respondents could realize the misconceptions experienced after going through the stage of providing assistance for equilibration and using metacognition on an example of a concept so that respondents could dispelling misconceptions altogether.

Research Implications: To reduce students' misconceptions about chemical equilibrium material, it is necessary to carry out research on this. With this gradual test instrument, students can get instant feedback and correct any misconceptions they have.

Originality/Value: To provide insight into students' perceptions of the misconceptions they experience and how to reduce existing misconceptions. Apart from that, it is to provide insight to teachers regarding how to identify and reduce misconceptions that occur in students.
Pyroligneous Acid Obtained From Guadua Bamboo (Angustifolia Kunth) in the Management of Stink Bug and Borer of CCN-51 Cocoa (Theobroma Cacao) at The Latitud Cero Research Center
Authors: Macías Ramón Raul Chila , Vivas Renato Jonnatan Mendieta , Vaca Rommel Israel Moreira 
Published: August 2024

Objective: The research aimed to establish the effect of pyroligneous acid extracted from guadua bamboo (Angustifolia kunth) for controlling the cacao mirid bug (Monalonion dissimulatum Dist.) and the cacao borer "mazorquero del cacao" Carmenta foraseminis (Lepidoptera: Sesiidae) in CCN-51 cacao cultivation.

Theoretical Framework: This section presents the main concepts and theories supporting the research. Pyroligneous acid or "wood vinegar" is prominently highlighted, providing a solid foundation for understanding the context of the research.

Method: The research was conducted at the Latitud 0 Experimental Station of Universidad Laica Eloy Alfaro de Manabí, located in Parroquia Cojimíes, Cantón Pedernales, Manabí province, geographically situated between the coordinates Latitude, South 0°04’12” and Longitude West 80°03’0” at an altitude of 6 meters above sea level. A Randomized Complete Block Design in a Factorial Arrangement A x B (3x2+1) was used with the factors: 30%, 40%, and 50% doses of pyroligneous acid and times 0 and 30 days, plus a control without applications.

Results and Discussion: The results showed that the best dose was 50% PA with 21.33 dead mirid bugs affecting the pods. For borers, the 0-day period produced the highest control with 10.75 borers after the first application with a 50% PA dose. For the times, the 30-day period resulted in 5.94 mortality in the first application. The 40% PA dose and the 30-day period produced 9.50 dead larvae. Borer mortality after the second application achieved the highest efficacy with the 40% PA dose, recording a mortality of 2.62 larvae compared to 1.11 live ones. When these factors interacted, the 50% PA dose with the 30-day period responded favorably with 4.25 dead borers compared to 1.01 dead ones.

Implications of the Research: The practical and theoretical implications of this research are discussed, providing information on how the results can be applied or influence practices in the field of various agricultural crops. These implications could encompass not only cacao crops but related crops as well.

Originality/Value: This study contributes to the literature by establishing a management strategy for the cacao mirid bug and borer. The relevance and value of this research are evidenced by the effect of pyroligneous acid on the cacao mirid bug and borer.
Management and Emotional Intelligence in Managers of Private Universities in A Province of the San Martín Region, Peru
Authors: Mabel Contreras-Julián Rosa , Manuel Delgado-Bardales José , Pilar Palomino-Alvarado Gabriela del , Keller Sánchez-Dávila , Freddy Rubio Luna Victoria Edward 
Published: August 2024

Object: in these last two decades, emotional intelligence has been considered a very important factor for students, professionals in any field of the public and private sectors, even more so if it is indicated that it is the basis for being successful in life. Furthermore, when it comes to management, I am curious to know how university managers are managing. Therefore, it is necessary to know the Determine the relationship between management and emotional intelligence in the managers of private universities in a province of San Martín.

Theoretical framework: It focuses on knowing how management and emotional intelligence are occurring in private universities and whether the degree of variability in order to be considered in the actions of professionals who have positions of trust.

Method: basic type with quantitative approach, non-experimental design and correlational scope.

Results and conclusions: the level of management of the managers is good, with 72%. The level of emotional intelligence is average at 66.7%. It was concluded that the correlation is very low with a negative direction of -0.39, with a significance of 0.879; Therefore, in the face of a higher p-value (0.879> 0.05) with a bilateral test, the alternative hypothesis is rejected and it is accepted that there is no significant relationship between management and emotional intelligence of the directors of private universities.

Implications of the researc: with this research it has been shown that the management carried out by managers is not associated with emotional intelligence. Therefore, just because managers perform good management does not necessarily indicate that they have a high level of emotional intelligence.
The Effect of Institutional and Shariah Governance on Sukuk and Bond Performance in Asian Region
Authors: Mohammed Alyamani Ghalib , Rahman Aisyah Abdul , Amin Syajarul Imna Mohd , Abdullah Mohd Hafizuddin Syah Bangaan 
Published: August 2024

Purpose: This study investigates the influence of shariah and institutional governance on the performance of sukuk and bonds in the Asian landscape, particularly Malaysia and Indonesia. It aims to unravel the impact of Shariah principles and various aspects of institutional governance (IG) indicators; hence offering a deeper understanding of sukuk and bond performance.

Method: Data was collected from 34 companies in Asian region. The study developed and validated the SG index using principle component analysis.

Results and Discussion: The findings from panel regression analysis showed that Shariah and institutional governance improve sukuk performance. In addition institutional governance affected bond performance. Indicators of IG affected positively sukuk issuance and return. However, only government effectiveness and rule of law affected the bond issuance. All the indicators affected bond return except voice and accountability.

Implications of the Research: The study contributed to the literature by examined both type of governance and compared between their effects. It also developed an SG index for financial and non-financial companies. Improving Shariah governance and institutional governance will enhance sukuk and bond performance.

Originality/value: The study contributed to the knowledge by developing an index of shariah governance for financial and non-financial organization.
The Impact of Influencers’ Marketing on Buying Decision
Authors: AL-Zubaidie Samaa Ali , Al-balaghee Noor Sabah Jalil 
Published: August 2024

Purpose: The aim of our study discovering the relations of the new marketing tool to be more active all over the world and increase in Iraq when the pandemic dun marketing tool (influencer marketing) with the process of making a buying resolution.

theoretical framework: The marketing tools be renewed day after day to keep up with the digital development and community changes and needs. The aim is more loyal customers, more seals, and more profits when coved 19 deploy the companies focused more and more on new marketing active tools on socials platforms one of that tools is influencer marketing to impact customer behavior and buying decisions so this research studying the relation between main studied variables and stretchered in three parts Research Methodology, Literature review, and Practical part to clear the data analysis results and the conclusion of it.

design/methodology/approach: The study problem concluded with the main question how is the influencer acting in customer buying diction? And this is so important to understand how is possible to get new customers and make them clients in the competitive environment. The aim of our study discovering the relations of this marketing tool (influencer marketing) with the process of making a buying resolution and for that, the researchers put the main hypothesis:” influencer marketing has a regression with customer behavior”. To test the relations between the study variables Researchers the data collected by questionnaire answer a random sample of Iraqi customers using a google form, the SPSS program was used to analyses data.

Findings: The result clears meals more affected by influencers when they buy more than females and because the men in the Iraqi community work all the day and don’t prefer to spend time to go to shopping and collect info about goods. Originality/value: the study value concludes in the information it was clear to every company and Someone who is interested in investing.