bluuebunny/crossref_metadata_2025_split huggingface dataset:
Effect of Internal Control, Accountability, and Transparency of Financial Statements on the Financial Statements Quality (Case Study on Amil Zakat Institute of the Indonesian Zakat Initiative)
Authors: Setiawan Indra , Hestianisari  , Anjelina Putri 
Published: March 2024

Purpose: This study seeks to examine the impact of internal control, accountability, and transparency on the quality of financial statements.
Methodology: Data for this study was primarily collected through questionnaires distributed to respondents. The questionnaires covered aspects of internal control, accountability, transparency, and financial statement quality. The study focused on the Amil Zakat Institute of the Indonesian Zakat Initiative as the population, and a purposive sampling method was used to select 35 samples. The research methodology involved descriptive statistical analysis, testing of classical assumptions, and multiple linear regression with subsequent hypothesis testing.
Findings: The findings indicate that transparency has a positive and significant influence on the quality of financial statements. However, accountability and internal control factors do not demonstrate a significant impact on financial statement quality. Nevertheless, when considered together, the variables of internal control, accountability, and transparency do significantly affect the quality of financial statements.
Implications: Financial statements will be useful to users if the information presented in these financial reports is understandable, relevant, reliable and comparable.
Analysis of Explanatory Factors for Filing Financial Statements at the General Tax Directorate by the Companies in Benin
Authors: Houndjo Andre , Fiergbor David Doe , Owiredu Alexander 
Published: March 2024

Purpose: This study aims to analyse the factors that explain why Beninese companies exceed the deadline for filing financial statements with the General Tax Directorate (DGI).
Design/Methodology: The data has been collected using a questionnaire with sample of 105 companies, target population was accountants of various companies. Two methods of analysis have been adopted in this paper, descriptive and econometric analysis.
Findings: From the descriptive analysis, the majority (65%) of the companies surveyed often exceed the deadline for filing financial statements. The results obtained from the descriptive analysis show that all the explanatory variables are considered except (the deadline for filing accounting documents in accounting firms is respected and the payment of declarations of various taxes is respected by accounting firms in assisting companies).
Implications/Originality/Value: Given these results, companies should work towards a good accounting organisation and collaborate with accounting firms.
Examining the Extent of and Determinants of SDG Reporting
Authors: Abdullah Fazeel , Khan Muhammad Imran Yaqoob , Mahmood Gohar , Abbas Zahid 
Published: March 2024

Purpose: The purpose of this study was to find out what influences Sustainable Development Goals (SDG) reporting and to what extent. Particularly, we concentrated on 40 nations from various areas that actively participate in SDG reporting.
Design/Methodology/Approach: The World Bank database, SGI Networking, and Sustainable Governance Indicators were some of the sources used to compile the data that was used to study this, which covered the years 2016 to 2022. Several regression methods, including Pooled OLS, Fixed Effect, and Random Effect, were used in the study to investigate the connection between reporting SDGs and indicators of sustainable governance. Additionally, we ran moderation experiments to evaluate the influence of the populace and religion as moderating factors.
Findings: The findings imply that management, shareholders, and the market have a strong incentive to expand investment in sustainable practices to boost profits. Furthermore, our findings have significant policy implications for the sector, highlighting the necessity of incorporating SDG reporting into business models.
Implications/Originality/Value: Our study has consequences for both academics and business. The importance of sustainable governance indicators in the context of SDG reporting and their potential influence on financial performance are both highlighted by our study.
Revealing the Profit Meaning of Incense Traders: A Phenomenological Study
Authors: Adiananda Ida Ayu Wayan Maheswari , Sokarina Ayudia 
Published: March 2024

Purpose: This research aims to reveal the meaning of profit for incense traders.
Design/Methodology/Approach: This study uses an interpretive and phenomenological paradigm as a research methodology. Researchers collected data by conducting in-depth interviews.
Findings: he results of this study reveal that profit has material and immaterial meanings. Material profit is interpreted based on three things: minimal business risk, fast turnover of goods, and the percentage of profit earned from taking goods from suppliers and selling these goods. Conversely, immaterial gains are interpreted in spiritual terms. This spiritual thing is like helping or supporting others to pray. In addition, spirituality, in this case, is closely related to "karma phala," which means the result of actions, namely how a business owner runs his business honestly and sincerely so that he will get good results, too.
Implications/Originality/Value: This study explains the various meanings of profit associated with working as an incense seller.
Assessing the Return and Risk Equity Mutual Funds: A Case Study from the Financial Markets of Pakistan
Authors: Raza Muhammad Ahmad , Nazam Muhammad , Rasool Faiz , Ullah Muhammad Faheem 
Published: March 2024

Purpose: A mutual fund is a type of trust that combines the assets of a group of persons with similar financial objectives. The funds are subsequently put into assets like stocks, bonds, and other capital market instruments. This study aims to identify the association level among the performance measures, calculate the risk and return of selected mutual schemes, evaluate funds based on execution, and recommend mutual fund investment system that help eliminate the risks.
Design/Methodology/Approach: The average return of mutual fund schemes was studied for a data period from 2015 to 2022. The study employed Jensen Ratio, Sharp Ratio, and Treynor Ratio to determine the risk and return of mutual funds.
Findings: The beta shows that the market has particularly defensive investors. The Sharpe ratio for the mutual fund indicates that the industry’s performance is satisfactory but not up to the mark due to multiple political and economic reasons. Similarly, The Jensen differential measure yields remained negative in some periods with different funds. Overall findings thus imply that mutual funds in Pakistan have the potential to generate value. While findings also reveal that some funds perform poorly, the diversification issue is problematic for these funds. This industry has the potential for remarkable expansion on a global scale.
Implications/Originality/Value: The performance of the funds business and the function of regulatory authorities are critical factors in this sector's success. Excellent results and strict restrictions will boost the popularity of mutual funds in Pakistan.
Employee Perception of Risk Management Practices and Organizational Commitment
Authors: Hussain Karar , Ahmed Sheraz , Hussain Muneer , Hassan Mir 
Published: March 2024

Purpose: The study determines employee perception of risk management practices and organizational commitment in Private Banks of Balochistan. Earlier studies in the field highlight the importance of HR practices during organizational transition since it may be necessary to influence employee behavior to support the change's direction. By implementing HR practices that encourage change, The HR department is in an excellent position to effect positive perception.
Methodology: Using a quantitative research approach, this study evaluates the relationship between employee perception of risk management practices and organizational commitment in the banking sector.
Findings: The study's findings for banking sector organizations, supporting them in better understanding the elements that influence employee perceptions of risk management practices and their commitment to the organization. The study's findings could be used to design focused initiatives to improve risk management practices and increase employee happiness and organizational effectiveness.
Implications: This study may provide a foundation for future research in related domains by contributing to existing knowledge on risk management and organizational commitment. Finally, the study hopes to promote a risk-aware culture within the banking sector, resulting in a more engaged and resilient workforce and boosting these organizations' long-term prosperity and stability.
Ürəyin anadangəlmə qüsurları
Authors: Qarayeva K.Q. 
Published: March 2024

Ürəyin anadangəlmə inkişaf qüsuru ilə doğulanların sayının ilbəil artması və postnatal dövrdə onların üzərində cərrahi əməliyyatların aparılmasına ehtiyacın yaranması və ölüm faizinin yüksək olması bu problemi tibbin prioritet sahələrindən birinə çevirmişdir.
Digər tərəfdən isə dölün perinatal inkişafı zamanı da ürək-damar sistemində qüsurların formalaşması hamiləliyin başa çatmasına mane olduğundan sosial problem kimi də diqqəti cəlb etmişdir.
Bütün bunları nəzərə alaraq biz ədəbiyyatda bu problemlərə aid olan məlumatları ümumiləşdirərək perinatal dövrdə ürək-damar sisteminin inkişaf qüsuruna səbəb olan amillər və onların patogenezi haqqında məlumat verilmişdir.
Educação de Jovens e Adultos Profissionalizante a distância: um olhar sobre a metodologia e os resultados da oferta
Authors: Machado Clessia Lobo Morais , Freitas Gisele Marcia Oliveira 
Published: March 2024

ResumoO presente artigo resultou de pesquisa quali-quanti sobre uma metodologia inovadora na oferta da Educação de Jovens e Adultos (EJA) a distância articulada com qualificação profissional, desenvolvida pelo Serviço Social da Indústria (SESI) e pelo Serviço Nacional de Aprendizagem Industrial (SENAI), denominada EJA Profissionalizante, entre os anos de 2016 e 2017, no estado da Bahia. O texto pretende contribuir com o tema EJA no cenário atual em que persiste a evasão na oferta e a necessidade de efetividade dos resultados, a partir dos olhares dos sujeitos protagonistas do aprender e da experiência de gestão desta oferta em que articula educação básica e qualificação profissional com a Metodologia de Reconhecimento de Saberes (MRS) e Programa Curricular por área de conhecimento. Como resultados podemos afirmar que os investigados declararam entender a contribuição da MRS para a certificação dos saberes adquiridos ao longo da vida, a importância dessa para a conclusão da educação básica e a relevância da qualificação profissional para a inserção ou busca de melhoria no mercado de trabalho, além das evidências de redução no indicador de evasão e aumento da conclusão em relação a oferta comum da EJA, já que fundamenta-se em uma formação integral e contextualizada com as necessidades do sujeito que aprende.
Voices at the Door: Critical Responses to Susheel Kumar Sharma’s The Door is Half Open
Authors: Raza Wasim , Mishra Binod 
Published: March 2024

Voices at the Door: Critical Responses to Susheel Kumar Sharma’s The Door is Half Open, ed. Pradip Kumar Patra. Delhi (India): Upanayan Publications, First Edition 2023, ISBN: 978-93-91467-00-5.
Upaya Guru Pendidikan Agama Islam Dalam Pembinaan Etika Komunikasi Siswa
Authors: Hasan Sholeh , Indriyani Tia , Amin Saiful 
Published: March 2024

This exploration was roused by the way that analysts observed that there were still understudies at SMA Negri 1 Belitang Jaya who needed great and respectful correspondence morals. Understudies fail to see how to impart well. There are understudies who say brutal words toward the start of educating and learning exercises, talk or contend during class when the instructor is making sense of something, play hooky, or even need to smoke during class. In light of these issues, analysts are keen on assuming control over the examination area of SMA Negeri 1 Belitang Jaya. The detailing of the issue in this exploration is what endeavors do PAI educators make to further develop correspondence morals among understudies at SMA Negeri 1 Belitangg Jaya? The point is to see if the Islamic Strict Instruction Educator at Belitang Jaya Secondary School puts forth these attempts or not.
This exploration philosophy is subjective and elucidating approach. Islamic strict schooling educators and understudies participated in this exploration. Essential and auxiliary sources were utilized to gather information. Perceptions and narratives are instances of essential sources, while diaries and logical articles are instances of auxiliary sources. Information examination utilizes interpretive examination, in particular utilizing the specialist's creative mind, instinct and imaginative capacities in a cycle called reflection to catch the significance of occasions connected with the exploration subject. The reason for this examination is to recognize and figure out the significance of the exploration subject.
The consequences of the exploration show that Islamic strict educators attempt to show correspondence morals to understudies at SMA Negeri 1 Belitang Jaya. executes it utilizing three methodologies, in particular: To begin with, through giving inspiration, where the instructor attempts to stimulate, increment and keep up with the energy of understudies so they work on themselves and have great correspondence morals. Second, by giving direction, to be specific through headings and models given by educators to youngsters, empowering them to be considerate, regard guardians, educators and companions while connecting in the school and local area climate. Third, through adjustment, by shaking hands and making proper acquaintance while meeting an instructor or companion, as well as perusing petitions when learning. The point is for understudies to be prepared and familiar with continuously showing acceptable conduct and perspectives, since adjustment is a vital premise in the improvement of understudy correspondence morals.
Pengaruh Sanitasi Rumah dan Perilaku Penderita Terhadap Kejadian TB-Paru di Puskesmas Janti Kota Malang
Authors: Lasong Heribertus , Yohanan Agus , Rupiwardani Irfany 
Published: March 2024

Tuberkulosis paru merupakan penyakit menular yang disebabkan oleh bakteri Mycobacterium Tuberculosis. Pada dasamya kuman penyebab TB paru dapat menyerang organ tubuh lain, akan tetapi sebagian besar menyerang paru-paru. Jumlah kasus TB paru di Puskesmas Janti Kota Malang sebanyak 200 kasus dari tahun 2019 s/d 9 April 2022 dan yang belum sembuh sebanyak 25 kasus. Tujuan penelitian ini untuk mengetahui pengaruh sanitasi rumah dan perilaku penderita dan menganalisa pengaruh sanitasi rumah dan perilaku penderita terhadap kejadian TB paru di Puskesmas Janti Kota Malang. Penelitian ini kuantitatif dengan pendekatan cross sectional study. Jumlah sampel yang diambil adalah 25 responden penderita TB paru yang belum sembuh dengan tehnik pengambilan sampel yaitu total sampling. Hasil penelitian menunjukkan bahwa terdapat rumah sehat sebanyak 21 rumah responden (84%), rumah tidak sehat sebanyak 4 rurnah responden (16%), sedangkan responden berperilaku baik sebanyak 24 responden (96%) dan perilaku kurang sehat sebanyak 1 responden (4%). Hasil uji regresi linear ganda menunjukan bahwa ada pengaruh yang sangat rendah antara sanitasi rumah dan perilaku penderita terhadap kejadian TB Paru di Puskesmas Janti Kota Malang. Disarankan melakukan kegiatan inspeksi sanitasi rumah dan memberikan konseling, imformasi, edukasi (KIE) dan penyuluhan tentang perilaku hidup bersih dan sehat (PHBS) kepada masyarakat terutama diwilayah kerja Puskesmas Janti Kota Malang.KepustakaanÂ Â : 39 kepustakaan (2012-2021)Kata KunciÂ Â Â Â : Kejadian TB paru, Sanitasi rumah, Perilaku penderitaÂ
Analisis Kualitas Air di Blumbang dan Pemanfaatannya oleh Masyarakat Akibat Dampak Pencemaran Air Sungai di Kecamatan Sukowono Kabupaten Jember
Authors: Afkarina Naili , Sudarti Sudarti , Yushardi Yushardi 
Published: March 2024

Pencemaran air akan berdampak pada kualitas air, dimana kualitas air bersih memiliki pengaruh yang krusial bagi kesehatan makhluk hidup. Tidak hanya air untuk dikonsumsi, air yang dimanfaatkan untuk kebutuhan sehari-hari seperti mencuci baju, mandi dan lainnya haruslah memiliki kualitas air yang baik dan aman dari bakteri-bakteri berbahaya. Penelitian ini bertujuan untuk mengetahui gambaran kualitas air di suatu sumber air menggunakan parameter fisika yaitu suhu, dan parameter kimia yaitu pH air, dimana sumber air ini sering dimanfaatkan oleh masyarakat untuk kebutuhan sehari-hari, seperti mandi, mencuci pakaian dan lain-lain. Metode yang digunakan dalam penelitian ini adalah metode penelitian deskriptif kuantitatif. Teknik pengumpulan data yang digunakan adalah observasi pada sampel air sungai dan blumbang dengan pengukuran suhu udara luar, suhu air dan pH air. Analisis hasil percobaan yaitu dengan membandingkan hasil pengukuran dengan standar baku mutu air berdasarkan peraturan menteri kesehatan. Berdasarkan hasil penelitian, yaitu nilai pH air sungai dan blumbang berada di luar standar kadar maksimum, yaitu pH air blumbang sebesar 8,7 dan pH air sungai sebesar 8,8. Sedangkan untuk suhu air blumbang sudah memenuhi standar baku mutu yaitu selisih 3Â° C dengan suhu udara luar, akan tetapi untuk suhu di sungai memiliki selisih 4Â°C dengan suhu udara luar. Dapat disimpulkan berdasarkan penelitian yang dilakukan, berdasakan nilai pH dan suhu kualitas air sungai dan blumbang tergolong tercemar ringan.Kata kunci : pencemaran air, dampak, kualitas air, masyarakatÂ Â
Pemanfaatan Konsorsium Bakteri Lactobacillus sp untuk Proses Pengolahan Minyak dan Lemak pada Grease Trap dan Sequencing Batch Reactor
Authors: Romadon Syahrul , Hendrasarie Novirina 
Published: March 2024

Kandungan minyak dan lemak pada limbah cair rumah makan merupakan salah satu pencemar yang sulit dihilangkan. Limbah cair rumah makan dipilih karena karakteristik pencemar COD, minyak lemak, nitrogen, dan fosfat yang tinggi. Penelitian ini memanfaatkan konsorsium bakteri Lactobacillus untuk mendegradasi minyak dan lemak pada limbah rumah cair makan menggunakan reaktor pengolahan air limbah. Reaktor yang digunakan dalam penelitian ini adalah Grease Trap dan Sequencing Batch Reactor. SBR dipilih karena efektivitasnya yang tinggi dengan ketahanan terhadap shock loading, fleksibilitas operasional, hemat lahan, serta mudah dikombinasikan dengan pengolahan lainnya.Â Konsorsium Bakteri pendegradasi minyak dan lemak diaplikasikan pada Grease Trap secara aerobik. Perbedaan perlakuan seperti waktu retensi hidraulik (HRT) dan debit aerasi diberikan untuk mengetahui kondisi optimal reaktor SBR. Kombinasi grease trap dan SBR memberikan perbedaan kondisi aerobik dan anaerobik sehingga berpengaruh signifikan dalam penyisihan parameter pencemar. Aktivitas mikroorganisme dianalisis untuk mengetahui efektivitas penyisihan beban pencemar air limbah, khususnya minyak dan lemak, yang berdampak juga pada parameter COD, total nitrogen, fosfat, dan sTSS. Hasil akhir pada penelitian ini, pada waktu tinggal 24 jam, debit aerasi 14 L/menit, konsorsium bakteri Lactobacillus sp mampu menyisihkan minyak dan lemak sebesar 97.42%. dibandingkan Grease Trap konvensional sebesar 84.54%. Penambahan konsorsium bakteri Lactobacillus, memberikan dampak efektivitas penurunan zat pencemar lainnya lebih tinggi.Kata kunci: grease trap, sequencing batch reactor, konsorsium mikroorganisme, minyak dan lemak, limbah cair rumah makan
The Effect of Obesity, Carbohydrate, and Fat Intake on the Incidence of Type 2 Diabetes Mellitus at the Age of 30-50 Years in Medan
Authors: Anastasya Gifani , Siregar Fazidah Aguslina , Ashar Taufik 
Published: March 2024

<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p><em>Diabetes Mellitus (DM) is a disease that is synonymous with elevated blood glucose levels that have an impact on vascular and nervous system disorders. In 2013, the prevalence of DM in Indonesia was 6.8 percent and increased to 8.5 percent in 2018. North Sumatra is in the twelfth position of provinces in Indonesia with a prevalence of 2 percent and Medan is the city with the highest cases with a total of 249.000 cases. In 2022 in Medan, the number of DM cases is known to be 21,515 cases. This study aims to analyze the effect of obesity, carbohydrate, and fat intake on the incidence of type 2 DM at the age of 30</em><em>–</em><em>50 years in Medan. The research method used a case-control unmatching design. The study subjects were aged 30-50 years consisting of 65 DM cases and 65 non-DM as controls. Data analysis was carried out univariate, bivariate, and multivariate with SPSS software using multiple logistic regression tests. The results showed that there was an effect between overweight (p=0.014), carbohydrate intake (p= 0.013), and fat intake (p= 0.032) on the incidence of type 2 DM. Multivariate analysis shows that carbohydrate intake is the most influential variable in the incidence of type 2 DM with an Odds Ratio value of 5.696. It is recommended for the community to carry out a healthy lifestyle by maintaining a diet, and an ideal weight, and exercising regularly. It is hoped that the Posbindu and Prolanis programs can be implemented massively at the community health center.</em></p><p><em> </em></p></td></tr></tbody></table></div><p><strong><em>Keywords: Carbohydrate, Fat, Obesity, Type 2 Diabetes Mellitus</em></strong></p>
Effectiveness of Health Education on Fish Consumption Behavior in Populations at Risk of Coronary Heart Disease
Authors: Utomo Lilik Subagiyo , Kristinawati Beti 
Published: March 2024

<div><table cellspacing="0" cellpadding="0" align="left"><tbody><tr><td align="left" valign="top"><p><em>Health education is important for people to know and want to prevent coronary heart disease by consuming fish. Fish is an animal that produces omega-3 to prevent coronary heart disease by reducing low-density lipoprotein, which causes plaque buildup on blood vessel walls. Coronary heart disease is caused by a blockage in the walls of blood vessels, preventing blood from reaching the heart. This research aims to increase public knowledge about fish consumption behaviour in populations at risk of coronary heart disease through health education in Nganjat Village, Polanharjo District, Klaten Regency. The research method used is quantitative research, using a Quasi Experiment type and research design with a "One group pre-test post-test" research design. This research was carried out in October – November 2023 in Nganjat Village. The sample used was 50 respondents using a total sampling technique. The data collection technique used a pretest and posttest questionnaire totaling 10 questions to determine fish consumption behavior before and after being given health education. Data analysis used the Wilcoxon test which was processed using SPSS software. The study's results showed an influence of providing health education on fish consumption behavior in populations at risk of coronary heart disease (p-value = 0.000). It is recommended that health workers provide interactive and interactive information in the form of health promotion, useful educational media, and measure the impact of health education with a comprehensive evaluation of changes in fish consumption behavior in populations at risk of coronary heart disease.</em></p><p><em><br /></em></p></td></tr></tbody></table></div><strong><em>Keywords: Behavior, Coronary Heart Disease, Fish Consumption, Health Education</em></strong><p> </p>