bluuebunny/crossref_metadata_2025_split huggingface dataset:
Feasibility of Halal-Certified Slaughterhouse Business in Financial Aspects
Authors: Kharisma dwi novianti  , Mochamad Reza Adiyanto  , Bambang Sudarsono  , Eni Sri Rahayuningsih  
Published: January 2024

penelitian ini bertujuan untuk mengetahui kelayakan usaha Rumah Potong Hewan ditinjau dari aspek keuangan. Objek yang diambil dari penelitian ini adalah Rumah Potong Hewan Krian Kabupaten Sidoarjo. Penelitian ini menggunakan metode kuantitatif dengan pengambilan sampel purposive sampling. Data yang diperoleh dari penelitian ini adalah data primer wawancara dengan kepala Rumah Potong Hewan Krian secara langsung. Analisis ini menggunakan alat analisis kelayakan investasi yaitu Net Present Value, Internal Rate of Return, Average Rate of Return, Break Event Point, Payback Period, Profitability Index, Discounted Cash Flow, dan Shutdown Point. Perhitungan yang dilakukan memperoleh hasil Net Present Value bernilai positif sebesar Rp 13.269.171 dan dinyatakan investasi layak, hasil Internal Rate of Return sebesar 15,51% dikatakan layak karena lebih besar dari Discount Rate, Average Rate of Return sebesar 130% dikatakan layak karena lebih dari 100%, Profitability Index menghasilkan perhitungan sebesar 1,09 dinyatakan layak karena lebih dari 1, Break Event Point pada pendapatan Rp 1.374.480.000 pertahunnya dengan payback period 1 tahun 6 bulan 15 hari. Perhitungan Discounted Cash Flow sebesar Rp 165.350.263 dan hasil analisis Shutdown Point pada pendapatan -Rp 22.761.205.167.
Strategy to Optimize Access to Health Service Financing for the Poor through the UHC Program in Bondowoso Regency
Authors: Puji Setiyoharti Novi , Zainuri Zainuri 
Published: January 2024

This study aims to determine the Bondowoso district government's strategy for optimizing health service financing for low-income people in the Bondowoso district.
The method used in compiling this paper is a qualitative descriptive approach using direct field observations, interviews with related parties, and supporting documents, focusing on strategic efforts to achieve Universal Health Coverage (UHC) in Bondowoso Regency as part of accelerating the achievement of the Sustainable Development Goals. or the Sustainable Development Goals (SDGs), as well as an effort to ensure the fulfillment of citizens' rights to health, especially people with low incomes.
The sustainable synergy of implementing the UHC program in Bondowoso district is inseparable from the close ties of communication and collaboration across related sectors, namely, among others, the Bondowoso District Health Office as executor in administration and also as supervisor, Bondowoso Regency Government through the Regional Development Planning Agency as well as the Regional Finance and Asset Management Agency in terms of budget, BPJS Health in terms of management of claims and premium contributions and cooperation with First Level Health Facilities and Referral/Advanced Level Facilities as a provider of public health services, the Social Service and the Tape Manis Post as parties that recommend targets who can receive the Health insurance program and the Population and Civil Registration Office in terms of synchronizing population data.
In the implementation of the UHC Program in Bondowoso district, there are still several obstacles in terms of technical performance related to updating and synchronizing population data, human resources, technical financing, and supporting infrastructure so that the Government of Bondowoso Regency continues to evaluate and make improvements in terms of technical implementation and policies related to the performance of the UHC program, to optimize the achievement of UHC.
Bumdes Governance As A Benchmarking For Village Fund Management In Alasbuluh Village, Wongsorejo District, Banyuwangi Regency
Authors: Zainul Haq Muhammad , Zainuri Zainuri 
Published: January 2024

Village Owned Enterprises are business units that are profit oriented because they are not the same as village enterprises business in general, so that social considerations must be considered in implementing it. On basically BUMDes is a form of consolidation or strengthening of village economic institutions and is wrong one goal is to accelerate the advancement of the village economy. So that people can directly feel the impact. The Randu Jaya BUMDes owned by the Alasbuluh Village government currently still exists and developing, so that it can provide concrete evidence of its success in managing BUMDes, Villages Alasbuluh is used as a benchmark by other villages wishing to learn about management BUMDes.This study used a qualitative method approach with a descriptive research type, in determining the research subject to usepurposive as well as using data collection through observation, interviews and documentation. The results of this study are,management of village funds and business development which was formed and managed by BUMDes Randu Jaya in Alasbuluh Village.And BUMDes Randu Jaya's efforts to design itself asbenchmark as stagesbenchmarking whell, with policy innovations that are carried out, namely partnering work, forming a standardization team and optimizing social media.
Human Resources Competence, Sistem Internal Control, And Utilization Of Information Technology Influence On The Quality Of Financial Statements
Authors: Solihantara Raga 
Published: January 2024

The strengthening demands for accountability encourages the government to improve the performance of SKPD in order to produce quality and great financial reports. The research with the title Human Resource Competence, Internal Control Systems, and Utilization of Information Technology Impacts on the Quality of Financial Statements which aims to analyze and explain the effect of human resource competence, internal control systems, and use of information technology on quality of Mataram City Government financial report. This study uses explanatory research with a quantitative approach using SPSS 23 as an analytical tool with a total of 101 questionnaires.
The results showed that the competence of human resources had a positive and significant effect on the quality of financial reports, the internal control system had a positive and significant effect on the quality of financial reports, and the utilization of information technology had a positive and significant effect on the quality of financial reports.
The Effect Of Leverage And Profitabilitas On Company Value With Dividen Polici As An Intervening Variable
Authors: Azzahrah Marhamah , M.si Drs. H. Burhanudin, , S.E., M.si Dr. Siti Aisyah Hidayati., 
Published: January 2024

Firm value is the investor's perception of the company which is often associated with stock prices. The higher the stock price of a company, the higher the company's value, the company's value is important because it can reflect the rate of return on investment from investors. This study aims to determine the effect of Leverage (XI) on profitability (X2) on Firm Value (Y) through dividend policy as an Intervening Variable (Z). The population in this study is the Property, Real Estate and Building Construction sector companies registered at BEL. The sample in this study was taken by purposive sampling technique, totaling 16 companies, the data analysis used was descriptive analysis and path analysis.
The results of this study indicate that leverage has a significant negative effect on firm value, profitability has a significant positive effect on firm value and dividend policy is able to mediate the relationship between profitability and firm value and cannot mediate the relationship between leverage and firm value.
Pengaruh Workload dan Role Conflict Terhadap Employee Performance dengan Job Stress Sebagai Variabel Mediasi pada UMKM di Pamekasan
Authors: Sajad Ibnu Malik Assajad , Buyung Aulia Safrizal Helmi 
Published: January 2024

Penelitian ini bertujuan untuk mengathui kinerja karyawan yang tentunya sangatlah penting dalam keberlangsungan suatu usaha. Kabupaten Pamekasan memiliki keberagaman UMKM yang mendukung perekonomian daerah yaitu sebesar kurang lebih 23.108 unit UMKM yang berjalan. Problem yang dihadapi oleh UMKM tidak selalu sama. Problem skala kecil dan besar termasuk stres kerja, beban kerja, dan konflik peran, yang dapat mempengaruhi kinerja karyawan. 100 pekerja di UMKM di Kabupaten Pamekasan adalah subjek penelitian ini. Studi ini menggunakan Model Structural Equation (SEM) dari program statistik PLS 3.0 untuk menganalisis data. Hasil penelitian menunjukkan bahwa Job stress berpengaruh secara positif dan signifikan terhadap employee performance; Role Conflict berpengaruh secara positif dan signifikan terhadap Employee Performance; Role Conflict berpengaruh secara positif dan signifikan terhadap Job Stress; dan Workload berpengaruh secara positif dan signifikan terhadap Job Stress.
Kata Kunci : Workload, Role Conflict, Job Stress, Employee Performance
Analysis of the Quality of Assurance Statements on Corporate Sustainability Reports on the Stock Exchanges of Several Countries in the World in 2020-2022
Authors:   Kwik Kian Gie School of Business, Nangoy Gavriel Faith , Meiden Carmel ,   Kwik Kian Gie School of Business
Published: January 2024

While sustainability reporting has experienced notable advancements in recent years, a discernible gap persists between the progress in reporting practices and the corresponding assurance measures. This paper emphasizes the degree to which the contents of sustainability assurance statements align with the essential elements mandated by the ISAE 3000 and AA1000AS assurance standards. A content analysis was performed for the assurance statements of twenty-four (24) public listed companies listed on 24 different exchanges over a three-year span from 2020 to 2022. This analysis employed a quantitative approach involving scoring to assess the alignment of the content with the requirements of the assurance standards. The research instrument used were based on the minimal content elements of ISAE 3000 and AA1000 AS and developed by previous studies. The results of this study describe variability in the quality of assurance statements based on assurance standards, assurance provider, country of origin, industry sector, and content element. This research contributes to the existing literature in sustainability assurance through content analysis	offering a nuanced global perspective through a large sample size and utilizing a streamlined research instrument derived from previous studies, enhancing the precision and conciseness of the analysis.
Effect of Kerosene on the Growth of Nitrifying Bacteria Isolated From Soil
Authors: Alkanchi Nasiru Ahmad , Riskuwa-Shehu M. L. , Sadiq H. A. , Bello Muhammad , Said Said Sani 
Published: January 2024

The environment is being subjected to an increasing amount of stress due to the alterations caused by the pollution of refined petroleum products such as kerosene. These changes might be substantial, which would have a big effect on the environment and, in turn, the farm output. Determining the potential toxicities of kerosene dosage response relationships to sensitive species, like soil microbes, is crucial. This investigation assessed how kerosene affected the nitrifying bacteria that were taken out of farmland's soil. We observed the population changes of the two nitrifying bacteria that were isolated from soil samples after they were exposed to varying concentrations of kerosene (0.5%, 1%, 2%, 5%, and 10%) for duration of 120 hours. Using a mineral salts media, the effects of kerosene on the two nitrifying bacteria were investigated. Samples were taken from the medium every 24 hours to gauge the growth of the bacteria, and a spectrophotometer was used to quantify the turbidity at 600 nm. The result showed that as kerosene concentrations were exposed to these bacteria over longer periods of time, the survivability of Nitrosomonas sp. and Nitrobacter sp. decreased. The toxicity studies' findings demonstrated that the degree of kerosene's toxicity to Nitrosomonas and Nitrobacter species depended on the quantity of pollutants present and the length of the contact period.
Mechanical Studies of Subperiosteal Implants
Authors: Kulcsar Klaudia , Zsoldos Ibolya 
Published: January 2024

When designing subperiosteal implants, mechanical testing of the implant and abutment is inevitable. Subperiosteal implants and their abutments are medical devices made to order, so each implant requires a separate design, since each patient has a different bone surface, for which the implant must be designed. For the mechanical testing of subperiosteal implants, a new test apparatus was constructed, on which mechanical simulations were carried out, the subperiosteal implants were tested together with their abutments. In addition to the finite element analysis simulation, the test apparatus can also be used to determine how much force is generated by the chewing force on the subperiosteal implant and its abutment as a result of the chewing mechanism.
Ageismo no mercado de trabalho
Authors: Altmann Idio Fridolino , Da Silva Louise Quadros , Luz Charlene Bitencourt Soster , Bortolaso Ingridi Vargas , Fossatti Paulo 
Published: January 2024

Este estudo objetiva realizar, de forma crítica, uma revisão sistemática sobre o tema ageismo, entendido como o preconceito de idade no ambiente de trabalho. Para tal, realizamos uma revisão sistemática de literatura, a partir das bases de dados EBSCOhost e Scopus, considerando publicações acadêmicas do período de 2018 a 2022, com análise sob a perspectiva hermenêutica. Os principais achados, apontam para: a) Exclusão no mercado de trabalho: enraizado na cultura e identificado em atitudes discriminatórias que impedem contratações devido aos estereótipos e preconceitos; b) Auto-ageismo: a intensidade do preconceito faz com que as próprias pessoas se sintam desfavoráveis em algumas situações por conta da idade, chegando a se considerar incapazes ou não merecedores de boas oportunidades; c) Necessidade de mudança nas organizações: com a redução da natalidade e envelhecimento populacional, torna-se urgente programas de diversidade etária nas empresas, que contribuam para a valorização das soft skills em geral mais aguçadas em profissionais mais experientes. Conclui-se pela necessidade de reforços para maior incentivo da contratação e da manutenção de profissionais mais experientes, inclusive no empreendedorismo. A valorização dos talentos humanos, sem discriminação, precisa ser estabelecida nas culturas institucionais a começar pela sociedade.
Evaluation of the Reservoir Characteristics of Exposed Sandstone Facies of the Bhuban Formation in Sitakund Anticline, Chittagong
Authors: Uzzal Md Ashraf Ali , Lupin Janifar Hakim , Solaiman Mohammad 
Published: January 2024

This research concentrates on characterizing the sandstone reservoir features within the Bhuban Formation exposed in the Sitakund Anticline of the Chittagong Hill Tracts. Of the lack of well-qualified reservoirs, the sandstone facies in the Bhuban Formation are considered the primary reservoir source and a significant contributor to Bangladesh's hydrocarbon reserves. The Bhuban Formation showcases a pattern of alternating sandstone and shale layers. To ascertain the existence of reservoir sandstone facies in the Bhuban Formation, the study conducts analyses of exposed structures along various outcrop sections of Bariyadhala, Chandranath, Barabkunda, and Shahasradhara. Through scrutinizing lithology, sedimentary structures, bed configuration, grain size, and reservoir characteristics of rock sequences, three distinct facies types emerge: the alternating sandstone and shale layers, channel sand, and incised valley sand. These facies types signify diverse depositional environments, with the alternating sandstone and shale layers originating from tidal flats, channel sand representing sediment fill within tidal channels, and incised valley sand indicating sediment accumulation within incised valleys. The detailed petrographic analysis underscores that the incised valley fill sand exhibits the most favorable reservoir qualities, boasting an approximate porosity of 25%. The tidal channel fill and the tidal flat deposits display 20% and 8% porosity, respectively. Both channel sand and incised valley sand showcase commendable porosity and permeability. In contrast, the sample featuring the alternation of sandstone and shale has the lowest porosity and contains randomly oriented clay minerals, predominantly Kaolinite.
The Dhaka University Journal of Earth and Environmental Sciences, Vol. 12(1), 2023, P 57-68
Spatio-Temporal Changes in the World Largest Mangrove Forest and Human Perceptions in Bangladesh: A Study Using GIS-RS and Social Survey Techniques
Authors: Enan Muhammad Esmat , Hayder Naznin Bintey , Eanan Sazzadul , Hossain Md Faruk , Hoque Md  Ahasanul 
Published: January 2024

Mangrove forests are disappearing at a faster rate than any other forests in many places around the world due to natural and anthropogenic causes; as a result, natural resources are decreasing. Considering these issues, present study focuses on the changing pattern of the world’s largest mangrove forest which locally known as Sundarbans, and utilized Landsat satellite imagery during the periods 2000 to 2021 as the primary data source. Using Google Earth Engine, the Normalized Difference Vegetation Index (NDVI) was applied to classify the images into 4 LULC categories (water bodies, sediment, forest, and others). The accuracies of the image classifications were between 89.76 and 92.21 percent. Classified images for the years 2000, 2010, and 2021 were then used to train and validate the ANN-CA (artificial neural network-based cellular automaton) model applied to produce the LULC scenario for the year 2031. On the other hand, a questionnaire survey was conducted in Sarankhola, and Shyamnagar Upazila to identify locals’ perceptions of the causes of LULC changes in the study area. The findings reveal a great change from 4036.92 to 3969.33 km2 of forest cover between 2000 and 2021, and further degradation of 3913.03 km2 by the projected year (2031). The results show that all the 13 identified causes are driving the LULC changes in Sundarbans. The study also suggests if the appropriate management practices are not implemented, the study area's forest land degradation will likely continue in the years to come.
The Dhaka University Journal of Earth and Environmental Sciences, Vol. 12(1), 2023, P 89-105
LOS MODELOS EUROPEOS DE TRANSFERENCIA DE TECNOLOGÍA UNIVERSIDAD-EMPRESA
Authors: Aceytuno María-Teresa , Cáceres F. Rafael 
Published: January 2024

El enfoque basado en los sistemas de innovación enfatiza la idea de interdependencia entre los distintos elementos que contribuyen a la generación de innovaciones. Entre esos elementos, las empresas, es decir, el subsistema empresarial tiene un interés especial para el análisis en tanto que en él se re?ejan las relaciones entre las empresas, que son las que ?nalmente introducen las innovaciones, y el resto de los agentes del sistema. En este trabajo se persigue analizar las diferencias entre los subsistemas empresariales presentes en dos modelos distintos de innovación o transferencia de tecnología, el centroeuropeo y el mediterráneo. Para ello se cuenta con datos de la encuesta Community Innovation Survey 4 (CIS 4). Los resultados del análisis empírico muestran que, efectivamente, el subsistema empresarial en cada uno de esos modelos de transferencia tecnológica o innovación presenta notable diferencias en lo que se re?ere a las relaciones de las empresas con otros agentes de dichos sistemas.
Integration of multi-omics and clinical treatment data reveals bladder cancer therapeutic vulnerability gene combinations and prognostic risks
Authors: Xu Yan , Sun Xiaoyu , Liu Guangxu , Li Hongze , Yu Meng , Zhu Yuyan 
Published: January 2024

BackgroundBladder cancer (BCa) is a common malignancy of the urinary tract. Due to the high heterogeneity of BCa, patients have poor prognosis and treatment outcomes. Immunotherapy has changed the clinical treatment landscape for many advanced malignancies, opening new avenues for the precise treatment of malignancies. However, effective predictors and models to guide clinical treatment and predict immunotherapeutic outcomes are still lacking.MethodsWe downloaded BCa sample data from The Cancer Genome Atlas to identify anti-PD-L1 immunotherapy-related genes through an immunotherapy dataset and used machine learning algorithms to build a new PD-L1 multidimensional regulatory index (PMRI) based on these genes. PMRI-related column-line graphs were constructed to provide quantitative tools for clinical practice. We analyzed the clinical characteristics, tumor immune microenvironment, chemotherapy response, and immunotherapy response of patients based on PMRI system. Further, we performed function validation of classical PMRI genes and their correlation with PD-L1 in BCa cells and screening of potential small-molecule drugs targeting PMRI core target proteins through molecular docking.ResultsPMRI, which consists of four anti-PD-L1 immunotherapy-associated genes (IGF2BP3, P4HB, RAC3, and CLK2), is a reliable predictor of survival in patients with BCa and has been validated using multiple external datasets. We found higher levels of immune cell infiltration and better responses to immunotherapy and cisplatin chemotherapy in the high PMRI group than in the low PMRI group, which can also be used to predict immune efficacy in a variety of solid tumors other than BCa. Knockdown of IGF2BP3 inhibited BCa cell proliferation and migration, and IGF2BP3 was positively correlated with PD-L1 expression. We performed molecular docking prediction for each of the core proteins comprising PMRI and identified 16 small-molecule drugs with the highest affinity to the target proteins.ConclusionsOur PD-L1 multidimensional expression regulation model based on anti-PD-L1 immunotherapy-related genes can accurately assess the prognosis of patients with BCa and identify patient populations that will benefit from immunotherapy, providing a new tool for the clinical management of intermediate and advanced BCa.
Prognostic biomarker DARS2 correlated with immune infiltrates in bladder tumor
Authors: Yang Hailang , Ma Li , Deng Wen , Fu Bin , Nie Jianqiang , Liu Xiaoqiang 
Published: January 2024

BackgroundDARS2 is a pivotal member of the Aminoacyl-tRNA synthetases family that is critical for regulating protein translation. However, the biological role of DARS2 in bladder cancer remains elusive.MethodsWe analyzed the correlation between DARS2 expression and prognosis, tumor stage, and immune infiltration in bladder cancer using The Cancer Genome Atlas (TCGA) database. We validated findings in clinical samples from The First Affiliated Hospital of Nanchang University and explored the biological functions of DARS2 using cell and animal models.ResultsWe found DARS2 to be upregulated in bladder cancer, associated with tumor progression and poor prognosis. Immune infiltration analysis suggested that DARS2 may facilitate immune evasion by modulating PD-L1. Cell and animal experiments validated that DARS2 knockdown and overexpress can inhibit or increase cancer cell proliferation, metastasis, tumorigenesis, immune escape, and PD-L1 levels.ConclusionsOur study reveals DARS2 as a potential prognostic biomarker and immunotherapy target in BLCA.