bluuebunny/crossref_metadata_2025_split huggingface dataset:
Transparansi Akuntabilitas Realisasi Anggaran Publik Berdasarkan Prinsip Islam dalam Mencegah Praktik Korupsi (Studi Pada Dinas Pekerjaan Umum Kabupaten Takalar)
Authors: Bakhtiar Nursinta , Suwandi Memen , Rahma Sari Nur 
Published: November 2023

Penelitian ini bertujuan mengetahui penggunaan Realisasi Anggaran Publik didinas pekerjaan umum kabupaten takalar, untuk mengetahui sistem transparansi dan akuntabilitas penggunaan realisasi anggaran publik dan untuk mengetahui penerapan prinsip islam yaitu shiddiq, amanah, tabliq dan fathonah pada dinas pekerjaan umum kabupaten takalar. Metode yang sesuai dengan penelitian ini adalah metode penelitian kualitatif.
Dalam penelitian ini digunakan jenis penelitian kualitatif yang berdasarkan pendekatan deskriptif analitis dan data yang digunakan oleh peneliti dalam penelitian ini adalah data primer dan sekunder. Dengan menggunakan triangulasi sumber data menguji keabsahan data yang diperoleh.
Hasil dari penelitian ini menunjukakan bahwa proses pengelolaan anggaran publik pada tahap perencanan, pelaksanaan, dan pertanggungjawaban sudah disusun sesuai dengan sistem dan prosedur. Adanya transparansi dan akuntabilitas memberikan informasi secara terbuka dan jujur kepada masyarakat, dengan memperhatikan hak masyarakat untuk pemahaman yang komprehensif tentang tanggung jawab pengelolaan anggaran.Salah satu manfaat penerapan prinsip transparansi dan akuntabilitas adalah mencegah praktik korupsi. Berdasarkan prinsip islam dengan menerapkan sifat-sifat Nabi dan Rasul yaitu: shidiq, amanah, tabligh, dan fathonah dalam kepemimpin untuk menegakkan moralitas, Jaga kepercayaan, bersikap teguh dalam pendirian, jujur dalam memikul tugas dan tanggung jawab yang dibebankan padanya, kuat iman dalam menolak godaan dan peluang untuk menyimpang. Maka tingkat kepercayaanya lebih besar.
Analisis Penerapan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik pada Usaha Mikro Kecil Menengah PT Galang Smart Indonesia
Authors: Triseptya Ghaliyah nimassita , Zulkifli  , Delpiana  
Published: November 2023

Pedoman penyusunan laporan keuangan UMKM seperti usaha kopi telah disusun oleh Dewan Standar Akuntansi Keuangan Ikatan Akuntansi Indonesia (DSAK IAI). Pedoman tersebut dinamakan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP). SAK ETAP merupakan solusi bagi usaha kecil dan menengah yang mengalami kesulitan dalam menerapkan pernyataan Standar Akuntansi Keuangan (PSAK) saat ini. Tujuan penelitian ini adalah untuk mengetahui bentuk penyusunan laporan keuangan yang telah dibuat oleh UMKM PT Galang Smart Indonesia dan untuk mengetahui bentuk penyusunan laporan keuangan yang esuai dengan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) pada UMKM PT Galang Smart Indonesia. Penelitian ini menggunakan metode deskriptif dengan menggunakan pendekatan kuantitatif berlandaskan Studi Kasus pada laporan keuangan tahun 2021 PT Galang Smart Indonesia. Indicator penilaian sebagai bentuk penerapan SAK ETAP dalam penelitian ini adalah laporan keuangan dan komponen-komponennya telah sesuai dengan jenis dan komponen laporan keuangan yang diatur dalam SAK ETAP. Hasil penelitian menunjukkan bahwa Laporan Keuangan yang dimiliki oleh UMKM PT Galang Smart Indonesia belum sepenuhnya menerapkan SAK ETAP. laporan keuangan yang disusun oleh UMKM PT Galang Smart Indonesia berupa Laporan Neraca, Laporan Laba/Rugi, Laporan HPP. Adapun laporan keuangan yang diatur dalam Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) adalah Laporan Laba/Rugi, Laporan Perubahan Ekuitas, Laporan Neraca, Laporan Arus Kas dan Catatan Atas Laporan Keuangan
Effect of Disclosure of Corporate Social Responsibility on Profit Quality with Good Corporate Governance as a Moderator
Authors: Yasri Nur Qisty , Mustakim Muchlis  , Suhartono  
Published: November 2023

Penelitian ini bertujuan untuk menjawab permasalahan penelitian, yaitu: 1) Apakah pengungkapan Corporate Social Responsibility berpengaruh terhadap kualitas laba pada perusahaan yang terdaftar di Jakarta Islamic Index ? 2) Apakah Good Corporate Governance memoderasi pengaruh pengungkapan Corporate Social Responsibility terhadap Kualitas Laba pada perusahaan yang terdaftar di Jakarta Islamic Index ?. Populasi untuk penelitian ini adalah sejumlah 30 perusahaan dan yang memenuhi kriteria Perusahaan yang secara konsisten terdaftar di Jakarta Islamic Index (JII) selama periode 2018-2021. Hasil dari penelitian ini menunjukkan bahwa pengungkapan corporate social responsibility (CSR) tidak berpengaruh terhadap Kualitas Laba dan good corporate governance (GCG) tidak dapat memoderasi hubungan kedua variabel tersebut dengan masing-masing nilai signifikan yang lebih tinggi dari 0,05.
Analisis Kinerja Relawan Pajak Dalam Rangka Meningkatkan Kepatuhan Wajib Pajak Di Kota Makassar
Authors: Sastia Enya , Ka Veronika Sari Den , Burhan Imron 
Published: November 2023

Relawan pajak adalah seseorang yang secara sukarela menyumbangkan waktu, tenaga, pikiran, dan keahliannya untuk berperan aktif dalam kegiatan edukasi perpajakan (PER-12/PJ/2021). Tujuan dari penelitian ini adalah untuk mengetahui kinerja relawan pajak di Kota Makassar dan untuk mengetahui hambatan dalam melaksanakan program relawan pajak di Kota Makassar. Jenis Penelitian ini adalah penelitian kualitatif dengan menggunakan jenis data primer dan data sekunder. Lokasi penelitian di KPP Pratama Makassar Selatan, KPP Pratama Makassar Barat, dan KPP Pratama Makassar Utara. Hasil penelitian ini menunjukkan kinerja relawan pajak dalam meningkatkan kepatuhan wajib pajak di Kota Makassar adalah 1) Integritas berupa memperkenalkan dirinya dengan budaya 3S Senyum, Sapah, Salam dan bertanggung jawab dalam melaksanakan tugas dan fungsinya, 2) Komitmen berupa melaksanakan tugas sampai selesai, 3) Profesionalisme berupa profesional dalam melaksanakan tugas, 4) Pelayanan berupa baik dalam meningkatkan kepatuhan wajib pajak, 5) Kerjasama berupa bekerja dengan tim yang baik dalam melaksanakan asistensi SPT Tahunan. Adapun hambatan yang dihadapi oleh relawan pajak di Kota Makassar yaitu kurangnya perangkat yang dimana jumlah relawan pajak lebih banyak dari perangkat yang tersedia. Kinerja relawan pajak dapat melalui inisiatif dari relawan pajak untuk membantu pegawai pajak melaksanakan tugasnya.
Efektivitas Penerimaan Dan Pelaporan Program Pengungkapan Sukarela Di Kantor Wilayah Direktorat Jenderal Pajak Sulawesi Selatan, Barat Dan Tenggara
Authors: Wisudawan Akhmad Luthfi , Ilham Ilham , Burhan Imron 
Published: November 2023

Tujuan penelitian yang dicapai adalah Untuk mengetahui Efektivitas Penerimaan dan Pelaporan program pengungkapan sukarela pada tahun 2022 di Kantor Wilayah Direktorat Jenderal Pajak Sulawesi Selatan, Barat, dan Tenggara. Jenis penelitian ini merupakan penelitian kualitatif adalah data informasi yang berbentuk kalimat variable bukan berupa simbol angka atau bilangan. Data yang digunakan dalam penelitian adalah data primer dan data sekunder. Hasil penelitian adalah Efektivitas Penerimaan dan Pelaporan Program Pengungkapan Sukarela pada tahun 2022 di Kantor wilayah Direktorat Jenderal Pajak Sulawesi Selatan, Barat, dan Tenggara menunjukkan hasil yang efektif. Peserta Program Pengungkapan Sukarela Tidak dikenai sanksi Pasal 18 ayat (3) UU Pengampunan Pajak (200% dari PPh yang kurang dibayar) dan data/informasi yang bersumber dari SPPH tidak dapat dijadikan sebagai dasar penyelidikan, penyidikan, dan/atau penuntutan pidana terhadap WP.
Vi skaber noget kaos
Authors: Jørgensen Hanne Hede 
Published: November 2023

[DK]
Artiklen undersøger legens pædagogiske potentiale for pædagoger i skolen. Det gøres gennem en humanistisk filosofisk rammesætning af henholdsvis pædagogisk praksis og leg, som fænomener, der involverer frihedsoplevelser og udfoldes i et spændingsfelt mellem det rammesatte og det ustyrlige. Empirien er skabt gennem legeeksperimenter, skabt af pædagoger og forsker. Artiklen peger på, at pædagoger, der ikke tager del i leg med børn, risikerer at underminere deres egen faglighed, fordi legens iboende flertydighed rummer de bevægelser mellem uafhængighed og afhængighed, som børn har brug for at udforske, og som nordiske pædagoger traditionelt har været optaget af at skabe rammer for. Pædagogernes frihedsforståelser diskuteres, og det konkluderes, at pædagogisk legepraksis kræver nærværende pædagoger, der kan gribe og handle på legens særlige øjeblikke. Herigennem kan pædagoger samtidig understøtte deres egen særlige faglighed.

[UK]
We create some chaos – Pedagogical play practice in school as a matter of children’s experiences of freedom and pedagogical professionalismThe paper explores pedagogical potentials in play starting from a humanistic philosophical framing of pedagogy and play as phenomena that include experiences of freedom. Through play experiments, created by pedagogues, the paper suggests that pedagogue’s risk to undermine their professionalism when they draw away from children’s play. They do so because the immanent ambiguity of play includes movements between dependency and independency that children need to explore. In addition, such framing for children’s explorations have historically been pivotal in Nordic pedagogical settings. The paper discusses experiences and understandings of freedom and concludes that pedagogical play practice requires the sensitive presence of pedagogues that can grasp and participate in the exceptional moments of play.
Mitigating Budget Gap Behavior: An Experimental Study on the Role of Superiors’ Reputation in Information Asymmetry
Authors: Herianti Eva , Marundha Amor 
Published: November 2023

Background: The objective of this study is to examine the effect of superior reputation in reducing budgetary gaps within the context of information asymmetry in local government budgeting. The budgetary gap is a manifestation of the agency conflict between subordinates and superiors, where subordinates possess superior information due to their in-depth knowledge of the field conditions. Consequently, an information asymmetry arises between subordinates and superiors, leading to the occurrence of budgetary slack.
Methods: The study employed an experimental research design, focusing on accounting students from the University of Muhammadiyah Jakarta as subjects. Purposive sampling was used to select accounting students who have completed the government accounting course as participants. The study took place at the University of Muhammadiyah Jakarta. The observation period took place between July and August 2022 at the Faculty of Economics and Business, University of Muhammadiyah Jakarta. The research examines the role of a superior reputation in mitigating budgetary gaps under conditions of information asymmetry. The experiment was conducted online, using a simulated environment. The study hypothesizes that superiors' reputation has a negative effect on budgetary slack, while information asymmetry has a positive effect on budgetary slack.
Findings: Firstly, it is anticipated that the superiors' reputation has a negative impact on budgetary slack. Secondly, it is expected that information asymmetry has a positive impact on budgetary slack. Lastly, it is anticipated that the superiors' reputations have a negative impact on budgetary slack under conditions of information asymmetry
Conclusion: The objective of this study is to contribute to the understanding of how superior reputation and information asymmetry interact in the context of local government budgeting. The findings from this study may provide insights into improving budgetary processes and reducing budget gaps.
Practical Implications: The reputation of superiors who have competence and integrity can improve information asymmetry conditions and can reduce budget gaps.
Hematopoietic Effect of Aqueous Extract of Terminalia catappa Leaf in Phenyl Hydrazine Induced Hemolytic Anemia in Wistar Rats
Authors: Ujong Ujong Peter , Kayode Dasofunjo , Saturday Udom, Diana-Abasi , Ukorebi Asuquo, Ukorebi , Ikenna Nnamani Vitus 
Published: November 2023

Introduction: One third of people worldwide are affected with anemia, a condition that is incredibly common. Many times, it is minor and asymptomatic and doesn't need to be managed. Prevalence rises with age and is more prevalent in elderly, pregnant, and females of reproductive age.In people above the age of 85, the prevalence is higher than 20%.In the population of nursing homes, anemia occurs 50% to 60% of the time. A dietary deficit, such as a lack of iron, folate, or vitamin B12, is the main cause of anemia in the elderly, accounting for about one-third of patients.
Aim: This study was designed to evaluate the effect of aqueous extract Terminalia cattapa on hematological parameters in phenyl hydrazine induced anemic Wistar rats.
Methodology: Five (5) groups (A-E) made up of twenty-five (25) male Wistar rats were assigned at random. Phenyl hydrazine (PHZ) was administered intraperitoneally for seven days at a dose of 10 mg/kg body weight to produce hemolytic anemia. Anemia was assumed to have been induced when the PCV of the PHZ-induced animals was compared to that of the healthy control (non-induced) animals 24 hours following the 7th day of induction. Treatment was administered orally over the course of 14 days using aqueous extracts of Terminalia cattapa leaf at doses of 100 and 200 mg/kg, respectively.
Results: The results showed no significant (p<0.05) difference in MCH, MCHC, platelets and MCV when compared with the normal standard and control, but displayed a significant (p<0.05) rise in RBC, WBC, Hb, and PCV.
Conclusion: The findings of this study suggest that Terminalia catappa aqueous extract, used in a variety of concentrations, may simultaneously interfere with the osmoregulatory and hemopoietic system of the blood and may be a panacea to anemia.
Effect of Nano Nitrogen on Growth, Yield and Nutrient Uptake of Bt Cotton
Authors: Gousia S. U. , Ajayakumar M. Y. , Krishnamurthy D. , Shankar Anand Kamble , Bhat S. N. 
Published: November 2023

Aims: Foliar application of nano nitrogen is aimed to reduce the soil application of conventional nitrogen. Nano fertilizers enhance crop growth, yield and quality while enhancing the faster nutrient uptake and reducing costs. They provide precise nutrient management, matching crop growth stage and offer increased surface area for metabolic reactions. This boosts photosynthesis, leading to higher dry matter production and crop yield. Foliar application of nano urea (liquid) at flowering, boll initiation and boll development stages in cotton fulfills the nitrogen requirement and reflects higher crop productivity and quality. Higher productivity of crops in sustainable manner could be achieved applying appropriate combination of conventional fertilizer and nano fertilizers.
Study Design: The experiment was laid out in split design with three replications.
Place and Duration of Study: A field experiment was conducted in shallow black soils at Main Agricultural Research Station, Raichur, during kharif 2022.
Methodology: There were fifteen treatment combinations, consisting of different doses of RDN (50 % N, 75 % N and 100 % N) with different concentrations of nano urea sprayed at 90, 100 DAS and 135 DAS for US-7067 BG-Ⅱ hybrid of Bt cotton.
Results: Application of 100% RDN has recorded significantly higher plant height, sympodial branches plant-1 and total dry matter accumulation (176.9 cm, 27.1 and 430.31g plant-1, respectively) followed by 75 % RDN (168 cm, 26.7 and 426.91 g plant-1, respectively) which found on par with each other. It also produced higher number of bolls plant-1 (50.3), boll weight (5.81 g) and seed cotton yield (3388 kg ha-1) followed by 75 % RDN (50.2, 5.36 g and 3376 kg ha-1, respectively) which found comparable with each other. Foliar application of nano urea @ 0.6 per cent each at 90, 100 and 135 DAS has recorded significantly higher plant height (180.8 cm), sympodial branches plant-1 (28.5), total dry matter accumulation (429.42 g plant-1), number of bolls plant-1 (52.2), boll weight (5.93 g) and seed cotton yield (3485 kg ha-1) followed by foliar spray of nano urea @ 0.4 per cent each at 90, 100 and 135 DAS (173.3 cm, 28, 428.52 g plant-1, 51.8, 5.67 g and 3465 kg ha-1, respectively) which found on par with each other. Similar trend was recorded with regard to nutrient uptake by cotton.
Conclusion: Foliar application of nano urea reduced the dosage of conventional nitrogen by 25 per cent. There was linear increase in seed cotton yield (kg ha-1) with increasing levels of nitrogen levels.
Effect of Different Herbicides on Weed Management, Crop Growth and Yield of Soybean
Authors: Gulaiya Shani , Jain K. K. , Jamre Pratap Singh , Ahirwal Arvind , Sharma Abhishek , Kochale Priya , Prajapati Rajkumar , Kumar Ashish 
Published: November 2023

To assess the performance of several PPI combination herbicides during the 2019 Kharif season, a field experiment was carried out at the Product Testing Unit, Department of Agronomy, JNKVV, Jabalpur (M.P.). Proper contact of herbicide with weeds is very difficult in case of post emergence application in soybean due to quick cover of ground and attaining the proper height. Post-emergence herbicides like chlorimuron, and phenoxaprop-p-ethyl are being used by the farmers from quite long time. Herbicides combinations are more effective weaponsin talkingweed menace and thereby nutrient depletion by them than a single herbicide approach. The use of herbicides, particularly as pre plant-incorporation may check the emergence of weeds in early stage and create weed free environment. Three replications of the field studies using the Randomized Block Design (RBD) with eleven treatments were conducted. The results showed that applying Diclosulam 0.9% + Pendimethalin 35% SE 22.5 + 875 g ha-1 as PPI significantly surpassed other herbicide mixtures in terms of weed index (12%), WCE (77.69%), except for T4 (81.00%), growth and yield attributes such as number of branches plant-1 (4.07), root nodules plant-1 (69.00), pods plant-1(50.33), seeds pod-1 (2.67) as well as seed index (10.03). Whereas, highest seed as well stover yield was found superior underDiclosulam 0.9% + Pendimethalin 35% SE 22.5 + 875 g ha-1.
Assessment of Integrated Nutrient Management on Growth and yield of Horegram [Macrotyloma uniflorum (Lam.) Verdc.] in Chhattisgarh plains
Authors: Verma Nagendra Kumar , Manisha  , Dhurve Rajeshwari , Neha  , Porte Dipendra Pankaj , Ramnath  
Published: November 2023

A field experiment was carried out during at Barrister Thakur Chhedilal Collage of Agriculture and Research station, Bilaspur, Indira Gandhi Krishi Vishwavidyalya, Raipur, Chhattisgarh during post kharif season 2020-21 entitled with “Assessment of Integrated Nutrient Management on Growth and yield of Horegram [Macrotyloma uniflorum (Lam.) Verdc.] in Chhattisgarh plains.” including organic and inorganic nutrients source with recommended dose of fertilizers (RDF) 20:40:20 NPK kg ha-1, taking variety of horsegram “Bilasa Kulthi ”. Result revealed that between the different organic and inorganic treatments T6 (100% RDF + Rhizobium culture + PSB) result indicated that the highest seed yield (865.24 kg ha-1) was observed which was significantly superior over other treatments but it was at par with T4 (100% RDF + Rhizobium culture) with seed yield (819.40 kg ha-1) closely followed by the treatments of T5 (75% RDF + 25% N through FYM + Rhizobium culture) with (743.24 kg ha-1), plant population (40.46 plants m2 ) and plant height is (75.11) cm of horsegram. The higher growth attributes characters under the T6 has been affiliated with significantly superior is number of primary branch plant-1 (5.98), Crop growth rate (0.081) g plant -1 day -1. Relative growth rate (0.015g g-1 day-1 ) Net assimilation rate (0.029 g dm-2 day-1 ).
Efficacy and Safety of Stem Cell Therapy in the Treatment of Fistulizing Crohn's Disease and the Role of Autologous Stem Cell Transplantation: A Systematic Review
Authors: Gabriel Kareeba Leefoon , Sami Mohamed , Ijishakin Olumide , Agyemang Solomon Fredua , Odugunwa Mayowa Nene , Miles DeMarria Marilyn , Amanze Ngozi , Abrahim Andrew , Waithaka Fracia Wanjiku , Okezie Chidera Emmanuel , Oni Efe , Okonkwo Chijioke , Cutliff Riyotta T. 
Published: November 2023

Background: Crohn's Disease (CD), especially its fistulizing form, presents significant treatment challenges. Stem cell transplantation, particularly autologous stem cell transplantation, has emerged as a novel approach for these difficult-to-treat cases. This systematic review concentrates on evaluating the efficacy and safety of stem cell transplantation in treating fistulizing CD.
Methods: We searched PubMed, Embase, and Cochrane Library up to June 2023. Both randomized controlled trials and non-randomized clinical trials involving adult patients (18 years or older) with CD and utilizing various forms of stem cell therapy were included. Primary outcomes were efficacy and safety of stem cell therapy. Data were extracted and synthesized narratively.
Results: The review included nine studies with interventions ranging from mesenchymal stem cell treatment (Darvadstrocel, Cx601), autologous adipose-derived stem cells, to autologous hematopoietic stem cell transplantation (HSCT). Across these studies, significant efficacy was noted in the closure of fistulas and clinical remission with treatments like Darvadstrocel and Cx601. Reductions in Crohn's Disease Activity Index (CDAI) and corticosteroid dosage were observed with treatments like Umbilical Cord Mesenchymal Stem Cells (UC-MSCs). In autologous HSCT, a proportion of patients achieved steroid-free clinical remission and complete endoscopic healing, but with a higher incidence of serious adverse events. Adverse events varied across studies, with some treatments showing manageable profiles while others, notably HSCT, demonstrated significant risks.
Conclusion: Stem cell transplantation, particularly autologous stem cells, demonstrates potential as an effective treatment for fistulizing CD. However, further research with more focused and standardized protocols is essential to validate these findings and establish a clear treatment guideline.
Export Instability Scenario of Chilli and Cumin in India
Authors: Adarsh V. S.  , Gowthaman T.  , Elakkiya N.  , Sathees Kumar K.  
Published: November 2023

Aims: To disclose the growth and instability under export values of chilli and cumin in India.
Place and Duration of Study: The secondary data on export pricing values obtained from the Spice Board and indiastats.com during a 30-year period (1991 to 2020).
Methodology: The growth in quantity of export of chilli and cumin was analyzed using the compound growth rate (CAGR). The Coefficient of Variation (CV), Cuddy Della Index (CDI), and Coppock's Instability Index (CII) to assess the level of export and market instability.
Results: During all three periods of study both the crops showed significant growth rates. Among the three periods, period II had comparatively higher growth rate (10.73) for chilli, while for cumin period I had higher growth rate (10.63). CV of export values showed period I was more stable (17.57 percent) and period II was the least stable (24.46) for chilli. While, in the case of cumin period I was highly instable (28.14 percent), followed by period II (18.8 percent) and period I (11.01 percent).
Conclusions: The export growth rate had a significant positive growth over the years and had a less variability in both export values of chilli and cumin from India.