bluuebunny/crossref_metadata_2025_split huggingface dataset:
THE IMPACT OF AN AUDITOR'S ADHERENCE TO THE PRINCIPLES OF NEUTRALITY, PROFESSIONAL INDEPENDENCE, PROFESSIONAL CONFIDENTIALITY, AND TRUST IN THE TAX ACCOUNTING PROCESS
Authors: Baghdadi Ali Ghanim Shakir , Bougatef Khemaies 
Published: February 2024

Objective: This study aims to demonstrate the impact of the auditor's adherence to the principles of neutrality, professional independence, confidentiality and trust in the tax accounting process and the importance of this commitment to the tax administration. The study also examines the extent to which the tax administration relies on the auditor's report and financial statements in determining the taxable income of taxpayers.

Methodology: The study's objectives were achieved by collecting data from a survey distributed to certified auditors working for the Iraqi Board of Accountancy and Audit, employees of the Federal Financial Control Bureau, and employees of the General Tax Authority. A total of 230 questionnaires were distributed, 200 of which were returned and verified for statistical analysis.

Results: The results indicate a statistically significant positive effect at the 5% level for the impact of neutrality and professional independence on the tax accounting process. This means that an increased focus on auditor neutrality and independence will contribute to a 0.469 increase in the efficiency of the tax accounting process. In addition, there is a positive and statistically significant moral impact below the 5% level for the impact of professional duty of confidentiality and trust in the tax accounting process. In other words, ensuring auditors follow the rule of professional confidentiality and trust can improve tax accounting efficiency by 0.350.

Conclusion: Professional ethics and codes of conduct serve as guides for auditors to exhibit appropriate professional behavior while performing their duties to meet society's ethical requirements. The professional code of ethics is the outcome of the profession's efforts to develop and organize rules. It assures the tax administration that the financial statements submitted by the taxpayer (companies) and approved by the auditor who adheres to those rules are truthful and fair.
THE EFFECT OF ISLAMIC WORK ETHICS ON ENTREPRENEURIAL INTENTION AND ACADEMIC PERFORMANCE
Authors: Widana Gusti Oka , Nurwati  , Ramadhani Isyana Pramita 
Published: February 2024

Purpose: Having identified a gap in the literature, this study aimed to determine the role of Islamic Work Ethics (IWE) in creating high Academic Performance (APE) and Entrepreneurial Intention (ENI) among Indonesian undergraduate students.

Theoretical framework: The motivation for entrepreneurship is a popular topic investigated in many studies. Previous studies showed that entrepreneurial activities are strongly connected to individuals' values. In this situation, Muslims should be inspired to become entrepreneurs because the Qur’an and Hadith discuss entrepreneurship. However, Islamic Work Ethics (IWE) has received less attention from scholars about its role in developing the Entrepreneurial Intention (ENI) of students as potential entrepreneurs.

Design/ methodology/approach: This is a qualitative study that used structural equation modelling (SEM) to process data from 150 samples of Indonesian undergraduate students
Findings: This study discovered that IWE played a significant role in driving all TPB factors, including ATB, SUN, and PCB, to promote ENI. which means IWE would encourage Muslims to embrace entrepreneurship as a means of sustaining Islamic teaching.

Research, Practical & Social Implications: This study may serve as the foundation for Indonesian educational institutions to incorporate IWE into their curriculum. It is because the religious values as inherent in IWE will foster a positive attitude and spirit of achievement.
Pengaruh Senam Tera Terhadap Penurunan Tekanan Darah Pada Lansia Yang Menderita Hipertensi Di Puskesmas Gunung Medan
Authors: Putri Astuti ardi 
Published: February 2024

Hipertensi adalah suatu keadaan dimana tekanan darah lebih dari 140/90 mmHg. Apabila pembuluh darah terus mengalami peningkatan akan memicu penyakit jantung, stroke, gagal ginjal, dan lain-lain. Senam tera adalah olahraga pernapasan yang di padu dengan olahraga gerak yang menggabungkan gerakan tubuh dengan teknik pernapasan. Metode penelitian ini adalah pre experimental designs dengan menggunakan rancangan one group pretest-posttest. Teknik pengambilan sampel yaitu convenience sampling Dengan jumlah sampel 30 responden. Analisa data dilakukan dengan ujiT-test. Hasil penelitian ini didapatkan bahwa 30 (100%) responden mengalami tekanan darah tidak normal. Didapatkan hasil bahwa sesudah dilakukan senam tera sebagian besar yaitu 17 (56,7%) mengalami tekanan darah normal. Berdasarkan uji T-test Didapatkan (P value = 0,00 dengan alfa <0,05). Dapat disimpulkan bahwa ada pengaruh bermakna antara senam Tera terhadap penurunan tekanan darah lansia dengan hipertensi. Diharapkan lansia mau melakukan senam tera untuk menurunkan tekanan darah.
Kata kunci : Senam Tera, Hipertensi
Pengaruh pijat Endorphin terhadap Tingkat Nyeri pada ibu Post Partum Pasca Persalinan Sectio Caesarea di RSUD Sungai Dareh Kabupaten Dharmasraya 2022
Authors: Astuti Sri Andar Puji , Nadya Embun , Putri Culeksi Yusie Noviana , Veriyani Frenstika , Handini Rindika Seftia 
Published: February 2024

ABSTRAK
Menurut World Health Organization persalinan dengan metode SC di Negara berkembang dalam 30 tahun terakhir terus mengalami peningkatan sampai dengan 10-15%. Persalinan post SC sering kali mengalami nyeri hebat meskipun tesedia obat obat analgetik yang efektif, sekitar 60% pasien post sc masih mengalami nyeri dalam 24 jam post partum. Penelitian eksperimental Rancangan penelitian yang digunakan dalam penelitian ini adalah one group pretest-postest design artinya kegiatan penelitian yang memberikan tes awal (pretest) sebelum diberikan perlakuan, setelah di berikan perlakuan barulah di berikan tes akhir (post-test).Uji yang digunakan uji Independent T test. Melalui analisa data dengan menggunakan uji Independent T test dengan ibu post SC berjumlah 10 orang. penelitian dari 10 sampel penelitian sebelum diberikan pijat endorphin terdapat 9 orang (90%) yang mengalami nyeri berat dan sesudah diberikan pijat endorphin intensitas nyeri berubah menjadi nyeri ringan dan sedang masing-masing 50%. Dari hasil pengujian tersebut didapatkan Analisa perbedaan intensitas nyeri pada ibu post partum dengan Riwayat persalinan Tindakan section caesarea menggunakan uji Independent T-test sebelum dilakukan pijat endorphin terdapat mean rata-rata nyeri 8,40 dan sesudah di pijat endorphin terdapat nilai mean rata-rata 3,60 kemudian nilai mean defferent 4,8 dan nilai (p) velue 0,000.yang artinya ada perbedaan signifikan dalam skala nyeri ibu post partum , caesarea responden sebelum dan sesudah diberikan pijat endorphin. Hasil penelitian ini menunjukan bahwa ada pengaruh pijat endorphin terhadap tingkat nyeri pada ibu pas
CONTEMPORARY CONCEPT OF ARTERIAL THROMBOSIS MECHANISMS. ARTERIAL THROMBOSIS IN CASE OF COVID INFECTION
Authors: Латыпов И.А. , Пюрвеев С.С. , Некрасов М.С. , Деданишвили Н.С. , Тагиров Н.С. 
Published: February 2024

Сложные механизмы тромбообразования традиционно принято рассматривать в рамках так называемой патогенетической триады Вирхова: повреждение сосуда + гиперкоагуляция + замедление кровотока. Несмотря на многократные дополнения и усовершенствования данной концепции, ее суть оставалась прежней. Однако эта трехчленная схема, более или менее применимая для объяснения патогенеза тромбообразования в венах, в классическом ее виде для артериальных тромбозов имеет ограниченное значение. В последнее время начали обсуждать несколько иную концепцию артериальной триады, включающую другие компоненты: 1 — стеноз артерии и ускорение кровотока, 2 — активация тромбоцитов и их взаимодействие с фактором фон Виллебранда (VWF), 3 — повреждение сосудистой стенки. Эта компоновка артериальной триады успешнее объясняет механизмы тромбообразования при стенозах артерий, в первую очередь, при атеросклерозе. С недавних пор также повысилось внимание к связи между заболеваемостью новой коронавирусной инфекцией (COVID-19) и повышением риска тромбообразования. Введение понятия «артериальная триада» в дополнение к «триаде Вирхова» или «тетраде» позволит патофизиологам лучше разделить патогенетические особенности артериальных и венозных тромбозов, а для клиницистов — профилактику и терапию этих состояний в отдельности.
Complex mechanisms of thrombosis are traditionally regarded within the so called Virchov’s pathogenic thriade consisting of blood vessel injury + hypercoagulation + blood-flow slowing down. On spite of multiple additions and attempts at sophistications its essence remaiтs unchanged. However this threenominal scheme which is more or less applicable for explaining the pathogeny of venous thrombosis can be used in case of arterial ones only to a limited degree. Of late a different concept is under discussion namely that of arterial thriade consisting of different components: 1. Arterial stenosis and acceleration of bloodflow; 2. Platelets activation and their interaction with Von Willebrand factor (VWF); 3. Blood vessel wall injury. This composition of arterial thriade is more successfully explaining thrombosis mechanisms in case of arterial stenosis especially in case of atherosclerosis. Of late the attention is focused also at the association between new COVID-infection and increased risk of thrombosis. The new “arterial thriade” concept in addition to classical “Virchov’s thriade” or even that of “tetrade” will help pathophysiologists to better discriminate pathogenetical features of arterial thromboses vs the venous ones and for the clinical doctors to improve prophylaxis and treatment of these separate conditions.
Prioritas Penanganan Perkerasan Ruas Jalan Provinsi Di Kabupaten Kota Di Sumatera Utara Dengan Metode Analytical Hierarchy Process
Authors: Efannur Efannur 
Published: February 2024

Kondisi jalan yang baik dapat memberikan aksesibilitas serta mobilitas yang baik terhadap keberlangsungan kegiatan sosial ekonomi masyarakat. Namun masih banyak dijumpai kerusakan struktural maupun penurunan kinerja fungsional pengerasan jalan di berbagai ruas jalan. Salah satu penyebab masih banyak ruas jalan yang rusak adalah keterbatasan anggaran pemerintah dalam perbaikan dan melakukan tindakan preventif pada pengerasan jalan. Keterbatasan anggaran (budget constraint) pemerintah dalam mengelola kegiatan pengerasan jalan menyebabkan pemerintah harus menyusun peringkat prioritas ruas jalan yang akan ditangani. Penentuan prioritas dengan lebih dari satu kriteria dapat dilakukan dengan menerapkan analisis Multi Criteria Decision Making (MCDM). Kriteria yang digunakan dalam metode AHP dalam penelitian ini ada 4 kriteria utama, Kriteria utama tersebut yaitu Kondisi Fisik Jalan, Volume Lalu Lintas, faktor Ekonomi, dan faktor tata guna lahan. Penelitian ini mengambil lokasi di kabupaten Deli Serdang, Kota Medan, kabupaten Serdang Bedagai, Kota Tebing Tinggi dan kabupaten Karo, dimana yang menjadi objek studi adalah beberapa ruas jalan di Sumatera Utara yang merupakan kewenangan Provinsi Sumatera Utara (Status jalan Provinsi). Dari analisis metode AHP, menurut responden kriteria yang sangat berpengaruh dalam menentukan prioritas penanganan jalan adalah faktor ekonomi (0.548), diikuti faktor kondisi jalan (0.253), faktor lalu lintas (0.146), dan faktor tata guna lahan (0.053). Sesuai hasil dari analisis AHP faktor ekonomi adalah prioritas paling utama (terbesar).
KAJIAN KEUNTUNGAN DAN KELAYAKAN USAHATANI JAGUNG MANIS (Zea mays saccharata sturt) DI KELURAHAN LOKTABAT UTARA KECAMATAN BANJARBARU UTARA KOTA BANJARBARU
Authors: Zulipah Mahdalena  , Yayuk Minta Wahyuningsih  
Published: February 2024

This study aims to determine the costs, production,revenue, profits and feasibility of sweet corn in Loktabat Utara village, Banjarbaru utara district. The method used in the reasearch is survey and observation method. . The sampling technique used purposive sampling method, so that 10 respondents were obtained. The results of this study indicate that the total production of sweet corns in the loktabat utara village was 18.450 kg/farm, with an average production of 1.845 kg/farm. The everage revinue is IDR.1.236.856/ farm. And the average profit earned during one production prosess is IDR.5.522.738,89/farm. The R/C ratio value obtained is 2,90, it’s can be said that sweet corn farming in Loktabat Utara is feas
Analisis Pendapatan Usahatani Semangka (Citrullus Lanatus) Di Desa Tungkaran Kecamatan Martapura Kabupaten Banjar
Authors: Suratman Yan Yozef Agus , Fitriadi Subhan , Khaironi Muhammad 
Published: February 2024

This research aims are : (1). Knowing the technical desription of water melon carrier out by farmer; (2). knowing the cost, revenues and income of water melon farming in Tungkaran Village, Martapura District, Banjar Regency. This research uses survey method with observation technique. This sampling method use saturated simple, namely taking water melon farmers who cultivate seedless water melons is only one person and is taken as a sample farmer. The result of the research is that the area of land use by farmer is 0.75 he and the status of the land is leased. Production is 10,500 kg/farmer or 14,00 tons/ha. The amount of explicit costs is IDR 26,935,433,33/farmer, revenue is IDR 57,750,000.00/farmer, income is IDR 30,814,566.67/farmer
Ernährung auf TikTok. Eine inhaltsanalytische Untersuchung zu Vielfalt, Ernährungskompetenz-Dimensionen und Werbung
Authors: Altendorfer Laura-Maria , Huber Brigitte 
Published: February 2024

Soziale Medien stellen eine wichtige Informationsquelle zu Ernährungsthemen dar. Bisherige Studien zeigen, dass sich auf TikTok zahlreiche Videos dazu finden, jedoch mit variierender Qualität. Entsprechend ist die Entwicklung von Ernährungskompetenz von hoher Bedeutung. Hier setzt die vorliegende Studie an und untersucht mittels einer quantitativen Inhaltsanalyse (n = 150) TikTok-Videos mit Ernährungsinhalten. Konkret wird erhoben, welche Kommunikator:innen zu welchen Themen posten und inwiefern Werbung erkennbar ist. Besonders ausgeprägt sind die Ernährungskompetenz-Dimensionen „Fähigkeiten in der Lebensmittelzubereitung“, „Snacken“ und „soziales bzw. bewusstes Essen“. Thematisch stehen Rezept- und Kochvideos sowie Ernährungstipps im Vordergrund. Inhalte werden überwiegend von fachlichen Laien kommuniziert, Expert:innen geben jedoch signifikant mehr Ernährungstipps. Es zeigt sich eine ausgewogene Darstellung von frischen und verarbeiteten Lebensmitteln, wenngleich deren Qualität kaum thematisiert wird. Selten behandelt werden auch die Haushaltsplanung oder Vorratshaltung von Lebensmitteln. Es wird überwiegend gesundes Snack-Verhalten gezeigt; bei ungesunden Snacks findet sich jedoch signifikant häufiger Werbung. Abschließend diskutiert der Beitrag, welche Potenziale und Herausforderungen die Plattform TikTok Ernährungsexpert:innen bietet, um relevante Inhalte für die Entwicklung von Ernährungskompetenzen zu vermitteln, und weist auf die Gefahr von Fehlinformationen hin.
Attitude to wellness and health life style in modern Russian society
Authors: Zverev Yuriy 
Published: February 2024

There is a strong trend of increased popularity of various forms of health related behaviour and the culture of responsible attitude to wellness and health life style in modern Russian society. The major aim of the present study was to assess the awareness of residents of one of the Federal districts of the Russian Federation about the importance of wellness for human life. The investigation included possible effects of gender, age, educational level, residence on the view of people on importance of wellness. It was conducted in the Volga Federal District. Stratified random sampling method was used for the selection of responders and data collection of 933 respondents (422 males; 511 females) in 3 age groups (20-39 years; 40-59 years; 60 years and above) was realised. The diagnostic tool "WellAwarIn" questionnaire included 10 items was used. The questions targeted five areas: association of wellness and health; wellness in workplace; incorporation of wellness activities in daily life; preferences for wellness procedures; obstructions to implement wellness in daily life. The primary data were analysed using a percent of responses. The percent of responses were calculated for the total sample as well as for the subsamples of responders according to gender, age group, educational level and residence. Pearson correlation coefficient or Cramer non-parametric correlation were used for dependency analysis between responses and independent variables The results declare a tendency of males to associate wellness with active forms of health related behaviour (fitness, sports) while females with relaxation, fitness and massage. Significantly more females tended to practice outdoor activities and healthy diet while males, more males than females reported some type of workplace wellness and health related issues support and benefits. Significantly more males than females reported that they incorporate some wellness activities to daily life.
Use of yoga exercises according to the system yoga in daily life © during the reconditioning stay of employees
Authors: Bednar Roman , Kňazovicová Eva , Melichová Anna 
Published: February 2024

During a reconditioning stay, yoga exercises can have health benefits for ironworks employees who suffer from the risk of hard physical work, noise, heat, dust and vibration. The aim of the work was to find out the satisfaction of the participants of the reconditioning stay during the 7 days of the stay and after the inclusion of yoga exercises among the procedures. Using a non-standard entry and exit questionnaire, with 11 questions closed, 2 open questions, we evaluated the satisfaction during the reconditioning stay of 79 subjects with the health program (passive and active procedures) and yoga against back pain according to the System Yoga in Daily Life ©. 92.21% of subjects rated participation in the reconditioning stay as a benefit. After the reconditioning stay, the back pain was relieved. In the cervical spine the pain intensity changed from 5.1 to 3.3 p < 0.0001, in the thoracic spine from 4.4 to 2.6 p = 0.0063 and in the lumbar spine from 5.2 to 3.0 p < 0, 0001. Of the active procedures, 20.25% would choose yoga exercises against back pain from the System Yoga in Daily Life ©. 72.36% of respondents would prefer relaxation, 27.63% breathing exercises - pranayama and 13.16% exercises - asanas. Yoga exercises according to the System Yoga in Daily Life © are recommended to be included as standard as one of the active procedures within reconditioning stays.
Analysis of "Productive and Educative" Performance in the Lesson Studies of the Center of Excellence SMK (Study at State Vocational High School 4 Bandar Lampung)
Authors: Nurhayani  , Sinaga Risma Margaretha , Pujiati  
Published: February 2024

This research was carried out to determine the implementation of the teaching factory learning model and Project Base Learning in an effort to improve the productive and educational performance of grade XI students in specialization subjects at the State 4 Bandar Lampung vocational school. This research is qualitative research using data analysis techniques, namely Data Resolution, Data Presentation, Conclusion Drawing/Verification. The results of the Operational Research of the Education Unit by using the suitability of the Teaching Factory and PjBL planning models with the integration of the curriculum with each stakeholder and the appropriate assessment, the planning of the Teaching Factory and PjBL is able to improve Educational and Productive Performance. The Teaching Factory and PjBL models have a good contribution in improving the Educational and Productive Performance of Students in the Vocational School of Negeri 4 Bandar Lampung in the Department of Hospitality.
Utilizing Digital Resources and Platforms to Enhance the Teaching of Arabic Language and Literature in Islamic Education
Authors: Ibrahim Umar , Attahiru Abubakar , Muktar Atika , Umar Bunza Kabiru 
Published: February 2024

This study explores the transformative potential of integrating digital resources and platforms to enhance the teaching of Arabic language and literature in Islamic education. Recognizing the evolving landscape of education and the growing influence of technology, this study investigates the theoretical framework supporting the use of digital tools in pedagogy within Islamic settings. A comprehensive review of literature reveals the current state of technology integration in Arabic language and literature education and identifies gaps in research that necessitate further exploration.
The paper provides an in-depth examination of available digital resources and platforms suitable for language and literature instruction, categorizing them based on their applicability. Practical implementation strategies are proposed, considering the cultural and religious nuances inherent in Islamic education. The paper concludes with recommendations for future research and underscores the importance of continued exploration of emerging technologies to advance Arabic language and literature education in Islamic contexts.
Volatility Spill-Over and Financial Contagion Effect of Conventional Stock on Islamic Equity in Nigeria: Evidence from Covid-19
Authors: Salisu Abubakar 
Published: February 2024

This study empirically investigated volatility spill-over and financial contagion effect between conventional stocks and shariah compliant equities before and during covid-19 pandemic in Nigeria. Banking and insurance sectoral stocks indices were selected to represent conventional equities while Nigerian stock exchange lotus islamic index represent islamic stocks. Daily closing stock price data from 02-01-2018 to 26-02-2020 for pre-covid and 27-02-2020 to 31-12-2021 for pre-covid and during covid were considered. DCC-GARCH model (Dynamic conditional correlation- Generalized Autoregressive Conditional Heteroskedasticity Model) was deployed to examine the spill-over effect while t-test was applied to check the consistency of the DCC coefficient before and during the pandemic. The result of the multivariate GARCH show that both banking and insurance stocks have long run volatility spillover effect on lotus islamic index, the result also revealed no significant increase in conditional correlation during covid-19 pandemic which indicate absence of financial contagion from the conventional to islamic stocks. The results provide important information to researchers, investors, and policymakers