bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Effect of Leverage, Profitability, Company Size, and Institutional Ownership on Profit Management Using Modified Jones, A Meta-Analysis Study
Authors: Fong Anatapindika , Ruci Patrick Prajnananda , Herman Katherine Nastasya , Meiden Carmel , Apriwenni Prima 
Published: January 2024

Apart from being a form of management accountability for the use of entrusted resources, the profit and loss condition of a company is also often used by the company's stakeholders widely because it has predictive value. This makes the management try to do earnings management so that the company's performance looks better by external parties. Many studies related to the effect of leverage, profitability, company size, and/or institutional ownership on earnings management actions have been carried out and have different significance results. This study aims to expand the theory and remove inconsistencies in the research results by using meta-analysis techniques. Meta-analysis itself is a way that can integrate the results of existing studies and reveal patterns of relative invariance and causes of differences in results. The data taken in this study are secondary data taken through various sources in the form of journals, research results, and literature studies that discuss the factors that influence earnings management actions. This study uses the Modified Jones model in detecting the presence of earnings management in a company. The data collection technique used the observation method using data from previous studies. The sample data used for this study were 29 studies. The results of the meta-analysis show that leverage, profitability, firm size and institutional ownership have a significant effect on earnings management actions.
The Effect of Institutional Ownership, Independent Commissioners and Debt Policy on Financial Statement Integrity
Authors: Suzan Leni , Nasution Melly Juwita 
Published: January 2024

There are still many reporting incidents carried out by many parties, making it difficult for investors to make decisions because the integrity of financial reports cannot be trusted. The purpose of this study is to disentangle the partially and simultaneously impacts of institutional ownership, independent commissioners, and debt policy on the reliability of financial statements. This article's secondary data came from the Indonesia Stock Exchange. The population in the study for the years 2017-2021, the sample comprises of 20 coal-focused mining companies trading on the Indonesia Stock Exchange. The study sample was selected by a process of purposive sampling. In this study, the data was analyzed using panel data regression analysis in Eviews 12. The results suggest that independent commissioners, institutional ownership, and debt policy all play significant roles in determining the reliability of financial reporting. Institutional Ownership and Debt Policy partially have a significant effect on the Integrity of the Financial Statements, while the Independent Commissioner does not affect the Integrit y of the Financial Statements. Considering that the adjusted R square rate value is only 0.65 percent and the rest is caused by other variables that may have a greater influence on the application of accounting conservatism, researchers are advised to test other variables that have a greater influence on accounting conservatism, either directly or through use of different proxies such as caution. Management should re-evaluate the role of independent commissioners in managing corporate governance if they want to increase the reliability of financial reports.
The Influence of Regional Asset Management and Internal Control Systems on the Quality of Financial Reporting in the Bandung City Education Department
Authors: Muhlisoh Fitria ZamZam , Kurhayadi Kurhayadi , Sucipto Bambang 
Published: January 2024

This research aims to find out whether regional asset management and the internal control system influence the quality of financial reports at the Bandung City Education Office. The independent variables are regional asset management and the internal control system, as well as the dependent variable, namely the quality of financial reports. This type of research is included in quantitative research, while the research methods used are descriptive and verification methods. The population in this research is employees in education units at the Bandung City Education Office, totaling 349 units. The sampling technique is probability sampling using simple random sampling, while to calculate the number of samples using the Slovin formula with a significance level of 10%, this is due to limited research permits granted by the Bandung City Education Office, so the total sample is 78 employees in education units at the Bandung City Education Office. The data analysis used in this research is multiple linear regression analysis using SPSS software. Partial and simultaneous research results show that regional asset management and the internal control system influence the quality of financial reports at the Bandung City Education Office. Apart from that, regional asset management and internal control systems has an influence on the quality of financial reports by 65.4%.
Analisis Pengaruh Pengeluaran Pemerintah, Ekspor, Dan Pembentukan Modal Tetap Bruto Terhadap Pertumbuhan Ekonomi Di Sumatera Barat
Authors: Riani Ika Nadya , Nelvia Iryani  
Published: January 2024

Penelitian ini bertujuan untuk mengetahui pengaruh Pengeluaran Pemerintah, Ekspor, dan Pembentukan Modal Tetap Bruto Terhadap Pertumbuhan Ekonomi di Provinsi Sumatera Barat baik pengaruh secara parsial maupun simultan. Data yang digunakan dalam penelitian ini adalah data sekunder tahunan pada periode 2011 – 2022 dalam deret waktu (time series). Data diperoleh dari Badan Pusat Statistika Sumatera Barat. Analisis yang dilakukan pada penelitian ini digunakan persamaan regresi dengan metode Ordinary Least Square (OLS) dengan bantuan software SPSS 26. Hasil dari Penelitian ini menunjukkan bahwa : 1) Pengeluaran Pemerintah dan Pembentukaan Modal Tetap Bruto secara parsial berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi di Sumatera Barat; 2) Ekspor secara parsial berpengaruh positif dan tidak signifikan terhadap pertumbuhan ekonomi di Sumatera Barat; 3) Secara simultan, Pengeluaran Pemerintah, Ekspor, dan PMTB berpengaruh positif dan signifikan sebesar 94,1% terhadap Pertumbuhan Ekonomi di Sumatera Barat dan sisanya dipengaruhi variabel lain sebesar 5,9%
Memahami Makna Semantik Lafaz Nasihat dan Wasiat dalam Al-Quran: Pendekatan Teori Toshihiko Izutsu
Authors: Abdurrohman Roni , Nurbayan Yayan , Sopian Asep 
Published: January 2024

Untuk memahami Al-Quran terdapat beberapa metode yang bisa digunakan, salah satunya adalah yang dianjurkan oleh Toshihiko Izutsu: metode semantik. Salah satu persoalan yang dibahas dengan metode semantik Tashihiko adalah bagaimana menginterpretasikan konsep Al-Quran tentang Nasihat dan wasiat melalui penggunaan semantik. Langkah yang akan digunakan meliputi pencarian makna dasar dan relasional yang kemudian mencari worldview dalam hal ini bagaimana Al-Quran menggunakan dua kata tersebut. Kata Nasihat beserta derivasi nya di sebutkan sebanyak 12 kali, sedangkan kata wasiat dan derivasinya disebutkan sebanyaak 26 kali dalam Al-Quran. Kata Nasihat yang diartikan sebagai kalimat yang mengungkapkan sebuah frasa berupa ajakan kepada orang yang diNasihati dan wasiat yang diartikan sebagai amanat dan pesan yang disambungkan dari pewasiat kepada penerima wasiat memiliki kedekatan makna.
There are several methods for understanding Al-Quran, one of which is encouraged bystoshihikosizutsu: semantics methods. Onesof the issues discussed bystashihiko'sssemantic method of semantics is how to interpret Al-Quran concepts of Nasihat and Wasiat the use of semantics. The move would involve a basic and relational search for worldview in this case how the Al-Quran uses the two words. The words of counselsswith its derivatives are 12 times mentioned, while the wills and derivatives are mentioned 26 timessin the Al-Quran. Thesword counsel is defined asa sentence expressing a phrase of invitation to the person recommended and the will defined asa commission and a message connected from the wills to the beneficiaries has a closeness to meaning
Meningkatkan Keterampilan Membaca Siswa Dengan Metode Bernyanyi Dalam Pembelajaran Bahasa Arab di SDIT Al Jabar
Authors: Rasyid Fahrur , Makruf Imam 
Published: January 2024

Peranan Bahasa Arab disamping sebagai alat komunikasi dan peribadatan umat islam juga berperan di dalam dunia pendidikan khususnya di sekolah-sekolah berbasis islam. Sebagian siswa beranggapa bahswa bahasa arab adalah bahasa yang sulit untuk difahami, dan ini menjadi tugas seorang guru dalam mengajarkan bahasa arab agar dapat diterima baik oleh siswa. Mengajarkan bahasa arab tentu terdapat kendala-kendala yang dihadapi, salah satunya adalah keterbatasan siswa SDIT Al Jabar dalam keterampilan membaca. Membaca merupakan salah satu keterampilan berbahasa yang sangat penting di samping tiga keterampilan berbahasa lainnya. Metode bernyanyi dapat membantu siswa-siswa untuk memahami teks bacaan bahasa arab maupun kosa-kata bahasa arab. dengan bernyanyi dapat menuntun siswa yang belum bisa membaca tulisan arab dan seiring berjalannya waktu siswa dengan sendirinya dapat membaca teks bahasa arab tersebut. kreatifitas dalam mengolah metode bernyanyi menjadi hal yang penting, seperti halanya kreatifitas dalam salaam pembuka, lagu pembukaan pembelajaran, pengenbangan materi dengan lagu-lagu serta lagu penutup pembelajaran. manfaat penerapan metode bernyanyi membuat siswa-siswi SDIT Al Jabar menjadi aktif, mendapat pengalaman baru, motivasi dan minat belajar bahasa arab meningkat dan mempermudah siswa dalam mempelajari materi bahasa arab.
The role of Arabic besides being a means of communication and worship of Muslims also plays a role in the world of education, especially in Islam-based schools. Some students think that Arabic is a difficult language to understand, and it is the duty of a teacher to teach Arabic so that it can be well received by students. Teaching Arabic certainly has obstacles faced one of them is the limitations of SDIT Al Jabar students in reading skills. Reading is one of the most important language skills in addition to the other three language skills. The singing method can help students to understand Arabic reading texts as well as Arabic vocabulary. By singing can lead students who cannot read Arabic script and over time students can automatically read the Arabic text. Creativity in processing singing methods is important, such as creativity in the opening song, opening song of learning, development of material with songs and closing songs of learning. The benefits of applying the singing method make SDIT Al Jabar students become active, get new experiences, motivation and interest in learning Arabic increase and make it easier for students to learn Arabic material.
Problematika Implementasi Kurikulum Merdeka Pada Pembelajaran Bahasa Arab di SDIT Al-Ihsan Colomadu
Authors: Indriani Luci , Suharto Toto , Qosim Muhammad Nanang 
Published: January 2024

Kondisi dan keadaan dunia pendidikan saat dilanda covid 19 mencetuskan kebijakan kementrian pendidikan dan kebudayaan yang merubah kurikulum darikurikulum2013 menjadi kurikulum merdeka dengan tujuan siswa dapat belajar secara mandiri dan menggunakan media digital namun dalam masa peralihan mengalami beberapa problematika sehingga artikel ini bertujuan untuk mendeskripsikan apa saja ploblematika yang terjadi dalam mengimplematisikan kurikulum merdeka khususnya di SDIT Al-Ihsan yang berada di Colomadu. Penelitian ini menggunakan metode kualitatif lapangan dengan teknik pengumpulan data observasi, wawancara dan dokumentasi. Problematika implementasi kurikulum merdeka yang terjadi di SDIT Al-Ihsan ialah kurangnya persiapan dari pihak sekolah seperti perencanaan pembelajaran, buku bahan ajar bahasa Arab dan kemampuan guru dalam mendesain pembelajaran.
The conditions and circumstances of the world of education when hit by Covid 19 sparked a policy from the Ministry of Education and Culture which changed the curriculum from the 2013 curriculum to an independent curriculum with the aim of students being able to learn independently and using digital media, but during the transition period they experienced several problems, so this article aims to describe what problems are occurring occurred in implementing the independent curriculum, especially at SDIT Al-Ihsan in Colomadu. This research uses qualitative field methods with data collection techniques of observation, interviews and documentation. The problem with implementing the independent curriculum that occurs at SDIT Al-Ihsan is the lack of preparation from the school such as lesson plans, Arabic language teaching materials and teachers' ability to design lessons
DESAFIOS NA ALIMENTAÇÃO ESCOLAR NO ESTADO DE GOIÁS DIANTE DA PANDEMIA DA COVID-19
Authors: Mariatt de Oliveira Champangnatte Dostoiewski , Messias Gonçalves Ribeiro Watanabe Dayane 
Published: January 2024

A pandemia da COVID-19 provocou diversos prejuízos a sociedade. E na educação no Estado de Goiás isso não foi diferente. Com a suspensão das aulas, iniciou-se o desafio da continuidade ao Programa Nacional de Alimentação Escolar - PNAE para garantir o acesso a alimentação das crianças que continuariam estudando em casa. Para tanto, foram publicadas resoluções e portarias que autorizaram e regulamentaram a distribuição de gêneros alimentícios adquiridos no âmbito do PNAE aos responsáveis dos estudantes durante a pandemia. O objetivo deste estudo foi refletir sobre os desafios para execução do PNAE durante o cenário pandêmico. Como metodologia, foi realizada uma pesquisa de revisão documental e bibliográfica, com uma abordagem qualitativa de análise. Este trabalho justifica-se pela necessidade de compreender o PNAE como uma política pública que deve ser garantida com qualidade para os estudantes da Educação Básica. Como resultado das análises realizadas, constatou-se que o PNAE contribuiu para a autonomia alimentar dos estudantes e suas famílias. É importante fortalecê-lo como política pública indispensável na Educação Básica.
Propos introductifs
Authors: Théry Philippe 
Published: January 2024

Introduire un colloque lors duquel tous les aspects de l’immunité d’exécution seront ensuite examinés rend cette tâche difficile. Aussi, plutôt que de l’affronter, ces propos introductifs aborderont, sans d’ailleurs les approfondir, quelques aspects de l’immunité d’exécution, substantiels, mais aussi procéduraux, qui peuvent paraître secondaires. La première question, non seulement théorique, mais encore dépourvue de conséquences, porte sur l’adjectif « restreint » que l’on associe au substantif « immunité ». La deuxième sur la distinction des immunités de juridiction et d’exécution qui a prêté à hésitation à propos des mesures conservatoires. La troisième sur ce que j’ai appelé le « dilemme de Motulsky » qui, à propos d’une question de procédure – dans quel ordre les moyens de défense tirés de l’immunité ou de l’incompétence internationale de la juridiction saisie doivent-ils être invoqués – examine les rapports entre immunité et incompétence. La quatrième et dernière, plus importante, est consacrée à l’émergence de la notion d’émanation qui permet d’élargir le droit de poursuite d’un créancier.
Subcutaneous Emphysema after Transurethral Resection of Bladder Tumor: A Rare Case Report and Review of the Literature
Authors: Giannakodimos Ilias , Kotoulas Charalampos , Lampropoulos Andreas , Mpoulalas Ioannis , Tzelepis Konstantinos 
Published: January 2024

Abstract
Transurethral resection of bladder tumors (TUR-BT) comprises the gold standard surgical approach for the management of the majority of bladder cancer cases, both for the diagnosis and treatment of these cases. Patients subjected to TUR-BT may present with various complications, such as gross hematuria, urinary infection, and postsurgical pain. The incidence of subcutaneous emphysema after TUR-BT is extremely rare and urologists should be aware of this extremely rare complication.
A Rare Case of Solitary Palatal Myofibroma in a Young Pediatric Patient
Authors: Wakhloo Tulika , Reddy Gosla , Chug Ashi , Kumar Arvind 
Published: January 2024

Abstract
Myofibroma (MF) is a benign spindle cell neoplasm rarely found in the oral cavity. It is common in males than females (2:1) and mostly seen to develop before 2 years of age with few cases reported in adults. This article reports a rare case of solitary MF of the hard palate in an 8-year-old female child; highlighting the clinical features, histopathology, differential diagnosis while emphasizing the importance of immunohistochemistry in establishing an accurate diagnosis and management of the same. The objective should be to differentiate benign versus malignant spindle cell lesions of smooth muscle, nerve tissue, fibrocytic, and histiocytic origin. Rapid growth of the lesion often raises suspicion of malignancy and may lead to misdiagnosis and inappropriate management.
Knowledge, Attitude and Awareness among Diabetic vs. Non-Diabetic Patients about the Association between Diabetes and Oral Health
Authors: Kaur Jaswinder , Pruthi Gurleen Kaur , Kapoor Harsimran Singh , Narang Vishwas , Kaur Akaljot , Gupta Aakash 
Published: January 2024

Abstract

Background:
Global prevalence of diabetes is rapidly increasing with an estimate to affect 593 million worldwide by 2035. Current evidence clearly states an association between oral diseases and diabetes mellitus with manifestations like periodontitis, peri-implantitis, xerostomia, etc. Despite this obvious link, knowledge, awareness and attitude of general population towards this are not fully understood.

Aims:
To assess public knowledge and awareness on association between diabetes and oral health and assess their attitude towards oral hygiene care and maintenance.

Methods and Materials:
A three-part structured questionnaire was developed with multiple choice questions and circulated among patients visiting a private dental college. A total of 502 questionnaires were evaluated, and results were statistically analysed.

Statistical Analysis Used:
Student-t test and Chi-square test using SPSS software.

Results:
Majority of the participants were male and lived in urban area. 41.8% respondents had diabetes, out of which 86.7% had no awareness of the type. A significant number of non-diabetic individuals had awareness of excessive sugar intake as a cause of diabetes. Greater number of diabetic patients (96.7%) reported dry mouth, whereas only 53.3% had periodontal complications. 90% participants use tooth brush as oral hygiene aid. Only 10.6% participants follow regular dental visits. Majority of subjects (60.6%) listed their friends and family as major source of information.

Conclusion:
More people are aware of systemic complications of diabetes as compared to oral problems. A better interdisciplinary relationship is required among dentists and physicians to improve knowledge and awareness of general population.
Effectiveness of Amine Fluoride Mouthwash in Preventing White Spot Lesions during Fixed Orthodontic Therapy - A Randomized Control Trial
Authors: Ravi Kiran K. R. , Sabrish Sharanya , Mathew Silju , Shivamurthy Prashantha G. , Sagarkar Roshan 
Published: January 2024

Abstract

Background and Aim:
One of the main reasons that patients seek orthodontic treatment is aesthetics. Unfortunately, treatment with fixed orthodontic appliances can at times increase the chances of developing white spot lesions on the surfaces of teeth, thus creating a new aesthetic issue for the patient. The prevalence of white spot lesions (WSL) reported after treatment varies from 2% to 97%, and these lesions can occur despite increased attention to hygiene. Hence the aim of this study was to assess the effect of Amine fluoride mouthwash in preventing white spot lesions during fixed orthodontic therapy.

Materials and Methods:
Study participants were randomly divided into two groups (Group A – experimental 25 patients and Group B – control 25 patients). The pre-intervention and post-intervention intra-oral digital photographs were analysed by using ImageJ software to assess the percentage of the facial surface affected on the teeth (10 maxillary teeth), which had white spot lesions.

Results:
The mean value of WSLs showed significant difference between the experimental and control groups. Mean values of WSL in the experimental group decreased from 2 to 1.54 with a mean difference of 0.46 after 6 months of follow-up which indicated that amine fluoride mouthwash was effective in preventing WSLs during fixed orthodontic treatment.

Conclusion:
WSLs scores were significantly reduced in patients who received the mouthwash when compared to patients who followed standard oral hygiene regimen with fluoridated toothpaste only. In clinical practice, amine fluoride mouthwash is an effective method for the prevention of WSLs during fixed orthodontic treatment.
Morbidity Profile and Cholinesterase Levels among Sprayers in Selected Tea Plantations in South India
Authors: Kannan Radhika , Ramesh Naveen 
Published: January 2024

Background:
The tea plantation industry is composed of a complex chain of workers whose functions often overlap. There has been an extensive use of pesticides in this sector, and in the long term, these can have detrimental effects on the chemical sprayers working in the tea plantations.

Aims:
To assess the morbidities related to pesticide toxicity and document the most recent plasma cholinesterase levels among the pesticide sprayers working in selected tea plantations in South India.

Methods:
A cross-sectional study was conducted among 290 chemical sprayers in selected tea plantations in South India after approval from the Institutional Ethics Committee and permission from the plantations. A structured interview schedule was administered by face-to-face interview with the selected sample. The blood cholinesterase detection done at the Estate Hospital was documented by the interviewer.

Results:
The mean age of the participants was 45.6 ± 8.5 years and all of them were males. About 35.2% of the participants had reported at least one symptom of organophosphorus toxicity. The most common symptom was headache (21.7%) followed by itching of the eyes (20%) and watering of the eyes (16.2%). The blood cholinesterase values were normal in most of the sprayers in the study and only four (1.4%) sprayers had values less than the reference range. There was a significant association between the duration of work, method of spraying, and the blood cholinesterase levels indicating that greater duration of exposure and more direct contact with the chemical raise the cholinesterase levels significantly.

Conclusion:
The symptoms of pesticide toxicity were reported among the sprayers. The blood cholinesterase levels were normal for most of them.