bluuebunny/crossref_metadata_2025_split huggingface dataset:
INTELIGENCIAS MÚLTIPLES Y RENDIMIENTO ACADÉMICO EN ESTUDIANTES DE SECUNDARIA DE UN COLEGIO PARTICULAR DE LIMA, PERÚ
Authors: Galarza-Porras Yraida E , Torres Acuña William 
Published: July 2023

El presente estudio buscó establecer la relación existente entre las inteligencias múltiples y el rendimiento académico de los estudiantes de secundaria de un colegio particular de Lima, Perú. La muestra se constituyó con 272 estudiantes de ambos sexos, de los grados de primero a quinto de secundaria. El instrumento utilizado fue la escala Minds y el promedio de notas final en los cursos de matemática, comunicación, arte y educación física. Los resultados determinaron una correlación baja: Entre las variables inteligencia lógico matemática y el rendimiento académico promedio final en matemáticas; al relacionar las variables inteligencia verbal lingüística y el rendimiento académico promedio final en comunicación y entre las variables inteligencia musical y el rendimiento académico promedio final en arte, en la muestra de estudio. El tamaño del efecto es pequeño en los hallazgos mencionados. No se encontró relación entre inteligencia corporal kinestésica y el rendimiento académico promedio final en educación física en los participantes. Otros estudios realizados, encontraron relación entre las variables objeto de la investigación, denotando un nexo entre ambas.
ACCOUNTING POLICY AND ITS INFLUENCE ON THE ACTIVITIES OF ENTERPRISES IN WARTIME CONDITIONS
Authors: Godniuk Iryna , Shevchuk Nataliia 
Published: July 2023

Practical management of the accounting process at Ukrainian enterprises requires the formation of their own accounting policy at each of them, which is the basis of the organization of the accounting process and the most important management tool. The article reveals the essence and procedure of development of accounting policies by domestic enterprises. It is proposed to define the accounting policy as a set of principles, methods, procedures, ways of organizing and maintaining accounting, compiling and submitting financial statements, which are chosen by the economic entity independently, taking into account the peculiarities of its activity over a long period and are reflected in the internal regulatory document of the enterprise. As a result of the research, the factors affecting the formation of accounting policy in the conditions of martial law and their reflection in accounting are summarized. New operations and new business risks were considered, which influenced the formation of the accounting policy, which in the conditions of martial law in most enterprises does not meet the requirements of the law and does not provide an opportunity to form a holistic view of the peculiarities of the accounting methodology and organization of a certain enterprise. Changes to the basic principles of the accounting policy and new components of the accounting policy are proposed, which may require changes in the conditions of martial law.
Based on the analysis of the practical aspect of the development of the accounting policy of enterprises in Ukraine the peculiarities of the disclosure of the tax policy of the enterprise are determined and the standards are given: the taxation system used by the enterprise; method of accounting of income and expenses in the organization's activities; the procedure for calculating the tax base for taxation.
Criteria for selecting and changing accounting policy, accounting approach to disclosure of information about changes in accounting policy, accounting estimates and correction of errors are established.
The Influence of Online Promotion, Service Quality, and Price on The Sustainability of Culinary Msmes In Parepare City After The Covid-19 Pandemic In The Perspective of Maslahah
Authors: Fitriani Fitriani , Nurhayati St. , Muhammadun Muzdalifah , Semaun Syahriah , Bahri S Andi 
Published: July 2023

Abstract
The purpose of this study is to determine the effect of online promotion, service quality, and price on the sustainability of culinary MSMEs in the city of Parepare after the COVID-19 pandemic in the perspective of the community. This type of research is a mixed method. The approach used is a descriptive and associative approach. The research was conducted in Parepare City to MSME actors. Data collection techniques and instruments were carried out through the distribution of questionnaires to 50 samples. The methods used to test the hypothesis are by using pearson product moment correlation analysis techniques, multiple linear regression, f test, coefficient of determination (R2) and interview. The results showed; 1) Online promotion (X1) is very good, evidenced by respondents' answer scores of 88% in the category of 84.01% - 100% with a very good classification. 2) Service quality (X2) is good, evidenced by respondents' answer scores of 83% in the category of 68.01% - 84.00% with a good classification. 3) The price adjustment (X3) is very good, evidenced by the respondent's answer score of 85% in the category of 84.01% - 100% with a very good classification. 4) Sustainability (Y) is very good, evidenced by respondents' answer scores of 85% in the category of 84.01% - 100% with a very good classification. 5) There is no relationship between online promotion (X1) and weak significance to the sustainability variable (Y), evidenced by significance values of 0.088 > 0.05, so there is no correlation. 6) There is no relationship between service quality (X2) and weak significance to the sustainability variable (Y), evidenced by a significance value of 0.122 > 0.05, so there is no correlation. 7) There is no relationship between price (X3) and weak significance to the variable sustainability (Y) as evidenced by a significance value of 0.129> 0.05. 8) Online promotion (X1), service quality (X2), and pricing (X3) have no partial effect on sustainability (Y), as evidenced by their respective significance values of 0.140, 0.229, 0.211 > 0.05, concluded to have no effect. 9) Online promotion (X1), service quality (X2), and price (X3) simultaneously have no significant effect on sustainability (Y), evidenced by a sig of 0.097> 0.05 or a calculated F value of 2.234 < Ftable 2.81 is concluded to have no effect. (10) The most dominant variable for sustainability (Y) is online promotion (X1) with an unstandardized coefficients value of 0.244.( 11) MSME actors in Parepare City maintain the sustainability of their business by implementing good strategies in accordance with the principles of Hajiyyah benefit.
The Effect of Non-Performing Financing of Mudharabah and Murabahah Financing on Profitability of Islamic Banking
Authors: Maulana A Andi Bintang , Anwar Anwar , Budianty Hety 
Published: July 2023

Sharia Bank is a business entity that collects funds from the public in the form of deposits and distributes them to the community in order to improve the standard of living of many people. This study aims to determine the effect of Non-Performing Financing (NPF) of Mudharabah financing and Murabahah financing on Sharia Banking Profitability. This research is a quantitative research type. This research data is taken from the annual report of Islamic banking and the Financial Services Authority (OJK). The research variables include the independent variable is NPF Mudharabah financing and NPF Murabahah financing and the dependent variable is Profitability. The number of samples in this study, which is 60, is an annual report from 10 Islamic Banking during 2015-2020. The analysis technique used is multiple Linear Regression. The results showed that based on the partial test of Non Performing Financing (NPF), mudharabah financing has a negative and partially significant influence on Profitability in Islamic Banking and Non Performing Financing (NPF) murabahah financing has a negative and significant influence on Profitability in Islamic Banking. and based on simultaneous tests show that Non-Performing Financing (NPF) mudharabah financing and Non Performing Financing (NPF) murabahah financing together have a negative and significant effect on profitability The dominant variable simultaneously affects the level Profitability in Islamic Banking is NPF murabahah financing.
The Poetics of Duality in the Works of Sadegh Hedayat
Authors: Sadeghi Sahlabad Zeinab 
Published: July 2023

The article is devoted to the study of the semantic spectrum of duality in the works of S. Hedayat. The intertextual links between works of S. Hedayat, N. Gogol and F. Dostoevsky are considered.It is noted that F. Dostoyevsky’s novel “The Double” and the story of S. Hedayat “The Blind Owl” brings together the image of the protagonist – a man of the “underground” seeking to isolation from the hostile environment. The psychological complex of the underground acquires in the creative manner of S. Hedayat both behavioral and topological certainty, being realized in the image of the tomb room. The author considers the meanings of duality in the context of madness, going back to the story of N. Gogol “Notes of a madman”. The works of Russian classics are correlated in the article with the Iranian folklore heritage. It is noted that the imagery of “The Blind Owl” is organized in the logic of the twin myth. Zoroastrian model of the world order is manifested in the artistic interpretation of the Sizdah be dar holiday. In the two-part composition of the story the holiday formalizes the semantic constants of demonism and love. In the mythological context of the story “The Blind Owl” duality is realized as a confrontation of good and evil.Hedayat’s poetics of duality combines folklore and literary traditions, so that the phenomenon of the double is framed in an ontological scale. Hedayat’s poetic synthesis is understood as a pioneering work that defined the subsequent development of Iranian prose.
Parallel Economies in Syria: A New Interpretation of the Notion
Authors: Matveev Igor 
Published: July 2023

The war of sanctions initiated by the West against Russia has highlighted importance of concepts related to parallel economic processes which includes an imperative of broadening definition of the parallel economy beyond “shadow economy” and “local economy” approaches. The 11-yearlong Syrian conflict constitutes an example of genesis of parallel economies as products of warfare, foreign interventions, and terrorist assaults by the “Islamic State of Iraq and Syria” (ISIS). Those economies encompass the “ISIS caliphate,” “Autonomous Administration of Northern and Eastern Syria,” “Syrian Interim Government,” and “Syrian Salvation Government” – all non-controlled by the Syrian authorities [Matveev, 2022, p. 108]. Their features imply unequal economic potential along with high dependence on neighboring Turkey and Iraq. Reviewing siege economies and divided cities emerging on the Syrian soil together with comparative analysis of Syria and other Arab countries enables us to define conditions required for the genesis of a parallel economy. Among them deeply divided societies and/or armed conflicts on vast territories with deep fragmentation or in geographically isolated regions coinciding with large-scale foreign interventions, original diversification of income, and capabilities for foreign trade. In conclusion, the author defines the parallel economy as a system of economic relations grown within a state in coexistence with its official economy characterized by generating income, administrating economic affairs, and conducting foreign trade independently from the center. The Syrian experience of overcoming sanctions could become valuable for Russia which, in turn, using her political-military presence could assist in economic reunification of this country on the way to restoration of its territorial integrity.
Completely Prime Modules for Graded Simple Modules Which is Simple Over Leavitt Path Algebra
Authors: Risnawita Risnawita , Zubaidah Zubaidah 
Published: July 2023

We characterize a graded simple module in the setting Leavitt path algebras L which is the completely prime module. Let m M and r A, an A-module M is called a completely prime module if for one m M and r A then 0 or m = 0. In this article, we show that If u is a sink or an infinite emitter, then a graded simple module which is simple is not a completely prime module.
Development of a Physics Module Based on Augmented Reality Integrated with Al-Quran Verses on Electricity
Authors: Nabil Ziyad Fadhlan , Haris Venny , Idrus Hadiyati , Ayop Shahrul Kadri , Alias Siti Nursaila 
Published: July 2023

Learning resources in the form of teaching materials that are interesting, innovative, communicative, contextual, and technology-based is a demand for public learning now. In line with the West Sumatra Regional Government program in integrating Al-Qur'an education in subjects in Senior High School, especially physics subjects, it is also something that must be included in the teaching materials. Even though there are many teaching materials and technology-based electronics that have been created, printed teaching materials remain the choice for the convenience of students in the study. Therefore, a physics module based on augmented reality integrated verses of the Qur'an on electricity is developed. The purpose of this study is to find out the validity and practicality of the module. This research is development research (R&D) using a 4D model (Define, Design, Develop, and Disseminate). This research is up to develop stage (validity and practicality). The results of the study indicate that the teaching material in the form of integrated augmented reality-based modules of electricity is very valid. This result is according to four experts in terms of the feasibility of content, presentation, language, and graphics. The average score for the module is 90.09%. This module then tested 18 students in grade XII and the physics teacher of Raudatul Jannah Islamic School to gain the practicality aspect. The result was 85.48% (students) and 90.90% (teachers), which are very practical. In conclusion, the module was very valid criteria according to the expert and was very practical based on the questionnaire filled out by students and teachers.
SAVI Learning Model in Improving Students' Learning Interest and Thinking Ability in Balaghah Learning
Authors: Ulin Nuha Muhammad Afthon , Nisa Ida Fauziatun , Anwar Saeful , Musyafaah Nurul 
Published: July 2023

This study aims to determine the effect of the SAVI learning model (Somatic, Auditory, Visualization, Intellectual) on students' learning interests and critical thinking skills in the Balaghah subject at the Adnan Al-Charis Bojonegoro Islamic Boarding School. This study used a quantitative approach with a quasi-experimental research type with a non-equivalent control group design. Class A is the control class with 15 students, and class B is the experimental class with 15 students. Data collection methods include observation, questionnaires, tests, and documentation. Meanwhile, data analysis used descriptive statistics, sample t-test, and the N-Gain test. From the results of this study, it was obtained 1) The SAVI learning model was effective in increasing students' interest in learning. The results of the independent sample t-test (2-tailed) < 0.05, which is 0.000; 2) The SAVI learning model is less effective in improving students' critical thinking skills. The N-Gain result for the experimental class is 59%; 3) There is an influence between the SAVI learning model on students' learning interest, the results of Sig (2-tailed) < 0.05, which is equal to 0.000, while the SAVI learning model has no influence on students' critical thinking skills, the results of Sig (2-tailed) > 0.05, namely of 0.903.
Tathwîr al-Mawâd at-Ta’lîmiyyah li Mahârah al-Istimâ’ bi-Istikhdâm Plotagon Studio
Authors: Zulfanuria Alfin Khoiri , Asy’ari Hasyim 
Published: July 2023

This study aimed to develop the listening skills teaching materials using the Plotagon Studio for class VII students of MTs Hikmatul Amanah Mojokerto and to determine the effectiveness of it. The type of this research was Research and Development (R&D) by adopting the ADDIE development model comprised of five stages including (Analyze, Design, Development, Implementation, and Evaluation). The data collection techniques were observations, interviews, questionnaires, and tests. Data analysis was carried out by the statistical program SPSS 23 with paired sample T-Test and N-Gain Score. The results showed that the listening skills teaching materials using the Plotagon Studio was considered feasible and needed by the students in learning Arabic. The precentage score of validity from the material expert was 81.25%, from the design expert was 79.5% and 90% from the linguist. The use of listening skills teaching materials using the Plotagon Studio has been proven to be effective. It was evidenced by the results of the Paired Sample T-Test obtained (Sig (2-tailed)) value<0.005 It indicated that the alternative hypothesis (Ha) was accepted. While the results of the N-Gain test showed that the score was 64.2 at the moderately effective category.
A Review of Watermelon Production and Price Trends from 2010 to 2021
Authors: Wade Tara , Amon Kelvin , Athearn Kevin , Frey Craig 
Published: July 2023

Watermelons are primarily produced by eight states on over 100,000 acres each year (USDA-NASS, 2022). Most of the fruit (almost 80%) are cultivated in California, Florida, Georgia, and Texas with Florida leading in domestic production (USDA-ERS, 2020a). In 2019, Florida’s watermelon output accounted for 25.2% of total U.S. production, 24.7% of national watermelon acreage, and 29.6% of the overall crop value in the U.S (USDA-NASS, 2021). The value of Florida's watermelon output accounted for 13.2% of the state's total vegetable production (USDA-NASS, 2021). In 2021, the value of watermelon produced in the United States totaled $534 million, and production totaled 34.1 million cwt (USDA-NASS, 2022). These values show a decline in the value of watermelon produced and total production from 2020, by 7% and 1%, respectively (USDA-NASS, 2022).
This report provides information on both seeded and seedless conventional watermelon acreage, volume, and pricing for California, Florida, Georgia, and Texas from 2010 through 2021. It is one of a series of EDIS publications that illustrate trends in Florida’s five most economically important specialty crops, excluding citrus: tomatoes, bell peppers, watermelons, sweet corn, and strawberries. This information will be useful to producers, extension agents, and others interested in trends concerning specialty crop commodities. It serves a single location where important information about specialty crop market and production trends can be found.
Epistemologi Fatwa tentang Politik Uang di Indonesia
Authors: Tarantang Jefry , A. Hafiz Anshary  , Sukarni  , Fahmi Hamdi  , Athoillah Islamy  
Published: July 2023

This study intends to identify the epistemology of the Fatwa of the Indonesian Ulema Council on the monasticism of money politic. Qualitative research in the form of literature studies uses a normative-philosophical approach. The primary data of this study is in the form of a document of the Ijtima' Ulama Decree of the Indonesian Fatwa Commission in 2018. Secondary data uses a variety of correlative scientific literature with a focus on discussion. The theory of idealism and the realism of Islamic law became the theory of analysis of this research. Data collection through documentation. Meanwhile, data analysis goes through the stages of data reduction, data presentation, and data verification. This research shows the epistemological construction of the fatwa of the Indonesian Ulema Council on the political monastery of money not only based on the idealistic-normative-deductive epistemology of Islamic law, but also emphasizes the aspects of Islamic legal realism in the form of considerations about the effectiveness of the fatwa in the midst of community life. The theoretical implications of this study show that the provisions of Islamic law (fatwa) related to the prohibition of money politics require considerations of legal formulations that do not only refer to normative idealism of law, but also legal realism. The limitations of this study have not identified the method of interpretation of the Indonesian Ulema Council on various theological foundations of monasticism of money politics.
Formulate and Evaluate, Fast Dissolving thin Film of Metoprolol Succinate
Authors: Karan Kumar  , Mayank Bansal  , Firoz Khan  , Vikas Agarwal  , Sunil Sain  
Published: July 2023

Objective: Metoprolol succinate, which is used to treat cardiovascular disorders, is a strong beta-1 adrenoreceptor blocker with cardio-selective effect but is heavily metabolised in the liver during the first pass. Our goal is to minimise hypertension by creating a film of metoprolol succinate that dissolves quickly.
Methods: Metoprolol succinate films that dissolve in the mouth were made utilising a solvent casting technique. HPMC E5 was used as the film-forming agent, PEG400 was used as the plasticizer, and honey was included as the film-modifying agent in the final formulation. HPMC E15 (X1) and honey (X2) concentrations were used as independent variables, whereas disintegration time (DT), tensile strength (TS), and % cumulative drug release (CDR) were used as dependent variables in a 32-full factorial design. Thickness, folding endurance, tensile strength, disintegration time, and drug release were among the criteria used to assess the manufactured films. Results showed that HPMC E15 and honey both positively impacted DT and TS while negatively impacting CDR.
Results: The optimum formulation was determined to be the one with a DT of 58.0 ±1.01 seconds, an in vitro drug release of 105.32± 1.55, and a tensile strength of 73.55 ± 1.37 g/cm2.
Conclusion: Thus, employing a solvent casting method, a fast-dissolving thin film of Metoprolol succinate was created with effective taste masking and prompt in vitro drug release.
Keywords: Metoprolol succinate, Fast dissolving oral film, HPMC E5, Honey, Solvent casting
PENGGUNAAN MEDIA NUMBER BLOCKS UNTUK MENINGKATKAN KEMAMPUAN BERHITUNG PADA ANAK USIA 4-5 TAHUN TK IT AL AQSHA
Authors: Hidayah Nurul , Wijaya Intan Prastihastari 
Published: July 2023

Penelitian yang dilatar belakangi oleh kurangnya perkembangan kognitif anak Penelitian ini dilakukan untuk lembanga yang kesulitan dalam mengembangkan aspek kognitif anak didiknya terutama pada aspek berhitung adalah (1) Kurangnya pemahaman anak dalam mengurutkan angka (2) Kurang mampunya anak dalam berhitung angka 1-10 di kelompok TK A (4) Apakah media number blocks dapat digunakan sebagai sarana belajar anak didik dalam mengembangkan kognitifnya?. Penelitian ini menggunakan pendekatan Penelitian Tindakan Kelas (PTK) dengan subyek penelitian anak didik TK A di TK IT AL-AQSHA. Penelitian ini menggunakan tiga siklus penelitian dan menggunakan instrumen penelitian berupa lembar observasi, lembar penilaian dan RPP harian. Media number blocks ini ditujukan untuk meningkatkan kemampuan berhitung pada anak didik dan memudahkan pendidik dalam menyampaikan materi pembelajaran. Tujuan dari penelitian ini yaitu meningkatkan perkembangan berhitung. Hasil dari penelitian ini yakni sebesar 88,71% dinyatakan tuntas dan persentase anak yang belum tuntas hanya sebesar 14,2%, maka dapat disimpulkan bahwa pelaksanaan penelitian dengan menggunakan media number blocks dapat meningkatkan kemampuan berhitung anak didik usia 4-5 tahun di TK IT Al-Aqsha