bluuebunny/crossref_metadata_2025_split huggingface dataset:
Islamic Financial Surplus for Energy and Gas Investment: Towards Financial Inclusion for Improving Living Condition of Needy and Poor in Nigeria
Authors: Amuda Yusuff Jelili 
Published: September 2023

Undoubtedly, Nigeria is the topmost producer of energy and gas in the entire African continent. However, there is an abject poverty in the country and the global financial crisis and weaknesses of conventional financial system in predominant Muslim countries including Nigeria have not made the experts to critically explore Islamic financial surplus for energy and gas investment in order to solve the problems of needy and poor in the country. There is need to bridge the gap of financial inclusion with specific attention on energy and gas investment with specific attention on Islamic financial surplus in order to improve the living conditions of the needy and poor in the country. It is essential to utilize financial surplus derivable from energy and gas investment for sustainable financial inclusion for enhancing living condition of the needy and poor people in the society. Shari’ah compliant investment is emphatically stressed as a central climax of this study. Qualitative research design was employed in this paper using content analysis and systematic literature review. The results of the study demonstrated that Islamic financial surplus can be instrumentally related to energy and gas investment where the surplus can be adequately used for empowerment of the needy and poor people in the society. By emphasizing on Islamic financial surplus especially in connection with energy and gas investment, it will expand the understanding about Islamic economy system for financial inclusion beyond banking sector. Thus, adequate use of Islamic financial surplus in energy and gas sector will practically reduce high rate of abject poverty among the needy and the poor in the Nigerian society by attaining economic growth. Most studies on Islamic financial surplus are emphatically on banking sector. This study expands the understanding of the Islamic financial surplus by importantly relating it to energy and gas sector.
Cytotoxic Activity Test Of Ethanolic Extract Of Berenuk Fruit (Crescentia Cujete L.) On Artemia Salina Leach Shrimp Larva Using Brine Shrimp Lethality Test (BSLT) Method
Authors: Dona Suzana  , Handayanti Isnani 
Published: September 2023

Introduction. Cancer is one of the leading causes of human death in the world. One of the therapies given to cancer patients is chemotherapy which has cytotoxic effects. One of the plants that have the same effect is the berenuk or calabash (Crescentia cujete L.) plant, from the family of Bignoniaceae, which grows wild and is often referred to as a poisonous plant. However, some people traditionally use this plant as a medicinal plant such as for antifungal, anthelmintic, analgesic, and anti-inflammatory. This plant contains naphthoquinones as one of the cytotoxic chemical compounds and another metabolite secondary such as alkaloids, flavonoids, saponins, tannins, terpenoids, and anthraquinones.
Methods. The BSLT (Brine Shrimp Lethality Test) method was used for this study. The powder of berenuk fruit flesh was extracted using ethanol. The obtained solvent was evaporated using a rotary evaporator to obtain a thick extract. The extract was tested on A. salina larva that has been prepared and the value of mortality was observed.
Results. The result of the cytotoxic activity test of ethanolic extract of berenuk fruit on A. salina larva had the LC50 value of 529.386 ppm which is categorized as toxic.
Conclusion. Extract ethanolic of berenuk fruit on A. salina had cytotoxic activity.
Correlation Between Hemoglobin Level And Functional Capacity In Young Adult Population
Authors: Rista Utami Fiona , Amani Patwa 
Published: September 2023

Introduction. Functional capacity defines as an individual's ability to do activities of daily living and is assessed by VO2 max as a basic indicator of physical fitness. The more sufficient hemoglobin levels, the more oxygen can be transported, so the body will be more optimal to produce energy. This study aimed to determine the relationship between hemoglobin levels and the functional capacity of the body in young adults.
Methods This was an analytic observational study with a cross-sectional approach. A total 34 healthy young adults who met the inclusion and exclusion criteria were recruited as subjects in this study. Functional capacity was assessed by six minutes walking test, and hemoglobin level was measured using the strip test method. Data analysis was performed using the Spearman correlation test in SPSS version 25 with a significance level of p <0.05.
Results. The average value of hemoglobin levels in respondents was 16.0 mg/dl. The mean functional capacity based on the predicted VO2 max is 20.3 kg/m2 and 530m based on the distance. Spearman's test results showed that there was a significant correlation between hemoglobin levels and predicted VO2 max (p=0.001).
Conclusion. Our study concluded a significant correlation between hemoglobin level and functional capacity assessed by predicted VO2 max. Therefore, hemoglobin level should be considered as a factor in enhancing functional capacity.
Analisis Pengaruh Likuiditas, Pengelolaan Modal Kerja Terhadap Profitabilitas, Studi Meta Analisis
Authors: Deandra Deandra , Stevanus Gilbert , Meilinda Meilinda , Meiden Carmel 
Published: September 2023

Penelitian yang telah dilakukan ini bertujuan untuk memberikangambaran mengenai pengaruh likuiditas dan modal kerja terhadapprofitabilitas. Penelitian ini telah dilakukan menggunakan metodestudi literatur sistematik, dengan aplikasi yang digunakan yaitu PoP(Publish or Perish). Studi literatur sistematik merupakan metodeyang dilakukan dengan maksud untuk menyimpulkan dan merincisebuah teknologi yang saat ini sedang digunakan dengna manfaatdan batasan yang dimilikinya. Objek penelitian yang dapatdiperoleh yaitu sebanyak 29 artikel dengan publikasi dalam rentangtahun 2012 sampai 2020 dan mempertimbangkan kriteria tertentu. Penelitian yang kami lakukan ini didasarkan pada perkembanganteori akuntansi atas dasar teori akuntansi yang pernah dikemukakanoleh beberapa akuntan terkenal dunia. Penelitian ini membahastentang bagaimana modal kerja dapat mempengaruhi profitabilitasdan likuiditas di dalam suatu perusahaan.
Komparasi Kinerja Keuangan Perusahaan Food And Beverages Kategori Saham Syariah Sebelum dan pada Masa Covid-19 serta Dampaknya terhadap Harga Saham
Authors: Nurul Aisah  , Triyani  , Vella Diah Ayu Norisma  
Published: September 2023

The aim of this research is to determine differences in company financial performance before Covid-19 and during Covid-19 and their impact on stock prices. This type of research uses a quantitative approach. The data analysis used in this study was a different test, namely the Wilcoxon test and panel data regression with Eviews software. The sampling method used in this study was purposive sampling. The population in this study are food and beverage sector companies in 2018-2021. The data used in this study is the annual financial reports of 11 companies in the food and beverage sector in the sharia stock category in 2018-2021 as many as 44 data. The results of data analysis show that the different test with the Wilcoxon Test results are the variables of Stock Price, ROA, Current Ratio, DER, TATO there is no difference between before and during Covid-19. And based on the selection of the model that has been done, the Fixed Effect Model is chosen to be the best model for estimating. The hypothesis test shows that the ROA variable is significant and has a positive effect on stock prices, Current Ratio is significant and has a negative effect on stock prices, while the DER and TATO variables are not significant and have no effect on stock prices. The limitations of this study only use research objects that are only focused on food and beverage companies and this research only conducts studies related to financial performance with ratios of ROA, Current Ratio, DER and TATO. Suggestions for further research are to conduct research with different objects and add other variables related to financial performance.
Analisis Penjadwalan Proyek Menggunakan Critical Path Method (CPM) Studi Kasus pada Pembangunan Gapura Taman Hutan Lindung Kota Langsa
Authors: Tasha Nadia Mulia  , Surbakti Safrizal , Riny Candra  
Published: September 2023

Scheduling is an important thing to do when completing a project. But sometimes the implementation deviates from the plan, so it is necessary to supervise and control the project so that the completion of the project is not delayed. Such was the case with the Langsa City Forest Park gate construction project where the completion of this project was pushed back a few days from scheduled. Delays occur due to hampered availability of materials needed, as well as weather and field conditions. So thatthis research was carried out with the aim of knowing the project control method in the Langsa City Forest Park gate construction project and to find out the comparison of project completion time using the CPM method with the Bar Chart method used by CV. Mechanical Structure. This study uses CPM (Critical Path Method) to determine network planning, critical activities, and critical paths, as well as analyze the optimal duration and cost needed for the Langsa City Forest Park gate construction project to avoid delays. Data collection techniques are carried out through interviews, direct observation, and documentation. In this study, it is known that the normal duration of the project is 21 weeks with a total cost of Rp 1,223,049,144.00. After using the CPM method, it is known that the critical path lies in activities A–C–E–G–H–I–J–K. The project can be completed with a duration of 11 weeks and costs Rp 1,488,737,722.90
PENGARUH KESADARAN MEMBAYAR PAJAK DAN PEMAHAMAN TENTANG PERPAJAKAN TERHADAP MINAT MEMBAYAR PAJAK PADA WAJIB PAJAK ORANG PRIBADI
Authors: Ainul Yusna Harahap  , Nurliza Lubis  
Published: September 2023

This study aims to determine the effect of tax awareness and understanding of taxation on interest in paying taxes on individual taxpayers in Langsa City. The population used in this study was 100 personal taxpayers registered at KPP Kota Langsa, with non-employee criteria registered at the Langsa City Tax Service Office and randomly selected. The tests carried out in data analysis are instrument validity and reliability tests, classical acceptance tests in the form of normality tests, multicollinearity tests, and heteroscedasticity tests. In this case, the hypothesis tests used are determination coefficient tests, regression tests, and multiple linear regression tests. The data collection method uses questionnaires processed with SPSS version 23. The results of this study are the results of multiple linear regression equations, it is known that awareness of paying taxes and understanding taxation have a positive influence on interest in paying taxes in Langsa City. The results of the T-test, it is known that the awareness of paying taxes and understanding of taxation has a significant partial effect on the interest in paying taxes in Langsa City. The results of the coefficient of determination test are known that the awareness of paying taxes and understanding of taxation is 60% of the interest in paying taxes. While the remaining 36.1% was influenced by other variables that were not studied in this study.
PERBEDAAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SESUDAH MELAKUKAN MERGER DAN AKUISISI (PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)
Authors: Milleansa Febiyolla 
Published: September 2023

Penelitian ini bertujuan untuk mengetahui perbedaan pada kinerja perusahaan sebelum dan sesudah merger dan akuisisi pada perusahaan yang melakukan aktivitas merger dan akuisisi. Kinerja perusahaan diukur dengan menggunakan rasio keuangan: Current Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turnover (TATO) Return On Equity (ROE), Return On Asset (ROA). Metode kuantitatif digunakan dalam penelitian ini mengambil data dari perusahaan publik yang telah melakukan merger dan akuisisi di Bursa Efek Indonesia (BEI) dan mengumumkan kegiatannya pada periode 2013 – 2020
PENGARUH PERPUTARAN KAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP RETURN ON ASSETS (ROA) PADA PERUSAHAAN SUB SEKTOR ROKOK YANG TERDAFTAR DI BEI TAHUN 2013-2020
Authors: Garcinia Indah 
Published: September 2023

Penelitian ini bertujuan untuk mengetahui pengaruh perputaran kas, perputaran piutang, dan perputaran persediaan terhadap profitabilitas (Return on Assets). Data sekunder yang digunakan dalam penulisan ini berupa laporan keuangan perusahaan sub sektor rokok yang terdaftar di Bursa Efek Indonesia periode 2013-2020. Variabel independen dalam penulisan ini adalah perputaran kas, perputaran piutang dan perputaran persediaan, sedangkan variabel dependennya adalah Return on Assets (ROA). Metode analisis yang digunakan dalam penelitian ini adalah regresi data panel dengan bantuan program Eviews 10. Sampel penelitian ini terdiri dari 4 perusahaan sub sektor rokok dengan teknik purposive sampling sebagai metode pengambilan sampel. Hasil penelitian ini menunjukan variabel perputaran kas berpengaruh positif dan signifikan terhadap Return on Assets (ROA), perputaran piutang dan perputaran persediaan tidak berpengaruh signifikan terhadap Return on Assets (ROA).
PENGARUH FRAUD HEXAGON THEORY DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN (STUDI KASUS PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2020)
Authors: Agustin Maria Dewinta , Yufantria Fenni , Ameraldo Fedi 
Published: September 2023

Penelitian ini bertujuan untuk menganalisa pengaruh fraud hexagon dalam mendeteksi kecurangan laporan keuangan. Fraud hexagon dalam penelitian ini yaitu financial target personal financial need, nature of industry proksi opportunity, total accrual ratio proksi rationalization, change in director proksi capability, CEO duality proksi arrogance, koneksi politik dan kinerja pasar proksi collusion. Penelitian ini menggunakan Beneish M-Score untuk menghitung kecurangan laporan keuangan. Populasi pada penelitian ini adalah perusahaan asuransi yang terdaftar di Bursa Efek Indonesia Tahun 2017-2022. Penelitian ini menggunakan purposive sampling dan berdasarkan kriteria tersebut didapatkan sampel sebanyak 10 perusahaan. Analisa ini menggunakan regresi logistic. Hasil penelitian menunjukan bahwa financial target proksi pressure, total accrual ratio proksi rationalization berpengaruh dalam mendeteksi kecurangan laporan keuangan. Sedangkan personal financial need proksi pressure, nature of industry proksi opportunity, change in director proksi capability, CEO duality proksi arrogance, dan koneksi politik dan kinerja pasar proksi collusion tidak berpengaruh dalam mendeteksi kecurangan laporan keuangan. Kata Kunci : Beneish M-score, Kecurangan laporan keuangan, fraud hexagon theory
Pengaruh Motivasi Kerja, Lingkungan Kerja, Stres Kerja Terhadap Kinerja Karyawan JNE Cabang Bandar Lampung
Authors: Yanto Oki 
Published: September 2023

Abstract The target of this study was the JNE Central branch in Bandar Lampung with a population of 52 people and a sample of 32 respondents. Data collection was carried out by distributing questionnaires to respondents. The data analysis method used in this study is multiple linear regression, where the independent variables are work motivation, work environment and work stress as well as performance as the dependent variable. The results of multiple linear regression analysis show the magnitude of the influence of each independent variable on the dependent variable, namely t count t table (3.588 2.051) with a significant level of 0.05 (0.002 0.05) which means that the work motivation variable has a large enough effect on improving employee performance so that it has a positive effect on employee performance. t count t table (4. 2.051) with a significant level of 0.05, namely (0.000 0.05) which means that the work environment has a considerable influence on improving employee performance so that it has a positive effect on employee performance. t count t table (-1.073 2.051) with a significant level of 0.05, namely (0.292 0.05) which means that work stress does not affect employee performance, namely. The results showed that the variables of work motivation and work environment had an effect on the performance of JNE employees at the Bandar Lampung central office. Keyword : work motivation, work environment, work stress, employe performance Abstrak Sasaran penelitian ini adalah cabang JNE Pusat bandar lampung dengan populasi 52 orang dan sampel 32 responden. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada responden. Metode analisis data yang digunakan dalam penelitian ini adalah regresi linier berganda, dimana variabel bebasnya adalah motivasi kerja, lingkungan kerja dan stres kerja serta kinerja sebagai variabel terikat. Hasil analisis regresi linier berganda menunjukkan besarnya pengaruh masing-masing variabel independen terhadap variabel dependen yaitu t hitung t tabel (3.588 2.051) dengan tingkat signifikan 0,05 yaitu (0,002 0,05) yang berarti bahwa variabel motivasi kerja berpengaruh cukup besar terhadap peningkatan kinerja pegawai sehingga berpengaruh positif terhadap kinerja pegawai. t hitung t tabel (4. 2.051) dengan tingkat signifikan 0,05 yaitu (0,000 0,05) yang berarti bahwa lingkungan kerja mempunyai pengaruh yang cukup besar terhadap peningkatan kinerja karyawan sehingga berpengaruh positif terhadap kinerja karyawan. t hitung t tabel (-1,073 2,051) dengan tingkat signifikan 0,05 yaitu (0,292 0,05) yang berarti stres kerja tidak berpengaruh terhadap kinerja karyawan yaitu. Hasil penelitian menunjukkan bahwa variabel motivasi kerja, lingkungan kerja berpengaruh terhadap kinerja karyawan JNE kantor Pusat bandar lampung.
Penyuluhan dan Pendampingan Pembukuan Sederhana bagi UMKM di Desa Namang
Authors: Oktalina Gayatria , Novika  , Zamhari  
Published: September 2023

UMKM memiliki kontribusi yang besar dalam meningkatkan pertumbuhan ekonomi masyarakat khususnya di negara-negara berkembang. Namun, di era digital ini masih banyak UMKM yang belum mengikuti arus perkembangan teknologi. Padahal pemanfaatan teknologi akan dapat memberikan kemudahan bagi UMKM dalam melaksanakan aktivitas usahanya, salah satunya adalah aplikasi pembukuan seluler. Survei yang dilakukan di desa Namang menunjukkan hasil bahwa masih banyak pelaku UMKM yang tidak memiliki pencatatan keuangan karena kurangnya pemahaman mereka terlebih sebagian besar mereka juga belum melek teknologi. Tujuan diadakan kegiatan pengabdian ini adalah untuk memberikan pemahaman bagi para peserta pentingnya pembukuan dalam melakukan kegiatan usaha serta memperkenalkan aplikasi pembukuan yang mudah diakses bagi UMKM. Metode pelaksanaan kegiatan dilakukan dengan memberikan sosialisasi dan penyuluhan serta pelatihan secara langsung kepada para pelaku UMKM yang aktif. Hasil kegiatan ini para peserta sudah dibekali template pembukuan secara manual dan sudah mendownload aplikasi pembukuan bagi UMKM yang dapat dioperasikan untuk kegiatan usahanya.
Standard Assessment Model for Scientific Integration-Interconnection as Material for Evaluation of Vision and Mission Achievement
Authors: Dewanti Sintha Sih 
Published: September 2023

This study aims to develop a standardized assessment model of scientific integration-interconnection, which begins with conducting a literature review and needs assessment, setting goals, developing initial products, validating contents, testing readability, testing instruments, analyzing results, and ending with an interpretation of the results of the assessment. The method used is Research and Development. Testing of the assessment instruments was carried out for each element of the Tridharma of Higher Education, namely 76 lesson plans, 139 research and development works, and 41 community service works. The scientific integration-interconnection assessment model has characteristics according to the structure of the second order model, with the first order being 4 scientific integration-interconnection domains (philosophical domain, material domain, methodological domain, and strategic domain) and the second order is 15 aspects of scientific integration-interconnection. Data analysis techniques using Aiken-V, Exploratory Factor Analysis/EFA and Confirmatory Factor Analysis/CFA, Omega, Item Response Theory approach of polytomous scoring, and descriptive statistics. The assessment model is feasible, fulfilling the criteria of content validity, construct validity (p-value = 0.11949 and RMSEA = 0.027), estimated instrument reliability (α = 0.816), and construct reliability (ɷ =0.939). The scoring used the GRM approach with good quality in terms of the results of the 94% item fit test with an item discrimination index of 0.655 < DISCi < 1.153 and the average item difficulty level of -1.965 < DIFFi < -0.662.
Neurophysiological biomarkers of motor improvement from Constraint-Induced Movement Therapy and Robot-Assisted Therapy in participants with stroke
Authors: Simis Marcel , Thibaut Aurore , Imamura Marta , Battistella Linamara Rizzo , Fregni Felipe 
Published: September 2023

BackgroundThe mechanism of stroke recovery is related to the reorganization of cerebral activity that can be enhanced by rehabilitation therapy. Two well established treatments are Robot-Assisted Therapy (RT) and Constraint-Induced Movement Therapy (CIMT), however, it is unknown whether there is a difference in the neuroplastic changes induced by these therapies, and if the modifications are related to motor improvement. Therefore, this study aims to identify neurophysiological biomarkers related to motor improvement of participants with chronic stroke that received RT or CIMT, and to test whether there is a difference in neuronal changes induced by these two therapies.MethodsThis study included participants with chronic stroke that took part in a pilot experiment to compare CIMT vs. RT. Neurophysiological evaluations were performed with electroencephalography (EEG) and transcranial magnetic stimulation (TMS), pre and post rehabilitation therapy. Motor function was measured by the Wolf Motor Function Test (WMFT) and Fugl-Meyer Assessment Upper Limb (FMA-UL).ResultsTwenty-seven participants with chronic stroke completed the present study [mean age of 58.8 years (SD ± 13.6), mean time since stroke of 18.2 months (SD ± 9.6)]. We found that changes in motor threshold (MT) and motor evoked potential (MEP) in the lesioned hemisphere have a positive and negative correlation with WMFT improvement, respectively. The absolute change in alpha peak in the unlesioned hemisphere and the absolute change of the alpha ratio (unlesioned/lesioned hemisphere) is negatively correlated with WMFT improvement. The decrease of EEG power ratio (increase in the lesioned hemisphere and decrease in the unlesioned hemisphere) for high alpha bandwidths is correlated with better improvement in WMFT. The variable “type of treatment (RT or CIMT)” was not significant in the models.ConclusionOur results suggest that distinct treatments (RT and CIMT) have similar neuroplastic mechanisms of recovery. Moreover, motor improvements in participants with chronic stroke are related to decreases of cortical excitability in the lesioned hemisphere measured with TMS. Furthermore, the balance of both EEG power and EEG alpha peak frequency in the lesioned hemisphere is related to motor improvement.