bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Eksistensi Reformasi Hukum Islam Keluarga Dalam Kompilasi Hukum Islam di Indonesia
Authors: Edy Sarwo 
Published: June 2023

Analisis Eksistensi Reformasi Hukum Islam Keluarga Dalam Kompilasi Hukum Islam di Indonesia sebenarnya tidak terlepas dari dialektika perkembangan antropologi hukum yang berlangsung dari waktu ke waktu. Kekuatan pendorong evolusi adalah semangat dakwah Islam yang menggunakan teori inkulturasi tetapi bermuara pada semangat akulturasi yang melahirkan Kompilasi Hukum Islam. Pada masa akulturasi Islam di Indonesia akan sangat membawa dampak perubahan kearah yang lebih baik dan menambah khazanah hukum di Indonesia yang menegaskan bahwa kontruksi hukum di Indonesia adalah hasil dari akulturasi budaya dan adat masyarakat setempat dan menjawab dari tantangan dan permasalahan yang terjadi dan dapat bermanfaat untuk menjawab tuntutan hukum Internasional. Masyarakat Indonesia yang mayoritas masyarakat muslim mengharuskan adanya akulturasi antara hukum Islam dan hukum dan perundang-undangan yang berlaku di Indonesia untuk melengkapi dan mengisi ruang hampa hukum positif di Indonesia sehingga memungkinkan akan mampu menjadi hukum terapan pada pengadilan agama.
Kata kunci : hukum, Islam, reformasi
REVIEW ARTIKEL: ANALISIS MOLECULAR DOCKING SENYAWA GOLONGAN FLAVONOID SEBAGAI ANTIBAKTERI TERHADAP RESEPTOR PBP 2A BAKTERI MRSA
Authors: Japar Sodik Jajang , Deden Indra Dinata  
Published: June 2023

Methicillin-resistant Staphylococcus aureus (MRSA), bakteri yang resisten terhadap antibiotik b-laktam seperti methicillin, merupakan masalah klinis yang terus-menerus mempengaruhi seluruh dunia. Resistensi terjadi akibat adanya modifikasi struktural protein pengikat penisilin (PBP)2a bakteri MRSA. Flavonoid adalah salah satu senyawa aktif terpenting yang secara alami terdapat pada tanaman. Beberapa flavonoid telah terbukti memiliki sifat antibakteri pada penelitian sebelumnya. Penambatan molekul (Molecular Docking) merupakan salah satu metode in silico (virtual) berbasis struktur yang paling sering digunakan dan paling sederhana. Tujuan dari review jurnal untuk mengetahui senyawa turunan flavonoid pada tanaman obat yang berpotensi untuk dikembangkan sebagai pengobatan antibakteri terhadap bakteri MRSA berdasarkan dari beberapa studi secara in-silico. Metode pencarian jurnal dilakukan melalui website https://scholar.google.co.id/ dan Pubmed dengan menggunakan kata kunci Molecular Docking Flavonoid Methicillin Resistant Staphylococcus aureus. Hasil yang didapat adalah dari 31 senyawa aktif turunan flavonoid yang berpotensi menghambat reseptor PBP2a bakteri MRSA. Pada PDB ID IMWT didapatkan senyawa terbaik Diferulic acid memiliki nilai binding affinity sebesar -102.4, pada PDB ID 1VQQ didapatkan senyawa terbaik Hesperidin memiliki nilai binding affinity sebesar -9.2 dan pada PDB ID 4DKI didapatkan senyawa terbaik Quercetin 3-O-rutinoside memiliki nilai binding affinity sebesar -91.56.
Kata kunci : Molecular Docking , Methicillin-resistant Staphylococcus aureus (MRSA), Flavonoid.
PENGEMBANGAN MATERI PROXY WAR DALAM MENANAMKAN CINTA TANAH AIR
Authors: Sri widaningsih  
Published: June 2023

Penelitian ini dilatarbelakangi adanya pesta demokrasi yang cukup gundah dibanding pesta demokrasi sebelumnya, dimana untuk membentengi mahasiswa agar tidak mudah terjangkit berbagai indikasi dari proxy war yang mengarah pada radikalisme, penyalahgunaan, pelanggaran dan adanya penurunan jiwa bela negera maupun jiwa cinta tanah air, Penelitian ini bertujuan untuk pengembangan materi pendidikan kewarganegaraan berbasis contextual. Metode penelitian yang digunakan adalah metode Research and development (R&D) yang terdiri dari sepuluh langkah kegiatan, yang kemudian dikemas dalam tiga tahap penelitian yaitu studi pendahuluan; Pengembangan model;dan Uji validasi. Pengumpulan data dilakukan melalui wawancara, angket, observasi, studi dokumentasi dan tes. Hasil penelitian : 1) materi jiwa cinta tanah air sudah disesuaikan dengan undang-undang, 2) materi proxy war merupakan materi pengembangan dari materi jiwa cinta tanah air, dan 3) Efektivitas pengembangan materi proxy war merupakan bagian dari isu terkini yang di tanamkan pada setiap mahasiswa, sehingga mereka siap menghadapi segala tantangan tentang pesta demokrasi yang akan terjadi. Berdasarkan temuan dalam penelitian ini, materi proxy war sangat relevan dan memiliki kefektifan yang signifikan terhadap pengembangan materi cinta tanah air. Sehingga materi tersebut memiliki kelayakan untuk diimplementasikan dan dikembangkan pada pendidikan kewarganegaraan.
Pemberdayaan Masyarakat di J&C Cookies Dalam Upaya Meningkatkan Taraf Hidup Masyarakat Sekitar
Authors: Dewi Reniawaty  , Andina Dwijayanti  
Published: June 2023

Kemiskinan menjadi isu global yang harus diatasi oleh setiap negara. Banyak perusahaan-perusahaan yang mengikuti himbauan pemerintah untuk memberdayakan masyarakat sekitar menjadi salah satu karyawan baik karyawan tetap maupun karyawan sampingan.. Salah satunya perusahaan J&C Cookies peusahaan yang bergerak di bidang usaha membuat kue kering. J&C Cookies memberi kesempatan kepada masyarakat sekitar pabrik untuk menjadi karyawan dalam menjalankan produksi kue kering nya karena masyarakat sekitar pabrik kehidupan perekonomiannya banyak yang masih dibawah garis kemiskinan. Tujuan penelitian ini adalah untuk mengetahui sejauh mana J&C Cookies memberdayakan masyarakat sekitar dari kehidupan mereka yang serba terbatas penghasilannya agar mempunyai penghasilan yang layak untuk meningkatkan taraf hidup perekonomian mereka. Penelitian dilakukan dengan pendekatan kualitatif. Data dikumpulkan dengan observasi, wawancara, dan dokumentasi. Hasilnya menunjukkan bahwa karyawan J&C Cookies dapat meningkatkan taraf hidup perekonomian mereka dan keluarga, memberikan rasa nyaman di lingkungan dimana mereka tinggal juga berdampak pada warga lainnya. Disamping itu J&C Cookies juga merasa nyaman dalam menjalankan bisnis kue kering nya karena masyarakat sekitar mendukung dan memberi support atas keberhasilan produksinya. Keberhasilan perusahaan berarti keberhasilan masyarakat sekitar juga dalam meningkatkan perekonomian kehidupan mereka.
Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Dan Menengah
Authors: Milatul Izza  
Published: June 2023

ABSTRACK
This research to determine whether the theory business entities has been applied and whether it has carried out financial reporting in accordance with the SAK EMKM at the UMKM Warung Sembako Mama Lita. This research is a qualitative with descriptive approach. With type of primary data, the method of collection is interviews and field observations. The results obtained show that the UMKM Warung Sembako Mama Lita have not applied business entity theory and have not even carried out financial reporting in accordance with SAK EMKM. The reason the two things above have not been stated is because business actors do not understand accounting at all. So in this study, the next researcher directs business actors to apply business entity theory and also assists in the process of preparing and presenting financial statements accordance with SAK EMKM.
Pengaruh Profitabilitas, Solvabilitas dan Ukuran Perusahaan Terhadap Audit Report LAG
Authors: Lesmana Kusnadi Kibet 
Published: June 2023

ABSTRACT
This research aims to reveal, the effect of company’s profitability on audit report lag, the effect of solvability on audit report lag and the effect of company size on audit report lag of companies listed on Indonesian Stock Exchange. The data population used in this research are all the companies that are listed in BEI. The sample were takens randomly using Slovin equation, as a result, there were 115 companies choosen from the population. The data were analise using double regresion analysis. The factors that can affect audit report lag in this research are the company's internal factors including profitability, solvability and company size. Where the results of the study show, profitability has a negative effect on audit report lag, solvability has a positive effect on audit report lag, company size has a positive effect on audit report lag.

Keywords: Profitabilitas, Solvabilitas, Ukuran Perusahaan and Audit Report LAG
PENGARUH COVID-19 TERHADAP IHSG DENGAN NILAI TUKAR RUPIAH SEBAGAI VARIABEL MEDIASI
Authors: Agung Hendra Kusuma  , Taufiq Andre Setiyono  
Published: June 2023

This research aimed to examine the effect of the covid 19 against IHSG by the rupiah as mediation. This research was conducted using secondary data. The population and samples in this research were all confirmed positive cases of Covid-19 in Indonesia and the IHSG data and the rupiah exchange rate for the period March to December 2020. This research uses Sobel test with PLS tool. The conclusion of the research states that the covid-19 has a significant negative effect on the rupiah exchange rate, the covid-19 directly has a significant negative effect on the IHSG, the rupiah exchange rate has a significant positive effect on the IHSG, and the rupiah exchange rate does not mediate the effect of the covid-19 against the IHSG.
Key words: covid-19, IHSG, Exchange rate
Pengaruh Persepsi Manfaat Dan Persepsi Kemudahan Terhadap Fintech Menggunakan Tam (Technology Acceptance Model) Di Kota Batam
Authors: Khadijah Khadijah , Janrosl Viola Syukrina E 
Published: June 2023

The application of financial technology will create a disruptive environment in line with the rapid development of technology and digitization. For the financial industry, there is a demand to continue to adapt and make adjustments in its business processes, as the dynamics of the industry change rapidly. Fintech can help MSMEs to get ease and efficiency in the financial area. but not all MSMEs can use fintech for reasons that are difficult to understand and cannot be used when they want to transact financially in business. so that from the problems that occur in the community makes researchers want to research using the TAM model of fintech that has developed in the community. TAM model can be measured by two existing perceptions, namely the perception of ease and perception of the benefits of fintech. The population in this study is people in Batam City. Sampling method is done by purposive sampling that is sampling is done based on certain criteria in accordance with the needs of researchers and using the formula slovin determine the number or size of the sample will be determined. Hypothetical testing in this study was conducted with multiple linear regression tests, simultaneous tests (F tests), determination tests (R2 tests) and t-tests using SPSS 26 applications.
Relevansi Informasi Laba, Nilai Buku Ekuitas, Arus Kas Operasi, dan Dividen Terhadap Harga Saham
Authors: Elargo Clarissa Serena , Meiden Carmel 
Published: June 2023

In investment activities, investors need accounting information as a basis for making decisions. To be useful for decision making, the information must meet the relevant qualities seen from the reaction of the capital market through stock price movements. Since earnings is not the only indicator used to measure a company's financial performance, many studies have been conducted and developed to investigate new alternatives for measuring value relevance. Therefore, this study is interested in adding other information variables, namely operating cash flows and dividends. The manufacturing industry sector is an interesting sector to study because the manufacturing industry sector continues to grow and continues to increase from time to time. This study aims to determine the value relevance of accounting information on manufacturing companies listed on the IDX for the period 2011-2020. The object of this research is the annual financial statements of manufacturing companies listed on the Indonesia Stock Exchange for the period 2011-2020. Based on the purposive sampling method, a sample of 380 observations was obtained consisting of 38 companies per year. The data analysis techniques used in this research are pooling test, classical assumption test, descriptive statistical test, F test, t test and coefficient of determination test. The results of the tests carried out show that the data can be pooled. From the results of the t-test, each of the four accounting variables tested has a sig value below 0.05 with a positive sign coefficient. The Adjusted R2 value of earnings and book value of equity is 73% and the Adjusted R2 value of earnings, book value of equity, operating cash flow and dividends is 76.4%.
The conclusion of this research indicates that there is insufficient evidence that earnings, book value of equity, operating cash flow and dividends have a positive effect on stock prices.

Key words: Earnings, Book Value of Equity, Operating Cash Flow, Dividends and Stock Prices
Systematic Literature Review: Kecurangan Laporan Keuangan Di Indonesia Dan Malaysia
Authors: Afiani Juli Rima , Cahyono Dwi , Nuha Gardina Aulin 
Published: June 2023

This study aims to identify and analyze literature related to financial statement fraud in Indonesia and Malaysia. The method used in this study is the Systematic Literature Review (SLR) of journal papers for the 2016-2021 period. The literature review process consists of three stages, namely planning, implementation and reporting using the PRISMA (Preferred Reporting Items for Systematic Review and Meta Analyses) research design which includes several processes. The initial study found 121 research articles using the Scopus database with the Publish or Perish application, and the total study used was 10 articles based on inclusion and exclusion criteria. There are four research questions raised in this study. The results of research published in journals published in 2016-2021 state that the factors for fraudulent financial statements in Indonesia are weak auditors, ineffective audit committee supervision, weak internal controls, weak governance and client engagement with borrowers. While the factors of financial statement fraud in Malaysia are audit committee involvement, weak governance and low earnings management. The researcher concludes that financial statement fraud that occurs in Indonesia and Malaysia can occur due to pressure and opportunities that occur due to weak internal and external controls.

Keywords: Systematic Literature Review (SLR), fraudulent financial statements, Indonesia, Malaysia
Pengaruh Return on Asset (ROA), Biaya Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) Terhadap Bagi Hasil Deposito Mudharabah Pada Bank UMUM Syariah di Indonesia
Authors: Ahmad Rasyid Daulay  , Widya Astuti  , Irfan  
Published: June 2023

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Return On Asset (ROA), Biaya Operasional Pendapatan Operasional (BOPO), dan Capital Adequacy Ratio (CAR) terhadap Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah baik secara parsial maupun simultan. Penelitian ini menggunakan metode asosiatif dengan pendekatan kuantitatif. Hasil penelitian menunjukkan bahwa Return On Asset (ROA) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah Bank Umum Syariah di Indonesia. Hal ini disebabkan yang berarti bahwa jika tingkat ROA naik maka akan terjadi penurunan pada bagi hasil Deposito Mudharabah.karena Bank lebih cenderung menggunakan dana yang bersumber dari masyarakat dan dari pendapatan bank sebagai mudharib untuk memberikan imbal hasil kepada nasabah. Biaya Operasional Pendapatan Operasional (BOPO) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia karena meskipun efisiensi bank syariah cukup tinggi namun tingkat suku bunga Bank Indonesia yang relatif tinggi menjadi dasar pertimbangan bank umum syariah dalam menjaga dana pihak ketiga dengan memberikan porsi bagi hasil yang lebih besar kepada nasabahnyap. Capital Adequacy Ratio (CAR) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah pada Bank Umum Syariah di Indonesia karena Terhambatnya ekspansi usaha akibat tingginya CAR yang pada akhirnya akan mempengaruhi kinerja keuangan bank tersebut. Return On Asset (ROA), Beban Operasional Pendapatan Operasional (BOPO), Capital Adequacy Ratio (CAR) secara bersama-sama (Simultan) tidak berpengaruh terhadap Bagi Hasil Deposito Mudharabah
Strategi Pengembangan Bisnis Destinasi Wisata Pantai
Authors: Burhanudin Jajang , Sudarisman Eris 
Published: June 2023

Pengembangan bisnis destinasi wisata pantai merupakan topic yang menarik untuk dikaji. Terlebih dalam konteks Indonesia yang saat ini tengah berfokus pada percepatan pembangunan di kawasan rebana dan kawasan selatan Jawa Barat. Penelitian ini bermaksud mengekplorasi kajian teoritis terkait komponen destinasi wisata yang dihubungkan dengan pengembangan strategi bauran pemasaran wisata. Ditemukan adanya keterkaitan konsep yang saling mendukung diantara keduanya. Hal itu bisa digunakan menjadi acuan dalam penelitian lebih lanjut.
Pengaruh Karakteristik Individu, Iklim Organisasi Dan Beban Kerja Terhadap Kinerja Karyawan (Studi Pada PT. Bank Negara Indonesia (Persero) Tbk. Kantor Cabang Tasikmalaya)
Authors: Annisa Desty Puspatriani  
Published: June 2023

The purpose of this study was to find out and analyze the effect of individual characteristics, organizational climate and workload on employee performance at PT. Bank Negara Indonesia (Persero) Tbk. Tasikmalaya Branch Office.
The research method used in this research is descriptive analysis method, using census techniques. Data collection techniques using documentation study methods and field research (field research) which includes observation, interviews and questionnaires. The population in this study are employees at PT. Bank Negara Indonesia (Persero) Tbk. Tasikmalaya Branch Office, with a total of 113 respondents.
The analysis technique used in this research is path analysis. By using path analysis, researchers suggest that partially, individual characteristics, organizational climate and workload have a significant positive effect on employee performance. Simultaneously, individual characteristics, organizational climate and workload have a significant effect on employee performance. Thus, the better the individual characteristics, organizational climate and workload, the employee's performance will increase.
Pengaruh Perputaran Kas Dan Perputaran Piutang Dalam Meningkatkan Laba Bersih
Authors: Andi Usmar  , Rama Nugraha Irawan Surayudha  
Published: June 2023

Pencapaian laba yang tinggi mengindikasikan bahwa perusahaan mampu menjalankan operasionalnya dengan baik. Hal ini dapat dilihat dari laporan kinerja perusahaan yaitu laporan laba rugi dan laporan posisi keuangan. Namun demikian, masih banyak factor lain yang yang tidak kalah penting menjadi penilaian tingkat efisiensi perusahaan, antara lain dari tingkat perputaran piutang, dan tingkat perputaran kas. Penelitian ini bertujuan mengetahui apakah perputaran kas dan perputaran piutang baik secara parsial maupun simultan berpengaruh signifikan dalam meningkatkan laba bersih pada PT Indofood Sukses Makmur Tbk. Metode analisis data yang digunakan adalah uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Data yang digunakan dalam penelitian ini adalah data sekunder, dengan sample data dari data laporan keuangan triwulan berupa neraca dan laporan laba rugi tahun 2012 sampai dengan tahun 2021 Hasil uji F, sebesar 49,886 dengan tingkat signifikan 0,000 berarti dengan demikian secara simultan perputaran kas dan perputaran piutang berpengaruh signifikan dalam meningkatkan laba bersih. Dan hasil uji t secara parsial menunjukkan tingkat signifikansi yang diperoleh dari variabel bebas yaitu perputaran kas sebesar 0,004 dan perputaran piutang sebesar 0,002. Hal ini menunjukkan perputaran kas dan perputaran piutang berpengaruh signifikan dalam meningkatkan laba bersih.
Analisis Fraud Diamond Dalam Mendeteksi Financial Statement Fraud
Authors: Risa Nadila Agustina  , Yulinartati  , Nina Mariana  
Published: June 2023

This study aims to determine the potential for fraudulent financial statements by using fraud analysis, where fraud is a concept that explains the factors that cause someone to commit fraud, namely opportunity, pressure, rationalization and ability. Opportunity factor is proxied by using financial stability and external pressure. The opportunity factor is proxied by using industrial properties and control effectiveness. The rationalization factor is proxied by rationality and auditor turnover. Finally, the ability factor is proxied by ability. This study uses the F_Score indicator to see the potential for fraudulent financial statements. The population of this study consisted of 193 companies, with 15 samples of companies. The sampling technique used was purposive sampling. Collecting data using secondary data. Data analysis using multiple linear regression analysis method. The results showed that partially (t test) financial stability and external pressure variables had a effect on the potential for fraudulent financial statements. Meanwhile, the nature of industry, change in auditor, and capability variables have no effect on the potential for fraudulent financial statements.
Kontribusi Locus Of Control Terhadap perilaku Kecemasan Berkomputer Mahasiswa Akuntansi Universitas Muhammadiyah Jember Dalam Menggunakan Software Akuntansi
Authors: Rendy Mirwan Aspirandi  , Diyah Probowulan  , Aldi Putra Fajariyanto  
Published: June 2023

The purpose of this study was to determine the contribution of locus of control and personality type to accounting students' computer anxiety in using accounting software. The population in this study were students majoring in accounting class 2018 Muhammadiyah University of Jember. The research method uses a quantitative survey, the sampling technique in this study is stratified random sampling, based on this technique 60 active students who meet the requirements as an example. The results showed that locus of control and personality type had a positive effect on accounting students' computer anxiety in using accounting software.
Bioverse: A Comprehensive Assessment of the Capabilities of Extremely Large Telescopes to Probe Earth-like O2 Levels in Nearby Transiting Habitable-zone Exoplanets
Authors: Hardegree-Ullman Kevin K. , Apai Dániel , Bergsten Galen J. , Pascucci Ilaria , López-Morales Mercedes 
Published: June 2023

Abstract
Molecular oxygen is a strong indicator of life on Earth and may indicate biological processes on exoplanets too. Recent studies proposed that Earth-like O2 levels might be detectable on nearby exoplanets using high-resolution spectrographs on future extremely large telescopes (ELTs). However, these studies did not consider constraints like relative velocities, planet occurrence rates, and target observability. We expanded on past studies by creating a homogeneous catalog of 286,391 main-sequence stars within 120 pc using Gaia DR3 and used the Bioverse framework to simulate the likelihood of finding nearby transiting Earth analogs. We also simulated a survey of M dwarfs within 20 pc accounting for η
⊕ estimates, transit probabilities, relative velocities, and target observability to determine how long ELTs and theoretical 50–100 m ground-based telescopes need to observe to probe for Earth-like O2 levels with an R = 100,000 spectrograph. This would only be possible within 50 yr for up to ∼21% of nearby M-dwarf systems if a suitable transiting habitable-zone Earth analog was discovered, assuming signals from every observable partial transit from each ELT can be combined. If so, Earth-like O2 levels could be detectable on TRAPPIST-1 d–g within 16–55 yr, respectively, and about half that time with an R = 500,000 spectrograph. These results have important implications for whether ELTs can survey nearby habitable-zone Earth analogs for O2 via transmission spectroscopy. Our work provides the most comprehensive assessment to date of the ground-based capabilities to search for life beyond the solar system.