bluuebunny/crossref_metadata_2025_split huggingface dataset:
PROSEDUR PENCATATAN PIUTANG ONLINE TRAVEL AGENT DENGAN SISTEM INFORMASI AKUNTANSI INSOFT PADA ESKA HOTEL
Authors: Mustika Ita , Ferdila Ferdila , Ramadhany Andi Auliya , Sutiandi Agus 
Published: December 2022

Teknologi yang semakin berkembang harus dimanfaat dengan baik oleh berbagai sektor bidang usaha, salah satunya adalah industri perhotelan. Teknologi seperti Sistem Informasi Akuntansi (SIA) Insoft yang dipakai oleh Eska Hotel berguna untuk melakukan proses pencatatan piutang, dimana hal ini sangat berguna untuk mengetahui piutang beredar dan dapat memprediksi piutang dapat terkelola dengan baik atau tidak. Prosedur pencatatan dan penagihan piutang Online Travel Agent (OTA) yang terkadang mengalami kendala harus dapat dituntaskan dengan membuat prosedur yang jelas dan baku untuk dijadikan sebuah pedoman. Dengan metode kualitatif deskriptif akan memberikan gambaran prosedur pencatatan yang jelas dan mudah dipahami oleh pembaca. Proses pencatatan yang telah terkomputerisasi seperti sistem informasi akuntansi insoft yang di pakai Eska Hotel dapat berfungsi dengan maksimal karna telah menggunakan sistem modern yang dapat meminimalisir terjadinya kesalahan human error.
FAKTOR-FAKTOR YANG MEMPENGARUHI FINANCIAL BEHAVIOR MAHASISWA DI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS RIAU KEPULAUAN
Authors: Ukhriyawati Catur Fatchu , Mulyati Sri , Aprilia Bella 
Published: December 2022

Penelitian ini bertujuan mengetahui Pengaruh secara parsial dan simultan antara variavel independen antara lain: Financial Attitude, Knowledge, Personal Finance, dan Personal Income Terhadap Financial Behavior Mahasiswa di Fakultas Ekonomi dan Bisnis Universitas Riau Kepulauan. Populasi yang digunakan adalah Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Riau Kepulauan. Pengambilan sampel pada penelitian ini yaitu menggunakan metode random sampling dengan rumus slovin sebanyak 269 responden. Uji coba instrumen dianalisis dengan menggunakan uji validitas dan uji reliabilitas.Dari analisis data penelitian ini menunjukkan hasil Uji T diperoleh bahwa variabel financial attitude berpengaruh secara signifikan. Variabel financial knowledge berpengaruh secara signifikan. Variabel personal finance tidak memiliki pengaruh yang signifikan. Variabel personal income tidak memiliki pengaruh yang signifikan. Hasil Uji F menunjukan bahwa variabel Financial Attitude, Financial Knowledge, Personal Finance, dan Personal Income berpengaruh positif secara simultan terhadap financial behavior mahasiswa fakultas ekonomi dan bisnis universitas riau kepulauan
PENERAPAN AKUNTANSI PERTANGGUNGJAWABAN DENGAN ANGGARAN SEBAGAI ALAT PENGENDALIAN BIAYA
Authors: Salesti Jayana , Syafruddin Syafruddin , Saputra Ori 
Published: December 2022

Salah satu peran penting manajemen dalam perusahaan adalah untuk memastikan tujuan perusahaan tercapai dengan melaksanakan fungsi manajemen perencanaan, pengorganisasian, pelaksanaan dan pengawasan. Dalam ilmu akuntansi, peran manajemen tersebut dikenal dengan konsep akuntansi pertanggungjawaban. Latar belakang penelitian ini adalah untuk mengetahui penerapan dan peranan akuntansi pertanggungjawaban pada PT Inspektindo Sinergi Persada dengan anggaran sebagai alat pengendalian biaya. Data yang digunakan dalam penelitian ini berupa data primer dari hasil wawancara dan data sekunder berupa anggaran tahun 2020, laporan realisasi anggaran tahun 2020, prosedur pembelian, struktur organisasi dan dokumen deskripsi pekerjaan dengan menggunakan metode penelitian kualitatif. Analisis yang digunakan adalah membandingkan teori dengan implementasinya berdasarkan studi kasus yang diperoleh. Hasil penelitian pada PT Inspektindo Sinergi Persada menunjukkan bahwa PT Inspektindo Sinergi Persada telah menerapkan akuntansi pertanggungjawaban secara memadai dikarenakan hanya tidak memenuhi satu dari lima indikator persyaratan penerapan akuntansi pertanggungjawaban saja yaitu belum melakukan pemisahan biaya terkendali dan tidak terkendali dalam laporan pertanggungjawaban. Sementara itu PT Inspektindo telah menggunakan anggaran dalam melakukan pengendalian biaya tetapi belum menetapkan batas toleransi (batas atas dan batas bawah) dalam menilai efisiensi pengendalian.
SISTEM PENGAWASAN INTERN TERHADAP PEMBERIAN KREDIT MIKRO PADA PT. BANK BRI UNIT BOTANIA BATAM
Authors: Mustika Ita 
Published: December 2022

Penelitian ini dilakukan pada PT. Bank BRI Unit Botania Batam. Penelitian ini bertujuan untuk melihat kebijakan pengawasan intern. Sumber informasi utama dari penelitian ini adalah PT. Bank BRI Unit Botania Batam. jenis data yang digunakan dalam penelitian ini berupa data primer dan sekunder. Data Primer adalah data yang belum diolah yang diperoleh langsung dari responden selaku objek penelitian, dalam hal ini data yang diperoleh dari hasil wawancara berupa Tanya jawab dengan pihak kredit. Data Sekunder adalah data yang telah diolah yang diperoleh dari perusahaan, antara lain struktur organisasi perusahaan, sejarah singkat perusahaan, daftar kolektibilitas kredit. Hasil peneilitian ini menunjukkan bahwa sistem pengawasan pemberian kredit yang dilakukan oleh Bank BRI Unit Botania Batam sudah baik, dan sudah sesuai dengan ketentuan yang ada. Akan tetapi lebih baik lagi pemantauan dilapangan dalam proses pemberian kredit harus dilakukan secara rutin.
Determinants of Bank Mu'amalat Indonesia's Non-Performing Financing: Internal and External Reviews
Authors: Asiyah Binti Nur , Septiana Ayuk , Wahyudi Amin 
Published: December 2022

Non-Performing Financing (NPF) in the management of Islamic Banks Financing needs to be controlled, although it is difficult to avoid it. This review can be observed from various internal and external variables of Islamic banks. This paper intends to analysis the determinants of Bank Muamalat's NPF, in terms of internal variables, namely Capital Adequacy Ratio (CAR), Operational Income to Operating Costs (BOPO), and Financing To Deposit Ratio (FDR), while external reviews include inflation and the Rupiah Exchange Rate. Writing method with a quantitative approach, the type of associative research. The population is taken from the financial statements of PT. Bank Muamalat Indonesia for the 2013-2021 period as many as 35 data. The sampling technique used is saturated sampling. The analysis uses multiple linear regression through normality test, classic assumption test, t test, F test and coefficient of determination test. Findings showed that CAR had a significant negative effect on NPF, BOPO had a significant positive effect on NPF, FDR had no significant effect on NPF, Inflation had no significant effect on NPF, Rupiah exchange rate had no significant effect on NPF, while CAR, BOPO, FDR, inflation, and The Rupiah exchange rate simultaneously has a significant effect on the NPF of 41%, while the rest is influenced by other indicators. Internally, CAR and BOPO have a significant effect while external reviews have no significant effect. The practical implication of this paper is that Islamic banks need to pay attention to internal conditions so that NPF can be controlled
Case Report: Depression × dementia with Lewy bodies in the elderly: The importance of differential diagnosis
Authors: Valença Alexandre M. , Studart Leal Cláudia Cristina , Oliveira Gustavo C. , de Moraes Talvane M. , Nardi Antonio E. , Mendlowicz Mauro V. 
Published: December 2022

BackgroundDementia is a clinical syndrome which is more common in elderly people. Dementia with Lewy bodies (LBD) is not so rare in elderly people, with cognitive impairment in about 30% over age 65. The clinical picture is characterized by fluctuation in cognitive functions, recurrent, well-formed, detailed visual hallucinations, and Parkinsonism, with rigidity, tremor, bradykinesia, and slurred speech.Case presentationWe present a case report of LBD in a 73-year-old retired teacher, which a initial wrong diagnosis of refractory depression for at least 3 years. We also conduct a review of recent works on theme.ConclusionLBD diagnosis can be neglected for years, with a legal and clinical issues to patients and their families. Detailed medical research, including differential diagnosis, are very necessary on those cases, specially when they are called refractory. We encourage new research and adequate clinical training to prevent damage.
Effects of Dapagliflozin on EChOcardiographic Measures of CarDiac StructurE and Function in Patients with Chronic Kidney Disease: The DECODE-CKD Trial
Authors: Bartholdy Katja Vu , Johansen Niklas Dyrby , Landler Nino , Skaarup Kristoffer Grundtvig , Jensen Jesper , Bressendorff Iain , Schou Morten , Christensen Jacob , Feldt-Rasmussen Bo , Vaduganathan Muthiah , Solomon Scott , Haynes Richard , Persson Frederik , Rossing Peter , Køber Lars , Zannad Faiez , Hansen Ditte , Biering-Sørensen Tor 
Published: December 2022

Key Points

SGLT2 inhibitors (SGLT2i) exert cardioprotective effects in patients with CKD through unknown mechanisms.DECODE-CKD is the first randomized controlled trial (RCT) to evaluate the effects of SGLT2i on cardiac structure and function in patients with CKD.

Background
SGLT2 inhibitors, originally developed as glucose-lowering agents for treatment of type 2 diabetes, have been shown to have cardio- and kidney-protective effects among CKD patients with and without diabetes. However, the mechanisms remain largely unknown.

Methods
Dapagliflozin on EChOcardiographic Measures of CarDiac StructurE and Function in Patients with Chronic Kidney Disease (DECODE-CKD) is an investigator-initiated, prospective, single-center, randomized, placebo-controlled trial evaluating the effects of 6 months of treatment with 10 mg of dapagliflozin compared with placebo on cardiac structure and function in 222 adults with CKD.

Results
The primary objective was to assess whether dapagliflozin improves left ventricular mass index. Secondary and exploratory end points include changes in cardiac and kidney markers, quality of life, depressive symptoms, and cognitive function.

Conclusions
This is the first study to address the effects of SGLT2 inhibitors on cardiac structure and function in patients with CKD. The results will provide valuable insights into the mechanisms underlying the cardioprotective benefits of SGLT2 inhibitors in patients with CKD.

Clinical Trial registry name and registration number

NCT05359263
GAIT FACILITATION PROGRAM USING A HORIZONTAL BICYCLE BUILT AND DESIGNED TO MONITOR KINETIC CHAIN PARAMETERS – CASE STUDY
Authors: Murgoci Nicolae , Mereuță Claudiu , Ganea Daniel 
Published: December 2022

Introduction. Pedaling therapy is defined as a plan of physical activity prescribed to facilitate rehabilitation from immobilizing diseases and any conditions that disrupt the movement and activity of daily life or maintain well-being through neuro-reeducation, gait training, and therapeutic activities. Material and method. It was addressed in a case study of a 40 years female patient who presented with a physiotherapy indication for gait rehabilitation from the specialist physician after immobilization in plasterboard for four weeks, the postfracture status of the lateral malleolus of the left lower limb fibula. A personalized cycling program was applied for five weeks, period March-April 2022 using a pedaling system designed and built with plantar pressure sensors attached to the pedals to monitor outputs. There was performed gait analysis, joint and muscular testing using goniometry, Borg Cycling Scale for the perception of effort and rehabilitation zone correlations, and Visual Analog Scale (VAS) for pain. The patient’s risk chart is based on the bioimpedance parameters for determining the body composition using Zepp Analyzer. Heart rate reserve, as well as heart rate training, was calculated according to Karvonen's formula supervised with Smartwatch Huawei Watch GT 2 during the cycling rehabilitation program. The sensor signals attached to the pedals are converted to analog values for both feet and the force in Newton is measured according to the values transmitted.Results and Conclusions. Rehabilitation treatment consisted of applying to the therapeutic program according to the rehabilitation phases for 5 weeks maintaining a perceptual level of 4/10 Borg (maintaining the resistance zone 2) with progressive intensity from level 3 to 5. After the rehabilitation program, average analog values between the two members were 219/240 - left / right respectively 0.89 / 0.98 N showing an insignificant force difference of 0.09 N in absolute value. The final evaluation of the joint balance by goniometry enhances exceeding the values of the functional-coefficient. Muscle balance registered an optimal value of 5/5 for the left foot. The pulse corresponding to the target range not exceeded 130. The kinetic chain deficit has improved, the muscle testing indicating a range of motion of 53 degrees in the ankle left joint versus 11 degrees after immobilization. Remission of edema after phase I (first week) proved an anti-inflammatory effect. Left foot support on the ground became possible without pain (VAS = 0). The application of the proposed pedaling program using the built horizontal device led to the achievement of the objectives regarding the facilitation of the ambulance, the system is reliable and technically functional.
A Suggested Educational Guide to Enhance the Role of Jordanian Universities in Developing Moderate Thinking among their Students, Based on the Amman Message
Authors: Al-Aifan Reem Mishref , Al-Qudah Muhammad Amin 
Published: December 2022

Objectives: The study aimed to propose an educational guide for Jordanian universities to enhance their role in developing moderate thought among their students based on the Amman Message, by identifying the reality of the role of Jordanian universities in developing moderate thought based on the Amman Message from the viewpoint of faculty members.
Methods: The study used the (qualitative) method in collecting data from the study sample, revealing the role of Jordanian universities in promoting and developing moderate thinking. The study sample consisted of faculty members in Jordanian public universities for the academic year 2019/2020, where the study sample consisted of (20) faculty members in Jordanian universities, and data was collected through conducting interviews.
Results: The results of the qualitative study showed agreement of 90% of the study sample on The middle thought is the moderate thought. And that moderate thought immunizes students from extremism and leniency at the same time, and that the promotion of moderate thought is through academic courses and the university professor, and 70% of the sample indicated the spread of moderate thought among students and in light of the results of the current qualitative study and a previous quantitative study that was published in a research.
Conclusions: An independent educational guide has been proposed to enhance the role of Jordanian universities in developing moderate thought based on the Amman Message, which the study recommended to adopt, to help universities develop moderate and moderate thought, and to activate their role more through the elements of the educational process.
The Effect of Using Visual Feedback on Learning some Basic Basketball Skills
Authors: Taha Manal Mohammed , Al-Jaafreh Omar Jameel , Al-Homran Bahaa Adin Ibrahim 
Published: December 2022

Objectives: This study aims to determine the impact of utilizing traditional and visual feedback on learning some fundamental basketball game abilities as well as the effect of using visual feedback on learning some fundamental basketball game skills.
Method: The researcher used the experimental method, and the sample of the study consisted of (38) students; of the Faculty of Sports Sciences who are enrolled in basketball course (1) during the summer semester for the academic year 2018/2019. The sample was randomly selected and distributed equally into two groups; the experimental group consisted of (19) male and female students and implemented visual feedback when teaching them basic skills in the basketball game, and the control group consisted of (19) male and female students and implemented traditional feedback when teaching them basic skills in the basketball game.
Results: The results showed that there were significant differences at the level of (0.05≥α) between the pre and post measurement for the experimental group and in favor of the post-measurement. Furthermore, there are statistically significant differences between the experimental group and the control group for the benefit of the experimental group. Additionally, the different types of feedback lead to an improvement in performance, which indicates its importance in the teaching and learning process, and that there is a preference for the use of visual feedback during the teaching process.
Conclusions: The researchers recommended a necessity to focus on using visual feedback, as it has a significant impact on learning difficult skills, especially with beginner learners.
Ministry of Internal Affairs vs Ministry of Foreign Affairs. The inter-ministerial struggle during the religious and political distabilization in Bukhara, 1910–1916
Authors: Хутарев-Гарнишевский В.В. 
Published: December 2022

Ключевое положение Бухарского эмирата и его полусуверенный статус в рамках Российской империи превратили этот регион в арену противостояния различных российских ведомств. Ситуация осложнялась активным вмешательством в дела Бухары иностранных пропагандистов панисламизма, агентов влияния Ирана и Афганистана, а также обострением внутренних социально-политических противоречий в регионе. В статье публикуются официальные документы Министерства внутренних дел и Министерства иностранных дел России, отражающие их видение политической обстановки в Бухаре и в целом в Туркестане накануне среднеазиатского восстания 1916 г.
Fundamental premise of Khanate of Bukhara and it’s halfsovereign statute within the Russian Empire transformed the region into a confrontation arena for various governmental agencies. Extensive involvement in Bukhara’s affairs of foreign Pan-Islamism leaders, influence agents from Iran and Afghanistan, as well as exasperation of inner socio political confrontations made the situation even more complicated. Published are the official documents of Ministry of Internal Affairs and Ministry of Foreign Affairs of Russia, which reflect their vision of the situation mainly in Bukhara and at a general scale in Turkistan on the eve of the Central Asian Revolt of 1916.
To the Problem of Restoration of the Russian Revolutionists’ Contacts Structure
Authors: Кацис Л.Ф. 
Published: December 2022

В статье рассматривается вопрос о связях между русскими революционерами и деятелями культуры, тем или иным образом связанными с революционным движением в России в начале ХХ в. На основе различных источников показано, как некоторые известные исторические деятели, на первый взгляд не имевшие явных связей между собой, взаимодействовали и общались ради достижения своих политических целей. Также прослеживается связь между самими революционерами, не принадлежавшими подчас к одной партии или политическому течению. Таким образом обнаруживается довольно разветвленная сеть, состоящая из известных как в политике, так и в культуре лиц, оказавшая в результате серьезное воздействие на внутриполитическую ситуацию в России в период до и между двух революций. Среди них присутствуют: Владимир Жаботинский, Пинхас Рутенберг, Максим Горький, Леонид Андреев, Михаил Осоргин, Дмитрий Мережковский, Зинаида Гиппиус, Борис Савинков, Александра Коллонтай и др. Многие моменты во взаимоотношениях некоторых из них выявлены на основе материалов об убийстве революционерами священника Георгия Гапона. Основной же темой статьи является вскрытие различных узлов информационных сетей и способов коммуникации, созданных российскими социалистами в конце XIX –начале XХ в. с целью конспирации.
The study focuses on the relationship between Russian revolutionaries and cultural figures, in one way or another associated with the revolutionary movement in Russia of the early 20th century. Using a wide variety of sources, it demonstrates how a number of prominent historical figures, who at first glance had no apparent connection with one another, cooperated and communicated to achieve their political goals. It also traces the link between the revolutionaries themselves, who sometimes did not belong to the same party or political current, thus revealing a rather wide network of famous political and cultural figures who had a significant impact on the internal political situation in Russia before and in-between the two revolutions. Among them were Vladimir Jabotinsky, Pinhas Rutenberg, Maxim Gorky, Leonid Andreyev, Mikhail Osorgin, Dmitry Merezhkovsky, Zinaida Gippius, Boris Savinkov, Alexandra Kollontai, and many others. Many aspects of their interrelationships came to light from the accounts of the murder of the priest Georgy Gapon by the revolutionaries. However, the focus of the paper is to dissect the different nodes of information networks and communication methods established by Russian socialists in the late 19th and early 20th centuries for conspiratorial purposes.
Features of Imamate of Dagestan and Chechnya as Islamic power (1834–1859)
Authors: Магомедов К.А. 
Published: December 2022

Статья содержит описание основных элементов государственного устройства Имамата Дагестана и Чечни, образовавшегося на территории Северного Кавказа в середине 19 века. Имамат был образован для реализации целей построения государства, основанного на шариате, и объединения населения Северного Кавказа для противостояния в войне с Российской Империей. Несмотря на наличие множества исследований государственности Имамата, крайне мало исследований касается вопроса сопоставления основных элементов государственного устройства Имамата с основными постулатами концепции исламской государственности. В данной статье проведен сравнительно-правовой анализ Имамата с концепциями, изложенными видными мусульманскими учеными, а также степень ориентированности политики Имамата на реализацию положений Корана и сунны.
The article contains a description about the basic elements of a statehood system of The Imamate of Dagestan and Chechnya, which was formed in the North Caucasus in the middle of 19 century. The Imamate was created to achieve the goals of building the Shariah State and to unite the population of the North Caucasus for confrontation in the war against the Russian Empire. Despite the existence of numerous researches about the Imamate’s statehood, there are few of them related to the issue of comparing the basic elements of a statehood system of the Imamate with the basic elements of the conception of Islamic statehood. This article makes a comparative legal analysis of the Imamate with the concepts outlined by the famous Muslim scientists, as well as the degree of orientation of the Imamate’s policy on the implementation of the provisions of the Koran and the Sunnah.
Peran BPKAD Dalam Penyajian Data Keuangan Daerah Yang Transparan Dan Akuntabel
Authors: Sabili Elmi Hakim , Sunaningsih Suci Nasehati 
Published: December 2022

<p>Pelaporan Laporan Keuangan Daerah merupakan suatu bentuk pertanggungjawaban Pemerintah Daerah kepada masyarakat. Dalam menginformasikan laporan keuangan, sudah menjadi kewajiban Pemerintah Daerah untuk berpegang pada asas transparansi. Penelitian ini bertujuan untuk mengkaji transparansi dalam Pelaporan Anggaran Pendapatan dan Belanja Daerah selama 5 tahun terakhir, serta peran BPKAD Kota Magelang dalam menyajikan informasi yang transparan. Peneliti ingin melihat bagaimana peran BPKAD dalam menyajikan laporan keuangan pemerintah Kota Magelang, khususnya saat terjadi pandemi COVID-19. Metode yang digunakan adalah deskriptif kualitatif dengan data sekunder berupa laman resmi BPKAD dan laporan yang terdapat dalam setiap bagian BPKAD di bagian publikasi. Hasilnya menunjukkan bahwa BPKAD telah memberikan laporan secara berkala dari 2017 hingga 2020, dari segi transparansi pada laman BPKAD masih ada laporan yang belum dipublikasikan yakni laporan untuk tahun 2021, sedangkan untuk aksesbilitas, masyarakat dapat dengan mudah mendapatkan informasi terkait laporan keuangan melalui laman resmi BPKAD ataupun mendatangi secara langsung ke kantor BPKAD.</p>