bluuebunny/crossref_metadata_2025_split huggingface dataset:
PANDANGAN TARJIH MUHAMMADIYAH TENTANG HUKUM MA’PAPELLAO TOMATE DI DESA MUNDAN KECAMATAN MASALLE KABUPATEN ENREKANG
Authors: Ahmad Muntazar  , Syafruddin  , Zainal Abidin  
Published: January 2025

Ma’papellao Tomate sudah menjadi tradisi turun temurun di Kecamatan Masalle Kabupaten Enrekang. Tradisi ini menimbulkan kontroversi di tengah-tengah masyarakat di Kecamatan Masalle. Berkaitan dengan tradisi ini, maka masyarakat terbagi menjadi 2 kelompok, yaitu kelompok yang membolehkan dan kelompok yang tidak membolehkan tradisi tersebut. Maka dari itu penulis bertujuan untuk mengetahui proses pelaksanaan tradisi Ma’papellao Tomate serta hukum Ma’papellao Tomate menurut pandangan tarjih Muhammadiyah. Metode penelitian yang digunakan dalam penelitian ini adalah menggunakan jenis penelitian kualitatif deskriptif dengan menngunakan pendekatan ‘urf. Sumber data yang digunakan dalam penelitian ini adalah wawancara terhadap tokoh Masyarakat dan tarjih Muhammadiyah. Metode pengumpulan data yaitu wawancara dan observasi. Adapun hasil penelitian ini adalah bahwa proses pelaksanaan tradisi Ma’papellao Tomate dilaksanakan pada malam pertama, malam ketiga dan malam ketujuh serta puncak acaranya pada hari keempat puluh. Menurut pandangan tarjih Muhammadiyah bahwa tradisi Ma’pappelao Tomate ini merupakan adat atau tradisi yang tidak sejalan dengan prinsip-prinsip ajaran islam terutama dalam masalah akidah. Hal ini disebabkan adanya ritual-ritual yang atau bacaan-bacaan yang masuk dalam kategori bid’ah yang bisa mengantarkan pelakunya terjerumus dalam kesyirikan. Adapun saran dari penulis bahwa masyarakat dalam tradisi Ma’papellao Tomate untuk tidak adanya paksaan atau kewajiban untuk melaksanakannya, dan tidak beranggapan bahwa akan terjadi petaka apabila tidak melaksanakan tradisi tersebut.
PEMBATALAN PERKAWINAN AKIBAT PEMALSUAN IDENTITAS PUTUSAN NOMOR 1454/PDT.G/2018 PA MKS (PERSPEKTIF HUKUM ISLAM)
Authors: Baharuddin Rabiatul Adawiah , Asni Asni , Daeng Mapuna Hadi 
Published: January 2025

Pokok permasalahan dalam penelitian ini yakni bagaimana pembatalan perkawinan akibat pemalsuan identitas dalam putusan Nomor 1454/PDT.G/2018 PA MKS jika ditinjau dari perspektif hukum Islam. Jenis penelitian yang digunakan adalah kualitatif deskriptif dalam bentuk field research yang berlokasi di Pengadilan Agama Makassar Kelas IA menggunakan pendekatan yuridis, empiris dan teologi normatif serta pendekatan syar’i dalam hasil penelitian menemukan bahwa putusan Pengadilan Agama Makassar kelas IA Nomor 1454/PDT.G/2018 PA MKS merupakan perkara mengenai pembatalan pernikahan yang amar putusannya mengatakan permohonan pemohon ditolak dan mengabulkan eksepsi termohon adapun pertimbangan dari majelis hakim karena permohonan pemohon mengandung cacat formil dan sebagai konsekuensi hukumnya tidak diterima (Niet Onvantkeljike Verkelarrd). Adapun jika putusan Nomor 1454/PDT.G/2018 PA MKS ditinjau dari hukum Islam bahwa pembatalan perkawinan atau disebut fasid nikah dalam hukum Islam telah sesuai apabila disandikan dengan perkara yang diteliti dikarenakan dalam hukum Islam fasid nikah dapat terjadi apabila adanya cacat hukum, cacat hukum yang dimaksud jika adanya kekeliruan dalam pengimplementasian terhadap syarat dan rukun perkawinan yang dilaksanakan tanpa wali, wali yang tidak berwenang dan menikahi kaum yang diharamkan oleh ajaran Islam (An-Nisa ayat 23)
Kata Kunci: Pembatalan Perkawinan, Pemalsuan Identitas, Hukum Islam
PENGANGKATAN ANAK BAGI ORANG TUA DITINGGAL MATI SUAMI DALAM PERSPEKTIF HUKUM ISLAM
Authors: Edi Ardiansa  , Sultan Lomba , Fajri Muhammad 
Published: January 2025

Penelitian ini membahas tentang pengangkatan anak yang ditinggal mati suaminya perspektif hukum islam di Pengadilan Agama Sungguminasa. Pembahasan dalam penelitianini yaitu (1) bagaimana pertimbangan hukum oleh hakim dalam penetapan adopsi anak yang ditinggal mati suaminya? (2) Bagaimana tinjau hukum islam tentang pengangkatan anak oleh rang tua yang dtinggal mati suami?. Penelitian ini termasuk penelitian lapangan yaitu field research kualitatif dengan pendekatan penelitian yang digunakan ialah pendekatan Normatif- Yuridis yaitu suatu penelitian yang didasarkan pada suatu ketentuan hukum dan fenomena atau kejadian yang terjadi dilapangan. Selanjutnya, untuk memperoleh data tentang masalah ini maka digunakan metode pengumpulan data adalah wawancara, dokumentasi, library research dan field Research. Lalu, data yang diperoleh kemudian dianalisis dan disimpulkan. Hasil penelitian ini menunjukkan bahwa pertimbangan hukum oleh hakim dalam penetapan adopsi anak yang ditinggal mati suaminya (Studi kasus Pengadilan Agama Sungguminasa), Pemberian hak asuk anak sendiri kepada pemohon merupakan suatu kewangan pengadilan negeri dan pengadilan agama, yang telah di putuskan oleh haikm pengadilan agama berdasar bukti yang telah diminta untuk kemudian jadikan dasar dan melihat dari kedua belah pihak pemohon dan termohon yang kemudian anaknya di angkat oleh saudaranya sendiri. Hakim pengadilan agama merujuk pada aturan dan kompilasi hukum islam untuk memberikan suatu keputusan kepada pemohon sehinggah permohon itu terkabul atas dasar dari faktor pemohon memang tidak perna dikaruniai anak sampai kemudian suaminya meninggal dan seorang anak ayng di adopsi sebagai pewaris dari keluarga tersebut.
TA’ARUF ONLINE MELALUI MEDIA SOSIAL PRESPEKTIF FIKIH MUNAHAKAT
Authors: Dhiya Indi Laela , Falakha Nadia , Hami Widodo 
Published: January 2025

Pada era globalisasi saat ini, menyebabkan perkembangan yang begitu pesat dan mempengaruhi proses dalam pencarian jodoh seseorang. Hal ini menyebabkan beberapa masyarakat memiliki pola pikir untuk memanfaatkan hal tersebut untuk mencari calon pasangan, yang mana dilakukan secara online. Ta’aruf online melalui media sosial menjadi fenomena kontemporer yang signifikan dalam proses menuju pernikahan Penelitian ini menggali pandangan hukum Islam terkait praktik ta’aruf online dengan fokus pada aspek kehalalan, etika, serta konsep pernikahan dalam Islam melalui analisis hukum islam dan studi kepustakaan. Hasil penelitian ini menunjukkan bahwa ta’aruf online dapat dipandang sebagai sarana positif dalam islam sebagai sarana untuk mencari pasangan hidup serta mengenal antar calon pasangan . Namun, aspek kehalalan, termasuk pemenuhan syarat-syarat pernikahan dan kepatuhan terhadap norma-norma agama dalam praktik ta’aruf online masih perlu mendapatkan perhatian khusus di dalam kerangka agama islam. Penelitian ini memberikan landasan untuk pemahaman lebih lanjut tentang pandangan hukum islam terhadap ta’aruf online melalui media sosial yang sesuai dengan prinsip-prinsip agama Islam, sehingga menjaga integritas proses permikahan dalam konteks digital.
URGENSI PEMBERIAN EDUKASI PRA NIKAH DAN ILMU PARENTING TERHADAP CALON SUAMI ISTRI PERSPEKTIF HUKUM ISLAM
Authors: Nerli Citra Lestary  , Ridwan Muh. Saleh , Mapuna Hadi Daeng 
Published: January 2025

Pernikahan tidak hanya tentang kebutuhan biologis saja, tetapi juga menyangkut orangtua kedua belah pihak, saudara-saudaranya, bahkan keluarga-keluarga mereka masing-masing, dan banyak hal lainnya yang harus diketahui dalam mengarungi bahtera rumah tangga, termasuk kewajiban dan hak suami terhadap istrinya, begitupun sebaliknya. Terlepas dari hal itu, kewajiban dan hak mereka akan bertambah ketika mereka memiliki keturunan. Sebagai orangtua sudah menjadi kewajibannya untuk memberikan kebutuhan hidup anaknya, menyayangi, mengasuh, serta mendampingi anak dalam setiap perkembangannya. Bagi setiap calon pengantin, baik calon suami maupun calon istri harus mengikuti pemberian edukasi pra nikah, yang membahas tentang kehidupan dalam menjalani kehidupan berumah tangga, mulai dari pemberian materi terkait suami-istri hingga pembahasan mengenai orangtua-anak. Sangat penting untuk mengetahui bagaimana pelaksanaan dan dampak dari pemberian edukasi pra nikah dan ilmu parenting. Dalam penelitian ini digunakan metode penelitian lapangan (field research), dengan teknik pengumpulan data dengan cara wawancara dan dokumentasi. Oleh karena itu, sangat penting dan berpengaruh bagi calon pengantin yang akan menjadi pasangan suami-istri untuk mengikuti dan menerima pemberian edukasi pra nikah dan ilmu parenting sebagai bekal sebelum menjalani kehidupan setelah pernikahan, makanya setiap calon pengantin diharapkan tidak menyepelekan atau meremehkan salah satu tahapan yang satu ini.
Genetic evaluation for growth performance in Japanese quail line selected for fast growth rate across eight generations
Authors: Mahmoud E. A. El-Full B.Y.F. , Semida D.A.M. , Emam A.M. 
Published: January 2025

Abstract
The world is suffering from a protein shortage due to population growth and increased food demand, increasing the pressure on poultry breeders to boost production. Additionally, Japanese quail (JQ), with their small size, rapid growth, short generational interval, and high egg production, offer a promising solution to address this challenge. A ten-generation study conducted at Fayoum University Poultry Research Center involved 17,806 JQ chicks, which were divided into two lines: one was selected for fast growth rate from 1-21 days (FGR1-21), and the other line was the control line (CL). It aimed to investigate the consequences of selection, evaluate selection effectiveness for increased early growth rate (GR1-21). All studied growth traits were significantly influenced by generation, line, and sex effects, except for body weight at hatch (BW1) and GR1-21, where sex had an insignificant effect. The interaction effect between generation and line significantly affected all studied traits, favoring the FGR1-21 line in the 8th selected generation. The cumulative response based on two different methods was in the desired direction for all studied growth traits, except for BW1. This was based on breeding values. The GR1-21 was found to be positively correlated, either genetically or phenotypically, with all correlated traits except for BW1. All studied growth traits had moderate heritability (h2) estimates ranging from 0.18 to 0.32. It can be concluded that continuous selection for high growth rate has resulted in a well-established paternal line of JQ specialized in meat production, which can be proposed as a sustainable solution to address food security problems.
Monetary Regimes with Two Nominal Anchors: Are they Possible?
Authors: Fabris Nikola 
Published: January 2025

Abstract
The traditional approach to monetary policy, which relied on one instrument to achieve a single goal, has proven ineffective during recent periods of global instability. In response to the challenges that this traditional framework could not address, non-standard monetary policy instruments have emerged. While they have somewhat alleviated problems, they cannot be considered a solution, as their long-term application could lead to the emergence of several other imbalances. Therefore, this paper explores a new framework for monetary policy based on two nominal anchors. The analysis focuses on two monetary regimes. The first is based on a modification of the inflation targeting regime, which would additionally include a nominal anchor in the form of an exchange rate. This is not a completely new regime, as some countries have already used an implicit exchange rate target alongside an inflation target. The second regime under consideration is entirely new and would be based on a monetary target and an interest rate target.
How Politics Hinder Central Bank Digital Currency (CBDC) Development and What to Do about It
Authors: Ozili Peterson K. 
Published: January 2025

Abstract
The motivations and benefits of issuing a central bank digital currency (CBDC) are well known but the challenges faced by central banks in developing and issuing a CBDC have received less attention. To fill this gap, this article provides a succinct understanding of how politics hinder CBDC development. It presents the common arguments used by politicians to stifle CBDC development. It also suggests some ways to reduce political resistance towards CBDC development.
Monetary Facts or Monetarist Facts? A Re-Examination
Authors: Khan Muhammad Azam , Rashid Salim 
Published: January 2025

Abstract
The Quantity Theory of Money claims to provide one of the few long-run guides to economic policy by providing specific numbers to characterise the correlation between money growth and inflation. Acceptance of the Quantity Theory has been greatly helped by the claim, propounded most effectively by Robert Lucas, that the evidence for the central claims of the Quantity Theory can be corroborated by ‘a theoretical’ examination of the data. We reexamine this empirical claim in two ways. First, we show how, for both theoretical and statistical reasons, the facts accepted by Lucas lack the force he attributes to them. Secondly, we then examine the data from 102 countries in three parts: first as an aggregate, then again across five regions, and finally in a sample of specific countries. There is a positive relationship between money supply growth and inflation, but the correlation is not the proportional one predicted by the Quantity Theory - either for the full sample or any of the sub-samples. These results are inconsistent with the primary empirical claims made for the general applicability of the Quantity Theory.
Auditors’ Evolving Responsibilities and the Rising Costs of Professional Negligence: A Comprehensive Examination
Authors: Awolowo Ifedapo Francis , Garrow Nigel , Chan Dora , Oni Anthony , Abidoye Adenike 
Published: January 2025

Abstract
In recent times, professional negligence has taken centre stage in the news. The inability of auditors to uncover fraud in their clients’ financial records has become a topic of intense debate among industry professionals and regulators, with no clear consensus reached thus far.
This paper employs a qualitative research approach to delve into the consequences of professional negligence and why auditors will continue to face the consequences of their failure to detect fraud in their clients’ financial records. Our research findings indicate that auditors will continue to bear the brunt of professional negligence until there is a fundamental shift in their mandate, prompting them to assume a more proactive role in detecting fraud within financial statements. The repercussions of professional negligence extend beyond financial losses, encompassing intangible costs that severely tarnish the reputation of the auditing profession.
Does Artificial Intelligence Represent a Threat to the Accounting Profession?
Authors: Veledar Benina , Bašić Meliha , Demirović Lejla , Beširević Esma 
Published: January 2025

Abstract
This paper investigates the impact of artificial intelligence (hereinafter AI) on the accounting profession, emphasizing the need to adapt educational programs and business practices due to the emergence and development of AI technologies. A qualitative method with the help of a semi-structured interview was used to collect primary data. The participants were professionals in the accounting and information technology field who have the relevant knowledge and experience to consider this topic.
The research aimed to discover the main problems that may arise when implementing artificial intelligence in the accounting profession, to determine how AI technologies affect the quality of financial reports, and whether education reform in accounting is needed due to the emergence of AI technologies. The results of the conducted research showed that AI technology will find its application in the accounting profession, that the quality of the financial report generated based on AI technology depends on the quality of the entered data, i.e. that the control function of accountants is of crucial importance, and that it is necessary to reform curricula in the context of exploiting the benefits of AI technologies.
Devil in the Details – Visual Perception of the Landscape Features by Potential Residential Buyers
Authors: Pilarczyk Aleksandra , Kondak Anna , Grzelka Kornelia , Wiejak-Roy Grażyna , Bieda Agnieszka 
Published: January 2025

Abstract
It has long been established that people attach value to window views. However, the challenge in real estate market analyses is to capture what landscape features an attractive view contains and thus how they affect the worth (individual valuation) of the real estate. Real estate research predominantly uses questionnaires to analyze the perception of the landscape. This research assesses the possibilities of using eye-tracking as an objective tool for the assessment of the visual perception of the landscape. The research aim was achieved by comparing the results of subjective surveys with a qualitative analysis of the records of gaze patterns of participants observing on-screen photos of window views. All analyses concerned the urban landscape. Surveys show that natural areas are the most attractive for potential residential buyers, while the most undesirable are industrial window views. Participants of the eye-tracking study focused their attention on details such as distinctive buildings, construction machinery, road signs and traffic lights, advertisements, graffiti, murals, street lamps and electrical boxes. These undesirable details can obscure the entirety of even the most aesthetically pleasing landscape. Thus, the results of this study are expected to inform those involved in urban design to minimize the impact of such obstructions.
Can the Dividend Payout Ratio Mediate the Relationship Between the Current Ratio, Debt-to-Equity Ratio, and Stock Price?
Authors: Samsuri Samsuri , Zamasari Abdullah , Andari Titiek Tjahja 
Published: January 2025

This study examines the influence of the current ratio and debt-to-equity ratio on stock prices, with the dividend payout ratio as a mediating variable, focusing on companies listed in the LQ45 index on the Indonesia Stock Exchange. The research population comprised 64 companies, with a sample of 28 firms selected through purposive sampling. Path analysis and the Sobel Test were employed to evaluate the mediating effect of the dividend payout ratio. The results indicate that while the current ratio does not affect the dividend payout ratio, it has a significant positive impact on stock prices. Conversely, the debt-to-equity ratio exerts a significant negative influence on both the dividend payout ratio and stock prices. Moreover, the dividend payout ratio shows no significant effect on stock prices and does not mediate the relationship between the current ratio, debt-to-equity ratio, and stock prices for LQ45 companies during the 2019–2023 period.
Keywords: Current Ratio; Debt to Equity Ratio; Dividend Payout Ratio; Stock Price.
Evaluasi Penerapan Kebijakan Batasan Bruto Pada Wajib Pajak OP UMKM
Authors: Simarmata Reinhard Sahat Maruli , Yulianti Yulianti 
Published: January 2025

This study aims to evaluate the policy of final income tax exemption for individual SME taxpayers with a turnover of up to Rp 500 million, in accordance with the Tax Harmonization Law. The evaluation assesses the policy from the perspective of individual SME taxpayers based on The Four Maxims: equality, certainty, convenience, and economy of collection. The research employs a descriptive qualitative case study evaluation method, focusing on one of the echelon III units in the Directorate General of Taxes (DGT), KPP Pratama Jakarta Setiabudi One. The research methodology uses triangulation, utilizing primary data collection, literature review, and secondary data. Primary data collection involves distributing questionnaires and conducting interviews with individual SME taxpayers and government representatives, including the Fiscal Policy Agency (BKF) and DGT. The research results indicate that the gross turnover threshold policy meets the principles of fairness and economic benefits. Furthermore, the study shows that there are still individual SME taxpayers who do not report their actual turnover in their annual tax returns. Active involvement from DGT through canvassing methods is needed to improve formal compliance among individual SME taxpayers.
Breaking Through the Wall of Occupational Fraud: A Systematic Literature Review
Authors: Pudjiwati Arni , Utomo Dwi Cahyo 
Published: January 2025

Occupational fraud is a significant threat to the integrity and sustainability of an organization. This study presents a systematic literature review on occupational fraud. This research uses the Scopus database without any year restrictions. Thirty-five articles were identified for further analysis. Our findings highlight a deep understanding of the motivations and driving factors behind fraudulent behavior, as well as the need for a holistic approach to managing occupational fraud. This research provides valuable insights for practitioners, researchers, and policymakers in their efforts to overcome the challenges organizations face in preventing and detecting occupational fraud. This research enriches the literature review on occupational fraud, which is still difficult to find.Kata Kunci: Literature Review, Occupational Fraud, Fraud
The Concept of Rwa Bhineda on Investment Interest in Green Sukuk by Considering Environmental Awareness
Authors: Dewi Ni Nyoman Sri Rahayu Trisna , Prihantari Gusti Ayu Putu Eka Dewi 
Published: January 2025

Green sukuk is a sharia-based financial instrument used by the government to finance green projects. The number of green sukuk investors has continuously increased since the beginning of the green sukuk issuance, in 2019. This is inseparable from the attractive profit sharing and very low risk. In the Hindu concept, the term Rwa Bhineda is known, which emphasises the existence of two things that are contradictory but always side by side, as is the case with profit sharing and risk in green sukuk. This research aims to examine the effect of profit sharing and risk partially on investment interest in green sukuk and examine the moderating effect of environmental awareness. The population used is all green sukuk investors with a sample size of 100 green sukuk investors. The data collection method uses a questionnaire. The data analysis technique used is Structural Equation Modeling with Partial Least Squares (SEM PLS). The results showed that profit sharing and environmental awareness has a positive and significant effect on green sukuk investment interest, risk has no effect on investment interest, environmental awareness weakens the effect of profit sharing on investment interest in green sukuk with negative direction but environmental awareness is not able to moderate the effect of risk on investment interest in green sukuk. This research combines the concept of sharia in Islam and the concept of rwa bhineda in Hinduism, making it interesting to do research.