bluuebunny/crossref_metadata_2025_split huggingface dataset:
The relationship between bacterial characteristics and mortality in diabetic foot ulcers' patients admitted to Dr. H. Abdul Moeloek General Hospital, Lampung
Authors: Darwis Iswandi , Wisnu Gusti Ngurah P Pradnya , Mentari Sekar 
Published: January 2022

ABSTRACT Around 25% of people with diabetes experience diabetic foot ulcers in their lives, accompanied by infections due to various types of bacteria. Infection due to Gram-negative and Gram-positive bacteria are reported to have different inflammation patterns, where the latter being reported to have a higher mortality rate. This study was an analytic observational study with a cross-sectional design to determine the relationship between bacterial characteristics and mortality in diabetic foot ulcers. Data were obtained from medical records of diabetic ulcer patients admitted to Dr. H. Abdul Moeloek General Hospital, Lampung, in 2017–2020. There were 131 diabetic foot ulcers patients identified, with the median age of the subjects was 53 years, 43.5% of the subject were male, and 56.5% were female. The mean hemoglobin was 9.3 g/dl, WBCs were 19.0 ×103/ml, and platelets were 422.1 ×103/ml. The mean length of stay in the hospital was 10.7 days. Eighteen subjects died during the hospital stay, with 15 of them were from the Gram-negative monomicrobial group. The results of the Fischer Exact test on mortality and bacterial characteristics among monomicrobial infections (p=0.688) indicate no relationship between the characteristics of the infectious pathogen and mortality in diabetic foot ulcers. Keywords: bacteria, diabetes, diabetic foot ulcers, mortalityCorrespondence: iswandi.darwis@gmail.com
Pengaruh Sosialisasi SAK EMKM, Persepsi Pelaku UMKM, Dan Pemahaman Akuntansi Terhadap Penerapan SAK EMKM Pada Laporan Keuangan UMKM Di Kota Surabaya
Authors: Susilowati Margi , Marina Anna , Rusmawati Zeni 
Published: January 2022

ABSTRACT SAK EMKM is a financial accounting standard to support the progress of MSMEs in Indonesia in compiling financial reports. It is also to make easier for MSME actors to get access to funding from financial institutions, but many MSME actors have difficulty in compiling financial reports. The applicable accounting standards can affect SAK EMKM application such as the socialization of SAK EMKM, the perception of MSME actors, and understanding of accounting. The population in this study was Micro, Small and Medium Enterprises (MSMEs) registered at the Department of Cooperatives and Micro Enterprises in Surabaya. The sampling technique used purposive sampling with criteria for SMEs in the fashion sector, a number of samples obtained was 93 MSME actors with 80 MSME actors being studied successfully. The analytical tool used is SPSS 25. The results obtained from this study stated that the socialization of SAK EMKM, the perception of MSME actors, and accounting understanding partially had a positive and significant effect on the application of SAK EMKM and socialization SAK EMKM, the perception of MSME actors, and understanding of accounting simultaneously (together) has a positive and significant effect on the implementation of SAK EMKM. Keywords: perception of SMEs; socialization of SAK EMKM; understanding of accounting, SAK EMKM ABSTRAK SAK EMKM merupakan standar akuntansi keuangan yang telah diterbitkan untuk mendukung kemajuan UMKM di Indonesia dalam menyusun laporan keuangan untuk memudahkan pelaku UMKM mendapatkan akses pendanaan dari lembaga keuangan tetapi banyaknya pelaku UMKM mengalami kesulitan dalam menyusun laporan keuangan sesuai standar akuntansi yang berlaku untuk itu ada beberapa faktor yang dapat mempengaruhi penerapan SAK EMKM yaitu sosialisasi SAK EMKM, persepsi pelaku UMKM, dan pemahaman akuntansi. Populasi dalam penelitian ini adalah Usaha Mikro Kecil dan Menengah (UMKM) yang terdaftar di Dinas Koperasi dan Usaha Mikro Kota Surabaya. Teknik pengambilan sampel menggunakan purposive sampling dengan kriteria pelaku UMKM yang bersektor fashion didapatkan jumlah sampel sebanyak 93 pelaku UMKM dengan sampel yang berhasil untuk diteliti sebanyak 80 pelaku UMKM. Alat analisis yang digunakan yaitu SPSS 25. Hasil yang diperoleh dari penelitian ini menyatakan bahwa sosialisasi SAK EMKM, persepsi pelaku UMKM, dan pemahaman akuntansi secara parsial berpengaruh positif dan signifikan terhadap penerapan SAK EMKM dan sosialisasi SAK EMKM, persepsi pelaku UMKM, dan pemahaman akuntansi secara simultan (bersama-sama) berpengaruh positif dan signifikan terhadap penerapan SAK EMKM.Kata Kunci: persepsi pelaku UMKM, pemahaman akuntansi, SAK EMKM, sosialisasi SAK EMKM
Improving efficiency in Finnish public land use processes – regulatory change and digitalisation in focus
Authors: Sulonen Kimmo , Vastamäki Jouni 
Published: January 2022

The efficiency of the public sector is a major discussion topic internationally. The discussion often refers to a need to review, renew, or reform public regulation in an attempt to balance the public economy, citizens’ needs, digitalisation, and sustainable use of resources. For example, Finland aims to redesign built environment regulation and promote digitalisation both on local and national levels, while balancing efficiency needs. This paper explores the potential to improve public land use processes through enhancing efficiency in the building permit process. The paper studies possible solutions based on the case development processes of two Finnish cities, and reflects them on a nationwide context by interviewing key persons in municipal land use management. Based on the findings, the challenges in achieving efficiency lie on the complexity of processes, public sector’s management, organisational culture, and needs of co-operation in multiple levels. Especially problematic is the unpredictability of the process, possibly outweighing the tangible benefits of the development. Digitalisation, including the use of data models and 3D BIM in automatisation, interaction, and knowledge management, is anticipated to aid the efficiency of the land use and building permit processes the long run. Findings suggests that, to emphasise the development in land use and building permit processes, fostering a new way of thinking and redesigning the public sector’s operating model is essential. The redesign should focus on more strategic management, and a new mindset for designing and conducting public processes. A successful new operating model and a renewed mindset would enable the adaptation of regulatory renewal, digitalisation, as well as sustainable use of resources.
PERUBAHAN NILAI TUKAR UANG MENURUT PERSPEKTIF EKONOMI ISLAM
Authors: Saleh Leni 
Published: January 2022

Abstract
Changes in the exchange rate is an important issue because the exchange rate is always
changing and is not permanent. In economic theory, reduced and increased the amount of
money for a person if pursued in a fair, because money can not develop with itself without
any work done. In the Islamic economic system of currency exchange is still controversy in
the changes resulting from the exchange rate outstanding. As well as with the existing
implications of changes in the excange rate, which is an important Islamic economic
discourse, so it should be in revisit the principles according to Islamic economic perspective.
Based on the results of studies describing the discussion of this literature
study/library, showed that : (1) exchange rate in Islamic economics is part of a transaction
that mubah or allowed. Currency exchange either from the same country as well as an other
countries must meet the requirements that exist in Islamic economics, (2) the implications
of changes in currency exchange rates not only impact on the level of domestic goods but
also affecting the price of the currency a country, so that deflation and inflation can not be
avoided. The implication of changes in the exchange rate of the most looked for our nation
that the currency crisis that hit Indonesia and other countries in Asia. The economy
collapsed due to changing currency values, resulting in rising prices of goods,both domestic
and non domestic high, and (3) in the economic system of Islam, the concept of time value of
money is not there. There is the concept of economic value of time. The future which has a
value of economic, not money that has economic value. That if the time to good use, efficient
and efectif, because increasing and decreasing the value of money if pursued with those
efforts.
Keywords: Change, exchange rate, and Islamic economic.
Analysis of Strategy for Development of Halal Tourism Potentials in Syariah Hotels in West Java
Authors: Suherman Usep Deden 
Published: January 2022

Halal tourism potential in West Java, especially for sharia hotels is very high so that West Java is a potential area for developing halal tourism. To realize West Java as a halal tourism development area is not easy there are obstacles faced such as the lack of consumer interest in sharia hotels and not many people understand the difference between sharia hotels and conventional hotels. Therefore, this study will examine the development strategy of halal tourism in West Java.The purpose of this study is 1) to identify internal factors (strengths and weaknesses) in the development of sharia tourism in West Java, 2) to identify external factors (opportunities and threats) in the development of sharia tourism in West Java, 3) for knowing the positioning of West Java in the development of sharia tourism and 4) to find out the development strategy of sharia tourism in West Java.The research method used is qualitative descriptive. The study was conducted on 8sharia hotels in the West Java region. The data analysis technique used is SWOT analysis using internal factors and external factors of the company.The SWOT matrix calculation results produce ten alternative strategies, namelyencouraging and providing halal certification facilities for sharia hotels, conductingassessment of facilities and infrastructure, halal tourism needs and other supportingelements in West Java, increasing the promotion of sharia tourism through various mediaand providing tourism information based on information technology that suits the needs of tourists, conducts an inventory of data in collaboration with the city or district government to hotels that implement the concept of sharia in West Java, develop uniqueness as excellence found in sharia hotels in West Java, Cooperate with various parties including the tourism ministry, the community and other stakeholders, equating the perception of the concept of sharia tourism between the government and business actors through halal tourism discussions and seminars, Developing various tourism products Halal with the aim of attracting tourists, conducting training and coaching Islamic tourism HR in accordance with the standards of the MUI, providing a place of worship complete with other worship facilities and infrastructure. The results of this study are expected to be a recommendation to the government of West Java Province and sharia hotels in the development of halal tourism in West Java.
Human Resources Development In Yayasan Dana Sosial Al-Falah Surabaya On Islamic Economic Perspective
Authors: Harahap Soritua Ahmad Ramdani 
Published: January 2022

Humans are resource of power in economic development that acts as the caliph of Allah on earth that is demanded to be responsible for the continuity of development that bring maslahah people in the world and the hereafter. However, in reality the human resource problem itself is still very complex, such as the lack of optimal quality of human resources, evidenced by the high number of unemployed in Indonesia. Where open unemployment in February 2017 reached 5,33% from 5,50% in February 2016. This phenomenon is interesting to review from the standpoint of human resource development in an Islamic perspective. By using qualitative methods and data collection through observation, interview and documentation of the Al-Falah Social Fund Foundation (YDSF) Surabaya as a sample of research. Finally this article explains that human resource development at Al-Falah Social Fund Foundation (YDSF) Surabaya uses spiritual and material approach. Through these two approaches, human resource development goes with programs aimed at improving human resources both spiritually and the material. In addition, this article also explains the obstacles encountered along with the solution to be applied by the Al-Falah Social Fund Foundation (YDSF) in order to optimize the quality of human resources.
Nazir Wakaf Profesional, Standarisasi dan Problematikanya
Authors: Baharuddin A Zamakhsyari , Iman Rifqi Qowiyul 
Published: January 2022

Among the obstacles of waqf law implementation is the problem of nazir which is stilltraditional-consumptive due to the lack of understanding of waqf and the low quality ofhuman resources. This paper will discuss the problems of nazir which include, definitions, obligation, criteria of professional nazir, obstacle and solutions. Based on the results of study, it is concluded that the requirements of professional nazir contains moral, management and business as well as other supporting knowledge and insights. In addition, professional nazir should master human skill, technical skills and human relations. While the obstacle consists of lack of knowledge, coaching, recruitment, reward, competence and supervision. And among the solutions that can be done are changes of paradigm, the existence of Nazir associations, the establishment of Nazir schools, and increasing the welfare of Nazir
Factors influence the choice of Word-of-Mouth recommendation sources in online purchase decisions: with special reference to the tourism and hospitality industry in Sri Lanka
Authors: Eratne T. M. , Malkanthie M. A. A. 
Published: January 2022

Purpose: Word-of-Mouth is a strong communication tool which is perceived as a credible source by consumers. With the internet penetration now WOM is occurring in e-platforms such as blogs, social network sites etc. This has given birth to electronic Word-of-Mouth or e-WOM. Though WOM may occur from various recommendation sources based on various factors the choice of the WOM recommendation source may vary. The research focuses on three objectives. They are to identify the relationship between the perceived task difficulty and the tie-strength of the recommendation source when making an online purchase decision, to identify the relationship between consumer knowledge and perceived task difficulty and to identify the relationship between internet experience and perceived task difficulty.
Design/methodology/approach: Data was collected through a questionnaire. A sample of 140 respondents was used to collect information and convenience sampling method was used.
Findings: Results revealed that consumers tend to reach out to both strong ties and weak ties irrespective of the perceived task difficulty. Further, as consumer subjective knowledge and internet experience increases perceived task difficulty reduces.
Originality: Although studies have been conducted regarding WOM, no studies have been conducted to understand the role of recommendation sources when making an online purchase decision in the hospitality and tourism industry in the Sri Lankan context.
Implications: Thus word -of -mouth communication should be considered as a part of the communication mix and organizations in the tourism and hospitality industry should focus on using opinion leaders to promote products.
Keywords: WOM, eWOM, Perceived Task Difficulty, Internet Experience, Recommendation Sources
Measuring consumer experience at the retail context: development of ConEx scale
Authors: Kumara P.A.P.S. , Sirisena A.B. , Wijesundara T.R. 
Published: January 2022

Purpose: The purpose of this study is to conceptualize and develop a scale to measure consumer experience at the retail context.
Design/methodology/approach: A questionnaire survey was conducted with a sample of 164 undergraduates of one of the state universities in Sri Lanka. Five dimensions of the consumer experience were identified by the exploratory factor analysis conducted with 21 measurement indicators. Confirmatory factor analysis was conducted with the five-factor measurement model and resulted in a five-dimensional structure for consumer experience with 14 measurement indicators.
Findings: The study concluded that the consumer experience was a multidimensional construct, comprising the dimensions of virtue, equanimous, amusement, rapture, and strange. The multidimensional nature of consumer experience which was explored will help marketers to focus on the areas in which consumer experience enhancement is required and consumer experience strategies also can be designed according to the multidimensional aspects of consumer experience.

Originality: The study developed a Consumer Experience scale (ConEx scale) which can be used to examine the consumer experience in the retail context. The multidimensional structure of ConEx also concerns the hedonistic perspective of consumer experience.
Implications: The customer experience in retail sector can be addressed through customer emotions. The explored dimensions of customer experience provide important implications for practitioners by offering new ways to explore customer emotions in retail setting.
Keywords: Consumer emotions, consumer experience, experience marketing, retailing, ConEx Scale
ЗАГАЛЬНА ХАРАКТЕРИСТИКА ПОДАТКОВИХ СИСТЕМ КРАЇН ПІВНІЧНОЇ ЄВРОПИ: ПЕРЕВАГИ ТА НЕДОЛІКИ
Authors: Akimova L. M. , Yarkevуch Н. V. 
Published: January 2022

Стаття присвячена дослідженню загальних характеристик податкових систем країн Північної Європи. Встановлено ключові аспекти, які стосуються інтеграції нашої держави до Європейського Союзу, в частині гармонізації національної податкової системи з податковими системами країн ЄС. Розглянуто основні цілі та принципи податкової політики Європейського Союзу. Запропоновано основні напрями вдосконалення податкової політики України.
ОЦІНКА, КАЛЬКУЛЮВАННЯ, ДОКУМЕНТУВАННЯ: ВПЛИВ ЕЛЕМЕНТІВ МЕТОДУ БУХГАЛТЕРСЬКОГО ОБЛІКУ НА ОБЛІК ФІНАНСОВИХ РЕЗУЛЬТАТІВ БУДІВЕЛЬНИХ ПІДПРИЄМСТВ
Authors: Pavelko O. V. 
Published: January 2022

У статті досліджено сутність елементів методу бухгалтерського обліку (оцінки, калькуляції та документування) та визначено їх вплив на побудову обліку фінансових результатів будівельних підприємств.Встановлено, що методи бухгалтерського обліку (спеціальні, специфічні, приватно-наукові, ті, що сформовані в середовищі бухгалтерського обліку) як система складних багаторівневих зв’язків забезпечують розвиток інструментарію, за допомогою якого досліджуються об’єкти обліку.Обчислення фінансових результатів відбувається шляхом співставлення доходів і витрат, які представляють собою об’єкт оцінки, а підходи до їх оцінки обумовлюються обраною концепцією фінансових результатів та залежать від поставленої мети. Визначено, що оцінка бере участь у формуванні обліково-економічної інформації на всіх етапах облікового процесу, починаючи зі складання первинних документів і завершуючи формуванням фінансової звітності. Кожний об’єкт бухгалтерського обліку має специфічні особливості, відтак, виступає водночас об’єктом оцінки.Досліджено шляхи впливу на витрати будівельних підприємств, що спричиняє зміну розміру фінансових результатів, серед яких виокремлено: вибір порядку створення резерву сумнівних боргів, методу обліку витрат на виробництво, порядку калькулювання собівартості, методу оцінки ступеня завершеності робіт тощо. Проведений аналіз статей калькулювання витрат згідно з попередньою та чинною редакцією Методичних рекомендацій з формування собівартості будівельно-монтажних дає підстави стверджувати, що в попередній редакції Методичних рекомендацій з формування собівартості будівельно-монтажних робіт № 30 статті калькулювання витрат було розділено на прямі та непрямі. Новою редакцією такого розподілу не передбачено, визначено чотири статті калькулювання витрат, скорочено перелік статей калькулювання витрат. З’ясовано, що документація є одним із надважливих елементів методу бухгалтерського обліку, що використовується для первинного спостереження за господарськими операціями. Окреслено основні засади документування процесу будівництва.
ПОРІВНЯЛЬНИЙ АНАЛІЗ СКЛАДОВИХ САМОМЕНЕДЖМЕНТУ ЗА МОДЕЛЛЮ Р. С. ШАРМИ НА ОСНОВІ ХРИСТИЯНСЬКОГО СВІТОГЛЯДУ
Authors: Andriitso-Ruzaieva A. Yu. , Zadorozhna I. D. 
Published: January 2022

Стаття присвячена аналізу основних складових моделей самоменеджменту. Здійснено крос-культурне дослідження прийомів поведінки у контексті християнської культури та індуїзму. Проведено апробацію порівняння складових моделі самоменеджменту Робіна Шарми зі складовими, які ґрунтуються на християнській етиці. Виявлено спільні та відмінні структурні елементи порівнювальних моделей.
РИЗИКИ ВЗАЄМОДІЇ АУДИТОРА ТА ЗАМОВНИКА В КОНТЕКСТІ НЕЗАЛЕЖНОСТІ: ТЕНДЕНЦІЇ ЗАКОРДОННИХ ДОСЛІДЖЕНЬ
Authors: Antoniuk O. R. 
Published: January 2022

У статті розглянуто ризики, що виникають в процесі формування договірних відносин та безпосередньо у ході надання неаудиторських послуг. Основна увага приділена дотриманню незалежності в ході одночасного надання послуг з аудиту та інших послуг. Питання розглядається з акцентом на закордонний досвід теорії та практики ризиків професійної діяльності аудиторів в історичному контексті. Вказані напрями забезпечення професійної незалежності в частині неаудиторських послуг.
ПРОЄКТНЕ ФІНАНСУВАННЯ ЯК ОДНА ІЗ ФОРМ ЗАБЕЗПЕЧЕННЯ ІНВЕСТИЦІЙ
Authors: Zaiachkivska O. V. 
Published: January 2022

У статті розглянуто сучасний стан проєктного фінансування в Україні. Автор детально аналізує специфіку проєктного фінансування у світових умовах. Наведено поняття проєктного фінансування зарубіжними вченими. Дано характеристику видів проєктного фінансування, зокрема банківського. Досліджуючи різні точки зору провідних економістів світу в галузі проєктного фінансування, автор розглянув можливості їх застосування в процесі фінансування інвестиційних проєктів. Запропоновані рекомендації розвитку проєктного фінансування в Україні.
PELATIHAN PENGGUNAAN PRAKTIKUM VIRTUAL PhET BAGI GURU SD TLOGOSARI WETAN 01 SEMARANG
Authors: Handayani Iryan Dwi , Suharyo Seno , Wahjoerini Wahjoerini 
Published: January 2022

ABSTRAKPembelajaran daring sekarang sedang dilaksanakan oleh semua jenjang pendidikan di dunia karena adanya pendemi covid 19. Tenaga pendidik diminta membuat pembelajaran semenarik mungkin walaupun lewat online. DPhet merupakan praktikum simulasi interaktif fenomena Fisika, matematika, biologi dan kimia yang berbasis riset. Tim pengabdian memberikan pelatihan tentang penggunaan PhET dengan tujuan memberikan alternatif praktikum secara online kepada guru SD Tlogosari Wetan 01. Metode yang digunakan dalam pengabdian ini adalah pelatihan langsung kepada guru dan tenaga kependidikan di lingkungan SD Tlogosari Wetan 01 Semarang tentang penggunaan PhET dalam proses pembelajaran terutama praktikum. Kata kunci: PhET; praktikum simulasi ABSTRACTOnline learning is now being carried out by all levels of education in the world because of the Covid 19 epidemic. Educators are asked to make learning as interesting as possible even though it is online. DPhet is a research-based interactive simulation practicum of physics, mathematics, biology and chemistry phenomena. The community service team provides training on the use of PhET with the aim of providing an alternative online practicum for SD Tlogosari Wetan 01 teachers.The method used in this service is direct training for teachers and education personnel in SD Tlogosari Wetan 01 Semarang on the use of PhET in the learning process, especially practicum. Keywords: PhET; simulation practicum