bluuebunny/crossref_metadata_2025_split huggingface dataset:
Strategi Dakwah Dalam Pembinaan Mualaf Rumah Saudara Baru (DMDI) di Desa Jangkang Kecamatan Bantan Kabupaten Bengkalis
Authors: Safuan Muhammad , Rizal Amrizal 
Published: August 2022

Kajian ini dilatarbelakangi dari satu kondisi Mualaf di Rumah Saudara Baru Dunia Melayu Dunia Islam (DMDI) di Desa Jangkang Kecamatan Bantan yang kurang di perhatikan secara maksimal. Kenyataannya Mualaf sangat memerlukan pembinaan spiritual dan mentalitas ketauhidan agama Islam. Kondisi ini menyebabkan banyak diantara Mualaf jarang mengikuti pembinaan yang telah dan adanya pengelolaan sarana dakwah dan pendidikan belum menunjukan proses seharusnya. Penulis ingin mendapatkan data bagaimana strategi dakwah digunakan dalam pembinaan Mualaf, faktor-faktor yang menjadi pendukung dan penghambat proses pembinaan, serta sejauh mana hasil pembinaan yang dilaksanakan para da’i/da’iyah (guru) terhadap mualaf Rumah Saudara Baru Dunia Melayu Dunia Islam (DMDI) di Desa Jangkang Kecamatan Bantan. Untuk menjelaskan kajian kulitatif deskriftif yang penulis lakukan, maka langkah-langkah untuk mendapatkan data tersebut penulis menggunakan obsevasi, wawancara dan dokumentasi sebagai metode dalam pengumpulan data. Hasilnya strategi yang digunakan dalam pembinaan menggunakan dakwah formal dan non-formal serta pendekatan individual. Sedangkan sarana yang mendukung ada juga mualaf yang enggan belajar disebabkan jarak tempuh yang jauh dan kondisi ekonomi. Disamping itu, pembinaan belum terlaksana, hal ini juga ditunjukan dengan belum minimnya strategi yang digunakan sebagaimana diharapkan.Kata Kunci: Dakwah Dan DMDI
Analisis Strategi Pemasaran Di Era New Normal Pada Biro Perjalanan Umrah
Authors: Yuliar Ade , Fadhilah Nike Novita Sari 
Published: August 2022

Munculnya kebijakan pemerintah Kerajaan Arab Saudi yang menghentikan sementara kedatangan jamaah umrah akibat imbas dari Covid-19 turut dirasakan biro perjalanan umrah dan haji khusus di Indonesia. Merespon situasi pandemi, maka pemerintah Indonesia membuat kebijakan di era new normal dan tentunya menjadi tantangan bagi biro perjalanan umrah ditengah belum dibukanya jemaah umrah di luar Kerajaan Arab Saudi. Tujuan penelitian ini adalah untuk mendeskripsikan strategi pemasaran biro perjalanan umrah di era new normal. Penelitian ini dilakukan pada PT Samira Ali Wisata Tour & Travel Cabang Sukoharjo. Penelitian ini menggunakan pendekatan kualitatif. Teknik pengumpulan data yang digunakan adalah wawancara, observasi dan dokumentasi. Responden penelitian adalah pimpinan, admin dan mitra PT Samira Ali Wisata Tour & Travel Cabang Sukoharjo. Hasil penelitian terdapat strategi pemasaran di era new normal yang diterapkan oleh PT Samira Ali Wisata Cabang Sukoharjo yaitu home meet dan merilis aplikasi M-Samira.
Peran Lembaga Baznas Dalam Meningkatkan Kesejahteraan Masyarakat Kabupaten Pekalongan
Authors: Hidayatullah Rifqi , Septyani Dwi , Sa’adah  Minhatis 
Published: August 2022

This study describes the role of the National Development Planning Agency in improving the welfare of the people of Pekalongan Regency. The research method used is a qualitative method. The data sources used are primary data sources and secondary data sources. Data were collected by observation, interview, and documentation methods. The results of this study found that BAZNAS in Pekalongan has an important role for the community such as providing educational scholarships for semester 5 and 6 students who come from underprivileged families, providing assistance to flood victims in the form of money, food, clothing, health, and medicines. medicine. BAZNAS Pekalongan collects zakat in various ways, such as coming directly to the Baznas office, post, bank, and so on. BAZNAS Pekalongan also innovates in collecting zakat funds through the Muzaki Card to make it easier and more transparent. The collected zakat is then used to help improve the welfare of the community in various fields. So, with the management and distribution of zakat funds through several programs and services that are carried out effectively and optimally, it can help the community in improving welfare.
Keywords: Zakat; BAZNAS; Well-being
PERBANDINGAN KINERJA KEUANGAN TAMAN SATWA TARU JURUG DENGAN PT. PEMBANGUNAN JAYA ANCOL TBK
Authors: Agonizo Charismata , Dananti Kristiyana 
Published: August 2022

The tourism industry can be a foreign exchange earner in a country including Indonesia. Educational tourism such as a zoo among which must be considered and maintained because it is related animal life and its habitat. Then it needs to be taken into financial performance, because it concerns about the needs of feed, maintenance and cleanliness and their business sustainablelity. This research was conducted to determine the comparison of financial performance between Taman Satwa Taru Jurug which is a city government company with PT. Pembangunan Jaya Ancol Tbk, which has been listed on the Exchange Indonesian effect. Variables used to compare is liquidity ratios (CR and CAR), solvency ratios (DAR and DER), ratios profitability (ROA and ROE), activity ratio (TATO and ITO). This study uses non parametricfor 2 independent sampels, the Mann Whitney U Test. The results of this analysis, each ratio in the two companies showed a value of sig>0.05 which means there was no significant difference in financial performance between Jurug Wildlife Park and PT. Pembangunan Jaya Ancol Tbk.. Keywords : comparison of financial performance, financial ratios, and tourism industry
PENGARUH DARI TINGKAT SUATU PENDIDIKAN, PEMAHAMAN ILMU AKUNTANSI DAN UKURAN SEBUAH USAHA TERHADAP PENCATATAN PEMBUKUAN SEDERHANA (Studi pada pedagang di Pasar Grosir Setono Kota Pekalongan)
Authors: Duwinaeni Iis 
Published: August 2022

This research was conducted to find out how the influence of the relationship of the Level of Education, Understanding of Accounting and Business Size to Simple Bookkeeping. In this study took the object of the traders in Wholesale Setono, Pekalongan city. This research is an empirical study, then for data collection using census techniques. The research data was obtained from Wholesalers in Setono Wholesale, Pekalongan city, which is a sample in the study with 50 respondents. Test Analysis in this study uses multiple linear regression analysis. Data analysis was performed using the SPSS program. From the results of tests conducted in this study, it can be concluded that the level of education has a significant effect on simple bookkeeping, then understanding of accounting has a significant effect on simple bookkeeping, while for the size of a business does not have a significant effect on simple bookkeeping. Keywords: Trader, Level of Education, Understanding of Accounting, Size of a Business, Simple Bookkeeping
DETERMINANTS EFFECTIVE TAX RATE PADA BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Agustina Revita , Mukhibad Hasan 
Published: August 2022

ABSTRACTThe purpose of this study was to analyse the influence of firm size, debt ratio, and fixed asset intensity on effective tax rate with state ownership as a moderating variable. The population in this study are all state-owned enterprise (SOE) listed on Indonesia Stock Exchange (2009-2019). Data collected used the documentation technique from financial statement. Sampling was selected by purposive sampling method so as to obtain a sample of 20 companies and 143 analysis units. The analysis in this study uses Panel Data Regression with the help of the EViews 9 program. The results of this study indicate that a firm size has a negative and significant effect on ETR, fixed asset intensity has a positive and significant effect on ETR, debt ratio has not significant effect on ETR, and state ownership has not significant effect on relationship between firm size, debt ratio, and fixed asset intensity on ETR..Keywords: Effective Tax Rate; Firm Size; Debt Ratio; Fixed Asset Intensity; State Ownership ABSTRAKTujuan penelitian ini untuk menganalisis pengaruh ukuran perusahaan, rasio utang, dan intensitas aset tetap terhadap ETR dengan kepemilikan pemerintah sebagai variabel moderasi. Populasi penelitian adalah seluruh BUMN yang terdaftar di Bursa Efek Indonesia (BEI) periode 2009-2019. Pengumpulan data dilakukan dengan teknik dokumentasi dari laporan keuangan. Pemilihan sampel menggunakan metode purposive sampling sehingga diperoleh sampel sebanyak 20 perusahaan dan 143 unit analisis. Analisis dalam penelitian ini menggunakan Regresi Data Panel dengan Common Effect Model (CEM) dan Moderated Regression Analysis (MRA) dengan bantuan program EViews 9. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh negatif dan signifikan terhadap ETR, intensitas aset tetap berpengaruh positif dan signifikan terhadap ETR, rasio utang tidak berpengaruh signifikan terhadap ETR, serta kepemilikan pemerintah tidak signifikan memoderasi pengaruh ukuran perusahaan, rasio utang, dan intensitas aset tetap terhadap ETR.Kata Kunci: Effective Tax Rate; Ukuran Perusahaan; Rasio Utang; Intensitas Aset Tetap; Kepemilikan Pemerintah
ANALISIS FAKTOR- FAKTOR YANG MEMPENGARUHI MAHASISWA DALAM MINAT PENGGUNAAN SISTEM PEMBAYARAN E-WALLET DI MASA PANDEMI COVID-19 (Studi pada Mahasiswa Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro Semarang)
Authors: Ericaningtyas Rizki Budi , Minarso Bambang 
Published: August 2022

ABSTRACT The implementation of the use of e-wallet during the COVID-19 pandemic continues to increase and becomes a challenge for provider companies. The present study aims to analyze and provide empirical evidence regarding the effect of perceived ease of use, perceived usefulness, and perceived risk as independent variables on the use of e-wallet. The population in this study were students of the Economics and Business Faculty of Dian Nuswantoro University Semarang during the COVID-19 pandemic. The sampling method of the research was 120 students as respondents, using the snowball sampling technique. The two-stage structural equation model was used to test the research model and data processing with SmartPLS 3.0. The results of this study indicate that perceived usefulness and perceived ease of use have a significant positive effect on e-wallet use, while perceived risk has a negative significant of use the e wallet.Keywords: electronic wallet, perceived usefulness, perceived ease of use, perceived risk ABSTRAKPenerapan penggunaan e-wallet di masa pandemi COVID-19 terus meningkat dan menjadi tantangan bagi perusahaan penyedia. Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris mengenai pengaruh persepsi kemudahan, persepsi kemanfaatan dan persepsi risiko sebagai variabel independen terhadap penggunaan sistem pembayaran e-wallet. Populasi dalam penelitian ini adalah mahasiswa Fakultas Ekonomi dan Bisnis Universitas Dian Nuswantoro Semarang di masa pandemi COVID-19. Metode pengambilan sampel penelitian sejumlah 120 mahasiswa menggunakan teknik snowball sampling. Berdasarkan hasil penelitian dari dua tahap model persamaan structural digunakan untuk menguji model penelitian dan pengolahan data dengan SmartPLS 3.0 hasil penelitian menunjukkan persepsi manfaat dan persepsi kemudahan berpengaruh positif signifikan terhadap penggunaan e-wallet. Sedangkan persepsi risiko berpengaruh negatif signifikan terhadap persepsi risiko.Kata Kunci: dompet elektronik, persepsi kemanfaatan, persepsi kemudahan, persepsi risiko
IMPLEMENTASI PSAK 71 PADA BANK PEMBANGUNAN DAERAH JAWA TENGAH
Authors: Prajanto Agung 
Published: August 2022

ABSTRACTThis study aims to determine the impact of adjustments to the application of PSAK 71 on the financial statements of banking companies. Qualitative method with content analysis approach and literature study is the method used in this research. This study uses secondary data in the form of monthly, annual and audited financial reports of Bank Jateng for 2019-2021. The results of this study conclude that Bank Jateng has carried out several adjustments to financial instruments in accordance with PSAK 71. The adjustments include changes in asset classification, reassessment of CKPN values as the initial impact of the implementation of PSAK 71 and the use of the stage allocation model to measure CKPN values from early 2020 until with now.Keywords: PSAK 71, CKPN, BankABSTRAKPenelitian ini bertujuan untuk mengtahui dampak penyesuaian atas penerapan PSAK 71 pada laporan keuangan perusahaan perbankan. Metode Kualitatif dengan pendekatan analisis isi dan studi kepustakaan merupakan metode yang digunakan dalam penelitian ini. Penelitian ini menggunakan data sekunder berupa laporan keuangan bulanan, tahunan dan auditan Bank Jateng selama tahun 2019-2021. Hasil dari penelitian ini menyimpulkan bahwa Bank Jateng telah menjalankan beberapa penyesuaian instrumen keuangan sesuai dengan PSAK 71. Penyesuaian tersebut meliputi perubahan klasifikasi aset, penilaian kembali nilai CKPN sebagai dampak awal penerapan PSAK 71 dan penggunaan model stage allocation untuk mengukur nilai CKPN sejak awal tahun 2020 sampai dengan sekarang.Kata Kunci: PSAK 71, CKPN, Bank
PERAN GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, LEVERAGE, DAN PROFITABILITAS DALAM MEMPENGARUHI PENGHINDARAN PAJAK
Authors: Baroroh Izna , Kinasih Hayu Wikan , Istika Wikan 
Published: August 2022

ABSTRACTThe study objectives are determining the influence of Good Corporate Governance, firm size, leverage, and profitability on tax avoidance. The study was carried out in mining companies listed in the Indonesia Stock Exchange over the period 2015-2020. The number of samples obtained using purposive sampling are 158 companies and analyzed using multiple linear regression analysis. The result of this study indicate that independent commissioners, audit committees, firm size, and leverage have no effect on tax avoidance, while institutional ownership and profitability variables have an effect on tax avoidance. The results of this study indicate that the variability of institutional ownership, independent board of commissioners, audit committee, firm size, leverage, and profitability can explain tax avoidance by 17.1 percent while the remaining 82.9 percent can be explained by other variables. Keywords: Good Corporate Governance, Company Size, Leverage, Profitability, Tax Avoidance ABSTRAKTujuan penelitian adalah untuk mengetahui pengaruh Good Corporate Governance, ukuran perusahaan, leverage, dan profitabilitas terhadap penghindaran pajak. Penelitian dilakukan pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2015-2020. Jumlah sampel yang diperoleh dengan menggunakan purposive sampling sebanyak 158 perusahaan dan dianalisis menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa komisaris independen, komite audit, ukuran perusahaan, dan leverage tidak berpengaruh terhadap penghindaran pajak, sedangkan variabel kepemilikan institusional dan profitabilitas berpengaruh terhadap penghindaran pajak. Hasil penelitian ini menunjukkan bahwa variabilitas kepemilikan institusional, dewan komisaris independen, komite audit, ukuran perusahaan, leverage, dan profitabilitas dapat menjelaskan penghindaran pajak sebesar 17,1 persen sedangkan sisanya 82,9 persen dapat dijelaskan oleh variabel lain..Kata Kunci: Good Corporate Governance, Ukuran Perusahaan, Leverage, Profitabilitas, Tax Avoidance
Comparison of Standardized X-gal, ONPG and MUG Assay Methods with IS Methods by Analyzing Milk Samples
Authors: Gawai Kunal M. , Prajapati Jashbhai B. , Tagalpallewar Govind P. , Hati Subrota 
Published: August 2022

Aims: Food Safety Standards Authority of India (FSSAI) in 2011 has adopted a conventional IS-5887 (Part-I) 1976 and IS-5401 Part-1 (2012) protocol for monitoring of E. coli and coliforms in dairy products respectively. These methods are time consuming and sometimes requires further isolation and confirmation to finalize the true contaminant. The current investigation was carried out to compare these methods with developed chromogenic and fluorogenic assay methods to access their suitability in actual analysis in terms of time saving, reliability and reproducibility.
Place and Duration of Study: Department of Dairy Microbiology, SMC College of Dairy Science, Anand Agricultural University, Anand, June 2019 to June 2020.
Methods: Ten samples of raw and pasteurized milks were inoculated with formulated selective broth. After incubation for 10 hrs crude enzymes were extracted to detect the presence of coliforms. Similarly 0.1 ml 4-Methylumbelliferyl-β-D-Glucuronide (MUG) solution was added in Formulated selective broth for the detection of E. coli. Enzyme extract procedure was not required after incubation of sample for detection of E. coli. Then after presence of coliforms were detection by the X-Gal (5-bromo-4-chloro-3-indolyl-β-D-galactoside) impregnated strips and quantification was done by the chart developed using optical density measurement in o-nitrophenyl-ß-d-galactopyranoside (ONGP) assay. For E. coli detection, blue fluorescence generated was measured under UV light at 350 nm and quantification was done by measuring relative light unit (RLU) generated by Fluorescence spectrophotometer. Same sample was also analyzed by standard IS 5401: part-1 (2012) and IS 5887: Part - I (1976; reaffirmed 2005) procedure and compared with standardized methods for enumeration of coliforms and E. coli respectively.
Results: This study made clear that the results of analysis of raw and pasteurized milk samples by developed chromogenic and fluorogenic assay method were in accordance with the conventional IS methods.
Conclusion: Developed chromogenic and fluorogenic assay method indicating their suitability, ease in operation, time saving and preciseness over the conventional methods and can be opt as a suitable alternative for monitoring presence of E. coli and coliforms in fluid milks.
Suppressing Charged Cation Antisites via Se Vapor Annealing Enables p‐Type Dopability in AgBiSe2–SnSe Thermoelectrics
Authors: Jang Hanhwi , Toriyama Michael Y. , Abbey Stanley , Frimpong Brakowaa , Male James P. , Snyder G. Jeffrey , Jung Yeon Sik , Oh Min‐Wook 
Published: August 2022

AbstractCation disordering is commonly found in multinary cubic compounds, but its effect on electronic properties has been neglected because of difficulties in determining the ordered structure and defect energetics. An absence of rational understanding of the point defects present has led to poor reproducibility and uncontrolled conduction type. AgBiSe2 is a representative compound that suffers from poor reproducibility of thermoelectric properties, while the origins of its intrinsic n‐type conductivity remain speculative. Here, it is demonstrated that cation disordering is facilitated by BiAg charged antisite defects in cubic AgBiSe2 which also act as a principal donor defect that greatly controls the electronic properties. Using density functional theory calculations and in situ Raman spectroscopy, how saturation annealing with selenium vapor can stabilize p‐type conductivity in cubic AgBiSe2 alloyed with SnSe at high temperatures is elucidated. With stable and controlled hole concentration, a peak is observed in the weighted mobility and the density‐of‐states effective mass in AgBiSnSe3, implying an increased valley degeneracy in this system. These findings corroborate the importance of considering the defect energetics for exploring the dopability of ternary thermoelectric chalcogenides and engineering electronic bands by controlling self‐doping.
Ex vivo NMR metabolomics approach using cerebrospinal fluid for the diagnosis of primary CNS lymphoma: Correlation with MR imaging characteristics
Authors: Kim Jae Hyun , An Yong Jin , Kim Tae Min , Kim Jeong Eun , Park Sunghyouk , Choi Seung Hong 
Published: August 2022

AbstractPurposePrimary central nervous system lymphoma (PCNSL) is an uncommon extranodal non‐Hodgkin's lymphoma. Here, the feasibility of nuclear magnetic resonance (NMR) metabolomics for the diagnosis and prognosis prediction of PCNSL, as well as its correlation with magnetic resonance imaging (MRI) characteristics, was assessed.Patients and MethodsCerebrospinal fluid (CSF) samples from PCNSL and normal groups (n = 41 for each) were obtained along with MRI data including pre‐ and postcontrast as well as T1‐, T2‐, and diffusion‐weighted imaging for the treatment‐naïve PCNSL patients (n = 24). The CSF samples were analyzed using nuclear magnetic resonance (NMR).ResultsThe CSF NMR metabolomic exhibited clear differences with a diagnostic sensitivity of 100% and a specificity of 97.6%. The citrate level of the leptomeningeal enhancement (LE) (+) group was significantly lower than that of the LE (−) group (p = 0.018). In addition, the MRI apparent diffusion coefficient (ADC) value of the tumor was positively correlated with the glucose level (p = 0.025). However, none of the marker metabolites were significant prognosis predictors in univariate analysis.ConclusionsIn conclusion, the NMR metabolomics could be helpful to diagnose PCNSL, but not for the prognosis, and MRI features (LE or ADC) can reflect the metabolic profiles of PCNSL.
Suicide, other externally caused injuries, and cardiovascular disease within 2 years after cancer diagnosis: A nationwide population‐based study in Japan (J‐SUPPORT 1902)
Authors: Kurisu Ken , Fujimori Maiko , Harashima Saki , Akechi Tatsuo , Matsuda Tomohiro , Saika Kumiko , Yoshiuchi Kazuhiro , Miyashiro Isao , Uchitomi Yosuke 
Published: August 2022

AbstractBackgroundThis study aimed to investigate the risk of death by suicide, other externally caused injuries (ECIs), or cardiovascular disease for patients with cancer.MethodsWe used data from the National Cancer Registry, which include the entire population in Japan. Patients diagnosed with cancer from January 1 to December 31, 2016 were included, and their follow‐up period was set to 2 years. The standardized mortality ratio (SMR) of death by suicide, other ECIs, and cardiovascular disease was calculated compared with the general population. Multivariate Poisson or negative binomial regression analysis was used to quantify the adjusted relative risks of factors of interest.ResultsWe evaluated 1,070,876 patients with cancer. The 2‐year follow‐up SMR was 1.84 (95% confidence interval [CI]: 1.71–1.99) for suicide, 1.30 (95% CI: 1.24–1.37) for other ECIs, and 1.19 (95% CI: 1.17–1.21) for cardiovascular disease. The SMR was higher with shorter follow‐up periods but was significant 13–24 months after cancer diagnosis. The SMRs at 0–1 month and 13–24 months, respectively, were 4.40 (95% CI: 3.51–5.44) and 1.31 (95% CI: 1.14–1.50) for suicide; 2.27 (95% CI: 1.94–2.63) and 1.27 (95% CI: 1.18–1.37) for other ECIs; and 2.38 (95% CI: 2.27–2.50) and 1.07 (95% CI: 1.04–1.10) for cardiovascular disease. The multivariate analyses showed that patients with cancers other than localized tumors had significantly high relative risks of death for each cause.ConclusionSuicide prevention countermeasures for patients with cancer, especially those with advanced disease immediately after diagnosis, are warranted.
SARS‐CoV‐2 infection with bilateral intralabyrinthine hemorrhage
Authors: da Silva Vagner Antonio Rodrigues , Villarim André Pinto , Bem Monine Couto Farias , Filho Mauro Caldas Mendes , Castilho Arthur Menino , Bezerra Thiago Freire Pinto , Lavinsky Joel 
Published: August 2022

AbstractA 47‐year‐old woman presented with the complaint of sudden hearing loss associated with vertigo. Serological testing was positive for IgM and negative for IgG COVID‐19 antibodies, with no other associated factors. Magnetic resonance imaging of the brain showed bilateral intralabyrinthine hemorrhage.
Status epilepticus and the presence of SARS‐COV‐2 in the cerebrospinal fluid: A case report
Authors: Abdolahi Sara , Ashayeri Ahmadabad Rezan , Gorji Ali , Mirzaasgari Zahra 
Published: August 2022

AbstractA growing number of studies indicate a broad range of neurological manifestations, including seizures, occur in patients with COVID‐19 infection. We report a 29‐year‐old female patient with status epilepticus and positive SARS‐CoV‐2 in the cerebrospinal fluid. Our findings support previous reports suggesting seizure as a possible symptom of COVID‐19 infection.