bluuebunny/crossref_metadata_2025_split huggingface dataset:
Managerial discretions and loan loss provisions in Nigerian banks
Authors: Salami Abdulai , UTHMAN Ahmad , OWOADE Ruth 
Published: July 2022

Aim: The high level of non-performing exposures and the existing crisis in the Nigerian banking sector is a source of concern. To create a basis for solving the troubles caused by the loan loss crisis, this study investigated the managerial discretionary use of loan loss provisions (LLPs) by Nigerian deposit money banks (DMBs). This is considered in the context of solvency risk and reforms embedded in the adoption of International Financial Reporting Standards (IFRSs).
Design/research methods: Datasets related to the variables of the study were hand-collected from annual reports of a sample of 16 Nigerian deposit money banks over the period of 2007-2017. The analyses were performed using principal components analysis to derive the managerial discretions index (MDI), Prais-Winsten ordinary least square regression to segregate LLP into reported LLPs (TLLP) and discretionary LLPs (DLLP) and appropriate panel data regression models to test the study’s hypotheses subsequent to series of diagnostic tests.
Conclusions/findings:The results revealed that managerial discretions negatively influence TLLP and DLLP represented by absolute value of DLLP (ADLLP). This represents an increase in profitability without manipulatingloan loss provisions. However, the reforms embedded in IFRSs revealed the use of LLPs for managerial discretions despite reduction in provisioning level noticeable during IFRS. The situation of Nigerian banks threatened by solvency risk use of LLPs for managerial discretions while attempting to increase profit was exemplified in the increase in ADLLP rather than TLLP. However, improvement was noticeable for risky Nigerian banks during IFRS. The managerial discretionary use of LLPs especially during IFRS was engendered by use of LLPs for capital management and earnings smoothing rather than earnings signalling as further revealed. This shows that adoption of International Financial Reporting Standards reduces reporting quality of Nigerian banks in their loan loss decisions.
Originality/value of the article: The derivation of MDI from measures of earnings smoothing, capital management and earnings signalling is the study’s contribution to accounting for loan losses literature. The adjustments to LLPs to reduce variability of earnings, meet up with minimum regulatory bank capital adequacy ratio and signal strength to absorb future losses encapsulate earnings smoothing, capital management and earnings signalling respectively.
Implications of the research:The discretionary use of LLPs found in this study beckons an increased level of surveillance, oversights and reforms on the part of the regulators for compliance level devoid of managerial opportunistic behaviour to be identifiablewith Nigerian banks.
JEL: D22, G21, G28, L20, M41.
Respon Pertumbuhan Bibit Ylang-Ylang (Cananga odorata forma genuine) terhadap Pemberian Pupuk Daun di Persemaian
Authors: Mansur Irdika , Sari Rahma 
Published: July 2022

Ylang-ylang (Cananga odorata forma genuina) is a plant with high adaptability but the production of ylang-ylang seedlings is still limited and the seeds produced cannot be stored for long time. One of the fertilization techniques on a large scale to optimize plant growth is by using leaf fertilizer. This study aims to analyze the response of ylang-ylang seedlings to the use of two different types of leaf fertilizer at different doses and spraying times. This study used a factorial design with three factors in a completely randomized design. The results showed that the use of different types of leaf fertilizer at certain doses at two different times did not show significant growth. The treatment of 4 g/L water of commercial leaf fertilizer A and 6 g/L water of commercial leaf fertilizer B result to a better influence on the growth of ylang-ylang seedlings..
Keywords: Cananga odorata, completely randomized design, fertilizing, leaf fertilizer, nursery
Struktur Vegetasi, Komposisi, dan Serapan Karbon Pekarangan Di Desa Duyung, Kecamatan Trawas, Kabupaten Mojokerto
Authors: Wijayanto Nurheni , Prasetyo Agung 
Published: July 2022

Pekarangan is one form of agroforestry that is commonly located in front, back, and/or side of the house. The tiered canopy stratification and varying root depths make agroforestry able to prevent global warming. The purpose of this research is to know the vegetation structure, composition, and carbon absorption of pekarangan in Duyung Village, Trawas Region, Mojokerto Regency. Collecting data using purposive sampling methodwhere the work area is divided into 3 zones, that is theclosest (zone A), the middle (zone B), and the farthest zone (zone C) based on distance from the mountain to the village with 3 samples of pekarangan per zone. The result showed that the highest INP value of stake level is coffee (Coffea sp.) at 45%, the pole level is banana (Musa sp.) at 95%, and the tree level is durian (D. zibethinus) at 55%. Diversity index (H’), wealth index (R), and evenness index (E) at stake level have the highest value. Canopy stratification in all pekarangan is strata C and D. The highest biomass value was found in zone A of 229,95 ton/ha or carbon stock of 105,78ton/ha.
Keywords: agroforestry, carbon absorption, species composition, vegetation structure
Komposisi dan Struktur Vegetasi pada Proses Suksesi di Hutan Rawa Gambut Sedahan Taman Nasional Gunung Palung, Kalimantan Barat
Authors: Istomo Istomo , Fardian Ari 
Published: July 2022

This study aims to analyze the species composition and vegetation structure in the succession process in the Sedahan Peat Swamp Forest, Gunung Palung National Park. Data collection using vegetation analysis on three forest types namely young secondary, old secondary, and climax forest. Research shows that the number of tree species found is decreasing in the forest the older ones, show the species that are able to survive the succession process. The highest important value index of the seedling level are ubah (Syzygium leptostemon) in the climax (87.1%), saplings are mahang (Macaranga pruinosa) in young secondary (84.9%), poles and trees are mahang in old secondary by also 135.5% and 137.1%. Community at pole growth rate in forest young secondary and young secondary have the largest significant Index of Similarity value have relatively the same conditions. Canopy stratification found in forests secondary forest is strata C and B while climax forest is C, B, and A.
Keywords: peat swamp forest, species composition, succession process, vegetation structure
Pertumbuhan Bibit Trembesi (Samanea saman Merr.) Pada Media Tailing Dengan Penambahan Arang Sekam Dan Pupuk Kompos
Authors: Wasis Basuki , Sopandi Amriliadi Bintang 
Published: July 2022

Gold mining is a kind of open pit mines that produce waste in the form of toxic tailings. Before being returned to the environment, tailings should be through the treatment process to eliminate chemical properties that are harmful. After missing the toxicity of the tailings can be returned to the environment, but this type of land is not good for plant growth. Therefore require additional treatment so that plants can grow on media tailing. One way is by adding organic matter such as husk and compost. Besides the selection of plants also need to be considered, the type of plants that should be planted is the kind of fast growing species like trembesi (Samanea saman Merr). This study aims to examine the provision of husk and compost on the growth of trembesi seeds in the tailing media. The experimental design used in this study is completely randomized factorial design with two factors, namely husk and compost. The result showed that administration of husk and compost singly no real effect on all parameters observed. Interaction addition of these two factors was not significant on height and diameter parameters, but the real effect on the parameters of total wet weight and total dry weight.
Keywords: compost, husk, open pit mining, tailing, trembesi
Penelitian Manajemen Pencegahan Kebakaran di Indonesia (Asap, Kabut Asap, Penurunan Emisi GRK, dan Deforestasi)
Authors: Saharjo Bambang Hero 
Published: July 2022

Kebakaran hutan dan lahan, tidak hanya di Indonesia tetapi juga di belahan dunia lain, sebenarnya telah menimbulkan dampak negatif yang luar biasa. Menimbulkan dampak negatif terhadap lingkungan (asap, kabut), sosial, pendidikan, kesehatan, flora dan fauna, kehidupan bernegara, dan sebagainya yang bersumber dari sebagian besar aktivitas manusia, yang berdampak pada perubahan iklim global. Dampak negatif kebakaran hutan dan lahan harus dikendalikan melalui pengendalian kebakaran hutan dan lahan yang serius dan sistematis serta didukung oleh kemauan politik pemerintah. Perlu dipahami bahwa kegiatan pengendalian kebakaran hutan dan lahan harus didasarkan pada fakta lapangan yang diperoleh dari hasil penelitian dan bukan berdasarkan hasil fiktif atau perkiraan sementara. Upaya penelitian juga dapat diharapkan melalui kerjasama regional dan internasional.
Kata kunci: Hutan, kebakaran, penelitian, perubahan iklim, kolaborasi
Pengendalian Kebakaran Hutan dan Pengelolaan Air Berbasis Masyarakat (CBFiWM)
Authors: Tanpipat Veerachai 
Published: July 2022

Informasi yang menyesatkan tentang kebakaran hutan dan masalah kabut asap disebabkan oleh kurangnya upaya penelitian berbasis sains dan studi tentang kebakaran hutan/pembakaran terbuka, perilaku kabut asap. Pemahaman yang tepat dan akurat tentang luasnya masalah ini, bersama dengan pemanfaatan pengetahuan yang tepat dan memadai dari alat berbasis ilmu pengetahuan dan teknologi canggih, diperlukan untuk pengendalian dan manajemen kebakaran dan kabut asap di wilayah Asia Tenggara. Makalah ini membahas secara singkat perkembangan manajemen kebakaran di Thailand, mulai dari kearifan lokal yang meliputi etika lahan dan pengelolaan lahan; pemanfaatan ilmu pengetahuan dan teknologi maju seperti agroforestri, Integrated Forest Fire Management (IFFM), Community Based Fire Management (CBFiM) dan Community Water Resource Management (CBWM). Pendekatan kombinasi holistik pengelolaan api dan air berbasis masyarakat sangat disarankan untuk dikembangkan bersama menjadi satu pengelolaan masyarakat. Integrasi masyarakat adat dengan pengetahuan dan kearifan masa kini diperlukan.
Kata kunci: masyarakat, kebakaran, kabut asap, Thailand, air, pengelolaan
Pengembangan Model Pemberdayaan Ekonomi Yang Menjamin Perolehan Nafkah Berkelanjutan Bagi Masyarakat Petani Lahan Kering Di Kecamatan Sekotong Kabupaen Lombok Barat
Authors: Candra Ayu  , Wuryantoro  , Muhammad Nursan  , Aeko Fria Utama FR  , Dudi Septiadi  
Published: July 2022

Kecamatan Sekotong merupakan salah satu wilayah pertanian lahan kering di Kabupaten Lombok Barat, untuk mendukung penghidupan masyarakat secara berkelanjutan maka perlu kegiatan pengolahan lebih lanjut mengenai produk pangan olahan yang berasal dari bahan baku lokal sehingga dapat menghasilkan nilai tambah. Tujuan dari kegiatan pengabdian kepada masyarakat ini yaitu untuk wawasan berfikir kreatif kelompok masyarakat untuk mengembangkan kegiatan pengolahan produk pertanian lahan kering yang menjadi sumber penghidupan terutama di musim kemarau, untuk meningkatkan pengetahuan dan keterampilan masyarakat tentang alternatif produk pangan olahan dan teknik pembuatannya serta meningkatkan pengetahuan tentang manajemen keuangan dan analisis ekonomi suatu unit usaha untuk menjamin konyuitas operasional kegiatan produktif hasil binaan kegiatan pengabdian kepada masyarakat ini di Kecamatan Sekotong. Metode pelaksanaan kegiatan pengabdian pada masyarakat ini menggunakan metode partisipatif yang dilakukan dengan tahapan-tahapan meliputi tahap persiapan, tahap pelaksanaan dan tahap evaluasi implementasi model pemberdayaan ekonomi masyarakat. Hasil pengabdian kepada masyarakat mampu meningkatkan wawasan berfikir kreatif kelompok masyarakat sehingga memiliki motivasi kuat untuk mengembangkan kegiatan pengolahan produk pertanian lahan kering yang menjadi sumber penghidupan terutama di musim kemarau, pengetahuan dan keterampilan masyarakat meningkat tentang alternatif produk pangan olahan serta teknik pengolahannya dari berbagai hasil pertanian lahan kering di Kecamatan Sekotong, dan adanya peningkatan pengetahuan kelompok masyarakat tentang manajemen keuangan dan analisis ekonomi suatu unit usaha untuk menjamin konyuitas operasional kegiatan produktif hasil binaan kegiatan pengabdian kepada masyarakat ini di Kecamatan Sekotong.
Pengaruh Indeks Pembangunan Gender, Tingkat Kemiskinan dan Pengeluaran Per Kapita Terhadap Indeks Pembangunan Manusia dalam Perspektif Ekonomi Islam Di Provinsi Banten Periode Tahun 2013 -2020
Authors: Fauziyyah Syifa , Tarihoran Naf’an , Sunardi Dedi 
Published: July 2022

Penelitian bertujuan mengetahui pengaruh Indeks Pembangunan Gender, tingkat kemiskinan dan pengeluaran per kapita terhadap Indeks Pembangunan Manusia Provinsi Banten tahun 2013 – 2020. Pembangunan manusia sebagai tujuan pembangunan ekonomi untuk meningkatkan kualitas dan kesejahteraan hidup masyarakat. IPM mengukur pencapaian pembangunan sosio-ekonomi yang tercermin dari kesetaraan gender, penanggulangan kemiskinan dan peningkatan kesejahteraan. Metode penelitian yang digunakan adalah metode penelitian kuantitatif, data penelitan sekunder serta analisis data menggunakan teknik analisis regresi linier berganda memenuhi uji asumsi klasik dengan SPSS 23. Hasil penelitian menunjukkan IPG tidak berpengaruh signifikan terhadap IPM. Relevansi IPG dengan IPM sebagai pengukur pencapaian pembangunan, namun IPG bukan faktor yang mempengaruhi IPM. Tingkat kemiskinan berpengaruh signifikan terhadap IPM. Kemiskinan mempengaruhi IPM dikarenakan kemiskinan penyebab disparitas yang melatarbelakangi rendahnya kualitas dan produktivitas masyarakat. Pengeluaran perkapita berpengaruh signifikan terhadap IPM. Pengeluaran perkapita mempengaruhi IPM dikarenakan sebagai indikator pengukur kesejahteraan ekonomi. Variabel IPG, tingkat kemiskinan dan pengeluaran perkapita berpengaruh secara simultan terhadap IPM dan memiliki pengaruh sebesar 95,6 %. Gender dalam ekonomi Islam menjamin prinsip persamaan derajat. Kemiskinan sebagai ketidakmampuan memenuhi kebutuhan material maupun rohani. Pengeluaran perkapita yaitu aktivitas ekonomi didasari konsep Islamic man berorientasi falah. Pembangunan manusia sebagai ikhtiar menyeluruh berkelanjutan demi meningkatkan kesejahteraan.
Advances in the Treatment of Acute ITP
Authors: Jiang Yuheng , Gu Jiahao , Gu Zai , Xu Yifeng , Jia Bin , Yang Jing 
Published: July 2022

Immune thrombocytopenia (ITP), also known as idiopathic thrombocytopenic purpura, is a hematologic disease in which platelet destruction increases and production decreases, mainly mediated by immunity. However, up to now, the pathogenesis of ITP is not clear, which has caused great trouble in treatment. Therefore, this paper intends to review the recent literature on ITP treatment to provide some reference for clinical treatment. This paper combines the evidence of ASH immune thrombocytopenia and the Chinese Guidelines for the Diagnosis and Treatment of Adult primary immune thrombocytopenia (2020 edition). In this paper, the treatment process of ITP was divided into first-line treatment and second-line treatment, and it was concluded that first-line treatment was often used when newly diagnosed with ITP: combination of high-dose dexamethasone and low-dose gamma globulin. However, it should be noted that only 60%-80% of patients responded to first-line treatment, and most of them relapsed during dosing reduction or drug withdrawal. Second-line treatment is recommended in this case. The standard treatment is splenectomy, but due to its uncontrollable nature and side effects, it should be used cautiously. A new treatment approach, thrombogenin receptor agonist, has great development potential, and multidrug combination therapy for ITP has positive clinical significance.
Determinan Individu Mengadopsi Layanan E-Payment (Studi Pada Millenials Di Kabupaten Gresik)
Authors: Khoirina Marisya Mahdia , Alfina Alfina , Setyo Hans Febrianto 
Published: July 2022

Background – The development and use of financial technology services, especially in payment transactions (digital e-payments), are also influenced by the millennial generation who are now the majority generation of the population in Indonesia (Susenas, 2017). In its development, financial technology also continues to require innovation and development in the financial system so that it can be accepted by each individual user. So that research related to what factors are of interest to millennial individuals is important to do. Purpose – This study identifies the faktors that interest individuals in the millennial generation using e-payment services with the Innovation Diffusion Theory framework. Design/ Methodology/ Approach - The sample in this study were 159 users of e-payment services aged 20 years to 40 years who live or have activities in Gresik Regency and use e-payment applications obtained by convenience sampling technique. This research includes exploratory research. The method used in this research is faktor analysis. Result and Discussion - The results of the research and analysis that have been carried out as a whole, in determining the most dominant faktors can be seen in the total variance results in the total variance table explained, the economic benefit faktor which is the dominant faktor with a variance value of 40.550%, the payment instrument faktor with a variance value of 5,894%, information faktor with a variance value of 5,369%, technical, economic and social faktors with a variance value of 4,942% and the utility faktor which is the last faktor with a variance value of 4,676%. Conclusion – The most influential factors that lead to E-payment Adoption decisions sequentially are: economic benefit factor which is the strongest influencing factor, then the payment instrument factor is a strong influencing factor, in the third position there is the Information factor, in the fourth position is technical, social and economic factors. The utility factor which is the last factor that has a strong enough effect. Research Implication - The public can find out the things that cause them to adopt e-payments. The majority of respondents agreed that they get economic benefits when using e-payment in transactions for using financial services and make the respondents interested in adopting e-payment, therefore companies that provide e-payment must maintain the quality of the e-payment application
Analisis Pengaruh Minat dan Motivasi Terhadap Keputusan Memilih Program Studi Dimediasi Variabel Pekerjaan Yang Diharapkan
Authors: Kusuma Merta , Arianto Tezar , Finthariasari Meilaty 
Published: July 2022

Background – Every prospective student is free to make their choice to choose the faculty and study program they are interested in, which of course is in accordance with their abilities academically and financially. This research was conducted based on the research gap found by the researcher. Baker (2018) suggests further research to analyze the expected job variables as a factor in choosing decisions. Objective - To analyze the direct and indirect effect between each variable Interest, motivation, and expected job on the decision to choose. Design/ Methodology/ Approach – This research is a descriptive quantitative research. The population in this study were new students in the 2020 academic year at the Faculty of Economics at five universities in Bengkulu City. Samples were drawn using the Slovin formula as many as 356 respondents. Results and Discussion – The results of this study indicate that the higher the interest of individuals (students) it will encourage them to decide what they want, so it is said that interest is one of the factors that encourage someone to choose something. Likewise, student motivation in studying can be a determinant of their success in the future. The expected job is an important driving factor for students in choosing the faculty they will take in gaining knowledge. This is evidenced by the results of the current study and strengthened by the results of previous studies. Conclusion – There is a significant effect between each of the expected interest, motivation, and work variables on the decision to choose, with values ​​of 0.596, 0.452, 0.580, respectively. Then the work variable which is expected to be able to mediate between the interest and motivation variables on the decision to choose, with values ​​of 0.507 and 0.566, respectively. Research implications - The expected work variables in this study can provide information to each university that is the object of research that is not only related to student internal factors but there are other external factors that have an important contribution to the decision to choose prospective students in determining their choice to take college. Thus, universities and faculties can establish cooperation with job providers to accommodate quality graduates in the future, so that this can increase interest and motivation in determining college choices at universities in Bengkulu City. Research limitations - This research is limited to the Bengkulu City area with a total sample of 356 respondents and the number of variables studied is only two independent variables (interest and motivation), one mediating variable (expected job), and one dependent variable (decision). choose).
Peran Organizational Identification Sebagai Mediator Pengaruh Job Insecurity Terhadap Islamic Organizational Citizenship Behavior dan Kinerja Karyawan
Authors: Hafsah Andi Nur Azizah , Muafi Muafi 
Published: July 2022

Background - PT. Long Bagun Prima Sawit is a company that runs in the oil palm plantation industry often gets a public spotlight. News with a viewpoint that is not profitable for PT. Long Bagun Prima Palm This is certainly indirectly can affect the behavior and performance of its employees. Likewise, the opposite, news or the company's positive image will also make proud employees with a high level of organizational identification. Aim - This study tested and analyzed the influence of job insecurity against Islamic OCB and employee performance mediated by organizational identification. Design / Methodology / Approach - The research approach used in this study was a quantitative approach by distributing questionnaires to respondents. The population studied in this study were employees of PT. LNG Bagun Prima Sawit totaling 78 people. The data analysis method used in this study is Structural Equation Model (SEM) using the Partial Least Square (pls). Results and Discussion - The results of this study indicate that the job insecurity has a negative effect on organizational identification. This shows that the higher the level of job insecurity felt by employees, the level of self-identification of employees of the company will decline so even the opposite. While organizational identification has a positive effect on Islamic OCB and employee performance. When employees identify themselves with the company, the Islamic OCB behavior and employee performance will be maximal. In addition, organizational identification also proved to mediate job insecurity with Islamic OCB and employee performance. High self-identification of the company will weaken the negative influence of job insecurity and increase the Islamic OCB behavior and employee performance. Conclusion - Organizational Identification is proven to have a positive effect on Islamic OCB. Organizational identification is proven to have a positive effect on employee performance, but job insecurity is proven to have a negative effect on organizational identification. While organizational identification is proven to mediate the influence of job insecurity against Islamic OCB and employee performance. Research Implication - The implications of this study provide an overview of companies to further emphasize organizational identification because it is proven to provide good influence both Islamic OCB and employee performance. In order to grow organizational identification in the company, the employee job insecurity must be minimized.