bluuebunny/crossref_metadata_2025_split huggingface dataset:
Kriteria Kafa'ah Dalam Perkawinan: Antara Absolut-Universal Dan Relatif-Temporal
Authors: Ibrahimy Ahmad Azaim , Nawawi Nawawi , Nashirudin Muh 
Published: May 2022

Penelitian ini menemukan bahwa kriteria kafa’ah dalam perkawinan mencakup tiga dimensi yaitu dimensi etik-religius, status sosial dan material. Kafa’ah etik-religius bersifat mutlak, permanen dan universal dimana berlakunya tidak terbatas pada ruang dan waktu. Sementara kafa’ah pada dimensi status sosial dan material bersifat relatif dan lokal. Kafa’ah berupa status sosial tidak memiliki dasar yang jelas dari al-Qur’an maupun sunnah Nabi SAW dan bertentangan dengan ajaran Islam yang memandang bahwa derajat seseorang tidak ditentukan dengan status sosial tetapi dengan aspek ketakwaannya. Dalam hal ini, status sosial sebagai kriteria kafa’ah dalam penikahan dipengaruhi kefanatikan kultur budaya Arab yang berkembang pada waktu Islam di Arab. Begitu pula ulama ketika menformulasikan kriteria kafa’ah dalam penikahan tidak lepas dari pengaruh kultur Arab. Karena itu, kafa’ah ini jelas bersifat fanatik kearaban yang bersifat temporal dan lokalitas yang tidak mungkin bisa diimplementasikan secara totalitas yang dibatasi ruang dan waktu. Yakni, kafa’ah dimensi status sosial bersifat relatif dan tidak mutlak hanya berlaku pada kalangan bangsa Arab saja, karena karakteristik Arab sangat menjaga terhadap keturunan. Memang ada pendapat ulama yang memberi kriteria kafa’ah berupa keturunan atau status sosial berdasarkan hadis sebenarnya bersifat temporal dan lokal yang bisa berubah sesuai dengan konteks sosial.
Project Based Learning, Problem Based Learning Dalam Meningkatkan Kemampuan Pemahaman Konsep Matematis
Authors: Herawati Teti , Turmudzi Didi , Yaniawati R. Poppy 
Published: May 2022

Penelitian ini bertujuan untuk mengetahui perbedaan kemampuan pemahaman matematis dan motivasi antara siswa yang menggunakan metoda Project Based Learning dan siswa yang menggunakan metoda Problem Based Learning ditinjau dari gender (laki-laki dan perempuan). Metode yang digunakan dalam penelitian ini yaitu metoda Kausal Komparatif dengan teknik analisis data Mixed Method (kualitatif dan kuantitatif) konvergen. Populasinya adalah seluruh siswa kelas VIII SMPN 3 Banjaran Majalengka, sampel kelas VIII A dan VIII B. Instrumen yang digunakan adalah tes kemampuan pemahaman, motivasi, wawancara dan lembar observasi. Hasil penelitian menunjukan bahwa tidak terdapat perbedaan kemampuan pemahaman matematis dan motivasi antara siswa yang menggunakan metoda Project Based Learning dan siswa yang menggunakan metoda Problem Based Learning ditinjau dari gender (laki-laki dan perempuan). Hasil lain juga menunjukan tidak ada hubungan antara motivasi dengan kemampuan pemahaman matematis. Motivasi siswa baik di kelas PBL dan PjBL mengalami peningkatan, dikarenaka kedua metoda tersebut merupakan metoda yang menuntut siswa lebih aktif dan dengan pemberian masalah di awal pembelajaran siswa menjadi lebih bersemangat dalam belajar matematika.
Penerapan stategi Model Pembelajaran Problem Based Learning untuk Meningkatkan Kemampuan Berpikir Kritis dan Berfikir Kreatif serta Pengaruh Terhadap Motivasi Belajar Siswa MTS
Authors: Rohendi Edi 
Published: May 2022

Penelitian ini bertujuan untuk meningkatkan kemampuan berpkir kritis dan kemampuan berfikir kreatif serta pengaruh terhadap motivasi belajar siswa Mts. Model yang diterapkan dalam pembelajaran adalah Problem Based Learning. Sampel dalam penelitian ini berjumlah 60 orang siswa yang duduk di kelas VIII di Mts Al Mukhlisin Kabupaten Bandung. Kesimpulan dalam penelitian ini adalah kemampuan berfikir kritis matematis dan kemampuan berfikir kreatif siswa yang mendapatkan pembelajaran matematika dengan model Problem Based Learning lebih baik dari pada siswa yang mendapatkan pembelajaran matematika dengan model konvensional, gambaran peningkatan kemampuan berpikir kritis matematis dan kemampuan berfikir kreatif siswa yang mendapatkan pembelajaran matematika dengan model Problem Based Learning lebih baik dari pada siswa yang mendapatkan pembelajaran matematika dengan model konvensional, terdapat korelasi antara kemampuan berpikir kritis matematis dengan kemampuan berfikir kreatif, dan ada korelasi antara kemampuan berfikir kritis matematis dan kemampuan berfikir kreatif serta pengaruh terhadap motivasi belajar siswa.
Similar outcome of tricuspid valve repair and replacement for isolated tricuspid infective endocarditis
Authors: Di Mauro Michele , Bonalumi Giorgia , Giambuzzi Ilaria , Dato Guglielmo Mario Actis , Centofanti Paolo , Corte Alessandro Della , Ratta Ester Della , Cugola Diego , Merlo Maurizio , Santini Francesco , Salsano Antonio , Rinaldi Mauro , Mancuso Samuel , Cappabianca Giangiuseppe , Beghi Cesare , De Vincentiis Carlo , Biondi Andrea , Livi Ugolino , Sponga Sandro , Pacini Davide , Murana Giacomo , Scrofani Roberto , Antona Carlo , Cagnoni Giovanni , Nicolini Francesco , Benassi Filippo , De Bonis Michele , Pozzoli Alberto , Pano Marco , Nicolardi Salvatore , Falcetta Giosuè , Colli Andrea , Musumeci Francesco , Gherli Riccardo , Vizzardi Enrico , Salvador Loris , Picichè Marco , Paparella Domenico , Margari Vito , Troise Giovanni , Villa Emmanuel , Dossena Yudit , Lucarelli Carla , Onorati Francesco , Faggian Giuseppe , Mariscalco Giovanni , Maselli Daniele , Barili Fabio , Parolari Alessandro , Lorusso Roberto 
Published: May 2022

Aims
To compare early and late mortality of acute isolated tricuspid valve infective endocarditis (TVIE) treated with valve repair or replacement.

Methods
Patients who were surgically treated for TVIE from 1983 to 2018 were retrieved from the Italian Registry for Surgical Treatment of Valve and Prosthesis Infective Endocarditis. All the patients were followed up by means of phone interview or calling patient referral physicians or cardiologists. Kaplan–Meier method was used to assess late survival and survival free from TVIE recurrence with log-rank test for univariate comparison. The primary end points were early mortality (30 days after surgery) and long-term survival free from TVIE recurrence.

Results
A total of 4084 patients were included in the registry. Among them, 149 patients were included in the study. Overall, 77 (51.7%) underwent TV repair and 72 (48.3%) TV replacement. Early mortality was 9% (13 patients). Expected early mortality according to EndoSCORE was 12%. The TV repair showed lower mortality and major complication rate (7% and 16%), compared with TV replacement (11% and 25%), but statistical significance was not reached. Median follow-up was 19.1 years (14.3–23.8). Late deaths were 30 and IE recurrences were 5. No difference in cardiac survival free from IE was found between the two groups after 20 years (80 ± 6% Repair Group vs 59 ± 13% Replacement Group, P = 0.3).

Conclusions
Overall results indicate that once surgically addressed, TVIE has a low recurrence rate and excellent survival, apparently regardless of the type of surgery used to treat it.
Persentase Basofil, Eosinofil dan Neutrofil Sapi Bali yang Dipelihara dengan Pakan Berbasis Organik
Authors: Santika Putu Ayu , Suwiti Ni Ketut , Setiasih Ni Luh Eka 
Published: May 2022

Salah satu cara pemeliharaan sapi bali yang kini dikembangkan adalah sistem pemeliharaan berbasis organik. Pakan yang berbasis organik kemungkinan komposisi pakan tidak seoptimal seperti pakan pada umumnya, seperti mineral dan zat organik lainnya. Keadaan dan komposisi pakan tersebut dapat mempengaruhi jumlah leukosit darah dan menimbulkan perubahan persentase sel leukosit seperti basofil, eosinofil, dan neutrofil. Penelitian ini bertujuan untuk mengetahui persentase basofil, eosinofil, neutrofil darah sapi bali yang dipelihara dengan pakan berbasis organik. Penelitian ini dilakukan di peternakan milik warga Desa Bulian, Kecamatan Kubutambahan, Kabupaten Buleleng. Sampel darah diambil dari 10 ekor sapi bali betina melalui vena jugularis dengan menggunakan venojec, dan dibuat apusan darah kemudian difiksasi dan diwarnai dengan Harris Hematoxillin-Eosin (HE). Persentase basofil, eosinofil, neutrofil dihitung dengan metode cross-sectional. Data yang diperoleh dan dianalisis dengan deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa sapi yang dipelihara dengan sistem pemeliharaan berbasis organik mengalami basofilia, eosinofilia, dan neutropenia.
Konflik Peran dan Pengalaman Audit dalam Mempengaruhi Audit Judgment dengan Skeptisisme Profesional Sebagai Variabel Mediasi
Authors: Surbakti Manuel Aristo , Wijayanti Nanda Ayu 
Published: May 2022

This study aims to analyze the effect of role conflict and audit experience on audit judgment and skepticism of the professionalism of public accountants as mediating variables. This research is an explanatory research with a quantitative approach. Data was collected using a questionnaire to 47 KAPs in the city of Surabaya. Sampling was done by purposive sampling, then analyzed using path analysis and Sobel test. The results of the study explain that role conflict has a negative effect, while audit experience has a positive effect on audit judgment. On the indirect effect, it is known that role conflict also has a negative effect and experience has a positive effect on audit judgment through professional skepticism from public accountants in Surabaya.
Keywords: Role Conflict; Audit Experience; Professional Skepticism; Audit Judgment.
Opini Audit Going Concern pada Perusahaan Sektor Transportasi Sebelum dan Ketika Pandemi Covid-19
Authors: Giri Efraim Ferdinand , Kristianti Ika Puspita , Kusumanegara Ratih Ayu 
Published: May 2022

This study aims to analyze business continuity in terms of liquidity, leverage and KAP turnover in transportation sector companies, especially in 2020 and compared to the previous year, namely 2015-2019. Liquidity is proxied by current ratio, leverage is proxied by debt to assets ratio and turnover of Public Accounting Firm (KAP) is proxied by dummy variable. The sample used is 114 samples of transportation sector companies listed on the Indonesia Stock Exchange during 2015-2020. Data analysis used a logistic regression approach. The results showed that liquidity and leverage level of transportation companies had a negative effect on going-concern audit opinion, while KAP turnover had no effect on going-concern audit opinion.
Keywords: Liquidity; Leverage; Going concern; Change of KAP; Covid-19 pandemic
Analisis Literasi Keuangan, Overconfidence dan Toleransi Risiko Terhadap Keputusan Investasi Saham
Authors: Hardianto Hardianto , Lubis Syarif Hidayah 
Published: May 2022

During the Covid-19 pandemic, the number of stock investors has increased significantly, where the more investment activities there are, the more factors and basis for making investment decisions. The purpose of this study is to analyze the effect of financial literacy, overconfidence and risk tolerance on stock investment decisions in the people of Batam City. The approach used in this research is quantitative method, where data is collected by distributing questionnaires in the form of a Likert scale questionnaire with purposive sampling technique with a sample of 160 respondents. The data analysis method is in the form of multiple linear regression analysis using the SPSS version 25 application. The results show that financial literacy has a positive effect on stock investment decisions, overconfidence has a positive effect on stock investment decisions and risk tolerance has a positive effect on stock investment decisions.
Keywords: Financial Literacy; Overconfidence; Risk Tolerance; Investment Decision.
Peran Moderasi Komite Audit pada Pengaruh Tenur, Rotasi Mandatori dan Rotasi Voluntari terhadap Kualitas Audit
Authors: Awaluddin Awaluddin , Ardianto Ardianto , Fanani Zaenal 
Published: May 2022

The debate about the enactment of the auditor partner rotation and audit tenure restriction and their effect on audit quality still leave questions, because several studies have found inconsistent results. This study aims to provide empirical evidence of the moderating effect of the audit committee on the relationship of audit tenure and auditor partner rotation on audit quality, which may have caused the inconsistency of several previous studies. This study uses data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2017 to 2019 using moderated regression analysis (MRA). The results show that the audit committee has an important role in influencing audit quality because it significantly moderates the effect of audit tenure and mandatory rotation on audit quality. Those moderating effects tend to reduce audit quality, those effects are related to the role of the audit committee in monitoring the audit process.
Keywords: Audit Committee; Tenure; Voluntary Rotation; Mandatory Rotation.
Analisis Perilaku Herding Berdasarkan Kondisi Pasar Dengan Asimetri Informasi Sebagai Variabel Pemoderasi
Authors: Sugiantara Putu Wira 
Published: May 2022

The research aims to detect the occurrence of herding behavior as a whole as well as in up market conditions or down market conditions. The study added information asymmetry as a moderating variable. This study uses the Cross Sectional Absolute Deviation (CSAD) method. The total sample in this study was 661 companies with 242 days of observation. The results of this study found that generally in 2020 herding occurred on the Indonesia Stock Exchange. Herding was also found in up market conditions but different things were found in down market conditions, namely herding was not found. Interestingly, this study found that information asymmetry is a moderating variable that strengthens the occurrence of herding.
Keywords: Herding; Up and Down Market Condition; Information Asymetri.
Pengaruh Kinerja Keuangan Terhadap Financial Distress Perusahaan Asuransi di Indonesia Sebelum dan Saat Pandemi Covid-19
Authors: Maysaroh Watim , Suhendro Saring , Dewi Fajar Gustiawaty 
Published: May 2022

The purpose of the study was to determine the effect of profitability, liquidity, and leverage on financial distress and to determine the financial distress condition of insurance companies on the IDX before and during the pandemic. The sample used purposive sampling method on 15 insurance companies in Indonesia. The test was carried out using multiple linear regression with SPSS 25. The results showed that ROE and CR had no significant effect on financial distress. Meanwhile, DAR has a significant negative effect on firm value. The Z-Score shows that the Harta Aman Pratama Tbk (AHAP) Insurance company experienced financial distress before Covid-19 and was in the gray area category at the time of Covid-19. Meanwhile, Malaca Trust Wuwungan Insurance Tbk (MTWI) is in the gray area category during the Covid-19 period and during the Covid-19 period.
Keywords: Financial Distress; Profitability; Liquidity; Leverage; Altman Z-Score.
Pendidikan Memoderasi Pengaruh Efektivitas Sistem Informasi Akuntansi, Kemampuan Pemakai, dan Motivasi Kerja Pada Kinerja Karyawan
Authors: Gumiyar Kadek Geyong Aditya , Suardana Ketut Alit 
Published: May 2022

This study aims to determine the effect of education moderating the relationship between the effectiveness of accounting information systems, user capabilities, and work motivation on employee performance at the Lestari Bank Credit (BPR) Denpasar City. The population is all BPR Lestari in Denpasar City, totaling 14 units. The number of samples is 85 respondents who are management assessors of the performance of SIA users based on the saturation side method. The analysis technique used multiple linear regression analysis and MRA test. The results of the analysis show that the effectiveness of accounting information systems, user abilities, and work motivation have a positive effect on employee performance, education is not able to moderate the effect of accounting information system effectiveness and work motivation on employee performance, while education is able to moderate the influence of user abilities on employee performance at BPR Lestari in Denpasar City.
Keywords: Education; Accounting Information System Effectiveness; User Ability; Work Motivation; Employee Performance.
Praktik Real Earning Management, Corporate Governance dan Nilai Perusahaan: Bukti Pada Industri Manufaktur di Indonesia
Authors: Supardi Supardi , Ashari Sidiq , Setyapurnama Yudi Santara , Djasmanuddin Djasmanuddin 
Published: May 2022

This study aims to examine the effect of real earnings management on firm value with corporate governance as a moderating variable. The data used in this study are manufacturing companies listed on the Indonesia Stock Exchange for the fiscal year ending December 31, 2015 to 2019. The data collection technique is purposive sampling and comes from secondary data both from the IDX and from the website of each company. The research hypotheses were tested using regression analysis. The results of the study prove that corporate governance can weaken the relationship between real earnings management and firm value. Meanwhile, the direct influence of earnings management on firm value was not found to have a negative relationship, but the results were positive. This research is expected to contribute to the development of theories related to earnings management behavior and corporate governance practices, namely agency theory. Other contributions can be used as input for investors in assessing the company, especially those related to the transparency of the company's financial reporting.
Keywords: Abnormal Cash Flow From Operations; Corporate Governance; Firm Value; Agency Theory.
Evaluasi Keberhasilan dan Penerimaan Sistem Akuntansi Instansi Berbasis Akrual di Komisi Pemilihan Umum
Authors: Damayanthi Kadek Shintya Rahayu Dewi , Ariyanto Dodik 
Published: May 2022

This study aims to test the success and acceptance of the Accrual-Based Agency Accounting System (SAIBA) by using an integration evaluation model from the combination of the UTAUT, Delone and McLean, and HOT-Fit models. The ten information variables used in this study are business expectancy, social influence, system quality, service quality, environment or service quality, interest, and net benefits. The population in this study were all users of SAIBA. Determining the research sample using all members of the population, namely the saturated sample by distributing questionnaires to 50 people from 10 work units within the General Election Commission in Bali Province. Hypothesis testing using Partial Least Square. The results showed that performance expectancy, business expectancy, social factors, information quality, system quality, and organizational environment had a positive effect on interest in using SAIBA. However, the quality of services and facilities has no effect on the interest in using SAIBA. Usage interest has a positive effect on net profit.
Keywords: Success; Acceptance; SAIBA; Net Benefits.
Economic Policy Uncertainty and Cost of Debt Financing in Indonesia
Authors: Komari Nadya , Juliana Rita 
Published: May 2022

This study aims to see the effect of Economic Policy Uncertainty (EPU) to the cost of debt in Indonesia. This quantitative research sample used in this study includes a total of 4,312 observations collected from 453 listed firms on IDX from the period 2006 to 2020. Using fixed-effect panel data regression, our result shows that there is a positive relationship between the cost of debt and EPU, and the effect is even greater when a crisis occurs. With additional analysis conducted, our result show EPU has stronger impact on large firms’ than small firms’ cost of debt. However, when a crisis occurs, EPU has a higher effect on small firms samples than on large firms samples. Thus, it can be concluded if the crisis plays an important role in the research results.
Keywords: Cost Of Debt; Economic Policy Uncertainty; Crisis.
Kesiapan Kerja Calon Akuntan di Era Pandemi Covid-19
Authors: Erawan Ni Made Ayu Nirmalasari Putri , Wirakusuma Made Gede 
Published: May 2022

The purpose of this study was to analyze the factors of accounting expertise, new literacy, and motivation on the job readiness of prospective accountants in the Covid-19 pandemic era. This research was conducted at Universities spread across Bali which have A & B accredited Accounting Study Programs in 2021. The number of samples used was 93. Data was collected by distributing questionnaires. The data analysis technique in this study used multiple linear regression analysis with the Smart-PLS tool. The results of the study prove that Accounting Skills have a positive and significant effect on job readiness. New Literacy has a positive and significant effect on job readiness. Motivation has a positive and significant effect on accounting expertise on job readiness. Motivation has a negative and insignificant effect with new literacy on work readiness.
Keywords: Accounting Skills; New Literacy; Motivation; Working Readiness.
Faktor Determinan Stock Buyback (Studi Perusahaan di Pasar Modal Indonesia Periode 2012-2020)
Authors: Yuliana Yuliana , Susi Susi , Syaipudin Usep 
Published: May 2022

The purpose of this study is to determine whether the influence of undervaluation and free cash flow has an influence on the stock repurchase policy. This study uses companies that carry out stock buybacks from 2012-2020 listed on the Indonesia Stock Exchange as the population in this study. The method of determining the sample using purposive sampling technique. The number of research samples is 55 companies that repurchase shares with an 8-year observation period, resulting in 83 observational data. The hypothesis in this study was tested using multiple linear regression analysis techniques. The results of the analysis show that the undervaluation proxied by the Market to Book Ratio has a positive effect on the stock buyback policy. Meanwhile, free cash flow has a negative effect on the stock repurchase policy.
Keywords: Stock Buyback; Undervaluation; Free Cash Flow.
Reaksi Pasar Terhadap Penerapan Kebijakan Pembatasan Sosial Berskala Besar Tahap I Perusahaan Sektor Kesehatan BEI
Authors: Maharani Ida Ayu Surya , Putra I Made Pande Dwiana 
Published: May 2022

This study aims to prove the information content of the implementation of the Phase I PSBB policy in Indonesia, which caused a market reaction as indicated by the abnormal return in the health sector on the Indonesia Stock Exchange. The observation period is carried out for 11 working days on the Indonesia Stock Exchange. This research is a type of event study research which is used to measure market efficiency and the impact of an event. The method of determining the sample in this research is non-probability sampling method and the sampling technique is using purposive sampling technique with a total sample of 17 companies. The results of the one sample t-Test test showed that the market had a significant positive reaction to the event that the implementation of the PSBB policy phase I on health sector companies on the Indonesia Stock Exchange was rejected, which means the market did not react to the event.
Keywords: PSBB; Market Reaction; Event Study; Abnormal Return.