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This research uses the SWOT approach to review Murabaha financing at Baitul Maal Wat Tamwil (BMT). This research is field research, with primary and secondary data sources, such as questionnaires, interviews, and literature. The research sample consisted of 20 people and three informants. Data analysis uses a mixed method approach, quantitatively and qualitatively, with the IFAS, EFAS and SWOT matrices. The research results found that several internal and external factors need to be evaluated, such as public trust, quality leadership, networks and partnerships, excellent and friendly service, practical procedures, and strategic location, which are assets that organizations can utilize to socialize Murabaha financing in the community. Meanwhile, external opportunities such as support from government agencies, a majority Muslim community, and local marketing strategies offer further growth and development potential. However, there are areas for improvement in education and awareness, product and service innovation, limited resources, and local marketing strategies that need to be overcome. Furthermore, threats from many competitors, the same target market, and a low public understanding of Islamic financing exist. This research can be helpful as a reference for future research and then become a reference for BMT in aligning organizational strategy with internal strengths and external opportunities, as well as overcoming existing weaknesses and threats.

Efficient management accounting practices have the potential to enhance the quality of accounting information systems by facilitating the provision of precise cost data, effective budgeting, and performance measurement. The enhanced information system facilitates companies in making more efficient inventory management decisions by ensuring enhanced synchronisation with customer demand. The objective of this study is to examine the mediating role of the quality of accounting information systems in the association between modern accounting information systems and inventory management in Indonesian manufacturing firms. A convenient sampling technique was employed to collect quantitative data from a sample of 400 accounting professionals working in manufacturing companies in Indonesia. The regression analysis conducted using SPSS revealed that the implementation of Total Quantity Management, Just-In-Time, Target Costing, Time-Driven Activity-Based Costing, and the Balanced Scorecard have a significant and positive impact on the quality of accounting information. Additionally, the presence of a quality accounting information system serves as an indirect mediator, highlighting the substantial mediating impact between management accounting practices and inventory management. This underscores the crucial significance of an efficiently operating accounting system in enhancing decision-making pertaining to inventory. The aforementioned findings make a noteworthy theoretical contribution by highlighting the pioneering role of the quality of accounting information systems in mediating the relationship between modern management accounting practices and inventory management. This study has the potential to provide practical guidance to companies that aim to improve their operational efficiency and competitiveness in the current dynamic business environment. The study's conclusion included a discussion on the limitations of the research and potential avenues for future investigation.

The implementation of quality control measures in production operations has the potential to greatly enhance the effectiveness of strategic management accounting techniques in large-scale companies. By implementing measures to maintain a high level of product quality and effectively reducing the occurrence of defects, organisations have the opportunity to decrease their production expenses and bolster their standing within the industry. This facilitates the conduct of precise cost analyses and enables more informed investment decisions, thereby enhancing investment efficiency. Hence, the primary objective of this study is to examine the moderating impact of quality control processes on the association between management accounting techniques and investment efficiency within the context of manufacturing firms in Indonesia. A structured, self-administered questionnaire was distributed to a sample of 300 owners and senior managers using a convenient sampling technique. The study employed a cross-sectional research design, which involved collecting data at a single point in time, and utilised a quantitative research approach, focusing on numerical data analysis. The findings from the Partial Least Square (PLS)-Structural Equation Modelling (SEM) analysis reveal that the utilisation of strategic management accounting techniques, such as just in time, target costing, and balanced scorecard, exhibits statistically significant and positive effects on investment efficiency. However, it is important to note that the relationship between target costs and investment efficiency is greatly influenced by quality control. This underscores the crucial role that quality control plays in cost management and the enhancement of efficiency. The level of quality control exhibited by the just-in-time, balanced scorecard, and investment efficiency approaches was found to be relatively insignificant. This study presents noteworthy findings and offers recommendations for Indonesian manufacturing firms to improve their investment efficiency and competitiveness within their distinct market environment. The results of this study enhance our comprehension of the factors that impact investment efficiency and underscore the interplay between quality control and specific management accounting strategies within the manufacturing sector in Indonesia.

This study aims to explain the effect of service quality on satisfaction, service quality on trust, service quality on loyalty, satisfaction on loyalty and trust on loyalty. The population in this study are all consumers who have made transactions at an Indonesian marketplace, Shopee.co.id. The number of respondents used as a sample is 300 respondents. The results showed a significant influence between variables in the four interaction effects, namely service quality on satisfaction, service quality on trust, satisfaction with loyalty, and trust in loyalty. Meanwhile the insignificant effect was service quality on loyalty, the results of the total effect calculation also showed that Trust is a mediating variable between service quality and loyalty. marketing stimuli that can be carried out include maintaining cash on delivery services to increase customer trust, optimizing customer satisfaction through service improvement, providing more organized information so that consumers are easier and more comfortable in transacting, providing a 'tracking order' stage for customers, so that customers can monitor the progress of product orders. For further research, it is hoped that it can develop more variables under study and make comparisons of other e-commerce both in Indonesia and internationally.

COVID-19 has a negative effect on the psychological well-being of psychiatric nurses. Thus, examining the psychosocial response of nurses is important for preventing more serious mental health problems and disruption of the quality of nursing care. This study aimed to evaluate the psychosocial problems of nurses who provided nursing care to patients with mental health disorders during the COVID-19 pandemic. A quantitative study with a cross-sectional design was conducted. The 101 nurses at Central Mental Health Hospital who provide nursing care to patients with mental health disorders were recruited through consecutive sampling. The instruments used were the demographic questionnaire, the Expanded Nursing Stress Scale, Zung Self-Rating Anxiety Scale, and The Connor–Davidson Resilience Scale 25. Univariate and bivariate analyses were used to process the data. The mean score of 45.1 (±24.3) was obtained for the ENSS; around 97% of nurses have a work stress score below the average, 4.95% have mild-moderate anxiety, and 28.7% have a low level of resilience. Work stress and contact frequency, work stress and gender, anxiety and contact frequency, as well as resilience and contact frequency all correlated significantly (p value

This study evaluated the use of an experiential learning design for vocational education in mechanical engineering. The research objective is to analyze students’ attitudes and responses after participating in learning activities using a worksheet designed according to Kolb's stages by considering Felder-Silverman's student learning styles. This research was conducted using a case study research employing qualitative data analysis. The data were collected using a purposive random sampling technique with 28 respondents in a 10th grade. The datawere analyzed using descriptive qualitative analysis. The experiential learning activities were carried out concrete experience, reflective observations, abstract conceptualization, and active experimentation. It is shown that students have a positive attitude and response. Experiential activities help students in learning Basic of Mechanical Engineering and they enjoy participating in the learning activities. Experiential learning activities are considered to be fun, interesting, and easy to be understood. The students could relate the course material to real-life situations, which may benefit the students to enhance learning and connect the knowledge they learned to their own experiences. It is suggested that the experiential design is effectively used and could explore the relationship between learning theory and practice in Vocational High School.

Penelitian ini dilatarbelakangi oleh rendahnya pemahaman matematis siswa pada pembelajaran matematika. Subjek penelitian ini adalah siswa kelas IV SDN Sunia III, sebanyak 21 siswa terdiri dari 12 siswa laki-laki dan 9 siswa perempuan. Teknik yang digunakan dalam pengumpulan data diantaranya tes, observasi, wawancara, dan dokumentasi. Penelitian ini dilaksanakan dalam 3 siklus dengan 3 tindakan pada tiap siklusnya. Hasil penelitian menunjukan adanya peningkatan kemampuan matematis siswa kelas IV Sekolah dasar. Hal ini ditunjukkan dengan adanya peningkatan nilai pada siklus I, nilai rata-rata kelas yang diperoleh siswa adalah 56,04 sedangkan persentase ketuntasan belajar klaksikal (mastery learning) adalah47,6% atau 10 orang siswa yang mencapai KKM dan 52,4% atau 11 orang siswa berada dibawah KKM.Pada siklus II, nilai rata-rata kelas kelas yang diperoleh siswa adalah 69,6 sedangkan persentase ketuntasan belajar klaksikal (mastery learning) adalah71,4%atau 15 orang siswa yang mencapai KKM dan 28,6% atau 6 orang siswa berada dibawah KKM. Pada siklus III, nilai rata-rata kelas yang diperoleh siswa adalah 76,5 sedangkan persentase ketuntasan belajar klaksikal (mastery learning) adalah 90,4% atau 19 orang siswa yang mencapai KKM dan 9,6% atau 2 orang siswa berada dibawah KKM.Secara umum dapat disimpulkan, bahwadalam meningkatkan pemahaman matematis siswa di kelas IV sekolah dasar dapat dengan menggunakan model RME (Realistic Mathematics Education).Kata kunci: model rme, pemahaman matematis siswa.

AMC (Aluminium Matrix Composite) is material which has a great potential for being developed. This research was done to find effect added of Cu variation for impact strength and microstructure on Al-Si composite. Mass fractions of sand silika is 3% and Cu variation adding is 0, 1, 2, 3 & 4%. Composite manufacture is using stir casting method with stirring 600 rpm during of 5 minutes on semi solid temperature. Speciments were tested using optical microscope and impact charpy testing machine. The value impact of composite without adding Cu is 0,333 J/mm2 after added Cu value down. Until adding Cu 4% the value impact is 0,104 J/mm2. Micro photograph showed the result of porosity and SiO2 unform distribution with the adding of Cu to the composite. From the test results it is known that the strength of the impact decreases with mass fraction addition Cu. This is because the addition of Cu can increase the porosity and formed CuAl2 phase which are brittle.

Background: In patients with asthma, respiratory syncytial virus (RSV) infections can cause disease exacerbation by infecting the epithelial layer of the airways, inducing subsequent immune response. The type I interferon antiviral response of epithelial cells upon RSV infection is found to be reduced in asthma in most-but not all-studies. Moreover, the molecular mechanisms causing the differences in the asthmatic bronchial epithelium in response to viral infection are poorly understood., Methods: Here, we investigated the transcriptional response to RSV infection of primary bronchial epithelial cells (pBECs) from patients with asthma (n=8) and healthy donors (n=8). The pBECs obtained from bronchial brushes were differentiated in air-liquid interface conditions and infected with RSV. After 3 days, cells were processed for single-cell RNA sequencing., Results: A strong antiviral response to RSV was observed for all cell types, for all samples (p<1e-48). Most (1045) differentially regulated genes following RSV infection were found in cells transitioning to secretory cells. Goblet cells from patients with asthma showed lower expression of genes involved in the interferon response (false discovery rate <0.05), including OASL , ICAM1 and TNFAIP3 . In multiciliated cells, an impairment of the signalling pathways involved in the response to RSV in asthma was observed., Conclusion: Our results highlight that the response to RSV infection of the bronchial epithelium in asthma and healthy airways was largely similar. However, in asthma, the response of goblet and multiciliated cells is impaired, highlighting the need for studying airway epithelial cells at high resolution in the context of asthma exacerbation., Competing Interests: Competing interests: GHK, MCN and MvdB received project funding from GlaxoSmithKline. GHK and MvdB received funding from AstraZeneca. MvdB received funding from Novartis, Genentech and Roche., (© Author(s) (or their employer(s)) 2024. Re-use permitted under CC BY-NC. No commercial re-use. See rights and permissions. Published by BMJ.)

Introduction: Hepatitis B remains a global problem with no effective treatment. Here, a mucosal vaccine candidate was developed with HBsAg and HBcAg, to provide both prophylactic and therapeutic protection against hepatitis B. The antigens were presented using the P particle of human norovirus (HuNov). As a result, the chimeric HBV - HuNoV P particle can act as a dual vaccine for hepatitis B and HuNoV., Methods: The vaccine candidate was expressed and purified from Escherichia coli BL21 (DE3) cells. HBV-HuNoV chimeric P particles were successfully expressed and isolated, with sizes of approximately 25.64 nm. Then, the HBV-HuNoV chimeric P particles were evaluated for safety and immunogenicity in mice and gnotobiotic (Gn) pigs. After three doses (5 µg/dose in mice and 200 µg/dose in Gn pigs) of intranasal immunization, humoral and cellular immune responses, as well as toxicity, were evaluated., Results: The vaccine candidate induced strong HBV-HuNoV specific IFN-γ producing T-cell responses in the ileum, spleen, and blood of Gn pigs. Serum IgG and IgA antibodies against HBV-HuNoV chimeric P particles also increased significantly in Gn pigs. Increased HBsAg- and HuNoV-specific serum IgG responses were observed in mice and Gn pigs, although not statistically significant. The vaccine candidate did not show any toxicity in mice., Conclusions: In summary, the chimeric HBV-HuNoV P particle vaccine given intranasally was safe and induced strong cellular and humoral immune responses in Gn pig. Modifications to the vaccine structure and dosage need to be evaluated in future studies to further enhance immunogenicity and induce more balanced humoral and cellular responses., Competing Interests: The authors declare that they have no known competing financial interests or personal relationships that could have appeared to influence the work reported in this paper., (© 2023 The Authors.)