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News portals generate additional traffic or traffic visits from the article recommendation widget. However, it is unfortunate that the traffic visits obtained from the widget are still relatively small. The article recommendation widget is rarely clicked by readers because the available recommended articles are less relevant to readers, resulting in one reader only reading no more than 2 articles obtained from the article recommendation widget. The purpose of this study is to further optimize the currently available article recommendation widget feature by adding reader interest data so that the number of articles read by one user will increase and will directly have an impact on increasing traffic visits. The method used in this study is Item Based Collaborative Filtering. After using the item-based filtering method by calculating the set of items x read and the duration of the reader's time in reading item x. In this study, a simulation was given to one of the reader samples and it was found that the highest interest of the reader sample was in reading sports news with a calculation score is 0.743210. The results of this study are article recommendations that match the reader's interests. The results of the study are expected to help users find articles that match their interests and preferences, so that they can increase the level of interaction and engagement with online media.

The primary objectives of this study is to acquire an in-depth comprehension of how shepherd leadership, emotional intelligence, innovative work behavior impact the work engagement of educators within educational institutions. The study analyze the existing shepherd leadership, emotional intelligence, innovative work behavior and work engagement in order to determine their potential relationship. The research was conducted on 59 full time teachers at XYZ High School in Manado using quantitative methods with linear regression analysis in data processing. A survey instrument is employed for data gathering purposes, and the outcomes will be utilized to explore the correlation among the variables. The results indicate a correlation between emotional intelligence and innovative work behavior with teacher work engagement. However, correlation shepherd leadership between innovative work behavior and work engagement the positive correlation is not as significant. This indicates that in tzhe research context, the influence of shepherd leadership on teachers' work engagement is constrained. Abstrak Tujuan utama dari penelitian ini adalah untuk memperoleh pemahaman mendalam tentang bagaimana kepemimpinan gembala, kecerdasan emosional dan perilaku kerja inovatif mempengaruhi keterlibatan kerja para pendidik dalam lembaga pendidikan. Pada akhirnya, penelitian ini akan mengidentifikasi korelasi antara aspek-aspek tersebut. Studi ini dilakukan terhadap 59 guru penuh waktu di SMA XYZ di Manado dengan pendekatan kuantitatif dan analisis regresi linear. Temuan penelitian menunjukkan adanya hubungan antara kecerdasan emosional, perilaku kerja inovatif, dan keterlibatan kerja. Namun, hubungan positif ini tidak terlihat dalam variabel kepemimpinan gembala terhadap perilaku kerja inovatif maupun keterikatan kerja. Temuan ini mengindikasikan bahwa kepemimpinan gembala tidak berpengaruh terhadap keterlibatan kerja guru. Namun, korelasi kepemimpinan gembala antara perilaku kerja inovatif dan keterlibatan kerja memiliki korelasi positif yang tidak begitu signifikan. Hal ini menunjukkan bahwa dalam konteks penelitian ini, pengaruh kepemimpinan gembala terhadap keterlibatan kerja guru dibatasi.

This article explores the dynamic interplay between tradition and modernity in preserving Wayang Kulit Kedu, an important Indonesian cultural heritage art performance. It identifies the diminishing engagement of the younger generations with traditional arts as a critical issue. The objective was to assess strategies for revitalizing youth interest in Wayang Kulit Kedu. This study uses a qualitative approach to analyze historical data, contemporary practices, and educational initiatives. This conclusion underscores the importance of integrating Wayang Kulit Kedu into educational curricula, leveraging digital platforms for broader dissemination, and fostering community-based preservation efforts. These strategies are essential for ensuring the survival and relevance of the art form in modern society, highlighting its unique cultural value, and fostering a sustainable connection with future generations.

Research mapping is essential to describe the topic and appropriate references before conducting research, including Islamic letters of credit. This research aims to review the literature on Islamic letters of credit. This research is a literature review using bibliometric methods with the Dimensions database. The keyword used in the article search is Islamic letter of credit. The data found and processed was 56 articles published from 2010-2023. The data was processed using Microsoft Excel and Bibilioshiny R programs. This research shows that most of the most productive writers come from Malaysia and Turkey. A topic that can be developed for further research is Islamic economic contracts linked to Islamic letters of credit. This research can be used as a reference for future research, as well as information regarding research gaps and an overview of research conditions regarding Islamic letters of credit, which will be developed to be broader and more varied.

Patchouli (Pogostemon cablin Benth.) cultivation in Aceh Barat Regency faces challenges in optimizing yield and soil quality. This study aimed to evaluate the effects of monoculture, intercropping, and mixed garden systems on soil quality and patchouli yields. Using the Mausbach and Seybold method to determine the Soil Quality Index (SQI), the study found the mixed garden system had the highest SQI, biomass, and patchouli alcohol (PA) content, although none meet the Indonesian national standards (SNI) (21.47 ± 0.65 % to 27.68 ± 0.90 %). The findings emphasize the need for optimal cropping systems to enhance sustainable patchouli production.

Indonesia is a country with a unique geography. The confluence of three tectonic plates located in the country results in frequent natural disasters, from earthquakes to volcanic activity. BMKG is a monitoring agency tasked with providing information related to these natural disasters. However, one type of natural disaster data, the SIGMET data (Significant Meteorological Information) used to provide information on volcanic ash, has a complicated format that is difficult for ordinary people to understand. Therefore, this research seeks to make finding information related to volcanic ash and volcanic eruptions in Indonesia easier in terms of access and comprehension. In this research, an application design will be carried out that can search SIGMET data by implementing natural language processing with a production rule base. The research results have an accuracy rate of 84% using 25 test sample sentences that combine sentences and words contained in the important words section.

Context: Co-crystal formation, a method for enhancing the physicochemical properties of active pharmaceutical ingredients (APIs), has gained traction in pharmaceutical research. However, the current landscape lacks comprehensive and dependable co-crystal screening methods. Aims: To implement and assess a comprehensive methodology for co-crystal screening. This methodology combines hot-stage polarized microscopy (HSPM) and attenuated total reflection Fourier-transform infrared (ATR-FTIR) spectroscopy, along with principal component analysis (PCA) and cluster analysis (CA). Methods: Three binary compounds containing ramipril, an API that had not previously been co-crystallized, and three pharmaceutical coformers were investigated. The Kofler mixed fusion method was initially employed for initial co-crystal system identification. Subsequently, potential co-crystals were produced in a solid state via a procedure involving the gradual evaporation of the solvent. PCA and CA were applied to ATR-FTIR spectral data to identify patterns indicative of co-crystal formation. Results: Our analysis revealed characteristic ATR-FTIR bands indicative of the formation of hydrogen bonds between ramipril and its coformers, signifying the successful formation of co-crystals. Differential scanning calorimetry (DSC) and powder X-ray diffraction (PXRD) measurements confirmed these findings. Experiments revealed two potential co-crystals, ramipril-vanillin, and ramipril-anthranilic acid. The study discusses the intricate HSPM images, spectra, thermogram of DSC, and X-ray diffraction properties of these systems in depth. Conclusions: Our findings validate the proposed methodology as a prospective tool for co-crystal screening, as ramipril co-crystals were successfully identified and characterized. This integrated method simplifies co-crystal screening and has the potential to substantially advance pharmaceutical research.

Big data collection involves enormous amounts of raw data. To boost the sustainability of corporate value and support business intelligence and decision-making systems, in-depth data analysis is necessary. The data storage, analysis, and visualization methods, as well as the discovery of patterns and linkages, all depend on extensive data analysis. This study aims to process datasets to learn things like how ratings impact market sales transactions and how much of an impact factor connected to consumers and items have on ratings. Elasticsearch and Kibana were used for the dataset processing. This study evaluated traits related to the test parameters using a variety of test procedures. The product is scored as a representation of the product types involved in the sales transaction, and the name is assessed as a reflection of the customer. Kibana and Elasticsearch, a full-text search engine, were used in this work to do extensive data analysis on data sets. It is a visualization tool that is employed in a controlled environment to evaluate how ratings impact market exchanges for electronic goods, and it offers suggestions. The study found a substantial relationship between electronic product sales on the Amazon marketplace from 2012 to 2018. It suggested the importance of buyer constituents as users and how different product categories relate to ratings in business transactions. Doi: 10.28991/HIJ-2023-04-03-09 Full Text: PDF

Shark is a cartilaginous fish that is widely hunted because it has high economic value. The waters of Aceh are directly adjacent to the Indian Ocean and the Malacca Strait making it a preferred habitat for pelagic fish, especially sharks. Information on shark species landed in the waters west and east of Aceh is very limited due to difficulties in identification and commonly used local names. This study aimed to determine the types of sharks landed in Banda Aceh, Meulaboh, Langsa, Southwest Aceh and Simeulu and to find out specifically what species of sharks are most often landed in Aceh waters. Primary data gathering consisted of four stages, namely sample collection, identification using identification books, molecular identification cytochrome oxidase subunit I (COI) and phylogenetic analysis. The results of the molecular analysis of 46 tissue samples from five locations identified 13 species of sharks, namely Carcharhinhus sorrah, Carcharhinhus amboinensis, Triaenodon obesus, Isurus oxyrinchus, Sphyrna zygaena, Sphyrna lewini, Loxodon macrorhinus, Hemipristis elongaria, Stagostoma fasciatum, Nebrius ferrugineus, Chilloscyllium punctatum, Isurus oxyrinchus, Alopias pelagicus, Alopias supercillosus and 1 species of rays, namely Rhynchobatus australiae. Phylogenetic tree reconstruction using the Neighbor Joining method of 610 basepairs consisting of two large clades separates the species Alopias pelagicus and Isurus oxyrichus with Carcharhinus sorrah, Sphyrna lewini, Loxodon macrorhinus and Rhyncobatus australiae with boostrap values of 87% and 64%. The haplotype diversity shown ranged from 0.667-0.889 while the nucleotide diversity ranged from 0.001-0.097. These values indicates high diversity because of the variance in the number of species found. Keywords: Barcode COI Sharks catch Alopias supercillosus Sphyrna lewini

Antibiotics are drugs that are used to treat bacterial infections. The thing that must be considered by pharmacists is the use of antibiotics without a doctor's prescription where if used incorrectly it will cause the problem of antibiotic resistance in a population. Therefore, efforts are needed to increase public basic knowledge of current treatment by providing drug information or education to the community. This activity was carried out by gathering 50 respondents to conduct interviews (pre-test and post-test) and public education on the theme of antibiotic resistance. Based on the results obtained, the community's understanding in terms of the use of antibiotics is increasing regarding the rules for use and when to use antibiotics. The public understands for free buying antibiotics without a doctor's prescription is a bad choice and there are people who based knowledge on antibiotic resistance, antimicrobial resistance, or drug resistance addition. Public understanding of the use of antibiotics is still low. This was proven when people bought antibiotics freely anywhere.

A disaster often causes survivors to be in a more vulnerable position than before. In the 2016 Pidie Jaya earthquake, five villages experienced a directed impact from the disaster. This study aims to determine the level of social vulnerability and to analyze the dynamics of changes in social vulnerability at the Trienggadeng District level, Pidie Jaya Regency in the period 2015-2021. This research uses descriptive quantitative method. The data used in this study include secondary data and primary data. Respondents in this study amounted to 98 people from communities in five villages in Trienggadeng District. The results of secondary data study show that the value of social vulnerability in the period 2015-2021 which consists of aspects of population density, sex ratio, vulnerable age, poor population, and vulnerability is in the range (54.38-267.71) where Tampui Village into the high class category with a value of (267.71). Meanwhile four other villages fall into the low class category, such as: Kuta Pangwa Village (54.38), Meucat Pangwa (71.09), Mee Pangwa (84.03) and Deah Teumanah (99.95). The aspects identified as triggers for social vulnerability in this study include: poverty rates in Mee Pangwa and Deah Teumanah Villages, solid waste management in all study villages, and population density in Tampui Village. Furthermore, an analysis of primary data shows that there has been an increase in quality and quantity in aspects of sanitation and access to health in the period 2016-2021.

Sustainable financing is one of the international issues that has been widely discussed due to the issue of climate change. Green sukuk is one of the sustainable financing instruments that are sharia-compliant. However, companies in Indonesia have not shown interest in issuing corporate green sukuk. Various problems and challenges faced by the company to be able to issue corporate green sukuk. The purpose of this study is to know the problem of issuing corporate green sukuk in Indonesia and the best solutions that can be used. The research method used is Analytic Network Process (ANP). In this study, respondents came from experts of corporate green sukuk problems. Total respondents of this research were 5 peoples who came from academia, company actors and regulators. The results show that the main problem in issuing corporate green sukuk is the lack of understanding from market participants. Meanwhile, in terms of solutions, the incentive provided by the government is the main solution to encourage the issuance of corporate green sukuk.

Pada awal tahun 2020 di Indonesia digemparkan dengan adanya wabah virus yang disebut Covid-19. Salah satu langkah pencegahan penularan wabah tersebut adala dengan menggunakan masker. Pada penelitian ini, akan dikembangkan sistem deteksi penggunaan masker secara realtime dengan menggunakan eigenface dan support vector machine (SVM). Terdapat tiga tahapan utama dalam penelitian ini, yaitu pembacaan citra melalui kamera, perhitungan nilai eigen, dan klasifikasi menggunakan SVM. Hasil klasifikasi terdiri dari dua kelas yaitu bermasker dan tidak bermasker. Secara umum, jika nilai eigen citra testing lebih mendekati ke citra bermasker maka outputnya adalah bermasker begitu pula sebaliknya. Hasil penelitian yang dihasilkan cukup baik dimana pengujian dilakukan melalui beberapa skenario pengujian diantaranya mempertimbangkan kondisi pencahayaan, penggunaan akseseris, jarak objek dengan kamera, dan sebagainya. Sebagian besar hasil yang diperoleh melalui pengujian sistem dapat membedakan wajah bermasker dan tidak bermasker secara real time.

This paper discusses the determination of the reliability index of the power distribution system. The reliability of the power distribution system is strongly influenced by the duration and frequency of the disturbance, causing customers not to receive electrical energy. This reliability is measured by indices called SAIFI, SAIDI, and CAIDI. The method used to calculate the failure rate required to determine the reliability indexes are the section technique and Failure Mode Effect Analysis (FMEA). The results obtained using the FMEA method are better results. Compared to PLN's SAIFI and SAIDI standards, the Malili feeder is still quite reliable, because its value is smaller than the PLN standard. However, when compared to the IEEE standard, this Malili feeder is not categorized as reliable because the SAIFI value obtained is still higher. While for SAIDI the value is still below the IEEE standard. To improve the reliability index of this feeder, it is necessary to add a protection component to localize the fault.

Dalam rangka mewujudkan visi dan misi Kantor Pertanahan ABC dalam penataan ruang dan pengelolaan pertanahan yang terpercaya melayani masyarakat, perlu untuk dapat memahami permasalahan yang dihadapi agar dapat mencapai tujuannya. Meningkatkan kualitas layanan publik dan memberikan kemudahan pelayanan kepada masyarakat adalah inovasi yang terus menerus dilakukan oleh Kantor Pertanahan. Salah satu permasalahan yang dihadapi, bagaimana meningkatkan pelayanan dengan memberikan ketepatan dan kecepatan waktu dalam pengurusan sertipikat. Minimnya pemahaman masyarakat terkait prosedur pengurusan sertifikat secara mandiri menjadi salah satu kendala yang dihadapi dalam pelayanan sertipikat. Menanggapi permasalahan tersebut perlu memahami kebutuhan untuk membangun suatu perancangan arsitektur sistem dan teknologi informasi agar Kantor Pertanahan ABC dapat mewujudkan pengelolaan pertanahan yang terpercaya dalam melayani masyarakat. Penelitian ini diharapkan dapat menghasilkan Enterprise Architecture (EA) Layanan Pengurusan Sertifikat Tanah yang Terintegrasi menggunakan framework TOGAF ADM yang dapat menguraikan proses bisnis dan kebutuhan sistem dalam rangka pencapaian visi dan misi yang akan diwujudkan melalui perancangan arsitektur bisnis, sistem informasi dan teknologi informasi pada Kantor Pertanahan ABC. Abstract In order to realize the vision and mission of the ABC Land Office in spatial planning and land management that is trusted to serve the community, it is necessary to be able to understand the problems faced in order to achieve its goals. Improving the quality of public services and providing ease of service to the community is an innovation that is continuously carried out by the Land Office. One of the problems faced is how to improve services by providing accuracy and timeliness in managing certificates. The lack of public understanding regarding the procedures for administering certificates independently is one of the obstacles faced in certificate services. Responding to these problems, it is necessary to understand the need to build a system architecture design and information technology so that the ABC Land Office can realize reliable land management in serving the community. This research is expected to produce an Enterprise Architecture (EA) Integrated Land Certificate Management Service using the TOGAF ADM framework which can describe business processes and system requirements in order to achieve the vision and mission that will be realized through the design of business architecture, information systems and information technology at the Land Office ABC.

Telmisartan is an anti-hypertensive drug that exhibits poor aqueous solubility. In this work, salt formation was utilized to address this issue. Three hydrochloride salts of telmisartan (TELHCl), a trihemihydrate hydrochloride salt (TELHCl-Hyd), and two anhydrate forms (TELHCl-A and TELHCl-B) were obtained. The crystal structures of TELHCl-Hyd and TELHCl-A were determined using single-crystal structure analysis. TELHCl-Hyd is a channel hydrate that has structural similarities with TELHCl-A. The structures of both crystals are mainly composed of chain structures formed by centrosymmetric dimers connected via carboxylic–benzimidazole hydrogen bonding. Despite their structural similarities, the dehydration of TELHCl-Hyd led to the formation of TELHCl-B. The solubility, intrinsic dissolution rate (IDR), powder flowability, and tabletability of TELHCl-Hyd and TELHCl-B were characterized and compared with those of the telmisartan free base form (TEL). The hydrochloride salts enhanced the solubility of telmisartan approximately 10 to 20 times and maintained the spring parachute effect up to 24 h. The IDR was also improved due to the existence of a hydrophilic channel that facilitates the dissolution of telmisartan cations. The resulting salts had a larger particle size and a more favorable crystal morphology that led to a better powder flowability. However, the tabletability was not improved by salt formation. The TEL exhibited a defined slip plane and a higher specific surface area that may assist the tableting process.

The dynamic development of Islamic education in Gayo cannot be separated from the turbulent period of education in Indonesia in general. The emergence and development and collapse of non-formal educational institutions and the transformation of formal institutions were influenced either directly or indirectly by the renewal of the dynamics of Islamic educational institutions in Indonesia. It was clear that the development of institutional transformation in Gayo from 1900 to 1986 was started by umah education. Graduates of homeschooling education usually continue their education to Mersah (musalla) or joyah for women of Gayo. These educational institutions are known as non-formal education. The formal education from 1900 to 1986 was started by Tarbiyah Islamiyah and Sekolah Rendah Islam (from 1902 to 1940). Meanwhile, in 1970 Pendidikan Guru Agama Pertama was established. Then, in 1980, this institution changed into Madrasah Aliyah Negeri 2 in Takengon. After that, in 1968 IAIN Persiapan was established in Temetas Lemah Burbana as Islamic higher education. However, this institution was transformed into Madrasah Aliyah Negeri 1 in Takengon in 1978. The Higher Education Institution was established in 1986 as a result of the transformation of STIE, STIT, and STIP into Perguruan Tinggi Gajah Putih Takengon. STIT tranformed into STAI Gajah Putih Takengon, and then it transformed into STAIN Gajah Putih Takengon, and today it is known as IAIN Takengon. Meanwhile, the STIE and STP transformed into Universitas Gajah Putih Takengon.

This study aims to investigate the rise of rampant fraudulent behavior committed by officials of government entities and explore the development of fraud detection performed by the Audit Board of Indonesia (BPK RI) in Indonesia. This study has three objectives. First, it investigates how officials of government entities in Indonesia committed fraud. Second, it aims to discover the role and performance of BPK in preventing fraud. Third, it aims to recognize the development of audit findings as a result of identified fraud and the contribution made by BPK in detecting fraud in government entities. This study was based on the analysis of study literature and other secondary data sources. This study has identified that the primary role and responsibility of BPK is to detect fraud that will cause material adverse impacts on the government's financial statements. Ergo, disregarding fraud will undermine BPK's reputation and lead to distrust in the quality of external audit findings. Based on the study results, the author suggests that auditors should further sharpen the audit process by providing sufficient evidence and executing audit standards accordingly during the audit process to provide better opinions and recommendations for fraud eradication. In addition, the insights drawn from this study can be used to develop other research instruments (e.g., questionnaires or interviews) to disclose empirical evidence on fraud detection in government entities throughout Indonesia.

Sari Laba Jahe Village is a village of Biru-Biru sub-district, Deli Serdang district, North Sumatra province. This village is known as the village of Mualaf because the majority of Muslims in this village are converts. For the data on the religious community itself, Islam is actually a minority. The population in Sari Laba village reaches 1366 peoples. In Sari Laba village, the majority of them are Christians with a population of 759 Protestant Christians and 434 Catholic Christians while only 172 Muslims. When viewed from the Muslims themselves in this village, their number is only around 76 families and of these 76 families, 53 families consist of converts. Community service program student activities or KKL of Stai As-Sunnah began on 5-21 Ramadan 1442 H or 17 April - 3 May 2021. Many activities were carried out by students of Stai As-Sunnah during KKL activities. These activities are religious activities, related to social, related to education and management, as well as community empowerment. The KKL activities of the Stai-Assunnah students in Sari Laba village (mualaf village) are running smoothly and have a positive impact on the community.

The research is aim to attest and assess empirically the contribution of Islamic banking (IBs) on the inclusive growth in Indonesia. By taking a trial-stage method i.e. descriptive analysis to elaborate a statistical data, autoregressive distributed lag (ARDL) model to assess empirically the contribution in a long-term, and error correction model (ECM) to assess the contribution in a short-term empirically. The findings are, total deposits and total financing only contribute positively significant into GDP and gini ratio in a long-term, that similiar with the previous study. Then, a total financing contribute negatively to all indicators of inclusive growth in a long-term, but, its only significance on GDP and gini ratio. But, it was contribute significantly to all indicators in a short-term. So. The findings was only evidence the significance contribution of IBs on inclusive growth in a short-term. Based on it, a long-term contribution of IBs still cathegorized as the area that requires an extentions in order to accomplish it.

The use of a low-cost biosorbent prepared from Ipomoea pes-caprae stem for the adsorption of Cd(II) ions from aqueous solution at different contact times, biosorbent sizes, pH values, and initial Cd(II) ions concentration solution was investigated. The biosorbent was analyzed using Fourier-transform infrared spectroscopy (FT-IR) to find important IR-active functional groups. A scanning electron microscope (SEM) was used to examine the biosorbent morphology. The experimental results showed the highest Cd(II) ions adsorption was 29.513 mg/g under an optimal condition as initial Cd(II) ions concentration of 662.77 mg/L, 1 g dose, 80-min contact time, pH 5, 75 rpm of stirring speed, 1 atm, and 30 oC. Cd(II) ions' adsorption kinetics obeys the linearized pseudo-second-order kinetics (R2 = 0.996), and the adsorption capacity is based on the optimal condition, and the rate attained was 44.444 mg/g and 0.097 g/mg. Min, respectively. Besides, the adsorption isotherms were very well fitted by the linearized Langmuir isotherm model, and the monolayer adsorption capacity and pore volume determined was 30.121 mg/g and 0.129 L/mg, respectively. These results indicated the chemisorption nature

Kabupaten Aceh Jaya is a very potential Aceh patchouli production center. The development of the patchouli industry sector in Aceh faces serious challenges, especially the capacity building of farmers towards good agriculture practices, and innovation and technology. This study aims to identify the level of empowerment of farmers and the affecting factors. The study employed a questionnaire survey to 88 samples from 383 populations. Data analysis used a descriptive method and chi-square test. The results show that a low level of farmer empowerment is predominantly. The weakest elements are the ability to cooperate and solidarity; meanwhile, the ability to overcome obstacles is the highest, followed by the awareness and desire to change, and the ability to increase capacity to gain access. Farmer's perceptions on the group institutions, and program intervention have a significant association with empowerment, while the perception to characteristics of the social systems has no relationship. Therefore, the role of empowerment innovation is necessary for capacity building.

The purpose of this study is to examine the effect of green accounting and environmental performance on company profitability. Green accounting and environmental performance as an accounting benchmark for corporate awareness and concern for an increasingly old earth. This study uses a sample of 58 manufacturing companies listed on the Indonesia stock exchange in 2017 and 2018 on the basis of an assessment of PROPER. Data were analyzed using panel data analysis with the help of eviews program. The results of this study indicate that green accounting and environmental performance have a positive effect on company profitability. DOI: https://doi.org/10.26905/afr.v2i2.3722

The Corona Virus Disease (COVID-19) is endemic in Indonesia and affects many sectors, including the economic and government sectors. During the COVID-19 pandemic, BPK, as the government’s external auditors, continued to carry out the audit to maintain accountability for state finances despite budget refocusing and large-scale social restrictions (Pembatasan Sosial Berskala Besar, PSBB). This study aims to determine the significance of audit costs due to budget refocusing, IT utilization, and auditor competence on audit quality during the work from home (WFH) policy. This study processed questionnaire data from 70 auditors from three representative offices of BPK in provinces under three different categories, namely A, B, and C. The research data was processed using SmartPLS software to analyze data with measurement models and structural models with a 90 percent confidence level. Data processing shows that the effect of audit costs and the use of information technology on audit quality during the COVID-19 pandemic has a feeble and insignificant effect; thus, the hypothesis is not supported. Meanwhile, the competence of auditors has a significant effect on the quality of audit results; ergo, the hypothesis is supported.

The freshness of fishes caught by fishing vessels must be maintained to preserve the fish quality, which usually using ice as the cooling media. The ice needed depend on the catch amount, vessel capacity, and the temperature. The aim in this study was to analyze the amount of ice needed for fishing vessels and the effect of ice on the quality of fishes caught at the Lampulo Ocean Fisheries Port in Banda Aceh. This research was conducted from May to August 2018, using descriptive method with organoleptic test and simple regression analysis. The result shows that the total amount of ice blocks needed by fishing vessels in the Lampulo Ocean Fishery Port for fishing activities is 11,337 tons / month. The fish quality shows organoleptic scale value of 7 to 8, which mean that the fishes caught in the Lampulo Ocean Fishery Port belong in fresh category. From the results of the Regression analysis can be concluded that the amount of ice carried by fishing vessels for fishing operations have a significant effect on the quality of the fish.

The central government has implemented a government fixed asset revaluation policy. The main objective of the policy is to present the fair value of fixed assets in the government's financial statements. However, the results of fixed asset revaluation are not accepted by the BPK and must be corrected and recorded in the government financial statements for the 2019 fiscal year. Competent human resources and the use of information technology are considered two factors needed to achieve the revaluation objectives. This study was conducted to determine the level of significance of these two factors by distributing questionnaires to BMN officers and assessors from 82 ministries/agencies throughout Indonesia. The research data were processed by path analysis method using the Structural Equation Model (SEM) partial least squares (PLS) through Smart PLS 3.3.2 software used to assess measurement models and research structural models. The results of data processing concluded that the competence of human resources and information technology has a significant effect on the revaluation of government fixed assets. However, information technology needs to be improved again because the significance value is only half that of the human resources competency value.

Maqāṣid hukum perkeluargaan ialah: mengukukuhkan ikatan pernikahan, hubungan nasab, hubungan persemendaan, dan menentukan cara pemutusan masing-masing hubungan. Maqāṣid hukum perniagaan ialah: rawāj, transparansi, perlindungan harta, berkekuatan hukum, berkeadilan. Maqāṣid hukum ketenagakerjaan ialah: intensifikasi muamalah ketenagakerjaan, rukhṣah untuk garar ringan yang susah dihindari, pembatasan kerja, berlaku mengikat jika pekerjaan telah dimulai, perkenan untuk tenaga kerja mengajukan jasa tambahan dengan atau tanpa imbalan, menyegerakan imbalan tenaga keraj, keluesan teknis penyelesaian pekerjaan, menghindari unsur-unsur perbudakan. Maqāṣid hukum tabarru’āt atau donasi ialah: intensifikasi tabarruʻāt, suka rela mutabarriʻ, fleksibilitas, perlindungan terhadap hak-hak pihak terkait. Maqāṣid hukum peradilan ialah: tersedianya perangkat dan unsurunsur yang bertanggung jawab menegakkan kebenaran dan membungkam kebatilan, penyerahan objek sengketa kepada yang berhak sesegera mungkin, kesaksian yang berdasarkan fakta yang terpercaya serta dokumentassi. Maqāṣid hukum sanksi pidana ialah: memberi efek jera kepada pelaku, memberi rasa keadilan kepada korban dan atau keluarganya, memberi efek ngeri atau takut kepada yang lain.

Background: The mullets fish Liza macrolepis and Moolgarda engeli are predominant in the Lambada Lhok waters in Aceh province. At present, no scientific report on this species in Aceh waters is available. Therefore, the objective of the present study is to examine the growth pattern and condition factor of the species of mullets L. macrolepis and M. engeli harvested from the aforementioned coastal waters. Methods: The sampling was done in three locations in the Lambada Lhok waters from July to November 2018. The fish were captured using gillnets from 6:00 AM to 3:00 PM four times a month for five months. A total of 242 L. macrolepis and 109 M. engeli were used for the analysis. The growth pattern was analyzed using linear allometric model; then, two condition factors, Fulton’s and relative weight, were calculated. Results: The study revealed a b value of 2.49 for the male L. macrolepis and 1.81 for the female. The b value was 3.22 for the male M. engeli and 3.41 for the female. The b value of the fish was higher during the dry season. The Fulton’s condition factor of the male L. macrolepis was 1.19, and that of the female was 1.19. The relative condition factor of this species was 100.11 and 100.01 for males and females, respectively. The Fulton condition factor of male M. engeli was 1.05 and that of the female was 1.06. The relative weight condition factors were 101.08 and 100.61 for the male and female, respectively. Conclusions: The growth pattern of M. engeli tends to be isometric, whereas that of L. macrolepis has a negative allometric growth pattern. The condition factors indicate that the Lambada Lhok waters are still in good condition and support the growth of the mullets, but M. engeli is more adaptable than L. macrolepis.

This study aimed to determine the structure of invasive aquatic invertebrates through the approach, diversity, similarity, dominance, distribution, and comparison of invasive aquatic invertebrates with coral cover in coral reef ecosystems in PISISI KKPD. This research was conducted in September 2019 using the purposive sampling method to research points, collecting invasive aquatic data used the belt transect method and collecting coral reef data used the Point Intercept Transect (PIT) method. The results of the study found that the structure of invasive aquatic invertebrates in KKPD PISISI was in the good category indicated by the density invasive aquatic invertebrates of 39.67 individuals/m2, the biodiversity index was 1.50 with the medium category, the similarity index is 1.06 in the high category and the dominance index is 0.44 in the low category. The distribution of invasive aquatic invertebrates in the PISISI KKPD includes a cluster distribution. The highest value of invasive invertebrate water was 12.83 ind/m2 and the proportion of coral cover was 29.83% and the lowest was 3.67 ind/m2 and the proportion of coral cover was 54.67% showing the effect of invasive aquatic invertebrates on the proportion of coral cover.

Modernization has brought changes in all fields, including social field. Mankind cannot avoid the changes brought by this modernization, whether the changes are positive or negative. The problem is that the negative impacts have reduced Muslims spirituality. Modern life makes Muslims far from their religion or God. In addition, social relations between humans become loosened, and brotherhood between them fades. Modernization has indeed created a crisis of the meaning of life, spiritual emptiness, and the exclusion of religion in human life. Religion is only placed in private life and may not enter public spaces. In fact, spiritual life is believed to be able to bring and control the pattern of one’s life in a good direction. The value of spirituality is proven to be a weapon in dealing with this change, as well as a modifying factor. In Islam, the doctrine of morals (akhlâq) is a reflection of the concept of spirituality. Morals (akhlâq) are the essence of Islam and becoming medium of achieving happiness. This article will discuss the issues between the relationship, influence, and the role of religious spiritual life in social change.

Adult Education (AE) is the education which is more oriented to realistic application towards what is felt and faced in daily life. Waste problems in modern life have been very crucial concern and issues to be solved. Through the empowerment which puts forward the change of the mindset about waste from a problem into a blessing, establishment of waste management institution, strengthening management capacity through training and mentoring continuously can be one of the solutions in household waste management. The community empowerment in household waste management can increase family’s income and conserve the environment, so that the community which is independent economically and sustainable environment can occur.

Abstract Background Polycystic ovarian syndrome (PCOS) is known to be one of the most prevalent endocrine disorders affecting reproductive age women. One of the endocrine disorder is hyperinsulinemia, which corresponds with the severity of PCOS. However, the pathogenesis of PCOS is not fully understood, but one theory of anti-mullerian hormone (AMH) has been proposed as one of the factor related to the degree of severity of PCOS. However, there are no clear correlation between levels of AMH with the incidence of insulin resistance in PCOS patients especially in Indonesia. Methods This is a cross-sectional study involving reproductive age women aged 18–35 years. Subjects were recruited consecutively at Dr. Cipto Mangunkusumo General Hospital between 2011 until 2014. PCOS women diagnosed using 2003 Rotterdam criteria were categorized into four different PCOS phenotypes. Subsequently, serum level of AMH and HOMA-IR was measured and evaluated with correlation tests performed using SPSS 11.0 Results A total of 125 PCOS patients were included in a study conducted within a 3-year period. Phenotype 1 (anovulation, hyperandrogenism, and polycystic ovaries) shows the highest levels of AMH and HOMA-IR, which decreases in accordance to severity level (p

The Impact of Trade Globalization on Welfare in Moslem CountriesThis study aims at examining the impact of trade globalization on walfare level in the Moslem countries. Our welfare variable was measured using maqashid sharia approach, namely care of religion (proxied by conflict intensity), care of the soul (proxied by death rate), care of intellect (proxied by education participation rate), care of the offspring (proxied by population rate) and care of the treasure (proxied by GDP per capita). Meanwhile, trade globalization was proxied by trade openness. In addition to completed analysis, we also employed inflation and exchange rate as additional control variables. Our empirical model used panel data model consisting 9 moslem countries over 1980-2011. This study verified that trade openness has significantly positive effect on welfare indicators, such as population rate, education participation rate, GDP per capita, and death rates decline in the Moslem countries. Our estimation also found that inflation and exchange rate appear to be significantly affecting almost all welfare indicators used in analysis.DOI: 10.15408/ess.v7i1.4764

Kepel (Stelechocarpus burahol) has been used as a contraceptive remedy in Indonesia traditional Javanese royal family. It fruit contains a toxic substances to fetus. However, few studies have been conducted on the toxic effect of kepel fruit. This paper is disclosed the effect of kepel’s fruit extract on the percentage of fetus death, ovaries weight, and endometrial thickness in female mice. This study applied a post-test control group design. A 28 female of mice were divided into 4 groups. Group I (control), II, III, and IV were groups treated with kepel pulp extract using dosage 0.65, 1.30, and 3.60 mg/kg body weight (BB). The extract was dissolved in DMSO and given in 1.0 mL/mouse. The result gives implantation numbers of each group I-VI were 5.60±1.14; 6.20±1.64; 7.60±1.51; and 8.00±1.58, respectively. The percentages of fetus death 0.00%±0.00; 48.89%±22.78; 35.83%±25.27; and 30.87%±23.01 and fetus re-sorption in all groups were recorded as 0.00±0.00. Moreover, the ovaries weight of each groups I, II, III, and IV were recorded in 0.11±0.01; 0.08±0.01; 0.11±0.32; and 0.07±0.02 g, respectively. In addition, endometrial thickness were calculated as 584.86; 841.68; 659.72; and 624.10 µm. The anova test showed that insignificant difference for ovaries weight and endometrial thickness both for control and treated groups. Conversely, the LSD test showed the percentage of fetus death has a significant difference between control and treatment groups. These result suggest that kepel pulp ethanol extract has potency for anti-implantation.

This study aims to analyze factors that affect economic growth in OIC member countries by using neo-classical model of economic growth and economic growth of Ibn Khaldun. The model consists of five variables, namely: labor, capital accumulation, agriculture, trade, and inflation. This study was using regression analysis of panel data with the object 20 OIC member countries (Afghanistan, Bangladesh, Mozambique, Togo, Uzbekistan, Indonesia, Nigeria, Pakistan, Tunisia, Jordan, Kazakhstan, Lebanon, Malaysia, Algeria, Turkey, Brunei, Kuwait, Oman, Arabia, and United Arab Emirates), from 2009 to 2013. The results showed that four of the five variables used to significantly affect the economic growth in OIC countries is variable labor, capital accumulation, agriculture, and trade, while inflation variable has no significant effect. From this study it can be concluded that not all the variables significantly influence economic growth in OIC countries. Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi pertumbuhan ekonomi di negara-negara anggota OKI dengan menggunakan model neo-klasik pertumbuhan ekonomi dan pertumbuhan ekonomi Ibnu Khaldun. Model ini terdiri dari lima variabel, yaitu: tenaga kerja, akumulasi modal, pertanian, perdagangan, dan inflasi. Penelitian ini menggunakan analisis regresi data panel dengan negara-negara anggota OKI objek 20 (Afghanistan, Bangladesh, Mozambik, Togo, Uzbekistan, Indonesia, Nigeria, Pakistan, Tunisia, Yordania, Kazakhstan, Lebanon, Malaysia, Aljazair, Turki, Brunei, Kuwait , Oman, Saudi, dan Uni Emirat Arab), dari 2009 ke 2013. Hasil penelitian menunjukkan bahwa empat dari lima variabel yang digunakan untuk secara signifikan mempengaruhi pertumbuhan ekonomi di negara-negara OKI adalah tenaga kerja variabel, akumulasi modal, pertanian, dan perdagangan, sedangkan variabel inflasi tidak berpengaruh signifikan. Dari penelitian ini dapat disimpulkan bahwa tidak semua variabel berpengaruh signifikan terhadap pertumbuhan ekonomi di negara-negara OKI.

Background: Preparation in endodontic need irrigation materials as root canal debridement and disinfectant. However, irrigation materials is one of the factors that influence the tendency of fracture. Purpose: This study was aimed to see the resistance and fracture distribution if teeth irrigated with high molecular horseshoe crab chitosan at 0.2% concentration, 2.5% NaOCl solution and 17% EDTA solution in endodontic treatment with finite element method (FEM) simulation study and experimental studies. Method: Endodontic treatment performed on 28 maxillary premolars with group A: irrigation solution of 17% EDTA and 2.5% NaOCl solution; group B: 2.5% NaOCl irrigation solution; group C: 2.5% NaOCl irrigation solution and 0.2% chitosan solution; group D: 0.2% chitosan solution irrigation. Final restoration was done using prefabricated glass fiber post. Cementation of post using resin cement then restored with direct composite resin restorations. Pressure test was performed with a Universal Testing Machine with a speed of 0.5 mm/min until fracture occurred. A three dimensional finite element analysis was performed for total deformation, equivalent (von-mises) stress, and equivalent elastic strains. Result: Anova test showed significant differences in fracture resistance (p0.05). Statistical analysis showed no significant difference (p>0.05) between the results of experiment and FEM analysis results using the t-test. Conclusion: The results of this study demonstrated that there was effect of the use of high molecular 0.2% chitosan as a combined irrigation with NaOCl, but did not affect the fracture pattern distribution of endodontically treated teeth both experimentally and FEM analysis test.

PFI is a financing institution (multifinance) that since 2004, focusing on consumer finance who want to own a motorcycle. PFI has been utilizing the information system and technology (IS/IT) in the overall business processes both on the system application is currently running (lights on), infrastructure, services, management and application projects planning. The research objective was to give a clear picture to the management about benefits and impacts that can be obtained from the IS/ IT investment both lights on and appplication projects. Researchers propose to analyze the lights on and the application projects is using the New Information Economics (NIE) and uses four of the NIE five practices that are Demand/Supply Planning, Innovation, Prioritization, and Alignment. The research result is an IS/IT strategy investment in the lights on, fulfilling the needs of the IS/IT, the creation of new innovations, as well as priority application projects based on the company’s strategic direction. Conclusions obtained are the company can find out where the lights on should be developed, improved, or even ignored. And to knowing which application projects should take precedence, so the company can allocate future resources to the lights on and the right application projects that supports corporate strategic direction. Keywords: lights on, application projects, New Information Economics (NIE)

Developing efficient methods for cocrystal production is crucial to improving drug solubility and bioavailability. This study utilized the spherical agglomeration-co-crystallization (SA-CC) method to produce spherical ibuprofen-nicotinamide (IBU-NICO) cocrystals. This method used ethanol (ETA) as a solvent and a mixture of deionized water and PEG-4000 as an anti-solvent, enhancing the micromeritic properties of the cocrystal. The addition of dichloromethane (DCM) facilitated the formation of spherical particles via rapid viscous phase transition. Fourier-transform infrared (FTIR) spectroscopy identified significant molecular interactions, such as hydrogen bonding between the ibuprofen carboxyl and nicotinamide acylamino groups, ensuring cocrystal stability. Hot-stage microscopy (HSM) and scanning electron microscopy (SEM) analyses demonstrated that cocrystals exhibited lower thermal stability but improved dissolution rates due to their amorphous-crystalline structures and rough, porous surfaces. Differential scanning calorimetry (DSC) showed altered thermal profiles with a reduction of 7.21°C, indicating modified crystal lattice structures. Powder X-ray diffraction (PXRD) confirmed the formation of new crystalline phases. Micromeritic evaluations revealed favorable particle size distribution (PSD) with an average size of 5 mm, enhanced flowability, and compressibility, with cocrystals showing superior tensile strength (2.36 MPa at 207.97 MPa) and dissolution rates 2.82 times higher than pure IBU at pH 6.8. These findings highlight the potential of the SA-CC method to produce cocrystals with enhanced drug properties, paving the way for improved pharmaceutical formulations. [ABSTRACT FROM AUTHOR]