How Do Islamic University Prevent Fraud: Do Leadership Style and E-Procurement Matter

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Internal control, and leadership style on fraud prevention at State Islamic Religious Universities in Indonesia. This study used the research subject, namely the Internal Supervisory Unit (SPI) at 58 PTKIN throughout Indonesia. The data used is primary data with a questionnaire technique that is distributed in the form of online, namely by using a google form which is sent via whatsapp to SPI PTKIN throughout Indonesia. The distribution of the questionnaire was carried out in two stages of filling out, namely 1) The First Phase, starting on June 15, 2022 to June 25, 2022, and 2) Phase Two, starting on June 30, 2022 until July 14, 2022. So that 102 respondents were obtained from 52 PTKIN. The analytical method used is multiple linear regression analysis which is processed using the SPSS version 25 program. Hypothesis testing is carried out simultaneously and partially, with the following results: (1) e-procurement implementation, internal control, and leadership style simultaneously affect fraud prevention, (2) e-procurement implementation has an effect on fraud prevention, (3) internal control has an effect on fraud prevention, and (4) leadership style has an effect on fraud prevention.

The Effect of Capital Adequacy, Non-Performing Financing, Efficiency, And Liquidity on Financial Performance in Sharia Commercial Banks in Indonesia

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This study aims to examine the effect of capital adequacy, non-performing financing, efficiency, and liquidity on the level of financial performance at Islamic Commercial Banks in Indonesia. This study is a population study with the number of companies studied as many as 13 Islamic Commercial Banks in Indonesia during the 2014-2019 observation period so that 75 observations are obtained. This study uses multiple linear analyses of panel data to analyze the data to be studied. This study empirically finds that CAR, NPF, BOPO, and FDR have a negative influence on the financial performance of Islamic banks.

The Importance of Artificial Intelligence in Modern Media Education Technologies in Institutions of Higher Education

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This scientific work provides information about the importance of artificial intelligence in modern media education technologies in institutions of higher education. Artificial intelligence in media education in Uzbekistan offers unique opportunities for students and educators. Initially, artificial intelligence (AI) is employed for personalizing the educational process by adapting learning materials to the individual needs of each student. This contributes to more effective comprehension of the material and improved academic performance.

Laboratory Study of Analysis of the Effect of ABS Surfactant Injection on Increasing Oil Recovery

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The decline in oil recovery in oil and gas fields is a problem that must be faced now and in the future along with the increasing need for petroleum energy. Increasing oil recovery reserves requires an advanced method, namely Enhanced Oil Recovery (EOR). Surfactants are one of the enhanced oil recovery (EOR) methods to increase oil recovery. This laboratory research will use a surfactant solution, namely ABS Surfactant (Alkyl Benzene Sulfonate). There are five concentrations for each surfactant, namely 0.3; 0.5; 0.75; 0.9; and 1% with the same salinity of 7,000 ppm. In this study, ABS surfactant was used because the surfactant has the characteristic of being able to reduce interfacial tension. This research carried out a phase behavior test to determine the stability of the emulsion with a measurement time of 7 days at a temperature of 80 °C. Making an ABS surfactant solution, 70% ABS fluid is available where the surfactant raw material will be mixed with brine with a salinity of 7,000 ppm. There are several stages carried out, namely density test, phase behavior, interfacial tension, and core flooding. After making a sample of the ABS surfactant solution, the second step was to carry out a density test using a DMA-4100 densitometer to determine the density of the ABS surfactant solution at temperatures of 30 °C and 80 °C. The third is a phase behavior test where the surfactant solution will be mixed with oil and then placed in an oven at a temperature of 80 °C for 336 hours to obtain emulsion results that are close to the midpoint so that the stability of the emulsion is more optimal. The fourth is to determine the IFT value with a surfactant sample that has the highest volume of microemulsion stability. Finally, the core flooding test is to determine how much oil is recovered from the sandstone when surfactant injection is carried out. In the IFT results, the ABS surfactant solution was able to reduce the interfacial tension well between oil and formation water in the reservoir, where the interfacial tension value was 0.0055654 dyne/cm. The results of core flooding with ABS surfactant with a concentration of 0.9% salinity of 7,000 ppm obtained a recovery factor of 14.545%.

A Comparative Study of the Toxicities and Local Recurrence of Conventional External Beam Radiotherapy versus Hypofractionated Radiotherapy in Breast Cancer Patients

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Introduction: Breast cancer is the most common cancer amongst women, which is treated by a multi-modality approach consisting of surgery, chemotherapy, radiotherapy, hormonal therapy, targeted therapy and immunotherapy.

Objective: The aim of the study is to compare the early and late treatment toxicities and the local recurrence following Conventional and Hypofractionated External Beam Radiotherapy in breast cancer patients after surgery.

Methods: A randomized study was conducted for two years including 150 patients. The patients were divided into two arms, with Arm-A receiving a total dose of 50Gy/25# and the Arm-B receiving 40Gy/16#.

Results: Early and late treatment toxicities were comparable in both the arms, except for skin toxicity which was more in the hypofractionated arm (Arm-B).  Local Recurrence was observed in Arm-A in 1 patient at Month 17 of follow-up, and in Arm-B at Month 13 in 1 patient and at Month 21 in 1 patient.

Conclusion: Hypofractionated radiotherapy given over a short period of time is comparable to Conventional fractionation radiotherapy without any significant statistical difference in terms of toxicities or local recurrence; with an added advantage of reduced treatment time, reduced duration of hospital stays, better patients’ compliance and reduced cost of treatment.

Potential Biomarkers for Diagnosis and Prognosis of Acute Myeloid Leukemia

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For many years, cancer has affected the global population from an economic, social and political point of view and, in most cases, it is a malignant tumor with serious consequences for patients. The objective of this study is to answer the potential biomarkers for the diagnosis and prognosis of acute myeloid leukemia. Therefore, this is an exploratory, descriptive bibliographic study with a qualitative approach. The data were collected from a bibliometric survey carried out during a study of scientific production on the proposed topic from 2013 to 2023. After searching for articles, 210 articles were found on the PubMed platform, and no results were found for the key suggested by word in other databases. Among the 210 articles, 28 articles were selected for review. In this way, we seek to analyze which biomarkers have been addressed in the last 10 years in the scientific literature, thus aiming to demonstrate possible targets for new research. We divide our research into genes that are promising biomarkers for diagnosis and/or prognosis and the role of miRNAs as biomarkers.

The Influencing Factors Firm Value with CSR as a Moderation Variable: A Study of Energy Companies Listed on the IDX in the Period 2014-2022

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The value of a company reflects how investors assess the company. This research aims to analyze the influence of profitability (ROA), leverage (DER), firm size, and asset turnover (TATO) as factors that influence firm value (Tobin’s Q) and uses CSR disclosure as a moderating variable. This research uses a population of energy sector companies listed on the IDX in 2014–2022, which was selected according to criteria, resulting in a research sample of 28 companies with a total of 224 observations. The type of data used is secondary data, and the hypothesis testing used is panel data regression analysis with multiple linear regression tests and interaction moderation tests with the help of R-Studio software. The research results show that profitability has a positive effect on firm value, while leverage, firm size, and asset turnover do not affect firm value. CSR disclosure is unable to moderate profitability, leverage, firm size, and asset turnover based on firm value.

Analysis of the Probability of Financial Distress as a Moderating Variable that Influences Stock Returns in Coal Companies (2018-2022)

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This research was conducted to examine and analyze the influence of operating activity cash flow, investing activity cash flow, financing activity cash flow, liquidity, and total asset turnover as independent variables on stock returns as the dependent variable, along with the ability of probability financial distress to moderate the relationship between the independent variable and the variable dependent. The research method in this research is quantitative research with panel data regression analysis using the EViews application. The research object in this study is coal companies listed on the Indonesia Stock Exchange for the 2018-2022 period. The sampling technique used purposive sampling and found 130 observations. The research results show that operating activity cash flow has a positive effect on stock returns. Meanwhile, investing activity cash flow, financing activity cash flow, liquidity, and total asset turnover have no effect on stock returns. The probability of financial distress is unable to moderate the relationship between operating activity cash flow, investing activity cash flow, financing activity cash flow, liquidity, and total asset turnover with stock returns.

Democratic Leadership Style and Corporate Performance in Selected Food and Beverages Manufacturing Companies in South-West Nigeria

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Leadership plays a prominent role in contributing to the effectiveness of organisations carrying out business in competitive environments. Democratic leadership encourages collaborative decision making in organisations involving superior and subordinates. However, an organisational environment characterised by poor management and planning hinders successful application of democratic leadership. This study investigated how democratic leadership style affected the performance of selected food and beverages manufacturing companies in South-West, Nigeria based on a review of extant literature that indicated the need for more studies in this regard.

The study was conducted based on a survey research design. The questionnaire was used for data collection. Slovin’s formula was used for obtaining the sample size while stratified sampling technique was the basis for classifying the employees into levels – top management, middle management, and low-level workers. Simple random sampling was adopted in collecting data from each level. The predictor and outcome variables were measured on a four-point Likert scale that ranged from strongly disagree, 1, to strongly agree, 4.

The results of the study indicated that democratic leadership produced positive effect (β = .422, t = 8.663, p < 0.05) on corporate performance. The implied potential to boost the sales of the studied companies. However, the value of the coefficient of determination, .167, indicated the need for improving planning activities as a means of enhancing the potential of achieving increases in corporate performance through variation in democratic leadership style.

It was indicated in the conclusion of the study that it was necessary for future research to incorporate more leadership styles into the model of this study. This would enable the companies to determine the potential contribution of individual leadership styles to corporate performance as well as their collective contribution.

Proposed Marketing Strategy for PT Safaat

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Indonesia has strong economic growth, driven by a large and growing consumer market, provides significant opportunities for companies in the fuel transportation sector to access a growing middle class and increasing consumer purchasing power. However, the fuel transportation industry is faced with various challenges, including regulatory issues, safety and technological advances. Despite its success as one of the largest fuel transportation services companies in South Sumatra, PT Safaat faces challenges in reaching new customers and retaining existing customers in a highly competitive market. With the increasing number of players in the fuel transportation industry, PT Safaat needs to find effective ways to differentiate itself from its competitors and promote its services to a wider audience. The object of research in this final assignment is the condition of the fuel industry market in Indonesia which is currently being followed by PT Safaat. A contextual framework for appropriate marketing strategies for companies is needed to address these issues.

This final project research uses internal and external environmental analysis to find company business solutions. Internal analysis uses Resource Analysis, Capability Analysis, Value Chain Analysis, STP Analysis and Marketing Mix. External analysis uses PEST analysis, Porter’s Five Forces Analysis, Competitor Analysis, and Consumer Analysis. SWOT analysis is carried out to analyze the company Strengths, Weaknesses, Opportunities and Threats and through TOWS Analysis to obtain marketing strategy development from this research.