Artykuły w czasopismach na temat „Busa, Peter”

Em tempos de desesperança, é mister romper com os pessimismos, entretanto, é igualmente necessário separar a crítica do romantismo pedagógico. A convivência com embaçamentos entre teorias e práticas educacionais,juntamente com políticas econômicas de empenho duvidoso no campo social, sugere espaços para que recontextualizações apareçam como modismos no mínimo perigosos. Nesse sentido, considerar a abordagem curricular multiculturalista como uma panacéia é um equivoco que precisamos evitar. As contribuições de Peter Mclaren certamente lançam outros desafios para uma leitura crítica das tendências pedagógicas pós-modernas, que permeiam as políticas públicas já há algum tempo, podendo servir como referência na construção de políticas educacionais críticas e de resistência.Palavras-chave: multiculturalismo, pós-moderno, políticas educacionais.

AbstractDer österreichische Dichter Ludwig Foglar lebte von 1845 bis 1850 in Pest-Buda. Er schrieb Gedichte und Kurzgeschichten in deutschsprachigen Organen von Pest, im Taschenbuch Iris, in der Zeitschrift Der Ungar und in der niveauvollen Zeitschrift der Zeit, Der Spiegel. Seine Themen sind Liebe, Gefühle, Natur. Die ungarische Revolution von 1848 begrüßte er enthusiastisch. Nach den blutigen Ereignissen des darauffolgenden Unabhängigkeitskrieges suchte er in der Natur Trost. Den Kontakt zu seinen Wiener Freunden verlor er auch in dieser Zeit nicht, wie seine Briefe an Ludwig August Frankl belegen. Das Werk von Ludwig Foglar in Pest ist ein Beispiel dafür, dass die Kommunikation zwischen Wiener und Pester auf Deutsch veröffentlichenden Schriftstellern in dieser Zeit recht lebhaft war.

No tempo presente, os estudiosos pentecostais estão começando dar notáveis contribuições para os campos mais amplos da Teologia, História da Igreja e estudos bíblicos. Embora muitos desses estudiosos ainda permaneçam na periferia da academia americana, eles formam a espinha dorsal de uma subcultura intelectual florescente. Este artigo utiliza os métodos quantitativo e qualitativo para reunir dados sobre algumas das vozes mais formativas dessa subcultura. Argumenta-se que muitos desses indivíduos parecem ocupar um espaço intersticial repleto de apreensão e incerteza, onde cada um deve negociar como buscar maior legitimidade no bojo da comunidade acadêmica sem, de alguma forma, perder parte da sua identidade pentecostal. O artigo conclui refletindo sobre o que o sociólogo Peter Berger denominou como estruturas de plausibilidade - um quadro teórico que possa conduzir a alguns insights sobre o futuro da comunidade acadêmica pentecostal nos Estados Unidos e alhures.

Como devemos conduzir nossas investigações morais para decidir no que acreditar sobre questões morais? Como a plausibilidade de juízos, teorias e princípios morais deve ser avaliada? Como devemos tentar remover nossas dúvidas quando estamos incertos sobre o que é certo ou errado, bom ou mau, justo ou injusto? O método do equilíbrio reflexivo, desenvolvido por John Rawls em A Theory of Justice (1971) e desde então adotado por um crescente número de filósofos, é uma tentativa de responder a questões como essas. O equilíbrio reflexivo pode ser (e de fato foi) interpretado de vários modos, muitos dos quais completamente incompatíveis entre si, mas as duas visões mais representativas do método são os modelos coerentista e intuicionista. Neste artigo o meu objetivo é argumentar que nós deveríamos entender o equilíbrio reflexivo como um método intuicionista de investigação moral. Assim, eu comparo essas duas visões, como elas diferem no modo como concebem o funcionamento e os objetivos do método, para defender que a tradição coerentista de interpretação do método reduz a investigação moral a uma mera busca por coerência, com isso ignorando a função metodológica (e epistemológica) que intuições morais desempenham em nossas reflexões morais. Em contraste, a interpretação intuicionista oferece um modelo de investigação que integra intuição morais com a busca por coerência, explicando por que e como esses dois elementos funcionam em conjunto em nossas reflexões morais. A minha alegação é a de que apenas quando o equilíbrio reflexivo é interpretado de acordo com esse modelo intuicionista que ele pode ser visto em uso na prática reflexiva de filósofos morais reconhecidamente competentes, como John Rawls, Judith Jarvis Thomson e Peter Singer.

Bu makale transların İETT otobüslerinde İstanbulkart aracılığıyla maruz bırakıldığı ayrımcılığa odaklanmakta ve transların buna ilişkin taleplerini ve eylemlerini kent hakkı bağlamında okumaktadır. Söz konusu sorun araştırmacının 2022 yılında tamamladığı araştırmadan ve transların sosyal medya (Twitter) paylaşımlarından elde edilen verilerle ortaya konulmuş, ayrımcılığa maruz bırakılan kişilerin İBB Çözüm Merkezi’nde oluşturduğu talepler ve Çözüm Merkezi’nin bu taleplere binaen verdiği yanıtlar da incelenerek holistik bir analiz sunulmuştur. Makalede bununla birlikte Lambdaistanbul aracılığıyla gerçekleştirilen buluşmada kolektif bir şekilde geliştirilen önerilere ve bu verilerin paylaşıldığı İETT ile yapılan görüşmeye de yer verilmiş; tüm bu süreç Peter Marcuse’un kent hakkının gerçekleşmesi için önerdiği aşamalar üzerinden ele alınmıştır. Nihayetinde İETT ile yapılan görüşmeyle transların otobüs kullanımlarında karşılaştığı sorunlara ilişkin kısmi bir çözümün sağlandığı, bununla birlikte transların failliğinin bu süreçte gerek sosyal medya paylaşımlarıyla gerekse İBB Çözüm Merkezi’nde oluşturulan taleplerle bu sorunun çözümünde başat rol üstlendiği ortaya konulmuştur.

BackgroundPolymyalgia rheumatica (PMR) is a common, rheumatic inflammatory disease. Synovial inflammation of the shoulder bursae and tendon sheaths is a hallmark feature of PMR. Data on the immune pathology of PMR are scarce, with glucocorticoid treatment remaining the mainstay treatment for this condition. An earlier study reported that macrophages dominate the inflammatory infiltrates in the synovium of PMR patients[1]. Recently, macrophages were identified as potent producers of IL-6 and GM-CSF in PMR bursa tissue[2,3], while a strong IFN-γ signature was observed among bursa T cells[4]. GM-CSF and IFN-γ might potentially skew macrophages towards a pro-inflammatory phenotype. To what extent bursa macrophages in PMR also produce other pro-inflammatory cytokines remains unknown.Objectives:1) To investigate the pro-inflammatory cytokine signature of bursa tissue macrophages in PMR.2) To determine whether GM-CSF and IFN-γ stimulated monocytes adopt a pro-inflammatory macrophage phenotype.MethodsUltrasound-guided bursa tissue biopsies were obtained from 12 PMR patients with active disease. Immunohistochemistry staining for proinflammatory cytokines (IL-6, IFN-γ, IL-1β, TNF-α, IL-12, IL-23 and GM-CSF) and homeostatic cytokines M-CSF was scored quantitatively. Double immunofluorescence staining was performed linking cytokine expression to CD68+ macrophages.In vitrostudies were performed with monocytes isolated from peripheral blood mononuclear cells of 8 patients with active PMR and 8 healthy donors. Monocytes were differentiated into macrophages during a 7-day culture in the presence of GM-CSF, with or without 24 hours co-incubation with IFN-γ on day 7 for additional polarization. Real-time qPCR was performed to determine expression of IL-6 in the cultured cells.ResultsCD68+ macrophages were the predominant immune cells in PMR bursa biopsies. IHC staining showed high expression (>60% of positive cells) of proinflammatory cytokines (IL-6, IL-12, IL-23, TNF-α and GM-CSF) and the homeostatic cytokine M-CSF throughout the bursal tissue, while IFN-γ and IL-1β were moderately expressed (>35% of positive cells). Double immunofluorescence staining confirmed the expression of these cytokines by the bursa tissue macrophages.In vitroexperiments showed a slight upregulation of IL-6 expression when monocytes were differentiated into macrophages by GM-CSF. In the presence of IFN-γ, a substantially stronger upregulation of IL-6 was observed. In essence, similarin vitrofindings were observed for monocytes/macrophages obtained from PMR patients and healthy controls.ConclusionMacrophages are the predominant immune cells in PMR bursa tissue and produce a wide array of pro-inflammatory cytokines. GM-CSF and IFN-γ may contribute to the pro-inflammatory phenotype of macrophages in PMR, as indicated by their strong ability to promote IL-6 expressionin vitro. This study provides the first glance on the complex cytokine network present in key tissues affected by PMR.Figure 1.Hypothetic pathogenesis of PMR in bursa tissue. GM-CSF and IFN-γ, together with other factors in the bursa tissue steer monocytes to differentiate into macrophages that produce pro-inflammatory cytokines such as IL-6.References[1]Meliconi, R et al. “Leukocyte infiltration in synovial tissue from the shoulder of patients with polymyalgia rheumatica. Quantitative analysis and influence of corticosteroid treatment.” Arthritis and rheumatism vol. 39,7 (1996): 1199-207.[2]Jiemy, WF et al. “OP0015PROINFLAMMATORY MONOCYTES AND MACROPHAGES IN SYNOVIAL FLUID AND BURSAL TISSUE OF PATIENTS WITH POLYMYALGIA RHEUMATICA: POTENT PRODUCERS OF IL-6 AND GM-CSF.” Annals of the Rheumatic Diseases 2022; 81:8-9.[3]Jiemy, WF et al. “Expression of interleukin-6 in synovial tissue of patients with polymyalgia rheumatica.” Annals of the rheumatic diseases. 12 Aug. 2022[4]Reitsema, RD et al. “Contribution of pathogenic T helper 1 and 17 cells to bursitis and tenosynovitis in polymyalgia rheumatica.” Frontiers in immunology. 11 Aug. 2022AcknowledgementsThis work was supported by a research grant from FOREUM Foundation for Research in Rheumatology and CSC scholarship for PhD students. The PMR Research On disease Mechanisms In Synovium (PROMIS) study was also funded by the Rheumatology Grant (Dutch Society for Rheumatology) and Mandema Stipend (University Medical Center Groningen).Disclosure of InterestsWilliam Febry Jiemy: None declared, Anqi Zhang: None declared, Maria Sandovici: None declared, Peter Heeringa: None declared, Arjan Diepstra: None declared, Elisabeth Brouwer Speakers bureau: E. Brouwer reports speaker and consulting fees from Roche in 2017-2018, outside the submitted work, Consultant of: E. Brouwer reports speaker and consulting fees from Roche in 2017-2018, outside the submitted work, Kornelis van der Geest Consultant of: K. van der Geest reports personal fees from Roche and AbbVie, outside the submitted work.

The practice of using classical capital lettering was introduced north of the Alps from Italy in the second half of the 15th century, and appeared very early in the Kingdom of Hungary. The article contains six case studies on the problems of architectural carvings, stone tabernacles, tombstones and the classical inscriptions on them. I. Tabernacles. All’antica tabernacles were produced in large numbers in late mediaeval Hungary and survive in churches from monumental to very small. The tabernacle frames, which followed the antique architecture of the façade, were accompanied by inscriptions: quotations about the Eucharist or, less frequently, inscriptions referring to the maker. II. Inscriptions outside the royal court. Outside the Buda residence of King Matthias, inscriptions engraved with humanist capitals also appeared, earlier than in the royal court, according to our present knowledge. The earliest dated inscriptions in Hungary survive in Veszprém and are attributed to Bishop Albert Vetési, the best known being a text written on ribbons running on a Gothic console (1467). The all’antica heraldic stones known from several places in the country are often dated, the earliest being found in the Nógrád castle of Miklós Báthory, the humanist bishop, with the date 1483. III. The royal court. Monumental all’antica inscriptions adorned the royal palace in Buda: building inscriptions, statue bases. Their texts are mostly known only from sources, as few original stone carvings have survived. These inscriptions were sometimes in bronze letters, but there were also engraved ones. The monumental inscriptions were associated with King Matthias, while the inscriptions known from the time of Vladislaus II are smaller in size and do not have bronze lettering. IV. Epitaphs. Antique letters also appeared as circular inscriptions on late medieval tombstones. The epitaph written in distychs was often engraved in a tabula ansata. Rarely, the wording was also antiquated, as exemplified by the abbreviations DOM, DOMS, DM. V. Inscriptions around Hungary in the Jagiellonian period. The commissioners of early inscriptions were familiar with the all’antica inscriptions of the Buda court. In Vienna, the first known all’antica inscriptions can be attributed to a citizen of Buda, Peter Juncker, and in Moravia to the lords of Tovačov and Moravská Třebová (Ctibor Tovačovský z Cimburka; Ladislav z Boskovic). VI. Architectural inscriptions of the Jagellonian period in Hungary. Inside the sepulchral chapel of Tamás Bakócz in Esztergom there is a bronze donation inscription (1507), in keeping with the perfect Renaissance centralised space. After 1500, all’antica building inscriptions became common in Hungary. We know of many of them, mainly in the Transdanubian region, written in pure classical capitals. In the northern part of the country, the early humanist capitals are more common; the Biblical quotations and proverbs on the staircase of the town hall of Bártfa were written in such letters. In Transylvania, classical capitals are again common: the inscriptions of the Lázói Chapel, built next to the cathedral in Gyulafehervár, or the Várday Chapel were also carved in such letters.

Ufuk açıcı The Golden Bough (1890) (“Altın Dal”) adlı eserinde, İskoç antropolojist James Frazer, dünyanın farklı yerlerindeki inanç sistemlerinin üç aşamaya ayrılabileceğini iddia eder. Frazer’a göre, Sihir Çağı, Din Çağı’yla, bu ise Bilim Çağı’yla yer değiştirmiştir. Çağdaş İngiliz şiirindeki yeni eğilimler Frazer’ın öngörüsünü destekler. David Morley İngiliz bilim şiirinin öncü isimlerinden biridir. Ana akım yaklaşımları şiirde kenara iten postmodernizm ile bilim ve teknolojinin toplum üzerinde giderek artan etkileri sonucu bilim şiiri, yirminci yüzyılın ikinci yarısında İngiltere’de Hugh MacDiarmid, Edwin Morgan, Robert Crawford, W. N. Herbert, Allen Fisher, Peter Redgrove, Lavinia Greenlaw ve Pauline Stainer gibi yazarlarla ortaya çıkmıştır. Anglo-Roman şair David Morley, İngiliz bilim şiirinin öncülerindendir. Morley’nin bilim şiirleri, bilimi laboratuvardan dışarı çıkarıp halka açmayı amaçlar. Bir biyolog olarak eğitim görmüş olan, Morley şiirlerinde büyüye karşı var olmuş olan ilginin günümüzün teknolojik dünyasında nasıl da bilimle yer değiştirdiğinin altını çizer ve bilimin güncel deneyimden ayrılmazlığını vurgular. Buna ek olarak, Morley, bilimsel gözlem ve veri toplamaya dayalı birçok şiirinin yazımında, arazi gezisi şiirleri gibi, bilimsel metodu kullanır. Bu nedenle Morley’nin şiirleri, metodolojileri ve kurdukları analojiler bakımından bilimsel deneyler olarak okunabilir. Morley’e göre, giderek insanların hayatını istila eden teknobilimsel söylem şiirsel alandan büyük ihtimalle kaybolmayacaktır ve işte bu nedenle bu söylemin varlığı şiirlerinde sürekli olarak beyan edilmektedir. Bu bilgiler ışığında, bu çalışmanın amacı İngiliz bilim şiirini, sihrin bilimle yer değiştirişinin altını çizerken şair-bilim insanını veri toplar ve topladığı bu veriler ışığında şiir yazarken iş başında gösteren David Morley’in şiirlerini analiz etmektir.

Background and objective: This study was conducted to establish a stable seedling production system for Veronica pusanensis Y.N. Lee, a plant that is endemic to the Korean Peninsula and is a critically endangered species, distributed along the coast of Busan, Korea.Methods: In order to investigate the plug cell size (72, 128, 200 cells), soil type (commercial substrate, and mixed substrates with peat moss and perlite at ratios of 1:1, 3:1, and 4:1), and fertilizer concentration (Peters 0, 500, 1,000, and 2,000 mg⋅L-1) conditions, the plug tray was filled with soil and seeds were sown. The sown trays were placed in the growth chamber (25°C, 70% RH, PPFD 100 μmol⋅m-2⋅s-1) for three repetitions per treatment.Results: There was no difference in the growth of seedlings according to plug cell size. Therefore, it appears to be economically superior to produce seedlings in a 200-cell plug tray. In soil type, the seedling growth increased as the ratio of peat increased, but leaf chlorosis occurred from the 7th week after sowing. Examining the growth of seedlings based on fertilizer concentration, the greatest increase in growth was found to have occurred in the 1,000 mg⋅L-1 treatment.Conclusion: Therefore, for the production of V. pusanesis seedlings, it was noted that when mixed soil with peatmoss and perlite at a ratio of 4:1 is filled in 200-cell plug trays, and the seedlings are fertilized with Peters 1,000 mg⋅L-1 once a week, growth will increase the most, demonstrating excellent cost-effectiveness. However, to mass-produce high-quality seedlings in a short period, it will be necessary to use a plug tray smaller than 200 cells or to conduct various fertilization composition studies.

Clara Schumann gave her first Pest concerts in February 1856. A survey of the enthusiastic reviews reveals that she was received as the foremost representative of “classic art,” whose performances gave the Hungarian public—until then mostly admiring exhibitionist virtuosos—an entirely new idea about what music was capable of. The moral superiority of Clara seemed also confirmed by her generous donation to the future National Conservatory, which was initially commented on in the most flattering terms in the press. In early March, however, the Pester Lloyd aired that the generous donation may not have been absolutely voluntary, an anonymous go-between having forcefully talked the pianist into financially supporting the institution. Induced by the recent discovery of Clara Schumann’s original deed of foundation (acquired in July 2011 by the Music Collection of the National Széchényi Library) this article seeks to reconstruct the story in some detail by rehearsing the press debate surrounding the donation, exploring the financial situation of the Music Society of Pest-Buda in the 1850s, scrutinizing the minutes of its board meetings, as well as comparing Clara Schumann’s contribution with those given by other traveling musicians.

The Financial Services Authority (OJK) has issued regulation No. 29 / POJK.04 / 2016 concerning Issuer Annual Report, in which the issuer is required to submit an annual report to the OJK no later than four months after the financial year ends. Issuers who are late in submitting financial reports will be subject to sanctions in the form of fines and other sanctions, however, there are still some companies that are late in submitting their financial reports. This research was conducted to analyze the factors that influence the timeliness of financial reporting. There are three (3) theories that underlie this research, namely agency theory, signal theory, and compliance theory. There were 27 sample companies with research years from 2016 - 2018 so that the total data were 81. The results of the pooling test showed that the data could be tested at once (passed the test), The overall fit test shows that the model is fit with the data and the results of hypothesis testing with an alva of 0.05 indicate that only the solvency variable has the hypothesis accepted. Meanwhile, for other variables, the hypothesis cannot be proven. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is to be on time. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is to be on time. The results of this study concluded that: there is insufficient evidence that the independent commissioner, audit committee, managerial ownership, institutional ownership, profitability and audit quality variables affect the timeliness of financial reporting. However, there is sufficient evidence that the higher the solvency, the less likely financial reporting is. References: Adiman, Raja Multi K. (2018), Pengaruh Profitabilitas, Leverage, Ukuran Perusahaan, Outsider Ownership, dan Reputasi KAP Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan Trade, Services, and Investment yang Terdaftar di Bursa Efek Indonesia 2014-2016). Jom Feb, Volume 1 No. 1, 1-15. Adiraya, I., & Nur Sayidah (2018). Pengaruh Ukuran Perusahaan, Profitabilitas, Solvabilitas, dan Opini Auditor terhadap Audit Delay. Jurnal Analisa Akuntansi Dan Perpajakan, 2(September), 99–109. Ali, A., & Bouri Abdelfettah (2016). An Essay to Aalyze Information Asymmetry: Originality and Ways to Reducing the Level of Information Asymmetry. International Academic Journal of Accounting and Financial Management, 3(3), 32–39. Azwari, P. C. (2016). Masalah Keagenan pada Struktur Kepemilikan Perusahaan Keluarga di Indonesia. Akuntabilitas: Jurnal Ilmu Akuntansi, 9(2), 173–184. Astuti, Widia & Teguh Erawati (2018), Pengaruh Profitabilitas, Umur Perusahaan dan Ukuran Perusahaan Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan Perusahaan ( Studi pada perusahaan manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2012-2016 ). Jurnal Kajian Bisnis, Volume 26 No. 2, 144–157. Chambers, A. E., & Stephen H. Penman (1984). Timeliness of Reporting and the Stock Price Reaction to Earning Announcement. Journal of Accounting Research, 22(1), 21–47. Devi, N. L. L. S., & I Gusti N. A. Suaryana (2016). Pengaruh Profitabilitas Dan Solvabilitas Terhadap Ketepatan Waktu Dengan Reputasi Kantor Akuntan Publik Sebagai Pemoderasi. E-Jurnal Akuntansi, 17(1), 395–425. Dewi, I. G. A. R. P., & Made Gede Wirakusuma (2014). Fenomena Ketepatwaktuan Informasi Keaungan dan Faktor yang Mempengaruhi di Bursa Efek Indonesia. E-Jurnal Akuntansi Universitas Udayana, 1, 171–186. Diantari, P. R., & Agung Ulupui (2016). Pengaruh Komite Audit, Proporsi Komisaris Independen, dan Proporsi Kepemilikan Institusional terhadap Tax Avoidance, E-Jurnal Akuntansi Universitas Udayana,16, 702–732. Dwiyani, Sagung A., I Dewa N. Badera, & I Putu Sudana (2017), Faktor-Faktor yang Mempengaruhi Ketepatwaktuan Penyajian Laporan Keuangan. E-Jurnal Ekonomi Dan Bisnis Universitas Udayana, Vol. 4, 1451–1480. , Kathleen M. (1989), Agency Theory : An Assessment and Review. Vol 14. No. 1, 57–74. Fajaryani, Atik (2015). Analisis Faktor-Faktor yang Mempengaruhi Integritas Laporan Keuangan (Studi Empiris pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia Periode 2008-2013). Jurnal Nominal, IV, 1, 67-82 Ferdina, Ni Wayang A., dan Dewa Gede Wirama (2017), Pengaruh Profitabilitas, Leverage, Likuiditas dan Ukuran Perusahaan pada Ketepatwaktuan Laporan Keuangan. E-Jurnal Akuntansi Universitas Udayana, Volume 19 No. 3, 2293–2318. Ghozali, Prof H. Imam (2018), Aplikasi Analisis Multivariate Dengan Program SPSS 25, Edisi 19. Semarang: Badan Penerbit Universitas Diponegoro. Handayani, Dwi F., Khairunnisa, & Annisa Nurbati (2017), Pengaruh Profitabilitas, Ukuran Perusahaan dan Likuiditas terhadap Ketepatwaktuan Pelaporan keuangan. E-Proceeding of Management, Volume 4 No. 2, 1–14. Hashim, Filouz, Fatimah Hashim, & Abdul R. Jambari (2013), Relationship between Corporate Attributes and Timeliness in Corporate Reporting: Malaysian Evidence. Jurnal Teknologi (Sciences and Engineering), Volume 64 No. 2, 115–119. Hastutik, Suci (2015), Pengaruh Profitabilitas, Likuiditas, Struktur Kepemilikan, Ukuran Perusahaan dan Opini Audit Terhadap Ketepatan Waktu Pelaporan Keuangan Perusahaan. Jurnal Akuntansi Dan Sistem Teknologi Informasi, Volume 1 No. 11, 102–111. Ibadin, Izilin M., famous Izedonmi, & Peter O. Ibadin (2012), Research Journal of Finance & Accounting. Research Journal of Finance and Accounting, Volume 3 No. 9, 137–144. Ikatan Akuntansi Indonesia (2018), Standar Akuntansi Keuangan. Jakarta: Salemba Empat. Janrosi, Viola Syukurina E. (2018), Analisis Pengaruh Leverage , Ukuran Perusahaan Dan Keuangan Pada Perusahaan Perbankan. Jurnal Benefita, Volume 3 No. 2, 196–203. Jayanti, Fitri D. (2018), Pengaruh Ukuran Perusahaan , Kualitas Audit dan Profitabilitas Terhadap Ketepatan Penyampaian Laporan Keuangan. Jurnal Akuntansi, Volume 14 No. 1, 26–33. Jensen, Michael C. dan William H. Meckling (1976), Theory of The Firm: Managerial Behavioragency and Ownership Structure. Journal of Financial Economics, Volume 3, 305–360. Kasmir, Dr. (2019), Analisis Laporan Keuangan, Depok: PT Rajagrafindo Persada. Kieso, Donald E., Jerry J. Weygandt, & Terry D. Warfield (2017), Akuntansi Keuangan Menengah, Volume 1, Jakarta: Salemba Empat. Kristiantini, M. D., & I Ketut Sujana (2017). Pengaruh Opini Audit, Audit Tenure, Komisaris Independen, dan Kepemilikan Manajerial pada Ketepatwaktuan Publikasi Laporan Keuangan. Jurnal Akuntansi, 20, 729–757. Lumbantoruan, A. F., & Septony B. Siahaan (2018). Pengaruh Profitabilitas, Likuiditas, Ukuran Perusahaan, Umur Perusahaan, Reputasi KAP, dan Kepemilikan Manajerial terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Otomotif dan Komponen yang Terdaftar di Bursa Efek Indonesia Periode 2012-2016. Jurnal Ilmiah Simantek, 2(3), 66-80. Mahendra, I. B. K. Y., & I Nyoman W. A. Putra (2014). Pengaruh Komisaris Independen, Kepemilikan Institusional, Profitabilitas, Likuiditas, dan Ukuran Perusahaan Terhadap Ketepatwaktuan. E-Jurnal Akuntansi Universitas Udayana, 9(1), 180–199. Melani, Agustina 2017, Liputan 6, diakses 22 Agustus 2019, https://www.liputan6.com/bisnis Mufqi, Urvan M. (2015), Pengaruh Debt To Equity Ratio, Profitabilitas, Kepemilikan Pihak Luar, Kualitas Auditor, dan Ukuran Perusahaan terhadap Ketepatan Waktu Pelaporan Keuangan pada Perusahaan Food And Baverages yang Terdaftar di Bursa Efek Indonesia Periode 2010-2013. Jurnal Online Mahasiswa Fakultas Ekonomi Universitas Riau, Volume 2 No. 2, 1–15. Novade, D., & Herry Laksito (2015). Pengaruh Efektivitas Komite Audit Terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan Non Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013). Diponegoro Journal of Accounting, 4, 1–13. Nugraha, Reza dan Dini W. Hapsari (2015), Pengaruh Leverage, Profitabilitas, Ukuran Perusahaan terhadap Ketepatan Waktu Penyampaian Laporan Keuangan (Studi Empiris pada Perusahaan di Sektor Jasa yang Terdaftar di BEI periode 2010-2013). E-Proceeding of Management, Volume 3 No. 2, 54–67. Nugroho, R. M., Anny Widiasmara, & M. Agus Sudrajat (2019). Pengaruh Dewan Direksi Berdasarkan Gender, Kepemilikan Manajerial, Kepemilikan Institusional dan Profitabilitas Terhadap Kinerja Perusahaan Perbankan Periode 2015-2017, Seminar Inovasi Manajemen, Bisnis, dan Akuntansi I, 356–371. Padmanagara, I. M. B., & Mohamad Rafki Nazar (2018). Pengaruh Profitabilitas, Ukuran Perusahaan dan Leverage terhadap Ketepatan Waktu Pelaporan Keuangan, 5(3), 2141–2159 Palupi, A., Suratno, & Amilin. (2017). Pengaruh Konvergensi IFRS, Prediksi Kebangkrutan, Komite Audit, Komisaris Independen dan Kualitas Audit terhadap Timeliness Perusahaan Tambang. Jurnal Ilmiah Akuntansi Fakultas Ekonomi, 3(1), 20–34. Prena, G. Das, Milawai, Ketut Tanti Kustina, & I Gusti Ayu Agung Dewi (2018). Pengaruh Ukuran Perusahaan, Jumlah Komisaris Independen, dan Biaya CSR terhadap Kecepatan Pelaporan Laporan Keuangan pada Perusahaan Otomotif dan Komponen yang terdaftar di Bursa Efek Indonesia. Jurnal Ilmiah Akuntansi & Bisnis, 3(1), 0–6. Peraturan Otoritas Jasa Keuangan Nomor 29/POJK.04/2016 Tentang Laporan Keuangan Emiten. Permadi, Ni Komang Y., I Gusti A. Purnamawati, & Edy Sujana (2017), Pengaruh Faktor Keuangan Dan Non Keuangan Terhadap Perataan Laba (Income Smoothing) Perusahaan Manufaktur Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2016). Jurnal Akuntansi Pendidikan Ganesha, Volume 8 No. 2. Rivandi, M., & Maria Magdalena Gea (2018). Pengaruh Mekanisme Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan Milik Pemerintah Pusat). Jurnal Akuntansi Dan Pajak, 19(1), 1. Ross, S. A. (1973). The Economic Theory of Agency: The Principal’s Problem. American Economic Review, 63: 134-9, 81–88. Sanjaya, I. M. D. M., & Ni Gusti Putu Wirawati (2016). Analisis Faktor-Faktor Yang Mempengaruhi Ketepatan Waktu Pelaporan Keuangan Pada Perusahaan Manufaktur Yang Terdaftar di BEI. Jurnal Akuntansi, 15(1), 17–26. Sari, K. D. C., Muhamad Azhari, & Andrieta S. D. Dewi. (2016). Pengaruh Profitabilitas, Leverage, Likuiditas, dan Ukuran Perusahaan terhadap Ketepatan Waktu Pengungkapan Laporan Keuangan pada Perusahaan Sub Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia Periode 2011-2014. E-Proceeding of Management, 3(1), 116–123. Sekaran, U., & Roger Bougie (2017). Metode Penelitian untuk Bisnis (Pendekatan Pengembangan-Keahlian) (6th ed.). Penerbit Salemba Empat. Spence, M. (1973). Job Market Signaling. The Quarterly Journal of Economics, 87(3), 355. Spence, M. (2002). Signaling in Retrospect and the Informational Structure of Markets. The American Economic Review, 92(3), 434–459. Stiglitz, J. E. (2002). Information and the Change in the Paradigm in Economics. The American Economic Review, 92(3), 460–501. Suryanto, Joko dan Indra Pahala (2016), Analisa Faktor – Faktor Yang Berpengaruh Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Otomotif Dan Komponen Dan Telekomunikasi Yang Terdaftar Di Bursa Efek Indonesia). Jurnal Wahana Akuntansi, Volume 11 No. 2. Wahyu, Komang, Surya S., & I W. Ramantha (2017), Pengaruh Profitabilitas dan Ukuran Perusahaan Terhadap Ketepatan Waktu Pelaporan Keuangan Dengan Opini Audit Sebagai Pemoderasi. Akuntansi Universitas Udayana, Vol. 20 No. 2, 2302–8556.

Background:Enthesitis is defined as inflammation of the tendon inserting the bone encompassing the adjacent trabecular bone network, the fascia and surrounding soft tissues as the cartilage, the bursa and the fat pad. In enthesitis clinical examination alone is a method with significant limitations in terms of diagnostic accuracy and does not correlate strongly with imaging diagnostics (1,2).Ultrasound (US) is a widely used imaging technique in Rheumatology. But while learning curricula and standardization for joint US are available, other US techniques as vascular-, enthesis- or serosa-US gets usually less attention in rheumatologic US curricula. Though both OMERACT (4) and GRAPPA (3) have recently published qualitative and semi quantitative criteria in enthesitis US, few publications explicitly address the learning curves in these particular domain.Objectives:To describe the development of a tool to measure the learning curve for enthesitis US.Methods:3237 US images of 561 enthesis were obtained by one experienced ultrasonographer (PMA) in B- and color Doppler (CD) mode in longstanding psoriasis arthritis patients of different disease activity. Due to duplicity and poorer image quality 2115 images were eliminated. The remaining fully anonymized 1122 images (561 enthesis) were afterward implemented in a random multiple choice algorithm presenting a B-mode and a CD image of the same enthesis at the same time without timely limitation. Rating follows qualitative GRAPPA criteria as well as semiquantitative OMERACT criteria (3, 4). The enthesitis scoring application was than written in.NET/ C#, TypeScript and ReactJS and is hosted in Azure Cloud platform. The scoring is stored in a database allowing extraction to SPSS for statistical analysis.Results:The interface of the functional program is shown in image 1 (Screenshot). In a next step the program will be presented to different raters of different ultrasound experience (>10 years, 5-10 years, 1-5 years, <1 years). The program will be presented a multitude of times in different order to every rater to adjust for inter-rater reliability. Correlation between raters will be given to depict a learning curve on enthesitis ultrasound assuming the rater with the highest experience as gold standard.Image 1.Screenshot of grafical user interface of the scoring program.Conclusion:In this presentation we outline the successful development of a tool to measure the learning curve in enthesitis. We hypothesize that knowledge about the learning curve and inter-rater reliability in enthesitis US obtained by our tool might contribute to future US curricula, structured reporting and deep learning algorithms.References:[1]Achilles enthesitis defined by ultrasound is not associated with clinical enthesitis in patients with psoriatic arthritis, Brigitte Michelsen et al. RMD Open 2017;3[2]Ultrasonographic evaluation in psoriatic arthritis is of major importance in evaluating disease activity Brigitte Michelsen et al. Annals of the Rheumatic Diseases 12(2108-2113)[3]Development of a Preliminary Ultrasonographic Enthesitis Score in Psoriatic Arthritis -GRAPPA Ultrasound Working Group, Stephanie Tom et al. The Journal of Rheumatology; 4(384-390)[4]Reliability of a consensus-based ultrasound definition and scoring for enthesitis in spondyloarthritis and psoriatic arthritis: an OMERACT US initiative, Peter V Balint et al. Annals of the Rheumatic Diseases, 12(1730-1735)Disclosure of Interests:None declared

Nevesinjska puška najavila je početak oružanog ustanka u Hercegovini 9. srpnja 1875. godine. Hercegovci, koji su zbog svog pastirskog načina života sa svojim stadima redovito pohodili planinske krajeve, znali su gdje pronaći zaklon i kako preživjeti s oskudnim sredstvima. Za trajanja ustanka svojim su se planinskim utočištima koristili za napade na osmanske postrojbe, muslimanska sela i karavane trgovaca. U tek nekoliko tjedana uspješno su izolirali vojne posade u Hercegovini, uništili određene komunikacijske pravce te razorili i opljačkali stanovita „turska” sela. Nekih mjesec dana kasnije ustanak se proširio na Bosnu, gdje je bio ograničen na pravoslavno stanovništvo, dok su ga u Hercegovini vodili katolici. Premda je započeo kao seljačka buna, hercegovački ustanak prerastao je u povijesni događaj od golema značaja. Otvorio je tzv. istočno pitanje i pobudio veliko zanimanje europskih novinara, političara i široke javnosti. Zbivanja su s velikim zanimanjem ponajprije pratili slavenski žitelji susjednih zemalja. Za njih su se njihova slavenska „braća”, koja su bila izvrgnuta „turskom” ugnjetavanju, nedvojbeno nalazila na pravoj strani povijesti. Kako bi im pružili pomoć, osnovali su mnogobrojne odbore u Hrvatskoj, Dalmaciji, Slavoniji, Srbiji, Crnoj Gori, ali i slovenskim zemljama. Ti su odbori prikupljali, novac, hranu, lijekove i oružje, a slali su čak i dragovoljce kako bi se borili na strani ustanika. Među prvima koji su odgovorili na poziv Majke Slave bio je i Friedrich Hubmayer, mladi slovenski nacionalist iz Ljubljane. U Hercegovini je svoje „švapsko” ime promijenio u slovensko prozvavši se Miroslav Hubmajer te se proslavio kao ustanički vođa Crni Miro. Zbog svoje neustrašivosti uživao je veliko poštovanje i ubrzo se prometnuo u jedno od najpoznatijih lica ustanka. 1870-ih godina svojom je slavom uvelike natkrilio svoje slovenske suvremenike. Novine su redovito izvješćivale o njemu i njegovim pothvatima, a 10. listopada 1875. godine u bečkom glasilu, Humoristische Blätter, izašao je njegov portret, djelo glasovitog češkog slikara Karela Klíča, dok je u božićnom izdanju tjednika The Illustrated London News iz 1875. godine objavljen rad posebnog ratnog dopisnika i ilustratora, Meltona Priora. Na Jamničkoj skupštini održanoj 16. i 17. prosinca 1875, Crni Miro izabran je za glavnog zapovjednika bosanskog ustanka glasovima predstavnika svih bosanskih ustaničkih skupina. Glavni suparnik na izborima bio mu je Petar Mrkonjić (pseudonim Petra Karađorđevića), koji je 1903. godine proglašen kraljem Srbije. Pobornici Petra Mrkonjića skovali su mnoge spletke protiv Hubmajera. Nakon stvaranja prve jugoslavenske nacionalne države na čelu s kraljem Petrom, zapao je i u nemilost povjesničara. S gledišta metodološkog pijemontizma, tj. naturalizacije ideološke pretpostavke da se u srpskom narodu ne može početi ni dogoditi ništa što nije poteklo iz „Pijemonta”, a koja je bila popularna među srpskim novinarima i povjesničarima, Crni Miro bio je bio je suvišna povijesna ličnost. Autori koji su metodološki pijemontizam prigrlili kao svoje stajalište brkaju srpski nacionalni interes sa svrhom ispisivanja povijesti, tako da metodološki pijemontizam u njihovim radovima odražava i pojačava njihovo poistovjećivanje sa srpskim (vjerskim) ekskluzivizmom.

ABSTRACT This study aims to analyze the valuation of Islamic banking stocks using the intrinsic value method and the margin of safety Graham number, and determine whether Islamic banking stocks are undervalued or overvalued. This research is included in the descriptive quantitative research. The data source used is secondary data obtained from www.idx.co.id and www.Indopremier.com, while the research sample selection technique uses a purposive sampling method with the criteria of companies that have been IPOs for more than five years and the number of samples found consists of three Islamic banking stocks, namely BRIS, BTPS, and PNBS shares. Based on the results of the valuation of Islamic bank stocks using the intrinsic value method and margin of safety, graham numbers are obtained if the three Islamic bank stocks experience an overvalued/expensive condition above the criteria set by Benjamin Graham, the cause is because investor euphoria is quite high regarding the news of the merger of Bank Syariah Indonesia so that it can be concluded that the three Islamic banking stocks have considerable investment risks. Therefore, investors need to wait and see until the position of the Islamic bank's stock price is close to its fair price. Keywords: Graham Number, Intrinsic Value, Margin of Safety, Market Share, Islamic Banking. ABSTRAK Penelitian ini bertujuan untuk menganalisis valuasi saham perbankan syariah dengan metode intrinsik value dan margin of safety graham number, serta menentukan apakah saham perbankan syariah dalam kondisi undervalue atau overvalue. Penelitian ini termasuk kedalam penelitian kuantitatif deskriptif. Sumber data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id dan www.indopremier.com, sedangkan teknik pemilihan sampel penelitian menggunakan metode purposive sampling dengan kriteria perusahaan yang telah IPO lebih dari lima tahun dan diperoleh jumlah sampel yang ditemukan terdiri dari tiga saham perbankan syariah, yakni saham BRIS, BTPS, dan PNBS. Berdasarkan hasil valuasi saham bank syariah dengan menggunakan metode intrinsik value dan margin of safety graham number diperoleh jika ketiga saham bank syariah tersebut mengalami kondisi overvalue/mahal berada diatas kriteria yang ditetapkan oleh Benjamin Graham, penyebabnya dikarenakan euforia investor cukup tinggi mengenai kabar merger Bank Syariah Indonesia sehingga dapat disimpulkan ketiga saham perbankan syariah memiliki risiko investasi yang cukup besar. Maka dari itu, investor perlu wait and see sampai posisi harga saham bank syariah mendekati harga wajarnya. Kata Kunci: Graham Number, Intrinsic Value, Margin of Safety, Market Share, Perbankan Syariah. REFERENCES Alhazami, L. (2020). Valuasi saham yang masih layak untuk dikoleksi di bursa efek Indonesia (BEI) pada Saat pandemik covid-19. Jurnal Ilmiah Akuntansi Dan Keuangan, 9(2), 139–149. https://doi.org/10.32639/jiak.v9i2.526 Antoni, Juwita, R., & Wijayanti, A. P. (2020). Penentuan nilai harga wajar saham menggunakan metode gordon growth model. Co-Value: Jurnal Ekonomi, Koperasi & Kewirausahaan, 11(3), 77–82. Budiman, R. (2020). Investing is easy. PT Elex Media Komputindo. Ervian, P. (2015). Pemanfaatan metode value investing Benjamin Graham untuk meraih capital gain di bursa efek Indonesia. Universitas Kristen Satya Wacana. Graham, B., & Dood, D. L. (2014). Security analysis: Principles and techniques. McGraw Hill. Halim, A. (2005). Analisis investasi. Salemba Empat. Hutabarat, F. (2022). Value investing analysis: A look at Anthony Salim portfolio. 8ISC Proceedings: Business, 58–65. Islami, R. G. (2020). Valuasi nilai wajar saham dengan metode DCF (Discounted Cash Flow) dalam pengambilan keputusan investasi pada perusahaan pertambangan tahun 2015-2019. Unpublished thesis. Universitas Semarang. Jahan, N., Chehb, J. J., & Kim, I. (2016). A comparison of Graham and Piotroski investment models using accounting information and efficacy measurement. Journal of Economic & Financial Studies, 04(01). https://doi.org/http://dx.doi.org/10.18533/jefs.v4i1.219 Kaniati, R., Prakoso, R., Ateniyanti, Sopiani, M., & Siahaan, F. L. W. (2020). Peluang investasi saham dalam pandemi covid 19 melalui pendekatan price earning rasio, price book value dan margin of safety di bursa efek Indonesia. Unpublished thesis. Universitas Pancasila. Kurniawan, R. (2020). Multibagger: Cara Meraih Profit > 100% Dari Pasar Saham. PT Elex Media Komputindo. Kusmayadi, I., Ahyar, M., Muhdin, & Oktaryani, G. (2020). Prospek saham perbankan di Indonesia. Jurnal Magister Manajemen Universitas Mataram, 9(2), 175–185. https://doi.org/10.29303/jmm.v9i2.547 Lin, J., & Sung, J. (2014). Assessing the Graham’s formula for stock selection : Too good to be true? Open Journal of Social Science, 2(3), 1–5. http://dx.doi.org/10.4236/jss.2014.23001 Petrova, E. (2015). Value investing - Essence and ways of finding undervalued assets. International Conference Knowledge-Based Organization, 21(2), 344–348. https://doi.org/10.1515/kbo-2015-0057 Puspaningtyas, L., & Intan, N. (2021). Mantapnya kinerja 2 bank syariah, ungguli bank konvensional. Retrieved from https://www.republika.co.id/berita/qsr4uy440/mantapnya-kinerja-2-bank-syariah-ungguli-bank-konvensional-part1 Rachmattulah, M. F., & Faturohman, T. (2016). The implementation of Benjamin Graham criteria (A case in Indonesia market). Journal of Business and Management, 5(6), 773-782. Rakim, A. A., Iqbal, M., & Misra, I. (2022). Analysis of investment strategy in Indonesian consumer goods industry: Benjamin Graham’s approach. Diponegoro International Journal of Business, 5(1), 57–69. https://doi.org/10.14710/dijb.5.1.2022.57-69 Sari, P. S., Ghozi, S., & Rakim, A. A. (2020). Analisis harga wajar saham sektor perbankan pada bank Buku IV dengan metode Benjamin Graham. Jurnal Tugas Akhir Mahasiswa Akuntansi Poltekba (JMAP). Sekaran, U., & Bougie, R. (2017). Metode penelitian untuk bisnis. Salemba Empat. Sidik, S. (2021). Tumbuh pesat, Investor pasar modal RI tembus 7,48 juta. Retrieved from https://www.cnbcindonesia.com/market/20211230160504-17-303338/tumbuh-pesat-investor-pasar-modal-ri-tembus-748-juta Sitorus, F. Y., & Hutasoid, P. S. J. K. (2017). Pengaruh EPS dan return saham terhadap IHSG BEI menggunakan value investing dari Benjamin Graham. Fundamental Management Journal, 2(1), 16–21. https://doi.org/10.33541/fjm.v2i1.426 Srivastava, V. K., & Kulshrestha, N. (2020). Portfolio selection and performance evaluation through Benjamin Graham’s value investing. Indian Journal of Finance and Banking, 4(2), 11–16. https://doi.org/10.46281/ijfb.v4i2.688 Widyawinata, R. (2022). Graham number: Apa itu, rumus, perhitungan dan pengaruhnya. Retrieved from https://glints.com/id/lowongan/graham-number-adalah/#.Yp7Mr6hBzIU Wirawan, G. H., & Sumirat, E. (2021). Performance analysis of investment portfolio strategy using Warren Buffett, Benjamin Graham, and Peter Lynch method in Indonesia stock exchange. European Journal of Business and Management Research, 6(4), 394–401. https://doi.org/10.24018/ejbmr.2021.6.4.1040 Yanuarsyah, I. (2021). Pengaruh rasio keuangan terhadap harga dan valuasi saham berdasarkan kriteria Benjamin Graham dengan analisis regresi. Unpublished Thesis. Institut Teknologi Sepuluh Nopember. Yulita, I. K., & Rahayu, C. W. E. (2019). Hospitality and tourism industry performance in Indonesia based on Benjamin Graham’s perspective. Jurnal Ilmu Manajemen Dan Bisnis, 10(1), 9–16. https://doi.org/10.17509/jimb.v10i1.14485

Background:The increasing of the cardiovascular disease (CVD) in patients with rheumatoid arthritis (RA) is well know, even with the absence of traditional coronary risk factors. The ultrasound – duplex scan (USD) is a non invasive technique able to early detect atherosclerotic changes in the blood vessel, that gives the possibly to retard the development of symptomatic CVD.Objectives:To evaluate the cardiovascular (CVS) risk in patients with RA classificated as low risk by Framingham Score (FS), before and after the EULAR 1.5 multiplication factor and stratify with the carotid and femoral USD (intima-media thickness - IMT and atherosclerotic plaques - AP)Methods:Thirty-five female patients with RA and low CVS risk by FS and 35 healthy women with low CVS risk by FS (control group) were enrolled for the study. All of them submitted to carotid and femoral USDResults:The groups were homogenous by age and CVS comorbidities -Table 1. Mean age in the diagnosis was 44.57 years, mean disease duration was 12.11 years and mean disease activity was Disease Activity Score 28: 1,91 and Clinical Disease Activity Score: 6.176. In the RA patients group 46% showed changes in the carotid and/or femoral USD compared with 14% of the control group (p = 0,004) –Graphic 1. The USD with abnormalities in RA group 31% of the carotid USD and 81% of the femoral USD (p= 0,005) showed IMT and/or AP. After EULAR 1.5 multiplication factor, 66% remained low CVS risk. Where 35% of the RA patients showed changes in the carotid and/or femoral USD compared with 14% of the control group (p=0,07)Conclusion:The USD is able to early detect the CVD, special attention should be given to the femoral arteries, that are frequently affected. The Eular criteria is also effective and should be used in the clinical practiceReferences:[1]Mota LMH, Cruz BA, Brenol CV, et al. Diretrizes para o diagnóstico da artrite reumatoide.Rev. Bras. Reumatol 2013;53(2)[2]Charles-SchoemanC. Cardiovascular disease and Rheumatoid Arthritis: an update. CurrRheumatol Rep 2012;14(5): 455-62[3]Purcarea A, Sovaila S, Gheorghe A, et al. Cardiovascular disease risk scores in the current practice which to use in rheumatoid arthritis?Journal of Medicine and Life 2014;7(4):461-67[4]Agca R, Heslinga SC, Rollefstad S, etal.EULAR recommendations for cardiovascular disease risk management in patients with rheumatoid arthritis and other forms of inflammatory joint disorders: 2015/2016 update.AnnRheumDis 2016[5]Abu-Shakra M, Polychuck I, Szendro G, et al. Duplex Study of the Carotidand Femoral Arteries of Patients with Rheumatoid Arthritis: A Controlled Study.Seminars in Arthritis and Rheumatism 2005;35(1):18-23[6]Freire CMV, Alcantara ML, Santos SN, etal. Recomendação para a Quantificação pelo Ultrassom da Doença Aterosclerótica das Artérias Carótidas e Vertebrais: Grupo de Trabalho do Departamento de Imagem Cardiovascular da Sociedade Brasileira de Cardiologia.ArqBrasCardiol: Imagem cardiovasc. 2015;28:e1- e64[7]Helck A, Bianda N, Canton G et al. Intra-individual comparison of carotid and femoral atherosclerotic plaque features with in vivo MR plaque imaging.Int J Cardiovasc Imaging 2015;31(8):1611-8[8]Lucatelli P, Fagnani C, Tarnoki AD, et al, Genetic influence on femoral plaque and its relationship with carotid plaque an international study.Int J Cardiovasc Imaging 2018;34(4):531-41[9]Cournot M, Bura A, Cambou JP, et al. Arterial Ultrasound Screening as a Tool for Coronary Risk Assessmente in Asymptomatic Men and Women.Angiology 2012;63(4):282-88[10]Peters MJ, Symmons DP, McCarey D, et al.Eular evidence-based recommendations for cardiovascular risk management in patients with rheumatoid arthritis and other forms of inflammatory arthritis. Ann Rheum Dis 2010;69:325-3Figure 1.Graphic 1: USD abnormalitiesIMT - intima-media thickness; AP atherosclerotic plaquesDisclosure of Interests:None declared

Qur’an memorizer or commonly known as Hafidz Qur’an is currently getting quite intense attention from Moslem society in Indonesia, especially Moslem society in Jember. This positive acceptance can be seen from the development of tahfidz Qur’an program in various educational institutions in Jember and the number of educational scholarship offered to students who memorized Qur’an. This study aims to explain the social construction of the Hafidzah Qur’an in Jember with the use of constructivism method. The theory used is social construction that explains the formation of a society based on the knowledge they have through three simultaneous processes, namely, externalization, objectivation, and internalization. The result of this study is that the social construction of the moslem community in Jember shows positive acceptance of hafidzah Qur’an. It began with an externalizing moment when people found out about hafidz Qur’an through Islamic studies and television programs. Then the community formed the acceptance through the construction of tahfidz institution and the provision of scholarship to hafidz students in objectivation process, and finally it inspires the community to become hafidz and send their children to tahfidz institutions in the process of internalization. Keywords: Hafidz Qur'an, social construction, externalization, objectivation, internalization Referensi: Ahmad, A. A. 2012. Musnad Imam Ahmad bin Hanbal. Riyadh: Maktaba Dar-u-Salam. Terjemahan oleh Al-Khattab. 2012. English Translation of Musnad Imam Ahmad bin Hanbal. Cetakan Pertama. Riyadh: Maktaba Dar-us-Salam Anwar, Rosihan. 2008. Ulumul Qur’an. Bandung: CV. Pustaka Setia Bagong, Suyanti dan Sutinah. 2013. “Metode Penelitian Sosial: Berbagai Alternatif Pendekatan”. Jakarta: Kencana Prenadamedia Group Barker, C. 2015. “Cultural Studies: Teori dan Praktik”. Bantul: Kreasi Wacana Berger, P.L. 1991. Langit Suci Agama Sebagai Realitas Sosial. Cetakan Pertama. Diterjemahkan oleh Hartono. Jakarta: LP3ES Berger, P. L dan Thomas Luckmann. 1990. Tafsir Sosial Atas Kenyataan. Cetakan Ke 1. Diterjemahkan oleh Hasan Basari. Jakarta: LPES Bungin. 2008. Konstruksi Sosial Media Massa: Kekuatan Pengaruh Media Massa, Iklan Televisi dan Keputusan Konsumen serta Kritik terhadap Peter L. Berger dan Thomas Luckmann. Jakarta: Kencana Prenada Media Group Denzin, Norman K. dan Yvonna S. Lincoln. 2009. “Handbook of Qualitative Research”. Cetakan ke 1. Diterjemahkan Oleh: Dariyatno dkk. Yogyakarta: Pustaka Pelajar. Jaffer, Abbas & Masuma Jaffer. 2009. Quranic Sciences. London: ICAS Press Kemenag. 2014. Al-Qur’anulkarim Al-Ihsan. Bandung: Al-Hambar Nawawi, H. 1998. Metode Penelitian Bidang Sosial. Yogyakarta: Gadjah Mada University Press Paloma, M. M. 2004. Sosiologi Kontemporer. Jakarta: Raja Grafindo Persada Ridder, HG. 2014. A Review Book of Qualitative Data Analysis. A Methods Sourcebook. Hannover: SAGE Publicatio Shihab, Q. 2003. Wawasan Al-Qur’an. Jakarta: Penerbit Mizan Suryana. 2010. “Metode Penelitian Model Praktis Penelitian Kuantitatif dan Kualitatif”. Bandung : Universitas Pendidikan Indonesia. Skripsi: Ula, Nur Habibatul. 2016. Pengaruh Media Televisi dalam Acara Hafidzah Indonesia terhadap Menghafal al-Qur’an Siswa Kelas 3 SDIT Ghilmani Ketintang Surabaya. Skripsi. Surabaya: Fakultas Tarbiyah dan Keguruan Universitas Islam Negeri Sunan Ampel Surabaya Nurnaini, K. 2014. Motivasi Berprestasi Mahasiswa Penyandang Tundakasa. Skripsi. Surabaya: Fakultas Psikologi dan Kesehatan Universitas Islam Negeri Sunan Ampel Surabaya Baehaki, A. 2009. Pemenuhan Kebutuhan Chatters dalam Program Chate Mate, O Chanel. Skripsi. Depok: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Indonesia Rosiawati, D. I. 2014. Konstruksi Realitas Sosial Anggota Multi Level Marketing Fashion di Kota Jember. Skripsi. Jember: Fakultas Ilmu Sosial dan Ilmu Politik Universitas Jember Iskandar, A. S. 2013. Konstruksi Identitas Muslimah Bercadar. Skripsi. Jember: Fakultas Imu Sosial dan Ilmu Politik Universitas Jember Disertasi: Bungin, B. 1990. Konstruksi Sosial Media Massa Makna Realitas Sosial Iklan Televisi dalam Masyarakat Kapitalistik. Disertasi. Surabaya: Program Pascasarjana Universitas Airlangga Jurnal: Manuaba, Putera. 2008. “Memahami Teori Konstruksi Sosial”. Surabaya: Masyarakat Kebudayaan dan Politik Vol. 21 No. 3 pp. 221-230 Manshur, F. M. 1998. Budaya Pesantren dan Tradisi Pengajian Kitab. Yogyakarta: Humaniora No. 8 pp. 46-52 Mushtofa. 2015. Kedatangan Islam dan Pertumbuhan Pondok Pesantren di Indonesia Prespektif filsafat Sejarah. Madiun: An-Nuha Vol. 2 No. 1 pp. 1-15 Ngangi, Charles R. 2011. Konstruksi Sosial dalam Realita Sosial. Jakarta: ASE Vol. 7 No. 2 pp. 1-4 Romdloni, Ali. 2005. Tradisi Hafalan Qur’an di Masyarakat Muslim Indonesia. Jakarta: Journal of Qur’an and Hadith Studies Vol. 4 No.1 pp. 1-18 Zulva, Ngindiana. 2014. Sejarah Tahfidzul Qur’an Pondok Pesantren Al-Qur’an Nurul Huda Singosari Malang Tahun 1973-2007. Surabaya: AVATARA Vol. 2 No. 3 pp. 241-250 Internet: Avepress. 2010. “Budaya Malam Ganjilan di Jember” https://www.avepress.com/budaya-malem-ganjilan-di-jember/ [diakses tanggal 3 September 2018] Badan Pusat Statistik Jember. 2018. “Kabupaten Jember dalam Angka 2018” https://jemberkab.bps.go.id/publication/2018/08/23/ed0fddee041f0944344af43b/kabupaten-jember-dalam-angka-2018.html [diakses pada tangal 30 Agustus 2018] Tempo.co. 2017. “Setelah SNMPTN, IPB dan UNDIP Terima Mahasiswa Hafiz Al-Qur’an” https://nasional.tempo.co/read/869661/setelah-snmptn-ipb-dan-undip-terima-mahasiswa-hafiz-al-quran [diakses pada 16 Oktober 2017] Admin. 2016. “Apresiasi UNS untu Mahasiswa Hafiz” https://uns.ac.id/id/uns-update/mahasiswa-hafiz.html [diakses pada 16 Oktober 2017] PPA Putra. 2017. “Pendaftaran Santri Baru” http://ppa-putra.ibnukatsir.or.id/2017/02/28/pendaftaran-santri-baru/ [diakses pada 21 November 2017] Hajaroh, M. “Paradigma, Pendekatan dan Metode Penelitian Fenomenologi”. staffnew.uny.ac.id/upload/132011629/penelitian/fenomenologi.pdf [diakses pada 27 November 2017] Redaksi Kampus Undip, “Hafidzah Qur’an Kini Bisa Masuk Undip Lewat SMBU” http://www.kampusundip.com/2016/07/hafizh-quran-kini-bisa-masuk-undip.html [diakses tanggal 24 Mei 2018] Solichah, Z. “Hafiz Al Qur’an Bebas Pilih Sekolah di Jember” https://www.antaranews.com/berita/567996/hafiz-al-quran-bebas-pilih-sekolah-di-jember [diakses tanggal 3 Juni 2018] Budiawati, A. D. “Bank Syariah Ini Buka Lowongan, Hafiz Qur’an Diutamakan” https://www.dream.co.id/dinar/bank-syariah-ini-buka-lowongan-hafiz-quran-silakan-masuk-1801291.html diakses tangggal 29 Juni 2018 [diakses tanggal 29 Juni 2018] Alaydrus, H. 2017. “Survei Membuktikan Generasi Milenial Lebih Suka Menonton TV” http://industri.bisnis.com/read/20171103/105/705870/survei-membuktikan-generasi-milenial-lebih-suka-nonton-tv [diakses tanggal 4 Juli 2018] Tempo.co. 2015. “90 Persen Orang Indonesia Doyan Nonton Ketimbang Baca Buku” https://nasional.tempo.co/read/713809/90-persen-orang-indonesia-doyan-nonton-ketimbang-baca-buku [diakses tanggal 4 Juli 2018] Hendri. 2017. “Sebelum Lulus, Siswa SMA Ini Wajib Hafal Alquran” https://www.jawapos.com/jpg-today/19/02/2017/sebelum-lulus-siswa-sekolah-ini-wajib-hafal-alquran [diakses pada 6 Juli 2018] PPPA. Daarul Qur’an. 2012. “Hadits Keempat” https://pppa.or.id/hadist/4/Hadits-Keempat [diakses tanggal 3 Sepember 2018]

ABSTRACT This study aims to investigate and analyze e the effect of Operating Expenses Operating Income (BOPO), capital adequacy ratio (CAR), financial slack, sustainability officer, and sustainability committee on green banking disclosure in Islamic banks registered with the Financial Services Authority (OJK) during the period 2017-2021. In this study, panel data regression data analysis techniques were used with the help of Eviews 10 software. The results of this study show that partially the variables Operating costs in operating income (BOPO), capital adequacy ratio (CAR), financial slack, and sustainability officer have no effect on green banking disclosure. While the variable Sustainability Committee has a positive and significant effect on Green Banking disclosure. At the same time, the variables BOPO, CAR, Financial Slack, Sustainability Officer, and Sustainability Committee have a significant effect on Green Banking disclosure. The implication of this research for science is to contribute to the literature related to the factors that influence green banking disclosure. In addition, this research is also expected to help banks in improving their governance, and for the government is expected to help in making policies related to green banking disclosure. Keywords: Operating Expenses on Operating Income, Capital Adequacy Ratio, Financial Slack, Green Banking, Sustainability ABSTRAK Penelitian ini bertujuan untuk mengkaji dan menganalisis pengaruh dari Biaya Operasional Pendapatan Operasional (BOPO), Rasio Kecukupan Modal (CAR), Financial Slack, Sustainability Officer, dan Sustainability committee terhadap pengungkapan green banking pada bank syariah yang terdaftar di OJK selama periode 2017-2021. Teknik sampling yang digunakan adalah Purposive Sampling dengan kriteria tertentu, sehingga sampel didapat sebanyak 45 data dari 9 Bank syariah yang sesuai kriteria. Dan menggunakan teknik analisis data regresi data panel dengan bantuan software Eviews 10. Hasilnya menunjukkan bahwa secara parsial variabel BOPO, Capital Adequacy Ratio (CAR), Financial Slack dan Sustainability Officer tidak berpengaruh terhadap pengungkapan Green banking. Sedangkan variabel Sustainability Committee berpengaruh positif dan signifikan terhadap pengungkapan Green Banking. Secara simultan variabel BOPO, CAR, Financial Slack, Sustainability officer dan Sustainability Committee memiliki pengaruh dan signifikan terhadap pengungkapan Green banking Kata Kunci: Biaya Operasi pada Pendapatan Operasional, Capital Adequacy Ratio, Financial Slack, Green Banking, Sustainability REFERENCES Ahlström, J., & Ficekova, M. (2017). The relationship between current financial slack resources and future CSR Performance. A quantitative study of public companies in the Nordic Markets. Master Thesis, Umea School of Business and Economics. Alim, M., & Sina, D. I. (2020). Pengaruh capital adequacy ratio, non performing financing dan laba bersih terhadap financial sustainability ratio (Pada perusahaan perbankan syariah yang ada di Indonesia periode 2014-2018). Balance Vocation Accounting Journal, 4(1), 28–42. doi: 10.31000/bvaj.v4i.2701 Amidjaya, P. G., & Widagdo, A. K. (2020). Sustainability reporting in Indonesian listed banks: Do Corporate governance, ownership structure and digital banking matter? Journal of Applied Accounting Research, 21(2), 231–247. doi:10.1108/JAAR-09-2018-0149 Anggraeni, D. Y., & Djakman, C. D. (2017). Slack resources, feminisme dewan, dan kualitas pengungkapan tanggung jawab sosial perusahaan. Jurnal Akuntansi dan Keuangan Indonesia, 14(1), 94–118. doi:10.21002/jaki.2017.06 Ashwin, A. S., Krishnan, R. T., & George, R. (2015). Board characteristics, financial slack and R&D investments: An empirical analysis of the indian pharmaceutical industry. International Studies of Management and Organization, 46(1), 8–23. doi:10.1080/00208825.2015.1007007 Astuti, R. P. (2022). Pengaruh CAR, FDR, NPF, dan BOPO terhadap profitabilitas perbankan syariah. Jurnal Ilmiah Ekonomi Islam, 8(3), 3213–3223. doi:10.29040/jiei.v8i3.6100 Barney, J. B. (1986). Organizational culture : Can it be a source of sustained competitive advantage ? The Academy of Management Review, 11(3), 656–665. doi:10.2307/258317 Bose, S., Khan, H. Z., Rashid, A., & Islam, S. (2017). What drives green banking disclosure? An institutional and corporate governance perspective. Asia Pacific Journal of Management, 35(2), 501–527. doi:10.1007/s10490-017-9528-x Bourgeois, L. J. (1981). The measurement of organizational slack. The Academy of Management Review, 6(1), 29–39. doi:10.2307/257138 Bradley, S. W., Shepherd, D. A., & Wiklund, J. (2011). The importance of slack for new organizations facing “Tough” environments. Journal of Management Studies, 48(5), 1071–1097. doi:10.1111/j.1467-6486.2009.00906.x Burke, J. J., Hoitash, R., & Hoitash, U. (2017). The heterogeneity of board-level sustainability committees and corporate social performance. Journal of Business Ethics, 154(4), 1161–1186. doi:10.1007/s10551-017-3453-2 Calıyurt, K. T. (2020). Introduction: Why do we need to talk about climate change risk as accountants and auditors urgently? In Accounting, Finance, Sustainability, Governance and Fraud: Vol. I (pp 3-10). Singapore: Springer Campbell, D., Craven, B., & Shrives, P. (2003). Voluntary social reporting in three FTSE sectors: A comment on perception and legitimacy. Accounting, Auditing & Accountability Journal, 16(4), 558–581. doi:10.1108/09513570310492308 Deegan, C. (2002). The legitimising effect of social and environmental disclosures – a theoretical foundation. Accounting, Auditing & Accountability Journal, 15(3), 282-311. doi.org/10.1108/09513570210435852 Dendawijaya, L. (2005). Manajemen perbankan (2nd Edition). Bogor: Penerbit Ghalia Indonesia. Donaldson, T., & Preston, L. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. The Academy of Management Review, 20(1), 65–91. doi:10.2307/258887 Dowling, J., & Pfeffer, J. (1975). Organizational legitimacy: Social values and organizational behavior. University of California Press, 18(1), 122–136. doi:10.2307/1388226 Freeman, R. E., & McVea, J. (1984). A stakeholder approach to strategic management. Darden Graduate School of Business Administration: University of Virginia. Fu, R., Tang, Y., & Chen, G. (2020). Chief sustainability officers and corporate social (Ir) responsibility. Strategic Management Journal, 41(4), 656–680. doi:10.1002/smj.3113 Ghozali, I., & Chariri, A. (2007). Teori akuntansi. Semarang: Badan Penerbit Universitas Diponegoro. Hikmah, I. L., & Majid, M. S. A. (2019). Faktor keuangan internal yang memengaruhi pertumbuhan Qardhul Hasan sebagai wujud pelaksanaan CSR pada perbankan syariah Indonesia. Jurnal Ilmiah Mahasiswa Ekonomi Islam, 1(1), 1–18. Hörisch, J., Freeman, R. E., & Schaltegger, S. (2014). Applying stakeholder theory in sustainability management: Links, similarities, dissimilarities, and a conceptual framework. Organization and Environment, 27(4), 328–346. doi:10.1177/1086026614535786 Horisch, J., Schaltegger, S., & Freeman, R. E. (2020). Integrating stakeholder theory and sustainability accounting : A conceptual synthesis. Journal of Cleaner Production, 275(1). doi:10.1016/j.jclepro.2020.124097 Ivada, E., & Fauzi, H. (2019). Sustainability officer in Indonesia’s palm oil companies. New Approaches to CSR, Sustainability and Accountability, 81–102. doi: 10.1007/978-981-32-9588-9_6 Kanashiro, P., & Rivera, J. (2019). Do chief sustainability officers make companies greener? The moderating role of regulatory pressures. Journal of Business Ethics, 155(3), 687–701. doi:10.1007/s10551-017-3461-2 Khamilia, N., & Nor, W. (2022). Faktor-faktor dalam meningkatkan pengungkapan green banking. Jurnal Riset Akuntansi (JUARA), 12(1), 1–23. doi:10.36733/juara.v12i1.3144 Kim, S. I., Shin, H., Shin, H., & Park, S. (2019). Organizational slack, corporate social responsibility, sustainability, and integrated reporting: Evidence from Korea. Sustainability, 11(16), 2–17. doi:10.3390/su11164445 Laskowska, A. (2018). Green banking as the prospective dimension of banking in Poland. Ecological Questions Online, 29(1), 129–135. doi:10.12775/EQ.2018.011 Lewis, T. C. (2013). A Review and Analysis of the Effects of Financial Slack on Firm Innovation. August, 1–58. Dessertation of doctor of philosophy in management science, The University of Wisconsin-Milwaukee Liana, S. (2019). Pengaruh profitabilitas, leverage , ukuran perusahaan dan dewan komisaris independen terhadap pengungkapan sustainability report. Jesya: Jurnal Ekonomi & Ekonomi Syariah, 2(2), 199–208. doi:10.36778/jesya.v2i2.69 Lymperopoulos, C., Chaniotakis, I. E., & Soureli, M. (2012). A model of green bank marketing. Journal of Financial Services Marketing, 17(2), 177–186. doi:10.1057/fsm.2012.10 Malinton, D., & Kampo, K. (2019). Pengaruh moderasi green banking dalam hubungan antara Corporate Social Responsibility dan Going Concern. Dinamika Akuntansi, Keuangan Dan Perbankan, 8(2), 117–133. Masrurroh, D. A., & Mulazid, A. S. (2017). Analisis pengaruh size perusahaan, Capital Adequacy Ratio (CAR), Return On Asset (ROA), Financing Deposit Ratio (FDR) terhadap pengungkapan Corporate Social Responsibility (CSR) bank umum syariah di Indonesia periode 2012-2015. Human Falah, 4(1), 1–18. Mattingly, J. E., & Olsen, L. (2018). Performance outcomes of investing slack resources in corporate social responsibility. Journal of Leadership and Organizational Studies, 25(4), 481–498. doi:10.1177/1548051818762336 Miller, K. P., & Serafeim, G. (2014). Chief sustainability officers: Who are they and what do they do? SSRN Electronic Journal, 24(11), 1–22. doi:10.2139/ssrn.2411976 Otoritas Jasa Keuangan/OJK. (2016). Peraturan Otoritas Jasa Keuangan nomor 4/POJK.03/2016 tentang penilaian tingkat kesehatan bank umum. Retrieved from https://www.ojk.go.id/id/kanal/perbankan/regulasi/peraturan-ojk/Documents/Pages/pojk-tentang-penilaian-tingkat-kesehatan-bank-umum/SALINAN-POJK%204%20Penilaian.pdf Otoritas Jasa Keuangan/OJK. (2017). POJK No. 51 /POJK.03/2017 tentang penerapan keuangan berkelanjutan bagi lembaga jasa keuangan, emiten, dan perusahaan publik. Retrieved from https://ojk.go.id/id/regulasi/Pages/Penerapan-Keuangan-Berkelanjutan-bagi-Lembaga-Jasa-Keuangan,-Emiten,-dan-Perusahaan-Publik.aspx Patten, D. M. (2019). Seeking legitimacy. Sustainability Accounting, Management and Policy Journal, 11(6), 1009–1021. doi: 10.1108/SAMPJ-12-2018-0332. Peters, G. F., & Romi, A. M. (2014). Does the voluntary adoption of corporate governance mechanisms improve environmental risk disclosures? Evidence from greenhouse gas emission accounting. Journal of Business Ethics, 125(4), 637–666. doi:10.1007/s10551-013-1886-9 Pinasti, W. F., & Mustikawati, R. I. (2018). Pengaruh CAR, BOPO, NPL, NIM dan LDR terhadap profitabilitas bank umum periode 2011-2015. Nominal: Barometer Riset Akuntansi dan Manajemen, 7(1), 126-142. doi:/10.21831/nominal.v7i1.19365 Rahmayati, R., Mujiatun, S., & Sari, M. (2022). Islamic green banking at Bank Pembangunan Daerah in Indonesia. Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE), 5(1), 74–93. doi:10.31538/iijse.v5i1.1850 Risk Check. (2019). 5 reasons every company needs a sustainability committee. Retrieved from https://riskcheckinc.com/5-reasons-every-company-needs-a-sustainability-committee/ Romli, R., & Zaputra, A. R. R. (2021). Pengaruh implementasi Green Banking, Corporate Social Responsibility terhadap nilai perusahaan pada perusahaan perbankan yang terdaftar di BEI. Portofolio: Jurnal Ekonomi, Bisnis, Manajemen, dan Akuntansi, 18(2), 136–159. https://doi.org/10.54783/portofolio.v18i2.214 Rossi, A. (2017). The association between sustainability governance characteristics and the assurance of corporate sustainability reports. Social and Environmental Accountability Journal, 37(1), 79–80. doi:10.1080/0969160X.2016.1273453 Agoes, S., & Ardana, I.C. (2017). Etika bisnis dan profesi : Tantangan membangun manusia seutuhnya. Jakarta: Salemba Empat. Safitri, M., & Saifudin. (2019). Implikasi karakteristik perusahaan dan Good Corporate Governance terhadap pengungkapan Sustainability Report. Jurnal Bingkai Ekonomi, 4(1), 13–25. Sahetapy, R., Pattinasarany, W., R. Siahaan, F., Gunawan, M., Pramudya, P., & Anita. (2018). Indeks investasi hijau sektor industri berbasis lahan. Jakarta: International NGO Forum on Indonesian Development (INFID) dan Indonesian Working Group on Forest Finance (IWGFF). Saputra, S. E. (2016). Pengaruh leverage, profitabilitasddan size terhadap pengungkapan corporate social responsibility pada perusahaan di Bursa Efek Indonesia. Economica: Journal of Economic and Economic Education, 5(1), 69–81. doi:10.22202/economica.2016.v5.i1.817 Sekarlangit, L. D., & Wardhani, R. (2021). The effect of the characteristics and activities of the board of directors on Sustainable Development Goal (SDG) disclosures: Empirical evidence from Southeast Asia. MDPI: Sustainability, 13(14), 1–17. doi:10.3390/su13148007 Selly, S. P. S., Sunarmi, & Mulyono, A. (2023). Implementasi capital adequacy ratio dan human resource slack dalam mengoptimalkan penerapan sustainable finance. Jurnal Riset Mahasiswa Akuntansi, 11(1), 129–136. doi:10.21067/jrma.v11i1.8344 Solekah, N. A. (2019). The effect of green banking product and green corporate image on green customer loyalty mediated by green customers satisfaction in syariah banking mediation. Management and Economics Journal (MEC-J), 3(1), 81-94. doi:10.18860/mec-j.v0i2.5837 Sugiarti, R. (2020). Pengaruh firm maturity dan slack resources terhadap pengungkapan corporate social responsibility. Journal of Applied Business and Economic: JABE, 7(1), 48–64. doi:10.30998/jabe.v7i1.5373 Tarigan, J., & Semuel, H. (2015). Pengungkapan sustainability report dan kinerja keuangan. Jurnal Akuntansi dan Keuangan, 16(2), 88–101. doi:10.9744/jak.16.2.88-101 TUK Indonesia. (2019). Tinjauan atas reformasi keuangan berkelanjutan di Indonesia. Retrieved from https://www.tuk.or.id/2019/12/keuangan-berkelanjutan-indonesia/. Utomo, A. S., Maharani, N. K., & Octavio, D. Q. (2015). Financial determinants of Qardhul Hasan financing growth: Evidence from islamic banks in Indonesia. Global Review of Islamic Economics and Business, 3(1), 38–45. doi:10.14421/grieb.2015.031-03 Van Der Laan, S. (2009). The role of theory in explaining motivation for corporate social disclosure: Voluntary disclosures vs solicited. The Australasian Accounting Business & Finance Journal, 3(4), 15–29. Vanacker, T., Collewaert, V., & Paeleman, I. (2013). The relationship between slack resources and the performance of entrepreneurial firms : The role of venture capital and angel investors. Journal of Management Studies, 50(6), 1070–1096. doi:10.1111/joms.12026 Velte, P., & Stawinoga, M. (2020). Do chief sustainability officers and CSR committees influence CSR-Related outcomes? A structured literature review based on empirical-quantitative research findings. Journal of Management Control, 31(4), 333-377. doi:10.1007/s00187-020-00308-x Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2), 171–180. Zhang, Y., Li, J., Jiang, W., Zhang, H., Hu, Y., & Liu, M. (2018). Organizational structure, slack resources and sustainable corporate socially responsible performance. Corporate Social Responsibility and Environmental Management, 25(6), 1099–1107. doi:10.1002/csr.1524

Este artigo tratou da análise do conceito de religião em Viktor Frankl e em Peter Berger. Pretendeu-se descrever as considerações dos autores acerca da religião e identificar elementos comuns entre as suas concepções, em busca de um sentido conceitual. Após uma análise de suas principais ideias, constatou-se que os pensadores analisados apresentam uma postura fenomenológica na análise do vivido da consciência do ser humano religioso, seja por meio do nomos ou do logos. Por fim, propôs-se uma definição sobre religião, integrando as concepções dos autores abordados.

Klasik anlatı ve çağdaş anlatı sinemasının arasındaki farklar nelerdir? Tzvetan Todorov’un denge modeli ve Peter Wollen’in hollywood anlatı yapısı klasik anlatı sinemasına ait bir filmin çözümlemesinde nasıl kullanılmaktadır? Ve nasıl analiz edilmektedir? Gibi sorunsallardan hareket eden bu çalışmada Hollywood’dan itibaren süre gelen klasik anlatı sinemasının örneğini temsil eden Türk yapımı Panzehir filminin analizi yapılmıştır. Türk sinemasına ait filmin Tzvetan Todorov’un beş aşamalı anlatı dizilimi modeli (denge modeli) üzerinden öykü analizi, Peter Wollen’ın geleneksel anlatı şeması üzerinden ise öykünün teknik analizi yapılmıştır. Anlatının insan yaşamında nerede konumlandığı değerlendirilmiş beraberinde Hollywood’a kadar uzanışı ele alınmıştır. Bu makale klasik anlatı sinemasını temsil eden bir filmin analizinin nasıl yapılacağının örneğini oluşturma gayreti içerisinde yapılmıştır. Modern anlatı ve klasik anlatı sinemasının ne olduğu ve içerik bakımından ne tür farklılıklara sahip olduğu karşılaştırmalı bir şekilde açıklanmaya çalışılmıştır. Buna göre her iki anlatı türü; hikâye, zaman, kurgu, geçiş, müzik, ışık, mekân, karakter, kostüm vb. kullanımlarında birbirinden farklılık göstermektedir. Analizi yapılan film klasik anlatı türüne özgü unsurları bünyesinde barındırmaktadır. Analiz yönteminde kullanılan kuramlar tutarlılık göstermiştir.

Günümüzde sürekli değişen ve gelişen bir iş ortamı vardır. Buna bağlı olarak, dünyanın dört bir yanında yeni yönetim tarzları, ürünler ve üretim süreçleri ortaya çıkmaktadır. İşletmelerin bu ortamda hayatlarını devam ettirebilmeleri için öğrenme yeteneklerini geliştirmeleri gerekir. Ancak, bu şekilde değişen çevre koşullarına yenilikçi tepkiler verebileceklerdir. Öğrenen organizasyonlar; yalnızca değişime ayak uyduran değil, aynı zamanda verdikleri yenilikçi tepkiler ile değişime neden olan organizasyonlardır. Peter M. Senge bu değişimin gerçekleştirilebilmesi için “Beşinci Disiplin” adlı eserini yazarak, organizasyonların yönetim sistemlerini baştan yaratmayı amaçlayan “öğrenen organizasyonlar” kavramına önem kazandırmaktadır.