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Intellectual Capital Influence on Firm Value: Does Financial Health Performance Have Mediating effect? (Evidence from Manufacturing Companies in Indonesia) 智力资本对企业价值的影响:财务健康状况是否具有中介效应? 来自印度尼西亚制造业公司的证据
Pub Date : 2024-07-24 DOI: 10.61707/scpn4053
Sumiati, Risna Wijayanti, Cicik Retno Wati
The aim of this study is to determine the relationship between Intellectual Capital, Financial Health Performance, and Firm Value. This research analyzed 132 manufacturing companies listed on the Indonesian stock exchange over five years (2016–2020), with data sourced from corporate annual and financial reports. Regression analysis tested direct relationships, while path analysis with the Sobel test assessed mediation effects. The findings indicate that both intellectual capital and financial health performance significantly affect firm value directly; however, financial health performance does not show a significant mediation effect between intellectual capital and firm value. The results suggest that market participants consider information related to intellectual capital and financial health performance in their valuations, yet financial health performance does not reflect intellectual capital's capability to generate financial health. This study highlights the importance of intellectual capital and financial health performance for market participants. 
本研究旨在确定智力资本、财务健康绩效和企业价值之间的关系。本研究分析了 132 家在印尼证券交易所上市的制造业公司,时间跨度为五年(2016-2020 年),数据来源于企业年报和财务报告。回归分析检验了直接关系,而采用索贝尔检验的路径分析则评估了中介效应。研究结果表明,智力资本和财务健康表现都会对公司价值产生显著的直接影响;但是,财务健康表现在智力资本和公司价值之间并没有显示出显著的中介效应。结果表明,市场参与者在估值时会考虑与智力资本和财务健康绩效相关的信息,但财务健康绩效并不能反映智力资本产生财务健康的能力。本研究强调了智力资本和财务健康表现对市场参与者的重要性。
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引用次数: 0
A Model of Social Welfare of Village Farmers and Production Capacity: A Case of Agricultural Products in Indonesia 乡村农民的社会福利与生产能力模型:印度尼西亚农产品案例
Pub Date : 2024-07-24 DOI: 10.61707/h2g8e813
Nuraeni, Bambang Slamet Riyadi, M. Rozikin, Choirul Saleh, Wike
This research aims to understand the Social Welfare of Village Farmers and Production Capacity of Agricultural Products in Indonesia. This topic is of particular interest from both an ontological and a sociological perspective, in the context of public policyThe research questions were analyzed using a mixed methodology, combining qualitative and quantitative research.  The qualitative study data were collected through observation and documentation; the analysis was done through multiple steps like data reduction, presentation, verification also with the support of triangulation.  Quantitative data were collected through 100 respondents survey, analysed using Partial Least Square (PLS). The qualitative findings indicated that there was a need for information to be provided to stakeholders regarding the social welfare of village farmers and the production capacity of agricultural products in Indonesia. The implementation of this information would be beneficial. The quantitative findings indicated that public policy and social welfare had a positive and significant impact on production capacity. This result provided inputs for the creation of more effective regulations and policies for state agencies as public officials and practitioners in managing social welfare of village farmers and production capacity of agricultural products. 
本研究旨在了解印度尼西亚乡村农民的社会福利和农产品生产能力。本研究采用定性和定量研究相结合的混合方法分析研究问题。 定性研究数据是通过观察和记录收集的;分析是通过多个步骤完成的,如数据缩减、呈现、验证以及三角测量。 定量数据通过 100 名受访者调查收集,并使用偏最小二乘法(PLS)进行分析。定性研究结果表明,有必要向利益相关者提供有关印度尼西亚乡村农民社会福利和农产品生产能力的信息。这些信息的实施将是有益的。定量研究结果表明,公共政策和社会福利对生产能力有着积极而重要的影响。这一结果为国家机构作为公职人员和从业人员制定更有效的法规和政策,管理乡村农民的社会福利和农产品生产能力提供了依据。
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引用次数: 0
The Philosophical Meaning of Mandailing Tribe Customs in Ulu Barumun Sub-District in the Use of Flora and Fauna Lexicon: An Ecolinguistic Study 乌鲁巴鲁蒙分区曼达林部落习俗在使用动植物词典时的哲学意义:生态语言学研究
Pub Date : 2024-07-24 DOI: 10.61707/zjrzec92
Ernita Daulay, Dwi Widayati, T. Sinar, B. Tarigan
This research discusses the philosophical meaning of Mandailing tribal customs in Ulu Barumun District in the use of flora and fauna lexicon: an ecolinguistic study. This research focuses on the problem, namely what are the philosophical meanings of customs contained in Ulu Barumun District, Padang Lawas Regency in the use of flora and fauna lexicon: an ecolinguistic study.  The purpose of this study is to describe the philosophical meaning of Mandailing tribal customs in Ulu Barumun District, Padang Lawas Regency in the use of flora and fauna lexicon: an ecolinguistic study. The research method used in this research is qualitative with descriptive qualitative research design. The data in this study were collected by conducting direct interviews with 30 informants and direct observation at the research location. The informants chosen in this study are people in Ulu Barumun Subdistrict who have knowledge about customs and understand the use of flora and fauna lexicon in Mandailing tribal customs. There are 25 customs in Ulu Barumun Sub-district in the use of flora and fauna lexicon. The flora and fauna lexicon contained in their customs represents the wealth and values of personal or individual and social life used in daily life. The use of flora and fauna lexicon contained in their customs produces language components that have a very important role in the language system. 
本研究讨论了乌鲁巴鲁蒙地区曼达林部落习俗在使用动植物词典时的哲学含义:一项生态语言学研究。本研究关注的问题是:巴东拉瓦斯省乌鲁巴鲁蒙地区的习俗在使用动植物词汇时所包含的哲学含义是什么:一项生态语言学研究。 本研究的目的是描述巴东拉瓦斯行政区乌鲁巴鲁蒙地区曼达林部落习俗在使用动植物词汇时的哲学含义:一项生态语言学研究。本研究采用的研究方法是描述性定性研究设计。本研究通过对 30 名信息提供者进行直接访谈和在研究地点进行直接观察来收集数据。本研究选择的信息提供者是乌鲁巴鲁蒙分区的居民,他们了解曼达林部落风俗习惯,并理解动植物词汇在曼达林部落风俗习惯中的使用。乌鲁巴鲁蒙分区有 25 种使用动植物词典的习俗。其习俗中包含的动植物词汇代表了日常生活中使用的个人或个体及社会生活的财富和价值。习俗中包含的动植物词汇的使用产生的语言成分在语言系统中起着非常重要的作用。
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引用次数: 0
Explore the Interaction of Artists, Audience and Social Context in the Digital Communication of Dunhuang Murals 探索敦煌壁画数字传播中艺术家、受众和社会背景的互动关系
Pub Date : 2024-07-24 DOI: 10.61707/j0g5vj39
Si Chen, Verly Veto Vemol, Hasma Biti Ahmad
The Belt and Road Initiative, as an innovative continuation of the ancient Silk Road, provides a possibility for the exchange and docking of cultural values of countries around the world. As a cultural name card of China, Dunhuang culture is not only an important source of cultural consciousness and self-confidence, but also the best medium for cultural exchange and dialogue between the East and the West. Digital communication has the advantages of fast speed, wide audience and vivid information presentation, which opens up a new path for the inheritance and protection of Dunhuang culture. The use of digital technology to present Dunhuang culture to the public in a new way, so that the audience and Dunhuang culture have "close contact", to achieve an interactive experience. Artists provide artistic regeneration carriers for the digital communication of Dunhuang murals, audiences bring broader and more core inheritance forces for the digital communication of Dunhuang murals, and social context expands a multi-level and multi-dimensional strong communication platform for the digital communication of Dunhuang murals. In the process of digital communication of Dunhuang murals, the society, as an important carrier of digital communication of Dunhuang murals, broadened the form of dialogue and communication between artists and audiences, and the relationship between artists and audiences continued to develop towards a diversified and changeable trend. 
作为古丝绸之路的创新延续,"一带一路 "倡议为世界各国文化价值的交流与对接提供了可能。敦煌文化作为中国的文化名片,不仅是文化自觉和文化自信的重要源泉,也是东西方文化交流对话的最佳载体。数字传播具有速度快、受众广、信息呈现生动等优势,为敦煌文化的传承与保护开辟了一条新的路径。利用数字技术将敦煌文化以全新的方式呈现给大众,让观众与敦煌文化有 "亲密接触",实现互动体验。艺术家为敦煌壁画的数字传播提供了艺术再生载体,受众为敦煌壁画的数字传播带来了更广泛、更核心的传承力量,社会语境为敦煌壁画的数字传播拓展了多层次、多维度的强势传播平台。在敦煌壁画的数字化传播过程中,社会作为敦煌壁画数字化传播的重要载体,拓宽了艺术家与受众之间的对话与交流形式,艺术家与受众之间的关系不断向着多元多变的趋势发展。
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引用次数: 0
Ferdinand Magellan's Circumnavigation: Revolutionizing Global Navigation, Trade, and Cultural Exchange 费迪南德-麦哲伦的环球航行:全球航海、贸易和文化交流的革命性变革
Pub Date : 2024-07-24 DOI: 10.61707/r0xx9q57
Danny Susanto, M. Mahayana, Bastian Zulyeno, Suranta
Ferdinand Magellan's first circumnavigation of the globe marked a pivotal moment in worldwide exploration, profoundly shaping navigation, geography, and trade. This study examines the motivations behind Magellan's voyage, focusing on the strategic and economic significance of the Moluccas, and explores how the expedition revolutionized European understanding of global geography. Utilizing primary sources, particularly Antonio Pigafetta's detailed accounts, the research highlights Magellan's journey's contributions to cartography, the establishment of new trade routes, and the cultural exchanges between Europeans and indigenous peoples. The findings underscore the expedition's role in enhancing global trade networks and expanding scientific knowledge, paving the way for future explorations and integrating a globalized world. 
费迪南德-麦哲伦的首次环球航行标志着世界探险的关键时刻,深刻影响了航海、地理和贸易。本研究探讨了麦哲伦航行背后的动机,重点是摩鹿加群岛的战略和经济意义,并探讨了这次探险如何彻底改变了欧洲人对全球地理的认识。研究利用原始资料,特别是安东尼奥-皮加费塔(Antonio Pigafetta)的详细描述,强调了麦哲伦之旅对制图学、新贸易路线的建立以及欧洲人与土著人之间的文化交流所做出的贡献。研究结果强调了探险队在加强全球贸易网络和扩大科学知识方面的作用,为未来的探险和融入全球化世界铺平了道路。
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引用次数: 0
Content Analysis Tiktok on the Appearance Style of Teenagers in Belopa City, Luwu Regency 关于卢武地区贝洛帕市青少年外貌风格的内容分析 Tiktok
Pub Date : 2024-07-23 DOI: 10.61707/vywr4p95
Khizanatul Umulia Syardi, A. A. Unde, Sudirman Karnay
The TikTok application has become very popular among children, teenagers, and parents. No wonder that today's children have a cool and unique style of appearance, because they often see TikTok content that recommends trending outfits. This research is motivated by the impact of TikTok content on the appearance style of minors in Belopa City, Luwu Regency.This research uses a qualitative descriptive method of case study type. This study provides a picture of the reality of the impact of TikTok content that affects changes in children's appearance styles. This research is field research by making direct observations, in order to obtain accurate data, in accordance with the formulation of the problem in the research title (1) How is the impact of tiktok content on the appearance style of children under adolescence (2) Communication efforts made in preventing the negative impact of tiktok content. This research uses new media theory and imitation theory.The impact of TikTok content on the appearance style of minors which shows that the average teenage child begins to imitate to look like an adult through the TikTok application and uses the TikTok application as a tool for finding ideas for their outfit in appearance. The communication effort made is to educate their children properly and then their children want to listen to their parents in receiving advice. 
TikTok 应用程序在儿童、青少年和家长中非常流行。难怪如今的孩子们拥有酷炫独特的外貌风格,因为他们经常看到 TikTok 内容推荐的流行服饰。本研究的动机是 TikTok 内容对卢武地区 Belopa 市未成年人外观风格的影响。本研究采用了定性描述的个案研究方法,通过研究可以了解 TikTok 内容影响儿童外貌风格变化的现实情况。本研究通过直接观察进行实地研究,以获得准确的数据,符合研究题目中问题的表述(1)嘀嗒内容对青春期以下儿童外貌风格的影响如何(2)在预防嘀嗒内容负面影响方面所做的沟通努力。本研究采用了新媒体理论和模仿理论。TikTok 内容对未成年人外观风格的影响表明,普通青少年儿童开始通过 TikTok 应用程序模仿成人的外观风格,并将 TikTok 应用程序作为寻找外观装扮创意的工具。在沟通方面所做的努力是正确教育子女,然后子女愿意听从父母的建议。
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引用次数: 0
Overcoming Religious Prejudice Among Indonesian Students Through Islamic Education Based on Religious Maturity 通过基于宗教成熟度的伊斯兰教育克服印尼学生的宗教偏见
Pub Date : 2024-07-23 DOI: 10.61707/927j4783
Ermis Suryana, Munawar Rahmat, Endis Suryana, Udin Supriadi, Nunuy Nurjanah
Religious prejudice adorns socio-religious issues in Indonesia, including on state university campuses. Some Muslim student activists are very aggressive in calling non-Muslims and minority Islamic sects as infidels. Their negative prejudice is that Christians and Hindus are infidels because they have three Gods. The Shi'a are heretical because they prioritize Imam Ali over the Prophet. Ahmadiyah is not Islam because they believe in Mirza Gulam Ahmad as the Prophet. However, their accusations have no reliable basis. Meanwhile, mature and religious students have positive and tolerant attitudes. The research aims to counteract religious prejudice in Muslim students through Islamic education based on religious maturity—a mixed-method research method. The research instrument is an inventory of religious prejudice and religious maturity. The research respondents were 300 Muslim students in Bandung and Palembang. The research results show that the religious maturity approach in Islamic education has effectively prevented religious prejudice in students. Before college, half of the respondents had a prejudice against non-Muslims and minority Islamic schools. But after college, their unfavorable discriminations diminished. They say that among non-Muslims, some believe and deserve to go to heaven. Shi'a and Ahmadiyya are both Muslims. The implication is that Islamic education based on religious maturity needs to be implemented in universities. 
在印度尼西亚,包括在国立大学校园内,宗教偏见充斥着社会宗教问题。一些穆斯林学生活动分子非常激进地称非穆斯林和伊斯兰少数教派为异教徒。他们的负面偏见是,基督徒和印度教徒是异教徒,因为他们有三个神。什叶派是异端,因为他们把伊玛目阿里置于先知之上。艾哈迈德派不是伊斯兰教,因为他们相信米尔扎-古拉姆-艾哈迈德是先知。然而,他们的指责没有可靠的依据。与此同时,成熟和虔诚的学生则持积极和宽容的态度。本研究旨在通过基于宗教成熟度的伊斯兰教育--一种混合方法研究法--来消除穆斯林学生的宗教偏见。研究工具是宗教偏见和宗教成熟度清单。研究对象是万隆和巴伦邦的 300 名穆斯林学生。研究结果表明,伊斯兰教育中的宗教成熟度方法有效地防止了学生的宗教偏见。上大学前,半数受访者对非穆斯林和少数民族伊斯兰学校持有偏见。但上大学后,他们的不利歧视减少了。他们说,在非穆斯林中,有些人相信并应该上天堂。什叶派和艾哈迈迪耶派都是穆斯林。这意味着需要在大学开展基于宗教成熟度的伊斯兰教育。
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引用次数: 1
Stimulus and Response of Verbal Violence Delivered and Gender Acceptance in Social Media: A Psycholinguistic Study 社交媒体中语言暴力的刺激和反应以及性别接受度:心理语言学研究
Pub Date : 2024-07-23 DOI: 10.61707/kqqh7039
Rahmawati Rahmawati, Gustianingsih Gustianingsih, D. Deliana, T. Syarfina
This research is motivated by the application of the Psycholinguistic Study framework with a focus on gender-based verbal violence on social media on Instagram and TikTok accounts. This study uses the Psycholinguistic Behaviorism theory pioneered by John B. Watson. This type of research was conducted using a qualitative descriptive approach. The research sample was taken by purposive sampling technique based on certain considerations in accordance with the research objectives. The data collection technique uses observation and documentation techniques. Data analysis activities are data reduction, data presentation, and drawing conclusions. The data in this study are in the form of written comments in verbal violence on social media in the form of 100 data contained in Instagram and TikTok media accounts spoken by netizens who write comments on other people's media accounts. The results of this study found the stimulus and response to verbal violence that was delivered and received by gender on social media using Watson's theory (1958) which contained three principles in the flow of behaviorism, namely, firstly emphasizing conditioned responses as elements or builders of actors, secondly behavior is learned as a consequence of environmental influences, the third focuses on animal behavior. 
本研究以社交媒体 Instagram 和 TikTok 账户上的性别语言暴力为重点,应用心理语言学研究框架。本研究采用了约翰-B-沃森(John B. Watson)开创的心理语言行为主义理论。此类研究采用定性描述法。研究样本是根据研究目标,基于一定的考虑因素,采用目的性抽样技术抽取的。数据收集技术采用观察和记录技术。数据分析活动包括数据还原、数据展示和得出结论。本研究的数据形式为社交媒体上的语言暴力中的书面评论,其形式为在 Instagram 和 TikTok 媒体账户中包含的 100 条数据,这些数据由在他人媒体账户上撰写评论的网民发言提供。华生理论(1958 年)包含了行为主义流派的三个原则,即第一强调条件反应是行为者的要素或构建者,第二行为是作为环境影响的结果而学习的,第三侧重于动物行为。
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引用次数: 0
Study on Mechanical Properties of Moso Bamboo in Jian'ou City, Fujian Province, China 中国福建省建瓯市毛竹力学性能研究
Pub Date : 2024-07-23 DOI: 10.61707/pa6ck777
Kaifeng Chen, S. S. Suhaily
The original bamboo material of 3 to 4-year-old moso bamboo in Jian'o City, Fujian Province, was used as the research object. Study the change of mechanical properties such as axial compressive strength, bending strength, tensile strength, shear strength, and hardness test. The main work and results of this paper include:Forty-five longitudinal compression specimens on moso bamboo tubes were tested to investigate the effects of different sizes and bamboo knots on the axial compressive strength of the moso bamboo tubes. The mean tensile strength of moso bamboo was found to be 165.13 N/㎟. A total of 27 shear specimens of 5cm moso bamboo tubes were tested, and their average shear strength was 2.61Mpa; he average flexural strength of moso bamboo was 172.48N/㎟.  The hardness of moso bamboo specimens was tested using the Janka hardness method. The hardness of each part of Moso bamboo was significantly different.Comparing the mechanical properties of moso bamboo with other wood timber, moso bamboo showed better mechanical properties, the research hoped to provide a theoretical basis and scientific evidence for a comprehensive understanding of the complex mechanical properties of Fujian moso bamboo and the use of moso bamboo in high value-added applications. 
以福建省建瓯市 3 至 4 年生毛竹原竹为研究对象。研究轴向压缩强度、弯曲强度、拉伸强度、剪切强度、硬度测试等力学性能的变化。本文的主要工作和结果包括:试验了 45 个毛竹管纵向压缩试样,研究了不同尺寸和竹节对毛竹管轴向压缩强度的影响。结果发现,毛竹的平均抗拉强度为 165.13 牛/㎟。共测试了 27 个 5 厘米毛竹剪切试样,其平均剪切强度为 2.61 兆帕;毛竹平均弯曲强度为 172.48 牛/㎟。 毛竹试样的硬度采用扬卡硬度法进行测试。毛竹与其他木材的力学性能比较,毛竹显示出更好的力学性能,该研究希望为全面了解福建毛竹复杂的力学性能以及毛竹在高附加值应用领域的使用提供理论依据和科学依据。
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引用次数: 0
Validation of Multicultural Leadership Model for Chinese School Administrators in Northeast Region of Thailand 泰国东北部地区华人学校管理者多元文化领导力模型的验证
Pub Date : 2024-07-23 DOI: 10.61707/gvnybt86
Bilyu Yang, Saowanee Sirisooksilp, Nuchwana Luanganggoon, K. Tang
This research was aimed to use grounded theory to uncover underlying processes, interactions, and contexts that shape effective multicultural leadership practices. A total of five Chinese school principal were purposively selected from northeast region of Thailand participated in semi-structured interviews using an interview guide as a tool. The qualitative data were analyzed using Multi-Attitude-Consensus-Reading method. The results revealed that a total of 34 approaches and their key success indicators can be utilized by Chinese school administrators to promote multicultural developmental practices. In conclusion, this Multicultural Leadership Model has been validated in terms of its practicality. 
本研究旨在利用基础理论揭示形成有效的多元文化领导实践的基本过程、互动和背景。研究人员从泰国东北部地区有目的地挑选了五名华校校长,以访谈指南为工具,对他们进行了半结构化访谈。采用多态度共识阅读法对定性数据进行了分析。结果显示,共有 34 种方法及其关键成功指标可供中国学校管理者用于促进多元文化发展实践。总之,这一多元文化领导力模型的实用性得到了验证。
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引用次数: 0
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International Journal of Religion
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