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The development of Islamic banks in Indonesia today can be said to be slow when compared to conventional banks. There are several challenges that cause this, such as capital problems, the development of sharia product innovations, to the inadequate quality of human resources, to limited infrastructure in sharia economic development. In this study, we will discuss one of these challenges, namely the development of sharia product innovation or called sharia product differentiation. The purpose of this study is to determine the effect of product differentiation, on people's decisions in choosing banks and products to be used and their impact on the development of Islamic banks in Indonesia. This research is descriptive research using secondary data related to the effect of product differentiation on Islamic banking. The population in this study are residents throughout Indonesia who use Islamic banks. The results of the study indicate that the variable in question, namely product differentiation, is considered important so that it has an impact on people's decisions to choose whether to use products from Islamic banks. This will automatically encourage the growth rate of Islamic banks in Indonesia.

This idea originated from the speech of the Minister of Finance at the 2nd Annual Conference of Islamic Finance in 2017 on the management of zakat and taxes. This paper critically discusses the regulation of income tax and zakat income in Indonesia and Malaysia. Furthermore, this paper aims to compare the treatment of zakat on personal income tax reporting with personal income tax in Malaysia. This study used a research design that adopts the Plomp & Nieveen’s (2007) development model with adjustments, by collecting data through document studies, literature studies, and in-depth interviews with zakat and tax practitioners. The results of the discussion show that Indonesia has not implemented zakat as a tax credit like Malaysia. Indonesia also does not yet have a national standard for zakat calculation.The theoretical implication based on the results of the discussion shows that there is no significant reduction in personal income tax payable because zakat is recognized as an “expense” not as a “tax deduction” so that the tax burden is borne by the WPOP is still high. The Indonesian government needs to consider a policy of recognizing zakat as a tax credit to ease the double burden borne by the WPOP. The government also needs to consider a single standard of calculating income zakat as well as calculating income tax.

Field testing is divided into 2 tests i.e. by destroying test structures or destructive tests and without destroying the structure or called a non-destructive test (NDT) One of them using the ultrasonic pulse rate (UPV). The study used the PUNDIT PL-200 tool to perform a concrete density analysis process based on the parameters generated from the UPV tool. The parameters taken on this test are rapid ultrasonic wave velocity. The study used a cylinder test object with a diameter of 15 cm and a height of 30 cm. Test objects are differentiated into 4 age of concrete 7 days, 14 days, 21 days, and 28 days. The results that get in the study's quick value of wave vines are constantly increasing according to the age

Abstrak - Program Studi Sastra Inggris di Universitas Islam Negeri Sunan Ampel Surabaya (UINSA) telah ditemukan permasalahan bahwa belum ada yang melakukan clustering pada topik skripsi mahasiswa. Clustering tersebut digunakan dalam topic modelling untuk melihat tren dan kesuaian minat pada Program Studi Sastra Inggris UINSA. Metode Latent Dirichlet Allocation (LDA) merupakan salah satu metode topic modelling yang paling populer saat ini. Dalam penelitian ini mengambil sejumlah 584 abstact skirpsi dalam bahasa inggris sebagai dataset. Penggunaan dataset berbahasa inggris dikarenakan pada pre-processing data yang tersedia standartnya baru untuk bahasa inggris. Setelah melewati proses tersebut, setiap kata yang muncul akan dihitung menggunakan metode Bag of Word. Metode LDA mengklusterkan dengan menglihat jumlah kemunculan kata pada Bag of Word, kemudian menentukan jumlah cluster atau jumlah topik dan menentukan jumlah iterasi. LDA menandai setiap kata pada topik secara semi random distribution kemudian menghitung probabilitas topik pada dokumen dan menghitung probabilitas kata pada topik setiap iterasinya. Penelitian ini melakukan percobaan pemodelan topik sebanyak 5 kali uji iterasi dan jumlah topik yang berbeda. Berdasarkan percobaan tersebut telah didapatkan hasil kemudian dianalisis bahwa 3 adalah jumlah topik yang paling fit. Hasil tersebut diujikan secara kualitatif kepada pihak stakeholder Program Studi Sastra Inggris UINSA, dan dinyatakan sesuai dengan tren serta minat pada Program Studi Sastra Inggris UINSA. Kata kunci : Clustering, Iterasi, LDA, Probabilitas, Topic Modelling.

The most common therapy on men who suffered fertility decline due to aging was called “T Therapy”, but that’s therapy has long-term risks of sexual dysfunction, metabolic syndrome, prostate, and cardiovascular system. Stem cells are an alternative therapy can be used for ameliorate testicular fuction because of their ability to differentiate into various cell types. The aim of this study was to evaluate the injection of hWJ-MSC in physiologic aging male rats on testicular function. This study was used 3 young male rats (8-12 weeks) and 6 physiological aging male rats (22-24 months) which divided into 3 groups, (i) the young rats, (ii) physiological aging male rats, and (iii) physiological aging male rats that injected with hWJ-MSCs. The young rat group did not give any treatment, physiological aging male rats received NaCl (0.9%) 0.4 mL, and the treatment group received 1x106 cells/kg BW of hWJ-MSCs. The observations were performed on the macroscopical and histological analysis. The result indicates that the younger group had the lowest body weight (154.6 g) and the percentage of the testis weight on the body weight was highest (2.2%) compared to the other groups (P>0.05). The physiological aging rats group had the smallest tubule (9726.9 ìm2) with a largest interstitial area (1117.1 ìm2) compared the other groups (P>0.05). After injection of hWJ-MSC, the tubule area became wider followed by narrowing of the interstitial area (P>0.05). The difference in the body weights is due to the different age of the rat. Improvement of tubule area and interstitial area due to the ability of hWJ-MSCs to improve spermatogenic cells within the tubule. Injection of hWJ-MSCs has been shown to increase fertility in aging rats.

This study aims at understanding the meaning of the loan in the loan business services based on the members’ perceptions of Eko Kapti cooperative. This study uses Transcendental Phenomenology approach by Edmund Husserl. The results of this study show that the “the loan services are the results of inconsistencies in the use of a principle”, whether using syariah or conventional principles, so that the existing loan business services are considered as part of syariah containing usury.

The primary focus of this review article mainly emphasizes the light absorption enhancement for various nanostructured gratings assisted metal-semiconductor-metal photodetectors (MSM-PDs) that are so far proposed and developed for the improvement of light capturing performance. The MSM-PDs are considered as one of the key elements in the optical and high-speed communication systems for applications such as faster optical fiber communication systems, sensor networks, high-speed chip-to-chip interconnects, and high-speed sampling. The light absorption enhancement makes the MSM-PDs an ideal candidate due to their excellent performances in detection, especially in satisfying the high-speed or high-performance device requirements. The nano-grating assisted MSM-PDs are preordained to be decorous for many emerging and existing communication device applications. There have been a significant number of research works conducted on the implementation of nano-gratings, and still, more researches are ongoing to raise the performance of MSM-PDs particularly, in terms of enhancing the light absorption potentialities. This review article aims to provide the latest update on the exertion of nano-grating structures suitable for further developments in the light absorption enhancement of the MSM-PDs.

Jasa Pinjaman merupakan bagian dari Koperasi didalam unit usaha Simpan Pinjam, yang dihasikan atas ketidakkonsistenan dalam penerapan suatu prinsip, apakah koperasi menggunakan prinsip syariah atau prinsip konvensional sehingga akan menghasilkan penyimpangan. Hal ini bisa tercermin karena jasa pinjaman yang selama ini terjadi di Koperasi Simpan Pinjam merupakan gabungan dari Al-Qardh yang mewakili dari prinsip syariah dan Hutang yang mewakili dari prinsip konvensional.

Aim To determine the effect of secretome hypoxia mesenchymal stem cells (SH-MSCs) on the relative gene expression of hypoxia inducible factor-1a (HIF-1a) and basic fibroblast growth factor (bFGF) in accelerating histomorphometric repair of tendon to bone interface healing in rats acute rotator cuff tear (RCT) model. Methods This is experimental research with posttest control group design. Thirty-male Wistar rats were divided into five treatment groups: healthy group and rotator cuff reconstruction group included four groups: SH-MSCs W2 (the treatment group was given a SH-MSCs 0.5 mL and terminated at weeks 2), NaCl W2 (the control vehicle group was given NaCl 0.5 mL and terminated at weeks 2), SH-MSCs W8 (the treatment group was given a SH-MSCs 0.5 mL and terminated at weeks 8), and NaCl W8 (the control vehicle group was given NaCl 0.5 mL and terminated at weeks 8). On the termination day, all the rats were terminated and HIF-1a and bFGF gene expression were analysed using qRT-PCR. Results SH-MSCs significantly increased the HIF-1a and bFGF gene expression than NaCl group even in week 2 and week 8. The highest increased gene expression of HIF-1a and bFGF was on week 8. Conclusion SH-MSCs are important in the healing repair process of tendon-to-bone interface in acute RCT model rats through increasing gene expression of HIF-1α and bFGF., (Copyright© by the Medical Assotiation of Zenica-Doboj Canton.)

Background: Immune-mediated inflammatory injury among systemic lupus erythematosus (SLE) individuals may be involved by dendritic cells (DCs) abnormality though the underlying mechanism remains incompletely understood., Objective: This study aimed to elaborate MSCs' potential in suppressing abnormal DCs cell function on peripheral blood mononuclear cells (PBMCs) among SLE patients., Methods: MSCs were isolated from human umbilical cord blood. On the other side, human PBMCs were isolated from 20 active SLE patients and 5 healthy controls. The PBMCs of SLE patients were divided into 5 groups: sham (Sh) and control (C) groups were treated with standard medium, and the treatment groups (T1, T2 and T3) was co-cultured with hUC-MSC at doses of 1:1, 1:25, and 1:50 (MSCs:PBMCs). The expression of CD11c in DCs was analyzed using flow cytometry, while the level of TNF-α, IFN-γ, IL-6 and IL-10 was analyzed using cytometric bead array (CBA)., Results: The MSCs significantly downregulates CD11c of dendritic cells in all treatment groups. MSCs also significantly suppress the level of TNF-α, IFN-γ, IL-6 and the significantly enhance IL-10 level in all treatment groups., Conclusion: Therefore, MSCs could suppress DCs through regulating the proinflammatory milieu in PBMCs of SLE patients., (© 2023 Dewi Masyithah Darlan, Andi Raga, Adi Muradi Muhar, Agung Putra, Iffan Alif.)

Aim Mesenchymal stem cells (MSCs) have potent immunosuppressive properties to control systemic lupus erythematosus (SLE) disease by inhibiting indoleamine 2,3-dioxygenase (IDO), and increasing regulatory T cells (Treg) to control innate and adaptive immune cells. However, the interaction and mechanism regarding IDO and B cells in the co-culture of MSC and SLE peripheral blood mononuclear cell (PBMCs) remain unclear. This study aimed to investigate the effects of MSCs in controlling B cells through IDO expression in PBMC of SLE patients. Methods This study used a post-test control group design. MSCs were obtained from human umbilical cord blood and characterized according to their surface antigen expression and multilineage differentiation capacities. PBMCs isolated from SLE patients were divided into five groups: sham, control, and three treatment groups. The treatment groups were treated by co-culturing MSCs to PBMCs with a ratio of 1:10, 1:25, and 1:40 for 72 h incubation. The B cell levels were analysed by flow cytometry with cytometric bead array (CBA) and the IDO levels were determined by ELISA. Results The percentages of B cells decreased significantly in groups treated by dose-dependent MSCs, particularly in T1 and T2 groups. These findings were aligned with the significant decrease of the IDO level. Conclusion MSCs control B cells-mediated by a decrease of IDO in PBMC of SLE patients., (Copyright© by the Medical Assotiation of Zenica-Doboj Canton.)

Background: Allergic Rhinitis (AR) is the most common immunological disease that has been associated with inflammatory responses and is characterized by sneezing. Previous studies found that AR's allergen exposure significantly induces plasma cells and reduces regulatory T (Treg) cells, a population that contributes to control AR. Therefore, upregulating Treg expression can regulate plasma cells leading to inhibit sneezing in AR. Mesenchymal stem cells (MSCs) are multipotent stem cells that have the immunoregulatory and antiinflammation ability by secreting various cytokines including IL-10 and TGF-β which potent as a promising therapeutic modality for allergic airway diseases, including AR., Objective: To investigate the role of MSCs in generating CD4+, CD25+, and Foxp3+ Regulatory T cells associated with suppressing plasma cell in AR model., Methods: In this study, fifteen male Wistar rats (6 to 8 weeks old) were randomly divided into three groups (control group, sham group, and MSCs treatment group). OVA nasal challenge was conducted daily from day 15 to 21, and MSCs (1x10 6 ) were administrated intraperitoneally to OVA-sensitized rats on day 21. Sneezing was observed from day 22 to 28. The rats were sacrificed on day 22 and day 28. The expression of CD4+ CD25+ Foxp3+ in Treg and plasma cells was analyzed by flow cytometry assay., Results: This study showed that the percentage of plasma cell and sneezing times significantly decreased in MSCs treatment. This finding was aligned with the significant increase of CD4+CD25+Foxp3+ Treg level., Conclusion: MSCs administration suppress plasma cells population and sneezing times by up regulating Treg to control AR., Competing Interests: There are no conflicts of interest., (© 2021 Lia Restimulia, Syafruddin Ilyas, Delfitri Munir, Agung Putra, Teti Madiadipoera, Farhat Farhat, Rosita Juwita Sembiring, Muhammad Ichwan, Nur Dina Amalina, Iffan Alif.)

Objective : Wound healing without fibrosis remains a clinical challenge and a new strategy to promote the optimal wound healing is needed. Mesenchymal stem cells (MSCs) can completely regenerate tissue injury due to the robust MSCs ability in controlling inflammation niche leading to granulation tissue formation, particularly through a release of various growth factors including transforming growth factor-β (TGF-β). In response to TGF-β stimulation, fibroblasts differentiate into myofibroblast, marked by alpha-smooth muscle actin (α-SMA) that leads to wound healing acceleration. On the other hand, sustained activation of TGF-β in wound areas may contribute to fibrosis-associated scar formation. The aim of this study was to evaluate the α-SMA expression of myofibroblast induced by MSC-released TGF-β during wound healing process. Materials and Methods : Twenty-four full-thickness excisional rat wound models were randomly divided into four groups: sham (Sh), Control (C), and MSCs treatment groups; topically treated by the MSCs at doses 2x10 6 cells (T1) and 1x10 6 cells (T2), respectively. While the control group was treated with NaCl. TGF-β level was determined using ELISA assay, α-SMA expression of myofibroblast was analyzed by immunofluorescence staining, and wound size measurement was calculated using a standard caliper. Results : This study showed a significant increase in TGF-β levels in all treatment groups on days 3 and 6. This finding was consistent with a significant increase of α-SMA expression of myofibroblast at day 6 and wound closure percentage, indicating that MSCs might promote an increase of wound closure. Conclusion : MSCs regulated the release of TGF-β to induce α-SMA expression of myofibroblast for accelerating an optimal wound healing., Competing Interests: None, (Copyright © Journal of Stem Cells and Regenerative Medicine.)

Aim To analyse the ability of mesenchymal stem cells (MSCs) to regulate interleukin 6 (IL-6) and transforming growth factor (TGF-β) expression in vitro under co-culture conditions in human systemic lupus erythematosus (SLE). Method This study used a post-test group design that used peripheral blood mononuclear cells (PBMCs) from SLE patients at Kariadi Hospital, Semarang, Indonesia, and MSCs from a human umbilical cord. The cells were divided into two groups. The control group of PBMCs was treated with a standard medium, and the treatment group was co-cultured with the MSCs at a 1:40 ratio. Following 24 h incubation, the levels of IL-6 and TGF-β released in the culture medium were measured using a specific ELISA assay. Results This study showed a significant decrease in IL-6 level (p<0.05) and a significant increase in TGF-β level (p<0.001) following 24 h of co-culture incubation of human SLE PBMCs cells and MSCs. Conclusion The PBMCs-to-MSCs ratio of 1:40 can regulate the IL-6 and TGF-β levels in human SLE PBMCs., (Copyright© by the Medical Assotiation of Zenica-Doboj Canton.)

Background: Mesenchymal stem cells (MSCs) migrate and transmigrate to acute liver failure (ALF) area due to vascular endothelial growth factor (VEGF) stimulation as an attractant molecule then actively giving the paracrine signaling and or differentiating into primary hepatocytes, however the best route of MSCs transplanted to liver injury area remains unclear., Aim: In this study we compare intravenous (IV) and intraperitoneal (IP) route of MSCs administration by analyzing serum glutamic pyruvic transaminase (SGPT), serum glutamic-oxaloacetic transaminase (SGOT) and bilirubin level as improvement markers of liver function and VEGF as attractant-proliferation molecule on days 2 and 5., Materials and Methods: Eighteen male Sprague-Dawley rats weighting 200 g were used in this study. They were divided in three study groups: vehicle control, IP and IV groups. The IV group was treated by MSCs at dose 1&times;106 by lateral tail vein injection and IP group received 1&times;106 MSCs via IP injection. The level of SGPT, SGOT and bilirubin were measured by an automatic analyzer, the VEGF level using enzyme-linked immunosorbent assay (ELISA), while the CD73 expression was evaluated using immunohistochemistry., Results: This study showed that IV injection of MSCs was more efficient for increasing liver function than IP treatment group that confirmed by the observed significant decrease in SGPT, SGOT and bilirubin level on days 2 and 5 (p&lt;0.001). This effect was most likely mediated by the significant increase of VEGF level (p&lt;0.05) on days 2 and 5., Conclusion: Our result conclude that an IV administration of MSCs was more efficacious than the IP administration for liver injury regeneration., (This is an open access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.)