bluuebunny/crossref_metadata_2025 huggingface dataset:
COVID-19 Mental Health Impact and Readiness to Be Vaccinated Among Medical Academic Staff in Non-EU and EU Countries
Authors: Zekja Ilirjana , Kamberi Fatjona , Bruijn Ria , Kokuri Tedi , Asimakopoulou Evanthia
Published: April 2023

The COVID-19 pandemic has resulted in the worst public health catastrophe in recent history, impacting people's mental health and increasing concern over vaccinations. Between early May and late June 2021, a web-based survey that included higher education institutions from three countries (Albania, Belgium, and Cyprus) was conducted. The purpose was to assess the impact of the COVID-19 pandemic on the mental health of academic staff, what affects their readiness to get the COVID-19 vaccine, and whether there is a link between the country of residence and readiness to be vaccinated. The short version of the Depression, Anxiety, and Stress Score (DASS) questionnaire and a section of questions on vaccination readiness supported by the Health Belief Model were used for data collection. The final study sample was composed of 87 academics, both in Albania (n = 57) and in European Union (EU) countries (n = 30). Females comprised 91.2% of the Albanian participants and 63.3% of the EU countries participants. 89.7% of Albanian participants reported significantly higher proportions of prior COVID-19 (p = 0.001), compared to only 10.3% of EU country participants. Participants from Albania were less likely to vaccinate family members against COVID-19, and there was a significant association between this finding and whether an institution was affiliated with the EU (p = 0.007). In the two study groups, the DASS indicators showed a significant association between stress (p = 0.012) and depression (p = 0.011). The findings indicated that the pandemic affected the academic staff's mental health. When compared to academic staff members working in the EU, Albanian participants exhibited a larger prevalence of moderate-to-extremely severe depression and stress, which had an impact on their intentions to vaccinate against COVID-19. The results are essential to developing mental health coping strategies and approaches for increasing vaccination uptake, especially in developing countries.
Assessment of serum Pentraxin3 level in Iraq patients with and without Diabetic Retinopathy
Authors: Hassan Zena M , A Hamdi Rana , Al.Mohammadaw halaf G Hussein , H Basal Rassmia
Published: April 2023

Diabetic retinopathy is the main cause of vision loss worldwide. It is considered one of the most severe diabetic microvascular complications affecting the retina's blood vessels due to prolonged hyperglycemia. Pentraxin 3 is an acute-phase glycoprotein that is correlated with inflammation. Inflammation is mechanistically involved in the development of diabetic retinopathy. This study aims to measure serum pentraxin3 levels in type 2 diabetic patients with and without retinopathy and compare their levels to controls. Also, investigate the relationship between circulating pentraxin3 and the development of diabetic retinopathy. This case–control study included one hundred and twenty (120) individuals aged 40 to 70 years. Individuals were divided into 3 groups: Group 1 included 40 types 2 diabetic patients with retinopathy, group 2 included 40 type 2 diabetic patients without retinopathy and group 3- included 40 persons as controls. Significant increase in the mean value of serum pentraxin3 in the diabetic patient with retinopathy as compared to diabetic patients with and without retinopathy as compared to and control(p=0.000) as well as a significant increase in the mean value of serum pentraxin3 in the diabetic patient with retinopathy as compared to diabetic patients without retinopathy (p=0.000). In addition, a significant positive correlation was found between serum pentraxin3 level and HbA1C in diabetic patients with retinopathy group (r=0.936, p= 0.0001). Higher serum level of pentraxin 3 in diabetic patients with retinopathy and its association with poor glycemic control, as well as pentraxin 3, is an acute-phase reactant, so serum pentraxin 3 levels may have a significant role in the initiation and development of diabetic retinopathy.

Keywords: diabetes mellitus, diabetic retinopathy, pentraxin‑3.
Effect of Rapid Urbanization in Mainland China on the Seasonal Influenza Epidemic: Spatiotemporal Analysis of Surveillance Data From 2010 to 2017
Authors: Lei Hao , Zhang Nan , Niu Beidi , Wang Xiao , Xiao Shenglan , Du Xiangjun , Chen Tao , Yang Lei , Wang Dayan , Cowling Benjamin , Li Yuguo , Shu Yuelong
Published: April 2023

Background

The world is undergoing an unprecedented wave of urbanization. However, the effect of rapid urbanization during the early or middle stages of urbanization on seasonal influenza transmission remains unknown. Since about 70% of the world population live in low-income countries, exploring the impact of urbanization on influenza transmission in urbanized countries is significant for global infection prediction and prevention.

Objective

The aim of this study was to explore the effect of rapid urbanization on influenza transmission in China.

Methods

We performed spatiotemporal analyses of province-level influenza surveillance data collected in Mainland China from April 1, 2010, to March 31, 2017. An agent-based model based on hourly human contact–related behaviors was built to simulate the influenza transmission dynamics and to explore the potential mechanism of the impact of urbanization on influenza transmission.

Results

We observed persistent differences in the influenza epidemic attack rates among the provinces of Mainland China across the 7-year study period, and the attack rate in the winter waves exhibited a U-shaped relationship with the urbanization rates, with a turning point at 50%-60% urbanization across Mainland China. Rapid Chinese urbanization has led to increases in the urban population density and percentage of the workforce but decreases in household size and the percentage of student population. The net effect of increased influenza transmission in the community and workplaces but decreased transmission in households and schools yielded the observed U-shaped relationship.

Conclusions

Our results highlight the complicated effects of urbanization on the seasonal influenza epidemic in China. As the current urbanization rate in China is approximately 59%, further urbanization with no relevant interventions suggests a worrisome increasing future trend in the influenza epidemic attack rate.
Evaluating the Discriminatory Ability of the Sickle Cell Data Collection Program’s Administrative Claims Case Definition in Identifying Adults With Sickle Cell Disease: Validation Study
Authors: Singh Ashima , Sontag Marci K , Zhou Mei , Dasgupta Mahua , Crume Tessa , McLemore Morgan , Galadanci Najibah , Randall Eldrida , Steiner Nicole , Brandow Amanda M , Koch Kathryn , Field Joshua J , Hassell Kathryn , Snyder Angela B , Kanter Julie
Published: April 2023

Background

Sickle cell disease (SCD) was first recognized in 1910 and identified as a genetic condition in 1949. However, there is not a universal clinical registry that can be used currently to estimate its prevalence. The Sickle Cell Data Collection (SCDC) program, funded by the Centers for Disease Control and Prevention, funds state-level grantees to compile data within their states from various sources including administrative claims to identify individuals with SCD. The performance of the SCDC administrative claims case definition has been validated in a pediatric population with SCD, but it has not been tested in adults.

Objective

The objective of our study is to evaluate the discriminatory ability of the SCDC administrative claims case definition to accurately identify adults with SCD using Medicaid insurance claims data.

Methods

Our study used Medicaid claims data in combination with hospital-based medical record data from the Alabama, Georgia, and Wisconsin SCDC programs to identify individuals aged 18 years or older meeting the SCDC administrative claims case definition. In order to validate this definition, our study included only those individuals who were identified in both Medicaid’s and the partnering clinical institution’s records. We used clinical laboratory tests and diagnostic algorithms to determine the true SCD status of this subset of patients. Positive predictive values (PPV) are reported overall and by state under several scenarios.

Results

There were 1219 individuals (354 from Alabama and 865 from Georgia) who were identified through a 5-year time period. The 5-year time period yielded a PPV of 88.4% (91% for data from Alabama and 87% for data from Georgia), when only using data with laboratory-confirmed (gold standard) cases as true positives. With a narrower time period (3-year period) and data from 3 states (Alabama, Georgia, and Wisconsin), a total of 1432 individuals from these states were included in our study. The overall 3-year PPV was 89.4% (92%, 93%, and 81% for data from Alabama, Georgia, and Wisconsin, respectively) when only considering laboratory-confirmed cases as true cases.

Conclusions

Adults identified as having SCD from administrative claims data based on the SCDC case definition have a high probability of truly having the disease, especially if those hospitals have active SCD programs. Administrative claims are thus a valuable data source to identify adults with SCD in a state and understand their epidemiology and health care service usage.
Effect of probiotics on honeymoon period duration and glycemic control of type one diabetes mellitus: A randomized controlled double blind clinical trial study protocol (Preprint)
Authors: moazzen Nasrin , ghaemi nosrat , ahanchian hamid , nikpoor sara , Bagheri Sepideh
Published: April 2023

BACKGROUND

type 1 diabetes is one of the most chronic diseases of childhood. The therapeutic recommendation for this condition is quite complex and needs changes in lifestyle. Recently the role of gut microbiota has received attention as a possible mechanism in the pathogenesis and control of the disease.

OBJECTIVE

to study the effect of probiotics on glycemic control and duration of honeymoon period in newly diagnosed type 1 diabetic children

METHODS

One hundred thirty Children aged 6-18 years old with newly diagnosed diabetes type one participate in the trial they are randomly assigned to the intervention or control group. The patients will receive a six month course of probiotics or placebo besides their conventional treatment with insulin. And they will be followed for at least one year. Participants are followed at 3 month intervals for one year. At each visit anthropometrical data, glycemic control and total dose of insulin required to keep the optimal glycemic control is evaluated and registered.

RESULTS

the study is being performed.

CONCLUSIONS

There is evidence that alterations in gut microbiota is seen in children with diabetes. In this study we aim to evaluate the effect of probiotic administration on the duration of honeymoon period in pediatrics with type one diabetes and their glycemic control and insulin requirements.

CLINICALTRIAL

Clinical trial registration: IRCT20200117046164N3
Relationship between Real Earnings Management with Cost of Debt in Chinese Listed High-Tech Enterprises: The Perspective of Corporate Income Tax Incentives
Authors: Liu Zhen-Jia
Published: April 2023

To encourage corporate investment in innovation or R&D and foster innovative firms, the government of China established standards for the certification of high-tech enterprises in 2008. The business entities that fulfill these standards are entitled to tax deductions. One of the criteria is the ratio of R&D expenses to sales exceeding a specific percentage (which depends on the annual revenue) in the preceding 3 years. Moreover, this study examines data from the CSMAR database for the period 2008-2019 and includes data from 8,233 listed high-tech enterprises. The results show that if the proportion of pre-managed R&D expenses to pre-managed sales that are less than 6% (or 5%), 4%, or 3% in the past three years of firms with different sales range in the current year and managed earnings through sales or R&D expenses to fulfill the standards required for the certification positively influenced the costs of debt (non-significant).
UTERINE LEIOMYOMA: CLINICAL MANIFESTATIONS AND PERCEIVED IMPACT ON WOMEN’S HEALTH LIFE
Authors: THAMPI AISWARYA , LAKSHMAN AMRITHA , CHERIYAN SHEBA MARY , SHARAF SHIBILA , THOMAS RAJEEV P , SHENOY T HEERA
Published: April 2023

Objectives: Uterine leiomyoma/uterine fibroid is the benign tumor of the smooth muscle of the uterus. This study was conducted to identify the clinical features and the effects on their quality of life factors with the occurrence of uterine fibroids.
Methods: A cross-sectional study research design was used. The sample constituted 370 patients diagnosed with uterine fibroids, starting from November 2021 to May 2022.
Results: Heavy menstrual bleeding was found to be the most common clinical manifestation seen in women with uterine leiomyoma. Hypothyroidism was seen to be associated with uterine leiomyoma. Generalized fatigue was the main issue faced by many along with difficulty to do daily chores. All these issues caused mental stress in women to a large extent.
Conclusion: The associated factors, clinical manifestations, and perceived impact on women’s health life of uterine leiomyoma were studied. Age (41–60), overweight, and family history were the associated factors of uterine leiomyoma. Uterine fibroids negatively impacted the quality of life in women.
DOES MATERNAL PRE-PREGNANCY UNDERWEIGHT AFFECT PREGNANCY OUTCOMES IN SINGLETON PREGNANCIES? OUR EXPERIENCE AT A TERTIARY CARE CENTER IN NORTH KERALA
Authors: TRIVIKRAMA HEERA SHENOY , KRISHNAN REMASH , VK CHELLAMMA
Published: April 2023

Objectives: This research was aimed at analyzing the burden of maternal pre-pregnancy underweight and their effects on pregnancy outcomes in a tertiary care center in North Kerala.
Methods: Based on maternal body mass index (BMI) calculated from the pregnant women’s reported height and pre-pregnancy weight, all pregnant women were divided into two groups. Underweight pregnant women with a BMI <18.5 kg/m2 at the time of conception formed group A (n=44) and women with a normal weight at conception (BMI between 18.5 and ≤24.9 kg/m2) formed Group B (n=155).
Results: Underweight women had two fold more chances of delivering an low birth weight infant. (AOR 2.2, 95% CI, 1.12 3–4.475). Being underweight did not influence any other maternal or perinatal outcomes and there was rare incidence of gestational diabetes mellitus (OR, 0.937; (95% CI, 0.4– 2.29), pregnancy-induced hypertension (OR, 0.970; 95% CI, 0.2–2.9).
Conclusions: Pre-conception counseling for underweight women, emphasizing the importance of proper physical activity and healthy eating to gain adequate weight in antenatal period can help avert pre-term deliveries with healthy neonates of normal birth weight.
HISTOMORPHOLOGICAL SPECTRUM OF LIVER AND KIDNEY LESIONS IN AUTOPSY CASES
Authors: KUMAR MOHIT , KP ATHIRA , BE CHAITRA
Published: April 2023

Objectives: The main objective of this study was to analyze the findings by the histomorphological spectrum of liver and kidney lesions in autopsies. Histopathological evaluation of autopsy specimens helps to identify organ pathologies and determine the cause of death.
Methods: The study was carried out among 230 autopsy cases. All the specimens were fixed in 10% formalin, weight and dimensions were recorded. After tissue processing, paraffin blocks sections were studied from liver and kidney specimens. The histological sections were prepared using H and E Stain and microscopic examination was done. Findings were recorded and statistical analysis was performed.
Results: Out of the 230 cases evaluated in the present study, 168 liver specimens and 127 kidney specimens were evaluated. Specimens from males were more common compared to females. Age group of 41–60 was found to be most common. Fatty changes in liver and vascular lesions in kidney were most common lesions found in this study. Incidental findings like granuloma and metastatic tumor deposits were found in liver. Incidental finding of simple renal cyst was found in a case of renal autopsy.
Conclusion: The present study shows that most common findings are vascular lesions and fatty change in kidney and liver, respectively. Rare lesions like tumor metastasis are also noted. Granulomatous inflammation and simple renal cyst like incidental findings also noted.
RAPID DETECTION OF SARS COV-2 INFECTION IN COMPARISION WITH RT-PCR IN TERTIARY CARE HOSPITAL
Authors: LAXMI RAJAMANICKAM VENKATA , A RAMYA , DUNDIGALLA MAMATHA REDDY , GOUTHAMI SERISENI
Published: April 2023

Objectives: The goal of the present study was to assess the SARS-CoV-2 antigen detection test’s performance features and compare them to the real-time reverse transcription polymerase chain reaction (RT-PCR) test, the gold standard test for the diagnosis of COVID-19 cases.
Methods: From October 2020 to May 2021, patients attending the OPD, including those undergoing surgery, at a Tertiary Care Teaching Hospital in Telangana provided 1000 respiratory samples, primarily nasopharyngeal swabs. A skilled technician had collected two nasopharyngeal swabs from each person in a COVID sample collection room while wearing personal protective equipment and following strict infection control procedures. One swab was used for the rapid antigen test given by the standard Q COVID-19 Ag test kit and placed into the extraction buffer tube. Second swab was kept in the viral transport medium and used for Allplex™ 2019-nCoV Assay (Seegene, Korea), which targets envelope gene (E), and RNA dependent RNA polymerase (RdRp) and nucleocapsid (N) genes of SARS CoV-2, was used for SARS-CoV-2 RNA detection according to the manufacturer’s instructions.
Results: Out of 1000 samples tested for COVID-19, 623 (63.7%) were males and 377 (36.3%) were females. Out of 1000 samples, 347 samples were RT-PCR positive and 653 were RT-PCR negative. Out of 347 RT-PCR samples positive, 341 were Rapid antigen test positive samples and six were negative. Overall sensitivity and specificity are 98.27% and 99.85%, respectively.
Conclusion: The real-time RT-PCR assay’s sensitivity and specificity were comparable to those of the rapid assay for SARS-CoV-2 antigen detection. It can be utilized for contact tracing measures to control the COVID-19 pandemic in places such as border crossings, airports, interregional bus and train stations, and mass testing campaigns needing quick findings. This is especially true in areas with a high prevalence of the disease.
Entrepreneurial Spirit and Entrepreneurship Education on Motivation and Interest in Entrepreneurship
Authors: Masnun Ariyanto , - Poiran , - Tarjo , Elsyra Nova , - Zulkifli
Published: April 2023

The researchers did this related to the interest of Setih Setio Muara Bungo Institute of Administration and Health students in entrepreneurship in students of the Faculty of Administration Study Program of Business Administration and Semester VII of the State Administration Study Program, researchers indicated that there was still low interest in students in entrepreneurship as seen from their fear of loss. 175 people were used to collect library research data and field research such as interviews, observations and delivering questionnaires. The data analysis method used to test the hypothesis in this study is through SEM-PLS
The Principles of Tri Hita Karana in Harmonizing Rural Spatial Planning Local Wisdom Based (Study in Bugbug Traditional Village, Karangasem)
Authors: Senastri Ni Made Jaya
Published: April 2023

In principle, rural spatial planning local wisdom based on a sustainable spatial planning system is an embodiment of immaterial and material harmonization or balance of life between humans and God, between humans and humans and humans and the environment. Local wisdom on spatial planning in rural areas is interpreted as a system of values, culture, politics, law, economics and religiosity which functions to guide patterns of behaviour in understanding space as a place to live. This study aims to examine legal culture as a value system in the formation of the legal system elements and the principle of Tri Hita Karana as a harmonization of spatial planning in Bugbug traditional village. This study used an exploratory method and this type of research is a qualitative descriptive study of law. The results of this study showed that spatial planning of rural areas local wisdom based is very important as a recognition of the rights of rural communities. In fact, spatial planning arrangements for rural areas with local wisdom aim to protect and manage the environment in a sustainable manner for the benefit of every generation and become the basis for planning, utilizing and controlling sustainable spatial planning. The concept of regulating rural spatial planning local wisdom based in managing rural spatial planning local wisdom based through customary village autonomy in the Bugbug Traditional Village is to create spatial planning in favour of village communities through a rural spatial planning model based on traditional villages through implementing the Tri Hita Karana principle in the spiritual environment, social environment, and natural environment.
The Effect of Training and Motivation on Employee Performance Mediated by Job Satisfaction at The Agriculture Service of Tabanan District
Authors: Diantari A. A. Sagung Putri
Published: April 2023

This study aims to analyze education and training and motivation on employee work result which is mediated by job satisfaction at the Livestock Service Office of Tabanan Regency with the 2022 research year involving 64 respondents. This study was conducted by using data collection methods with observation, interviews, documentation, surveys. This study used a saturated sample because the population is less than 100, the results use Partial Least Square (PLS). Based on analysis, the results of this study showed that there is the increase of motivation on job satisfaction, education and training increased on job satisfaction, job satisfaction increased on employee work result. Motivation has a positive but not significant effect on employee work result, education and training has a positive but not significant effect on employee work result, job satisfaction is the perfect mediation, the relationship between education and training on employee work result is not significant, while there is an indirect relationship between education and training and performance employee through significant job satisfaction, perfect job satisfaction mediates the relationship between motivation and employee work result is not significant, while the indirect connection between motivation and employee work result through satisfaction does not increase. The implications of this research for related parties to improve employee work result are affected by training and motivation mediated by job satisfaction.
Reducing Agency Problem Through Religious Values in Bhagavad Gita
Authors: Dayanti Komang Ayu Trisna , Sudarmini Ketut
Published: April 2023

This conceptual paper aims to provide a solution in reducing the agency problem through the implementation of religious values in Bhagavad Gita. The solution offered in this paper is cultivating religious values in the Bhagavad Gita, which includes: carrying out obligations by eliminating lust for the reward obtained, facing sorrow and joy with unanimous determination and eliminating ego. Implementation of these values will minimize the agency costs that may arise. Applying the religious values of the Bhagavad Gita can be a powerful step in reducing the agency problem. Furthermore, when one organization is able to implement it properly, it will become a role model for other organizations especially non-profit organizations. As far as the authors are concerned, there has been no published papers discussing how to reduce agency problem through religious values in Bhagavad Gita.
Wellbeing: As a Mediator of the Influence of Spiritual Leadership on Employee Creativity
Authors: Anak Agung Dwi Widyani , Dwijendra I Nyoman Teja Sukma , Anggarani Ni Kadek Ananda Putri
Published: April 2023

This study aims to examine wellbeing as a mediator of the influence of spiritual leadership on the creativity of employees at Village Credit Institutions (LPD). The study was conducted on LPDs in Tabanan district which had the highest number of healthy LPDs. Determination of the number of research samples obtained by a number of 75 LPD employees, using the slovin formula with a precision of 10 percent. Respondents were determined by simple random sampling from a number of LPDs in Tabanan district. Analysis of research data using smartPLS 3.2.9. The results of this study indicate that spiritual leadership and wellbeing have a significant positive effect on the creativity of LPD employees, spiritual leadership has a significant positive effect on wellbeing, and wellbeing plays a role as a mediating influence of spiritual leadership on the creativity of LPD employees.
The Influence of Work From Home and Work Spirit on Employee Performance
Authors: Putra Putu Diah Kurnia Pramadewi , Wijaya I Gusti Ngurah Satria , Dewi Ni Wayan Prasasti Cahya
Published: April 2023

In today's business, there are many things that can affect employee performance in achieving goals within the organization, either caused by internal company factors or internal factors themselves or from the company's external environment such as government regulations and government policies, even more so today. The Covid-19 outbreak has affected all aspects of the economy directly. Today's technology and information cannot be denied a considerable influence in influencing employee performance. Employee performance plays an important role in determining the achievement of company goals. This study aims to examine the effect of work from home and employee morale on employee performance. The data used in this study is primary data derived from questionnaires distributed to employees in companies that implement work from home during the covid-19 pandemic. The analytical technique used in this research is PLS analysis (SEM). The results of this study will be able to give preference to the management about the factors that affect employee performance in business continuity.
FINANCIAL LEVERAGE, PROFITABILITAS DAN NILAI PERUSAHAAN (STUDY PADA INDUSTRI MAKANAN DAN MINUMAN DI INDONESIA)
Authors: Ningsih Ni Luh Anik Puspa , Novia Ni Wayan Eka
Published: April 2023

Pendirian usaha bertujuan jangka panjang yaitu sustainability dan maksimalisasi nilai perusahaan. Industri makanan dan minuman dituntut mampu bersaing dan memiliki kinerja optimal yang tercermin melalui nilai perusahaan. Nilai perusahaan merupakan salah satu aspek yang menjadi tolak ukur investor dalam menilai sebuah perusahaan. Nilai perusahaan dipengaruhi oleh berbagai factor keuangan diantaranya financial leverage dan profitabilitas. Adapun tujuan dari penelitian ini untuk menganalisis maksimalisasi nilai perusahaan melalui financial leverage dan profitabilitas pada industry makanan dan minuman di Bursa Efek Indonesia. Populasi dari penelitian ini seluruh perusahaan yang terdaftar dalam industri makanan dan minuman di Bursa Efek Indonesia periode 2017 – 2021 sebanyak 26 perusahaan. Dengan metode purposive sampling diperoleh sampel penelitian sebanyak 15 perusahaan. Metode pengumpulan data secara studi dokumentasi sehingga diperoleh data sekunder yang bersumber dari website resmi Bursa Efek Indonesia. Pengujian hipotesis penelitian menggunakan teknik analisis regresi linier berganda dan ditemukan hasil secara individual financial leverage dan profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan Industri Makanan dan Minuman yang terdaftar di Bursa Efek Indonesia.
PENGARUH KONTRIBUSI PAJAK RESTORAN, PAJAK HIBURAN, PAJAK HOTEL, DAN PAJAK PENERANGAN JALAN TERHADAP PENDAPATAN ASLI DAERAH DI KOTA CIMAHI
Authors: Amelia Vera , Ishak Jouzar Farouq
Published: April 2023

Tujuan penelitian ini untuk memahami bagaimana pengaruh kontribusi pajak restoran, pajak hiburan, pajak hotel, dan pajak penerangan jalan terhadap penerimaan PAD di Kota Cimahi dari 2016-2020, dengan simultan dan parsial. Metode yang dipakai adalah kuantitatif melalui pendekatan deskriptif pada data sekunder yakni Laporan  Bulanan  Penerimaan  Pendapatan Daerah  Kota  Cimahi  dari 2016-2020 yang dikerjakandengan IBM SPSS Statictics Versi 25.0. Sampel pada penelitian ini yaitu 60 bulan. Hasil penelitian ini membuktikan bahwa pajak restoran, pajak hiburan, pajak hotel, dan pajak penerangan jalan secara individumaupun bersama-sama tidak terdapat pengaruh yang signifikan terhadap PAD di Kota Cimahi.
PERANAN BADAN USAHA MILIK DESA DALAM MENINGKATKAN PENDAPATAN ASLI DESA DAN PEREKONOMIAN MASYARAKAT DESA MEKARSARI KECAMATAN NGAMPRAH KABUPATEN BANDUNG BARAT
Authors: Ariyulianti Adri , Gunawan Arwan
Published: April 2023

Penelitian ini bertujuan untuk menganalisis bagaimana peranan dari Badan Usaha Milik Desa dalam membantu meningkatkan Pendapatan Asli Desa dan perekonomian masyarakat Desa Mekarsari di Kecamatan Ngamprah. Metode penelitian menggunakan kualitatif deskriptif. Teknik pengumpulan data meliputi wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukan bahwa BUMDes Mulyasari belum bisa memberikan hasil usahanya untuk PADes dan perekonomian masyarakat desa secara keseluruhan, namun BUMDes Mulyasari masih berusaha untuk memberikan layanan terbaik kepada masyarakat Desa Mekarsari.
THE IMPLEMENTATION OF INVENTORY CONTROL USING ECONOMIC ORDER QUANTITY METHOD IN IMPROVING THE COST EFFICIENCY OF RAW MATERIALS AND INVENTORY TURNOVER OF THE COMPANY (CASE STUDY IN PT HERLINAH CIPTA PRATAMA)
Authors: Aprilianti Dina , Ishak Jouzar Farouq
Published: April 2023

Inventory has an important role in the smooth production process of the company. Inventory control becomes necessary to do so that the company's operations run according to plan and operational costs can be minimized. This study focuses on knowing the cost efficiency of raw material inventory and inventory turnover at PT HerlinahCiptaPratama by using the Economic Order Quantity (EOQ) method so that the optimal order quantity and the right time in the procurement of raw material inventory can be known. The type of research used is descriptive quantitative with case study method. Sources of data used are primary data obtained through interviews and observations, and secondary data obtained through documentation from archives, records, and company reports. The results of this study indicate that the application of the Economic Order Quantity method in inventory control can increase the cost efficiency of the company's raw material inventory in 2018-2020. This cost efficiency is reflected in the total cost of inventory using the Economic Order Quantity method, which is lower than the total cost of the conventional method of inventory, thus indicating a savings in inventory costs. However, the application of the Economic Order Quantity method does not fully increase the inventory turnover value of all PT HerlinahCiptaPratama raw materials in 2018-2020 because the accumulation of purchases according to the EOQ method in a certain period is greater than the conventional method so that the ending inventory is higher.
EVALUASI PENERAPAN TAPPING BOX DALAM PENERIMAAN PAJAK.HIBURAN, PAJAK.RESTORAN, PAJAK.HOTEL, DAN.PAJAK PARKIR DENGAN.MENGGUNAKAN MODEL.END USER.COMPUTING SATISFACTION DI KOTA SUKABUMI
Authors: Kasahara Rizky Fadhilah Nurjaman , Muhammad Rahma Nazila
Published: April 2023

Tapping box merupakan sebuah perangkat keras untuk mendukung pembayaran.dan pelaporan transaksi.pajak.daerah.secara online yang tercantum pada PERWALI.Kota.Sukabumi nomor 37 Tahun 2018 dan untuk mendukung sistem pemungutan pajak di Kota Sukabumi yaitu self.assessment.system atau dibayar oleh wajib pajak itu sendiri, Penelitian.ini bertujuan untuk mengetahui bagaimana penerapan tapping box, mengevaluasi penerapan perangkat tapping box dan mengetahui dampak dari penerapan perangkat tapping box dalam penerimaan pajak.hiburan, pajak.restoran, pajak hotel, dan pajak.parkir di Kota Sukabumi. Jenis penelitian menggunakan.metode penelitian.kualitatif dengan.pendekatan deskriptif. Teknik pengumpulan data yang dilakukan yaitu dengan wawancara, observasi, dan dokumentasi, dengan model evaluasi menggunakan End User Computing Satisfatcion (EUCS). Hasil dari penelitian yang dilakukan, (1) perangkat tapping box (hardware) sudah memenuhi 8 karakteristik yang wajib ada pada sebuah sistem, sampai dengan triwulan I tahun 2022 perangkat tapping box sudah diterapkan sebanyak 42 perangkat pada wajib pajak di Kota Sukabumi. (2) Evaluasi EUCS ditemukan bahwa software yang digunakan untuk membantu jalannya tapping memberikan kelengkapan, kemudahan, dan ketepatan waktu yang sudah memenuhi kebutuhan pengguna (brainware), hanya keakuratan data yang dihasilkan tidak mencapai 100%. (3) Dampak penerapan tapping box sangat berpengaruh dalam penerimaan pajak hiburan, pajak restoran, pajak hotel, dan pajak parkir di Kota Sukabumi, tetapi pada masa pandemi covid-19 penerapan tapping box tidak memiliki dampak terhadap peningkatan pajak daerah di Kota Sukabumi.
ANALISIS KINERJA KEUANGAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA SUBSEKTOR TELEKOMUNIKASI DI BURSA EFEK INDONESIA
Authors: Karan Ayu Agni Hastun , Challen Auliffi Ermian
Published: April 2023

Telekomunikasi merupakan salah satu subsektor yang paling diuntungkan di masa pandemi Covid-19. Kinerja keuangan menjadi salah satu faktor yang digunakan untuk menilai baik atau buruknya suatu perkembangan perusahaan. Berdasarkan hal tersebut penelitian ini bertujuan untuk mengetahui bagaimana kondisi keuangan perusahaan pada subsektor telekomunikasi antara sebelum dan saat pandemi Covid-19 serta untuk menganalisis dan mengetahui perbedaan kinerja keuangan perusahaan subsektor telekomunikasi yang diteliti antara sebelum dan saat pandemi Covid-19. Kinerja keuangan yang diteliti diproksikan dengan likuiditas (current ratio), profitabilitas (net profit margin), solvabilitas (debt to asset), dan pertumbuhan (sales growth). Penelitian ini menggunakan jenis kuantitatif deskriptif. Periode sebelum pandemi Covid-19 yaitu pada tahun 2018 kuartal III dan IV serta tahun 2019 kuartal I, II, III, dan IV. Sedangkan periode penelitian setelah pandemi Covid yaitu pada tahun 2020 kuartal II, III, dan IV serta tahun 2021 pada kuartal I, II, dan III. Populasi yang diteliti sebesar 19 perusahaan subsektor telekomunikasi yang terdaftar di Bursa Efek Indonesia. Berdasarkan metode purposive sampling, jumlah sampel diperoleh sebanyak 4 perusahaan. Hasil penelitian menunjukan bahwa current ratio, net profit margin, dan debt to asset terdapat perbedaan yang signifikan antara sebelum dan saat pandemi Covid-19 pada subsektor telekomunikasi, namun hasil penelitian atas sales growth menunjukan bahwa tidak terdapat perbedaan yang signifikan antara sebelum dan saat pandemi Covid-19 pada subsektor telekomunikasi.
PERANAN BUMDES GUHA BAU DALAM MEMANFAATKAN DANA DESA UNTUK PENGEMBANGAN DESA WISATA KERTAYASA KECAMATAN CIJULANG KABUPATEN PANGANDARAN
Authors: Diniasari Gina Mutia , Dahtiah Neneng
Published: April 2023

Desa Wisata Kertayasa merupakan pemenang Lomba Desa Wisata Nasional yang diselenggarakan oleh Kemendes PDTT. Setelah menjadi juara dalam kompetisi tingkat nasional, Desa Wisata Kertayasa menjadi perhatian banyak pihak terkait bagaimana Desa Wisata Kertayasa dapat mencapai prestasinya. Pengelolaan wisata di Desa Wisata Kertayasa diserahkan kepada BUMDes Guha Bau. Selama prosesnya BUMDes Guha Bau menerima modal dari Dana Desa melalui penyertaan modal untuk BUMDes. Penelitian ini bertujuan untuk mengetahui bagaimana BUMDes Guha Bau memanfaatkan dana desa yang disediakan Desa Kertayasa melalui penyertaan modal bagi BUMDes dalam pengembangan Desa Wisata Kertayasa dan faktor apa saja yang mendukung dan menghambat BUMDes Guha Bau dalam pengembangan Desa Wisata Kertayasa . Penelitian ini merupakan penelitian kualitatif deskriptif dengan teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Teknik validasi yang digunakan adalah triangulasi, menggunakan bahan referensi dan member check. Teknik analisis data kualitatif yang digunakan adalah pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian ini menunjukkan bahwa BUMDes Guha Bau berperan sebagai pelaku usaha atau pengelola seluruh obyek wisata yang ada di kawasan Desa Kertayasa. Dapat disimpulkan bahwa BUMDes Guha Bau dapat memanfaatkan dana desa dengan baik melalui 3 tahapan yaitu perencanaan, pelaksanaan, dan pertanggungjawaban. Terdapat faktor pendukung dan penghambat dalam proses pengembangan Desa Wisata Kertayasa oleh BUMDes Guha Bau.
ANTESEDEN DAN KONSEKUENSI EFEKTIVITAS KINERJA MANAJERIAL TERHADAP KUALITAS KREDIT DI BPR NUSAMBA WILAYAH BALI
Authors: Pramuki Ni Made Wisni Arie , Ayu Putu Cita , Astini Ni Wayan Ary
Published: April 2023

Penelitian ini bertujuan untuk mengkaji system pengendalian intern terhadap kinerja manajerial dalam rangka meningkatkan kualitas audit. Penelitian ini dilakukan di BPR Nusamba Wilayah Bali dengan menyebarkan kuesioner penelitian. Sampel yang terlibat dalam penelitian ini sebanyak 72 responden. Metode analisis data menggunakan SEM PLS. Hasil penelitian menunjukkan bahwa system pengendalian intern dalam penelitian ini merupakan anteseden dalam upaya peningkatan kualitas kredit pada BPR Nusamba Daerah Bali.
PERAN VARIASI MENU, LOKASI, DAN KUALITAS LAYANAN TERHADAP KEPUTUSAN PEMBELIAN KEMBALI (STUDI KASUS PADA ZACTIE BAR AND RESTAURANT)
Authors: Antika Ni Wayan Putri Findia , Indiani Ni Luh Putu
Published: April 2023

Di tengah persaingan industri kuliner yang semakin intens ditandai dengan pertumbuhan jumlah restoran yang signifikan dalam beberapa tahun terakhir, pemasar perlu memberikan upaya ekstra untuk memahami kebutuhan dan keinginan konsumen. Pemahaman yang lebih baik dapat menjadi referensi dalam menyusun strategi pemasaran demi meningkatkan minat konsumen melakukan pembelian kembali. Hal tersebut menjadi latar belakang penelitian ini untuk menganalisis faktor yang mendorong keputusan pembelian kembali. Penelitian ini melakukan studi kasus di Zactie Bar and Restaurant Denpasar. Populasi dalam penelitian ini adalah konsumen yang berkunjung ke Zactie Bar and Restaurant. Sampel penelitian berjumlah 96 responden yang diambil menggunakan rumus Crochran. Metode pengumpulan data adalah survey dengan kuesioner. Teknik analisis regresi linier berganda digunakan untuk menguji pengaruh variabel bebas terhadap variabel dependen. Hasil Penelitian menemukan bahwa variasi menu, lokasi, dan kualitas pelayanan berpengaruh positif dan signifikan terhadap keputusan pembelian. Dalam upaya meningkatkan keputusan pembelian, aspek-aspek yang perlu diperhatikan terkait variasi menu adalah memperbanyak jenis pilihan makanan dan minuman, membuat cita rasa makanan dan minuman yang unik dan bervariasi serta menambah ukuran porsi makanan dan minuman. Aspek-aspek yang perlu diperhatikan dalam pemilihan lokasi yaitu keterjangkauan lokasi, kelancaran akses menuju lokasi, serta kedekatan lokasi dengan pusat kegiatan masyarakat. Aspek-aspek yang perlu diperhatikan dalam meningkatkan kualitas pelayanan yaitu kehandalan karyawan, daya tanggap karyawan, jaminan kualitas makanan, pemahaman terhadap permintaan konsumen, serta kenyamanan ruang restoran.
PENGARUH PERCEIVED USEFULLNESS, PERCEIVED EASE OF USE, TRUST, DAN PERCEIVED RISK TERHADAP KEPUTUSAN PENGGUNAAN APLIKASI HALODOC DI KOTA DENPASAR
Authors: Indriani Ni Putu Leonny , Sugiati Gusti Ayu , Indiani Luh Putu
Published: April 2023

Riset ini bertujuan untuk mengetahui pengaruh perceived usefullness, perceived ease of use, trust, dan perceived risk terhadap keputusan penggunaan pada aplikasi Halodoc. Populasi pada riset ini yakni seluruh pengguna aplikasi Halodoc di Kota Denpasar. Riset ini memakai metode nonprobability sampling yaitu dengan metode incidental sampling, dengan rumus rao purba diperoleh jumlah sampel 96 orang. Pengumpulan data memakai kuesioner dengan regresi linier. Hasil riset memberikan gambaran bahwa perceived usefulness, perceived ease of use, trust dan perceived risk secara simultan berpengaruh positif dan signfikan kepada keputusan penggunaan pada aplikasi Halodoc. Secara parsial Perceived usefulness berpengaruh positif serta signfikan kepada keputusan penggunaan pada aplikasi Halodoc, Perceived ease of use berpengaruh positif serta signfikan kepada keputusan penggunaan pada aplikasi Halodoc, Trust berpengaruh positif serta signfikan kepada keputusan penggunaan pada aplikasi Halodoc, Perceived risk berpengaruh positif serta signfikan kepada keputusan penggunaan pada aplikasi Halodoc. Aplikasi Halodoc diharapkan dapat memaksimalkan kebermanfaatan aplikasi untuk pengguna, salah satunya dengan meningkatkan kepraktisan pembayaran.
PENGARUH PENGETAHUAN KEUANGAN, SIKAP KEUANGAN, DAN KEPRIBADIAN TERHADAP PERILAKU MANAJEMEN KEUANGAN PADA PELAKU UMKM SUB SEKTOR DI MEULABOH
Authors: Julita Ira
Published: April 2023

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh pengetahuan keuangan, sikap keuangan dan kepribadian terhadap perilaku manajemen keuangan pada pelaku UMKM Sub Sektor Kuliner di Kuta Padang dan Ujung Kalak. Teknik pengumpulan data pada penelitian ini menggunakan kuesioner yang diisi oleh 24 UMKM khusus yang bergerak dibiang kuliner. Kemudian data dianalisis menggunakan software SPSS versi 22..Hasil..didapat.dari penelitian..ini.adalah.terdapat.pengaruh.positif pengetahuan keuangan terhadap perilaku manajemen keuangan secara signifikan, dan sikap keuangan berpenagruh positif namun tidak signifikan terhadap perilaku manajemen keuangan pada pelaku UMKM Sub Sektor Kuliner di Meulaboh. Kemudian kepribadian tidak berpengaruh terhadap perilaku manajemen keuangan secara signifikan pada pelaku UMKM Sub Sektor Kuliner di Meulaboh.
2022 DÜNYA KUPASI’NDA BAĞIL YAŞ ETKİSİNİN İNCELENMESİ
Authors: KARA Mehmet , DEMİRSOY Idris
Published: April 2023

Bağıl yaş etkisi (BYE) sporda rekabet açısından dezavantaj oluşturan bir durum olarak değerlendirilmektedir. Bu çalışma 2022 dünya kupasına katılan takımlarda bağıl yaş etkisinin incelenmesi amacıyla yapılmıştır. Çalışmaya Katar’da düzenlenen 2022 Dünya Kupasına katılma hakkı elde eden 32 takımdan 831 profesyonel futbolcu dahil edilmiştir. Futbolculara ait bilgiler erişime açık olan FİFA’nın resmi web sitesinden, katılan ülkelerin resmi web sitelerinden, ayrıca transfermarkt ve tamamen ulusal takımlar ile ilgili bilgilerin olduğu web sitesinden (national football teams) elde edilmiştir. Futbolculara ait doğum aylarına göre beklenen ve gözlenen dağılımlar arasındaki farkları analiz etmek için ki-kare ve olasılık oranı testleri kullanılmıştır. Beklenen sıklıklar, yıl boyunca doğum oranlarının eşit dağıldığı varsayımından yola çıkılarak çeyrek başına %25 olarak alınmıştır. Ki-kare testinde bulunan değerlerin etki büyüklüğünü ölçmek için Cramer’s V kullanılmıştır. Istatistiksel analizler R programlamada yapılmıştır. Elde edilen araştırma bulgularına bakıldığında, 2022 Dünya Kupasına katılan takımlarda bağıl yaş etkisinin görüldüğü, profesyonel futbolcuların doğdukları aylara göre çeyrek yıl ve yarım yıl dağılımları arasında anlamlı bir istatistiksel farklılık olduğu gözlemlenmiştir. Profesyonel futbolcular mevkilere göre değerlendiğinde; orta saha mevkisinde oynayan futbolcuların çeyrek yıl dağılımları açısından anlamlı bir istatistiksel farklılık olduğu gözlemlenmiştir. Diğer mevkilerin (kaleci-defans-forvet) çeyrek yıl dağılımlarında anlamlı bir farklılık olmadığı gözlemlenmiştir. Profesyonel futbolcuların mevkilere göre yarım yıl dağılımlarına göre, kaleci ve orta saha mevkisinde oynayan futbolcuların yarım yıl dağılımları açısından anlamlı bir istatistiksel farklılık olduğu gözlemlenmiştir. Diğer mevkilerin (defans-forvet) yarım yıl dağılımları açısından ise; anlamlı bir istatistiksel farklılık olmadığı gözlemlenmiştir. Sonuç olarak; futbolda en üst seviyede (Dünya Kupası-Ulusal Takım) dahi bağıl yaş etkisinin olduğu görülmektedir.
LEGAL CONFLICTS OF REGISTRATION OF MARRIAGES OF MINOR CITIZENS: ANALYSIS OF THE EXPERIENCE AND EXPERIENCE OF CIVIL REGISTRY OFFICES
Authors:   Южно-Российский институт управления – филиал Российской академии народного хозяйства и государственной службы при Президенте РФ, Ростов-на-Дону, Россия, Ольга Григорьевна Зубарева , Надежда Владимировна Ступина ,   Южно-Российский институт управления – филиал Российской академии народного хозяйства и государственной службы при Президенте РФ, Ростов-на-Дону, Россия
Published: April 2023

Recently, there has been a worldwide trend of increasing the minimum age of marriage. In Russia, it is not directly established by law. Marriage with a person who has not reached the age of 16 is concluded only if there are valid reasons, and the subjects of the Russian Federation are authorized to determine a list of special circumstances in which the specified age can be reduced to 14 years at all (paragraph 2 and 3 of Article 13 of the Family Code of the Russian Federation). The authors have proposed a number of solutions aimed at eliminating the conflict of criminal and family legislation.
NOTARIAL CERTIFICATION OF TRANSACTIONS UNDER MARTIAL LAW
Authors:   Волгоградский государственный университет, Волгоград, Россия, Юлия Александровна Тымчук ,   Финансовый университет при Правительстве Российской Федерации, Москва, Россия
Published: April 2023

This article examines the peculiarities of notarial certification of transactions against the background of the introduction of martial law in new constituent entities of the Russian Federation (Donetsk, Lugansk People's Republics, Kherson and Zaporozhye regions). The absence of legal norms was revealed that allow mobilized individuals to notarize the transaction, if such a need arose after leaving for the SVO zone in Ukraine, including the territory of new constituent entities of the Russian Federation. The specifics of the application of legislation on notarial activities during the transition period have been determined. Proposals have been formulated to improve the current legislation in the field of notarial certification of transactions for the purpose of adapting to the current needs of subjects of civil circulation.
DEVELOPMENT OF PROPOSALS FOR THE FORMATION OF A KPI SYSTEM FOR STRUCTURAL DIVISIONS OF THE MINISTRY OF PHYSICAL CULTURE AND SPORTS OF THE ROSTOV REGION
Authors:   Южно-Российский институт управления – филиал Российской академии народного хозяйства и государственной службы при Президенте РФ, Ростов-на-Дону, Россия, Юрий Николаевич Радачинский , Элина Дмитриевна Ключникова ,   Южно-Российский институт управления – филиал Российской академии народного хозяйства и государственной службы при Президенте РФ, Ростов-на-Дону, Россия
Published: April 2023

The level of development of Russian management today requires the development and practical implementation of personnel motivation systems. At the moment, there are a huge number of techniques and technologies to improve management efficiency, but to a greater extent they are aimed at application in the business environment. The problem of the lack of a system for evaluating the performance indicators of public civil servants is characterized by an enduring scientific and practical significance. In this regard, in this article we have revealed the concept of key performance indicators, identified approaches to its development. An analysis of the best practices of the constituent entities of the Russian Federation in the application of KPI in the authorities is given. An assessment was made of the possibilities of introducing the KPI system into the activities of the Ministry of Physical Culture and Sports of the Rostov Region. It also presents a design solution for the development of a KPI system for the considered authority, its structural divisions.