bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis of User Preference Algorithm Recommendation Mechanism in News Communication
Authors: Shang Cao
Published: February 2023

With the continuous improvement of algorithm technology, the field of news communication has also ushered in a transformation from traditional media to self-media, from self-media to algorithmic media, and from the center of the transmitter to the center of the recipient. The news algorithm recommendation mechanism can effectively meet the preferences and needs of users, maximize the cohesion between media and users, and ensure that the number of customers will not be lost in business operations. However, the news algorithm recommendation mechanism also has many problems of its own. This article analyzes it from the following multiple angles. First of all, starting from the theory of agenda setting in the field of news communication, it can be concluded that agenda setting under the news algorithm recommendation mechanism is partially invalid, but the mainstream media can still take on the role of replacement. Secondly, it analyzes the two aspects of information rights and privacy rights from the perspective of law and interprets the legal effect of news algorithm recommendation from two different normative paths. Finally, through sociological discussion of technology ethics, it is necessary to establish a more unified social norm to deal with various ethical crises that technology may bring.
KAJIAN KESEDIAAN MASYARAKAT TERHADAP VAKSINASI COVID-19 DI INDONESIA
Authors: Rahmadika Nofri , Puspita Ratna , Tam Azzahra Brenda , Takbirani Elmiraz
Published: February 2023

Pendahuluan: Data epidemiologis menunjukkan bahwa sebagian besar populasi harus divaksinasi untuk mencapai kekebalan komunitas. Tujuan dari penelitian ini adalah untuk mengetahui karakteristik dan kesediaan masyarakat Indonesia menerima vaksinasi COVID-19. Metode: Penelitian ini menggunakan desain studi cross-sectional pada Warga Negara Indonesia (WNI) usia 18-60 tahun. Sampel diambil dengan metode convenience sampling. Data dalam penelitian ini dikumpulkan menggunakan kuesioner anonim yang didistribusikan secara online dari tanggal 3 hingga 12 Maret 2021. Hasil:  Hasil Penelitian menunjukkan  dari total sample sebanyak 483 orang, mayoritas responden berjenis kelamin perempuan (71,9%), berusia 18-25 tahun (57%), tamat S1 (52%), tenaga kesahatan (59,3%), belum menikah (66,2%), berdomisili di jawa (82,7%), dan telah vaksinasi covid tahap 1 (83,5%). Hasil uji Chi-square menunjukkan adanya hubungan yang signifikan antara jenis kelamin (p = 0,015), domisili (p = 0,000), Tingkat Pendidikan (p = 0,000), pekerjaan (p = 0,000), kepemilikan asuransi (p = 0,000), riwayat vaksinasi sebelumnya (p = 0,004) dan kesediaan vaksinasi COVID-19. Sedangkan usia dan riwayat penyakit penyerta (comorbid) tidak berhubungan dengan kesediaan vaksinasi COVID-19. Kesimpulan: Adanya hubungan yang signifikan antara jenis kelamin, domisili, tenaga kesehatan, kepemilikan asuransi kesehatan, dan riwayat vaksin sebelumnya dengan kesediaan menerima vaksin COVID-19 (p <0.05) di Indonesia.
STUDI DESKRIPTIF MOTORIK KASAR ANAK CEREBRAL PALSY
Authors: Abdullah Khabib , Khasanah Al Um Aniswatun , Khairunnisa
Published: February 2023

Pendahuluan : Cerebral palsy merupakan permasalahan perkembangan otak pada masa tumbuh kembang. Kelainan ini akan mengakibatkan keterlambatan perkembangan motorik kasar. Motorik kasar adalah kemampuan anak untuk bergerak melawan gravitasi seperti posisi kelurusan kepada dan badan, gerakan berguling, duduk, merangkak hingga berdiri dan berjalan. Tujuan: Penelitian ini bertujuan untuk mengetahui gambaran kemampuan gerak motorik kasar anak cerebral palsy yang tergabung pada komunitas WA Grup cerebral palsy di beberapa kota di Indonesia. Metode: Penelitian ini merupakan penelitian observasional deskriptif. Penelitian dilakukan di beberapa komunitas WA Grup di Indonesia (Sumatera, Jawa, Kalimantan, Sulawesi, dan Nusa Tenggara). Hasil: Dari 136 responden orang tua anak cerebral palsy, didapatkan data rerata usia anak CP adalah 5.4 tahun, jenis kelamin laki-laki (53%) dan perempuan (47%), tipe CP terbanyak adalah spastic quadriplegia (26%), 76% mengalami asimetri kepala dan badan, 43% belum bisa tengkurap-terlentang, 53% belum bisa duduk, 68% belum bisa merangkak, 65% belum bisa berdiri, 76% belum bisa berjalan. Kesimpulan: Sebagian besar anak pada penelitian ini mengalami CP tipe berat/quadriplegia dengan asimetri kepala sehingga mengakibatkan perkembangan motorik kasar tidak sesuai dengan fase dan usianya. Untuk langkah selanjutnya perlu diberikan edukasi fisioterapi berupa latihan orientasi tengah tubuh dan kepala, berguling, duduk, merangkak hingga berjalan untuk mengejar ketertinggalan motorik kasar pada subyek
STUDI KASUS: PROGRAM FISIOTERAPI PADA ASMA BRONKIALE
Authors: Gerhanawati Ifa , Darajatun Anik Murwani , Nuraini Afifah
Published: February 2023

Pendahuluan : Asma bronkial adalah suatu penyakit yang disebabkan oleh keadaan napas yang sangat peka terhadap berbagai rangsangan. Akibat dari kepekaan yang berlebihan itu terjadilah  penyempitan saluran napas secara menyeluruh. Hasil Riset Kesehatan Dasar  (Riskesdas) tahun 2009 terdapat 4% prevalensi asma. Dari 240  juta penduduk Indonesia, terdapat sekitar 10 juta penderita asma, dimana sebagian besar adalah  anak-anak. Asma bronkial disebabkan oleh penyempitan pada saluran napas secara menyeluruh dengan gejala sesak napas, mukus yang kental dan sulit dikeluarkan, pola napas cepat dan pendek, serta adanya mengi. Salah satu  upaya penanganan asma bronkial adalah dengan fisioterapi. Tujuan: Tujuan studi ini adalah untuk mengetahui efektivitas program fisioterapi dengan mengunakan Nebulizer dan Chest Physiotherapy untuk memperbaiki fungsi respirasi, penurunan sesak nafas dan peningkatan aktivitas fungsional, diukur dengan menggunakan skala New York Heart Association (NYHA). Metode: Berikut adalah beberapa cara atau metode pencegahan maupun pengobatan seperti menggunakan Microwave Dhiathermy, Infra Red, terapi inhalasi dengan nebulizer, terapi latihan chest physiotherapy (postural drainase, clapping, vibrasi, batuk efektif, latihan napas).
HUBUNGAN SELF-EFFICACY DENGAN AKTIVITAS FISIK PENDERITA DIABETES MELITUS DI RS AIRLANGGA JOMBANG
Authors: Mubarrok Alik Septian , Anik Puji Wiyanti
Published: February 2023

Pendahuluan: Aktivitas fisik yang kurang merupakan faktor resiko penyakit kronis (Diabetes). Aktivitas fisik dapat berjalan dengan teratur apabila memiliki kenyakinan diri atau bisa dikenal dengan istilah self-efficacy. Menurut Sample Registration Survey (SRS) tahun 2014 diabetes mellitus penyebab kematian nomor 3 di Indonesia dengan presentase sebesar 6,7%, setelah stroke 21,1% jantung koroner 12,9%. Tujuan: untuk mengetahui hubungan self-efficacy dengan aktivitas fisik pada penderita Diabetes Mellitus. Metode: desain yang digunakan adalah analitik korelasional. Variabel independen dan Dependen Penelitian ini yaitu Self-Efficacy dan Aktivitas Fisik. Populasi sebanyak 85 pasien dan sample sejumlah 70 pasien, teknik sampling menggunakan accidental sampling. Instrumen dengan Kuisoner Baecke et al. Analisa data menggunakan Uji statistic spearman rho. Hasil: analisa data menunjukkan dari 41 responden yang memiliki self-efficacy cukup seluruhnya (100,0%) memiliki aktifitas yang ringan yaitu sejumlah 14 orang dan aktivitas sedang sebanyak 27 orang. Kesimpulan: penderita Diabetes Melitus diharapkan dapat memahami pentingnya self-efficacy dan aktivitas fisik bagi penderita DM terutama yang juga mengalami penyakit degenerative seperti hipertensi dll.
Negative impacts of the global economic system on the Russian economy in 2022 and their impact on the dynamics of the main macroeconomic indicators
Authors:   Market Economy Institute of RAS, Zoidov Kobiljon Kh. , Jankauskas Konstantin S. ,   Market Economy Institute of RAS
Published: February 2023

The article examines the theoretical aspects of the policy of economic sanctions, their negative impact on the Russian economy in 2022 and the impact on the dynamics of the main macroeconomic indicators. Goal. Try to estimate at least approximately the scale of the negative impact on the Russian economy of the economic sanctions imposed against Russia in 2022. Objectives. Analysis of the impact of economic sanctions on the main macroeconomic indicators, such as: GDP and its sectoral structure, investments in fixed assets, consumer prices, labor market, household incomes, public finances and others. Methodology. The methods of system analysis, classification and comparison, evolutionary-institutional theory and historical approach were applied in the course of the study. Results. The negative effects of the economic sanctions of the countries of Europe, North America and a number of others were relayed to the Russian economy in the form of a decrease in production volumes in its certain sectors, a general decline in GDP, a slowdown in investment activity, an increase in the price level and, as a consequence, a drop in real incomes of the population, as well as a decrease in federal budget revenues. Among the positive trends that weaken the negative effect of foreign sanctions, it is worth noting the continued growth in the volume of investments in fixed assets (albeit at a gradually slowing pace) and a decrease in the unemployment rate. Conclusions. The main problem is the fact that the Russian economy is becoming more and more oil and gas oriented. This trend is very dangerous, as it makes the country dependent on the oil price situation and the key players influencing it. The strengthening of the oil and gas model of the development of the Russian economy may lead to a complete loss of the ability to pursue an independent (sovereign) economic policy.
KONDISI UDANG DAN AIR PEMELIHARAAN SEBELUM MUNCUL PENYAKIT EHP DI UDANG TAMBAK TRADISIONAL
Authors: Hamzah Hamzah , Aswar Aswar , Supito Supito
Published: February 2023

Shrimp cultivation in Indonesia is still a lot that implements the traditional shrimp farming system. Traditional shrimp ponds often experience death due to infection with various pathogens, and one of these diseases is EHP or called white peces disease (WFD) because the shrimp droppings are white and floating on the surface of the pond water. So far, shrimp diseases caused by EHP can only be anticipated with preventive measures including selection of superior seeds, increasing shrimp immunity and good aquaculture management. Therefore, it is very necessary to have a prevention effort by carrying out early warning and monitoring of the presence of the disease during the shrimp farming period. Until now, there is still lack of information regarding the description of environmental conditions and shrimp conditions before cases of EHP infection occurred in traditional pond shrimp. Presence of initial information is very important for cultivators in determining the steps to be taken so as not to experience large losses. Therefore, it is important to carry out this research or engineering activity to get a picture of the condition of shrimp and the environment of traditional ponds before EHP infection is detected. The results obtained showed that cases of EHP infection in vannamei shrimp in traditional ponds were characterized by a decrease in the uniformity of shrimp weight to only 20%. There was an increase in cases of filamentous bacterial infection by up to 50%, the temperature and pH of pond water continued to fall along with the length of maintenance
PERSEPSI DAN STRATEGI PENGEMBANGAN WISATA PANTAI HARAPAN AMMANI DESA MATTIRO TASI KECAMATAN MATTIRO SOMPE KABUPATEN PINRANG
Authors: Angriani Widya , Kasnir Muhammad , Danial Danial
Published: February 2023

Ammani Hamlet is located in Mattiro Tasi Village, Mattiro Sompe District, Pinrang Regency, South Sulawesi. In this area there is tourism potential, namely Harapan Ammani Beach. The purpose of this study was to determine the perception and strategy of tourism development so that Ammani Beach can be developed sustainably. This research was conducted with a qualitative descriptive method. The study was conducted for two months. The results showed that the potential for the development of Harapan Ammani beach for beach tourism was very suitable (S1) to be developed into beach tourism based on the tourism suitability index (IKW) which was 92.86%. The community's perception of the development of Harapan Ammani beach tourism is agreeing with a percentage of 100% and this indicates that Harapan Ammani beach tourism is feasible to be developed. The strategy for developing tourist objects and attraction data in the application must really pay attention to the maximum existing potential as well as facilities and infrastructure in order to create maximum attraction, so that many people want to visit.
THE ORANG ASLI IN PENINSULAR MALAYSIA AND THE RECOGNITION OF THEIR LAND RIGHTS UNDER THE ABORIGINAL PEOPLES ACT 1954
Authors: Wook Izawati
Published: February 2023

The prevailing view about the Orang Asliâ€™s occupation of land and access to forest resources are that they are â€˜privilegesâ€™ extended by the states or at the governmentsâ€™ discretion. It is widely believed that the Orang Asli live on the State land as tenant-at-will. This paper examines the position of the Aboriginal Peoples Act 1954 (Act 153) (the APA) and trace its historical background. It takes both historical and doctrinal approaches in the legal research methodology. Situated within this historical background, the principle that developed from it and the position of the laws, the paper argues that under the principle of respect to the rights of the existing inhabitants, the law recognizes the rights of the Orang Asli to their land and resources that arose from their custom and practice. The APA establishes a framework to recognize and protect these rights. There is no legal basis for the perception that the Orang Asli live on the State land on the benevolence of the State.

Keywords: Legal history; Aboriginal Peoples Act 1954; Indigenous peoples; Orang Asli; Peninsular Malaysia.
The communication strategy of specialized library and its efficiency: The experience of CSTL C&A
Authors:   Central Scientific and Technological Library in Construction and Architecture of RosStroyControl Federal Center for Control in Construction, Marina Natalya V.
Published: February 2023

The study addresses the modern trends and strategies in digitization. The library has to be live, accessible, understandable and interesting to modern users/readers. The author analyzes the efficiency of various marketing instruments in building communication strategy as exemplified by the Central Scientific and Technological Library in Construction and Architecture.
Publishing as a vector of Kaluga libraries local studies
Authors:   Kaluga Centralized Library System, Markina Irina V.
Published: February 2023

The author addresses the issues of local studies and publishing of Kaluga libraries, as well as their experience in organizing and holding local history conferences, and developing the collection of digitized local history materials.
The system of distributed services for users based on RNPLS&T Consulting and Education Divisions
Authors:   Russian National Public Library for Science and Technology, Sasina Olga A. ,   Moscow State Linguistic University
Published: February 2023

The author discusses the system of distributed user services based on RNPLS&T Consulting and Education Divisions. Main vectors of activities and services are characterized. The competences of employees are specified. The examples of educational approaches to build these competences are offered.
Changing library education in the context of developing human capital of Russia
Authors:   Moscow State Institute of Culture, Kudrina Ekaterina L.
Published: February 2023

The author addresses the problems of changing library education in the context of developing human capital of Russia. She substantiates the need for educating library professionals with changed competences in accordance with the new approved professional standard of specialists in library and information activities and updating Federal State Educational Standard for Higher Education. The author suggests to revive the library and information department of Moscow State Institute of Culture as a promising initiative aimed at improving the quality of library education.
FAKTOR-FAKTOR PENENTU KEBIJAKAN DEVIDEN PADA PERUSAHAAN YANG TERINDEKS SAHAM SYARIAH INDONESIA
Authors: Dewi Frieska Kirana , Kartadjumena Eriana
Published: February 2023

This research aims to investigate the influence of managerial ownership, profitability and investment opportunity set on dividend payout ratio for the companies that listed in the Indonesia Islamic Stock Index. The proxies consist are the level of insider ownership, return on equity, the market value equity to book value equity, and dividend payout ratio. The data are gained from the 260 financial statement of 52 companies that listed in the Indonesia Islamic Stock Index from period 2012 to 2016. The results showed that simultaneously the insider ownership, return on equity, and investment opportunities set have significant influence on the dividend payout ratio. In partially, the result showed that only investment opportunity set has a significant negative influence on the dividend payout ratio.Peneliti
PERANAN PENGENDALIAN INTERNAL TERHADAP EFEKTIFITAS PENAGIHAN PIUTANG PADA UMKM SENTRA KAOS SURAPATI BANDUNG
Authors: Saadah Kamalah , Nugraha Arie Apriadi
Published: February 2023

The implementation of internal controls on receivables collection that is implemented effectively will affect the success of a company in implementing the policy of selling goods or services on credit. This study aims to determine how the role of internal control on the effectiveness of collection of accounts receivable at UMKM Sentra Kaos Surapati Bandung. The factors tested in this study are the internal control of accounts receivable as an independent variable and the effectiveness of collection of accounts as the dependent variable. The research method used in this research is descriptive qualitative
ANALISIS PENERAPAN PERMENDAGRI NOMOR 113 TAHUN 2014 TENTANG PENGELOLAAN KEUANGAN DESA
Authors: Zulkarnain Zulkarnain , Nurdiati Widi
Published: February 2023

This study aims to determine the application of Permendagri No. 113/2014 concerning Village Financial Management in Bojongasih Village, Parakansalak District, Sukabumi Regency which includes planning, administration, implementation, reporting, accountability, and guidance and supervision of village financial management. The qualitative-descriptive method is used to describe and interpret data regarding village financial management found in the field and then draw a conclusion. Data collection was carried out by documentation study and interviews. Then the data analysis technique is how to reduce, present and verify the data. The results of this study are that in general the financial management of Bojongasih Village, Parakansalak District, Sukabumi Regency is not fully in accordance with Permendagri No. 113/2014. Some of the obstacles faced include in the Village planning that it is not timely to submit the Raperdes regarding the APBDesa. In the implementation of financial management it is against the Permendagri and not in accordance with the Permendagri. Then, the monthly reports are not submitted to the Village Head. As well as less than optimal guidance and supervision from local governments.
PENGARUH LEVERAGE, PROFITABILITAS DAN PERTUMBUHAN PERUSAHAAN TERDADAP NILAI PERUSAHAAN
Authors: Arastika Idha Putri , Khairunnisa Khairunnisa
Published: February 2023

Maximizing the value of the company and the welfare shareholders is one of the main objectives of the company. Company value is the highest level of investors. The higher the value of the company, the greater the investors who invest and also invest their capital in the company. The aim of this study is to analyze the influence of leverage, profitability, and company growth on the firm value of pharmaceutical sub-sector companies listed in Indonesia Stock Exchange from 2014 to 2018. The financial reports, as the data used in this study, are taken from the official website of Indonesian Stock Exchange (www.idx.co.id). The population in this study refers to sub-sector of pharmaceutical companies listed in Indonesia Stock Exchange from 2014 to 2018. The technique used in this study is purposive sampling. Eight samples of the companies in a five-year period are used. Consequently, there are 40 sample data of pharmaceutical sub-sector companies listed in Indonesia Stock Exchange from 2014 to 2018. The method of panel dataregression analysis is employed by means of software: Eviews 10.0. The analysis simultaneously shows that the leverage, profitability, and the company growth do not significantly influence the firm value. In partial, however, neither leverage nor the company growth influences the firm value, whereas profitability has a positive effect on it.
AGRESIVITAS PAJAK DARI PRESPEKTIF CORPORATE SOCIAL RESPONSIBILITY DAN CORPORATE GOVERNANCE
Authors: Budiantara Martinus , Utomo Rochmad Bayu , Manalu Rambio Hasiholan
Published: February 2023

Penelitian ini bertujuan memberikan bukti pengaruh Corporate Social Responsibility (CSR), Good Corporate Governance Terhadap Agresivitas Pajak. objek dalam penelitian adalah Industri Pertanian yang terdaftar di Bursa Efek Indonesia untuk Periode 2016- 2018. Jumlah sampel yang digunakan adalah 42 sampel. Metode Pemilihan sampel dalam penelitian ini menggunakan Purpose Sampling Method. Variabel Dependen penelitian ini adalah Agresivitas Pajak yang diproksikan dengan Effetive Tax Rate (ETR), Variabel Independen penelitian adalah Corporate Social Responsibility, Dewan Komisaris Independen, Dewan Direksi, Komite Audit. Pengolahan data penelitian menggunakan software SPSS 24 dengan Metode Statistika Deskriptik, Uji Asumsi Klasik, Analisis Regresi Berganda dan Uji Hipotesis.Hasil Penelitian Menunjukan bahwa Corporate Social Responsibility (CSR) tidak berpengaruh terhadap Agresivitas Pajak, Dewan Komisaris Independen Berpengaruh Negatif terhadap Agresivitas Pajak, Dewan Komisaris Berpengaruh Terhadap Positif Agresivitas Pajak, dan Komite Audit Tidak Berpengaruh terhadap Agresivitas Pajak.
BEBERAPA FAKTOR YANG BERPENGARUH TERHADAP KEMUNGKINAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN PERTAMBANGAN DAN PERTANIAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2017-2019
Authors: Firmansjah Enricky , Meiden Carmel
Published: February 2023

Going concern perusahaan menunjukkan kemampuan perusahaan untuk mempertahankan kelangsungan hidup usahanya. Opini audit going concern adalah opini audit yang diberikan auditor independen kepada perusahaan yang dianggap tidak mampu mempertahankan kelangsungan hidup usahanya. Opini ini diberikan oleh auditor setelah auditor melakukan pemeriksaan secara keseluruhan dan auditor menemukan kesangsian atas kemampuan perusahaan untuk mempertahankan kelangsungan hidupnya. Teori yang mendasari penelitian ini adalah teori agensi atau teori keagenan. Teori keagenan berbicara mengenai hubungan kinerja antara pemilik perusahaan (pemegang saham) dan manajemen. Populasi penelitian ini menggunakan 24 perusahaan yang terdaftar dalam Bursa Efek Indonesia tahun 2017-2019, totalnya menjadi 72 sampel. Teknik uji data yang dilakukan adalah uji kesamaan koefisien, dan uji regresi logistik dengan menggunakan SPSS Ver.26. Sumber data-data perusahaan diperoleh dari www.idx.co.id dan situs resmi perusahaan terkait. Hasil pengujian yang dilakukan menyatakan bahwa data dapat diuji secara bersamaan. Hasil penilaian keseluruhan model menunjukan bahwa model yang dihipotesiskan telah fit dengan data. Nilai koefisien determinasi menunjukan variabel dependen dapat dijelaskan oleh variabel independen sebesar 90,3%. Hasil uji kelayakan model regresi menunjukan bahwa model dikatakan layak. Hasil matriks klasifikasi menunjukan kekuatan prediksi dari model regresi sebesar 95,8%.
Pengaruh Audit Internal Terhadap Kinerja Keuangan (Studi Kasus Pada PT Pos Indonesia (Persero))
Authors: Nugroho Widhi , Bayunitri Bunga Indah
Published: February 2023

Penelitian ini bertujuan untuk mengetahui bagaimana pelaksanaan audit internal dan kinerja keuangan perusahaan, serta untuk mengetahui bagaimana pengaruh audit internal terhadap kinerja keuangan perusahaan pada PT. Pos Indonesia (Persero) pada periode 2014-2018. Faktor-faktor yang diuji dalam penelitian ini adalah audit internal sebagai variabel independen, sedangkan kinerja keuangan perusahaan sebagai variabel dependen. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Populasi dalam penelitian ini adalah auditor internal di bagian Satuan Pengawas Intern (SPI) dan laporan tahunan (annual report) PT. Pos Indonesia (Persero). Teknik penentuan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan metode purposive sampling, sehingga sampel dalam penelitian ini yaitu auditor internal yang berjumlah 30 orang dan laporan tahunan (annual report) pada PT. Pos Indonesia (Persero) pada periode 2014-2018. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear sederhana pada taraf signifikansi sebesar 5%. Program yang digunakan dalam menganalisis data menggunakan SPSS vers 25. Hasil penelitian menunjukan bahwa pelaksanaan audit internal yang ditunjukan di PT Pos Indonesia (Persero) termasuk ke dalam kategori cukup baik. Sementara kinerja keuangan yang ditunjukan PT Pos Indonesia (Persero) periode 2014-2018 cenderung belum optimal. Selain itu hasil penelitian juga menunjukan bahwa audit internal berpengaruh terhadap kinerja keuangan perusahaan. Besarnya pengaruh audit internal dalam memberikan kontribuasi pengaruh terhadap kinerja keuangan perusahaan sebesar 77,7%.
ADMINISTRATIVE & GENERAL COSTS ON NET PROFIT
Authors: Mulyana Asep , Susilawati Endang
Published: February 2023

This study aims to determine the effect of general & administrative costs on net income. The method used in this research is descriptive statistical method. The type of research used is quantitative. The results of the study show that the cost of raw materials partially has a significant effect on net income
RASIO KONTRIBUSI PAJAK PENERANGAN JALAN DAN PAJAK HIBURAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA BANDUNG
Authors: Kurniawan Reza , Susilawati Endang
Published: February 2023

The purpose of this study was to determine the effect of Street Lighting Tax and Entertainment Tax on Bandung Regional Original Income partially and simultaneously. The study was conducted at Badan Pengelolaan Keuangan dan Aset (BPKA) of Bandung city. The analytical method used is a descriptive method that analyzes data on the realization of the Street Lighting Tax and Entertainment Tax in 2013-2019. The t-test results (partial) show that partially the Street Lighting Tax and Entertainment Tax have no influence on the Regional Original Income, while the F test results that simultaneously the Street Lighting Tax and the Entertainment Tax have an influence on the Regional Original Income.
ANALISIS RASIO LIKUIDITAS DAN SOLVABILITAS UNTUK MENGUKUR KINERJA PERUSAHAAN SEKTOR PENERBANGAN SEBELUM DAN SAAT PANDEMI COVID-19
Authors: Rachmawati Desiana
Published: February 2023

Penelitian ini bertujuan untuk menganalisis kinerja keuangan PT AirAsia Indonesia Tbk (CMPP) dan PT Garuda Indonesia Tbk (GIAA) sebelum pandemi Covid-19 tahun 2017, 2018 dan 2019 yang dibandingkan dengan kinerja keuangan saat pandemi Covid-19 tahun 2020 berdasarkan rasio likuiditas dan rasio solvabilitas. Metode yang digunakan adalah kuantitatif deskriptif menggunakan data sekunder berupa laporan keuangan dan laporan tahunan PT Garuda Indonesia Tbk dan PT AirAsia Indonesia Tbk periode 2017-2020. Rasio likuiditas dihitung dengan menggunakan CR, QR dan Cash Ratio. Rasio solvabilitas dihiutung dengan menggunakan DER dan DR. Hasil penelitian menunjukkan bahwa rasio likuiditas tahun 2020 mengalami penurunan yang sangat drastis. Penurunan pendapatan pada saat pandemi Covid-19 di tahun 2020 berdampak pada berbagai kondisi perusahaan yang mengakibatkan aliran kas masuk, piutang dan aset lancar lainnya yang semakin menurun secara drastis. CMPP dan GIAA mengalami penurunan kinerja solvabilitas yang dapat dilihat dari nilai DER bernilai negatif dan nilai DR lebih dari 1 kali. Penurunan pendapatan pada masa pandemi Covid-19 berdampak pada kerugian yang cukup besar di tahun 2020, sehingga mengakibatkan perusahaan mengalami defisit ekuitas. Sebagai usaha memperoleh pendanaan, perusahaan harus menambah utangnya sekaligus untuk menutup defisit ekuitas. Dengan demikian, utang CMPP dan GIAA di tahun 2020 menjadi sangat besar dibandingkan dengan aset yang dimiliki.
PENGARUH FINANCIAL DISTRESS DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI PADA MASA PANDEMI COVID-19 (STUDI EMPIRIS PADA PERUSAHAAN JASA SUB SEKTOR RESTORAN, HOTEL, DAN PARIWISATA YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Authors: Irawan Youlanda Silvia , Andi Kiagus , Putri Widya Rizki Eka
Published: February 2023

The purpose of this study is to analyze the impact of financial distress and leverage on the conservatism of accounting. Samples of this survey are Hotels, Restaurants and Tourism sub-sectors listed on the Indonesian Stock Exchange during the covid-19 period.Using a  purposive sampling method, the sample for this study comprised a sample of 32 hotels, restaurants, and tourism subsectors. The explanatory variables used in this study were accounting conservatism, financial distress, leverage, and profitability as control variables. In this study, we test using the Statistical Product and Service Solution (SPSS) analytical tools and data. The analysis in this study uses multiple linear regression analysis. The results of this study show that financial distress does not affect accounting conservatism and leverage does not affect accounting conservatism. Variables of the combination of financial distress and leverage  have a significant impact on accounting conservatism.
PENGARUH FINANCIAL DISTRESS TERHADAP NILAI PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 (Studi Pada Perusahaan Property dan Real Estate)
Authors: Desvita Adaria Desvita Adaria , Komalasari Agrianti , Kusumawardani Niken , Andi Kiagus
Published: February 2023

Indonesia adalah salah satu negara yang mengalami dampak pandemi Covid-19. Hal tersebut mengakibatkan beberapa sektor mengalami penurunan pendapatan. Salah satunya yaitu berdampak pada sektor  properti dan real estate . Penelitian ini bertujuan untuk menganalisis pengaruh financial distress terhadap nilai perusahaan sebelum dan saat pandemi Covid-19. Populasi dalam penelitian ini adalah perusahaan property dan real estate yang tercatat di Bursa Efek Indonesia tahun 2019 dan 2020 dengan sampel sebanyak 58 perusahaan. Analisis data dalam penelitian ini dilakukan dengan menggunakan regresi linier berganda. Berdasarkan hasil uji regresi linier berganda pada penelitian ini menujukkan bahwafinancial distress berpengaruh negatif signifikan terhadap nilai perusahaan saat Covid-19. Sementara itu, financial distress tidak berpengaruh signifikan terhadap nilai perusahaan sebelum Covid-19.

Kata kunci : Covid-19, N ilai perusahaan, F financial distress
Effects of feeds on selected shellfish (Macrobrachium rosenbergii) and finfishes (Planiliza persia and Rhinomugil corsula) in polyculture system: profitability and viability
Authors: Akter Mafia , Suravi Israt Nur , Islam Md Shahidul
Published: February 2023

The experiment was conducted at earthen ponds in the Bagerhat sadar upazila of Bagerhat to examine the growth, production capacity, and economic return of freshwater prawn (Macrobrachium rosenbergii) with persa (Planiliza persia) and corsula mullet (Rhinomugil corsula) under polyculture system. Four treatments, designated as T1, T2, T3, and T4 were used in the study, each with three replicates. The final weight of the prawns after 120 days of culture was highest in T1 (72.07 g) and lowest in T4 (50.23 g), but there was no significant difference in prawn growth between T1 and T2. In T4, where artificial feed was not employed, prawn, persa, and corsula mullet growth and survival rates were lower. T1 produced more prawns (173.27 kg ha-1), while T4 produced less (617.83 kg ha- 1). Significantly (p<0.05) higher production of persa was found in T1 (295.97 kg ha-1) and lower in T4 (152.28 kg ha-1). Corsula production was also observed to be higher in T1 (275.70 kg ha-1) and lower in T4 (155.36 kg ha-1). However, T1 had much higher total production and net profit from prawn and fish farming (1744.94 kg ha-1, BDT 244694.75 ha-1), whereas T4 had a significantly lower total production and net profit (925.46 kg ha-1, BDT 115894.42 ha-1). According to the study, quality feed (T1) outperforms other commercial feeds in terms of growth, production, and net profit. In order to increase productivity and get a high return on investment in a short period of time. The quality feed can be recommended.
J. Asiat. Soc. Bangladesh, Sci. 48(1-2): 111-122, June-December 2022
Interrupted time series segmented regression analysis for detecting waterborne disease outbreaks by syndromic surveillance
Authors: Yuen Aidan , Pourmarzi Davoud , Sarkis Suzie , Luisetto Carmela , Khatri Kamal , Bone Angie , Black Jim
Published: February 2023

Introduction Pathogens can enter the drinking water supply and cause gastroenteritis outbreaks. Such events can affect many people in a short time, making them a high risk for public health. In Australia, the Victoria State Government Department of Health is deploying a syndromic surveillance system for drinking water contamination events. We assessed the utility of segmented regression models for detecting such events and determined the number of excess presentations needed for such methods to signal a detection. Methods The study involved an interrupted time series study of a past lapse in water treatment. The baseline period comprised the four weeks before the minimum incubation period of suspected pathogens, set at two days post-event. The surveillance period comprised the week after. We used segmented linear regression to compare the count of gastroenteritis presentations to public hospital emergency departments (EDs) between the surveillance and baseline periods. We then simulated events resulting in varying excess presentations. These were superimposed onto the ED data over fifty different dates across 2020. Using the same regression, we calculated the detection probability at p < 0.05 for each outbreak size. Results In the retrospective analysis, there was strong evidence for an increase in presentations shortly after the event. In the simulations, with no excess presentations (i.e., with the ED data as is) the models signalled 8% probability of detection. The models returned 50% probability of detection with 28 excess presentations and 100% probability of detection with 78 excess presentations. Conclusions The transient increase in presentations after the event may be attributed to microbiological hazards or increased health-seeking behaviour following the issuing of boil water advisories. The simulations demonstrated the ability for segmented regressions to signal a detection, even without a large excess in presentations. The approach also demonstrated high specificity and should be considered for informing Victoria’s syndromic surveillance system.
Perfil clínico e epidemiológico de pessoas vivendo com HIV/AIDS internadas com suspeita de COVID-19
Authors: Sá Francielle Manzoni de , Santos Evelin Jaqueline Lima dos , Lima Rayssa Bruna Holanda , Seki Karla Luciana Magnani
Published: February 2023

O presente estudo teve como propósito delinear o perfil clínico-epidemiológico de pessoas vivendo com HIV/AIDS (PVHA) internadas com suspeita de COVID-19. Tratou-se de um estudo longitudinal, observacional e de caráter retrospectivo, através da análise de prontuários clínicos de PVHA, atendidos no Hospital Universitário Maria Aparecida Pedrossian, localizado em Campo Grande, MS, entre março de 2020 a dezembro de 2021. Participaram da pesquisa 92 casos de PVHA que permaneceram internadas por no mínimo 24h, com suspeita de COVID-19, tendo como sinal prevalente na admissão hospitalar a dispneia (70%). A amostra (n=92) foi dividida em dois grupos:  Grupo 1, composto por PVHA que testaram positivo para COVID-19 (n=23) e Grupo 2, composto por PVHA que testaram negativo para COVID-19 (n=69). Concluiu-se que houve predomínio de homens, com idade entre 44 a 53 anos, em ambos os grupos. Os pacientes internados sem COVID-19 tinham uma condição de imunossupressão pior (níveis de CD4 + < 200, carga viral detectável e imunossupressão severa) e apresentavam maior prevalência de doenças oportunistas. De forma semelhante, ambos os grupos estudados desenvolveram quadros de SRAG, com saturação menor que 95%, necessidade de UTI e necessidade de VMI. Quanto ao desfecho final, não houve diferença entre os grupos.
Massagem Shantala: uma prática integrativa como ferramenta terapêutica do vínculo mãe-filho
Authors: Nascimento Thamires Rosa Freitas do , Mendes Iza Belle Rodrigues , Cardoso Aline Mendes , Lima Yara Macambira Santana
Published: February 2023

Analisar como o método da massagem Shantala pode contribuir no fortalecimento do vínculo mãe-filho. Trata-se de um estudo descritivo, com abordagem qualitativa, realizado em Unidades de Saúde da Família no município de Santarém/PA. A coleta de dados foi realizada por meio de entrevista semiestruturada, voltada às mães que aceitaram utilizar o método da massagem Shantala em seus bebês, destaca-se que para o estudo foram considerados os aspectos éticos relacionados à pesquisa envolvendo seres humanos. As participantes do estudo foram 6 mães com seus respectivos bebês, a idade dos bebês variou de 1 a 4 meses e a maioria era do sexo feminino. Entre os sentimentos presentes durante a aplicação da massagem Shantala, destacou-se o sentimento de proteção, sentimento de dedicação e do sentimento de reconhecimento e satisfação.  A respeito das sensações apresentadas pelo bebê ao ser tocado, as mães relataram as sensações de "alegria"," protegido", "relaxado, alegre e sorridente". As principais mudanças fisiológicas observadas nos bebês foram: alívio das cólicas, melhora no funcionamento intestinal e melhoria do padrão de sono. Além disso, as mães puderam perceber as alterações emocionais como: tranquilidade, melhora no vínculo, relaxamento e melhora na sociabilidade. Evidenciou-se que a aplicação da técnica Shantala resultou em sentimentos positivos para o binômio mãe-filho. A massagem proporcionou uma experiência positiva através da troca de afeto e carinho, o que contribui para o fortalecimento do vínculo entre a mãe e o bebê, em decorrência da maior aproximação e contato.
Custos de implantação de videira cultivares Bordô, Niágara Branca e Rosada em sistema de condução em espaldeira no município de Nova Laranjeiras-PR
Authors: Dola Sidinei , Santos Elaine Rodrigues dos , Lima Claudia Simone Madruga , Leandrini Josimeire Aparecida
Published: February 2023

A cultura da videira é importante para a economia do Brasil e do Paraná. A produção de uva comum (Vitis labrusca L.) faz parte da renda de inúmeras famílias envolvidas na atividade. E ainda, pode ser considera uma opção de diversificação para agricultores familiares localizados na Região da Cantuquiriguaçu. Entre os municípios que compreendem a região está Nova Laranjeiras. Esse município possui sua renda agrícola principalmente de lavouras temporárias e bovinocultura. Dessa forma, para incentivar o cultivo de determinada espécie é fundamental o conhecimento dos custos de implantação. Para tanto o objetivo nesta pesquisa foi de identificar os custos de implantação de um hectare de videira cultivares Bordô, Niágara Branca e Rosada conduzidas em sistema de espaldeira em uma propriedade no município de Nova Laranjeiras/PR. O estudo foi realizado no período de fevereiro a maio de 2021. Os custos totais de implantação de um hectare de videira atingiram R$ 109.872,10, cujos componentes mais significativos na composição dos custos foram os gastos com insumos e materiais, especialmente os custos com o sistema de condução.
Avaliação do sono e risco de apneia em pessoas com Hipertensão Arterial Sistêmica usuárias de unidades básicas de saúde (UBS)
Authors: Silva Thele Albuquerque da , Soares Francisca Clara Lopes , Ykeda Daisy Satomi
Published: February 2023

Objetivo: avaliar sono, risco de apneia e nível de sonolência em pessoas com Hipertensão Arterial Sistêmica (HAS) usuárias de UBS. Metodologia: pesquisa clínica, observacional e transversal realizada com 42 pessoas com HAS. O recolhimento de dados: Questionário de Perfil do Participante, Índice de Qualidade de Sono de Pittsburgh, Escala de sonolência de Epworth e Questionário Clínico de Berlin. Resultados e Discussão: dos 42 participantes, 24 apresentaram sono ruim (57%) ou distúrbio (17%), 67% apresentaram alto risco para apneia, e cerca de 31% apresentaram sonolência excessiva. Ao comparar a Qualidade do sono e a Sonolência entre os gêneros foi evidenciado diferença significativa para o PSQI, com pior sono para mulheres (p<.001). Epwoth não obteve diferença (p=0.808). A comparação entre Qualidade do Sono e Sonolência entre praticantes e não praticantes de atividade física identificou diferença apenas para PSQI (p=0.038). Conclusão: qualidade do sono ruim ou até distúrbio, alto risco para apneia e a sonolência diurna excessiva são presentes e devem ser mais investigados em pessoas com HAS. O sono das mulheres e de sedentários tem pior qualidade.
Pesquisas sobre família e desenvolvimento humano em disciplinas no Stricto Sensu
Authors: Rabinovich Elaine Pedreira , Moreira Lúcia Vaz de Campos
Published: February 2023

Este artigo visa contribuir ao ensino da Psicologia relatando uma experiência, conduzida por duas psicólogas durante um período de 15 anos, em um programa de pós-graduação interdisciplinar. Trata-se de um relato de experiência. Em uma disciplina regular do Stricto Sensu, era realizada uma pesquisa em colaboração com os alunos nela matriculados durante cada um dos quinze períodos em que foi ministrada, resultando em produções científicas veiculadas em congressos e em publicações científicas quer dos alunos quer dos professores. Neste artigo, detalha-se o procedimento adotado para a realização da pesquisa em colaboração, assim como os produtos dela derivados.
Produção de milheto e leguminosas em sistemas consorciados para regiões semiáridas
Authors: Almeida Mirna Clarissa Rodrigues de , Leite Maurício Luiz de Mello Vieira , Souza Eduardo Soares de , Tabosa José Nildo , Oliveira Dennys Melo de , Anjos Fredson Luan Queiroz dos , Cardozo Catriel Henrique Edgard Dantas , Farias Igor Masterson de , Lima Layane Ferreira , Costa Álef Chagas de Lima
Published: February 2023

A utilização de sistemas de produção sustentáveis e com viabilidade econômica é de extrema importância. Portanto, estudo busca compreender as respostas do sistema solo-planta com a associação do uso da cobertura morta vegetal e o sistema de consórcio de gramínea e leguminosa. Para isto, realizou-se uma revisão bibliográfica narrativa. O milheto (Pennisetum glaucum (L.) R. Br.) é uma planta de ciclo anual curto com baixa exigência hídrica (450-700 mm). Quando cultiva sob cobertura morta para a produção de forragem, seu rendimento foi elevado. Isto porque o uso da cobertura morta no solo pode aumentar a infiltração da água no solo, contribuindo para maior eficiência do uso da água nas plantas. Além disso, esta prática pode aumentar a população microbiana do solo e a fertilidade. Concomitantemente, o cultivo de milheto consorciado com leguminosas como o feijão-caupi e o feijão-guando pode contribuir para um maior rendimento de cultivo em regiões semiáridas. O consórcio entre gramíneas e leguminosas, desde que sejam compatíveis em termos de desenvolvimento, pode acarretar em altos benefícios para a produção do sistema, pois a fixação biológica do N atmosférico pode aumentar a produção de biomassa e qualidade da forragem para alimentação animal. Apesar de suas inúmeras vantagens, o uso da cobertura morta no cultivo de milheto e o consórcio com leguminosas ainda necessita de maiores definições técnicas e precisa ser melhor estudado. Principalmente no que diz respeito ao manejo associado dessas duas práticas (cobertura morta e consórcio).
Idiopathic Osteoesclerosis: A rare CBCT incidental finding in the mandibular condyle
Authors: Berden Maria Emilia Servin , Niederberger Ana Liesel Guggiari , Fonte Tatiana Prosini da , Cunha Carolina Ortigosa , Conti Paulo César Rodrigues
Published: February 2023

Intrabony radiopaque lesions are common manifestations of neoplasia, sequel of carious lesions, traumatic event, malignant tumors, metastasis, neoplastic and non-neoplastic entities or developmental alterations. Idiopathic Osteosclerosis (IO) is a rare bone lesion, normally asymptomatic and not associated with inflammatory, traumatic or infectious stimulus which is usually found in the molar mandibular area. Although IO is a well-recognized radiological entity that is generally symptom-free, it is important to distinguish it from other radiopacities. Finding this type of lesion in the mandibular condyle is odd and it could be easily misdiagnosed and confused with other imaging findings. The present case report aims to describe a rare imaging finding of idiopathic osteosclerosis in temporomandibular condyle which was accidentally found in the CBCT of a patient with painful TMD symptoms by emphasizing the importance of multidisciplinary involvement between the general practitioner, the radiologist and the pain specialist to diagnose and provide an indicated treatment, whenever necessary.
Percepção dos acadêmicos de odontologia da Universidade do Estado do Amazonas em relação a Odontologia Hospitalar
Authors: Santos Fernanda Cristina de Menezes , Silva Jordy Lourival Magno de Deus e , Moura Emilly Corrêa , Soares Keuly Sousa , Ribeiro Eliane de Oliveira Aranha , Prestes Gimol Benchimol de Resende
Published: February 2023

A Odontologia Hospitalar (OH) auxilia na promoção da saúde integral aos pacientes internados evitando e tratando infecções orais que possam prejudicar pacientes internados. Assim, a participação do cirurgião dentista na equipe multiprofissional hospitalar vem a auxiliar em um eficiente diagnóstico, planejamento e execução de tratamentos clínicos focados no restabelecimento da saúde do paciente de forma integral. Sabendo disso, tal assunto proposto surgiu com intuito de verificar como os acadêmicos de odontologia enxergam a função do cirurgião-dentista no âmbito hospitalar e sua importância para o restabelecimento do quadro de saúde geral do paciente internado. Para tanto, foi realizado um estudo na Policlínica Odontológica da Universidade do Estado do Amazonas com acadêmicos do 7° e 8° período sobre o ingresso da OH em grade curricular. Destes acadêmicos, 95,5%, tem ciência que a odontologia hospitalar é uma habilitação da odontologia. Em contrapartida, 77,6% dos graduandos nunca acompanharam um atendimento em ambiente hospitalar. Dos que já acompanharam apenas 11,9% foram em ambiente de UTI.  94% dos voluntários da pesquisa reconhecem que é essencial o CD ter conhecimento em área hospitalar. 92,5% são favoráveis a inclusão da disciplina na grade curricular do curso de Odontologia, pois deste grupo 70,1% responderam que precisam de mais conhecimento teórico para realizarem tratamento em pacientes internados em hospitais. Assim, pode-se notar que a inclusão da OH na grade curricular do curso de Odontologia, na percepção dos acadêmicos, geraria o aumento de conhecimentos teóricos-práticos-científicos, proporcionando maiores habilidades para atendimentos em hospitais, a nível ambulatorial, UTI e/ou cirúrgico.