bluuebunny/crossref_metadata_2025 huggingface dataset:
The Relationship of Knowledge of Pregnant Women to Compliance with Health Protocols During the Covid-19 Pandemic at the Kassi-Kassi Health Center Makassar in 2021
Authors: Rahman Nur indah noviyanti , Hukmiyah Aspar  , Gusriani
Published: December 2021

Relationship of Knowledge of Pregnant Women to Compliance with Health Protocols during the COVID-19 Pandemic at Kassi-Kassi Health Center Makassar in 2021.

The purpose of this study was to determine the relationship between knowledge of pregnant women and adherence to health protocols during the COVID-19 pandemic at the Kassi-Kassi Health Center Makassar.

This study uses analytical research methods by carrying out a Cross Sectional Study approach to determine the relationship between knowledge of pregnant women and adherence to health protocols during the COVID-19 Pandemic at the Kassi-Kassi Health Center Makassar. With a population of pregnant women who perform ANC examinations at the Kassi-Kassi Health Center Makassar and the number of samples is 30 respondents using the Accidental Sampling technique.

From the results of statistical tests using the Chi-Square (Continuity Correction) test, the value of (0.039) < (0.050) is obtained, so Ha is accepted and H0 is rejected, this study shows that there is a relationship between knowledge of pregnant women and adherence to health protocols.
Making A Web-Based Application For Sales Kitchen Bunda Ghina Using Php And Mysql
Authors: Adam Huda Nugraha
Published: December 2021

Mother Ghina's kitchen is located in Teluk Low Pasar Village, Tebo Ilir District, Jambi Province. When transacting, store sellers still use simple media for information delivery, such as WhatsApp, Facebook and word of mouth.  The purpose of creating this application is to expand promotional media and make it easier for consumers from inside and outside the city to place orders online.  In the process of creating the website using PHP programming language and Mysql as database.  The final stage is to conduct a trial over the Internet.
Determining Factors of Audit Delay of Large Trading Companies on the Indonesia Stock Exchange
Authors: Astuti
Published: December 2021

Financial statements delivered in a timely manner are useful in analyzing and making decisions in the economic field that can contribute to national economic growth. The timeliness of a financial statements on the results of the audit report can also affect the value of the financial statements. This research aims to find out and analyze the effect of leverage, company size and company age on audit delay. The conduct of the research was conducted on twenty Large Trading Companies during the period 2015-2019 which totaled 100 data. The data analysis techniques used in this research are descriptive statistical analysis, classical assumption test, multiple linear regression analysis, and hypothesis testing. The results showed that partially leverage had a positive and insignificant effect on audit delay, the company size had a negative and insignificant effect on audit delay, while the company age had a negative and significant effect on audit delay.
The Effect Of Price Earning Ratio, Current Ratio, Net Profit Margin And Debt To Equity Ratio On Stock Prices Of The Lq-45 Index Of The Indonesia Stock Exchange 2016-2018
Authors: Ahmad Solihin  , Afrizal  , Lilik Sulistyowati
Published: December 2021

This study aims to analyze the joint and partial effect of the price earning ratio, current ratio, net profit margin, and debt to equity ratio variables on the stock prices of companies listed on the LQ-45 Index of the Indonesian Stock Exchange for the 2016-2018 period. The research sample is companies that fall into the LQ-45 stock category, namely 45 companies for the 2016-2018 period using normality, autocorrelation, multicollinearity, and heteroscedasticity tests as classical assumptions using multiple regression analysis methods. The results of the analysis show that the research variable has a significant effect on stock prices in companies in the LQ-45 Index category of the Indonesian stock exchange for the 2016-2018 period and the partial test results show that the price earning ratio variable has no significant effect on stock prices, the current variable ratio and affects stock prices. net profit margin significantly affects stock prices and the debt to equity ratio variable significantly affects stock prices in companies in the LQ-45 Index category of the Indonesian stock exchange for the period 2016 - 2018.
The Influence Of Pricing Rate And Word Of Mouth (Wom) Mediated By Trust On Credit Car Purchasing Decisions
Authors: Soegeng Wahyoedi  , Andry
Published: December 2021

Intense competition between finance companies makes each must apply the best strategy to become a winner. This study aims to analyze the direct effect of pricing rate and word of mouth (wom) on purchasing decisions and indirectly mediated by trust, as well as the direct influence of trust on purchasing decisions. The population of this study is consumers who have purchased a car on credit at Maybank Finance in the West Java area, which consists of 4 city branches, namely: Bandung, Bogor, Cirebon and Karawang, both those that have been paid off and those that are still running. Samples were taken as many as 100 respondents using non-probability sampling technique with quota sampling method. Data analysis using Partial Least Square (PLS) using SmartPLS software. The results show that all hypotheses are proven to have an influence on pricing rate, word of mouth (wom) and trust on purchasing decisions, and it is also proven that trust is able to mediate the relationship between these variables.
Analysis Of Serum Cystatin C Levels In People With Type 2 Diabetes Mellitus As A Biomarker Of Early Detection Of Atherosclerosis
Authors: Misnarliah  , Anastasia A. Basir  , Zainuddin
Published: December 2021

Type 2 diabetes mellitus (DMT2) is associated with atherosclerosis, which causes the disease. cardiovascular and increased mortality. It is still difficult to detect ateroskelerosis in the early stages. Arterial stenosis often develops without symptoms in patients. DMT2, then causes cardiovascular disease. Therefore, development diagnostics to easily detect early-stage atherosclerosis are needed. In this study, we focused on cystatin C serum, an inhibitor of cysteine proteinase. Some research results, it has reported a significant correlation between serum Cystatin C levels and Arterial stiffness in a group of normal individuals. Cystatin C serum has a correlation strong with a value of elasticity of the carotid artery walls that reflect the degree of atherosclerosis subclinical. This is a new sign that is quite potential as a biomarker of early detection atherosclerosis. The purpose of the study is to know the picture serum Cystatin C levels as an early marker to determine the presence of possible complications of atherosclerosis in DMT2 patients, as well as the usefulness of Cystatin-C in predicting atherosclerosis of the early stages. Research methods are analytical research with use cross-sectional design. The study was conducted by calculating the value of Cystatin C blood serum with DMT2. The study subjects were people with DMT2 in RSUD.Labuang Baji Makassarand its network. Sum the sample in this study was 20 people. Determination of the research subject is done by conducting a search on medical records of DMT2 patients who meet the criteria of inclusion and exclusion to achieve minimum number of samples. The study subjects were classified into two groups based on medical record data searches are subclinical atherosclerosis group and nonclinical group ateroskelorosis. The research sample is a serum sample. Serum sample examination is carried out in the Clinical Prodia Laboratory using PENIA method. The results of this study reported the results that Cystatin-C Serum is closely correlated with subclinical atherosclerosis (arterial stiffness. Increase in serum cystatin-C levels indicates the risk of atherosclerosis in Patients with DMT2. The results of this study reported that serum cystatin C levels in dmt2 patients in the nonclinical atherosclerosis group (n = 10) showed normal cystatin levels (0.50 - 0.96 mg/L), while serum Cystatin-C levels in dmt2 group patients showed normal cystatin levels (0.50 - 0.96 mg/L), while serum cystatin-C levels in DMT2 group patients Subclinical atherosclerosis (n = 10) has an increase in serum cystatin-C levels (> 0.90 mg/L). Level cystatin C serum is associated with SA in DMT2 patients. Cystatin C was identified as a predictor of atherosclerosis risk, after adjusting for a variety of factors associated with diabetes.
Assessment of Human Factors Causes of Occupational Risk in the Chemical Industry Using the Analytic Network Process (ANP) Method
Authors: Patradhiani Rurry Patradhiani , Maimana
Published: December 2021

The development of the industry in Indonesia is inseparable from the analysis of the production process and identification of the risk of causing work accidents. In every production process in the chemical industry there are various risks that cause occupational accidents, the biggest cause of accidents comes from human factors. It required a priority assessment of workplace accidents influence on the human factor as the cause of the rising incidence of labor in the production process in the chemical industry with the method of Analytic Network Process (ANP) , of the assessment results using ANP method can be determined to set a risk management strategy causes of accidents. ANP method is done by determining goals, criteria, and sub criteria. In this case the criteria are the production process and the sub criteria are human factors that cause the risk of work accidents. Furthermore, the value of influence between criteria is determined, between criteria and sub criteria and between sub-criteria . The results obtained are the highest limiting values for criteria, namely the final product process and sub-criteria, namely human factors not using PPE . Strategies that can be taken to control risk is by giving reward and punishment, providing HSE training, as well as the management is partially responsible for HSE
Does Earnings Quality Mediate The Effect Of Corporate Governance On Firm Value
Authors: Kodriyah  , Nana Umdiana  , Denny Putri Hapsari  , Santi Octaviani
Published: December 2021

This study aims to examine the influence of corporate governance factors on firm value and earnings quality as mediating variables. Research Methodology Using Purposive Sampling techniques, so as to obtain a data of 102. The analysis technique used was to use multiple regression and path analysis. Indicator of corporate governance has effect on firm value are managerial ownership and audit committee. Indicator of corporate governance has effect on earnings quality are Institutional ownership and audit committee. The earnings quality has no significant effect on the value of the company and has not been able to mediate the influence of managerial ownership, institutional ownership and committee on the value of the company. The corporate governance indicator is used 3 while there are other indicators such as the proportion of the independent commissioners board and the proportion of the board of directors. Investors do not only look at the financial aspects but can also see other information such as the implementation of corporate governance mechanisms as one of the considerations for investment decisions
The Influence of Learning Leadership, Educational Administration Knowledge, Job Satisfaction and Work Motivation on Organizational Commitment of the Head of the Early Childhood Education (ECE) Units in Medan City
Authors: Kristianus Mote  , Benyamin Situmorang  , Darwin
Published: December 2021

The purpose of this study is (1) to find a model of organizational commitment of the head of the ECE unit which is built based on an associative causal relationship between exogenous variables with an endogenous variable. (2) to test and find direct and indirect effects between exogenous variables with an endogenous variable. This study used a quantitative method with a survey approach. The population was 750 people, and the samples were 238 people. They were collected using a purposive sampling technique based on the sample provisions by Isaac and Michael. Data were collected using questionnaires in the form of a Likert Scale technique with a Merriam technique test instrument. The data were processed using a Path Analysis. The results of the analysis show that (1) the direct influence of learning leadership on the organizational commitment of the head of the ECE units with a path coefficient of 0,119. (2) the direct influence of education administration knowledge on the organizational commitment of the head of the ECE units with a path coefficient of 0,406. (3) the direct influence of job satisfaction on the organizational commitment of the head of the ECE units with a path coefficient of 0,369. (4) the direct influence of work motivation on the organizational commitment of the head of the ECE units with a path coefficient of 0,175. The conclusion is that the organizational commitment model of the head of the ECE units in Medan City has been tested fit with proportional direct and indirect, spurious and unanalyzed effects with a dominant proportional influence that is (1) education administration knowledge of 26,42. (2) job satisfaction of 13,60%. (3) work motivation of 03,06%. (4) learning leadership is 01,41%. The suggestion is that if you want to increase the organizational commitment of the head of the ECE units, it is necessary to first increase the knowledge of educational administration and then be followed by job satisfaction, work motivation and learning leadership.
Visitors' Perceptions of Service Quality In Taman Eden 100 Agro-Tourism
Authors: Donny Ivan Samuel Simatupang  , Helena Tatcher Pakpahan  , Desyanti Chrismash
Published: December 2021

This study aims to describe the level of visitor satisfaction in Eden 100 Agrotourism based on visitor perceptions, analyze the service performance of Eden 100 Agrotourism Center to influence service quality at Eden 100 Agrotourism Park, and how to improve service quality in Eden 100 Agrotourism Area. purposive, namely in Eden 100 Agrotourism which is located in Lumbanjulu Village, Lumbanrang District, Toba Samosir Regency, North Sumatra Province. This sampling method uses purposive sampling, the sampling technique is not based on random, regional or start, but based on considerations that focus on certain goals. The data analysis method used is a descriptive method and Importance Performance Analysis. The results of the study where the calculations were carried out using the help of SPSS version 15. The results of this study were: 1) The level of suitability of visitors was 73.05%-114.15%, the average level of conformity obtained was 96.53%. The average value of conformity is 17.62% lower than the level of visitor satisfaction which should be 114.15%. In this case, it can be concluded that the level of service performance of Taman Eden Agrotourism 100 is lower than the level of interest or expectations of visitors. 2) Based on the measurement results using Importance Performance Analysis, it can be seen in the Cartesian diagram that the location of items that affect visitor satisfaction with service quality at Taman Eden Agrotourism 100 is divided into four quadrants. 3). Based on the results of the Cartesian diagram, it is known that the service quality dimension attributes that need special attention are in quadrant A (priority) in the context of agro-tourism efforts in improving service quality, including a. the ability of employees to guide visitors which is included in the reliability variable, b. employees are willing to provide fast service which is included in the responsiveness variable, c. the patience of employees in providing services that are included in the guarantee variable, d. employees do not discriminate in serving visitors which are included in the guarantee variable.
Analysis Of The Coefficien Of Performance (COP) Freezer Produced By Solar Cell
Authors: Sudirman Lubis  , Rafsanzani Pane
Published: December 2021

The use of freezer machines has now become a necessity for the wider community, because it is very helpful for humans in everyday life. The cooling load given greatly affects the performance of the freezer, both in terms of electrical energy consumption and the ability to increase system usage time. The greater the cooling load will increase the use of electrical energy during operation. This is very worrying in the future where the issue of depleting fossil energy sources which is currently a priority for producing electrical energy is increasing and filling the media. In recent years, solar energy has been rumored to be the answer to this problem. Where heat energy from the sun is used to move protons and electrons in a solar panel media to produce electrical energy that can be used for the needs of many people. This has become the attraction of researchers to make an innovation in the use of solar energy in a freezer system. Judging from the research roadmap related to solar energy and the vapor compression system in the freezer that was launched in the last few years, not many innovations have been carried out in the use of energy sources. The cooling load to be used will be adjusted to the capacity of the energy source used, which is 410 WP. With the capacity of the freezer that is used with a power of 1/4 PK which will increase its ability/ efficiency to be used and replace the paid electric energy freezer. This is expected to be useful for the public and contribute knowledge and help realize the university roadmap in the future.
Impact of Corona Virus On Total Share In All Company Sectors In Indonesia Stock Exchange
Authors: An Suci Azzahra  , Ayu Wirdha Ningsih
Published: December 2021

The purpose of this study is to analyze the impact of the corona virus on total shares in all company sectors on the Indonesia Stock Exchange. This study examines whether there are differences in total shares before and after Covid-19 was announced in Indonesia. The data consists of total shares on January 31, 2020 (30 days before the announcement of COVID-19) and total shares on March 31, 2020 (30 days after the announcement of COVID-19) for all company sectors on the IDX. The method used is descriptive quantitative. The analysis technique in this study consists of descriptive statistics and hypothesis testing using the nonparametric MANOVA method on the STATCAL software. The results showed that there was a significant difference in the total shares before and after the announcement of the first case of covid-19 in Indonesia in sectors 1, 3, 4, 6, 7, 8 and 9, indicated by a significant value per company sector in all sectors < 0, 05, while for sectors 2 and 5 there is no significant difference. The value of the permutation test p-value is 0.01, i.e. < 0.05 level of significance, it can be concluded that overall, there is a significant difference in total shares 30 days before and after the announcement of COVID-19.
Optimize Thermal Management And Experiment Of Lifepo4 Battery Pack For Hybrid Electrical Vehicle
Authors: Abdul Muchlis  , Moh. Yamin
Published: December 2021

Hybrid Electric Vehicles (HEV) combines the benefits of gasoline engines and electric motors which can be configured for improving fuel efficiency. Lithium Iron Phosphate (LiFePO4) Phosphate based technology possesses superior thermal and chemical stability which provides better safety characteristics than those of Lithium-ion technology made with other cathode materials. This research conducted by two methods , methods of part 1 is a comparison of the results with the thermal management simulation and experiment, part 2 is a method of optimizing the thermal management for battery pack by using solidwork software. When the fan is on, the forced air flow over the cells removes some of the generated heat. Results of method part 1 is simulation more heat than experiment in the amount of  0.11% – 1.56%. The results of the method part 2 is simulated using the fan 4 fan with a speed of 415 rad/s and battery gap 30mm most efficient compared with 4 fans the other , while the simulation using 6 fan, fan speed 415 rad/s and battery gap 30mm most efficient for all.
Measurement Of Company Performance With Approach Balanced Score Study Case: Regional Drinking Water Company
Authors: Kurniati Karim  , Dennis Rydarto Tambunan  , Nirta Vera Yustanti  , Heru Kreshna Reza  , Melly Susanti
Published: December 2021

Performance is a process carried out in achieving a result for each company or organization in the stage of providing services or products to customers within a certain period of time in accordance with their duties and functions. This study aims to conduct and see the overall organizational picture of the performance assessment of the Regional Water Company (PDAM) of Sungai Penuh Jambi City using the Balanced Score Card approach. viewed from four perspectives, namely: financial perspective, customer perspective, internal business perspective, and learning and growth perspective. From the results of the research on the Performance Measurement of Regional Drinking Water Companies (PDAM) of Sungai Penuh Jambi City using the Balanced Scorecard approach from a financial perspective through the current ratio, profit margin, operation ratio, return on investment, it shows that the company's financial performance is in good condition despite a decline in sales in 2019 For performance measurement based on customer perspective from customer acquisition, customer retention, customer satisfaction, customer satisfaction can be said to be good, although customer satisfaction that the Regional Drinking Water Company (PDAM) of Sungai Penuh Jambi City in 2020 can be said to be not good. Furthermore, the correlation/correlation of performance based on the perspective of internal business processes on the motivation variable, power alignment, has an influence level of 50.9% with a significance level of <5% or 0%, but for training it has a significance level. below 5% or equal to 0%. The performance based on the learning and growth perspective on employee satisfaction, employee retention, productivity, contributes positively to the company's economic improvement.
Modeling daily dynamics of speed and fuel consumption for urban delivery means
Authors: Savchenko Lidiia , Semeriahina Miroslava , Shevchenko Irina
Published: December 2021

Road transport is one of the most important elements of the functioning of a modern city. Maneuverability, mobility, speed of delivery of goods and other criteria have provided him with a special and leading place in urban logistics. However, along with the benefits of a developed transport network for society, its progress is accompanied by negative consequences for the environment and the population of the city. High rates of growth in the number of cars, especially in large cities, cause an increase in emissions of harmful products into the atmosphere, which, accordingly, negatively affects the health of the population. Consequently, the problem of environmental pollution in large cities from harmful emissions from vehicles requires an urgent solution. The increase in emissions of harmful substances is affected by an increase in the consumption of fuel materials due to a decrease in speed because of an increase in traffic density in the city. The frequency, duration, prevalence of congestion is increasing along with the urbanization of the population and the increase in the number of cars in cities. The dense development of the central historical districts of the city exacerbates the problem of unhindered passage of individual, public and freight vehicles. In addition, a decrease in the speed of city traffic affects the speed of delivery of goods, correspondence, etc., which negatively affects the speed of business processes, and ultimately worsens the level of logistics services for customers. The purpose of this study is to analyze the current situation in terms of the dynamics of the average speed of the city's traffic flow by hours of the day and to obtain a mathematical model of the dependence of the speed of movement on the consumption of fuel materials for various environmentally friendly means of urban delivery (car, motorcycle, bicycle and pedestrian courier). The research was carried out in two stages. At the first, the study of the dependence of the average speed of movement in the city on the time of day (for all means of city delivery) was carried out. At the second stage, the study of the dependence of the average consumption of fuel materials in the city (which, accordingly, is a function of the speed of movement) on the time of day for motorized urban delivery vehicles was done. In the course of the study, at each stage, an equation of the trend lines was obtained with a sufficient approximation accuracy. In conclusion, the study proposes an algorithm for determining the average speed and average amount of fuel consumption when delivering small consignments in an urban environment using four urban logistics means - a car, a motorcycle, a bicycle, and a pedestrian courier (with the possibility of using public transport). The proposed algorithm can be applied in any delivery conditions in the city.
Development of recycling infrastructure in Ukraine
Authors: Kostiuchenko Lesia , Marchuk Volodymyr , Harmash Oleg
Published: December 2021

Today, household waste occupies a large area of legal and illegal landfills, and existing recycling plants are not operating at full capacity due to lack of recyclables. Responsible waste management is a key issue for the entire recycling industry in Ukraine. The study of trends in the development of solid waste recycling infrastructure in developed countries is the basis for the formation of its own recycling system in Ukraine. This explains the fact that in a difficult environmental situation on a global scale, the issue of recycling is gaining priority today. Modern enterprises that provide services for the removal of household waste, their sorting and further processing today especially need the participation of the state to create market conditions for the development of a competitive environment. After all, in addition to the processing of waste into secondary raw materials, biogas extraction systems are installed at landfills in Ukraine and installations for electricity production are operated. So in parallel with solving the problem of pollution, we have an additional source of alternative energy. At the legislative level, the executive bodies of village, settlement and city councils have the right to address the issues of collection, transportation, utilization and disposal of household waste, setting tariffs for the service of household waste management, organization of separate collection of useful components of this waste. In order to create a proper system and build infrastructure for efficient waste management, it is important to unite local communities. In addition, it is critical to apply a systematic approach to the organization of the execution chain of all stages of recycling by forming the interaction of all infrastructure elements.
Service Quality, a Correlation of Customer Expectation and Customer Perception of Services Received Responsiveness and Empathy in Shisong Hospital
Authors:   Catholic University of Cameroon (CATUC), Bamenda, Berinyuy Benard
Published: December 2021

Although Universal Health Coverage (UHC) is of the expectation that health services whether promotive, preventive, curative, rehabilitative or palliative, are of sufficient quality to be effective (WHO, 2010), there has been a common phenomenon in most health communities to find patients moving from one health service facility to another in search for better quality of services, which is defined by their expectation from the health institution and the perception after receiving the health services. Shisong hospital in Kumbo East Health District, Bui Division of the Northwest Region of Cameroon is no exception to these experiences, given that it competes with other health instructions in, around and away from Kumbo. While some patients perceive that the quality of services of Shisong hospital meet their expectations, some perceive that they are yet to receive a commensurate quality of services from Shisong hospital. It was important to find out if the ways employees of Shisong hospital respond and empathise with clients relate the expectations and perception of clients. And investigation was done by administering a unique close ended questionnaire to 425 clients who have used the services of Shisong hospital to test the relationship between their expectation and satisfaction with these two facets of service quality, Responsiveness and Empathy in this hospital through some sub derivatives. Correlation analysis showed that there is a moderate significant relationship between employee responsiveness with clients and customer satisfaction, and a strong significant relationship between employee empathy with clients and customer satisfaction. Based on responsiveness and empathy, service quality in Shisong hospital has been described as ‘satisfactory’. The study recommends that the hospital should improve on these facets of service quality (responsiveness and empathy), given that customer satisfaction falls below their expectations, especially by raising customer perception to be ‘very satisfactory’, in match with the common expectation that has been ‘very good’
Validation of the Raynaud’s Condition Score in Argentina
Authors: Morbiducci Julieta Silvana , Tamborenea María Natalia , Romanini Félix , Bejarano Marisel , Lloves Nicolás , Argüello Juan , Castro María Cecilia , Secco Anastasia
Published: December 2021

Objective: the aim of our study was to adapt and validate the Raynaud’s Condition Score (RCS) in patients with Systemic Sclerosis (SSc) who attend a public hospital in Argentina. Materials and Methods: for adaptation, rheumatologists translated to Spanish the original version in English. To assess the construct validity we used: Health Assesment Questionnaire (HAQ), Duruöz´s Hand Index (DHI), spanish validation for Argentina, Raynaud Visual Analogue Scale (VAS) by an expert and Modified Rodnan skin score (mRSS).To assess reproducibility, a subgroup of patients was randomly evaluated with no changes in treatment or clinical condition ten days after the baseline evaluation. Results: A total of 35 patients with SSc were included. The correlation between RCS and Raynaud VAS by an expert was 0.89; RCS and HAQ 0.58; RCS and mRSS 0.61; RCS and DHI 0.57 indicating a very good correlation mainly between the studied Score and the Raynaud VAS and being all statistically significant. The reproducibility was 0.998. Conclusion: The results show that the RCS is a reliable and valid tool for this argentinian population with SSc.
Academicians Satisfy of The Faculty of Economics, in Universitas Negeri Surabaya Throught on Total Quality Management
Authors: Handayani Susi , Pujiono Pujiono
Published: December 2021

The Faculty of Economics in Universitas Negeri Surabaya had certified of International standard operating (ISO) for quality management since 2015. This certification prosecutes management of faculty of economics to increase service quality to academicians. The important aspects of ISO have to determine TQM implemented. Therefore, it had created quality assurance team that exist gradually at university to study program. A service quality must be guarantied by internal and external audit. However, it improves continuous improvement that based on audit results, especially low students satisfaction, officer alacrity to give a service, ability to explanation, handling of complaints, courtesy and friendliness, and support infrastructures for learning process. All cost of quality assurance conduct to prepare an audit internal implementation, to up-date accreditation forms and performance of study program, and monitoring and evaluation for learning and curriculum, improve a quality procedure, prepare and evaluation a quality target, and follow up on audit finding.

Keywords: ISO, service quality, student satisfaction, total quality management
E-Procurement Implication on The Budgets Absorption in Indonesian Local Government (East Java Provincial Government Cases)
Authors: Nurhayati Puji , Djuminah Djuminah
Published: December 2021

Utilization of e-procurement technology in government is very important to achieve accelerated implementation of National and Local Budget that should be indicated in the absence of budget accumulation at the end of the year. The purpose of this study is to examine the effect of the use of e-procurement technology on budget absorption through the practice of procurement of goods / services and procurement performance of goods / services. This study uses primary and secondary data. The sample of this research was 71 units of Local Government Work Unit (SKPD) in East Java Provincial Government. The results show that the utilization of e-procurement technology has a positive effect on budget absorption through the practice of procurement of goods/services. Utilization of e-procurement technology negatively affect the practice of procurement of goods/services and procurement performance of goods/services. Utilization of e-procurement technology negatively affect the performance of procurement of goods/services through the practice of procurement of goods/services. However, the use of e-procurement technology has no effect on budget absorption and has no effect on budget absorption through procurement performance of goods/services because of the attitude of the technology users who are reluctant in the utilization of e-procurement technology.

Keywords: e-Procurement, Budget Absorption, Goods/Services Procurement Practice, Procurement Performance of Goods/Services, Utilization of e-Procurement Technology
INSPECTING THE PROFESSION OF GOVERNMENT ACCOUNTANTS IN THE FUTURE
Authors: Wibowo Puji , Firmansyah Amrie
Published: December 2021

The accountant has become one of the most prestigious professions around the world since a few decades ago. Research concerning accountant professions has simultaneously been famous and even abundant since then. A number of existing studies discussed these fabulous professions, namely public accountant and chartered accountant, from college students’ point of views. This research offers a new perspective with respect to the type of professions and group of respondents. By undertaking questionnaire survey and interviews with government officers as selected respondents, this study tries to reveal the public officers' perceptions, instead of students, towards accountancy professions in the line ministries and government agencies. The questionnaires were distributed to government employees whose jobs are related to public finance management amounted to 300 questionnaires in total. 104 questionnaires were successfully returned, and from those 97 are valid. This preliminary study focuses on government officers’ attitude because this topic has been unusual. The study becomes more challenging since it also discusses the impact of Ministry of Finance Decree No. 25 of 2014 concerning State Chartered Accountant on the willingness of government officers to choose professional accountant in public sector as an option to pursue their career. We find that respondents agree with the obligation of re-register of chartered accountant and the role of Indonesian Accountant Association in the process of registration. However, respondents who have already been registered in National Chartered Accountants were not sure whether they would be able to undertake continuous learning program until the retirement ages. This study also discloses that most respondents tend to say that in upcoming years, government accountants have more important roles in audit, taxation, education, local government finance, national budget, cost of public services, and non-tax revenue. Finally, this research proposes policy recommendation that government should take professional accountants into account in arranging career path for public officers.
Keywords: chartered accountant, government officers
PERFORMANCE IMPROVEMENT MODEL FOR CULINARY BUSINESS IN TASIKMALAYA
Authors: Firmansyah Irman , Wahid Nisa Noor , Fadillah Adil Ridlo
Published: December 2021

This study aims to solve the problems that occur in the culinary business in Tasikmalaya which is currently easy to go out of business. Therefore it is necessary to find a useful model to solve the problem through testing the ability to prepare financial statements and managerial ability in improving the performance of SMEs/MSMEs, especially on culinary business in Tasikmalaya. Through the research will be known the influence of the ability to prepare financial statements and managerial ability on performance, so that in the short term management will know how the benefits obtained if culinary entrepreneurs are ability to prepare financial statements well and improve managerial ability. The method used is through survey and analyzed using regression model through multiple regression analysis with the help of Smart PLS. The results showed that the ability to prepare financial statements has a positive effect on the performance of culinary business in Tasikmalaya City, managerial ability does not affect the performance of culinary business in Tasikmalaya City. Thus culinary business owners need the ability to prepare financial statements so that entrepreneurs are able to analyze the condition of their business through information generated from the financial statements.
Keywords: ability to prepare financial statements, managerial ability, performance
THE INFLUENCE OF INTELLECTUAL CAPITAL AND GOOD CORPORATE GOVERNANCE ON FINANCIAL PERFORMANCE IN BANKING COMPANIES
Authors: Susanti Santi , Andhani Mulyanti , Zulaihati Sri
Published: December 2021

The purpose of this research is to test the effect of intellectual capital and good corporate governance (GCG) on financial performance in the banking sector. The sampling technique in this research is random sampling of as many as 36 banks. This research uses Pulic’s model to measure the components of intellectual capital. Self-assessment is used to measure GCG, as established by the Bank of Indonesia, and Financial Performance is measured using the ratio Operating Expenses to Operating Income (BOPO). Based on the results, the variables Intellectual Capital and Good Corporate Governance indicate that GCG has a positive and significant effect on financial performance. Intellectual capital and GCG explain 49.9% of financial performance.

Keywords: Financial Performance, Good Corporate Governance, Intellectual Capital
Implementation of Fraud Risk Assessment To Mitigate The Fraud Risk in Tax Audit Process
Authors: Alfatah Qomarudin , Tobing Nicholas Agustinus L.
Published: December 2021

The emergence of a variety of fraud schemes, ineffective internal controls, and the number of fraud cases that occur in the taxation sector, encourage researches related to fraud risk assessment, especially in tax audit activities. This study aimed to identify potential fraud schemes risks, evaluate risk controls and discuss anti-fraud strategies using a case study at the Directorate General of Taxes in Indonesia. With a sequential mix method approach through a combination of quantitative and qualitative research, and by using rational choice theory, this research extends the literature of previous studies by providing evidence that fraud can be prevented by increasing the probability to detect fraud scheme. This study fills out the gaps related to fraud risk assessment research in the tax audit process which have been rarely performed in the literatures.
The results concluded that of the 20 fraud scenarios identified, there were 7 fraud scenarios categorized as high level of residual fraud risk, 9 fraud scenarios at the medium level, and the rest at low levels. This study discussed appropriate controls to mitigate the residual fraud risk to be maintained at the level of organizational risk appetite. In addition, this study also discussed anti fraud strategies that are relevant to the organization, through evaluating anti-fraud strategies that have been previously implemented and anti-fraud strategies that have never been implemented
Are Financial Distress and Firm Characteristics Restrict The Operatin Segment Disclosure in Marine Industry?
Authors: Ruwanti Sri , Rambe Prima Aprilyani
Published: December 2021

This study aims to examine the effect of financial distress and several factors on company characteristics, firm size, audit quality and public ownership at the level of disclosure of operating segments in marine companies listed on the Indonesia Stock Exchange. 24 populations were observed from 2013 to 2017 and obtained a sample of 10 marine sector companies with purposive sampling method. Observation results obtained an average operating segment disclosure rate of 69%. We found companies with financial difficulties limiting disclosure of operating segments. We also find public ownership influencing the level of disclosure of operating segments. However, it failed to prove the effect of firm size and auditor quality on the operating segment disclosure level 
ACCOUNTING RECOGNITION OF ASSET ABANDONMENT AND SITE RESTORATION
Authors: Cahyanti Rena Maya , WIRJOLUKITO ARUNA
Published: December 2021

This research will discuss the recognition of asset abandonment and site restoration or commonly known as ARO (Asset Retirement Obligation) in oil and gas company. The purpose is to be able to provide an overview that can be used by companies in calculating ARO that must be paid at the end of the contract period. The formulation of the problem is which method is used to determining the amount of asset abandonment and site restoration or ARO that is appropriate to overcome the potential problems that arise at the end of the contract period. This research is carried out by using a mixed method in analyzing the findings, so it will find the in-depth findings which will be useful to assist the company's management in making decisions. Signal theory is a theory that will be chosen in this research. This research will use three stages of analysis, such as descriptive analysis, content analysis, and constant comparative analysis. Based on the results it might found that the recognition of asset abandonment and site restoration carried out according to regulations apply. While company uses the method of calculating liabilities based on future values that is continually calculate in present value.

 

Keywords: Contingent liabilities, provisions, liability for asset abandonment and site restoration
The Effect of Budget Planning, Budget Implementation, Procurement of Goods and Services, Competence of Human Resources and Budget Politics on Budget Absorption (Empirical Study on Opd Pelalawan District)
Authors: Gusmartina Sofia , Azlina Nur , Julita Julita
Published: December 2021

Abstract

This study aims to prove and test the factors that influence budget absorption. The factors tested in this study are budget planning, budget execution, procurement of goods and services, human resource competence and budget politics. The data source used in this research is primary data and data collection is done directly using a questionnaire which is measured using a Likert scale. The population of this study were employees of all offices and regional apparatus organizations in Pelalawan Regency, totaling 27 OPDs. The total sample of this study was 108 respondents with the sampling technique, namely purposive sampling, who were in accordance with the position of the head of the department, the financial technical executive officer and the expenditure treasurer.
Audit Judgment with Emotional Intelligence as Moderation Variable in BPKP Bali
Authors: Dewi Ni Putu Shinta , Muliartini Ni Komang Kris , Rustiarini Ni Wayan
Published: December 2021

This study aims to analyze the effect of obedience pressure, time budget pressure and task complexity on audit judgment with emotional intelligence as a moderating variable in BPKP Bali Province. The population of this research is auditors who work at BPKP Bali Province. The sample in this study were 68 respondents who were determined based on the saturated sampling method. The results showed that obedience pressure had no effect on audit judgment, time budget pressure and task complexity had a negative effect on audit judgment, emotional intelligence had a positive effect on audit judgment, emotional intelligence strengthened the relationship between obedience pressure and time budget pressure and emotional intelligence was unable to moderate the relationship complexity duty against audit judgment
The Efectiveness of People’s Salt Business Empowerment Program (Pugar) in Demak
Authors: Ariyani Anisa Dwi , Azyzia Siti Hilmiati
Published: December 2021

One of Indonesia's coastal areas that have successfully utilize its natural potential is Demak Regency, Central Java. In 2018, Demak Regency Salt production had reached 172,446 tons. The production was driven by government policies in the form of assistance and empowerment of the people's salt business for salt farmers in each village in Demak. This study aims to determine whether the people's salt business empowerment program (PUGAR) has been running effectively or not in Demak Regency, Central Java. The data used in this study were obtained based on survey results and interviews with salt farmers in eleven villages in Demak Regency, Central Java. The research design used accidental sampling to select 32 respondents in Demak. The analytical method used is a qualitative descriptive analysis using several indicators, namely the formation of a community salt business group (KUGAR), channeling assistance from PUGAR to salt farmers, mentoring and training, and also enhancing technology to increase the productivity of salt farmers. The results showed that of eleven villages in Demak District, eight villages had implemented PUGAR programs. However, overall this program has not had a significant impact on the welfare of salt farmers in Demak Regency, Central Java.
The Effect of CO2 Emissions, Energy Consumption, Coal Consumption on Gross Domestic Product per Capita in Indonesia
Authors: Wijaya Wahyu Aji
Published: December 2021

Energy consumption in driving the industrialization of the economy in its development must be accompanied by regulatory policies that support so that this energy can be used efficiently. This study aims to determine the effect of CO2 emissions, energy consumption, and coal use on per capita economic growth in Indonesia. Secondary data used are time series sourced from the World Bank, the Central Bureau of Statistics, and related agencies during the period 1985 to 2019. The analytical tool used in this study is multiple linear regression based on Ordinary Least Square (OLS) along with statistical tests and Classical Assumption Test. The estimation results conducted show that the CO2 emission variable has a significant effect and has a positive relationship to Gross Domestic Product (GDP) per capita in Indonesia and the variables of coal consumption and energy consumption have a negative correlation to GDP per capita and seen from the probability value of the variable coal consumption statistically does not have a significant effect on GDP per capita in Indonesia.
Behavior of Stock Return ; Evidence from Indonesia and Malaysia Shariah Stock Market
Authors: Malini Helma
Published: December 2021

This study aims to determine stock return behaviour in Indonesia and Malaysia Shariah stock market. Indonesia and Malaysia are selected based on the countries level of development and geographical factor, since both countries are emerging market with a rapid growth of Shariah stock market not only in term of listed companies but also in term of number of investor. Based on geographical proximity, both countries close to each other and have a strong bilateral relationship which makes their stock market return behaviour influence by many factors. This studies relies on two major time series investigation techniques, namely Economteric Modeling of returns; The Autoregressive model, Assumption of Linearity, Volatility Modeling of GARCH and its extension. The result showed that stock return behavior happening in Indonesia and Malaysia Shariah Stock Market.