bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Rasio Keuangan Terhadap Pertumbuhan Laba Perusahaan Jasa Komunikasi Dengan Firm Size Sebagai Moderasi
Authors: Karno Karno
Published: December 2023

The purpose of this study was to find empirical evidence regarding the effect of financial ratios proxied by CR, ROA, TATO, and NPM on earnings growth with Company Size as a moderating variable in communication service companies listed on the IDX for the period 2018-2022. This research is a quantitative study with research samples taken from OSIRIS datavase. The sample selection in this study used purposive sampling technique, as for the criteria set were (1) listing on the IDX in the communication services sector consistently for five years from 2018-2022, and (2) no missing data, from this process 19 companies were obtained from 43 companies with the final observation sample obtained, namely 95 research data. This study found that Current ratio (CR) and Net Profit Margin (NPM) has a affect on profit growth, while Return on assets (ROA) and Total Assets Turnover (TATO) have no effect on the profit growth of communication service companies listed on the IDX for the 2018-2022 period. Meanwhile, company size is unable to moderate the effect of current ratio, return on assets, total assets turnover, and net profit margin on earnings growth. The contribution of this research is to provide empirical evidence regarding the effect of financial ratios proxied by CR, ROA, TATO, and NPM on profit growth with Company Size as a moderating variable in communication service companies listed on the IDX for the 2018-2022 period.
Trend Rumor dan Peran Dividen pada Volatilitas Saham
Authors: Putri Rahmawati Nur Wida , Rahmiati Alfa
Published: December 2023

Aiming to compare 12 literatures, both studies conducted in Indonesia and abroad which previously existed in the period 2012 to 2018. Articles published in reputable journals SINTA 1-3 and on an international scale. This article is a literature review that discusses rumor trends and the role of dividends in stock volatility. Not only discussing stock volatility theoretically, this study also compares how dividends affect stock volatility that has been studied so far, using what models and methods. The limitation of this research is that it only focuses on dividends and dividend policy and the effect of RUMP on stock volatility. Suggestions for further research to add to the literature with a focus on other variables such as company size, leverage.
Determinan Penyalahgunaan Aset dalam Perspektif Fraud Hexagon di RSUD Jawa Barat
Authors: Dinata Ruri Octari , Amalia Yasinta Rizki
Published: December 2023

The aim of this study is to gather empirical data regarding asset misappropriation motivated by fraud hexagons (pressure, opportunity, rationalization, capability, arrogance, and collusion) in West Java Hospital. Purposive sampling was utilized as the sampling technique for this quantitative investigation, while primary data were collected by distributing questionnaires. 61 personnel of West Java Hospital has became the study's sample. The sampling design used is non-probability sampling from purposive sampling. Multiple regression analysis is the technique for data analysis, and IBM SPSS Statistic 26 is used to handle it. Based on the study's results, asset misappropriation is influenced positively by factors such as pressure, opportunity, and capability. However, arrogance and variable rationalization do not have any effect on asset misappropriation.. Contrarily, collusion has a negative impact on asset theft. This research possesses various constraints that should be acknowledged. Firstly, due to time constraints during the study, the researchers were unable to include a diverse and extensive population sample. Secondly, the distribution of questionnaires was done directly, resulting in a considerable amount of time consumption. Lastly, as the hexagon theory is a recent development, there is a scarcity of comparative references available, further limiting the scope of the study. For future research, it is recommended to distribute questionnaires online to expand the range of population areas and research samples to obtain more information and data.
Manajemen Laba dan Penghindaran Pajak Perusahaan Sektor Pertambangan
Authors: Arizah Ainun , Ayudina Rika , Muchran Muchriana , Arsal Muryani
Published: December 2023

This study aims to determine the effect of earnings management on tax avoidance and to see differences in earnings management practices and tax avoidance before and during the COVID-19 pandemic. The population in this study are mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period. The selected sample consists of 14 mining companies obtained from purposive sampling technique. This type of research is quantitative, secondary data comes from annual financial reports. Based on the results of data research using STATA 16 Software, the results show that (1) there is no effect between earnings management on tax avoidance (2) there are differences in earnings management practices before and during the pandemic, with the results before the pandemic earning management practices of -0.116, while during the pandemic by -0.030. these results show that earnings management practices were much higher before the pandemic (3) there was no difference in the level of tax avoidance practices before and during the Covid-19 pandemic.
Pengaruh Kualitas Pelayanan Pajak dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak Bumi dan Bangunan
Authors: Purnamasari Dyah , Sari Diana , Mulyati Yati
Published: December 2023

This study aims to determine the effect of service quality and taxpayer awareness on land and building taxpayer compliance at the UPT Regional Revenue Agency for the South Bandung region. The factors examined in this study are Service Quality and Taxpayer Awareness as independent variables and Land and Building Taxpayer Compliance as the dependent variable. The method used in this research is a quantitative research method with a survey approach. The population in this study are land and building taxpayers who are registered at the UPT BAPENDA South Bandung Region, totaling 442,987 taxpayers.. The data analysis technique used is multiple linear regression analysis. Based on the results of the study it can be concluded that the influence of Service Quality and Taxpayer Awareness has an effect on Land and Building Taxpayer Compliance at UPT BAPENDA South Bandung Region. The better the quality of tax services and the better the awareness of the Taxpayer, the more Taxpayer compliance will increase.
Pengelolaan BUMDES Harapan Berkembang Kabupaten Tegal
Authors: Rahmadiane Ghea Dwi , Kamal Bahri
Published: December 2023

To encourage the realization of community participation, Bumdes administrators and village government must work together in planning programs and still consider existing social values, so that in carrying out development programs it can provide welfare to the community and be able to create strong community participation in Bumdes management. The purpose of this study was to determine community participation and its inhibiting factors in the management of Bumdes Harapan Berkembang. In this study using descriptive statistical analysis. The population in this study were Village Officials, Bumdes Management, and the people in the East Mejasem Village. The sample in this study was determined using the sampling technique used was purposive sampling, where samples were taken based on certain criteria. After analyzed with Cohen and Uphoff's theory which shows community participation in management activities, namely participation in planning, participation in implementation, participation in benefits, and participation in evaluation, it can be seen that community participation in Bumdes management was at the Degrees of Citizen Powers or Partnership, namely Bumdes Harapan Berkembang has achieved citizen power, so that at this level multi-stakeholder cooperation formed in formulating or implementing policies and programs. According to Arnstein, new participation really occurs when people have sufficient levels of wealth and the highest level of people's sovereignty was the occurrence of social control and citizen control in which important decisions and controllers of development in the hands of the people. There were factors that hinder the successful management of Bumdes Harapan Berkembang, namely internal and external factors.
Peran Investment Opportunity Set dalam Memoderasi Faktor-Faktor yang Mempengaruhi Nilai Perusahaan
Authors: Rahma Zamruda , Maryanti Eny
Published: December 2023

The objective of this study is to assess and examine how the company's value is influenced by factors such as sustainability reporting, capital structure, and cash flow volatility. The study also explores how the investment opportunity set serves as a moderating factor in this relationship. This research employs a quantitative approach, focusing on companies within the mining sector listed on the Indonesia Stock Exchange during the period from 2018 to 2021. The sample selection was carried out using purposive sampling, resulting in a final sample size of 13 companies meeting the predefined criteria. The collected data was subjected to analysis using both multiple linear regression and Moderate Regression Analysis (MRA), utilizing the SPSS 26 software application. The findings of this investigation reveal that sustainability reporting contributes positively to a company's value. In contrast, neither capital structure nor cash flow volatility exhibits a significant influence on company value. Moreover, the study demonstrates that the investment opportunity set acts as a moderating variable, affecting the impact of sustainability reports, capital structure, and cash flow volatility on company value. The conclusions drawn from this study offer insights to potential investors, providing them with valuable considerations when assessing the factors impacting a company's value prior to making investment decisions.
Pengaruh Expenses retrenchment, Free Assets, dan assets Retrenchment Terhadap Corporate Turnaround
Authors: Gustina Azira Annisa Nelya , Kusumastuti Ratih , Mansur Fitrini
Published: December 2023

This research examines the corporate turnaround that occurs in tourism, restaurant and hotel companies that are facing financial distress which are listed on the Indonesian stock exchange for the 2020-2022 period. This study aims to prove that  expenses retrenchment, free assets, and assets retrenchment affect the success of a corporate  turnaround. The entire sample used in this study was 60 samples after going through a purposive sampling sample selection process. Descriptive analysis and logistic regression analysis are the methods used in this study. The final results obtained from this research are that there is no effect of Expense Retrenchment and Free Assets on Corporate Turnaround and the effect of Asset Retrenchment on Corporate Turnaround.
Mendeteksi Faktor-faktor Pressure Terhadap Kecurangan Laporan Keuangan Menggunakan Artificial Neural Network
Authors: Chalissa Andrea Titania , Suryani Elly
Published: December 2023

Fraudulent financial statements are the result of misstatements resulting from intentional acts or omissions, which could materially mislead readers of the financial statements. The focus in this research is to determine the most important pressure factors in detecting fraudulent financial statements. Pressure is one of the fraud risk factors in the fraud triangle. Pressure is a condition felt by management due to incentives to commit fraud, consisting of: financial stability by proxy (GPM, ACHANGE, SCHANGE, CATA, SALAR, SALTA, INVSAL), external pressure (LEV, FINANCE, FREEC), personal financial need (OSHIP), and financial target (ROA). Data collection method using secondary data on the manufacturing sector firms that are publicly listed on the Indonesia Stock Exchange in 2017-2021. The research method used is quantitative and the sampling method uses a purposive sampling technique, obtained 137 sample companies with 685 total data observed. Data were analyzed using an Artificial Neural Network. The findings indicated that the gross profit margin (GPM), cash flow from operating to total assets (CATA), demand for financing (FINANCE), leverage (LEV) and return on total assets (ROA) is the most important proxy in detecting fraudulent financial statement, while other proxies are not too important in detecting fraudulent financial statements.
Tantangan Pajak Karbon Sebagai Alternatif Kebijakan Transisi Energi Bersih di Indonesia Studi Kasus Industri Otomotif
Authors: Wibisono Adrian Harry , Soepriyanto Gatot
Published: December 2023

Climate is the average weather where weather is the state of the atmosphere at a given point in time. Climate is defined as the average size and variability of relevant magnitudes of certain variables. Concrete activities in climate change mitigation are reducing and/or preventing greenhouse gas emissions released as a result of human activities. Various activities can be classified as climate change mitigation, including switching to public modes of transportation, using clean renewable energy, Carbon taxes are economically significant for reducing carbon emissions, Carbon Pricing can be used as a tool to determine the external cost of greenhouse gas (GHG) emissions. This study uses signaling theory which was first introduced by Spence in his research entitled job market signaling. The method used by researchers in qualitative descriptive writing with a literature review, the results of the study concluded that France, Sweden, Japan have succeeded in implementing taxes. Even though at the beginning of its implementation there were many objections from various parties and now it has succeeded in having a positive impact on the country's economy, while Indonesia will start implementing a carbon tax from April 2022 on the Coal-Fired Power Plant sector, the carbon tax rate applied is the same as the carbon price. on the carbon market but not less than IDR 30 per kilogram of CO? equivalent.
Model Praktik Perilaku Pengelolaan Keuangan Pranikah Pada Pasangan Siap Menikah Di Kota Medan
Authors: Wahyuni Sri Fitri , Hafiz Muhammad Shareza , Lestari Sri Puji
Published: December 2023

This study aims to examine the influence of financial literacy, income and lifestyle on financial management behavior among couples ready to get married in the city of Medan. The population in this study is all couples who are ready to marry in several districts in the city of Medan. To determine the sample using the Lemeshow formula because the population size is unknown, the researcher took the sample using the accidental sampling method, namely the sample was carried out by chance with 280 premarital couple respondents as the research sample. The data analysis techniques used in this research are measurement model analysis (outer model) and variance-based structural equation testing or better known as Partial Least Square (PLS) using Smart PLS 3.0 software. The results of this study indicate that financial literacy has a significant effect on financial management behavior. Income has no significant effect on Financial Management Behavior. Lifestyle has a significant influence on Financial Management Behavior
Pencegahan Penggelapan Pajak Melalui Peningkatan Religiusitas, Penanggulangan Machiavellianism Dan Transformasi Digital : Studi Berdasarkan Perspektif Gender
Authors: Nataliawati Rita , Sulistyowati Rina , Prananda Azhira , Afifah Ulul
Published: December 2023

Lack of awareness of taxpayers and an attitude that does not care about the importance of the role of taxes can give rise to attitudes of tax avoidance which can enable fraudulent practices to occur in the tax system. In practice, the revenue obtained by the state from taxes is often irregular or diverted by irresponsible individuals, one of which is tax evasion. This research tests whether Religiosity, Overcoming Machiavellianism and Digital Transformation have an effect on tax evasion which is moderated by gender. The author uses a positive accounting approach which is built on assumptions and social reality including human behavior. This research is a quantitative research that uses primary data obtained through distributing questionnaires in the form of questions for the variables religiosity, digital transformation Machiavellianism using a Likert scale and tax evasion. Gender variable uses a dummy. The population of this study was 80 employees of KPP Pratama Lamongan. Sample selection was carried out using a purposive sampling technique, namely selecting samples based on criteria. Data analysis in this study used the structural equation modeling partial least squares (SEM-PLS) technique as an alternative method for the covariance based structural equation model (CB-SEM), with the help of the WarpPLS version 3.0 application. The research results obtained are that religiosity and digital transformation have an effect, Machiavellianism has no effect on tax evasion, Gender moderates the effect of increasing Religiosity and Overcoming Machiavellianism and Gender does not moderate Digital Transformation on preventing tax evasion
Strategi Pencegahan Fraud di Lingkungan Pelabuhan Indonesia
Authors: Safuan Safuan
Published: December 2023

The port is the gateway to a country's economy, so the port must be clean from fraud. The purpose of this study is to determine the strategy developed by Pelabuhan Indonesia to prevent fraud. The method used in this research is qualitative method with a case study approach. The results and conclusions of this study are many studies on fraud prevention in the Indonesian port environment, even though Indonesian ports are one of the entry points for global trade. Therefore, Indonesian ports need an efficient fraud prevention system. The study findings show that Indonesian ports have implemented two fraud prevention strategies. The first strategy is strengthening governance within Pelindo, which includes: a) ratifying GCG guidelines; b) carrying out the signing of an integrity pact; c) gratuity control; d) a violation reporting system called "Pelindo Bersih"; e) socializing the implementation of corporate governance; and f) strengtheningPelindo'ss SMAP. The second strategy involves digitizing services such as Vessel Management System (VMS) and Vessel Traffic Service (VTS), as well as land ones such as Terminal Operating System (TOS), Multipurpose Terminal Operating System (MP-TOS), Car Terminal Operating System (CTOS), Autogate System, Single Truck Identification Data System (STID), Behandle Management System (BMS), and from the customer side such as e-Service developed into i-Hub to minimize national logistics costs,  Lower the risk of fraud, and compete on a global scale.
Pengaruh Kinerja Keuangan Terhadap Kebijakan Dividen Pada Perusahaan Telekomunikasi Saat Pandemi Covid-19
Authors: Shalini Witya , Hermiyetti Hermiyetti , Hulu Tri Hartati Sukartini , Sagala Edison , Ratnawita Ratnawita
Published: December 2023

This study uses telecommunication companies as a research object because the pandemic does not affect this industry. Therefore, researchers want to see whether telecommunication companies can continue growing and surviving the COVID-19 pandemic. The method used in this study is a quantitative approach; the nature of the research is deductive, and samples selected with purposive sampling techniques. The population of this study was telecommunication companies listed on the Indonesia Stock Exchange 2020-2022 period. The research sample was 27 companies for 3 years, which was analyzed by a multiple linear regression analysis model. The study's results simultaneously showed that liquidity, leverage, and profitability affected the telecommunication companies' dividend policy on the Indonesia Stock Exchange in the 2020-2022 period by 52,2 %, the remaining influenced by other variables. Partially, the profitability affected the telecommunication companies' dividend policy on the Indonesia Stock Exchange in the period 2020-2022. Partially, liquidity and leverage do not affect profitability in the telecommunication companies' dividend policy on the Indonesia Stock Exchange in the 2020-2022 period.
Perspektif Fraud Hexagon Theory dalam Perilaku Academic Fraud: Studi Explanatory pada Mahasiswa Akuntansi
Authors: Moorcy Putri Arini , Sarwani Sarwani , Suhaili Achmad , Rasidah Rasidah
Published: December 2023

Fraudulent behavior has become the center of attention recently. Fraud also occurs in the academic world, better known as academic fraud. The purpose of this research is to examine and analyze the influence of (1) pressure on academic fraud behavior of accounting students in Banjarmasin; (2) opportunity to  academic fraud behavior of accounting students in Banjarmasin; (3) rationalization to academic fraud behavior of accounting students in Banjarmasin; (4) capability to academic fraud behavior of accounting students in Banjarmasin; (5) ego to academic fraud behavior of accounting students in Banjarmasin; and (6) collusion to academic fraud behavior of accounting students in Banjarmasin. The population of this study is 2,404 accounting students in PTN or PTS in Banjarmasin. At the same time, the sample of this study was derived based on Yount’s sampling percentage table. There are 120 students determined as the sample. The data were collected by deploying a google form questionnaire to the respondents. The data was then analyzed using the multiple linear regression method. This study concludes that only rationalization and capability significantly influence the academic fraud behavior of accounting students in Banjarmasin. At the same time, the other elements of fraud hexagon, such as pressure, opportunity, ego, and collusion did not significantly influence the academic fraud behavior of accounting students in Banjarmasin. The results of the research serve as input for academics to improve the learning system and make efforts to minimize opportunities for academic fraud by students. These efforts can be made by improving the control system during exams and self-assessment assignments
Makna Kesadaran Perpajakan dalam Perspektif Fenomenologi
Authors: Sonjaya Yaya
Published: December 2023

Penelitian ini dilaksanakan dengan maksud untuk mengartikan pemahaman tentang kesadaran perpajakan, dilihat dari perspektif fenomenologi. Secara teoritis, temuan dari penelitian ini dapat memberikan kontribusi pada pengembangan konsep kesadaran perpajakan dan bermanfaat bagi para pengambil kebijakan perpajakan. Penelitian ini melibatkan tiga individu Wajib Pajak Orang Pribadi di Kota Jayapura, menggunakan pendekatan kualitatif. Paradigma yang mendasari penelitian ini adalah paradigma interpretif dengan pendekatan fenomenologi transendental Husserl. Data dikumpulkan melalui wawancara mendalam dan observasi. Dari penelitian ini, didapatkan pemahaman bahwa kesadaran perpajakan muncul karena adanya keterpaksaan. Wajib Pajak berada dalam situasi dilematis, dimana mereka merasakan tekanan untuk melaksanakan kewajiban pajak karena takut akan sanksi. Oleh karena itu, mereka memilih untuk memenuhi kewajiban sebagai Wajib Pajak karena adanya keterpaksaan. Perilaku keterpaksaan ini ternyata berdampak pada moralitas Wajib Pajak itu sendiri
Kepatuhan Membayar Pajak (Perspektif Budaya Jawa)
Authors: Ermawati Yana
Published: December 2023

Penelitian ini merupakan penelitian kualitatif dengan pendekatan interpretatif. Data penelitian berasal dari sumber primer dan sekunder. Data primer diperoleh melalui wawancara dengan informan, yakni wajib pajak UMKM yang terdaftar di KPP Pratama Surabaya Gubeng. Sementara itu, data sekunder diperoleh dari media tertulis seperti buku, jurnal, dan situs internet. Metode pengumpulan data melibatkan wawancara, dokumentasi, dan penelusuran referensi. Instrumen penelitian mencakup peneliti, alat tulis, handphone, dan manuskrip (daftar pertanyaan wawancara). Pengolahan dan analisis data dilakukan melalui tiga tahap, yaitu reduksi data, penyajian data, dan penarikan kesimpulan. Keabsahan data diuji menggunakan triangulasi pengumpulan data, triangulasi sumber, dan triangulasi teori. Hasil penelitian menunjukkan bahwa nilai budaya Jawa, terdiri dari nilai religius, kepedulian, dan gotong royong, dapat memperkuat kepatuhan membayar pajak. Namun, aktualisasi nilai-nilai tersebut juga sangat bergantung pada upaya petugas pajak dalam bentuk sosialisasi dan pelayanan kepada masyarakat. Dengan demikian, penelitian ini memberikan pemahaman bahwa nilai budaya lokal dapat berpengaruh positif terhadap kepatuhan membayar pajak, asalkan diterapkan dan disosialisasikan dengan baik oleh pihak berwenang.
Konsep Perpajakan dalam Perspektif Budaya Siri’ Na Pacce
Authors: Mariani Siti
Published: December 2023

Penelitian ini memiliki tujuan untuk mengkaji Konsep Perpajakan dari Perspektif Budaya Siri’ Na Pacce, dengan mengambil studi kasus di Wilayah Kota Makassar. Penelitian ini bersifat kualitatif, dengan metode pengambilan data menggunakan wawancara kepada 3 Wajib Pajak sebagai informan. Teknik analisis data yang diterapkan adalah induktif, di mana peneliti mengevaluasi fakta-fakta empiris dan mencocokkannya dengan dasar yang telah ada. Oleh karena itu, dalam penelitian ini, pendekatan induktif digunakan untuk menyajikan dan menggambarkan fakta konkrit mengenai konsep perpajakan, yang kemudian dijelaskan dalam kesimpulan umum berdasarkan teori mengenai nilai-nilai siri’ na pacce. Hasil penelitian menunjukkan bahwa pemahaman prinsip "siri na pacce" dalam konteks penerapan konsep perpajakan secara umum melibatkan keterlibatan, pendidikan, dan keterbukaan warga dalam proses perpajakan. Hal ini juga mencerminkan semangat "siri na pacce" dalam upaya menciptakan sistem perpajakan yang berkesinambungan dan adil. Nilai-nilai "siri na pacce" yang mendasari sistem perpajakan ini, seperti "Siri’Masiri’", mengindikasikan semangat untuk saling berkontribusi dan bekerja menjalankan kewajiban perpajakan demi kesejahteraan bersama. "Siri’mate siri’" mendorong individu untuk mempertimbangkan ulang tindakan dan mematuhi kewajiban perpajakan. "Siri Ripakasiri’" menciptakan budaya perpajakan berlandaskan etika, saling menghormati, dan berlaku adil. "Siri’siri’" merupakan dorongan untuk patuh dan mematuhi kewajiban perpajakan, sementara "Siri’siri’" memotivasi seseorang untuk berperilaku secara etis dan adil dalam transaksi perpajakan
Association Between Growth Differentiation Factor 15 (GDF15) and Glucose Metabolism in Patients With Acromegaly
Authors:   Department of Endocrinology, the First Affiliated Hospital of Chongqing Medical University, Chongqing 400016, China, iu Jie L , Shen Ya-yin ,   Department of Endocrinology, the First Affiliated Hospital of Chongqing Medical University, Chongqing 400016, China, Ma Jia-ni ,   Department of Endocrinology, the First Affiliated Hospital of Chongqing Medical University, Chongqing 400016, China, Zhou Mo , Li Lin-man , Ren Wei
Published: December 2023

Objective: To analyze the changes of serum growth differentiation factor-15 (GDF-15) and its influencing factors in patients with acromegaly, and to investigate its correlation with glucose metabolism. Methods: Sixty acromegaly patients were recruited from the Endocrinology Department of the First Affiliated Hospital of Chongqing Medical University from July 2021 to September 2023, and thirty healthy persons matched in gender, age and body mass index as nomal controls were selected in the same period. To collect clinical and laboratory data, conduct statistical processing, and analyze the level changes and influencing factors of GDF-15. Results: Compared with nomal controls, the level of GDF-15 increased significantly in patients with acromegaly (P <0.05). After operation, the level of GDF-15 decreased gradually with the decrease of serum growth hormone (GH) and insulin-like growth factor-1 (IGF-1). The level of GDF-15 decreased significantly at 3 and 6 months after operation compared with pre-operation level(P <0.05); Compared with 3 months after operation, the GDF-15 level decreased significantly at 6 months after operation(P <0.05). In univariate linear correlation analysis the GDF-15 was positively correlated with GH, IGF-1, FPG, HbA1c, FINS, HOMA-IR (r=0.503, 0.623, 0.427, 0.476, 0.345, 0.419, P <0.05) and negatively correlated with HOMA-β, AUCINS(r=-0.342,-0.261,P <0.05) in pre-operation patients with acromegaly. Multivariate linear regression analysis showed that IGF-1,HOMR-IR,HOMA-β and AUCINS were all identified as the positive predictors of the serum GDF-15 in patients with acromegaly (P <0.05). Conclusions: The level of serum GDF-15 increased in patients with acromegaly, and decreased significantly after operation. The serum GDF-15 was closely related to glucose metabolism in patients with acromegaly.
The Impact of the Gestational Period and Weight on Individual, Task and Environmental Constraints as Related to Perceived Confidence when Completing Ambulatory Tasks in Pregnant Women
Authors:   School of Kinesiology, Lakehead University, Thunder Bay ON, Canada. Correspondence, E Fontaine Abigayle , Przysucha Eryk P ,   School of Kinesiology, Lakehead University, Thunder Bay ON, Canada. Correspondence, Klarner Taryn ,   School of Kinesiology, Lakehead University, Thunder Bay ON, Canada. Correspondence
Published: December 2023

Background: Pregnancy and the physical, sensory, perceptual, and motor changes that coincide with pregnancy can affect a person’s ability to perform basic activities of daily living (ADL’s) that involve ambulation. Previous research suggested that weight and gestational age (trimester) are factors that impact woman’s ability to ambulate through daily tasks, however, these issues require further investigation. Newell's model of constraints was used as a framework to shape the questionnaire investigating the ability to perform different ambulatory activities across various constraints. Thus, the purpose of this study was to examine whether variables such as pre-pregnancy weight (under vs. over 155 pounds) and trimester (before vs. after 26 weeks) had an impact on the ability and perception to perform different tasks requiring ambulation. Methods: Twenty pregnant or postpartum women (M = 29.7 years; SD = 3.6) were recruited and asked to complete a 15-item online survey exploring their abilities to complete a variety of daily tasks involving balance. Also, open ended questions were posed to gain qualitative insight into their experiences. A series of independent samples T-tests were used to analyse the data. Findings: The results revealed predominantly no statistical differences between the levels of the variables manipulated. At the descriptive level the women indicated that they were relatively comfortable performing the different tasks. However, the qualitative responses suggested that although they were capable, they expended a substantial amount of energy to avoid falling, resulting in fatigue and soreness. Also, they experienced overall mental anguish and feelings of being overwhelmed when performing even simple tasks involving gait. Conclusion: Overall, it was surprising that weight and gestational age, which intuitively should have an impact, did not have a more pronounced effect on the women’s confidence in performing ambulation tasks. Nevertheless, qualitative responses confirmed the challenging effects of pregnancy on the way women engage in activities of daily living.
Ideology in Thompson’s, Kailey’s, and Robin-Coker’s collections of poems: A psychoanalytical exploration
Authors: Thulla Philip Foday Yamba , Fofanah Ibrahim Mustapha
Published: December 2023

This study employed psychoanalytic theory to delve into the ways Sierra Leonean poets Celia Eva Beatrice Thompson, Princess Mildred Kailey, and Kayode Adesimi Robin-Coker explored themes of despair, lust, and loss in their poetry. Addressing a notable gap in literary criticism, especially regarding Sierra Leonean authors, the research sought to raise the international stature of African writers and support students facing challenges with poetry in West African public exams. Employing psychoanalytic principles, the study uncovered deeper meanings behind the unconscious drives and emotions in these poets' works. It involved analyzing the occurrence of themes, detecting psychoanalytically significant lines and phrases, and identifying central themes and literary techniques used to express complex emotions. The analysis, which combined thematic and literary analysis, focused on the language, themes, and use of figurative language, diction, and other poetic devices in Thompson's 23, Kailey's 41, and Robin-Coker's 20 poems. This approach highlighted their distinct ways of depicting despair, lust, and loss. By integrating thematic analysis, the study offered a more profound comprehension of each poet's style. Ultimately, this psychoanalytic exploration aimed to enhance critical interpretation skills and helped in understanding the deeper psychological aspects of Sierra Leonean and other African poetry.
Effect of Managerial Ability and Effectivity on Tenant Business Performance at YARSI University Business Incubator
Authors: Suyana, SE. MM. Hilma , Budiman Andika Nuraga , Nurhayati Ely
Published: December 2023

The purpose of this study is to explain the importance of tenant performance in the creation of new entrepreneurs/tenants in higher education by entrepreneurship educational institutions where incubators are present. In Indonesia, a number of incubators are emerging, particularly at universities, as places to develop intellectual and professional human resources. The poor performance of the Yarsi University Incubator's tenants can be seen by looking at the 28 tenants that have started operating in the past five months. Because the population and sample for this study were childcare facilities with a total of 28 tenants, this sample was included in a saturated sample. This study discusses the role of tenant performance in the Yarsi University incubator as seen through tenant management skills and tenant effectiveness in operating the business in the incubator. Operative in performing management functions and consists of the ability to plan, organize, direct or perform tasks, and exercise supervision. Effectiveness can now be measured by the outputs and inputs that tenants provide to entrepreneurship in the incubator.
Pengaruh Otonomi dan Beban Kerja Pada Kinerja Pegawai dengan Kepuasan sebagai Pemediasi
Authors: Dewi Sekar Sandika , Kurniawan Ignatius Soni
Published: December 2023

Penelitian ini bertujuan untuk menguji peran mediasi kepuasan kerja pada pengaruh otonomi kerja dan beban kerja pada kinerja pegawai. Populasi penelitian adalah semua pegawai PT Tentrem Sido Rahayu Yogyakarta. Teknik pengumpulan data dalam penelitian ini menggunakan survei kuesioner secara sensus pada 48 pegawai. Regresi dan uji Sobel digunakan untuk menganalisis. Hasil penelitian menyatakan bahwa otonomi kerja dan beban kerja tidak berpengaruh pada kinerja pegawai. Otonomi dan kepuasan kerja berpengaruh pada kinerja. Model mediasi dari kepuasan pada pengaruh otonomi kerja dan beban kerja pada kinerja karyawan tidak terdukung. Mengelola beban kerja menjadi implikasi agar kinerja karyawan dapat meningkat.
PENGARUH IKLIM ORGANISASI, PENGEMBANGAN KARIR, DAN KEPUASAN KERJA TERHADAP LOYALITAS KARYAWAN PADA DINAS KEPENDUDUKAN DAN PENCATATAN SIPIL KABUPATEN SLEMAN
Authors: Ika Lestari Luthfiyyah , Prayekti Prayekti , Kusuma Nala Tri
Published: December 2023

Dinas Dukcapil memegang peranan yang sangat penting dalam penyelenggaraan administrasi kependudukan. Melibatkan karyawan yang setia dan kompeten untuk menjaga kelacaran dan kualitas layanan kepada masyarakat. Penelitian ini memberikan wawasan tentang beberapa faktor yang dapat mempengaruhi kesetiaan karyawan dan dapat digunakan untuk meningkatkan manajemen sumber daya manusia. Tujuan dari penelitian ini adalah untuk menilai pengaruh iklim organisasi, pengembangan karir, dan kepuasan kerja terhadap loyalitas karyawan. Keseluruhan dari karyawan Dinas Kependudukan dan Pencatatan Sipil Kabupaten Sleman menjadi populasi dalam penelitian ini, dengan 67 orang sebagai sampel ysng dipilih dengan teknik nonprobability sampling. Instrumen penelitian ini menggunakan kuesioner, dan analisis penelitian ini menunjukkan: 1) iklim organisasi memberikan dampak positif namun tidak signifikan terhadap loyalitas karyawan, 2) pengembangan karir memberikan dampak yang positif dan signifikan terhadap loyalitas karyawan, 3) kepuasan kerja memberikan dampak positif dan signifikan terhadap loyalitas karyawan. Meskipun demekian, dalam penelitian ini, variabel iklim organisasi tidak terbukti signifikan terkait dengan loyalitas karyawan.
PİYASADAN TEMİN EDİLEN NİOLİ UÇUCU YAĞI ÖRNEKLERİNİN FARMAKOPE ANALİZİ
Authors: ERGENE Burçin , ÖZTÜRK Gizem
Published: December 2023

Amaç: Halk arasında doğal kaynakların güvenli olarak kabul edilmesi ve sentetik içerikli ürünlerden uzaklaşma isteği, uçucu yağ kullanımını son zamanlarda arttırmıştır. Fakat uçucu yağlar, içerisinde çok sayıda bileşik barındırdığından standardizasyon konusunda sıkıntılar yaşanmaktadır. Bu sebeple uçucu yağların kalitesini ve terapötik amaçla kullanılabilirliğini değerlendirmek için monograflardan yararlanılmaktadır. Yapılan çeşitli çalışmalar sonucunda nioli uçucu yağının; üst solunum yolu ve üriner sistem enfeksiyonlarına, cilt rahatsızlıklarına karşı kullanılabileceği ve antioksidan, antienflamatuvar, antiseptik, antifungal, antibakteriyel, antihelmintik, insektisidal, larvisidal ve akarisidal etkinliği tespit edilmiştir. Halk arasında ise soğuk algınlığı, influenza, öksürük, sinüzit, farenjit, rinit, romatizmal rahatsızlıklarda ve üriner sistem enfeksiyonlarında kullanılmaktadır. Bu etkinlikleri ve halk arasındaki kullanımından yola çıkılarak, piyasada bulunan bazı nioli uçucu yağ örneklerinin Türk Farmakopesi 2017’ye uygunluğunun değerlendirilmesi hedeflenmiştir.
Gereç ve Yöntem: Çalışma kapsamında; 5 farklı markadan temin edilen nioli uçucu yağı örneklerinin Türk Farmakopesi’nde (2017) yer alan monografa göre analiz edilmiştir. Analizde, bağıl yoğunluk, kırılım imleci, optik çevirme değerleri tespit edilmiş; organoleptik kontrol, ince tabaka kromatografisi ve gaz kromatografisi analizleri yürütülmüştür.
Sonuç ve Tartışma: Çalışma kapsamında yapılan farmakope analizi sonucunda, temin edilen beş nioli uçucu yağ numunesinden sadece bir tanesi farmakope standardına uygun olduğu bulunmuştur. Diğer nioli uçucu yağ numuneleri, farmakopede istenilen şartları karşılamamıştır.
Development of android media in invertebrate learning
Authors: Nugroho Bimo Aji , Soendjoto Mochamad Arief , Zaini Muhammad
Published: December 2023

The development of android media for invertebrate material in biology lessons has not been carried out and needs to be optimized. The research aims to develop android media for invertebrate learning. This type of research is research and development using the Plomp and Nieveen development model, which is limited to the prototyping phase, and formative evaluation based on Tessmer which consists of self-evaluation, expert opinion, individual testing, small group testing, and field testing. The research subjects consisted of 3 experts and 30 students who had programmed the Invertebrates course for individual tests, small group tests, and field tests. The research instruments include validation sheets and essay-based tests. The acquired data was subjected to descriptive analysis. The validation of Android media shows that the media is suitable for use with an average of 72, practicality testing shows the ease of the learning process with an average of 94, effectiveness testing before using Android media is 32 and after using Android media is 87. The conclusion is that the Android media developed is valid, practical, and effective and can be used for the learning process. Furthermore, tests can be carried out on a wider scale to obtain more homogeneous data.
Analysis of the correlation between critical thinking and metacognitive skills of senior high school students in biology Jeneponto Regency, South Sulawesi, Indonesia
Authors: Saleh Rahmat , Filawati Filawati , Adriani Adriani , Andariana Andi
Published: December 2023

There is a need to map the connection between critical thinking and metacognitive skills of high school students so that educators can determine learning steps to help students obtain optimal learning outcomes and 21st-century skills. The research objective is to Examine the relationship between high school biology students' metacognitive abilities and critical thinking education. It is a quantitative-correlational study. The research sample was 230 grade XI students pursuing science specialization obtained by purposive random sampling from Jeneponto Regency, South Sulawesi, Indonesia. The research instrument used is an examination formatted as an essay that has been confirmed by professionals. The research data is the value of critical thinking and metacognitive skills from the results of taking tests in the form of essays. The method of data analysis was used through linear regression analysis using SPSS 23 for Windows. The study's findings indicate a strong correlation between critical thinking and metacognitive abilities of high school students in biology education with a significance value of 0.000 (p ˂ 0.05). It can be seen that critical thinking skills contribute 68.6% to students' metacognitive skills. Therefore, this research finds that there is a substantial correlation between high school biology students' metacognitive abilities and critical thinking. Teachers can use the research findings to identify instructional strategies that foster critical thinking in order to help students become more independent and metacognitive.
Development of PBL-based lichens diversity e-module to improve students' problem-solving skills
Authors: Najib Iqbal Ainun , Sari Murni Sapta , Hastuti Utami Sri , Balqis Balqis
Published: December 2023

Problem-solving skills are important things everyone needs to have to improve their quality of life. The results of a needs analysis carried out on Biology students at the State University of Malang show that their problem-solving abilities are still relatively low in lichen diversity material. This research aims to determine the development of PBL-based lichens diversity e-module and its influence on students' problem-solving skills completeness e-module and its effect on students' problem-solving skills. This type of research is a development study (development research) with the ADDIE development model. This research was conducted at the State University of Malang in biology class with a sample size of 67 students. The research instrument uses problem-solving pretest and posttest sheets, as well as material expert questionnaires, media expert questionnaires, and practicality questionnaires from educators who will use the e-module. Data were analyzed using Analysis of Covariance (ANCOVA). The results showed that the e-module developed was a very good product and could be used in learning Lichen material. The results of the study stated that the e-module was effective in improving problem-solving skills (sig. ˂ 0.05). So, it can be concluded that the PBL-based e-module is effective for improving problem-solving skills in biology students of the State University of Malang.
Pisidia Antiokheiası (Yalvaç, Isparta) Bizans Dönemi (11-12. yy) kuyu iskeletlerinin ağız ve diş sağlığı
Authors: ERYILMAZ Derya , DEMİREL Fatma Arzu
Published: December 2023

Bu makalede Pisidia Antiokheiası kazılarında (Yalvaç, Isparta) 2013 (33 ve 39) ve 2014 yıllarında (65 ve 75) bulunan 4 kuyudan çıkarılmış iskeletlerin ağız ve diş sağlığı incelenmiştir. Bizans Dönemi’ne (11-12. yy.) tarihlenen, 22 adet iskeletin 13’ü erişkin, 5’i erişkin yaşın altındaki bireylere aittir, 4 bireyin ise yaşı belirlenememiştir. Toplam 306 adet dişin %91,9’u (281 adet) daimi, %8,1’i (25 adet) süt dişlerinden oluşmaktadır. Daimi dişlerin 28 adedi (%9,9) kadın, 108 adedi (%38,3) erkeklere aittir. 145 adedinin (%51,6) ise ait olduğu cinsiyet belirlenememiştir. Ağız ve diş sağlığı, çürük, hipoplazi, diştaşı, alveol kemik kaybı, ante-mortem diş kaybı (AMDK), apse gibi göstergeler dikkate alınarak değerlendirilmiş, çağdaşı topluluklarla karşılaştırılmış ve topluluğun çağdaşlarına göre durumu ortaya konulmuştur. Diş çürüğü %7,47; mine hipoplazisi %33,1; diş taşı %42,7; alveol kaybı %45,2; AMDK %8,9, apse % 5,69 oranında saptanmıştır. Patolojilerin diş tiplerine göre nasıl dağılım gösterdiği de incelenmiş ve diş taşı ile alveol kaybı kesicilerde (incisive), mine hipoplazisi köpek dişlerde (canine), AMDK ve apse de büyük azılarda (molar) en fazla görülmüştür. Bu patolojilerin alt (mandibula) ve üst çenedeki (maxilla) dağılımı gösterilmiştir. Cinsiyet grupları arasında gösterdiği dağılım da saptanmıştır. Çürük, AMDK, apseye erkeklerde; hipoplazi, diş taşı, alveol kaybına kadınlarda daha fazla rastlanmıştır. Mine hipoplazisi maxillada, AMDK ise en çok mandibulada gözlemlenirken, diğer patolojilerde belirgin bir fark bulunamamıştır. Patolojilerin diş tiplerine göre dağılımında ise diş çürüğü küçük azılarda (premolar), mine hipoplazisi köpek dişlerde, diş taşı ve alveol kaybı kesicilerde, apse ve AMDK büyük azılarda en fazla görülmüştür. 25 adet süt dişinde ise herhangi bir patolojiye rastlanmamıştır.
Tokat/Niksar (Yakın Çağ) erişkinlerinde sağlık sorunları
Authors: GÖZLÜK KIRMIZIOĞLU Pınar , KÖROGLU Tolga , AÇIKKOL Ayşen , DAĞ Ömer
Published: December 2023

2008 yılında Tokat ili, Niksar ilçesi, İsmet Paşa Mahallesi 60 ada, 1 parselde yer alan ahşap bir evin altında koridorlu düzenlemeler nedeniyle galerili yeraltı yapısı olarak tanımlanan bir yapıda, Yakın Çağ ile tarihlendirilen bireylere ait iskelet kalıntılarına rastlanmış ve aynı yıl Tokat Müze Müdürlüğü başkanlığında bir kurtarma kazısı başlatılmıştır. Bu alanda ele geçen toplam 69 erişkin bireyin paleodemografik dağılımına bakıldığında, 18’i kadın (%26,09), 26’sı erkek (%37,68) ve 25’i de cinsiyeti saptanamayan bireyler (%36,23) olarak değerlendirilmiştir. Bireylerin genel sağlık durumları ve yaşam biçimleri hakkında bilgi edinebilmek amacıyla incelenen materyalde yapılan paleopatolojik analiz sonucunda, bu bireylerde metabolik hastalıklar (porotic hyperostosis, cribra orbitalia, osteoporoz), enfeksiyonel oluşumlar (periostitis), travmalar, tümör (button osteoma), dejeneretif eklem lezyonları (osteoartrit) ve Schmorl nodülü gibi oluşumlar gözlenmiştir. Porotic hyperostosis ve cribra orbitalia demir eksikliğine bağlı olarak gelişen anemi oluşumunu düşündürmektedir. Erişkin bir bireye ait bir gövde omurunda gözlenen osteoporoz ileri yaşla (45 yaş ve üzeri) ilişkilendirilmiştir. Bireylerde spesifik bir enfeksiyonel hastalığa rastlanmamıştır. Periostitis oluşumu bireylerin özellikle alt bacak kemiklerini etkilemiştir. Travmalar vücut kemiklerinde iyileşmiş kırıklar şeklindedir, iki kafatasında künt bir cismin sorumlu olduğu düşünülen depresyon (çöküntü) kırıklarına rastlanmıştır. Bir erkek bireyde muhtemelen travmadan kaynaklı iyi huylu bir tümör oluşumu olan button osteoma ile karşılaşılmıştır. Radius ve ulnada colles, yani düşme kırıkları mevcuttur, yine claviculada gözlenen iyileşmiş kırık izleri de muhtemelen düşmeden kaynaklıdır. Literatürde boksör kırığı olarak bilinen ve sol 5. metacarpal kemiğinde rastlanan iyileşmiş kırık oluşumunun, yumruk sıkarak sert bir cisme vurma ya da elin bu bölgesine alınan bir darbe ya da çarpma sonucu meydana gelmiş olabileceği düşünülmektedir. Osteoartrit vücut kemiklerinde diz ve dirsek eklemlerini, kalça bölgesini, omurları etkilemiştir. Osteoartrit ve Schmorl nodülü oluşumları geçim kaynağı ağırlıklı olarak tarım olan bu bölgede yoğun tarımsal faaliyetleri düşündürmektedir.