bluuebunny/crossref_metadata_2025 huggingface dataset:
A survey on hygienic practices and immunization coverage among 12-59 months old children in urban slum, Barishal, Bangladesh
Authors: Hassan Md Nazmul
Published: January 2023

Good hygiene and sanitation are essential for the prevention of infectious diseases. Immunization is one of the most important public health interventions to reduce both morbidity and mortality of infectious diseases. Thus, the survey study aimed to determine the status of hygienic practices and assess the immunization coverage among 12-59 months old children in urban slums. A cross-sectional study was conducted among 259 under five children's (12-59 months) in Barisal city, Bangladesh, from June to December 2019 using a structured questionnaire. Data was collected by interviewing the mothers from different slum areas. Chi-squared test and multiple logistic regression models were used to explore the association. Prevalence of good hygiene practices status was 65.3% and fully immunized was 71.4%. Joint family (AOR=0.54; 95% CI: 0.31-0.95; P<0.05), monthly family income less than 10,000 BDT (AOR=0.52, 95%CI: 0.32-0.97; P<0.05) were less likely to practice good hygiene. Water along or ash/soil with water (AOR=5.32; 95%CI: 2.91-9.73; P<0.001), open toilet practices (AOR=81.1, 95%CI: 13.2-505.7; P<0.001) and suspended toilet facilities (AOR=2.77, 95%CI: 1.57-13.44; P<0.05) showed the likelihood to good hygiene practices. Illiterate mother (AOR=0.06; 95%CI: 0.09-0.79; P≤0.001), children living with joint family (AOR=0.08; 95%CI: 0.12-0.96; P≤.001) associated with lower immunization coverage. Immunization services center <10-minute walking distance from their living place (AOR =1.71; 95%CI: 1.02-2.87; P<0.05) associated with more immunization coverage status. The prevalence of hygiene practices status (65.3%) and immunization status (71.4%) in urban slums of Barishal city were reported less compared to the national level (86% immunization coverage). Some modifiable factors (water used within soap/soil, suspended toilet, the distance of immunization center, etc.) were significant with good hygiene practices and immunization coverage which are needed to improve for promoting good hygiene practices and reduce the infant mortality and morbidity rate.
Asian J. Med. Biol. Res. 2022, 8 (4), 277-285
Comparative studies on tolerance of two rice genotypes differing in their salinity tolerance
Authors: Chakrobortty Jotirmoy , Akter Yeasmin , Hoque Md Anamul , Hashem Md Abul
Published: January 2023

Salinity is a serious problem affecting one third of the irrigation land and limiting the yield potential of modern rice (Oryza sativa L.) varieties. To increase our understanding of salt tolerance mechanisms in rice for better production, knowledge of salinity effects on rice seedling growth and yield components is inevitable. Despite of large number of studies on salinity tolerance of rice, we have very limited knowledge on the overall effect of salinity on rice seedlings growth. The experiment was carried out to assess the responses of salinity on the growth, nutrient accumulation and yield of rice genotypes BRRI dhan29 (salt-sensitive) and BINA dhan-10 (salt-tolerant). The pot experiment was conveyed at the net house to evaluate the response of two rice genotypes at five levels of salt stresses (0, 25, 50, 75, 100 mM NaCl) at the vegetative stage. After harvesting of rice, electrical conductivity of soil was analyzed. Growth, yield components, grain and straw yields were evaluated. Binadhan-10 showed a higher salt tolerance in physiological parameters of rice than BRRI dhan29. A significant reduction of growth, yield components, grain and straw yields of both rice genotypes was found in response to salt stress. At different salt stress conditions nutrient uptake (NPS) and K+/Na+ ratio was significantly decreased in both rice genotypes. Yet, K+/Na+ ratio was more in salt-tolerant variety than salt-sensitive variety.
Asian J. Med. Biol. Res. 2022, 8 (4), 230-239
Modeling and Verification of Multi-Strut Modeling Approach of Masonry Panel Surrounded by RC Frame
Authors: Faisal Fahim , Mirza Md Rayhan , Afrin Sadia , Sen Debasish
Published: January 2023

Bangladesh which lies in an earthquake-prone region, possesses many seismically vulnerable structures and would need to be strengthened for future usage following the current building code. In this context, assessing the responses of the existing building frames with or without infilled masonry is essential for designing an adequate strengthening scheme that would be suitable for the building. The current study intends to model and simulate one of the available masonry infilled test specimens where the fiber modeling approach of RC member and the multi-strut model of infill masonry have been considered. In addition, the numerically obtained lateral strength has also been compared with analytically evaluated lateral strength. The lateral responses obtained from the numerical analysis showed a fair agreement with the experimental cyclic behavior having a ratio of experimental to the numerical lateral capacity of 0.97. The numerical lateral strength also indicates good conformity with analytical evaluation having an analytical to numerical lateral capacity ratio of 1.13.
Journal of Engineering Science 13(2), 2022, 21-29
Impact of Various Transportation Modes on the Air Quality of Dhaka City: A Case Study at Motijheel
Authors: Tabassum Nafisa , Rahman Khan A F S Ahad , Arefin Aohona
Published: January 2023

Transportation sector significantly contributes to air pollution. This study calculates the daily load of emission of some criteria pollutants (Nitrogen Oxides, Sulfur Oxides, Carbon Monoxide and Suspended Particulate Matter) and hydrocarbons from vehicular fleet at Toyenbee Circular Road, Motijheel, Dhaka. It also analyzes relative contribution of certain types of vehicles to emission of a specific type of pollutant. Primary volume data is collected from field video graphic survey and expansion factors and emission factors are taken from literature. Results show that different types of vehicles contribute to air pollution differently. For Carbon Monoxide and hydrocarbons pollution, motor cars are mainly responsible while bus is the main contributor of Nitrogen Oxides and Sulfur Oxides pollution. Motorcycle is the main contributor of Suspended Particulate Matter pollution in this case. These comparisons imply that it is necessary to determine the focus point of pollution reduction before taking any preventive measures.
Journal of Engineering Science 13(2), 2022, 83-89
Adsorption Study of Methylene Blue from Aqueous Solutions onto Bituminous Coal Based Activated Carbon
Authors: Nabi Md Mahmudun , Bari Quazi Hamidul
Published: January 2023

Adsorption of methylene blue (MB) on activated carbon developed from bituminous coal (Barapukuria Coal) by physical activation has been investigated. The impacts of numerous variables, including absorbent concentration, contact time, initial dye concentration, and temperature, were explored. The equilibrium adsorption data analysis was performed using the Freundlich, Langmuir, and Temkin adsorption models. The Langmuir isotherm was considered to be the most appropriate. The Langmuir adsorption capacities (Qo) in 298, 303, 308, 313, 323, and 333K are 80.65, 84.75, 87.72, 90.09, 91.74, and 92.59 mg g-1, respectively. The dye removal percentages at 60 °C decline from 99.84% to 79.38% when dye concentrations are increased from 100 to 350 mgL-1. Increases in adsorbent concentration result in enhanced methylene blue adsorption because of increases in surface area and the number of active centers. From the thermodynamic studies, negative adsorption free energy (ΔG°) implies spontaneous adsorption, while positive enthalpy (ΔH°) reflects endothermic adsorption.
Journal of Engineering Science 13(2), 2022, 91-100
Multi Loculated Hydrocephalus and Simple Hydrocephalus: Comparison of Outcomes in a Paediatric Population
Authors: Mukherjee Sudipta Kumer , Rehman Umar , Roy Holly , Arman DM , Hasnat Md Aminul , Ziauddin Md , Mahabub AA , Rahman Mohd Moshiur , Rahaman Md Nafaur , Hoq Md Ziaul , Ali Farazi Md Mohsin , Ekramullah Sheikh Mohammad
Published: January 2023

Background: Management for simple hydrocephalus in low/middle income countries include insertion of a ventriculoperitoneal shunt (VPS) or performance of an endoscopic third ventriculostomy (ETV).

Objective: This present study was carried out to compare presenting features, surgical management and outcomes for patients with simple and loculated hydrocephalus.

Methodology: This case-control study was performed in the Department of Paediatric Neurosurgery at National Institute of Neurosciences and Hospital, Dhaka, Bangladesh from July 2017 to June 2019. The patients with loculated hydrocephalus were included in the analysis and comparison made to case matched simple hydrocephalus controls. Presenting features, operative details, and outcomes measured by the Glasgow Outcome Scale- Paediatric (GOS) were recorded over a follow up period of one year.

Results: A total number of 17 patients with loculated hydrocephalus were recruited for this study. Loculated patients underwent ETV (n=3), VPS (n=7), aqueductoplasty (n=1) and no procedure (n=6). Simple hydrocephalus patients underwent ETV (n=4), VPS (n=7), no procedure (n=2). Patients undergoing intraoperative irrigation had a mean GOS of 3 compared to a GOS of 6 in non-irrigated patients (p=0.0434). Mortality occurred in 9 patients (5 loculated HCP and 4 simple HCP). Mortality was seen to be higher in male patients (p<0.0001) and those with congenital aetiologies (p<0.0001).

Conclusion: There is no statistically significant difference in mortality or GOS at follow up between the 2 groups.

Journal of National Institute of Neurosciences Bangladesh, July 2022;8(2):112-120
Demographic Characteristics of Patients Presented with Acute Heart Failure in ST-Elevation Myocardial Infarction
Authors: Siddiq Amanullah Bin , Ali Mahbub , Ali Atahar , Chowdhury Abdul Wadud , Khalequzzaman - , Mohammadullah - , Rahman GM Hafizur , Hasan KAM Mahbub
Published: January 2023

Background: Acute Heart Failure in ST-Elevation Myocardial Infarction can occur in different age and gender.

Objective: The purpose of the present study was to see the demographic characteristics of patients presented with acute heart failure in ST-elevation myocardial infarction.

Methodology: This case-control study was conducted in the Department of Cardiology at National Institute of Cardiovascular Diseases, Dhaka, Bangladesh from February 2007 to July 2007. The patients admitted in the NICVD with ST-elevation acute myocardial infraction (STEMI) during study period were selected as study population. Patients presented with acute heart failure and patients developed acute heart failure within 24 hours of hospital admission were designed as case group. Patients with no feature of heart failure within 24 hours of hospital admission were designed as control group.

Results: A total 186 patients with acute ST-elevation myocardial infarction were screened. Among them 60 patients were finally selected for this study. Of whom 30 were cases (patients with acute heart failure) and 30 were control (patients without heart failure). Patients needed severe cardiac massage and/or underwent DC shock at admission or before collection of blood sample for BNP testing were also excluded. About 70.0% of the cases and 60.0% of the controls were aged more than 50 years. About 80.0% cases of the subjects, both cases and control, were male and rests 20.0% cases were females. Male and female ratio was 4:1.

Conclusion: In conclusion most of the patients are in the elder age group and male gender.

Journal of National Institute of Neurosciences Bangladesh, July 2022;8(2):126-129
Safety and Efficacy of Misoprostol for the Management of Early Pregnancy Loss: A Non-Randomized Clinical Trial
Authors: Parvin Rabeya , Nargis Shamim Fatema , Sarkar Most Afroza , Nessa Khaledun , Parvin Runa , Khanam Rebeka
Published: January 2023

Background: Management of early pregnancy loss is very crucial for the safety of women.

Objective: The purpose of the present study was to see the safety and efficacy of misoprostol for the management of early pregnancy loss.

Methodology: This non-randomized clinical trial was conducted in the Department of Obstetrics and Gynaecology in Shaheed Ziaur Rahman Medical College Hospital, Bogra, Bangladesh from January 2007 to December 2007 for a period of 12 months. Women with early pregnancy loss who were fulfilling the selection criteria were selected as the study population during the study period. On admission all women were received a vaginal administration of 800 μg misoprostol by digital insertion into the posterior fornix through a speculum (4 tablets of 200 μg misoprostol). The interval between administration of misoprostol and expulsion of product of conception was recorded. After 7 days (8th day) they were instructed to come to the hospital to see the completeness of expulsion of product of conception by ultrasonography. If sonography shows incomplete expulsion then surgical evacuation was done. Every woman were advised to come for follow-up on 15th day. Results: A total of 200 women with first-trimester pregnancy loss were non-randomly assigned to give treatment with misoprostol. The mean with the SD of the study population was 24.95±4.17 years. In most cases expulsion occurred within 24 hours of application of misoprostol, 142(71.0%) cases completed expulsion within 48 hours, 168(84.0%) cases within 7 days, 170(85.0%) cases out of 200 cases completed expulsion occurred. Complete evacuation after the first dose was in 142(71.0%) cases and remained incomplete was 58(29.0%) cases. After administration of the second dose (85.0%) complete evacuation occurred and 30(15.0%) cases remained complete that needed surgical evacuation. Analysis was reveled statistically significant (P<0.05). Vaginal misoprostol treatment appeared to be well tolerated. Only few percent shows mild side effects. About 190(95.0%) cases required no blood transfusion. Conclusion: In conclusion the efficacy of misoprostol for the management of early pregnancy loss gives a good results with minimum adverse events.

Journal of National Institute of Neurosciences Bangladesh, July 2022;8(2):152-156
Role of Migraine as a Risk Factor of Ischemic Stroke in Young Women
Authors: Mosleuddin Farhana , Islam Rafiqul , Rashid Mamnur , Majumder Pijush
Published: January 2023

Background: Migraine is a chronic primary headache disorder with episodic attacks which affects the people in the most productive periods of their working lives; women are affected up to four times more often than men. Objective: The purpose of the present study was to identify the association of migraine and risk of ischemic stroke in young women.

Methodology: It’s a hospital based case-control study carried out in the Department of Neurology, Bangabandhu Sheikh Mujib Medical University from January 2010 to December, 2012.

Results: The result obtained from our study shows that migraine and ischemic stroke were strongly associated; 60% (95% confidence interval 48% to 71%) of cases had migraine compared with 30%(23% to 37%) of controls (P < 000 1). This association persisted after we controlled for age, history of hypertension, use of oral contraceptives, and smoking.Women with migraine had a more than threefold increased risk of ischemic stroke compared with women without migraine. This increase occurred with both types of migraine, although the risk was higher with migraine with aura (odds ratio 6-2) than with migraine without aura.

Conclusion: In conclusion, the risk of ischemic stroke was higher among young women with migraine who smoked or who took oral contraceptives.

Journal of National Institute of Neurosciences Bangladesh, July 2022;8(2):193-197
Sound stress patterns of nouns ending in -ion produced by English education students
Authors: Sabaruddin Syafrizal , Sufiyandi  , Fadhli Muhammad , Amri Zul
Published: January 2023

This study investigated the appropriateness and patterns of sound stress on nouns ending in -ion produced by students of English education study program. The research is designed as a descriptive study. There are 40 English students from Universitas Bengkulu and Universitas Negeri Padang who were selected purposively out of 240 students as the research participants. The data was gathered by using a pronunciation test comprises of 40 nouns ending in -ion with the category of 2, 3, 4, and 5 or more syllables. The participants' utterances were recorded in an audio form, then the sound stress was analyzed using the Audacity application. Based on data analysis, it was discovered that: 1) only 34.44% of students produced the sound stress appropriately, while the rest (65.56) did not; and 2) the pattern of sound stress on noun ending in -ion pronounced by the students varied, with the no stress category dominating. It proves that the more syllables of nouns ending in -ion, the more difficult it is for the students to produce sound stress accurately. Finally, the English students are expected to raise their awareness of practicing sound stress, as it is important for the lecturers to provide more chances for the students in the learning activities.
Pengaruh Corporate Social Responsibility Terhadap Agresivitas Pajak Pada Perusahaan Makanan dan Minuman Yang Terdaftar Di BEI
Authors: Hanum Zulia , Faradila Jihan
Published: January 2023

Fenomena penyajian laporan keuangan terkait tanggung jawab sosial perusahaan makanan dan minuman pada Bursa Efek Indonesia mengalami kenaikan namun perusahaan makanan dan minuman tersebut masih melakukan penghindaran pajak. Pada tahun 2015-2019 beberapa perusahaan makanan dan minuman menunjukan bahwa meningkatnya tanggung jawab sosial perusahaan terhadap masyarakat tidak menjamin perusahaan untuk berhenti melakukan penghindaran terhadap pajaknya begitpula sebaliknya. Penelitian ini bertujuan untuk mengetahui pengaruh corporate social responsibility terhadap agresivitas pajak pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia tahun 2015 – 2019. Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel dilakukan dengan menggunakan teknik purposive sampling. Sehingga sampel yang diperoleh sebanyak 11 perusahaan makanan dan minuman yang terdaftar di BEI tahun 2015 - 2019 dengan total data pengamatan sebanyak 55 data selama 5 tahun pengamatan. Teknik pengumpulan data yang digunakan adalah dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah statistik deskriptif, analisis regresi linier sederhana dan uji hipotesis dengan alat bantu software SPSS 26. Dalam statistic desktiptif nilai minimum corporate social responsibility sebesar 0,050 dan nilai maksimumnya sebesar 0,350 sedangkan nilai minimum agresivitas pajak sebesar 0,185 dan nilai maksimumnya sebesar 0,349. Hasil penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh terhadap agresivitas pajak.
PENGARUH DEBT TO EQUITY RATIO DAN GROWTH OPPORTUNITY TERHADAP NILAI PERUSAHAAN
Authors: Irnawati Jeni , Febriana Hadijah , Asmita Deni Yuli
Published: January 2023

This study aims to determine the effect of Debt to Equity Ratio (DER) and Growth Opportunity to Firm Value either partially or simultaneously. The method used in this study is a quantitative method by taking data from the Financial Statements. Data analysis used descriptive statistical analysis, classical assumption test, multiple linear regression analysis, hypothesis testing, correlation coefficient test and coefficient of determination. The results showed that there was a significant effect between the Debt to Equity Ratio on the Firm Value (PBV). As evidenced by the tcount values of 3.112 > ttable and 1.89458, the debt to equity ratio had a significant effect on firm value. Growth opportunities have a significant effect on firm with tcount 2.433 > ttable 1.89458.
Peran Strategi Bisnis Fintech Payment Gateway dalam Meningkatkan Kinerja UMKM di NTB
Authors: Nursansiwi Dwi Arini , Armiani Armiani
Published: January 2023

Presidency Group of Twenty (G20) strengthen the acceleration of the digital transformation agenda, in line with the government's goal of national economic recovery after the Covid-19 pandemic. MSME actors are required to adapt in order to be able to be competitive in improving company performance for the sake of business sustainability. This study aims to identify fintech payment gateway becoming a business strategy in improving the performance of MSMEs in NTB. The method approach adopted in this study is qualitative with a case study description. Data were obtained through observation and interviews with 12 (twelve) informants, with the criteria; 1). MSME actors who use the application fintech, 2). Doing business online, 3). The payment system uses payment gateways, 4). MSME in NTB. The results of the study indicate that business transactions on line become a business strategy for MSME actors to improve MSME performance and business sustainability. This is because the payment system using payment gateway can transact easily, quickly, precisely, efficiently, effectively, so that actors can provide excellent service to their consumers, this is also supported and in line with the pleasures of consumers from the millennial generation and generation Z, which are dominant in transactions using fintech and saving money using E-wallet, so that consumers prefer to transact online on line with a payment system using payment gateway.
Penyajian Laporan Keuangan Masjid Sesuai ISAK No. 35 Untuk Peningkatan Transparasi dan Akuntabilitas
Authors: Lating Ade Irma Suryani
Published: January 2023

The mosque is a non-profit organization that is not oriented to making a profit. In carrying out its activities, the mosque obtains its capital, namely donors. Therefore, the financial statements made are required for transparency and accountability. A good financial report is in accordance with accounting financial standards, namely ISAK No. 35 as a substitute for PSAK No. 45 which is used to prepare financial reports in non-profit organizations. The purpose of this study is to find out about the Implementation of ISAK No. 35 in the Preparation of Mosque Financial Reports for the Creation of Transparency and Accountability. The type of research used is in the form of qualitative research. Data obtained by means of Observations, Interviews, and Documentation conducted at the AT-Tadzkiroh Mosque. The data obtained in the form of primary data obtained through information from several informants while secondary data in the form of reports of monthly cash receipts and disbursements. The results of the research carried out explain that the AT-Tadzkiroh mosque still has not implemented financial reports in accordance with ISAK accounting standards No. 35, the reports made are only reports of cash receipts and disbursements and total monthly balances. The mosque still has not depreciated its fixed assets. The mosque has reported its financial statements to donors, although the financial statements presented are still in a simple form
Determinan Ukuran Entitas, Profitabilitas, Dan Solvabilitas Terhadap Audit Delay
Authors: Al Faris Moh. Abdulah , Bahri Syaiful
Published: January 2023

This study aims to determine and analyze the effect of firm size, profitability, and solvency on audit delay. Audit delay is the time span between the closing date of the financial year, which is December 31, until the date the audit opinion is issued in the audit report. The research population is mining entities listed on the Indonesia Stock Exchange for the 2019-2021 period. The non-probability sampling technique used purposive sampling method with a total of 20 entities. The data analysis technique used is multiple regression analysis. The results show that the size of the company has a significant effect on audit delay, meaning that the larger the size of the company as measured by the total assets or wealth owned by an entity, the time for completing the audit report will be completed. Profitability and solvency have no effect on audit delay.
Pengaruh Program Pemutihan Pajak Kendaraan Bermotor, Pembebasan Bea Balik Nama (BBN) Kendaraan Bermotor, dan Kualitas Pelayanan Pajak Terhadap Kepatuhan Wajib Pajak Kendaraan Bermotor dengan Sosialisasi Perpajakan sebagai Variabel Moderating
Authors: Ammy Baihaqi
Published: January 2023

The purpose of this study was to determine the effect of the Motor Vehicle Tax Bleaching Program, the Exemption of Transfer of Name Duties and the Quality of Tax Services on the Compliance of Motor Vehicle Taxpayers with Tax Socialization as a Moderating Variable at UPT. Samsat Medan Utara. The research approach used in this study is associative. The sampling technique used is incidental sampling. Data was collected by distributing questionnaires to motorized vehicle taxpayers registered with the UPT. North Medan Samsat. The data analysis technique used in this study is the classical assumption test, multiple linear regression, t-test, f test, coefficient of determination, and moderating regression analysis using the IBM SPSS Version 26.0 program. The results of this study indicate that partially Bleaching Motor Vehicle Taxes has an effect on compliance with motorized vehicle taxpayers, Exemption of Transfer of Names for Motorized Vehicles has an effect on compliance with motorized vehicle taxpayers and the Quality of Tax Services does not affect compliance with motorized vehicle taxpayers. Simultaneously the Motor Vehicle Tax Bleaching Program, the Exemption of Transfer of Ownership of Motor Vehicles, and the Quality of Tax Services have a significant effect on the compliance of motorized vehicle taxpayers. Motor Vehicle Taxpayer Compliance. Socialization of Taxation as a moderating variable is not able to moderate the relationship between Tax Service Quality and Motor Vehicle Taxpayer Compliance UPT. Samsat Medan Utara.
Penyalahgunaan Aset: Perspektif Model Fraud Pentagon di Lembaga Keuangan Mikro
Authors: Nurani Bulan Karima , Fuad Fuad
Published: January 2023

This study aims to obtain empirical evidence regarding the factors behind asset misappropriation in Micro Institutions. The purpose of this research will be achieved by using a quantitative approach and using primary data obtained through the distribution of questionnaires. The populations in this study were 247 employees who work in cooperatives within the Association of Indonesian BMT (PBMTI) Semarang Regency. This research is a census study where the entire population is used as a respondent. The collected data were processed by the Structural Equation Modeling (SEM) analysis method, using the Smart PLS 3.2.9 analysis tool. The results showed that all elements of the Fraud Pentagon Theory had a significant positive effect on asset misappropriation. The implications of this study indicate that the higher opportunity, pressure, rationalization, competence, and arrogance will increase the potential of asset misappropriation; and the fewer opportunity, pressure, rationalization, competence, and arrogance will reduce the possibility of asset misappropriation in cooperatives within the Association of Indonesian BMT (PBMTI) Semarang Regency. Further research is suggested to add other methods such as interviews or direct observation so that information obtained through questionnaires can be confirmed. In addition, although the number of unit analysis in this study was sufficient, the further researcher is expected to coordinate directly with every employee at the branch office or use online questionnaires so the percentage of questionnaire returns can be better.
Analisis Pendapatan Asli Daerah (PAD) Kabupaten Kutai Kartanegara
Authors: Akhmadi Akhmadi , Hudayah Syarifah , Fitriadi Fitriadi
Published: January 2023

The Growth of Types of Income in Regional Taxes, Regional Retributions, Results of Separated Regional Wealth Management, and Other Legitimate Regional Original Revenues to Regional Original Revenues of Kutai Kartanegara Regency and (2) Quadrant Classification (Contribution and Growth) of Respectively Each Type of Income in Regional Taxes, Regional Levies, Separated Wealth Management Results, and Other Legitimate Regional Original Revenues Against Regional Original Income of Kutai Kartanegara Regency according to Klassen Typology. In this study, the research sources used secondary data from 2018-2021 obtained from: (1) Regional Financial and Asset Management Agency (BPKAD), and (2) Regional Revenue Agency (Bapenda) Kutai Kartanegara Regency. To analyze the secondary data, the Klassen Contribution, Growth and Typology analysis tools were used for each type of Regional Original Income of Kutai Kartanegara Regency to the total. The results of the analysis show that: (1) Based on the Contribution Analysis, Other Legitimate Regional Original Income is the type or source of revenue with the highest contribution to the total Regional Original Income during 2018-2021. (2) Based on the Growth Analysis, Regional Levies are the type or source of Regional Original Revenue with the highest growth during 2018-2021. (3) Based on Klassen's Typology Analysis, only Other PAD is able to provide opportunities to increase the total Regional Original Income of Kutai Kartanegara Regency during 2018-2021.
Pengaruh Religiusitas Machiavellian dan Love Money terhadap Penggelapan Pajak
Authors: Lestari Reski , Junaidi Junaidi , Patra I Ketut
Published: January 2023

Today, most of countries depend on the tax income. Tax income play important role to fund the government expenditure. On the other hand, the tax is a main source of governemtn income. It common, especially among developing countries such as Indonesa. However, some cases of tax evasion among tax-payers need to uncover which factors to influence tax-payers attitude and behavior. Most of Indonesia’ people daily life refers to their religion, hence religion has crucial role to influence their actions and views. This study also examines the relationship between religion and love of money among tax-payers who thinking on tax evasion. This study aims to determine the effectst of religiosity on Machiavellian. FurthermoreMoreover, the recent study also investigates the role of love of money on tax evasion. It provides best insight to staholders who care on tax income. The population avoided in this study is the taxpayers of Luwu Raya, and the data collected viw online survey through Google Form. This study used a questionnaire instrument with as many as 334 respondents. Structural Eqution Modelling (SEM) was used to examine research hyphotheses. The results showed that religiosity does not jave crucial effect on tax payers love of money. Meanwhile, Religiosity has positive and significant effect on Machiavellian and love of money. Furthermore, love of money also has positicei effect on tax evasion.
Pengaruh E-Planning, E-Budgeting, dan E-Procurement Terhadap Sistem Akuntabilitas Kinerja Pemerintah Daerah
Authors: Apriliani Allysa Sekar , Dirgantari Novi , Hariyanto Eko , Wibowo Hardiyanto
Published: January 2023

E-Government improves service excellent through making government data and services more available to most people and growing pace, convenience, and more efficient information. Implementation of e-Government, one of which is E-Planning, E-Budgeting, and E-Procurement. This study uses an empirical study on Electronic-Based Government System Data and SAKIP Scores in Regencies and Cities in Central Java in 2018-2020. The purpose of this observed was to determine the effect of E-Planning, E-Budgeting, and E-Procurement on the Government Performance Accountability System (SAKIP) in districts and cities in Central Java. The sampling approach used is saturated sample, in order to obtain 35 data. The research method used is quantitative. The data analysis technique used multiple linear regression analysis. The results showed that E-Planning, E-Budgeting had no effect on the government's performance accountability system (SAKIP) while E-Procurement had a positive effect on the government's performance accountability system (SAKIP).
Akuntansi Pesantren Berbasis Kewirausahaan Berdasarkan SAK ETAP Dengan Aplikasi Myob
Authors: Nilasari Yekti , Pangestuti Dheni Dwi
Published: January 2023

The basic principle of accountability for entities must be able to account for their performance in a transparent and fair manner. Presentation of the Financial Statements of an entity is very important in conveying financial information to parties in need, the higher the value of public trust in an entity, the higher the value of an entity. Accounting as an accountability process has an important role in every organization, including Islamic boarding schools. The Indonesian Accounting Association and Bank Indonesia, which have issued accounting guidelines for pesantren, consider pesantren as a sharia entity.The presentation of financial statements will provide information about the financial position, financial performance and cash flows that will be useful for users of the report in making economic decisions. Islamic Boarding School is a reporting entity that has a legal entity in the form of a foundation. As a reporting entity, the assets and liabilities of Islamic boarding schools must be distinguished from the assets and liabilities of other entities. The pesantren accounting guidelines refer to the Financial Accounting Standards of Entities Without Public Accountability, the reference indicates that SAK ETAP, Statement of Islamic Financial Accounting Standards and Interpretation of Financial Accounting Standards cannot be separated from the convergence process of International Financial Reporting Standards as basis for the preparation of SAK in Indonesia.The research method used is descriptive qualitative with the results of research on the preparation of SAK ETAP financial statements for accounting for the Islamic boarding school Kanzul Ulum Cirebon.
Pengaruh Literasi Keuangan, Lifestyle Hedonis dan Sikap Keuangan Pribadi Terhadap Perilaku Keuangan Mahasiswa
Authors: Wahyuni Sri Fitri , Radiman Radiman , Kinanti Dini
Published: January 2023

Financial behavior is a person's ability to manage planning, budgeting, checking, managing, controlling, finding and storing daily financial funds. One of the factors that influence financial behavior is knowledge about financial literacy. The author's purpose is to determine the effect of financial literacy, hedonic lifestyle and personal financial attitudes on financial behavior in students of the economics faculty of management study program class l2018. The numberl of samplesl in thisl study werel 84 students usingl the slovinl formula. Thel analysis technique inl this studyl uses multiplel linear lregression, multiple correlationl determination, t testl and F ltest. Thel results ofl this studyl indicate thatl financial literacyl (X1) hasl a positivel and significantl effect onl financial behavior (Y). Hedonic Lifestyle (X2) hasl no effectl on financial behavior (Y). Personal financial attitude (X3) hasl no effectl on financial behavior (Y). Financiall literacy, hedonic lifestyle and personal financial attitudes simultaneously have a significant effect on financial behavior (studentsll of the 2018 classl of managementl study programl at Universitas Muhammadiyahl Sumatera Utara).
Pengaruh Informasi Akuntansi Terhadap Harga Saham Sektor Teknologi yang Terdaftar di Bursa Efek Indonesia
Authors: Panjaitan Muhammad Anshor , Syafina Laylan
Published: January 2023

The presence of the capital market increases the choice of sources of funds for companies and increases investment choices which can be interpreted as opportunities to obtain additional funds for companies. In order for investors to want to invest, the company must provide information about financial statements. Stock trading on the stock exchange is related to accounting information related to company performance, this information is important for investors and business people. The technology sector is one of the stock sectors on the Indonesia Stock Exchange. The issue of digitalization among investors, which began in the industrial era 5.0, has made technology sector companies famous. The purpose of the study is to ascertain the partial and simultaneous effects of Earnings Per Share (EPS), Debt to Equity Ratio (DER), and Price Book Value (PBV) on stock prices in companies operating in the technology sector on the Indonesia Stock Exchange. This study is quantitative and makes use of secondary data from business financial reports. A total of 32 businesses from the technology sector that were listed on the Indonesia Stock Exchange throughout the 2019–2021 timeframe make up the research population. Purposive sampling was utilized for the sample, and numerous tests of linear regression were run on the data. The results of the study revealed that EPS had no substantial effect on stock prices. Stock prices are not much impacted by DER. Stock prices are positively and significantly impacted by PBV. The simultaneous impact of EPS, DER, and PBV on stock prices is substantial.
Pengaruh Tekanan Waktu, Konflik Peran dan Integritas terhadap Kualitas Audit dengan Stres Kerja Sebagai Variabel Intervening
Authors: Ibrahim Irwan Hidayat , Haliah Haliah , Habbe Abdul Hamid
Published: January 2023

This study aims to analyze the effect of time pressure, role conflict, and integrity on audit quality with work stress as an intervening variable in the auditors of the Inspectorate of West Sulawesi Province. The research population totaled 100; samples were taken using the slovin technique, so a sample of 60 was obtained. The data source in this study uses primary data from the questionnaire results, namely data obtained based on the results of filling out the auditor's questionnaire at the Inspectorate of West Sulawesi Province. Data analysis in this study is Structural Equation Modeling- Partial Least Squares (SEM-PLS). The results of this study indicate that time pressure and role conflict have no significant effect on audit quality. Meanwhile, auditor integrity and work stress significantly affect audit quality. Time pressure and auditor integrity do not affect audit quality through work stress. Besides that. Role conflict affects audit quality through work stress as an intervening. This research has implications for auditors to improve performance which can support success in auditing so that agencies will be motivated to improve their performance.
Pengaruh Role Conflict dan Role Ambiguity terhadap Kinerja Auditor dengan Kecerdasan Intelektual sebagai Variabel Moderasi
Authors: Pratiwi Alma , Kartini Kartini , Inrijawati Aini
Published: January 2023

This study aims to examine the effect of role conflict and role ambiguity on auditor performance with intellectual intelligence as a moderating variable. The population in this study are all auditors who work in the office of the Inspectorate of South Sulawesi Province. The total population in this study is 45 people. Because the population in this study is less than 100, the sample selection method to be used is the saturated or census sampling method where all members of the population are sampled. This study used primary data by conducting direct research in the field by giving questionnaires or question sheets to 45 respondents. The data analysis method uses the partial least squares method with a structural equation model approach to examine the effect of role conflict and role ambiguity on auditor performance with intellectual intelligence as a moderating variable. The results of the study show that the role conflict variable has a negative and significant effect on auditor performance; the variable role ambiguity has a negative and significant effect on auditor performance; intellectual intelligence can moderate the effect of role conflict on audit performance; and intellectual intelligence cannot moderate the effect of role ambiguity on audit performance.
Pengaruh Kualitas SDM, Pemanfaatan Teknologi Informasi, Sistem Pengendalian Intern terhadap Pengelolaan Keuangan Dana Desa dengan Kecerdasan Spiritual Sebagai Variabel Moderasi
Authors: Nursin Depianti , Syamsuddin Syamsuddin , Nirwana Nirwana
Published: January 2023

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh kualitas sumber daya manusia (SDM), pemanfaatan teknologi informasi dan sistem pengendalian intern terhadap pengelolaan keuangan dana desa dengan kecerdasan spiritual sebagai variabel moderasi. Penelitian ini mengunakan pendekatan kuantitatif. Objek penelitian adalah kepala desa dan seluruh staf desa pada kantor pemerintah desa di wilayah Kab. Banggai, Kec.Balantak dan Balantak Selatan. Teknik pengumpulan data mengunakan kuesioner dengan sampel sebanyak 126 responden. Teknik analisis data mengunakan moderated regression analysis (MRA). Hasil penelitian menunjukkan bahwa: (1) kualitas SDM berpengaruh positif terhadap pengelolaan keuangan dana desa. (2) pemanfaatan teknologi informasi berpengaruh positif terhadap pengelolaan keuangan dana desa. (3) sistem pengendalian intern berpengaruh positif terhadap pengelolaan keuangan dana desa (4) kecerdasan spiritual memperkuat pengaruh kualitas SDM terhadap pengelolaan keuangan dana desa (5) kecerdasan spiritual memperkuat pengaruh pemanfaatan teknologi informasi terhadap pengelolaan keuangan dana desa. (6) kecerdasan spiritual tidak mampu memperkuat pengaruh sistem pengendalian intern terhadap pengelolaan keuangan dana desa.
Analisis Perbandingan Stabilitas Bank Syariah dan Bank Konvensional
Authors: Muhri Asriani , Habbe Abdul Hamid , Rura Yohanis
Published: January 2023

Penelitian ini bertujuan untuk menganalisis pengaruh efisiensi, kompetisi, dan inklusi terhadap stabilitas perbankan di Indonesia, serta membandingkan stabilitas antara bank syariah dan bank konvensional di Indonesia. Populasi dalam penelitian ini adalah bank syariah dan bank konvensional yang terdaftar di OJK selama periode 2017 – 2019. Teknik sampling yang digunakan adalah purposive sampling sehingga diperoleh jumlah sampel sebanyak 10 perusahaan perbankan. Data yang digunakan dalam penelitian ini adalah data sekunder yang diperoleh dari laporan keuangan masing-masing bank. Stabilitas bank diukur dengan proksi zscore dan rasio non performing financing/loan (NPF/L). Penelitian ini menggunakan regresi data panel dengan model random effect. Hasil penelitian menunjukkan bahwa efisiensi berpengaruh positif terhadap Zscore, namun sebaliknya berpengaruh negatif terhadap NPF/L. Kompetisi tidak berpengaruh terhadap Zscore, namun berpengaruh negatif terhadap NPF/L. Hasil ini mengonfirmasi teori competition fragility. Inklusi tidak berpengaruh terhadap Zscore, namun berpengaruh positif terhadap NPF/L. Perbandingan efisiensi, kompetisi dan inklusi menunjukkan tidak adanya perbedaan antara bank syariah dan bank konvensional. Penelitian ini juga menunjukkan adanya perbedaan stabilitas bank yang diukur dengan Zscore, dengan bank konvensional lebih stabil. Sedangkan stabilitas yang di ukur dengan NPF/L menunjukkan tidak adanya perbedaan antara bank syariah dan bank konvensional.
Strategi pengembangan usaha tenun ikat Bima melalui penerapan Model Triple Helix
Authors: Fitriani Fani , Hudaya Chairul , Hasri Diah Anggeraini
Published: January 2023

One of the ways to develop Bima Ikat is by involving the roles of universities, the government and business people known as the triple helix model. This study aims to analyze the role of government, academics and business people in the development of woven textiles in the city of Bima. This research use desciptive qualitative approach. The population in this study were all weavers in the weaving village of Ntobo sub-district, Bima City and the sample used Quota sampling with a specified number of 300 respondents. The results of the study show that there are three priority alternative strategies that can be proposed as follows; Assistance activities by the tourism agency have not been supported by cross-stakeholder coordination in Bima City, weavers as a source of livelihood are constrained by relatively expensive product prices and weaving activities have not yet scaled the production of creative industries that need to be supported by government regulations. According to the data analysis and research results, it can be concluded that the role of each element related to the development of Ikat in Bima City is carried out through three main strategies. Based on the results of the research findings, the suggestion is that it is expected that woven woven craftsmen whose business has developed consistently, need to maintain even more development with strategies and preventive efforts against various possibilities.
Data Mining Sales of Skin Care Products Using the K-Means Method
Authors: Aldo Dasril
Published: January 2023

Data mining is a form of method advancement in computerization that can dig past data into very valuable information. The problem in this study is that the sale of beauty and skincare carried out by Toko Hayati Store is still done manually so that it can cause it to not match the stock in the storage warehouse with changing market demand. Data mining with the K-Means method is one solution to this problem by grouping similar data, in this study grouping into two, namely best-selling and unsold products. The purpose of this study is that the store can provide stock of products in the warehouse according to market demand. Using a sample of 30 data resulted in 18 data as skin care products were not selling well and 12 data as skin care products were not selling well. With the results of a 100% similarity between manual calculations and using the rapid miner application, it can be concluded that the K-Means algorithm can be used as a solution to the problems that exist in the Toko Hayati Store.
Obesidade na adolescência ligada a inatividade física tendo como melhora a prática de exercícios físicos em salas de musculação
Authors: Nascimento Bianko Ângelo Ferreira do , Alves Sandy Hellen Silva , Rodrigues Danilo Haviner Machado , Souza Jairo da Costa , Anjos Gustavo Silva dos , Carvalho Wanderson Rocha de , Silva Edimara dos Santos
Published: January 2023

Introdução: A obesidade na adolescência é um fator preocupante, por isso, é necessário orientar este público sobre a obesidade nessa fase em que o exercício físico estruturado para esses jovens, atrelado aos bons hábitos alimentares são importantes para a manutenção da saúde. Ela atua na diminuição do sobrepeso e obesidade, elevando a autoestima, e melhorando a qualidade de vida destes. Objetivo: É compreender as possibilidades e como o exercício físico praticado em academias de musculação pode auxiliar no tratamento da obesidade precoce do adolescente. Justificativa: O trabalho justifica-se na orientação do adolescente sobre o sedentarismo como uma das principais causas do aumento do peso corporal, de modo a propor a musculação como meio preventivo. Metodologia: O presente estudo trata-se de revisão narrativa, pois segundo os autores De Oliveira et al. (2022) as revisões narrativas são classificadas como uma análise de literatura que fornecem sínteses narrativas e compreensivas das informações, uma vez que já foram publicadas. Considerações finais: Portanto, infere-se que o presente trabalho mostra que os maus hábitos rotineiros, são os principais fatores que contribuem para essa comorbidade que vem assolando esses jovens de forma precoce, juntamente com a ascensão da tecnologia.