bluuebunny/crossref_metadata_2025 huggingface dataset:
Physical recreation in the structure of students' active recreation
Authors: Zaytzev Viachesla , Prusik Krzysztof , Iermakov Sergii
Published: March 2023

Background and Study Aim.  The aim of the study is to generalize approaches to the concepts of physical recreation and recreational activities; reveal the directions and factors that contribute to the implementation of physical recreation; show the main provisions, means, forms, methods of physical recreation and its pedagogical principles.

Materials and Methods. Sources of information are publications in domestic literature. A total of 26 publications were identified.

Results. The article summarizes the experience of the authors on the problem of "Physical recreation": the concept, means, forms and methods of physical culture used in physical recreation. The basics of physical recreation of students are presented. These include: building a comprehensive program, developing valeological and recreational activities; joint creative activity of teachers and students; use of modern methods of health-forming technologies.

Conclusions. Favorable and unfavorable social factors should be taken into account in the process of motor activity formation. In practical work, the following areas should be taken into account: hygienic, health-improving and recreational, general preparatory and medical.
Methods of studying the cardiovascular system in students of a sports university in the process of recreational rest
Authors: Zaytzev Viacheslav , Iermakov Sergii , Gorner Karol , Prusik Krzysztof
Published: March 2023

Background and Study Aim. The aim of the study is to develop a methodology for examining the cardiovascular system in students with different levels of physical activity.

Materials and Methods. Students of the Academy of Physical Culture (Kharkiv, Ukraine) took part in the study: 3-4 year full-time and part-time students. A scheme for examining the cardiovascular system in this category of students has been drawn up. A survey was conducted during practical exercises on physical recreation during the years 2006 – 2011. The research methods were taken as the basis: circulatory organs; patients with diseases of the cardiovascular system; circulatory systems.

Results. The definitions of recreation are considered. Its types and functions are shown. Directions for assessing the level of the functional state of the cardiovascular system in students with a high level of physical activity are given. A plan-scheme for studying this system has been drawn up. The peculiarity of the system is to take into account the specifics of the future profession. Assessment of the functional state of the student's cardiovascular system is carried out in a complex manner.

Conclusions. It is necessary to take into account the anamnesis of the entire life of the student. It is necessary to apply sports, clinical, instrumental, laboratory, biochemical research methods. The results of functional trials and tests should be taken into account. Functional tests and tests should reflect the response of the cardiovascular system to the physical load and determine the overall physical performance.
Developing a Comprehensive Physical Education Curriculum in Secondary Schools: Identifying and Exploring the Key Components of Content
Authors: Vaskov Yurij
Published: March 2023

Background and study aim. This study aims to develop and theoretically justify the content of physical education in general educational institutions, particularly in secondary schools, based on the didactic model of the subject "Physical Culture".

Methodology. A systematic review of relevant literature was conducted using publications from the Vernadskyi National Library and sources in the Google search system. Keywords were used for the search in accordance with the topic of the study, and 26 sources were selected for analysis.

Results. The results of the study reveal that the content of physical education is based on a four-component composition, and a didactic model of the educational subject "Physical Culture" was developed. The model consists of two blocks: main or substantive and procedural, and the composition of each block is specified. The first block includes a theoretical component, methods of activity of an intellectual and practical nature, while the second block includes teaching methods, organizational forms of teaching, and teaching aids. The study clarifies the main components of theoretical knowledge and methods of intellectual and practical activities in physical education, as well as the functions of each component of the content of physical education.

Conclusions. The findings of this study contribute to the development of physical education in general educational institutions, particularly in secondary schools, by providing a comprehensive framework for designing an effective physical education curriculum.
Linguaggio religioso e teologico nel pensiero di Tischner
Authors: Płaza Witold
Published: March 2023

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Sprawozdanie z działalności Wyższego Seminarium Duchownego w Sandomierzu w roku akademickim 2021/2022
Authors: Kułaga Rafał
Published: March 2023

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Cultura de Segurança do Paciente no Serviço Médico de Urgência: estudo transversal
Authors:   Universidade de São Paulo, Malundo João Virgilio , Moreno Dias Bruna , Pilotto de Oliveira Marília , Laus Ana Maria , Bernardes Andrea Bernardes , Silvia Gabriel Carmen
Published: March 2023

Introdução: Os problemas relacionados à segurança do paciente no contexto pré-hospitalar são pouco explorados, porém essenciais, dada a vulnerabilidade para a ocorrência de incidentes. Objetivo: analisar o clima de segurança do paciente na perspectiva da equipe multiprofissional que atua no Atendimento Pré-Hospitalar Móvel (APH). Materiais e Métodos: estudo transversal, conduzido em um Atendimento Pré-Hospitalar Móvel. A coleta de dados foi realizada por meio do Safety Attitudes Questionnaire (SAQ), com amostragem por conveniência e taxa de participação de 94,3% dos profissionais elegíveis. Empregou-se estatística descritiva e o teste Mann-Whitney para análise de dados. Resultados: Dentre os 151 profissionais participantes, predominaram aqueles do sexo masculino (54,6%), auxiliares e técnicos de enfermagem (42,0%), atuantes há 10 ou mais anos (61,0%), em atendimentos adultos e pediátricos (93,4%). O SAQ Total apresentou mediana de 70, indicando percepção negativa dos participantes acerca da segurança do paciente no APH. Os domínios com percepção negativa foram: Clima de Segurança, Reconhecimento de Estresse, Percepção da Gestão e Condições de Trabalho; enquanto os domínios Clima de Trabalho em Equipe e Satisfação no Trabalho apresentaram percepção positiva. Na análise comparativa entre os profissionais, foram observadas diferenças entre algumas categorias para os domínios Satisfação no Trabalho, Reconhecimento de Estresse e Condições de Trabalho. Conclusões: Este estudo apresenta as peculiaridades dos serviços de médicos de emergência e a necessidade de sensibilizar profissionais e gestores acerca da temática segurança do paciente, com vistas a melhor compreensão do atual cenário e possibilidades de redução de eventos adversos para a melhoria da assistência ofertada.
Clinical Case of X-Linked Lymphoproliferative Syndrome Burdened with Hemophagocytic Lymphohistiocytosis and Crohn's Disease
Authors: Matros Ekaterina S. , Karitskaya Alena I.
Published: March 2023

Background. X-linked lymphoproliferative (XLP) syndrome is hereditary disease with the incidence of 1-3 per 1 million born boys. This clinical case demonstrates a rare picture of XLP type 2 manifestation without prior Epstein-Barr virus.

Clinical case description. Boy D., 15 years old, was admitted to Morozovskaya Children's City Hospital with complaints on fever, abdominal pain, loose stools, weight loss. The past medical history included hemophagocytic syndrome (remission) and acute erythema nodosum. We have performed several studies: abdominal ultrasound (hepatomegaly, dynamic changes in the intestine: parts of the small intestine were enlarged and walls were thickened, mass peristalsis, walls of transverse colon and descending colon are thickened up to 5 mm, mesenteric lymphadenopathy), rectosigmoidoscopy (high-activity ulcerative proctosigmoiditis corresponds to Crohn's disease), biochemical and clinical blood tests (active hemophagocytic syndrome), coagulogram (secondary hypocoagulation), myelogram (no data on hemoblastosis or aplastic condition). Virological blood tests (CMV, EBV, HHV-VI): negative. Laboratory and instrumental tests have revealed recurrence of hemophagocytic syndrome and Crohn's disease. The child was consulted by rheumatologist, hematologist, gastroenterologist, geneticist, neurologist, and clinical pharmacologist. The primary immune deficiency disease was suspected in this patient due to his medical history. Molecular genetic study was performed (deletion including the XIAP gene was revealed) and the diagnosis of primary immune deficiency was verified: X-linked lymphoproliferative syndrome type 2. Thus, allogeneic haematopoietic stem cell transplantation (HSCT) was performed.

Conclusion. XLP diagnosis and management require multidisciplinary approach. The early diagnosis is crucial due to the high risk of secondary complications development that can significantly worsen the disease's prognosis. Allogeneic HSCT is the only effective treatment for the disease.
Protective Role of Vaccination against Tuberculosis and Hepatitis B in Prevention of Atopic Dermatitis: Report on Intermediate Results of Prospective Cohort Study
Authors: Petrova Veronika A. , Namazova-Baranova Leyla S. , Fedoseenko Marina V. , Rusinova Dina S.
Published: March 2023

Background. Studies have shown that vaccination in the first hours/days after birth shifts the immune response from intrauterine Th2 towards Th1-type activation and reduces the risk of atopic conditions. However, we did not find published data from prospective studies on this topic.

Objective. The aim of the study is to define the presence of negative correlation between vaccination against tuberculosis and hepatitis B in the first hours/days of life and atopic dermatitis development in infants.

Methods. Continuous prospective study of children cohort born from April to June 2021 and observed in one outpatient’s clinic was carried out. Data from 307 infant’s records (F. 112/y), vaccination record cards (F. 063/y), prenatal and delivery records (F. 113/y-20, section № 3), and neonatal discharge summaries were analyzed for the decreed period. The child vaccination status (by the time of vaccination against tuberculosis and hepatitis B), presence of risk factors for allergic disease development, and presence of atopic dermatitis were evaluated.

Results. Atopic dermatitis (AD) was significantly less likely to be diagnosed by the age of 1 year in infants from the group of BCG-M vaccinated at maternity hospital than in those vaccinated later or not vaccinated at all (15.2% versus 66% and 35.7%, respectively; p < 0,01). AD was less likely to develop in children with risk factors for allergic disease who were vaccinated against tuberculosis in the maternity hospital than in those vaccinated later or unvaccinated at all (18, 75 and 62.5%, respectively; p < 0.01). The ratio of children with diagnosed AD by the age of 12 months was significantly less in the group of children vaccinated against hepatitis B in the maternity hospital than in those vaccinated later or unvaccinated at all (17.6, 44.9 and 31.8%, respectively; p < 0.01). These ratios for children with risk of allergic disease development were 24%, 50% and 44.4%, respectively (p = 0.043). It has also been shown that timely vaccination with both vaccines in the early neonatal period significantly reduces the risk of AD in general infant population compared to non-vaccinated individuals or those who had only one vaccine (odds ratio [OR] 0.374; 95% confidence interval [CI] 0.253-0.552; p < 0.01). Whereas the disease development in children with allergic risk is less likely with timely vaccination (20.8% versus 53.3%; OR = 0.252; 95% CI 0.145–0.440; OR = 0.374; 95% CI 0,253–0,552; p < 0,01).

Conclusion. The obtained results may indicate possible risk reduction for AD development due to timely preventive vaccination against tuberculosis and hepatitis B, especially in children with allergic risk. The study is currently ongoing.
Transient deficiency of protein S after past infection process, complications and outcome: clinical case
Authors: Gordeeva Olga B. , Dobrotok Albina V. , Selimzianova Liliia R. , Deeva Valeria A.
Published: March 2023

Background. Purpura fulminans (PF) – is an acute rapidly progressive thrombosis of small-diameter blood vessels located mainly on the skin of the extremities. PF is characterized by high mortality rates. Patients can have serious consequences, including amputations and loss of fingers, foots or even extremities in general.

Clinical case description. A clinical case of developing transient deficiency of protein S complicated by idiopathic PF on the 7th day after acute otitis in a 3-year-old boy due to past infection is presented. The progression of the disease developed within a few hours. The patient became hemorrhagic elements on the skin of extremities, and later — tissue necrosis. The conducted therapy facilitated to stop the pathological process in the form of PF, and also prevented the development of severe disabling complications in the child.

Conclusion. Differential diagnosis and treatment should be fast and accurate, as the development of PF occurs in mere hours. Diagnostics should include expanded panel of coagulological tests and instrumental examinations, which determines the justifiability of a multidisciplinary approach in the patient management with disorders in the hemostatic system.
Modern approaches at the management of children with community-acquired pneumonia
Authors: Baranov Aleksander A. , Kozlov Roman S. , Namazova-Baranova Leyla S. , Andreeva Irina V. , Bakradze Maiya D. , Vishneva Elena A. , Karaseva Mariya S. , Kuznetsova Tatiana A. , Kulichenko Tatiana V. , Lashkova Yulia S. , Lyutina Elena I. , Manerov Farok K. , Mayanskiy Nikolay A. , Platonova Mariya M. , Polyakova Anastasiya S. , Selimzyanova Lilia R. , Tatochenko Vladimir K. , Starovoytova Elena V. , Stetsiouk Olga U. , Fedoseenko Marina V. , Chashchina Irina L. , Kharkin Andrey V.
Published: March 2023

Experts of The Union of Pediatricians of Russia have developed current clinical guidelines for management of children with community-acquired pneumonia, which were approved by the Scientific and Practice Council of Ministry of Public Health of the Russian Federation in January 2022. Particular attention is paid to the etiological structure, modern classification, diagnostic tests and flagship approaches to antibacterial therapy of community-acquired pneumonia in children based on the principles of evidentiary medicine.
Å være veileder i «praksisvinden» – utfordringer og didaktiske implikasjoner for praksisveilederutdanningen
Authors: Tveiten Sidsel , Røkholt Gro
Published: March 2023

Studien undersøker praksisveilederes utfordringer i veiledning av studenter i helse - og sosialfagutdanninger. Studien er en kvalitativ tekstanalyse. Datamaterialet er 72 eksamensbesvarelser fra praksisveiledere som gjennomførte praksisveilederutdanning. Resultatene viser at praksisveilederne har mange utfordringer; intrapersonlige-, interpersonlige- og strukturelle utfordringer. Hovedkategoriene er abstrahert ut fra underkategorier; utilstrekkelig veiledningskompetanse, usikkerhet i veileders rolle og funksjon, selvavgrensning, prosessledelse, gruppedynamikk, ulike veiledningsmetoder, særlige utfordringer, vurdering, samarbeid, rammer og system for praksisveiledning. I lys av resultatene diskuteres mulige didaktiske endringer i utdanningen.
STATIC ANALYSIS OF AN EXPONENTIALLY VARYING FUNCTIONALLY GRADED BEAM USING TRIGONOMETRIC SHEAR DEFORMATION THEORY
Authors: Yadav Sunil , Pandare Parag , Pendhari Sandeep , Sangle Keshav , Ghugal Yuwaraj M.
Published: March 2023

The present study investigates the bending behavior of a functionally graded beam under transverse loads (sinusoidal and uniform) using trigonometric shear deformation theory (TSDT). Boundary-value problems are derived using principle of virtual work. The Navier-type closed-form solution is obtained under simply supported boundary conditions. The material properties across the thickness directions vary according to the exponential law of distribution. The present theory does not need a problem-dependent shear correction factor since it accurately accounts for the distribution of transverse shear stress across the beam thickness. Results from higher-order shear and normal deformation theory (HOSNT), exact elasticity theory, and other theories are compared with the current approach to ensure its accuracy and efficacy. The results of present theory is in excellent agreement with the exact elasticity theory.
A CONSTRUCTAL HEMODYNAMIC STUDY OF BYPASS GRAFTS WITH SIZE CONSTRAINT
Authors: Chen Sheng , Miguel Antonio F. , Aydin Murat
Published: March 2023

A blood vessel bypass is a common way to restore blood flow due to blocked or narrowed arteries allowing oxygen-rich blood to be routed to the tissues. Herein, using a three-dimensional numerical simulation, the response of various vessel bypass designs to blood flow under size-limiting constraints is explored and compared to the flow in healthy arteries. Finding the best design requires a size constraint in the analysis; otherwise, the result is a configuration with excessive size in a limited allocated space, which represents a waste of material and an unnecessary space occupied by it. This study unveils the geometrical features of bypass grafts that have structural integrity while also minimizing the rate of entropy generation under volume constraint (constructal design). In a stenosed vessel with a bypass, the effect of bypass geometry, graft-vessel(host) diameter ratio, and stenose degree is analyzed and compared to a healthy vessel. This study concludes, among other things, that leaving the stenosed region of the vessel permeable to blood flow is only safe if the degree of stenosis is less than 0.5, both in terms of not being significantly different from flow conditions in a healthy vessel and also in terms of the structural integrity of the graft. The results presented here can be applied to any bypass graft and provide designers and practitioners with basic information.
Research on the influence of clay shock on inert slurry in shield-tunneling construction
Authors: Wan Yu , Sun He , Zhu Zhiduo , Huo Wangwen , Zhang Chen
Published: March 2023

Shield-out synchronous grouting is a new technology used to fill temporarily shield-out spaces between the strata and the shield when creating subterraneous tunnels. The grouting materials are called ‘clay shock’, which is soft, plastic, sticky and easily dispersed by using a pressurized jet. This study analyzes the mixing process of clay shock and backfill grouting material (inert slurry) and investigates the influence of clay shock on the inert slurry through laboratory testing. The findings show that the fluidity and bleeding rate of the inert slurry continuously decrease with the clay shock volume. The unconfined compressive strength and flexural strength of the inert slurry increase initially before decreasing with the clay shock volume ratio. The X-ray diffraction and scanning electron microscopy results reveal that the alkalinity of the clay shock initiates an alkali excitation reaction, which generates more gelling products and increases the strength of the inert slurry. Excessive clay shock causes the inert slurry to retain a loose and porous structure, which then decreases its strength. To ensure the effect of the inert slurry on settlement control, the grouting volume of the clay shock should not exceed one-fourth of the inert slurry volume.
Influencing factors on self-care of older adults living alone in a community during COVID-19: A cross-sectional study
Authors: Woo Heeyoung , Gu Minkyung
Published: March 2023

Purpose: This study aimed to identify the factors affecting the self-care of older adults living alone in a community during the COVID-19 pandemic.Methods: Data were collected through a questionnaire survey of 160 older adults living alone in Seoul, Gyeong-gi, and Chung-cheong province using self-care, health conservation, psychological well-being, and self-esteem scales. Data were analyzed using the Pearson correlation coefficients, t-test, analysis of variance ANOVA, and Hierarchial stepwise multiple regression with the SPSS/Windows version 25.0 program.Results: The greatest variables affecting the self-care for older adults living alone were compliance with COVID-19 quarantine rules (β=-.04, p=.054), interactions with the neighborhood (β=-.06, p=.029), economic status (β=.10, p=.008), health conservation (β=.29, p<.001), psychological well-being (β=.18, p=.008), and self-esteem (β=.35, p<.001). The explanatory power of these variables was 70.0% (F=18.45, p<.001).Conclusion: Regarding the COVID-19 pandemic, these factors were highly mutually related to older adults living alone, so it is necessary for older adults living alone to actively participate in self-care programs using direct and indirect community resources.
Factors associated dementia preventive behavior of older adults in a local community: Application of the information-motivation-behavioral skills model: A cross-sectional study
Authors: Ha Eun Hye , Jeon Mi Yang
Published: March 2023

Purpose: The purpose of this study was to identify the factors associated the dementia preventive behavior of older adults living in the community by adding fear of dementia to the information-motivation-behavioral skills model.Method: The data was collected from October 10~31, 2019 by using structured questionnaires for 202 older people aged over 65 living in the community. The data was analyzed independent t-test, one-way ANOVA, Scheffé test, Pearson's correlation coefficient, multiple regression and Bootstrapping by using SPSS/WIN 24.0.Results: As a result of the analysis, it was shown that factors associated dementia preventive behavior were age, social support, self- efficacy, and fear of dementia, which explained 20.9% dementia preventive behavior (F=13.01, p<.001). The verification result of the mediating effects of self-efficacy and dementia fear by using Bootstrapping method in the relationship between dementia knowledge, dementia attitude, social support and dementia prevention behavior based on the information-motivation-behavioral skills model showed that indirect effects.Conclusion: When an effective dementia preventive behavior program is developed and provided for improving social support and self-efficacy and for reducing fear of dementia based on the results, it will contribute to the improvement of dementia prevention behavior for older adults.
Identifying nursing interventions captured in patients with stroke by Korean nursing students: Nursing interventions classification study
Authors: Park Jeong Eun
Published: March 2023

Purpose: This study aimed to identify nursing interventions captured in patients with stroke by Korean nursing students for the categorization of nursing care tailored to the characteristics of stroke patients.Methods: To identify nursing interventions, a descriptive data analysis was conducted using case scenarios written by nursing students during clinical practice in rehabilitation care settings. The case scenarios were analyzed using the standard terminology classification system, nursing interventions classification (NIC), to identify and categorize interventions for patients with stroke.Results: As the result of analysis, we identified 10 most frequent NIC interventions. The most frequent NIC intervention was vital signs monitoring (N=244, 8.6%). The 89 nursing interventions were classified into 7 domains and 24 classes of the NIC system.Conclusion: The results of this study can be used as a basis for a list of nursing interventions tailored to the characteristics of patients with stroke and furthermore calculating nursing fees through the analysis of nursing interventions for these patients.
Legal analysis on the protection and development of the spotted seal population from a multi-dimensional perspective
Authors: Zhaobin Pei , Xin Sun
Published: March 2023

Affected by human activities, the living environment of aquatic wildlife in Bohai Bay and Huanghai Bay of our country is deteriorating day by day. In accordance with the animal protection law and other relevant laws and regulations, our country has formulated an action plan and an action plan for the protection of leopard seals. The Action Plan is based on the multi-dimensional vision of the natural environment, the balance of nature, sustainable development and human care, in 2021, the Leopard Seal is listed as a first-class protected animal in the country. This paper expounds on the survival status of the spotted seal population by searching the judgments of criminal cases, administrative cases and on-the-spot investigation on the judgment network, this paper analyzes the main reasons for the endangered population of spotted seal and puts forward the corresponding protection countermeasures.
OPTIMALISASI PENGGUNAAN TEKNOLOGI INFORMASI DALAM PENATAUSAHAAN ASSET/ BARANG MILIK DAERAH
Authors: Rachmawati Rima , Arwati Dini , Herawati Shinta Dewi , Arnan Sendi Gusnandar
Published: March 2023

The purpose of this study is to find out the effect of the use of information technology in the administration of Assets. Asset management is not just administrative but more than an asset manager's effort to improve efficiency, effectiveness and increase asset added value assets itself. Government regulations regulate asset management through the use of information technology in the administration of assets, including bookkeeping, inventory and reporting activities. This research was conducted in the regional government work unit of Garut Regency which has implemented the Regional Goods Cycle Information Technology Application (ATISISBADA). The results of the study concluded that the optimal use of information technology in the ATISISBADA application was able to increase the effectiveness of assets administration activities. The implications of the results of this study are efforts to solve the problems that occur, namely optimizing the use of ATISISBADA in asset management activities in regional government.
Pengaruh Kesesuaian Kompensasi, Sistem Informasi Akuntansi dan Keefektifan Pengendalian Internal Terhadap Kecenderungan Kecurangan Akuntansi
Authors: Sunaryo Karsam
Published: March 2023

Abstract. The purpose of this research is to examine the role suitability of compensation, accounting information systems and the effectiveness of internal controls in accounting fraud tendencies. The population used in this research were employees of 3 Bank Companies. Questionnaires were used to collect data from respondents. Questionnaires were distributed to 44 employees of Bank Companies which were chosen by purposive sampling method. Single linear regression and multiple linear regression were used as a method to test the hypothesis in this research. The results of the study show that partially the suitability of compensation, accounting information systems and the effectiveness of internal controls have a significant positive effect on accounting fraud tendencies. In addition, the suitability of compensation, accounting information systems and the effectiveness of internal controls simultaneously influence the tendency of accounting fraud.Keywords. suitability of compensation, accounting information systems, effectiveness of internal controls and accounting fraud tendencies.Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh kesesuaian kompensasi, sistem informasi akuntansi dan efektifitas pengendalian  internal terhadap kecenderungan kecurangan akuntansi. Populasi penelitian ini adalah sektor perbankan di Indonesia dan sampel yang dipilih adalah 3 perusahaan perbankan yang berlokasi di Jakarta dan Tangerang Selatan dengan unit analisis karyawan yang bekerja pada 3 perusahaan sektor perbankan. Pengumpulan data dilakukan dengan cara memberikan kuesioner kepada responden, yang berjumlah 44 karyawan pada bagian yang terkait dengan akuntansi. Uji hipotesis dilakukan dengan menggunakan metode regresi linier. Hasil penelitian menunjukkan bahwa secara parsial kesesuaian kompensasi, sistem informasi akuntansi dan efektifitas pengendalian internal berpengaruh signifikan positif terhadap kecenderungan kecurangan akuntansi. Selain itu, kesesuaian kompensasi, sistem informasi akuntansi dan efektifitas pengendalian internal secara simultan berpengaruh terhadap kecenderungan kecurangan akuntansi.Kata kunci. Kesesuaian Kompensasi, Sistem Informasi Akuntansi, Efektifitas Pengendalian Internal dan kecenderungan kecurangan akuntansi
Pengaruh Biaya Produksi, Debt to equity ratio, dan Perputaran Persediaan Terhadap Profitabilitas
Authors: Ramadita Elke Sonia , Suzan Leny
Published: March 2023

Abstract. This study aims to investigate the factors that influence profitability among them production costs, debt to equity ratio and inventory turnover on the basic industrial and chemical manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2017. The sampling technique used is perposive sampling and obtained 26 firms with a research period of 4 years, this obtaining 104  sampel data. The method of data analysis in this study is panel data regression analysis using software eviews 9. The result showed that simultaneous production cost, DER and inventory turnover have a significant effect on profitability. While partially production costs and DER has a negative significant effect on profitability  and inventory turnover has no effect on profitability.Keywords. Debt to equity ratio; Inventory turnover; Production cost; Profitability.Abstrak. Penelitian ini bertujuan untuk menginvestigasi faktor-faktor yang mempengaruhi profitabilitas perusahaan diantaranya biaya produksi, debt to equity ratio dan perputaran persediaan pada perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode 2014-2017. Teknik pengambilan sampel yang digunakan yaitu purposive sampling dan diperoleh 26 perusahaan dengan periode penelitian selama 4 tahun, sehingga diperoleh 104 data sampel. Metode analisis data dalam penelitian ini adalah analisis regresi data panel dengan menggunakan software eviews 9. Hasil penelitian menunjukkan secara simultan biaya produksi, DER dan perputaran persediaan berpengaruh signifikan terhadap profitabilitas. Sedangkan secara parsial biaya produksi dan DER berpengaruh negatif signifikan dan perputaran persediaan tidak berpengaruh terhadap profitabilitas.Kata kunci. Biaya produksi; Debt to equity ratio; Perputaran persediaan; Profitabilitas.
Perbandingan Standar Akuntansi Sewa PSAK 30 Sebelum dan Sesudah Adopsi IFRS serta PSAK 73
Authors: Ahalik Ahalik
Published: March 2023

Abstract. The accounting treatment for lessee has a significant change from the initial one, which was US GAAP-based PSAK 30 before January 1, 2012, then changed to PSAK 30 which was effective January 1, 2012 based on IFRS and the last IFRS-based PSAK 73 will be effective January 1, 2020. This research aims to analyze the differences and impacts between PSAK 30 before and after adoption of IFRS and PSAK 73 in the classification of financial lease according to the lessee. The limitations of this research is only using literature basis, not using the real data from the company . The data analysis method used in this research is Grounded. The result of this research that there are significant differences between PSAK 30 before and after adoption of IFRS and PSAK 73 where the difference is in the classification criteria of financial lease, the criteria for lease and in the PSAK 73 there is tightening in the operating lease requirements.Keywords. International Financial Reporting Standard, Lessee,, Leasing, Financial LeaseAbstrak. Perlakuan akuntansi untuk penyewa (lessee) mengalami perubahan yang cukup signifikan dari yang awalnya adalah PSAK 30 yang berbasis US GAAP sebelum 1 Januari 2012, lalu diganti ke PSAK 30 yang berlaku efektif mulai 1 Januari 2012 yang berbasis IFRS dan yang terakhir PSAK 73 yang berbasis IFRS yang akan berlaku efektif 1 Januari 2020. Penelitian ini bertujuan untuk menganalisis perbedaan dan dampak antara PSAK 30 sebelum dan sesudah adopsi IFRS serta PSAK 73 dalam hal klasifikasi sewa pembiayaan menurut lessee. Keterbatasan dalam penelitian ini adalah hanya sebatas menggunakan studi literatur, tidak menggunakan data aktual dari dalam perusahaan . Metode analisis data yang digunakan dalam penelitian ini adalah Grounded. Hasil penelitian ini menunjukan bahwa terdapat perbedaan yang signifikan antara PSAK 30 sebelum dan sesudah adopsi IFRS serta PSAK 73 dimana perbedaan terletak dari kriteria klasifikasi sewa pembiayaan, kriteria sewa dan pada PSAK 73 kriteria sewa operasi menjadi lebih ketat.Kata kunci. International Financial Reporting Standard, Lessee, Sewa Guna, Sewa Pembiayaan
Pengaruh Leverage, Pergantian Manajemen, dan Audit Fee Terhadap Auditor Switching
Authors: Adli Syarifah Nadya , Suryani Elly
Published: March 2023

Abstract. The purpose of this study is to investigate the effect of partial or simultaneous leverage variables, management changes, and audit fees on auditor switching on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The population chosen in this study is a mining company listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The method used for sampling in this study is to use purposive sampling technique, there are 10 companies that are research samples with a period of 5 years to obtain 50 observation data. Analysis of the data used is logistic regression analysis using SPSS 24 software. The results of this study prove that simultaneously leverage, management change, and audit fee have an effect on auditor switching. Partially, the leverage variable and management turnover have no effect on auditor switching, while the audit fee variable has a negative effect on the auditor switching.Keywords. auditor switching; leverage; management change; audit fee Abstrak. Tujuan dari penelitian ini yaitu menginvestigasi pengaruh secara parsial maupun simultan variabel leverage, pergantian manajemen, dan audit fee terhadap auditor switching pada perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) Periode 2013-2017. Adapun populasi yang dipilih dalam penelitian ini adalah perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2013-2017. Metode yang digunakan untuk pngambilan sampel dalam penelitian ini yaitu menggunakan Teknik purposive sampling, terdapat 10 perusahaan yang menjadi sampel penelitian dengan kurun waktu 5 tahun sehingga diperoleh 50 data observasi. Analisis data yang digunakan adalah analisis regresi logistik dengan menggunakan software SPSS 24. Hasil penelitian ini membuktikan secara simultan leverage, pergantian manajemen, dan audit fee bersama-sama berpengaruh terhadap auditor switching, Secara parsial, variable leverage dan pergantian manajemen tidak berpengaruh terhadap auditor switching, sedangkan variabel audit fee berpengaruh dengan arah negatif terhadap auditor switching.Kata Kunci. auditor switching; leverage; pergantian manajemen; audit fee
Sustainability Reporting : Analisis Kinerja Keuangan dan Nilai Perusahaan
Authors: Anna Yane Devi , Dwi R.T Dita Rari
Published: March 2023

Abstract. As more companies in Indonesia publish sustainability reports, the trend of research on the relationship between sustainability reports and financial performance has begun to be carried out. However, most of the research that has been done shows results that have not been consistent. The purpose of this study was to examine the effect of sustainability report which was described as economic performance disclosure, environmental performance disclosure, and social performance disclosure on corporate financial performance and its implications for company value. The study was conducted on winner companies based on NCSR categories and also listed as issuers on the Indonesia Stock Exchange (IDX) during 2015-2017. Research analysis using Partial Least Square (PLS). The results of the study show that Sustainability reporting has an effect on the profitability of disclosures related to aspects of economic performance and environmental performance, while aspects of social performance have no effect on profitability. Sustainability reporting based on aspects of economic, environmental and social performance has an effect on company value. Financial performance cannot mediate the effect of sustainability reporting based on aspects of economic performance, social performance and environmental performance on firm value.Keywords. sustainibility reporting; financial performance; firm valueAbstrak. Seiring dengan semakin banyaknya perusahaan di Indonesia yang mempublikasikan sustainability report, maka tren penelitian tentang hubungan antara sustainability report dan kinerja keuangan mulai banyak dilakukan. Namun demikian, sebagian besar penelitian yang telah dilakukan menunjukkan hasil yang belum konsisten. Tujuan dari penelitian ini adalah untuk menguji pengaruh sustainability report yang dijabarkan menjadi economic performance disclosure, environmental performance disclosure, dan social performance disclosure terhadap kinerja keuangan perusahaan serta implikasinya terhadap nilai perusahaan yang dilakukan Penelitian dilakukan terhadap perusahaan winner berdasarkan kategori dari NCSR dan tercatat pula sebagai emiten pada Bursa Efek Indonesia (BEI) selama 2015 -2017. Analisis penelitian menggunakan Partial Least Square (PLS). Hasil penelitian menunjukan bahwa Sustainability reporting yang berpengaruh terhadap profitabilitas pengungkapan yang berkaitan dengan aspek kinerja ekonomi dan kinerja lingkungan, sedangkan aspek kinerja sosial tidak berpengaruh terhadap profitabilitas. Sustainability reporting berdasarkan aspek kinerja ekonomi, lingkungan dan sosial berpengaruh terhadap nilai perusahaan. Kinerja keuangan tidak dapat memediasi pengaruh sustainability reporting berdasarkan aspek kinerja ekonomi, kinerja sosial dan kinerja lingkungan terhadap nilai perusahaan.Kata Kunci. sustainibility reporting; kinerja keuangan; nilai perusahaan
Pengaruh Locus of Control, Ethical Sensitivity, Kecerdasan Intelektual, Kecerdasan Emosional, Kecerdasan Spiritual dan Tingkat Pendidikan Terhadap Perilaku Etis
Authors: Astuti Rika , Sugiharto Bambang , Kurniawan Asep
Published: March 2023

Abstract. The purpose of this study was to determine the effect of locus of control, ethical sensitivity, intellectual intelligence, emotional intelligence, spiritual intelligence and education level on ethical behavior in accounting students of vocational high schools (SMK) and accounting students in Subang. This research is included in research with quantitative data. The sample in this study were 407 respondents consisting of SMK accounting students and accounting students in Subang. The sample selection technique used is probability sampling while for sampling in this study using simple random sampling. The method used for data collection is the survey method through a questionnaire or questionnaire. The data analysis technique used is descriptive statistical analysis and infective statistical analysis. The results showed that locus of control, ethical sensitivity, intellectual intelligence, spiritual intelligence, and education level had a positive and significant effect on the ethical behavior of SMK accounting students and accounting students in Subang. While emotional intelligence does not affect the ethical behavior of SMK accounting students and accounting students in Subang
Pengungkapan Perusahaan: Finansial atau Non-Finansial Studi Kasus pada Emiten Syariah di Indonesia
Authors: Syarief Mochamad Edman
Published: March 2023

This study investigates how investors' perceptions of disclosures made by companies. The disclosure referred to non-financial exposures represented by corporate governance disclosures (GCGs) and financial disclosures denoted by ROA and ROE. The stock price is a proxy for investor perceptions. Furthermore, this study also tries to see whether the regulations issued by the Financial Services Authority have an economic impact on the company that implements these rules. This research using WarpPLS as a tool to find out the influence of GCGs on ROA and ROE, and on Share Prices, using path analysis before and after 2014. The results of the study state that GCGs has a positive and significant effect on ROA before and after 2014. GCGs does not affect ROE before 2014, but it had a significant positive impact on ROE after 2014. GCGs did not affect stock prices before and after 2014. ROA had a significant effect on stock prices before 2014, did not affect stock prices after 2014. ROE does not influence the Share Price before and after 2014. The conclusion is that the investors on sharia stock still acknowledge that financial information is more decisive for buying shares of sharia stocks compared to non-financial information, and non-financial disclosures made by the company, adding to the burden of the company. The rules issued by OJK relating to disclosure of corporate governance do not appear to have had an economic effect on Islamic issuers in Indonesia.
The Moderating Role of Firm Size on the Association between Managerial Ability and Tax Avoidance
Authors: Saragih Arfah Habib , Raya Mutya Nurmala , Hendrawan Adang
Published: March 2023

Changes in taxation policies generate uncertainty for companies that can potentially encourage companies perform more aggressive tax planning. Aggressive tax planning can lead to tax avoidance. This study aims to investigate the effect of managerial ability, firm size, and the interaction of managerial ability with firm size on corporate tax avoidance practices. The study used quantitative method, with panel data linear regression model, random effects method, with a time period of 2009-2019. The results of this study indicate that managerial ability, firm size, and its interaction have a significant impact on corporate tax avoidance. This research is expected to contribute in enriching the literature on the effect of managerial ability on tax avoidance, particularly in Indonesia.
Analysis of IPO Performance in Indonesia in the "Hot Market" Period and Its Influencing Factors
Authors: Agustina Lidya - , Meyliana Meyliana - , Joni Joni -
Published: March 2023

The aim of this study is to test whether there is an underpricing phenomenon within the Hot Market period in Indonesian public companies in 2018. Among 56 companies which conducted IPOs, our descriptive statistical analysis shows 53 companies experienced underpricing and the rest experienced overpricing. We used nonparametric statistic to calculate the average of initial return, and multiple linear regression to test the effect of independent variables on the initial return. The result shows that the underpricing phenomenon occurred in IPO performance in Indonesia. Meanwhile, the results of hypothesis testing show that the company’s age and the underwriter’s reputation had no effect on initial return, while company’s size and market sentiment show a significant negative effect on initial return.
Effect of CSR, Financial Distress, and Corporate's Growth on Earning Response Coefficient
Authors: Immanuel Adam Martin
Published: March 2023

Abstract. This study aims to obtain empirical evidence on the effect of corporate social responsibility (CSR), financial distress, and corporate growth on earnings response coefficient. This study uses data from manufacturing sector companies listed on the IDX during the period 2017 to 2020. Based on purposive sampling, this study uses a sample of 64 companies with a total of 256 observations. Data were analyzed using multiple regression analysis. The results concluded that corporate social responsibility has a positive effect on the earnings response coefficient, financial distress has a negative effect on the earnings response coefficient, and corporate growth has no impact on the earnings response coefficient. Keywords: corporate growth; corporate social responsibility; earnings response coefficient; financial distress; Indonesia. Abstrak. Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh corporate social responsibility, financial distress, dan pertumbuhan perusahan pada earnings response coefficient. Populasi penelitian ini adalah perusahaan manufaktur yang tercatat di BEI tahun 2017-2020. Data pada penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan perusahaan sampel. Berdasarkan teknik purposive sampling, penelitian ini menggunakan sampel sebanyak 64 perusahaan dengan total observasi sebanyak 256 observasi. Data dianalisis menggunakan analisis regresi berganda. Hasil regresi penelitian ini menunjukkan bahwa corporate social responsibility berpengaruh positif terhadap earnings response coefficient, financial distress berpengaruh negatif terhadap earnings response coefficient, dan pertumbuhan perusahaan tidak berpengaruh terhadap earnings response coefficient. Kata Kunci: corporate social responsibility; earnings response coefficient; financial distress; Indonesia, pertumbuhan perusahaan.
PROFITABILITY MODELLING AS A TARGET OF BANKING IN INDONESIA
Authors: Pangestuti Dewi Cahyani
Published: March 2023

The existence of banks is very important for a country because it plays a role in encouraging the economy of a country where banks provide lines of financing, savings, and lending so that, in the end, people's standard of living can increase. To be able to maintain banking survival, the company must be able to maintain its performance well, including by increasing high profitability, distributing dividends well, and maintaining the prospects of a growing business so that its performance is considered good. The research aims to analyze and find out the effect of capital adequacy, credit risk, and liquidity on the profitability of Conventional Commercial Banks listed on the Indonesia Stock Exchange (IDX). The sample in this study is a conventional commercial bank listed on the IDX for the period 2015-2019, as many as 41 companies. The data analysis technique used is a type of quantitative analysis. The results showed that capital adequacy and credit risk negatively affect profitability, but liquidity does not affect profitability. Furthermore, it is expected to be able to add variables that affect banking profitability and expand the research period and add research samples, not only for conventional commercial banks but also for Islamic banks.
FRAUD DETECTION OF FINANCIAL STATEMENTS WITH DIAMOND FRAUD ANALYSIS
Authors: Deliana Deliana , Oktalia Ruth Rebecca
Published: March 2023

This study aims to empirically test the detection of financial statement fraud using Fraud Diamond analysis which explains the factors that influence the occurrence of fraud. The population in this study is the infrastructure, utility, and transportation sector companies listed on the Indonesia Stock Exchange in 2016 – 2019 with a total of 83 companies. A total of 12 companies were sampled using the purposive sampling technique. This study uses secondary data and the analytical method used is multiple linear regression analysis with SPSS tools. The results of this study indicate that the level of Leverage (LEV) affects financial statement fraud. Changes in total assets (ACHANGE), Return On Assets (ROA), Insider share ownership (OSHIP), Special party transactions (RPT), Independent audit members (BDOUT), Change of Public Accounting Firm (KAP) (AUDCHANGE), and Changes in the Board of Directors (DCHANGE) does not affect financial statement fraud.