bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PENERAPAN PSAK 16 TENTANG ASSET TETAP PADA PT PLN (Persero) UPDK MINAHASA
Authors: Wuisang Sarah , Lonto Miryam , Tala Olifia
Published: May 2023

Penelitian dilakukan bertujuan untuk mengetahui perlakuan akuntansi aset tetap sesuai dengan PSAK 16 tentang aset tetap pada PLN UPDK Minahasa dalam pengakuan aset, pengukuran awal, pengukuran setelahnya, penyusutan, penghentian dan penyajian dalam laporan keuangan. Penelitian ini menggunakan metode kualitatif dengan menyajikan data secara deskriptif dengan melakukan pengumpulan data melalui wawancara dan mengumpulkan data berupa laporan keuangan juga data aset tetap.

Hasil penelitian menjukkan perlakuan aset tetap PLN UPDK Minahasa sebagai berikut: (1) PLN UPDK Minahasa mengakui bahwa aset tersebut memberikan umur ekonomis lebih dari 1 tahun yang nilainya dapat diukur secara andal. (2) Biaya untuk pengukuran awal aset tetap seperti biaya sewa, biaya penanganan dan biaya instalasi dan perakitan aset (3) Pengukuran setelahnya dengan menggunakan model revaluasi (4) Penyusutan dengan menggunakan metode garis lurus dan double decline (5) aset tetap yang dihentikan adalah yang tidak dapat dioprasikan (6) mencatat untuk setiap aset tetap, penyusutan aset, akumulasi penyusutan dalam laporan keuangan.
PENGARUH PENERAPAN SISTEM MODERNISASI ADMINISTRASI PERPAJAKAN TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK
Authors: Lonto Marsela Syalom , Pontoh Jones X , Pratiwi Ananta Dian
Published: May 2023

Penelitian ini bertujuan untuk mengetahui penerapan sistem modernisasi administrasi perpajakan terhadap tingkat kepatuhan wajib pajak dalam hal ini wajib pajak orang pribadi di Kecamatan Kawangkoan yang terdaftar di Kantor Pelayanan Penyuluhan Dan Konsultasi Perpajakan Tondano (KP2KP) Tondano. Pendekatan yang digunakan dalam penelitian ini yaitu pendekatan kuantitatif. Sampel yang digunakan dalam penelitian ini sebanyak 50 responden. Data dalam penelitian ini yaitu data primer melalui penyebaran kuesioner. Dalam penelitian ini menggunakan uji asumsi klasik dan analisis regresi linear sederhana dan hasil penelitian menunjukan nilai yang signifikan dan positif yang artinya sistem modernisasi administrasi perpajakan memiliki pengaruh signifikan terhadap tingkat kepatuhan wajib pajak
PENGARUH ARUS KAS OPERASI DAN LABA AKUNTANSI TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR DI BEI (STUDI KASUS PADA SUB SEKTOR MAKANAN DAN MINUMAN PADA TAHUN 2018-2020)
Authors: Simanjuntak Eka Tridesnal L. , Tamboto Henry , Kewo Cecilia Lelly
Published: May 2023

Perkembangan perekonomian di era globalisasi membuat perusahaan mencari cara agar mendapatkan laba yang besar bagi perusahaan. Saat mengambil keputusan investasi, investor membutuhkan informasi tentang penilaian saham. Para investor mempertaruhkan suatu nilai sekarang untuk nilai masa mendatang. Tujuan penelitian ini adalah untuk mengetahui seberapa besarnya pengaruh arus kas operasi dan laba akuntansi terhadap return saham perusahaan. Penelitian ini menggunakan metode kuantitatif untuk mengetahui hubungan antar variabel. Populasi yang digunakan dalam penelitian ini adalah semua perusahaan manufaktur subsektor makanan dan minuman yang terdaftar di Bursa Efek Indonesia dengan teknik pengambilan sampel yaitu purposive sampling dan menggunakan documenter dan data sekunder. Diolah melalui Eviews 12.

Berdasarkan penelitian ini diperoleh hasil bahwa arus kas operasi secara parsial dan signifikan tidak berpengaruh terhadap return saham dan laba akuntansi secara parsial berpengaruh positif tetapi tidak signifikan terhadap return saham serta arus kas operasi dan laba akuntansi secara simultan dan signifikan tidak berpengaruh terhadap return saham.
PENGARUH EFEKTIVITAS FUNGSI PENGENDALIAN INTERNAL TERHADAP KINERJA KEUANGAN PADA PEMERINTAH KABUPATEN MINAHASA UTARA
Authors: Pinontoan Tesalonika Sefanya , Kantohe Meidy Santje Selvy , Karundeng Frandy
Published: May 2023

Penelitian ini bertujuan untuk mengetahui apakah Efektivitas Fungsi Pengendalian Internal berpengaruh terhadap Kinerja Keuangan pada Pemerintah Kabupaten Minahasa Utara. Penelitian ini menggunakan pendekatan kuantitatif. Data yang digunakan adalah data primer. Populasi dalam penelitian ini adalah seluruh pegawai yang bekerja di Pemerintahan Kabupaten Minahasa Utara. Sampel penelitian ini adalah Kepala Sub Bagian Keuangan, Bendahara Penerimaan dan Bendahara Pengeluaran. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah sampel 55 orang. Pengumpulan data dilakukan dengan menyebarkan Kuesioner. Teknik Analisis data yang digunakan adalah analisis Regresi Linier Sederhana. Hasil Penelitian ini menunjukan bahwa Efektivitas Fungsi Pengendalian Internal berpengaruh dan signifikan terhadap Kinerja Keuangan pada Pemerintah Kabupaten Minahasa Utara.
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAHAN DAN PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH KABUPATEN MINAHASA UTARA
Authors: Lantu Fransiska Tirza , Pangkey Royke , Sumampouw Olviane
Published: May 2023

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh Penerapan Standar Akuntansi Pemerintahan, dan Pemanfaatan Teknologi Informasi terhadap Kualitas Laporan Keuangan Pemerintah Daerah Kabupaten Minahasa Utara. Yang menjadi Populasi dalam penelitian ini ialah, seluruh pegawai Badan Pengelolaan Keuangan dan Pendapatan Daerah. Sampel penelitian yaitu seluruh pegawai yang ada di Badan Pengelolaan Keuangan dan Pendapatan Daerah yang berjumlah 70 Responden. Data yang digunakan pada penelitian ini ialah data primer dengan melakukan survey langsung ke tempat objek penelitian agar memperoleh data yang akurat. Adapun cara untuk memperoleh data tersebut yaitu dengan menyebarkan kuisioner kepada responden penelitian. Hasil penelitian ini membuktikan bahwa secara parsial variabel Penerapan Standar Akuntansi Pemerintahan berpengaruh signifikan terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Minahasa Utara sedangkan variabel Pemanfaatan Teknologi Informasi tidak berpengaruh terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Minahasa Utara, dan secara simultan, kedua variabel bebas berpengaruh signifikan terhadap Kualitas Laporan Keuangan Pemerintah Kabupaten Minahasa Utara.
PENGARUH SELF ASSESSMENT SYSTEM DAN KEADILAN TERHADAP TINDAKAN TAX AVOIDANCE
Authors: Tamaela Jein , Sumual Tinneke Evie Meggy , Pesak Pricilia joice
Published: May 2023

Penelitian ini bertujuan untuk mengetahui pengaruh Self assessment System dan Keadilan Terhadap Tindakan Tax Avoidance di Kabupaten Minahasa, penelitian ini menggunakan metode kuantitatif. Metode pengumpulan data menggunakan Kuesioner dan Dokumentasi. Teknik pengambilan sampel menggunakan teknik Sampling jenuh yaitu, penentuan sampel bila semua anggota populasi digunakan sebagai sampel. Teknik analisis data menggunakan regresi linear berganda. Penelitian ini menunjukkan bahwa self assessement system berpengaruh negatif dan signifikan terhadap tax avoidance dalam membayar pajak restoran, keadilan berpengaruh positif dan signifikan terhadap tax avoidance dalam membayar pajak restoran, serta self assessment system dan keadilan secara simultan berpengaruh terhadap tax avoidance. Pengaruh self assessment system dan keadilan berpengaruh terhadap tax avoidance dalam membayar pajak restoran sebesar 28,72% sedangkan sisanya sebesar 71,28% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini.
ANALISIS PENERAPAN PPh ATAS TRANSAKSI E-COMMERCE PADA PENJUAL BUKET BUNGA DI WILAYAH TONDANO
Authors: Wawasdwiyarto Wawasdwiyarto , Manengkey James , Sumiok Christover
Published: May 2023

Penelitian ini bertujuan untuk mengetahui pelaksanaan dan pengawasan pajak penghasilan yang sudah dilakukan oleh penjual buket bunga atas transaksi E-commerce pada penjualan buket bunga di Wilayah Tondano.Penelitian ini menggunakan metode kualitatif data yang didapat berasal dari naskah wawancara, catatan lapangan (foto, rekaman), dokumen resmi lain yang mendukung. Metode pengumpulan data menggunakan observasi, wawancara, dan dokumentasi. Pengambilan sampel menggunakan teknik purposive sampling dengan pertimbangan tertentu. Penelitian ini melibatkan 4 informan terdiri dari 3 informan penjual buket bunga dan 1 dari pihak fiskus. Uji Keabsahan data menggunakan triangulasi. Penelitian ini membuktikan bahwa pajak atas transaksi e-commerce termasuk kedalam pajak UMKM. Penerimaann pajak di Sulawesi Utara cukup tinggi tetapi belum merata, khususnya UMKM dikarenakan banyak pelaku UMKM termasuk pelaku E-commerce yang belum mendaftarkan usahanya, pelaku E-commerce belum mengetahui informasi yang medalam tentang transaksi e-commerce serta kurangnya data di DJP, dasar hukum dan minimnya pengawasan dan pelaksanaan.
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN TRANSPARANSI SEBAGAI VARIABEL MODERASI
Authors: P Kadek Wulandari Laksmi , Ariwangsa I G. N. Oka , Lasmi Ni Wayan , Sritania Ni Kadek Anggiyely
Published: May 2023

Penelitian ini menguji pengaruh profitabilitas dan ukuran perusahaan terhadap nilai perusahaan farmasi yang terdaftar di Bursa Efek Indonesia Tahun 2016-2020. Penelitian ini menggunakan metode kuantitatif dan data sekunder. Metode pengambilan sampel menggunakan purposive sampling dan diperoleh 9 perusahaan  selama 5 tahun. Teknik analisis yang digunakan adalah regresi data panel dengan menggunakan aplikasi pengolahan data Eviews 10 untuk memperoleh gambaran secara menyeluruh terkait hubungan antara variabel satu dengan variabel lainnya. Hasil penelitian menunjukkan bahwa profitabilitas  berpengaruh positif signifikan terhadap nilai perusahaan  dan ukuran perusahaan  berpengaruh positif signifikan terhadap nilai perusahaan.
PENGARUH AKUNTABILITAS DAN TRANSPARANSI TERHADAP EFEKTIVITAS PENGELOLAAN DANA BENCANA
Authors: Dzulkifli Muhammad , Furqan Andi Chairil , Betty Betty
Published: May 2023

Penelitian ini bertujuan untuk menganalisis sejauhmana pengaruh akuntabilitas dan transparansi terhadap efektivitas pengelolaan dana bencana. Data yang digunakan adalah data primer. Teknik pengambilan sampel yang digunakan yaitu memakai rumus slovin yang berjumlah 100 responden dari populasi 21.378 kepala keluarga yang menerima dana stimulan. Metode analisis pada penelitian ini menggunakan analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa terdapat keterkaitan antara akuntabilitas dan transparansi dengan efektivitas pengelolaan dana bencana di Kabupaten Donggala. Dalam hal ini akuntabilitas dan transparansi ditemukan berpengaruh positif terhadap efektivitas pengelolaan dana bencana di Kabupaten Donggala. Berdasarkan pada hasil penelitian maka dalam rangka peningkatan efektivitas pengelolaan dana bencana. Pemerintah kabupaten donggala perlu memerhatikan atau meningkatkan akuntabilitas dan transparansi dalam pengelolaan dana bencana. sehingga untuk membawa pemerintahan yang lebih baik perlu adanya tata kelola dalam penanggulangan bencana dalam hal ini peningkatan akuntabilitas dan transparansi untuk masyarakat yang terkena dari dampak bencana.
PENGARUH INDEPENDENSI, TRANSPARANSI, DAN PENGALAMAN KERJA TERHADAP KUALITAS AUDIT
Authors: Natsir Muhammad , Rahmawaty Santi , Zahra Femilia , Mile Yuldi , Hatimah Husnul
Published: May 2023

Penelitian ini bertujuan untuk menganalisis pengaruh variabel independensi, transparansi dan pengalaman kerja terhadap kualitas audit pada auditor Inspektorat Daerah Provinsi Sulawesi Tengah. Pengumpulan data dilakukan dengan menyebarkan kuesioner kepada auditor. Populasi dalam penelitian ini adalah seluruh auditor pada Inspektorat Daerah Provinsi Sulawesi Tengah dengan jumlah sebanyak 33 orang. Teknik analisis data menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara Variabel Independensi berpengaruh positif dan signifikan terhadap Kualitas Audit, Variabel Transparansi tidak berpengaruh signifikan terhadap Kualitas Audit dan Variabel pengalaman kerja berpengaruh positif dan signifikan terhadap Kualitas Audit. Maka, bagi auditor Inspektorat Propinsi Sulawesi Tengah sebaiknya selalu melakukan penyesuaian menyikapi kemajuan tekhnologi agar dapat memahami perkembangan kualitas audit.
Critical Review on Universal Grammar of Chomsky in Learning a Second language
Authors: Abbas Tasawar , Ghulam Yaseen Hafiz
Published: May 2023

As many scholars have their own viewpoints and perspectives on Chomsky's universal grammar theory, this article shows recent developments in L2 learning by Chomsky. A significant turning point at the moment is Chomsky's UG approach to language education, particularly its values and parameters. Many researchers argue that with SLA, UG has problems like Fries and Palmer. They say that there are linguistic variations that make it difficult to differentiate between the SLA and the first language acquisition. It is possible to further clarify what would be specifically based on in future linguistic studies by assessing the challenges, so that development will be advanced towards language learning and SLA.
Pengembangan Worksheet Digital Berbasis Kearifan Lokal Dan Karakter Pada Kelas Iv Tema Delapan Daerah Tempat Tinggalku
Authors: Hanifah Hanifah , Eko Putro W Sugeng , Suyoto Suyoto
Published: May 2023

This study aims to determine the feasibility and practicality of digital worksheets based on local wisdom and character in grade 4 theme 8 My Living Area. This type of research is development research with AADIE (Analysis), (Design), (Development), (Implementation), and (Evaluation) models. Data collection techniques include interviews, observation, document analysis, and questionnaires. The results of the feasibility based on three experts namely material experts, media experts, and practitioners obtained an average of 3.7 with very feasible criteria. The practicality rest was lots obtained from the student response questionnaire in the limited trial with a percentage of 70％ with a very practical classification and 30％ with a practical classification. In extensive trials, the results were obtained with a percentage of 55％ with a very practical classification and 45% with a practical classification. In addition to the practical results obtained from student responses, there are also results of learning implementation. At the first meeting, the average was 3.35 with a very practical classification, the second meeting obtained an average of 3.67 with a very good classification, and the third meeting obtained an average of 3.80 with a very good classification. Based on the results obtained from the feasibility and practicality above, it can be concluded that the digital worksheet based on local wisdom and character in grade 4 theme 8 My Living Area is feasible and practical so that it can be used in learning. Based on the results of the worksheets based on local wisdom and character in class 4 Theme 8 My Living Area, there was an increase in student learning outcomes both from local wisdom and the application of character, as well as an increase in students' interest in knowing local wisdom in Purworejo Regency.
GENOTYPIC VARIABILITY AND TRAIT ASSOCIATION IN COTTON (GOSSYPIUM HIRSUTUM L.) SEEDLINGS UNDER NORMAL AND DROUGHT CONDITIONS
Authors: KHAN MF , SHAH SAS , MANZOOR T
Published: May 2023

The genetic variability and correlation parameter studies for seedling traits viz; fresh root length, fresh shoot length, fresh shoot weight, dry shoot weight, tissue moisture percentage and root/shoot ratio in 40 accessions of cotton germplasm, including both local and exotic available at different research stations and institutes of Pakistan were carried out under greenhouse in the department of Plant Breeding and Genetics, University of Agriculture, Faisalabad, during the year 2006. Sufficient genetic variability was observed for seedling characters like root length, shoot length, shoot fresh weight, shoot dry weight, tissue moisture percentage and root/shoot ratio under normal and water stress conditions. Based on rooting character and root/shoot ratio, three drought-tolerant cotton genotypes 149-F, BH-124 and DPL-26 and three drought susceptible VH-28, FH-945 and CIM-446 were selected. Correlation coefficients under normal conditions were greater than under drought stress, and the direction of correlations of seedling traits in most cases remained the same. Under normal (r = 0.72) and drought (r = 0.48) conditions, shoot length and root length, were positively correlated, indicating a corresponding increase in shoot length with an increase in root length and vice versa.
Subclinical Hypothyroidism: A Review
Authors: Safaa Mohamed Matarid
Published: May 2023

Both the mother and the fetus are physiologically stressed out during pregnancy. The second most prevalent endocrine illness among pregnant women, behind diabetes mellitus, is thyroid disease. Several differences in the mother’s thyroid function are seen in the complete life cycle of pregnancy, and thyroid dysfunction occurs from the mother’s inability to adjust to these physiological changes. The possibility for maternal and fetal outcomes can be extremely high when endocrine abnormalities like Hypothyroidism are present during pregnancy. The fetal development and perinatal outcomes can be significantly impacted by thyroid illness, which is frequent in women of reproductive age. For the first part of pregnancy, the fetus depends on the mother’s thyroid hormone, which is essential for optimal fetal neurodevelopment. There is authentication of an association between overt maternal Hypothyroidism and overt maternal hyperthyroidism. With higher obstetrical risks and negative impacts on the offspring’s cerebrospinal nervous system expansion, grey matter”, and neurocognitive potential. Treatment for overt thyroid disorders improves results. Subclinical maternal hypothyroidism can have a negative impact on a baby’s neurocognitive and obstetrical outcomes, despite conflicting findings. Subclinical Hypothyroidism has not yet been successfully treated. Pregnancy-related subclinical hyperthyroidism is easily tolerated. However, new research has revealed no improvement with levothyroxine treatment, indicating that thyroid autoantibodies alone might also affect foetal and neurodevelopmental outcomes.. The fetus may be impacted by several uncommon maternal genetic thyroid conditions, such as a TSH receptor mutation that causes hCG hypersensitivity or“thyroid hormone contrary. The thyroid”perform a key function. For the best care, it is crucial to understand fetal health. Data was gathered from different search engines and databases such as; Google Scholar, Scopus, PubMed, Elsevier, Cochrane, Sage, Medline, and Web of Science. Numerous studies were selected from 2017-2022, using the keywords Subclinical Hypothyroidism, Hypothyroidism, pregnancy, fetal damage, risk factors, current challenges, thyroid hormone, and American thyroid association. The full texts of the retrieved articles were made accessible.
Diabetes Mellitus Control and Chronic Kidney Disease
Authors: Safaa Mohamed Matarid
Published: May 2023

Chronic kidney disease (CKD) is the rampant onset of diabetes and related complications; chronic kidney disorders and end-stage renal disease are progressing in more than 10% of the world population and mostly affect the elderly, women, minorities and patients with diabetes and hypersensitivity. The early stages of CKD are typically quiet; thus, many people are unaware they have the condition. Data for this review was gathered from Google Scholar, Scopus, PubMed, Elsevier, Cochrane, Sage, Medline, and Web of Science. Studies were selected from 2018-2023, using keywords such as Diabetes mellitus management, chronic kidney disease, microalbuminuria, target time in range, impaired fasting glucose, management ways, lifestyle modification, medication treatment, and diet control. Although blood glucose levels are too unpredictable to provide a reliable evaluation, measures reflecting long-term glycemic load are used instead. The results gathered after the review suggests that optimal glycemic control along with lifestyle medication and diet control contributes to better outcomes in individuals with DM, particularly for microvascular damage. While, HbA1c is the most well-known glycemic biomarker of long-term glycemic management. This suggests that effective treatments are progressing on progression.This review has discussed different CKD management parameters; the authors have discussed the disease’s treatment criteria and protocols, such as pharmacological therapies, lifestyle modifications, physical activities and insulin therapy and concluded that to avoid CKD, it’s critical to concentrate on underlying problems including hyperglycemia, hypertension, microalbuminuria, sedentary behaviour, and smoking. The occurrence of CKD can be reduced with changes in lifestyle, such as increased physical activity, nutritious food, and water consumption.
Telecommuting in the covid-19 period in Nigeria: Implications on public service delivery in Ogun State judicial service commission
Authors: Ibrahim K Hassan , Iyiola Tomilayo Akindele , Opeyemi Tijani Dhikrulahi , Jacob O Fatile
Published: May 2023

Since the beginning of the Covid-19 pandemic, the need for telecommuting has enhanced the opportunities available to workers to perform their duties right from different locations outside their offices. Hence, the main objective of this study is to determine the extent to which telecommuting has enhanced public service delivery in Nigeria in the Covid-19 and Post Covid 19 era with specific reference to Judicial Service Commission in Ogun State. The article is anchored on both Technological, Organizational and Environmental (TOE) and Digital Era Governance Theory. The study adopted a descriptive-survey research design. A mixed method approach which comprises both qualitative and quantitative techniques was used. Data were sourced from Ogun State Judicial Service Commission through a structured questionnaire and interview while descriptive statistics such as frequency and tables were used in presenting the data, relevant hypotheses were tested using Chi-Square nonparametric technique of hypothesis testing. Qualitative data were content analysed. Secondary data were sourced from journals, articles, internet materials and among others. The finding of the study reveals that telecommuting enhanced public service delivery at the Judicial Service Commission since the outbreak of Covid-19 Pandemic and in the Post-Covid 19 era. Telecommuting contributed significantly in reducing the spread of Covid-19 virus in the Ogun State public service and the Judicial Service Commission in particular. The study also reveals that telecommuting system does not enhance the efficiency of workers in the public service with reference to Ogun State Judicial Service Commission. On the basis of the findings of the study, it concludes that telecommuting has been found to be an effective strategy that Government at all levels in Nigeria can employ in public service to prevent a disruption in socio economic activities whenever there is an outbreak of epidemic like Covid 19 pandemic in the country. The study recommends that there should be deliberate policy by the government at all levels to encourage Ministries, Departments and Agencies (MDAs) to be technological compliant and to promote the use of telecommuting so as to engender efficient public service delivery.
Efficacy of Macro and Micronutrient Interventions in Adolescent Nutritional Status: A Systematic Review
Authors: Sulfianti  , Fitriani Lina , Hasnidar  , Mustar  , Yanti Damai
Published: May 2023

The authors conducted a systematic review of adolescents receiving a macronutrient (iron, zinc) intervention compared to a multi-micronutrient intervention to investigate their efficacy on nutritional status. Systematic searches were conducted in four database sources—Science Direct, ProQuest, EBSCO, and Google Scholar. A PICO worksheet was used to define keywords, including 1) Patient/Problem: Preconception for adolescent OR girl student, 2) Intervention: Iron and zinc OR Fe and Zn OR macronutrients, 3) Comparison: Multi-micronutrient, and 4) Outcome: Nutritional status. Inclusion criteria included female adolescents aged 9–24 years and English and Indonesian articles published from 2013 to 2020. The risk of bias was assessed by minimizing four potential sources of bias: sample selection, research design, control of confounding variables, and data collection techniques. Result: 10 relevant studies discussing iron, zinc, and multi-micronutrient supplements for adolescents were identified. Iron and zinc interventions are efficacious in preventing anemia, enhancing hemoglobin concentration, improving body mass index, and reducing the risk of low birth weight and preeclampsia for women in the preconception phase. The multi-micronutrient intervention has similar efficacy, but it can better affect the maternal immune response and the production of the human placental lactogen hormone, which ultimately increases placental weight and birth weight while lowering the risk of abortion and prematurity. Conclusion: Iron, zinc, and multi-micronutrient interventions play a pivotal role in improving the nutritional status of adolescents in preparing the preconception phase because they provide positive benefits and can prevent nutritional deficiencies before pregnancy, during pregnancy, and after delivery.
Brian Awty: The early blast furnace - evidence from Francophone areas
Authors: Awty Brian
Published: May 2023

All letters reflect the opinions of the authors.
Stereotipi e identità culturali nella stand-up comedy dell’India
Authors: Acquarone Lorenza
Published: May 2023

In India l’umorismo ha una tradizione letteraria antichissima. Ma se vogliamo conoscere il volto autentico dell’India di oggi, le sue tensioni e contraddizioni, è alla stand-up comedy che dobbiamo guardare.
Sustainable land management practices and its correlates among smallholder food crops farmers in Ogbomoso agricultural zone of Oyo state
Authors: Emmanuel Fanifosi Gbenga , Oreoluwa Faniyi Tolulope , Rebecca Adeyemi Toyin
Published: May 2023

The increasing declination of the soil nutrient, land degradation and loss due to desertification has called for sustainable land management (SLM) practices. Smallholder farmers who are the major food producers in Nigeria faced challenges of land management due to land tenure security and fragmentation. However, this study examines SLM and its correlates among smallholder food crops farmers in Ogbomoso Agricultural zone of Oyo State. About 240 smallholder farmers were proportionately sampled from the study area. Using Focus group discussion, the needed information for this study was collected from the farmers. Both Descriptive statistics and Multivariate probit model was applied to analyse the information collected from the sampled farmers. About 40.8% of farmers practice mixed cropping, 27.5% and 15% practice minimum tillage and crop rotation respectively. Although, most (45.8%) acquire the farmland through inheritance, 18.3% rent the farmland while 14.2% purchase the farmland but the choice for the SLM depends on factors such as age, gender, household-size, education, farm-size, tenure security, extension contact, experience, number of farm plots and farm distance. In conclusion, demographic factors, farm-specific factors and tenure security are important drivers of the choice of SLM; therefore an urgent need to prioritize tenure security for increasing sustainability of agricultural land is required.
Demplot "Downstream TFD-Bakar Batu Based On Hydroganic Rotating Tunnel Innovation" Towards Green Economy and Millennial Tourism in the Digital Society Era"
Authors: Boimau Pither , Aplonia Bani , Handayani Grasia Dwi
Published: May 2023

This research was conducted to carry out the technology transfer of "tunnel fish dryer-burnt stone" (TFD-Bakar Batu) as a drying device to support production results from millennial tourism "tunnel hydrogenic rotating," which did not sell out in one production cycle. The method was used through direct interviews and online questionnaire assistance for millennials, with a total sample of 13,871 respondents and farmers, with a total sample of 30: furthermore, the method for measuring the temperature at THR for environmental impacts. Testing the first hypothesis about the motivation level of farmers and millennials for the TFD-Bakar Batu and THR demonstration plots uses a proportional test with the following hypotheses: Ho : P < 50% Ha : P > 50% Description: Ho: Although allegedly less than or equal to 50% of millennials are interested in the THR and H1 tourism demonstration plots, it is suspected that more than 50% of the farmers have high motivation in implementing the THR tourism demonstration plot, which TFD-Bakar Batu supports—a statistical test using the Z count confirms this. From the results of the study, it was found that the number of millennials who were interested was 8,514 (61.37%), and those who were not interested were 5,357 (38.63%); motivated farmers were as many as 28 (93.3%), and those who did not be motivated were as many as two (6.7%).
Land Rights in the Land Law System in Indonesia According to the Basic Agrarian Law Number 5 of 1960
Authors: Suartining Ni Ketut , Djaja Benny
Published: May 2023

Law No. 5 of 1960. This law explains that land law in Indonesia is Unofficial. This means that all issues, status, and legal basis of land in Indonesia must refer to UUPA No. 5 of 1960. Actually, this UUPA is a land nationalization project in Indonesia. So that land is properly owned and enjoyed by Indonesian citizens so that foreign nationals do not have the right to land in Indonesia except Hak Pakai. This control is not meant to be Hak Milik, but the state controls land in the sense that the State is given the right to manage land in Indonesia for the prosperity of the Indonesian people themselves. There is recognition of customary law rights, especially in the land sector which is famous for the existence of Customary Rights. The UUPA itself provides recognition of Customary Land Rights. The concept of customary rights is in line with Article 6 of the UUPA that land must have a social function. This means that the function of land is not only for personal interests, but more importantly for the benefit of the wider community or for the common good. Individual rights to land also receive recognition from the UUPA such as Hak Milik (HM), Hak Guna Usaha (HGU), Hak Guna Bangunan (HGB), Hak Pakai (HP), Waqf and Land Security Rights. So it is clear that the Indonesian land law system is indeed based on the noble values of the Indonesian nation itself such as togetherness, justice, prosperity and kinship in land control and utilization while adhering to the principle that land must have a social function.
COMPARISON OF THE EFFECTIVENESS OF REMDESIVIR VERSUS FAVIPIRAVIR ON CLINICAL IMPROVEMENT AND MORTALITY AMONG PATIENTS WITH COVID-19 PNEUMONIA: A RETROSPECTIVE SINGLE-CENTER STUDY
Authors: Krongsut Sarawut , Naraphong Wipasiri , Thongsuk Pannaporn , Tantirat Panupong
Published: May 2023

Background: Antiviral drug administration in the early phase of COVID-19 during peak viremia can reduce the progression to severe disease. The optimal antiviral treatment against severe coronavirus disease 2019 (COVID‐19) has not been proven.

Objective: The study aimed to examine the effectiveness of remdesivir versus favipiravir to treat patients with COVID-19 pneumonia on clinical improvement and mortality.

Methods: This retrospective observational cohort study was conducted in the modular intensive care unit and cohort ward from 1 June 2021 to 31 December 2021. Patients were screened for COVID-19 pneumonia. A propensity score was used to handle selection bias and potential confounding factors. The propensity score estimation was obtained from the multivariable logistic regression model, including prognostic covariates. Then 1:1 matching was performed. Finally, the balance after matching was checked concerning the p-value.

Results: Overall, 362 patients were matched using propensity score analysis; they were enrolled and divided in 2 groups: remdesivir and favipiravir (181:181). Remdesivir was associated with an increased proportion of clinical improvement (70.72 vs. 56.91%, adjusted HR=1.52 [1.16-2.01]; p=0.002), reduced inhospital mortality (adjusted HR=0.68 [0.47-0.99]; p=0.047), an increased proportion of being free from the use of a high flow nasal cannula (HFNC) and a low flow oxygen cannula (LFNC) (74.34 vs. 56.10%, adjusted HR 1.79 [1.32-2.45]; p<0.001; 86.4% vs. 74.8, adjusted HR=1.34 [1.01-1.78]; p=0.037, respectively), increased median survival time (26 vs. 24 days, median survival time difference of 2 days [IQR, 2-6]; p=0.048). In addition, patients treated with remdesivir showed a significantly higher proportion of discharge from the hospital measured using the WHO ordinary scale (66.85 vs. 53.04%, adjusted HR =1.19 [1.01-1.41]; p=0.035).

Conclusion: Among hospitalized patients with COVID-19 pneumonia, receiving oxygen supplementation, remdesivir was associated with increased clinical improvement, reduced in-hospital mortality and reduced need for HFNC and LFNC.
IMPACT OF THE COVID-19 PANDEMIC ON FRAGILITY HIP FRACTURE MANAGEMENT AND MORTALITY RATE
Authors: Rattanakitkoson Tana , Chinvattanachot Guntarat , Piyapromdee Urawit
Published: May 2023

Background: The COVID-19 pandemic has greatly affected patients without COVID, including osteoporotic hip fractures. Treatment protocols and time for surgery have been disrupted and delayed resulting in unsatisfactory outcomes. This study compared the mortality rate among patients with osteoporotic hip fractures during the COVID-19 pandemic and during the prepandemic periods.

Methods: The patients’ information recorded in the Fracture Liaison Service (FLS) registry was retrospectively reviewed. We defined the prepandemic group as the admissions between May 2019 and March 2020 and the pandemic group as admissions from April 2020 to February 2021. The demographic data were collected, including serum calcium and 25(OH)D levels. Time to surgery, postoperative complications, length of stay and death were obtained and compared between the two periods.

Results: We included 813 patients, with 444 and 369 patients in the prepandemic and the pandemic groups, respectively. Mean age, sex and comorbidities were comparable in both groups. The proportion of patients with insufficient and deficient vitamin D was significantly higher in the pandemic group (46.41 vs. 62.85%, p<0.01). Time to surgery and length of hospital stay was significantly longer in the pandemic period (p <0.05). The mortality was higher but did not significantly differ in the pandemic period with an adjusted hazard ratio of 1.08 (95% CI = 0.76-1.54).

Conclusion: Properly managing hip fractures during the pandemic is crucial to prevent and reduce morbidity and mortality. Inadequate serum vitamin D level has been noted in the pandemic group but was not associated with mortality rate.
DIAGNOSTIC VALUE OF MEDIAN NERVE CONDUCTION VELOCITY ACROSS WRIST AMONG PATIENTS WITH SUSPECTED CARPAL TUNNEL SYNDROME
Authors: Hathaiareerug Chanasak , Tanongsakmontri Niksa
Published: May 2023

Background: Carpal Tunnel Syndrome (CTS) is the most prevalent type of compressive neuropathy. At present, electrodiagnosis is considered the gold standard in diagnosing CTS. However, no clear cutoff point has been established regarding the diagnostic value of the median nerve conduction velocity, across the carpal tunnel area, among patients with CTS.

Objectives: This study aimed to determine the cutoff point for patients’ median nerve conduction velocity (NCV), to diagnose CTS among suspected patients, which is determined using electrical stimulations conducted across the carpal tunnel area. The present study also aimed to determine the diagnostic value of the median nerve conduction velocity across the carpal tunnel area, compared with the standard method.

Methods: This cross-sectional study was conducted among 56 participants (106 wrists) suspected of CTS. Motor and sensory NCV across the carpal tunnel was investigated to yield diagnostic value of CTS compared with the standard technique.

Results: The optimal cutoff point in diagnosing CTS using the wrist to midpalm conduction velocity, was 40 m/s (with a sensitivity of 87.04% and specificity of 87.18%) for the sensory nerve conduction study, and 35 m/s (with a sensitivity of 88.06% and specificity of 89.74%) for the motor nerve conduction study.

Conclusion: Our study determined that the optimal cutoff conduction velocities for CTS diagnosis, using the wrist-to-midpalm electrical stimulation method, was 40 m/s for the sensory nerve, and 35 m/s for the motor nerve.
Pengaruh Biaya Lingkungan dan Corporate Social Responsibility Terhadap Kinerja Keuangan
Authors: Tambunan Ayu Lestari , Aristi Mentari Dwi , Azmi Zul
Published: May 2023

This study aims to identify the effect of environmental costs and corporate social responsibility on financial performance over the 2016-2020 period. A quantitative research approach is applied to objects of observation in the mining sector listed on the Indonesia Stock Exchange, with a total sample of 40 which can be accessed via www.idx.co.id. With the technique of testing data multiple regression test hypothesis testing is carried out. The results of the study show that financial performance is affected by environmental costs in the mining sector in 2016-2020, while corporate social responsibility has no significant effect on financial performance in the mining sector in 2016-2020.
Profitabilitas Dalam Kemampuannya Memoderasi Faktor â€“ Faktor Yang Mempengaruhi Nilai Perusahaan
Authors: Tarihoran Anita , Ginting Suriani
Published: May 2023

The research aims to test and analyze the ability of profitability to moderate the factors that affect the value of the company. Issuers used as research objects are non-financial companies listed on the Indonesia Stock Exchange in 2019 â€“ 2020. The population in this study totaled 675 companies and using the purposive sampling method obtained a sample of 129 companies. The data analysis method used was Partial Least Square using a two-stage approach model using the SmartPLS 3 statistical software tool. The results show that the variable leverage, liquidity, dividend policy, and tax aggressiveness have no effect on firm value in non-financial companies listed on the Indonesia Stock Exchange for the 2019- 2020. Meanwhile, profitability has not been able to moderate the relationship between firm value and the factors that influence it.
Pengaruh Brand Ambassador, Brand Image dan Promosi Terhadap Keputusan Pembelian Menantea di Kota Medan
Authors: Siahaan Ayu Cecilia , Ginting Mbayak , Br Ginting Litka Tiadora Ria
Published: May 2023

This study aims to determine and analyze the effect of Brand Ambassador, Brand Image and Promotion on Menantea Purchasing Decisions in Medan City. This research uses purposive sampling technique carried out by distributing questionnaires online using google form to 96 samples, namely Menantea consumers in Medan City who have consumed Menantea drinks. The data analysis method used in this study is multiple linear regression. Partial testing (t test) shows that the brand ambassador, brand image and promotion variables affect the Menantea Purchasing Decision in Medan City. Furthermore, the results simultaneously (F test) show that the three independent variables (Brand Ambassador, Brand Image and Promotion) affect the dependent variable (Purchase Decision). Adjusted R2 shows that the Brand Ambassador, Brand Image and Promotion variables can explain the variation in the Purchasing Decision variable by 94,8% and the remaining 5.2% is explained by other factors not examined in this study.
Penghasilan Templat Senarai Semak Algoritma Penjadualan (TSSAP) dalam Meningkatkan Tahap Pemahaman Pelajar Kursus DFC 10103 di Politeknik Malaysia
Authors: Hasan Abdullah Azraai bin , Adnan Nurul Afizah binti
Published: May 2023

Templat Senarai Semak Algoritma Penjadualan (TSSAP) merupakan penyelidikan untuk melihat sejauh mana aplikasi bahan bantu mengajar (BBM) yang telah dihasilkan berjaya meningkatkan tahap pemahaman pelajar. Sasaran BBM ini melibatkan pelajar semester satu yang mengambil kursus Sistem Pengoperasian DFC 10103. Kursus Sistem Pengoperasian (Operating System)- DFC 10103 merupakan kursus teras (common core) yang wajib diambil oleh semua pelajar di Jabatan Teknologi Maklumat dan Komunikasi (JTMK) bagi program Diploma Teknologi Maklumat (Teknologi Digital) – DDT di Politeknik Malaysia. Kursus ini memberi pendedahan kepada pelajar untuk pengurusan proses-proses yang berlaku di dalam sistem Pengoperasian Windows 10 termasuk pre emptive and bukan pre emptive dan melibatkan lima algoritma penjadualan. Hasil penelitian dalam kelas menunjukkan bahawa pelajar perlu dibantu dalam meningkatkan kefahaman pelajar terhadap sub topik pengajaran dalam kursus tersebut. Ini diperoleh dengan melihat kepada rekod pencapaian pelajar telah menunjukkan kurang kefahaman bagi topik algoritma penjadualan yang meliputi tiga sub topik utama. Kaedah TSSAP yang menggabung teknologi telah dipilih supaya pelajar dapat melihat berulang kali agar pemahaman konsep dapat difahami Kajian ini menggunakan Model A-D-D-I-E dalam penghasilan TSSAP supaya lebih terarah dan sistematik. Dalam kajian ini, penggunaan TSSAP telah diberikan kepada pelajar semester satu bagi Sesi 2 2021/2022 untuk digunakan sebagai BBM dalam menghadapi peperiksaan akhir semester semasa. Seramai 41 pelajar telah didedahkan kepada TSSAP pada minggu ke-13 dan minggu ke-14 pengajaran dan sesi ulang kaji topik yang berkaitan telah dilaksanakan. Kelebihan penggunaan TSSAP ini, pelajar boleh mengakses kepada kaedah TSSAP melalui paparan QR Code dan di mana sahaja pelajar berada. Melalui TSSAP, pembelajaran secara kendiri dapat dilaksanakan dengan mudah. Ini kerana pelajar dapat mengulang kaji topik berkaitan sebelum dan selepas mempelajarinya serta berupaya meningkatkan kefahaman pelajar.
Design of Dashboard Administration of the Public Sector
Authors: Samad Samad , Setyabudhi Albertus Laurensius
Published: May 2023

This research discusses the design of a public service administration system which is expected to facilitate the processing of public service administration data, the method of implementing activities carried out to achieve the success of the objectives of this activity through mapping indicators and data elements, field surveys, dashboard designs. The results of the design of a public service administration system with the waterfall model stages have resulted in a new system analysis UML modeling approach to systematic and sequential software development starting from the level and progress of the system in analysis, design, code, testing and maintenance of the system, with this system can maximize time and easily find data again.
Kualiti Air Minuman Mesin Layan Diri (Vending Machines) Di sekitar Kuantan, Pahang Malaysia
Authors: Kadir Mohd Sharif Bin , Ali Rusnani Binti , Nor Balkisah Binti Mohd
Published: May 2023

Kualiti air minuman daripada sumber selain air paip menjadi kebimbangan dalam komuniti setempat. Untuk menangani kebimbangan, penyelidik telah menjalankan penyelidikan ini untuk menentukan tahap dan kualiti air dari mesin layan diri (WVM) disekitar kuantan. Daripada hasil pemerhatian kesemua mesin layan diri terletak di kawasan yang bersih dan selamat. Analisis terhadap parameter fizikal dan kimia menunjukkan kesemua sample yang diuji mematuhi nilai pH 6.21 – 6.61. Kesemua sampel mesin layan diri dikesan mempunyai jumlah pepejal terlarut (TDS) dalam julat 34-45ppm dibawah standard yang dibenarkan iaitu 1000 ppm. Nilai kekonduksian elektrik daripada sepuluh kawasan di sekitar kuantan air mesin layan diri berada dalam julat 70 – 90 μS/cm masih dibawah piawaian WHO 750 μS/cm. Parameter baki klorin bebas dan jumlah klorin air kesemua sampel dibawah paras dibenarkan. Dari segi suhu air yang keluar dari mesin berada dalam julat 28-380C. Lesen pengoperasi hanya dua sampel mesin tanpa lesen KKM daripada sepuluh mesin air. Penggunaa air mesin layan diri boleh menyebabkan potensi risiko kepada kesihatan pengguna jika parameter fizikal dan kimia melebihi had yang dibenarkan. Penyelidik mengesyorkan pembekal mesin ini membuat penyelenggaraan secara berkala serta Kementerian Kesihatan Malaysia membuat pensampelan dan pemantaun kualiti secara berkala.
Prevalence of Malnutrition and its Effects on Learning Process In Tetiary Institution
Authors: IFEBAJO Abiodun Y. , Deborah IGE Taiwo
Published: May 2023

This research project was titled "the prevalence of malnutrition and its effects on learning process in tetiary institution. Malnutrition has been identified according to research by WHO (2021) as a major factor that impedes learning and cognitive function among others .The aim of this research therefore was to determine the prevalence of malnutrition and its effects on tetiary institution students' learning process. The research design used in this study was correlational,50 respondents out of the 400 level students of the University of Benin FCE(T) Akoka, were selected from each department using the systematic random sampling. A well structured questionaire which comprised of respondents' anthropometric measurements, food frequency questionnaire, and a section for their scores or academic performance in Curriculum Studies and also their GP for the semester. The data was analyzed using Statistical Package for Social Sciences version (23). The result depicted that there was only a slight significance in the respondents nutritional status (food frequency questionnaire) and their cognitive performance (r=0.043)(p <0.05) and (r=0.032)(p<0.05)which implied that there was little or no significance in respondents anthropometric status and cognitive performance. Conclusively, this study asserted that malnutrition is not only the factor that impedes learning process in students, even though the nutritional status of the respondents are not so good. It therefore recommended the need for Nutrition Education to improve students Nutritional status for their overall wellbeing.
Contrastive Analysis of the Characteristics of Vietnamese Words with Hmong Language ones and Reasons for Making Mistakes in Using Vietnamese words of Hmong Primary School Pupils
Authors:   Tan Trao University., Thi Thanh Dr. Phung
Published: May 2023

Vietnamese and Hmong languages are both isolated, syllabic, and tonal languages. However, Vietnamese words and Hmong language words have similar and different characteristics. Therefore, we have analyzed and contrasted the characteristics of Vietnamese words with Hmong language ones, analyzing language interferences that are the causes of errors in using Vietnamese words of Hmong primary school pupils. This research aims to contribute to improving the quality of Vietnamese language teaching for Hmong primary school pupils in primary schools in Vietnam ethnic minority and mountainous areas.
Trolle i Småland
Authors: Sparrlöf Göran
Published: May 2023

Att ofrälse personer med namnet Trolle tidigt förekommer på det småländska höglandet är känt sedan tidigare. Någon samlad bild finns ännu inte, men den här inventeringen av ofrälse trollar i Västra härad kan ses som ett bidrag till en sådan. Källmaterial som använts är i första hand mantalslängder, domböcker, kyrkböcker och militära rullor. Inventeringen visar att namnet Trolle i Västra härad var ett tillnamn, men inte ett släktnamn. Namnet har burits av ett begränsat antal individer, det har inte använts konsekvent och det har inte förts vidare till kommande generationer. Den till Västra härad inflyttade Elin Haraldsdotter Trolle faller dock utanför mönstret. Hon tillhörde en ofrälse trollesläkt i Sunnerbo härad och i hennes fall var Trolle ett släktnamn. Fadern, Harald Trolle, kan ha kommit från Östra härad på det småländska höglandet.