bluuebunny/crossref_metadata_2025 huggingface dataset:
Comparative analysis of the structural topography of the mandibular canal in case of bone atrophy using computed tomography
Authors: Oshurko A. , Oliinyk I. , Kuzniak N. , Yakovets K.
Published: February 2022

Objective. The place of CT should be noted in the study of bone tissue, which allows us to establish the features of the structural topography of the left and right mandibular canals in relation to its structures, get information about the structure of the external and internal cortical plates and determine densitometric values that indicate qualitative characteristics that reflect the type of bone density, even in its age dynamics.Aim of the research. The analysis of structural topographic features of the human mandibular canal in case of bone atrophy caused by terminal dentition defects. Material and methods. The paper provides morphometric studies in absolute values, as well as the location of the human mandibular canal with acquired adentia in the form of terminal dentition defects after paraclinical examination of digital records of 243 CT cone-digital images, which were scanned by the Vatech PaX-I 3D Green extra-oral radiography system with a scan size range of 16x9 cm, a focal spot of 0.5 mm (IEC60336) of a 14-bit gray scale with a size of 0.2/0.3 voxel. Results. The obtained average absolute values characterize the existing qualitative morphological transformations, although they require statistical analysis, but can be used in making clinical decisions on the rehabilitation of patients by dental implantation, osteosynthesis, or the use of other maxillofacial reconstructive operations. Conclusions. In case of preserved dental rows (the first group of studies) the topography of the right mandibular canal approaches the lingual surface on the ≈1.5 mm, which is limited only by the cortical layer of bone tissue, in case of acquired terminal dentition defects - ≈3.8 mm. The "morphological transposition" for the left mandibular canal in the first comparison group is ≈ 2.1 mm, however, in individuals with acquired terminal defects - ≈ 3.05 mm, with a distance to the middle from the outer cortical layer of the lingual surface of bone tissue.
Evaluation of the daily profile of blood pressure and features of hemodynamics in patients with hypertension and osteoarthritis
Authors: Sobko D. , Ilashchuk T. , Okipniak I.
Published: February 2022

The objective is to assess the severity and features of arterial hypertension (AH) in patients who suffer from osteoarthritis (OA) using indicators of daily blood pressure monitoring (DBPM) and echocardiography (echoCG).Material and methods. According to the purpose and objectives of our dissertation research, a total of 130 people of different ages and genders with hypertension and OA were examined. Of these, group I included 60 patients with hypertension combined with OA. Group II consisted of 30 patients with hypertension without concomitant OA. Group III included 30 people with OA without concomitant hypertension. The control group consisted of 10 healthy people.Results. The results of the study show a burdened course of hypertension in the case of its combination with OA compared with patients with hypertension not combined with OA. The percentage of blood pressure in the subjects of group I is higher due to a slight decrease at night compared with patients of group II, in which there was a steady increase in blood pressure at night. Interventricular septal thickness rates in group I are 8% (p < 0,05) higher than in group II. Indicators of LА size in patients with combined pathology (group II) by 12,5% (p < 0,05) are higher than similar in patients with hypertension without concomitant OA (group I). The LV wall is moderately thickened in the subjects of group I, which is 9% (p < 0,05) higher than the same indicator in patients of group II, in whom the LV wall is slightly thickened. In the subjects of group III indicators corresponded to the norm or the upper limit of the norm. In addition, in patients of group I there is in inverse correlation (r = -0.31, p < 0.05) between the mean daily average daily blood pressure and ghrelin. An inverse correlation was also found between serum melatonin concentrations and average DBP data (r = -0.49, p < 0.05).Conclusions. The results of DBPM and echocardiography in patients with hypertension combined with OA indicate a mutually burdened course of these diseases, which increases the risk of complications from the cardiovascular system. Therefore, these non-invasive research methods can be used for early diagnosis of hypertension progression and selection of appropriate drug correction.
Arterial hypertension in rare endocrine pathology: practical observation
Authors: Liashuk P. , Liashuk R.
Published: February 2022

The article is devoted to the problem of arterial hypertension due to the rare pathology caused by excessive production of adrenal hormones on the example of its own clinical observations: ectopic ACTH-dependent Cushing's syndrome, primary aldosteronism, androsteroma, pheochromocytoma of the bladder. The issue of timely diagnosis and adequate treatment of these diseases remains one of the urgent tasks of clinical medicine.
Media Framing Analysis and Islamic Minority Sect
Authors: Sari Fifi Listia , Adawiyah Dwi Putri Robiatul , Moefad Agoes Moh.
Published: February 2022

The process of forming the construction in the media is called framing. Shia framing in the Indonesian mass media is constructed in such a way because it is a minority group that is considered deviant. In this study, the author will explain how the online media BBC News Indonesia and Radar Bangsa frame the Islamic minority sect to their readers and the alignments of the two media in constructing the reality of the Islamic minority sect. This study uses a descriptive qualitative method using the analytical framework of Zhongdang and Kosicki by looking at the syntactic structure, script structure, thematic structure, and rhetorical structure. The results showed that BBC News and Radar Bangsa have different framing in presenting and presenting a fact. The difference in locality makes BBC News Indonesia have a wider perspective in delivering news about minority sects, but Radar Bangsa only discusses the small scope of the report.
UNDERSTANDING MALAYSIAN HOUSEHOLD WASTE SEPARATION: AN EXTENDED THEORY OF PLANNED BEHAVIOUR
Authors: Mustafa Muhammad Amirul Shahmir , Mohd Noor Nurul Hidayana , Mohd Saharom Nur’ Ain , Shamsol Kamal Nor Syafiqah Syahirah
Published: February 2022

The strike of COVID-19 in March 2020 has caused the implementation of the Movement Control Order (MCO) and lockdown by the Malaysian government. As a consequence, MCO has changed Malaysians' norms. Many Malaysians have become compulsive online buyers and the food waste issue has occurred due to the problem of over-purchasing. This study intends to extend the Theory of Planned Behaviour (TPB) in influencing waste separation among households. This study investigates the influence of descriptive norms, personal norms, and cognition of consequences towards the intention to separate waste. This research used a quantitative online survey and convenience sampling. A final and valid sample of 300 households was analysed using Pearson correlation. This research indicates that descriptive norms and cognition of consequences significantly influence the intention of Malaysian households to separate waste. On the other hand, personal norms do not have an influence on the waste separation intention. Therefore, the government, local authorities, related agencies, and non-governmental organisations (NGOs) should ensure that the Malaysian public is aware of the importance of protecting the environment. This study is unique since many studies have focused on the recycling intentions and behaviour and this study is among new and pioneer studies that apply the extended TPB in investigating the determinants of household waste separation in Malaysia during the pandemic COVID-19.
THE PROVISION OF RECREATIONAL FACILITIES: THE POLICY PERSPECTIVE
Authors: Wash Peter Musa , Omar Shida Irwana , Mohamed Badaruddin , Isa Mohd Ismail
Published: February 2022

Recreation is essential to human life, but the facilities are in short supply. This paper examines the distribution of recreational facilities concerning policies and strategies in Greater Jos, Plateau State, Nigeria.  The data were drawn from the study utilizing Multiple methods - integrated qualitative and quantitative analysis. The qualitative method employs ArcGIS software to determine the distribution of various recreational activity areas. For the quantitative method, a field questionnaire survey was conducted to collect data within the ten sectors of the study area using a simple random sampling, and the data were analysed descriptively using the SPSS software. The study found out that the distribution of the recreational facilities is not according to the policy of a neighbourhood, lacks appropriateness, insufficient to meet the population threshold. This affects the distance journey to recreation and deprives them of the desire for social integration. The study focused on the Greater Jos, Plateau State, Nigeria, reflecting a specific developing country with attendant inadequate facilities and services. The paper discussed the distribution as it affects the ten (10) zoning/sectors of the Greater Jos.  Based on the problems mentioned above, suggestions were proffered towards observing maximum adherence to the implementation of policies and strategies that would help in achieving equity and adequate distribution of recreational facilities globally, especially in Greater Jos, Nigeria.
THE CONTRIBUTORY ELEMENTS IN NATURAL ACCESS CONTROL OF CRIME PREVENTION IN RESIDENTIAL HOUSING
Authors: Zainol Halmi , Md Sakip Siti Rasidah , Sazali Muhamad Ferdhaus , Mohd Latif Hafizah , Mohamad Bahari Noor Ashikin
Published: February 2022

Various criminal problems surround us leading to discomfort in a residential area. Thus, this study focuses on how the contributory elements in natural access control can solve the problems of crime based on Crime Prevention Through Environmental Design (CPTED). The study aims to examine the layout of housing design that can cause crime in neighbourhoods area. Guideline and concepts of CPTED can improve the quality of life, reduce or prevent crime, and create a safe, secure living environment. The objectives are to identify the elements of CPTED that are related to natural access control, examine the contributory that influence based on natural access control in housing residential, and propose the characteristics of natural access control. Data collection was carried out by using observation and questionnaires. One hundred and thirty-one respondents have participated in this research. The study has found a lack of pedestrian walkways, good lighting, and moderate landscape elements contributing to natural access control.
SISTEM PEMILU SEBAGAI WUJUD DEMOKRASI DI INDONESIA: ANTARA ORDE LAMA, ORDE BARU DAN REFORMASI
Authors: Majid Abdul , Hajir Muhajir
Published: February 2022

Indonesia is a country that upholds the values ​​of sovereignty in the nation and state. However, the transitional period with several elections that have been held has not been able to make Indonesia a well-established and well-democratic country. This shows that the legal system in Indonesia is still weak, which changes every time an election is held. This paper explains the journey of the democratic system and elections that have been carried out in Indonesia from time to time by conducting historical and juridical studies and the findings in this paper conclude that the ethics and morality of the personality of the political elite need to be built so that the democratic system in Indonesia can run well, because of the debate. politics and democracy so far have not been able to make political elites realize that democracy is a process that runs from the individual level. If the principles of democracy are mature from the individual level, they may be easily applied in the public political community, so that it will have an impact on changing the democratic system in Indonesia for the better.

Abstrak

Indonesia merupakan negara yang menjunjung tinggi nilai-nilai kedaulatan dalam berbangsa dan bernegara. Akan tetapi, masa transisi dengan beberapa Pemilu yang telah dilaksanakan ternyata belum mampu mengantarkan Indonesia sebagai negara yang berdemokrasi dengan baik dan mapan. Hal ini terlihat masih lemahnya sistem hukum di Indonesia yang berubah-ubah setiap akan menyelenggarakan Pemilu. Tulisan ini menjelaskan perjalanan sistem demokrasi dan Pemilu yang pernah dilaksanakan di Indonesia dari masa ke masa dengan melakukan kajian historis dan yuridis serta temuan dalam tulisan ini menyimpulkan bahwa etika dan moralitas kepribadian elit politik perlu dibangun agar sistem demokrasi di Indonesia dapat berjalan dengan baik, karena perdebatan politik dan demokrasi selama ini tidak mampu menyadarkan para elit politik bahwa demokrasi adalah sebuah proses yang berjalan sejak tingkat individual. Apabila prinsip demokrasi sudah matang dari tingkat individunya, mungkin akan mudah diaplikasikan di dalam komunitas politik yang bersifat publik, sehingga akan berdampak pada perubahan sistem demokrasi di Indonesia yang lebih baik.
direito penal como instrumento de combate ao feminicídio
Authors: Turatto Maicon Luan , Silva Rodrigo Vaz
Published: February 2022

A violência contra a mulher consiste em uma problemática que afeta todos os setores da sociedade brasileira e tem como causa uma série de questões culturais, sociais e históricas. Frente ao agravamento dos casos de violência contra a mulher, o legislador brasileiro buscou, por intermédio de duas principais leis penais, prevenir e erradicar os casos de violência de gênero, bem como punir o agressor. A Lei Maria da Penha (11.340/06) e a Lei do Feminicídio (13.104/15) trouxeram definições acerca da violência doméstica, medidas protetivas, penalização do agressor e também a tipificação do crime de feminicídio como qualificador do homicídio. Levando em consideração a relevância de tais avanços na proteção da mulher, o presente estudo tem como objetivo avaliar de que forma o Direito Penal pode ser utilizado como instrumento de combate efetivo ao feminicídio. Para responder à tal problemática, realizou-se uma pesquisa bibliográfica em material publicado sobre o tema. A partir da análise desenvolvida, verificou-se que mesmo com os avanços proporcionados pelas referidas legislações, e considerando a efetividade sobretudo da Lei Maria da Penha na redução de homicídios de mulheres, evidenciou-se que o Direito Penal, por si só, não é capaz de combater o feminicídio. Isso porque não ataca as causas da violência de gênero, sendo necessário o desenvolvimento de políticas públicas que garantam a aplicação das referidas leis e modifiquem as bases da sociedade patriarcal que culminam na violência.
Impact of Lockdown on Sleep Quality among Collegiate Students during COVID-19
Authors:   Associate Professor, Department of Rehabilitation Sciences, Jamia Hamdard University, Zutshi K
Published: February 2022

Background: The Indian population was placed in social isolation due to spread of corona virus. There was a significant increase of psychological distress and symptoms of mental illness in the general population. The aim of this study was to assess the impact of lockdown on sleep quality among collegiate students during COVID-19 pandemic and help healthcare workers to understand the psychological aspect of lockdown and help the community. Method: It is a cross-sectional survey study. Collegiates were selected for the study. An online questionnaire was sent via email or whatsapp. Data was analyzed and result was obtained. Result: Result showed that 19.1% were having very good sleep quality whereas 12.1% were having bad sleep. Sleep latency was 8.5% participants slept within <15 minutes, 35.5% participants slept within 16 to 30 minutes, 26.2% participants took 31 to 60 minutes whereas 29.8% participants took more than 60 minutes. Sleep efficiency result was: 51.8% participants were having very good sleep efficiency whereas 7.1% were having very bad sleep efficiency. 61.7% participants were having very good sleep duration hours whereas 9.9% participants were having very bad sleep duration hours. 4% to 3% participants did not take sleep medicine in last month whereas 0.7% had taken medication for sleep for more than thrice in a week. 68.8% participants had taken sleep medicine once a week and 26.2% had taken medicine twice a week. 41.1% participants never had day time dysfunction whereas 5.0% participants had day time dysfunction. Conclusion: Lockdown had affected the sleep quality of collegiate students.
Pathology in Practice
Authors: Zoto Alyssa M. , Thompson Craig A. , Little Lynn P. , Parnell Nolie K. , Oetelaar Garrett S. , Fulkerson Caroline V. , Strandberg Natalia J.
Published: February 2022

In collaboration with the American College of Veterinary Pathologists
Atuação de estudante de enfermagem na campanha de vacinação de covid-19: relato de experiência
Authors: Pires Luciana de Carvalho , Colomé Juliana Silveira , Ferreira Carla Lizandra de Lima , Siqueira Daiana  Foggiato de , Soccol Keity Laís Siepmann
Published: February 2022

Objetivo: Relatar a experiência de estudante de enfermagem na atuação na campanha de vacinação contra a Covid-19. Relato de experiência: Estudo do tipo relato de experiência, desenvolvido a partir da inserção de uma estudante do Curso de Enfermagem, de uma universidade privada, nas campanhas de vacinação contra a Covid-19, em um município do estado do Rio Grande do Sul, no período de março a junho de 2021. A atuação na campanha de vacinação contra a Covid-19 mostrou para a estudante a importância da comunicação, do envolvimento dos voluntários nessas ações, bem como o comprometimento e a responsabilidade social dos estudantes com a população. Pode-se afirmar que a experiência na campanha de vacinação foi de suma importância para o crescimento pessoal e contribuiu para a formação profissional da estudante. Considerações finais: A atuação da estudante evidenciou a importância de um trabalho coletivo e intersetorial para o avanço na vacinação em um momento pandêmico.
Genetic alterations in Ewing’s sarcoma: What do we know so far?
Authors: Alhejaily Abdulmohsen G. , Yassin Eyass M.
Published: February 2022

Ewing’s sarcoma (EwS) is the second most common cancer that affects bone in children and adolescents. EwS is an aggressive malignancy with a projected overall survival of 70% for the low risk localized and 30% for the metastatic tumors. EwS is genetically described by its unique translocation that fuses FET family genes with the ETS family genes encoding transcription factors. The most frequent molecular event in over 90% of EwS cases is the translocation between EWSR1–FLI1. Additional events, ingincluding TP53, mutations, and CDKN2A deletions, have been reported but in low incidences. Hitherto, new research on EwS molecular processes is needed to lead to early diagnosis, disease monitoring, treatment development, improve patients’ survival, and quality of life. In this review, we outline the presently available information on the genetics underlying EwS carcinogenesis, investigate the existing understanding of the genetics underpinning EwS, and discuss the future directions for research on EwS.
Direct carotid puncture for endovascular surgery of intracranial aneurysms: Technical note for avoiding complications
Authors: Abe Takatsugu , Sakata Hiroyuki , Ezura Masayuki , Endo Hidenori , Tominaga Teiji
Published: February 2022

Background:

While the most intracranial aneurysms are approachable by femoral or brachial artery puncture during endovascular surgery, in some cases, the lesion is difficult to reach due to complications such as the presence of winding pathways. Direct carotid puncture (DCP) is an alternative access approach, despite the potential risk of fatal neck hematoma. Herein, we describe the DCP technique in a series of five patients with intracranial aneurysms, together with its technical considerations.

Methods:

Patients with intracranial aneurysms who underwent endovascular surgery using DCP were reviewed retrospectively. We selected the 3F to 6F systems for DCP depending on the necessity of adjunctive techniques. To prevent DCP-associated complications, we (1) conducted a micropuncture before introducing the short sheaths,

(2) selected the smallest possible size for the system, (3) reversed heparin postoperatively, and (4) performed perioperative intubation/sedation management.

Results:

Five out of 535 patients underwent DCP in our hospital between 2015 and 2019; successful vascular access was achieved in all cases. Although a minor neck hematoma occurred in one case, the patient did not require additional treatment. According to a literature review, severe neck hematoma requiring rescue therapy occurs in 5 out of 95 cases (5.3%).

Conclusion:

Although the potential risk of neck hematoma is not negligible, the DCP technique appears to be a safe and effective approach in treating intracranial aneurysms with challenging access routes in cases where perioperative counter measurements are appropriately performed.
PENGARUH EARNINGS PER SHARE, ECONOMIC VALUE ADDED, MARKET SHARE, DAN NET CASH FLOW TERHADAP RETURN SAHAM (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR KERAMIK PORSELIN DAN KACA YANG TERDAFTAR DI BEI 2011-2015)
Authors: Marhaeni Erlita Tyas Puspa
Published: February 2022

The purpose of this research is to determine whether there is the influence of earning per share, economic value added, market share, and net cash flow to return of both simultaneously and partial. The population in this study is a company manufacturing the ceramic, porcelain and glass are listed on the BEI in 2011-2015. The study used data from secondary in the form of financial statements the company.Testing this hypothesis using regression linear and through augmented with partial test, simultan test, and coefficient of determination. The result in partial to show that a market share and net cash flow, have a significant effect on return, while earning per share and economic value added don’t have a significant effect on return. In a simultaneous variable earning per share, economic value added , market share and net cash flow together have a significant effect on return. Manufacturing companies the industrial ceramics, porcelain and glass need to increase the company’s performance in achieving market share and net cash flow are higher because it will provide a significant impact on the return. Keyword: Earning Per Share, Economic Value Added, Market Share, Net Cash Flow, Return
ANALISIS PENGARUH INFLASI, BI RATE, NILAI TUKAR KURS, INDEKS HANG SENG DAN INDEKS DOW JONES TERHADAP RETURN SAHAM (STUDI EMPIRIS PT. SEMEN INDONESIA PERIODE 2009-2016)
Authors: Febrianti Erga Armela , Taufiq Abd. Rohman
Published: February 2022

This study aims to provide empirical evidence of partial or simultaneous influence between Inflation, BI Rate, Exchange Rate, Hang Seng Index and Dow Jones Index on Stock Return (Empirical Study of PT. Semen Indonesia Period 2009-2016). The type of research used in this study is quantitative research. Population in this research is PT. Semen Indonesia The Period 2009-2016). The number of samples is 32. Data analysis used is descriptive statistics, classical assumption test, multiple linear regression, and hypothesis test using SPSS version 16.0. The simultaneous test results (F test) of all
variables Inflation, BI Rate, Exchange Rate, Hang Seng Index and Dow Jones Index simultaneously affect the Stock Return of Share of 4.781.
Keywords: Inflation, BI Rate, Exchange Rate, Hang Seng Index, Dow Jones Index,
Stock Return.
RELEVANSI NILAI INFORMASI AKUNTANSI: STUDI KOMPARASI ANTARA SAHAM SYARIAH DAN SAHAM NON-SYARIAH DI BURSA EFEK INDONESIA (PERIODE 2013-2016)
Authors: Siddi Purnama
Published: February 2022

Stocks in the Indonesia Stock Exchange that enter into the list of Shariah securities (DES) tend to increase over time. This study aims to examine whether Sharia shares have an impact on the value relevance of accounting information. The test was conducted using 1,070 observations consisting of 852 sharia shares and 218 non-sharia shares included in the non-financial sector. Comparison is done by testing the influence of book value per share (BVPS) and earnings per share (EPS) on stock market price (PRICE). The result of the research shows that (1) BVPS has a positive effect on PRICE but only for sharia shares, so the value relevance of BVPS for sharia stocks is higher than the value relevance of BVPS for non-sharia stock. (2) EPS has positive effect on PRICE both for sharia stock and for non-sharia stocks, but the effect of EPS on PRICE is higher for non-sharia shares.
ANALISIS PENGARUH SALES TRAINING TERHADAP EFEKTIVITAS PENJUALAN DENGAN DIMEDIASI KINERJA PENJUALAN (MEDICAL REPRESENTATIF)
Authors: Purbasari Heppy , Veno Andri
Published: February 2022

This research aims to examine an impact of fiscal decentralization, internal control system, and local government performance examination to the local government financial accountability. As Local autonomy implemented in Indonesia in 1999, it has impacted to several financial reform in Indonesia such as fiscal decentralization calculation, new model of internal control system, new criteria of local government performance and also local financial report accountability. This study collected secondary data from Badan Pemeriksa Keuangan Republik Indonesia by using 117 local government in Java Island as population. The study used purposive sampling method that consists of 106 local government that were analyzed by linear regression by using SPSS 21. The result showed that internal control system has significant impact to the local government financial accountability. However, fiscal decentralisation and local government performance examination has no significant influence to local government financial accountability.

 
DETERMINAN KARAKTERISTIK PERUSAHAAN TERHADAP ENVIRONMENTAL DISCLOSURE (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2012-2016)
Authors: Nurhayati Puji , Kurniati Sari
Published: February 2022

This study aims to examine the influence of company characteristics which include profitability, leverage and company size on environmental disclosure. The data used in this study is secondary data with the number of 270 manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. Data testing uses multiple regression through SPSS software. The test results prove that the profitability and size of the company affect environmental disclosure while leverage does not affect environmental disclosure.

 
MODEL KERJASAMA BAGI HASIL DENGAN METODE “KEDOK” PADA PETANI PADI PEMILIK DAN PETANI PADI PENGGARAP (Studi Kasus Pada Petani Padi Pekon Mulyorejo Kecamatan Banyumas Kabupaten Pringsewu)
Authors: Hidayat Lukman , Miftakhul Huda Anam , Ika Mauliyah Nur
Published: February 2022

This research was conducted in Pekon Mulyorejo, Banyumas District, Pringsewu Regency with the object of research by rice farmers. This study aims to determine how the behavior of farmers in Pekon Mulyorejo regarding the financing and management and calculation of the benefits of rice farmers. The type of research used is qualitative research using the phenomenology approach. Phenomenology aims to describe the meaning of life experiences experienced by several individuals, about certain concepts or phenomena, by exploring the structure of human consciousness. So here the researchers want to know the meaning of the experience experienced by farmers and rice farm workers related to the calculation of income by the kedok method through this phenomenology study. Data were obtained by interviewing techniques then the results of the interviews were then analyzed to find out how accounting and local wisdom in the profit sharing system between rice farmers and rice farmers were cultivated by the kedok method. Based on the research results obtained from analyzing the results of experience and interviews with rice farmers in Pekon Mulyorejo produce a form or model of profit sharing cooperation with the method of "Kedok". The owner and cultivator in the agreement on profit sharing cooperation are not done in writing, but verbally. This means that mutual trust is still upheld by rural farmers. In addition, farmers and sharecroppers also have different rights and obligations in managing rice fields. Furthermore, farmers' income in each harvest varies due to seasonal factors which are divided into 2 seasons namely dry season and rainy season.
PENGARUH PROFITABILITAS FIRM SIZE TERHADAP DIVIDEND PAYOUT RATIO DIMODERASI LIKUIDITAS PADA BUMN INDONESIA
Authors: Amah Nik , Prasetyowati Efa Dwi
Published: February 2022

The purpose of this study aims to empirically examine the effect of profitability and firm size on the dividend payout ratio with liquidity as a moderating variable. This population, namely the BUMN companies listed on the Indonesia Stock Exchange (IDX) for the period 2013-2017. The type of research used is descriptive quantitative. The sampling technique using purposive sampling method. Based on the existing criteria, there were 15 BUMN companies that became the research sample. Data analysis techniques used in this study are multiple linear regression analysis and Moderated Regression Analysis (MRA). The results of this study indicate that profitability does not affect the dividend payout ratio. Firm size affects the dividend payout ratio. Liquidity moderates the effect of profitability on the dividend payout ratio. Liquidity does not moderate the effect of firm size on the dividend payout ratio.

Keywords: Dividend Payout Ratio, Liquidity, Profitability and Firm Size
ANALISIS EFEKTIVITAS PENERIMAAN RETRIBUSI PENGUJIAN KENDARAAN BERMOTOR DI KABUPATEN PONOROGO
Authors: Widhianningrum Purweni , Aji Sasongko
Published: February 2022

This study aims to determine the effectiveness of the acceptance of motor vehicle testing levies in Ponorogo Regency in 2014-2018. Data collection techniques using primary and secondary data through interviews, observation and documentation. Data testing is done by effectiveness ratio. The results showed that the effectiveness of the acceptance of motor vehicle testing levies over the past five years was fluctuating, overall quite effective because it was less than 100%, it needed a socialization given by the government to the public that safety in driving was very important. Improving the staffing of levies collection staff to improve the process of levies collection to be optimal and increasing supervision to know whether the implementation of activities in the field in accordance with the provisions, as well as improving administrative efficiency and reduce the cost of collection.

Keywords: Effectiveness, PAD, Motorized Vehicle Testing Levies.
PENGARUH LEVERAGE, UMUR PERUSAHAAN, PROFITABILITAS, FIRM SIZE, AUDIT FIRM SIZE TERHADAP VOLUNTARY DISCLOSURE
Authors: Firmaningtyas Fahma Dewi , Kusumastuti Dinda Amelia
Published: February 2022

Changes in economic conditions affect the business world, therefore companies must be more transparent in disclosing company information. The limitation of this research problem is the scope of information including Voluntary Disclosure while the information presented is leverage, age of the company, profitability, firm size and audit firm size. This study tries to analyze the determinants of the level of voluntary disclosure companies in BEI Manufacturing companies in 2015-2017. For this purpose the disclosure data is 65 data from BEI Manufacturing companies in 2015-2017, companies are selected and analyzed using multiple Linear regression. This study shows that the relationship of exogenous company level factors including profitability, firm size, audit firm size, company age and leverage on the voluntary disclosure index. The results of this study indicate that leverage, age of the company, Firm Size and Audit Firm size affect the area of voluntary disclosure or Voluntary Disclosure. While profitability has no effect on the area of Voluntary Disclosure disclosure.
Keywords: Voluntary Disclosure, profitability, company size, Audit Firm size, company age and leverage
Pengaruh Kekayaan Daerah, Jenis Pemerintahan, Dan Kualitas Audit Terhadap Pengungkapan Internet-Based Financial Reporting
Authors: Kurniati Sari , Siddi Purnama
Published: February 2022

This study aims to get empirical evidence related to the effect of wealth, complexity, local government type, and audit quality on the disclosure of internet-based financial reporting (IBFR) local governments in Java. The population is all local government districts/cities in Java in 2018. The sample was selected using purposive sampling method and obtained 102 local governments consisting of 26 local governments that publish their financial reports through its website and 76 local governments do not publish reports finance through the website. The method of analysis used in the study is the logistic regression. The results of this study indicate that the wealth of local government, the complexity of local government, local government types, and quality audits increase the likelihood of disclosure IBFR.
Keyword: local government, wealth of local government, the complexity of local government, local government types, quality audits, and internet-based financial reporting.
Pengaruh Profitabilitas Terhadap Harga Saham Pada Jakarta Islamic Index: Struktur Modal Sebagai Variabel Intervening
Authors: Ulil Albab Al Umar Ahmad , Nena Arinta Yusvita , Anwar Saiful , Salsa Nur Savitri Anava , Ali Faisal Muhammad
Published: February 2022

This study aims to analyze the profitability and capital structure of stock prices. The direct effect of profitability illustrated by ROA, ROE, NPM and EPS, and the capital structure proxied by DER on stock prices and the indirect effect of ROA, ROE, NPM, and EPS on stock prices through the Jakarta Islamic Index (JII) capital structure . The population in this study were 30 companies in the Jakarta Islamic Index (JII) for the 2015-2018 period. The results of this study found that ROA and NPM have a negative effect on stock prices. But NPM has a significant effect while ROA is not significant. ROE and EPS are both positive and significant effect on stock prices. The capital structure does not mediate the ROA and NPM variables but mediate the ROE and EPS variables on stock prices
Keyword : Profitability, Capital Structure, Stock Price
Pengaruh Independensi Dan Kompetensi Aparat Inspektorat Kota Ambon Terhadap Kualitas Audit
Authors: F. Tomasoa Theodora
Published: February 2022

To realize Good Governance in the regional government area, government must make reform in all aspects of regional financial management. One of the steps by regional government is to carry out audit reforms, both internal and external in the administration of government. Through audit reforms it is expected that audit activities in the government environment can more optimally, so as to readuce the occurrence of procedural errors and criminal acts that have an impact on state losses. This research aims to test and analyze the influence of independence and competence of Ambon City Inspectorate of the Audit quality both simultaneously and partially. The population in this study is all government functional apparatus that works at the Ambon City Inspectorate Office, which serves as a sample of research using the census method where the sample equals the population. Independent variables in this study are independence and competence, while the dependencies variable is the quality of the audit. Data collection methods used in this research is a survey method using a detailed questionnaire. The questionnaire was disseminated as many as 38 questionnaires, but only 36 questionnaires were returned. The collected Data is analyzed by descriptive and statistical techniques. The results showed that by partial (1) The independence of the city's Inspectorate of Ambon has an effect on audit quality. (2) The competence of the city's inspectorate of Ambon affects audit quality. (3) simultaneously the independence and competence of the City of Inspectorate Ambon has an effect on the quality of audit.
Keywords: independence, competence, and Audit quality.
Pengaruh Kebijakan Perpajakan dan Inflasi Terhadap Penerimaan Pajak
Authors: Marlyanti Nindita Dwi , Sawitri Aristha Purwanthari
Published: February 2022

Indonesia needs to make arrangements and implementation of national development aimed at realizing welfare for the community. The national development cost is derived from the largest tax sector. The objective of the research is to analyze the influence of Self Assessment System, tax audit, tax collection and inflation on VAT acceptance in KPP Pratama Surabaya Karangpilang. The documentation method is used to obtain the VAT Acceptance report data KPP Pratama Surabaya Karangpilang period 2015-2018 and written data from Bank Indonesia with purposive sampling technique. Samples obtained 48 months during the period 2015-2018. Partial research results show if only tax billing variables have an effect on VAT acceptance in KPP Pratama Surabaya Karangpilang. Based on the results of the research obtained, KPP Pratama Surabaya is expected to increase service and outreach activities in order to provide understanding and awareness of the importance of paying taxes

Keywords; Tax; PPN and Inflation
Pengaruh Earnings Management, Profitabilitas dan Size terhadap Agresivitas Pajak
Authors: Febrilyantri Candra
Published: February 2022

This research aims to test the influence of profit management, profitability and the size of companies on tax aggressiveness. The research population is a manufacturing company registered in IDX of the automotive sub-sector in 2015-2019. The method in sampling this study uses purposive random sampling with a total of 55 samples companies. The method of analysis used is multiple regression analysis techniques. The results showed that earnings management had no effect on tax aggressiveness, profitability had an effect on tax aggressiveness, and corporate size had an effect on tax aggressiveness. The implications of this research are expected by entrepreneurs and the public to be aware of the obligation of taxation to pay taxes in order to make Indonesia's economy better and more stable.

Keywords; Tax Aggressiveness; Profitaility; Size; Earnings Management
Analisa Pengaruh Kepatuhan Wajib Pajak Kendaraan Bermotor Kabupaten Wonogiri
Authors: Sakura Gede Ayu , Rachman Arif Nugroho
Published: February 2022

Penelitian yang dijalankan mempunyai tujuan guna mendeteksi pengaruh pengetahuan perpajakan, kualitas pelayanan, tingkat penghasilan serta sanksi perpajakan pada kepatuhan wajib pajak kendaraan bermotor di Kabupaten Wonogiri. Metode penelitian yang dipakai ialah pendekatan kuantitatif melalui jenis penelitian yang dipakai yakni studi kausal komparatif serta sumber data yang dipakai merupakan data primer. Populasi serta sampel yang digunakan merupakan wajib pajak yang ada pada kawasan Kabupaten Wonogiri dengan tehnik pengambilan sampel berupa purposive sampling melalui menetapkan beberapa kualifikasi tertentu melalui sebaran kuesioner. Tehnik analisis data yang dipakai ialah analisis regresi liner berganda. Hasil dari penelitian ini memperlihatkan mengenai variabel pengetahuan perpajakan serta kualitas pelayanan mempunyai pengaruh secara signifikan pada kepatuhan wajib pajak kendaraan bermotor dan variabel tingkat penghasilan serta sanksi perpajakan tidak mempunyai pengaruh pada kepatuhan wajib pajak kendaraan bermotor. Pengaruh secara simultan menunjukkan bahwa seluruh variabel bebas mempengaruhi dengan cara bersamaan pada ketaatan wajib pajak kendaraan bermotor.
Faktor-Faktor Yang Mempengaruhi Kepatuhan Wajib Pajak Dalam Membayar Pbb
Authors: Khasanah Fatikah Nur , Rachman Arif Nugroho
Published: February 2022

Tujuan dari penelitian ini adalah untuk mengetahui pemahaman tentang peraturan perpajakan, persepsi sanksi perpajakan dan tingkat kepercayaan sistem pemerintahan terhadap wajib pajak atas Pajak Bumi dan Bangunan (PBB) di Kelurahan Bulakrejo. Penelitian ini menggunakan data primer dengan jumlah sampel 97 orang berdasarkan rumus Slovin. Teknik analisis data yang digunakan ialah analisis regresi berganda. Hasil penelitian secara parsial menunjukkan bahwa pemahaman peraturan perpajakan dan persepsi sanksi perpajakan memiliki pengaruh yang signifikan terhadap kepatuhan wajib pajak, sedangkan tingkat kepercayaan terhadap sistem pemerintah tidak berpengaruh signifikan terhadap kepatuhan wajib pajak. Hasil penelitian secara simultan menunjukkan bahwa pemahaman tentang peraturan perpajakan, persepsi sanksi perpajakan dan tingkat kepercayaan pada sistem pemerintahan berpengaruh signifikan terhadap kepatuhan wajib pajak dalam membayar PBB.
Student’s Perception of E-Learning
Authors: Ahyani Nur , Wahid Wahid
Published: February 2022

The purpose of this study was to determine students' perceptions of E-learning based learning in the 2019/2020 even semester lectures. The population of this research is the postgraduate students of PGRI Palembang University with a sample of 81 students taking ICT and Educational Innovation courses. This research is a descriptive study. The research data was taken using a questionnaire about readiness to take E-learning, the benefits of E-learning, constraints on E-learning, and E-learning interactions. Data were analyzed using a percentage of student responses to the questionnaire given. The results showed that seen from the responses of students who agreed to the readiness to take E-learning, it was 78%. Responses to the benefits of E-learning learning 67% who agreed, 68% of the responses to the constraints of E-learning learning agreed. The indicators of interaction between E-learning and learning were responded to by several 62 students, it can be concluded that students' perceptions of E-learning learning are quite good.
Effectivity of interactive multimedia with theocentric approach to the analytical thinking skills of elementary school students in science learning
Authors: Lubis Azmil Hasan , Yusup Febrianawati , Dasopang Muhammad Darwis , Januariyansah Sapitri
Published: February 2022

This study aims to analyze the effectivity of interactive multimedia with the theocentric approach on the analytical thinking skills of elementary school students in science learning. This study used a quantitative approach with a quasi-experimental type. The sampling technique used cluster random sampling with 67 students. The data were collected through analytical thinking skills tests given before and after science learning. The data analysis technique used descriptive and inferential statistics analysis by comparing the increase in the average results of the test and t-test. The research results show that the increase of the average value of students' analytical thinking skills in the experimental class is higher, which is an increase of 44.74% compared to the control class which only increases by 17.20%. The results of the t-test also show that there is a significant effect between interactive multimedia with theocentric approach on students' analytical thinking skills with a significance value of 0.00 (<0.05). Therefore, interactive multimedia with the theocentric approach is effectively used to improve the analytical thinking skills of elementary school students in science learning.
Analisa Usability Aplikasi e-LMA Sebagai e-Learning Menggunakan Metode USE Questionnaire
Authors: Asnawi Noordin
Published: February 2022

e-LMA (elearning UNIPMA) merupakan aplikasi yang dikembangkan UNIPMA dengan tujuan untuk digunakan sebagai sistem pembelajaran daring atau bisa disebut sebagai e-learning. Aplikasi ini dikembangkan dengan menggunakan layanan LMS (Learning Management Systems) yang berbasis aplikasi Moodle. Di UNIPMA aplikasi ini masih baru digunakan, maka dalam penelitian ini akan dilakukan pengukuran usability (kebergunaan) untuk mengetahui tingkat kebergunaan dari aplikasi ini. Pengukuran dilakukan dengan menggunakan tool USE Questionnaire dengan menyebar angket kepada responden. Dari tool tersebut dapat dijadikan pertanyaan-pertanyaan dalam kuisioner sebanyak 30 pertanyaan yang terbagi dalam 4 faktor sesuai dengan faktor-faktor pada USE questionnaire yaitu usefulness, satisfaction, ease of use, dan ease of learning. Responden yang digunakan adalah dosen yang telah menggunakan aplikasi e-LMA di lingkup Universitas PGRI Madiun. Hasil angket dilakukan pengukuran dengan menggunakan skala likert. Dalam penelitian ini menggunakan 4 skala untuk menegaskan pilihan penilaian, supaya tidak ada pilihan jawaban yang berada ditengah-tengah (netral/sedang/cukup/ragu-ragu). Dari hasil pengukuran dapat disimpulkan bahwa aplikasi e-LMA yang digunakan sebagai ­e-learning di Universitas PGRI Madiun memiliki nilai usability yang baik.
Microbiological Stability Assessment of Municipal Distribution Line Using Control Chart Approach for Total Bioburden Count
Authors: EİSSA Mostafa , RASHED Engy , ESSAM EISSA Dalia
Published: February 2022

Background: The microbiological quality of municipal water is an important inspection characteristic that must be carefully monitored and controlled to ensure the delivery of acceptable water that is safe for human activities, consumption and further processing. Case presentation: The current case demonstrated the implementation of a special type of attribute control chart for the examination and analysis of long-term data trends of water distribution in a healthcare facility from different pints-of-use. All datasets showed a right-skewed dispersion pattern of data indicating solitary intermittent high values but without any observable Out-Of-Specification (OOS). All water lines failed to follow any known distribution pattern without the need for transformation which had improved the normality and removed the outliers from datasets. The direct approach for visualizing the record of microbiological results was accomplished using Laney-attribute charts. Discussion: Each use point had its unique trend of data by visualizing the mean, pattern, the Upper Control Limit (UCL) and the alarm types. The net quality of the water distribution system in the facility could be deduced from the overall readings that had been averaged and pooled in a single process-behavior chart. Implementation of this trending chart showed a tendency of oscillation pattern for bioburden count that tended to seize in amplitude with possible signs of seasonality. Conclusion: In general, the overall biological stability is improving with time in terms of the Total Microbial Aerobic Count (TAMC). The Bioburden level and the magnitude of fluctuations were decreasing according to the latest monitoring state.
Doğal Orifislerden Transluminal Endoskopik Cerrahi ve Hemşirelik
Authors: GÖRÜCÜ Rabia , KANAN Nevin
Published: February 2022

Minimal invaziv cerrahinin son yıllarda gelişmesi ve hasta taleplerinin artması ile doğal orifislerden transluminal endoskopik cerrahi (NOTES), laparoskopik yöntemin ardından en önemli yeniliklerden biri olmuştur. Doğal açıklık cerrahisi olarak da bilinen NOTES, cerrahi girişimin vücudun doğal açıklıklarının (mide, vajina, mesane ve rektum) kullanılarak yapıldığı tekniktir. NOTES yöntemi ile cerrahi girişimin avantajları arasında, daha az kozmetik sorun gelişimi; ameliyat sonrası ağrı şiddetinin, cerrahi alan infeksiyonu ve fıtık oluşum riskinin daha az olması yer almaktadır. Bunun yanı sıra viseral ve vasküler yaralanma, gecikmiş anastomoz, giriş yeri kaçakları, ameliyat sonrası organlarda yapışıklık, disparoni gibi dezavantajları da mevcuttur. Cerrahi uygulamalarında NOTES gibi yeni yaklaşım ve tekniklerin gelişimi, cerrahi ekibinin bir parçası olan hemşirelere de yeni sorumluluklar getirmiştir. Doğal açıklık cerrahisi sonrası hastanede kalış süresinin ve iyileşme sürecinin kısalması ve komplikasyon görülme oranının azalması gibi avantajlarından dolayı hemşirelik bakımına etkilerinin olumlu olarak yansıdığı görülmektedir. Bu bağlamda doğal açıklık cerrahisi daha bilgili, daha deneyimli cerrah ve cerrahi hemşirelerinin gerekliliğini ortaya koymuştur. Ancak literatürde bu konuya ilişkin hemşireler üzerinde yapılmış çalışmaya pek rastlanmamaktadır. Dolayısıyla yeni gelişmekte olan bu yöntemin bilgisayarlı simulasyon ortamlarında pratik yapıldıktan sonra hasta üzerinde çalışılması, hemşirelik üzerine araştırmaların arttırılması ve eğitimin planlanması önerilmektedir.