bluuebunny/crossref_metadata_2025 huggingface dataset:
A cross-sectional survey on the prevalence and antimicrobial resistance of Salmonella in commercial and backyard chicken farms in Bangladesh
Authors: M Eliyas, , P.K. Biswas,
Published: November 2023

A cross-sectional survey was conducted to find out the prevalence of Salmonella in chicken farms in Chittagong by analyzing the fecal samples from May to November 2009. Isolation and identification of Salmonella from fecal samples were done according to the conventional methods and all the isolates of Salmonella were tested for their sensitivity patterns to 9 antimicrobials. For farm prevalence of Salmonella, three categories of chicken farms were targeted: commercial layer, commercial broiler and backyard. Seroprevalence of Salmonella Pullorum was also done, having retrieved blood serum samples from the serum bank maintained at the Department of Microbiology, Chittagong Veterinary and Animal Sciences University (CVASU). This serum bank was made, having collected serum samples from chickens of the Participatory Livestock Development Project (PLDP) and Smallholder Livestock Development Project-2 (SLDP-2) areas. The results showed that the farmprevalence of Salmonella in backyard and commercial layer farms were almost identical- 28 vs 23% (P=0.517), but a significant lower prevalence of Salmonella was observed in commercial broiler farms compared with backyard (P= 0.008) and layer (P=0.062) farms. Of the 288 serum samples tested 37 (9.5%) were seropositive for Salmonella Pullorum. However, there was no significant difference between seroprevalence of SP in the backyard chickens in two different areas (P=0.980). All the isolates were resistant to 4 antimicrobials tested, namely colistin sulphate, co-trimoxazole, oxytetracycline and penicillin. The antimicrobial sensitivities of the isolates of different production categories varied widely.
Isolation, O-serotypic characterization and in-vitro susceptibility of Escherichia coli isolates from chickens to five common antimicrobials used in Bangladesh
Authors: P. K Biswas, , A. H. Sumon, , H Barua, , M. Islam, , D Biswas,
Published: November 2023

A total 1043 dead chickens were collected from different chicken farms located in Chittagong district, Bangladesh; all these dead chickens were examined postmortem. In total, 162 broiler and 183 layer chickens had lesions consisting fibrinous peri-hepatitis; of them, on bacteriological examination, 88 and 82, respectively, were positive for Escherichia coli. Serological analysis revealed that 19, 24, 26 and 48 of the isolates belonged to serotypes O1, O2, O8 and O78, respectively; 53 isolates remained “untypable.” By disc-diffusion method isolates were tested for their susceptibility to 5 antimicrobials: amoxicillin, cephalexin, co-trimoxazole (sulphamethoxazole/trimethoprim), gentamicin and oxytetracycline. Most of the E. coli isolates of broiler and layer chicken origins were resistant to co-trimoxazole (86.4 vs 91.5) and oxytetracycline (56.8 vs 78.1) followed by amoxicillin (47.7 vs 73.2); <16 % isolates from both layer and broiler chickens were resistant to gentamicin; however, 34% broiler isolates were resistant to cephalexin.
Effect of Organic Nutrients and Neem Cake on Growth and Yield of Wheat (Triticum aestivum L.)
Authors: Reddy K. Jagadeeshwar , C. Umesha
Published: November 2023

At the Department of Agronomy, SHUATS, Prayagraj (UP), Crop Research Farm, a field experiment was carried out in rabi 2022.The soil in the experimental plot had a sandy loam texture, a pH of 7.1 that was almost neutral, a low level of organic carbon (0.36), and poor availability of the nutrients n, p, and k (171.48 kg/ha, 15.2 kg/ha, and 232.5 kg/ha, respectively). Nine treatments were included in the study, each of which was reproduced three times over the course of a one-year investigation.The treatments which are T1: FYM – 10t/ha + Neem Cake -300kg/ha, T2: FYM – 10t/ha + Neem Cake -400kg/ha, T3: FYM – 10t/ha + Neem Cake -500kg/ha, T4: Vermicompost -1t/ha + Neem Cake -300kg/ha, T5: Vermicompost -1t/ha + Neem Cake -400kg/ha, T6: Vermicompost -1t/ha + Neem Cake -500kg/ha, T7: Poultry manure -0.5t/ha + Neem Cake -300kg/ha, T8: Poultry manure -0.5t/ha + Neem Cake -400kg/ha, T9: Poultry manure -0.5t/ha + Neem Cake -500kg/ha and T10: Control (150:60:40 NPK kg/ha) used. The findings revealed : Plant height (101.32 cm ) was considerably greater when poultry manure (4 t/ha) and neem cake (500 kg/ha) were combined. No. of tillers/hill (13.45), Plant dry weight (29.24 g/plant), maximum effective tillers (11.86), Grains/spike (54.17), Test weight (43.41 g), Grain yield (55.78 q/ha) and Straw yield (116.41 q/ha).
Effect of Foliar Application of Plant Growth Regulators on Quality and Economics of Broccoli Production under Walk-In-Tunnel
Authors: Kottapu Susmitha , Minz Alka , Verma Annu
Published: November 2023

An experiment was conducted at “Center of Excellence on Protected Cultivation, College of Agriculture, IGKV, Raipur (CG)” to find out the possible effect of foliar application of plant growth regulators with different concentration levels on yield of broccoli. The experiment was laid out in randomized block design (RBD) with three replications. It was consisted of ten treatments including T0: Control (without spray of PGRs), T1: GA3 @ 40 ppm, T2: GA3 @ 60 ppm, T3: GA3 @ 80 ppm, T4: NAA @ 60 ppm, T5: NAA @ 120 ppm, T6: NAA @ 180 ppm, T7: GA3 @ 40 ppm + NAA @ 60 ppm, T8: GA3 @ 60 ppm + NAA @ 120 ppm and T9: GA3 @ 80 ppm + NAA @ 180 ppm”. Two foliar applications were performed at 20 days after transplanting and 40 days after transplanting. The important parameters encompassed in the study were gurd diameter (cm), primary curd weight (g), secondary curd weight (g), curd yield per plant, curd yield per plot and curd yield per hectare. Data was recorded three times during investigation that is 30 DAT, 60 DAT and at the time of harvest. Although all treatments showed a positive effect on yield among all the treatments, T9 was showed better performance which may be due to the elongation of cells and cell division, increased dry matter accumulation in plants. Therefore, foliar application of GA3 80 ppm + NAA 180 was optimum among all treatments for getting higher yield in broccoli crop.
Individual estimates of life expectancy and consumption patterns
Authors: Lawson Derek , Heckman Stuart
Published: November 2023

Previous research reveals a paucity of retirement preparedness in the United States. With the shift to defined contribution plans, retirement planning now falls on the shoulders of consumers. Using the 2013 Survey of Consumer Finances (SCF), the relationship between subjective life expectancy and consumption is investigated. Specifically, regression analyses examine the relationship between subjective life expectancy and three indicators of consumption: financial assets, credit card debt, and saving behavior. A secondary analysis separated respondents near retirement (i.e., within 10 years) and far from retirement (i.e., more than 10 years) to determine if retirement saliency affects the relationship between life expectancy and consumption. The influence of life expectancy on consump- tion is analyzed by separating life expectancy into two periods: remaining work life and retirement life. Results indicate that remaining work life expectancy and retirement life expectancy are associated with financial assets and that retirement life expectancy is associated with savings behavior.
Employees’ financial behaviors following the 2007–2009 financial crisis
Authors: Hudson Crystal , Heo Wookjae , Park Heejung , Palmer Lance
Published: November 2023

Low- and middle-income employees make up the bulk of potential participants in employer sponsored retirement plans; however, employers find it difficult to alter their savings behavior. Financial crises may have unintended positive effects on low-income employees’ behavior. Therefore, this study examined the effect of the 2007–2009 financial crisis on employees’ financial behaviors; through ordered logistic regression analyses of data from the Survey of Consumer Finances. Following the crisis, all employees’ and low-income employees’ savings behavior significantly improved. Moreover, all employees’ cash flow management behavior improved following the crisis, while it had no effect on low-income employees’ cash flow management behavior.
PROFIL KEHIDUPAN SOSIAL EKONOMI NELAYAN MANDIRI DI DESA BONTO SUNGGU KECAMATAN GALESONG UTARA KABUPATEN TAKALAR
Authors: Sartina  , Hasriyanti
Published: November 2023

Penelitian ini bertujuan untuk mengetahui bagaimana profil kehidupan sosial ekonomi nelayan mandiri yang ada di Desa Bonto Sunggu Kecamatan Galesong Utara Kabupaten Takalar. Populasi dalam penelitian ini adalah seluruh masyarakat yang tinggal di desa Bonto Sunggu dengan profesi sebagai nelayan, dari populasi tersebut ditarik sampel dengan teknik non propability sampling dengan metode purposive sampling yaitu teknik penentuan sampel untuk tujuan tertentu saja  banyak sampel yang di ambil adalah 30 orang dari keseluruhan populasi.Teknik pengumpulan data yang digunakan adalah teknik observasi, wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa masyarakat yang tinggal dipesisir Desa Bonto Sunggu sebagian besar berprofesi sebagai nelayan. Sebagian besar berumur 41-50 tahun dengan pendidikan terakhir sekolah dasar (SD), rata-rata beban tanggungan anggota keluarga sebanyak 4-6 orang dengan pendapatan > Rp. 1.000.000/bulan. Jika kita mencoba untuk membagi hasil pendapat tersebut dengan jumlah  hari dalam sebulan maka kira-kira setiap 1 rumah tangga nelayan dengan jumlah pendapatan Rp. 1.000.000/bulan mendapatkan pendapatan sebesar Rp 34.000 per hari, jika jumlah tanggungan sebanyak 3 orang maka setiap individu dalam rumah tangga nelayan tersebut mendapatkan uang sebanyak Rp. 11.000. Hal ini terjadi karena tekonologi penangkapan ikan yang digunakan masih sangat sederhana. Olehnya itu kepada seluruh nelayan yang ada di Desa  Bonto Sunggu agar menggunakan teknologi-teknologi penangkapan ikan yang lebih baik, agar memperoleh hasil yang memuaskan. Dan hendaknya pemerintah setempat lebih memperhatikan peningkatan kesejahteraan nelayan setempat.
Manejo de la hiperglucemia en pacientes diabéticos hospitalizados en la sala general
Authors: Gonzalez Jacqueline Griselda
Published: November 2023

Introducción. El inadecuado control glucémico en pacientes hospitalizados se asocia a más complicaciones intrahospitalarias y días de internación. Nuestro hospital desarrolló un protocolo de manejo de hiperglucemia en diabéticos hospitalizados basado en evidencia disponible. El objetivo del estudio fue determinar si la adherencia al protocolo resultaba en un adecuado control metabólico. Métodos. Estudio retrospectivo en un hospital de Córdoba, Argentina. Luego del desarrollo del protocolo mencionado, se instruyó a médicos clínicos de la institución sobre su aplicación. A partir de ello, se analizaron los episodios de internaciones >72 horas en sala general de pacientes diabéticos de ≥18 años en 2018 y 2019. Se excluyeron diabéticos tipo 1, embarazadas y pacientes condebut diabético. Se los categorizó en tres grupos según el tratamiento previo: grupo A (dieta y/o metformina), grupo B (≥2 antidiabéticos orales o sulfonilureas), grupo C (insulinoterapia); cada uno de ellos tenía un tratamiento específico protocolizado. Resultados. Se incluyeron 287 pacientes, de los cuales 165 (58,3%) adhirieron al protocolo, sin presentar grandes diferencias de características basales respecto de aquellos en los que no se cumplió el protocolo. Alcanzaron el control metabólico el 67,9% (n = 112) de los que siguieron el protocolo respecto del 34,4% (n = 42) de los que no (p <0,001). Las hipoglucemias fueron más frecuentes en los pacientes en los que no se aplicó el protocolo (17,2% vs. 4,2%; p <0,001). Conclusiones. Se observó una adherencia en la mayoría de los pacientes, que, a su vez, presentaron mejor control metabólico y menos reacciones adversas respecto de los pacientes tratados sin seguir el protocolo.
Síndrome de lisis tumoral
Authors: Díaz Greene Enrique Juan
Published: November 2023

El síndrome de lisis tumoral (SLT) es un cuadro hematooncológico considerado una emergencia médica. Se origina después del inicio del tratamiento oncológico por una presencia abrupta de hiperuricemia, hipercalemia, hipocalcemia, hiperfosfatemia y lesión renal aguda que se relacionan con la lisis celular, lo que genera daño significativo en el nivel sistémico. Está asociado a malignidades de tipo hematológicas como linfomas, leucemias y mielomas múltiples. El diagnóstico se lleva a cabo a través de criterios de laboratorio y criterios clínicos. Las manifestaciones aparecen de 3 a 7 días después del inicio de la terapia citotóxica. El pilar para la prevención y para el tratamiento del SLT es la hidratación. Dentro del tratamiento también se incluyen los hipouricemiantes y el manejo de los trastornos hidroelectrolíticos.
El arte de una presentación oral efectiva
Authors: Kandany Vahid Nouri
Published: November 2023

Uno de los pilares de una carrera profesional es el arte de transmitir las ideas de manera lógica, ordenada y entusiasta. La generación de las nuevas ideas se fortalece mediante una comunicación oral efectiva y no sólo por medio de publicar artículos en revistas. El propósito de una ponencia es transmitir una gran cantidad de información de manera rápida y simple de un concepto a menudo complejo. La destreza del disertante es tan relevante como el contenido quepresenta, con la finalidad de transmitir la información a la audiencia. Un problema frecuente a la hora de preparar y presentar una ponencia es el desconocimiento de criterios básicos para que la misma sea efectiva, en ese sentido, el objetivo principal de este escrito es brindar las herramientas requeridas para ello, las cuales se aplican independientemente del formato en que sean elaboradas. Esta es una recopilación de teorías con base en las pautas actuales para una comunicación oral efectiva.
Pandangan Ibn Taimiyah Tentang Konsep Ibadah dan Muamalah (Tinjauan Normatif dan Historis Sosiologis)
Authors: Samad Ni'man , Kurniati  , Misbahuddin
Published: November 2023

Ibn Taymiyyah is known as the inspiration of the Wahhabi movement that aims to the purification of the teachings of Islam. This movement departs from the separation between the ‘ubūdiyyah and un-‘ubūdiyyah teachings, which are also inspired by Ibn Taymiyyah's thought. In 'ibādah, Ibn Taymiyyah holds the rule that as long as there is no ordered argument it should not be done. However, the notion of ibādah according to Ibn Taymiyyah is not limited to mahdlah worship but more broadly. Whereas in mu'āmalah, he holds the rule of allowing doing anything as long as there is no prohibition against it. In shaping the concept of 'ibādah and mu'āmalah, at first, Ibn Taymiyyah accepted it as something normative from the thought of Ahmad ibn Hanbal. But when he saw the social reality with the number of deviations' in ibādah done by Muslims, the concept that has been obtained normatively from the thought of Ahmad ibn Hanbal is reaffirmed and expanded to become a sociological concept, in addition to being normative.
ANDIN-MU: Development of Android-Based Descriptive Text Interactive Multimedia Materials in High School English Subjects
Authors: Ahmed Mohammed Alameen , Kumalasari Nur
Published: November 2023

In learning there is a process of changing the behavior of a person who is initially unaware of something then becomes aware. In other words, there is a process of conveying knowledge between teachers and students or using learning materials. The purpose of this study was to develop interactive multimedia based on Android descriptive text material for Class X SMA Pasuruan English. This study uses the ADDIE model. In this development model there are five steps in the process, but in this study the researchers modified some of the steps used and adapted them to the environmental conditions affected by the Covid-19 pandemic climate. The steps taken are 4 out of 5 steps, namely (1) analysis (2) design (3) development and (4) evaluation. Collecting data in this study through interviews, documentation and questionnaires. The results showed that the media validation results scored 80%, while the content validation results obtained a score of 78%. The Likert scale used in the data calculation process shows that the developed interactive multimedia is very feasible to use in Pasuruan High School
Professional Development in an institution through GROW Model
Authors: Anisur Rahman Md
Published: November 2023

The teacher is a facilitator in helping the main character, namely students, achieve learning goals in class. In their professionalism as educators, teachers are expected to have abilities in material and teaching skills in conveying material so that students can understand it. The main aim of this research is to focus on the GROW model suitable for professional development in teaching styles. The GROW model consists of collaboration with Goals, Reality, Obstacles/Choices, and Will/Way Forward. This study will also focus on the demand for GROW coaching and the challenges of implementing the model in educational institutions. This is a research study based on literature and personal experience. Even though the GROW model is a new professional development process, it will be a more effective way of professional development if it is applied appropriately and constructively. Several issues and action plans must be adequately considered to implement this model. The researchers explain and introduce the GROW model and its impact on professional development with the help of literature and from the perspective of their practical experience.
The Influence of Tax Rates and Tax Sanctions on Taxpayers' Tax Receipts at the Medan Timur Pratama Service Office
Authors: Alvin Jessen
Published: November 2023

This study aims to determine the effect of tax rates and tax sanctions on taxpayers' tax receipts at the Pratama Medan Timur Tax Service Office. The type of data used in this research is quantitative data, which is obtained in the form of numbers and numbers. Source of data in the form of primary data. The population in this study is the Tax Office Pratama Medan Timur as many as 46.902 people. From the population, selected by incidental sampling technique and obtained as many as 100 respondents. The results of the research analysis show that the tax rate has a significant effect on taxpayers' tax receipts at the Pratama Medan Timur Tax Service Office. The results of the research analysis show that tax sanctions have a significant effect on taxpayers' tax receipts at the Pratama Medan Timur Tax Service Office. The results of the research analysis show that tax rates and tax sanctions have a significant effect on taxpayers' tax receipts at the Pratama Medan Timur Tax Service Office. Coefficient of determination (R Square) of 0.453 or 45.3% which means that the variable of Tax Revenue can be explained by the variable Effect of Tax Rates and Tax Sanctions of 45.3% and the remaining 54.7% is explained by other variables.
Marketing Strategy Analysis of Faster Brand Car Battery Sales in Medan
Authors: Vincent Yen
Published: November 2023

This study aims to determine the effect of Segmentation on Sales at PT. Mega Anugrah Mandiri, to determine the effect of Target on Sales at PT. Mega Anugrah Mandiri, to determine the effect of Segmentation and Target on Sales at PT. Mega Anugrah Mandiri. The research methodology used is descriptive quantitative method. The type of data used in this study is quantitative data, namely data obtained in the form of numbers or numbers. Sources of data in the form of primary data and secondary data. Primary data obtained from the results of distributing questionnaires to respondents, secondary data obtained from data and literature relating to the problems discussed. The research population that will be used in the study are all consumers who made purchases at the company during the 2020 period as many as 1,039 consumers. By using the Slovin formula with an error rate of 10%, the number of samples  obtained is 50 respondents The results of this study are supported by the value of R square (R2) = 0.138, meaning that the Sales variable can be explained by the Segmentation and Target variables of 13.8% while the remaining 86.2% is influenced by other factors originating from outside this research model. such as product quality, consumer behavior, business communication, service, satisfaction, and other variables.
The Effect of Ownership The Effect of Tax Audit, Tax Amnesty and Non-Taxable Income on Income Tax Receipts at the Medan City Pratama Tax Service Office
Authors: Fiona HO
Published: November 2023

This study aims to determine the effect of Tax Examination, Tax Amnesty and Non-Taxable Income on Income Tax Receipts at Medan City Tax Service Office. The population in this study is the taxpayer registered at the Medan City Tax Service Office. Samples taken from 20 taxpayer using accidental sampling method. The results showed that Tax Examination affected Income Tax Receipts. The results showed that Tax Amnesty affected Income Tax Receipts. The results showed that Non-Taxable Income affected Income Tax Receipts. F test results show that Tax Examination, Tax Amnesty and Non-Taxable Income affected Income Tax Receipts. The results of the coefficient of determination test show that the Income Tax Receipts variables can be explained by Tax Examination, Tax Amnesty and Non-Taxable Income while the remaining Income Tax Receipts variables can be explained by other variable not examined in this study such as Effectiveness of Tax Administration, Taxpayer Awareness, and Taxpayer Compliance.
The Effect of Leverage and Liquidity on Firm Value with Profitability as an Intervening Variable in Retail Trading Companies Listed on the Indonesian Stock Exchange in 2016-2019
Authors: Syahrizal Chalil
Published: November 2023

The purpose of this study was to determine the effect of leverage and liquidity on firm value through profitability in retail trading companies. Sampling was taken using purposive sampling method. There are 21 trading companies listed on the Indonesian stock exchange during the period 2016 – 2019. The analytical technique used in this study is the Partial Least Square (PLS) analysis technique using SmartPLS 3.0 software. The results of this study indicate that leverage has a negative and significant effect on firm value and has a negative and significant effect on profitability. Liquidity has a negative and significant effect on firm value and has a significant effect on profitability. Profitability has a significant effect on firm value and profitability is not able to mediate the effect of leverage and liquidity on firm value.
Pengaruh Pengetahuan Wajib Pajak, Sanksi Perpajakan, dan Kesadaran Wajib Pajak terhadap Kemauan Membayar Pajak pada Wajib Pajak Orang Pribadi (Studi Kasus pada Mahasiswa STIE Eka Prasetya Medan)
Authors: Tri Wulandari  , Muammar Rinaldi  , Yuwanti Anlikie
Published: November 2023

This research aims to know the effect of Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness on Willingness to Pay Taxes partially and simultaneously on Individual Taxpayers (Case Study on STIE Eka Prasetya Medan Student). The population used in this research were students of class 17, class 18, and class 19 STIE Eka Prasetya Medan, totaling 845 people. Samples were taken as many as 90 respondents using the Slovin formula. The results of partial hypothesis testing show that Taxpayer Knowledge has a significant effect on Willingness to Pay Taxes. The results of partial hypothesis testing show that Tax Sanctions have no effect and are not significant on Willingness to Pay Taxes. The results of partial hypothesis testing show that Taxpayer Awareness has a significant effect on Willingness to Pay Taxes. The results of simultaneous hypothesis testing show that Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness have a significant effect on Willingness to Pay Taxes. The results of the coefficient of determination shows that 49,1% Willingness to Pay Taxes can be explained by Taxpayer Knowledge, Tax Sanctions, and Taxpayer Awareness, while the remaining 50,9% is explained by other variables such as Taxpayer Environment, Quality Services, and Perceptions of the Effectiveness of the Taxation System.
Analysis of Service Quality and Sales Promotion on Consumer Decisions in Using the Grab Bike Application
Authors: Agus Rahmadsyah  , Sri Rezeki
Published: November 2023

This study aims to determine the effect of Service Quality on Decisions to Use on Grab Bikes, determine the effect of Sales Promotion on Decisions to Use on Grab Bikes, determine the effect of Service Quality and Sales Promotion on Decisions to Use on Grab Bikes. The population in this study were all students of STIE Eka Prasetya as many as 1,122 students from 2017 to 2020. Using the Slovin formula with an error rate of 10%, the total sample size was 92 respondents. The results of the study show that Service Quality and Sales Promotion partially have a positive and significant effect on the Decision to Use Grab Bike consumers. The results of the study show that Service Quality and Sales Promotion simultaneously have a positive and significant effect on the Decision to Use Grab Bike consumers. The results of this study are supported by the value of R square (R2) which means that Service Quality and Sales Promotion have an influence on the Decision to Use. While the rest is influenced by other factors that come from outside this research model such as advertising, consumer behavior, satisfaction, loyalty, price and other variables.
The Effect of Audit Opinion, Financial Distress, Company Growth on Audit Switching in Manufacturing Companies Listed on the Indonesia Stock Exchange
Authors: Muhammad Ridha Habibi Z  , Faisal  , Nova Mahendra
Published: November 2023

This study aims to determine the effect of Audit Opinion, Financial Distress, Company Growth on Audit Switching partially and simultaneously in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The population in this study are manufacturing companies listed on the Indonesia Stock Exchange, as many as 177 companies. From the population, selected by purposive sampling technique and obtained as many as 47. The results partially show that opinion has no effect and is not significant, Financial Distress has no and no significant effect on Auditor Switching, while Company Growth has a significant effect on Auditor Switching. The results of the study simultaneously show that Audit Opinion, Financial Distress, Company Growth have a significant effect on Auditor Switching. The coefficient of determination (Nagelkerke's R Square) explains that Auditor Switching can be explained by Audit Opinion, Financial Distress, Company Growth. While the remainder of the Auditor Switching variable can be explained by other variables not examined in this study, such as management turnover, the size of the Public Accounting Firm.
Analisis Profesionalisme, Independensi dan Pengalaman, Terhadap Pencegahan Kecurangan Perusahaan
Authors: Frenky Situmorang
Published: November 2023

The purpose of this study is to determine how much influence the Experience, Independence, and Professionalism Against Cheating Prevention. The research methodology used is quantitative descriptive method, the unit of analysis in this study is PT. Sumatra Sarana Sekar Sakti and its observation unit are Internal Auditors from PT. Sumatra Sarana Sekar Sakti. The population in this study is the Internal Auditor of PT. Sumatra Sarana Sekar Sakti as many as 30 respondents. The technique of determining the number of samples used in this study is a saturated sample and amounting to 30 respondents. The research method used is the technique of data collection through the distribution of questionnaires conducted systematically based on research objectives. The analytical method used to solve problems and prove hypotheses is descriptive analysis and regression analysis. The results of the t test show that the Experience variable does not effect on Fraud Prevention variable, the Independence variable does not effect on Fraud Prevention variable, and the Professionalism variable has a positive and significant effect on Fraud Prevention variable. The results of the F test show that Experience, Independence and Professionalism simultaneously influence the Fraud Prevention. The coefficient of determination test results (R2) shows that Fraud Prevention is influenced by the Experience, Independence and Professionalism variables, while the remaining is explained by the influence of variables outside the model such as internal control, integrity, and anti-awareness fraud that is not discussed in this study.
STANDARDIZATION ISSUES FOR FECAL CALPROTECTIN MEASUREMENT IN INFLAMMATORY BOWEL DISEASE
Authors: Kerimova K.M. , Ahmedzade G.A. , Babayeva G.H.
Published: November 2023

Fecal calprotectin (FC) is a non-invasive marker of intestinal inflammation that is often used to guide therapeutic decisions in patients with inflammatory bowel disease (IBD). Each step in FC measurement can influence the results, leading to misinterpretation and potentially affecting the management of patients with IBD. To date, FC measurements are highly heterogeneous, and none of the existing methods is generally accepted as a standard. Aim: to provide a clear position on the preanalytical and analytical steps of FC measurement and to minimize the risk of misinterpretation. Materials and methods. A systematic search of the scientific literature was carried out in the PubMed/MEDLINE, EMBASE and Cochrane databases until June 2021 to identify all studies reporting data on FC measurement (for the key phrases "fecal markers of inflammation", "calprotectin", "inflammatory bowel diseases"). Results. Based on available data, quantitative tests should be preferred to measure FC; FC measurements should always be performed using the same method, and factors affecting his levels should be taken into account when interpreting results. Conclusion. FC concentrations determine treatment decisions by physicians. Although FC is playing an increasingly important role in the management of IBD patients, large multicenter studies should be conducted to determine the reproducibility and to confirm the diagnostic accuracy of the available FC tests.
Pelatihan Shalat Komprehensif bagi Warga Muhammadiyah Gandatapa Kabupaten Banyumas
Authors: Wage Wage , Makhful Makhful
Published: November 2023

Shalat yang baik adalah shalat yang dilaksanakan secara komprehensip, baik dari segi aturan fikihnya, kekhusyu’annya maupun filosofinya. Namun sayangnya mayoritas umat Islam belum memahamii hal tersebut. Untuk itu pelatihan shalat secara komprehensip, merupakan kegiatan yang sangat dibutuhkan, apalagi bagi santri senior yang sudah lama mengikuti pengajian dan sudah terbiasa melaksanakan shalat secara rutin, intensif dan berjamaah di masjid/mushala, seperti halnya warga Muhammadiyah Gandatapa Kabupaten Banyumas. Dalam rangka membantu mengatasi permasalahan shalat yang komprehensip diadakanlah kegiatan pengabdian pada masyarakat (IbM) di desa Gandatapa. Bentuk pelaksanaan IbM ini dilakukan dengan mengadakan pelatihan shalat komprehensif bagi warga Muhammadiyah Gandatapa Banyumas. Harapannya setelah adanya kegiatan ini para peserta mampu mengimplementasikan hasil dari pelatihan, terutama untuk kepentingan diri sendiri dan orang terdekat mereka seperti keluarga dan tetangga. Setelah dilakukan pelatihan Tim memperoleh simpulan pertama, materi pelatihan merupakan hal yang diharapkan oleh peserta sehingga peseerta mengikuti kegiatan dengan antusias. Kedua, selama ini para peserta tidak memahami dengan baik apa yang dimaksud shalat komprehensip. Ketiga para peserta selama ini belum bisa melaksanakan shalat komprehensip. Keempat, mayoritas peserta tidak memahami maksud dari doa/bacaan shalat sehingga tidak bisa menghayati shalat yang mereka lakukan. Kelima, mayoritas peserta belum memahami filosofi shalat misalnya apa tujuan dan makna dari gerakan dan bacaan shalat
Pembinaan Religiusitas Anak Yatim pada Orang Tua Yatim di Pimpinan Daerah Aisyiyah Banyumas
Authors: Zakiyah Zakiyah , Hasan Ibnu , Mukarromah Safitri
Published: November 2023

Pengabdian kepada masyarakat bertujuan untuk memberikan pengetahuan, pemahaman, dan keterampilan komprehensif terkait dengan orang tua dalam membina religiusitas anak yatim. Diharapkan dengan pelatihan orangtua lebih memahami dan mempunyai wawasan, kemampuan, dan keterampilan dalam pembinaan religiusitas anak yatim. Metode yang digunakan dengan cara memberikan pemahaman, wawasan, dan keterampilan kepada orang tua anak yatim tentang pembinaan religiusitas anak yatim. Peserta yang dilibatkan adalah para orang tua anak yatim yang menjadi binaan dan mendapatkan santunan dari Pimpinan Daerah Aisyiyah Banyumas. Materi yang disampaikan meliputi: konsep dasar religiusitas dan praktik penyelesaian masalah terkait pembinaan religiusitas anak yatim. Materi disampaikan dengan metode ceramah, tanya jawab, diskusi dan sharing dengan pendekatan parsipatoris aktif. Sementara untuk praktik penyelesaian masalah dilakukan dengan cara memberikan contoh kasus pembinaan religiusitas anak yatim untuk didiskusikan dan dicarikan solusi untuk penyelesaiannya. Tanggapan peserta pelatihan sangat positif dan berharap pelatihan-pelatihan sejenis dapat diadakan secara rutin dan berkesinambungan untuk peningkatan pembinaan religiusitas anak yatim
Meningkatkan Kesadaran Bercocok Tanam pada Anak-anak di Desa Teluk dengan Berpartisipasi dalam Lomba PTP (Pemanfaatan Tanah Pekarangan)
Authors: Nurlaeli Ida , Lestari Nurani Bunga
Published: November 2023

Tujuan dalam artikel ini menjelaskan upaya dalam meningkatkan kesadaran bercocok tanam kepada anak-anak dengan menggunakan lomba pemanfaatan tanah pekarangan Desa Teluk Kabupaten Banyumas. Metode yang digunakan dalam kegiatan pengabdian ini dilakukan dengan lomba dan bimbingan belajar konvensional kepada peserta didik Sekolah Dasar dan diselingi dengan kegiatan bimbingan lomba dan baca, tulis, dan hitung. Kegiatan pelaksanaan pengabdian ini terbagai atas tiga bagian yaitu, pertama, perencanaan dengan melakukan koordinasi dengan pihak mitra untuk mengetahui masalah yang dihadapi dan kebutuhan yang dibutuhkan. Kedua, tindakan berisi mengenai hal yang dilakanakan oleh tim pelaksana dalam menyelesaikan masalah yang dihadapi oleh mitra yang mengkombinasikan antara teori dan praktik. Ketiga, evaluasi dilakukan untuk melakukan evaluasi terhadap proses kegiatan yang telah dilaksanakan. Faktor yang menjadi hambatan dalam pelaksanaan program kerja bercocok tanam yakni kurangnya waktu, sehingga pengerjaan dari persiapan bercocok tanam membutuhkan beberapa kali pertemuan.
Livelihood Changes of Char (Dry Land) Women Due to Involvement in Activities of the Char Livelihood Program
Authors: Uddin Mohammed Nasir , Zannat Fouzia , Hasan Mohammad Maruf , Akter Mst Sharmin , Rahman Md. Zulfikar
Published: November 2023

Climatic hazards are common in Bangladesh on delta and riverine island communities, which are large sandbars formed in riverbeds due to silt and alluvium deposition. Specifically, these hazards are caused by the dynamic erosion and accretion of riverbanks. The natural disaster caused by the subsequent sediment buildup on the riverbed and river bank erosion poses a serious threat to the way of life for the residents of Char, particularly the women, by causing damage to or destruction of houses, crops, and family income. The Char Livelihood Program (CLP) attempted to strengthen women's resilience and sense of empowerment while simultaneously improving their livelihoods, nutrition, access to clean water, sanitation, and hygiene habits of char women. This study was mainly undertaken to investigate the extent of changes in the livelihood status of char women due to the involvement in Char Livelihood Program (CLP), explore the factors that may influence the livelihood changes of the char women due to involvement in the CLP. Besides, the problems faced by the char women while working in CLP were also investigated. Data were collected from four villages of Islampur Upazila (sub-district) under Jamalpur district purposively and analyzed using Multiple Linear Regression Models. The goal was to identify the variables that affect the char women's changes in their livelihood. Findings indicated that involvement in char livelihood program had significant influence on the livelihood of char women. The main factor included years of schooling, family size and knowledge of CLP. Collectively, the factors explained 32.3% variation in the livelihood changes of char women. The most influential challenges, from highest to lowest, included unavailability of transport and poor communication status, and lack of commitment of the service provider. Therefore, in order to overcome these obstacles, efforts must be made to ensure seasonal transportation system and enhance road communication infrastructure to enable char women to move around freely in order to carry agricultural products and to connect with relevant stakeholders for better farming and income operations.
A Study on Utilisation Pattern of E-tools (ICT-tools) by Extension Personnel Working in Developmental Departments in Vijayapur District, Karnataka, India
Authors: Prem Kishor S. N.  , Jahagirdar K. A. , Jadhav Abhishek , Raghuprasad K. P.
Published: November 2023

The use of Internet and mobile by extension personnel is now very common in India. Extension personnel use the Internet for social, research and educational purposes. This study focused on exploring the utilisation pattern of extension personnel about e-tools. The data were collected from 135 extension personnel through pre-tested interview schedule, where the questions were designed to generate information on, e-tools (ICT-tools) usage, information needs and the actual use of e-tools. The results identified overall utilization about e-tools; it was found that, 35.56 per cent of the extension personnel belonged to high utilization category of e-tools. Further, it indicated the extent of utilisation of e-tools in the order of priority were;’Whats App group’ (82.96 %), followed by ‘Krishi Marata Vahini’ (22.96 %), ‘Raitamitra’ (20.74 %), ‘Video conference’ (10.37 %), ‘KMAS’ (8.89 %), ‘Information kiosk’ (8.89 %) and ‘Agromet advisory Service’ (2.22 %). While coming to the purpose of utilisation of e-tools, ’Whats App group’, ‘krishi marata vahini’ and ‘Raitamitra’,  are most commonly used for their personal and professional work. While the extension personnel had low utilization of e-tools like can be increased only through the education and training. It can be overwhelmed with more research, experience and training programe. Extension personnel should be made aware about e-tools and need to be trained on use of e-tools.
Effect of the Interaction of Nutrient Sources on the Growth, Yield and Quality of Tomato (Solanum lycopersicum L.)
Authors: Raghuwanshi Omveer Singh , Nagaich K. N. , Pandey Devesh
Published: November 2023

The present field investigation was conducted in the years 2021 and 2022 at Horticultural Farm, Faculty of Agriculture Science & Technology, Mansarovar Global University, Sehore (Madhya Pradesh). The experiment was carried out to find out the interaction effect of various sources of nutrients on the growth, yield, and quality of tomatoes. The study comprised a total of 16 different treatment combinations of inorganic plant nutrients; biofertilizers included a control. It was found that the application of treatment T8 (Azotobacter 1 kg/ha + 120kg N2 + 60kg P2O5) recorded significantly higher growth attributes (number of branches per plant), days to first flowering, and days to first picking crop duration than the control. It has been determined that the maximum yield of 409.82 q ha-1 was recorded in treatment T8, followed by treatment T12 (Azospirillum 1 kg/ha + 120 kg N2 + 60 kg P2O5) and T16 total yields of 394.74 q ha-1 and 361.91 ha-1. The maximum TSS of 5.45 °brix was recorded in treatment T12 (Azospirillum 1 kg/ha + 120 kg N2 + 60 kg P2O5), followed by treatment T8 (Azotobacter 1 kg/ha + 120 kg N2 + 60 kg P2O5) over the control. The ascorbic acid content of 33.56 mg per 100 ml of juice was recorded in treatment T7 (Azotobacter 1 kg/ha + 80 kg N2+ 40 kg P2O5), followed by treatment T11 (Azospirillum 1 kg/ha + 80 kg N2+ 40 kg P2O5) over treatment T1 (Control). The results obtained during the investigation with different combinations of nutrient sources of inorganic fertilizers and biofertilizers on the growth, yield, and quality of tomato (Solanum lycopersicum L.) Hence, it is concluded that application of biofertilizers and inorganic fertilizers with the combination significantly effect on growth parameters, yield attributing characters and fruit quality characters also significantly affected were maximum in Azotobacter 1 kg/ha + 120 kg Nitrogen + 60 kg Phosphorus.
The Role of Innovation Spaces towards the Youth's Engagement in Entrepreneurship; A Case of Innovation Spaces in the Iringa Region
Authors: Augustino Augustino Festus , Kisawike Blandina , Ng’elenge Haji
Published: November 2023

Aims: This research carefully assessed the role of innovation spaces towards the youth's engagement in entrepreneurship, with independent variables; entrepreneurship training, funding, co-working space, and entrepreneurship competition.

Study Design: The design of this study is a convergent parallel design.

Place and Duration of Study: The study was carried out at the Kiota hub, Tatua hub, and Rlabs in the Iringa region, between November 2022 and September 2023.

Methodology: Data, both quantitative and qualitative, were collected from 90 respondents (87 youth entrepreneurs, 3 hub managers), utilizing closed-ended questionnaires and semi-structured interviews. Quantitative data underwent descriptive and inferential analyses whereas qualitative data were analyzed thematically.

Results: All 90 respondents participated successfully, hence a response rate of 100%. The correlation coefficient and P-values for the role of entrepreneurship training, funding, co-working space and entrepreneurship competition are (.703, P=.000), (.738, P=.000), (.511, P=.000) and (.698, P=.000) respectively, confirming their statistical significances towards the engagement of the youth in entrepreneurship. Also, thematic analysis results indicate that entrepreneurship training transforms mindsets and equips youths with entrepreneurial skills, funding is crucial for covering the startup costs, co-working spaces foster a co-creation culture and networking, and entrepreneurship competitions are natural motivators towards the youth's engagement in entrepreneurship.

Conclusion: Entrepreneurship training, funding, co-working space, and entrepreneurship competition play significant roles towards the youth's engagement in entrepreneurship. The findings of this research offer valuable insights for innovation spaces to work on the factors that truly contribute towards youths’ entrepreneurship engagement; educational institutions to design learning models that inspire the application of knowledge and establish innovation spaces to promote youth entrepreneurship; and the government to review policies that hinder the engagement of the youth in entrepreneurship.
Mobile Phone Technology, Agency Banking Services, Online Banking Services and Financial Inclusion of Small and Medium Enterprises in Kenya
Authors: Pyoko Oliver Mukweyi , Akims Malgit Amos , Nyachae Samuel Moragia , Mbugua Levi
Published: November 2023

The study sought to examine the effect of mobile phone technology, agency banking services and online banking services on financial inclusion of Small and Medium Enterprises in Kenya. This study originates from the Doctoral dissertation of the first author where the co-authors served as supervisors. Technology Acceptance Model and Asymmetric Information Theory were adopted. The study adopted explanatory research design. The top 100 Small Medium Enterprises in Kenya constitute the target population and the sample size was 200 based on purposive sampling technique and simple random sampling where two respondents were picked from each Small Medium Enterprises of interest. Multiple regression technique was used for the analysis of data. A response rate of 81.5 percent was achieved. Primary data was used which was collected using a questionnaire. The study used multiple regression analysis. It was established that mobile phone technology and agency banking services had insignificant effect on financial inclusion of small and medium enterprises in Kenya. The study found that online banking services had significant effect on financial inclusion of small and medium enterprises in Kenya. The study recommends that business managers should capitalize on the underlying benefits of online banking by fully utilizing and exploring its various services. Online banking services should be supported and enhanced by the government in view of its importance in fostering financial service accessibility which in turn improves financial inclusion. Further studies can evaluate the effect of mobile phone technology and agency banking services on financial inclusion of small and medium enterprises in Kenya based on a different methodology.
Relationship between Human Capital Development and Job Performance of Business Educators: A Study in Tertiary Institutions in Ekiti State, Nigeria
Authors: Mary Ogunleye Funmilola , Ayoola Yahaya Kamorudeen
Published: November 2023

The study was on relationship between human capital development and job performance of business educators in tertiary institution in Ekiti state. Three research questions were raised and three hypotheses were formulated and tested at 0.05 level of significance. The study adopted correlational survey research design. The population of the study comprised 40 lecturers in business education and Office Technology and Management departments from three Universities and Federal Polytechnic, Ado Ekiti respectively. All the lecturers were used since the population was manageable. The instrument used was a questionnaire titled Human Resources and Job Performance Questionnaire (HRJPQ). The instrument was given to experts in Business Education for content and face validity. The internal consistency of the instrument was ascertained using Cronbach alpha with a Coefficient value of 0.89. The findings revealed that there was a high positive relationship between training and business educators’ job performance, there was a very high positive relationship between mentoring and business educators’ job performance and there was moderate positive relationship between performance appraisal and business educators’ job performance. The findings also revealed that training, mentoring and performance appraisal is significant positive predictor of business educator’s job performance. Based on the findings, it was recommended that Management of tertiary institutions in Ekiti state need to establish a widely spread evaluation scheme to enhance performance of business educators, they should also offer training programs to business educators based on training needs which is identified through regular performance appraisal review and provide mentoring programme for them to meet their expected performance.