bluuebunny/crossref_metadata_2025 huggingface dataset:
HUBUNGAN POLA ASUH ORANG TUA DAN KELUARGA DENGAN KEJADIAN DIARE PADA BALITA DI WILAYAH KERJA PUSKESMAS BIREM BAYEUN KECAMATAN BIREM BAYEUN KABUPATEN ACEH TIMUR TAHUN 2018
Authors: . Zuhrah , . Agusdin , . Mariamu
Published: January 2021

ABSTRAK Diare merupakan kondisi dimana seseorang mengalami buang air besar lebih dari tiga kali sehari dengan konsistensi cair. Penyakit diare merupakan penyakit endemis di Indonesia dan juga merupakan penyakit potensial Kejadian Luar Biasa (KLB) yang sering disertai dengan kematian. Prevalensi tertinggi kasus diare terjadi pada kelompok umur balita. Hal ini disebabkan karena daya tahan tubuh balita yang masih lemah. Tujuan penelitian ini untuk mengetahui hubungan pola asuh orang tua dan keluarga dengan kejadian diare pada balita di Wilayah Kerja Puskesmas Birem Bayeun Kecamatan Birem Bayeun Kabupaten Aceh Timur tahun 2018.Desain penelitian yang digunakan adalah analitik dengan rancangan cross sectional. Populasi dari penelitian ini adalah seluruh balita di wilayah kerja Puskesmas Birem Bayeun Kecamatan Birem Bayeun Kabupaten Aceh Timur tahun 2017 yang berjumlah 197 anak. Pengambilan sampel menggunakan rumus Slovin, didapatkan sebanyak 66 sampel. Penelitian dilaksanakan dari tanggal 21-27 Juni 2018 menggunakan kuesioner dengan cara wawancara. Uji statistik menggunakan uji chi-square.Hasil penelitian menunjukkan bahwa dari 66 responden (100%) terdapat 39 balita (59,1%) yang tidak mengalami kejadian diare dan 27 balita (40,9%) yang mengalami kejadian diare. Secara statistik ada hubungan pola asuh orang tua (p value = 0,000) dan keluarga (p value = 0,000) dengan kejadian diare pada balita di Wilayah Kerja Puskesmas Birem Bayeun Kecamatan Birem Bayeun Kabupaten Aceh Timur tahun 2018.Bagi masyarakat, khususnya ibu-ibu yang memiliki balira agar lebih menambah wawasan mengenai diare, terutama mengenai pencegahan diare.  Kata Kunci               :  Kejadian Diare, Pola Asuh Orang Tua, KeluargaDaftar Pustaka         :  27 (2011-2018)
Determinan Faktor Yang Berhubungan Dengan Kejadian Berat Badan Lahir Rendah (BBLR) Di Rumah Sakit Umum Daerah Zainoel Abidin Banda Aceh
Authors: Dhirah Ulfa Husna , Ulviara Dian , Rosdiana Eva , . Marniati
Published: January 2021

AbstrakKejadian BBLR jika tidak ditangani maka dapat menimbulkan permasalahan pada sistem organ tubuh seperti gangguan pernafasan, sistem pencernaan, dan persyarafan. Data dari Dinas Kesehatan Provinsi Aceh bayi BBLR sebanyak 1,5% dari 100.265 kelahiran hidup dan di tahun 2016 kasus BBLR sebanyak 2% dari 116.816 kelahiran hidup. Untuk mengetahui faktor usia, paritas, komplikasi kehamilan dan hamil kembar yang berhubungan dengan kejadian BBLR. Penelitian ini bersifat analitik dengan pendekatan case control. Teknik pengambilan sampel dilakukan secara random sampling, dengan perbandingan 1:1 yaitu kelompok kasus ibu bersalin yang mengalami BBLR dan  kelompok kontrol ibu bersalin normal sebanyak 42 orang. Analisa data dilakukan dengan menggunakan uji statistik chi-square dengan batas kemaknaan 95% (P < 0,05) dan nilai OR. Analisa univariat didapatkan yaitu umur berisiko 22 responden (52,4%), paritas primipara/multipara 29 responden (69,0%), tidak ada komplikasi kehamilan 24 responden (57,1%), dan tidak ada hamil kembar 33 responden (78,6%). Analisa bivariat yaitu ada hubungan umur (P-value=0,031, OR=5,000, paritas (P-value=0,026, OR=5,667), komplikasi kehamilan (P-value=0,029, OR=4,200), dan  hamil kembar (P-value=0,044, OR = 2,400) dengan kejadian BBLR.  Ada hubungan umur, paritas dan komplikasi kehamilan dengan kejadian BBLR, tidak ada hubungan hamil kembar dengan kejadian BBLR. Diharapkan agar tenaga kesehatan dapat memberikan penyuluhan kesehatan pada calon  ibu dan ibu hamil agar mempersiapkan fisik, mental maupun psikologis saat hamil dan bersalin agar nantinya dapat melahirkan anak yg sehat dan normal seperti yang diharapkan semua orang.Kata kunci       :           BBLR, Umur, Paritas, Komplikasi Kehamilan, Hamil Kembar
HUBUNGAN PENGGUNAAN KONTRASEPSI PROGESTIN (PIL) PADA IBU MENYUSUI DENGAN KECUKUPAN PRODUKSI ASI DI WILAYAH KERJA PUSKESMAS INDRAPURI ACEH BESAR
Authors: Husna Asmaul , Rahmi Nuzulul
Published: January 2021

AbstrakProses pemberian ASI dilakukan melalui kegiatan laktasi. Proses laktasi merupakan proses produksi dan sekresi ASI. Secara fisiologis, laktasi bergantung pada 4 proses, yaitu proses pengembangan jaringan penghasil ASI dalam payudara, proses yang memicu produksi ASI setelah melahirkan, proses untuk mempertahankan produksi ASI dan proses sekresi ASI. Proses-proses ini berlangsung dari masa kehamilan hingga melahirkan dan akhirnya menyusui (WHO, 2018). Untuk mengetahui hubungan penggunaan kontrasepsi progestin pada ibu menyusui dengan kecukupan Asi. Penelitian ini dilakukan di wilayah kerja  Puskesmas indrapuri aceh besar pada tanggal 8-13 Juni 2020. Populasi dari penelitian ini adalah seluruh ibu yang mempunyai ibu menyusui di wilayah kerja Puskesmas Indrapuri Aceh Besar berjumlah 125. Jadi jumlah total sampel penelitian ini adalah 48  ibu menyusui dengan kontrasepsi progestrin dan 48 ibu menyusui yang tidak menggunakan kontrasepsi progestrin. Hasil analisis bivariat di dapat bahwa Berdasarkan hasil penelitian yang telah dilakukan maka penelitian dapat mengumpulkan hasil dari penenelitian sebagai berikut terdapat tidak ada hubungan yang bermakna kecukupan ASI dengan penggunaan kontrasepsi progestin (Pil) di Wilayah Kerja Puskesmas Indrapuri Kabupaten Aceh Besar (p>0,05) dan ibu yang menggunakan kontrasepsi progestin 0,5 kali berpeluang tidak cukup ASI dibandingkan dengan ibu yang tidak menggunakan kontrasepsi progestin dengan Hasil Uji chi square test diperoleh nilai p value 0,403 dengan nilai OR sebesar 0,533. Kata kunci : Penggunaan Kontrasepsi Progestin (Pil)
ANALISIS KUALITATIF KEPUASAN PASIEN TERHADAP PELAYANAN KESEHATAN GIGI DI POLI KLINIK GIGI DAN MULUT DI RSUD TGK CHIK DITIRO SIGLI
Authors: Rohana Sofyana Cut , Harahap Juliandi , Zein Umar
Published: January 2021

Pada saat ini pelayanan kesehatan gigi perlu mendapatkan perhatian, khususnya masyarakat yang kurang mengerti akan pentingnya menjaga kesehatan gigi. Apabila masalah karies/gigi berlubang dibiarkan dan kecenderungan peningkatannya di masa mendatang tidak dicegah, dampaknya akan sangat merugikan. Penelitian bertujuan untuk memperoleh gambaran kepuasan pasien terhadap pelayanan kesehatan gigi di Poliklinik Gigi dan Mulut di RSUD Tgk. Chik Ditiro Sigli tahun  2020. Desain penelitian menggunakan penelitian kualitatif dengan pendekatan deskriptif. Informan dalam penelitian ini adalah pasien yang berkunjung ke Poliklinik Gigi dan Mulut RSUD Tgk Chik Ditiro Sigli sebanyak 6 orang yang terdiri dari pasien umum sebanyak 2 orang, pasien BPJS/ASKES sebanyak 2 orang dan pasien inhealth sebanyak 2 orang. Teknik analisis data dengan  reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa dari 6 informan rata-rata jawaban mereka adalah : Berdasarkan kehandalan belum puas karena proses penerimaan pasien masih sulit dan pelayanan tenaga kesehatan tidak maksimal.Berdasarkan daya tanggap belum puas karena perawat tidak memberikan penjelasan informasi secara maksimal dan tidak segera datang ketika di butuhkan, berdasarkan jaminan puas karena dokter mampu memberikan jaminan kesembuhan pada pasien. berdasarkan empati belum puas tenaga kesehatan tidak memberikan perhatian pada pasien dan tidak menjelaskan informasi terkait pelayanan kesehatan gigi serta tidak menjelaskan prosedur pemeriksaan, berdasarkan tampilan fisik belum puas ruangan poliklinik gigi dan mulut terlalu kecil dan tidak nyaman serta kurang terjaga privasinya. Kesimpulan yang didapat dari hasil penelitian ini yaitu selain dimensi jaminan informan belum puas terhadap pelayanan yang berkunjung ke Poliklinik Gigi dan Mulut RSUD Tgk Chik Ditiro Sigli. Diharapkan  kepada rumah sakit agar dapat mempertahankan kepuasan pasien dengan meningkatkan lagi mutu pelayanan kesehatan gigi dan mulut dengan memperhatikan berbagai dimensi, yaitu dimensi kehandalan, daya tanggap, jaminan, empati dan tampilan fisik. Kata Kunci : Kepuasaan, Kehandalan, Daya Tanggap, Jaminan, Empati Dan Tampilan Fisik.
EFEKTIFITAS PEMBERIAN OBAT TRADISIONAL LANCAU WOLIO TERHADAP INVOLUSI UTERUS DAN ESTETIKA KECANTIKAN PADA IBU NIFAS DI KOTA BAUBAU
Authors: Anita Anita , Ernawati Sri
Published: January 2021

ABSTRAK Pengobatan tradisional tidak hanya digunakan sebagai obat penyembuhan penyakit infeksi, kronik, maupun akut saja tetapi juga sering digunakan dalam berbagai perawatan diantaranya adalah perawatan masa nifas, Perempuan suku Buton mempunyai tradisi pengobatan tradisional dalam perawatan masa nifas yang sering dikenal masyarakat dengan nama Lancau Wolio. Jenis penelitian desain eksperimental dengan rancangan pretest-posttest with control group. sampel dalam penelitian ini ibu nifas sebanyak 40 orang dibagi menjadi 2 kelompok, kelomok intervensi ibu yang mengonsumsi lancau wolio dan kelompok kontol ibu yang tidak mengonsumsi lancau wolio . Pemberian intervensi dilakukan selama 2 minggu. Analisa data menggunakan Uji paired t test dan uji independent t test.Hasil penelitian menunjukan ada perbedaan involusio uterus antara dua kelompok setelah 2 minggu perlakuan, dengan p value 0,010<0,05 untuk diameter uterus dengan penurunan rerata kelompok intervensi 31,70% dan kelompok kontol 40,04% dan panjang uterus pvalue 0,004<0,05 dengan penurunan ratarata untuk kelompok intervensi 41,37% dan kelompok control 26.16%. dan untuk berat badan tidak ada perbedaan dengan nilai pvalue 0,812>0,05 namun terdapat penurunan sebesar 7,09 pada kelompok intervensi dan 3,52% pada kelomok kontrol.Kata kunci: Involusi Uterus, Estetika Kecantikan, Masa Nifas, Lancau Wolio
EFEKTIVITAS LATIHAN RANGE OF MOTION PADA PASIEN STROKE DI RUMAH SAKIT SITI HAJAR
Authors: Anggriani Anggriani , Aini Nurul , Sulaiman Sulaiman
Published: January 2021

AbstrakPrevalensi stroke terus bertambah seiring bertambahnya usia hidup. Penelitian ini dilakukan di Rumah Sakit  Siti Hajar. Penelitian ini bertujuan untuk mengetahui sejauh mana efektifitas pemberian latihan  ROM terhadap kekuatan Otot Ekstremitas pada Pasien Stroke. Desain penelitian ini dengan menggunakan quasi eksperimen dengan jumlah sampel 30 menggunakan one group pre-post desain. Tehnik pengambilan sampel secara purposif sampling. Analisa data  menggunakan uji Wilcoxon Match Pairs. Terdapat peningkatan otot sesudah dilakukan intervensi sebesar 1.8, sedangkan kekuatan otot terjadi  sampai dengan kondisi 5 (normal ) setelah dilakukan intervensi sebanyak 40%.Kata Kunci :Range of Motion, Stroke, Kekuatan Otot
EVALUASI PENGGUNAAN ANTIBIOTIK DENGAN METODE ATC/DDD DAN DU 90% DI PUSKESMAS PAYO SELINCAH KOTA JAMBI PERIODE 2017-2019
Authors: Rusliansyah Rusliansyah , Andriani Yuni , Andriani Medi
Published: January 2021

AbstrakPenggunaan antibiotik yang meningkat dapat menimbulkan berbagai permasalahan dan ancaman global bagi kesehatan, penyalahgunaan medis terkait obat antibiotik dapat menyebabkan resistensi antiobiotik, mengakibatkan kurangnya obat-obatan yang efektif dan peningkatan biaya perawatan kesehatan dan sedikitnya penelitian dibeberapa Puskesmas di Indonesia maupun di Kota Jambi khususnya di Puskesmas Payo Selincah, sehingga penelitian ini bertujuan untuk mengetahui pola penggunaan obat antibiotik. ATC/DDD dan DU 90% adalah suatu metode kuantitatif yang digunakan dalam penelitian penggunaan obat untuk mengetahui dan meningkatkan kualitas penggunaan obat. Hasil yang didapatkan dari obat yang paling sering digunakan ialah amoxicillin, ciprofloxacin, cefadroxil dan kloramfenikol. Didapatkan dari tahun 2017-2019 penggunaan obat amoxicillin dan ciprofloksasin masuk dalam segmen DU 90% dari total penggunaan sehingga perlu dipantau karena berpotensi sebagai penyebab resistensi bakteri terhadap antibiotik. Kata kunci : Antibiotik, ATC/DDD, Segmen DU 90%.
Faktor-Faktor Yang Berhubungan Dengan Pengelolaan Air Minum Rumah Tangga Di Desa Tambang Emas Kabupaten Merangin
Authors: Ningsih Yuni Fitri , Suroso Suroso , Kurniawati Eti
Published: January 2021

ABSTRAK Air merupakan sumber daya alam yang diperlukan untuk hajad hidup orang banyak, bahkan oleh semua makhluk hidup. Ketersediaan sarana ini jika kondisinya tidak memenuhi syarat maka dapat memungkinkan terjadinya pencemaran, sehingga dapat menimbulkan penyakit-penyakit yang berhubungan dengan air seperti penyakit diare, kolera, cacingan dan penyakit kulit. Penelitian ini bertujuan untuk mengetahui fator-faktor yang berhubungan dengan pengelolaan air minum rumah tangga di Desa Tambang Emas. Penelitian ini merupakan penelitian kuantitatif dengan desain cross sectional. Penelitian dilakukan di Dusun Rimba Mulya Desa Tambang Emas pada bulan Juli s/d Agustus 2020. Sampel penelitian adalah ibu rumah tangga (IRT) di Dusun Rimba Mulya Desa Tambang Emas sebanyak 73 orang. Teknik pengambilan sampel menggunakan teknik simple random sampling. Instrumen yang digunakan adalah kuesioner. Teknik pengumpulan data dengan metode wawancara. Data dianalsis menggunakan uji statistik yaitu uji chi-square. Hasil penelitian diketahui bahwa 50,7% responden memiliki perilaku baik dalam pengelolaan air minum rumah tangga, sebanyak 67,1% responden memiliki pengetahuan baik, sebanyak 57,5% responden memiliki sikap baik dan sebanyak 46,6% responden memiliki peran petugas kesehatan baik. Hasil bivariat menunjukkan bahwa ada hubungan antara pengetahuan (p=0,001), sikap (p=0,046) dan peran petugas kesehatan (p=0,045) dengan pengelolaan air minum rumah tangga di Desa Tambang Emas tahun 2020. Diharapkan kepada puskesmas untuk memberikan penyuluhan kesehatan kepada ibu-ibu rumah tangga. Materi penyuluhan yang dapat diberikan antara lain cara-cara pengelolaan air minum rumah tangga serta penyakit-penyakit yang disebabkan oleh air minum yang tidak dikelola dengan baik. Kata Kunci      :  Pengelolaan Air Minum, Pengetahuan, Sikap, Peran Petugas Kesehatan
HUBUNGAN KARAKTERISTIK IBU DENGAN PEMBERIAN ASI EKSKLUSIF
Authors: Abd. Hakim Abd. Hakim
Published: January 2021

AbstrakPembangunan Sumber Daya Manusia merupakan suatu yang sangat penting dan harus mendapat perhatian serius sejak dini.  Anak yang baru lahir perlu dipersiapkan agar tumbuh sehat dan cerdas, karena mereka aset bangsa yang memegang peranan di masa depan.  Program pemberian ASI Eksklusif menjadi penting.  PP No. 33 Tahun 2012 tentang Pemberian ASI Eksklusif, sebagai bukti bahwa Pemerintah menaruh perhatian yang tinggi.  Agar program tersebut berhasil dengan baik perlu dukungan berbagai pihak.  Sementara itu, berdasarkan data BPS pada tahun 2018, bayi berusia kurang dari enam bulan yang mendapat ASI Eksklusif di Provinsi Aceh relatif sedikit yaitu 33,33 persen.  Penelitian ini bertujuan untuk mengidentifikasi dan mengkaji karakteristik ibu menyusui dan variabel yang berhubungan dengan pemberian ASI Eksklusif.  Data yang digunakan adalah data hasil Survei Sosial Ekonomi Nasional (Susenas) Provinsi Aceh tahun 2019.  Empat variabel dipilih dan diuji  menggunakan alat uji statistik chi square dengan tingkat signifikan 5%.  Berdasarkan hasil uji chi square, variabel yang berhubungan secara nyata dengan pemberian ASI Eksklusif adalah tingkat pendidikan, status bekerja, dan tempat melahirkan.  Sedangkan umur ibu tidak terdapat hubungan yang nyata dengan pemberian ASI Eksklusif.Kata Kunci: ASI Eksklusif, Karakteristik Ibu, Tempat melahirkan.
PEMAHAMAN IBU HAMIL TENTANG UPAYA PENCEGAHAN INFEKSI COVID-19 SELAMA KEHAMILAN
Authors: Siregar Ronni Naudur , Aritonang Juneris , Anita Surya
Published: January 2021

AbstrakIndonesia merupakan salah satu negara yang terjangkit pandemi Corona Virus Disease-19 (COVID-19) dengan angka kejadian terkonfirmasi (kasus baru) yang bertambah secara fluktuatif. Situasi pandemi COVID-19 ini memerlukan pemahaman dalam upaya pencegahan infeksi COVID-19. Jenis penelitian adalah kuantitatif dengan desain deskriptif . data yang diperoleh melalui kuesioner kepada ibu hamil sebagai sample yang berkunjung pada saat penelitian berlangsung (accidental sampling). Dari hasil penelitian didapati mayoritas responden (57%) memiliki pemahaman yang kurang tentang upaya pencegahan infeksi COVID-19. Perlu dilakukan upaya untuk peningkatan pemahaman ibu hamil upaya pencegahan penularan COVID-19 agar dapat menekan jumlah kasus yang kian meningkat. Kata Kunci : Pemahaman, ibu hamil, pencegahan COVID-19
PENGGUNAAN ANTIBIOTIK RESTRIKSI PADA PASIEN GEA, ISK DAN DEMAM TIFOID DI BANGSAL PENYAKIT DALAM RSUD H. ABDUL MANAP KOTA JAMBI PERIODE 2017-2019
Authors: Lestari Bunga Debi , Andriani Yuni , Rahmadevi Rahmadevi
Published: January 2021

ABSTRAKTingginya penggunaan antibiotik dapat menyebabkan tingginya kejadian resistensi antibiotik. Semua pihak yang berkaitan melakukan berbagai upaya untuk mengatasi masalah tersebut salah satunya dengan antibiotik restriksi atau pembatasan jenis antibiotik. Penelitian ini bertujuan untuk Mengetahui Persentase Penggunaan antibiotik restriksi pada pasien GEA, ISK dan demam tifoid di bangsal penyakit dalam RSUD H. Abdul Manap Kota Jambi periode 2017-2019. Penelitian ini merupakan penelitian deskriptif dengan pengambilan data secara retrospektif yang didasarkan pada data rekam medik dan diperoleh 47 pasien yang sesui dengan kriteria inklusi. Dari hasil penelitian penggunaan antibiotik restriksi lebih banyak ditemukan pasien perempuan dari pada laki-laki serta pada kategori usia remaja akhir ( 17-25 tahun ). Jenis antibiotik restriksi yang digunakan di bangsal penyakit dalam RSUD H. Abdul Manap Kota Jambi periode 2017-2019 adalah ciprofloxacin 20%, levofloxacin 8% dan meropenem 1%. Presentase penggunaan antibiotik restriksi periode 2017-2019 pada diagnosis GEA mengalami peningkatan pada tahun 2017 sebesar 22% dan meningkat menjadi 44% ditahun 2018 dan 2019. Pada diagnosis ISK mengalami penurunan dan peningkatan, yaitu ditahun 2017 sebesar 16%, mengalami peningkatanan menjadi 43% ditahun 2018. Kemudian ditahun 2019 menurun kembali menjadi 29%. Pada diagnosis demam tifoid mengalami penurunan dan peninkatan yaitu pada tahun 2017 sebesar 19%, mengalami penurunan sebesar 12% ditahun 2018. Kemudian ditahun 2019 meningkat menjadi 25%. Kesimpulan yang didapat pada penelitian ini adalah Presentase penggunaan antibiotik restriksi periode 2017-2019 Pada diagnosis GEA sebesar 22%, 44%, dan 44%. Pada diagnosis ISK sebesar 16%, 43%, dan 29%. Pada diagnosis demam tifoid sebesar 19%, 12%, dan 25%.Kata Kunci : Antibiotik Restriksi, Demam Tifoid, ISK, GEA, Resistensi.
Professional Values and Ethics as a Factor of Increasing Trust in the Profession of the Accountant
Authors:   Oles Honchar Dnipro National University, Dnipro, Ukraine, Bondarenko Nataliia , Kryzhanovska Olha ,   Oles Honchar Dnipro National University, Dnipro, Ukraine
Published: January 2021

Accounting is one of the foundations of the business in modern world and an accountant is a specialist whose level of professionalism must be impeccable. Today in Ukraine there is a “crisis of confidence” in the profession of an accountant, caused primarily by violations of ethical standards by specialists and neglect of professional values. The problem is aggravated by the users of accounting services themselves, who try to influence the accountant, satisfying their interests at the expense of others. The purpose of the article is to substantiate the importance of compliance with the basic ethical principles of behavior by accountants in order to restore user confidence in accounting and reporting data, identify the reasons for violation of the code of ethics by accountants and determine the main directions of work of the professional community, the state and the accountants to eliminate the identified problems. It has been determined that compliance with the basic ethical principles by accountants contributes to: the formation of professional values and the development of a conceptual model of accountant behavior at all levels of education (secondary vocational, higher, additional education, advanced training); the implementation of the national code of ethics for professional accountants by adapting it to Ukrainian practice, internal codes of ethics of professional organizations or accounting services; the creating a mechanism for identifying unethical behavior of accountants and introducing an effective system of sanctions for violation of the code of ethics. However, the ways of solving the problems described in the article will give a positive result if the comprehensive work is carried out to ensure compliance with the norms of the code of ethics – from the professional community, the state and the accountants. Most efforts will be fruitless until users of accounting services – employers and clients, as well as the public – begin to place real demands on the ethical behavior of accountants.
Snapshot and Trends of Corporate Governance Research in the Past 5 Years: Statistics and Visual Analysis Based on CiteSpace
Authors:   Sumy National Agrarian University, Sumy, Ukraine, Pasko Oleh , Chen Fuli ,   Sumy National Agrarian University, Sumy, Ukraine, Yao Xuefeng ,   Hongik University, Seoul, South Korea
Published: January 2021

Corporate governance is not only one of the important issues of modern enterprise management, but also a hot topic in academic research. Bibliometric analysis of the current status of global corporate governance research in the past five years can help researchers and decision-makers grasp the main trends in corporate governance at present and in the future. The purpose of this research is to analyze the current status, hot spots and trends of corporate governance research in the past five years. Using the core collection of the WOS database as the data source, we searched English language journals related to corporate governance and obtained 607 literature search results. We utilize bibliometric methods and use CiteSpace to conduct statistical analysis and visual analysis. Through statistical literature publication year, country (region), author and literature citation situation, draw keyword co-occurrence map, research hotspot map, clustering map, burst hotspot map, systematically show the corporate governance research field in the past 5 years Basic information, research hotspots and development trends.The research results show that the number of corporate governance-related documents has continued to increase in the past five years. The United States, the United Kingdom, China, Spain, and Australia are the five countries with the largest number of corporate governance studies. The top 5 most cited authors are M.C. Jensen, A. Shleifer, E.F. Fama, R.La. Porta and P. Gompers. Among the top 10 most cited documents, the most cited are 178 words and the least cited 65 times. Research hotspots in corporate governance include agency theory, emerging market, capital structure, family firms, and real earnings management. Future research trends include merger, ownership concentration, equity and institution.
Determinant of Fraud and Unethical Behavior as Intervening Variable on Local Government in Indonesia
Authors:   Sriwijaya University, Palembang, Indonesia, Rifdayanti Amirah Andika , Wahyudi Tertiarto ,   Sriwijaya University, Palembang, Indonesia, Yusnaini Yusnaini ,   Sriwijaya University, Palembang, Indonesia
Published: January 2021

Among all sectors, the government sector is in second place by the number of frauds. According to the Global Corruption Barometer (2020), Indonesia ranks third in terms of corruption among Asian countries. The purpose of this study is to determine the factors influencing fraud with unethical behavior as intervening variable on local government in Indonesia. Palembang City was included in 14 cities that contributed State Civil Apparatus involved fraud case in Indonesia. Therefore the sample in this study was 165 State Civil Apparatus with a minimum position as financial management staff from 33 Palembang City Government Offices. Data for the study were collected by online questionnaire. For data processing and analysis the author used Smart PLS – software with graphical user interface for variance-based structural equation modeling using the partial least squares path modeling method. The study results show that internal control, compensation suitability, moral reasoning and religiosity had an effect on fraud with unethical behavior as an intervening variable. Internal control is very important to provide protection for agencies against human weakness and to minimize the possibility of errors and actions that are not in accordance with the rules. Proportional compensation can lead to satisfaction with the commission received. Thus, it reduces unethical behavior. An individual's moral reasoning is one of the factors leading to ethical and unethical behavior. Individuals who have a better moral understanding will obey all applicable rules and policies so as to avoid unethical behavior. The level of a person's religiosity can determine a person's behavior because individuals who have a high level of religiosity will obey the values or rules that have been established by their religion. Individuals who have better religious values will find it easier to avoid and overcome fraud.
Tools of the Financial and Economic Mechanism for the Balanced Use of Forestry Land in Ukraine
Authors:   Institute of Agroecology and Nature Management of NААS, Kyiv, Ukraine, Furdychko Orest , Drebot Oksana ,   Institute of Agroecology and Nature Management of NААS, Kyiv, Ukraine, Palianychko Nina ,   Institute of Agroecology and Nature Management of NААS, Kyiv, Ukraine, Dankevych Stepan ,   Institute of Agroecology and Nature Management of NААS, Kyiv, Ukraine
Published: January 2021

This article presents the author's point of view for to improve of the tools of the financial and economic mechanism of balanced use of forestry land with a description of foreign experience and the definition of priorities for Ukraine. The purpose of the study is to provide a theoretical and methodological justification of the characteristics and organizational and economic factors of improving the tools of financial and economic mechanism and their impact on ensuring balanced use of forestry land. Methods used: dialectical method of cognition – for the analysis of laws and regulations and scientific works of scientists on the issue of balanced use of forest land; analysis of the most pressing problems of functioning of economic and financial tools of the financial and economic mechanism of balanced forestry land use in comparison with the European experience; synthesis and logical generalization of conceptual bases of necessity and preconditions for improving tools; monographic – to identify factors for improving tools; graphical, correlation-regression analysis; abstract-logical theoretical generalizations and formulation of conclusions; method of analogies – the transfer of influences that have been found in other territories with similar objects and properties, to the territory under consideration. It was substantiated that adaptation of foreign experience, introduction of international standards to ensure balanced use of forestry land are impossible without the use of such scientifically grounded and environmentally balanced components of the financial and economic mechanism as environmental, economic, financial and organizational tools. Based on foreign experience, a basis has been prepared for improving the taxation of forestry land use in Ukraine. It was proposed to adopt foreign experience regarding the functioning of the economic and organizational instruments of the financial and economic mechanism for the balanced use of forest lands by creating and registering a commodity right to carbon in forests, trading it and monitoring it.
Priority Approaches to Risk Assessment in the Activities of Entities of the Agricultural Sector
Authors:   Academy of Finance and Business Vistula, Warsaw, Poland, Charucka Olga , Vyshnevska Olha ,   Mykolayiv National Agrarian University, Mykolayiv, Ukraine, Kozachenko Liliia ,   Mykolayiv National Agrarian University, Mykolayiv, Ukraine, Kostyrko Alla ,   Mykolayiv National Agrarian University, Mykolayiv, Ukraine
Published: January 2021

The development of spheres of the economy is significantly dependent on changes in the external environment. Increasing the production capacity of enterprises, expanding market opportunities, image positions are formed under the influence of a set of management decisions that is a response to certain changes in the environment. The purpose of the article is to reveal the essence and features of priority approaches to risk assessment in the activities of entities of the agricultural sector. It was proved that identifying effective alternatives is an advantage that allows you to get the planned results, minimize costs and limit the overuse of all types of resources. The effectiveness of analytical assessment can be ensured only under clearly defined conditions of partnership and levels of responsibility, a common goal, which is focused on the development of market eneteties. The supplement formed by the authors is related to possible solutions that can be aimed at bringing market enteties to bankruptcy or fictitious bankruptcy, that is, certain fraudulent actions. The making decisions should take into account all possible scenarios of events and risks. Risk assessment should be aimed at obtaining reliable information on the choice of alternative solutions, which will be focused on the timeliness and adequacy of the formation, adoption and adjustment of decisions taking into account the changing situation, its scale and complexity of practical solutions, threat prejudices. It is advisable to form an effective (adequate) risk management strategy that will ensure the achievement of goals. One of the important rules for organizing the management process should be to optimize the relationship between the level of risk and the possible results of themanagement decisionsimplementation, selected alternatives. The difference in risks in the areas of adjustment of management decisions depends on their scale, which determines the tools for implementing the selected alternatives. An important component of the effectiveness of the assessment is the correct analytical task, the choice of an effective research method and adequate to the situation (input conditions) management decision (management decisions). Analytical assessment and risk prediction in a global world cannot be limited territorially, the global world proves the need to adapt and adjust management decisions by market enteties in view of existing and potential hazards, including environmental ones.
Information Needs of an Environmentally Conscious Society regarding the Functioning of Animal Husbandry Enterprises
Authors:   ", Liudvenko Dmytro ,   Institute of Agrarian Economics",   National Scientific Centre, Kyiv, Ukraine
Published: January 2021

A significant discrepancy between the indicators for assessing the ecological state in Ukraine and global trends is due to shortcomings in the formation of the ecological consciousness of society. One of the ways to improve the ecological situation in the country is to create an effective system of access to public information on the protection of the natural environment. The purpose of the article is to determine the information needs of an environmentally conscious society regarding the functioning of animal husbandry enterprises for the formation of indicators, which provide integrated information about the activities of such enterprises. Today, information on the compliance of the activities of business entities with the requirements of the concept of sustainable development is disclosed in various reporting documents, which led to the formation of integrated reporting. Based on the study results, the system of indicators was formed to provide integrated information on the activities of animal husbandry enterprises. This system includes a number of elements that satisfy the information needs of both internal (employees, owners, in particular shareholders) and external (contractors, product consumers, creditors, investors, government agencies, public organizations) stakeholders. The main directions of the enterprise's activity, which are of the greatest interest to internal and external stakeholders, and are subject to disclosure in non-financial reporting, have been determined. These main directions can be used as the basis for the development of a long-term strategy for the formation of non-financial reporting of such enterprises, which will simplify the preparation of information for its full disclosure. The environmental consciousness of society is gradually growing and there is a high probability that in the near future even potential employees will be interested in the non-financial performance of the enterprise. So, an enterprise's image will grow if it can publish such indicators.
Tools of Financial Support for Agriculture Lending in Ukraine
Authors:   Dmytro Motornyi Tavria State Agrotechnological University, Melitopol, Ukraine, Trusova Nataliya , Radchenko Nataliia ,   Dmytro Motornyi Tavria State Agrotechnological University, Melitopol, Ukraine
Published: January 2021

In the course of their activities, almost every business entity faces the problem of lack of own funds. This problem is especially acute in the agricultural sector. The constraining factor in the development of bank lending to agricultural enterprises, as always, is the high cost of credit resources and significant collateral requirements, which are often not enough to cover the credit obligations of borrowers. The purpose of the article is to analyze the current state of lending to agricultural enterprises in Ukraine and to substantiate the modern instruments of financial support of crediting of agrarian sphere. The authors conducted a comparative analysis of the efficiency of agricultural enterprises, depending on their size; the structure of financial resources is analyzed and the dependence on external sources of financing is proved; an assessment of the dynamics of the volume of credit investments in the agricultural sector. Study results show that the price factor has a negative impact on the formation of credit relations of agricultural enterprises with banking institutions. According to the authors, the promising instruments of financial support for lending to agricultural enterprises include programs of cooperation with international financial organizations, including the European Investment Bank and the German-Ukrainian Fund. It was established that in Ukraine agricultural enterprises are given ample opportunities to attract credit resources. In order to intensify the lending process, it is important to continue the process of improving the mechanism of forming the value of credit resources and to start work on solving the problematic issues of securing credit obligations by agricultural enterprises. On the other hand, agricultural enterprises must work to increase their own investment attractiveness – to form a positive image; to maintain the financial stability of enterprises at the appropriate level; to develop the organizational and financial culture of the enterprise; increase production efficiency; to improve methodological approaches to drawing up business plans taking into account the requirements of international financial organizations, etc.
The Influence of Tax Knowledge, Tax Service Quality, Tax Audit, and Use of Tax Sanctions on Tax Evasion: The Case Study of KPP Pratama Seberang Ulu 1 Palembang
Authors:   Sriwijaya University, Palembang, Indonesia, Khafizah Nurul , Azwardi Azwardi ,   Sriwijaya University, Palembang, Indonesia, Fuadah Lukluk ,   Sriwijaya University, Palembang, Indonesia
Published: January 2021

Tax evasion and tax avoidance and is part of tax planning which aims to reduce the amount of tax payments. As an illegal act, it is clear that tax evasion violates the law so that the practice is not allowed. The tax evasion action is cheating, because taxpayers try to manipulate transactions so that costs arise that reduce income and even cause losses. Tax evasion is detrimental to the state, because the tax value paid by taxpayers is not the value it should be. It could even be that taxpayers are free from tax burden if their income is minus or experiences a loss. The purpose of the study is to find out how tax knowledge, tax service quality, tax audit and use of tax sanctions affect tax evasion, using a basic approach to the theory of attribution. The sample of the study consists of 114 respondents. The materiality and consistency of all factors selected for analysis were verified by testing and using the Cronbach's alpha. According to the results of the study, all factors (knowledge of tax legislation, quality of tax services, tax audit and use of tax sanctions) have a positive and significant impact on the level of tax evasion, i.e. lead to a reduction in such actions by taxpayers. Future research on this topic can be developed by adding research variables; such as the modernization of the tax administration system, transparency of tax spending, audit risk, taxpayer awareness, tax justice, tax regulations, and other variables that may affect tax evasion (tax evasion). In addition the research sample can also expand by increasing the number of respondents in order to represent the population accurately and more deeply and using different research methods such as purposive sampling method and direct interviews with taxpayers and tax officials to obtain deeper data.
Application of artificial intelligence methods in solving information security problems: effectiveness and relevance of research results of Russian scientists
Authors: Arutyunov V. V.
Published: January 2021

The purpose of this study is to evaluate the effectiveness of research results of Russian scientists and specialists in 2013–2019 in the field of artificial intelligence methods in solving information security problems. The analysis was carried out on the basis of RSCI databases (Russian science citation index), taking into account a number of scientometric indicators: the publication activity of researchers – the annual number of their publications based on research results, as well as the citation of these publications and the demand for the results of work.

The author identify the dynamics of the formation of indicators of publication activity: there is a continuous increase in the number of publications in this field of knowledge throughout the analyzed period up to 2019 inclusive. At the same time, the growth in their number in 2019 exceeded the figures of 2013 by more than six times. This fact indicates the explosive growing interest of Russian researchers in the analyzed area of knowledge (even in the 2014 crisis). It is noted that the citation index, despite its minimum value in 2015, reaches its maximum in 2017, exceeded the value in 2013 more than twofold.

The most popular research results are highlighted in 2017. The minimum demand was observed in 2 015 (this indicator may have been affected by the 2014 crisis). At the same time, the maximum of 2017 was 20% higher than the value of 2013 and more than twice the minimum value of demand for 2015. Small indicators of demand for research results in 2019 are obviously due to the same reason as for low citation indicators this year: the slow "response" of the scientific community to the current year's publications.

The directions of research in the field of information security, the results of which were distinguished by their high demand, were determined.

The article provides illustrations reflecting the results of the study.
90-th anniversary of the Sci-tech Library of R. E. Alekseev State Technical University in Nizhny Novgorod
Authors: Khorunzhy V. P.
Published: January 2021

The publication coincides with the 90-th anniversary of the Sci-tech Library of Nizhny Novgorod State Technical University. The history of the Library is described; the Library was established as a result of merging several universities, in particular it comprises the collections of Warsaw Emperor Nickolas II Polytechnic Institute. The Library’s collections have been supporting educational and research activities of the University. The continuing process of collection development is based on modern technologies which meets the user demands.

The most recent data on library services, collections and users is provided. The library processes are computer-based; the e-catalog and e-library databases are available. The library collections support the learning process in 1,623 courses and disciplines. The role of the library in the educational process and university’s research programs is emphasized. The library environment has become more comfortable for the users.

The Library contributes to cultural and social activities and to students’ personal development and social adaptation, humanistic education of the young adults. Innovative activities are described.

The author concludes that the Sci-tech library plays a significant role in educational, research and social processes and offers its users various and relevant information products and services.
Russian academic journals (the case study of journals in physics)
Authors: Sokolova Yu. V. , Borgoyakova K. S.
Published: January 2021

The article analyzes the pool of Russian scientific journals in physics presented in the Russian Science Citation Index. The stages of this study are described and presented in detail. A preliminary general list of journals (173) has been formed and a list of journals (113) has been prepared according to the main selection parameters, which make it possible to identify the leading publications, both in their subject heading and in the section "Physics" in general. Based on the current version of the "State rubricator of scientific and technical information", the distribution of scientific journals by subject headings was carried out. Analysis of scientific journals in 12 thematic areas of physics made it possible to draw the main conclusions: on the presence in the VAK List (42 journals); on indexing in scientific citation databases – Web of Science (29 journals), Scopus (34 journals), RSCI (95 journals); for inclusion in the Russian Science Citation Index (54 journals); on the availability of free publication of manuscripts (40 journals); on the availability of royalties for the publication of manuscripts (4 journals).

The article is prepared within the framework of the State Order “Development and improvement of the system of Open Archive of integrated information and library resources of Russian National Public Library for Science and Technology as modern knowledge management system in digital environment: on the way to Open Science” № 075-01300-20-00 for 2020–2022.
Modification of the Development of Children's Fitness Cards and Fitness Love Board for Down Syndrome School-Age Children in the Fit 5 Special Olympics Progam
Authors: Pion Makung Yohanes Giovani , Siantoro Gigih , Tuasikal Abdul Rachman Syam
Published: January 2021

From the lock down condition, Down Syndrome children who are used to activities at school become lazy to do fitness exercises at home, while parents also increase their activities by accompanying their children while at home from morning to night. For this reason, it is necessary to provide a home fitness training program for Down Syndrome children by doing the Fit 5 Special Olympics program. And it is necessary to make a Fitness card and a fitness love board so that children with Down syndrome are more excited. The purpose of this study is to establish cooperation between physical education teachers and parents in maintaining the fitness of Down Syndrome children while at home, and to help maintain the fitness of Down Syndrome children during the lock down period this year and in the coming years if there is a lock down period. again. The subjects of this study were 3 Down syndrome students from Special Olympics Surabaya. The design of this research is development research with research instruments in the form of validation sheets and video recordings that will be used to draw descriptive conclusions. The data analysis technique used is descriptive. Product trial validation was carried out by 6 experts who have experience in treating children with Down syndrome and 3 parents of students. The results showed that the average validation score of the experts was 98% and the average validation score of the parents was 98% which was in the very good category. And it was concluded that the fit card and the love child fit board are fit for mass production. Suggestion for all of us is never to force a Down syndrome child to be willing to follow fitness movements according to our wishes, but let them do it themselves according to their own abilities.
The Development of Local-Based Teaching Materials Using Inquiry Learning in Class IV of 105346 Public Elementary Schools Araskabu, School Year of 2019/2020
Authors: Putri Khairunnisa , Azhari Phil. Ichwan , Musrid R.
Published: January 2021

Nowadays when looking at the behavior of students in the learning process at school, it is known that a student learns because it is an obligation not a necessity. As a result, students do not understand the learning material delivered by the teacher. For this reason, a teacher is required to find the main problem of these problems so that the right solution can be found. This research is a research development (Research and Development). This development research was carried out to produce learning tools which would then be tested in class. Learning tools developed are learning tools with local-based teaching materials in Inquiry Learning. The results of observations through observation and interviews with teachers and students of Class IVSD Negeri 105346 Araskabu in the field showed that teaching and learning activities were almost completely dominated by teachers using conventional methods, namely lectures, notes and assignments. Activities carried out by students during the learning process include sitting neatly, listening to the teacher teach, taking notes, and doing questions. There are also many students who chat and enjoy their respective activities during the learning process. Most elementary school teachers consider themselves to be the introduction of knowledge. When teachers carry out the teaching and learning process in the classroom, learning activity is rarely found that involves students being actively involved, such as discussing, making discoveries, or testing a concept or theory using one of the learning approaches. Such learning will cause negative reactions for students, such as: (1) Students look lethargic, not enthusiastic and even sleepy; (2) Students find learning boring; (3) The results of learning are not in accordance with what is stated in the learning objectives. The negative reactions above lead to low student understanding because the methods used by the teacher are not in accordance with the characteristics of the students being faced.