bluuebunny/crossref_metadata_2025 huggingface dataset:
Evaluation of the consistency of RT-PCR test results in nasopharyngeal and fecal specimens in patients with Covid-19 disease with gastrointestinal symptoms
Authors: Ghamarchehreh Mohammad Ebrahim , Jahani Mohammad Mehdi , Nourollahzadeh Zahra
Published: August 2021

Coronavirus disease 2019 (COVID-19) is an infectious disease caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2). Addition to respiratory manifestations, gastrointestinal symptoms have been observed in some patients with COVID-19. The aim of the present study was to investigate the simultaneous diagnosis of SARS-CoV-2 RNA by RT-PCR in nasopharyngeal and fecal specimens of patients with covid-19 with gastrointestinal symptoms. In the present study, 100 patients with COVID-19 disease with gastrointestinal symptoms were included. Isolation of viral RNA in nasopharyngeal and fecal samples performed using specific laboratory kits. Detection of COVID-19 in clinical samples conducted using TaqMan-probe Real Time PCR method with specific primers and probes (Pishtaz Teb RT-PCR kit, Iran). PCR test results showed that in 21% of patients with positive nasopharyngeal test, SARS ‐ CoV ‐ 2 RNA was detected. As a result, the compatibility of PCR test in the diagnosis of Covid-19 virus between nasopharyngeal and fecal results was 21%. Keywords: Covid-19, nasopharyngeal, fecal specimens, RT-PCR
The effect of music and vagus nerve to improve various Diseases
Authors: Helm Atiyeh Sadat Hasani , Ramezani Mahdi
Published: August 2021

Human body has energy which determines you are sick, tired, bored, excited and angry or not. According to Physics music is placed in energy spectrum as one part of sounds and volumes, which can affect our body energy. On the other side the rhythmical and compositionality feature of music reinforces this consequence, due to these features, music is more populare than the other hobbies. We often use music in our daily lives, for example, from ringing the doorbell to using the phone or waiting in the elevator to reach the desired floor and etc. it is one common and available supplementary that human can use it for treating different diseases. The music plays an important role in activation of parasympathetic part via the vagus nerve stimulation. The vagus nerve is a tenth nerve of twelve cerebral nerves. The tenth nerve is one of the most important nerves which originates from the brain and is responsible for innervating face, thorax, abdomen and etc. It is a motor sensory nerve. The vagus nerve is also involved in the parasympathetic system. This nerve has two sensory ganglia that transmit sensory impulses: the superior and the inferior ganglia, by which we can affect parasympathetic Nervous System for improvement. Generally these ganglions innervates different part of body such as: ear (where the most stimulations happen in this place), larynx, heart, pulmonary system, abdomen and abdominal viscera. Because of this innervation vagus nerve stimulation can change the activity of pulmonary system, heart, abdomen, intestine and etc. The music stimulates the vagus receptors of the ear. The goal of this article is review the music effects on vagus nerve for treating some diseases such as gut problems, mental health disorders, heart problems, epilepsy, seizures and etc. Finally, since music is always accessible and the human body utilizes it on a daily basis, we can use music as a complementary method in occupational therapy. Keywords: Music therapy, Vagus nerve stimulation, Occupational therapy, complementary therapy.
Serum Zinc Levels in Children with Upper Respiratory Tract Infection in the Age of 2-12 Years in Pakistan
Authors: Rehman Madeeha , Aman Lubna , Ghaffar Muhammad Shahid , Shah Muqadar , Khan Zarmast , Shamim Sajid
Published: August 2021

Objective: The aim of this study is to determine the zinc levels in children with upper respiratory tract infection in the age of 2-12 years in Pakistan. Study Design: A prospective observational Place and Duration: Conducted at department of Paediatrics Hamdard University hospital, Karachi and PIMS Children Hospital, Islamabad for four months duration from October, 2020 to January, 2021. Methods: Total 90 children of both genders were presented in this study. Patients’ detailed demographics including age, sex, socio-economic class and maternal education were recorded after taking informed written consent from the authorities. Patients with upper respiratory tract infection were included. Mean serum zinc among children was calculated as 55.14±17.68 μg/dl. Outcomes were measured in terms of risk factors associated with URT and lower level of serum zinc among patients. Complete data was analyzed by SPSS 24.0 version. Results: There were 60 (66.7%) males and 30 (33.3%) were females. Mean age of the cases were 08.44±7.65 years. 62 (68.9%) patients were from lower socio economic status and literacy rate of mothers were 35 (38.9%).Symptoms of URTI were cough, sore throat, runny nose and headache. Previous family history of URTI found in 55 (61.1%) cases. Rhinovirus was the most common cause of URTI found in 70(77.8%) cases. Severity of cold was found among 18 (20%) children. Meanserum zinc was38.76±6.88 μg/dl and found among 87 (96%) cases. Conclusion: We concluded in this study that the zinc level was significantly lower among children who had rhinovirus due to severe cold. Keywords: Serum Zinc Level, Children, Upper Respiratory Tract Infection
Qatar Prediction Rule Using ED Indicators of COVID-19 at Triage
Authors: Pathan Sameer A. , Thomas Caroline E. , Bhutta Zain A. , Qureshi Isma , Thomas Sarah A. , Moinudheen Jibin , Thomas Stephen H.
Published: August 2021

Introduction: The presence of Severe Acute Respiratory Syndrome Coronavirus-2 (SARS-CoV-2) and its associated disease, COVID-19 has had an enormous impact on the operations of the emergency department (ED), particularly the triage area. The aim of the study was to derive and validate a prediction rule that would be applicable to Qatar’s adult ED population to predict COVID-19-positive patients.

Methods: This is a retrospective study including adult patients. The data were obtained from the electronic medical records (EMR) of the Hamad Medical Corporation (HMC) for three EDs. Data from the Hamad General Hospital ED were used to derive and internally validate a prediction rule (Q-PREDICT). The Al Wakra Hospital ED and Al Khor Hospital ED data formed an external validation set consisting of the same time frame. The variables in the model included the weekly ED COVID-19-positivity rate and the following patient characteristics: region (nationality), age, acuity, cough, fever, tachypnea, hypoxemia, and hypotension. All statistical analyses were executed with Stata 16.1 (Stata Corp). The study team obtained appropriate institutional approval.

Results: The study included 45,663 adult patients who were tested for COVID-19. Out of these, 47% (n = 21461) were COVID-19 positive. The derivation-set model had very good discrimination (c = 0.855, 95% Confidence intervals (CI) 0.847–0.861). Cross-validation of the model demonstrated that the validation-set model (c = 0.857, 95% CI 0.849–0.863) retained high discrimination.

A high Q-PREDICT score ( ≥ 13) is associated with a nearly 6-fold increase in the likelihood of being COVID-19 positive (likelihood ratio 5.9, 95% CI 5.6–6.2), with a sensitivity of 84.7% (95% CI, 84.0%–85.4%). A low Q-PREDICT ( ≤ 6) is associated with a nearly 20-fold increase in the likelihood of being COVID-19 negative (likelihood ratio 19.3, 95% CI 16.7–22.1), with a specificity of 98.7% (95% CI 98.5%–98.9%).

Conclusion: The Q-PREDICT is a simple scoring system based on information readily collected from patients at the front desk of the ED and helps to predict COVID-19 status at triage. The scoring system performed well in the internal and external validation on datasets obtained from the state of Qatar.
Coronavirus disease 2019 in solid organ transplant recipients in the setting of proactive screening and contact tracing of Qatar
Authors: Alattar Rand A. , Shaar Shahd H. , Othman Muftah , Abu Jarir Sulieman H. , Hashim Samar M. , Iqbal Fatima , Rustom Fatima , Almaslamani Muna A. , Omrani Ali S.
Published: August 2021

Background: Clinical data on Coronavirus Disease 2019 (COVID-19) in solid organ transplant (SOT) recipients are limited. We herein report the initial clinical experience with COVID-19 in SOT recipients in Qatar.

Methods: All SOT recipients with laboratory-confirmed COVID-19 up to May 23, 2020 were included. Demographic and clinical data were extracted retrospectively from the hospital’s electronic health records. Categorical data are presented as frequency and percentages, while continuous variables are summarized as medians and ranges.

Results: Twenty-four SOT recipients with COVID-19 were identified (kidney 16, liver 6, heart 1, and liver and kidney 1). Organ transplantation preceded COVID-19 by a median of 60 months (range 1.7–184). The median age was 57 years (range 24–72), and 9 (37.5%) transplant recipients were females. Five (21%) asymptomatic patients were diagnosed through proactive screening. For the rest, fever (15/19) and cough (13/19) were the most frequent presenting symptoms. Five (20.8%) patients required invasive mechanical ventilation in the intensive care unit (ICU). Eleven (46%) patients developed acute kidney injury, including three in association with drug-drug interactions involving investigational COVID-19 therapies. Maintenance immunosuppressive therapy was modified in 18 (75%) patients, but systemic corticosteroids were not discontinued in any. After a median follow-up of 226 days (26–272), 20 (83.3%) patients had been discharged home, 2 (8.3%) were still hospitalized, 1 (4.2%) was still in the ICU, and 1 (4.2%) had died.

Conclusions: Our results suggest that asymptomatic COVID-19 is possible in SOT recipients and that overall outcomes are not uniformly worse than those in the general population. The results require confirmation in large, international cohorts.
UBIQUOX, plataforma de investigación de mercado en línea
Authors: Hernández López Alan Antonio
Published: August 2021

En el año 2019, la empresa NET CONSULTORES S.A.C., con la finalidad de expandir su mercado de productos relacionados a desarrollo de software, implementación de soluciones informáticas y consultoría, decide realizar la elaboración de una investigación de mercado (QuestionPro, 2020) y foros para conocer las necesidades de las diversas empresas, a través de entrevistas a sus principales representantes, gerentes o encargados del negocio. Después de una ardua búsqueda para seleccionar la empresa consultora de marketing, en el mes de julio de 2018 se encargó el estudio. Aquel, demoró aproximadamente un mes y medio en la entrega de los resultados, lo cual es una duración inaceptable para una investigación que requiere la evaluación del mercado en un instante de tiempo en el cual los escenarios son tan cambiantes, sobre todo ahora con la revolución y transformación digital. A partir de esa experiencia, NET CONSULTORES decidió invertir tiempo y recursos para conceptualizar una herramienta que acelerará este proceso con un servicio acotado y dirigido. Después de tres meses de definiciones y conversaciones con empresas de sectores multiempresariales, se estableció que el alcance inicial de la solución debería ser la automatización de estudios de muestreo. Así, nace UBIQUOX (UBIQUOX, 2021), la primera plataforma de investigación de mercado en línea, para que, con un precio adecuado y de forma rápida, las empresas puedan realizar averiguaciones de su entorno y facilitar la toma de decisiones para dirigir su negocio hacia las necesidades de sus clientes, garantizando un retorno de su inversión y potencialidades de crecimiento diverso.
Lineamientos para una política pública de la pesca artesanal. El caso del puerto de Matarani
Authors: Escalante Díaz Jean Pierre , Mamani Daza Lolo Juan
Published: August 2021

Las sociedades costeras asentadas en el litoral arequipeño tienen una larga tradición como pescadores artesanales. Sin embargo las relaciones económicas, sociales, políticas y el imaginario simbólico del pescador han ido cambiando en las últimas décadas como respuesta al impacto de la modernidad y de las políticas públicas vigentes. En ese sentido, el presente artículo tiene como objetivo proponer algunos lineamientos para el desarrollo de una política pública para la pesca artesanal en el Puerto de Matarani, que permita comprender los modos de inclusión de una sociedad pesquera artesanal en un nuevo entorno regional bajo el impacto de la modernidad. Para este fin, la presente investigación es de tipo correlacional, aplicando una metodología empírico-analítica bajo un modelo hipotético-deductivo. Para la recolección de datos, se utilizó la técnica de la encuesta y entrevista, mediante un cuestionario con escala tipo Likert y de preguntas abiertas, aplicado a una muestra de 306 pescadores artesanales del Puerto de Matarani. Los resultados expresan que la construcción de la política pública es ineludible si se quiere hacer sostenible la pesca artesanal. Concluyéndose, que es necesario hacer énfasis en la gestión de la información, el fortalecimiento institucional, el ordenamiento pesquero, la investigación y el cambio climático.
La comunicación de gobierno como dispositivo de estatización de lo público. Ecuador 2010: el discurso que hizo de una revuelta policial un intento de magnicidio
Authors: Córdova Del Alcázar Gabriela
Published: August 2021

Durante la década 2007-2017, Ecuador fue dirigido por un régimen que se auto-identificó como parte de la corriente del Socialismo del siglo XXI. Rafael Correa llegó a la Presidencia con un discurso que cuestionaba al sistema tradicional de partidos y la promesa de una nueva Constitución que reconociese la diversidad de intereses de la sociedad ecuatoriana. El 30 de septiembre de 2010 (30-S), una revuelta policial desembocó en la retención del presidente Correa por varias horas y concluyó con un enfrentamiento armado entre policías y militares que dejó varias víctimas. Entre ellas, la reorientación de la comunicación de gobierno que se distanció de la propuesta inclusiva inicial para dar paso a un discurso de exclusión que subordinaba lo público a lo estatal. Este ensayo propone una interpretación comunicacional de ese tránsito a partir la evolución de la relación entre el gobierno y los movimientos sociales y su manifestación en el discurso oficial sobre lo público.
O curso de psicologia da FFCH/UFBA
Authors: Silva Rosane Maria Souza e
Published: August 2021

O artigo analisa o processo de institucionalização da psicologia na Universidade Federal da Bahia (UFBA). Abrange o período que tem início na década de 1940, quando da fundação da Faculdade de Filosofia da Bahia (FFB) e a inserção da psicologia nos seus cursos de licenciatura, e se encerra em 1980, abarcando o processo de formação do curso de psicologia na UFBA, em 1968, sua demanda inicial, corpo docente e o contexto histórico. O artigo demonstra que o curso atendeu, sobretudo, à camada média urbana e feminina e representou a possibilidade de exercício de uma profissão autônoma e em ascensão social, naquele momento, no âmbito do estado da Bahia e da região Nordeste do país.
A Exposição Universal de Viena de 1873 e o Congresso Internacional sobre Patentes
Authors: Malavota Leandro , Martins Mônica
Published: August 2021

O artigo propõe uma reflexão sobre tecnologia e propriedade na segunda metade do Oitocentos, observando-se a construção de mecanismos de apropriação tecnológica em uma nova etapa do desenvolvimento capitalista. Durante a Exposição Universal de Viena, em 1873, foi promovido o Congresso Internacional sobre Patentes, primeiro evento de grande porte exclusivamente voltado à temática. Os debates ali produzidos tenderam a ratificar as funções cumpridas pelas patentes como ferramentas de proteção, recompensa e incentivo à inovação, defendendo-se a padronização dos conceitos, requisitos e procedimentos adotados de país a país e estimulando-se a adoção de uma legislação internacional unificada.
O episódio copernicano revisitado pela via das práticas científicas e a utilização do Dispositivo de Tusi
Authors: Cardoso Emanuel , Barcellos Marcília , Guerra Andreia
Published: August 2021

O trabalho revisita o episódio copernicano sob a perspectiva das práticas científicas. Sob esse ponto de vista, surgem outros fatores sociais e personagens que influenciaram também a produção do conhecimento científico. As práticas mais latentes reveladas pela pesquisa foram aquelas de tradução, formação de grupos de estudos e redes de produção de conhecimento. Será abordado o dispositivo matemático conhecido como Par de Tusi, que se relaciona diretamente com a interpretação de unificação de movimentos circulares e retilíneos defendida por Copérnico. Esse dispositivo tem a marca da astronomia árabe e, a partir dele, é possível destacar a existência e importância de autores árabes como movimento de defesa da ciência como elemento cultural que é produzido no encontro de culturas. Compreender esse encontro passa por analisar o contexto da Universidade de Pádua e da relação da produção científica com o processo civilizatório vigente na época, no que diz respeito às migrações e interesses econômicos, as práticas de tradução e a incorporação cultural de conhecimento.
Radioactivity of some natural and artificial radionuclides in coastal seawater at Ninh Thuan, Ba Ria - Vung Tau and Ca Mau provinces in 2018
Authors: Nguyen Dinh Tung , Le Nhu Sieu , Nguyen Van Phuc , Nguyen Van Phu , Tran Dinh Khoa , Vuong Thi Thu Hang , Nguyen Thi Thanh Nga , Le Thi Minh Tuyen
Published: August 2021

Radioactivities of some natural (Ra-226, Th-232, U-238, Po-210) and artificial (Cs-137, Sr-90 and Pu-239,240) radionuclides in coastal seawater at monitoring points of Ninh Thuan, Ba Ria - Vung Tau and Ca Mau provinces were analyzed quarterly in the year of 2018. Radioactivities of Ra-226, Th-232, U-238, and Cs-137 had been determined by simultaneous precipitation method and measured on low-level background gamma spectrometer; the radioactivities of Po-210 and Pu- 239,240 had been analyzed by radiochemical separation method and measured on alpha spectrometer; the radioactivity of Sr-90 had been analyzed by radiochemical separation method and measured on low-level background beta counting system. The ranges of radioactivities of Ra-226, Th-232, U-238, Po-210, Cs-137, Sr-90, and Pu-239,240 were 2.71 ÷ 15.91, 3.45 ÷ 35.93, 3.02 ÷ 21.47, 1.51÷ 6.74, 0.88 ÷ 1.68, 1.08 ÷ 1.86 and 0.0026 ÷ 0.0062 mBq/L, with the average values of 6.37, 12.67, 8.34, 3.29, 1.36, 1.46 and 0.0043 mBq/L, respectively. The results shown that the radioactivities of the above-mentioned radionuclides varied between the seawaters at Ninh Thuan, Ba Ria - Vung Tau and Ca Mau seawater. Additionally, physicochemical parameters in seawater were also surveyed to assess their impact on the fluctuations of the above radionuclides.
PENGARUH PERPUTARAN KAS DAN PERPUTARAN PIUTANG TERHADAP PENINGKATAN LABA BERSIH PERUSAHAAN
Authors: Sawi Ade Sri Putri , Wujarso Riyanto
Published: August 2021

Penelitian ini bertujuan untuk menganalisis perputaran kas dan perputaran piutang terhadap peningkatan laba bersih pada perusahaan sektor industri barang konsumsi yang terdaftar di BursaEfek Indonesia (BEI) untuk tahun 2016-2018. Sampel dalam penelitian ini adalah laporan keuangan tahunan 11 perusahaan selama tiga tahun. Metode penelitian yang digunakan adalah metode kuantitatif. Pengujian statistika yang digunakan adalah regresi linear berganda dan teknik analisis data menggunakan uji asumsi klasik. Pengolahan data menggunakan program SPSS Versi 24. Hasil uji F diperoleh nilai F sebesar 5,105 dengan tingkat signifikan 0,039 yang berarti secara simultan perputaran kas dan perputaran piutang berpengaruh signifikan dalam meningkatkan laba bersih. Hasil uji t secara parsial menunjukkan tingkat signifikansi yang diperoleh dari variabel bebas yaituperputaran kas sebesar 0,049 dan perputaran piutang sebesar 0,032. Hal ini menunjukkan bahwa perputaran kas dan perputaran piutang berpengaruh signifikan terhadap peningkatan laba bersih perusahaan. Disarankan kepada perusahaan dan investor memperhatikan perputaran kas dan perputaran piutang mengambil keputusan untuk berinvestasi
THE ROLE OF ITGC IN SUPPORTING FINANCIAL AUDIT
Authors: Adrian Adrian , Santri Sakthy Yudha
Published: August 2021

ITGC (Information Technology General Control) is generally known as part of the Financial Audit conducted by the External Auditor. Very diverse software from small scale to enterprise class is needed for many companies due to the rapid development of the business. For the external auditors themselves, one of the jobs performed is to conduct regular financial audits in accordance with the needs of their clients. The regulators themselves both OJK and BI as well as other fields in accordance with their business such as BAPEPAM, have also required several regulations that must be considered by each company that uses information technology in supporting its business
TAXPAYER PERCEPTION RELATED TO LOVE OF MONEY, MACHIAVELLIAN, AND EQUITY SENSITIVITY ON TAX EVASION ETHICS
Authors: Esther Dwitia  , Masripah Masripah , Widiastuti Ni Putu Eka
Published: August 2021

Cases of tax evasion in Indonesia have occurred a lot, giving rise to different perceptions on everyone. This study aims to determine the effect of love of money, machiavellian, and equity sensitivity on tax evasion ethics of taxpayers. The population of this research is individual taxpayers who are obliged to tax return and are registered in KPP Pratama in Jakarta, Bogor, Tangerang and Bekasi (Jabotabek) areas. The sample was collected by snowball sampling method. The data used in this study are primary data by using questionnaire with 100 respondents as individual taxpayers. Data analysis was performed using Microsoft Excel 2013 and SmartPLS 3.0. The results of this study showed that (1) love of money has an effect on ethics of tax evasion. (2) machiavellian has no effect on ethics of tax evasion. (3) equity sensitivity has no effect on the ethics of tax evasion. Recomendation for further researchers to be able to add independent variables such as cultural factors, intelligence levels and expand population areas to produce better research.

Keywords: Love of Money, Machiavellian, Equity Sensitivity, Tax Evasion Ethics
STRATEGY OF SMEs IN THE COVID-19 PANDEMIC PERIOD
Authors: Nugraheni Agustina Prativi , Pramudyastuti Octavia Lhaksmi , Sunaningsih Suci Nasehati
Published: August 2021

The covid-19 pandemic that is happening right now has a global impact. In the field of economy, this pandemic cause consumer purchasing power has declined. The decline in consumer purchasing power can result in businesses experiencing a turn over and even closing down. Facing this covid-19 strategy is needed to be able to sustain the business. This study aims to analyze the strategies carried out by SMEs during the pancemic. This research is a qualitative research with a case study approach. The research data obtained through surveys and respondents in this study were 33 SMEs in the field of crafts in Solo. The results showed that SMEs had implemented a strategy that included improving product quality, improving service quality and utilizing technology
PERLAKUAN AKUNTANSI ATAS SELISIH KURS DALAM TRANSAKSI MATA UANG ASING TERHADAP LABA BERSIH PADA PT. DIANTA MITRAFAIRINDO INTERNASIONAL
Authors: Saprudin Saprudin , Aini Qurotul , Napitupulu Arie Marthin Parulian
Published: August 2021

Transaksi mata uang asing yang terjadi pada PT. Dianta Mitrafairindo Internasional ini terjadi karena adanya penagihan, pembayaran, atau penggantian yang ditujukan langsung pada kantor pusat Messe Frankfurt, Jerman atau pun klien yang berada diluar Indonesia, sehingga dalam melakukan transaksinya perlu menggunakan nilai tukar, dikarenakan mata uang antar negara yang berbeda. Teknik yang digunakan dalam penelitian ini, menggunakan metode kualitatif dengan pendekatan deskriptif, yaitu untuk menggambarkan objek penelitian berdasarkan fakta-fakta yang tampak atau sebagai mana adanya. Dalam transaksi penerimaan dan pengeluaran dengan negara yang berbeda, maka menggunakan 2 (dua) mata uang yaitu mata uang asing dan mata uang lokal. Dalam hal transaksi dengan mata uang yang berbeda maka akan menghasilkan keuntungan dan kerugian yang disebabkan  kurs nilai tukar antara dua mata uang tersebut. Hasil penelitian menunjukkan Selisih niali tukar yang timbul saat penyelesaian pos moneter, karena kurs yang berbeda antara pada saat pos moneter tersebut dijabarkan pada pengakuan awal selama periode atau pada saat realisasi atau akhir periode, diakui dalam laba atau rugi dalam periode pada saat terjadi. Untuk perlakuan selisih kursnya PT Dianta Mitrafairindo Internasional menerapkan sesuai peraturan pemerintah (PP) 23/2018, dan dalam perhitungan biaya penghasilan pajak menggunakan PP 46/Final sehingga dalam pembuatan laporan keuangannya tidak adanya koreksi fiskal. Kebijakan akuntansi dalam laporan keuangan PT. Dianta Mitrafairindo Internasional atas transaksi mata uang asing : (1) Pengakuan penghasilan dan biaya menggunakan kurs pada tanggal pencatatan, (2) Realisasi penerimaan dan pembayaran menggunakan kurs pada tanggal transaksi, (3) Penyesuaian saldo pos moneter akhir periode laporan (akhir bulan).
PENGARUH PROFITABILITAS DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PAJAK KINI
Authors: Nurita Nurita , Saprudin Saprudin , Koeswardhana Glory
Published: August 2021

Penelitian ini bertujuan untuk mendapatkan bukti empiris tentang  pengaruh profitabilitas terhadap pajak kini dan pengaruh pengungkapan corporate social responsibility terhadap pajak kini yang terjadi pada perusahaan-perusahan diIndonesia. Jenis penelitian ini tergolong penelitian kausatif. Populasi penelitian adalah perusahaan manufaktur yang terdaftar di BEI pada tahun 2015-2019. Teknik pengambilan sampel melalui purposive sampling. Sampel penelitian ini berjumlah 5 perusahaan. Analisis data dilakukan menggunakan analisis regresi linear berganda. Hasil uji data diperoleh bahwa secara simultan profitabilitas dan corporate social responsibility berpengaruh signifikan positif  terhadap pajak kini. Profitabilitas dan corporate social responsibility secara simultan berpengaruh terhadap pajak kini sebesar 50,3%. Sisanya 49,7% dipengaruhi oleh faktor lain. Dengan demikian, manajemen maupun pihak lain yang terkait dapat memperhatikan ketiga variabel tersebut secara lebih seksama lagi, agar diperoleh beban pajak kini yang terefisien.
ANALISIS PENGARUH RETURN OF ASSET DAN CAPITAL ADEQUACY RATIO TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN DI INDONESIA
Authors: Setyawan Hendri , Saprudin Saprudin
Published: August 2021

Bank merupakan suatu lembaga yang berperan sebagai perantara keuangan (financial intermediary) antara pihak-pihak yang memiliki dana (surplus unit) dengan pihak-pihak yang memerlukan dana (deficit unit), serta sebagai lembaga yang berfungsi memperlancar aliran lalu lintas pembayaran. Dengan demikian, kegiatan utama adalah menghimpun dana dari masyarakat dan menyalurkannya kembali kepada masyarakat guna meningkatkan kesejahteraan masyarakat. Tujuan penelitian ini adalah untuk mengetahui apakah ada pengaruh signifikan dari Return on Asset (ROA), Capital Adequacy Ratio (CAR) terhadap Net Profit Margin (NPM) perbankan yang terdaftar di Bursa Efek Indonesia (BEI). Sampel yang digunakan adalah 5 bank yang terdaftar di BEI. Penelitian ini menggunakan analisa regresi linier berganda dengan menggunakan sofware SPSS for Windows 24,00. Hasil penelitian menjelaskan bahwa Rerurn on Asset mempunyai pengaruh signifikan terhadap Net Profit Margin, sedangkan Capital Adequacy Ratio mempunyai pengaruh terhadap Net Profit Margin dengan arah negatif pada lima bank yang terdaftar di BEI.
PENGARUH MODAL SAHAM DAN UTANG TERHADAP PROFITABILITAS PADA PERUSAHAAN PERDAGANGAN ECERAN YANG TERDAFTAR DI BEI PERIODE 2015-2017
Authors: Kusdiartini Violita , Saprudin Saprudin
Published: August 2021

Perdagangan eceran sebagai bagian dari kegiatan perdagangan besar, memiliki peran yang tinggi dalam penyaluran barang dan jasa didalam aktivitas ekonomi. Tanpa didukung oleh usaha perdagangan besar dan eceran maka kegiatan penyaluran barang menjadi kurang efektif dan efisien. Dengan demikian betapa pentingnya peran perusahaan perdagangan eceran ini. Penelitian ini memiliki tujuan untuk mengetahui apakah terdapat pengaruh signifikan dari Modal Saham dan Utang terhadap Profitabilitas pada perusahaan perdagangan eceran yang terdaftar di Bursa Efek Indonesia (BEI). Sampel yang digunakan adalah sebanyak 5 perusahaan yang terdaftar di BEI selamat tahun 2015-2017. Penelitian ini menggunakan analisis regresi linier berganda dengan bantuan software SPSS for Windows 24.0. Hasil penelitian ini diperoleh bahwa Modal Saham (Rasio Modal / Total Aset) mempunyai pengaruh signifikan terhadap Profitabilitas (Net Profit Margin), sedangkan Utang (Debt To Equity Ratio) tidak berpengaruh signifikan terhadap Profitabilitas (Net Profit Margin). Namun secara simultan Modal Saham dan Utang berpengaruh signifikan terhadap Profitabilitas (Net Profit Margin) pada perusahaan, maka manajemen perlu lebih memperhatikan kekuatan modal serta posisi utang yang dimiliki
NPV VS IRR: MANA YANG HARUS DIGUNAKAN DALAM MENGUKUR KELAYAKAN BISNIS
Authors: Hasibuan Daniel
Published: August 2021

Tujuan Penelitian ini adalah untuk membandingkan antara penggunaan metoda Net Present Value (NPV) dan Internal Rate of Return (IRR) dalam pengukuran dan analisis kelayakan dari suatu bisnis atau proyek tertentu. Data yang digunakan adalah dalam penelitian ini adalah data teoretikal berdasarkan asumsi tertentu, untuk memudahkan perhitungan dan perbandingan kedua metoda tersebut. Penulis akan melakukan perhitungan kelayakan dari suatu bisnis atau proyek tertentu dengan menggunakan kedua metoda tersebut di atas, menjelaskan interpretasi dari hasil perhitungan tersebut dan membandingkan keakurasian dan ketepatan penggunaan dari kedua metoda tersebut. Terakhir, penulis akan menyampaikan beberapa kiat dan saran untuk penggunaan kedua metoda tersebut dalam perhitungan kelayakan bisnis atau proyek tertentu dalam bagian kesimpulan.
PENGARUH VARIABEL MAKRO EKONOMI TERHADAP PERTUMBUHAN EKONOMI INDONESIA TAHUN 2015-2019
Authors: Feby Kinanda
Published: August 2021

This study aims to analyze the effect of macroeconomic variables including the open unemployment rate, trade balance, inflation rate and the rupiah exchange rate against the dollar on Indonesian economic growth by using the ECM error correction model approach to see the long-term and short-term relationships that influence macro variables on economic growth. , in the long term the open unemployment rate variable, the trade balance, the inflation rate have a negative effect while the exchange rate has a positive effect, while in the short term the open unemployment rate, the inflation rate and the exchange rate have a negative effect while the trade balance has a positive effect.

 

Keywords: Economic Growth, Open Unemployment Rate, Trade Balance, Inflation, Exchange Rate
Faristurahman KUALITAS PELAYANAN PTSL PADA KANTOR PERTANAHAN / BADAN PERTANAHAN NASIONAL KABUPATEN MAGELANG
Authors: Faristurahman Isya Dharma
Published: August 2021

Sebelum adanya PTSL banyak masyarakat yang berpikiran jika mengurus sertifikat tanah membutuhkan waktu yang lama, banyak biaya yang harus dikeluarkan dan ketepatan waktu pengerjaan pegawai kantor yang terkadang molor dan tidak sesuai SOP apalagi juga harus menunggu antrian. Penelitian ini bertujuan untuk menganalisis kualitas pelayanan Percepatan Pendaftaran Tanah Sistematis Lengkap (PTSL) pada Kantor Badan Pertanahan Nasional (BPN) Kabupaten Magelang dalam memberikan pelayanannya kepada masyarakat. Metode penelitian yang digunakan dalam penelitian ini adalah metode deskriptif analisis dengan pendekatan kualitatif. Berdasarkan hasil penelitian ini, dapat di jelaskan bahwa Badan Pertanahan Nasional Kabupaten Magelang sudah cukup baik dalam memberikan pelayanannya secara keseluruhan tetapi masih ada kendala di bagian internal yang perlu diperbaiki untuk kedepannya. Penulis menggunakan lima dimensi Servqual untuk mengetahui kualitas pelayanan Pendaftaran Tanah Sistematis Lengkap (PTSL) yaitu : tangibles, reliability, responsiveness, assurance dan empathy.
PENGENDALIAN INTERNAL UNTUK PROSEDUR PENGELOLAAN SURAT MENYURAT DI SUB BAGIAN UMUM DAN KEPEGAWAIAN (UMPEG) DINAS PARIWISATA KEPEMUDAAN DAN OLAHRAGA KABUPATEN MAGELANG
Authors: Salsabila Annisa Nur , Susilo Ghina Fitri Ariesta
Published: August 2021

Penelitian ini menganalisis pengendalian internal untuk prosedur pengelolaan surat menyurat. Jenis penelitian ini adalah pendekatan kualitatif. Pengumpulan data menggunakan metode obervasi dan metode wawancara. Objek penelitian adalah Dinas Pariwisata Kepemudaan dan Olahraga Kabupaten Magelang. Hasil penelitian menunjukkan bahwa pengendalian pada Sub Bagian UMPEG masih harus ditingkatkan. Kurangnya komunikasi dan koordinasi antar bidang merupakan kendala dalam pengelolaan surat dan pendistribusian surat kepada bidang yang bersangkutan. Kendala tersebut diatasi dengan lebih teliti lagi dalam pencatatan dan distribusi surat
Pengaruh Perputaran Piutang Usaha Dan Persediaan Terhadap Return On Asset Pada Perusahaan Agribisnis Yang Go Publik
Authors: Dewi Diana Setiyo
Published: August 2021

Tujuan pertama penelitian ini dilakukan untuk mengetahui pengaruh perputaran piutang usaha terhadap Return on Asset (ROA) pada perusahaan Agribisnis yang Go Publik periode 2017-2019. Kedua, untuk mengetahui pengaruh perputaran persediaan terhadap Return on Asset (ROA) pada perusahaan Agribisnis yang Go Publik periode 2017-2019. Ketiga, untuk mengetahui pengaruh piutang usaha dan persediaan secara simultan berpengaruh terhadap Return on Asset (ROA) pada perusahaan Agribisnis yang Go Publik periode 2017-2019. Penelitian ini menggunakan data sekunder dimana peneliti menggunakan data dokumentasi yang berada di Indonesian Capital Market Directory (ICMD) tahun 2017-2019. Jenis penelitian ini adalah kuantitatif. Hasil penelitian menunjukan Perputaran piutang usaha berpengaruh negatif terhadap return on asset dengan t hitung > t table atau 1,289 > -2,000758. Perputaran persediaan tidak berpengaruh terhadap return on asset dengan t hitung < t table atau 1,289 > -2,000758. Perputaran piutang usaha dan persediaan tidak berpengaruh terhadap return on asset dengan f hitung > f table atau 2,383 > 3,17. Diharapkan dalam mengembangkan ilmu manajemen keuangan yang secara empiris mengenai perputaran piutang usaha dan perputaran persediaan terhadap return on asset dapat menambah variabel independen yang lebih banyak dan berpengaruh terhadap return on asset, sehingga hasilnya dapat digunakan bagi dunia pendidikan dan juga bagi pelaku usaha dalam melaksanakan kegiatan manajemen pengelolaan perusahaannya.
Pentingnya Hukum Perlindungan Konsumen Dalam Jual Beli
Authors: Apandy Puteri Asyifa Octavia , Melawati  , Adam Panji
Published: August 2021

Jual beli merupakan hal yang tidak asing lagi di kehidupan masyarakat Indonesia, setiap harinya pasti ada orang yang melakukan kegiatan jual beli. Jual beli dapat diartikan sebagai sebuah transaksi yang dilakukan oleh dua pihak yaitu pihak penjual sebagai pelaku usaha dan pihak pembeli sebagai konsumen. Didalam kegiatan jual beli terkadang salah satu pihak ada yang dirugikan, terutamanya pihak konsumen. Karena hal tersebut di Indonesia dikeluarkan hukum perlindungan konsumen. Tidak sedikit masyarakat indonesia yang belum tahu apa pentingnya hukum perlindungan konsumen, terutamanya untuk kegiatan jual beli. Berdasarkan hal tersebut maka penulis melakukan penelitian untuk mengetahui mengapa hukum perlindungan konsumen penting untuk dipahami oleh pihak penjual selaku pelaku usaha dan pembeli selaku konsumen. Artikel ini akan membahas tentang pentingnya hukum perlindungan konsumen dalam jual beli. Mulai dari pengertian jual beli, pengertian hukum perlindungan konsumen, pentingnya hukum perlindungan konsumen bagi penjual dan pertingnya hukum perlindungan konsumen bagi pembeli. Penelitian ini menggunakan metode deskriptif (menggambarkan) analisis (menguraikan). Artikel ini menyimpulkan bahwa hukum perlindungan konsumen sangatlah penting dalam kegiatan jual beli, bagi pihak penjual selaku pelaku usaha penting karena dapat mencegah melakukan hal yang dilarang dalam hukum serta hal yang merugikan, bagi pihak pembeli selaku konsumen penting karena dapat menjamin keamanan ketika melakukan kegiatan jual beli.
The Influence Of Motivation And Work Environment On Employee Performance In Plaza Toyota, Green Garden Branch
Authors: Helmi Helmi , Ratrigis Richardus Risky , Nurwati Nurwati
Published: August 2021

The purpose of this study was to determine the effect of providing motivation and work environment on employee performance at Plaza Toyota Green Garden Branch, in accordance with the indicators set forth in the theory. The values ​​tested in this thesis use the Quantitative Associative testing formula. The results of the validity test of Motivating Variables (X1) get the results with the number 0.425, then the rcount 0.425> rtable 0.279 is declared valid and the Work Environment variable (X2) gets the result with the number 0.404 which means valid because the rcount is 0.404> rtable 0.279. Followed by multiple linear regression tests that produce constants of 1,775 which means there is a positive significance of providing motivation and work environment on employee performance with the equation Y = 1.775 + 0.462 (X1) +0.448 (X2). From the results of the coefficient of determination test conducted, obtained KD = 0.333 or 33.3% means that 33.3% employee performance is influenced by providing motivation (X1) and work environment (X2), the remaining 66.7% is influenced by other variables that are not included in this study. Besides that, from the F test results, an F value of 3.20 was obtained using the F distribution table and a significance level of 0.005, then a Ftable of 3.20 was obtained. So it can be seen that Fcount> i.e. 11,715> 3.20. Means that Ho is rejected and Ha is accepted, so that there is a significant influence between the Provision of Motivation and the Work Environment on employee performance at Plaza Toyota Green Garden Branch
Pengaruh Kepemimpinan dan Komunikasi Terhadap Kinerja Karyawan (Studi Pada Yayasan Baitul Jannah Bandar Lampung)
Authors: Rahyono Rahyono , Alansori Apip
Published: August 2021

Kinerja yang baik hanya bisa tercipta dari sumber daya manusia yang handal. Dan setiap perusahaan pasti menginginkan seluruh karyawannya bisa terampil, kompeten, disiplin, serta bertanggung jawab terhadap pekerjaannya. Pada dasarnya kinerja karyawan tidak selalu mengalami peningkatan tapi juga bisa terjadi penurunan. Kinerja karyawan yang menurun tentu sangat berpengaruh bagi keberlangsungan organisasi, oleh karena itu perlu adanya upaya untuk tetap menjaga konsistensi kinerja karyawan. Kinerja karyawan diidentifikasi sebagai salah satu hal pokok yang cukup penting dalam upaya mencapai tujuan organisasi. Kinerja karyawan mampu dipengaruhi oleh beberapa faktor yang dapat meningkatkan atau bahkan menurunkan kinerja karyawan. Faktor-faktor tersebut diantaranya adalah kepemimpinan dan komunikasi yang kurang baik serta dalam pelaksanaan kegiatan organisasi. Tujuan penelitian ini yaitu untuk mengetahui dan menganalisis hubungan antara kepemimpinan (X1) dan komunikasi (X2) terhadap kinerja karyawan (Y).  Pengolahan data menggunakan alat bantu software SPSS Versi 20. Sampel penelitian berjumlah 120 karyawan yang terdiri dari staf, satpam, petugas kebersihan, dan tenaga pengajar yang ada di Yayasan Baitul Jannah Bandar Lampung. Hasil penelitian menunjukkan bahwa terdapat hubungan yang signifikan antara kepemimpinan (X1) dan komunikasi (X2) terhadap kinerja karyawan (Y).

 

Kata-kata Kunci: Kepemimpinan, Komunikasi, Kinerja Karyawan
Ekuitas Merek Dan Komunikasi Pemasaran Terpadu Pada Moda Ojek Online Lokal ‘Walan’ Di Pangkalpinang
Authors: Zamhari Zamhari
Published: August 2021

Bagi para pelaku usaha yang menjual barang maupun jasa harus memahami Integrated Marketing Communication (IMC) atau komunikasi pemasaran terpadu. IMC diperlukan untuk mengejar target penjualan serta kemajuan usaha. Hal ini berhubungan dengan bagaimana calon konsumen memahami produk perusahaan dan mengenali merek usaha dalam jangka yang panjang. Paling tidak ada beberapa jenis IMC yang dikenal antara lain; iklan, hubungan masyarakat, promosi, dan penjualan langsung. Dalam hal ini sebuah perusahaan jasa bidang transportasi online yang menggunakan aplikasi yakni Walan yang berada di Pangkalpinang telah menerapkan IMC sesuai dengan konsep yang diuraikan oleh Kotler. Berbagai strategi dijalankan yang hasilnya meningkatkan penjualan dan menumbuhkan loyalitas konsumen.
Prevalence of Staphylococcus aureus from dogs, pigs and their handlers in Zaria and Kaduna, Metropolis, Kaduna State
Authors: Okeniyi Oyeronke Olamide , Onaolapo Josiah , Olajumoke Bolaji Rebecca
Published: August 2021

Background: Staphylococcus aureus is a critically important human pathogen that is also an emerging concern in veterinary medicine and animal agriculture. The present study aimed to identify the prevalence of Staphylococcus aureus from dogs, pigs, and their handlers in Zaria and Kaduna, Metropolis, Kaduna State. Methods: A total of three (300) samples were obtained from the Skin, anus, and anterior nare of pigs, dogs, and hand swabs of their handlers in three (3) Communities; Buwaya, Gonin-Gora, Maraban Rido, all in Kaduna and Samaru, Zaria in Kaduna state. S. aureus was isolated and characterized using standard microbiological protocols. Results: The results revealed that one Hundred and Sixty-five (165) of the samples isolated were Staphylococcus after the samples were cultured on Mannitol Salt Agar (MSA). Ninety-five (95) were confirmed to be Staphylococcus species after the Coagulase test was carried out. Further identification of the Ninety-five (95) isolates using the Microgen Staph-ID kit results revealed that 46(48.4%) of the isolates were S. aureus, 49 (51.5%) other species of Staphylococcus that were coagulase-positive but not S. aureus, like S. Intermedius 6(6.3 %,) S. hyicus 4(4.2%). The coagulase-negative isolates consists of S.xylosus 27 (28.4%), S.chromogenes 8 (8.4 %), S. hominis 4(4.2%). Conclusion: the results of the present study calls for public health concern because of the health risk associated with colonization of individuals with Staphylococcus aureus.
Prevalence and antimicrobial susceptibility pattern of coagulase-negative staphylococci obtained from nares of adult patients admitted to Ahmadu Bello University Teaching Hospital (ABUTH), Zaria
Authors: Atolagbe Cecilia T. , Tytler Babajide A. , Jimoh Olanrewaju , Olayinka Adebola T. , Olayinka Busayo
Published: August 2021

Coagulase-negative staphylococci (CoNS) are part of the normal microbial flora of the skin and mucous membranes. Nasal colonization with antibiotic-resistant CoNS represents both a risk factor for the colonized individual and their immediate contacts. This study determines the antibiotics susceptibility pattern and resistance phenotypes to a specific group of antimicrobial agents in CoNS isolate from the nares of adult patients from Ahmadu Bello University Teaching Hospital (ABUTH), Zaria, Kaduna State, Nigeria. One hundred and twenty-three presumptive staphylococci isolate from nasal colonization surveillance cultures of adult patients were collected from the diagnostic medical microbiology laboratory of ABUTH, Zaria and were characterized using standard microbiological procedures and their susceptibility to commonly used antimicrobial agents determined using the guideline of European committee on antimicrobial susceptibility testing (EUCAST). A total of 60 of the 123 (49%) staphylococcal isolate were CoNS. Characterization of the sixty CoNS isolate showed that the most predominant species were S. chromogenes (30.0%), S xylosus (15.0%) and S. schleiferi subsp. coagulans (13.3%). The highest level of resistance was observed to Cefoxitin (95.0%) and the lowest to Tigecycline (1.7%). S. epidermidis isolates were observed to show ≥60% resistance to all tested antibiotics with the exception of Tigecycline (0%) and Gentamicin (20%). Analysis of the multiple antibiotic resistance index (MARI) showed that majority (96.7%) of the isolates were resistant to 3 or more of the antimicrobial agents. No isolate was resistant to all the tested antimicrobial agents. A very high proportion of the CoNS isolates were resistant to cefoxitin, penicillin, tetracycline, amoxicillin-clavulanate, and vancomycin. In conclusion, the high proportion of isolates with MARI of 0.3 and above indicates a high level of antibiotic use or exposure in the study area. These findings revealed the need for continued surveillance for resistant phenotype to inform clinical therapy decisions
Self-care of liver, kidney and bone marrow transplant patients with diabetes
Authors: Chagas Rafaella Roque , Negreiros Francisca Diana Da Silva , Moreira Tatiana Rebouças , Araújo Samila Torquato , Oliveira Sherida Karanini Paz de , De Aquino Maria de Jesus Nascimento , Araújo Açucena Leal de , Moreira Thereza Maria Magalhães , Da Silva Lucilane Maria Sales , De Sousa Ana Célia Caetano , Pinheiro Yasmim Neri , Carvalho Gemiliana Sombra De Oliveira , Carioca Antônio Augusto Ferreira
Published: August 2021

Self-care is a set of actions that individuals take to maintain life, good health, and well-being. Regardless of the type of diabetes, individuals must perform self-care and comply with the treatment to prevent complications, achieve better disease management, and maintain their quality of life. This study aimed to examine self-care behaviors of liver, kidney, and bone marrow transplant patients with diabetes. The study has used a descriptive correlational design and was carried out in an endocrinology and diabetes center in Brazil. A total of 101 patients participated in the study. The Diabetes Self-care Activities Questionnaire was used, and the quantitative analysis was carried out using SPSS. The results show that the highest self-care levels occurred in the medication domain, while the lowest were found in the specific diet domain. Some important correlations were found: men were more likely to assess blood glucose, use combined oral/insulin therapy, take insulin, and take medications as prescribed than women; patients on combined oral/insulin therapy followed dietary recommendations more frequently than the others; and patients with altered serum urea and history of stroke had high levels of self-care. The results made it possible to know the compliance in performing self-care activities in transplanted patients with diabetes, supporting the development of interventions to motivate and improve self-care.
The Motives and Obstacles in Iranian Women’s Participation in Political Life of the Country
Authors: Esmaeili Samira
Published: August 2021

The article deals with the overview of the main obstacles in the Iranian women’s participation in the country’s political life originating from the national, cultural, social and economic aspects of Iranian society. Much attention is paid to the factors that motivate both Iranian women and men to participate in politics, as well as the problems that Iranian women face while struggling for their place in the parliament. The peculiarities of the political parties’ activities, the financial aspect of the candidates allowing them to take part in election campaigns, distrust of women in Iranian society (in terms of their public role), the lack of electoral quotas for women are defined as the main factors of their non-participation in the elections. However, Iranian women’s motivation, on the one hand, and the country’s political system, on the other hand, play a significant role, because they are key internal and external factors to be taken into account. After the victory of the Islamic Revolution in Iran in 1978, the situation with women’s rights in the country improved supported by the Government’s constitutional establishment of equal rights of men and women in political life of Iran. However, other spheres remained unchanged due to strong religious influence. Only in the 1990s the rights of Iranian women to participate in the country’s politics were addressed by domestic and foreign scholars, though their studies do not provide an in-depth analysis of the problems of Iranian women concerned about the participation in political life of the present-day Iran and their solution.