bluuebunny/crossref_metadata_2025 huggingface dataset:
Fountain of Youth or the Trojan Horse: A Case Report of Pulmonary Thromboembolism After Anticoagulant Administration in a COVID-19 Patient
Authors: Behrooj Soudabe , Mohammadi Soleimani Moazameh , Farshidi Hossein , Gharibzadeh Abdullah , Hooshyar Dariush
Published: April 2023

Background: The COVID-19 pandemic has raised a serious challenge for health care systems, a challenge which requires taking effective and intensive measures to provide patient care. COVID-19 can cause damages to various organs, including heart, through causing various changes in the inflammatory and coagulation systems. Some cases of cardiac injury can display mistakable signs of myocardial infarction (MI). Cardiac injury can mimic acute conditions such as MI. Case Presentation: In this study, a case of a 33-year-old man with an initial diagnosis of MI by ST-elevation was investigated. He later developed pulmonary thromboembolism (PTE) after being treated with fibrinolytic and anticoagulants; after further investigations, however, he was found not afflicted with primary MI. Our findings may have proven useful in demonstrating the unexpected effects of anticoagulants on COVID-19. Conclusion: Miss-diagnosing these cases as well as administrating effective treatment for COVID-19 patients may have posed real risks to the patients and made it difficult to manage them due to the high risk of death and the lack of differential diagnosis of the given patients.
Feasibility of Utilizing Transforming Growth Factor Beta as a Biomarker of Depression in Hospitalized Patients
Authors: Seyed Ebrahimi Seyed Alireza , Goli Zahra Sadat , Mirseify Leila Sadat , Seirafi Mohammad Reza
Published: April 2023

Several mental conditions and depression, have been linked to immune response disorganization. However, it is unclear if particular immune mediators play a part in the etiopathogenesis of depression. Although there are no definite biomarkers to diagnose depression, the current study sought to logically evaluate the possibility and feasibility of checking a biomarker for depression to be utilized for hospitalized patients suspected of depression. In this narrative review, related articles were gathered through a search of PubMed, Scopus, and ScienceDirect databases as well as a manual search of full-text paper references. The reviewed studies demonstrated the potential role of the transforming growth factor beta (TGF-β) in depressive disorders. Previous studies represented a negative role for TGF-β in depression pathophysiology and an increase in TGF-β after depression treatment. Elevated plasma TGF-alpha acted controversial to TGF-β. The level of TGF-β in maternal plasma increased getting close to delivery, and researchers found that it might be associated with postpartum depression. In addition, researchers reported extreme elevations in TGF-β levels in the brain cells of subjects who died by suicide. Although the results of this study revealed a plausible link between TGF-β and depression based on the literature, sensitivity and specificity studies needed before TGF-β as a biomarker may be extensively employed in clinical practice. Depression appears to be down-regulating TGF-β and its signaling or the underlying mechanisms of the pathogenesis of consequent neurological disorders, while further studies are required for the application of the TGF-β assessment in clinical practice.
Assessing Burnout Status and its Association With Demographic and Job-Related Factors Among General Dentists During the COVID-19 Pandemic in Shiraz
Authors: Bakhtiar Maryam , Abouei Mehrizi Amirhossein , Behbahanirad Arghavan
Published: April 2023

Background and aims: The aim of the current study was to assess the construct validity of the Persian version of the Maslach Burnout Inventory-Human Services Survey (MBI-HSS) among dentists and burnout rate and its related factors among general dentists in Shiraz during the coronavirus disease-19 (COVID-19) pandemic. Methods: This cross-sectional study was performed among 385 general dentists in Shiraz. Multiple stage sampling was performed for sample selection. In addition to a questionnaire containing demographic and job-related characteristics, the burnout rate was assessed using the MBI-HSS. The MBI-HSS consists of emotional exhaustion (EE), depersonalization (DP), and personal accomplishment (PA) dimensions. The Pearson correlation coefficient, independent t-test, and multiple regression analysis were applied for statistical analysis. Finally, confirmatory factor analysis (CFA) was used to test the model’s fitness. Results: A total of 385 dentists participated in the study, including 213 (55.3%) males and 172 (44.7%) females with a mean age of 32.89 (±6.29) years. The mean years of activity, the number of patients per week, and working hours per week were 9.15 years, 31.55 patients, and 39.50 hours, respectively. Most dentists showed low to moderate burnout in terms of EE (86%) and moderate to high burnout with regard to DP (90.9%) and PA (96.6%). Regarding the association between demographic factors and burnout dimensions, EE had a significant association with gender (B=0.26, P<0.001), age (B=-0.04, P=0.044), marital status (B=-0.42, P<0.001), and years of practice (B=-0.26, P<0.001). Further, DP was significantly associated with gender (B=0.13, P=0.043), marital status (B=-0.32, P<0.001), working hours per week (B=0.01, P=0.047), and the number of working clinics (B=-0.17, P=0.047). In addition, PA represented a significant association with marital status (B=-0.34, P<0.001). The three-dimensional model showed appropriate fitness in the current study. Conclusion: Most general dentists in Shiraz demonstrated low to moderate burnout regarding EE, most dentists had moderate to high burnout regarding DP and PA. Accordingly, gender, marital status, years of practice, the number of working clinics, and working hours should be considered burnout-associated factors by policymakers.
Changes in Some Observational Cardiac Parameters and Cardiac PGC1-α Expression Following Eight Weeks of Endurance Training and Saffron Consumption in Animal Models of Alzheimer’s Disease
Authors: Azariyan Maryam , Keshavarz Saeid , Hosseini Seyed Ali , Zahedi Hamid
Published: April 2023

Introduction: The link between Alzheimer’s disease (AD) and heart disease has recently been reported. Previous studies have reported the beneficial role of endurance training (ET) and saffron (Sa) on the heart and nervous system health, but their interactive effect is not yet well known. Therefore, the aim of this study was to determine changes in some observational cardiac parameters and cardiac PGC1-α expression after 8 weeks of ET and Sa consumption in animal models of AD. Methods: In this experimental trial, 40 rats with AD (by intraperitoneal injection of 8 mg/kg neurotoxin trimethyltin) were divided into (1) AD, (2) sham (Sh), (3) Sa, (4) ET, and (5) ET+Sa groups. Additionally, to evaluate the effect of AD induction on the research variables, 8 healthy rats were included in the healthy control (HC) group. Groups 4 and 5 ran for 8 weeks, three 15-30 minute sessions per week at a speed of 20-15 m/min. Groups 3 and 5 received 25 mg/ kg aqueous extract of Sa peritoneally each day. To analyze the data, dependent samples t test, one-way analysis of variance and Tukey’s post hoc test, analysis of covariance with Bonferroni’s post hoc test in SPSS version 22.0 were used (P≥0.05). Results: In the Sa and ET+Sa groups, heart weight, heart weight to body weight ratio, and cardiac PGC1-α expression were higher and the body weight of these groups was significantly lower compared with the AD group (P≤0.05). Moreover, in the ET group, heart weight was higher than body weight and total body weight was lower compared to the AD group (P≤0.05). Conclusion: It seems that Sa and ET+Sa interaction improve heart function and some parameters related to heart health by increasing PGC1-α expression, but the effect of training depends on its type and intensity, which should be further studied.
The Effect of Pyramid Aerobic Training and Karela Herbal Supplement on Glycemic Control in Patients with Type 2 Diabetes
Authors: Ghalavand Akbar , Kardan Hadi , Nasiri Majid , Delaramnasab Mojtaba , Masjedi Hamid , Rahmani Ghobadi Marya , Hosseini Abas
Published: April 2023

Introduction: Exercise and the use of herbal supplements are among the therapeutic interventions in controlling type 2 diabetes. This study aimed to compare the effect of exercise and karela supplement on glycemic control and metabolic complications in patients with type 2 diabetes. Methods: In the present quasi-experimental study, 120 patients with type 2 diabetes were selected by purposive sampling and were randomly divided into 4 groups of exercise, karela supplement, combined, and control. Exercises included 8-week pyramid aerobic training, 3 sessions per week. Karela was consumed in a dose of 50 mg/kg body weight daily in form of karela powder. Results: There was a significant decrease in fasting blood sugar (FBS), 2-hour postprandial glucose (2hPP), insulin resistance, and glycated hemoglobin (HbA1 c) in the intervention groups compared to the control group (P<0.001). Further, there was no significant difference between changes in FBS in the intervention groups (P<0.05), but 2hPP, insulin resistance, and HbA1c were higher in the training and combined groups compared to supplement group (P<0.001); however, there was no difference between the two groups (P>0.05). Conclusion: According to the results, it can be said that both methods of exercise and karela consumption have a positive effect on glycemic control in type 2 diabetes, but interventions and the combination of exercise and the supplement are more effective in glycemic control than karela alone.
Comparative evaluation of bracket bond failure rates of a novel non-primer adhesive with a conventional primer-based orthodontic adhesive – a pilot study
Authors: Ramsundar Kavitha , Jain Ravindra Kumar , Balakrishnan Nivethigaa , Vikramsimha Bommireddy
Published: April 2023

Background. Bonding is an important step in fixed orthodontic therapy and evaluation of bracket bond failures while using different bonding systems is required. The aim of the present study was to evaluate and compare bracket failure rates of a novel no primer adhesive with conventional primer-based orthodontic adhesives. Methods. This split mouth study was conducted among fifteen patients who underwent therapy with fixed orthodontic appliances using metal brackets. Total of 300 brackets were bonded and the bracket bond failure rates were assessed at the end of 3 months. The difference in bond failure rates between the two groups were assessed in different teeth. Descriptive statistics and chi-square test was performed. Results. Evaluation of bracket bond failure rates showed a higher incidence of bond failures in the group bonded with the primerless adhesive (6.3%) compared to conventional adhesive (2.3%) but there was no statistically significant difference (P>0.05). No intergroup difference was found in the bracket failure rates of individual teeth (P>0.05). Conclusion. Higher incidence of bond failures were noted with brackets bonded with primerless adhesive when compared to primer-based adhesive but no significant difference was noted over a period of 3 months. Mandibular canine and premolars had a higher bracket failure rate with no significant difference between the adhesives.
A survey on the anti-Trichomonas vaginalis effect of the hydroalcoholic extract of various medicinal plants in vitro
Authors: Jafari Mahnaz , Amini-khoei Hossein , Cheshmpanam Mohsen , Abdizadeh Rahman
Published: April 2023

Background and aims: Trichomoniasis is the most common non-viral sexually transmitted infection worldwide; although it is treated by a 5-nitroimidazole drug family such as metronidazole (MTZ) with numerous side effects, and in this regard, alternative new drugs are required. Therefore, this study examined the anti-Trichomoniasis effect of the hydroalcoholic extract of some traditional medicinal plants of Iran in vitro. Methods: In this experimental study, the hydroalcoholic extracts of medicinal plants were prepared by maceration at a stock concentration of 20 mg/mL in the saline solution and then used for in vitro anti-trichomonas experiments. Trichomonas vaginalis trophozoites were isolated from the patient and cultured in a Trypticase Yeast extract Iron-Serum-33 medium. In addition, 200 μL of the culture medium containing 5×104 trophozoites was diluted in plate wells, and 10 doses were separately added on trophozoites for each extract serially diluted between 0.12 and 16 mg/mL in triplicate. The plates were incubated for 48 hours at 37 ° C with 5% CO2 . The number of trophozoites was counted with a hemocytometer and Trypan blue staining. Finally, the half maximal inhibitory concentration (IC50) was calculated by probit analysis. Results: Among the tested plants, Eugenia caryophyllata, Camellia sinensis, and Terminalia chebula Retz showed the best anti-trichomonal activity with IC50 values of 1.21, 1.62, and 1.66 mg/mL, respectively. All tested extracts had more IC50 than MTZ (IC50 100 mg/mL), an antiprotozoal drug used as a positive control. Conclusion: According to the results of this study, E. caryophylata, C. sinensis and T. chebula Retz affected the growth of T. vaginalis. Thus, it is recommended that other studies use this plant for the treatment of trichomoniasis infection.
Designing a specific competency model for the senior managers of medical sciences universities
Authors: Ganji Mazaher , Dalvi Mohammad Reza , Shirvani Alireza
Published: April 2023

Background and aims: Managers play a vital and decisive role at the heart of organizations because they are considered the most important competitive advantage. Therefore, the aim of this study was to design a model for the specific competence model of the top managers of medical science universities in Iran. Methods: This applied, exploratory research was done using qualitative-inductive approach and the Strauss and Corbin basic theory method in the medical sciences universities of Iran from 2019 to 2022. The study population of this grounded theory-based qualitative research consisted of 17 individuals selected from among the chancellors and vice-chancellors of medical universities in Iran using purposive sampling. Results: The findings indicated 19 general categories in a model, including causal conditions (targeted organization, organizational indicators, competence factors, and individual factors), and central phenomenon (specific competence of senior managers). The other categories were underlying conditions (organizational characteristics, environmental field, external macro factors, and components of economic competence), and intervening conditions (personality traits, managerial intelligence, and management of changes and time). The remaining categories encompassed strategies (competence factors, education and talent management, managerial factors, standardization, and organizational factors) and consequences (organizational and national development in the field of health, medicine and welfare, society, and service management). Conclusion: The competencies of managers, as the key human resource, are extremely important for the success of the organization. The findings of this study demonstrated that the specific competencies of senior managers can be used as an indicator.
Undifferentiated embryonal sarcoma of the liver in a 9-year-old girl
Authors: Rahmati Shima , Fekri Kiavash
Published: April 2023

Undifferentiated embryonal sarcoma of the liver (UESL) is a rare adult neoplasm. The primary treatments for UESL are total surgical resection and adjuvant multiagent chemotherapy. The current study presents a case of UESL in a 9-year-old female with abdominal pain and fever as her first symptoms. A cystic mass with solid components was discovered on sonography and computed tomography (CT) imaging. The patient underwent tumor removal surgery in addition to a liver lobectomy on the right side. The pathologist reported a single-focal cystic solid mass confined to the liver with no capsular invasion, and the final diagnosis based on the immunohistochemistry (IHC) results was UESL. The patient received chemotherapy, and she is doing well eight months after surgery with no signs of recurrence. In conclusion, large cystic hepatic lesions should be considered in the differential diagnosis. Despite the poor prognosis of UESL, aggressive surgical resection should be the most important factor in ensuring long-term survival.
Association of addiction tendency with distress tolerance, self-differentiation, and emotion regulation difficulties mediated by resilience in university students
Authors: Dezhkam Najmeh , Zarbakhsh Bahri Mohammad Reza , Khaneh Keshi Ali
Published: April 2023

Background and aims: Cognitive emotion regulation strategies enhance students’ ability to handle emotional and stressful situations and lead to resilient behavior and suitable behavioral performance. The present study aimed to investigate the association of addiction tendency with distress tolerance, self-differentiation, and emotion regulation difficulties mediated by resilience in university students. Methods: This was a descriptive-correlational study using structural equation modeling (SEM). Cluster sampling was used to enroll 314 individuals among all students at the Islamic Azad University of Tehran in the academic year 2020-2021. The research instruments included the Shorter PROMIS Questionnaire (SPQ), the Distress Tolerance Scale-Short Form (DTS-SF), the Self-Other Differentiation Scale (SODS), the Emotion Regulation Questionnaire (ERQ), and Connor-Davidson Resilience Scale (CD-RISC). Data were analyzed by the SEM method using SPSS-26 and SmartPLS. Results: The results showed that distress tolerance (β=0.25, P<0.001) and emotion regulation difficulties (β=0.35, P<0.001) had a significant direct association with resilience. In addition, distress tolerance (β=0.14, P<0.001), self-differentiation (β=0.25, P<0.001), emotion regulation difficulties (β=0.27, P<0.001), and resilience (β=0.22, P<0.001) had a significant direct relationship with addictive tendencies. Moreover, resilience mediated the association of distress tolerance and emotion regulation difficulties with addictive tendencies in college students. Conclusion: The proposed model had the desired fitting based on the results. It is a great step toward understanding factors associated with addiction tendencies in university students. Furthermore, it is an appropriate model, according to which various programs can be developed and designed to prevent addiction tendencies among university students.
The effect of seafood oil omega-3 supplementation on ulcerative colitis remission: A systematic review
Authors: Mardani-Nafchi Hossein , Mohammadi-Nafchi Atieh
Published: April 2023

Background and aims: Ulcerative colitis (UC) is a prevalent and long-term condition that causes inflammation, irritation, and ulcers in the colon. This systematic review aimed to evaluate the effect of seafood oil omega-3 supplementation on UC remission. Methods: PubMed, EMBASE, Web of Science, and Scopus databases were extensively searched on 25.5.2022 according to the PRISMA checklist. The studies were imported into EndNote X9. Data were extracted in Excel form, including the first author’s name, study setting, year of publication, sample size, sea oil type, intervention, and outcomes. Results: Seafood oil omega-3 supplementation reduced the levels of leukotriene B4, interleukin (IL)-2, IL-8, IL-1β, thromboxane A2, prostaglandin E2, scavenges-free radicals, and tumor necrosis factor-α (TNF-α). In addition, supplementation with this oil could decrease free radicals at the cellular level and subsequently increase antioxidant activity, which also mediates the inflammatory process itself. Conclusion: Most studies showed that omega-3 extracted from seafood can reduce inflammation and oxidative stress (OS) in intestinal cells. It also could improve clinical symptoms and scores of histological, sigmoidoscopic, and simple clinical colitis activity index (SCCAI). However, some studies reported no positive effects in this regard and confirmed that these compounds have no effect on improving UC symptoms.
Biofeedback Treatment Can Improve Clinical Condition and Quality of Life in Patients with Pelvic Floor Dyssynergy with Irritable Bowel Syndrome: A Prospective Cohort Study
Authors: Alborzi Avanaki Foroogh , Rafiee Sara , Aldin Varpaei Hesam , Taher Mohammad , Aletaha Najmeh , Allameh Farshad
Published: April 2023

Background: Chronic constipation is a common health concern. Defecatory disorders are considered one of the mechanisms of chronic idiopathic constipation. This study aimed to evaluate the effect of concurrent irritable bowel syndrome (IBS) on the success rate and response to biofeedback therapy in patients with chronic constipation and pelvic floor dyssynergia (PFD). Methods: This prospective cohort study was performed at the Imam Khomeini Hospital Complex in Tehran from October 2020 to July 2021. Patients aged 18–70 years with chronic constipation and PFD confirmed by clinical examination, anorectal manometry, balloon expulsion test, and/or defecography were included. All patients failed to respond to treatment with lifestyle modifications and laxative use. The diagnosis of IBS was based on the ROME IV criteria. Biofeedback was educated and recommended to all patients. We used three different metrics to assess the patient’s response to biofeedback: 1) constipation score (questionnaire), 2) lifestyle score (questionnaire), and 3) manometry findings (gastroenterologist report).Results: Forty patients were included in the final analysis, of which 7 men (17.5%) and 21 (52.2%) had IBS. The mean age of the study population was 37.7 ± 11.4. The average resting pressure decreased in response to treatment; however, this decrease was statistically significant only in non-IBS patients (P = 0.007). Patients with and without IBS showed an increase in the percentage of anal sphincter relaxation in response to treatment, but this difference was not statistically significant. Although the first sensation decreased in both groups, this decrease was not statistically significant. Overall, the clinical response was the same across IBS and non-IBS patients, but constipation and lifestyle scores decreased significantly in both groups of patients with and without IBS (P < 0.001).Conclusion: Biofeedback treatment appears to improve the clinical condition and quality of life of patients with PFD. Considering that a better effect of biofeedback in correcting some manometric parameters has been seen in patients with IBS, it seems that paying attention to the association between these two diseases can be helpful in deciding on treatment.
Small Bowel Lymphangiectasia Leading to Massive Gastrointestinal Bleeding: A Case Report
Authors: Safaei Farahnaz , Sadeghi Amir , Ketabi Moghadam Pardis , Taheri Peyman
Published: April 2023

Lymphangiomas are benign lymphatic system abnormalities that can appear anywhere on the skin and mucous membranes. Lymphangiomas are caused by congenital or acquired lymphatic system disorders. In the congenital form, although the cause is unknown it is said that it is formed by the incorrect attachment of lymphatic channels to the main lymphatic drainage duct before the age of 5 years. lymphangiectasia as a subgroup of lymphangioma occurs seldom in the small bowel, especially in adults. If that happens, protein-losing enteropathy will be the most common presenting sign. In the present study, we introduce a case of a 40-year-old man without a history of any congenital or acquired diseases who was admitted to the emergency room due to long-lasting obscure overt gastrointestinal (GI) bleeding. Normal upper and lower GI endoscopies were suggestive of GI bleeding originating from the small intestine. Despite receiving iron supplements, he continued to have melena and remained anemic. Further evaluation of the small intestine by deep enteroscopy revealed multiple white spots histologically consistent with dilated lymphatics. Intestinal lymphangiectasia was eventually introduced to be the final diagnosis of the patient.
Smoking-Related Components Among the Youth Using a Sociological Approach in Shiraz, Iran
Authors: Alborzi Sedighe , Mozafari Rouholla
Published: April 2023

Background: Over the last few decades, smoking, including cigarettes and hookah, has significantly increased among teenagers and youth in the world, which is currently considered a global problem of public health. Therefore, the present study investigated smoking and its related components by a sociological approach. Materials and Methods: Using a questionnaire and a multi-stage stratified sampling method, this cross-sectional study was conducted through a quantitative method and survey on 600 young people in the age group of 18-35 years in Shiraz. Data were collected and analyzed by SPSS. Results: The average age of the studied youth was 24 years, and 51% of them (302 persons) were men. In addition, 44.2% of the respondents experienced smoking, and 32.5% and 6% of men and women used it. Further, 33.3% of the people considered themselves to belong to the lower class smoke, and a statistically significant and inverse relationship was found between age, education, social belonging, social capital, cultural capital related to public health, and self-efficacy and smoking. In addition, a statistically significant difference was observed between gender and marital status and smoking (P<0.001). Conclusion: According to the results of the present study, it seems that it is possible to reduce smoking among the youth using coherent educational plans and culture to promote social and cultural capital related to public health and self-efficacy.
The Effects of Tobacco Smoking Status on the Short-term Outcomes of Patient’s Post-acute Myocardial Infarction: A Longitudinal Study
Authors: Fallahi Soghra , Kosari Yaser , Dastsouz Farideh , Rafati Shideh , Nikparvar Marzieh
Published: April 2023

Background: Although cigarette smoking is a risk factor for cardiovascular disease (CVD), smoking cessation has considerable effects on the reduction of mortality and incidence of acute myocardial infarction (AMI). This study was done to examine the effect of tobacco smoking status and its short-term outcomes after AMI. Materials and Methods: In this longitudinal study, 96 patients smoking tobacco products (cigarette and waterpipe) within the age range of 30-70 years who had undergone angiography following the first AMI were evaluated. The patients were evaluated at three time points in terms of tobacco smoking status, additional myocardial infarction (MI), hospitalization due to cardiac events, and some other variables. Data collection was done using a checklist and phone calls. Results: The mean age of the patients was 52.99±9.2 years. Six months following the first MI, more than 60% of the patients had ceased their tobacco smoking, but over time and at the end of the study, this value diminished, especially in waterpipe smokers. The chance of hospitalization among the men younger than 54 years who were not smokers at the baseline was 0.801. On the other hand, this chance for men below 54 years who smoked 1-10 cigarettes per day was 4.75 times higher (OR=4.747, P=0.002). In addition, men younger than 54 years who smoked waterpipe twice or more per day were hospitalized 31 times more frequently compared to the men who did not smoke waterpipe (P=0.001, OR=31.112). Conclusion: Not smoking cigarettes or waterpipe over time would considerably reduce the chance of hospitalization due to CVD.
Ownership, Tax Aggressiveness, dan Audit Quality terhadap Manajemen Laba
Authors: Rachmayanti Rehania , Jonathan Aries
Published: April 2023

The purpose of this study was to determine whether there is an effect of ownership, tax aggressiveness and audit quality on earnings management in the company. In this study to test the consistency the result of each independent variable on dependent variable based on journals that have been researched previously. The companies used as samples in this study are non-financial companies that are listed in Indonesian stock exchange (IDX) from year 2018 until year 2020. There are 131 companies in Indonesia uses a purposive sampling method. Earnings management using discrectionary accruals which are calculated using modified jones model. Managerial ownership, Institutional ownership, foreign ownership, tax aggressiveness, firm financial leverage are measured using ratio’s scale. The age of company uses logarithms in its measurement. And audit quality use dummy variable. The result of this study shows that foreign ownership has effect on earnings management which means foreign company doesn’t have the financial resources, knowledge and corporate governance expertise which makes it difficult to obtain information. Meanwhile managerial ownership, institutional ownership, tax aggressiveness, firm financial leverage, firm age, and audit quality have no effect on earnings management.
Faktor-Faktor yang dapat memengaruhi praktik Manajemen Laba pada Perusahaan Non-Keuangan
Authors: Wiharja Yosua Tiara , Djashan Indra Arifin
Published: April 2023

The purpose of this research is to obtain empirical evidence about the impact of independent commissioners, audit committee, size audit, expert audit, activities audit, audit committee meetings, and female directors on earning management. The populations on this research are non-financial companies listed in Indonesia Stock Exchange from 2018 to 2020. This research used multiple regression method to analyze data and by purposive sampling method for sampling technique. The result of the sampling there are 101 non-financial companies that are qualified to be taken as research sample. This research finds that independent commissioners, audit committee, size audit, expert audit, activities audit, audit committee meetings, and female directors have no effect on earnings management
Faktor-Faktor yang mempengaruhi Tax Avoidance di Perusahaan Non-Keuangan
Authors: Veronika Monika , Yohanes Yohanes
Published: April 2023

This objective of this study are to obtain empirical evidence regarding the effect of institutional ownership, audit committee, company size, gender diversity on board of directors, financial distress, and managerial ownership on tax avoidance. The population of this study uses 178 non-financial companies with a total sample data of 384 data listed on the Indonesia Stock Exchange from 2019 to 2021 as a sample. The sampling technique for this study used a purposive sampling method. Testing the hypothesis in this study using multiple regression method. Empirical evidence obtained from this study shows that institutional ownership, audit committees, company size and financial distress have an influence on tax avoidance. Other variables such as gender diversity on board of directors and managerial ownership have no effect on tax avoidance. The lower the level of institutional ownership in a company, the more vulnerable it is to tax evasion. A high audit committee level can reduce tax evasion by companies. Large companies have a greater degree of better tax planning and tend to maintain a good image. When a company is experiencing financial distress, the company tends to be more aggressive in tax avoidance.
Pengaruh Ukuran Perusahaan dan Kepemilikan Asing terhadap Nilai Perusahaan
Authors: ADHIKA Wardana Lucky Adhika , Susanti Apit
Published: April 2023

The purpose of this study was to obtain empirical evidence regarding the influence of independent variables, namely, profitability, liquidity, asset growth, company size, institutional ownership, managerial ownership, and foreign ownership, while the dependent variables in this case are company value. The population used in this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) for a 5-year research period, from 2017 to 2021. The sampling used in this study was using purposive sampling techniques. With this method, there are 60 companies that meet predetermined criteria. So that 240 data were obtained that can be used as research samples. Then, in this study using the multiple regression method to analyze the data. The results of this study show that profitability, asset growth and institutional ownership affect the value of the company. If the profitability is higher, the value of the company will increase and the higher the growth of assets, the value of the company will decrease. But on the contrary, liquidity, company size, managerial ownership and foreign ownership have no effect on the value of the company.
Faktor-Faktor yang Memengaruhi Konservatisme Akuntansi
Authors: Zahro Rojwaa Taqiyah , Marlinah Aan , Supriatna Dicky
Published: April 2023

The objective of this research is to obtain empirical evidence about the influence of leverage, firm size, managerial ownership, size of board commissioners, profitability, financial distress and litigation risk as independent variables to accounting conservatism as dependent variables. This research used companies listed in nonfinancial companies sector in the Indonesian Stock Exchange from 2019 until 2021. 110 companies meet the criteria by using a purposive sampling method and using 330 data. This research uses multiple regression methods for data analysis. The result shows that leverage,firm size, managerial ownership, size of board commissioners, profitability, financial distress and litigation risk have no influence to accounting conservatism principle in the company.
Manajemen Laba dan Faktor-Faktor yang Memengaruhinya pada Perusahaan Manufaktur di BEI
Authors: Benedicta Felicia , Mulyana Ricky A.
Published: April 2023

The purpose of this research is to obtain empirical evidence the influence of leverage, tax planning, firm size, audit committee, independent commissioner, sales growth, and auditor independence on earning management.The population of this research are manufacturing companies listed in Indonesia Stock Exchange from 2018 to 2020. The sample in this research obtained by using the purposive sampling method that were 62 companies that met the sampling criteria. The hyphotesis test used of this is multiple regression method. The measurement of earning management of this research uses Modified Jones model to estimate the value of discretionary accruals as the proxy of earnings management. The result show that leverage,tax planning, and sales growth have influence to earnings management, while firm size,audit committee, independent commissioner, and auditor independence have no influence to earnings management.
Prioritization of upcycling and recycling applications for the management of waste printed circuit boards by using S-LCA and MCDM
Authors: Günkaya Zerrin , Eris Zehra Gizem , Özkan Aysun , Banar Mufide
Published: April 2023

In this study, the upcycling and recycling applications for the management of waste printed circuit boards (PCBs) were compared through the sequential application of Streamlined Life Cycle Assessment (S-LCA) and Multi-Criteria Decision Making (MCDM) techniques. Upcycling applications were determined as gold, copper-tin alloy, lead, copper recovery and activated carbon production. And, portland cement, aggregate, sawdust, fiberglass and styrene butadiene rubber (SBR) productions were taken account as recycling applications. At the S-LCA stage, CML-IA baseline and ReCiPe 2016 methods were used for the characterization. For the MCDM study, environmental, technical and economic criteria were determined. Remarkable characterization results of S-LCA were used as the environmental criteria of MCDM. The Entropy method was used for the weighting of the criteria. TOPSIS method was used to compare the alternatives based on weighted criteria. S-LCA study shows that impact categories of Abiotic Depletion Potential (element basis), Total Ecotoxicity Potential and Human Toxicity Potential are the major impact categories. MCDM study shows that the gold recovery (0.9845) as an upcycling application and SBR production (0.7361) as a recycling application have been determined as the first applications to be applied to waste PCBs in terms of environmental, technical and economic aspects.
GUARDA MUNICIPAL NA AREA DE FRONTEIRA COM SUA CONTRIBIÇÃO E A BUSCA DA VALORIZAÇÃO DA CLASSE
Authors: COSTA SANTOS LEANDRO
Published: April 2023

The objective of this work is the questioning about the public servant operating in the frontier line and its work qualities, having as manifesto the public safety professionals, especially the Municipal Guard of Corumbá state Mato Grosso do Sul, that has been contributing with the other forces of security in our municipality in this border area. Questionnaires were prepared within the institution of the Municipal Guard, as well as in other public security forces, focusing on institutional subsidies related to the quality of work of the public servant operating near the border - Corumbá-MS-BR / Bolivia. The tools used in this article are intended to map the fundamental questions of these public servants, obtaining the point of view of each worker on this journey in the border of our state of Sul-Mato-Grossense, having as experience in day to day work, uncovering the problems of the exercise of his position, as well as the institution that serves, with the purpose of collecting data on public security cases in this frontier area, with the merger of the current management. Through this study, it will be exposed how the servers in this border area work intensely, especially the Municipal Guard, which in turn, works in partnerships with other forces, subsidizing public safety in the region of Corumbá-MS, and with this, there is no increase in their salary but rather great work to be done by these servers in this border area. We trust that this study can improve the knowledge of executive managers as an amazing tool to be used in discussions of future laws and disciplinary rules for the servers established in the role of public security in this border region.
Improving the EFL Students’ Oral Communication through the Implementation of Business Meetings Project Using a Digital Pocket Presentation Guide
Authors: Agustina Lia , Ulfa Farida , Handoyo Futuh
Published: April 2023

This study aimed to implement a Business Meetings Project using a Digital Pocket Presentation Guide to improve EFL students' oral communication. Therefore, the action research design was implemented to match the purpose of the study. The data collection techniques were started by asking students to do a pretest, implement the model, do observations during the activities, distribute a questionnaire and do interviews to see the students' improvement by asking students to do the post-test. The result of the research showed that the student's progress sustainably improved from the first evaluation, which was 48,75, to the second evaluation, which was 53,760 and to the third evaluation, which was 56,25 for the mean. The score continuously improved from the first evaluation to the third evaluation. The results of the research show that the students gave good attitudes and responses during the process of implementing the model. Questionnaire and interview reports show that students agreed on the implemented model as it motivated and improved their self-confidence and capability in oral communication skills. In conclusion, implementing the business meeting projects through a digital pocket presentation guide enhanced students' verbal communication skills.
Analisis Pengaruh Informasi Produk Ramah Lingkungan dan Budaya Ramah Lingkungan Terhadap Perilaku Ramah Lingkungan
Authors: Anriza Hirianto Reno Firman , Adhihendra Brian Gregory
Published: April 2023

Perkembangan isu kelestarian lingkungan pada saat ini merupakan salah satu hal yang menjadi pembahasan pada konteks lingkungan bisnis. Isu lingkungan meliputi kelestarian lingkungan, pencemaran limbah, dan juga terkait dengan penggunaan produk dengan emisi dan polutan yang minimal. Penelitian ini berfokus dalam pembahasan mengenai isu lingkungan dimana aspek informasi produk ramah lingkungan, budaya ramah lingkungan, serta perilaku ramah lingkungan menjadi fokus pembahasan. Peneliti membangun penelitian ini menggunakan Teknik kuantitatif dengan data sampel valid sebanyak 200 responden dari seluruh Indonesia yang memahami dan memilih untuk menggunakan produk tumbler dari Tupperware. Analisis data yang digunakan adalah AMOS 21. Hasil analisis yang dilakukan kemudian menunjukkan bahawa informasi produk ramah lingkungan dan budaya ramah lingkungan berpengaruh positif dan signifikan terhadap perilaku ramah lingkungan.
Apakah Kesenangan dan Romantisme Menimbulkan Cinta Merek?
Authors: Aprilianingsih Pingki Dwi , Putra Harmanda Berima
Published: April 2023

Penelitian ini bertujuan menguji pengaruh kesenangan konsumen, romantisme pada cinta merek dari produk perawatan tubuh. Penelitian ini menggunakan metode kuantitatif. Sampel pada penelitian ini adalah pengguna produk perawatan tubuh di Kota Semarang. Pengumpulan data menggunakan kuesioner daring via goggle form yang didistribusikan pada 150 responden selama satu bulan. Data dianalisis menggunakan analisis regresi dari SPSS. Hasil menunjukan bahwa kesenangan konsumen, romantisme berpengaruh positif pada cinta merek dari produk perawatan tubuh.
Pengaruh Risiko Dan Kendala Yang Dirasakan Terhadap Mengunjungi Kembali, Serta Peran Mediasi Citra Destinasi Bali Setelah Covid-19 Pada Wisatawan
Authors: Wulandari Tasya , Annisa Intan Tri
Published: April 2023

This study aims to determine the effect of perceived risk, perceived constraints on revisit intention, as well as the mediation role of Bali destination image after Covid-19 on tourists in Jabodetabek. The sample in this study was 165 tourists in Jabodetabek who had visited Bali. The sampling technique used is purposive sampling. Data was collected using a survey method with an instrument in the form of a questionnaire. The data analysis method used is the SPSS method and Partial Least Square Structural Equation Modeling (PLS-SEM). The results showed that (1) the perceived risk had a negative and significant effect on the destination image (2) the perceived constraints had a negative and significant effect on the destination image (3) the perceived risk had a negative and significant effect on revisit intention (4) the perceived constraints  had a negative and significant effect on revisit intention (5) destination image has a positive and significant effect on revisit intention (6) destination image can mediate the effect of perceived risk on revisit intention (7) destination image can mediate the effect of perceived constraints on revisit intention.
Dinamika Perubahan Perilaku Pembelian Impulsive Konsumen Dimasa Pandemik Covid-19
Authors: Susanti Dewi Noor , Riptiono Sulis
Published: April 2023

Penelitian ini bertujuan untuk mengetahui dinamika perilaku konsumen dalam kaitannya pembelian yang tidak direncanakan dimasa pendemik Covid-19. Study dilakukan dengan menguji konsep impulse buying dengan menggunakan tiga variable sebagai antecedent. Data dikumpulkan dengan menggunakan kuesioner dengan sample sebanyak 100 responden yang berkunjung dan berbelanja pada Thrift Store di Jogjakarta dan diambil dengan menggunakan tehnik purposive sampling. Analisis regresi linear berganda digunakan untuk menguji hasil penelitian. Hasil penelitian menunjukkan bahwa variable hedonic shopping motivation, Money availability, dan Positive emotion terbukti secara parsial ataupun secara simultan merupakan variable-variabel yang dapat meningkatkan perilaku pembelian impulsive konsumen. Sedangkan Positive emotion merupakan variable yang memiliki pengaruh terbesar dalam meningkatkan pembelian impulsive.
Model Digital Kurikulum untuk Program MBKM Menuju Kesiapan Kerja Generasi Z Menghadapi Era Industri 4.0
Authors: Ingsih Kusni , Astuti Sih Darmi , Riyanto Fery , Perdana Tito Aditya
Published: April 2023

Penelitian ini bertujuan untuk mengetahui pengaruh program MBKM, kurikulum digital, kesiapan siswa terhadap kesiapan kerja pada siswa generasi Z di Semarang. Metode penelitian ini menggunakan metode campuran. Penelitian ini mengumpulkan data menggunakan angket untuk mahasiswa semester akhir di PTN dan PTS di wilayah Kota Semarang. Populasi dalam penelitian ini adalah mahasiswa semester akhir pada PTN dan PTS di wilayah Kota Semarang, karena wilayah ini memiliki perguruan tinggi terbesar dengan akreditasi yang sangat baik dan prima. PTN dan PTS yang memiliki akreditasi prima dan unggul ada 14 perguruan tinggi. Teknik pengambilan sampel menggunakan purposive sampling, dengan kriteria PT yang memiliki akreditasi A dan telah menjalankan beberapa program MBKM. Pengumpulan data dilakukan dengan menggunakan kuesioner. Hasil penelitian menunjukkan 1) MBKM berpengaruh terhadap kesiapan kerja melalui kesiapan siswa pada siswa generasi z di Semarang sebagai variabel mediasi, 2) Kurikulum digital berpengaruh terhadap kesiapan kerja pada siswa generasi z di kota Semarang melalui kesiapan sebagai variabel mediasi.
Faktor-Faktor Internal Keuangan sebagai Determinan Nilai Perusahaan
Authors: Shafira Inastasya , Najmudin Najmudin , Shaferi Intan
Published: April 2023

The purpose of this study is to analyze the effect of profitability, leverage, liquidity, activity, and investment decisions on firm value. The population of this study is all consumer goods companies listed on the Indonesia Stock Exchange. The technique in determining the sample used a purposive sampling method and obtained as many as 34 companies as research samples. The data in this study were tested using multiple linear regression analysis techniques with ordinary least squares. The findings of this study provide an indication that there is a significant positive effect on firm value from the determinants of profitability, leverage, financial activity, and investment decisions. Meanwhile, the determinant of liquidity has no influence on firm value.
Evaluasi Kinerja Angkutan Penumpang Transportasi Penyeberangan Speedboat Reguler Rute Tarakan-Kabupaten Tana Tidung
Authors: Teguh Ning Tias Rohana , Bakri Muhammad Djaya
Published: April 2023

Tarakan is home to the main seaport that serves all districts in North Kalimantan. Tana Tidung Regency is one of the regencies that serve the Tarakan feeder port route. This is supported by the presence of a Sesayap River network. To provide comfort to service users, the high demand for ferry transportation services must be balanced with adequate speedboat service facilities. Data was collected by distributing questionnaires and conducting interviews to determine the level of satisfaction of service users and the attributes that are a priority in improving the performance of speedboat services. The data collection results were analyzed using Importance Performance Analysis (IPA) dan Customer Satisfaction Index (CSI) methods. Then, to follow up on the results of the IPA dan CSI analysis, the Quality Function Deployment (QFD) method was used, a technique used to identify priorities for performance management based on the needs and desires of service users. Based on the results of the IPA analysis, three attributes were obtained as the top priority to require handling/improving their performance; the availability of fire extinguishers, the availability of information on speedboat travel disturbances, and the availability of boarding and alighting facilities for passengers with special needs, children, and pregnant women. The result of the CSI analysis obtained a service user satisfaction index of 63.379 which indicated that the service performance perceived by service users was decreased within the “Quite Satisfied” criteria. While the results of the QFD analysis obtained a priority sequence for improving/handling speedboat performance which was offloading the passengers by being carried out or stretchered, and access was categorized as the first priority, the second and third priorities were the availability of communication tools that were readily used by the captain and crew in the speedboat and notifications in the form of messanges to prospective passengers related to changes in departure schedules, and the last priority was the placement of APARs at 3 points, which was near from the diver or captain, passenger room, and the speedboat engine area.