bluuebunny/crossref_metadata_2025 huggingface dataset:
Resistensi Escherichia coli asal feses sapi di wilayah Bogor terhadap antimikroba
Authors: Rotinsulu Dordia Anindita , Afiff Usamah , Septiriyanti Diyah
Published: December 2022

Resistansi bakteri terhadap antimikrob telah menjadi permasalahan global. Pengujian resistansi antimikrob bakteri dari hewan penting dilakukan terutama dengan adanya resistansi antimikrob pada manusia yang diduga bersumber pada ternak. Tujuan penelitian ini adalah untuk menganalisis gambaran resistansi Escherichia coli (E. coli) yang diisolasi dari feses sapi terhadap berbagai antimikrob, yaitu aztreonam, basitrasin, sefpodoksim, enrofloksasin, fosfomisin, gentamisin, dan kloramfenikol. Uji resistansi antimikrob dilakukan menggunakan metode difusi cakram Kirby-Bauer. Hasil uji diinterpretasi menurut Clinical and Laboratory Standards Institute (CLSI). Isolat E. coli asal feses sapi yang diperiksa resistan terhadap aztreonam (40%), sefpodoksim (40%), fosfomisin (50%), basitrasin (100%), dan gentamisin (10%). Sebanyak 30% isolat E. coli memiliki kepekaan intermediat terhadap fosfomisin. Seluruh isolat sensitif terhadap kloramfenikol (100%), dan sebagian besar sensitif terhadap enrofloksasin (90%) dan gentamisin (90%). Isolat E. coli yang resistan terhadap aztreonam dan sefpodoksim diduga berfenotip extended spectrum β-lactamase (ESBL). Pengobatan infeksi E. coli pada sapi harus memperhatikan gambaran resistansi isolat terhadap antimikrob.
Effect of oxygen heteroatom on sensor-cyanide anions binding
Authors: Rahmawati R , Sofia Fara Dwirani
Published: December 2022

The study aims to analyze the effect of heteroatom replacement on benzimidazole derivative chemosensor compounds on the ability to form hydrogen bonds with anions. In this case, the N heteroatom in the benzimidazole derivative sensor compound (S1) is replaced with the O heteroatom to become a benzoxazole derivative sensor compound (S3). Calculating the energy of the molecules involved in the electron level gives the following results: replacing heteroatoms with more electronegative atoms increases the HOMO energy of the sensor molecules, making the sensor more reactive to anions and strengthening the binding of the sensor with cyanide anions.
CÂNCER DE PELE: COMO PREVINIR ?
Authors: Silva Príncia , Paulo Luiz , Elston Sarah , Laila Kananda , Souza Beatriz , Silva Josyanne
Published: December 2022

O câncer de pele é a neoplasia mais comum com incidência de 2 a 3 milhões de casos ao ano, segundo a Organização Mundial de Saúde. No Brasil, o câncer de pele não melanoma é o mais frequente e corresponde a cerca de 30% de todos os tumores malignos registrados correspondendo cerca de 180 mil novos casos. O principal fator de risco para o surgimento da doença é a exposição aos raios ultravioletas (UV) A e B. Aprender sobre o desenvolvimento do referido câncer, bem como seu diagnóstico e tratamento, pode impactar nas medidas de saúde pública e contribuir para a prevenção de novos casos. Quanto mais cedo for promovida tal conscientização mais eficiente será a prevenção. Portanto, o presente artigo tem como objetivo demonstrar para estudantes da Educação Básica como medidas profiláticas simples podem diminuir a ocorrência dos cânceres de pele. Para alcançar tal feito foi desenvolvido uma oficina didática intitulada “Câncer de pele: informação leva a prevenção!” que integra um projeto de extensão à comunidade, do Curso de Biomedicina do Centro Universitário Geraldo de Biase (UGB-FERP). A oficina foi estruturada com intuito de conscientizar e levar conhecimento a alunos de escolas públicas através de informação e dinâmicas, mostrando que a partir de hábitos simples eles podem se prevenir quanto o surgimento dessa patologia. Dessa forma, este artigo trata-se de um relato de experiência a respeito da referida oficina. Resultados apontaram nível alto de satisfação. Anseia-se que os estudantes sejam disseminadores dos saberes compartilhados a familiares e comunidade que integram.
A Translation Service for Open Data Portals
Authors: Urbanek Sebastian , Schimmler Sonja
Published: December 2022

There exists a huge variety of Open Data portals, some of them providing just a handful, and others tens of thousands of datasets. The datasets they provide are expected to be supplied with metadata describing them. However, this metadata is typically available in one or two languages only, and, if translations exist, they are usually added manually. To build an inclusive data infrastructure, metadata should be available in as many languages as possible. The paper presents an approach for automatic translation of metadata within Open Data portals, based on Semantic Web technologies and using the metadata standard DCAT-AP. Based on this approach, new functionalities are possible, such as enabling users to search for datasets in their native language. The approach was implemented for and tested within a practical application in a production environment.
Late Effects of Therapy, Stigmatization and Social Reintegration following Childhood Cancer Survival in Kenya: A Case Report
Authors: Lemmen JPM , Midiwo N , Njuguna F , Kaspers G , Mostert S
Published: December 2022

Childhood cancer survival is increasing in low- and middle-income countries like Kenya, which comes with a new healthcare challenge: late effects and quality-of-life of survivors. A case was studied to depict a Kenyan Hodgkin lymphoma survivor, illustrating some of the childhood cancer survivors' difficulties in Kenya. Late effects of therapy, stigmatization and social reintegration were explored. The investigators reviewed medical records and used semi-structured interviews and stigma assessments using the Social Impact Scale. The survivor developed severe pulmonary hypertension during treatment with ABVD and salvage protocols. Three years after treatment, the patient experienced chemotherapy-induced late effects (chronic heart disease) that hindered personal care, social activities and job opportunities and required follow-up. Stigmatization by the community burdened his family life and marital prospects. This case report is one of the first that testifies of combined medical and psychosocial challenges that childhood cancer survivors may face in sub-Saharan Africa and underlines the need for a holistic approach.
The effects of the COVID-19 pandemic on patient application to outpatient plastic surgery clinics and management of treatments: a retrospective comparative study
Authors: AYDIN SAVAŞ Seçkin
Published: December 2022

Aim: The aim of this study was to show the differences in patient profile and treatment selections in outpatient plastic surgery clinic, by comparing the pre-pandemic and the pandemic period for one-year processes.Methods: The patients who applied to outpatient clinic of plastic surgery during the pre-pandemic and pandemic periods were included in the study. The data related to demographic characteristics, reasons for application of outpatient plastic surgery clinic, pre-diagnosis and treatment modalities outpatient or inpatient - were collected retrospectively.Results: It was observed that there was a significant numerical difference in the number of applications of the patients between the pre-pandemic and the pandemic periods. The application rate of females decreased, while the rate of males increased during the pandemic period. When we examined the application rates in the age groups, the patient application rates in the 12-18, 18-25, and 25-40 age groups increased. In the other age groups, the patient application rates were decreased (p<0,01). When the reasons for patient application were examined one by one, the burn injury rate remains the same, while acute-chronic wounds, maxillofacial trauma and other reasons rates increased (p<0,001). When the outpatient and inpatient treatment rates were compared, the outpatient treatment rate increased, while the inpatient treatment rate decreased (p<0,001).Conclusion: This study shows the changes in the applications of patients and preferences of treatments during the pandemic period compared to the pre-pandemic period.
Phytochemistry, GS-MS analysis, and heavy metals composition of aqueous and ethanol stem bark extracts of Ximenia americana
Authors: Mubarak Muhammad Dahiru  , Enoch Buba Badgal  , Neksumi Musa
Published: December 2022

Medicinal plants employed in the management of diseases has been attributed to their phytochemical compositions. The present study aimed to investigate the phytochemicals, bioactive, and heavy metals components present in aqueous and ethanol stem bark extracts of Ximenia americana. The phytochemical compositions were qualitatively, and quantitatively determined, followed by the identification of bioactive compounds present. The heavy metals composition was also determined. The result revealed the presence of saponins in the aqueous (30.67% ±0.39), and ethanol (19.67% ±0.78) extract. However, alkaloids (14.61% ±0.46) were detected only in the aqueous extract while steroids (7.00% ±1.16), and glycosides (0.38% ±0.03) were in the ethanol extract only. A total of 17 and 26 compounds were identified in the aqueous and ethanol extract respectively. Chromium and lead had a concentration of 0.184 ppm ±0.080 and 0.886 ppm ±0.210 respectively in the aqueous and ethanol extract. Cadmium had a concentration of 0.001 ppm ±0.000 in both aqueous and ethanol extract. Conclusively, X. americana contains bioactive components that could be utilized in the production of novel drugs by isolation of these bioactive compounds.
Breast cancer: Risk factors and prevention strategies
Authors: Dixita Das
Published: December 2022

Among the cancer diseases, breast cancer is becoming fast growing leading cause of oncologic mortality among women. It is hoped that, evaluation of different dimensions of breast cancer and its associated factors such as environmental and genetic factors, will increase the efforts of prevention. Current studies suggest that mutations in some genes play an crucial role in susceptibility of breast cancer. Thus, researchers aimed to isolate such breast cancer susceptible genes. Some epidemiologic studied also suggested that, moderate to vigorous exercise for 3-4 hours per week can lower the risk for breast cancer for 30%-40% in women than those of the sedentary women. Obese or overweight women have 50%-250% greater risk for breast cancer after menopause. Alcohol use also increases the risk of both postmenopausal and premenopausal breast cancer. Thus, these trends of sedentary lifestyle, decreasing physical activity and increasing obesity may lead to an increase in the incidence of breast cancer. Thus, adoption of healthy food habits, increasing physical activity and changes in sedentary lifestyle may have a great impact on the prevalence of this disease in future. The treatment strategies for breast cancer are broad-ranging depending on tumor’s biology; stages of the disease; tolerance, and acceptance of the patient. There is various treatment approaches of breast cancer such as radiology, surgery, and systematic therapy (chemotherapy, endocrine therapy and biological therapy) etc. In this article required information about risk factors and current breast cancer prevention strategies are collected through literature review.
Pengaruh Opini Audit, Fee, Kesulitan Keuangan, dan Efektivitas Komite Terhadap Audit Delay
Authors: Putri Mutiara Islamy , Tumirin Tumirin
Published: December 2022

This study aims to determine the effect of audit opinion, fees, financial difficulties, the size of the committee's expertise, and committee meetings on audit delay. The population of this study is all companies listed on the Indonesia Stock Exchange in 2020. The total sample of this study is 40 companies. Data analysis was carried out with classical assumptions and hypothesis testing using multiple linear regression with SPSS version 23. The results showed audit opinion, audit fees, committee expertise, audit committee size had a positive effect on audit delay. Meanwhile, financial difficulties, and audit committee meetings have no effect on audit delay. The effect of the independent variable to describe the audit delay variable is 33.4% while the other 66.6% is explained by other variables outside the study.
Pengaruh Asimetri Informasi, Ukuran Perusahaan dan Kepemilikan Manajerial Terhadap Manajemen Laba
Authors: Setiawati Silviana , Syaiful Syaiful
Published: December 2022

This study aims to determine the effect of information asymmetry, firm size and managerial ownership on earnings management. This research uses quantitative research. The data analysis technique used descriptive statistical analysis, data quality test and hypothesis testing. Earnings management variable is measured using Discretionary Accruals, information asymmetry is measured by bid-ask spread, firm size is measured using the natural logarithm of total assets, managerial ownership is measured by the percentage comparison of the number of managers' shares with the number of shares outstanding in the company. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2018-2020. Sampling was done by purposive sampling method, with a total sample of 237 data. The results of this study indicate that information asymmetry has no effect on earnings management, while firm size and managerial ownership have a negative and significant effect on earnings management.
Independensi Auditor, Integritas Dan Pengalaman Kerja Terhadap Kualitas Audit
Authors: Angelina Inge , Syaiful Syaiful
Published: December 2022

This study aims to determine the effect of independence, integrity, and work experience on audit quality. In this research, the researcher examines the audit quality at the Public Accounting Firm (KAP) in the city of Surabaya by using the independent variables, namely independence, integrity and work experience.The population in this study are several auditors who work at KAP in the city of Surabaya. Sampling was carried out using purposive sampling method, and the number of samples was 47 respondents from 13 KAP in Surabaya. The primary data collection method used is a questionnaire method with several criteria. Data collection is done by sending questionnaires via broadcast messages and email in the form of google from. The data analysis technique used in this research is multiple regression analysis technique.The results of hypothesis testing in this study indicate that independence, integrity, and work experience have a significant and significant effect on audit quality. The researcher suggests future research to add more variables and to expand the population..
FAKTOR YANG BERHUBUNGAN DENGAN UPAYA PENCEGAHAN KANKER PAYUDARA DENGAN METODE SADARI
Authors: Muhidin Ulya , Salmah Andi Ummu , Abdullah M. Tahir
Published: December 2022

Kanker payudara merupakan kanker yang paling sering terjadi pada wanita yang mempengaruhi 2,1 juta wanita setiap tahun dan menyebabkan wanita meninggal karena kanker. Diperkirakan 627.000 wanita meninggal karena kanker payudara, terhitung sekitar 15% kematian akibat kanker pada wanita. Kanker payudara di Sulawesi Selatan menempati peringkat pertama penyakit kanker yang banyak diderita oleh wanita. Penelitian ini bertujuan untuk mengetahui faktor yang berhubungan dengan upaya pencegahan kanker payudara dengan metode SADARI pada siswi SMKN 5 Enrekang. Jenis penelitian yang digunakan adalah penelitian observasional dengan menggunakan desain studi cross sectional study dengan populasi siswi SMKN 5 Enrekang yaitu sebanyak 52 orang dan jumlah sampel yang sama dengan populasi. Penelitian berlangsung selama 1 pekan yaitu 16 November 2021-22 November 2021. Teknik pengambilan sampel yang digunakan adalah exhaustive sampling. Data dianalisis secara univariat dan bivariat dengan menggunakan uji chi square. Jumlah responden yang memiliki perilaku pencegahan adalah sebanyak 27 orang (51,92%) sedangkan yang tidak melakukan pencegahan sebanyak 25 orang (48,07%). Hasil uji chi square menunjukkan bahwa umur (p=0,009), pengetahuan (p=0,000), sikap (p=0,000), peran keluarga (p=0,000), dan peran tenaga kesehatan (p=0,001) merupakan faktor yang berhubungan dengan perilaku pencegahan kanker payudara dengan metode (SADARI) pada siswi SMKN 5 Enrekang Kesimpulan: Ada hubungan antara umur, pengetahuan, sikap, peran keluarga dan petugas kesehatan terhadap perilaku pencegahan kanker payudara dengan metode (SADARI) pada siswi SMKN 5 Enrekang. Saran kepada siswi sebaiknya rutin melakukan pemeriksaan payudara sendiri dan kepada peneliti selanjutnya agar dapat mengembangkan penelitian terkait perilaku pemeriksaan payudara sendiri (SADARI) dengan menambah jenis variabel yang diteliti.
DETERMINAN PENERIMAAN VAKSINASI COVID-19 PADA MASYARAKAT DI WILAYAH KERJA PUSKESMAS MAKKASAU
Authors: AR Husnul Afifah , Nurhayani Nurhayani , Abadi Muh. Yusri
Published: December 2022

Vaksinasi merupakan salah satu upaya untuk mencegah semakin meluasnya penyebaran pandemi COVID-19. Vaksin tidak hanya memberikan perlindungan bagi orang-orang yang telah melakukan vaksinasi, tetapi bagi masyarakat luas dengan mengurangi penyebaran penyakit dalam suatu populasi. Cakupan vaksinasi dapat meningkat jika tingkat penerimaan vaksinasi COVID-19 pada masyarakat semakin besar. Penelitian ini bertujuan untuk mengetahui faktor yang berhubungan dengan penerimaan program vaksinasi COVID-19 pada masyarakat di wilayah kerja Puskesmas Makkasau. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan pendekatan survei analitik dengan desain Cross Sectional Study. Populasi dalam penelitian ini adalah masyarakat yang bertempat tinggal di wilayah kerja Puskesmas Makkasau dan berumur >18 tahun dari 08 Maret - 07 April 2022. Sampel sebesar 100 responden dengan teknik pengambilan sampel menggunakan metode Accidental Sampling. Hasil penelitian menunjukkan 90% responden memiliki penerimaan vaksinasi COVID-19 yang tinggi. Hasil penelitian menunjukkan persepsi kerentanan (p=0,001), persepsi manfaat (p=0,000), persepsi hambatan (p=0,042), dan dorongan bertindak (p=0,001) berhubungan terhadap penerimaan program vaksinasi COVID-19 pada masyarakat di wilayah kerja Puskesmas Makkasau. Tidak terdapat hubungan persepsi keparahan (p=0,067) terhadap penerimaan program vaksinasi COVID-19 pada masyarakat di wilayah kerja Puskesmas Makkasau. Sebagian besar variabel yang diteliti dalam penelitian ini menunjukkan terdapat hubungan penerimaan vaksinasi COVID-19 pada masyarakat maka diharapkan bagi pihak puskesmas Makkasau agar lebih aktif memberikan sosialisasi terkait tingkat keparahan COVID-19 dan manfaat vaksinasi COVID-19, sehingga masyarakat memiliki persepsi yang positif terhadap vaksinasi COVID-19 dan memiliki dorongan untuk melakukan vaksinasi COVID-19. Bagi masyarakat diharapkan tetap patuh melakukan protokol kesehatan dan melakukan vaksinasi agar tidak rentan terjangkit COVID-19.
PENGARUH LEVERAGE UKURAN PERUSAHAAN PROFITABILITAS TERHADAP FEE AUDIT
Authors: Shinta Aditia Putri  , Dirvi Surya Abbas  , Hesty Ervianni Zulaecha
Published: December 2022

This study aimed to examine: 1) the effect of leverage on profitability 2) effect of firm size 3) effect of profitability 4) effect fee audit. This research study considered causative. The population was proverty and real estate companies listed on the Indonesia Stock Exchange in 2017 until 2021. The research sample was determined by the method of purposive sampling to obtain a sample of 14 companies. Types of data used are secondary data and methods of analysis used is multiple regression. This study concluded that leverage was significantly influence profitability, 2) Firm size is not significantly influence the profitability. In this study suggested that further research should consider expanding the sample beyond the properti and real estate sector and extend the observation period, so that the results obtained can be generalized. And also the number of other factors that need to be considered  profitability by further research. Subsequent researchers can conduct research associated with profitability, using a variety of relevant variables, which certainly influenced on the performance and development of the profitability of a company.
PENGARUH STRUKTUR MODAL, KUALITAS AUDIT, KINERJA KEUANGAN, AUDIT DELAY TERHADAP NILAI PERUSAHAAN
Authors: Shufi Muhammad Mushab Mujaddidi  , Dirvi Surya Abbas  , Hesty Ervianni Zulaecha
Published: December 2022

The Main Purpose of This Research Is To Know The Effect Of Capital Structure, Audit Quality, Financial Performance, And Audit Delay On Company Value In Industrial Sub-Sector Manufacturing Companies Listed On The Indonesia Stock Exchange For The 2015-2021 Period. Samples Obtained by Purposive Sampling Method and Based on Criteria Selected 6 Companies As Samples of This Research. The results of this study simultaneously are that capital structure, audit quality, financial performance, audit delays have an effect on firm value.
PERAN STRATEGIS LEMBAGA KEUANGAN SYARIAH BAGI UMKM DALAM MEWUJUDKAN PEMBANGUNAN EKONOMI
Authors: Muhdhori Ahmad
Published: December 2022

Islamic financial institutions provide facilities that can be used by the community in the business sector to open up opportunities to build UMKM. UMKM are the main productive and competitive actors in the national economy. For this reason, the development of micro, small and medium enterprises needs to be the main priority of national economic development. This study aims to describe the role of Islamic financial institutions for UMKM in realizing economic development. This type of research is a literature review research with data sources obtained through a search on google schoolar with a number of predetermined variable keys. The results of this study include the role of financial institutions in the economy including the transfer of assets, transactions, liquidity and efficiency. Islamic financial institutions were established with the aim of promoting and developing the application of Islamic principles, sharia and their traditions into financial and banking transactions and related businesses. The role of Islamic financial institutions is to assist UMKM in developing their businesses so as to improve the economy of business people and indirectly have an impact on economic development.
Pengaruh Upah Kerja Terhadap Kinerja Karyawan pada PT. Wilmar Food
Authors: Muhammad Iqbal
Published: December 2022

Sumber daya manusia memegang peran penting dalam sebuah perusahaan, sebab faktor manusia (karyawan) merupakan penggerak utama disetiap kegiatan yang ada didalam perusahaan, karena karyawan yang melakukan kegiatan perusahaan mulai dari merencanakan, melaksanakan, hingga mengendalikan setiap kegiatan dan aktivitas perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh upah terhadap kinerja karyawan pada PT. Wilmar Food Jambi.  Penelitian yang dilakukan adalah penelitian kuantitatif deskriptif.  Populasi dalam penelitian ini adalah karyawan yang bekerja pada PT. Wilmar Food Jambi. Pengambilan sampel dengan teknik sampling jenuh, dengan jumlah sampel 18 responden Metode pengumpulan data dalam penelitian   ini   menggunakan   kuisioner.   Metode   analisis   data   dalam   penelitian   ini menggunakan statistic deskriptif dengan menggunakan skor nilai, presentase, dan tabel.Berdasarkan analisis yang telah dilakukan, didapat kesimpulan bahwa upah berpengaruh terhadap  kinerja  karyawan.  Hal ini dapat dilihat dari rata-rata persentase pada variabel upah sebanyak 85 % respon positif dan pada variabel kinerja karyawan sebanyak 97 % respon positif yang diberikan responden.  Hal ini menunjukkan Semakin baik tingkat pemberian upah oleh perusahaan, maka semakin baik pula tingkat kinerja karyawan.Hasil penelitian ini menunjukkan bahwa upah berpengaruh terhadap kinerja karyawan.
PENGARUH ADANYA PAYLATER DI KALANGAN REMAJA DI SUMATERA UTARA
Authors: Fadhillah Irwani Saragih  , Dini Lestari
Published: December 2022

Penelitian ini bertujuan untuk menganalisis pengaruh literasi keuangan dan gaya hidup terhadap perilaku konsumtif pengguna paylater di kalangan remaja. Perkembangan e-commerce memberikan dampak pada metode pembayaran yang semula hanya dikenal pembayaran tunai, berbasis kertas, berbasis kartu, kini mulai diperkenalkan dengan sistem pembayaran baru berbasis elektronik. Paylater merupakan salah satu jenis pembayaran kredit secara online. Penelitian ini menggunakan metode pendekatan secara kuantitatif. Data yang digunakan menggunakan study literature (kepustakaan). Hasil penelitian ini menunjukkan bahwa penggunaan sistem pembayaran paylatter berpengaruh signifikan terhadap perilaku konsumtif kalangan remaja di Sumatera Utara. Litearsi keuangan berpengaruh signifikan terhadap perilaku konsumtif pengguna paylatter dengan arah hubungan negative. Gaya hidup berpengaruh signifikan terhadap perilaku konsumtif pengguna paylatter dengan arah hubungan positif, dan secara simultan literasi keuangan dan gaya hidup berpengaruh signifikan terhadap perilaku konsumtif pengguna paylatter di Sumatera Utara.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PERUSAHAAN PERTAMBANGAN BATU BARA MENGGUNAKAN ANALISIS RASIO TAHUN 2019-2021
Authors: Aurora Fahriza Pribadi  , Qhuluqi Alya  , Moch. Deny Setiawan  , Mario Ade Pratama
Published: December 2022

Tujuan didirikannya suatu perusahaan pada umumnya adalah untuk memaksimalkan keuntungan, meningkatkan penjualan, memaksimalkan nilai saham dan meningkatkan kesejahteraan pemegang saham. Hal ini dapat direfleksikan dalam laporan keuangan, laporan yang menggambarkan perkembangan kinerja keuangan perusahaan pada periode tertentu. Supaya laporan keuangan dapat berarti bagi pihak-pihak yang berkepentingan maka perlu analisis laporan keuangan. Penelitian ini bertujuan untuk untuk mengetahui kinerja perusahaan pertambangan batu bara yang terbaik diantara 4 perusahaan tahun 2019-2021 berdasarkan analisis rasio. Metode analisis data yang digunakan yaitu deskriptif kualitatif, yang akan memberikan informasi kepada peneliti sebuah gambaran detail tentang analisis rasio time series dan cross section pada 4 perusahaan dalam tahun 2019-2021. Berdasarkan hasil analisis dari perbandingan 4 perusahaan tahun 2019-2021 tersebut didapatkan kesimpulan bahwa kinerja keuangan PT Baramulti Suksessarana TBk berada di peringkat 1 dari 4 perusahaan. Hal ini menunjukan bahwa kinerja keuangan perusahaan PT Baramulti Suksessarana TBk dalam kondisi baik.
PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE TERHADAP PERUSAHAAN PERTANIAN
Authors: Elda Sagitarius  , Siti Nuridah
Published: December 2022

Tax is the foundation of Indonesia's State Revenue and Expenditure Budget (APBN).  The government uses tax revenues as a tool to routinely finance national development.  For companies, tax is a burden that will reduce a company's net profit.  It is this difference in interests that causes taxpayers to reduce the amount of payments, not even a little from taxpayers who try to avoid the obligation to report and pay their company taxes.  This form of tax avoidance by minimizing the legal tax payable is called Tax Avoidance.  Tax avoidance is carried out by companies with the aim of diverting funds intended to pay taxes instead allocated to pay company debts. The purpose of this study was to determine the effect of Return On Equity (ROE) and Leverage on Tax Avoidance in agricultural companies.  The sampling technique uses purposive sampling with the criteria of agricultural sector companies that do not present complete financial reports for the period 2018 to 2021. The analytical method used is multiple linear regression, hypothesis testing uses the T test to find out the partial regression coefficient and F test to find out the coefficient  simultaneous.  The results of the study on the T test showed that the Profitability variable proxied by Return On Equity (ROE) had a significant effect on Tax Avoidance.  The results of the F test show that the variables Return On Equity and Leverage simultaneously have a positive effect on Tax Avoidance.  Leverage proxied by Debt to equity ratio (DER) Has effect on Tax Avoidance.
ANALISIS PERBANDINGAN KINERJA KEUANGAN PADA PT WILMAR CAHAYA INDONESIA TBK, PT SEKAR LAUT TBK, DAN PT SIANTAR TOP TBK PERIODE 2019-2021
Authors: Latifatul Qulub  , Adi Supeno  , Lisrotul Munawaroh
Published: December 2022

Penelitian ini bertujuan untuk mengetahui perbandingan kinerja keuangan dari masing – masing perusahaan manufakltur yang bergerak di produksi makanan ringan dan minuman di PT Wilmar Cahaya Indonesia Tbk, PT Sekar Laut Tbk, PT Siantar Top Tbk. Tbk selama tahun 2019-2021 melalui analisis rasio. Metode ini disebut metode kuantitatif karena data penelitian berupa angka-angka dan analisis menggunakan statistik. Tujuan dari analisis ini yaitu menilai kemampuan perusahaan dalam membayar kewajiban aktiva lancar, aktiva lancar tanpa menghitung persediaan, dan uang kas yang tersedia. Serta mengetahui perbandingan rasio antara 3 perusahaan di bidang makanan dan minuman pada efektivitas kinerja perusahaan PT Wilmar Cahaya Indonesia Tbk, PT Sekar Laut Tbk, PT Siantar Top Tbk. Tbk selama tahun 2019-2021
ANALISIS COMMON SIZE, TREND, DAN RASIO KEUANGAN PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BEI PERIODE 2019-2021
Authors: Salsabilla Azzahra  , Titiek Rachmawati
Published: December 2022

Perusahaan farmasi merupakan suatu perusahaan yang berdampak pada saat pandemi covid -19 yang terjadi selama tiga tahun terakhir. Penelitian ini menggunakan perusahaan farmasi yang terdaftar di Bursa Efek Indonesia periode 2019-2020.
Analisis common size jika dilihat dari total aset dari PT. Kalbe Farma pada tahun 2019 sebesar 149,41% mengalami penurunan pada tahun 2020 sebesar 115,76%, dan mengalami penurunan pada tahun 2021 sebesar 100%. Total aset PT. Sido Muncul Tbk pada tahun 2019 sebesar 100% tidak mengalami kenaikan atau penurunan pada tahun 2020, dan mengalami peningkatan pada tahun 2021 sebesar 131,75%. Hal ini disebabkan oleh peningkatan nilai pasar, penurunan suku bunga pasar, dan harga saham perusahaan lebih besar dari nilai buku. Total aset PT. Kimia Farma Tbk pada tahun 2019-2021 terlampau stabil dengan nilai 100%.
Analisis trend PT. Kimia Farma Tbk hasilnya cenderung stabil tidak mengalami kenaikan atau penurunan kecuali pada laba dengan nilai yang mengalami penurunan yaitu total laba komprehensif tahun berjalan pada tahun 2019 sebesar 516% mengalami penurunan menjadi -108% pada tahun 2020, dan mengalami peningkatan pada tahun 2021 menjadi -100% yang dikarenakan kenaikan pendapatan lain-lain serta penurunan beban selisih kurs mata uang.
Analisi rasio keuangan PT. Kimia Farma Tbk mengalami kondisi kurang baik rasio lancar pada tahun 2019 bernilai 0,994 mengalami penurunan menjadi 0,898 pada tahun 2020, dan mengalami kenaikan menjadi 1,054 pada tahun 2021 sedangkan untuk rasio lancar nilai baiknya yaitu 1,5 dan 3 jika kurang dari 1 berarti perusahaan mengalami adanya beberapa masalah likuiditas perusahaan yaitu utang bank jangka Panjang, dan uatang pembiayaan konsumen yang terus menambah setiap tahunnya.
ANALISIS PERANAN DAN KEGUNAAN SISTEM INFORMASI AKUNTANSI PADA PT KURNIA EKA NUSA YANG BERBASIS ACCURATE-DEKSTOP
Authors: Yuli Meliana  , Hwihanus Hwihanus
Published: December 2022

An accounting information system is a collection of resources such as people and equipment that have  been  set  up  to  manage  and  transform  data  into  information.  Accounting  information systems are very important for all companies, both service companies, trading and manufacturing companies. Because besides being useful as a recording of the company's financial statements, it can  also  find  out  what  the  company's  development  is like every year.  This study aims to determine the role and usefulness of the Accounting Information System used in managing financial data so that it is more effective at PT Kurnia Eka Nusa. In a company, the income and expenditure cycle is important. For economic growth, it can be seen from the two cycles. PT Kurnia Eka Nusa is a trading company engaged in industry and. Data collection methods used literature review and library research. The data source used is by conducting interviews with company owners, from an overview of the company, documents used by the company such as sales documents, travel documents, invoices in the company, organizational structure to job desks for each division and guidelines for company procedures regarding income and expenses. accounting information system. This case study shows that sales operations still have some deficiencies and companies can develop an accurate desktop system developed into an accurate online one to maximize system performance.
PERTUMBUHAN EKONOMI DALAM PERSPEKTIF ISLAM
Authors: Eza Okhy Awalia Br Nasution  , Listika Putri Lestari Nasution  , Minda Agustina  , Khairina Tambunan
Published: December 2022

Pertumbuhan ekonomi dianggap sebagai aspek terpenting dari strategi umum suatu negara atau sistem ekonomi. Karena pertumbuhan ekonomi merupakan indikator terpenting dari keresahan masyarakat. Meskipun demikian, kemajuan di bidang ekonomi, sains dan teknologi telah dicapai, dan masih banyak masalah ekonomi lainnya di banyak negara. Tujuan dari penelitian ini adalah untuk menganalisis kemungkinan masalah ekonomi yang mempengaruhi komunitas ekonomi Islam. Peneliti menggunakan metode penelitian akademis yang berkaitan erat dengan tulisan teoritis dan referensi lain yang berkaitan dengan hukum, adat istiadat dan norma yang berlaku dalam situasi sosial yang diteliti. Menurut hasil kajian ini, pertumbuhan ekonomi menjadi perhatian umat Islam dalam kaitannya dengan ajaran tradisional ekonomi Islam. Ada bukti bahwa konsep ini didirikan baik secara langsung maupun tidak langsung dalam Al-Qur'an, As-Sunnah dan tulisan-tulisan ulama sebelumnya. Kekhasan pertumbuhan dan perkembangan ekonomi Islam tercermin dari perhatian yang sangat tinggi terhadap pengembangan sumber daya manusia dan penguatan fitrah untuk memperkuat harkat dan martabat manusia. Ini tidak hanya mencakup pemenuhan kebutuhan finansial, tetapi juga keinginan dan persiapan kehidupan akhirat.
ANALISIS PANDANGAN MASYARAKAT AWAM TERHADAP MANAJEMEN SISTEM INFORMASI GLOBAL
Authors: Abdul Aziz Hakim  , Ledis izzah Harahap  , Raisa Salsabila  , Nurbaiti Nurbaiti
Published: December 2022

Tujuan dari penelitian ini untuk mengetahui faktor-faktor apa saja yang mempengaruhi kurangnya pengetahuan masyarakat awam terhadap manajemen sistem informasi global. Adapun metode penelitian yang penulis gunakan adalah deskriptif kualitatif. Dalam penelitian ini digunakan pendekatan kuantitatif dengan jenis desain penelitian tertentu. Hasil pembahasan dari penelitian ini adalah bagi mereka yang bekerja di organisasi, terutama sebagai manajer di dunia bisnis, memahami sistem informasi manajemen cukup penting. Kapasitas orang-orang dalam organisasi yang berada dalam keadaan sangkutan sangat menghambat kemampuan mereka untuk mencapai tujuan mereka. Restrukturisasi organisasi dapat digambarkan sebagai "seni" melaksanakan tugas melalui seseorang, atau sebagai "restrukturisasi organisasi sebagai metode pemerintahan." ketika sebuah organisasi diluncurkan dengan buruk, tingkat keras di negara itu akan meningkat. Seiring perkembangan global diera informasi, Keberadaan masyarakat mengalami pergeseran pola yang dinamis selama perkembangan global diera. Kehadiran hasil karya manusia dibidang teknologi informasi menjadi karakteristik dimana masyarakat diera sekarang dikenal sebagai masyarakat informasional. Akan tetapi belum semua masyarakat mampu mengelola informasi dengan baik. Dengan kata lain masih ada beberapa kelompok masyarakat yang belum memahami arti pentingnya sebuah informasi. Sebagai tanggapan fenomena di atas maka lahirlah pemikiran baru dibidang informasi yang dikenal dengan Sistem informasi Manajemen.
HUBUNGAN ANTARA POLA KONSUMSI DAN PENDIDIKAN PADA MAHASISWA DI KOTA MEDAN
Authors: Mawar Indah  , Yusra Amelia Hsb  , Dini Lestari  , M. Ikhsan Harahap
Published: December 2022

Tujuan penelitian ini adalah menganalisis tingkat pola konsumsi dengan pendidikan pada mahasiswa yang ada di kota Medan. Peneliti menggunakan metode survey dan menyebarkan angket serta kuesioner kepada mahasiswa dengan pertanyaan yang sistematis dan yang berkaitan dengan pola konsumsi mahasiswa. Tingkat konsumsi mahasiswa dipengaruhi oleh tempat tinggal atau kost mereka, serta perkuliahan yang padat menjadikan konsumsi mereka berbeda-beda. Rata-rata pola konsumsi mahasiswa bertaraf rendah, karena mereka bisa mengendalikan keuangan mereka yang baik.
Kajian Peran Koperasi Pesantren (Kopontren) dalam Meningkatkan Jiwa Kewirausahaan (Studi Kasus Pondok Pesantren Ar-Rowiyah, Mancengan, Bangkalan, Madura)
Authors: Barokah Lailatul , Nugroho Lucky , Sugiarti Dian
Published: December 2022

Tujuan dari penelitian ini adalah untuk. mengetahui peran kopontren dalam meningkatkan jiwa kewirausahaan terhadap para santri dan mengetahui tantangan serta solusi dalam meningkatkan jiwa kewirausahaan terhadap para santri di pondok pesantren. Metode yang digunakan adalah metode kualitatif yang didukung oleh data primer yaitu bersumber dari wawancara semi struktur untuk menjawab rumusan masalah yang terdiri dari (i) Bagaimana peran kopontren dalam meningkatkan jiwa kewirausahaan terhadap para santri di pondok pesantren?; (ii) Bagaimana tantangan dan solusi dalam meningkatkan jiwa kewirausahaan terhadap para santri di pondok pesantren?. Hasil dari penelitian ini adalah (i) Pada pondok pesantren Ar-Rowiyah terdapat koperasi yang dapat digunakan sebagai laboratorium yang berfungsi menanamkan jiwa wirausaha bagi para santri sehingga diharapkan sebagian para santri dapat menjadi wirausaha di masyarakat yang tidak hanya mencari keuntungan semata, tetapi memiliki jiwa sosial dan spiritual yang tinggi; (ii) Terdapat beberapa tantangan yang berasal dari internal para santri, namun demikian terdapat beberapa solusi yang dapat diimplementasikan untuk merubah tantangan tersebut menjadi kekuatan dalam mencetak para wirausaha santri. Implikasi dari penelitian ini adalah memberikan informasi dan referensi berkaitan usaha dengan keterlibatan pondok pesantren dalam meningkatkan jumlah wirausaha melalui peningkatan jiwa kewirausahaan pada kopontren.
Aile hekimliği hizmetlerinde hekim-hasta iletişiminin hizmeti tavsiye etme niyetine etkisi
Authors: AKAYDIN Hakan , BALTACI Alişan
Published: December 2022

Aile hekimliği hizmetlerinin verildiği birinci basamak sağlık hizmetleri, tüm bireylerin eşit şartlarda ulaşabilmeleri, ücretsiz olmaları ve hastalıkları oluşmadan önleyebilmeleri gibi bazı özelliklerinden dolayı ülkelerin gelişmişliklerinde oldukça önemli yere sahiptir. Diğer yandan, aile hekimliği hizmetlerinin etkin ve verimli kullanılması ikinci ve üçüncü basamaktaki yükü hafifleteceğinden hem maliyet hem de sağlık işgücü açısından olumlu katkı sağlayacaktır. Bunun oluşabilmesi için en önemli faktör de etkin iletişim tekniklerinin kullanılması suretiyle hasta memnuniyeti ve aile hekimliğinde sağlık hizmeti alan hastaların aldıkları hizmetin başkalarına da tavsiye edilmesinin sağlanması olarak değerlendirilmektedir. Bu bağlamda Ankara genelinde aile hekimliğinden hizmet alan 18 yaş üzeri 656 kişiden veri toplanmış ve aile hekimliği hizmetlerinde hekim-hasta iletişiminin hizmeti tavsiye etme niyetine olumlu katkı sağladığı sonucuna ulaşılmıştır.
Kıyı Peyzajları için Tipolojik Bir Yaklaşım: Antalya Lara, Falez ve Konyaaltı Kıyı Peyzajlarının Analizi
Authors: YILDIRIM Emrah , BANOĞLU Gamze
Published: December 2022

Kıyıların ve denizel alanların karakterlerinin analizine dayanan kıyı peyzajı karakter analizi, karanın sürekli etkileşim içinde olduğu su ile analizine imkân vermektedir. Bu çalışmada Antalya’nın doğal ve kültürel tarihi içinde önemli bir yere sahip Konyaaltı, kıyı Falezleri ve Lara kıyılarında öne çıkan peyzaj karakterleri değerlendirilmiştir. Konyaaltı kıyıları boyunca yer alan çakıllı plajı, kıyı gerisinde yükselen Toros dağlarının çevreleme etkisi ile ortaya çıkan olağanüstü manzarası kentin kimlik değerleri arasındadır. Kentin doğu kesiminde yer alan Lara kıyıları enine kumlu plajı, kıyı gerisinde kumulları ve kumul ormanları ile doğal miras niteliği taşımaktadır. Kıyı Falezleri her iki kıyı arasında bağlantılılığı sağlayan ve Antalya’nın kentleşme öncesi kadar doğa tarihi açısından canlı miras niteliğindeki önemli bir kıyı koridorudur. Üç kıyı örneğine peyzaj özellikleri itibariyle coğrafik açıdan Antalya kentine özgü karakterler sergilemesi bağlamında Konyaaltı Sahili ve Kıyı Gerisi Peyzaj Karakter Alanı, Antalya Kıyı Falezleri Peyzaj Karakter Alanı, Lara Plajı ve Kumulları Peyzaj Karakter Alanı tanımlaması getirilmiştir.
Examining the Concept of Quality of Space in Public Open Spaces: The Example of Çanakkale Özgürlük Park
Authors: SAĞLIK Alper , TEMİZ Merve , KARTAL Fatoş , ŞENKUŞ Dilan
Published: December 2022

Public open spaces provide many services that will improve the physical and mental health of the society and increase the quality of life. These services are an important indicator for measuring spatial quality. In this study, it is aimed to evaluate the reinforcement elements used in the Özgürlük Park in the city of Çanakkale according to the spatial quality criteria in the Space Quality Diagram. Situation analysis, which is a component of the qualitative research design, was used in line with the target and the reinforcement elements were evaluated as successful or unsuccessful. As a result, it was determined that the park is an area with high quality value, but the "maintenance" criterion was found to be insufficient in the area. It is suggested that the maintenance and repair works of the reinforcement elements and plant elements in the area should be carried out regularly.
LA TUMBA DE LA DAMA DE BAZA 50 AÑOS DESPUÉS. ESTRATIGRAFÍA Y ESTRUCTURA
Authors: Caballero Cobos Alejandro , Blánquez Pérez Juan
Published: December 2022

En este artículo se aborda la realidad estratigráfica y estructural de una de las tumbas más interesantes de la necrópolis ibérica de Cerro del Santuario (Baza, Granada), en la que se halló la estatua de “la dama”, hace ahora medio siglo. A partir de la reexcavación de dicha tumba en 2015 y de nueva documentación gráfica se realiza una propuesta más completa y argumentada de su arquitectura, relacionándola con lo que conocemos, en la actualidad, de esta necrópolis.
LE TOMBE FEMMINILI NELLA NECROPOLI DI VIALE SANTA PANAGIA A SIRACUSA (VI-IV SEC. A.C.)
Authors: Guzzardi Lorenzo
Published: December 2022

La presente contribución analiza una serie de tumbas femeninas recientemente excavadas en Siracusa, asociadas a contextos funerarios típicos del paso de la I a la II Edad del Hierro en la isla de Sicilia en ámbito griego, y que representan una revisión del concepto de identidad y de género en el ámbito de la arqueología de la muerte en la Protohistoria.
Studies on mutagenic effect of phosphemide in barley
Authors: Tetyannikov N. V. , Bome N. A.
Published: December 2022

Background. The method of induced mutagenesis is used to temporarily increase the frequency of mutations, allowing a higher probability of obtaining plants with new alleles and traits valuable for breeding. The search for new agents with high mutagenic activity is of particular interest for the development of mutational breeding. A new mutagen for barley is phosphemide.

Materials and methods. Field and laboratory studies were conducted in 2016–2018. Three barley genotypes were treated with an aqueous solution of phosphemide at two concentrations: 0.002% and 0.01%, exposure: 3 hours. Experimental data were statistically processed by the analysis of variance (ANOVA) using Statistica 7. The error of the mean (Sx) was calculated for the mean values. Significance of differences (P < 0.05) was determined by Student’s t-test. Mutation frequency (Mf), mutagenic effectiveness (ME), and efficiency (Me) were assessed.

Results and conclusion. It was found that the greatest contribution to formation of field seed germination of mutant populations in M1 and M2 generations was made by the mutagenic factor (20,36%) and interaction of the genotype × environment (18,55%) and mutagen × environment factors (14,93%). The concentration of 0.01% was recognized as semi-lethal for two accessions. In the M2 generation, the mutagenic effectiveness of the 0.002% phosphemide concentration exceeded that of 0.01% more than 4 times. The low concentration was more effective for cv. ‘Zernogradsky 813’ (17.43%) and accession Dz02- 129 (12.04%). For C.I. 10995, a higher concentration of phosphemide had greater effect (29.66%) providing a high mutation frequency (9.79%) against a relatively low lethality (33.00%). Nine different types were identified in the mutation spectrum. In M3 generation, distinct inheritance of the changes was confirmed in 46.43% of families. The highest number of families with confirmed changes was recorded for C.I. 10995 in the experiment with a higher concentration.
INVESTIGATION AND SELECTION OF OPTIMAL PARAMETERS OF PROCESS OF HOT DIE FORGING OF "CROSSPIECE" TYPE FORGED-PIECE BY MODELING IN SOFTWARE PACKAGE QFORM
Authors:   MIREA - Russian Technological University, Moscow, 119571, Russian Federation, MYSHECHKIN A.A. , KRAVCHENKO I.N. ,   A.A. Blagonravov Mechanical Engineering Research Institute, RAS, Moscow, 101000, Russian Federation,   Timiryazev Russian State Agrarian University, Moscow, 127550, Russian Federation, ZUEV V.V. ,   MIREA - Russian Technological University, Moscow, 119571, Russian Federation, BARANOVA N.S. ,   MIREA - Russian Technological University, Moscow, 119571, Russian Federation, BELOUSOV I.V. ,   MIREA - Russian Technological University, Moscow, 119571, Russian Federation, SKRIPNIK S.V. ,   MIREA - Russian Technological University, Moscow, 119454, Russian Federation
Published: December 2022

By the method of computer modeling in the QForm program, the technological process of hot die forging for a «crosspiece» type forged-piece has been developed. The influence of technological parameters on the force parameters and the filling of a die cavity was investigated. The stress-strain state and temperature fields of the forged-piece, the optimal shape and dimensions of the initial workpiece providing minimal technological efforts, forging steps, optimal conditions for filling the die cavity and conditions for cooling the forged-piece were determined. The optimal forging scheme was found.
La educación superior y su influencia en el desarrollo de habilidades emprendedoras
Authors: Zapata Jimenez Mariet Denise , Navarrete Angulo Cindy Mariella , Jara Ruiz Cristian David
Published: December 2022

En el Ecuador el Código Orgánico de la Economía Social de los Conocimientos contempla la importancia de la participación de estudiantes en el sector socio productivo, considerándose al desarrollo de las habilidades y destrezas del saber hacer como parte de la formación del talento humano. Este artículo tiene por objeto identificar las habilidades técnicas y blandas que influencian la aptitud emprendedora en estudiantes de un Instituto Tecnológico Superior. El tipo de investigación es de enfoque cuantitativo, no experimental, aplicando la técnica de encuesta y el diseño de un cuestionario de 13 preguntas cerradas a 325 estudiantes.  Los resultados demostraron que la habilidad técnica predominante en los estudiantes es la planificación y creación de ideas, y la habilidad para la vida de mayor dominio es la creatividad e innovación.