bluuebunny/crossref_metadata_2025 huggingface dataset:
Impact Of System Design, Fulfillment, Security, And Service on Customer Loyalty: Tokopedia Kediri
Authors: Siahaya Janice Carysa , Hariadi William Theo Pranata
Published: February 2025

Transaksi e-commerce di Indonesia terus mengalami kenaikan yang dimulai pada tahun 2017 menurut catatan Bank Indonesia. Terlebih lagi selama masa pandemi Covid-19 penggunaan media digital semakin marak dikalangan masyarakt Indonesia sengga konsumsi pada platform marketplace online semakin meningkat yang salah satunya merupakan marketplace buatan anak bangsa yaitu Tokopedia. Penelitian ini dilakakuakn untuk mengetahui pengaruh pada Customer Loyalty pengguna Tokopedia di Kediri dengan tujuan untuk menggunakan ke tujuh variabel dalam mengidentifikasi Customer Loyalty di Tokopedia. Penelitian ini menggunakan software SPSS 22.0. Sampel yang digunakan dalam penelitian ini adalah pengguna Tokopedia yang berusia 18-60 tahun, berdomisili di Kediri, pria atau wanita, pernah menginstal aplikasi dalam 6 bulan terakhir, pernah melakukan pembelian sebanyak 2 kali dalam 6 bulan terkhir, dan pernah menghubungi customer service Tokopedia dalam 6 bulan terkahir. Jumlah responden yang digunakan sebagai sampel penelitian adalah 130 dengan menggunakan metode sampling yang digunakan aadalah non probality sampling.
Peran Administrasi Kontrak dalam Mengelola Risiko Hukum pada Proyek Konstruksi di Indonesia
Authors: Kusumastuti Purnaning Siwi , Samian  , Hardjomuljadi Sarwono
Published: February 2025

Di Indonesia, administrasi kontrak memiliki peran penting dalam mengelola risiko hukum pada proyek konstruksi yang sering menghadapi berbagai tantangan hukum akibat kompleksitas proyek. Penelitian ini bertujuan untuk menganalisis peran administrasi kontrak dalam mitigasi risiko hukum melalui studi literatur dan analisis dokumen, tanpa melibatkan wawancara. Hasil penelitian menunjukkan tiga temuan utama: (1) penyusunan kontrak konstruksi sering kali kurang optimal, ditandai dengan ambiguitas bahasa hukum dan klausul yang tidak mencakup perubahan lapangan; (2) terdapat ketidakseimbangan antara hak dan kewajiban pihak-pihak dalam kontrak, dengan posisi dominan pemilik proyek yang berpotensi merugikan kontraktor; (3) pengelolaan kontrak yang berkelanjutan melalui pencatatan, dokumentasi perubahan pekerjaan, dan pemanfaatan teknologi berkontribusi signifikan dalam memitigasi risiko hukum. Temuan ini menekankan pentingnya penerapan standar kontrak berbasis internasional, seperti FIDIC Red Book, peningkatan kompetensi sumber daya manusia, serta adopsi teknologi manajemen kontrak. Dengan langkah-langkah ini, risiko hukum pada proyek konstruksi dapat dikelola secara efektif, mendukung keberhasilan proyek, dan mengurangi potensi sengketa di masa depan. Penelitian ini memberikan kontribusi penting bagi pelaku industri dan pembuat kebijakan dalam memperbaiki tata kelola proyek konstruksi nasional.
Indonesia's Joins BRICS: Balancing Economic Opportunities and Geopolitical Challenges in a Multipolar World
Authors: Asep Setiawan
Published: February 2025

This study explores Indonesia’s interest in joining BRICS (Brazil, Russia, India, China, and South Africa) and evaluates the economic, geopolitical, and strategic implications of its potential membership. Employing a qualitative methodology, the study examines Indonesia’s motivations for aligning with BRICS and assesses the challenges of maintaining balanced foreign relations with both BRICS nations and Western allies. The findings indicate that Indonesia views BRICS membership as a means to diversify economic partnerships, access alternative financial mechanisms, and enhance its influence in global governance. However, membership also poses risks, including potential diplomatic tensions with Western powers and challenges to Indonesia’s traditional “bebas aktif” (independent and active) foreign policy. The study further explores the regional implications of Indonesia’s BRICS membership, particularly in ASEAN, and considers whether Indonesia could serve as a diplomatic bridge between BRICS and Western-led institutions. While BRICS offers Indonesia economic and political opportunities, the study highlights the complexities of navigating global power shifts in an increasingly multipolar world. Ultimately, Indonesia's decision on BRICS membership will reflect its broader strategy for balancing national interests, economic pragmatism, and geopolitical alignment in a rapidly evolving global order.
Capital Structure Analysis Of Pharmaceutical Companies Listed On The Indonesian Stock Exchange
Authors: Roswinna Winna , Lusiana Yulianti Maria , Suryaman Suryaman , Zakaria Mohammad , Maulana Hendri
Published: February 2025

For many companies, the capital structure is an important part of the company. every company competes to innovate products, market expansion, quality human resources, this is done in order to increase the value of the company and get the maximum possible profit. The capital structure has an important goal, namely to maximize the value of the company and minimize the overall cost of capital. This study aims to examine the influence of profitability and liquidity on the capital structure of pharmaceutical companies listed on the Indonesia Stock Exchange through the company's financial statements, namely in the period from 2012 to 2021. The type of research used in this research is case study research with a quantitative approach and the data source used is secondary data. The processed data consists of data on debt, assets, equity and profits in the annual financial reports (Annual Report) of Pharmaceutical Companies Listed on the Indonesia Stock Exchange. The calculation technique used in this research is using the panel fund regression approach through the help of eviews 10. The results show that profitability and liquidity have a significant effect on capital structure individually, meaning that profitability and liquidity can affect capital structure.
Impact of Risk Management and Good Corporate Governance on Firm Value in Sharia Commercial Banks for The 2018-2022 Period
Authors: Lusiana Yulianti Maria , Roswinna Winna , Sukmayana Dodi , Damayanti Febriyani , Nuryasintia Indri
Published: February 2025

This research is to look at the influence of Risk Management and Good Corporate Governance on Company Value (Empirical Study of Sharia Commercial Banks 2018-2022). The type of data used in this research is qualitative and quantitative data. The population in this research is Sharia Commercial Bank companies registered with the Financial Services Authority on the Islamic banking statistics website in 2018-2022, totaling 14 companies with research samples using census techniques, namely the entire population was sampled using multiple linear regression. The results of this research show that both partial and simultaneous risk management have a significant positive effect on company value. The better the implementation of risk management in sharia commercial banks, which is reflected in non-performing loans above 5%, the higher the company value in the sharia bank will be. Good corporate governance (GCG) has a significant positive effect on company value. This means that the better the implementation of good corporate governance (GCG) in sharia commercial banks, the greater the company value of the sharia commercial bank will be.
PENERAPAN BALANCE SCORECARD SEBAGAI ALAT UKUR KINERJA (Studi pada PT. Karya Niaga Abadi Cabang Menganti Babatan)
Authors: Akuntansi Jurnal , Septianto Bayu , Halik Bachtiar Rahman
Published: February 2025

PT Karya Niaga Abadi adalah perusahaan yang bergerak di bidang jasa pengiriman.Motto dari perusahaan ini sendiri adalah “express your online business”. Dalam mengukurkinerjanya perusahaan ini menggunakan metode tradisional yang mementingkan padasektor keuangan saja. Maka dari itu tujuan dari penelitian ini adalah untuk mengetahui danmenganalisis kinerja PT Karya Niaga Abadi dengan menggunakan metode balance scorecardPenelitian ini merupakan penelitian kualitatif. Metode Balanced Scorecard mengukur 4perspektif ( prespektif keuangan, prespektif pelanggan, prespektif bisnis internal, danprespektif pertumbuhan dan pembelajaran). Hasil penelitian dari ke empat prespektif inimenunjukan hasil yang baik karena Karena pada rekapitulasi kuesioner yang disebarkan olehpeneliti rata-rata nilai yang dihasilkan oleh perusahaan ini berada diantara skala “setuju” dan“sangat setuju” pada rentang skala likert. Itu menunjukan bahwa perusahaan ini selain baikdalam memperhatikan keuangan perusahaan ini juga memperhatikan pelangnggan maupunkaryawannya.Kata Kunci: Pengukuran Kinerja, Balanced Scorecard, Kinerja
EFEKTIVITAS PENGENDALIAN INTERN PIUTANG USAHA DALAM IMPLEMENTASI ENTERPRISE RESOURCE PLANNING (Studi Kasus di PT. Semen Indonesia Logistik)
Authors: Akuntansi Jurnal , Sari Nindy Puspita , Iswoyo Andi
Published: February 2025

Efektivitas Pengendalian Intern Piutang Usaha DalamImplementasi Enterprise Resource Planning di PT. Semen Indonesia Logistik.Penelitian ini bertujuan untuk mengetahui efektivitas pengendalian intern piutangusaha berdasarkan Committee Of Sponsoring Organizations 2013 (COSO 2013) agardapat membantu manajemen perusahaan sebagai bahan evaluasi pengendalianintern piutang usaha di perusahaan untuk meningkatkan kinerja manajemen. Datayang diperoleh dianalisis dengan membandingkan dengan teori berdasarkanCommittee Of Sponsoring Organizations 2013 (COSO 2013). Penelitian inimenggunakan pendekatan kualitatif dengan metodologi penelitian studi kasus.Teknik pengumpulan data dilakukan denga menggunakan metode wawancara,dokumentasi, observasi dan studi kepustakaan. Hasil penelitian menunjukkanbahwa PT. Semen Indonesia Logistik telah efektif dalam pengendalian internpiutang usaha dengan ditunjukkan aktivitas perusahaan yang telah dilakukan sesuaiStandard Operating Procedure.Kata Kunci : Enterprise Resource Planning, Pengendalian Intern, Piutang Usaha.
PENGARUH RASIO KEUANGAN ATAS HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA (Studi Kasus pada Perusahaan Manufaktur Sub Sektor logam dan Sejenisnya Periode 2013-2016)
Authors: Akuntansi Jurnal , P Sasmita Trilestari , ‎ Antoni
Published: February 2025

Pengaruh Rasio Keuangan Atas Harga Saham PadaPerusahaan Manufaktur Yang Terdaftar Di Bursa Efek IndonesiaStudi Kasus padaPerusahaan Manufaktur Sub Sektor Logam dan Sejenisnya Periode 2013-2016.Penelitian ini bertujuan untuk menguji dan menganalisis Pengaruh RasioKeuangan Atas Harga Saham Pada Perusahaan Manufaktur Yang Terdaftar Di BursaEfek Indonesia Studi Kasus pada Perusahaan Manufaktur Sub Sektor logam danSejenisnya Periode 2013-2016. Populasi penelitian ini adalah seluruh perusahaanManufaktur Sub Sektor Logam dan Sejenisnya Periode 2013-2016. Yang berjumlah 16perusahaan. Pemilihan sampel dilakukan dengan metode Purposive Sampling, dari16 perusahaan diperoleh 10 perusahaan yang menjadi sampel penelitian.Jenis data yang digunakan adalah data sekunder dan Teknik analisismenggunakan analisis regresi linier berganda (uji t dan uji F) yang diolah denganSPSS 20. Dari model regresi berganda yang digunakan dalam penelitian ini, hasilpengujian secara parsial (uji t) menunjukkan bahwa hanya variabel ROE yang tidakmempunyai pengaruh signifikan terhadap harga saham, sedangkan EPS dan DERberpengaruh signifikan terhadap harga saham.Variabel DER, ROE, dan EPS secarasimultan (uji F) mempunyai pengaruh yang signifikan terhadap harga saham padaperusahaan Manufaktur subsektor Logam dan Sejenisnya yang terdaftar di bursaEfek Indonesia Periode 2013-2016.Koefisien determinasi yang menunjukkan bahwa nilai R Square model regresiadalah sebesar 0,849. Hal ini menunjukkan bahwa besar kontribusi yang diberikanvariabel EPS, ROE dan DER terhadap harga saham perusahaan adalah sebesar 84,9%sedangkan sisanya sebesar 15,1% variansi harga saham perusahaan dipengaruhioleh faktor lain di luar variabel EPS, ROE dan DER, sedangkan sisanya dijelaskanoleh variabel atau sebab-sebab lainnya diluar model.Kata Kunci : Harga Saham, DER, ROE, EPS.
PENGARUH AKTIVITAS, LEVERAGE DAN PERTUMBUHAN PERUSAHAAN DALAM MEMPREDIKSI FINANCIAL DISTRESS
Authors: Altari Ridhany Eki Devy , Rodhiyah Rodhiyah
Published: February 2025

Tujuan penelitian ini antara lain untuk mengetahui pengaruh Aktivitas, Leverage, dan Variabel Pertumbuhan perusahaan baik secara parsial maupun simultan dalam memprediksi Financial Distress perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di BEI tahun 2016-2018. Populasi dari penelitian ini adalah perusahaan manufaktur sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia periode tahun 2016-2018.Penelitian ini termasuk penelitian kuantitatif dan teknik yang diambil dalam penelitian yaitu purposive sampling.Total sampel dalam penelitian sebanyak 36 sampel. Data sekunder ini diambil dari www.idx.co.id. Metode analisis data yang digunakan adalah analisis regresi linier yang diolah menggunakan SPSS 20.0for Windows (Statistical program for Social Science versi 20.0).Berdasarkan hasil uji t diketahui bahwa aktivitas dan pertumbuhan perusahaan (sales growth) tidak berpengaruh signifikan dalam memprediksi financial distress, leverage  berpengaruh signifikan dalam memprediksi kondisi financial distress. Sedangkan dari hasil uji F diketahui bahwa aktivitas, leverage dan pertumbuhan perusahaan (sales growth) berpengaruh secara simultan dalam memprediksi kondisi financial distress
PENGARUH TINGKAT HUTANG DAN KESULITAN KEUANGAN PERUSAHAAN TERHADAP KONSERVATISME AKUNTANSI
Authors: Nahariya Subikhatun , Pratiwi Yoshi Trias
Published: February 2025

Penelitian ini bertujuan untuk menganalisis pengaruh tingkat hutang dan kesulitan keuangan perusahaan terhadap konservatisme akuntansi.  Populasi dalam penelitian ini adalah perusahaan manufaktur sub sektor logam dan sejenisnya yang terdaftar di BEI pada tahun 2016-2018. Metode pengumpulan data yang digunakan dalam penelitian ini adalah dengan pengumpulan data sekunder. Yaitu berdasarkan perusahaan  yang melaporkan laporan keuangan lengkap, dipublikasikan pada Indonesian Capital Market Directory (ICMD) dan disajikan dalam bentuk satuan rupiah. Jumlah sampel yang dianalisis sebanyak 10 sampel dari jumlah total populasi sebanyak 15.Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif, normalitas, uji asumsi klasik, analisis regresi linear berganda dan uji hipotesis dengan menggunakan program SPSS 20.00.Hasil penelitian ini menunjukkan bahwa (1) tingkat hutang berpengaruh signifikan negatif terhadap konservatisme akuntansi, (2) tingkat kesulitan kuangan berpengaruh signifikan negatif terhadap konservatisme akuntansi, dan (3) hasil uji secara simultan menyatakan bahwa tingkat hutang dan kesulitan keuangan secara bersama-sama mempengaruhi variabel konservatisme akuntansi.
ANALISIS REVALUASI ASET TETAP DALAM RANGKA PENGHEMATAN BEBAN PAJAK PADA PT. SINAR BUANA PLASTIK DI SURABAYA
Authors: Deviana Avinda Rischa , Halik Bachtiar Rahman , Soeparno Koes
Published: February 2025

Penelitian ini membahas tentang pelaksanaan revaluasi aset tetap dengan mengambil studi kasus pada PT. Sinar Buana Plastik di Tahun 2018. PT. Sinar Buana Plastik merupakan perusahaan yang bergerak dalam bidang industri furniture dari plastik .Revaluasi aset tetap dilakukan PT. Sinar Buana Plastik karena adanya kepentingan untuk menjadikan nilai aset tetap sesuai dengan nilai wajar. PT. Sinar Buana Plastik melakukan revaluasi aset tetap berdasarkan PSAK No.16 dan peraturan perpajakan yang menjadi dasar pelaksanaan revaluasi aset tetap adalah PMK191/PMK.010/2015.Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pendekatan studi kasus. Penelitian ini bertujuan untuk mengetahui bagaimana proses pelaksanaan revaluasi aset tetap dan pengaruh revaluasi aset tetap terhadap laporan keuangan dan pajak penghasilan perusahaan. Berdasarkan hasil dari analisis, diketahui bahwa pajak terhutang sebelum dilakukan revaluasi aset tetap sebesar Rp 18.127.239.161, dan setelah dilakukannya revaluasi aset tetap menjadi sebesar Rp 17.186.211.675. Dapat disimpulkan bahwa revaluasi aset tetap yang dilakukan PT. Sinar Buana Plastik lebih menghemat pajak penghasilan perusahaan sebesar Rp 941.027.486. hal ini dikarenakan beban penyusutan yang meningkat akibat meningkatnya nilai aset tetap menjadi pengurang pendapatan usaha dalam perhitungan beban pajak penghasilan perusahaan. Pengaruh yang timbul dari revaluasi aset tetap pada laporan keuangan PT. Sinar Buana Plastik adalah meningkatnya saldo aset tetap, ekuitas dan hutang pajak perusahaan. Revaluasi aset tetap menimbulkan beban baru, diantaranya beban jasa appraisal sebesar Rp22.000.000, jasa konsultan Rp. 5.000.000 hutang pajak penghasilan final sebesar Rp 1.249.288.190 Pelaksanaan revaluasi aset tetap yang dilakukan PT. Sinar Buana Plastik sesuai dengan tujuan perusahaan, yaitu beban yang dikeluarkan untuk melakukan revaluasi aset tetap tidak lebih besar dari manfaat yang akan diperoleh oleh perusahaan
PENGARUH PAJAK DAN KEPEMILIKAN ASING TERHADAP PENERAPAN TRANSFER PRICING PADA PERUSAHAANMANUFAKTUR SUBSEKTOR MAKANAN DANMINUMAN YANG TERDAFTARDI BEI TAHUN 2018-2021
Authors: Sriyanti Herlina , Pratiwi Yoshi Trias , Halik Bachtiar Rahman
Published: February 2025

Penelitian ini bertujuan untukmenganalisis pengaruh Pajak dan Kepemilikan Asing terhadap penerapan TransferPricing Pada Perusahaan Manufaktur Subsektor Makanan Dan Minuman Yang Terdaftar di BEI Tahun2018-2021.Populasi dalam penelitian ini berjumlah 34 perusahaan subsektor makanan dan minuman dan dengan menggunakan metode purposivesampling melalui kriteria-kriteria yang telah ditentukan, diperoleh 10 perusahaan sampel.Data yang digunakan data sekunder berupa laporan keuangan tahunan perusahaan untuk periode pelaporan tahun 2018-2021 yang diperoleh dari website BEI. Data dalam penelitian ini dianalisis dengan menggunakan metode deskriptif menggunakan pendekatan kuantitatif dengan alat bantu SPSS 26. Berdasarkan hasil analisis data dengan menggunakan uji t diketahui bahwa variabel pajak secara parsial tidak berpengaruh terhadap penerapan transfer pricing, sedangkan variabel kepemilikan asing secara parsial berpengaruh terhadap penerapan transfer pricing. Sedangkan berdasarkan hasil analisis dengan menggunakan uji F diketahui bahwa variabel pajak dan kepemilikan asing secara simultan berpengaruh tehadap penerapan transfer pricing.
PENGARUH KEPEMILIKAN INSTITUSIONAL, UKURAN PERUSAHAAN, DAN PROFITABILITAS TERHADAP KEBIJAKAN HUTANG PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2020
Authors: Maharani Irma Bunga , Karlin Karlin
Published: February 2025

Tujuan penelitian ini adalah untuk melihat bagaimana ukuran perusahaan, profitabilitas, dan kepemilikan institusional berdampak pada kebijakan hutang. Perusahaan manufaktur subsektor otomotif dan komponen yang terdaftar di Bursa Efek Indonesia dari tahun 2018 hingga 2020 adalah subjek penelitian ini. Penelitian jenis ini adalah kuantitatif. Data sekunder dari laporan tahunan Bursa Efek Indonesia digunakan dalam penelitian ini. Penelitian ini menggunakan Analisis Statistik Deskriptif, Uji Asumsi Klasik, Uji Regresi Linier Berganda, dan Uji Hipotesis untuk menganalisis data. Analisis statistik dilakukan menggunakan alat bantu statistik SPSS versi 25. Hasil penelitian menunjukkan bahwa ukuran perusahaan berpengaruh secara signifikan dan positif terhadap kebijakan hutang, dan kepemilikan institusional secara parsial tidak berpengaruh secara signifikan dan tidak berpengaruh positif terhadap kebijakan hutang. dan profitabilitas berpengaruh, tetapi berpengaruh negatif terhadap kebijakan hutang pada saat yang sama.
PENGARUH PROFITABILITAS, LEVERAGE, UKURAN PERUSAHAAN DAN CASH DIVIDEN TERHADAP NILAI PERUSAHAAN
Authors: Abidin Khoirul , Assifa Nadya Nur
Published: February 2025

Penelitian ini bertujuan untuk meneliti pengaruh profitabilitas, leverage, cash dividen dan kebijakan dividen terhadap nilai perusahaan. Poupulasi penelitian yang meliputi perusahaan sektor industri barang dan produksi di Bursa Efek Indonesia periode tahun 2019 – 2021. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan beberapa kriteria pemilihan yang telah ditentukan. Jumlah sampel yang digunakan yaitu 54 perusahaan. Metode analisis yang digunakan yaitu metode uji asumsi klasik dan analisis regresi berganda dengan pengujian hipotesis uji statistic R2, dan uji statistik t. Hasil dari penelitian ini menunjukkan bahwa profitabilitas berpengaruh terhadap nilai perusahaan, serta leverage berpengaruh terhadap nilai perusahaan, sedangkan ukuran perusahaan tidak memiliki pengaruh terhadap nilai perusahaan, begitu pula dengan cash dividen tidak memiliki pengaruh terhadap nilai perusahaan
KEPUTUSAN DETERMINAN PERUSAHAAN DALAM REVALUASI ASET TETAP (STUDI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI)
Authors: Titisari Haryana Ratih Dewi , Febriana Annisah
Published: February 2025

Fixed asset revaluation is an action that can be requested back accurately to describe the true value of a company's assets. Based on PSAK 16 companies in Indonesia can choose the cost method or the revaluation method on their fixed assets. The purpose of this study is to determine the factors that influence the revaluation of fixed assets in manufacturing companies listed on the Indonesia Stock Exchange (IDX). It is predicted that the factors influencing the revaluation of fixed assets are leverage, firm size and fixed asset intensity. The statistical method used in this research is descriptive statistics and logistic regression. The sample used in this study were manufacturing companies in the basic and chemical industry sectors in 2019-2021 which were listed on the IDX. The sampling technique used purposive sampling technique. The results of this study indicate that the leverage factor has a significant effect on the revaluation of fixed assets. Meanwhile, the firm size factor and the proportion of fixed assets have no significant effect on the revaluation of fixed assets.
ANALISIS PENERAPAN TAX PLANNING PENGADAAN ASET SECARA SEWA GUNA USAHA ATAU LEASING BERDASARKAN KMKNO. 1169/KMK.01/1991 PADA CV. GRESSINDO TEKNIK
Authors: Iswoyo Andi
Published: February 2025

Analisis sumber pendanaan leasing dalam pengadaaan aset dibutuhkan sebuah perusahaan yang dimana langkah pengambilan keputusan terkait investasi yang akan dilakukan. Dalam kasus Sewa Guna Usaha (Leasing)merupakan suatu perjanjian dimana antara pihak lessordengan pihak lessee. Pihak lessor memberikan beberapa hak kepada lesseeberguna untuk penggunaan barang dalam modal selama jangka waktu tertentu, dengan adanya suatu keuntungan berkala yang besar kecilnya tergantung dari perjanjian tersebut. Sewa Guna Usaha (Leasing) dapat dibedakan menjadi hal sewa guna usaha dengan hak opsi (Finance Lease) dan sewa guna usaha tanpa hak opsi (Operating Lease). Penelitian ini bertujuan untuk menjelaskan secara menyeluruh dan komprehensif metode alternatif leasing mana yang lebih menguntungkan dalam pengadaan aset (kendaraan) antara metode finance leasedengan metode operating lease, serta untuk mempengaruhi pengambilan keputusan oleh pihak manajemen dalam pengadaan aset.
Penerapan Pencatatan Laporan Keuangan Berbasis Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah (SAK EMKM) Dalam Menunjang Peningkatan Kinerja UMKM Pada UMKM MANUKAN
Authors: Puspitasari Amanda Orisa
Published: February 2025

Usaha Mikro Kecil dan Menegah (UMKM) merupakan usaha yang miliki peran penting dalam perekonomian negara. Akan tetapi masih banyak UMKM terkendala dalam kurangnya pemahaman tentang pencatatan laporan keuangan sehingga masih banyak tidak melakukan pencatatan laporan keuangan berdasarkan SAK EMKM untuk menghasilkan informasi yang akurat dalam kinerja UMKM. Hal tersebut dialami oleh UMKM di Manukan yaitu salah satunya Toko Amanda Jaya Boneka yang telah berdiri sejak lama dan melakukan aktivitas bisnisnya belum melakukan pencatatan laporan keuangan yang sesuai dengan SAK EMKM. Penelitian ini bertujuan untuk dapat menerapkan dan menganalisis SAK EMKM dalam pencatatan laporan keuangan UMKM Amanda Jaya Boneka yang dapat menunjang kinerja UMKM. Adapun jenis penelitian ini menggunakan jenis penelitian dengan pendekatan kualitatif deskriptif dengan berupa studi kasus. Hasil penelitian menunjukan usaha Amanda Jaya Boneka melakukan pencatatan laporan keuangan dengan pembukuan terjadinya transaksi keluar dan masuknya uang atau kas secara manual dan harian karena pemilik usaha masih belum memahami pencatatan laporan keuangan berbasis SAK EMKM dan melakukannya sesuai dengan pengalaman yang dimiliki. Penelitian ini berharap Toko Amanda Jaya Boneka dapat menerapkan aktivitas bisnisnya dengan pencatatan laporan keuangan berbasis SAK EMKM untuk menunjang kinerja UMKM yang akurat.
THE INFLUENCE OF SELF CONTROL, PRICES, MARKETPLACE PROMOTIONS ON IMPULSIVE BUYING IN ACCOUNTING STUDENTS
Authors: Nydia Jennifer
Published: February 2025

Globalization has transformed the business landscape, particularly in the information technology sector. Online marketplaces have become platforms facilitating the exchange of information and business transactions, speeding up access, and altering consumer purchasing patterns. The increasing ease of access to online shopping and aggressive marketplace strategies, including affordable pricing and promotions, trigger impulse buying behavior. Despite providing convenience, consumer self-control may be influenced by discount time limits and promotional situations. The research methodology employs a quantitative approach through online surveys with respondents from an accounting student background. The study aims to comprehend the impact of self-control, pricing, and promotions on impulse buying. The implications of these findings can assist businesses in designing more effective marketing strategies and enhancing accounting students' understanding of impulsive purchasing decisions.
PENGARUH BIAYA LINGKUNGAN DAN GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN DENGAN SIZE DAN LEVERAGE SEBAGAI VARIABEL KONTROL
Authors: Rofi'ah Nida Dini
Published: February 2025

This study aims to the test and analyse the effect of environmental cost and green accounting on financial performance with size and leverage as a control variabels. This population in this study were 83 energy sector companies listed on IDX (Indonesian Stock Exchange) in 2020 – 2022. Sample were taken using purpose sampling method with data analysis techniques using linear regression analysis. Data analysis was carried out using the statistical application called SPSS. Based on the results of the study, it can be seen that partially environmental cost and green accounting has effect on financial performance. While silmutaneously environmental cost and green accounting has effect on financial performance using size and leverage as a control variabels
Efektivitas dan Efisiensi Sistem Informasi Akuntansi serta Pengendalian Internal dalam Pengelolaan Persediaan (Studi kasus di PT. Signal Niaga Indonesia)
Authors: Wany Eva Wany , Lestari Dinda Putri
Published: February 2025

This research aims to determine the effectiveness and efficiency of the accounting information system and internal control in inventory management at PT. Signal Niaga Indonesia which is located on Jl. Raya Banjarsugihan 15B. The methodology used is qualitative research with an interview, observation and documentation approach to collect data related to inventory management practices. The phenomenon identified is a lack of accuracy in the recording process which results in stock shortages and excesses. Internal control at this company is carried out through the FIFO (First In, First Out) method and monthly stock taking, as well as additional monitoring using CCTV to ensure data accuracy. Although the implemented system shows potential in improving efficiency, obstacles such as excess stock and administrative errors remain significant challenges. The results of this research conclude that to increase the effectiveness of accounting information systems and internal control, increased accuracy in recording and training for employees is needed. Recommendations for improvement include the implementation of more advanced technology and stricter procedures in inventory management.
[The new Maugeri diagnostic protocol for work-related stress and mobbing (MaSD-2)]
Authors: Gallozzi Alessia , Scafa Fabrizio , Mongiovì Maria Carmela , Negri Claudia , Crisafulli Giulia , Malgara Giovanni , Bellini Daniela R. , Candura Stefano M.
Published: February 2025

Occupational stress can exceed the workers' individual capacity to adapt, and cause psychopathological conditions, including adjustment disorder (AD) and post-traumatic stress disorder (PTSD), for which medico-legal reporting is mandatory by law. Since the early 2000s, an interdisciplinary diagnostic protocol has been in use at our Institute to address patients towards an appropriate therapeutic path, in order to promote their psychological well-being and work reintegration. In 2017, the protocol was updated and expanded. The current version (MaSD-2) includes: occupational medicine examination, psychological counselling, psychiatric interview, and psychodiagnostic testing: Short-Negative Acts Questionnaire (S-NAQ), Cognitive Behavioral Assessment 2.0 (CBA-2.0), SCID (Structured Clinical Interview for DSM: Diagnostic and Statistical Manual of Mental Disorders), Minnesota Multiphasic Personality Inventory-2-Restructured Form (MMPI-2-RF), Maugeri Stress Index - Reduced form (MAST-R). Between 2017 and 2019, we used the MasD-2 to assess, for suspected psychopathological work-related problems, 198 patients (120 women and 78 men; mean age I SD: 47.9 ≤ 9.0 years). Nine (4.5%), already examined with the original version of the protocol, received diagnostic confirmation (2 cases of paranoid personality disorder, 7 of work-related anxiety-depressive disorder). Of the other 189 subjects, three (1.6%) were not affected by psychiatric disease, 12 (6.3%) had a psychiatric disorder (e.g., anxiety disorder, mood disorder, personality disorder) independent of work, 160 (84.7%) a work-related anxiety and or depressive disorder. DA was identified in 12 cases (6.3%), and two patients (1.1%) were diagnosed with DA in pre-existent DPTS, for a total of 14 medico-legal reports of occupational disease. Compared to the past, the case record presents a much higher percentage of psychiatric disorders related to occupational stress. This may be due to a greater sensitivity of the new diagnostic protocol, and to a better selection of the patients referred to us. Women and tertiary workers continue to be at greater risk, with significant involvement of health professionals. Diagnoses of DA and DPTS remain rare, confirming the need for a rigorous and cautious interdisciplinary approach, aimed at selecting the cases for which to start medico-legal procedures. Finally, the study calls for adequate preventive measures.
Protecting hospitals from SARS-CoV-2 infection: A review-based comprehensive strategy for COVID-19 prevention and control
Authors: Chirico Francesco , Nucera Gabriella , Sacco Angelo , Taino Giuseppe , Szarpak Lukasz , Imbriani Marcello
Published: February 2025

SARS-CoV-2-related infection can determine hospital-acquired infections among patients and healthcare workers. Aim of this paper was to review the literature for developing a strategy for protecting healthcare workers, patients, and visitors by COVID-19 hospital infection. A critical and rapid revision of the literature and international standards and Regulations on this topic allowed us to propose an evidencebased strategy in the framework of the workplace risk assessment for preventing nosocomial COVID-19 outbreaks. The virus' high transmissibility, the high prevalence of asymptomatic carriers and false-negative Covid-19 rates on naso- and oropharingeal swabs, put hospitals at high-risk of COVID-19 outbreaks.A comprehensive strategy based on standard precautions, administrative, environmental, and engineering controls, a screening protocol for patients on their admission to hospital, and a testing-based strategy for HCWs within health surveillance programs may prevent the onset of hospital outbreaks, which are a threat to community, patients and HCWs, compromising the sustainability of healthcare facilities.
Health status of petrochemical workers: a narrative review
Authors: Fassio Federico , Bussa Martino , Oddone Enrico , Ferraro Ottavia Eleonora , Puci Mariangela Valentina , Morandi Anna , Castaldo Fabio , Broi Mssimo , Uberti Filippo , Villani Simona , Montomoli Cristina , Monti Maria Cristina
Published: February 2025

Professional exposure to benzene has been extensively investigated by occupational medicine, leading to strict regulation of exposure threshold values. However, the petrochemical industry utilizes many chemical substances, whose exposure, without effective control and mitigation actions, could influence the health status over time.The aim of this narrative review is to describe health status of petrochemical workers related to occupational exposures, inquiring literature from 1980 to present. We used the PubMed and Web of Science search engines. As regards non-neoplastic diseases, despite heterogeneous prevalence estimates, we could say that standardized mortality rate (SMR) for hypertension, hypercholesterolemia and diabetes does not increase overall, compared to reference populations; a possible explanation may be the "healthy worker effect". Attention should be paid to color disperception and respiratory symptoms, due to toxic or irritating substances exposure. Studies concerning neoplastic pathology have mainly investigated mortality outcomes, finding no increase in cancer, except for melanoma or other skin cancers and leukemia. As regards the former, however, it is not excluded that other risk factors may contribute (e.g. UV rays in offshore workers), while for leukemia, only the most recent studies have analyzed various subtypes of hematopoietic tumors, highlighting a possible risk for the development of myelodysplastic syndrome. The risk of pleural mesothelioma was also increased, likely due to asbestos exposures, while the risk of death from prostate cancer remains controversial.
Outcomes of bent ab interno needle goniectomy in a regional eye hospital in South Africa
Authors: Van Wyk Stefan H. , Du Bruyn Magritha , Mathe Nombuso T. , Kruse Carl-Heinz
Published: February 2025

Background: Bent ab interno needle goniectomy (BANG) is a novel technique for glaucoma surgery.Aim: This study aimed to evaluate the outcomes of the BANG technique.Setting: The study was conducted in Durban, South Africa.Methods: A retrospective chart review of 34 patients who underwent BANG with cataract extraction over two years was conducted. Data on demographics, preoperative antiglaucoma medications (AGMs), and intraocular pressures (IOP) were collected. Postoperative IOP and AGM counts were recorded at set intervals.Results: The IOP changes were significant only at 6 months, with a reduction from 19 mmHg to 14 mmHg (standard deviation [s.d.] 4; P = 0.024), representing a 27% decrease. A total of 93.8% of patients had IOPs of 21 mmHg or less, 87.5% had IOPs of 18 mmHg or less, and 43.8% had IOPs of 12 mmHg or less. Additionally, 43.8% of patients experienced an IOP reduction exceeding 20%. The mean AGM use dropped significantly at all visits: 0.4 at 1 week, 1.1 at 1 month, and 1.2 at 3 months (all P  0.001). At 6 months, AGM use averaged 1.4 (s.d. 1.5; P = 0.002), a 55% reduction from the preoperative mean of 3.1. Over half (56.3%) of patients reduced AGM use by one or more, and 31.3% became drop-free.Conclusion: The BANG procedure combined with cataract extraction is an effective and cost-efficient option for managing glaucoma, particularly in resource-limited settings.Contribution: To our knowledge, this is the first study on BANG outcomes in Africa and among a majority of African patients.
Thyroid-stimulating Hormone Levels in Women with Uterine Fibroids: A Healthcare Setting Perspective from Coastal Karnataka
Authors: Vineetha K K , Rao Bhamini Krishna , Archana P R , Bhat Shashikala K. , Lakshmi R Vani , Bhat Rajeshwari G.
Published: February 2025

Thyroid problems and uterine fibroids (UFs) are common in women. Prior research has also documented the prevalence of thyroid abnormalities, particularly goiter and thyroid nodules, in women with UF. However, there is a lack of definitive baseline information regarding thyroid-stimulating hormone (TSH) in women with UF, especially in the Indian population. The present study aimed to analyze the TSH levels among women with and without UFs. A hospital-based retrospective pilot study of 50 premenopausal women aged 15–55 years with and without fibroids. Their TSH reports were analyzed. 100 patients who visited the Department of Obstetrics and Gynecology, Secondary Care Hospital in Coastal Karnataka, from October to December 2019 (50 each with and without UF) were screened for eligibility criteria. After all the exclusions, 38 women with UF and 26 women without UF were included. High TSH levels were found in 15 (40%) of the 38 women with UF and 8 (31%) of the 26 women without UF. However, the result was not statistically significant. This study shows an increased percentage of high TSH levels among women with UFs (40%) compared to those without UFs (31%), though statistically insignificant. Further observational studies among a large sample population are needed to evaluate the thyroid function among UF patients.
Impact of an Educational Video-based Approach on Knowledge and Awareness Regarding Cervix Cancer in Nonmedical Undergraduate Female Students
Authors: Pawar Nikita , Dabolkar Sanskar R. , Kharbe Jiya , Ashtekar Sejal , Dessai Sejal Shet
Published: February 2025

Background:

Cervical cancer is a significant global health issue, particularly in low- and middle-income countries where access to screening and treatment is limited. Even though human papillomavirus (HPV) can be largely prevented with vaccination and routine screening, cervical cancer remains a leading cause of cancer-related mortality among women globally because of the dearth of awareness. Early detection is crucial since it reduces morbidity and mortality rates. This study aimed to evaluate the nonmedical undergraduate female students in Belagavi, Karnataka, India, for their knowledge and awareness of cervical cancer. Although there has been research done in this field, young females have a dearth of knowledge regarding the modifiable and nonmodifiable risk factors; therefore, raising awareness of cervix cancer is important to save the lives of women.

Materials and Methods:

This observational study was carried out over a period of 3 months among 550 nonmedical undergraduate female students in the Indian state of Karnataka’s city of Belagavi. An educational video of 12 min and 33 s was shown following the distribution of a pretested self-administered questionnaire. Post showcasing the video, the participants were administered the same questionnaire to assess their level of awareness and basic knowledge on cervix cancer. The statistical analysis was conducted with SPSS version 20.

Results:

Out of 550 undergraduate female students after showcasing the video, the knowledge regarding cervix cancer increased considerably in terms of general knowledge (92.73%), HPV vaccine (79.45%) when compared in terms of age group and the degree course the participants between the age group 18 and 19 years (46%) and pursuing engineering (32.91%) had better knowledge when compared to others. When compared in pre- and postscore of component general knowledge, the mean value was 9.94 ± 1.91, which was statistically significant with P < 0.05.

Conclusion:

A current research reported that the nonmedical undergraduate female students had poor knowledge regarding the risk factors, preventive measures, and HPV vaccine pretest. After showcasing the video, it was noted that there was a considerable increase in their knowledge and information regarding cervical cancer.
Correlation between Maternal Weight and Labor-related Parameters in Primigravida Women Delivering Singleton Babies – An Observational Study
Authors: Varute Tejaswi , Naik Sanjana , Niralagi Pradnya , Navelkar Pawan , Miraje Sakshi
Published: February 2025

Background:

Obesity raises the likelihood of a challenging pregnancy and delivery for women. Increases in gestational weight and a pregnant woman’s body mass index (BMI) are important indicators of pregnancy outcomes and the health of both the mother and the newborn baby.

Aim:

This study aims to determine the relationship between maternal BMI and labor parameters in primigravida pregnant women giving birth to singletons.

Materials and Methods:

It was an observational study done on 384 women who were screened for maternal weight and labor-related parameters in primigravida women delivering singleton babies were noted down and later assessed for correlation in tertiary hospital in Belagavi city.

Results:

The study provided information about demographic data and pregnancy parameters of primigravida women delivering singleton babies as well as the impact of delivery type, induction of labor and postpartum infection on these parameters. Out of the data collected, 42.2% women had preterm delivery, 24.5% had postterm and 33.3 had term deliveries. 14.8% vaginal mode of delivery, 13.8% assisted vaginal delivery, 17.1% is cesarean section (C-section), and 0.3% underwent vaginal birth after C-section. Among the data collected, 3.4% women had postpartum infection and 96.6% are free from postpartum infection.

Conclusion:

This study concluded that a correlation exists between maternal weight and labor-related parameters.
Prevalence of Mastalgia among Female Athletes in Belagavi City: An Observational Study
Authors: Bulbuli Ashwini , Chabada Nisha , Kaladgi Nikita , Niralagi Prachi
Published: February 2025

Context:

Mastalgia is pain raising from the breast tissue, experienced by almost two-third of the general female population. A woman's quality of life can be adversely affected by breast pain, which can impact her physical, emotional, and social well-being. High-intensity workouts that cause excessive breast movement might cause pain for female athletes, which can affect their performance. Both menstrual cycle-related mastalgia and exercise-induced breast pain can impair sports performance and need to be addressed.

Aim:

To find the prevalence of mastalgia among female athletes in Belagavi city using Visual Analogue Scale (VAS), Cardiff Breast Pain Chart and RAND SF-36 questionnaire.

Settings and Study Design:

An observational study conducted on volunteer participants from Belagavi city for a period of 6 months.

Methods and Materials:

Symptomatic individuals with mastalgia (n=162) were included in the study using VAS Visual Analogue Scale. They were administered with Daily record of Cardiff breast pain chart and were asked to fill in the chart. Informed consent form and Data collection form.

Stastical Analysis:

Statistical Analysis was done using SPSS 28 version and descriptive statistics.

Results:

48.8% reported to have cyclic mastalgia whose prevalence was lower in comparison to Non cyclic mastalgia which was 51.9%.

Conclusion:

Both cyclic and non-cyclic mastalgia were clinically significant but statistically non cyclic mastalgia is more prevalent than cyclic mastalgia in female athletes within the age group of 18-25 years.
Effect of pregnancy hormones on pain perception in the peripartum period: A narrative review
Authors: Malviya Amit K. , Gupta Anju , Kumar Vinay , Gupta Jasmeen , Deepika  , Khanna Puneet
Published: February 2025

Pregnancy is a period marked by significant hormonal fluctuations, which can influence pain perception. There are only a limited number of analgesic options that are considered safe for newborns and mothers. Understanding the impact of pregnancy hormones on pain sensitivity can be crucial for effective pain management during childbirth and the postpartum period. The literature shows encouraging evidence of the role of pregnancy hormones on pain modulation, with some studies suggesting a potential reduction in pain sensitivity. Studies have shown progesterone to be associated with reduced post-cesarean pain scores and anesthesia requirements, while oxytocin levels inversely correlated with post-cesarean pain severity in some studies. However, the overall evidence remains inconclusive, indicating a need for further research to elucidate the complex mechanisms underlying hormonal modulation of pain perception during pregnancy and postpartum accurately. This narrative review summarizes the available literature to provide insights into the mechanisms and role of pregnancy hormones including progesterone, estrogen, and oxytocin in pain modulation during pregnancy, delivery, and the peripartum period. Future research should focus on clarifying the mechanisms through which pregnancy hormones influence pain perception and identifying individual factors that may contribute to variability in pain sensitivity among pregnant individuals. Well-designed randomized controlled trials should be planned to evaluate the effect of hormonal therapy on pain modulation in the peripartum period. This knowledge would help to generate evidence and design pain management protocols for obstetric patients.
Management of Childhood Obesity Among School Girls With a Comprehensive Approach Using Bio-Physiological Parameters
Authors: Rajeswari S , Tamilselvi S , Perdita A. Helen Mary
Published: February 2025

ABSTRACT

Background:

The incidence of overweight and obesity is significantly rising and constitutes a serious global issue. This will result in significant health consequences in the child’s later years. This study aims on a comprehensive strategy for managing childhood obesity among girls.

Methodology:

A study used quasi experimental research design. The study sample consists of 60 school girls (control group = 30 and experimental group = 30). The experimental group participants were given moderate to high intensity aerobic exercises. Instructions were given to the experimental group participants regarding using healthy foods The adherence to the diet was checked by telephonic conversation with the parents, once a week. The control group children were provided all the details after completing the study.

Results:

The intervention showed significant difference in weight (P< 0.001), BMI (P< 0.001), waist circumference (P < 0.001), total cholesterol (P = 0.015), and LDL (P = 0.039) in the experimental group. Additionally, HDL levels significantly increased in the experimental group (P = 0.011). No significant difference were observed in the control group.

Conclusion:

The childhood obesity can be controlled by effective and regular aerobic exercises and a healthy diet which need to be educated and reinforced by nurses during school health visits.
Comparative Analysis of Biomarkers in CAD: Evaluating Homocysteine, Lipid HS-CRP, Apo A, and ADMA
Authors: Singh Sonu Kumar , Jha Roshan Kumar , Ambad Ranjit S. , Jha Rakesh Kumar
Published: February 2025

ABSTRACT

Introduction:

Coronary artery disease (CAD), resulting from the narrowing of coronary arteries that supply oxygen to the heart, poses a significant global health challenge.

Materials and Methods:

To compare the levels of homocysteine, lipid profile, lipid ratios, HS-CRP, ADMA, and apolipoproteins in CAD patients with controls, this chapter analyzes risk factors, biomarkers, and clinical traits linked to coronary artery disease (CAD) through a case–control study involving 200 participants (100 CAD cases and 100 controls). The investigation focuses on demographic variables, traditional risk factors (e.g., hypertension, smoking, alcohol intake), and essential biochemical markers such as lipid profiles, homocysteine, and emerging biomarkers like HS-CRP, ADMA, and apolipoproteins (Apo A1 and Apo B).

Results and Conclusion:

The findings underscore the interplay between traditional and emerging risk factors in CAD progression. LDL, homocysteine, and TC/HDL ratio emerge as robust predictors of CAD risk. The regression model’s high explanatory power (R² =97.2%) validates these indicators for effective risk assessment.