bluuebunny/crossref_metadata_2025 huggingface dataset:
Gambaran Tingkat Pengetahuan Tenaga Kesehatan dan Insiden Mengenai Keselamatan Pasien
Authors: Afrayani Wirna , Makmun Armanto , Ningsi Iin Widya , Kartika Andy Visi , Yanti A Kartini Eka
Published: June 2024

Keselamatan pasien merupakan isu penting dalam bidang kesehatan secara global serta menjadi salah satu indikator kualitas pelayanan kesehatan. Selama 15 tahun ini, permasalahan keselamatan pasien dalam pelayanan kesehatan tetap menjadi masalah kesehatan masyarakat yang penting. Jenis penelitian yang digunakan pada penelitian ini adalah metode deskriptif kuantitatif non-eksperimental bertujuan untuk mendeskripsikan dan menggambarkan tingkat pengetahuan tenaga kesehatan dan insidenmengenai keselamatan pasien di ruang rawat inap RS Ibnu Sina. Keselamatan pasien memiliki banyak segi, cukup kompleks dan mencakup beberapa elemen kunci. Konversi keselamatan pasien ke dalam tubuh pengetahuan yang spesifik relatif terbaru dan dengan demikian dapat dianggap sebagai disiplin ilmu yang relatif baru. Keselamatan pasien adalah disiplin ilmu kesehatan yang muncul seiring dengan berkembangnya kesulitan dalam sistem pelayanan kesehatan dan meningkatnya angka kejadian cedera pasien di institusi pelayanan kesehatan. Tujuannya adalah untuk menghindari dan mengurangi risiko, kesalahan, dan bahaya yang terjadi pada pasien selama pemberian perawatan kesehatan. Hal lain yang juga menjadi penentu keberhasilan pelayanan medis adalah kompetensi tenaga medis Tujuan penelitian yang dilakukan ini untuk mengetahui gambaran tingkat pengetahuan tenaga Kesehatan dan insiden mengenai keselamatan pasien di ruang rawat inap Rumah Sakit Ibnu Sina YW-UMI Makassar. Variabel independen dalam penelitian ini adalah tingkat pengetahuan tenaga medis. Data yang diambil menggunakan kuesioner yang dilakukan dari bulan Oktober-Desember tahun 2023. Jumlah variabel yang dilibatkan dalam penelitian ini sebanyak 57 responden. Penelitian ini menghasilkan kesimpulan bahwa seluruh responden telah memiliki pengetahuan yang baik mengenai ini.
Karakteristik Pembakaran Campuran Batubara dan Tandan Kosong Kelapa Sawit (TKKS) Menggunakan Analisis Termogravimetri Deferensial Temperatur (TG-DTA)
Authors: Chaeruni Wiwie , Hadiyanto Hadiyanto , Cahyadi Cahyadi
Published: July 2024

Komitmen pemerintah Indonesia untuk mengurangi emisi dan gas rumah kaca dengan pemanfaatkan biomassa sebagai bahan bakar alternatif. Penelitian ini bertujuan untuk menganalisis dan mengevaluasi karakteristik pembakaran menggunakan TG-DTA (Thermo Gravimetric-Differential Thermal Analyzer) dengan batubara, Tandan Kosong Kelapa Sawit (TKKS), dan campuranya. Pengujian sampel dilakukan dengan empat variasi campuran antara TKKS dan batubara yaitu 10%, 20%, 30% dan 40% yang dilakukan pada media nitrogen dan udara pada laju pemanasan konstan 20 °C/menit dan aliran gas konstan. 20 ml/menit dan menghitung penurunan berat terhadap kenaikan temperatur sampai 900 °C. Hasil pembakaran TG – DTA diperoleh grafik profil pembakaran untuk memperoleh data turunan termogravimetri (DTG) sehingga diperoleh suhu inisiasi, suhu pembakaran, suhu pembakaran maksimum, dan aktivitas energi batubara. kenaikan rasio massa TKKS dalam campuran batubara, menaikan temperature puncak dan energi aktivasi yang dihasilkan dapat meningkat 30% dengan penambahan komposisi TKKS sebanyak 40%.
Analisis Adopsi Continuous Auditing pada Fungsi Audit Intern di Lembaga Negara XYZ
Authors: Rahayu Sri , Prasetya Machmudin Eka
Published: June 2024

This research is motivated by the challenges faced by the Internal Audit Function (IAF) at XYZ Government Institution in the midst of the rapid development of technology and financial transactions that have been fully digitized using the Enterprise Resource Planning / Human Resources Information System. In order to utilize financial transaction data and technology, IAF carries out digital transformation by adopting continuous auditing and developing the Pemantauan Off Site Risiko Operasional (PERISAI) application as a continuous auditing implementation tool. The purpose of this study is to analyze the suitability of the steps taken by the IAF at XYZ Government Institution in adopting continuous auditing based on the Global Technology Audit Guide (GTAG) 3: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance (2nd edition), analyzing the success of the PERISAI application based on the user's perspective using the DeLone and McLean Information System Success Model. This research uses a case study research strategy with an exploratory study method. The data collection methods used were semi-structured interviews consisting of open and closed ended questions, documentation, and observation. The results of this study indicate that the steps taken by FAI to implement continuous auditing are not fully in accordance with the key steps for implementing continuous auditing in GTAG 3 (2nd edition), while the PERISAI application is considered successful by FAI internal auditors even though there are still some things that must be improved from the aspects of people, process, and technology used.
Pengaruh Kinerja Keuangan Pemerintah Daerah Terhadap Alokasi Belanja Modal
Authors: Rahmadini Dita , Indriani Rini , Febriana Nucke
Published: June 2024

This study was conducted in western Indonesian cities during 2020-2022. This study aims to determine how the influence of local government financial performance on capital expenditure in western Indonesian cities both simultaneously and partially as seen from the fiscal decentralization ratio, effectiveness ratio, and efficiency ratio. This study uses a quantitative and descriptive analysis approach. The population of this study was 64 in western Indonesian cities using nonprobability sampling technique, so the sample included 192 financial statements from 3 years of observations. As well as technical documentation collects data through the regional government director’s balance sheet website. The analytical method in this study is panel data regression. The results testing with panel data regression using the Fixed Effect Model (FEM) show that financial performance simultaneously influences capital expenditure in western Indonesian cities during 2020-2022. Figure F > F table result obtained (2.853526 > 2,65), significance (0,000000 < 0,05). From the partial test results fiscal decentralization ratio has an negative effect and significance on capital expenditure allocation, effectiveness ratio has an positive effect and significance on capital expenditure allocation, and efficiency ratio has an positive effect and significance on capital expenditure Allocation in western Indonesian cities during 2020-2022.
Analisis Trade-Off Theory dan Pecking Order Theory Terhadap Struktur Modal
Authors: Wagisuwari Kadek Saptaria , Sitorus, MM Dr. Palti MT
Published: June 2024

people hence its liquidity. Through incentive given by the government, property sector in Indonesia is believed to have good performance. Incentives such as subvention for price and VAT are given and supposed to increase purchasing power. The reality is market intentions and incentives provided by the government still do not essentially guarantee a company’s sustainability. Therefore, this study is meant to identify variables that considered to be the most relevant theory in funding decisions of property and real estate companies in Indonesia. This study is descriptive quantitative research using purposive sampling method and utilise 70 observations data that would be processed by panel data regression analysis. It is founded that through trade-off theory, a business risk perspective is considered to have no effect in determining the capital structure. Other perspectives from trade-off theory and pecking theory which are debt tax shield and financial deficit are considered to have positive effect, but firm age has negative effect on determining the capital structure. Through this research, company in property and real estate sector in Indonesia can be considered as a moderate risk taker because their capital structure will be increasing when having benefit from tax or facing financial deficit. They still consider the external factors and tend to fine with the risk and balancing the trade-off between the risk and the benefit of the source of fund
Investigasi Determinan Faktor yang Memengaruhi Penyalahgunaan Aset pada Perguruan Tinggi
Authors: Ardi Pahmi , Urumsah Dekar
Published: June 2024

This study uses the fraud star theory approach to analyze the factors that influence asset missaproriation. The factors tested in this study are financial pressure, internal control system, quality of human resources, organizational culture, and integrity. The research uses a quantitative approach with a survey method of dsitributing questionnairies online. A total of 146 respondents related to asset management at univirsities in west kalimantan province became research respondents who were then tested and analyzed using Structural Equation Modelling (SEM) with the help of Smart PLS 3.3.3. The results showed that financial pressure and the quality human resources positively and signifianctly affected asset misuse. Organizational culture has a positive but insignificant effect on asset misuse. While the internal control system has a negative but insignificant effect on asset misuse, integrity has a negative and significant effect on asset misuse. The result of this study contribute as a reference for universities in implementing asset management policies wich can then be seen based on factors that influence asset misuse such as employees or official financial pressure, the quality human resources in the organization, the organizational culture that has been implemented in the organization, and integrity of employees. Good internal control system is also very important in universities an an effort so that asset management in universities can be carried out.
Sistem Informasi Akuntansi Manajemen, Orientasi Pasar dan Kinerja UMKM: Peran Mediasi Kemampuan Inovasi
Authors: Susetyo Aris , Suliyanto Suliyanto , Susilowati Dewi , Herwiyanti Eliada , Lestari Puji
Published: June 2024

Performance is a combination of strategic, administrative and operational management of an organization. To become superior MSMEs, able to compete and be sustainable in the future, it is necessary to master management accounting information systems, understand market orientation and innovation capabilities, which are a must for MSMEs to master. The aim of this research is to determine the influence of management accounting systems, market orientation on performance and innovation capabilities as mediating variables on MSME information actors. A total of 295 MSMEs in the food and beverage sector were studied. Data collection used a questionnaire with purposive sampling technique. The results of this study support the research hypothesis. Management accounting information systems, market orientation, innovation capabilities have a positive effect on performance. Innovation capability can mediate the influence of management accounting information systems on performance, and innovation capability also mediates the influence of market orientation on performance. The theoretical contribution of research is that management accounting information systems can be explained by the theory of the superiority of human resource-based competencies on performance, because management accounting information systems can support organizations in creating competitive advantages. Empirical findings that innovation capabilities can mediate management information systems to performance and innovation capabilities can mediate market orientation to performance.
Analisis Faktor-Faktor yang Memengaruhi Tindakan Penggelapan Pajak (Studi Literatur Tahun 2018-2023)
Authors: Tjendra Michelle Jane , Setiawan Temy , Riswandari Ernie
Published: June 2024

The purpose of conducting this research is to (1) elucidate the commonly researched factors in academia and presumed variables influencing tax evasion; (2) explain the phenomena that drive research in the realm of tax evasion; (3) attempt to delineate the relevance of the phenomenon addressed in tax evasion-related research concerning the research timeline. This study adopts a qualitative descriptive research design with a literature review approach. The data used in this research consist of research articles on tax evasion from the period 2018-2023 indexed by Sinta. The research findings indicate that there are a total of 45 factors suspected to influence tax evasion, and the dominant issues/phenomena in tax evasion research from 2018-2023 are those from previous years. Additionally, the researcher identified other issues/phenomena driving tax evasion research from 2018-2023 beyond the existing research articles.
Bagaimana Seharusnya Top Management Merespon Whistleblowing ? Refleksi dari Sikap Kepemimpinan Mahapatih Gajah Mada
Authors: Agustin Henri
Published: June 2024

Research publications examining how top management should respond when whistleblowing occurs in organizations are still limited. The accuracy of the management response to whistleblowing is fundamental, because it can affect whether it will be repeated in the future or not. The accuracy of the management response to whistleblowing is determined by figures who can be used as role models. This research aims to explain Gajah Mada's leadership attitude that can be guided by top management responding to whistleblowing. The novelty of this research lies in presenting a new perspective in whistle blowing research, in the form of adopting leadership attitudes or values from great national figures as role models in responding to whistle blowing. This research is an interpretive study, utilizing literature related to Gajah Mada, Negara Kertagama, and whistleblowing as objects of observation. The literature search was conducted using a number of keywords such as "whistleblowing", "leadership+attitude+of+ Gajah Mada", "CEO+response to wrong doing report+fraud", or "CEO+reaction to wrong doing report+fraud". The data obtained is analyzed through 3 stages, namely identification, reflection, and synthesis. This interpretive study explains that top management can adopt 3 leadership attitudes of Gajah Mada, namely mantriwira, nayaken musuh, and wicaksaneng naya in responding to whistleblowing cases. It is important for top management to internalize the three attitudes
Pengaruh Karakteristik CEO terhadap Kinerja Perusahaan pada Perusahaan Sektor Transportasi dan Logistik di Indonesia
Authors: Wijaya Ferencia Maria , Safitri Rika Henda , Yuniartie Emylia
Published: June 2024

This research aims to examine the influence of CEO characteristics on company performance. The study employs a quantitative paradigm by processing secondary data resource. The population consists of transportation and logistics sector companies listed on the Indonesia Stock Exchange from 2018 to 2022. The sample size for this study is 70 companies, selected using purposive sampling and analyst by multiple linear regression analysis. Calculating performance based on Tobin’s Q, the results indicate that CEO Narcissism and CEO Education do not significantly affect Company Performance. CEO Gender has a positive impact on Company Performance, while CEO Tenure has a negative influence on Company Performance.
Kepemimpinan Autentik dan Kualitas Pelaporan Keuangan: Peran Iklim Etis
Authors: Sasongko Sonnya Nurman , Kuang Tan Ming
Published: June 2024

Financial reports are a crucial factor that can influence economic decision-making. Accountants are responsible for producing high-quality financial reports that provide transparent, accountable, and reliable information. Although there have been numerous studies examining the factors that can affect the quality of financial reporting, research investigating the impact of leadership style and ethics on financial reporting quality is still limited. Therefore, this study aims to examine the influence of authentic leadership on the quality of financial reporting, moderated by the ethical climate. A survey questionnaire was used to collect primary data in a quantitative approach. The Authentic Leadership Questionnaire (ALQ) was employed to measure authentic leadership, while the ethical climate was measured using a questionnaire based on the research by Qualls & Puto (1989). The quality of financial reporting was measured using a questionnaire developed by Iqbal & Javed (2017). The sample for this study consists of management accountants, financial accountants, public accountants, and accountants in the public sector. Finally, the hypothesis testing in this study employed the Structural Equation Modelling-Partial Least Squares (SEM-PLS) analysis method. This research reveals a positive influence of authentic leadership and ethical climate on the formation of high-quality financial reports. The ethical climate strengthens the relationship between authentic leadership and financial reporting quality. To improve financial reporting quality, this study suggests the importance of authentic leadership in the selection, promotion, and development of leaders, as well as the creation of an ethical culture in organizations.
Evaluasi Implementasi Risk Based Internal Audit (Studi Kasus pada PT ABC)
Authors: Aulia Nabilah , Julian Lufti
Published: June 2024

This research was conducted to analyze the effectiveness of the implementation of Risk Based Internal Audit (RBIA) at PT ABC by using the framework from David Griffith in 2020 related to the implementation of RBIA and the Chartered Institute of Internal Auditors in 2014 in evaluating risk maturity as part of RBIA implementation.  This research is a case study with a descriptive qualitative approach using interviews and document analysis to explore experiences and in-depth understanding. The object of research is PT ABC, which is a private manufacturing company engaged in the manufacturing industry. In the past, the company has experienced poor financial conditions. Therefore, PT ABC tries to carry out effective supervision, one of which is carried out through the internal audit division. However, in practice, management's commitment to managing risk has not been fully reflected in company practice. PT ABC management does not have a policy as a form of tone of the top commitment in implementing risk management. The results of the study can be concluded that PT ABC has not been able to implement RBIA comprehensively because the results of the risk maturity assessment carried out are still at level risk naïve. Improvements are needed to increase the level of risk maturity to implement RBIA comprehensively or when the risk assessment reaches level risk defined. This research provides recommendations for a roadmap that can be implemented by PT ABC to increase risk maturity so that RBIA can be implemented comprehensively in the future.
Modernisasi UMKM: Merancang Tahapan Implementasi Berbasis Sistem untuk Mengatasi Ancaman Siklus Persediaan (Studi Kasus pada UMKM X)
Authors: Santoso Nathalia , Sutomo Felisia
Published: June 2024

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economic recovery of Indonesia by contributing significantly 60% of Indonesia's GDP and employing 96% of the national workforce. However, internal challenges arise as employee-instigated theft and embezzlement resurface due to a lack of security knowledge among MSME owners. This knowledge gap poses a growing risk as MSMEs become more susceptible to fraud, particularly in relation to inventory cycles. MSME X has been chosen as the subject of this research due to its limited understanding of the importance of internal control systems and the non-execution of an accounting information system, notably in the manufacturing sector, where theft risks are heightened. The inventory cycle is closely linked to the sales, purchasing, and production cycles due to the involvement of raw materials, semi-finished goods, and finished goods. The study adopts applied research methods, utilizing both primary (interviews and observations) and secondary data (literature studies). Findings reveal inadequate control activities in MSME X, exacerbated by the absence of functional separation and proper documentation for inventory transactions. Recommendations include a five-stage implementation plan, starting with flowchart creation, CCTV installation, and personnel recruitment. The middle stage involves additional recruitment and transitioning to a digital accounting information system for process integration. The final stage integrates the accounting information system with external parties. Performance evaluations will be conducted at each stage to assess the effectiveness of the accounting information system in minimizing risks
Peran Profitability dalam Memoderasi Pengaruh Predictor Debt Policy
Authors: Law Jimmy , Akilah Akilah , Shane Cindy , Firza Syafira Ulya , Sigalingging Eni Duwita
Published: June 2024

The research aims to examine and analyze the effect of business risk, company growth, company size, asset structure, and free cash flow on debt policy with profitability as a moderating variable. The population of this study consists of 191 mining companies for the period of 2020-2022 listed on Indonesia Stock Exchange (IDX). The sampling technique was purposive sampling and 106 company were used. This type of research was correlational method. Data analysis was performed using classical assumption, hypothesis testing, and moderating regression (MRA) using IBM SPSS 25 version. Partially, the result of the study indicate that company growth and company size had a significant positive effect on debt policy; free cash flow had a significant negative effect on debt policy; meanwhile, business risk and asset structure had no significant effect on debt policy. The result of the moderation test in this study indicate that profitabiliy can moderate the effect of company growth on debt policy. Meanwhile, profitability is unable to moderate the effect of business risk, company size, asset structure, and free cash flow on debt policy.
Motivasai Keputusan Implementasi PSAK 73 Pada PT X
Authors: Shauki Elvia R. , Mustofa Najib
Published: June 2024

This research aims to evaluating policy making for implementing PSAK 73 in companies in Indonesia, based on PT X which is there will still be problems that arise until 2022. The implementation of PSAK 73, which began in 2020, forced companies in Indonesia to adjust their lease contracts and calculations related to their leases. The significant change from PSAK 30 to PSAK 73 has caused a lot of confusion and errors in its application at PT X especially at its branch offices. A qualitative case study method approach with multiple embedded unit analysis using documentation, observation and semi-structured interview data. This research uses content analysis, thematic analysis, and constant comparison using NVivo 12 Plus software. Institutional logics is relevant in explaining the relationship between individual behavior and institutions that can influence an action. The results of the study show that symbolic carriers (PSAK 73) affect material carriers (actor, routines, artifacts, and procedures) thereby triggering the coupling practice in preparation of SOPs referring to PSAK 73 and the decoupling practice occurred when there are problems that are not stated in the regulations so the company makes adjustments. There are multiple logics including the logic of actors, routines, artifacts and procedures. The competing logics are logic of procedures and actors in adjustment of lease management conditions. Procedure logics is the dominant logic that is the reference of lease management. PT X need to design more appropriate policies taking into account company behavior
Determinan Profitabilitas pada Bank Konvensional di Indonesia
Authors: Sari Sayu Made Ratna , Nurdiawansyah Nurdiawansyah
Published: June 2024

Increased economic growth in Indonesia is not always accompanied by increased profitability in the banking sector in Indonesia, this can be caused by various factors. This survey aims to provide the effect of non-performing financing, liquidity, and BOPO on profitability. The sample of this study is 204 data points from 72 conventional banks listed on the IDX and official banking websites during the period 2020 - 2022, through the purposive sampling method. Descriptive with a quantitative approach is the type of method used. Multiple linear regression analysis using the test tool, SPSS 18, is a technique that is applied in analysis. This study’s findings suggest that partially the LDR variable shows a positive as well as significant effect on profitability in conventional banks in Indonesia. Meanwhile, partially the NPL and BOPO variables shows a negative as well as significant effect for profitability in conventional banks in Indonesia. The effect of independent variables, according to the coefficient of determination of 82.8% can affect ROA, while the other 17.2% is influenced variables outside the research model.
Pengaruh Financial Literacy dan Modal Investasi terhadap Trading Activity Investor Pemula di Bursa Efek Indonesia
Authors: Frima Rini , Husni Tafdil , Hamidi Masyhuri , Adrianto Fajri
Published: June 2024

This empirical study aims to test and analyze the influence of financial literacy and investment capital on the trading activity of beginner investors on the Indonesia Stock Exchange (BEI). This research was conducted on Politeknik Negeri Padang Accounting Department students who have had a Rekening Dana Nasabah (RDN) on the IDX for less than 1 (one) year. The research sample is students who have taken courses in financial management and capital markets. The trading activity observed is the frequency of share buying and selling transactions on the IDX from April 1 to June 30, 2022. Investment capital is the amount of rupiah deposited to RDN at the start of the transaction. 54 respondents participated in this research and the data was processed. The data obtained were processed and analyzed using descriptive statistical and multiple linear regression using SPSS 26. The results of the study showed that partially, investment capital had a positive effect on trading activity, while financial literacy did not affect trading activity. However, the investment capital and financial literacy variables influence the trading activity of beginner investors on the IDX in 2022.
Income of Kijang City Village: Impact of Working Capital, Technology, Experience, and Selling Price
Authors: Alamsyahbana Muhammad Isa , Azura Wenni Rahma , Chartady Rachmad , Utami Ranti
Published: June 2024

The purpose of this research is to determine the influence of working capital, technology, experience, and selling prices on the income of fishermen in the Kijang Kota Village. This study utilizes both primary and secondary data. The research method employed is a quantitative descriptive method. The primary data consists of questionnaires, while secondary data includes records and data from the Central Statistics Agency (BPS). Data collection techniques include questionnaires, documentation, and literature review, with 77 respondents answering a questionnaire containing 53 statements. The data analysis technique involves testing data validity and reliability, classical assumption tests, multiple linear regression tests, and hypothesis testing. The multiple linear regression formula obtained from this research is Y = (0.585) + 0.303X1 + 0.392X2 – 0.144X3 + 0.304X4 + e. The t-test results show calculated t-values of 2.287 for working capital, 5.067 for technology, -1.348 for experience, and 3.244 for selling prices, while the tabulated t-value is 1.993. The F-test results indicate a calculated F-value of 85.191 and a tabulated F-value of 2.73. The coefficient of determination is 0.816, as seen from the Adjusted R Square value. Based on the data analysis results, it can be concluded that working capital, technology, experience, and selling prices, both individually and simultaneously, have an impact on the income of fishermen in the Kijang Kota Village. The influence of these four variables results in an 81.6% increase in the income of fishermen in the Kijang Kota Village, with the remaining percentage being influenced by variables not included in this study.
Efektifitas Penggunaan Analisis Stochastic Oscillator Dan Moving Average Convergence-Divergence Pada Perdagangan Saham-Saham Perbankan di Bursa Efek Indonesia
Authors: Siahaan Debora , Muda Iskandar , Irawati Nisrul
Published: June 2024

The objective of the research is to find out how effective stochastic oscillator and moving average convergence-divergence (MACD) technical analysis is in yielding capital gain and abnormal return, viewed from descriptive analysis, analysis of effects, and disparity test analysis by using some theories and previous research results. This research uses daily stock closing price data from the issuers in banking su-sector of the research period of 2015-2019. The research employs descriptive analytic approach, regression analysis and disparity test, supported by IBM SPSS version 25 software. The result of the descriptive analysis shows that buy and sell stochastic oscillator and MACD signals are effective in yielding capital gain. The result of regression analysis shows that gain signal yielded by indicator of Stochastic Oscillator and MACD has significant effects on capital gain in which the probability value (Asymp. Sig) of Stochastic Oscillator on capital gain is 0.000, and the probability value (Asymp.Sig) of MACD on capital gain is 0.000. The result of the disparity test analysis shows that there is no difference in abnormal return in the pre and post appearance of gain signal in Stochastic Oscillator and in MACD
Accounting Conservatism: Firm Size and Financial Distress
Authors: Permatasari Maulina Dyah , Widiastuti Widiastuti , Yahya Adibah , Rahmadaini Ade
Published: June 2024

This study aims to investigate the effect of firm size and financial distress on accounting conservatism. Accounting conservatism is an approach in which earnings are recorded more conservatively or cautiously, with a tendency to recognise losses sooner than recognise gains. These factors can influence the practice of accounting conservatism in various ways. This study uses financial data from various companies in diverse industries and uses statistical methods to analyse the relationship between company size (both large and small) and level of financial distress with accounting conservatism practices. The results of this study are expected to provide a deeper understanding of the factors that influence accounting conservatism and how accounting practices may change in different situations of company size and financial distress. The type of research in this study is descriptive quantitative with descriptive statistical data analysis and classical assumption testing, hypothesis testing and coefficient of determination test. The results showed that partially and simultaneously company size and financial distress had no effect on accounting conservatism.
Analisis Dampak Implementasi PSAK 73 Bagi Lessee dan Lessor
Authors: Gamalasari Dinny , Wardhani Nurhastuty Kesumo
Published: June 2024

Penelitian ini bertujuan untuk menganalisis dampak penerapan PSAK 73 bagi lessee dan lessor pada perusahaan di Indonesia. Penelitian ini berfokus pada dampak penerapan PSAK 73 ditinjau dari kinerja keuangan dan aspek perpajakan pada sektor pertambangan (lessee) dan sektor properti & real estate (lessor). Penelitian ini menggunakan pendekatan kualitatif dengan analisis isi. Data penelitian merupakan laporan keuangan yang telah diaudit pada tahun 2018 sampai dengan tahun 2022 yang diperoleh dari Bursa Efek Indonesia. Hasil penelitian ini menunjukkan bahwa terdapat perbedaan pencatatan dari pihak penyewa dengan mencatat aset hak pakai dan kewajiban sewa atas aset yangdisewakan, sedangkan pihak pesewa masih meneruskan standar akuntansi yang telah diterapkan sebelumnya. Penerapan PSAK 73 pada sektor pertambangan dan sektor properti dan real estate tidakmemberikan dampak signifikan terhadap laporan keuangan perseroan. Kinerja keuangan perusahaan dan perbedaan pencatatan antara akuntansi dan pajak dipengaruhi oleh faktor lain. Selain itu, hasil penelitian ini menunjukkan bahwa perusahaan perlu memitigasi risiko yang terkait dengan perubahan standar akuntansi yang berlaku. Penelitian ini memberikan pemahaman yang lebih baik tentang bagaimana tantangan perusahaan dalam menerapkan standar baru ini dan bagaimana pengaruhnya terhadap pemangku kepentingan, seperti investor, keuangan analis, dan regulator. Hasil penelitian ini diharapkan dapat memberikan wawasan mengenai konteks perubahan standar akuntansi di Indonesia dan memberikan dasar untuk diskusi lebih lanjut mengenai pelaporan keuangan yang lebih transparan dan relevan.
Determinan Kualitas Audit dimoderasi oleh Komite Audit
Authors: Helmi Syarif M , Heniwati Elok , Kurniadi Ahmad , Faisal Ahmad
Published: June 2024

This study aims to analyze the factors that influence audit quality variables, especially audit tenure and the reputation of the Public Accounting Firm. In addition, this study examines whether the audit committee can strengthen or weaken the improvement of audit quality in the company. This study uses quantitative methods, and the data source is secondary data. The population of this study consists of 30 IDX companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021. The population and sample in this study are IDX 30 companies listed on the IDX in the 2016-2021 period. The sample was selected using the purposive sampling method. There are 16 companies listed on the Indonesia Stock Exchange in IDX, 30 companies during 2016-2021 that match the researcher's criteria. The analytical methods used in this study include descriptive statistical analysis, logistic regression analysis, and moderation hypothesis testing using moderated regression analysis. This study found that audit tenure has no impact on audit quality. However, KAP size was found to affect audit quality significantly. The Audit Committee is unable to moderate the effect of Audit Tenure on Audit Quality; The Audit Committee is unable to moderate the effect of KAP size on audit quality.
Faktor-Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi dalam Memilih Karir sebagai Akuntan Publik
Authors: Syarief Hanni Annisa , Boedi Soelistijono , Syahdan Saifhul A. , Ruwanti Gemi
Published: June 2024

Currently, many companies need public accounting services, but it is difficult to find a professional accountant because the process of becoming a certified public accountant is not easy and takes a lot of time and money. Therefore, this profession is still less popular in Banjarmasin. In fact, currently there is little interest in accounting students choosing a career as a public accountant. The aim of this research is to obtain empirical evidence of the influence of financial rewards, job market considerations, work environment, family environment and professional recognition on accounting students' interest in choosing a career as a public accountant. This research is quantitative research with the population of students majoring in accounting from universities in Banjarmasin including STIE Indonesia Banjarmasin, STIE Nasional, STIE Pancasetia and the Faculty of Economics of Lambung Mangkurat University. By employing purposive sampling, 100 respondents are obtained as samples. Furthermore, the data collected from questionnaires are analyzed by using multiple linear regression analysis method. The research results show that financial rewards, work environment, and professional recognition have a positive and significant effect on accounting students' interest in choosing a career as a public accountant in Banjarmasin. Meanwhile, considerations of the job market and family environment do not influence accounting students' interest in choosing a career as a public accountant in Banjarmasin.
Analisa Faktor Yang Mempengaruhi Financial Sustainability Ratio Sektor Perbankan Di Bei Periode 2019-2022
Authors: Pangestu Juan Carlos , Hati Desty Permata
Published: June 2024

Financial Sustainability in banking is one of the important things to measure the bank's sustainability in the future, especially from a financial perspective. The sustainability of the banking sector must be a concern because there are many parties who will have an impact if a bank experiences failure to operate, especially in its finances. This research aims to examine the influence of BOPO, DebtToEquity, ReturnOnAsset, LDR, Directors, Commissioners on the Financial Sustainability Ratio (FSR) in Idx banking sector companies -Ic Period 2019-2022. Sampling was carried out using purposive sampling technique. This type of research uses multiple linear regression methods. The object of this research is the Idx-Ic banking sector financial report for the 2019-2022 period. The research results show that only the Director variable of the six independent variables used has an influence on the Financial Sustainability Ratio (FSR) and the research model is suitable for use. Companies that want to maintain the FSR value should pay attention to the number and selection of directors they have.
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan pada Perusahaan Bidang Manufaktur
Authors: Astuti Astuti , Lestari Tina
Published: June 2024

The purpose of this study is to determine the effect of liquidity level and profitability on company value. The method used is multiple regression analysis to determine the effect of each independent variable, namely liquidity and profitability, on the value of the company. This study was analyzed using correlation techniques using the SPSS 26 application. The results showed that the liquidity variable did not have a significant effect because there was no significant relationship between liquidity and company value, and the most influential variable was profitability because it showed that there was a significant relationship between profitability and company value. To increase the value of the company, there needs to be continuous attention to profitability because of its significant influence on the value of the company. Further research can be carried out in other industrial sectors, and research samples and variables can be examined using different measurement approaches.
Pengaruh Self-Efficacy Terhadap Perilaku Keuangan Mahasiswa
Authors: Anggono Anggono , Barus Alexander , Nasution Siti Aisyah , Astuty Fuji , Tarwiyah Tarwiyah
Published: June 2024

The problem examined in this research is the uncontrolled financial behavior of students. The purpose of this study was to examine the differences in financial behavior of students with high, moderate, and low self-efficacy and to examine the effect of self-efficacy on student financial behavior. The population of this research consisted of 150 students. The sampling technique used in this research was simple random sampling, so the research sample consisted of 109 students. The type of research used is quantitative research. The research method used is ex post facto (causal-comparative). The data collection technique used is a questionnaire. Data analysis techniques used are descriptive statistics, pre-requisite tests consisting of normality tests, homogeneity tests, and inferential statistics such as one-way ANOVA and further tests. This research produced four research results. First, there are significant differences in students' financial behavior with low, moderate, and high self-efficacy. Second, students with moderate self-efficacy have higher financial behavior than those with low self-efficacy. Third, students with high self-efficacy have higher financial behavior than those with low self-efficacy. Fourth, students with high self-efficacy have higher financial behavior than those with moderate self-efficacy. This research concludes that self-efficacy positively and significantly affects student financial behavior.
Mathematical Modeling of Schistosomiasis Transmission Using Reaction-Diffusion Equations
Authors: Temfack Nguefack Dhorasso Junior
Published: July 2024

Schistosomiasis, a neglected tropical disease caused by parasitic trematodes of the genus \textit{Schistosoma}, affects millions of people in tropical and subtropical regions lacking access to clean water and proper hygiene. With its impact on health and well-being, the World Health Organization aspires to eliminate schistosomiasis by 2030. This work addresses the challenge of effective control in endemic areas by integrating diffusion in each sub-population using reaction-diffusion equations. The proposed model includes treated individuals who have undergone massive drug administration and a time-dependent function that models the change in human behavior. We present a Partial Differential Equation (PDE) model of schistosomiasis spread that incorporates population movement and human behavior change. Mathematical analysis explores the system's dynamics according to the infection threshold $R_0$, shedding light on the disease's behavior. Sensitivity analysis is used to identify the key parameters affecting disease spread. Numerical simulations under different scenarios elucidate the impact of human behavior on disease dynamics. This research contributes to a deeper understanding of schistosomiasis transmission and provides insights into control strategies.
Análise das reverberações da intervenção psicossocial “Construindo Caminhos” no sistema prisional
Authors: Rolim Kamêni Iung , Falcke Denise
Published: June 2024

As penas privativas de liberdade atingem níveis alarmantes no Brasil, amplificando vulnerabilidades psicossociais. Considera-se que intervenções psicossociais em grupo com essa população são necessárias, especialmente para mitigar riscos à saúde. Diante disso, o presente estudo, de caráter misto, buscou avaliar a viabilidade da intervenção psicossocial “Construindo Caminhos”. As análises realizadas consideraram as perspectivas de diferentes atores: oito homens privados de liberdade que participaram dos 10 encontros grupais da intervenção e quatro policiais penais que trabalhavam no local. Os dados foram acessados através de entrevistas, instrumentos quantitativos e diários de campo, além do conteúdo dos livros produzidos pelos participantes como parte da intervenção. Identificou-se satisfação com a participação na intervenção, mudança de narrativas e de percepções sobre si e sobre os outros; a construção de planejamento de futuro e o aumento na sensação de bem-estar. Os policiais penais evidenciaram perceber mudança no comportamento dos participantes após a intervenção e consideraram ser uma atividade importante e necessária no contexto prisional, apesar de também manifestarem desconforto quanto às mudanças de rotina provocadas pela intervenção. Quanto aos aspectos quantitativos, foram identificadas mudanças individuais nos participantes da intervenção, mas contraditórias, em relação a aspectos da regulação emocional, aumento de comportamento interpessoal assertivo e expressão e manejo de raiva. É possível considerar que a intervenção “Construindo Caminhos” é viável ao sistema prisional brasileiro, pois fomenta fatores de proteção, importantes para mitigar danos e prevenir riscos à saúde. Tais indicadores são preliminares, carecendo de ensaios clínicos randomizados para aferição da eficácia e efetividade da intervenção.
Perfil da gestão e da participação nas escolas públicas municipais/estaduais de Parnaíba na percepção de gestores (as) e professores (as): Uma análise a partir dos dados do SAEB/INEP/Q-Edu/2019
Authors: Braga Osmar Rufino , Aragão Maria Vitoria Lima
Published: June 2024

O presente trabalho tem como objetivo apresentar e analisar os resultados da pesquisa “Levantamento, sistematização e análise do perfil da gestão e da participação das escolas públicas (municipais e estaduais) de Parnaíba (PI), segundo a visão dos/das gestores/as, com base nos dados do INEP/Q-Edu/2019”, realizada em Parnaíba (PI), que intencionou mapear o perfil da gestão e da participação nas escolas públicas municipais e estaduais, segundo os dados do INEP/Q-Edu/2019. A pesquisa priorizou a percepção dos gestores e professores, e considerou o contexto da pandemia da Covid-19, nos anos de 2020 e 2021, que resultou em isolamento social e paralisação das atividades escolares. Do ponto de vista metodológico, trata-se de uma pesquisa no campo educacional, de natureza qualitativa e quantitativa, associada à pesquisa documental. Como conclusão, constamos que as escolas parnaibanas possuem conselhos e grêmios, instâncias participativas centrais para o exercício da cidadania e administração dos bens culturais e sociais, mas isto não reverbera em mudanças significativas em seus projetos pedagógicos e em suas matrizes curriculares, apesar da democracia e seus princípios serem defendidos como importantes e centrais no contexto social e educacional.
Análise do perfil sociodemográfico dos casos de sífilis gestacional e sífilis congênita em adolescentes residentes no município de Belém entre os anos de 2018 à 2022
Authors: Martins Emanoelle das Neves , Rodrigues Amanda Caroline Linhares , Andrade Maria Alice Ribeiro , Silva Thayana Luciene Santos da , Lima Maria Luisa Freitas Rodrigues , Teixeira Lays Costa , Ruivo Lícia Oliveira , Avelino Maria Eduarda de Sousa , Torres Maria Karoliny da Silva
Published: June 2024

A sífilis é uma infecção sistêmica causada pela bactéria Treponema pallidum, e está presente no grupo das ISTs mais prevalentes no Brasil. O objetivo desse trabalho foi avaliar o perfil sociodemográfico dos casos de Sífilis Gestacional (SG) e Congênita (SC) no município de Belém, estado do Pará, Brasil, no período de 2018 a 2022. Trata-se de um estudo original, descritivo e comparativo, realizado através de dados secundários do Departamento de HIV/Aids, Tuberculose, Hepatites Virais e Infecções Sexualmente Transmissíveis (DVIAHV). A pesquisa foi realizada no mês de maio de 2023 e se refere às notificações de casos confirmados de SG e SC. Foram utilizadas variáveis sociodemográficas, sendo para a SG: faixa etária, escolaridade, raça/cor e tratamento, e para a SC: faixa etária, escolaridade, raça/cor, tratamento e pré-natal. O resultado dos cincos anos estudados demonstrou um aumento progressivo dos casos de SG, e de SC uma ocorrência variável, com um aumento expressivo entre os anos de 2018 a 2019, cujo índice de maior incidência foi em mulheres entre 20 a 29 anos, pardas, com ensino médio ou fundamental incompleto. No que se refere a tratamento, em SG um bom quantitativo o realizou, e na SC houve uma maior quantidade de casos de não adesão e de tratamento inadequado. Sobre a realização do pré-natal em SC, das 612mulheres, 146 não o realizaram e 46 o fizeram de forma errônea. Portanto, aumentar medidas para a adesão, controle e orientação adequada do tratamento, poderão gerar respostas favoráveis no processo de atenuação dessa problemática.
Retratamento endodôntico não cirúrgico em dentes anteriores
Authors: Souza Acácia Kaylany Neto , Silva Emilly Maria Valadares da , Batista Breno de Araujo
Published: June 2024

O retratamento endodôntico não cirúrgico é um procedimento conceituado como melhor alternativa quando há um insucesso no tratamento anterior, consiste na execução de um novo preparo químico, reinstrumentação e reobturação dos condutos com intuito de exceder o insucesso da terapia precedente. É considerado um procedimento mais conservador quando comparado ao retratamento endodôntico cirúrgico e a exodontia. Além disso, os possíveis casos de insucesso em tratamentos endodônticos, são resultados de fatores microbianos ou não microbianos. Entretanto, para que se obtenha um bom resultado do tratamento, é necessária uma seleção correta do caso, execução de todas as etapas operatórias, até uma blindagem coronária eficiente. O intuito do presente estudo é relatar um caso clínico de retratamento endodôntico não cirúrgico em incisivos superiores que falharam a terapia endodôntica inicial. Paciente queixava-se de dor à palpação nas unidades dentárias 12 e 22 já tratadas endodonticamente, sendo o retratamento endodôntico não cirúrgico proposto para a resolução do quadro clínico. A conduta adotada foi a desobturação dos canais radiculares, realização de todas as etapas operatórias do tratamento endodôntico e restauração definitiva de ambos os dentes. Destaca-se que quando indicado corretamente, o retratamento endodôntico é a primeira opção terapêutica com altas taxas de sucesso clínico, radiográfico e tomográfico, garantindo a satisfação do paciente.