bluuebunny/crossref_metadata_2025 huggingface dataset:
El problema, desde el abordaje complejo y transdisciplinario
Authors:   Universidad de San Carlos de Guatemala, García de León Blanca Azucena , Barrientos Reyes Vilda Nohemí ,   Universidad de San Carlos de Guatemala, Martínez Escobedo Aníbal Arizmendy ,   Universidad de San Carlos de Guatemala
Published: January 2024

PROBLEMA: En la actualidad la sociedad enfrenta distintas problemáticas, desde las cuales se puede mencionar los múltiples desafíos que enfrenta la Educación Superior; El desconocer los abordajes que se les pueden dar a los problemas desde la complejidad puede conllevar una visión reduccionista que más que contribuir con la educación puede llegar a presentar grandes sesgos. OBJETIVO: Contribuir con la sociedad del conocimiento en la expansión del abordaje de la complejidad en problemas latentes de la Educación. MÉTODO:Dialéctico reflexivo mediante Investigación documental. RESULTADOS: No todo problema es complejo, para establecer que lo sea es necesario que este integrado por sistemas con elementos heterogéneos que no son descomponibles y que permiten la integración de las diversas disciplinas. Al abordar la educación superior desde la complejidad es necesario integrar la cultura, contexto y realidad holística que presenta la formación universitaria. Reformar el sistema educativo es complejo, pero necesario y para ello es necesario involucrar diversos actores, que asuman su función específica cuya misión esencial sea el desarrollo integral del individuo. REFLEXIONES INCONCLUSAS: El integrar la complejidad en los problemas que enfrenta la Educación Superior puede implicar una riqueza poco explorada hasta el momento y con ello pretende dar claridad para abordar distintos desafíos de actualidad, con el fin de que mediante la intervención de múltiples disciplinas se puedan solucionar o bien reducirse de forma significativa.
Evaluation of Doubled Haploid Maize Hybrids under Normal and Drought Condition
Authors: Shabir Muzamil , Zamir Hakim , Hussain Altaf , Ahmed Zarar , Rasheed Rashid , Naeem Zunaira , Iqbal Hira , Khan Nisar Ahmad
Published: January 2024

This experiment was conducted to evaluate the performance of doubled haploid maize hybrids under normal and drought condition. Fifteen doubled haploid maize hybrids were sown in Research Area of Plant Breeding and Genetics, University of Agriculture Faisalabad by using Randomized Complete Block Design during spring 2019. The experimental area was divided into two blocks. Both blocks contain two replications of 15 hybrids. One out of these two blocks was treated with normal irrigations and second block was treated with drought. Data was recorded for various growth and yield related traits. To estimate the performance of doubled haploid maize hybrids under normal and drought conditions the recorded data was subjected to ANOVA by using the STATISTIX 8.1 software. LSD mean comparison test at 0.05% level of significance for hybrids and hybrids × treatment interaction was also calculated. Analysis of variance showed the significant difference among all the hybrids and also in hybrid × treatment interaction. Hybrids DH-26S × 3B and DH-100A × 21 showed maximum 100 grain weight (31.9g) under drought condition. Hybrid DH-100A × 21 showed maximum biomass (278.9g) under drought condition. Genetic advancement and heritability percentage were also calculated for all parameter and listed in the tables. The results showed that maximum genetic advancement was found in biomass; (56), (47) respectively under normal and drought condition.
Production Sharing Agreement for Agricultural Land Encumbered with Liens in Southeast Sulawesi Indonesia
Authors: Heryanti Heryanti , Intan Nur , Safiuddin Sahrina , Ukkas Jumiati , Tabiu Ramadan , Muchtasar Rizal , Nazar Muhammad , Suciati St. Muslimah
Published: January 2024

The aim of the research is to attempt to analyze the form of production sharing agreement for agricultural land which is encumbered with liens which is widely applied by agricultural communities so that a model of production sharing agreement can be identified that is in accordance with the characteristics of agricultural communities in Southeast Sulawesi, Indonesia. The method used is a qualitative descriptive research type with an empirical normative approach and using secondary data. The research results show that the form of agricultural land production sharing agreement which is burdened with liens which is widely applied by the agricultural community of Southeast Sulawesi is mostly done orally between the parties based on customary law. Understanding of agreements made following the traditions, beliefs and customs of the local community which include the use of agricultural or cultivated land, distribution of results, time and duration of the agreement, obligations and responsibilities of the parties, dispute resolution, and protection of honor and customs. The ideal form of an agricultural land production sharing agreement which is encumbered with a lien is to protect the interests of the parties, the form of the agreement should be in writing before and ratified by an authorized official and the contents of the agreement should include a mechanism for sharing the results or profits from the agricultural business, the time period includes the period during which the agricultural business will take place. and production sharing agreement, payment of profit sharing, responsibility of the parties, settlement if one party does not fulfill its obligations, and termination of the agreement.
Building School Culture Based on the Cultural Values System in Vietnam
Authors: Thanh Nguyen Thi Hoai
Published: January 2024

In the context of digital transformation and the impact of the current market economy, building a school culture is crucial to the quality and humanity of education. Building a school culture is currently facing many difficulties. To solve these difficulties, promoting the Vietnamese cultural value system in building school culture content has theoretical and practical significance. Based on using methods of analysis, synthesis, systematization, and generalization of relevant documents on the Vietnamese cultural value system (ethnicity, humanity, democracy, science - according to Resolution 33-NQ/TW of the 9th Meeting of the Party Central Committee of the 11th tenure on building and developing Vietnamese society and people meeting the demand for national sustainable development) and school culture; The article analyzes the role of the Vietnamese cultural value system in building school culture in our country today, including the fundamental tasks: The Vietnamese cultural value system is the foundation for culture school; orientation for building school culture; protect and strengthen school culture in the direction of humanity, tradition, and modernity; through the school culture of educating the young generation in Vietnam.
Retrospective Study on Ovarian Carcinoma at Khwaja Yunus Ali Medical College & Hospital
Authors: P Rahman , S Joty F , A Begum
Published: January 2024

, , Page no - | DOI: ABSTRACT | PDF | FULL TEXT | e-PUB Introduction: Cancer remains a significant public health challenge globally, with varying prevalence and characteristics across different regions. This study aimed to analyze the prevalence and characteristics of cancer, with a particular focus on ovarian cancer, at Khwaja Yunus Ali Medical College & Hospital in Bangladesh. Methods: This retrospective study reviewed hospital records from January 2021 to August 2022, encompassing 6,785 cancer diagnoses of various types and affecting both genders. The study focused on the prevalence and characteristics of these cancers, particularly ovarian cancer, among female patients. Data on gender distribution, age distribution, and histological types of ovarian cancer were analyzed using descriptive statistics and comparative analyses. Result: The study revealed a nearly equal gender distribution among cancer patients, with females slightly outnumbering males (50.49% vs. 49.51%). Among the 3,426 female cancer patients, 3.24% were diagnosed with ovarian cancer. Within the gynecology ward subset (n=878), ovarian cancer accounted for 5.35% of cases. The age distribution of ovarian cancer patients ranged from 8 to 67 years, with a higher incidence in the 31-50 years age group. Histologically, Serous Cystadenoma was the most prevalent type of ovarian cancer (58.56%), followed by Teratoma (25.23%) and Endometrioid (16.22%). Conclusion: The study provides a comprehensive overview of cancer prevalence in Bangladesh, highlighting the significant presence of ovarian cancer among women, especially in their most productive years. The findings emphasize the need for early screening, awareness programs, and personalized treatment strategies, contributing valuable insights for healthcare policy and oncology research in low- and middle-income countries.
The Effect of Digitalization of Tax Services and Taxpayer's Understanding of Taxation on the Level of Taxpayer Compliance with Tax Sanctions as an Intervening Variable (Study of Corporate Taxpayers Registered with DJP West Jakarta Regional Office)
Authors: Apollo Yogi Nugraha,
Published: January 2024

This research aims to determine the effect of digitalization of tax services and tax understanding from taxpayers on the level of taxpayer compliance by making tax sanctions as an intervening variable. The sample and population of this study are corporate taxpayers registered with the KPP at the DJP Kanwil West Jakarta. The samples collected in this study totaled 112 samples. Research data from questionnaires distributed directly to the sample. Research data processing uses Smart PLS software. The findings show that digitalization has no impact on tax sanctions or taxpayer compliance. Taxpayer's tax knowledge influences tax sanctions and Taxpayer's tax compliance. Tax sanctions have an influence on taxpayer compliance. Tax sanctions cannot intervene in the digitalization of tax services for taxpayer compliance. Tax sanctions can intervene in the Taxpayer's tax understanding towards the Taxpayer's fulfillment of tax compliance.
Antimicrobial Activity of Madhuca longifolia leaf Extract against Multi Drug Resistant Bacteria and its Synergistic Effects
Authors: Chakraborty Swapnil , Chaudhuri Bhaskar Narayan , Guchhait Partha , Das Satadal
Published: January 2024

Madhuca longifolia, commonly known as Mahua, is a revered tree indigenous to the Indian subcontinent, celebrated for its versatile uses in traditional medicine and cultural practices. In this study, the antibiotic effects of ethanolic extract of Madhuca longifolia leaves was evaluated against six MDR and ATCC bacterial strains. The results showed that the leaf extract of Madhuca longifolia exhibited significant antimicrobial activity against all tested MDR bacterial strains. The plant has enormous bioactive compounds, which can be potentially responsible for the observed antimicrobial activities. Also, the synergistic effect of the leaf extract gave promising results when applied along with Amikacin and Ceftazidime-Avibactam. The acquired results suggest that Madhuca longifolia may be a potential source of natural antibacterial agents that can be used in the development of new drugs to treat resistant bacterial infections. Further studies are required to identify and isolate the active ingredients responsible for the observed activity and to evaluate their efficacy and safety in vivo.
Pattern and Determinants of Online Fast-Food Delivery Applications Among General Population in Saudi Arabia
Authors: Althaqeel Mamdouh F , Khan Mohammad Shibly , Kadher Noorul Zaman , Alamri Misfir , suliman Abdurahman al , Alabdullah Ahmad , Aldholmy Jamal S , Ghanem Ghanem Abdullah Ben , Alshuhiwen Hanadi , Mubarak Sarah Mabrook Hassan , Alotaibi Muneerah Mohammed M
Published: January 2024

Background: The advent of online fast-food delivery applications has transformed the food industry, providing consumers with unprecedented convenience and choice in ordering their favourite meals, which can be attributed to advancements in technology and changing consumer preferences. Methodology: A cross-sectional, community-based study was conducted with an estimated minimum sample size of 385, targeting the adult Saudi population. A Self-administered, structured questionnaire was used for data collection. The quantitative data was collected through an online survey. Results: We found usage of online food delivery application to be 65% among our study population. The most common frequency pattern of online food delivery was observed to be 1-2 times per month reported by 19.7% respondents, followed by 2-4 times per week reported by 15.9%, while about 5.7% reported that they use online food delivery for 2-4 times per week. No statistically significant association was observed between usage online fast-food delivery and age, gender, educational level, employment status and marital status (p>0.05). Conclusions: We found widespread usage of online food delivery across different socio-demographic sub-groups.
Pattern of STEMI and Its Related Clinical Factors in North Kordofan Sudan
Authors: Eltalib Khalid ME , Elfaki Abdelsalam Mohamed Hamad , Humida Eldisugi , Idris Ibrahim Adam Musa , Agab Mohamed Ahmed Agab Ahmad , Ahmed Hussain Gadelkarim
Published: January 2024

Background: Myocardial infarction (MI) is a common emergency department (ED) and coronary care unit (CCU) presentation globally. The purpose of this investigation was to determine the prevalent pattern and clinical presentation of STEMI type among Sudanese patients in the state of Northern Kordofan (rural population). Methodology: This is a descriptive study conducted at Coronary Care Unit (CCU) at El-Obeid Teaching hospital in El-Obeid city, North Kordofan State, Sudan. The study included a full coverage of patients admitted with clinical diagnosis of STEMI, during the period from Nov 2018 to March 29, 2022. Besides initial presenting symptoms, the diagnosis and STEMI categorization based on the ECG findings. Results: Only 141 of the 174 patients admitted to our facility had comprehensive patient identification information. The majority of patients had an anterior presentation, followed by anteroseptal, inferior, anterolateral, septal, and inferolateral, with proportions of 46/141 (32.6%), 32/141 (22.7%), 29/141 (20.4%), 26/141 (18.4%), 7/141 (5.0%), and 1/141 (0.7%), respectively. Only 32/141 (22%) of the 141 individuals presented within 12 hours of their initial chest discomfort. Approximately 59 out of 141 (41.8%) patients presented themselves after 72 hours had passed. Streptokinase was administered to about 40 individuals, and 12 of them (30%) presented after 12 hours. Conclusion: STEM is prevalent in rural Sudan, with an increasing prevalence of anterior type. The majority of patients presented late in response to their initial chest discomfort, which can lead to unfavorable or poor outcomes. Health education regarding MI is considered essential in rural communities.
The Effectiveness of Prehabilitation Programs in Enhancing Post-Surgical Outcomes
Authors: Shaman Mohammed Nasser Ali , Ali Naif Ali Mohammed , AlQuraisahah Bander Saleh , AliAlyami Ali Hamad , Alyami Hamad Hadi Saleh , Jamash Mohammed Abdullah Ali Al , Alyami Ibrahim Faris Saeed , Alharbi Mahboob Aali Manea Allah , Alqareh Ashraf Rziq Yahya , Sallum Kudaysi Hadi Jaber Al
Published: January 2024

Preoperative rehabilitation, sometimes known as 'prehabilitation', is a contemporary method aimed at maximizing patient well-being before surgery to minimize surgical risks and enhance postoperative results. Prehabilitation therapies, which were traditionally limited to enhancing cardiorespiratory fitness and reducing patient weight, can now encompass all aspects of patient health, including the biopsychosocial domains. These interventions have been adopted by surgical units globally in diverse ways. In general, prehabilitation therapies offer prospective advantages such as enhanced patient physical condition, less anxiety, improved outcomes (including shorter hospital stays and fewer complication rates), and increased patient involvement before surgery. Nevertheless, they can also be linked to potential disadvantages such as the need for a significant amount of time, expenses, physical restrictions, delays in surgical procedures, especially for individuals with cancer, and a lack of definitive proof proving the benefits for patients. Prehabilitation involves proactive measures aimed at conditioning the body in anticipation of an impending injury or trauma. This phrase refers to the preoperative activities that aim to prepare a patient for surgery and facilitate their rapid recovery and restoration of physical fitness after the procedure.
An Overview of the Updates of Management of Pulmonary Edema: Narrative Review
Authors: Saif Abdullah Ali , Alalmaei Yahya Ibrahim Ali , Mohammad Jarallah Ali , alamri Abdulwahab Ahmad , Alhathith Shaya Saud
Published: January 2024

The development of abrupt respiratory failure linked to fluid buildup in the lung's alveolar spaces due to an elevated heart-filling pressure is known as pulmonary oedema. Pulmonary oedema can result from any cardiac condition marked by a rise in left ventricular pressure. Long-term high capillary pressure can potentially break down the barrier, resulting in increased fluid transfer and permeability into the alveoli and atelectasis and oedema. Numerous variables, such as dysregulated inflammation, strong leukocyte infiltration, activation of procoagulant processes, cell death, and mechanical stress, contribute to the disruption of the alveolar-epithelial barrier. In order to properly treat patients with pulmonary oedema, a thorough medical history and a physical examination are necessary to assess the condition's symptoms and possible causes. In the interim, second-level diagnostic procedures such as echocardiography, chest radiograph, natriuretic peptide level, and pulmonary ultrasonography should be performed. To determine the best course of treatment for these patients, it is imperative to identify the unique pulmonary oedema phenotype. Early in the course of treating this illness, non-invasive ventilation should be taken into consideration. For pulmonary congestion, diuretics and vasodilators are employed. Vasopressors and inotropes are sometimes needed to address hypoperfusion. Additional strategies (i.e., beta-agonists and pentoxifylline) may be beneficial for patients with diuretic resistance and chronic symptoms. The pathogenesis, clinical manifestation, and therapy of pulmonary oedema are reviewed in this publication.
The Role of Ventricular Assist Device Coordinator Nurse in Saudi Arabia
Authors: Hakami Emad Ahmed , Alsomali Ahlam Hsaan , Songor Hassan
Published: January 2024

Background: The Ventricular Assist Device (VAD) Coordinator Nurse plays a vital role in managing patients with end-stage heart failure requiring mechanical circulatory support. However, limited research exists on the specific responsibilities and contributions of VAD coordinators, particularly in Saudi Arabia. Understanding their roles and impact on patient care and organizational outcomes is crucial for healthcare improvement. Objective: This study examined the role of VAD Coordinator Nurse in Saudi Arabia by describing the role characteristics, including demographic information, qualifications, compensation, job preparation, work setting and responsibilities, scope of practice, contributions to patient care, and organizational outcomes. Methods: A descriptive study was conducted to explore the roles of VAD Coordinator Nurses in Saudi Arabia. A survey instrument developed by Casida (2011) was used to collect data from VAD coordinators working in Saudi Arabian centers offering VAD services. Convenience sampling was employed, and the survey was distributed electronically through the hospital's email system. Descriptive statistics, including percentages and frequencies, were calculated using the Statistical Package for the Social Sciences (SPSS). Results: The study involved VAD coordinators with an average age of 36.47 years, predominantly male (60%), and Arab (80%). Most participants held a bachelor’s degree (60%) and had previous experience as staff nurses. Findings revealed that VAD Coordinator Nurses have diverse responsibilities, including patient monitoring, VAD performance evaluation, medical emergency management, and coordination of ancillary tasks. Conclusions: This study highlights the dynamic and multifaceted roles of VAD Coordinator Nurses in Saudi Arabia. They play a crucial role in bridging the technical and clinical aspects of VADs, ensuring optimal patient care, and contributing to positive organizational outcomes. Understanding their demographics, qualifications, responsibilities, and contributions is essential for healthcare policies and job preparation enhancements. Future research should address challenges faced by VAD coordinators and support their professional growth in delivering high-quality care to patients with end-stage heart failure.
Effectiveness of Water Flossers in Orthodontic Treatment: A Systematic Review
Authors: Maslamani Ghossoun Essam , Muharraq Entisar Hamad , Abujamilah Esraa Eissa , Alowayyid Hajar Saleh , Alruwaili Ohood Makmi , Saheb Safeena Abdul Khader
Published: January 2024

Background: Maintaining good oral hygiene with orthodontic appliances can be challenging, leading to plaque accumulation and complications. Traditional oral hygiene tools have limitations, and water flossers have been proposed as an effective solution. This review aims to examine the effectiveness of water flossers in orthodontic treatment by analyzing relevant studies. Methods: A systematic literature search was conducted using PubMed, Scopus, and Embase databases following PRISMA guidelines. Inclusion criteria included observational studies reporting data on the benefits of water flossers in orthodontic treatment, focusing on outcomes such as plaque formation, gingival inflammation, and periodontal diseases. Exclusion criteria included non-observational studies, meta-analyses, systematic reviews, studies in languages other than English, and studies published before 1990. Study selection and screening were performed based on relevance and eligibility. Results: The initial search yielded 740 papers, which were narrowed down through screening and exclusion criteria. Ultimately, nine comparative studies were included in the review. The included studies encompassed multiple designs and sample sizes. Data extraction included information on the study year, study design, sample size, outcome assessed, intervention details (type of water flosser used, treatment duration), and conclusions related to the effectiveness of water flossers in orthodontic treatment. Conclusion: The review suggests that water flossers can be a valuable addition to the oral hygiene routine of orthodontic patients. The studies reviewed demonstrated the effectiveness of water flossers in plaque control, reducing gingival inflammation, and minimizing bleeding compared to traditional tools like interdental brushes and string floss. However, the evidence base is still limited, and further research is needed to strengthen the findings and explore the long-term effects of water flosser use in orthodontic treatment.
Case Report: Paroxysmal Nocturnal Hemoglobinuria (PHN): A Rare Cause of Budd Chiari Syndrome (BCS)
Authors: Bouissehak M. , Kadiri M. , Borahma M. , Chabib F. , Berhili C. , Lagdali N. , Benelbardhadi I. , Ajana Fz.
Published: January 2024

This is the case of a female patient aged 42, admitted for abdominal distension and abdominal pain, in whom clinical examination revealed a dysmorphic liver with signs of portal hypertension. Abdominal ultrasound coupled with Doppler showed SBC, which was confirmed by abdominal angioscan. A complete etiological workup was performed, which revealed the presence of an HPN clone on flow cytometry. The patient was put on anticoagulation in addition to treatment of the complication of PH, with a good clinical evolution. At present, the patient is still under regular consultation.
Kepastian Hukum Direksi Yang Merangkap Sebagai Pendiri Perseroan Perorangan Dalam Meningkatkan Status Menjadi Perseroan Terbatas di Hadapan Notaris
Authors: Hilmansyah Salma Syifaya , Afriana Anita , Trisnamansyah Purnama
Published: January 2024

Penelitian ini mengeksplorasi isu kepastian hukum terkait posisi direktur yang merangkap sebagai pendiri dalam perseroan perorangan yang berupaya meningkatkan statusnya menjadi perseroan terbatas. Fokus penelitian terletak pada aspek hukum yang mencakup proses perubahan status di hadapan notaris. Analisis dilakukan terhadap kerangka hukum yang mengatur peralihan status perusahaan, dengan mempertimbangkan implikasi dan tanggung jawab hukum yang mungkin timbul. Temuan penelitian ini diharapkan dapat memberikan pemahaman yang lebih baik terkait aspek hukum dalam upaya meningkatkan status perusahaan.
Unlocking the Genetic Basis of Abiotic Stress Tolerance in Wheat: Insights from Dif- ferential Expression Analysis and Machine Learning
Authors: Ibrahim Saifeldeen M. , Ibrahim Manar S. , Khaled Radwa , Elkot Ahmed Fawzy , Ibrahim Shaﬁk D.
Published: January 2024

Abiotic stresses such as heat and cold temperatures, salinity, and drought are threatening global food security by aﬀecting crop quality and reproductivity. Wheat is the most essential staple crop in the world, its complex genome is the main barrier to ﬁnding valuable genes responsive to diﬀerent stresses. Thus, in our study we conducted diﬀerential RNA-seq analysis to identify Diﬀerentially Expressed Genes (DEGs) involved in 4 diﬀerent stresses such as drought, heat, freeze resistance, and water-deﬁcit stress, then applied two machine learning models; the "Extra-tree regressor" and LIME algorithms to accurately predict and select the highly signiﬁcant genes. Our ﬁndings identiﬁed a set of 36 signiﬁcant genes, many of which play important roles in various molecular functions, cellular components, and biological processes related to the response or resistance to abiotic stress in wheat. For example, Hsp101b is a member of the heat shock protein family, which protects cells against stress by stabilizing proteins. BADH, an enzyme involved in the synthesis of stress hormones, is important for the plant’s response to diﬀerent stresses. AGL14 is a member of the AGL protein family, which regulates gene expression and is involved in the plant’s response to drought, cold, and salinity stresses. This study demonstrates the prospects of the integration of bioinformatics tools as well as machine learning models to assess the genes responsible for wheat stress resistance, genes’ regulatory networks, and their functions in order to save time and cost to improve wheat productivity.
The Threshold Effect of Inflation on Regional Economic Growth in Indonesia
Authors: Ramadhaniyati Resti , Gunawan Ashari , Susanti Susan , Triansyah Fadli Agus
Published: January 2024

Recent studies state that the relationship between inflation and economic growth is not linear. When inflation exceeds a certain threshold, it will have a negative impact on economic growth. This study aims to investigate the linear and non-linear relationship between inflation and economic growth in Indonesia using provincial panel data. The linear relationship was tested using a panel regression fixed effect model, while a non-linear relationship was tested using a panel regression threshold fixed effect model. When a linear test is carried out, inflation in Indonesia does not affect economic growth. When conducting a non-linear test, inflation in Indonesia has a positive impact on economic growth only when the value is below 2.11 percent. Meanwhile, when inflation exceeded 2.11 percent, economic growth in Indonesia slowed down. Inflation control policies must still be carried out to reduce the negative effects of inflation because high and fluctuating inflation is not good for the economy.
How Human Resource Practice, Perceived Organizational Support, and Job Embeddedness Influence Turnover Intention
Authors: Marcella Bonitha Dame , Satrya Aryana
Published: January 2024

This study focuses on the technology sector, a strategic area of the Indonesian economy. Technological developments encourage companies to retain their top tech employees. The objective of this study is to examine the impact that employees' perceptions of human resource practice and organizational support have on their level of job embedment and intention to leave their jobs. The current study also investigates the mediation effect of job embeddedness. An online survey utilizing a seven-point Likert scale was administered to 284 IT employees from diverse technology companies in Indonesia with a purposive sample technique. This study shows that human resource practice, organizational support perceived by employees, and job embeddedness are essential factors influencing turnover intention.
The Influence of Price and Service Quality on the Purchase Decision
Authors: Erpurini Wala , Irawan Noval Indra , Nurlaela Widiya , Pratiwi Arny Resmi Herliani
Published: January 2024

The background to this research is that there is a phenomenon that the variable service quality at Holland Bakery Lembang is not good enough. Apart from that, the influence of price is a supporting factor in determining purchasing decisions at Holland Bakery. This study aims to understand the influence received from price and service quality on purchasing decisions at Holland Bakery Lembang, West Bandung Regency. both partially and as a whole. This study was conducted using quantitative research methods with descriptive and associative approaches. The research results stated that the influence of price on purchasing decisions was partially shown at 7.4%. influence of service quality on partial purchasing decisions shown by 64.2%. coefficient of determination R square of 0.716. With this coefficient value, it can be concluded that the independent variables in this study, namely price and service quality, have an influence of 71.6% on purchasing decisions and the remaining 28.4% is influenced by other factors not included in this study.
The Influence of Working Capital Turnover and Debt to Equity Ratio on Return on Asset
Authors: Julianti Sofy , Masditok Tokit
Published: January 2024

The Covid-19 pandemic in 2020 caused the performance of the pharmaceutical subsector to fluctuate. From these results, it can be seen that the Return on Assets of pharmaceutical subsector companies has decreased and Working Capital Turnover has also decreased. The low working capital turnover was due to a decrease in current assets and an increase in current debt used to finance company projects. A low working capital turnover ratio means that working capital processing is not running well, whereas a high working capital turnover ratio means that the company's working capital is functioning effectively. This research aims to know the influence of Working Capital Turnover and debt-debt-equity ratio on Return on Assets in companies' subsector pharmacy period 2017-2022. Data analysis techniques used that is analysis Descriptive and Verifiable using the Assumption Test Classic, Multiple Linear Regression Test, Analysis Coefficient Correlation, Analysis Coefficient Determination, and Hypothesis Testing. The results of this research show that the Working Capital Turnover Variable has partially no influence on the Return on Assets and the Debt to Equity Ratio variable has Partial influential negatively on the Return on Assets Overall Simultaneous Working Capital Turnover and Debt to Equity Ratio affect the Return on Assets.
Evaluation of Accounting Information System in The Cycles of Purchases And Sales of Merchandise at Amanah Store
Authors: Sukmarini Imanniah , Yuliati Yuliati
Published: January 2024

Amanah Store is an agent for selling packaged snacks and beverages wholesale and retail. Amanah Store does not produce its goods but only resells, so it is categorized as a trading company. This research aims to evaluate related to the cycle of purchasing and selling merchandise at Amanah Stores based on several problems found. As a sales agent for packaged snacks and beverages, the operational activities are very high. However, the owned organizational structure is not optimal because there is no specific division of tasks. This affects the cycle of purchasing and selling cycles because there are no particular essential parts. The method used in this research is a qualitative research method using a case study approach. The data used are primary data obtained directly from the research location. The data collection techniques used were interviews, observation, and documentation. Interviews were conducted directly at the research location with the selected subjects as informants. Informants were selected using a purposive sampling technique, where the person was chosen because he or she was considered the most knowledgeable about the company. Observations are carried out directly by observing the activities that occur in the company, and documentation is carried out to strengthen the research data. To obtain valid data, validity was also carried out, whereas, in this study, the validity was carried out using triangulation methods, namely testing data from interviews, observations and documentation. The results of this study are that the accounting information system cannot be said to be optimal if the functions needed in the organizational structure have not explicitly been divided. Besides that, transaction documents and accounting records are also incomplete because no function or section is specifically responsible for handling
The Effect of Accounting Information Systems, Internal Control, and Organizational Culture on Employee Performance
Authors: Alya Sabrina , Yuliati Yuliati
Published: January 2024

Facing competition in the business world requires companies to have strategies such as superior human resources. The superiority of human resources can be increased through several factors that affect employee performance. This study aims to determine the effect of accounting information systems, internal control, and organizational culture on employee performance at CV. Cahaya Mustika Malang. The type of research used is quantitative research, with the research population consisting of all employees in CV. Cahaya Mustika Malang as many as 35 people. The data analysis used for this research is a data quality test, classical assumption test, Multiple Linear Regression Analysis, and hypothesis testing, tested using SPSS. There are four hypotheses in this study. The results are 1) Accounting Information System has a positive and significant effect on employee performance; 2) Internal Control has a positive and does not have a significant effect on employee performance; 3) Organizational Culture has a positive influence and does not have a significant effect on employee performance; 4) Accounting information systems, internal control, and organizational culture have a simultaneous effect on employee performance.
The Influence of Internal Audit on The Quality of Financial Statements
Authors: Astuti Ayi
Published: January 2024

This research aim to know influence of assessment of internal audit performance to internal control system, influence of applying of internal audit to internal control system, and influence of assessment of performance and applying of internal audit both of internal control system. The research has been done by questionnaires internal auditor. The respondent are auditor’s who worked in company of bankings residing in Bandung 45 responders. To analyze data researcher used SPSS 20 Version. Partially, internal audit performance and internal audit applying variable have influence significance of internal control system.
Disclosure of Money Laundering Through Investigative Audit and Forensic Accounting
Authors: Sudarmadi Dedy
Published: January 2024

The aims of this study are to identify and analyze: (1) valid and effective forensic testing practices in prevention; (2) the application of valid and effective legal accounting for fraud detection. Financial statements are accounting information, one of the media that can be used by parties with an interest in the company/institution as a basis for decision making. Financial statements are actually an official statement that must be legally accounted for errors or dishonesty in the presentation of the presentation of the juridical consequences for the presenter. What is contained in the financial statements can be used as a basis for suing the presenter by parties who feel aggrieved because of trusting and using the report. Fraud is used for a variety of sinful acts: a) Fraud involving fraud to obtain unfair or illegal financial gain. b) False statement in the application of an amount or including data in accounting records or financial statements of an entity. c) Theft, whether accompanied by a false statement of accounting records or financial statements or not. The research method used is descriptive qualitative method. Determining respondents using the key person technique, namely people who work as forensic audits. The data used are primary data obtained from the results of interviews between researchers and respondents. This study uses source triangulation analysis techniques in testing the data. Based on the results of the analysis, the results of the investigative audit stages are predicate, hypothesis formulation, data collection, data testing, data analysis, summons for interviews and interrogation, calculation of losses, and reporting. Then the key is also that in theory and practice there is no investigative audit technique that is chosen as the most effective technique. Because previously the audit needs to consider the matters and characteristics of money laundering cases, only after that determines which investigative audit technique will be used. Investigative auditors give the results that the hypothesis test has been accepted, meaning that the ability of the examiner-investigator has a significant influence on the effectiveness of testing performing audit procedures in the use of money. The data analysis technique used is a quantitative method where the results are expressed in numbers. The data used is SPSS version 26 with the result that forensic audits have no effect on financial reporting, and audit investigations on financial reporting.
Influence of Additional Employee Income and Motivation on Employee Performance
Authors: Oktavianto Bintang Widia , Yuliati Yuliati
Published: January 2024

Additional Employee Income is one of the factors that influence the increase in employee performance. This study aims to determine the effect of additional employee income and motivation on employee performance at the Regional Asset Finance Agency of Malang Regency. This type of research uses quantitative. The population in this study is the Civil Servants of the Regional Asset Finance Agency of Malang Regency, amounting to 45 employees. The type of sample used in this study is a saturated sample, the scale item used is the Likert scale. Collecting data using a questionnaire. The analysis used is multiple linear analysis. The results of this study indicate that r arithmetic > table means that it is valid and the reliability is above 0.5 which means it is reliable while the results of the study show that the t-test results for the Additional Employee Income and Motivation variables have a positive effect on employee performance. The results of the F test show that the independent variables together have a positive effect on employee performance. The coefficient of determination (R2) shows the magnitude of the contribution of 0.543 to the Additional Employee Income and Motivation variables simultaneously on employee performance of 54.3 % and the rest is needed by other factors in the Regional Asset Finance Agency of Malang Regency.
The Effect of The Application of Organizational Allowance and Justice Policy on Financial Performance at The Central Lombok BPBD
Authors: Wadi Ikhwan , Suparlan Suparlan , Murad Ahmad , Asrin Asrin
Published: January 2024

This study aims to analyze the impact or influence of benefits and organizational justice policies on the financial performance of regional disaster management agencies in Lombok Regency. The sample in this study were all employees in the regional disaster management agency in Lombok Regency. The results showed that the application of the allowance policy had a positive and significant effect on financial performance in the regional disaster management agency in Central Lombok Regency, meaning that the allowance policy had a positive impact on improving financial performance. organizational justice has a positive and significant impact on the financial performance of regional disaster management agencies in Lombok Regency or organizational justice has a very positive impact on financial performance of regional disaster management agencies in Central Lombok Regency
The Influence of Internal Control and E-Budgeting on the Performance of Local Government Agencies Through the Implementation of Good Governance
Authors: Sakti RTS Resa Anggia , Afiah Nunuy Nur , Mulyani Sri Mulyani
Published: January 2024

One of the refocusing of the budget that occurred in 2020 is the focus on the Health Sector. However, the low absorption of the budget and the failure to achieve performance targets in the health sector indicate that there are problems related to government performance which should be managed economically, efficiently, and effectively. The purpose of this study was to determine the direct and indirect influence of the government's internal control system and the implementation of e-budgeting on the performance of local government agencies in the health sector through the implementation of good government governance. The study used a quantitative descriptive verification method with a sample of 28 Governments in West Java. Data analysis technique using SEM-PLS. The results show that SPIP has a direct or indirect effect on performance through the implementation of good government governance, SPIP has no effect on performance and implementation of GGG through the implementation of e-budgeting, implementation of e-budgeting has a direct effect on GGG, e-budgeting implementation has no effect on performance, SPIP has no effect on the implementation of e-budgeting, the implementation of GGG has an effect on performance, the implementation of e-budgeting has an indirect effect on performance through good government governance.
The Effect of Firm Size and Profitability on Audit Delay Mediated by Audit Quality
Authors: Syaula Ersyi , Yazid Helmi , Taqi Muhamad
Published: January 2024

This study aims to determine the effect of firm size and profitability on audit delay which is mediated by audit quality, and to determine whether audit quality can mediate the relationship between firm size and profitability on audit delay. The type of research used is quantitative. The number of samples in this study were 46 companies. The data collection technique uses secondary data in the form of annual financial reports for the manufacturing sector for the 2017-2021 period which are listed on the Indonesia Stock Exchange. The analysis technique uses SEM-PLS analysis. Company Size and Profitability have an effect on Audit Delay. As well as audit quality can mediate the relationship between Firm Size and Profitability on Audit Delay.
Black-Scholes Model and Binomial Model Tests on Nvidia Stock Option Contracts
Authors: Dewi Andrieta Shintia , Sari Maya , Sastika Widya , Afifah Nurul , Pawitra Mohammad Tyas , Wibowo Lili Adi
Published: January 2024

In order to invest, investors can purchase a number of shares. The characteristics of stocks are high risk/high return and low risk/low return. Stock price volatility is a measurement of how quickly and in a short period of time stock prices can rise or fall (fluctuate). With the advent of derivative instruments, specifically options, risk can be reduced in several ways. A contract known as an option grants its owner the right, but not the duty, to sell or acquire a specific quantity of the underlying asset at a specified price at a specific point in the future. Methods for calculating option prices in derivative instruments is the Binomial option model and the Black Scholes option model. The aim of this research to determine the accuracy of the Black Scholes compared with the Binomial in predicting call option shares of Nvidia Coorporation (NVDA) on the due date of 1 month, 2 months, and 3 months, using data price daily and call option which at 17 sample from January 2022 to May 2023. To determine the accuracy use price absolute error comparisson between the Black Scholes and the Binomial was conducted. In result the Black Scholes model is more accurate than the Binomial.
Benefits of Accounting Information Systems to Improve Service Quality at Regional General Hospital (RGH) dr. Agoesdjam Ketapang District
Authors: Haryaningsih Sri , Elyta Elyta , Nikodimus Nikodimus , Apriyanto Dhidik
Published: January 2024

This study aims to analyze the benefits of accounting information systems in improving service quality at the regional general hospital (RGH) dr Agoesdjam in Ketapang Regency. Accounting Information Systems in the current era serve as a source of information that presents financial reports on the company's performance over a period to both internal and external stakeholders. The research methodology employed in this study utilizes questionnaires, with primary data collected through the reception or responses of the respondents (sample). The survey was conducted by distributing questionnaires to 52 selected samples, chosen based on considerations that the samples adequately represent the characteristics of the entire population. The findings of this research indicate that the benefits of accounting information systems contribute to enhancing service quality at the regional general hospital (RGH) dr Agoesdjam in Ketapang Regency. The accounting information system plays a role in improving the quality of services by facilitating the timely completion of hospital administration tasks for both inpatient and outpatient services. The accuracy and speed of service provision reduce patient waiting times. The system is responsive in providing fast services, offering clear procedures, and presenting information to inpatients and outpatients in an easily understandable manner. In summary, the study underscores the pivotal role of accounting information systems in elevating the quality of services at the regional general hospital. The system enhances the efficiency of hospital administration, resulting in more accurate and prompt services, thereby minimizing patient wait times. The responsiveness of the system in delivering services and providing clear information contributes to the overall improvement in service quality at the hospital.
The Effect of Corporate Social Responsibility (CSR) Disclosure and Firm Size on Earnings Management
Authors: Nggebu Carolline Mathilda , Rahman Aulia Fuad
Published: January 2024

A company’s profit is usually presented on an accrual basis. However, this accrual basis provides flexibility for management to choose the accounting methods used. There are many examples of earnings management practices in Indonesia. Corporate social responsibility (CSR) can be one way to overcome earnings management even whem firm size partialy has a positive impact on earnings management. The study aims to quantitatively analyze the impact of corporate social responsibility disclosure and company size on the revenue management of Indonesian Stock Exchange-listed banking companies from 2019 to 2021. This study uses literature research and documents to collect secondary data from annual corporate reports published on the official website of the Indonesia Stock Exchange. This population consists of 47 emitters, from which he selects 29 samples of his emitters using targeted sampling methods according to characteristics determined by researchers. Descriptive statistical analysis and regression results for panel data indicate that corporate social responsibility is not a determinant of revenue management, but firm size.