bluuebunny/crossref_metadata_2025 huggingface dataset:
Prospective Study on Determination of Optimal Drainage Volume in Massive Pleural Effusion Based on Pleural Effusion Index
Authors: Lapian Jeff , Tangkilisan Adrian , Sukanto Wega , Tamburian Christha , Langi Fredrik G.
Published: September 2022

Abstract: Clinical manifestations of pleural effusion are influenced by the fluid volume and the underlying disease. Pleural effusion index (PEI) is the ratio between the maximum width of pleural effusion and maximum width of hemithorax in patient with lateral decubitus position. However, PEI as the indicator of pleural effusion volume is rarely used. This study aimed to determine the optimal drainage volume of massive pleural effusion based on initial PEI value. This was an observational study with a hospital-based prospective cohort design conducted at Prof. Dr. R. D. Kandou Hospital in Manado, Indonesia. Samples were patients presented with massive pleural effusion. This study analyzed the details of thoracentesis, demographic profile, past medical history, clinical charac-teristics, laboratory findings, postoperative observations, admission and discharge time. The results obtained 32 patients with massive pleural effusion, consisting of 17 males (53%) and 15 females (47 %). The average respirations of pre-drainage and delta-drainage patients were 27 times per minute and 24 times per minute respectively while the standard deviations were slightly different. The median respiratory rate of post-drainage was 24 times per minute. In conclusion, measurement of PEI in pre-drainage patients had significant correlation in determining the optimal drainage volume.Keywords: pleural effusion; pleural effusion index Abstrak: Manifestasi klinis efusi pleura dipengaruhi oleh volume cairan dan penyakit yang mendasarinya. Pleural effusion index (PEI) adalah perbandingan antara lebar maksimum efusi pleura dan lebar maksimum hemitoraks pada pasien dengan posisi lateral dekubitus, namun PEI sebagai indikator volume efusi pleura jarang digunakan. Penelitian ini bertujuan untuk menentukan volume drainase optimal efusi pleura masif berdasarkan nilai PEI awal. Jenis penelitian ialah studi observasional dengan desain kohort prospektif berbasis rumah sakit di Prof. Dr. R. D. Rumah Sakit Kandou Manado, Indonesia. Sampel penelitian ialah pasien dengan efusi pleura masif. Pada penelitian ini dianalisis rincian torakosentesis, profil demografis, riwayat penyakit terdahulu, karakteristik klinis, hasil laboratorium, pengamatan pasca operasi, waktu masuk dan keluar. Penelitian ini melibatkan 32 pasien terdiri dari 17 laki-laki (53%) dan 15 perempuan (47%). Respirasi rerata pasien pra-drainase dan delta-drainase masing-masing 27 kali per menit dan 24 kali per menit sedangkan standar deviasinya hanya sedikit berbeda. Tingkat pernapasan rerata pasca drainase ialah 24 kali per menit. Simpulan penelitian ini ialah pengukuran PEI pada pasien pra drainase memiliki korelasi bermakna dalam menentukan volume drainase yang optimal.Kata kunci: efusi pleura; pleural effusion index
Vertical GaN junction barrier Schottky diodes with near-ideal performance using Mg implantation activated by ultra-high-pressure annealing
Authors: Khachariya Dolar , Stein Shane , Mecouch Will , Breckenridge M. Hayden , Rathkanthiwar Shashwat , Mita Seiji , Moody Baxter , Reddy Pramod , Tweedie James , Kirste Ronny , Sierakowski Kacper , Kamler Grzegorz , Bockowski Michal , Kohn Erhard , Pavlidis Spyridon , Collazo Ramón , Sitar Zlatko
Published: September 2022

We report a kV class, low ON-resistance, vertical GaN junction barrier Schottky (JBS) diode with selective-area p-regions formed via Mg implantation followed by high-temperature, ultra-high pressure (UHP) post-implantation activation anneal. The JBS has an ideality factor of 1.03, a turn-on voltage of 0.75 V, and a specific differential ON-resistance of 0.6 mΩ·cm2. The breakdown voltage of the JBS diode is 915 V, corresponding to a maximum electric field of 3.3 MV cm−1. These results underline that high-performance GaN JBS can be realized using Mg implantation and high-temperature UHP post-activation anneal.
Frequency of Fab Subtype and Linicohaematological Manifestation in Elderly Acute Myeloid Leukemia Patients in Tertiary Care Hospitals Peshawar
Authors: Hasham Saima , Taj Abid Sohail , Masood Tariq , Haq Dr. Mian Iftikhar Ul
Published: September 2022

Aim And Objectives: AML is the most common acute leukemia affecting adults, its incidence increases with increasing age; the study aims to find out the clinical and haematological parameters of adult AML patients and the frequency of AML FAB subtype among these patients. Methods: This descriptive, cross sectional study was conducted in IRNUM; KTH and HMC tertiary care hospitals of Peshawar, 30 diagnosed AML patients of age ≥ 50 years were included in the study. The demographic details were recorded in a questionnaire, previous clinical record was obtained and the hematological findings at the diagnosis were recorded. Data was recorded in Microsoft Excel® (version 2013) data sheet, for further analysis the data was imported into Statistical Package for Social Sciences® (SPSS) version 22. Results: Overall 30 diagnosed denovo AML patients of age ≥50 years of age, included 19 male (63.3%) and 11 females (36.7%) patients were included in the study. The mean age of our study patients was 57.83 ± 5.26 years whereas the median was 59.5 years. The most common AML-FAB subtype found among study patients was AML-M2 found in 12 (40%) of patients followed by AML M4 9(30%), AML M1 6(20%) and AML M5 3(10%) in respective order. The mean hemoglobin level among the study patients was 72.10 g/L. Anaemia severity was significantly higher in AML-M2 subtype (z-score 2.0). The AML-subtypes have statistically similar pattern of WBC count (Fischer Exact P-value 0.681). Among the presenting clinical features in the study group fever, anaemia, bone pain and weakness is the most frequent presenting features in all the AML FAB subtypes. However gingivitis and hepatomegaly is the most common presenting feature in AML-M5 in the study group. Conclusion: AML M2 was the most frequent AML FAB subtype found in study patients with the male predominance M: F is (1.7:1). Anaemia, fever, weakness and bone pain was the most frequent presenting feature among the study group. Weight loss is most common ......
Female Education of Catherine in Northanger Abbey
Authors: Li Zhang , Siyue Qiu
Published: September 2022

Northanger Abbey is one of Jane Austen's six novels which contains rich connotation and profound implication. Female education is the theme of the novel. With the help of Gothic novels, Austen interprets the theme of female education in the framework of Catherine and Henry's love and marriage story, and explores how young men and women find their own marriage partners under the pressure of society and the times. Jane Austen expressed her progressive view of female education. She thinks that only relying on parents' education at home can not cultivate mature and rational qualified women. They also need to step into the society and read novels to get personal growth in these activities of communicating with others. In Austen's time, a popular educational concept strongly advocates that women should receive family education to ensure their physical and mental purity, and believes that novels will corrupt their hearts and lead them astray. Austen's view is progressive and positive at that time. She points out the importance of rationality to emotion and imagination, and defends the art of fiction including Gothic novels.
Orthodontic-Surgical Approach for Treating Skeletal Class III Malocclusion: About A Case Report
Authors: Kallel Ghassen , Amor Wiem Ben , Dabbar Karima , Dallel Ines , Tobji Samir , Amor Adel Ben
Published: September 2022

Class III skeletal malocclusions are considered to be ones of the most challenging deformities for orthodontists, they may present several forms, among which maxillary deficiency is the most frequent. This type of malocclusion is usually treated with combination of orthodontics and orthognathic surgery in order to obtain an adequate occlusion and facial esthetics. This report presents the treatment of a young female patient aged 16 years and 4 months with Class III skeletal malocclusion, and a severe anterior crowding with palatal displacement of the maxillary lateral incisors and ectopic canines, as well as an Angle Class I molar relationship occlusion on both sides associated with significant dento-alveolar compensation : The upper incisors were proclined while the lower incisors were vertical, and a maxillary midline shift .Clinical examination has also revealed a retrusive maxilla, underdeveloped cheekbones, and a flat facial profile. The treatment was performed in three phases: first, presurgical orthodontic preparation including extraction of the maxillary first premolars and mandibular second premolars in order to perform the orthodontic decompensation, secondly, orthognathic surgery which consists of maxillary advancement to improve soft-tissue projection of the midface, and finally, orthodontic finishing for the conclusion of the case. At the end of the treatment, the main objectives were successfully achieved, providing the patient with adequate masticatory function, pleasant facial esthetics and especially better self-esteem.
Atypical Hepatic Hemangioma: A Surgical Surprise
Authors: Bouassria Abdesslam , Anis Tarik , Ousadden Abdelmalek
Published: September 2022

Hepatic hemangioma is the most common benign hepatic tumor. Ultrasound is sufficient for diagnosis. Otherwise, magnetic resonance imaging is necessary. Surgical resection is indicated only in the rare case of complications or disabling functional impairment. We report the case of a hepatic hemangioma initially diagnosed as a gastrointestinal stromal tumor of the stomach, in which surgical resection allowed the disappearance of the painful epigastric symptomatology.
Relasi Nasionalisme dan Islam dalam Lirik Syair Ya Lal Wathan
Authors: Rosid Abdur
Published: September 2022

The values ​​of nationalism and religion contained in the lyrics of the march of Syubbanul wathan or commonly called Ya Lal Wathan with the title "Relation of Nationalism and Islam in the lyrics of Mars Syubbanul wathan (Ibn Khaldun's Ashabiyah perspective)". This study aims to describe events that occurred in the past. Meanwhile, the theoretical basis used in this study is using the Ashabiyah theory according to Ibn Khaldun about a sense of solidarity and unity which is the capital of the formation of the State. Based on the results of the research that: 1) the lyrics of the march of Syubbanul wathan contain the value of nationalism which is in accordance with Islamic teachings about love for the homeland. 2) Nationalism and Islam are the two main components in the history of the founding of the State of Indonesia as the freedom fighters stated in several writings including Mars Ya Lal Wathan. And both must be preserved in order to maintain the stability of the sustainability of the life of the nation and state. As the Ashabiyah theory about the cycle of growth and development of the State
Pengaruh Kecerdasan Intelektual terhadap Kinerja Pegawai Negeri Sipil pada Dinas Pertanian Kabupaten Pangandaran
Authors: Sutrisna Arga , Arisman Ari
Published: September 2022

The purpose of this study first is to know how the intellectual intelligence, second is to know how performance, third is to find the influence of intellectual intelligence to the employee performance. Methodology in this research is explanatory research, the researcher does not only describe empirical facts found in the field, but also intends to analyze and explain the influence between variables. This research was conducted on Civil Servants in the Agriculture Service of Pangandaran Regency, which amounted to 47 people within eight months. The result in this research is Intellectual intelligence in the Agriculture Service of Pangandaran Regency includes a good classification. In this way the Pangandaran District Agricultural Service communicates intellectual intelligence through good numerical intelligence and deductive reasoning. The performance of Civil Servants in the Agriculture Service of Pangandaran Regency includes a good classification. The performance of Civil Servants is closely related to Intellectual intelligence. The results of the analysis show that Intellectual intelligence has a significant effect on the Performance of Civil Servants in the Agriculture Service of Pangandaran Regency, so that the hypothesis is acceptable.
Pengaruh Merek dan Desain Kemasan terhadap Proses Keputusan Pembelian Kelom Sheny di Kota Tasikmalaya
Authors: Pauzy Depy Muhamad , Rahwana Kusuma Agdhi
Published: September 2022

This study aims to determine the effect of brand and packaging design on the process of purchasing Kelom Sheny products. The purpose of the study was based on the fact that in the past year (2016) there had been a decline in sales of Kelom Sheny products. It is suspected that the cause of the decline was influenced by various factors, including the provision of incomplete products and rare price cuts, as well as declining consumer purchasing power. This research is descriptive and empirical. Descriptive research is conducted to obtain an overview of product attributes and the process of purchasing decisions. While empirical research is conducted to determine the relationship between variables through statistical calculations. Data collection techniques through questionnaires to 90 respondents. The objects in this study are all consumers who are around the Tasikmalaya City area. The study used a survey method with sampling techniques using random sampling techniques. The research data will be analyzed using multiple regression. In hypothesis testing on brand variables, it shows that the brand variables have a significant effect on the process of purchasing decisions, and the results of the recapitulation of respondents' questionnaires in the brand variables are obtained with agreed criteria. The magnitude of the effect of packaging design on the process of purchasing the Kelom Sheny product, where the hypothesis testing of the packaging design variables shows that there is no significant effect on the process of purchasing decisions. Simultaneously the influence of brand and packaging design on the purchasing decision process of Kelom Sheny can be concluded that the model is good, and is used to show the influence of brand and packaging design on the process of purchasing decisions.
O saber de estudantes da área de saúde sobre violência obstétrica: Revisão integrativa
Authors: Pereira Gomes Amanda de Alencar , Vieira Simões Aline , Mesquita Mendes Pires Vilara Maria , Costa Machado Juliana , Palmarella Rodrigues Vanda
Published: September 2022

Objetivo: analisar o que versa a literatura sobre o saber de acadêmicos da área de saúde sobre violência obstétrica. Método: Trata-se de revisão integrativa realizada a partir de artigos publicados entre 2017 e 2022 na Biblioteca Virtual em Saúde, Google Acadêmico e PubMed. A busca dos artigos ocorreu em abril de 2022 e utilizou-se a estratégia PICo. Sete estudos se adequaram aos critérios de inclusão e exclusão e responderam à questão norteadora de pesquisa. Resultado: A análise dos estudos possibilitou identificar que o saber de estudantes sobre a violência obstétrica apresenta algumas divergências entre os cursos de enfermagem, psicologia e medicina. O conhecimento dos estudantes variou entre insuficiente e satisfatório. Conclusão: Os estudantes em sua maioria foram capazes de reconhecer formas de violência obstétrica. No entanto, fica evidente a necessidade de mais debates sobre a temática durante a graduação para estimular o senso crítico dos futuros profissionais.
Perfil clínico-epidemiológico de pacientes classificados com o discriminador sepse possível no departamento de emergência
Authors: Da Silva Mendonça Gabriela , Pinto Alves Rafaela , Madril Medeiros Rodrigo , Monteiro Moraes Vitor , Neres dos Santos Márcio
Published: September 2022

Objetivo: descrever o perfil clínico-epidemiológico de pacientes classificados com o discriminador “sepse possível” do Sistema Manchester de Classificação de Risco em um departamento de emergência terciário. Método: estudo observacional retrospectivo, realizado no período de janeiro de 2018 a dezembro de 2019. A amostra foi composta por 1522 pacientes. A coleta de dados foi realizada em dados de prontuário eletrônico. A análise foi realizada com o uso de estatística descritiva. Resultados: O sexo feminino foi majoritário (50,6%), com idade média de 63,7 anos (±15,48). A maioria dos atendimentos foi por demanda espontânea (74,1%), com tempos médios de espera para CR e tempo de CR de 3/4 e 4/3 minutos, em 2018 e 2019, respectivamente. Conclusão: É necessário associar o protocolo de classificação de risco, já instituído, outros mecanismos a fim de aprimorar o entendimento e o fluxo assistencial acerca de pacientes potencialmente sépticos.
Segurança do paciente pediátrico sob a ótica da equipe de enfermagem em um hospital público
Authors: Santiago dos Santos Isabella Cristina , Reis Silva Nathalia Caroline , Milagres Araújo Claudirene , Mie Takeshita Isabela , Silva Ferreira Brisa Emanuelle , De Fátima Santos Leila
Published: September 2022

A segurança do paciente é uma importante dimensão da qualidade em saúde e um desafio quando refere-se a pacientes pediátricos, devido à maior vulnerabilidade devido às características fisiológicas, desenvolvimento cognitivo, indisponibilidade de medicações.Objetivo: Compreender a percepção da equipe de enfermagem sobre o conhecimento e utilização do protocolo de segurança do paciente em um Hospital. Método: Pesquisa exploratória, descritiva com abordagem qualitativa. Os conteúdos resultantes foram identificados e analisados pelo referencial de Bardin. Resultados: Os profissionais identificam como importante a prevenção de acidentes na pediatria mas possuem conhecimento superficial sobre as metas de segurança e exemplificam utilizar com maior exatidão as metas de prevenção de quedas e identificação dos pacientes. Conclusão: Treinamentos em serviço auxiliam a equipe adquirir conhecimento sobre metas de segurança e as utilizar de forma rotineira na assistência à criança, minimizando eventos adversos.
Benefícios e desafios do uso de sistemas de informação na atuação do profissional de enfermagem
Authors: Perim Tosi Murilo , De Oliveira Florentino Anelvira , Camargo de Oliveira Amanda Aparecida , Trevisani Corrêa Claudia Rosana , Lopes Adriane
Published: September 2022

Objetivo: Apresentar benefícios e entraves que impedem os profissionais de Enfermagem utilizarem sistemas de informação (SI). Métodos: Trata-se de revisão sistemática. Dados coletados nas bases: Scielo, Biblioteca Virtual em Saúde (BVS) e PubMed Centralcom descritores: enfermagem AND sistemas de informação AND aplicações OR beneficios OR limitações,utilizando a estratégia PICO.Critério de inclusão: artigos completos, idioma Português, período 2019 a 2021, excluídos artigos repetidos e não vinculados ao tema. Resultados:Analisadas sete publicações que discutem dificuldades na utilização do sistema devido ao atraso na inserção das informações do paciente,baixa adesão e aceitabilidade entre os profissionais. Pontos positivos encontrados foram otimização de tempo, redução de atividades burocráticas, agilidade para tomar decisões corretas no atendimento ao paciente.Conclusão: Os sistemas de informação fornecem o armazenamento, a organização e o controle das informações que facilitam o conhecimento prévio do paciente; além de fornecer o suporte necessário para a tomada de decisão na prática de Enfermagem.
TIPOS E PÚBLICO-ALVO DOS PRODUTOS EDUCACIONAIS GERADOS PELO PROGRAMA DE MESTRADO PROFEPT DE 2018-2020
Authors: Abreu Soares Vieira Azenaide , De Brito Fernández Garcia Rosane
Published: September 2022

O estudo objetiva evidenciar as contribuições do Programa de Mestrado Profissional em Educação Profissional e Tecnológica (ProfEPT) para o ensino médio integrado, mediante mapeamento dos tipos e do público-alvo dos produtos educacionais publicados pelo programa de 2018-2020. Trata-se de pesquisa descritiva, com metodologia qualitativa e procedimentos de Revisão Sistemática da Literatura. Como resultado, foram encontrados 355 Produtos Educacionais publicados, destes, Manual/Guias/Texto de apoio foi o principal tipo de produção do ProfEPT e o público-alvo principal foi docentes, seguido de estudantes, gestores, técnicos e comunidade externa. Conclui-se que há uma dissonância entre a produção do ProfEPT e seu público-alvo precípuo, os estudantes do Ensino Médio Integrado.
Penyelesaian Sengketa Batas Tanah Melalui Mediasi
Authors: Yuliastuti Eko , Sholahuddin Hakam , Dewi Liarasari Lefita
Published: September 2022

Salah satu tipologi kasus pertanahan di Kantor Pertanahan Kota Blitar yaitu sengketa batas tanah karena patok atau tanda batas tanah. Melalui penelitian hukum empiris, dihasilkan temuan bahwa adanya kesalahpahaman terhadap masalah letak obyek sengketa tanah dan kesalahan gambar pada surat ukur lampiran sertipikat hak milik, menjadi penyebab adanya sengketa batas tanah karena tanda batas tanah di Kota Blitar. Badan Pertanahan Nasional Kota Blitar sebagai lembaga pemerintah yang melaksanakan tugas dan wewenang pemerintah di bidang pertanahan, menyelesaikan sengketa hukum batas tanah dengan mediasi.
Perlindungan Hukum Bagi Korban Transaksi Jual Beli Online Di Indonesia
Authors: Hendratno Lingga , Erly Pangestuti  , Aulia Rahman Hakim
Published: September 2022

Studi ini bermaksud guna menggali pemahaman perihal proteksi hukum yang diperoleh untuk korban bisnis jual beli online, bagus dari pedagang maupun konsumen. Metode yang dipakai adalah penelitian hukum normatif, yaitu berfokus pada kajian penerapan aturan pada hukum. Artikel ini memakai beberapa pendekatan, antara lain: pendekatan perundang-undangan, dan pendekatan konseptual. Perlindungan Hukum terhadap konsumen dan pelaku usaha pada jual beli online, ada beberapa sanksi yang mengancam bagi pelaku yang melanggar ketentuan dalam transaksi jual beli secara online yaitu sanksi pidana penjara, sanksi denda, sanksi administratif, sampai sanksi pencabutan izin usaha. Semua hal itu telah jelas diatur pada peraturan perundang-undangan, diantaranya Pasal 4, 7, 19, 23, dan 28 UU Perlindungan Konsumen, Pasal 5, 38, dan 45 UUITE, Pasal 4 UU Arbitrase dan Alternatif Penyelesaian Sengketa, serta Pasal 84 PP Nomor 82 Tahun 2012 tentang tentang Penyelenggaraan Sistem dan Transaksi Elektronik.
Stimulus Pelonggaran Pajak Penghasilan Bagi UMKM di Era Pandemi Covid-19
Authors: Retno Sari Dewi  , Aulia Rahman Hakim  , Hepy Tri Puspitasari
Published: September 2022

Kesadaran subjek pajak khususnya bagi pelaku UMKM dalam memenuhi kewajiban membayar pajak merupakan suatu hal sangat penting dalam penerimaan pajak. Penerimaan negara akan mengalami peningkatan selama wajib pajak membayar kewajibannya sesuai ketentuan yang telah diresmikan. Berbagai stimulus pemerintah usahakan untuk mempertahankan UMKM di masa pandemi COVID-19, salah satunya pembebasan tarif PPh Final bagi sektor UMKM. Dengan demikian, artikel ini bertujuan untuk menguraikan apakah regulasi hukum di Indonesia terkait PPh dalam sektor UMKM sudah efektif, bagaimana sistem PPh final yang diterapkan berdasarkan PP No. 23/2018, serta pada saat pandemi COVID-19 bagaimana aspek hukum untuk melonggarkan atau bahkan membebaskan wajib pajak pelaku sektor UMKM.
ANALISIS PENGARUH PERTUMBUHAN EKONOMI, INDEKS PEMBANGUNAN MANUSIA, PENGANGGURAN DAN INFLASI TERHADAP JUMLAH PENDUDUK MISKIN DI PROVINSI SUMATERA UTARA
Authors: Sihotang Jusmer
Published: September 2022

This study aims to analyze the influence of economic growth rate, Human Development Index (HDI),  open unemployment rate, and inflation rate to the number of people under poverty line in Province of North Sumatera. This research employs multiple linier regression with Ordinary Least Square (OLS) by using secondary time series data from 2001-2015.

            The OLS result shown that all independent variables can properly and simultaneously significant in explaining the number of people under poverty line  in Province of North Sumatera which is indicated by the high of coefficient of determination (R2) and F-statistic. However individually, only HDI and open unemployment rate that significantly influenced to the number of people under poverty  line in Province of North Sumatera. This study indicated that the increased of human development index and decreased of open unemployment rate will be decreasing of number of people in poverty in Province of North Sumatera, vise versa.

The policy implications that can be recommended to decrease the number of people under poverty line are to increase the HDI, through improvement of life expectancy index, education index, and income index. The decline of people under poverty line can also done by decreasing the level of open unemployment rate through policies that can expand employment opportunities and promote employment programs.
ANALSIS FAKTOR-FAKTOR YANG MEMPENGARUHI KETAATAN WAJIB PAJAK ORANG PRIBADI DALAM MELAPORKAN SURAT PEMBERITAHUAN TAHUNAN
Authors: Harefa Meilinda Stefani
Published: September 2022

The purpose of the research is to analysis factors that affect individual taxpayer compliance. In this research there are four factors on tax compliance, namely: awareness of taxpayer, tax knowledge, quality of services and tax penalties. The data of this study were obtained by distributing questionnaires with a sample of 84 taxpayers at Tax Office of Medan City. The research method used is multiple regression. The conclusion of this study is that each independent variable namely awareness of taxpayer, tax knowledge, quality of services, and tax penalties has a positive and significant impact on the compliance of individual taxpayers.

Key words: awareness of taxpayer, tax knowledge, quality of services, tax penalties, and tax compliance.
ANALYSIS OF FINANCIAL STATEMENTS ON PDAM TIRTA MALEM KABANJAHE
Authors: Mariati Mei Hotma
Published: September 2022

Penelitian ini bertujuan untuk menganalisa bagaimana tingkat kesehatan keuangan PDAM Tirta Malem dilihat dari rasio likuiditas, rasio profitabilitas dan rasio leverage. Ada dua metode yang digunakan dalam penelitian ini yaitu metode deskriptif dan metode komparatif. Metode deskriptif dengan mengumpulkan, mengklasifikasikan, menganalisis, serta menginterpretasikan data sehingga memberikan keterangan yang lengkap bagi pemecah permasalahan yang terjadi. Dan metode komparatif dengan menggunakan teori Current Ratio,  Quick or Acid-Test Ratio, Gross Profit Margin, Net Profit Margin, Total Debt to Asset Ratio, dan Total Debt to Equity Ratio.

Hasil penelitian menunjukkan (1)current ratio perusahaan tergolong tidak sehat.(2) Quick or Acid-Test Ratio keuangan perusahaan tergolong tidak sehat.   (3) Gross Profit Margin perusahaan pada umumnya tergolong tidak sehat. (4) Net Profit Margin perusahaan pada umumnya tergolong tidak sehat. (5) Total Debt to Asset Ratio perusahaan pada umumnya tergolong sehat. (6) Total Debt to Equity Ratio perusahaan tergolong sehat.  

 

Kata kunci: Likuiditas, Profitabilitas, Leverage

The purpose of this study is to analyze how the level of financial health of PDAM Tirta Malem is seen from the liquidity ratio, profitability ratio and leverage ratio. There are two methods used in this research, namely descriptive and comparative methods. Descriptive method by collecting, classifying, analyzing, and interpreting data so as to provide complete information for problem solvers that occur. And the comparative method using the theory of Current Ratio, Quick or Acid-Test Ratio, Gross Profit Margin, Net Profit Margin, Total Debt to Asset Ratio, and Total Debt to Equity Ratio.

          The results showed (1) the company's current ratio was classified as unhealthy (2) Quick or Acid-Test The company's financial ratio was unhealthy. (3) The company's Gross Profit Margin is generally classified as unhealthy. (4) Net profit margins of companies are generally classified as unhealthy. (5) Total Debt to Asset Ratio in general is classified as healthy. (6) Total Debt to Equity Ratio of companies is considered healthy.

 

Keywords: Liquidity, Profitability, Leverage
PENGARUH ELECTRONIC WORD OF MOUTH (E-WOM) TERHADAP PERALIHAN MEREK DENGAN CITRA MEREK SEBAGAI VARIABEL MEDIASI
Authors: Pasaribu Romindo
Published: September 2022

ABSTRACT

OPPO smartphone is a product that comes from China. So far, Indonesian people have been flooded with smartphones with the SAMSUNG brand, but the SAMSUNG brand started from its market in Indonesia after OPPO entered the Indonesian market. Hypotheses in the study consisted of: (1) H1: There is an influence of Electronic Word of Mouth on brand transition, (2) H2: Related to Electronic Word of Mouth on brand image, (3) H3: related to the search image of brand transition, and (4) H4: Related to the influence of Electronic Word Of Mouth on brand image and brand transition. The nature of this research is explanatory research. The research location is in the city of Medan. When the study will be conducted from March to August 2019. The number of respondents in this study were 100 people. The results of the study are as follows: (1) Electronic word of mouth stated positive and not significant to brand transfer. After further testing, namely to study directly and indirectly each of these variables, the results obtained indicate that E-WOM is not directly related to the OPPO smartphone brand in Medan. (2) Electronic word-of-mouth has a positive and significant effect on the transfer of the OPPO smartphone brand in the city of Medan. The significance value in testing this variable shows positive and significant results. (3) The image of a positive and significant recommendation for the placement of the OPPO smartphone in the city of Medan. Brand image is one very important factor for customers who can win a product. (4) Electronic word of mouth has a positive and significant influence on brand relationships with brand image as a contributing variable.
MENAKSIR EKSPOR KOTA MEDAN: PERBANDINGAN PENDEKATAN PENGELUARAN DENGAN BASIS EKONOMI
Authors: Purba Elvis
Published: September 2022

The objectives of this study are: (1) to estimate the export of Medan City by using an economical basis analysis, (2) compare the export value of the results of with the export data of the Medan City Statistics Agency (BPS), (3) compare the regression model of the export data of the study results this with the BPS data regression model, and (4) comparing the merits of the two simple linear regression equation models got. Export data were analyzed with the help of SPSS software version 20 for 2001-2017.

The results of the data analysis show that: (1) the export value of the results of the economical basis analysis is always greater than the BPS data export, (2) based on the t test, exports have a positive and significant effect on the GRDP of the City of Medan in the sense that if exports increase then the GRDP will increase with a larger share of added exports. (3) The correlation coefficient between exports and GRDP is high while the coefficient of determination is moderate. (4) the simple linear regression equation between exports and the Medan City GRDP results of the economic base analysis do not differ significantly from the simple linear regression equation BPS data, (5) based on the normality test, the export data calculated by BPS and this research data are classified as normal.

Based on the coefficient of determination, it turns out there are still other variables that affect the Medan City GRDP. Therefore, further research can consider other variables, such as public consumption, investment, and others.
Pengaruh Entrepreneurial Orientation dan Task Environment terhadap Kinerja UMKM Kota Medan
Authors: Sitinjak Imelda
Published: September 2022

This study aims to determine the effect of entrepreneurial orientation (EO) and task environment on the performance of UKM Kota Medan. The sampling method is purposive sampling with the criteria for owners which SMEs are registered in the Medan City Cooperative and UKM Office in 2019, and have been operating for at least 1 year in Medan City. Data obtained from 100 SME owners as respondents were then analyzed using the Structural Equation Model with the Lisrel computer program. The results show that the task environment has a positive and significant effect on the business performance of Medan City SMEs, while the entrepreneurial orientation does not.

This study reinforces the justification of previous studies that external influences such as positive and significant task environments on internal conditions such as the performance of a business and also justification that there are inconsistencies in the influence of entrepreneurial orientation on business performance. The implication for Medan City SMEs is to anticipate future changes by paying attention to any changes in the environment (task environment), also using entrepreneurial orientation in formulating business strategies so as to improve the performance of a business. Suggestions for further studies are examining the effect of each dimension of entrepreneurial orientation on performance, adding control variables, or mediation, or moderation, or antecedents in examining the relationship between EO and SME performance, or researching in industries that are currently experiencing a lot of environmental changes.
Pengaruh Dana Pihak Ketiga, LDR, BOPO Terhadap ROA Pada Bank Umum Swasta Nasional Periode 2012-2016
Authors: Tambunan Bonifasius Hamonangan
Published: September 2022

This research was conducted to examine the effect of Third Party Funds (DPK), Loan to Deposit Ratio (LDR) and Operational Cost of Operating Income (BOPO) on Return on Assets (ROA). This research is a quantitative study that is research data in the form of numbers or qualitative data called scoring. The data used in this study was obtained from the annual Publication Financial Reports of the Public Banking that were listed on the Indonesia Stock Exchange for the 2012-2016 period published by Bank Indonesia. After going through the purposive sample stage, the samples used were 9 companies as observations go public banking listed on the IDX. The method used in this research is multiple regression analysis. The results obtained indicate that DPK does not significantly affect ROA. LDR and BOPO significantly influence ROA.

 

Keyword:        Third Party Funds (DPK), Loan to Deposit Ratio (LDR), Operational Income Operating Cost (BOPO), Return on Asset (ROA).
PENGARUH PENERIMAAN PAJAK HIBURAN DAN PAJAK REKLAME TERHADAP PENDAPATAN ASLI DAERAH
Authors: Sihombing Halomoan
Published: September 2022

This research was conducted to examine the effect of Entertainment Tax Revenue, Billboard Tax on Local Revenue. This research is a quantitative study that is research data in the form of numbers or qualitative data called scoring. The data used in this study were obtained from the Medan City Regional Tax and Retribution Management Agency from 2011 to 2018. The method used in this study is multiple regression analysis. The results obtained indicate that the Entertainment Tax has a positive and significant effect on the Original Revenue of Medan City. Advertisement tax has a positive but not significant effect on Medan's Original Local Revenue. Simultaneously the Entertainment Tax and Advertising Tax significantly influence the original income of the city of Medan.

 

Keywords: Entertainment Tax, Advertisement Tax, Local Revenue
ANALISA PRODUK, PROMOSI DAN PROSES TERHADAP KEPUTUSAN KONSUMEN UNTUK MENGGUNAKAN PLATFORM KREDIT ONLINE.
Authors: Malau Anne Rumondang
Published: September 2022

ABSTRACT

This study discusses and analyzes the factors that influence consumer decisions using online credit platform. Factors that influence variables on the product, promotion and process. The study was conducted on 100 online credit platform users who do online shopping transactions in online stores. Data collection was carried out with a survey study using a questionnaire distributed via social media. The method of analysis uses SEM (Structural Equation Modeling) The evaluation results show promotions and processes influence consumers using online credit platforms, temporary products, in this case the features of existing online credit platforms do not significantly influence consumers to use these platforms.

Keywords: Product, Promotion, Process, Consumer Decision, Online Credit Platform

ABSTRAK

Penelitian ini menguji dan menganalisa faktor- faktor yang mempengaruhi keputusan konsumen menggunakan platform kredit online. Faktor-faktor yang mempengaruhi dibatasi pada variabel produk, promosi dan proses. Penelitian  dilakukan pada 100 pengguna platform kredit online yang melakukan transaksi belanja online di toko-toko online. Pengumpulan data  dilakukan dengan studi survei menggunakan kuesioner yang disebar melalui media sosial. Metode analisis menggunakan SEM (Structural Equation Modelling) Hasil pengujian menunjukkan bahwa promosi dan proses mempengaruhi konsumen untuk memutuskan menggunakan platform kredit online, sementara produk, dalam hal ini fitur-fitur yang ada platform kredit online tidak signifikan mempengaruhi konsumen untuk menggunakan platform tersebut.

Kata Kunci: Produk, Promosi, Proses, Keputusan Konsumen, Platform Kredit Online
E EFEKTIVITAS TINDAKAN PENAGIHAN PAJAK DENGAN SURAT TEGURAN, SURAT PAKSA, SPMP DALAM MENCAPAI TARGET PENERIMAAN PAJAK DI KANTOR PELAYANAN PAJAK (KPP) PRATAMA MEDAN POLONIA
Authors: Hutapea Herti Diana
Published: September 2022

The purpose of this study to determine the level of effectiveness of warning letters, compulsory letters, SPMP and the contribution of tax arrears disbursement at the Kantor Pelayanan Pajak (KPP) Pratama Medan Polonia. The data used in this research is secondary data. Secondary data were obtained from direct research objects, namely KPP Pratama Medan Polonia, Tax Billing Section and other references relevant to this research. The analytical method used in this research is a comparative descriptive analysis to provide an overview of whether tax collection with a warning letter, warrant, SPMP is effective or not, and how much contribution is given to the total income tax revenue. The data analysis technique used is descriptive ratio analysis. The test results show that tax collection with Warning Letter, Forced Warrant, SPMP 2017-2018 is classified as ineffective and contributes very less to income tax revenue. Therefore, it is better if KPP Pratama Medan Polonia needs to provide counseling about taxation to the general public and taxpayers in particular so that they understand, are aware and want to carry out their tax obligations properly.
PEMANFAATAN SISTEM PEMBAYARAN ELEKTRONIK UNTUK MENGEFISIENKAN WAKTU MENYELESAIKAN PEKERJAAN DI UNIVERSITAS HKBP NOMMENSEN
Authors: Mariati Mei Hotma
Published: September 2022

This study aims to find out the reasons why students are required to submit three copies of proof of payment and the reasons for the Nommensen HKBP University so that it only applies the transfer method via ATM as an electronic payment procedure for students.

The results of the research were obtained using the descriptive method that so far students have paid tuition fees through BRI using manual code 034. The foundation cannot receive details of the source of revenue and allocation of cash disbursements, providing an explanation why the foundation requires students to submit 3 photocopies of proof of payment of obligations. (three) sheets. When the payment is due, a very long queue will occur. Including going to the TU to generate payments also has its own obstacles for students. So that the university must switch to a virtual account (VA) because it not only makes the transaction process easier, but also has several benefits that are added value services, such as (1) Can accept payments from all banks. (2) Students do not need to confirm and check payment manually. (3) Funds go to campus accounts instantly on the same day. (4) Mapping of Virtual Account numbers that can be adjusted to the campus (for example: BRI Virtual Account Numbers on the campus of the HKBP Nommensen University, must be adjusted to the Student's NPM). (5) Not using campus deposit slips.
EFEK MODERASI KUALITAS PELAYANAN ATAS PENGARUH KESADARAN PERPAJAKAN DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Authors: Harefa Meilinda Stefani , Sidabutar Rimbun C.D.
Published: September 2022

ABSTRAK

Tujuan penelitian ini adalah untuk mengetahui efek moderasi kualitas pelayanan atas pengaruh kesadaran perpajakan dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi. Data penelitian ini diperoleh dengan menyebarkan kuesioner dengan sampel penelitian sebanyak 87 orang wajib pajak orang pribadi pada Kantor Pelayanan Pajak Pratama Medan Kota. Data penelitian diolah dengan menggunakan analisis regresi berganda dan uji MRA. Kesimpulan penelitian ini adalah setiap variabel bebas yakni kesadaran perpajakan, sanksi pajak, dan kualitas pelayanan memberikan pengaruh yang dapat meningkatkan kepatuhan wajib pajak orang pribadi. Selain itu, semakin baik kualitas pelayanan oleh fiskus pajak, hal ini akan meningkatkankan pengaruh baik kesadaran perpajakan dan sanksi pajak terhadap kepatuhan wajib pajak orang pribadi.

Kata kunci :      Kesadaran perpajakan, sanksi pajak, kualitas pelayanan, dan ketaatan wajib pajak orang pribadi.

 ABSTRACT

 The purpose of this study was to determine the effect of service quality interaction on the effect of tax awareness and tax sanctions on individual taxpayer compliance. The research data were obtained by distributing questionnaires with a research sample of 87 individual taxpayers at the Medan City Primary Tax Office. The research data were processed using multiple regression analysis and the MRA test. The conclusion of this study is that each independent variable namely tax awareness, tax sanctions, and service quality has an effect that can increase individual taxpayer compliance. In addition, the better the quality of service by the tax authorities, this will increase the influence of both tax awareness and tax sanctions on individual taxpayer compliance.Key words:        awareness of taxpayer, quality of services, tax penalties, and tax compliance.
DAMPAK KARAKTER WIRAUSAHA DAN LOKASI USAHA BAGI KEBERHASILAN USAHA TOKO PAKAIAN DI KOTA MEDAN
Authors: Sitinjak Imelda
Published: September 2022

ABSTRAK  

            Penelitian ini menguji dampak karakter wirausaha dan lokasi usaha bagi keberhasilan usaha toko pakaian di Kota Medan. Responden yang berjumlah 125 ini adalah pemilik usaha toko pakaian yang sudah beroperasi minimal 5 tahun di Kota Medan. Pengumpulan data melalui kuesioner dengan menggunakan metode cluster random sampling serta dianalisis dengan program SPSS versi 22. Hasil uji hipotesis diperoleh bahwa tidak terdapat dampak yang signifikan dari karakter wirausaha dan lokasi usaha bagi keberhasilan usaha toko pakaian di Kota Medan selama 1 tahun. Penelitian ini berimplikasi bagi pemilik toko pakaian untuk mengantisipasi pembentukan karakter wirausaha yang lebih spesifik diarahkan pada kemampuan komunikasi dan pemasaran, menggunakan pendekatan omnichannel, menggunakan fashion influencer di media sosial, bekerjasama dengan pemasok dan pesaing. Pemerintah diharapkan memfasilitasi pelatihan pembentukan karakter wirausaha, dan membuat kebijakan yang memberi kemudahan dan perlindungan dalam penggunaan teknologi bagi pengusaha di Kota Medan. Implikasi teoritisnya adalah untuk memeriksa peran lain dari variabel penelitian ini sebagai mediasi, atau moderasi, atau anteseden, serta memodifikasi model penelitian atau memperluas model penelitian ini pada objek yang sama atau berbeda dari penelitian ini.

ABSTRACT

            This study examines the impact of entrepreneurial character and business location on the success of a clothing store business in Medan City. The 125 respondents are clothing store business owners who have been operating for at least 5 years in the city of Medan. Data were collected through questionnaires using cluster random sampling method and analyzed with SPSS version 22 program. The results of hypothesis testing were obtained that there was no significant impact of entrepreneurial character and business location for the success of a clothing store business in Medan City for 1 year. This research has implications for clothing store owners to anticipate the formation of entrepreneurial characters that are more specifically directed at communication and marketing skills, using an omnichannel approach, using fashion influencers on social media, collaborating with suppliers and competitors. The government is expected to facilitate training in the formation of entrepreneurial character, and make policies that provide convenience and protection in the use of technology for entrepreneurs in the city of Medan. The theoretical implication is to examine other roles of this study variables as mediating, or moderating, or antecedents, as well as modifying the research model or extending this research model to the same or different objects of this study.
ANALISIS FAKTOR-FAKTOR PENYEBAB PIUTANG TAK TERTAGIH PADA PT. BANK PERKREDITAN RAKYAT NUSANTARA BONA PASOGIT 20 DELI TUA
Authors: Tambunan Bonifasius Hamonangan
Published: September 2022

Salah satu industri perbankan yang terdapat di Indonesia adalah Bank Perkreditan Rakyat (BPR). PT. BPR Nusantara Bona Pasogit 20 Deli Tua adalah salah satu dari lembaga yang menyediakan jasa kredit. Dari kegiatan pelayanan jasa kredit tersebut dapat menyebabkan timbulnya piutang. Pada saat perusahaan perbankan melakukan pemberian kredit maka akan timbul yang disebut piutang. Apabila piutang tersebut tidak dapat dibayarkan atau terjadi kemungkinan debitur bangkrut atau menghilang, maka akan mengakibatkan munculnya piutang tak tertagih. Penelitian ini adalah penelitian deskriptif kualitatif dengan metode pengumpulan data yang digunakan adalah metode kuesioner dan dokumentasi. Metode kuesioner dilakukan dengan cara memberi seperangkat pertanyaan-pertanyaan atau pernyataan tertulis kepada responden untuk dijawab. Yang terdiri dari 20 orang karyawan pada PT. BPR Nusantara Bona Pasogit 20 Deli Tua. Metode pengumpulan data dengan cara dokumentasi merupakan suatu teknik pengumpulan data yang dilakukan meneliti, mengumpulkan,serta menganalisis dokumen perusahaan yaitu data ikhtisar piutang usahatahun 2017-2019. Hasil penelitian menunjukkan, faktor-faktor penyebab piutang tak tertagih pada PT. BPR Nusantara Bona Pasogit 20 Deli Tua yaitu pada faktor internal dan faktor eksternal. Pada faktor internal yaitu konsentrasi piutang pada sekelompok pengguna jasa atau sektor usaha yang tinggi, lemahnya perusahaan mendeteksi timbulnya piutang tak tertagih termasuk mendeteksi arah perkembangan arus kas atau debitur lama dan kelemahan dalam melakukan pembinaan dan monitoring kredit. Hanya pada faktor eksternal yang disebabkan yaitu kegagalan debitur pada bidang usaha atau perusahaan debitur yang lain, munculnya kejadian diluar kekuasaan debitur, misalnya perang, bencana alam, penyelewengan yang dilakukan nasabah dengan menggunakan dana kredit tersebut tidak sesuai dengan tujuan penggunaan, dan adanya unsur ketidaksengajaan, misalnya bencana alam, ketidakstabilan perekonomian Negara sehingga inflasi tinggi.

 

Kata Kunci : Piutang Tak Tertagih, Faktor Penyebab Piutang Tak Tertagih.