bluuebunny/crossref_metadata_2025 huggingface dataset:
Analysis Of Anxiety Levels Of Pregnant Women During The Covid-19 Pandemic In Indonesia
Authors: Sabrin Gusriani , Retnowati Yuni , Noviyanti Nur Indah , Sunardi Wahida , Sutrang Darmiati
Published: December 2021

Coronavirus Disease 2019 (Covid-19) is a new type of disease caused by the Sars-CoV-2 virus. The unpredictability of the Covid-19 pandemic makes people prone to severe anxiety. Anxiety is a normal reaction to uncertainty and things that may harm. Research has shown that pregnant women are especially prone to anxiety with the prevalence of gestational anxiety. The impact of the COVID–19 pandemic on pregnancy-related anxiety has yet to be systematically studied. This research aims to assess the level of anxiety of pregnant women during the Covid-19 pandemic and to analyze the causes. This type of research is descriptive-analytic with the cross-sectional approach. The study was conducted in March-April 2020 with a total of 154 pregnant women respondents from various regions in Indonesia. The results showed that the majority of respondents were not anxious, namely 89 respondents (57.8%), respondents with mild anxiety were 58 respondents (37.7%), moderate anxiety was 5 respondents (3.2%) and severe anxiety was 2 respondents (1.3%). The low rate of anxiety in pregnant women during the Covid-19 pandemic was due to the availability of information about the causes, modes of transmission, and massive prevention of Covid-19 through various media as well as guaranteed services and availability of health facilities.
Determinants of Technical Efficiency in Smallholder Corn Crop Farming: Application of Stochastic Frontier Production Function
Authors: Edison Edison
Published: December 2021

Agricultural expansion such as corn expansion is often associated with extensification and resulting land acreage loss. Best input practices could increase production and yields and thus potentially reduce land expansion. This study aims to investigate the ability of input, such as land and other factors to affect production in terms of technical efficiency, and  investigate the best input practices on corn technical efficiency. Primary and secondary data are used to answer the research objectives. In this study, corn data were used in the 2019 Planting Season. A sample of 120 farmers was taken randomly by applying stratified random sampling that based on land area. Appropriate qualitative and quantitative data analysis methods are used which are distinguished based on their research objectives using the empirical model of production functions, and the technical efficiency model. The results show that all input has an effect to increase corn yield, and support technical efficiency increasing the effect of input using. However, the effect of input using on yields appears to operate through other methods but technical efficiency increases.
The Effect Of Quality Product, Brand Image, And Price Towards A Purchase Decision Of J.Co Donuts & Coffee In Tangerang
Authors: Waseso Segoro  , Debi Nurlita
Published: December 2021

The development of the business world today is very fast, making business people have to compete with each other to attract consumers. One promising business is a business in the food sector such as donuts. Donuts are a type of food that is popular in Indonesian society. At present there are many donut outlets that stand in the center of the crowd. One of them is J.CO Donuts & Coffee in Tangerang which is the donut and coffee shop with the most consumers. With friendly prices and the brand image owned by J.CO Donuts & Coffee, consumers do not hesitate to buy their products.This study aims to determine the quality of the product, brand image and price of J.CO Donuts & Coffee purchasing decisions. The data used are primary data derived from questionnaires distributed online. Sampling using accidental sampling method with a sample size of 100 people. With the analysis technique used to analyze the influence of the variables in this study is to use the validity test, reliability test, classical assumption test, multiple regression analysis, and hypothesis testing using SPSS version 20. The result of this study is that there is a partial influence between variables of product quality, brand image and price on purchasing decisions. And the variables of product quality, brand image and price simultaneously influence purchasing decisions.
The Influence Of Price, Product Quality And Service Quality On Purchase Decision Of Netflix Applications
Authors: Waseso Segoro  , Mochamad Rifky Rifaldi
Published: December 2021

This study aims to determine the effect of price, product quality and service quality on purchasing decisions partially and simultaneously or collectively. After knowing the magnitude of the influence of the three independent variables, we will find the variable that most influences the purchase decision on the Netflix application. This study uses a purposive sampling technique which is included in the type of non-probability sampling, by distributing questionnaires to consumers of Netflix products who have bought and experienced Netflix products as many as 101 respondents. In this study using the SPSS 25 program with the analytical tools used are the Validity and Reliability Test, Multiple Linear Regression Analysis, Normality Test, Multicollinearity Test and Heteroscedasticity Test. The result of the multiple linear regression model is Y = 2. 031 + 0.133X1 + 0.263X2 + 0.357X3 and analysis shows that simultaneously there is an influence between price, product quality and service quality on purchasing decisions on the Netflix application. In addition, it was found that the R2 value was 0.567 or 56.7% and the remaining 43.3% was explained or influenced by other variables not included in this study.
The Influence Of Perception Of Benefits, Easy Of Use, Use, Trust, And Availability Of Features On Satisfaction Of Use Of Bca Mobile Banking Services (Sejabodetabek)
Authors: Lukmanul Hakim  , Euphrasia Susy Suhendra
Published: December 2021

The purpose of this study was to determine the effect of perceived usefulness, user convenience, usability, trustworthiness and feature availability on user satisfaction. The research sample consisted of 200 consumer respondents using the BCA mbanking service. Collecting data using an online questionnaire and analyzed using the AMOS program. The results show that perceived usefulness has no effect on user satisfaction, ease of use has an effect on user satisfaction, perceived usefulness has an effect on user satisfaction, trust has no effect on user satisfaction, and perceived availability of firue has an effect on user satisfactionpreferences from each macroinvertebrate species towards environmental conditions.
The Determinants Of Preeclampsia In Pregnant Women Of Tarakan
Authors: Retnowati Yuni
Published: December 2021

Preeclampsia is hypertension that can affect all organs, occurs after 20 weeks ofgestation, which begins with endothelial dysfunction and decreased organ perfusionoften characterized by proteinuria. Preeclampsia occurs in 5-7% of all pregnanciesand is the leading cause of maternal death in the developing world. The purpose of thisresearch was to identify risk factors associated with the incidence of preeclampsia inpregnant women at the Public health center Karang Rejo Tarakan in 2021. Thisresearch used a case-control study design. The data used secondary data from mothersmedical record with preeclampsia and without preeclampsia in the period 1 July 2020-30 June 2021. The number of samples was 60 cases and controls. Analysis of dataused univariate, bivariat analysis used chi square test. Results: Bivariat analysisshowed that factors associated with preeclampsia were age> 35 years and a history ofhypertension. Conclusion: The most dominant factor related to the incidence ofpreeclampsia in pregnant women is a history of hypertension
Analysis Of Accounting Information System In Merchantability Inventory With Fifo And Average Method At Pt. Main Dennis
Authors: Kartinah Dwi
Published: December 2021

The author chose PT Dennis Utama as the object of research. PT Dennis Utama is a company that distributes food ingredients, namely rice. Researchers obtained primary data from interviews by the sales department of PT Dennis Utama and secondary data from literature studies using flowchart and descriptive analysis techniques. The analysis used is the FIFO and AVERAGE methods. The aim is to find out the results of the analysis of the merchandise inventory accounting information system at PT Dennis Utama with the FIFO and AVERAGE methods. The results of this study are in the form of flowcharts and descriptive results. Based on the results of the research that PT Dennis Utama uses the FIFO and AVERAGE methods which are quite good, there are only a few shortcomings, namely sometimes there is still a little buildup of goods so that merchandise is damaged and also the company has not implemented a computerized system in its company activities.
Identifying The Working Process Of Automatic Fish Feed Tool Based On Arduino Uno
Authors: Nur Hartawati Ertie
Published: December 2021

This Arduino-Based Automatic Fish Feeding Tool is a tool that serves to make it easier to care for fish in the aquarium, especially the feeding. The purpose of making this automatic fish feed tool is to explain about the automatic fish feed tool. The ability of this tool is that it can provide feed automatically with the given time plan is feeding 2 times a day and for the amount of feed dose adjusted to the number of servo motor rotations, namely 1 rotation of 150˚, resulting in a feed dose of 10 Grams. With the working method using the Arduino IDE application and with the Arduino Uno working system, a command coding is given which is combined with the Uno shield board then jumper to the RTC DS3231 so that it can show the time very accurately and update the time data in real time.
The Role of Motivation in Mediating Competence and Teaching Style Against Accounting Understanding
Authors: Sungguh Ponten Pranata  , Ahmad Rivai  , Ballian
Published: December 2021

Understanding of accounting has an important meaning both for students and for universities. The purpose of this research is to determine the direct and indirect effect of competency variables and teaching style on accounting understanding through motivation. This type of research is classified as a cause-and-effect research where this research was conducted at STIE Mahkota Tricom Unggul. As for the target population and sample in this study, they are active in the 2019-2020 school year, amounting to 112 people. Where the sampling technique is quota sampling. Where the sample in this study amounted to 112 respondents. Furthermore, the data collection technique used a questionnaire which was distributed to all samples. The questionnaire measurement scale uses the Likert scale. The results showed that competency had a positive and significant effect on motivation. Teaching style has a positive and significant effect on motivation. Competence has a positive and significant effect on accounting understanding. Teaching style has no effect on students' accounting understanding at STIE Mahkota Tricom Unggul. Motivation has a positive and significant effect on student accounting understanding at STIE Mahkota Tricom Unggul. Motivation has no role in mediating competence in accounting understanding. However, motivation has a role in mediating the teaching style of accounting understanding.
Particular Effect Of Leadership Style, Work Environment, And Motivation On Employee Performance Of During The Covid-19 Pandemic
Authors: Fauzan Dahlan  , Setyo Riyanto
Published: December 2021

This study aims to determine how much influence leadership style, work environment, and motivation have on the performance of PT. Djaya Sinar Propertindo employees during The Covid-19 pandemic. The population in this study amounted to 100 people, while in determining the sample used The Slovin's Formula with a 5% sample which obtained a sample of 80 employees. This research was conducted from November 2020 to April 2021. The data were collected using quantitative methods and the analysis used was the data instrument test, classical assumption test, multiple regression analysis, coefficient of determination, and hypothesis testing using SPSS v.25 for windows. Based on the study results, it can be concluded that: hypothesis testing, The F-count is 34,636. In comparison, The F-table is 2.72, which means F-count > F-table. This result shows that Ho is rejected and Ha is accepted. The result means that leadership style, work environment, and motivation simultaneously significantly affect employee performance at PT. Djaya Sinar Propertindo.
The Effect of The Application of Play Therapy On The Anxiety Level of Children Experiencing Hospitalization Reactions In Pre-School Age Children At Rsud Haji Provinsi Sulawesi Selatan
Authors: Harnilawati  , Asrianto
Published: December 2021

When hospitalized, children have to be left behind by their loved ones, family and friends that it causes anxiety to the children. In addition to anxiety caused by separation, children can also experience anxiety due to losing control of themselves. The implementation of Play Therapy is part of child care and one of the effective interventions for children. The purpose of the study is to determine the effect of the application of Play Therapy on reducing anxiety in pre-school age children at RSUD Haji Provinsi Sulawesi Selatan. The research method used was Quasy experiment with a pre-test and post-test control group approach. The subjects in this study were pre-schoolers with a total sample of 40 people consisting of 20 people in the treatment group and 20 people in the control group with the determination of the sample using consecutive sampling. The instrument used to measure the level of anxiety was the Hamilton Anxiety Rating Scale (HARS), while the intervention was in the form of Play Therapy, especially drawing and coloring games. The results showed that the Wilcoxon Signed Rank Test statistical test in the treatment group obtains a significant value of p = 0.000, smaller than α = 0.05, which means that there are differences in anxiety levels from the results of the pre-test and post-test. Meanwhile, in the control group, a significant value of p = 0.480 is obtained, which is greater than α= 0.05, meaning that there is no difference in the level of anxiety from the results of the pre-test and post-test.
The Relationship Of Family Support With Blood Sugar Levels In Clients With Diabetes Mellitus Type 2 In Poly Diseases In Blud Rsud Dr. Doris Sylvanus Palangka Raya
Authors: Natalansyah
Published: December 2021

International Diabetes Federation (IDF) estimates that there is an increase in the number of people with diabetes in Indonesia from 9.1 million in 2014 to 14.1 million in 2035. Type 2 diabetes is the most common type. Diabetes is a group of metabolic diseases characterized by hyperglycemia due to defects in insulin secretion, insulin action, or both. Diabetes mellitus can cause various physical or psychological changes or disorders for clients where they must depend on diabetes management therapy. The purpose of this study was to determine the relationship of stress levels with self-care to clients of type 2 diabetes mellitus at the Internal Medicine Poly Blud Rsud dr. Doris Sylvanus. This study used a cross-sectional study design, with a purposive sampling technique, the number of samples in this study were 35 respondents, collecting data using the Summary questionnaire The Summary of Diabetes Self-Care Activities (SDSCA and Diabetes Distress Scale (DSS) and analyzed using a test chi-square The results of this study indicate that of the 20 respondents who were severely stressed 18 respondents were not good at self-care and of the 15 respondents who experienced mild stress 10 respondents were able to perform self-care well. In the chi-square test results obtained p-value = 0.001, where the value of p <α (α = 0.05) can be concluded that there is a significant relationship between stress levels and self-care were the higher the level of stress, the lower the self-care behavior.
Manufacturing Process And Tonase Calculation On Bumper Rear Axle Bracket Rh
Authors: Febrian Aliandi  , Abdul Muchlis  , Sandy Suryady
Published: December 2021

Rear Axle Bumper Bracket is a non-frame part of the car that functions to connect the bumper itself to the rear axle and to withstand collisions and also reduce collisions. Rear Axle Bumper Brackets are commonly used for vehicle components. This writing aims to determine the process of making the Rear Axle RH Bumper Bracket and the total force in the blanking (cutting) process and also in the bending (bending) process of the RH Rear Axle Bumper Bracket Lower Part. Bumper Rear Axle Bracket RH is made by going through a material formation process by cutting blanking and bending, followed by a welding process using spot welding to the painting stage using a powder coating method of dipping. Based on the results of calculations using SPH 440 OD material for the main material for making Bracket Bumper Rear Axle RH Lower Part, it was found that the amount of tonnage that occurred in the blanking process (cutting) was 84.09 Tons with an added reserve force of 8.41 Tons with a value of 84.09 Tons. safety factor of 1.3 which has been standardized on the use of static loads so as to produce the capacity of the press machine needed for the blanking process (cutting) which is 120.25 tons with the actual press machine used of 110 tons. For the bending process, it can be done with a total bending force of 27.19 tons with the added pad force in the bending process of 6.8 tons so that the total force on the Press machine needed for the bending process is 34 tons with the actual press machine. used is 110 tons.
Static Strength Analysis of Meat Grinder Frame
Authors: Abdul Rahman Agung Ramadhan  , Eko Aprianto  , Abdul Muchlis
Published: December 2021

Meat is one of the agricultural commodities needed to meet protein needs, because meat contains high quality protein, which is able to contribute complete essential amino acids. The purpose of this paper is to design, analyze the static strength of the frame based on theoretical calculations and simulations on solidwork 2018 software. This machine consists of a frame, reservoir, grinding shaft, transmission, and electric motor. The results of the design obtained a Meat Grinding Machine with Length: 610 mm, Width: 500 mm and Height: 750 mm. The material used is 2024-O Alloy with a modulus of elasticity of 72,400 N/mm2. The load force obtained is 576.32 N. And the value from the analysis is the displacement value of 0.174 mm and for theoretical calculations, the displacement value is 0.176 mm. So, the value of the percentage error is 1.176%. For the von Mises value of 68,970 MPa, and for calculations based on the theory, the von Mises value is 52,499 MPa. So, the value of the error percentage is 0.238%. And for the value of the safety factor obtained a value of 1,087, and for calculations based on the theory, the value of the safety factor is 1.428. So, the value of the error percentage is 0.313%.
The Effect Of Brand And Price On Mineral Water Purchase Decision (The Study Of Semongkat Brand Local Gallon Mineral Water In Sumbawa District)
Authors: Indra Kusumawati  , Zainal Arifin
Published: December 2021

Sumbawa Regency is a district in the Province of West Nusa Tenggara (NTB) Indonesia, where there are lots of local products, one of which is Semongkat Brand Gallon drinking water. Taken from natural springs from the mountains of Semongkat Tourism Village, Sumbawa Besar. The Objective is to significantly determine the effect of variables between brands and prices to the consumer’s decision in doing repurchased gallons of Semongkat mineral water in Sumbawa Regency. To find out which variables have the most significant influence on consumer decisions in repurchasing gallons of mineral water from the Semongkat brand in Sumbawa Regency, the type of research used is the associative one, which is a form of research aims to determine the relationship between two or more variables. This research builds a theory that can function to explain, predict and control a symptom. The population in this study are buyers (housewives) who make the decision to repurchase Semongkat brand mineral water products with the choice of gallon water. The sampling technique used was quota sampling technique based on certain considerations from the researcher (Djarwanto et.all, 1993:119) . For the number of population p is not known with certainty. The number of samples to be studied is 30 people. The variables of this research are the brand (X 1 ), the price is (X 2 ) and the purchase decision is (Y)  and therefore, data collection method used should be the method of random sampling, While the data collection technique should use a questionnaire. The analytical tools used in this research are Multiple Linear Regression Test and Statistical Test. The findings of this study are partial and simultaneous findings. There is an
Development of Precission Farming Hydropoonic Model Based On Internet of Things Using Arduino
Authors: Budi Tjahjono  , Kundang Karsono  , Lista Meria
Published: December 2021

Agricultural land in urban areas was needed for community food security. Narrow agricultural land posed obstacles in the implementation of urban agriculture. Hydroponi is a solution for agricultureal development on narrow land. Precesion farming was needed to maintain plant growth. Hydroponic system required regulation of air and water temperature, humidity, water level, pH, water nutrient. This study used SDLC methodology. The result of this research is an automatic hydroponic implementation that can monitor and control an Internet of Things based hydroponic system using Arduino.
Effect of Tax Audit and Tax Collection on Tax Revenue
Authors: Rizki Indrawan
Published: December 2021

This study aims to determine how the implementation of tax audits and tax collection in increasing tax revenue which is expected to be able to contribute to national development. The population used is registered taxpayers at KPP Pratama Cibeunying in 2015-2019 and the samples in this study are taxpayers issued SKP and taxpayers issued STP. The results of this study indicate that the partial tax audit has a negative and significant effect on tax revenue and tax collection has a significant negative effect. Meanwhile, simultaneously tax audit and tax collection have a negative and significant impact on tax revenue.
Customer-Based Brand Equity, Product Quality, Price and Customer Loyalty in Electronic Industry of Refrigerator
Authors: Bambang Suwarno
Published: December 2021

The purpose of this study was to analyse the extent of Consumer-Based Brand Equity, Quality Product and Price affects customer loyalty at PT. Panasonic Gobel Indonesia Branch Medan and to compare the theories. The author examined by collecting data using a variety of library research, questionnaires are structured as an instrument to obtain quantitative data with Likert-scale systems are distributed to 68 respondents. Data was then compiled then processed and analysed using multiple regression analysis techniques (multiple regression) through the test of validity, test of reliability and test of classic assumptions. By using the tools of Statistical Product Service Solutions program (SPSS version 22.0). From the survey results revealed that the influential Consumer-Based Brand Equity, Product Quality and Price simultaneously with the results Fhitung 18,457 > Ftabel 2,75 and probability sig. 0,000 < 0,05 then reject ho (accept hi) that the Consumer-Based Brand Equity, Product Quality, Price simultaneously significantly influence Customer Loyalty PT. Panasonic Gobel Indonesia Branch Medan. The Consumer-Based Brand Equity there is for the partial influence on the Customer Loyalty with a value of thitung 3,980 > ttabel 1,997 and sig. 0,000 < 0,05, the Product Quality there is for the partial influence on the Customer Loyalty with a value of thitung 3,874 > ttabel 1,997 and sig. 0,000 < 0,05 and the Price there is for the partial influence on the Customer Loyalty with a value of thitung 2,483 > ttabel 1,997 and sig. 0,002 < 0,05. From the test results are also obtained by the value of determination R square is 0,564 or 56,4%. It is claimed that Consumer-Based Brand Equity, Product Quality and Price is an excellent way to improve Customer Loyalty and also the hypothesis that the authors proposed previously received.
The Effectiveness Of Pre-Planting Seeds Bio-Matriconditioning And Application Of Fertilization With Leisa Technique On Growth Of Areca Nut Seedling (Areca Catechu L.)
Authors: Gusti Ayu Kade Sutariati  , Muhidin  , Nini Mila Rahni  , Gusti Ngurah Adi Wibawa  , La Mudi
Published: December 2021

Areca nut is widely used as industrial raw material, both for health and cosmetics and as a source of renewable energy. This study aimed to examine the combination of seed bombatriconditioning and LEISA fertilization treatments that were effective in increasing the growth of areca nut seedlings. The research was carried out in the Wua-Wua Kendari Village, from March to July 2021. The study used a split-plot design with a completely randomized design (CRD). The main plot is seed biomatriconditioning treatment which consists of 3 treatments. While the subplots were fertilized with the LEISA technique which consisted of 6 treatments so that 18 treatment combinations were obtained with 3 replications. Observations were made on plant height, number of leaves, stem diameter, number of roots, wet weight and dry weight of shoot. Observational data were analyzed using analysis of variance, followed by the DMRT α0.05 if there was a significant effect. The results showed that seed biomatriconditioning treatment with rhizobacteria integrated with the LEISA technique was able to increase the growth of areca nut seedlings. The integration between L1R biomatriconditioning and the application of organic plus fertilizer + 100% inorganic fertilizer showed a better growth performance of areca nut on plant height, number of leaves, stem diameter, number of roots, wet weight and dry weight of betel nut which were significantly different with control and application 100% inorganic fertilizer, but not significantly different from organic plus fertilizer, organic plus fertilizer + 50% inorganic fertilizer and organic plus fertilizer + 25% inorganic fertilizer. As a conclusion, pre-planting seed treatment with L1R biomatriconditioning is very important to increase areca nut seed germination. To increase the growth of areca nut seedlings, further fertilization needs to be done with organic plus fertilizer or a combination of organic plus fertilizer + 25% inorganic fertilizer.
The Role Of Usfulness In Mediation The Effect Of Arqument Quality And Popular Post In Social Media Marketing On Tendency To Give Like Symbol And Share The Content
Authors: Ita Prihatining Wilujeng  , Handri Dian Wahyudi  , Adela Shabrina Prameka
Published: December 2021

Easy access to the internet provides opportunities and makes it easier to carry out business functions. The use of social media is one of the important marketing tools, messages in social media can change user attitudes and trigger consumer interaction. This study looks at the effect of argument quality and posts popularity on consumer tendencies to like and share information on social media related to a product or service mediated by usefulness. The responses of 300 respondents were analysed using PLS, the results showed that argument quality and post popularity had an influence on giving like symbols and share intentions on their social media.
Institutional Measures of Air Transport Safety Strategic Management at the Level of State Regulation
Authors: Bugayko Dmytro , Ierkovska Yuliya
Published: December 2021

World leaders gathered at the United Nations (UN) and adopted the 2030 Agenda for Sustainable Development. It is a plan of action aimed at achieving global sustainable development in economic, social and environmental areas, which ensures that no UN member state is left behind. The 17 sustainable development goals on the 2030 Agenda can be used as benchmarks for the coordinated development of UN member states. Aviation safety is an important component of the concept of general national security, the system of personal security, ecological and public safety and transport safety from external and internal threats. Maintaining an acceptable level of national aviation safety is a priority for the industry. The aviation transport is a part of the transport complex of Ukraine, which is an important component in the structure of the national economy and a link between all components of economic security to ensure the basic conditions of life and development of the state and society. The assessment of economic, technological, safety, social and ecological hazards is an integral part of all the logical blocks of the structural and functional scheme of strategic management of aviation safety in terms of sustainable development of the national economy. According to the concept of national aviation risk management developed by the authors, risk can be assessed as a mutual combination of hazarad, vulnerability and consequences. The application of this concept in relation to the air transport of Ukraine allowed to identify the main hazards, vulnerabilities, consequences and risks. The next step in the implementation of the concept is to develop institutional measures to neutralize threats in the field of aviation safety, which is actually a set of risk reduction measures for further sustainable development of the national economy. This article summarizes the hazards, vulnerabilities, consequences, risks, and institutional arrangements for strategic aviation safety management. Among the priority measures are: harmonization of national regulation of air transport with the requirements of global and regional levels, development of mechanisms for commercial protection of domestic air transport enterprises in the COVID-19 pandemic, implementation of strategic scenarios for sustainable development of air transport in Ukraine until 2030. The implementation of the proposed institutional measures will ensure an appropriate level of safety, efficiency and regularity of the national air transport of Ukraine.
The Minimum Edge Covering Energy of a Graph
Authors:   Semnan University, Iran, SABETI SAMIRA , BANIHASHEMI DEHKORDI AKRAM , MOHAMMADIAN SEMNANI SAEED
Published: December 2021

In this paper, we introduce a new kind of graph energy, the minimum edge covering energy, ECE(G). It depends both on the underlying graph G, and on its particular minimum edge covering CE. Upper and lower bounds for ECE(G) are established. The minimum edge covering energy and some of the coeﬃcients of the polynomial of well-known families of graphs like Star, Path and Cycle Graphs are computed
Pseudo Commutative Double Basic Algebras
Authors:   Shahid Bahonar University of Kerman, Iran, GHORBANI SHOKOOFEH
Published: December 2021

In this paper, we study the concept of pseudo commutative double basic algebras and investigate some related results. We prove that there are relations among pseudo commutative double basic algebras and other logical algebras such as pseudo hoops, pseudo BCK-algebras and double MV-algebras. We obtain a close relation between pseudo commutative double basic algebras and pseudo residuted l-groupoids. Then we investigate the properties of the boolean center of pseudo commutative double basic algebras and we use the boolean elements to deﬁne and study algebras on subintervals of pseudo commutative double basic algebras.
STUDI KOMPARASI HASIL BELAJAR AKIDAH AKHLAK ANTARA SISWA YANG TINGGAL DI DALAM PONDOK DAN DI LUAR PONDOK
Authors: Sri Bulan Suci  , Burhanuddin
Published: December 2021

Jenis penelitian ini adalah penelitian kuantitatif yang lebih banyak mengumpulkan data-data berupa gambar atau angka dengan menggunakan metode komparasi. Pengumpulan data dilakukan dengan mengadakan dokumentasi, observasi, dan wawancara dari sampel yang berbeda yaitu siswa yang tinggal di pondok sebanyak 18 orang dan siswa yang tinggal di luar pondok sebanyak 18 siswa dengan total sampel berjumlah 36 siswa. Hasil penelitian menunjukkan bahwa siswa kelas VIII MTs Awaluddin Kuo Mamuju Tengah tahun ajaran 2020/2021 yang tinggal di pondok mendapat nilai hasil belajar dengan rata-rata 86,66 dengan kategori baik. Adapun siswa yang tinggal di luar pondok mendapat nilai hasil belajar dengan rata-rata 85,50 juga berada pada kategori baik. Demikian pula diketahui nilai thitung 0,697 dan nilai ttabel yaitu 2,042, karena nilai thitung < t tabel maka dapat disimpulkan tidak terdapat perbedaan yang signifikan hasil belajar pada mata pelajaran akidah akhlak antara siswa yang tinggal di pondok dan di luar pondok.
Mental Health Status of the Professionals Working With Covid-19 atHospital in Dhaka
Authors:   Senior Staff Nurse, Kuwait Bangladesh Friendship Government Hospital, Uttara Dhaka Bangladesh, Chakraborty Anna
Published: December 2021

Background:The recent COVID-19 pandemic caused by the new strain of coronavirus (SARS-CoV-2) was first diagnosed in Wuhan, China in late December of 2019. Coronavirus disease (COVID-19) has a large negative psychological effect and mental health issues worldwide due to its high morbidity and mortality rates. The unexpectedly rapid spread of COVID -19 endowed HCWs with increased work burden, lack of personal protective equipment, high risk of exposure and contracting the diseases, as well as increased mortality amongst HCWs. Materials and Methods: This cross-sectional study was carry out to assess the Mental Health status of the professionals working with Covid-19 at Hospital in Dhaka. Primary data were collected through field survey including the observation and interview method. This survey, were covered doctors, nurses and Medical technicians in all clinical departments of Kuwait Bangladesh Friendship Government Hospital, Uttara, Dhaka between 1st May to July 30th, 2021. Mental health variables were assessed via Somatic Symptom scale-8 (SSS-8).
Marital Age and Fertility Consequences among Rural and Urban Women
Authors:   Assistant Professor, Department of Community Medicine, National Institute of Preventive and Social Medicine (NIPSOM), Mohakhali, Dhaka, Bangladesh, Dastider Sathi
Published: December 2021

Background: In Bangladesh, marriage has been nearly universal. The legal age of marriage in Bangladesh is 18 for girls and 21 for boys. However, about two-thirds of the women aged 20-24 were married before age 18. Despite some successes, the society is still facing the practices of early marriage severely. Therefore, new policy perspectives, new programs and new dimension of study are needed to know the real facts regarding early marriage and take possible strategies and actions to way forward.
Digital Right Advocacy: Advocacy for Life in the Digital World
Authors:   State Counsel, Department of Civil Litigation, Ondo State Ministry of Justice, Alagbaka, Akure, Ondo State., Akeredolu Olusegun Femi
Published: December 2021

One of the lessons taught by the Covid 19 epidemic experience is that the world physical streets, schools, markets, places of worship and other environments for human physical interactions could self-shutdown for months in order for man to preserve its existence. As the physical world was, literarily speaking, systematically shutting down in the year 2020, due to the rapid spreading of Covid 19, the digital world was gaining momentum, more citizens and expanding its usefulness and usage. Online streets where people could meet and interest were enlarged, many schools were opened in the digital world, markets became common feature online, places of worship became normal and meetings of all kind were held online, courts proceedings, movies premiere, dating, training… life simply moved into the digital world. This actuality unlined the importance of access to internet (as the door to the digital world) and instigated this article. This library-based research examines, in the main, the correlations between the basic human rights and right of access to the digital world via the internet. The study also suggests that right of access internet access encompasses the fundamental rights of freedom information, freedom of association and other basic human rights that are constitutionally protected by domestic laws of nations. The study also takes a peep at concept tagged as Internet of things (IoT), supports the debate that digital right is a distinct right that needs specific protection and argues that digital right enjoyment and enforcement are not limited to natural persons alone. The study concludes by emphasising the need to design international legal regime that will internationally protect the all-importance digital right of citizens from domestic interference by municipal authorities of nation states.
ASAS Health Index performance in real-life Spondyloarthritis patients
Authors: Martire M. V. , Girard Bosch P. , Airoldi C. , Benegas M. , Cosentino V. , Marin J. , Duarte V. , Bande J. M. , Gamba M. J. , Sommerfleck F. , Gonzalez P. , Vila D. , Oliver M. , García L. , Velozo E. J. , Kerzberg E. , Tapia J. , Cosatti M. , Giorgis P. , Nieto R. , Scarafia S. , Schneeberger E. E.
Published: December 2021

Introduction: the “Assessment of Spondyloarthritis International Society Health Index” (ASASHI) questionnaire was developed to globally measure function and health status in patients with spondyloarthritis (SpA). Cut-off points have been proposed to determine different health states that were poorly evaluated in real-life patients.
Objectives: to describe the health status measured by ASAS-HI in Argentine patients with axial SpA (AxSpA) and peripheral SpA (SpAp) in daily practice and to evaluate the factors associated with poor health.
Materials and methods: cross-sectional, analytical and multicenter study. Patients with SpAax and SpAp were consecutively included according to ASAS criteria, from 15 Argentine centers.
Statistical analysis: descriptive statistics, bivariate and multivariate analysis (multiple logistic regression) were performed to evaluate the factors associated with poor health status (ASAS-HI≥12). To analyze the construct validity of the tool, Spearman correlation was performed between the ASAS-HI and other disease evaluation parameters.
Results: 274 patients with SpA were included, with a mean age of 49 (± 14) years and a median duration of the disease of 62 months (p25-75: 24-135), 155 (56.6%) were male, 129 patients (47%) with AxSpA and 145 (52.9%) SpAp. According to the ASAS-HI, 119 patients (43.4%) had good health, 117 (42.7%) had moderate health and 38 (13.9%) had poor health. In patients with SpAp, the mean ASAS-HI value was 7 (p25-75: 3-10). The ASAS-HI positively correlated with: DAS28: rho: 0.5 (p <0.001) and HAQ: rho: 0.54 (p <0.001). The variable independently associated with poor health status was DAS28 (OR: 1.9, 95% CI 1.1-3.4, p: 0.029). In patients with AxSpA, the mean ASAS-HI value was 6 (p25-75: 2.75-10). The ASAS-HI showed correlation with: BASDAI: rho: 0.7 (p <0.001), ASDAS-ERS: rho: 0.7 (p <0.001), ASQoL: rho: 0.8 (p<0.001), BASFI rho: 0.75 (p <0.001) 0.001). The variable that was independently associated with poor health was the ASDAS-ERS (OR 6.6, 95% CI 2-22, p 0.002).
Conclusion: poor health status was independently associated with higher disease activity in patients with AxSpA and SpAp. The ASAS-HI correlated with other parameters of the disease, which reinforces the construct validity of this new tool.
Non compacted cardiomyopathy as a cause of insufficiency cardiac in Systemic Lupus Erythematosus
Authors: Quaglia María Isabel , Gobbi Carla , Alonso Carla , Tissera Yohana , Figueroa Rosa , Savio Verónica , Albiero Juan , Alba Paula
Published: December 2021

Non compacted cardiomyopathy (NCNC) frequently represents an abnormality of myocardial morphology associated with a genetic etiology, however, there are few descriptions of its association with autoimmune diseases. We present a review of the literature and the case of a lupus patient who was admitted with signs of decompensated heart failure with confirmation of VINC by echocardiography and cardiac nuclear magnetic resonance (C-MRI).
Ulcer-mutilating variety of Carpal Tunnel Syndrome
Authors: Baied Carmen M. , Fernández García Stella M. , Karlen Fabio , Gutfraind Ernesto
Published: December 2021

Carpal tunnel syndrome is the most common entrapment neuropathy, affecting 1 to 3%
of the population. Even the fact that is very frequent, digital ulcers and skin lesions are
unusually related to this neuropathy. We present the case of a patient with digital ulcers
secondary to carpal tunnel síndrome.
Analysis of Value Decrease Loss Reserve Policy (Case Study in PT Bank “X”, Tbk)
Authors: Abdurrasyid Asyraf Firas , Puspitasari Evita
Published: December 2021

This research is aimed to analyze how banks implement policies regarding impairment for allowance losses after the application of FINANCIAL ACCOUNTING STANDARD STATEMENT 50 and 55, and also to analyze how banks exercise professional judgment in their obligation to implement the impairment of the allowance losses policy.

This is a qualitative research, where the case study is used as a method of choice. The case study methods used in this research are Explanation Building and Pattern Matching. The company which is used as a subject of this research is a bank that has gone public and has implemented FINANCIAL ACCOUNTING STANDARD STATEMENT 50 and 55.

The result of the analysis using Explanation Building illustrates that the bank has fully implemented FINANCIAL ACCOUNTING STANDARD STATEMENT 55 and there are policies that are discreet to the management. The analysis which uses Pattern Matching indicates that in the process of constructing the impairment for allowance losses policy, the bank has exercised professional judgment principles based on the framework established by the Institute of Chartered Accountants Scotland.

Keywords: Accounting Policy, Case Study, Impairment for Allowance Losses, Professional Judgment
The Effect of Human Resource Competence, Organizational Commitment, and Systems Quality on Individual Use of Accrual Based Accounting System Application At Statistics Indonesia (BPS)
Authors: Saratih Nanik Dwi , Abdillah Willy
Published: December 2021

Minister Regulation No. 71/2015, all government institutions must use an accrual-based system in the financial report in 2015. Therefore, Indonesian government institutions need some adequate human resource competence, high organizational commitment and qualified information systems regarding reliable, accurate, comprehensive and relevant to decision-making of financial statement. This study examines the effect of human resource competencies, organizational commitment and quality of the system to the accrual based accounting system application usability at Statistics Indonesia (BPS). The population of this study were 513 government agencies at BPS. Using paper-based survey, data was gathered from 129 respondent based accrual institutional accounting system application services. The data analysis technique was the multiple linear regression analysis. Results showed that human resource competence and organizational commitment has a positive effect on individual use of the accrual-based accounting system application. The implication for stakeholders and further research are discussed.

Keywords: Human Resource Competence, Information Systems, Organizational Commitment, Systems Quality
Factors That Influence The Application Of Accounting Conservatism In Finance Reports (Empirical Study In Manufacturing Companies Which Are Listed In The Jakarta Stock Exchange Period 2011-2014)
Authors: Chairunnisya Rega , Afrizal Afrizal , Putra Wirmie Eka
Published: December 2021

This research has an aim to empirically prove the influence of a company's broad size, audit committee, growth opportunities, firm size, firm risk, capital intensity, and leverage on accounting conservatism. The research sample are the manufacturing companies listed on the Indonesia Stock Exchange (BEI) in the period of 2011-2014 which was chosen by purposive sampling and 28 companies in criteria were obtained.

This research used the multiple linear regression for data analysis. The results of the research showed that (1) broad size, audit committee, growth opportunities, firm size, firm risk, capital intensity, and leverage had a simultaneous influence to accounting conservatism, (2) broad size, firm size, and firm risk had a partial influence to accounting conservatism, (3) audit committee, growth opportunities, capital intensity, and leverage do not have partial influence to accounting conservatism.

Keywords: Accounting Conservatism, Audit Committee, Broad Size, Capital Intensity, Firm Size, Firm Risk, Growth Opportunities, Leverage
The Moderating Effect of Audit Opinion on The Local Government Financial Performances and The Disclosure Compliance of Financial Information
Authors: Akrom Jamal , Firmansyah Amrie
Published: December 2021

This study is aimed to analyze the effect of financial performance indicators such as absorption of local expenditure ratio, effectiveness ratio, and financial independence ratio on the disclosure compliance of financial information on the website, as well as audit opinion as moderating variable. The sample of the study is the local governments in Java with consisting of 81 selected local governments within three years period. The data are analyzed with multiple regression analysis using the fixed-effect method.

The results show that the absorption of the local budget ratio cannot encourage the disclosure compliance of financial information on the website. While the effectiveness ratio and the financial independence ratio are positively associated with the disclosure compliance of financial information on the website. This study also finds that audit opinion weakens the effect of financial independence ratio on the disclosure compliance of financial information on the website. However, audit opinion cannot moderate the effect of absorption of local budget ratio and the effectiveness ratio on the disclosure compliance of financial information on the website.
Keywords: audit opinion; financial performances, information
THE EFFECT OF WILLING TO PAY TAXES AND THE LEVEL OF UNDERSTANDING OF TAXPAYERS ON TAX COMPLIANCE
Authors: Ningsih Tri Widyastuti
Published: December 2021

The aims of this research are for knowing : 1).  The influence of tax payment willingness toward tax payment obedience in reclame of tax in Badan Pendapatan Daerah (Bapenda) Semarang. 2). The Influence of tax obligatory understanding toward tax payment obedience in reclame of tax in Badan Pendapatan Daerah (Bapenda) Semarang). The data used in this research is primary data, which tehe data source is obtained from questionnaire. The population in this research is the reclame execution of tax obligatory registered in Bapenda Kota Semarang Th 2017-2018. The sample in this research is 100 tax obligatory reclames, by using slovin method as the sample collection technique. The research findings show that 1). Tax payment willingnes (X1) has positive influence and significance on tax payment obedience (Y) with significance result 0.000 score lesser  than 0.05, so the hypothesis tax payment willingnes (X1) is accepted (Ho1 is rejected and Ha1 is accepted). 2). The level of tax obligatory understanding (X2) has positive influence and significance on tax payment obedience (Y) with the significance result 0.007 score lesser than 0.05, so the pypothesis the level of tax obligatory understanding (X2) is accepted (Ho2 is rejected and Ha2 is accepted).