bluuebunny/crossref_metadata_2025 huggingface dataset:
A Simplified Theoretical Understanding of Price Discrimination as a Business Management Strategy
Authors: U. Osiobe Ejiro
Published: June 2022

The paper delves into the five different types of price discrimination while giving graphical and illustrative examples of Pigou (1920) price classifications, marketing strategies, and more. The paper shows the differences and similarities between all price discriminations during transactions from first degree, second degree, third degree, fourth degree, and fifth-degree pricing [discrimination] strategies while graphically showing the ratio to marginal cost.
Impact of Defense of the Ancients to the Male Players ages 16-18 on Their Academic Performance as Students of San Pedro College in the Senior High School Department: School Year 2016-2017
Authors: Orillaneda Kenneth Neil O. , Del Campo Ikn Dzaia Erika A. , Flores Alyssa Kyla T. , Malda Lorelie M. , Morales Coleen Eve B. , Caracal Emmanuel S. , Reniedo Chloe Jane D. , Cadavas Alexis
Published: June 2022

Defense of the Ancients is one of the fastest growing online games in the world. It is one of the most popular games played by young people in the Philippines. The purpose of this research was to determine the impact of playing Defense of the Ancient on San Pedro College students in Senior High School department ages 16-18 on their academic performance. There were ten respondents who are comprised of males from Science, Technology, Engineering and Mathematics Strand. The study used a descriptive design, with the researcher creating a questionnaire using a Likert Scale. Each criterion was tallied and divided by the total number of tallies of all criteria; the quotient was then multiplied by 100 to convert it to a percentage. After careful discussion of the survey, it was found out that playing DotA has no adverse negative effect on the academic ability of San Pedro College Senior High students. Based on the result, most of the respondents kept their grades high even though they were playing DotA. Most of the respondents were kept focused on learning because it makes playing DotA just a matter of pastime and is approximately played in only 1-2 hours. The researchers recommend that they don’t linger too long on playing DotA as it can damage the eye and cut down on the wastage of money that goes to computer and use it for other important things.
OPEN REDUCTION AND INTERNAL FIXATION BY A TRADITIONAL BONE SETTER AND QUACKS - A CASE REPORT AND REVIEW OF LITERATURE
Authors: Abang Innocent E. , Anisi Chukwuemeka , Asuquo Joseph , Agweye Pius U. , Diderot Charle T , Ikpeme Ikpeme A.
Published: June 2022

Purpose: Open reduction and internal fixation of fractures is surgical procedure guided by standard principles and often performed by Orthopaedic specialists. Unfortunately, some quacks now dabble into performing these complex procedures resulting in several complications. However, it has becoming a serious public health concern in that a traditional bone setter in collaboration with some health workers (quacks who were community health extension workers) engaged in performing an open reduction and internal fixation for a femoral fracture in our index patient with very severe complications.

Methodology: We present this case of open reduction and internal fixation by traditional bone setters and quacks to illustrate the extent of malpractices by traditional bone setters aided by quacks who have either been assisting Orthopaedic surgeons in the theatre or have been watching these procedures as they are frequently been carried out in the operating room.

Results: This index patient, a university undergraduate presented via our outpatient clinic having been mismanaged by a traditional bone setter in collaboration with a Community health extension work. An informed consent was duly taken from the patient concerning the reporting of the case and he was fully clerked, investigated and managed until he left against medical advised due to financial constraints.

Unique contribution  to  theory,  practice  and  policy: We strongly recommend legislation and enforcement of laws that restrict traditional bone setters to limit their practices within their capacities under supervision if they must be allowed for any reason to practice management of simple fractures. The Community Health Extension Workers(CHEW) are to be under strict regulation by the Medical councils to prevent this unwholesome practices.
IMPACT OF FISCAL DISCIPLINE ON PLATEAU STATE GOVERNMENT EXPENDITURE
Authors:   Department of Accounting, Faculty of Management Sciences,  Federal University Lokoja, Kogi State, Nigeria, Yadok Nandak , Ismaila Abdulazeez ,   Department of Accounting, Faculty of Management Sciences,  Federal University Lokoja, Kogi State, Nigeria, Anene Nkiruka ,   Department of Accounting, Faculty of Management Sciences,  Federal University Lokoja, Kogi State, Nigeria
Published: June 2022

The main objective of the public sector as part of the macro-economy is the provision of necessary government services to the public in order to achieve macro-economic stabilisation. Fiscal discipline is the application of fiscal rules to achieve deficit reduction and long-term fiscal consolidation. The aim of the study was to examine the impact of fiscal discipline on Plateau state government expenditure and to determine, given the existence of fiscal discipline, if a significant relationship exists between state government expenditure and the following demographic and economic variables: disposable income, population density, inter-governmental revenue, retirement benefit expenditure, and capital expenditure. State government expenditure, if properly deployed, should lead to expansion of public goods and services and the attainment of economic growth and development. The study made use of secondary data which were collected from Plateau State Ministry of Finance and the National Population Commission Jos. The data were analysed using the linear ordinary least square regression analysis. The result shows that state government expenditure has a significant positive relationship with disposable income, intergovernmental revenue and retirement benefit expenditure, a significant negative relationship with population density and capital expenditure. It was concluded that (i) state government expenditure is not geared towards the expansion of public goods and services that will enhance growth and development (ii) economies of scale in the production and provision of government services is yet to be attained and (iii) state government expenditure is incurred in order to implement possible fiscal discipline mechanisms of balanced-budget or deficit reduction. The study recommends that fiscal discipline mechanisms should be implemented only to the extent that the decision does not constrain expenditure on public goods and services that may result in growth and development
EVALUATION OF SUSTAINABLE DEVELOPMENT GOAL 4 ON BASIC SCIENCE AND PUPILS’ ACADEMIC ACHIEVEMENT IN SOKOTO STATE, NIGERIA
Authors:   Department of Quality Assurance,  Sokoto State Universal Basic Education Board, Adamu Abdullahi
Published: June 2022

This study is on evaluation of sustainable development goal 4 on pupils’ academic achievement in basic science in Sokoto State, Nigeria. It is a descriptive study in which a survey research design is employed. One research question and one null hypothesis was stated and analyzed. The sample pupils for this study were 256. There instruments used to collect data for the study is Basic Science Examination Questionnaire (BSEQ). The research question was answered using means and standard deviations while the hypothesis was tested using t-test at p≤0.05 level of significance. The result revealed a significant difference between the mean Basic Science achievement scores of pupils taught by teachers trained under SDG and that of pupils taught by teachers not trained under SDG in Sokoto State. It was therefore recommended that professional bodies such as Science Teachers Association of Nigeria (STAN) and NGO’s should focus on assessment of pedagogical skills as well as follow up evaluation procedure for on the spot observation of teachers’ competence.
Spatial patterns of excess mortality in the first year of the COVID-19 pandemic in Germany
Authors:   Karlsruhe Institute of Technology, Institute of Geography and Geoecology, Germany, Wieland Thomas
Published: June 2022

In order to quantify the societal impact of the Corona pandemic, several studies have estimated excess mortality rather than infections or COVID-19-related deaths. The question of whether there was excess mortality associated with COVID-19 in Germany in the first year of the pandemic is controversial, as there are different ways of calculating this. From the perspective of health geography, however, this question must be answered with a spatial approach since epidemics are spatial diffusion processes and mortality varies regionally. This study aims to test whether there is excess mortality at a regional level in Germany in 2020, whether it is spatially dependent and whether all-cause mortality is associated with COVID-19-related deaths. Excess mortality is investigated at a small-scale spatial level (NUTS 3; 400 counties) and under consideration of demographic changes by calculating Standardized Mortality Ratios (SMRs). SMRs and COVID-19-related deaths per 100,000 people are tested for spatial dependence by the Moran’s I index. It is, furthermore, tested whether all-cause mortality is associated with COVID-19-related deaths by correlation coefficients. Excess mortality can be detected in only a minority of counties, regardless of age group, confirming previous results of no excess mortality overall. However, there are large regional disparities of all-cause mortality and COVID-19-related deaths. In older age groups, both indicators show spatial dependence. These results make it possible to identify COVID-19 hotspots. (Excess) mortality in older age groups is impacted by COVID-19, but this association is not found for young and middle age groups.
Integrity Auditing for Multi-Copy in Cloud Storage Based on Red-Black Tree
Authors: Mr. R. Arunachalam  , Deepika Thennarasu  , Dhanasri Natarajan  , Madhumitha Baskar
Published: June 2022

With the rapid development of cloud storage, cloud users are willing to store data in the cloud storage system, and at the same time, the requirements for the security, integrity, and availability of data storage are getting higher and higher. Although many cloud audit schemes have been proposed, the data storage overhead is too large and the data cannot be dynamically updated efficiently when most of the schemes are in use. In order to solve these problems, a cloud audit scheme for multi-copy dynamic data integrity based on red-black tree full nodes is proposed. This scheme uses ID-based key authentication, and improves the classic Merkel hash tree MHT to achieve multi-copy storage and dynamic data manipulation, which improves the efficiency of real-time dynamic data update (insertion, deletion, modification). The third-party audit organization replaces users to verify the integrity of data stored on remote cloud servers, which reduces the computing overhead and system communication overhead. The security analysis proves that the security model based on the CDH problem and the DL problem is safe. Judging from the results of the simulation experiment, the scheme is safe and efficient.
Price Forecasting and Analysis of Bitcoin
Authors: Marriammal R  , Reni Hena Helen R  , Rubika M  , Sowbhagya T
Published: June 2022

Bitcoin, the king of cryptocurrencies, is central to blockchain technology. A fixed amount of bitcoins is required for each transaction stored in the blockchain. The price of bitcoins fluctuates wildly and is unaffected by any company or marketing techniques, creating both curiosity and terror in the minds of traders. It is possible for consumers to study and invest in bitcoin by anticipating the bitcoin price, which promotes the use of digital money. As a result, a high-prediction-rate prediction model is required. The goal of this project is to employ a variety of machine learning models to predict the price of bitcoin. The best model for predicting bitcoin value is given based on the error percentage of these machine learning algorithms.
Life-Saving Cart “Crash-Cart”
Authors: Mr. R. Surendra Naik  , Mr. Avadhesh Kumar Yadav  , Dr. Meena K. Krishnan  , Mrs. Pushpa Tirkey  , Mr. Imran Ansari  , Mr. Rajendra Kumar Sahu
Published: June 2022

Crash Cart is one life-saving which is prepared for saving the life of patients in the hospitals. A crash cart means storing and transporting Vital equipment and Emergency drugs which may require during cardiac pulmonary arrest occurs. Or respiratory arrest conditions. In the hospital word “CODE BLUE” is used as indicating symbol for a cardiopulmonary emergency. It provides an easily accessible position that is central to the patient care area. For treating easily The objective of writing this conceptual article is to identify what the crash cart consists of and identify how to arrange crash cart contents according to the policy of the hospital board.
Eye Disease Detection using Machine Learning
Authors: Fiza Shaikh  , Pratiksha Mali  , Pooja Birajdar  , Siddhali Narute
Published: June 2022

Now days a lot of people having eye disease problem and for knowing their disease they do have to wait a lot because of the machine system in the hospital. For resolving that issue, we have developed eye disease detection model using machine learning technology which will help the patient to know their disease as early as they can. The eye disease detection model is trained on huge number parameter so that can predict the eye disease quickly.
PREVALÊNCIA DE DOR CRÔNICA NO BRASIL: REVISÃO SISTEMÁTICA E META-ANÁLISE
Authors: Santiago Bruno Vitor Martins , Bergamo Pedro Ernandes , Silva Maxuel De Freitas Da , Parise Maud , Villela Nivaldo Ribeiro
Published: June 2022

Introdução: O Brasil é um país continental com enorme desigualdade regional. As informações sobre a epidemiologia da dor crônica no país são muito escassas. A dor crônica é caracterizada por um estado patológico das funções neurobiológicas, e pode ser definida quando apresenta duração de pelo menos 3 meses. Objetivos: Esta revisão sintetizou estudos existentes sobre a prevalência de dor crônica no Brasil e dos seus fatores associados para produzir uma estimativa recente e orientar as políticas de saúde pública . Métodos: Foram realizadas pesquisas nas seguintes bases de dados: Ovid Medline; Embase; Web of Science e BVS Regional/Lilacs, para identificar estudos transversais de base populacional de 2005 a 2020, as quais relataram prevalência de dor crônica no Brasil (mais de três meses). O risco de viés foi avaliado usando desenho, determinação do tamanho da amostra e seleção aleatória como questões essenciais. As estimativas de prevalência agrupadas foram calculadas para dor crônica nas populações geral e idosa. O protocolo foi registrado no Prospero (CRD42021249678). Resultados/Discussão: Dos 682 trabalhos identificados, 15 cumpriram nossos critérios de inclusão. A prevalência de dor crônica na população adulta geral variou de 23,02% a 41,4% (estimativa combinada 35,70%, IC 95%, 30,42 a 41,17) e foi descrita como moderada a intensa. Associou-se ao sexo feminino, idade avançada, menor escolaridade, atividade profissional intensa, consumo excessivo de álcool, tabagismo, obesidade central, transtorno de humor e sedentarismo. O Sudeste e as regiões Sul apresentaram maior prevalência. A prevalência no população idosa variou de 29,3% a 76,2% (estimativa combinada 47,32%, IC 95% ,33,73 a 61,11). Foi associada ao sexo feminino, menor escolaridade, situação econômica, sedentarismo e doenças crônicas. Além disso, esta população visitou médicos com mais frequência, teve mais distúrbios do sono e foi mais dependentes das atividades de vida diária. Quase cinquenta por cento de ambas populações com dor crônica relataram incapacidade induzida pela dor. Conclusão: A Dor Crônica é altamente prevalente no Brasil e associada a sofrimento significativo, incapacidade e controlado terapêutico inadequado.
Technisches Textil zum Propagationsschutz von Lithium-Ionen-Batterien
Authors: Hacker Christoph , Sieb David , Linz Marius , Linz Alexander , Knein-Linz Robert
Published: June 2022

Sicherheit und Zuverlässigkeit von elektrischen Speichersystemen sind essenziell zur Etablierung der Elektromobilität. Es werden Lithium-Ionen-Batterien eingesetzt, die im Havariefall eine Kaskade exothermer Reaktionen verursachen können. Ein technisches Textil mit einer funktionellen Beschichtung hat das Potenzial, dieses Risiko zu minimieren.
Der lange Weg zur technischen Masche
Authors: Kehry Stephan
Published: June 2022

Die Maschenbildung, also das Ineinandergreifen von Fadenschleifen, die aus einem oder mehreren Fäden gebildet werden, ist die Grundlage für Strick- und Wirkwaren. Die einfache maschinelle Herstellung und der breite Anwendungsbereich haben Maschenwaren zügig als Massenware etabliert. Die Qualität spielte dabei eine untergeordnete Rolle. Erst mit dem Aufkommen technischer Textilien wurde die „wertige Seite“ der Masche geboren. Insbesondere durch die dreidimensionalen Möglichkeiten des Textils konnten Eigenschaften abgebildet werden, die normalen Strukturen bislang verwehrt geblieben sind, wie z. B. Abstandsgewirke bei Matratzenbezügen oder Henkelplüsch bei Autohimmeln. Heute finden sich Maschenwaren in modernen Sportschuhen genauso wie bei Kunstlederapplikationen oder Geotextilien wieder.
Edeka-Kaufleute investieren mehr
Authors: Stockburger Manfred
Published: June 2022

Trotz der jüngsten Sorgen wegen der ausgefallenen EC-Karten-Terminals blickt Edekabank-Chef Maik Wandtke optimistisch nach vorn: Das Kreditgeschäft wächst weiter.
Dr. Oetker erwirtschaftet offenbar weniger Gewinn
Authors: Varnholt Hendrik
Published: June 2022

Die Kernsparte des Oetker-Konzerns verliert offenbar an Profitabilität. Der Dr. Oetker genannte Unternehmensteil erzielte im Jahr 2021 nach eigenen Angaben nur ein „noch auskömmliches Ergebnis“. Für 2022 warnt Dr. Oetker vor weiteren „stark zunehmenden“ Belastungen.
Kaffeerösterei Minges legt deutlich zu
Authors: Sachsenröder Delphine
Published: June 2022

Der Kaffeehersteller Minges will seine Marke bekannter machen. In der allgemeinen Krise rechnet sich das Familienunternehmen Chancen als Alternative zu den großen Marken aus.
Verteilungskampf um Feinkostsalate
Authors: Murmann Christoph
Published: June 2022

Der erwartete große Aufschlag von Signature Foods im deutschen Handel hat nach der Übernahme der Homann Feinkostsalate bisher nicht stattgefunden. Der einstige Marktführer hat im Gegenteil viel Umsatz verloren. Eine Marketing- und Vertriebsoffensive soll ab August die Wende bringen.
Kerrygold wächst unbeirrt
Authors: Murmann Christoph
Published: June 2022

Zwei Jahre Pandemie und die aktuell historisch hohen Preise für Butter haben dem Geschäft des Ornua-Konzerns und der deutschen Vertriebsgesellschaft nicht geschadet. Ihre Marke Kerrygold legt weiter zu.
Gutachterstreit im Zuckerkartellprozess
Authors: Bender Hanno
Published: June 2022

Nestlé, Katjes, Müller Milch und weitere Kläger fordern von den Zuckerkartellanten Schadenersatz in Millionenhöhe. Ein Gerichtsgutachter bestätigt kartellbedingt überhöhte Zuckerpreise. Doch die Beklagten halten den Sachverständigen für befangen.
PLMA präsentiert Produkt- und Packaging-Alternativen
Authors: Konrad Jörg , Lattmann Christian
Published: June 2022

Nach zweijähriger Corona-Zwangspause zeigten Handelsmarkenhersteller aus ganz Europa bei der „World of Private Label“ in Amsterdam wieder ihr ganzes Können. Etliche interessante Produktneuheiten sowie nachhaltige Verpackungslösungen waren zu bestaunen.
„Ideale Gelegenheit, sich mit Züchtern und Händlern auszutauschen“
Authors: Schaal René
Published: June 2022

Das Versuchsgut Kirschgartshausen nahe Mannheim wird seit über 150 Jahren von Südzucker gepachtet. Im Interview mit der agrarzeitung erklärt Gutsleiter Peter Risser, was den diesjährigen Austragungsort der DLG-Feldtage auszeichnet.
Phosphat zurück in den Kreislauf
Authors: Bach Steffen
Published: June 2022

Deutschland ist bei der Phosphatversorgung vollständig auf Importe angewiesen. Durch die Abtrennung aus Klärschlämmen soll die Abhängigkeit reduziert werden.
Anschauung am lebenden Objekt
Authors: Behme Dagmar
Published: June 2022

Unternehmen der Saatgutbranche haben die DLG-Feldtage vermisst. In diesem Jahr können sie endlich wieder einem größeren Publikum ihren züchterischen Fortschritt direkt an der Pflanze demonstrieren.
Vorführungen zeigen die Unterschiede
Authors: Dänzer Dieter
Published: June 2022

Die DLG-Feldtage 2022 warten mit einem noch einmal erweiterten, fachlich spannenden Vorführkonzept in der Landtechnik auf. Die Vorführungen der „Pflanzenschutzspritzen im Praxisvergleich“ sowie die Demoblöcke hinter den Kommunikationsflächen der Aussteller sind schon lange im Programm der Freilandveranstaltung und ermöglichen den Besuchern informative Quervergleiche.
Ideen für die Nische
Authors: Schirmacher Henrike
Published: June 2022

Da die DLG-Feldtage 2022 in direkter Nähe zur Pfalz – dem größten geschlossenen Anbaugebiet für Freilandgemüse in Deutschland – stattfinden, ist dieses Jahr ein Special zum Thema Feldgemüse geplant, das alles rund um den Anbau und die Vermarktung von Gemüse vom Acker in den Fokus stellen soll.
So gelingt der Wiedereinstieg ins Berufsleben
Authors: Brust Martin
Published: June 2022

Gutes Personal ist und bleibt knapp. Deshalb ist es sinnvoll, eingetretene Pfade bei der Personalsuche zu verlassen und sich auf andere Zielgruppen als nur Absolventen zu konzentrieren – zum Beispiel auf Menschen, die nach einer Pause wieder in den Beruf zurückkehren möchten.
Stakeholder perceptions of the proposed eco-culture resort in the Chelmsford Nature Reserve at Ntshingwayo Dam in Newcastle, South Africa
Authors:   , Nzimande Sibonelo Reverence
Published: June 2022

This study focuses on stakeholder perceptions of the proposed Eco-Culture Resort (ECR) in the Chelmsford Nature Reserve at Ntshingwayo Dam in Newcastle, South Africa, particularly with regard to how these relate to the potential economic impacts and benefits of this project. Fifty (50) respondents drawn from the ranks of three key stakeholder groups – government, business and community – were interviewed as part of this study. The selection of respondents was informed by the mesosystem and the intrinsic role of each respondent. Although structured, interviews comprised of open-ended questions which allowed respondents to share critical information based on individual experiences. Following purposive sampling, data was collected and analysed thematically. The study concluded that the three key stakeholders are aware of the proposed ECR, although their understanding thereof varies depending on their institutional affiliation and their relationship with it. Respondents perceived the planned ECR more in terms of what they believe its objective should be rather than what it actually is. Respondents also view the proposed resort as a tourist destination with a huge economic development potential for the Amajuba District and the province of KwaZulu-Natal as a whole, if implemented successfully. There is a strong feeling that this proposed development will enhance the level of environmental awareness among both would-be patrons and the broader community. Critically, respondents prioritised environmental conservation and public participation as key motivations for establishing the ECR. They fear that challenges may arise as a result of poor stakeholder engagement and poor planning. These fears are addressed by the recommendations of the study, which are to ensure that extensive stakeholder engagement takes place; the project is upgraded to an anchor project; the ECR is properly marketed; and proper infrastructural planning as well as ongoing post-development monitoring and evaluation takes place.
Chemotherapy induced renal and haematological toxicities in patients with invasive cervical cancer undergoing concurrent chemo-radiation
Authors:   , Motala Fathima
Published: June 2022

Cervical cancer is the most commonly diagnosed form of cancer in women of the developing world. Globally, the standardised treatment for women with invasive cervical cancer is concurrent chemo-radiation. Despite the survival benefit of concurrent chemo-radiation, there are concerns about associated toxicities and their harmful effects. Limited evidence shows the monitoring of the renal and haematological effects in invasive cervical cancer patients receiving concurrent chemo-radiation, compounded by women's biological vulnerability to human immunodeficiency virus (HIV), particularly in South Africa. In this prospective quantitative descriptive study, participants that presented for treatment were selected upon meeting the inclusion criteria. The study used a sample of 82 women, 32 (39%) of whom were HIV positive. Females between the ages of 21 and 75 years formed part of the study. All participants were undergoing concurrent chemo-radiation treatment at the Inkosi Albert Luthuli Central Hospital at the time of data collection. This study aimed to determine the renal and haematological toxicities associated with the chemotherapy component of concurrent chemo-radiation in patients with invasive cervical cancer, using renal and haematological biomarkers. The biomarkers, urea, creatinine and estimated glomerular filtration rate assessed renal toxicity. The full blood count biomarkers haemoglobin, white blood cells, platelets and absolute neutrophil count assessed haematological toxicity. The main finding was haematological toxicity in both HIV positive and HIV negative participants. No renal toxicity was found in this study among both the HIV positive and negative participants. Seventy (85%) of participants had stage II invasive cervical cancer. Ninety three percent of the cohort was diagnosed with invasive squamous cell carcinoma. The study found that the chemotherapy treatment completion rates for HIV negative and HIV positive participants were similar. Both groups were just as likely to complete the chemotherapy part of concurrent chemo-radiation. Based on the findings of this study, the same concurrent chemo-radiation protocol may be applied to both HIV negative and HIV positive women with invasive cervical cancer, however, further research using a larger population followed over a longer period is highly recommended.
Kapabilitas Badan Kependudukan dan Keluarga Berencana Nasional dalam Program Keluarga Berencana Ditinjau dari Collaborative Governance
Authors: Anggun Shintha Bella  , Marwiyah Sitti , Rahmadi Andi Nur
Published: June 2022

Penelitian ini bertujuan untuk mengetahui bagaimana kapabilitas Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) dalam Pengendalian Kuantitas Penduduk Di Desa Krucil, Kecamatan Krucil, Kabupaten Probolinggo. Fokus penelitian ini adalah langkah yang dilakukan oleh BKKBN dengan target pengendalian kelahiran dan penurunan angka kematian. Penelitian ini menggunakan metode kualitatif deskriptif. Data-data yang disajikan menggunakan data primer dan sekunder melalui observasi, dokumentasi, studi pustaka, dan wawancara. Hasil penelitian dianalisis dengan menggunakan analisis kualitatif. Hasil penelitian menunjukkan bahwa, BKKBN dalam pengendalian kuantitas penduduk sudah melakukan tugasnya secara maksimal, hal ini dapat dilihat dari penguatan akses pelayanan KB (Keluarga Berencana) dengan memberikan sosialisasi, pelatihan peningkatan kompetensi Manajerial dan Sosiokultura bagi tenaga Petugas Keluarga Berencana (PKB) dan Penyuluh Lapangan Keluarga Berencana (PLKB). Kemudian BKKBN juga telah memberikan pelatihan program Kependudukan Keluarga Berencana dan Pembangunan Keluarga (KKBPK) kepada civil society seperti tokoh agama, tokoh masyarakat, dan tokoh penting yang ada diwilayah Kecamatan Krucil. Dapat disimpulkan bahwa keberhasilan BKKBN tidak terlepas dari peran 3 elemen, yaitu elemen pemerintahan (government), elemen kelompok professional front-line (private sector), elemen masyarakat (society) selanjutnya disebut collaborative governance.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA OPERASIONAL LEMBAGA PERKREDITAN DESA (LPD) KABUPATEN BADUNG
Authors: Adi Widiyana I Putu , Krishna Yogantara Komang , Christin Dwitrayani Made
Published: June 2022

Lembaga Perkreditan Desa (LPD) is currently in the public spotlight following the bankruptcy of Lembaga Perkreditan Desa (LPD) in Badung Regency from 2015 to 2017. The purpose of this study was to determine the effect of productive asset growth (loans), third party funds (growth in savings and deposits), and number of customers (customers of credit, savings and deposits). The sample in this study was 62 Lembaga Perkreditan Desa (LPD). Determination of the sample using purposive sampling method. The results of this study indicate that the variable earning assets (credit provided) have an effect on operational performance (BOPO) which is indicated by a significance value of 0.004. Third party fund variables (savings) have an effect on operational performance (BOPO) which is indicated by a significance value of 0.007. Variables of third party funds (deposits) have an effect on operational performance (BOPO) indicated by a significance value of 0,000. The variable number of credit customers has an effect on operational performance (BOPO) which is indicated by a significance value of 0.023. The variable number of savings customers has an effect on operational performance (BOPO) which is indicated by a significance value of 0.006. Likewise, the variable number of deposit customers has an effect on operational performance (BOPO) which is indicated by a significance value of 0.005. Simultaneous testing results prove that the variable growth in earning assets (loans), third party funds (growth in savings and deposits) and the number of customers (customers of credit, savings, and deposits) together influence the operational performance of Village Credit Institutions (ratio BOPO) in Badung Regency.Keywords: credit, savings, deposits, customers, performance.
PENGARUH MOTIVASI, TINDAKAN SUPERVISI, PELATIHAN PROFESI, DAN PENGALAMAN AUDIT TERHADAP PROFESIONALISME AUDITOR PADA BADAN PEMERIKSA KEUANGAN (BPK) RI PERWAKILAN PROVINSI BALI
Authors: Clara Alverina  , Made Yudi Darmita
Published: June 2022

Auditor professionalism is an attitude to maintain professional status and maintain a public image of himself, responsible to himself or responsible to applicable legal provisions. This study aims to examine how motivation (X1) influences auditor professionalism (Y), how supervision (X2) influences auditor professionalism (Y), how professional training (X3) influences auditor professionalism (Y) and how audit experience (X4) influences auditor professionalism (Y) and how the influence of motivation, supervision actions, professional training and audit experience on auditor professionalism at the BPK RI Representative of Bali Province. In this study using a purposive sampling method, namely auditors who worked more than 1 year at the BPK RI Representative of the Province of Bali. The population in this study were 47 people. Data analysis techniques in this study used Data Quality Test, Classical Assumption Test, t Test, F Test and Multiple Linear Regression Analysis. The results of this study indicate that motivation, supervision actions, and professional training have an effect on auditor professionalism while audit experience has no effect on auditor professionalism. And motivation, supervision, professional training, and audit experience together have an effect on auditor professionalism.Keywords: motivation, the act of supervision, professional training, audit experience, and auditors professionalism.
KINERJA DEPARTEMEN AKUNTANSI HOTEL BINTANG 5 DI DENPASAR DITINJAU DARI KOMITMEN, KOMPENSASI, KOMPETENSI, DAN MOTIVASI
Authors: Noni Mirantika  , Yudana Adi I Ketut
Published: June 2022

The success and progress of a company is very much determined by the existence and existing human resources in controlling the company's operational activities. The accounting department as a central part in controlling operational activities is required to have good performance for the sustainability of the company. And it is appropriate for the management to pay attention to the accounting department employees by strengthening employee commitment, providing appropriate compensation, good competence and in accordance with their fields, as well as providing motivation that will improve employee performance. This research was conducted in the accounting department of 5-star hotels in Denpasar which aims to determine the influence of commitment, compensation, competence, and motivation on the performance of accounting department employees both influence partially or simultaneously. Data collection techniques are done by distributing questionnaires to respondents. The population in this study were 154 employees of the accounting department of a 5-star hotel in Denpasar. The sample used in this study were 129 employees. The sampling technique used in this study used a purposive sampling technique. Data analysis techniques used descriptive analysis, instrument test, classical assumption test, multiple linear regression analysis, t statistical test, f test, and test the coefficient of determination (R2). The results of the analysis show a regression model Y = 8.860 + 0.197X1 + 0.197X2 + 0.220X3 + 0.183X4. The conclusions obtained are commitment (X1), compensation (X2), competence (X3), and motivation (X4) partially and simultaneously have a positive and significant effect on the performance of the accounting department (Y). The magnitude of the influence of commitment (X1), compensation (X2), competence (X3), and motivation (X4) on the performance of the accounting department is 63.0% and the remaining 37.0% is influenced by other variables not examined in this study.Keywords: commitment, compensation, compensation, competence, motivation, performance.
PENGARUH KESADARAN WAJIB PAJAK, TARIF PAJAK UMKM DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI KANTOR PELAYANAN PAJAK PRATAMA BADUNG UTARA
Authors: Catur Septirani Ni Kadek , Krishna Yogantara Komang
Published: June 2022

Taxpayer compliance is the necessary attitude to support the taxpayer for the orderly observance of taxation regulations. The issues raised in this study are whether taxpayer awareness (X1), MSME tax rate (X2) and tax sanctions (X3) have an effect on MSME (Y) Taxpayer compliance in Tax Office North Badung. The population of this study amounted to 3,350 taxpayer taxpayers who had deposited its income tax in 2018. The study used the Slovin formula which was later sampled in 97. The data analysis techniques used are instrument tests, classical assumption tests, multiple linear regression analyses, hypothesis tests. The results of the analysis showed a regression model Y = 5,064 + 0.211 (X1) + 0.270 (X2) + 0.463 (X3). The conclusion that obtained is a taxpayer awareness (X1) has not partially had an influence on the taxpayer compliance (Y) in Tax Office North Badung which is shown in significance value of 0.072 greater than 0.05. The MSME tax rate (X2) and taxation sanctions (X3) partially have a positive influence on SMSE taxpayer compliance (Y) in Tax Office North Badung, this can be seen in the significance value of 0.000 and 0.019 smaller than 0.05. The magnitude of the influence of taxpayer Awareness (X1), MSME tax rate (X2) and tax sanctions (X3) against MSME taxpayer compliance (Y) in Tax Office North Badung amounted to 69.9% and the remaining 33.1% are influenced by other variables not researched in the study This. The free variables that have a dominant influence on MSME taxpayer compliance can be seen at the value of Standardized Coefficients Beta is a variable of taxation sanctions (X3) of 0.442.
PENGARUH SISTEM INFORMASI AKUNTANSI, PEGENDALIAN INTERNAL DAN MOTIVASI KERJA TERHADAP KINERJA KARYAWAN PADA PT. BPR ADIARTHA UDIANA
Authors: Ni Kadek Swahyuni Margareta , Adnantara K. Fridagustina
Published: June 2022

The purpose of this study was to determine the effect of accounting information systems (X1) on employee performance (Y) at PT. BPR Adiartha Udiana, the influence of internal control (X2) on employee performance (Y) at PT. BPR Adiartha Udiana, the effect of work motivation (X3) on employee performance (Y) at PT. BPR Adiartha Udiana, and the effect of simultaneous accounting information system (X1), internal control (X2), work motivation (X3) on employee performance (Y) at PT. BPR Adiartha Udiana. The population in this study amounted to 46 people. The data analysis technique used is multiple linear regression analysis. The conclusion obtained is that the accounting information system (X1) partially has no influence on employee performance (Y) at PT. BPR Adiartha Udiana indicated at a significance value of 0.729 greater than 0.05. Internal control (X2) and work motivation (X3) partially have a positive influence on employee performance (Y) at PT. BPR Adiartha Udiana, this can be seen at a significance value of 0.041 and 0.016 smaller than 0.05. Accounting information system (X1), internal control (X2) and work motivation (X3) have a simultaneous effect on employee performance (Y) at PT. BPR Adiartha Udiana indicated at a significance value of 0,000 smaller than 0,005. The magnitude of the influence of accounting information systems, internal control and work motivation on employee performance at PT. BPR Adiartha Udiana amounted to 67.7% and the remaining 33.3% was influenced by other variables not examined in this study.
PENGARUH PEMANTAUAN, PENAKSIRAN RISIKO DAN AKTIVITAS PENGENDALIAN TERHADAP PERILAKU ETIS KARYAWAN DALAM SISTEM PENGGAJIANA PADA PT BALI INSAN PERKASA
Authors: Intan Sari Ni Made , Kusuma Dewi Tiara , Ernila Junpisa Ni Made
Published: June 2022

behavior in the payroll system, (2) the effect of risk assessment on employee ethical behavior in the payroll system, (3) the effect of control activities on employee ethical behavior in the payroll system and (4) influence Simultaneous monitoring, risk assessment and control activities for employee ethical behavior in the payroll system. This research was conducted at PT Bali Insan Perkasa with a total sample of 45 people. The sampling technique uses nonprobability sampling techniques. The type of research used in this study is quantitative data while the data source is primary data. The method of data collection is done using a questionnaire. The data analysis technique uses multiple linear regression analysis with the help of SPSS Version 21.00. The results of this study indicate that (1) monitoring does not affect the ethical behavior of employees in the payroll system, (2) risk assessment does not affect the ethical behavior of employees in the payroll system, (3) control activities affect the ethical behavior of employees in the payroll system and (4 ) monitoring, risk assessment and control activities simultaneously influence the ethical behavior of employees in the payroll system.
PENGARUH LIKUIDITAS, REPUTASI KAP, OPINI AUDIT TAHUN SEBELUMNYA DAN UKURAN PERUSAHAAN TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2016-2018
Authors: I Gusti Ayu Intan Iswari  , Made Yudi Darmita
Published: June 2022

The going concern audit opinion is an audit opinion that issued by an auditor to ascertain the continuity of the companies. The continuity of the companies affected by internal’s problems in the company itself like financial condition, human resource, company culture, the knowledge of technology, internal’s supervision, and it could be some problem outside the company like market, monetary conditions, social, political, etc. Some research showed that many factor which encourage an auditor to publish going concern audit opinion are different and the result is not conclusive. Therefore, this research aims to re-examine the factors that affected going concern audit opinion. The factors which examine in this research are liquidity, the reputation of public accountant firm, last year audit opinion, and firm size. This research used manufacturing companies in Indonesian Stock Exchange year 2016-2018 as sample. As the result of purposive sampling, obtained a total of 48 manufacturing companies that fit with the sample criterias. The examine of hypotheses in this research used logistic regression analysis. The result of this research showed that going concern audit opinion affected by liquidity and last year audit opinion, and not affected by the reputation of public accountant firm and firm size.
PENGARUH LOCUS OF CONTROL, PENGALAMAN, SKEPTISME PROFESIONAL, DAN TIME BUDGET PRESSURE TERHADAP KUALITAS AUDIT PADA KANTOR AKUNTAN PUBLIK DI BALI
Authors: Putu Yulia Suwantari  , I Ketut Yudana Adi
Published: June 2022

This study aims to determine the effect of locus of control, experience, professional skepticism, and time budget pressure on audit quality of the Public Accounting Firm in Bali. The population on this study is the auditor who works at the Public Accounting Firm in Bali that registered in the Directory Indonesian Institute of Certified Public Accountants (IICPA) in 2019 with population is 107 auditors. Sampling technique use non probability sampling technique that is purposive sampling. The sample in this study is 67 auditors. Data collection technique use interview and questionnaire. Data analysis technique use statistics using the SPSS (Statistical Package for Social Sciences) application program. Tests conducted include: instruments test, classic assumption test, multiple linear regression analysis, statistical test t, statistical test F, and coefficient of determination test (R2 ). The result shows that partially locus of control, experience, professional skepticism, and time budget pressure have positive and significant effect on audit quality of the Public Accounting Firm in Bali. Locus of control, experience, professional skepticism, and time budget pressure simultaneously affect audit quality of the Public Accounting Firm in Bali.
PENGARUH KOMPONEN PENGENDALIAN INTERN TERHADAP EFEKTIVITAS PEMBERIAN KREDIT PADA LEMBAGA PERKREDITAN DESA (LPD) DI KABUPATEN TABANAN
Authors: Desak Made Widya Paramitha Swari  , Komang Krishna Yogantara  , Agus Atmaja Negara I Putu
Published: June 2022

This study aims to analyze the influence of the control environment, risk assessment, control activities, information and communication, and monitoring of the effectiveness of credit granting at the Village Credit Institution (LPD) in Tabanan Regency. Data collection methods are done by observation, interviews, and questionnaires. The number of respondents in this study was 50 respondents, in distributing questionnaires using purposive sampling technique. Based on the F test used to test whether the regression model used is fit, if the significant value> α = 0.05 then the hypothesis is rejected, which means the regression model is not fit. If the significant value <α = 0.05, the hypothesis is accepted, which means the fit regression model. F test results show a significant value of 0,000 which means less than 0.05 then the hypothesis is accepted, which means five independent variables namely the control environment (X1), risk assessment (X2), control activities (X3), information and communication (X4) and monitoring (X5), simultaneously have a positive effect on the dependent variable, namely the effectiveness of credit (Y). Likewise with the t test, if a significant level of t α α = 0.05 H0 is rejected and H1 is accepted, if a significant level of t> α = 0.05 H0 is accepted and H1 is rejected. From the results of the t test it can be seen that five independent variables namely the control environment (X1), risk assessment (X2), control activities (X3), information and communication (X4) and monitoring (X5), have a partially positive effect on the dependent variable namely the variable the effectiveness of granting credit (Y) because it has a significantly smaller value of 0.05.
PENGARUH KUALITAS AUDIT, KEPEMILIKAN PUBLIK, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK
Authors: Gusti Ayu Novy Sumardeni  , Gde Herry Sugiarto Asana
Published: June 2022

Tax aggressiveness is a specific activity, including transactions that aim to reduce corporate tax obligations. The purpose of this study is to obtain empirical evidence about the effect of audit quality, public ownership, and corporate social responsibility on tax aggressiveness measured using cash effective tax rates. The study was conducted on manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2018 period. Determination of the sample using non-probability sampling method with purposive sampling technique and obtained 34 manufacturing companies. The analysis technique used is multiple linear analysis. Based on the results of the analysis concluded that audit quality has a negative effect on tax aggressiveness, public ownership has a negative effect on tax aggressiveness, and corporate social responsibility has a negative effect on tax aggressiveness.
PENGARUH KUALITAS INFORMASI AKUNTANSI, PERSEPSI KONTROL PERILAKU, DAN PENGETAHUAN INVESTASI TERHADAP INTENSI INVESTOR DALAM PEMILIHAN SAHAM DI GI-BEI UNIVERSITAS TRIATMA MULYA
Authors: Luh Lia Maharani  , I Ketut Yudana Adi
Published: June 2022

This study aims to determine the effect of the quality of accounting information, perceptions of behavioral control, and knowledge of investment on investor intentions in stock selection at Galeri Investasi Bursa Efek Indonesia Universitas Triatma Mulya. The population of this study is the investor of GI-BEI Universitas Triatma Mulya. Samples taken based on non-probability sampling technique using questionnaires as many as 40 respondents. The method of analysis is done using Multiple Linear Regression Analysis. The results showed that the quality of accounting information has a positive and significant effect on investor intentions in stock selection, behavior control perceptions have a positive and significant effect on investor intentions in stock selection, and knowledge of investment has a positive and significant effect on investor intentions in stock selection.
PROSEDUR PENANGANAN BARANG BAWAAN TAMU GROUP PADA SAAT CHECK IN OLEH BELLBOY DI HOTEL CONRAD BALI RESORT AND SPA NUSA DUA
Authors: Kadek Ananta Kesuma  , I Made Suwitra Wirya  , Ni Luh Putu Sri Widhiastuty
Published: June 2022

This research aims to describe the procedure of handling group check in guests wnd the barriers Each staff would like to give best service to guests including bell boy staff in Conrad Bali Resort and Spa is one of the hotels in Nusa Dua, Bali t. Satisfying service to guests shows employee professionalism in service to guests. In serving guests the check in bell boy group has an important role in achieving first-time guest satisfaction. As a Bell Boy staff handling items is very important because guest goods contain very valuable things and must be sent according to the room number that the guest has received and in accordance with standard operational procedures. Not only delivering goods, a bell boy can promote hotels and sell facilities owned. The author conducted research at Conrad Bali Resort and Spa with qualitative descriptive analysis. The author finds that the oprational procedure standard in handling the guests' luggage is checked in, a bell boy is very influential in working as a reference in implementing the bell boy according to his duties and responsibilities. A bell boy works based on operational standard procedures but in its implementation without following step by step the rules exist on the grounds that the situation and conditions when we serve goods and guests get constraints such as items that very much make goods late and guests assume they have lost their goods The bell boy must identify the item and lack professionalism in handling goods reduces the risk of errors that occur. In accordance with the management's research or supervisor will provide training to a bell boy and always monitor the service of a bell boy, with the aim of the bell boy staff knowing the importance of operational standard procedures to maintain the quality of service at Conrad Bali Resort and Spa.