bluuebunny/crossref_metadata_2025 huggingface dataset:
A rare case of concurrent JAK2V617F-positive essential thrombocythemia, multiple myeloma, and colorectal adenocarcinoma
Authors: Zhang Fenghong , Chen Yu , Huang Dongping , Chen Suning
Published: September 2024

Multiple myeloma (MM), essential thrombocythemia (ET), and colorectal adenocarcinoma (CA) are three distinct diseases. The co-occurrence of MM, ET, and CA in a single patient is exceedingly rare. Our study presents a remarkable case involving a 75-year-old patient who was simultaneously diagnosed with these three diseases. The JAK2V617F mutation was detected in the bone marrow with a variant allele frequency (VAF) of 13.38%, whereas the isolated CD138-positive plasma cells exhibited a significantly lower VAF of 0.38%. This notable difference implies the potential for separate origins of MM and ET. Additionally, the patient responded well to a bortezomib-based treatment regimen, despite the absence of specific therapy for ET. We believe that our findings add new understanding to these rare diseases and encourage further research in this area.
Perspectives on managing patients with Down’s syndrome among orthodontists in Saudi Arabia: A vignette and a COM-B analysis study
Authors: Abed Hassan , Taju Waleed
Published: September 2024

OBJECTIVE:

This study aims to explore perspectives on managing patients with Down’s syndrome among orthodontists in Saudi Arabia using a vignette study and COM-B model.

METHODS:

This was a cross-sectional study for orthodontists working in Saudi Arabia. Participants were asked about their demographic data. Vignette (clinical scenarios) and COM-B model (C: capability, O: opportunity, M: motivation, and B: behavior) were used to assess orthodontists’ perspectives regarding the management of patients with Down’s syndrome. A model of Alpha (Cronbach) was used to study the properties of measurement scales. A Pearson’s correlation coefficient was used to correlate variables represented by means. An independent t-test and one-way ANOVA, with least significant difference (LSD) as a post hoc test, were used to compare two group means and more than two groups, respectively.

RESULTS:

Most participants (n = 70, 85.4%) reported that they had no training/exposure to dealing with Down’s syndrome patients during their orthodontic clinical training. Participants reported an average of 3.82 (SD = 1.1) when treating moderate Down’s syndrome and 2.48 (SD = 1.4) when treating severe Down’s syndrome with mild occlusion discrepancies. Participants also showed that their behavior and attitude are significantly related to their capability, opportunity, and motivation regarding the management of patients with Down’s syndrome. The average reported agreement ranges from 2.46 (SD = 1) for the hypoplasia of the mandible to 4.38 (SD = 0.8) for the congenitally missing teeth.

CONCLUSION:

This study found that orthodontists in Saudi Arabia showed low confidence levels to manage Down’s syndrome patients with moderate and severe challenging behavior. Despite this, the likelihood of increasing their confidence levels and attitude regarding the management of patients with Down’s syndrome increased by increasing their capability, opportunity, motivation, and knowledge in this field.
Influence of different types of mouthwashes on force decay of elastomeric chain recommended in SARS-COV-2 pandemic
Authors: Salih Al Qassar Sarmad S. , Ismael Afnan Jamaluddin , Dewachi Zaid Br.
Published: September 2024

OBJECTIVES:

This study aimed to compare the force decay of the power-chain elastics after exposure to anti-coronavirus 2019 (COVID-19) antiseptic mouthwashes at different intervals.

METHODS:

A total of 300 power-chain pieces were used from American Orthodontics (AO) and Dentaurum (D) brands. Each piece composed of five loops that were selected to simulate canine retraction distally. The samples were randomly grouped according to immersion in the tested mouthwashes 0.2% povidone-iodine (PVP-I), 1% hydrogen peroxide (H2O2), and 0.2% chlorhexidine (CHX) and cetylpyridinium chloride (CPC). The maximum tensile load failure testing (MTLT) was assessed at six time points (zero, one hour, 24 hours, 1, 2 and 4 weeks). Analysis of variance (ANOVA) and Tukey’s post hoc tests were used to analyse the data, where P < 0.05.

RESULTS:

Significant differences in MTLT of power-chain elastics used at different immersion intervals were observed. MTLT, in each tested group, decreased significantly as the immersion time increased with significant differences among the tested mouthwashes at each time point. H2O2 group displays a maximum force decay throughout the time intervals for both brands, in contrast to CPC group, which shows less degradation over time.

CONCLUSION:

Both brands are decade over time during exposure to the tested mouthwashes. CPC mouthwashes is a good option to be described for orthodontic patient during COVID-19 pandemic, whereas H2O2 mouthwashes should be avoided.
Evaluation of effects of different sizes and shapes of attachments during rotation, tipping, and torquing in clear aligner therapy – A finite element study
Authors: Pede Krutadnya , Shetty Pravin , Ranjan Alok , Khan Waseem , Patil Harshal , Mishra Harsh
Published: September 2024

OBJECTIVE:

To evaluate the effect of different shapes and sizes of attachments used for rotation, tipping, and torquing tooth movement in clear aligner therapy.

MATERIAL AND METHODS:

Using computer-aided design/computer-aided manufacturing technology, 15 replicas of the upper right human canines were produced. Finite element analysis (FEA) was utilized to mimic tooth movement by applying a constant force of 2.942 N to these models, which contained various forms and sizes of composite attachments. Analysis was done on the stress on different dental structures and the displacement of the attachments.

RESULTS:

The outcomes demonstrated that tooth movement during clear aligner treatment was considerably impacted by attachment size and shape. Rectangular beveled attachments with dimensions of 3.5 mm × 1.2 mm × 3.5 mm showed the greatest rotating mobility. Triangular beveled attachments with dimensions of 5 mm by 0.8 mm by 2 mm produced the most displacement during tipping motion. For torquing motions, rectangular power ridge attachments with dimensions of 0.5 mm × 0.5 mm × 5 mm worked well.

CONCLUSION:

The size and geometry of composite attachments were shown to be extremely important in regulating tooth movement during clear aligner treatment, according to this FEA research. Greater displacement is produced when smaller attachments with less surface area dissipate more force. When using clear aligner therapy, orthodontists may optimize treatment plans, shorten treatment times, and provide more predictable results by having a better understanding of the biomechanics of various attachment designs.
Comprehensive evaluation of early shear bond strength and antimicrobial activity in orthodontic adhesives enhanced with salvadora persica oil
Authors: Abdulhadi Amir , Al Qassar Sarmad S. Salih , Mohammed Ahmed Mudhafar
Published: September 2024

OBJECTIVES:

This study investigates the mechanical properties and antimicrobial efficiency of orthodontic adhesive modified with Salvadora persica (SP) oil, including adhesive remnant index (ARI) and shear bond strength (SBS), specifically antimicrobial efficacy against Streptococcus mutans.

METHODS:

Forty freshly extracted human premolars were recruited. They were classified into four groups according to the concentration of SP oil added to Heliosit orthodontic adhesive where the control group was with no adhesive modification, alongside three experimental groups, wherein SP oil was integrated into the adhesive at concentrations of 1%, 3%, and 5% weight/weight, respectively. The tooth buccal surface was etched by phosphoric acid gel (37%). The orthodontic brackets utilized were standard stainless steel edgewise 22”. The brackets were bonded with Heliosit by Woodpecker LED light cure for 20 sec. The SBS was assessed using a universal testing machine, and ARI was inspected by a stereomicroscope at 20X magnification power. The antimicrobial activity against Streptococcus mutans was evaluated. The statistical analyses, analysis of variance (ANOVA), and Kruskal-Wallis and Duncan were performed where P ≤ 0.05.

RESULTS:

The findings indicated that among the experimental groups, the 3% SP oil group exhibited the highest mean SBS value, following closely behind the control group. Conversely, the mean SBS was lowest for the SP group with a 5% concentration. However, ANOVA and Kruskal-Wallis tests revealed no significant differences between groups (P ≥ 0.275, 0.069), respectively. Antimicrobial tests demonstrated a concentration-dependent antibacterial effect, the 5% group exhibiting the highest efficacy.

CONCLUSION:

Orthodontic adhesive modified with SP oil maintains favorable SBS while demonstrating antimicrobial effects against Streptococcus mutans.
Clinical effectiveness of customized versus noncustomized orthodontic appliances: A systematic review
Authors: Yassir Yassir A. , Sofar Mostafa K. , McIntyre Grant T. , Bearn David R.
Published: September 2024

OBJECTIVE:

To evaluate the clinical effectiveness of treatment with customized compared to noncustomized fixed orthodontic appliances.

METHOD:

A comprehensive search was performed using 13 databases until February 20, 2024. Study eligibility criteria were based on studies that compared orthodontic treatment with customized fixed appliances (labial or lingual) with noncustomized appliances. All ages and types of malocclusions were included.

RESULTS:

The search identified 95 studies, of which only four fulfilled the inclusion criteria. Three studies compared labial customized brackets with self-ligating brackets, while one study compared lingual customized brackets with labial conventional brackets. There were no significant differences between these systems for treatment duration, outcome, number of appointments, analgesic consumption, patient satisfaction, and the archwire bends requirement. On the other hand, treatment planning was longer and the finishing and detailing phase was shorter in the customized appliances. There was a greater tendency for mandibular incisor proclination and bracket repositioning in the noncustomized appliances group and a greater number of bracket failures, complaints, and requirements for archwire changes in the customized appliances. Qualitative synthesis was applied due to heterogeneity in investigating the difference between the two appliance systems.

CONCLUSION:

Based on the current limited evidence, the clinical effectiveness of customized and noncustomized orthodontic appliances was similar for the majority of clinical outcomes. Further high-quality clinical studies are required to confirm this finding.

CLINICAL RELEVANCE:

Proper treatment planning and clinical management are the key factors for adequate outcomes apart from the type of appliance used.
Estimating the validity of Tanaka–Johnston and Moyer’s analysis of a Saudi sample
Authors: Al-Fraidi Ahmad A. , Habeeb Abdulsamad Talaat , Alserhani Sarah Awadh , Al-Kaki Raood Talal , Alkhathami Saleh Saeed , Bafaqeeh Hadeel Ahmed
Published: September 2024

OBJECTIVES:

Accurate estimation of unerupted permanent canines and premolars is a crucial step for effective orthodontic treatment planning during mixed dentition. This study aimed to evaluate the validity of Moyers’ charts and the Tanaka–Johnston equation in predicting tooth sizes in a sample of the Madina population in Saudi Arabia and propose a new regression equation.

METHODS:

Dental casts from 219 subjects (113 males and 106 females) were analyzed. Actual mesiodistal tooth widths were measured using digital calipers with an accuracy of 0.01 mm. Moyers’ and Tanaka–Johnston predictions were compared with actual measurements, and a new set of prediction equations was developed.

RESULTS:

Tanaka–Johnston predictions consistently overestimated the actual measurements, exhibiting a difference of 1.20 mm for maxillary canines and premolars and a difference of 1.25 mm for mandibular teeth. The Moyers chart showed gender-specific variations with males aligning with the 50th percentile and females aligning with the 65th percentile for upper arches and the 50th percentile for lower arches. Newly derived linear regression equations were established for predicting the sum of upper and lower canines and premolars for the Madina population.

CONCLUSION:

The study highlights limitations in the Moyers and Tanaka–Johnston methods used for the current sample as both methods overestimated tooth sizes. New regression equations were developed to offer a more accurate approach for predicting tooth sizes for the study sample.
Femoral and tibial phenotypes of varus alignment in a Southeast Asian arthritic population: a descriptive study
Authors: Wan Joseph Jon Yin , Yow Lina Pei Shi , Cheong Nian Kai , Koh Don Thong Siang , Soong Junwei , Lee Kong Hwee , Bin Abd Razak Hamid Rahmatullah
Published: September 2024

Introduction:

Knowledge of femoral and tibial morphology is important for patient-specific surgery in both joint reconstruction and preservation procedures. Studies evaluating morphological variance in femoral and tibial alignments in Asian populations are scarce. This is the first descriptive study evaluating the femoral and tibial phenotypes of varus alignment in a Southeast Asian population.

Methods:

Long-leg coronal standing radiographs of 2021 limbs were obtained, and the hip–knee–ankle angle, mechanical lateral distal femoral angle, medial proximal tibial angle and joint line convergence angle were measured. Joint line obliquity was calculated, and the knees were classified according to the Coronal Plane Alignment of Knee (CPAK) classification. Descriptive analyses on alignment parameters and demographic data (age, gender, ethnicity and body mass index [BMI]) were performed and entered into a linear regression model.

Results:

The highest frequency of limb alignment in the population was found to be CPAK type I (52.71%, n = 1003). Tibial varus was the largest contributor of varus malignment. Of the varus knees (n = 1247), varus deformity was found solely in the tibia (68.60%), solely in the femur (2.07%) and was contributed by both the femur and the tibia (4.97%). In the linear regression model, BMI was found to be a strong determinant for femoral varus (P = 0.004) and joint line incongruence (P < 0.001).

Conclusion:

The findings of this study will be important to surgeons during planning for joint preservation procedures (such as corrective osteotomies) and joint arthroplasties to restore alignment.
Universality for tropical and logarithmic maps
Authors: Corrigan Gabriel , Nabijou Navid , Simms Dan
Published: September 2024

We prove that every toric monoid appears in a space of maps from tropical curves to an orthant. It follows that spaces of logarithmic maps to Artin fans exhibit arbitrary toric singularities: a virtual universality theorem for logarithmic maps to pairs. The target rank depends on the chosen singularity: we show that the cone over the 7-gon never appears in a space of maps to a rank 1 target. We obtain similar results for tropical maps to affine space.

Comment: 22 pages. Comments welcome. v4: Published version in journal style
PENGARUH KOMITE AUDIT, REPUTASI KAP, DAN OPINI AUDIT TERHADAP AUDIT DELAY
Authors: Daeli Sadari , Widiyati Dian
Published: September 2024

This research aims to determine the influence of the audit committee, KAP reputation and audit opinion on audit delay in non-primary consumer sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. This research method uses a quantitative associative design. The population used in this research is non-primary sub-consumer companies listed on the Indonesia Stock Exchange. Sample selection was carried out using the purposive sampling method. The sample used in this research was 77 non-primary consumer sub-sector companies in 2019-2022. The data method used in this research is multiple linear regression analysis, classical assumption tests which include normality tests, multicollinearity tests, heteroscedasticity tests and autocorrelation tests. Significant tests include the t statistical test and f test, coefficient of determination using Eviews 12. The results of this research indicate that the audit committee has no effect on audit delay. The results of this research show that KAP reputation has an effect on audit delay. The results of this research also show that audit opinion has no effect on audit delay
PENGARUH SET KESEMPATAN INVESTASI, ARUS KAS BEBAS, KEPEMILIKAN INSTITUSIONAL, DAN STRUKTUR MODAL TERHADAP NILAI PERUSAHAAN
Authors: Harwanto Salsabila Fadhilah Farah , Imronudin Imronudin
Published: September 2024

This study aims to analyze the effect of investment opportunity set, free cash flow, institutional ownership, and capital structure on firm value. The research method used is associative quantitative with purposive sampling data collection techniques. The population of this study is the JII70 indexed companies between 2020-2022. After curating, there were 35 companies that met the criteria with a total of 105 samples. The analysis tool used is Eviews. The results showed that the investment opportunity set had no significant effect on firm value, while free cash flow, institutional ownership, and capital structure had a positive and significant effect on firm value
PENGARUH STRUKTUR KEPEMILIKAN, AUDIT FEE DAN AUDIT REPORT LAG TERHADAP INTEGRITAS LAPORAN KEUANGAN
Authors: Louw Febriana , Indah Nopiani
Published: September 2024

This study aims to investigate the impact of ownership structure, audit fees, and audit report lag on the integrity of financial statements. This research is of an associative nature employing a quantitative approach. The research sample consists of companies in the industrial sector listed on the Indonesia Stock Exchange during the period 2017-2021. Using purposive sampling method, 10 companies were selected as the research sample. The data analysis technique employed in this research is multiple linear regression analysis assisted by Statistical Product and Service Solution (SPSS) version 25. The research findings indicate that ownership structure has a negative impact on the integrity of financial statements, audit fees do not have an impact on the integrity of financial statements, while audit report lag has a positive impact on the integrity of financial statements in companies in the industrial sector listed on the Indonesia Stock Exchange
PENGARUH KARAKTERISTIK KEUANGAN DAN STRUKTUR KEPEMILIKAN TERHADAP KINERJA KEUANGAN PERUSAHAAN
Authors: Rachmadhani Maizin , Triyono Triyono
Published: September 2024

This study aims to analyze and test whether there is an influence of financial characteristics and ownership structure on the company's financial performance. This research uses a quantitative approach as its method. The population in this study were property and real estate companies whose data were obtained from the IDX in 2020-2022. In collecting samples, this study uses criteria in determining the sample so that 41 samples are obtained based on the specified criteria. The results prove that liquidity has no effect on the company's financial performance, solvency affects the company's financial performance, activity affects the company's financial performance, institutional share ownership has no effect on the company's financial performance, and managerial share ownership affects the company's financial performance
PENGARUH KARAKTERISTIK KEUANGAN PERUSAHAAN, STRUKTURAL KEPEMILIKAN, DAN DAMPAK COVID-19 TERHADAP KINERJA PERUSAHAAN DAN NILAI PERUSAHAAN
Authors: Febriyanti Amaria , Triyono Triyono
Published: September 2024

This study aims to analyze the influence, financial characteristics, structural ownership and covid-19 on company value with company performance as an intervening variable in food and baverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019-2022 period. The population in this study is manufacturing companies engaged in the food and beverage sector. Sampling is done using purposive sampling. This research method uses multiple linear regression. Sobel test in this study was used to analyze indirect influence on work performance as an intervening variable. The results of the study concluded that liquidity, solvency, capital expenditure, and managerial ownership affect company performance, while Covid-19 and institutional ownership do not affect company performance. Company performance affects company value, while Covid-19, liquidity, solvency, capital expenditure, managerial ownership and institutional ownership have no effect on company value. The company's performance cannot mediate covid-19, liquidity, solvency, capital expenditure, managerial ownership and institutional ownership of the company's value in the food and baverage sub-sector companies
PENGARUH LEVERAGE, PROFITABILITAS, DAN STRUKTUR MODAL TERHADAP PAJAK PENGHASILAN BADAN DENGAN BIAYA OPERASIONAL SEBAGAI VARIABEL MODERASI STUDI KASUS SEKTOR PERUSAHAAN KEUANGAN
Authors: Sekartaji Citra Dewi Putri , Arifin Atwal
Published: September 2024

In the tax system, corporate income tax is a significant type of tax. Law number 36 of 2008 concerning income tax states that corporate income tax is imposed on tax subjects for income received or earned in the tax year. It is necessary to understand how certain factors can influence the amount of income tax that must be paid by financial sector companies registered on the IDX in the 2019-2022 period. The factors that are the focus of the research are leverage (debt ratio), company profitability, and capital structure. Apart from that, the research will also examine whether operational costs act as a moderating variable that can influence the relationship between leverage, profitability, and capital structure and corporate income tax. This research aims to analyze and test the influence of Leverage, Profitability and Capital Structure which have a positive and significant influence on corporate income tax
PENGARUH RISIKO PERUSAHAAN, INTENSITAS ASET TETAP, UKURAN PERUSAHAAN, PERTUMBUHAN PENJUALAN, DAN KOMITE AUDIT TERHADAP TAX AVOIDANCE
Authors: Kumara Nyoman Sekar Perwita Ari , Trisnawati Rina
Published: September 2024

This research aims to test whether there is an influence of company risk, fixed asset intensity, company size, sales growth, and audit committee on tax avoidance. The population in this research is property and real estate companies listed on the Indonesia Stock Exchange in 2018 - 2022, totaling 92 companies. The number of samples in this study was 57 samples. The sampling technique uses a purposive sampling method. The research method used is quantitative with data sources in the form of secondary data. The data analysis method uses multiple linear regression analysis with SPSS version 25. The results of this research state that company risk has a negative effect on tax avoidance; fixed asset intensity, company size, and sales growth have no effect on tax avoidance; and the audit committee has a positive effect on tax avoidance
PENGARUH GOOD CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP KINERJA KEUANGAN
Authors: Zahidah Dipta Aqila , Aris Muhammad Abdul
Published: September 2024

This study aims to analyze the effect of good corporate governance and leverage on financial performance. This research method is quantitative. The data collection method in this study uses Documentary Studies and Operational Definitions and Variable Measurements. The population of this study were all LQ45 companies in 2020-2022. The sampling technique for this study was purposive sampling technique. The data analysis technique used in the study used descriptive statistical analysis. The results of this study are that the audit committee variable has no effect on the financial performance variable in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The board of directors variable has an effect on the financial performance variable in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The institutional ownership variable has no effect on the financial performance variable in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The independent board of commissioners variable has an effect on financial performance in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The managerial ownership variable affects the financial performance variable in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022. The leverage variable affects the financial performance variable in LQ45 companies listed on the Indonesia Stock Exchange in 2020-2022
PERAN E-WALLET DALAM PENGAMBILAN KEPUTUSAN YANG EFISIEN
Authors: Hermawan Arfindo , Gloria Angelica Cristy , Yunari Syahna Shinta , Pandin Maria Yovita R.
Published: September 2024

This rapid technological progress has made many changes, such as in the current era, developments have made many changes in carrying out transactions such as digital wallets (e-wallets). This e-wallet has many advantages in making it easier for us to save money, carry out transactions and manage our daily finances digitally via smartphone in a practical and time efficient way to use it. The aim is to analyze the role of e-wallets which will influence efficient financial decisions among students of the 4th semester accounting study program at Widya Mandala Catholic University Surabaya 2024. The method used in this research is qualitative using respondents as data collectors. The total population of the objects we studied was 97 respondents, then we used the Slovin formula where the results of our calculations found that the number of respondents we had to research was 78 respondents. By compiling 5 questions, they were used as research objects. The results of the analysis show that e-wallets make financial management easier by recording all transactions in a position where of course e-wallets will provide efficiency in financial recording so that respondents or users don't have to bother recalculating their money manually. However, there are still some privacy issues and even fraud in certain circles which can be a point of view for all e-wallet companies to be able to anticipate this. The convenience and comfort provided by digital payments via e-wallet is present and felt by consumers when carrying out transactions and this can be a source of satisfaction for users. There are also shortcomings such as respondents not feeling any change in behavior because respondents have not felt any change in behavior due to lack of access or understanding of technology, to a preference for traditional payment methods
ANALISIS PENGARUH PROFITABILITAS DAN LEVERAGE TERHADAP TAX AVOIDANCE PADA ARTIKEL TERINDEKS SINTA
Authors: Heryana Regina Putri , Luthfi Dwi , Fitriana Fitriana , Santoso Rachmat Agus
Published: September 2024

Basically, maximizing profits is the company's main goal. Tax avoidance is one way to maximize profits. Tax avoidance is a legal action that takes advantage of loopholes in the law so that companies can pay small amounts of tax. This research aims to analyze and review previous research regarding the relationship between profitability and leverage on tax avoidance. This research uses a qualitative method with a literature review approach to strengthen arguments with information collected in articles published in the national journal SINTA with a sample of 25 articles. The results of this study prove that profitability and leverage have no effect on tax avoidance
PENGARUH KEBERAGAMAN GENDER, DIVERSIFIKASI BISNIS, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI
Authors: Suripto Suripto , Aini Nur
Published: September 2024

This study aims to analyze the influence of Gender Diversity, Business Diversification, and Corporate Social Responsibility on Financial Performance with Good Corporate Governance as a moderating variable. The sampling technique uses a saturated sample. This type of research is quantitative associative using secondary data based on financial reports for the period of five years from 2018-2023 which were taken from the website of the Indonesia Stock Exchange and the respective company websites. The total sample obtained was 160 companies. The data analysis technique used is panel data regression analysis using Eviews 12 software. Based on the results of the study, it can be concluded that partially Gender Diversity does not have an effect on Financial Performance, while Business Diversification and Corporate Social Responsibility have an effect on Financial Performance. Based on the analysis through moderated regression analysis, Good Corporate Governance does not moderate the influence of Gender Diversity, Business Diversification, and Corporate Social Responsibility on Financial Performance
PERAN SISTEM INFORMASI AKUNTANSI DALAM PENYUSUNAN DAN PELAKSANAAN ANGGARAN
Authors: Putri Nurapni Jami
Published: September 2024

This research focuses on how the role of accounting information systems (SIA) can increase effectiveness and efficiency in the process of preparing and implementing the budget at the Sungai TFull City Food Security Office. This research started from common problems that are often faced by government agencies, namely lack of accuracy and delay in preparing budgets, as well as lack of transparency in its implementation. By utilizing the Accounting Information System, it is hoped that a more integrated and structured working mechanism can be created, so that financial information can be managed better. This study proposes a qualitative descriptive research method, which involves collecting data through observation and interviews with employees of the Sungai TFull City Food Security Office. The results of this study show the role of the Accounting Information System (SIA) in the preparation and implementation of the budget at the Sungai TFull City Food Security Office
PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, SISTEM AKUNTANSI KEUANGAN DAERAH DAN KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PADA RUMAH SAKIT UMUM DAERAH KABUPATEN BANGLI
Authors: Vidyantari Putu Kemala , Putra I Wayan Gde Yogiswara Darma , Putri Putu Yudha Asteria , Diana Ketut
Published: September 2024

This study aims to examine the influence of the implementation of government accounting standards, regional financial accounting systems, and human resource competencies on the quality of financial reports at the Bangli District General Hospital. The study population consists of 181 employees from various departments, with a sample size of 45 people selected using Slovin's formula at a 25% margin of error. The research method used is quantitative, with primary data as the data source. Data analysis employs multiple linear regression analysis using SPSS. The results of this study provide empirical evidence that, partially, the variables of the implementation of government accounting standards, regional financial accounting systems, and human resource competencies have a positive effect on the quality of financial reports at the Bangli District General Hospital. Simultaneously, these variables significantly influence the quality of financial reports at the Bangli District General Hospital
PENGARUH INTELLECTUAL CAPITAL, INVESTMENT OPPORTUNITY SET, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN
Authors: Ardhiestadion Alexandra , Suzan Leny
Published: September 2024

The purpose of this study is to ascertain intellectual capital, investment opportunity set, also dividend policy on firm value in food and beverage (F&B) sub-sector manufacturing companies registered on the Indonesia Stock Exchange in 2019-2022. The object of this study is manufacturing companies in the F&B sub-sector registered on the Indonesia Stock Exchange in 2019-2022. The sample untilized in this purchase was 18 companies with a research period of 4 years with 72 data processed using purposive sampling techniques. This study employs descriptive statistical analysis methods, also panel data regression analysis. From the outcomes of this study, it was gained that these three variables have a joint impact on the company's value. Meanwhile, intellectual capita, also dividend policies have a negative impact on each. Meanwhile, the investment opportunity set has a positive impact on the company's value
ANALISIS PROSEDUR KERTAS KERJA AUDIT BEBAN PADA PT. DEALER MERCEDES BENZ OLEH KAP KPS
Authors: Hanif Diva Aulia , Suryaningrum Diah Hari
Published: September 2024

The purpose of this research is to analyze the expense working paper procedure of PT Mercedes Benz Dealer which has been determined by KAP KPS. The method used in this research is descriptive qualitative using a case study approach. The data sources used in the research are primary data through interviews with one of the auditors at KAP KPS and secondary data. The procedures carried out in the load work papers consist of the Leadsheet Procedure, 12 Column Analysis Procedure, Predictive Salary Test Procedure, and Vouching Procedure. The results showed that the expense working paper procedures had been carried out in accordance with audit standards and there was no material misstatement of the presentation of expenses of PT Mercedes Benz Dealer
PENGARUH AUDIT DELAY, AUDIT TENURE, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT
Authors: Nursyamsyiyah Vivi , Zakaria Adam , Nasution Hafifah
Published: September 2024

This research was conducted with the aim of finding out the influence of audit delay, audit tenure, and audit committee on audit quality. This research uses companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020-2022 period as the population. The research sample was selected using the purposive sampling method and produced 168 observation data. Data were analyzed using logistic regression analysis techniques and processed with SPSS 26. The research results show that audit delay has a negative effect on audit quality, while audit tenure and audit committee have no effect on audit quality
ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN ORGANISASI NIRLABA FINANCIAL STATEMENT ANALYSIS TO EVALUATE FINANCIAL PERFORMANCE OF NON-PROFIT ORGANISATIONS
Authors: Kurniawan Muchamad Rizqy , Kirana Nanda Wahyu Indah
Published: September 2024

The mosque is a house of worship for Muslims to do prayer. The majority of the Mosque's funds come from community donations. The use of these funds requires a financial report as evidence of responsibility. Analysis is needed to explain the performance of the mosque management using financial statements. This study was conducted to determine the good or bad performance of the mosque from the results of the analysis of financial statements. The aspects evaluated of the mosque's performance are fiscal performance, public support, and fundraising efficiency. The method used for this research is a qualitative method with data collection performed by observation and interviews to mosque management. The object of study used is the mosque's financial statements for the years 2022 and 2023. The results of the analysis show that the financial performance in the year 2022 and 2023 is quite good. Some of the ratios studied in 2022 were obtained better than in 2023. The results of this study indicate that the mosque management must make improvements in order to be more efficient in obtaining revenues from other sectors
PENGARUH PENERAPAN E-FILING, E-BILLING DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK
Authors: Handayani Anggie Primastuti , Napisah Napisah
Published: September 2024

This research aims to analyze the effect of implementing e-filing, e-billing and tax sanctions systems on taxpayer compliance at KPP Pratama Serpong using a quantitative approach. The research population is registered taxpayers at KPP Pratama Serpong. Primary data was obtained through questionnaires to respondents. Samples were taken using the convenience sampling method using the Slovin formula, resulting in 110 samples. Data analysis used multiple linear regression with SPSS version 20. The results showed that the implementation of the e-filing system had a positive effect on taxpayer compliance, while the implementation of the e-billing system had no effect, and the application of tax sanctions had an effect on taxpayer compliance
ANALISIS RASIO PROFITABILITAS UNTUK MENGUKUR KINERJA KEUANGAN PADA CV PANEN JAYA
Authors: Baharuddin Muhammad Rezha , Idris Hariany , Samsinar Samsinar
Published: September 2024

Thisl study aimsl to determinel the financial performance ofl CV Panen Jaya during the l2017 – 2021 periodl using the financial ratio lmethod, namely the profitability ratio. Thel variables ofl this study arel the financial statements for 2017 – 2021 as a variable (Xl) which isl referred tol as thel independent lvariable, and financial performance as a variable (Yl) which isl referred tol as thel dependent lvariable. The populationl of this study is the financial statements of CV Panen Jaya, while the sample uses financial reports consisting of income statements and balance sheets at CV Panen Jaya for the period 2017 - 2021. Datal collection isl carried outl using thel documentation lmethod. Datal analysis wasl performed with descriptivel analysis. Thel results ofl this studyl indicate thatl the profitability ratios in the 2017 – 2021 period canl be saidl to bel good becausel the companyl has a liquid financial condition. Basedl on thel results ofl calculating profitability ratios (Net Profitl Margin, Return On Assets) inl the period 2017 - 2021 the financial performance of CV Panen Jaya is considered good where each ratio value isl above thel average industry standard profitabilityl ratio value. Meanwhile, Returnl On Equity is considered unfavorable where each ratio value isl below thel industry averagel profitability ratio
PENGARUH E-COMMERCE, LITERASI KEUANGAN, DAN LITERASI DIGITAL TERHADAP PERILAKU KONSUMTIF MAHASISWA
Authors: Alfiyansyah M. Arfi , Alamsyah Sakti , Tanjung Hendra
Published: September 2024

This study aims to examine whether there is an influence of e-commerece, financial literacy, digital literacy on consumtive behaviour. The population in this study were active accounting students of Muhamadiyah University The number of samples in this study were 77 respondents. The sampling technique uses simple random sampling method. The research method used is quantitative with primary data sources. The methode of data analysis uses multiple linear regression analysis with SPSS version 27. The results of this study provide evidence that partially the e-commerce variable has a positive effect on consumptive behavior, while the financial literacy and digital literacy variables have a negative effect on consumptive behavior. Simultaneously e-commerce variables, financial literacy and digital literacy have a significant effect on consumptive behavior
PENGARUH STRATEGI BISNIS DAN KETIDAKPASTIAN LINGKUNGAN TERHADAP KINERJA USAHA
Authors: Jhosefine Octalivia , Holiawati Holiawati
Published: September 2024

This research was conducted with the aim of analyzing the influence of business strategy and environmental uncertainty. This research was conducted by analyzing business performance in MSMEs in Cibodas District, Tangerang City. This type of research is quantitative and associative using primary data in the form of distributing questionnaires to MSME business actors. Sampling used the slovin  sampling technique with the results of 88 MSME business actors. The variables used in this study are Business Strategy as the first independent variable and Environmental Uncertainty as the second independent variable and Business Performance as a bound variable. This study uses multiple linear regression analysis tests and hypothesis testing using the help of SPSS 25 software. The results of this study state that business strategy and environmental uncertainty simultaneously and partially affect business performance
PENGEMBANGAN APLIKASI LAYANAN BAGIAN UMUM (ALBUM 2.0) DALAM PENGELOLAAN BARANG MILIK NEGARA PADA DIREKTORAT JENDERAL HAK ASASI MANUSIA
Authors: Rachman Hasyim , Musyafi Ayatulloh Michael , Nasution Hafifah , Sasmi Aji Ahmadi
Published: September 2024

This research aims to design the development of an information management system for State-Owned Goods (Barang Milik Negara) within government agencies as an effort to optimize internal supervision functions over the implementation of information systems and digitize the management process of State-Owned Goods. This research focuses on the Secretariat of the General Affairs Division of the Directorate General of Human Rights as the research object because the information system implemented by the General Affairs Division, namely the General Affairs Service Application (ALBUM), has problems based on the problem analysis and needs assessment conducted. This study uses Research and Development (R&D) design with the ADDIE model. The development phase is limited to the Design stage, involving the creation of Data Flow Diagrams (DFD) and User Interface designs using CANVA and FIGMA as tools to assist in the design development process. Based on the analysis results, there is a need for information system development in the General Affairs Service Application (ALBUM) in the aspect of internal service. The internal services that can be developed include the Inventory Items feature by adding a display for additional requested items, and the second development is the addition of a loan feature for State-Owned Goods. The design development aligns with the problem analysis and the needs derived from the information obtained. It is expected that the development carried out will optimize the internal supervision function over the implementation of the General Affairs Service Application (ALBUM) information system and in every aspect of the State-Owned Goods management process
PENGARUH PELAYANAN FISKUS DAN SANKSI DENDA TERHADAP KEPATUHAN WAJIB PAJAK DALAM MEMBAYAR PAJAK BUMI DAN BANGUNAN
Authors: Mullery Azril Febrian , Tanjung Hendra
Published: September 2024

This study aims to determine the effect of the service of tax authorities and Tax Sanctions on Taxpayer Compliance in Paying Earth and Building Taxes. The research method used is quantitative with primary data as the data source. The population of this study consisted of taxpayers registered at the Sukabumi City Regional Revenue Management UPTD office, with a sample of 100 respondents selected using the Convenience Sampling method. The results showed that the service of tax authorities had a partial effect on Taxpayer Compliance in Paying Earth and Building Tax, because the tcount> ttable value was 21.746> 1.661. Tax Sanctions also partially affect taxpayer compliance in paying land and building tax, with a tcount> ttable value of 6.252> 1.661. Simultaneously, the service of tax authorities and tax Sanctions have a significant effect on taxpayer compliance in paying Earth and building tax, with a value of Fcount> Ftable, namely 108.518> 3.089. Therefore, it can be concluded that the service of tax authorities and tax Sanctions simultaneously have a significant effect on Taxpayer Compliance in Paying Earth and Building Taxes
ANALISIS PERTUMBUHAN EKONOMI PASCA PANDEMI PADA PROVINSI JAWA TIMUR DAN JAWA BARAT
Authors: Gultom Angelica , Mirna Dyah Praptitorini Mirna Dyah Praptitorini
Published: September 2024

Tujuan dari penelitian ini ialah untuk menganalisis pengaruh dari pendapatan asli daerah, jumlah penduduk dan belanja modal.  Populasi dan sampel penelitian adalah 46 kab/kota di kab/kota provinsi jawa timur dan jawa barat tahun 2020-2022. Penelitian ini menguji 139 data yang berasal dari LKPD dan web BPS. peneliti menggunakan metode analisis regresi berganda. penelitian ini membuktikan bahwa pendapatan asli daerah, dan jumlah penduduk berpengaruh positif dan signifikan sedangkan belanja modal berpengaruh negatif tetapi masih signifikan. penelitian ini dapat menjadi pertimbangan terhadap pemerintah menjadikan dasar untuk pengembangan kebijakan yang lebih baik. Informasi yang diperoleh dapat membantudalam mengarahkan alokasi sumber daya dan mendukung strategi pengembangan ekonomi yang berkelanjutan.
ANALISIS PENENTUAN HARGA POKOK PRODUKSI DENGAN MENGGUNAKAN METODE FULL COSTING SEBAGAI DASAR PENETAPAN HARGA JUAL PADA USAHA MIKRO GOLLA KAMBU TEPPO MAMA RINA
Authors: Yusuf Muh. Silmi Kaffa , Rijal Abdul , Idris Hariany
Published: September 2024

This research aims to analyze the determination  of cost of production using the full costing method as the basis for setting selling prices at the micro business Golla Kambu Teppo Mama Rina. The focus of this research is on the cost of production using the full costing method and the selling price. Data collection techniques were conducted using triangulation techniques, namely observation, interviews, and documentation. Data analysis was carried out using qualitative descriptive analysis. The results of this study indicate that the calculation of the cost of production based on the full costing method results in higher costs compared to the calculation by Golla Kambu Teppo Mama Rina. The cost of production obtained according to Golla Kambu's business is IDR 29.778 per package, while that obtained by the researcher is IDR 30.407 per package. The selling price determined by Golla Kambu Teppo Mama Rina is IDR 32,000 per package, whereas that obtained by the researcher is IDR 36.487 per package. This difference occurs because Golla Kambu Teppo Mama Rina does not account for all costs (factory overhead costs) incurred in the production process in detail
PENERAPAN MEKANISME CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PERBANKAN DI INDONESIA
Authors: Kurniawan Umarudin , Anggraini Depita , Utama Fikri Rizki
Published: September 2024

This research aims to examine the influence of corporate governance mechanisms on company performance. The sample for this research is banking companies listed on the IDX in 2019 - 2021. Data was taken from the company's annual report. Four corporate governance variables, namely the size of the board of directors, the size of the board of commissioners, managerial ownership, and the independent audit committee are used to explain company performance. Regression analysis is used to test the influence of corporate governance mechanisms on company performance. Based on the results of multiple regression analysis, it shows that the size of the Board of Directors and Independent Internal Auditors has a significant effect on banking company performance, while the Size of the Board of Commissioners and Managerial Ownership do not have a significant effect on performance. banking companies listed on the Indonesian Stock Exchange
DETERMINASI KETEPATWAKTUAN PELAPORAN KEUANGAN PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR MAKANAN DAN MINUMAN DI BEI
Authors: Rosdianti Br Regar Novi , Putri Annie Mustika , Ramashar Wira
Published: September 2024

The importance of submitting annual financial reports on time greatly influences the quality of the financial reports themselves. Financial reports are said to be of quality when the information is presented in a timely manner and is available when needed. Timeliness means that information must be delivered as quickly as possible so that it can be used as a basis to assist in decision making. This research was conducted to see whether or not there was an influence from the variables, namely profitability, leverage, liquidity, company size and audit opinion. This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2021-2022. Sampling used purposive sampling technique with a total of 52 samples. The data used is secondary data. The data analysis technique used is logistic regression analysis. This research analyzes using SPSS version 26. The research results show that profitability has no effect on the timeliness of financial reporting. Meanwhile, leverage, liquidity, company size and audit opinion influence the timeliness of financial reporting