bluuebunny/crossref_metadata_2025 huggingface dataset:
Co-pigmentation of Anthocyanin Jamblang Fruit (Syzygium cumini) with Acetic Acid and Alum
Authors: Barani Chintia N. , Nuryanti Siti , Abram Paulus H.
Published: January 2022

This study aimed to determine the effect of temperature on the stability of anthocyanin jamblang after co-pigmentation with acetic acid and alum. The extraction of Jamblang fruit used the maceration method with n-hexane, ethyl acetate, and ethanol-HCl 0.5% solvents. The total anthocyanin obtained was 70.64 mg/L. Anthocyanin of jamblang fruit was co-pigmented with acetic acid and alum in a concentration of 2.5%; 5%; 7.5%; and 10%, then be heated at various temperatures and heating times. At a temperature of 80 ℃ for 150 minutes, every 30 minutes, absorbance was measured. At a temperature of 60 ℃, the heating was carried out for 225 minutes, and every 45 minutes, absorbance was measured. At a temperature of 40 ℃, the heating was carried out for 300 minutes, and every 60 minutes, absorbance was measured. Absorbance measurements were taken using a UV-VIS spectrophotometer. The results showed that co-pigmentation of anthocyanin occurred proved by shifting λ max from 470 nm (unco-pigmented extract) to 500 nm (co-pigmented extract acetic acid) and 540 nm (co-pigmented extract alum). Acetic acid and alum co-pigments maintained the stability of anthocyanin jamblang at a heating temperature of 60 ℃. It can be seen from decreased absorbance, which is not so significant compared to the decrease at temperatures of 40 and 80 ℃, accompanied by anthocyanin's fading color, which is co-pigmented with acetic acid and alum during the heating process.
Optimizing access to external finance by small and medium-sized enterprise start-ups: Towards the development of a conceptual framework
Authors: Bamata Nkombe Herman , Phiri Maxwell A.
Published: January 2022

This study aims to experimentally analyse how start-up awareness, management skills, and financial providers’ requirements relate to the key drivers of business success. A framework has been developed to increase start-ups’ capacity to obtain external financing (Bamata, 2019). Data were collected by a simple random sample from a survey of 253 SMEs in Pietermaritzburg, South Africa. Data analyses from the questionnaire using the statistical program SmartPLS were carried out utilizing descriptive and inferential analyses and structural equation modelling. It was shown that start-up awareness and management skills positively affect SMEs’ access to government, corporate, and personal/social sources of financing. Seven hypothetical connections were evaluated, and the results were obtained. The suggested framework maps the entrepreneurial awareness and management abilities of a start-up entrepreneur with funding provider needs and gives an idea of the type and optimum funding choices to be applied for the company (Bamata, Govender, & Fields, 2019). By utilising this framework, SME owner-managers would become aware of their financing needs and be ready to choose the most suitable source of external finance.
Prevalencia y manejo de anemia en enfermedad inflamatoria intestinal en un centro de referencia en Colombia
Authors: Juliao Baños Fabian , Arrubla Duque Mateo , Osorio Castrillón Laura , Camargo Trillos Joselyn , Londoño Castillo Juliana , Cáceres Galvis Camilo , Carvajal Gutiérrez Jhon Jaime , Mosquera Klinger Gabriel , Gómez Venegas Alvaro , Donado Gómez Jorge
Published: January 2022

Introducción: la anemia es la complicación más frecuente en enfermedad inflamatoria intestinal (EII). El objetivo de este estudio fue determinar la prevalencia, asociaciones y tratamiento de la anemia en EII en nuestro medio. Materiales y métodos: se analizaron de forma retrospectiva datos de pacientes adultos con EII del Hospital Pablo Tobón Uribe en Medellín, Colombia, que consultaron desde 2001 hasta febrero de 2019. Se emplearon frecuencias absolutas y relativas. Para comparar dos proporciones se utilizó la prueba de chi cuadrado de independencia y se estimó el Odds ratio (OR). Resultados: se documentaron 759 pacientes con EII, de los cuales 544 (71,6 %) presentaron colitis ulcerativa (CU); 200 (26,3 %), enfermedad de Crohn (EC), y 15, EII no clasificable (1,9 %). En total, 185 (24,4 %) pacientes con EII presentaron anemia, que es menos frecuente en CU que en EC (22,2 % frente a 32,5 %, respectivamente; OR: 0,684; IC: 0,456-0,96; p = 0,03). Los pacientes con CU extensa (54,1 %) tenían más anemia que aquellos con CU no extensa (46,3 %) (OR: 4,4; IC: 2,6-7,4; p = 0,001); lo mismo se observó al comparar la CU grave (66,1 %) con la no grave (32,3 %) (OR: 4,95; IC: 2,87-8,51; p = 0,000). En la EC, los pacientes con comportamiento no inflamatorio (B2, B3: 73,9 %) presentaron más anemia en comparación con aquellos con comportamiento inflamatorio (B1: 26,2 %) (OR: 0,35; IC: 0,18-0,67; p = 0,000). 44,3 % de los pacientes no recibió tratamiento, 19,5 % recibió hierro oral, 20,0 % recibió hierro intravenoso y 16,2 % fue transfundido. Conclusiones: la anemia es una complicación frecuente de la EII en nuestro medio (24,4 %). A pesar de las guías internacionales, el tratamiento es subóptimo en nuestro medio.
Luces y sombras en la predicción de coledocolitiasis: oportunidades para la investigación futura
Authors: Contreras Sebastian , Dominguez Torrez Luis Carlos , Valdivieso Rueda Eduardo
Published: January 2022

La coledocolitiasis secundaria es una entidad de alta prevalencia que involucra desafíos de diagnóstico y tratamiento; asimismo, genera un elevado uso de recursos y costo económico. Existen múltiples vacíos de conocimiento con respecto a los modelos de predicción clínica para el diagnóstico, estratificación en grupos de riesgo y manejo de pacientes con coledocolitiasis secundaria. Los principales vacíos recaen sobre su rendimiento diagnóstico, variables incluidas y umbrales de riesgo, así como sobre su costo-efectividad para el uso de recursos no invasivos e invasivos, y aplicación en grupos poblacionales especiales. Este artículo ahonda estos vacíos de conocimiento y propone una agenda que puede orientar la investigación futura.
Expression of BRD4 in patients with nonvalvular atrial fibrillation and its role in postoperative recurrence and the development of atrial fibrosis
Authors: Liu de , Wang Long , Li Wei , Zhou Wei , Zhou Haiyan
Published: January 2022

Objective: Through clinical studies and animal experiments, we
explored the expression of BRD4 in patients with NVAF and its role in
the postoperative recurrence and occurrence of atrial fibrosis.
Methods: 74 patients with NVAF and 73 patients with PSVT were
included. The BRD4 levels of the patients were measured. Thirty-Six
Sprague Dawley(SD) rats were randomly divided into three groups. The
incidence and duration of AF in each group were recorded. Masson’s
trichrome staining was performed. Western blot was used to detect the
expression of BRD4, TGF-β1, P-Smad2/3, Smad2/3, Smad7, Cx43, and type
III collagen in each group. Results: The BRD4 levels were
significantly higher in patients with AF than those of PSVT,especially
in patients with persistent AF and postoperative recurrence of AF and AF
with left atrial low voltage( P < 0.05). The collagen
volume fraction and average induced rate of AF and average duration of
AF and levels of BRD4, TGF-β1, P-Smad2/3, Smad2/3, and type III collagen
were significantly highest in the AF + CTL group than those of the CTL
group and AF + JQ-1 group( P < 0.05).
Conclusions: BRD4 was correlated with AF and atrial fibrosis.
Inhibition of BRD4 expression significantly improved the degree of left
atrial fibrosis in rats with AF and reduced the incidence of AF and the
duration of AF. BRD4 may be involved in atrial fibrosis and remodeling
through the TGF-β1/Smad signaling pathway, thus participating in the
occurrence and maintenance of AF.
Post-operative protamine infusion does not lead to reduced bleeding or transfusion following coronary artery bypass grafting
Authors: Divya Aabha , Osman Mohamed , Leatherby Robert , Madkaiker Ashish , Ali Jason , Shazly Ahmed , Birdi Inderpaul , Singh Arvind , Bushra Raisa , Hogan John , Bhusari Sudhir
Published: January 2022

Aim: Post-operative bleeding remains a significant risk after
cardiac surgery. Despite adequate protamine reversal of heparin
intraoperatively, protein-bound heparin causes anticoagulant effect,
leading to bleeding in the post-operative period. The aim of this study
is to whether the use of a four-hour, low dose protamine infusion in
intensive care would reduce post-operative bleeding and hence, blood
transfusion requirements. Methods: A retrospective cohort study
of seven hundred and two patients, who underwent elective or urgent
coronary artery bypass grafting from April 2014 and January 2017, were
divided into two groups based on who received post-operative protamine
infusion (Group A, 472 patients) versus those who did not (Group B, 230
patients). They were assessed for amount of post-operative mediastinal
and pleural drainage for the first 24 hours, use of post-operative
transfusion of blood products, postoperative hospital stay, and
re-exploration. Results: We found no significant difference
between the rate of bleeding in either of the groups. No significant
difference was observed in blood product requirements as well. In the
sub-group consisting of patients with high BMI (BMI ≥30), who received
protamine infusion, post-operative platelets transfusion was found to be
significantly less. Conclusions: Our results suggest that a low
dose protamine infusion given in the immediate postoperative period does
not lead to any significant clinical benefits. Both patients receiving
and not receiving the infusion had similar postoperative drainage,
transfusion requirements, haemorrhagic morbidity, mortality and length
of hospital stay.
Staged unifocalization revisited
Authors: Nakamura Yuki , Burkhart Harold
Published: January 2022

Background. A staged thoracotomy unifocalization approach has not been
the dominant option over the past 20 years primarily due to the
introduction of midline one-stage complete unifocalization. Methods. In
this issue of the Journal of Cardiac Surgery, van de Woestijne and
colleagues publish their experience over the past 30 years in 39
consecutive patients with “consistent” staged unifocalization through
a lateral thoracotomy in patients with pulmonary atresia, ventricular
septal defect, and major aortopulmonary collateral arteries
(PA/VSD/MAPCA). Results. They report definitive repair completion in
76.3% of the patients and an overall survival after definitive repair
of 96% at 20 years despite the study period ranging from 1989 to the
present. Conclusion. Given the multiple variations one could have with
PA/VSD/MPACA, a midline unifocalization approach may not always be
possible. Surgeons should be familiar with the lateral thoracotomy
unifocalization staged approach to PA/VSD/MAPCA.
RIESGO OPERATIVO EN EIFS BOLIVIANAS POR CONDUCTAS IMPROCEDENTES DE PROFESIONALES FORMADOS EN UNIVERSIDADES BOLIVIANAS
Authors: Pereira Delgadillo Marcos Alfredo Alfonso
Published: January 2022

Un sistema financiero sólido, está sustentado por Entidades de Intermediación Financiera (EIFs), con profesionales cualificados que además deben contar con alta formación de valores. Sin embargo, se observa excesos cometidos por funcionarios de EIFs, debido entre otros aspectos, a la ausencia de ética y valores en el desempeño de sus funciones, sin ser la excepción las EIFs de Bolivia, existiendo alto “Riesgo Operativo”, de que estudiantes de universidades bolivianas que desean trabajar en EIFs incurran en similar situación. Este artículo propone un modelo conceptual con una serie de proposiciones teóricas que sugieren: a) que si un empleado de una EIF no ha recibido durante su proceso de formación universitaria, educación en valores, podría tener comportamientos improcedentes que generen eventos de riesgo operativo y consecuentemente pérdidas a EIFs bolivianas; b) que con un adecuado proceso de selección de personal, que incorpore test psicotécnicos en valores, se podría reducir el comportamiento improcedente y la probabilidad de eventos de riesgo operativo en el sistema de intermediación financiero y; c) que funcionarios de EIFs cuyos comportamientos éticos reflejan ciertos valores, tendrían menos comportamientos improcedentes.
Analisis Kepuasan Kerja Pada Guru Di Smk Negeri 3 Singaraja (Sebuah Kajian Dari Perspektif Manajemen SDM)
Authors: Safhira Dea , Suarmanayasa I Nengah
Published: January 2022

Abstract            This study aims to: (1) describe the causes of low job satisfaction, (2) describe the impact of low job satisfaction, and (3) describe efforts to increase job satisfaction. The subjects of this research were all contract teachers at SMK Negeri 3 Singaraja, and the object of research was the low job satisfaction. The population in this study were all informants who would provide information about the low job satisfaction felt by contract teachers, consisting of the contract teachers themselves, the principal and students at SMK Negeri 3 Singaraja. This research is a qualitative descriptive study. This study uses purposive sampling and uses the Snowball technique which is useful for covering a wider sample as supporting data. The findings from the results of this study indicate that the causes of low job satisfaction experienced by contract teachers are due to several factors such as the lack of teaching hours for JTM contract teachers, delays in giving salaries, and teaching that is not in accordance with the competence of their skills.
Pengaruh Lingkungan Kerja Dan Stres Kerja Terhadap Kinerja Perawat Pada RSU Kertha Usada Di Tengah Pandemi Covid - 19
Authors: Pasek Rismayanti Luh , Ariani Mayasari Ni Made Dwi
Published: January 2022

This study aims to determine effect of work environment and work stress on the performance of nurses at RSU Kertha Usada amid the COVID-19 pandemic. By examining three variables, namely work environment and work stress as independent variables and performance as dependent variables. This study involved 107 samples of permanent nurses at RSU Kertha Usada. Data were collected using a questionnaire method and analyzed using path analysis. The results showed that (1) work environment and work stress have a significant effect on performance by 24.1%. (2) The work environment has a positive and significant effect on performance by 36.3%. (3) Job stress has a negative and significant effect on performance by 22.9%. (4) The work environment negatively and significantly affects work stress by 34.0%.
Pengaruh Penerapan Tata Tertib Sekolah terhadap Disiplin Belajar Siswa
Authors: Taha Rohmat Alimun , Sujana I Nyoman
Published: January 2022

This study aims to examine the influence of school discipline conducted on the student's learning discipline. This study is a type of clausal study which determines the relationship between both two variables. There are two variables in this study: variable X or school discipline and variable Y or students’ learning discipline. This study involved the students at MA Al-Irsyad Candikuning II Bedugul. In this study, the population and samples were 76 people who were from students in grades X, XI, and XII MA Al-Irsyad Candikuning II Bedugul. Data collection with questionnaires distributed throughout the respondents is related to the influence of school discipline. The data in which the results were analyzed used simple linear regression analysis. This study's results are directed, namely the good and positive influence of school discipline where students study at MA Al-Irsyad Candikuning II Bedugul. The study proved by the results of school discipline influenced 22.2% towards the students’ learning discipline.
Pengaruh Citra Perusahaan dan Kepuasanpelanggan terhadap Loyalitas Pelanggan pada Toko Bunga Pertiwi Cabang Sulanyah
Authors: Yudha I Gusti Bagus Kelvin Wira , Yulianthini Ni Nyoman
Published: January 2022

This study aims to obtain tested findings about the effect of corporate image on customer loyalty, the effect of customer satisfaction on customer loyalty, and the effect of corporate image and customer satisfaction on customer loyalty. The research design used was causal quantitative research. The subjects in this study are consumers who have become customers of the Sulanyah branch of the Pertiwi Flower Shop and the objects in this study are company image, customer satisfaction, and customer loyalty. Data were collected by document recording and questionnaire method, and analyzed by multiple linear regression analysis. The results showed that 1) company image had a positive and significant effect on customer loyalty of Toko Bunga Pertiwi, 2) customer satisfaction had a positive and significant effect on customer loyalty of Toko Bunga Pertiwi, 3) company image and customer satisfaction had a significant effect on customer loyalty of Toko Bunga Pertiwi.
Pengaruh Profesionalisme, Etika Auditor, Pengalaman Kerja, dan Fee Audit terhadap Kualitas Audit pada KAP Medan
Authors: Wijaya Larissa , Wijaya Veronica , Katherin Katherin
Published: January 2022

In the process of obtaining the quality of a financial report, auditors are needed to master a good basis. This study includes respondents who are in the city of Medan. Due to the fact that the city of Medan has a number of KAPs on a relatively wide scale and demands that the presence of auditors be independent to carry out a review of the financial statements in presenting their views on the basis of the research, the participation in determining audit quality is representative enough for this research to be carried out. Professionalism, auditor ethics, work experience, and audit fees all have an impact on audit quality at the Medan KAP office. This research is quantitative and the data collection technique is by distributing questionnaires. The Medan Public Accounting Firm is the focus of the research demographics. In the following research, the number of auditors is 92 people. The data was tested using descriptive statistics, then tested the classical assumptions using normality, multicollinearity, heteroscedasticity and glesjer tests and hypothesis testing using multiple regression models assisted by IBM SPSS Statistics 22 software.Professionalism, work experience auditor ethics, and audit fees explain 17.5% of audit quality, and 82.5% are variables not described in this study.
Sistem Pengendalian Intern Dalam Pemberian Kredit Usaha Masyarakat di Badan Usaha Milik Desa (BUMDES) Tirta Rahayu Desa Yeh Sumbul, Kecamatan Mendoyo, Kabupaten Jembrana
Authors: Yahya Andi , Suwena Kadek Rai
Published: January 2022

The purpose of this study was to determine the internal control system in providing community business credit at Tirta Rahayu Village-Owned Enterprises (BUMDES) and to find out the problems faced by Tirta Rahayu Village-Owned Enterprises (BUMDES) in implementing the credit-giving internal control system. This type of research is descriptive qualitative. The research location in this study is the Village-Owned Enterprises (BUMDES) Yeh Sumbul Village, Mendoyo District, Jembrana Regency. The subjects in this study were the Head of BUMDES Tirta Rahayu Yeh Sumbul Village, the BUMDES Secretary Tirta Rahayu Yeh Sumbul Village and the BUMDES Supervisor Tirta Rahayu Yeh Sumbul Village. The object of this research is the internal control system in providing community business credit in BUMDES Yeh Sumbul Village. The data collection method used the observation and interview methods, the observation method was used for direct observation to the location of the Tirta Rahayu Village Owned Enterprise, Yeh Sumbul Village. In general, the internal control system at BUMDES Tirta Rahayu Yeh Sumbul Village has been implemented in accordance with applicable rules. The problems faced by BUMDES Tirta Rahayu in Implementing the Internal Control System for Providing Credit are inadequate human resources, HR owned by BUMDES Tirta Rahayu is still lacking because the number of employees is too few and the quality of education is low besides that the management's discipline in carrying out their duties is deemed not good, so that in carrying out the task often takes a long time.Keywords: Internal Control System; Business Credit; BUMDES
Mengungkap Praktik Akuntansi Manajemen Strategik Terhadap Kinerja Keuangan Pada Badan Usaha Milik Desa (Bumdesa) Bhuana Utama Desa Panji
Authors: Sari Corina Metha , Astawa I Gede Putu Banu
Published: January 2022

This study aims to reveal strategic management accounting practices on financial performance in the Village Owned Enterprises (Bumdesa) Bhuana Utama Panji Village. Based on the profit and loss report on Bumdesa Panji, which gets a significant increase in profit from year to year, a strategic plan can be made by the Bumdesa management with the aim of maintaining and increasing these profits in the future. This research is a qualitative descriptive study with the methods used are observation, interviews, and document analysis. The results obtained in this study that strategic management accounting can be used by a business entity in conducting analysis to increase profits in its business.Keywords: Strategic Management Accounting, Financial Performance, Village-Owned Enterprises
Analisis Strategi Pengelolaan Keuangan dan Strategi Keberlanjutan Usaha Kerajinan Genteng Pejaten di Masa Pandemi Covid-19 (Studi Kasus di UD. Surya Indah, Desa Pejaten, Tabanan)
Authors: Lestari Gusti Ayu Triana Indra , Dewi Rencana Sari
Published: January 2022

This research aims to analyze financial management strategies and strategies for the sustainability of the Pejaten tile craft business during the covid-19 period at UD. Surya Indah, Pejaten Village, Tabanan. This research uses a qualitative approach and will describe the research method, namely research case studies. Sources of data in this study are primary data and secondary data. The data obtained were then analyzed by data analysis techniques, namely data collection, data reduction, data presentation and drawing conclusions. The results of this study state that (1) the financial management strategy at UD. Surya Indah uses a petty cash system with a fluctuating method (2) the management system is not yet effective in controlling the company's financial management, therefore researchers contribute to assisting in the preparation of SAK EMKM, (3) efforts made by UD. Surya Indah to be able to maintain its business by paying attention to aspects of capital planning, raw material production process, marketing and customers, technology used, workforce owned, and forward looking.Keywords: Financial Management Strategy, Sustainability Strategya
Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik Pada Badan Usaha Milik Desa Selat
Authors: Cahyani Suci , Sinarwati Ni Kadek
Published: January 2022

PThis study aimed to find out: 1) the reasons why BUMDesa does not apply SAK ETAP, 2) Implementation of SAK ETAP on BUMDesa Selat, Buleleng Regency, 3) implementation og the implementation of SAK ETAP in financial statements. This research was conducted with a qualitative descriptive method. Sources of data used are primary data and secondary data. This research was conducted in four stages :1) data collection, 2) data reduction, 3) data display, 4) verification. The results of the study show that: 1) the reason BUMDesa Pandan Harum does not apply SAK ETAP to its financial statements is because of the incompetence of human resources, and lack of awareness of the importance of complete financial statements and in accordance with SAK ETAP, 2) application of SAK ETAP at BUMDesa Pandan Harum in the preparation of financial statements, namely the income statement, show that the BUMDesa has a profit of Rp 77.583.792,00, the balance sheet shows that the total assets are Rp 1.184.806.431,37 and the passive amount is rp 1.184.806.431,37, the statement of changes in equity shows a balance of the Rp 1.242.987.240,38, the cash flow statement shows a balance of Rp 1.247.358.002,38, 3) Implementation of the application of SAK ETAP to financial reports, namely providing a financial report format that is in accordance with the applicable SAK ETAP.Keywords: Financial Statements, SAK ETAP, BUMDesa
Pengaruh Perputaran Modal Kerja, Perputaran Kas, Perputaran Persediaan dan Perputaran Total Aset Terhadap Tingkat Profitabilitas Badan Usaha Milik Desa untuk Meningkatan Pendapatan Asli Desa Tahun 2019-2020 (Studi pada Badan Usaha Milik Desa Se-Kabupaten Buleleng)
Authors: Dewi Ni Luh Sucitra , Diatmika I Putu Gede
Published: January 2022

The study aimed at finding out the effect working capital turnover, cash turnover, inventory turnover, total asset turnover on the profitability of village-owned enterprises in Buleleng regency. This study was conducted based on a quantitative approach by involving 16 village-owned enterprises as the sampls which werw selected based on purposive sampling technique. The data were obtained from secondary sources by using documentation method, and analyzed by using a multiple regression supported by SPSS version 25.0 for Windows. The result indicated that (1) the level of working capital turnover had a negative and not significant on profitability, (2) the level of cash turnover had a positive and significant on profitability, (3) the level of inventory turnover had a positive and not significant on plofitability, (4) the level of total asset turnover had a negative and significant, and (5) the level of working capital turnover, cash turnover, inventory turnover, and total asset turnover of employee had a simultaneous significant effect on profitability. The results of this study have implications for BUMDes in managing BUMDes finances so that they are better and more optimal.Keywords: Working Capital Turnover, Cash Turnover, Inventory Turnover, Total Asset Turnover, Profitability, and BUMDes
Pengaruh Kompetensi, Komitmen Organisasi Pemerintah Desa dan Partisipasi Penganggaranterhadap Akuntabilitas dalam Pengelolaan Dana Desa (Studi Empiris pada Pemerintah Desa di Kabupaten Buleleng Barat)
Authors: Kasmini Komang Lia Santi , Dewi Nyoman Ayu Wulan Trisna
Published: January 2022

AThe purpose of this study was to determine the effect of competence, organizational commitment of the village government and budgetary participation on accountability in the management of village funds.  The method used in this study uses quantitative methods.  Data was obtained through a data collection instrument in the form of a questionnaire measured by a Likert scale.  The population used is the village government in West Buleleng Regency which consists of Banjar District, Serinit District, Busungbiu District and Gerokgak District.  To determine the sample using the purposive sampling method with the criteria of respondents being the village head, village secretary and head of village financial affairs and obtained as many as 198 respondents from a total of 66 villages.  Data analysis in this study used descriptive analysis, variable measurement, data quality test, classical assumption test, multiple linear regression analysis, and hypothesis testing using SPSS.  The results showed that the variables of competence (X1), village government organizational commitment (X2) and budgeting participation (X3) had a positive and significant effect on accountability in village fund management. Keywords: Village Fund, Village Fund Management Accountability, Competence, Village Government Organizational Commitment, Budgeting Participation
Pengaruh Collateralizable Assets, Investment Opportunity Set, dan Growth In Net Asset Terhadap Kebijakan Dividen pada Perusahaan Food and Beverages
Authors: Sandatijaya Sri Dedari , Purnamawati I Gusti  Ayu
Published: January 2022

This study was conducted to examine the effect of collateralizable assets, investment opportunity set, and growth in net assets on dividend policy. This study uses a quantitative approach in the form of numbers from the variables used. The population of this study is food and beverages companies listed on the Indonesia Stock Exchange in the period 2016-2020. The sample of this research was obtained as many as 9 companies using purposive sampling technique. Data is collected from the company's financial statements by looking at the income statement, notes to financial statements, and statements of financial position. Then the data obtained were analyzed using descriptive statistical analysis, classical assumption test and multiple linear regression analysis assisted by the SPSS V20 program. The results of this study indicate that collateralizable assets have a significant positive effect on dividend policy, investment opportunity sets have a significant positive effect on dividend policy, and growth in net assets has a significant positive effect on dividend policy.
Do Digital Innovation and Risk Disclosure Control Performance? Evidence from Banking in ASEAN-6
Authors: Tjondro Elisa , Cintya Margaretha Oerip , Seto Silvia , Suherman Yemima Gracia
Published: January 2022

The aim of this study to explain the influence of digital innovation and risk disclosure on bank performance in ASEAN countries. The research sample was 70 banks in ASEAN from Indonesia, Malaysia, Thailand, Philippines, Singapore, and Vietnam in the 2015-2018 period in which the annual reports used dual language or English. The study used regression panel analysis. Digital innovation and risk disclosure used content analysis. Indicators of digital innovation used digital branches and mobile banking.  The results of the study found that the higher the digital innovation, the greater the bank profitability. However, only mobile banking has a significant effect. The next finding is the disclosure of potential risks in the annual report gave a negative signal to ASEAN banking, resulting in lower bank profitability. The uniqueness of the ASEAN setting is dominated by a very large, dynamic, and rapidly adapting population of productive age to digital technology.
The Role of Job Demands in Moderating the Relationship between Servant Leadership and Job Satisfaction: A Study on Civil Apparatus in Five Major Cities in Indonesia
Authors: Tantri Sakina Nusarifa , Patiro Shine Pintor Siolemba , Hendrian Hendrian , Gaol Lasando Lumban
Published: January 2022

This research aims to reveal the effect of job demands in moderating the relationship between servant leadership and civil apparatus’ job satisfaction. This study involved 200 respondents who spread across Jakarta, Makassar, Medan, Semarang, and Surabaya, using convenience sampling technique. The data of this research were obtained through online surveys. The multiple linear regression analysis was used to test the moderating variable according to the statistical rules. To process the data analysis, we used IBM SPSS 23. The results showed that servant leadership had a positive effect on civil apparatus’ job satisfaction. However, job demands do not moderate the relationship between servant leadership and job satisfaction.
20 Years of Intellectual Capital Research: A Bibliometric Analysis
Authors: Hermawan Sigit , Maryati Eny , Andriani Dewi
Published: January 2022

Intellectual Capital (IC) study began over 20 years ago. But little mapping of this study has been done. “How many IC articles have been published and cited?” This is vital for future IC research. This study's goal is to map 20 years of IC research bibliometrically. This is significant because IC has been shown to boost company performance, competitiveness, and welfare. Bibliometric analysis is used because it is quantifiable, objective, avoids potential subjective bias, and confirms expert opinions in the field of IC. The results showed 3993 IC articles between 2000-2020. English is the most extensively used language in publications, accounting for 95.04 percent. IC and competitive advantage, IC statement, and IC perspective are the most researched themes. Nick Bontis, James Guthrie, and John Dumay are the most prolific. This study's findings will be useful to future IC researchers.
The Influence of Excessive Workload and Work Stress towards the Auditor’s Turnover Intention with Job Satisfaction as Mediation Variable
Authors: Wulansari Christyandita , Subroto Bambang , Mardiati Endang
Published: January 2022

The present study is a statistical hypothesis test aimed at investigating the influence of the independent variables such as excessive workload and work stress toward the dependent variables such as job satisfaction and the auditor's intention of a junior auditor who worked at Public Accountant Firm with a “Big Four” status. The research population was the auditors of the Public Accountant Firm in the category of” Big Four” whereas, in Indonesia means in 6 months to 2 years of service. The method used was a survey method with primer data through a questionnaire which was processed using SmartPLS 3.0. The result of this research proofed that excessive workload influences turnover intention. Meanwhile, work stress influences both job satisfaction and turnover intention. The research also showed excessive workload does not influence job satisfaction, and job satisfaction does not influence turnover intention.
Sustainable Finance for Promoting Inclusive Growth
Authors: Purnamawati I Gusti Ayu
Published: January 2022

Various essential things will be revealed in this research on how sustainable financial performance promotes inclusive growth when the Indonesian state is experiencing a sizeable economic impact due to the covid-19 pandemic. Independent variables used to measure inclusive growth include divisia of money, fiscal policy, and green banking, while the dependent variable is inclusive growth. Multiple regression analysis was used for statistical data on developments for the last ten years per semester. The data collection by downloading statistical information and annual financial report data and analyzed using SPSS Version 20. This study indicates that divisia of money, fiscal policy, and green banking positively affect inclusive growth. The collaboration of various elements will benefit inclusive and equitable economic growth, providing opportunities for all levels of society to take part in decision-making and the use of resources. Green banking is expected to improve its reputation in the eyes of customers for its sustainability.
Village Fund Allocation Practice: The Investigation of Accountability and Transparency
Authors: Putri Putu Prema Sulistyaning , Damayanti Rhosalina , Hapsari Aprina Nugrahesthy Sulistya
Published: January 2022

This research aims to describe the practice of accountability and transparency in the management of village funds in Gedangan Village, Semarang Regency. This research used qualitative descriptive method through in-depth interviews with the research stages in the form of data reduction, data presentation, and drawing conclusions. The results indicate that the management of village funds in Gedangan Village has been implemented in accordance with the principles of accountability and transparency. However, there are still some obstacles such as changes to government regulations requiring adjustments to village fund management, the lack of effectiveness of the official village website as a means of distributing information, and a lack of public awareness to read information about the village funds. The implication of this research is as an evaluation of the government of Gedangan Village in improving the means of village information disclosure and to encourage community participation in the management of village funds.
Effects of Risk, Profitability, Firm Reputation on Intellectual Capital Disclosures: Evidence from Indonesia
Authors: Hatane Saarce Elsye , Christabel Ang Kezia , Britney Daniella
Published: January 2022

This research aims to discover the factors that could influence Intellectual Capital Disclosure (ICD) on tourism companies in Indonesia. The research samples were 29 Indonesian tourism companies listed on the Indonesia Stock Exchange (IDX) from 2015 until 2019. This research used the panel data regression model with corporate risk, profitability, firm reputation, firm size, financial leverage, and ICD alongside its components as the tested variables. The main finding of this research was that firm risk and profitability positively influence ICD. In contrast, firm reputation negatively impacts ICD. The results also revealed that HCD was the most disclosed component. Therefore, the utilization and disclosure of IC could increase firm value and firm financial performance. Moreover, ICD could help investors in their consideration of investment decisions.
Analisis Penggunaan Google Classroom Pada Masa Pandemi Covid – 19 Terhadap Efektivitas Pembelajaran Mahasiswa
Authors: Wahyuni Hari , Erwantiningsih Erni , Pudyaningsih Ratna
Published: January 2022

The Covid-19 pandemic has caused various sectors to experience obstacles, one of the sectors that has been greatly affected is the world of education. The government implements policies related to education so that students learn from home by utilizing technology facilities. One of them is the Management Study Program, Faculty of Economics, Merdeka University, Pasuruan, which must change the conventional learning system with online learning. Online learning carried out in the Management Study Program by utilizing the Google Classroom application. So the purpose of this study is to analyze the use of Google Classroom during the Covid-19 pandemic on the effectiveness of student learning. Based on the research results, perceived usefulness has a direct effect on the use of Google Classrooms, perceptions of comfort and service quality also directly affect the use of Google Classroom, while user interest has no effect on the use of Google Classroom. The indirect effect of perceived usefulness on the effectiveness of student learning through the use of Google Classroom is not supported, while perceptions of convenience, user interest and service quality on the effectiveness of student learning through the use of Google Classroom are supported.
Self-Regulated Learing Siswa Kelas XI IPS Pada Mata Pelajaran Ekonomi di SMA Negeri 3 Singaraja
Authors: Sari Ni Kadek Andewi Restila , Indrayani Luh
Published: January 2022

The purpose of this study is to find the students' self-regulated Learning of class XI IPS on Economics subjects at SMA Negeri 3 Singaraja in terms of the dimensions of motives, methods, time, behavior, physical environment and social environment. The type of the research was descriptive study with qualitative approach. The populations were all class of XI IPS at SMA Negeri 3 Singaraja with a total of 103 students. Saturated sampling used in this study, this sampling technique uses the entire study population. The data collection methods used were questionnaires and documentation.  The data analysis technique used was descriptive analysis. The results showed that the students' self-regulated learning of class XI IPS on Economics Subjects at SMA Negeri 3 Singaraja in terms of the dimensions of motives, methods, behavior, physical environment were in a good category, while in terms of time dimensions and social environment were in the category of less well.
Analisis SWOT Potensi dan Daya Tarik Wisata Osing Kemiren Dalam Rangka Pengembangan Desa Adat Osing Kemiren Kecamatan Glagah Kabupaten Banyuwangi Tahun 2021
Authors: Lestari Luluk , Tripalupi Lulup Endah
Published: January 2022

This research is a qualitative descriptive study, which is aims to analyze how tourism development in the Osing Kemiren Traditional Village using a SWOT analysis (Strength, Weakness, Opportunity and Treats). This research shows that the strength of the tourism object in the Osing Kemiren Traditional Village has the potential for a panoramic view of the village which is still beautiful, the availability of interesting events, cleanliness, good facilities and infrastructure and community friendliness. The weaknesses of the Osing Kemiren Traditional Village, the lack of clean water available in the toilets, the lack of a security and supervision system, and low human resources. Opportunities for the Osing Kemiren Traditional Village, cultural preservation of the surrounding community, opening jobs, government policies, availability of information on tourism objects on the internet and social media. The threat of the Osing Kemiren Traditional Village, the number of competitors and the development of competitor tourism facilities. From the SWOT diagram, it can be seen that the research results show that the intersection point (2.38: 2.37) is in diagram I. So, the right strategy to be applied in the tourism development strategy of the Osing Kemiren Traditional Village is to support the policy (Growth Oriented Strategy).
Pengaruh Kinerja Baznas Terhadap Kesejahteraan Masyarakat di Indonesia Tahun 2001-2020
Authors: Yeubun Shimah Fauziah , Yuliana Indah
Published: January 2022

This study aims to examine the performance of the National Amil Zakat Agency (BAZNAS) which is an institution that manages zakat funds for the welfare of the people in Indonesia. Performance measurement by calculating the ratio of fiscal performance, public support, and efficiency of fundraising. In addition, people's welfare by looking at the Human Development Index (IPM). The research method used is descriptive quantitative with secondary data types, namely BAZNAS financial statements and HDI figures with an observation period from 2001 to 2020. The data analysis technique uses multiple linear regression with statistical evaluation tools 12. The results show that fiscal performance, public support, and efficiency fundraising do not partially affect the welfare of the people in Indonesia. Furthermore, the simultaneous test shows that the performance of BAZNAS which consists of fiscal performance, public support, and efficiency funding does not simultaneously affect the welfare of the people in Indonesia.
Analisis Customer Satisfying dan Knowledge Sharing Dalam Optimalisasi Formulasi Promotion Pemasaran Produk Lokal di Yogyakarta dan Palangka Raya
Authors: Kristinae Vivy
Published: January 2022

Research in the field of marketing management to optimize the formulation of promotions from customer satisfaction and knowledge sharing in realizing the economic welfare of local product business actors. The research was conducted in two cities in Indonesia that have a culture with batik products as an aesthetic regional icon in meeting customer needs. Batik has an appeal and philosophy which is a cultural heritage, economically it has value-added products to advance the region from increasing income. SDL research theory in providing a strategy to improve service quality in terms of promotion based on customer needs. The research was conducted on 300 batik entrepreneurs in Yogyakarta and in Palangka Raya. This type of quantitative research with statistical tools SPSS 24.0 shows significant positive results of customer satisfaction and knowledge sharing increasing the optimization of marketing promotions by 71%. The implications of the research as a marketing strategy in increasing the income of local product business actors, from optimizing marketing promotions for the economic welfare of business actors.
Faktor Penyebab Kurangnya Minat Anak Keluarga Nelayan Melanjutkan Pendidikan ke Perguruan Tinggi di Desa Puger Kulon Kecamatan Puger
Authors: Wijaya Shendy Andrie , Susilo David K , Sari Devi Septiani Ratna
Published: January 2022

This study aims to describe the causative and dominant factors causing the lack of interest in fisher family children to continue their education to higher education in Puger Kulon Village, Puger District. This research is a descriptive qualitative research. The number of informants was 6 people, the selection of informants in this study used a purposive sampling technique, with the criteria of fishermen family children who did not continue their education to college as the main informants and the parents of the children concerned as supporting informants. The data collection techniques used were observation, interview and documentation. Data analysis in this study used data reduction, data presentation and drawing conclusions. Data validation techniques use source triangulation and techniques. The results showed that: the factors causing the lack of interest in the children of fishermen's families to continue their education to higher education in Puger Kulon Village, Puger District were the child's own desires, family economic factors, no encouragement from parents, location factors, and environmental factors. Meanwhile, the dominant factor causing the lack of interest in children
DEVELOPMENT OF LEMON BASED BEVERAGE BUSINESS AS A COMMUNITY IMMUNE INCREASE IN THE NEW NORMALITY ERA
Authors: Suryaningprang Andre , Hendra Saputro Arie , Herlina Listri , Supiyadi Dedi
Published: January 2022

The problem that faced partners is the not yet optimal application of digital marketing in marketing products. The solution to each of these problems is to utilize ADS Facebook and Social Media and provide assistance and training. By providing these solutions, it is hoped that there will be an increase in sales and an increase in social media interaction and being registered in the Market Place. The specific target of this activity is that partners can market their products to various regions so that the distribution radius is wider and in line with increased sales. The method used is to identify needs, SWOT analysis and Expalanatory Survey to Javaganics Partners. The implementation stages consist of (1) Digital Marketing training and empowerment; (2) Data analysis; (3) Coordination of partners and researchers; (4) and internal administration of the institution; (5) Institutional self-evaluation and institutional development funds.
Peningkatan Hasil Belajar Siswa Pada Pelajaran PKNYang Mencerminkan Perilaku Harga Diri Melalui Metode Bermain Peran Di Kelas III Sekolah Dasar
Authors: Kumala Sari Fitria
Published: January 2022

This research begins with the discovery of facts that are less satisfactory in learning PKN, namely still low student learning in SDN 25 JTT. In this case the learning process has not fully involved students, as well as the lack of use of media in the process of learning in the classroom that causes students less active and submitted material is not well received by students. to overcome these problems, then used the role playing method in learning PKN with material behavior that reflects self-esteem for students class III SDN 25 JTT Padang Timur
Pengaruh Pembelajaran Daring (BDR) Terhadap Perkembangan Sosial Anak Pada Masa Pandemi DI Taman Kanak-kanak
Authors: Yunita Nela , Surayana Dadan
Published: January 2022

This study aims to examine the effect of BDR online learning on the social development of children at the Bunga Harapan Bunga Pasang Kindergarten. This type of research is a quantitative study using a questionnaire distributed to parents/guardians of students. The population in this study were children and their parents in the beam center group of 8 people, the imtaq center 8 people and the arts center 8 people. So the number of samples used is as many as 24 parents / guardians of students. The data collection technique is a questionnaire. The data analysis technique used the formula Ttable and Fcount which was analyzed using IMB SPSS 26. Based on the data analysis, the coefficient of determination of online learning bdr on social development hypotheses Tcount>Table (2,497>1,711) and Fcount>Ftable (6,253> 1,711). This means that there is a significant effect of BDR learning on the social development of children at the Bunga Harapan Bunga Pasang Kindergarten