bluuebunny/crossref_metadata_2025 huggingface dataset:
Analgesic and hemodynamic effects of intravenous magnesium sulfate infusion versus lidocaine infusion in patients undergoing thyroid surgery for toxic goiter resection: a randomized controlled study
Authors: Elhouty Mohamed G. , Elbahrawy Khaled , Sakr Ahmed
Published: March 2024

Background

Anesthesia for toxic goiter resection is challenging as manipulation of the thyroid gland and inadequate postoperative pain control could lead to hemodynamic instability due to stress and a neurohormonal response. Both magnesium sulfate and lidocaine are known for their analgesic effects and decreasing stress response. Herein, we compared the previous two medications regarding intraoperative hemodynamics and postoperative analgesia.

Patients and methods

57 patients who underwent toxic goiter resection were enrolled in this prospective randomized trial (group M received magnesium sulfate, group L received lidocaine, and group C received normal saline). Intraoperative hemodynamics and postoperative analgesic profiles were assessed.

Results

Both injection groups expressed significantly lower pain scores compared with control group at Post anaesthesia care unit (PACU) and one-hour postoperative. Postoperative fentanyl consumption was significantly lower, and the time to first analgesic request was significantly prolonged in Magnesium and Lidocaine groups than in the control group. The previous beneficial effects were more prominent in the Magnesium Group compared with the Lidocaine Group. There was no significant difference in mean arterial pressure (MAP) and heart rate (HR) among the three study groups at the baseline, after the end of infusion, and after induction. Nonetheless, there was a significant rise in mean arterial pressure and heart rate values in the control group compared with the Magnesium and Lidocaine Groups with intubation and during the first hour of surgery.

Conclusion

Both magnesium sulfate and lidocaine have beneficial hemodynamic stabilizing and analgesic effects in patients undergoing thyroid surgery for toxic goiter, with a slight superiority for magnesium.
Sexual Health Literacy Level and Associated Sociodemographic Factors among Sri Lankan Adolescents: A Cross-sectional Analysis of Selected Urban and Rural Areas in Kandy District
Authors: Wickramaarachchi Hansamali , Perera Sayuri , Wijesekara Tharanga , Wickramaarachchi Wiraj Udara , Tennakoon Sampath
Published: March 2024

Introduction:

This study addresses a gap in the existing literature by investigating the sexual health literacy (SHL) of adolescents in the Kandy district of Sri Lanka.

Methods:

This was conducted in 2022 as a cross-sectional analysis study, it involved 1690 students aged 14–18 using multistage cluster sampling. Participants completed a self-administered questionnaire on SHL, and scores were calculated based on the HLS-EU Sinhala version.

Results:

Of 1675 adolescents, 49.6% lived in rural areas and 50.4% lived in urban areas. 52.5% were females and 47.5% were males. 14–16 years old were 59.8% and 17%–18% were 40.2%. The mean age was 14.0 years (standard deviation = 0.49). Regarding socioeconomic status, 46.4% (n = 777) were in the upper and lower quintiles. The results revealed that 47.4% of the total respondents exhibited limited SHL. Rural youth have significantly higher levels of limited SHL compared to their urban counterparts. The factors associated with SHL were identified through logistic regression as an urban residence (odds ratio [OR] = 0.61) and older age (17–18) (OR = 0.65) was negatively associated with limited SHL.

Conclusion:

These findings underscore the need for targeted and comprehensive sexuality education programs tailored to the specific needs of rural adolescents in Sri Lanka.
Relationship between sarcopenia and diabetic nephropathy
Authors: Mohamed Sara I. , El-Refaei Khalida , Mohammad Doaa S. El-Deen
Published: March 2024

Introduction

Sarcopenia is a generalized loss of skeletal muscle mass combined with reduced strength and/or physical performance. Diabetic patients are prone to accelerated aging process, and these individuals are at increased risk of sarcopenia at an early age.

Aim

To determine the relationship between sarcopenia and diabetic nephropathy (DN).

Patients and methods

A prospective cross-sectional study was carried out on 60 patients with diabetes mellitus (DM), comprising 19 patients with DN and 41 patients without nephropathy, and 40 healthy controls. Sarcopenia was diagnosed using the European Working Group on Sarcopenia criteria.

Results

Of 60 patients, 44 (73%) were females and 16 (27%) were males, and their ages ranged from 31 to 70 years, with mean±SD age of 55.4±10 years. Sarcopenia was detected in nine (15%) patients with DM versus only one (2.5%) patient in healthy controls. The prevalence of sarcopenia was 35% in patients with DN versus 5% in those without DN. Skeletal muscle index was positively correlated with BMI in both sexes and in waist circumference in females.

Conclusion

The prevalence of sarcopenia was higher among diabetic patients with nephropathy than in those without nephropathy. Male sex and BMI are among the risk factors of sarcopenia in patients with DM.
Galectin-3 as a prognostic biomarker for diabetic nephropathy
Authors: Mohamed Naglaa S. , Marie Nadia K. , Abouraya Wagida M.F. , El Shennawy Salwa I. , Mahmoud Sammar A.K.
Published: March 2024

Background

Diabetes mellitus (DM) type 2 is a major health condition that has shown an increased incidence globally. The most common complication in type 2 DM is diabetic nephropathy (DN).

Aim

To determine serum galectin-3 as a prognostic biomarker in type 2 DN.

Patients and methods

A case–control prospective study was done in the Internal Medicine Department of AL-Zahraa University Hospital, Cairo, Egypt. The study was conducted on 90 patients, including 60 patients with type 2 DM and 30 age-matched and sex-matched healthy volunteers as a control group. The 90 patients were classified into four groups: group I included 20 diabetic patients (type 2) with an albumin/creatinine ratio (ACR) of less than 30 mg/g (normoalbuminuria), group II included 20 DM (type 2) with an ACR of 30–300 mg/g (microalbuminuria), group III included 20 DM (type 2) with an ACR of more than 300 mg/g (macroalbuminuria), and control group included 30 age-matched and sex-matched healthy individuals. History, examination, fasting blood sugar, glycated hemoglobin, urea, creatinine, estimated glomerular filtration rate, ACR, lipid profile, and serum galectin-3 were done for all participants. The study was approved by the Al Azhar University Ethics Board.

Results

Galectin-3 was significantly higher in patients with macroalbuminuria than in those with microalbuminuria and normoalbuminuria. Galectin-3 level has a significant positive correlation with parameters of DN progression (age, DM duration, fasting blood sugar, glycated hemoglobin, cholesterol, low-density lipoprotein, triglyceride, urea, creatinine, and ACR) and a significant negative correlation with estimated glomerular filtration rate and high-density lipoprotein levels.

Conclusion

Galectin-3 was significantly higher in type 2 diabetic patients with macroalbuminuria than in those with microalbuminuria and normoalbuminuria.
Highlighting research on the challenges and implications of some selected educational issues
Authors: Worku Mulugeta Yayeh
Published: March 2024

This editorial highlights the manuscripts published in the January 2024 edition of the Bahir Dar Journal of Education. Written by a total of 24 scholars from six universities and one international non-governmental organization, the manuscripts provide valuable insights into some fundamental educational issues in two African countries, namely, Ethiopia and Somaliland. The editorial outlines the main themes of the manuscripts and the valuable contributions the authors made to the field of education. Focusing on the African context, the editorial also featured paragraphs on some key educational challenges and the vital role scientific research and researchers can play in alleviating the challenges.
Viability of probiotic lactic acid bacteria in Malay apple (Syzygium malaccense) during fermentation and storage
Authors: Osaro-Matthew Ruth Chiamaka , Itaman Vivien Osaze , Ughala Ezinwanne , Obike-Martins Victoria , Igwe Grace
Published: March 2024

For lactic acid bacteria (LAB) to be considered probiotic it must colonize and survive the gut environment, also for maximum health benefits it must be ingested in a sufficient amount. Hence, this study was aimed at investigating the probiotic potential of lactic acid bacteria and their viability in Malay apple juice. Five LAB of yoghurt origin were obtained and screened for probiotic potential using acidic pH (1.5) tolerance, bile salt (0.3 %) resistance and non-hemolytic activity as the selection and safety criteria. The compositional and physicochemical characteristics of the apple juice during fermentation were assayed using standard methods. The viable cell counts were determined using standard plate count method. Of the 5 LAB isolates 2 identified as members of Lactobacillus and Lactococcus genera showed good probiotic characteristics with acidic pH and bile salt survival rate of above 80 %, also the 2 LAB isolates were non-hemolytic. After the 72 h fermentation increase in protein content ranged from 0.53 to 1.21 %, titratable acidity increase ranged from 0.35 to 0.53 % and a reduction in pH ranged from 4.54 to 3.58 were obtained, also the viable cell counts were at 4.12±0.38, 2.35±0.15 and 3.18±0.10 CFU/ml in the Lactobacillus, Lactococcus and mixed culture fermented juice respectively. At the end of the 30 days cold (4oC) storage the viable cell counts were >106 CFU/ml. The Lactobacillus fermented juice had more overall acceptability (7.7) by the panelists. In conclusion the studied LAB isolates were viable probiotics and Malay apple juice a suitable carrier for probiotics.
Growth And Yield Of Tomato As Influenced By Water Stress At Different Phenological Stages
Authors: Omotosho A Ogidan , Kolapo O Oluwasemire , Olukunle A Akinboade , Oluwatosin A Adesida , A Alvin Ekaun
Published: March 2024

The study investigates the effect of water stress at different phenological stages on tomato growth and yield. Tomato is a vital vegetable crop in Nigeria, and water scarcity poses challenges to its productivity. The study was carried out in a screen house, water was applied daily with 100% potential evapotranspiration rate except during the ten days water stress applied at every phenological stage. The parameters assessed include number of leaves, plant height (cm), stem diameter (mm), and root and shoot dry weights (g), in addition, the water use efficiency. The results were subjected to Analysis of Variance and the means were compared using Least Significant Difference at 5% level of significance. The results show that there was no significant difference (p≥0.05) in the water use efficiency of the tomato plants subjected to water stress at the phenological stages. Notably, the study highlights that the vegetative stage is particularly sensitive to water stress, leading to reduced shoot dry weight and compromised overall biomass. Similarly, water stress during the flowering stage diminishes root dry weight. However, the fruiting stage exhibits relatively better yields under water stress than other stages. The findings emphasize the importance of effective irrigation management, particularly during the vegetative phase, to promote optimal plant development. Moreover, the research underscores the significance of providing adequate water during reproductive phases to enhance fruit production and overall plant performance.
Exchange Rate And National Output Performances: The Implication On Nigeria’s Economy
Authors: Bernard Eze Nnabu , Augustina Nnenna Awoke , Martin Ifeanyi Igwurube
Published: March 2024

The study investigated the effect of exchange rate on economic growth in Nigeria using annual time series data from 1970 to 2021. The data were obtained from Statistical Bulletin published by the Central Bank of Nigeria 2021. The empirical studies reviewed had divergent views on the impact of exchange rate on economic growth in Nigeria. The study began with the test of unit root using Augmented Dickey-Fuller (ADF) and Philip-Peron (PP) unit root tests, followed by Johansen cointegration test, vector error correction model (VECM). The VECM indicated that exchange rate appreciation contracts output. The granger causality tests revealed that exchange rate and economic growth reinforce one another. However, based on these findings, it becomes imperative to build adequate foreign reserve to cushion-off trade shocks, promote import substitute industries, diversification of economy and enhance export oriented industries and reduction in cost of borrowing to enable domestic firms to benefit from the theoretical advantages of exchange rate variation. These measures promote the performances of macroeconomic variables in Nigeria.
La participation citoyenne à la gouvernance locale et développement des entités territoriales décentralisées
Authors: Makengo Kuhusu Ruffin
Published: March 2024

La politique de décentralisation adoptée par la République Démocratique du Congo nécessite la participation des citoyens. Pour la réussite de cette décentralisation, il faut nécessairement l’adhésion de tous les citoyens aux projets et programmes de développement mis en œuvre par le pouvoir central et les entités territoriales décentralisées. La décentralisation vise davantage à responsabiliser les citoyens comme acteurs de leur développement. Cependant, la décentralisation connait des difficultés liées au bon fonctionnement des mécanismes de participation citoyenne et de redevabilité prévues par la constitution de 2006 et la loi organique. Il y a une faible participation des citoyens aux projets de développement locaux. Il est opportun de se demander, quelle est l’influence de participation citoyenne sur la gouvernance locale pour le développement des entités de base.

L’objectif de cet article est de démontrer que la participation citoyenne à la gouvernance constitue un moteur de développement des entités de base. Et comme méthodologie, nous avons recouru à la recherche documentaire, aux entretiens et à l’administration d’un questionnaire. Cette étude a permis de constater qu’il y a une méconnaissance des mécanismes de participation citoyenne et de redevabilité, qui mènent à l’absence d’une culture de la participation citoyenne et aux conflits politiques.
Administrative Authority-driven Public Engagement: A Case Study of Local Government’s Commendation Governance in China
Authors: Li Xiaomei , Liao Liao , Zhu Xingyun
Published: March 2024

In recent years, China’s central government has focused strategically on motivating local governments to allocate more administrative resources to enhance performance in non-economic areas, such as environmental and cultural services. As a governance practice, the central government has initiated “evaluation and commendation” campaigns among local governments. The main governance objective of these local government campaigns is to solicit public engagement, including public participation, support, and actions. Based on a case study of the campaign to establish a National Civilised City, this paper presents the local government’s governance logic, operating mechanism, and governance performance in soliciting public engagement in “evaluation and commendation” activities. We find that in “evaluation and commendation” campaigns, characterised by short-term authority commendation incentives and shortage of governance resources, the local governments adopted the unusual governance mechanism of “administrative authority-driven public engagement”, using both flexible and mandatory strategies. The flexibility strategy leads to the active participation of citizens, but the mandatory strategy makes public engagement stay at the superficial level, characterised by surface-level cooperation and inner rejection, causing partial exclusion and separation between the government and the public, in turn exhibiting a “ratchet effect” in governance performance.
Mối quan hệ giữa Vốn tâm lý, Động lực học tập và Kết quả học tập của sinh viên: Nghiên cứu thực nghiệm tại trường Đại học Sư phạm Kỹ thuật Vĩnh Long
Authors: Phong Cao Thanh
Published: March 2024

Bài báo nghiên cứu mối quan hệ giữa Vốn tâm lý, Động lực học tập đến Kết quả học tập của sinh viên trường Đại học Sư phạm Kỹ thuật Vĩnh Long. Khi phân tích đánh giá kết quả học tập, các nghiên cứu chỉ tập trung vào yếu tố khách quan như chương trình đào tạo, phương pháp giảng dạy, nội dung học phần, … nhưng yếu tố Vốn tâm lý (yếu tố chủ quan) cũng sẽ có tác động tích cực và quan trọng. Do đó, nghiên cứu này tập trung vào yếu tố tâm lý nhằm phát hiện các tác động vốn có đến kết quả học tập của sinh viên. Qua khảo sát 768 sinh viên đại học với phương pháp định lượng (mô hình Cấu trúc tuyến tính - SEM), nghiên cứu cho thấy các tác động cùng chiều của Vốn tâm lý và Động lực học tập đến Kết quả học tập. Sinh viên có Vốn tâm lý cao thì họ càng tự tin, lạc quan, hy vọng, thích nghi trong giải quyết vướng mắc để đạt được mục tiêu học tập. Dẫn đến họ sẽ có sự cam kết và đem lại kết quả học tập tốt hơn. Qua đó, tác giả đề xuất các kiến nghị và các giới hạn cũng như hướng nghiên cứu trong tương lai.
Nghiên cứu các yếu tố ảnh hưởng đến hiệu quả thực hiện nhiệm vụ của thế hệ Z
Authors: Bảo Lâm Quốc , Quyên Nguyễn Lê Hoàng Thụy Tố
Published: March 2024

Hiệu quả thực hiện nhiệm vụ là yếu tố quan trọng để thúc đẩy quản trị công việc hiệu quả. Trong đó, thế hệ Z đang dần trở nên quan trọng trong việc nghiên cứu hành vi trong tổ chức. Nghiên cứu này tìm hiểu và xác định các yếu tố ảnh hưởng đến hiệu quả thực hiện nhiệm vụ của nhân viên thế hệ Z. Nghiên cứu sử dụng dữ liệu thu được từ 257 bảng khảo sát hợp lệ, thu thập tại các doanh nghiệp ở Thành phố Hồ Chí Minh thông qua phương pháp phi xác suất. Sau khi kiểm định bằng kĩ thuật PLS-SEM, kết quả cho thấy sự tự chủ, sự hạnh phúc và sự hỗ trợ từ tổ chức có tác động tích cực đối với hiệu quả thực hiện nhiệm vụ. Phát hiện của nghiên cứu là cơ sở đề xuất các hàm ý quản trị nhằm thúc đẩy hiệu quả thực hiện nhiệm vụ của Gen Z làm việc tại các doanh nghiệp.
Sepiyolit / Bentonit Killerin Saflaştırılması ve Yapısal Karakterizasyonu
Authors: Erol Eylem , Ceyhan Gökhan
Published: March 2024

Gelişen teknoloji ile birçok alanda polimer sektörüne talep artırmıştır. Ancak polimer üretim prosesinin bazı kısımlarında üretim aksaklıkları meydana gelmektedir. Bu aksaklıklar yüksek üretim hızlarından dolayı düzensiz akış, torku birikmesi, yüzeyde dalgalanma gibi üretim verimliliğini ve kalitesini düşürmektedir. Üretim hızı ve kalitenin düşmesi maddi kayıplara sebep olmaktadır. Üretim esnasında akış kararsızlığını ve kanallarda biriken torku miktarını azaltmak için çeşitli yardımcı kimyasal maddeler kullanılmaktadır. Ancak akış istikrarsızlığını azaltmak için kullanılan kimyasal maddeler maliyetli ve sağlığa zararlı olduğu için doğal kaynaklardan alternatif çözümler aranmaktadır. Kaygan yapılarından dolayı killerin polimer üretim prosesine dahil edilmesi bu meseleye doğal bir çözüm sunmaktadır. Burada dikkat edilmesi gereken konu killerin direk kimyasallarla temas edilmeden önce başarılı bir şekilde saflaştırma işleminin gerçekleşmesidir. Saflaştırma işlemi ile, kil numenlerinin boyutları küçülerek uygulanacak diğer katkı maddeleri ile etkileşimi arttırılmış olur. Bu çalışmada, temin edilen sepiyolit kili ve sodyum bentonit kilinin asit ile seyreltilerek saflaştırma işlemi yapılmıştır. Elde edilen ürünlerin SEM/EDX, XRD ve FTIR spektrumlarına bakıldığında ürünün fiziksel ve morfolojik özelliklerini anlamlı şekilde iyileştirdiği görülmüştür.
La importancia de la familia en el sistema constitucional
Authors: Pantaleón Pacheco Daniel
Published: March 2024

PROBLEMA: En este artículo se analiza la pregunta acerca del rol que juega la crisis de formación familiar y supone la insuficiencia de las instituciones que socializan a los individuos. OBJETIVO: Exponer uno de los factores de debilitamiento axiológico constitucional: la familia, y el descuido de éstas en las sociedades contemporáneas que incide en la pobre socialización de los valores constitucionales, los cuales presuponen la profunda vigencia de los valores generales en el mundo social. MÉTODO: Se acudió a la revisión bibliográfica que tratan los temas de la crisis de los valores constitucionales, así como la pobre socialización que vive la familia en la época contemporánea. Asimismo, se aplica el razonamiento abductivo, es decir, el que plantea las respuestas más plausibles a las preguntas planteadas. RESULTADOS: Se logra comprobar que la crisis constitucional no puede desvincularse de la formación en valores que provee la familia; incidentalmente, las consideraciones y argumentos del trabajo también explican por qué se debe prestar mayor atención a la satisfacción de los derechos sociales, los que se han ignorado cada vez más debido a las dinámicas económicas del mundo contemporáneo. CONCLUSIÓN: La insuficiente formación en valores que provee la familia incide en las carencias normativas del Estado constitución de Derecho.
PERLINDUNGAN HUKUM TERHADAP KEKERASAN SEKSUAL PADA ANAK DIKOTA PALEMBANG MENURUT UNDANG-UNDANG NOMOR 35 TAHUN 2014 TENTANG PERUBAHAN ATAS UNDANG-UNDANG NOMOR 23 TAHUN 2002 TENTANG PERLINDUNGAN ANAK
Authors: Absi Warmiyana Zairi , Novianti Sella , Pertiwi Bella
Published: March 2024

Abstract

Sexual violence is a legal issue that is very important to study because in this case it involves the human rights of victims which result in traumatic psychological and physical trauma. The phenomenon of sexual violence against children in Indonesia has a problem. Sexual violence in Indonesia continues to increase significantly. However, many victims of sexual violence against children do not have the courage to report to the obligatory parties or child protection agencies about criminal acts of sexual violence. The above is what motivated the writer to be interested in writing this thesis and research. This research aims to find out how far the application and protection of the law against sexual violence against children in the city of Palembang Law No. 35 of 2014 concerning amendments to Law No. 23 of 2002 About Child Protection. In this study the authors used qualitative research. The research method used is an empirical juridical research method with data collection techniques through library research and field studies, namely conducting direct interviews with related parties. From the results of this study it will be known how the implementation of "Legal protection against sexual violence against children in the city of Palembang according to Law Number 35 of 2014 concerning amendments to Law No. 23 of 2002 concerning Child Protection. And also explain the causes of the occurrence of criminal acts of sexual violence against children.

 Keywords: Legal Protection, Sexual Violence in Children, Social Symptoms
MODUS OPERANDI TINDAK PIDANA PENGGELAPAN PAJAK DI INDONESIA
Authors: Yonani Yonani
Published: March 2024

Abstract

People's contribution tax to the state treasury is based on the law without receiving any direct merit (contra-performance) which can be directly demonstrated and which is used to pay for public expenses. Tax crime by adding fictitious costs. Making a management contract with a group company abroad incurs management fees/technical fees/consultant costs. But actually, no service is performed. Then, to pay off the management fee/technical fee/consultant fee, funds will be transferred from the company account to the group company account abroad. The company will make costs or receipts where no costs are actually incurred, then the fictitious financing money will be transferred from the company to a temporary escrow account which will then be distributed to shareholders. By making a hedging or wash-out contract with a backdated date, the Taxpayer (WP) will always suffer a loss in the hedging or wash-out. Repayment of hedging/wash out losses will be transferred from the company account to the group company account abroad.

 Keywords: Operandi, Tax, Crime
DASAR PERTIMBANGAN PENYIDIK DALAM MENERAPKAN DISKRESI KEPOLISIAN TERHADAP TINDAK PIDANA LALU LINTAS
Authors: Mardiyati Siti , Hariyadi Wicaksono Putra
Published: March 2024

Abstract

The discretion exercised by the investigator is carried out on the grounds that this action can effectively resolve criminal acts of traffic violations, where the suspect commits a traffic violation because his negligence causes other people to be injured. This action raises complicated problems, where on the one hand this discretionary action is an application of criminal law which is carried out in accordance with its own policy to make the rigidly operating law more effective. The legal consequences arising from the investigator's discretionary actions regarding traffic crimes are that each party can know their position. The perpetrator who crashed will provide compensation to the victim, both material and medical costs. increasing investigators' understanding of discretion because discretion that is not based on statutory regulations is discretion that is against the law. The exercise of discretion is truly in line with expectations, both the perpetrators of the discretion and the targets of the discretion must work in synergy with each other in order to encourage the use of discretion correctly, well and responsibly so that it has an impact on the realization of good governance.

 Keywords: Discretion, Police, Traffic
Pengaruh Motivasi Kerja, Kepuasan Kerja, dan Komitmen Organisasi Terhadap Kinerja Pegawai Melalui Disiplin Kerja Sebagai Mediator
Authors: Yeni Dwi Hastuti  , Tabrani  , Roberto Akyuwen
Published: March 2024

The employee’s performance is the very important for the goal achievement on an organization. The purpose of this study was to examine and analyze the effect of work motivation, job satisfaction, and organizational commitment on employee performance through work discipline as a mediator at the Tegal City Diskominfo. This research method uses a quantitative research approach. The analysis process with a sample of direct observation with 49 respondents. The instruments used in this study using questionnaires. The questionnaire has been tested for validity and reliability. The research analysis uses Structural Equation Modeling (SEM). Based on the results of the analysis, it can be concluded that work motivation, job satisfaction, and organizational commitment has a significant and positive effect on employee work discipline. Furthermore, work discipline has a significant and positive effect on employee performance. While work motivation and job satisfaction have no effect on employee performance. The organizational commitment is known to have a significant and positive effect on employee performance.
Efektivitas Sistem Informasi Akuntansi Lembaga Perkreditan Desa di Kecamatan Kediri
Authors: Ida Ayu Nyoman Yuliastuti  , I Gede Cahyadi Putra
Published: March 2024

This study aims to examine and analyze the effect of information technology sophistication, work experience, training and Tri Hita Karana culture on the effectiveness of the accounting information system at the Village Credit Institution (LPD) in Kediri District, Tabanan Regency. The number of LPDs in Kediri District are 21 LPDs with a population of 159 people. The method of determining the sample using purposive sampling method, so as to get a research sample of 105 respondents. The data analysis technique used is multiple linear regression analysis. Of the 105 questionnaires distributed, 81 were filled out and returned. The results of the data analysis showed that the training and culture of Tri Hita Karana had a positive effect on the effectiveness of the accounting information system. It is different with the results on the variables of information technology sophistication and work experience which have no effect on the effectiveness of the accounting information system at the LPD in Kediri District, Tabanan Regency.
Pengaruh Manajemen Laba, Ukuran Perusahaan, Corporate Social Responsibility Terhadap Nilai Perusahaan (Studi Empiris Pada Perusahaan Sektor Pertambangan Yang Terdaftar Di Bei Tahun 2018-2020)
Authors: Dwi Maya Anggraeni  , Dwi Ermayanti Susilo
Published: March 2024

The main goal of every company is to optimize the company's profit as well as the wealth of its shareholders. Companies with high firm value will maximize the welfare of their shareholders, as a result, investors will be interested in investing in similar companies. There are several factors that can affect the value of the company which includes earnings management, firm size and corporate social responsibility. The purpose of this study was to determine the effect of earnings management, firm size, corporate social responsibility on firm value. The approach in this study uses a quantitative method approach. The population in this study are all companies in the mining sector listed on the Indonesia Stock Exchange in 2018-2020 totaling 48 companies. By applying the purposive sampling technique for sampling, 17 companies were obtained for 3 years, so the number of samples was 51. The data quality test uses the classical assumption test and the analysis technique uses multiple linear regression analysis. The results of this study indicate that earnings management has no significant effect on firm value, firm size has a positive and significant effect on firm value, and corporate social responsibility has no significant effect on firm value.
Pengaruh Profitabilitas Terhadap Internet Financial Reporting (IFR)
Authors: Agustina Duwi , Yanto Yanto
Published: March 2024

Financial reporting via the internet is the disclosure of financial information using the company's own website. With the development of information technology, all work and human activities can be completed effectively and more efficiently. Financial reporting via the internet is expected to improve a company's communication with external and internal parties of the company, as well as other parties related to the company. The purpose of this research is to determine the effect of the independent variable namely Profitability on the dependent variable, namely Internet Financial Reporting on the company manufacturers listed on the IDX for the 2019-2020 period. The type of research used is explanatory research with data collection techniques using secondary data. The object of this research is a manufacturing company listed on the IDX for the 2019-2020 period. The number of samples in this study were 72 companies using SPSS. The data analysis technique used in the study uses simple linear regression analysis. The results of this study indicate that the profitability variable has no effect on Internet Financial Reporting.
Analisis Pengaruh Pendapatan Daerah, Belanja Daerah dan Pembiayaan Daerah Terhadap Pajak Daerah di Sumatra Utara
Authors: Luffi Nabila Siregar  , Shita  Tiara
Published: March 2024

This study aims to determine how to determine the effect of local taxes on regional income, regional spending and regional financing in North Sumatra. The type of research used in this research is descriptive qualitative. The analysis technique used in this research is to conduct field studies and literature studies. Based on the results of research that has been carried out, the contribution of local tax revenue has increased in 2018-2019, while in 2020-2021 it has decreased, affecting the regional income of North Sumatra. As well as Regional tax revenues contribute to increasing local revenue, regional spending and regional financing in North Sumatra.
Analisa Penggunaan E-Wallet dalam Keseharian Masyarakat di Kabupaten Labuhanbatu
Authors: Pitryani  , Fitria Eva , Elvina
Published: March 2024

Technology that is currently developing can make it easier for people in various ways. One of the conveniences for the community in their daily lives is the use of cash instead of electronic money (e-wallet). The purpose of this study is to get an overview of the use of e-wallets in Labuhanbatu Regency. This research method uses descriptive qualitative with the type of research in the form of case studies in Rantauprapat. The research was conducted from May 2022 to November 2022. The instruments used were a questionnaire given to the public and in-depth interviews (In-depth Interview). The sample in this study is people with an age range of 15 years - 53 years, further distinguished by categories of finance, food and beverages, shopping. Data analysis techniques use the Miles and Huberman methods. Communities in Labuhanbatu Regency have used e-wallets to make online transactions. The most e-wallet users are men with a percentage of 65.56% and women with 34.44%. The age range that uses ¬e-wallet is in the range of 23 years to 30 years (35.56%). 20% for 15-22 years, 20% for 31-38 years, 15.56% for 39-46 years and 8.88% for 46-53 years. Online transactions commonly used by respondents are in the financial category (78%) to pay electricity bills, health insurance, water bills, and other financial transactions. 15% for food purchases and 7% for drinks.
Prediksi Harga Saham Bank BCA Menggunakan XGBoost
Authors: Jange Beno
Published: March 2024

This study aims to determine the prediction of Bank BCA's stock price using XGBoost. XGBoost is an open source implementation of Gradient Boosting for generating forecasts based on historical data that is fast and scalable. The data in this study is stock price data of Bank BCA for 4 (four) years, namely from 01-01-2017 to 31-12-2020. The technical indicators used in this study are the Simple Moving Average (SMA), Exponential Moving Average (EMA), Moving Average Convergence/Divergence (MACD) and Relative Strength Index (RSI). The results show that the Exponential Moving Average technical indicator greatly influences the prediction results. The results of this study also show a fairly good prediction accuracy with MAPE of 4.01 percent with hyper parameter settings; but the predictions are slightly less good in March 2020 due to the Covid-19 pandemic case.
Bias Perilaku Dan Keputusan Keuangan: Analisis Bibliometrik
Authors: Rahmah Rosyidah , Siregar Ifan Wicaksana
Published: March 2024

In the past three decades, the study of financial behavior has become a fascinating subject. According to Thaler (1980), investors may be influenced by behavioral biases that frequently result in suboptimal decisions. Over time, scholars have contested the ideas and assumptions of normal contemporary finance and finance, but behavioral finance theory has also been questioned and faced numerous difficulties. In the Efficient Market Hypothesis (EMH) theory, rational investor behavior in financial markets is assumed (Fama, 1970).  According to anticipated utility theory, investors behave rationally when making decisions by weighing the relative rewards and hazards of all alternatives (Kahneman & Tversky, 1979). Financial conduct is how individuals behave in financial matters and the psychological influences on financial decisions (Nofsinger, 2001). The Dimensions database's metadata was extracted for this investigation on July 15, 2022. Dimensions is a less well-known metadata aggregator than Scopus and Web of Science; the Dimensions Database is an academic database collecting research articles and their citations, as well as awards, patents, clinical research, policy documents, and altmetric information. This database aims to record and provide insight into the broader research community (Bode et al., 2019). Two articles on behavioral bias and financial decision-making were originally published in 1999, according to the search results. The demand for research in this field began to stabilize between 1999 and 2022, while the number of publications continued to rise from 2007 to 2022. In addition, the co-occurrence-based publication development map includes seven clusters. Financial literacy, disposition effects, and risk are contemporary research issues.
Analisis Inovasi Produk Dan Kualitas Produk Terhadap Keunggulan Bersaing Pada Kerajinan Rotan Di Kota Medan
Authors: Dian Septiana Sari
Published: March 2024

The research analysis aims to determine whether product innovation and product quality partially and simultaneously have a positive and significant effect on the competitive advantage of rattan craftsmen in Jalan Gatot Subroto, Medan City. The data analysis technique used is the quantitative method with the help of the SPSS version 26.0 program. This study uses multiple linear regression analysis. The sample in this study was 77 respondents. Primary data collection using a questionnaire. The results showed that the effect of product innovation on competitive advantage was seen that count 4.282 > table 1.664 and significant 0.000 <0.05. The effect of product quality on competitive advantage is seen in that count 3.190 > table 1.664 and significant 0.002 <0.05. The effect of Product Innovation and Product Quality together (simultaneously) has a positive effect on Competitive Advantage (Fount> Ftable 34.602 > 2.72 at significant 0.000 <0.05).
Analisis Kualitas Laporan Keuangan pada Bank Perkreditan Rakyat di Kecamatan Sukawati
Authors: Ida Ayu Nyoman Yuliastuti  , Ni Wayan Anggi Eswarani  , Luh Komang Merawati
Published: March 2024

The research objective was to test and obtain empirical evidence whether information systems, human resource quality, internal control systems, good corporate governance, and risk management affect the quality of financial reports at BPRs in Sukawati District. The population in this study were all employees working in 15 BPR units in Sukawati District, totaling 538 people. Samples were taken using a purposive sampling method so as to get 62 people as a sample, multiple linear regression analysis was used to analyze the data. Based on the results of the analysis, it shows that information systems, human resource quality, and risk management have a positive effect on the quality of financial reports at BPRs in the Sukawati District, while the internal control system and good corporate governance have no effect on the quality of financial reports at BPRs in the Sukawati District.
Pengaruh Laba Kotor, Laba Operasi, Laba Bersih, Perubahan Piutang, Perubahan Hutang Dan Perubahan Persediaan Dalam Memprediksi Arus Kas Di Masa Mendatang (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2016-2020)
Authors: Putri Widi Astuti  , Dwika Lodia Putri  , Aljufri
Published: March 2024

This study aims to determine the effect of gross profit, operating profit, net income, changes in receivables, changes in payables and changes in inventory in predicting future cash flows (empirical studies on mining companies listed on the Indonesia Stock Exchange in 2016-2020). The population in this study are all mining companies listed on the Indonesia Stock Exchange (IDX) in 2016-2020. The total population in this study were 47 mining companies.The sampling technique used purposive sampling method which resulted in 12 companies as samples. The results showed that gross profit, operating profit, net income, changes in debt, and changes in inventory had an effect on predicting future cash flows, while changes in accounts receivable had no effect on predicting future cash flows. Then there is the effect of gross profit, operating profit, net profit, changes in receivables, changes in debt and changes in inventory in predicting future cash flows simultaneously.
Pengaruh Terhadap Kepuasan Kerja Pegawai Di Dinas Perindustrian Dan Perdagangan Kabupaten Tapanuli Tengah
Authors: Rosmaita Ambarita  , Leli Sudarma  , Rizky Amelia  , Aini Pandiangan  , Seriana Veronica Siburian  , T. Ahmad Helmi  , M. Nelson Pinem
Published: March 2024

This research aims to find out the influence jointly or partially between competence, communication and organizational culture to the performance of the Workers at the Dinas Pemberdayaan Masyarakat dan Desa Kabupaten Labuhanbatu. This research uses descriptive qualitative method using primary and secondary data. The population is the workers of the company. Forty workers become the sample of this research. Data analysis technique used is linear regression which shows that from the three independent variables applied to the regression model (competence, communication and organizational culture). Competence is significant for 0,000 which can be concluded that competence affects performance (hypothesis 1 accepted). Communication has significant value 0,011 which can be concluded that communication affects performance (hypothesis 2 accepted). Organizational culture variable has significant value 0,459 which means that organizational culture not influences performance (hypothesis 3 rejected). Research results show that competence, communication and organizational culture all positively influence the performance of the workers. It can be proven using the result of regression statistic test with probability value 0,000 obtained which is lower than ? (?=0,05). So, it can be said that competence, communication and organizational culture influence positively the performance of the workers. Thus, hypothesis 4 accepted.
Pengaruh Pengungkapan Corporate Social Responsibility, Struktur Modal, Financial Distress, dan Corporate Governance terhadap Return Saham
Authors: Anngelia Shavira Putri  , Prita Karina Diandra
Published: March 2024

This study aims to examine the effect of corporate social responsibility disclosure, capital structure, financial distress, and corporate governance on stock return. The population used in this study is property and real estate companies listed on the IDX for the 2018-2022 period. The sample in this study amounted to 13 property and real estate companies, using purposive sampling technique and an observation period of 5 years so that 65 samples of observation data were obtained. The data needed in this study were obtained from the publication of financial statements in the Indonesia Stock Exchange. The data analysis method used to test the hypothesis is multiple linear regression analysis. The analysis was carried out using SPSS version 26. The results of this research show that corporate social responsibility disclosure has a significance value of 0.538 or has no effect on stock returns. Capital structure has a significance value of 0.449 or has no effect on stock returns. Financial distress has a significance value of 0.002 or has a positive and significant influence on stock returns. Institutional ownership has a significance value of 0.840 or has no effect on stock returns. The proportion of independent board of commissioners has a significance value of 0.380 or has no effect on stock returns.
The Effect of Treated Wastewater Levels on the Rooting of Blackberry (Rubus fruticosus L.) Green Cuttings
Authors: Çakmakçı Ayşegül , Karakoyun Merve , Öztürk Erdem Sinem
Published: March 2024

The world population is growing, leading to a gradual decrease in available water supplies. Reusing wastewater is seen as beneficial for environmental conservation and mitigating water contamination. Recycled wastewater includes essential nutrients for agricultural growth, and its reuse can lower the need for fresh water in dry areas. This study examined the impact of diluted treated wastewater at various ratios on the roots and shoot growth of blackberry green cuttings. For this purpose, Jumbo blackberry green cuttings located at the Bilecik Şeyh Edebali University Agricultural Practice and Research Center were used in 2023. In September, cuttings were taken and treated with a control (0 ppm IBA) and a 4000 ppm dose of indole-3-butyric acid (IBA). The cuttings were then planted in rooting tables with perlite and bottom heat (22±2 °C). From the time of planting, the cuttings were irrigated with treated wastewater from the university's wastewater treatment facility, diluted in five different doses (0, 25, 50, 75, 100 %). In the cuttings removed from the rooting medium after 90 days, the following were determined: survival rate (%), rooting rate (%), callus formation rate (%), number of roots (per cutting), root length (cm), root diameter (mm), fresh and dry root weight (g), chlorophyll a (µg/g DW), chlorophyll b (µg/g DW), and total chlorophyll content (µg/g DW). At the end of the trial, the positive effects of treated wastewater on rooting had been determined. The rooting rate was determined to be best in the Control (0 ppm IBA)+TWW100 application (73%). The research suggests that blackberry cuttings can be rooted using treated wastewater without the need for IBA
Open Lumbar Sympathectomy on Buerger’s Disease: A Case Report
Authors:   Intern in Cardiothoracic Vascular Surgery Department, Margono Soekarjo General Hospital, Al Khoiri Auzan Qostholani , Hidayat Taufan ,   Cardiothoracic Vascular Surgery Department, Margono Soekarjo General Hospital
Published: March 2024

Thromboangiitis obliterans known as Buerger's disease is a nonatherosclerotic, progressive inflammatory disease that affects small and medium arteries in the upper and lower extremities. Strong relationship was found between the development of this disease and the patient's history of smoking. We reported a case of 50-year-old male with progressive pain in fingers of right leg with darkened ulcer. Open lumbar sympathectomy is a procedure that is rarely performed nowadays, but progressive pain in buerger’s disease patients can be managed with this procedure. The aim of sympathectomy is to reduce sympathetic response causing vasodilation effect which will reduce rest pain.
Does Investor Attention Affect Corporate Greenwashing? Evidence from China
Authors: Zhi Hui , Chi Yuanying , Peng Rui , Gao Kaiye
Published: March 2024

Abstract

Enhancing ESG performance has emerged as a crucial strategy for companies to bolster market value and competitiveness. However, this trend has sparked concerns about corporate greenwashing, where companies may selectively disclose ESG-related information to garner short-term benefits. Against this backdrop, using Chinese A-share listed companies from 2010 to 2022, we examine the impact of investor attention on corporate greenwashing. The findings reveal that investor attention significantly curbs corporate greenwashing. Mechanism analysis indicates that investor attention achieves this by alleviating corporate financing constraints and enhancing transparency in corporate information. Furthermore, moderating analysis suggests that enhancing internal controls and increasing environmental subsidies can strengthen the inhibitory effect of investor attention on corporate greenwashing. Finally, heterogeneity analysis demonstrates that the inhibitory effect of investor attention on corporate greenwashing is more pronounced in state-owned enterprises and companies facing high financing constraints. These findings not only contribute to the literature on investor attention but also offer insights for governing corporate greenwashing and advancing the dual-carbon goal.

Keywords: Investor attention, Corporate greenwashing, Internal controls, Environmental subsidies, China.
The Role of the Thymus Gland in Atopic Dermatitis
Authors:   European Wellness Academy GmbH, Germany/Malaysia, Alvin Glen , Chan Mike ,   European Wellness Centers, Switzerland, Germany
Published: March 2024

The thymus gland is a vital organ for maintaining a vigilant immune system. It develops at the perinatal stage, maturing during childhood and involutes during adolescence. The thymus secretes numerous cells, chemokines and lymphokines to sustain its function. The Thymus and activation-regulated chemokine (TARC/CCL17) is a member of the T-helper 2 chemokine that aids in immunosurveillance in allergic disease. The TARC is a robust objective biomarker involved in the pathogenesis of Atopic Dermatitis, enabling the monitoring of many aspects of the disease. Arguably, it is currently the most sensitive clinical biomarker of Atopic Dermatitis. TARC has enabled atopic dermatologic management to be precise and personal. The regeneration of the thymus gland will be favourable to conserving many of its essential tasks in the body.