bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Penerapan Akuntansi Manajemen Lingkungan Terhadap Nilai Perusahaan di Indonesia
Authors: Effendi Bahtiar
Published: January 2021

This study aims to analyze the factors of environmental management accounting on firm value in West Java. The phenomenon of companies having high firm values was also found with conditions inversely proportional to the low practice of implementing environmental conservation responsibility. The population of this study were all manufacturing companies located in West Java for the period 2018-2019 and based on the purposive sampling method, a sample of 120 respondents was obtained. By using multiple linear regression analysis as a research method, it is found that there is a significant positive influence between the application of environmental management accounting which is proxied through the aspects of material input, transportation, supplier assessment, and other aspects of firm value. Besides, it is found that the results of a significant negative effect between the application of environmental management accounting are proxied through the aspects of non-product output, compliance, and environmental complaints mechanisms on firm value. Furthermore, based on the simultaneous test results, it was found that the application of environmental management accounting was proxied through the aspects of material input, non-product output, compliance aspects, transportation aspects, other aspects, supplier assessment, and environmental complaint mechanisms simultaneously affected on firm value. Agency theory was successfully applied in this study, this is indicated by the results obtained, namely, the application of environmental management accounting is proven to affect the level of firm value.
Analisis Pengaruh Budaya Organisasi dan Pengendalian Internal terhadap Kinerja Pegawai
Authors: Kesek Meike Negawati , Tangon Joseph Nugraha , Korompis Sintia Nurani
Published: January 2021

This paper intends to ascertain whether the influence of organizational culture and internal control on employee performance. An organization can be said to be successful if it is supported by good employee performance. Organizational culture that has long been built in the organization can certainly have an influence on the behavior of employees in it. Likewise with internal control, the better the internal control function in an organization, the employee's performance will also increase in a better and maximum direction. The data used are primary data, namely by distributing questionnaires to collect data. The research sample was ASN in the Environmental Service of North Sulawesi Province. Methods of data analysis using multiple regression. The results of this study indicate that the organizational culture variable (X1) has a significance value = 0.000 <? = 0.05, so it can be concluded that organizational culture has an effect on employee performance. Furthermore, for the test results on the Internal Control variable (X2) on Employee Performance (Y) has a significance value = 0.028 <? = 0.05, which means that Internal Control also affects employee performance. Organizational culture that is not conducive will cause employee performance to decline. However, if the organization, in this case the public sector, is able to build a good organizational culture, it will be able to improve employee performance. Likewise with internal control, the better internal control within an organization, the better the employee's performance in the organization. So that when control and supervision have been carried out properly and have been implemented by employees, the employee's performance will automatically increase.
Analisis Pengelolaan Keuangan pada UMKM di Kota Batam
Authors: Khadijah Khadijah , Purba Neni Marlina Br
Published: January 2021

MSMEs are the main pillars of the Indonesian economy. One of the obstacles faced by MSMEs today is the number of MSMEs opening businesses with the same type of products. The purpose of this research is to be able to analyze financial management in MSMEs in Batam City. So that it can develop and be consistent with the effort. The method used is a qualitative descriptive method with a sample of 5 MSMEs namely Toko Pakaian Cantik, Toko Gamis Taqeeya, Toko Ringan, Toko Fashion Muslim, Toko Fathia Collection are in the type of trading industry with criteria still active and willing to conduct interviews on their business. The results of the study in accordance with 4 indicators in financial management showed that the overall MSMEs studied using planning in the use of budgets, making simple recordings, and using sufficient control. However, not all MSMEs understand the reporting indicators in business financial statements.
Preferensi Metode Mengajar Dosen terhadap Sikap, Motivasi dan Minat Berwirausaha Mahasiswa Akuntansi Universitas Prima Indonesia
Authors: Sitanggang Tina Novianti , Yasiin Faathir Nurul
Published: January 2021

This study aims to analyze the effect of lecturer teaching methods on the Attitudes, Motivation, and Entrepreneurial Interests of Accounting Students at Prima Indonesia University. This study uses primary data, namely by distributing questionnaires to 2015/2016 accounting students who have taken entrepreneurship courses with a sample of 236 students taken using the Slovin formula. This study was analyzed using SPSS. The result of the research is that simultaneously from the third variable independent of the dependent variable Y (Entrepreneurial Interest) is 0.549 x 100% = 54.9%. In other words, 54.9% of Entrepreneurial Interest can be expressed by the 3 independent variables (Entrepreneurial Knowledge, Attitudes, and Motivation). Partially the 3 independent variables have a significant positive effect on Entrepreneurial Interest. The lecturer teaching method is proven as a variable that has a significant effect on the relationship between the independent variables and the dependent variable.
Substantiation of indicators a set and criteria for determining a rational variant of the monitoring system and warning of troops (forces) about emergencies at potentially dangerous objects
Authors: Koval Volodymyr , Levischenko Evgen
Published: January 2021

The article proposes an improved set of methods for forming variants of the indicators system and criteria for determining a rational version of the monitoring system and warning troops (forces) about emergencies at potentially dangerous objects.
Use of Space Syntax through the map of segments for diagnostic integration and choice normalized in the City of Campina Grande - Brazil
Authors: Oliveira Claudio Germano dos Santos , Fontgalland Isabel Lausanne
Published: January 2021

The article presents the profile of the city of Campina Grande, Brazil, from the perspective of the Space Syntax of the Theory of Social Logic of Space. In the methodology adopted, we used the model that starts from the Road Centre Line (RCL) map elaboration, which served as a basis for obtaining the Angular Segment Analysis, via Depthmapand QGIS software, generating the syntactic measures presented in the results. The objectives proposed in this study were achieved, for the results show that in the city there are spaces with organic and planned characteristics, which reflect socio-cultural aspects of occupation and settlement of the area along its predominantly heterogeneous formation. As for the urban form, there is a configuration composed of an integrating nucleus, located in the urban center; as for the scores presented, there are average values of NAIN (1.007), NACH (0.911) and INCH (12,213) measures, in which 48% with 40%, 54% and 48%, respectively, of the neighborhoods with average scores higher than the index presented by the city's configurational analysis. Most of the territory presents values above the average values for the city and for the Brazilian territory. Thus, it is concluded that the central regions seem to present, according to the data obtained, a more favorable configuration for mobility and accessibility, having in the peripheral neighborhoods segregationist aspects that can explain the restriction of movement of individuals regarding the access of goods and services in the city.
Seedling quality of Agonandra brasiliensis in response to different Osmocote® doses and recipient volumes
Authors: Mota Eduardo Rodrigues , Smiderle Oscar José , Dionisio Luiz Fernandes Silva , Souza Aline das Graças , Montenegro Raiovane Araújo , Schwartz Gustavo
Published: January 2021

The objective of this work was to evaluate seedlings quality of the tree species Agonandra brasiliensis under different doses of the controlled release fertilizer (CRF) Osmocote® and recipient volumes. The experiment was set up in a factorial design for two recipient volumes (1.8 L and 2.2 L) and five CRF doses (0.0; 0.5; 1.0; 2.0; and 3.0 g L-1 of substrate). Four repetitions of one plant each were used. After transplanting seedlings, stem height, stem collar diameter, and the robustness index (RI) were measured in a monthly basis during eight months. The highest seedlings growth was observed with the CRF Osmocote® dose of 2.0 g L-1 and recipients of 2.2 L. The treatment with CRF dose of 2.0 g L-1 in 240 days presented higher initial accumulated growth in height of A. brasiliensis seedlings (mean = 31.38 cm). Seedlings under the dose of 2.0 g L-1 presented 85.90% increase of stem height in relation to the control (substrate without CRF). CRF Osmocote® had positive effect on growth of A. brasiliensis seedlings. Growth was influenced by the different CRF doses and recipient volumes, both for the variables stem height and stem collar diameter and for the RI. The dose 2.0 g L-1 allowed greater accumulated growth in height and diameter in 240 days.
Influência da adubação no crescimento e no desenvolvimento de Salvia splendens
Authors: Steffens Cristian José , Girardi Leonita Beatriz , Menegaes Janine Farias , Monteiro Daniela  Machado , Ferreira Ítalo Girardi
Published: January 2021

O presente trabalho tem como objetivo avaliar a influência do substrato e da adubação no desenvolvimento e qualidade de mudas de alegria-de-jardim (Salvia splendens Ker Gawl.). Adotou-se o delineamento inteiramente casualizado, com quatro tratamentos constituídos de diferentes métodos de adubação sendo:  T1 - testemunha; T2 - adubação por fertirrigação; T3 - adubação foliar e T4 - adubação por fertirrigação + foliar, com cinco repetições sendo cada unidade experimental composta de quatro mudas. As mudas foram transplantadas em bandejas de 15 alvéolos com substrato turfa, as adubações foram realizadas em três etapas semanalmente a partir do transplante. Avaliou-se a altura de plantas, espessura do caule, número de folhas, comprimento e massa verde radicular e coesão de torrão, através de escalas de notas de 1 a 5. Observou-se que a altura de plantas foi maior no tratamento T4, todavia, neste tratamento as plantas estavam estioladas. As características avaliadas das raízes tiveram melhor desempenho nos tratamentos TI e T2, assim como melhor coesão de torrão; as mudas com adição de adubação por fertirrigação apresentam maior uniformidade de bandeja tanto em tamanho. Desta forma, recomenda-se a adubação por fertirrigação para a produção de mudas de alegria-de-jardim.
Formulation and activity test of extract seaweed lip balm (sargassum binderi) and oil kenanga ( cananga oil ) as lip moisturizer
Authors: P Apriyani , Farida Yunahara , Faizatun .
Published: January 2021

Cosmetics are preparations or combination of ingredients that ready to be used on the outside of body such as epidermis, hair, nails, lips, teeth and oral cavity. It has a function to clean, increase the attractiveness, change the appearance and protect it to keep the condition in a good state, improve body odor but not intended to cure a disease. The extraction method used to obtain seaweed extract is the maceration method using 96% ethanol solvent. The test method for hydration test uses TEWL within the Derma lab combo tool. Meanwhile, the hedonic test used 20 panelists to determine the level of suitability in lip balm preparations. This Research is about formulation and activity test of seaweed extract (Sargassum binderi) and sunflower oil kenaga (Cananga oil) as lip moisturizer. The purpose of this study was to utilize natural ingredients and determine the evaluation of lipbalm from seaweed and cananga flower oil which has a function to increase the moisture level of lip. The formulation of lipbalm was made by three concentrations, formulation 1, formulation 2 and formulation 3. Evaluation was done to test the skin irritation, skin hydration and hedonic test. The method of skin hydration helps to enhancer and moisture the skin by TEWL (transepodermal water loss) tool of derma lab combo. The result of this research showed that all the formulas does not irritate the skin, moisturize and preferred by the panelists. In the third formula, it has a result to increase the humidity of skin within the high significant differences among the three formulas.
Biomateriais usados na revascularização pulpar: revisão de literatura
Authors: Machado Nathália Evelyn da Silva , Gomes Vitoria Marques , Vasques Ana Maria Veiga , Ribeiro Ana Paula Fernandes , Santos Anderson Maikon de Souza , Mendes Bruno Coelho , Cintra Luciano Tavares Ângelo , Silva Ericke Mucke da
Published: January 2021

Fundamento: durante muitas décadas a apicificação foi o tratamento preconizado para dentes permanentes imaturos com polpas não-vitais. Atualmente, tem-se buscado a revitalização destes dentes através da revascularização pulpar. Esta técnica permite que os dentes permanentes imaturos com polpas não-vitais completem o desenvolvimento da raiz, e utiliza biomateriais para esta finalidade. O MTA é um cimento de silicato de cálcio, e atualmente, é o biomaterial mais indicado para o selamento cervical na técnica de revascularização pulpar, porém ele apresenta desvantagens. Novos biomateriais estão sendo desenvolvidos para tentar melhorar algumas propriedades do MTA. Objetivo: o objetivo deste estudo foi realizar uma revisão da literatura comparando as propriedades físicas, químicas e biológicas do MTA com os novos biomateriais que estão surgindo no mercado, para emprego na revascularização pulpar. Conclusão: na literatura foi encontrado o uso de biomateriais como o Endosequence e o Biodentine na revascularização pulpar de dentes permanentes imaturos com polpa não-vital, porém até o momento não existem trabalhos clínicos randomizados que comprovem as vantagens destes materiais em relação ao MTA.
Evaluation of expression of messenger RNA (RNAm) of the key proteins of the route of the microRNA (miRNA) in RD cells infected with the Mayaro Virus
Authors: Santos Paloma Daguer Ewerton dos , Melo Karla Fabiane Lopes de , Franco Neto Walter Felix , Casseb Samir Mansour Moraes , Cruz Ana Cecília Ribeiro
Published: January 2021

Introduction: The Mayaro virus (MAYV) is an arbovirus belonging to the Togaviridae family of the alphavirus genus, which is transmitted by hematophagous arthropods to vertebrate hosts, whereas non-human primates are considered primary reservoirs. Objective: To evaluate the expression of messenger RNAs (mRNA) of crucial proteins in the microRNA pathway and inflammatory cytokines in human cells during infection by the MAYV. Materials and Methods: Viral samples propagated in RD cell cultures. The RNAs were collected and extracted at predetermined times. The total RNA was then used to detect mRNA by PCR in real time (qRT-PCR). Results: the Mayaro virus RNA was verified in the cells during all the days of infection. The AgR2 mRNA protein dropped sharply by 2 dpi and 3 dpi. Conclusion: The present study demonstrated the reduction of proteins in infection with the Mayaro virus.
Produção científica da enfermagem latino-americana sobre estratégias de prevenção à gravidez precoce
Authors: Silva Thayná Santos , Silva Thais Camila da Conceição , Araújo Roberta Cryslen Cardozo , Nodari Poliana Roma Greve , Santos Thaís Martins dos , Pertile Anayana Cristina
Published: January 2021

O objetivo foi investigar o perfil e a abordagem metodológica dos artigos publicados pela comunidade científica de enfermagem relacionados à gravidez na adolescência visando identificar as estratégias para a prevenção da gravidez precoce. Para tanto, realizou-se uma revisão integrativa da literatura por meio de consulta na Biblioteca Virtual de Saúde (BVS), através dos descritores “gravidez na adolescência” and “assistência de enfermagem”, selecionando trabalhos publicados nos últimos cinco anos. Constatou-se que 70% das pesquisas foram de natureza descritiva, sendo 60% de abordagem qualitativa. Quanto ao perfil demográfico, predominaram as variáveis idade em 100% dos artigos, escolaridade e estado civil em 70% e renda familiar em 50%. Das estratégias de prevenção propostas para redução de casos de gravidez precoce, destacaram-se o aconselhamento sexual e a educação em saúde para as adolescentes e profissionais, bem como o fortalecimento de vínculos entre os jovens e a equipe. Conclui-se que houve uma ampla cobertura de aspectos abordados sobre a gravidez na adolescência e que as pesquisas buscaram não apenas analisar a visão do enfermeiro, mas também das gestantes e visavam elucidar ações assistenciais resolutivas.
Investigação acerca das percepções e estratégias adotadas por professores argentinos para abordagem do tema “saúde” na escola
Authors: Fettermann Fernanda Almeida , Jesus Rhenan Ferraz de , Salgueiro Andreia Caroline Fernandes , Folmer Vanderlei
Published: January 2021

Objetivo: investigar os conceitos sobre “Saúde” e as estratégias utilizadas pelos docentes para o trabalho da temática saúde na escola. Metodologia: trata-se de uma pesquisa qualitativa realizada com professores de língua portuguesa da província de Corrientes/Argentina. As atividades foram divididas em etapas: i) aplicação de um questionário inicial; ii) formação de professores; e iii) reaplicação do questionário inicial. Essa pesquisa foi aprovada pelo Comitê de Ética em Pesquisa da Universidade Federal do Rio Grande do Sul, sob o Certificado de Apresentação de Apreciação Ética  19717619.1.0000.5347. Resultados: Participaram 51 professores, com média de idade de 41 anos. Foi possível observar que, após a formação, os professores ampliaram seus conceitos de saúde, passando a considerar outros aspectos além do conceito puramente biomédico. Os professores ainda avaliaram a formação como boa/ótima. Considerações Finais: a formação possibilitou aos professores ampliar seus conceitos de saúde e conhecer novas possibilidades de abordar esse assunto em sala de aula. Sugere-se que novas pesquisas como esta sejam realizadas em diferentes países, principalmente aqueles pertencentes ao MERCOSUL.
Sustentabilidade do cultivo de mandioca em comunidades indígenas do Pantanal Brasileiro
Authors: Concenco Germani , Tomazi Michely , Marques Rodolpho Freire , Chandra Sudeep , Chandola Vaishali , Melo Thais Stradioto , Silva Laryssa Barbosa Xavier da
Published: January 2021

We aimed with this study to help maximizing cassava production for subsistence in indigenous communities at the Brazilian Pantanal, by introducing minimal changes to the usual indigenous way of cultivation aiming to reduce human labor in weed management in this crop. For that, we tested distinct intercrops and phosphate sources, taking the Babassu Indigenous Village, located in Miranda‑MS, Brazil, as a reference. The experiment involved the intercrop of cassava with pigeon pea (Cajanus cajan), jack‑bean (Canavalia ensiformis) and millet (Pennisetum americanum) and the source of phosphate fertilizer (mycorrhizal inoculants, P2O5 and without fertilization / mycorrhizal inoculum). Soil samples were collected to study the soil seed bank of spontaneous species. We adopted the phytosociological method to assess the absolute level of infestation, its composition density, frequency, dominance and importance value, and diversity coefficients of Simpson and Shannon-Weiner, as well as the Shannon Evenness Proportion (a sustainability coefficient) for all treatments. Areas were also grouped by similarity of plant species. Cultivation of cassava for subsistence in indigenous areas also selects certain spontaneous species, and management should focus in removing mostly by hand those established in the crop row; the damage to the crop may be higher in years of high abiotic stresses. There is no effect of phosphate supply source (P) in the level or composition of spontaneous species. There is clear evidence that the continued cultivation of cassava for subsistence in indigenous areas of the Brazilian Pantanal is sustainable over time, mainly when intercropped with other food species.
Uso de fibrina rica em plaqueta em enxerto ósseo e implantes dentários
Authors: Kerhwald Ricardo , Petronilho Vinícius Gustavo , Castro Hebert Sampaio de , Lima Fernanda Ferruzzi , Gottardo Vilmar Divanir , Queiroz Polyane Mazucatto
Published: January 2021

Fibrina rica em plaquetas (PRF, do inglês platelet-rich fibrin) é um concentrado de sanguíneo produzido de forma totalmente natural, sem a utilização de anticoagulante. Esse concentrado é aplicado com o objetivo de promover a aceleração na cicatrização de tecidos moles e duros. Na odontologia, esse biomaterial vem sendo utilizado em vários procedimentos. O presente trabalho foi desenvolvido com o objetivo descrever um caso clínico em que foram utilizadas membranas PRF e PRF líquida associadas a osso bovino liofilizado no tratamento de paciente com maxila atrófica para viabilizar instalação de implantes e reabilitação protética. Diante dos resultados do caso clínico apresentado, pode-se concluir que o uso de PRF apresenta resultado favorável na regeneração de tecidos ósseos e gengivais. Quando associado a material para enxerto atua acelerando o processo de cicatrização além de auxiliar na maturação do enxerto promovendo um aumento do volume ósseo favorecendo a instalação de implantes e reabilitação protética.
Associação de dados clínicos e laboratoriais de residentes da área rural com exposição crônica ao glifosato
Authors: Costa Luiz Filipe , Borba Brenda Gersanti , Santos Maurício Daniel dos , Selicani Malu Labecca , Silvério Alissa Pupin , Machado Simone Caetani , Silvério Alessandra Cristina Pupin
Published: January 2021

Comumente usado por agricultores, o glifosato se tornou o assunto de muitos estudos nos últimos anos. No entanto, esses estudos investigam e correlacionam a exposição ao glifosato às mais diversas funções fisiológicas, motoras, sensoriais, respiratórias e hepáticas, e possivelmente estão relacionados a causas de carcinogenicidade e genotoxicidade. Assim, o objetivo do presente estudo foi avaliar se a população residente na zona rural de Paraguaçu, Brasil, apresenta evidências de intoxicação crônica por formulações à base de glifosato por meio da avaliação de sinais e sintomas clínicos e dados laboratoriais. Um total de 162 amostras foi coletada e analisada e, foram usadas 53 amostras de indivíduos que relataram nenhum contato com o glifosato para a amostra controle. As análises bioquímicas foram realizadas em equipamento automatizado, enquanto a colinesterase foi realizada pelo método cinético de Ellman. Os dados foram submetidos à análise estatística, onde foram observadas alterações nos sistemas nervoso, respiratório, auditivo, cutâneo e urinário. Por meio da análise dos dados, associados às informações da literatura sobre os sintomas e danos gerados pelo glifosato, pode-se concluir que a população residente na zona rural, praticante da agricultura familiar, tem fortes indícios de intoxicação crônica por formulações à base de glifosato.
Quality profile of catfoods
Authors: Faria André Gomes , Oliveira Alexandre José de , Corrêa Géssica , Aguiar Édina de Fátima , Rufino Luciana Rosa Alves , Silva Nhayandra Christina Dias e , Oliveira Nelma de Mello Silva
Published: January 2021

There is a series of feeds aimed at cats in the pet market, amongst which extruded feeds stand out, because their manufacturing process goes through thermal treatment. Such process is the main factor for the reduction of microbial contamination, as well as the action of the water in the feed. This is responsible for controlling degradation by bacteria and fungi after the manufacturing process. After opening the packages, there are several ways and factors that lead to contamination in feed. This study aimed at assessing cat feeds for their microbioligical and brotmathological content.  For this, we analyzed different kinds of cat feed in the original package and traded in bulk, with different types of classification as to their quality. The assessments consisted in finding if the nutrients of the feeds were within the minimum levels required by the Manual Pet Food Brazil (2014). Analyses were performed to determine the presence of Salmonellae spp., Eschirichia coli, coliforms at 35ºC e 45ºC, Aspergillus spp e Penicillium spp; and also, for the existence of aflatoxin in the feeds. The microbiological results showed that the feeds traded unpackaged in the city of Alfenas Minas Gerais obtained results with higher levels of contamination in relation to those traded in their original packaging. This showed that the feeds exposed to the environment may compromise their microbiological quality and endanger the pets’ health. These results prove the need of greater restrictions to the trading of feeds in bulk, so that the degradation of the product is reduced, thus preserving the quality of the feed and the safety of the cats.
Agentes inibidores da fosfodiesterase no tratamento da sepse e choque séptico
Authors: Delfrate Gabrielle , Fernandes Daniel , Franco Gilson Cesar Nobre
Published: January 2021

A sepse é uma síndrome prevalente definida como uma disfunção orgânica com risco de vida causada por uma resposta desregulada do hospedeiro a uma infecção, podendo manifestar-se de diversas formas. A fisiopatologia da síndrome envolve as vias inflamatória e imunológica, sendo que a resposta do sistema circulatório exerce um papel fundamental na isquemia e lesão orgânica. Os fármacos inibidores da fosfodiesterase (iPDE) agem aumentando os níveis dos nucleotídeos cíclicos (AMPc e/ou GMPc). Esses agentes podem causar vários efeitos de acordo com a sua seletividade, entre eles: vasodilatação, aumento do débito cardíaco, diminuição da permeabilidade endotelial, inibição de citocinas pró-inflamatórias, e inibição da coagulação. Diante disso, foi levantado a hipótese de que os iPDE poderiam ser benéficos no tratamento da sepse. Estudos clínicos que utilizaram agentes iPDE no tratamento da sepse demonstram resultados promissores. Modelos animais têm sido utilizados para a investigação dos mecanismos envolvidos na patologia da sepse, bem como novas opções terapêuticas. A enzima fosfodiesterase é classificada em 11 famílias, sendo que as pesquisas são focadas nos fármacos inibidores não seletivos da PDE, iPDE-3, iPDE-4 e iPDE-5. Dois modelos sépticos principais são utilizados: aplicação de lipopolissácarídeo de Escherichia coli e cirurgia de ligadura e punção cecal. Os medicamentos são administrados de forma intraperitoneal ou intravenosa antes os depois da indução de sepse, em diferentes doses. Apesar do grande número de resultados positivos, as diferenças encontradas entre os modelos sépticos evidenciam a necessidade de padronização de métodos para a obtenção de dados confiáveis que possam ser utilizados na pesquisa clínica.
Gobernanza ambiental para ciudades del Sur Global: perspectivas teóricas
Authors: Loor Ignacio , Rivadeneira Lucia , Rivadeneira Julio
Published: January 2021

La creciente urbanización informal plantea un desafío significativo a la gobernanza ambiental en el Sur Global. Este documento examina la literatura teórica que vincula la gobernanza ambiental con los asentamientos informales y la exclusión social en ciudades. Aunque el volumen de investigaciones sobre gobernanza ambiental está creciendo, la atención de los manuscritos existentes se centra en las ciudades del Norte Global, mientras que los conocimientos teóricos y los datos empíricos sobre las ciudades del Sur Global son aún incipientes. En una búsqueda de publicaciones de la última década en Scopus y Web of Science, sólo el 1% de los manuscritos sobre gobernanza ambiental aborda los asentamientos informales. Los mecanismos de modernización ambiental y ecosocialismo se analizaron en cuanto a su idoneidad para abordar los desafíos ambientales en ciudades donde los asentamientos informales son prevalentes. Se desconoce la pertinencia de estos mecanismos y los marcos teóricos existentes para anticipar la capacidad de respuesta de la gobernanza urbana a las presiones ambientales en el Sur Global. Este documento crea conciencia de la necesidad de futuras investigaciones sobre gobernanza urbana donde los asentamientos informales son la norma. Esto es relevante para los académicos que trabajan en los Objetivos de Desarrollo Sostenible a escala de ciudad.
Pijat Bayi sebagai Cara Menaikkan Berat Badan Bayi Usia 3 – 6 Bulan
Authors: Mawaddah Sofia , Mursyidah Mursyidah
Published: January 2021

Massage has been used for medicinal purposes and has been a routine part of infant care for hundreds of years in many cultures and is one of the oldest therapeutic techniques in the world. Massage has become a component of the development of supportive care. Infant massage as a form of alternative medicine is becoming increasingly popular because of its simplicity, cost effectiveness, easy learning and can be done at home by families. Data from the Baamang II Health Center in 2017, there were 4,738 babies who weighed, the results obtained 277 babies who did not gain weight. The aim is to determine the effect of infant massage on body weight of infants aged 3 – 6 months. The method used in this research is quantitative research, quasi-experimental design with one group pretest posttest design, namely research activities that provide a pretest before being given treatment, after being given treatment then giving a final test (posttest) with a population of 98 babies weighing in the Baamang II Public Health Center in February – May 2019. The number of samples in this study were 32 infants aged 3 – 6 months at Baamang II Public Health Center. The result of the Paired T-Test statistical test shows a P-Value of 0.000 (P-Value < α 0.05) so that it can be concluded that there is an effect of infant massage on body weight of infants aged 3 – 6 months in the Baamang II Public Health Center. The conclusion is that there is an effect of the effect of infant massage on body weight of infants aged 3 – 6 months in the Baamang II Public Health Center.
Pendidikan Kesehatan Mempengaruhi Persepsi Remaja dalam Merawat Organ Reproduksi
Authors: Arfiah Arfiah
Published: January 2021

Care of the reproductive organs is an initial effort to maintain reproductive health. Performing treatment of the wrong reproductive organs can cause infectious diseases in the reproductive organs. Based on the results of interviews the researcher obtained from 10 students that the behavior in caring for reproductive organs is not too well known. The research aims to find out the effect of health education on reproductive organ at Grade VIII of SMPN 7 Palu.This was a quantitative research with pre experimental design using one group pretest posttest deign. The research population was 41 respondents selected using total sampling. The data were analyzed through Wicoxon test. The data analysis used univariate analysis which is for analyzing a distribution of frequency, percentage of each viable while bivariate analysis used inferentially to search for the health education effect on reproductive organ at Grade VIII of SMPN 7 Palu, where the result of p=0.00 < α=0.05. In conclusion, there is a significant effect of Health Education on Teenagers’ Perception in Caring Reproductive Organ at Grade VIII of SMPN 7 Palu. The suggestion is after conducting health education dealing with reproductive organ it is expected that they can form a well self-concept followed by a good behavior and for the health officers that they can provide education for the students in order that they can care it better.
Penggunaan Jenis Pembalut Berhubungan dengan Kejadian Keputihan
Authors: Mayasari Windatania , Taribuka Nety , Zubaedah Zubaedah , Warhangan Hawa
Published: January 2021

The use of pantyliner is one of the causes of vaginal discharge because pads use dangerous chemicals for the bleaching process, which produce dioxins that can trigger vaginal discharge. This study aims to determine the relationship between the use of sanitary napkins during menstruation in SMA. This study used a cross sectional approach. The population in this study were 144 high school students, the sample in this study were 105 female students. The sampling technique used was proposive sampling. Data collection was done by using questionnaires and forms related to data recording. Bivariate analysis using the chi squre statistical test. 105 respondents using herbal sanitary napkins in the highest normal incidence was 35 (70%) and the lowest normal use of abnormal sanitary napkins was 12 (21.8%). The incidence of abnormal vaginal discharge in ordinary sanitary napkins 55 (100%) and the incidence of vaginal discharge in 50 (100%) herbs napkins. There was a relationship between the use of this type of pantyliner and the incidence of flour albus in SMA, Waplau Subdistrict, Buru Regency.
ANALISIS KINERJA KEUANGAN PEMERINTAH (STUDI PADA BADAN PENGELOLAAN KEUANGAN DAN ASET DAERAH KABUPATEN DOMPU)
Authors: Hartoyo Hartoyo , Arsad Arsad
Published: January 2021

Penelitian ini bertujuan untuk menganilisis Kinerja Keuangan (BPKAD) Kabupaten Dompu tahun 2015-2019 dilihat dari: (1) Rasio Derajat Desentralisasi Fiskal, (2) Rasio Kemandirian Keuangan Daerah, (3) Rasio Efektivitas PAD, (4) Rasio Efisiensi Keuangan Daerah, dan (5) Rasio Keserasian. Penelitian ini merupakan penelitian deskriptif kuantitatif. Penelitian ini dilaksanakan di Badan Pengelolaan Keuangan dan Aset Daerah (BPKAD) Kabupaten Dompu. Pengumpulan data menggunakan metode dokumentasi. Teknik analisis data yang digunakan deskriptif kuantitatif dengan rumus: Rasio Derajat Desentralisasi Fiskal, Rasio Kemandirian Keuangan Daerah, Rasio Efektivitas PAD, Rasio Efisiensi Keuangan Daerah, dan Rasio Keserasian. Hasil analisis menunjukkan bahwa Kinerja Keuangan (BPKAD) Kabupaten Dompu dilihat dari (1) Rasio Derajat Desentralisasi Fiskal dapat dikategorikan sangat kurang, karena rata-ratanya sebesar 6,57% (2) Rasio Kemandirian Keuangan Daerah pola hubungannya masih tergolong dalam pola hubungan instruktif karena rata-rata besarnya rasio ini sebesar 7,17% (3) Rasio Efektivitas PAD efektivitas kinerja keuangan Kabupaten Dompu sudah efektif karena rata-rata efektivitasnya di atas 100% yaitu 108,71%. (4) Rasio Efisiensi Keuangan Daerah dapat dikatakan kurang efisien karena rata-rata efisiensi keuangan daerah Kabupaten Dompu sebesar 99,61% (5) Rasio Keserasian diketahui bahwa rata-rata belanja operasi daerah masih sangat tinggi yaitu 84,55% dibandingkan dengan rata-rata belanja modal sebesar 12,99% sehingga dapat dikatakan Pemerintah Daerah masih kurang memperhatikan pembangunan daerah.
PERAN USAHA MIKRO, KECIL DAN MENENGAH (UMKM) DALAM MENINGKATKAN EKONOMI KELUARGA DI KELURAHAN MANDE KECAMATAN MPUNDA KOTA BIMA
Authors: Said Sitaman , Azhar Azhar
Published: January 2021

Penelitian ini bertujuan untuk mengetahui Peran Usaha Mikro, Kecil dan Menengah (UMKM) dalam Meningkatkan Ekonomi Keluarga di Kelurahan Mande Kecamatan Mpunda Kota Bima. Penelitian  ini  menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Jenis data penelitian terdri dari data primer dan data sekunder. Data primer diperoleh melalui wawancara mendalam dengan para pelaku UMKM di Kelurahan Mande Kota Bima. Selain teknik wawancara, pengumpulan data juga menggunakan observasi dan dokumentasi untuk mendapatkan data sekunder. Analisis data menggunakan teknik analisis deskriptif kualitataif, meliputi: reduksi data, penyajian data, dan kesimpulan/verifikasi data. Hasil penelitian menunjukkan bahwa peran UMKM dalam meningkatkan ekonomi keluarga di Kelurahan Mande, meliputi: (1) membuka peluang kerja atau lapangan pekerjaan, bahwa keberadaan usaha mikro kecil dan menengah (UMKM) dapat membantu masyarakat dalam memperoleh pekerjaan dan penghasian tambahan karena tidak memerlukan skill atau kemampuan khusus; dan (2) meningkatkan kesejahteraan masyarakat, yang terdiri dari beberapa indicator yaitu kesehatan, pendidikan, pendapatan, dan akses teknologi informasi dan komunikasi. Berdasarkan hasil observasi dan wawancara penulis dengan informan diperoleh informasi bahwa informan merasa sudah mampu memenuhi kesejahteraan keluarga baik dari aspek kesehatan, pendidikan, pendapatan, dan akses teknologi informasi dan komunikasi dengan menjadi pelaku usaha maupun bekerja di sektor UMKM.
PENGARUH PENDAPATAN TERHADAP KESEJAHTERAAN PENGRAJIN ANYAMAN BAMBU DI KELURAHAN SANTI KECAMATAN MPUNDA KOTA BIMA
Authors: Mukhsin Zainuddin , Mukhlis Mukhlis , Wahyuni Wahyuni
Published: January 2021

Tujuan yang dicapai dari penelitian ini adalah: untuk mengetahui pengaruh pendapatan terhadap kesejahteraan pengrajin anyaman  bambu di Kelurahan Santi Kecamatan Mpunda Kota Bima. Data dalam penelitian ini berupa angka-angka dan analisis menggunakan statistik. Jadi metode yang digunakan dalam penelitian ini adalah metode kuantitatif. Dengan mengumpulkan data mengenai fakta-fakta yang  berkenaan dengan pendapatan para pengrajin anyaman bambu di Kelurahan Santi Kecamatan Mpunda Kota Bima dengan tujuan untuk mendukung perolehan data tentang kesejahteraan. Subyek dalam  penelitian  ini  adalah  pengrajin  anyaman bambu di Kelurahan Santi Kecamatan Mpunda Kota Bima yang berjumlah 29 orang pengrajin anyaman bambu. Berdasarkan hasil analisis data diketahui sebagai berikut: 1. Berdasarkan skor data yang diperoleh dari sampel dan diolah maka dapat diperoleh Pearson Correlation sebesar 0,812 dan Sig = 0,000 (lebih kecil dari 0,05; maka signifikan). 2. Hasil dari analisis korelasi r, diperoleh  r2= 0,6593. Sehingga pendapatan berpengaruh sebesar 65,93% terhadap kesejahteraan. Jadi kesimpulannya ada pengaruh yang positif dan signifikan antara pendapatan terhadap kesejahteraan. Pengaruh positif artinya, apabila ada perubahan  pada pendapatan maka akan diikuti  perubahan pada kesejahteraan dengan kriteria yang sama (apabila pendapatan naik maka kesejahteraan naik dan apabila pendapatan turun maka kesejahteraan juga akan turun). Signifikan yang diperoleh dalam sampel tersebut dapat digeneralisasikan pada populasi di mana sampel diambil atau data tersebut mencerminkan keadaan populasi.
ANALISIS PENERAPAN STANDAR AKUNTANSI PEMERINTAH TERHADAP PELAPORAN PERTANGGUNGJAWABAN APARAT DESA DALAM PENGELOLAAN KEUANGAN DANA DESA (Study di Desa Ntoke Kecamatan Wera Kabupaten Bima)
Authors: Hariatih Hariatih , Sukardi Sukardi
Published: January 2021

Penelitian ini bertujuan untuk: (1) mengetahui laporan pertanggung jawaban keuangan Desa Ntoke sesuai prosedur standar akuntansi pemerintah; dan (2) prosedur pelaporan pemerintah Desa Ntoke dalam menyajikan laporan keuangannya. Jenis penelitian ini adalah deskriptif kualitatif. Data penelitian terdiri dari primer dan data sekunder. Sumber data primer diperoleh melalui wawancara yang dilakukan secara langsung kepada pihak-pihak yang bersangkutan dalam pengelolaan dana desa, yakni Kepala desa, sekretaris desa, bendahara desa dan toko masyarakat. Sementara sumber data sekunder dokumen-dokumen bagian pemerintahan Desa Ntoke Kecamatan Wera Kabupaten Bima. Teknik pengumpulan data yaitu wawancara mendalam dan studi dokumen. Analisis data dilakukan secara induktif berdasarkan data yang diperoleh, selanjutnya dikembangkan melalui hubungan tertentu untuk ditarik suatu kesimpulan. Hasil penelitian menunjukkan: (1) untuk pelaksanaan prosedur penyajian laporan pertanggungjawaban keuangan desa, pemerintah Desa Ntoke menerapkan prosedur yang sesuai mekanisme sistem pelaporan keuangan dana desa  yang dikeluarkan oleh pemerintah daerah. Walaupun sampai saat ini masih ada kekurangan dari prosedur penyajian laporan pertanggungjawaban keuangan desa karena sistem yang dipakai tidak sesuai dengan standar akuntansi yang ada, namun pihak pemerintah desa berupaya melakukan dengan semaksimal mungkin dalam menerapkan prosedur yang sesuai dengan tuntutan pemerintah; dan (2) untuk penerapan standar akuntansi pemerintahan dalam pertanggungjawaban keuangan desa. Pelaporan dan pertanggungjawaban keuangannya belum menerapkan standar akuntansi pemerintahan, karena laporan keuangan untuk pertanggungjawaban yang dibuat oleh Desa Ntoke hanya dalam bentuk Laporan Realisasi Anggaran yang akan dilaporkan setiap tahun anggaran yang telah direalisasikan.
Student-Centered Learning and Teaching Processes (SCLT): old assumptions and new approaches!
Authors: Pepicelli Erricoberto
Published: January 2021

Both the Student-centered Learning Approach and the Teacher-centered Teaching Approach are analyzed through the author’s long and multifaceted personal experiences and the relevant contribution of researchers, educators, and experts in the field of pedagogy, linguistics, and social sciences, covering about fifty years, exactly the period when very significant changes have taken place. The article refers also to how this approach started in schools, later moving also into the lecture rooms, with some attention to today’s situation in the Italian universities.
The main topics dealt with referring to learning styles, the role of the human brain and the taxonomic areas, to culture, knowledge and to the contribution of technology, implying class/lecture rooms management, the new roles of learners and teachers, Covid 19 pandemic.
Auditors’ Liability for Failure to Detect Fraud: Lessons Learned from Recent American Case Law
Authors: Blythe, Ph.D., Ph.D, J.D. Stephen Errol
Published: January 2021

Auditors are occasionally sued for their failure to detect fraud in the client firm during an audit. These lawsuits are typically grounded in professional negligence, negligent misrepresentation, fraud, aiding and abetting fraud, or federal securities fraud. The PCAOB recently promulgated AS 2401, “Consideration of Fraud in a Financial Statement Audit,” which contains fraud-related Generally Accepted Auditing Standards (GAAS) applicable to audits of publicly-traded entities. An auditor’s failure to comply with GAAS may be evidence of professional negligence. U.S. states are divided as to whether an auditor’s averment of compliance with GAAS in an audit report is a statement of opinion or a statement of fact. An auditor’s failure to investigate evidence indicating potential fraud is one factor used to determine an auditor’s legal liability. An auditor may be able to use the doctrine of in pari delicto as a defense if the plaintiff is also a wrongdoer.
Dual Credit Courses and Legislation: Does Public Policy Align with Academic Outcomes?
Authors: Bowden, PhD Randall , Klimitchek, EdD Michelle
Published: January 2021

The opportunity to earn college credit while in high school is an attractive option for high school students to start a college career. The process is referred to as dual credit courses. In 2015 Texas law from House Bill 505 allows for high school freshmen and sophomores to take college courses to increase certificate and degree completion, thus meeting the goals of the Texas higher education masterplan. The purpose of the study was to examine how student characteristics among 9th, 10th, 11th, and 12th-grade high school students relate to academic success in a dual credit environment. However, results showed a lack of participation grounded in the foundation of House Bill 505. Results of statistical and policy analyses show the law falls short of its intended outcomes and may have adverse effects.
Auditing in the Era of the COVID-19 Pandemic: A Discussion of Challenges and Key Matters
Authors: Susanto Djoko , Masli Adi
Published: January 2021

As of the beginning of November 2020, the number of COVID-19 cases worldwide has approached 47 million cases. In the United States, there have been over nine million COVID-19 cases, and the death toll is approaching 232,000 deaths. The pandemic has negatively affected the economy, unemployment rates, and the performance of many industry sectors. Despite the adversities of COVID-19, stakeholders need external auditors to continue providing high-quality assurance work. We discuss the challenges and key matters that external auditors face due to the pandemic. We provide thoughts and suggestions for auditors to consider. Additionally, we propose some research ideas for academic researchers to advance in the future. The topics that we emphasize include remote auditing, scope limitations, auditing inventory, disclosures on risks and uncertainties, subsequent events, going concern opinions, internal controls, and fraud risk. This article should be informative to audit practitioners, corporate stakeholders, and academic researchers. External auditing will continue to play a crucial role in the functioning of the capital markets. It is essential to gather and disseminate knowledge about how auditors can remain effective and resilient during even the most strenuous times.
The Socio-Political Role of Zombie Categories. A Case Study of the Referendum Amending Article 48 of The Romanian Constitution (6-7 October 2018)
Authors: Ghebrea Georgeta
Published: January 2021

Our scope was to explain the failure of the Referendum on the revision of Article 48 of the Romanian Constitution, regarding the definition of family (held in 2018 and known as the "traditional family referendum"). We hypothesized that in Romania the traditional family has become a "zombie" category, unable to produce an authentic mobilization of the social-political actors. Still, the traditional family represents an anchor that counteracts insecurity and anxiety caused by the "risk society" in which we live. This function is capitalized by social-political actors as a source of their legitimation. Our understanding was based on the processual analysis of this issue on the public agenda, from inflammation to extinction. This analysis clearly showed the process of gradual demobilization of the actors involved.
SOSYOLOJİK BAĞLAMDA YEŞİLÇAMIN POLİTİK MESAJLARI: KADİR İNANIR “KAN” FİLMİ ÖRNEĞİ
Authors: İPEK İbrahim
Published: January 2021

Osmanlı dönemine kadar uzanan Türk sineması Cumhuriyet tarihinde Yeşilçam’la bütünleşmiştir. Sinemanın tüm dünyadaki yükselişi Türkiye’de de paralel şekilde yükselirken toplumsal mesajlar da beyaz perdeler aracılığı ile izleyicilere ulaştırılmaya çalışılmıştır. Sinema aracılığıyla gerçekleştirilmeye çalışılan sanat aynı zamanda izleyici üzerinde bir algı oluşturma gayesinde olmuştur. Yeşilçam’da Türkiye’de yaşanan her olayı yönetmenlerin bakış açısıyla beyaz perdeye taşırken siyasal atmosferin ve toplumsal dinamiklerin etkisinde kalmışlardır. Bu durum da bazı filmlerin sanatsal kaygıdan ziyade politik mesajın yerine ulaşması kaygısıyla çekilmesine neden olmuştur. Türkiye’de özellikle 1970’li yılların siyasal atmosferi göz önüne alındığında toplumun her alanına nüfuz etmiş politik çatışmalar ve mücadeleler sinemaya da konu olmuştur. Dönemin toplumsal değerleri, sosyal yaşam alanları, sınıfsal ayrışmaları hakkında senarist ve yönetmeninin bakış açısıyla sinema filmleri üzerinden sosyolojik çıkarımlar da bulunulabilir. Kadir İnanır gibi Yeşilçam filmlerinin önde gelen jönlerinin rol aldığı filmler ise özellikle toplumsal ve siyasal mesajların daha geniş kitlere ulaştırılmasına imkânı sağlamıştır. YouTube üzerinden bugün dahi milyonlarca kez izlenmiş olduğu görülen filmlerin popülerliğini yitirmediği de anlaşılmaktadır. Araştırmaya konu olan “Kan” filminde de 1977’li yılların toplumsal gerçekliklerinin ve politik mesajlarının sosyolojik değerlendirmesi yapılmıştır.