bluuebunny/crossref_metadata_2025 huggingface dataset:
Additive Benefits of Melatonin on Osteogenic Differentiation Rate and Osteogenic Potential Quantified by Alkaline Phosphatase - A Systematic Review
Authors:   Department of Periodontics, Saveetha Dental College and Hospitals, Saveetha Institute of Medical and Technical Sciences, Chennai-600077, Tamil Nadu, India.
Published: September 2023

Background: Periodontitis is a chronic inflammatory disease affecting the gingiva, Periodontal ligament, cementum and Alveolar bone. Treatment of such a disease is targeted at initial reduction of primary microbial burden followed by repair of existing periodontium and by regenerative procedures wherever required. Bone is a modified form of connective tissue with lifelong dynamic changes in its metabolism. Current advances in the field of regeneration suggest the use of agents which could alter, enhance, speed up or inducing bone formation at desired sites aiding in regenerative therapy and reducing reliance of external substitutes or grafts. Objective: To establish the additive effect of Melatonin on Osteoblast differentiation using Alkaline phosphatase as an indicator and the time required to record the same in-vitro. Data Sources: A search was executed in electronic database (i.e., PUBMED CENTRAL, COCHRANE, LILAC, EUROPEAN PMC, SCIENCEDIRECT, GOOGLE SCHOLAR) using following search terms alone and in combination by means of PUBMED search builder from January 1990 up to July 2020. Study Eligibility Criteria: Studies were stipulate if they met the following criteria: In vivo or In vitro studies comparing the additive effect of melatonin on Osteoblast differentiation rate using Alkaline phosphatase as an indicator were selected. Study Appraisal and Synthesis Methods: From a total of ten studies four studies claimed additive benefits of Melatonin in increasing Osteoblast differentiation rate or Osteogenic potential amongst Mesenchymal stem cells which was quantified using Alkaline Phosphatase. Results: The included article suggest without a doubt that Melatonin increases Osteoblast differentiation rate or Osteogenic potential among different Mesenchymal stem cells which was quantified using Alkaline Phosphatase, despite heterogeneity with regards to time duration, concentration and involved cell line. Conclusion: Although Melatonin was found to have a beneficial effect on osteoblast, myoblast, bone marrow stem cells of different origins, the present systematic review did not furnish concrete evidence to show the exact effect, concentration required, and time taken to visualize these clinical benefits.
Narcissism and Masculinity/Feminity
Authors:   Faculdade de Psicologia e de Ciências da Educação, Universidade do Porto, Rua Alfredo Allen, 4200- 135, Porto, Portugal
Published: September 2023

Why have we chosen this research question dedicated to Narcissistic Personality Disorders and Sexuality? This comes from vast clinical practice, in Psychiatry and Mental Health, which empirically highlights what appears to be a mature and cohesive mental structure within the individual’s psychic and sexual development with man and woman, each one well defined internally and externally what it is and feels, as well as its association with health or mental illness in terms of Personality Disorder being inevitable. At the heart of the importance of this study is an imbalance in their psychosexual development that is revealed latently or is manifested in the therapeutic approach of patients (mainly narcissistic and borderline), and there is already a history of studies on this topic. We defined a methodology whose study design, selection of participants, and sample size best reflected to our objectives, expecting to deepen the results and provide answers to the initial questions. These became clearer with the selection (inclusion/exclusion) of individuals for the Experimental and Control Groups, Clinical Interviews and Questionnaires over the years, which, in an objective way, reveals an unavoidable reality: the psychosexual development of the individual, in terms of Masculinity/Femininity, conditions and is conditioned by Personality Disorders in general, and Narcissistic and Borderline in particular. Soon it will be possible for us to objectify (qualify/quantify) the results that will be made available to the scientific community, for a better understanding of the Disease and Mental Health, with the final objective of its acceptance, consideration and therapeutic evolution.
Return On Assets, Current Ratio,Net Profit Margin, Total Asset Turnover Berpengaruh Terhadap Perkembangan Laba Pada Industri Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Periode 2015- 2019
Authors: Silviani Williana , Panjaitan Rosdiana , Hutagalung Sally Angelika , Sipahutar Tetty Tiurma Uli
Published: September 2023

This study aims to test whether Return On Assets, Current Ratio, Net Profit Margin, Total Asset Turnover have an effect on the growth of profits listed on the Indonesia Stock Exchange. This research is a type of quantitative descriptive research, which uses data from 135 large and small trading sector manufacturing companies listed on the Indonesia Stock Exchange. Partially, the variables of return on assets, current ratio and total asset turnover have no effect on profit growth. Meanwhile, the net profit margin variable has a positive effect on profit growth. And simultaneously, the independent variable has no effect on the profit growth variable. The sampling method used in this research is purposive sampling. The method in this research is descriptive analysis method and multiple linear regression analysis method.

Keywords: Return On Assets, Current Ratio, Net Profit Margin, Total Asset Turnover, Profit Growth
Pengaruh Kualitas Laporan Keuangan, Peranan Sistem Informasi Akuntansi, Sistem Pengendalian Internal Dan Efisiensi Tenaga Kerja Terhadap Kinerja ManajerialnKencana
Authors: Andreas Luis , Harahap Sunarji , Elidawati Elidawati , Goh Thomas Sumarsan
Published: September 2023

This research was conducted at Kencana. The purpose of this study was to analyze the influence of the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency affect the managerial performance of  Kencana. The population and sample in this study were 47 financial employees of  Kencana. Sampling technique used is census sampling. Data collection techniques are by distributing questionnaires, interviews and documentation studies. Data analysis using an multiple linear regression analysis. Conclusion in the study that simultaneously and partial the quality of financial statements, the role of accounting information systems, internal control systems and labor efficiency have a positive and significant effect on the managerial performance of Kencana. While partially the quality of financial statements.
Pengaruh Nilai Ekspor, Impor, Nilai Tukar Rupiah, Dan Tingkat Inflasi Terhadap Utang Luar Negeri Pasca Era Reformasi
Authors: Yuniarti Dini , Khoirudin Rifki
Published: September 2023

Before Indonesia entered the reform era, Indonesia was in the New Order system, which many people considered the system in this era to be too authoritarian. This study aims to determine the effect of the value of exports, imports, the rupiah exchange rate and the inflation rate on foreign debt after the reform era. This type of research uses quantitative methods which are methods that use mathematical models, calculations, statistics and tables. This study uses Indonesia as the object of research using data from 1998 to 2021. Data is collected quarterly or every three months of the year taken from various sources, namely the Central Bureau of Statistics (BPS) and Bank Indonesia. The research method uses the Multiple Linear Regression method. The results of the study simultaneously, all of the independent variables X1 (exports), X2 (imports), X3 (exchange rates) and X4 (inflation) have the same or simultaneous and significant effect on variable Y (foreign debt) with a calculated F value ( 4.97) > F table (2.30) and significance (0.0011) < 0.05. All independent variables are also able to explain the model by 17.9%, as shown by the R-Squared value of 0.1794. Partially, variables X1 (exports), X2 (imports), X3 (exchange rates) and X4 (inflation) have no effect on variable Y (foreign debt) in Indonesia after the reform era.

Keywords: Export, Import, Inflation, Exchange Rate, Foreign Debt
Model Strategic Management Accounting Untuk Keberlanjutan UMKM Kota Medan
Authors: Tiara Shita , Ovami Debbi Chyntia , Setiana Esa
Published: September 2023

This study aims to analyze the strategic management accounting model for MSME sustainability. This research is a type of quantitative research. This study analyzes the factors that influence strategic management accounting for MSME sustainability. The population in this study were Medan City SMEs with a sample of 99 people. Data collection techniques are observation, interviews, documentation. While the data analysis technique is using SMARTPLS. The results of the study show that the owner's characteristics have a significant and significant effect on the strategic management accounting of MSMEs in Medan city, while market orientation, business size and accountant participation in strategy formulation have an effect on and not significantly on the strategic management accounting of MSMEs in Medan city. strategic management accounting influences the sustainability of MSMEs in Medan City.

Keywords : Strategic Management Accounting, Continuity, MSMEs
Pengaruh Kualitas Produk Terhadap Loyalitas Konsumen Dengan Kepuasan Konsumen Sebagai Variabel Intervening (Studi Pada Pengguna Game Among Us)
Authors: Nugraha Aldo Septa
Published: September 2023

This research was conducted to determine the effect of product quality on consumer satisfaction and its effect on consumer loyalty in the Among Us game. Data analysis techniques using path analysis. The population in this study were users of the Among Us game in Malang City with a sample of 96 respondents who had played the Among Us game and were aged 18-35 years. Data collection techniques using a questionnaire. Meanwhile, the results of the study show that the results of product quality have a significant effect on consumer loyalty, product quality has a significant effect on visitor satisfaction, consumer satisfaction has a significant and negative role in mediating consumer loyalty and product quality.

Keywords: Consumer Loyalty, Consumer Satisfaction, Product Quality
Analisa Pengaruh Faktor Keuangan Dan Non Keuangan Terhadap Audit Going Concern Dan Audit Report Lag (Studiempiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)
Authors: Eric Eric , Hayati Keumala , Erica Bertha , Listyanita Vista
Published: September 2023

This study aims to determine and analyze the influence of financial and non-financial factors on going concern audits and audit report lag (an empirical study of manufacturing companies listed on the Indonesian stock exchange. The research approach used is a quantitative approach. The sampling method was purposive sampling, a sample of 68 manufacturing companies listed on the Indonesian stock exchange multiplied by 3 years in the research period Results of research using linear logistic regression Demonstrate return on assets, current ratio, debt asset ratio, total asset turnover, company size, KAP reputation and covid-19 simultaneously Impact significantly to the going concern audit opinion.The results of the study show Return on assets, current ratio, total asset turnover, company size, KAP reputation and Covid-19 have no effect on going concern audit opinion while the debt asset ratio has an effect on going concern audit opinion. current ratio, total asset turnover has an effect on audit reports while Return on assets, company size, KAP reputation and Covid-19 have no effect. The results of logistic regression and multiple linear regression tests for the variables return on assets, current ratio, debt asset ratio, total asset turnover, company size, KAP reputation and Covid-19 simultaneously have a significant impact on going concern audit opinion and audit report lag.

Keywords: Return On Assets, Current Ratio, Debt Asset Ratio, Total Asset Turnover, Company Size, KAP Reputation, Covid-19, Going Concern Audit Opinion And Audit Report Lag.
Pengaruh Sistem E-Filling, Pemahaman Perpajakan, Dan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak UMKM (Studi Kasus Pada Pelaku Umkm Di Kecamatan Brangsong Kendal)
Authors: Wulandini Devarila , Srimindarti Ceacilia
Published: September 2023

Tax is one of the main targets set by the government as a source of state revenue. This study aims to determine the effect of the e-filling system, understanding of taxation, and tax sanctions on taxpayer compliance with MSME actors in Brangsong Kendal District. The type of data used is the type of primary data. The sampling technique used in this study used accidental sampling. A total of 100 MSME taxpayers were selected as respondents using the survey method. Data analysis technique using multiple linear regression analysis. The results of the study show that the E-filling system has a positive and significant effect on MSME taxpayer compliance. Understanding of Taxation has no effect on MSME Taxpayer Compliance. Tax sanctions have a positive and significant effect on MSME taxpayer compliance.

Keywords: Understanding of Taxation, Tax Sanctions, E-filling System
Analisis Peran Moderasi Pertumbuhan Dana Pihak Ketiga Pada Hubungan Antara Risiko Kredit, Financial Performance Dan Kecukupan Modal
Authors: Arifin Moh. Samsul , Tannady Hendy , Sutrisno Sutrisno , Junaidi Ahmad , Ariawan Joko
Published: September 2023

The purpose of this study to analyze the effect of capital adequacy and credit risk on bank financial performance inmoderated by growth of third party funds. The population used in this study are commercial bank listed on the IndonesiaStcok Exchange (IDX) from 2016 to 2020 based purposive sampling method and the samples consisting are 18companies. This research analysis used moderated regression analysis (MRA). The results are capital adequacy hasnot effect on financial performance, credit risk has significant negative on financial performance, growth of third partyfunds not able to moderate the effect of capital adequacy and credit risk on bank financial performance.

Keywords: Capital Adequacy, Credit Risk, Financial Performance, Growth Of Third Party Funds
Analisis Peran Persepsi Harga Dan Brand Image Terhadap Purchase Decision Produk Sepatu Dengan Merek Vans
Authors: Dulame Irma Maria , Setiawan Jodi I Wayan Gede Antok , Nurcholifah Ita , Eddy Wibowo Sarwo , Abdurohim Abdurohim
Published: September 2023

The purpose of this study is to determine the effect of brand image and price perception partially or simultaneously on purchasing decisions. The type of research used is quantitative associative research. The subjects of this study were consumers of Vans shoes with a sample of 115 respondents. The data collection method uses a questionnaire. Analysis of the data used is descriptive analysis, the classic assumption test and multiple linear regression analysis. Hypothesis testing using the T test, F test, and R2Test. In this study it can be seen that partially, the brand image variable (X1) and price perception (X2) each have a significant effect on purchasing decisions (Y). Simultaneously, brand image (X1) and price perception (X2) significantly influence purchasing decisions (Y). The coefficient value of R2 by looking at the value of R Square 0.731 or 73.1%.

Keywords: Brand Image, Price Perception, Purchase Decision
Analisis Peningkatan Customer Satisfaction Pelanggan Indihome Melalui Service Quality Dan Brand Image
Authors: Ekasari Silvia , Tannady Hendy , Gunawan Erwin , Nawangwulan Irma M , Anantadjaya Samuel PD
Published: September 2023

The purpose of this study was to determine the impact of the influence of brand image and service quality on customersatisfaction in Indihome North Jakarta area. The number of samples was 167 respondents using multiple linearregression sampling method. Using the IBM SPSS Statistics 25 program for multiple linear regression analysis. This studyuses a quantitative method through a questionnaire survey distributed from google form. The results in the study can beseen that each independent variable has a positive and significant effect on customer satisfaction in the Indihome NorthJakarta area partially.

Keywords: Brand Image, Service Quality, Customer Satisfaction
Pengaruh Risiko Bisnis, Struktur Aset, Dan Pertumbuhan Penjualan Terhadap Struktur Modal Perusahaan Manufaktur Sektor Barang Konsumsi Yang Terdaftar Bei Tahun 2016-2021
Authors: Mismawati Siti Nur , Hardiyanti Widhian
Published: September 2023

The era of globalization has brought significantly increased economic competitiveness. Companies are required to continue to develop their business. Determining the capital structure is very important for every company. Capital structure decisions can influence the assessment of a company's financial capability by knowing the aspects that can affect a company's capital structure. The purpose of this research was conducted to examine the effect of business risk, asset structure, and sales growth on the company's capital structure partially and simultaneously. The population used in this study is a consumer goods sub-sector manufacturing company listed on the Indonesia Stock Exchange from 2016 to 2021. The sampling technique used purposive sampling, in order to obtain 25 companies that were used as samples in the research. The data analysis technique used in this research is multiple regression analysis. Based on the results of this research, it is known partially that business risk has a significant negative effect on the company's capital structure, while asset structure and sales growth have a significant positive effect on the company's capital structure. Simultaneously, business risk, asset structure, and sales developments influence the company's capital structure.

 

Keywords: Capital Structure, Business Risk, Asset Structure, Sales Growth, Manufacturing Company.
Pengaruh Kualitas Informasi, Kemudahan Penggunaan Dan Citra Perusahaan Terhadap Kepercayaan Nasabah Dan Dampaknya Pada Keputusan Penggunaan Bca Mobile (Studi Pada Mahasiswa Fakultas Ekonomika Dan Bisnis Universitas Stikubank Semarang)
Authors: Zahro Lailatu , Santosa Markus Surkamta Eric
Published: September 2023

The original aim of this study was to find out the impact of issue qualiti, ease of use and company image on customer believes and their influence on the decision to use BCA mobile phones. The population of this study means mobile BCA users who are still active as Faculty students Economics and Business, University of Stikubank Semarang using a amount sample of 112 respondent. Information was collected by developing questionnaire. The analysis technique used in this study is linear regression analysis. Research results show that’s the quality of information has a positive influence on trust, ease of use has an positive effet on trus’t, corporate image has a positive effect’s on trust andd trust has  positive efect ono usage preferences.

Keywords : Company Image; Customer Trust; Decisions About The Use; Ease of Use; Information Quality
Kinerja Perusahaan, Kepemilikan Keluarga, Dan Kompensasi Eksekutif
Authors: Nastiti Kimaya Dewi , Hartini Sri
Published: September 2023

The purpose of this study was to examine the effect of company performance on executive compensation with family ownership as a moderating variable. The sample of this study is non-financial companies listed on the IDX in 2014 - 2018. There are 522 observational data in this study. This study uses multiple linear regression and moderation regression analysis. Executive compensation is the dependent variable and firm performance is the independent variable in this study. Family ownership as the moderating variable. The results of this study confirm the positive effect of firm performance on executive compensation. Family ownership does not moderate the effect of firm performance on executive compensation.

Keywords: Firm Performance, Executive Compensation, Family Ownership, ROA
Analisis Pengaruh Kepuasan Pelanggan Terhadap Minat Beli Kembali Di Aplikasi Shopee Serta Dampaknya Pada Keunggulan Bersaing
Authors: Olimsar Fredy , Tialonawarmi Feny
Published: September 2023

In general, people today do a lot of buying and selling online through e-commerce because there is no need to go to a shopping center and transactions can be done easily and quickly. Various kinds  that can be done in this online business, one of them by using an application. The most popular online shopping platform applications in Indonesia are Shopee, Lazada, Tokopedia, Bukalapak, Blibli. One of the objectives of this study is to identify and analyze the effect of customer satisfaction on competitive advantage through repurchase interest as a mediating variable. The results of this study indicate that there is an influence of customer satisfaction on competitive advantage mediated by repurchase interest. This means that when customers feel like making repeat purchases, customers are satisfied with the Shopee application they use and can be superior if many customers make repeat purchases. On the other hand, if the online shopping platform ignores customer satisfaction and creates customer dissatisfaction, it will affect the repurchase intention of its customers, which will have a negative impact on competitive advantage.

Keywords: Customer Satisfaction, Repurchase Intention, Competitive Advantage, Shopee Application
Pengaruh Akuntabilitas, Transparansi Dan Responsivitas Terhadap Kualitas Laporan Keuangan Kecamatan Tulungagung Kabupaten Tulungagung
Authors: Widaningrum Violinda Dhina , Fahriani Firda Zulfa
Published: September 2023

This study aims to determine the effect of accountability, transparency and responsiveness on the quality of financial reports in Tulungagung. In this study, primary data collected by using  Google form and quantitativeemethods. The populationsin this study were villagesadministrative officer throughout the Tulungagung. By calculating the Slovin formula, it generates 69 samples of individual  respondent. With a significance of 0.684 and tcount of 0.409, the findings show that partially the accountability variable has no effect and is not significant on the quality of financial statements. Partially, transparency affects the quality of financial reports and significantly influences it with a significance of 0.000 and tcount of 5.589. With a significance of 0.003 and tcount 3.071 the responsiveness variable partially affects the quality of financial reports. Accountability, transparency and responsiveness all affect the quality of financial statements simultaneously and have a significant influence on it with a significance of 0.000 and Fcount of 45.995. In conclusion, the quality of financial reports in Tulungagung District, Tulungagung Regency is influenced by the transparency and responsiveness variables, while the accountability variable has no effect. Simultaneously accountability, transparency, and responsiveness affect the quality of financial reports in Tulungagung.

Keywords: Accountability, Transparency, Responsiveness, Financial Report Quality
Pengaruh Akuntabilitas Pengelolaan Dana Desa Dan Pendapatan Asli Daerah Terhadap Kepercayaan Masyarakat Desa Pojok Kecamatan Campurdarat Kabupaten Tulungagung
Authors: Ikhsan Ikhsan , Desitama Faizal Satria
Published: September 2023

The purpose of this study is more community anxiety about development, finance and so on regarding village funds and regional original income, because there are various roads that are still comfortable to pass, this research uses a type ofquantitative research

which is a research method that uses data- data in the form of numbers as a tool to analyze and conduct research studies,especially what has been examined. The type of this research is descriptive research type. Because Pojok Village has 3 hamlets, namely Secang Hamlet, Gedangsewu Hamlet, and Pojok Hamlet, with a total of 50 respondents who were divided into 3 parts so that the questionnaire was evenly distributed to one village. The results of this study are thatAccountability, Management of Village Funds, has no effect on public trust, but management of regional original income has a significant effect on community trust in Pojok Village, Campurdarat District, Tulungagung Regency

Keywords: Accountability, Management of Village Funds, Management of Local Own Revenue, Community Trust
Pengaruh Pemanfaatan Teknologi Informasi, Kualitas Sdm, Dan Kebijakan Pemerintah Terhadap Kinerja Keuangan
Authors: Saifudin Ali , Munari Munari
Published: September 2023

which can be used to support the village's financial performance, especially in the economic and health sectors, which is a milestone in the recovery after the COVID-19 pandemic. This study aims to examine the influence of information technology utilization, human resource quality, and government policies on financial performance in the COVID-19 pandemic era in Sukolilo District, Surabaya City.  The sample in this study was 39 respondents determined by the Purposive Sampling technique. Data analysis conducted in this study using SmartPLS 4 software. The results of the data analysis that does not affect the financial performance, the quality of human resources influence the financial performance, and government policies does not affect the financial performance.

Keywords: Technology, HR, Policy, Financial Performance
Pengaruh Kompetensi, Teknologi Informasi, Persepsi Resiko Dan Tingkat Literasi Keuangan Terhadap Minat Investasi Crypto Currency
Authors: Ujung Noel Multi Kristian , Riadi Riadi , Satya Jenisa , Anindya Desy Astrid
Published: September 2023

The research started from the development of crypo investment so that it has become a cornerstone in this study is to analyze the influence of competence, Information Technology, Risk Perception and level of financial literacy on crypto currency investment interests. To complete this study there are 98 respondents and use simple random sampling. The conclusion of this study is that simultaneously and partially competence, information technology, risk perception and level of financial literacy have a positive and significant effect on crypto currency investment interested.

Keywords: Competence, Information Technology, Risk Perception, Financial Literacy Level, Investment Interest.
Pengaruh Current Ratio, Debt To Asset Ratio, Account Receivable Turnover, Return On Asset, Dan Dividen Per Share Terhadap Harga Saham Pada Perusahaan Manufaktur
Authors: Hutahean Thomas Firdaus , Kelvin Kelvin , Togatorop Deli Prasasti , Mentalita Hotma
Published: September 2023

This study aims to determine the effect of Current Ratio, Debt to Asset Ratio, Account Receivable Turnover, Return On Asset, and Dividend Per Share on stock prices in manufacturing companies. The population in this study is all manufacturing companies in the consumer goods sector and the use of the sample used is purposive sampling. The program used to process data is SPSS. Current Ratio has a negative and significant effect on stock price. Debt to Asset Ratio hasn’t a significant effect on stock price. Account Receivable Turnover hasn’t a significant effect on stock price. Return On Assets has a positive and significant effect on stock prices and Dividends Per Share have a negative and significant effect on stock prices. Current Ratio, Debt to Asset Ratio, Account Receivable Turnover, Return On Asset and Dividend Per Share have a significant effect on stock price.

Keyword: Stock price, Current Ratio, Debt to Asset Ratio, Account Receivable Turnover, Return On Asset, Dividen per Share.
Sebaran Dan Keragaman Spasial Faktor-Faktor Yang Mempengaruhi Kemiskinan Di Kabupaten Tegal (Distribusi Dan Faktor Penyebab Kemiskinan Di Kabupaten Tegal)
Authors: Purnami Izatun , Rustiadi Ernan , Emma Pravitasari Andrea
Published: September 2023

Poverty is one of the crucial social problems in Tegal Regency, Central Java Province. Specific solutions are needed in a particular area to effectively combat poverty. The purpose of this study is to identify the spatial distribution and pattern of poverty in Tegal Regency using Spatial Autocorrelation analysis (Moran’s Global Index & Local Indicator of Spatial Autocorrelation/LISA) and to determine the spatial diversity of factors that influence poverty in Tegal Regency using Geographically Weighted Regression analysis. The research results show the clustered spatial distribution and pattern of poverty in Tegal Regency, and there are various specific influences from each factor that affects poverty in each village/subdistrict in Tegal Regency.

Keywords: Spatial Autocorrelations, Global Moran Index, LISA
Studi Empiris Pengaruh Profitabilitas Dan Likuiditas Terhadap Kebijakan Dividen
Authors: Silaban Adanan , Zalukhu Niska Trita Olivia
Published: September 2023

This study aims to examine the effect of profitability and liquidity on dividend policy in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. Profitability is proxied by using Return On Assets (ROA), liquidity is proxied by using the Current Ratio (CR), and dividend policy is measured by using the Dividend Payout Ratio. Sampling using purposive sampling method, obtained a sample of 90 observations. Data analysis in this study used the SPSS 25 computer program. The results of this study indicate that profitability and liquidity have a positive and significant effect on dividend policy. The results of this study strengthen the results of previous studies.

Keywords: Profitability, Liquidity, Dividend Policy.
Determinan Minat Menggunakan Aplikasi Kredivo Paylater
Authors: Golioth Andre , Digdowiseiso Kumba
Published: September 2023

The purpose of this study is to determine the effect of perceived convenience, perceived benefits, perceived security and intention to use the kredivo paylater application as the dependent variable. The sample in this study was 100 respondents through questionnaires with simple random sampling technique. In this study, descriptive analysis and multiple linear analysis became methods for data analysis with the help of statistical software STATA version 17. The results of this study indicate that perceived ease of use has a positive and significant influence on the intention to use credivo paylater. Meanwhile, perceived usefulness and perceptions of security do not have an influence on the interest in using the paylater credit in the employee class students of the management study program, the faculty of economics and business.

Keywords: perceived ease of use, perceived usefulness, perceived security, intention to use
Effect Of Family Ownership In The Relationship Between Corporate Governance Mechanism And Earning Management
Authors: Zirman Zirman , Oktari Vera , Humairoh Fitri , Jonnius Jonnius
Published: September 2023

Financial statements are the basis for many parties' decision-making in describing the condition of a company, so companies must present the quality of the information therein. This study examines the relationship between corporate governance mechanisms and earning management and how family ownership influences this relationship. This empirical study uses companies on the Kompas 100 index from 2015 to 2019 to be tested using Generalized Least Squares(GLS). This study finds that the board of commissioners affects earnings management, and family ownership strengthens the role of the board of commissioners in suppressing earnings management. This study strengthens the literature on family ownership in companies. Internal auditors can consider the implication of increasing the effectiveness of internal audits to produce more accurate quality financial reports. In addition, the implications of this study also recommend restructuring the internal audit function, especially its role in management and governance, to be more objective and also impartial.
Pengaruh Dana Pihak Ketiga, BOPO, ROA Dan NPL Terhadap Penyaluran Kredit Pada Perbankan Indonesia Yang Listing Di Bursa Efek Indonesia Periode 2017-2021
Authors: Yuwanto Yuwanto , Simatupang Febri Wibowo , Wijaya Anggel Valentina , Napitupul Ferdinand , Hantono Hantono
Published: September 2023

The purpose of this study was to determine the effect of third party funds, BOPO, ROA and NPL on credit distribution in Indonesian banking listed on the Indonesia Stock Exchange in period 2017-2021. This research is a quantitative research. The population in this study is all banks listed on the IDX, totaling 47 companies during 2017-2021. The research sample used purposive sampling method, so the number of samples was 24 companies. The statistical method used is multiple linear regression analysis. The results showed that partially stated Third Party Funds had an effect on Credit Distribution, while BOPO, ROA and NPL had no effect on Credit Distribution. And also simultaneously states Third Party Funds, BOPO, ROA and NPL have an effect on Credit Distribution. The conclusion of this study is that only Third Party Funds, BOPO, ROA and NPL affect Lending in Indonesian Banking Listings on the Indonesia Stock Exchange in the period of 2017-2021.

 

Keywords: Third Party Funds, BOPO, ROA, NPL and Lending
Analisis Perbandingan Kinerja Keuangan Perusahaan Sebelum Dan Sesudah Akuisisi (Studi Kasus Pada PT. Bank Central Asia Tbk Dan PT. Bank Rakyat Indonesia Tbk)
Authors: Hertina Dede , Novena Agnia
Published: September 2023

The purpose of this study was to determine the Comparative Analysis of Financial Performance Before and After the Acquisition at PT. Bank Central Asia and PT. Bank Rakyat Indonesia Tbk which made the acquisition in 2019. This research uses a quantitative approach using secondary data obtained from the official website of each bank. The research variables used in this study consist of Liquidity Ratio (Current Ratio), Probability Ratio (Return on Assets & Return on Equity), Solvency Ratio (Debt to Equity Ratio), Activity Ratio (Total Asset Turnover Ratio). The analytical method used to answer the hypothesis is using the normality test and paired sample T-test. The research results show that there are significant differences in the current assets and return on asset ratio at PT. Bank Central Tbk and PT. Bank Rakyat Indonesia Tbk.

Keywords: acquisition, financial performance and financial ratio
DESAIN DIDAKTIS KONSEP BANGUN RUANG MATERI KUBUS UNTUK KELAS V SEKOLAH DASAR
Authors: Puspitasari Maya , Fuadiah Nyiayu Fahriza , M. Murjainah
Published: September 2023

This study aim to make a didactical design on the concept of building a cube material in the 5th elementary school based on Learning Obstacle (LO). The approach used in this study is a qualitative approach with the DDR (Didactical Design Research) method which includes three stages, namely prospective analysis, metapedadidactic analysis, and retrospective analysis. The prospective analysis stage identifies the Learning Obstacles experienced by students in the cube material, including: 1) Ontogenic Obstacles, such as a lack of student interest in learning mathematics, only 50% of students in the class who like learning mathematics and lack of student mastery in prerequisite material; 2) Didactical Obstacle, namely the learning method used is still monotonous, the learning media is less varied and the teaching materials used are incomplete; 3) Epistemological Obstacle, namely students do not understand how to determine the volume of a cube, students do not understand problem solving strategies related to unit cubes. Based on the findings of LO, a Hypothetical Learning Trajectory (HLT) was compiled which was then designed a hypothetical didactic design on the concept of building cube material which includes four learning objectives, namely determining the area of ​​a square, analyzing the elements of a cube, determining the volume of a cube, and completing problems related to the volume of a cube using the unit volume. The didactic design is applied by the method of snowball throwing and flashcard games. After the didactic design was implemented, the results of the LO of the final identificational test were decreased compared to the LO of the diagnostic test. The didactic design is one of the effective learning alternatives in reducing the appearance of LO in the concept of building a cube material in the 5th elementary school.
SYSTEMATIC LITERATURE REVIEW: MODEL PEMBELAJARAN TEAM GAMES TOURNAMENT (TGT) PADA PEMBELAJARAN MATEMATIKA
Authors: Nabilla Hurin , Fitriyana Nur
Published: September 2023

This study aims to conduct literature on the Team Games Tournament (TGT) learning model in Mathematics learning and to identify the identification and aplication of the team games tournament learning model in mathematics learning. The method used in this study is systematic literature review (SLR) method. From a review of articles and research, the Team Games Tournament Learning Model in mathematics learning show that learning activities with the Team games tournament learning model in mathematics learning have a significant positive Effecton increasing student learning haul in understanding the concept of student responses and student activities being more effective. This is in line with the results of a review of several articles in which it is found that learning with the team games tournament learning model Can be used as an innovation in learning.
PENGEMBANGAN E-MODUL BANGUN RUANG SISI DATAR MENGGUNAKAN KONTEKS KOTA LUBUKLINGGAU
Authors: Fitriani Dian , Pandra Viktor , Yanto Yufitri
Published: September 2023

Penelitian ini bertujuan untuk mengembangkan e-modul dengan menggunakan konteks kota Lubuklinggau pada material geometri sisi datar yang valid dan praktis serta efek potensial. Penelitian ini merupakan penelitian pengembangan dengan menggunakan model ADDIE. Model ini terdiri dari 5 tahap, yaitu: analisis, desain, pengembangan, implementasi, dan evaluasi. Subjek penelitian ini meliputi validator (ahli bahasa, ahli media, ahli materi), guru matematika, dan siswa kelas 8. Teknik pengumpulan data dilakukan dengan wawancara, pengisian lembar kuesioner, dan tes. Berdasarkan hasil penelitian, e-modul yang dikembangkan memiliki validitas bahasa 0,75 dengan kategori valid, validitas media 0,75 dengan kategori valid, dan validitas materi 0,91 dengan kategori sangat valid. Kepraktisan e-modul berdasarkan respon guru adalah 84% dalam kategori sangat praktis dan respon siswa (kelompok kecil) adalah 97,2% dalam kategori sangat praktis. Sedangkan efek potensial e-modul terhadap hasil belajar siswa sebesar 75,9% dengan kategori baik. Berdasarkan data tersebut, dapat disimpulkan bahwa e-modul dengan menggunakan konteks Kota Lubuklinggau pada material geometri sisi datar yang dikembangkan dalam penelitian ini dinyatakan sangat valid dan praktis serta memiliki efek potensial yang baik sehingga dapat digunakan dalam pembelajaran pada bahan bangunan sisi datar.
ANALISIS FAKTOR EKSPLORATORI INSTRUMEN TES HASIL BELAJAR MATEMATIKA SISWA KELAS X
Authors: Andriani Nini , Pandra Viktor , Fitriyana Nur
Published: September 2023

Penelitian ini bertujuan untuk menghasilkan instrumen tes hasil belajar matematika yang valid dan reliabel dengan daya pembeda dan tingkat kesukaran yang dapat diterima. Penelitian ini merupakan penelitian pengembangan yang menggunakan model pengembangan modifikasi pada model Wilson, Oriondo, dan Antonio. Subjek ujicoba dalam penelitian ini terdiri dari 72 siswa. Produk instrumen tes dinilai oleh para ahli melalui lembar validasi isi. Hasil analisis dalam penelitian ini menunjukkan bahwa instrumen tes layak dan memenuhi syarat dengan perolehan rata-rata indeks Aiken sebesar 0,802 dan memiliki butir soal yang berada pada kategori baik berdasarkan hasil analisis faktor eksploratori yang menunjukkan nilai KMO sebesar 0,661 dengan koefisien MSA tiap butir soal > 0,50 dan dan rotasi faktor tiap butir soal > 0,30. Instrumen tes juga memiliki karakteristik unidimensi dengan nilai eigenvalue sebesar 6,361 dan persen cumulative sebesar 21,202% serta reliabilitas soal sebesar 0,869 dengan tingkat kesukaran dan daya pembeda yang dapat diterima.
Pseudarthrosis after four-level anterior cervical discectomy and fusion without posterior fixation
Authors: White Michael D. , Farber S. Harrison , Pacult Mark A. , Walker Corey T. , Zhou James J. , Uribe Juan S. , Chang Steve , Kakarla Udaya K. , Turner Jay D.
Published: September 2023

OBJECTIVE

Fusion rates and long-term outcomes are well established for anterior cervical discectomy and fusion (ACDF) of 3 levels or fewer, but there is a paucity of similar data on 4-level fusions. The authors evaluated long-term fusion rates and clinical outcomes after 4-level ACDF without supplemental posterior instrumentation.

METHODS

The authors retrospectively reviewed patients who underwent 4-level ACDF at a single institution with at least 1-year of radiological follow-up. Fusion was determined by measuring change in interspinous distance at each segment on dynamic radiographs or by the presence of bridging bone on CT scans at minimum 1-year follow-up. Clinical outcomes were assessed using Neck Disability Index and Short Form-36.

RESULTS

A total of 63 patients (252 levels) met the inclusion criteria for the study, with a mean follow-up of 2.6 years. Complete radiographic fusion at all 4 levels was observed in 26 patients (41.3%). Of the 37 patients (58.7%) with radiographic pseudarthrosis, there was a mean of 1.35 nonfused levels. The fusion rate per level, however, was 80.2% (202/252 levels). The most common level demonstrating nonunion was the distal segment (C6–7), showing pseudarthrosis in 29 patients (46.8%), followed by the most proximal segment (C3–4) demonstrating nonunion in 9 patients (14.5%). The mean improvement in Neck Disability Index and Short Form-36 was 15.7 (p < 0.01) and 5.8 (p = 0.14), respectively, with improvement in both scores surpassing the minimum clinically important difference. One patient (1.6%) required revision surgery for symptomatic pseudarthrosis, and 5 patients (7.9%) underwent revision for symptomatic adjacent-segment disease. Patient-reported outcomes results are limited by the low rate of 1-year follow-up (50.8%), whereas reoperation data were available for all 63 patients.

CONCLUSIONS

More than half of patients undergoing 4-level ACDF without posterior fixation demonstrated pseudarthrosis of at least 1 level—most commonly the distal C6–7 level. One patient required revision for symptomatic pseudarthrosis. Patient-reported outcomes showed significant improvements at 1-year follow-up, but clinical follow-up was limited. This is the largest series to date to evaluate fusion outcomes in 4-level ACDF.
DILEMAS DA GESTÃO DE SERVIÇOS DA SAÚDE FRENTE À GESTÃO ORÇAMENTÁRIA: APRENDIZADOS EM UM MUNICÍPIO DE SANTA CATARINA
Authors: Oliveira Maxiliano de , Menezes Elaine Cristina de Oliveira , Raupp Fabiano Maury
Published: September 2023

O artigo tem objetivo de discutir dilemas e aprendizados da gestão de serviços da saúde municipal frente à gestão orçamentária. A pesquisa é do tipo descritiva, um estudo de caso, com abordagem predominantemente qualitativa. Os dados foram coletados por meio de relatórios contábeis e de entrevista semiestruturada com o Secretário de Saúde à época, sendo analisados pela técnica da análise descritiva. Na gestão da saúde é perceptível a evolução na prestação destes serviços ao cidadão. Foram observados aspectos estratégicos de articulação regional e também de uma gestão que buscou ser responsável do ponto de vista fiscal, o que possibilitou melhorias no serviço prestado ao cidadão sem a consequente ampliação dos recursos próprios aplicados. Apesar das muitas dificuldades dos municípios neste segmento, demonstra-se que uma gestão dos recursos públicos eficiente e responsável pode ampliar os serviços prestados, sem necessariamente culminar em maior aplicação de recursos próprios.
Effect of Obesity on Ovarian Reserve Parameters in midreproductive age Women.
Authors: Altaee Hanan A .J , Alkhafaji Zainab H . , Almadfai Zaid A.
Published: September 2023

Background:The initiation and maintenance of reproductive functions are related to an optimal body weight in women. Body weight affectthe ovarian reserve which is basically an estimate of how many oocytes (eggs) are left in the ovaries.Objective: To study the relationship between obesity and serum and ultrasound markers of ovarian reserve in mid-reproductive age women (21- 35 years old).Patients and method:Twenty participants (“obese”) had a body mass index (BMI) of 30 to 35 Kg/m2 and another 20 participants (“non-obese”) had a BMI20-29 kg/m2. The obese women had a mean age of 27.9 years and the non-obese women had a mean age of29.5 years. Blood samples were collected from all participants, anthropometric measurements were calculated, and transvaginal ultrasonography was performed to measure the antral follicle count (AFC) during the early follicular phase. The blood samples were assayed for antimüllerian hormone (AMH), follicle-stimulating hormone (FSH) and estradiol (E2).Results: Therewas no significant difference between the two groups regarding ovarian reserve markers and there is no significant correlation between these markers and BMI, except forserum E2 in the obese group.Conclusion: Obesity has no effect on the levels of serum FSH, AMH, orAFCindicating that obesity is unlikely to affect ovarian reserve in the mid-reproductive age group
Recurrent Breast Cancer Following Modified Radical Mastectomy and Risk Factors
Authors: Mutlak Noufel Sh. , Al-Mukhtar Ramiz , Al-Dawoodi Nabeel S. , Sulaiman Tharwat I.
Published: September 2023

Background: - Recurrent breast cancer is cancer that comes back following initial treatment. Risk factors of recurrence are lymph node involvement, larger tumor size, positive or close tumor margins, and lack of radiation treatment following lumpectomy, younger age and inflammatory breast cancer.Objective: Asses the rate of recurrence for early breast cancer in Iraqi female patients, in relation to certain risk factors.Patients and methods: A prospective study was conducted on 100 consecutive female patients, with stage I and stage II breast cancer treated by mastectomy and axillary dissection by the same team. Patients were assessed postoperatively every three months and recurrences were detected by physical examination and ultrasound of the bed of mastectomy and axilla. Statistical correlation using univariant analysis between recurrence rate and certain associated variables was done.Results: Recurrence rate was found to be 13%. It was more common among both young (20-29) years &the (40 – 49 ) years age groups which was 16.7%. Most of recurrences (61.6%) occurred (within 12_19 months) after surgical treatment. Statistically significant associations were found between recurrence and the latency period between first complaint and surgical management, the grade of the tumor, the size of primary tumor, and the number of lymph nodes involved. There was no statistically significant association between the type of adjuvant therapy and the incidence of local recurrence.Conclusions: the rate of recurrence after modified radical mastectomy is relatively high in our study. The same known risk factors related to the stage, grade and delay of treatment were detected, and close follow up especially at the first 20 months after surgery is recommended.
Global existence and asymptotic behaviour for a viscoelastic plate equation with nonlinear damping and logarithmic nonlinearity
Authors: Kakumani Bhargav Kumar , Yadav Suman Prabha
Published: September 2023

In this article, we consider a viscoelastic plate equation with a logarithmic nonlinearity in the presence of nonlinear frictional damping term. Here we prove the existence of the solution to the problem using the Faedo–Galerkin method. Also, we prove few general decay rate results.
Concavity principles for nonautonomous elliptic equations and applications
Authors: Almousa Nouf , Bucur Claudia , Cornale Roberta , Squassina Marco
Published: September 2023

In the study of concavity properties of positive solutions to nonlinear elliptic partial differential equations the diffusion and the nonlinearity are typically independent of the space variable. In this paper we obtain new results aiming to get almost concavity results for a relevant class of anisotropic semilinear elliptic problems with spatially dependent source and diffusion.