bluuebunny/crossref_metadata_2025 huggingface dataset:
CONTROL OF SHIVERING UNDER SPINALANAESTHESIA- A PROSPECTIVE RANDOMIZED COMPARATIVE ANALYSIS OF BUTORPHANOL, TRAMADOL AND CLONIDINE
Authors: Mary. A. J Sukanya Prince , P Rijesh. , Razak Abdu
Published: February 2022

INTRODUCTION: Shivering that develops following spinal anaesthesia is a common problem and may occur in 40- 70% of patients .Perioperative hypothermia is the primary cause which occurs due to inhibition of thermoregulatory mechanism in the hypothalamus. It is detrimental to the patient hence effective control of shivering is mandatory. AIM: To compare the relative efcacy of Butorphanol, Tramadol and Clonidine and nd rst line of management for the control of shivering during spinal anaesthesia in lower abdominal,lower limb and open gynaecological surgeries and study their side effects MATERIALS AND METHOD:114 (38 for each drug group) ASA 1 and 2 patients of either gender, aged between 18 to 65 yrs in the above mentioned surgeries who developed shivering after spinal anaesthesia were included in the study. Tab. Diazepam 10 mg was given the night before and morning of surgery. Baseline heart rate, SpO , Blood pressure, ECG and axillary temperature were recorded. Subarachnoid block was performed with Inj. Bupivacaine 2 heavy 0.5% (3-4 ml) at L3-L4/L4-L5 interspace.Heart rate, SpO , NIBPand axillary temperature was recorded till 1 hour post operatively. For the 2 patients who developed grade 2 and above of shivering , group B received 1mg Butorphanol ,group T 1mg /kg Tramadol and group C 1 µg/kg Clonidine randomly after diluting to 5 ml.The time and temperature at onset of shivering,time taken for control of shivering ,side effects- nausea, vomiting, hypotension, bradycardia,dry mouth,skin rash,sedation score,recurrence of shivering were noted.Statistical analysis was done using One way Anova and Chi square tests .RESULTS: There was a statistically signicant difference in between the drug groups only for recurrence of shivering after drug. More recurrence was found with Clonidine. There was signicant reduction in heart rate at 1 hour in Clonidine group compared to B and T groups. ASA-ps, grade of shivering, duration, time at onset of shivering, pre-op temp, temp at onset, time to control of shivering, SBP, DBP, MAP and SpO2 differences were not statistically signicant.CONCLUSION: Clonidine caused more recurrence and more reduction in heart rate. Butorphanol had a faster control of post spinal shivering though not statistically signicant. Tramadol and Butorphanol can be used with almost no side effects for post spinal anesthesia shivering,a higher dose of Clonidine may be required.
POLARISING FRANTZ TUMORS – BENIGN AND MALIGNANT SOLID PSEUDOPAPILLARY EPITHELIAL NEOPLASM OF PANCREAS - TWIN CASE REPORTS
Authors: Ramakrishnan Karthik Krishna , Varma Sparsh , Govindaju Naveen Kumar , Chander Vimal , Rajan Seena Cheppala
Published: February 2022

Solid pseudo-papillary epithelial neoplasm (SPEN), also known Hamoudi tumors or Franz tumors, are rare pancreatic neoplasm which are almost
always seen in young women predominately of non-Caucasian descent with only a small minority of cases diagnosed in men [1]. The rst
published description of an SPN was by Frantz in 1959[2].It is a rare tumor comprising of less than 3 percent of all pancreatic tumor. It is seen most
often in the region of tail of pancreas. This tumor is mostly asymptomatic and usually detected when it reaches large size. These are tumors with low
malignant potential and rarely vascular invasion and metastatic disease can be seen in aggressive cases. Here we report two cases, one each of
benign SPEN and malignant SPEN with contrasting imaging ndings and polar outcomes.
RHABDOMYOLYSIS ASSOCIATED ACUTE KIDNEY INJURY IN SARS-COV2 MULTISYSTEM INFLAMMATORY SYNDROME IN CHILDREN
Authors: Agarwal Amit
Published: February 2022

BACKGROUND; Multisystem inammatory syndrome in children (MIS-C) is dened by CDC as An individual aged <21 years presenting with
fever, laboratory evidence of inammation, and evidence of clinically severe illness requiring hospitalization, with multisystem (>2) organ
involvement (cardiac, renal, respiratory, hematologic, gastrointestinal, dermatologic or neurological); AND No alternative plausible diagnoses;
AND Positive for current or recent Severe Acute Respiratory Syndrome Corona Virus 2 (SARS-CoV-2) infection by Reverse Transcriptase
Polymerase Chain Reaction (RT-PCR), serology, or antigen test; or (Corona Virus Disease 2019) COVID-19 exposure within the 4 weeks before
the onset of symptoms.
CASE: We report an 11-year male who presented with the predominant feature of renal injury with gross hematuria and proteinuria along with
features of multi-organ dysfunction treated with IV methylprednisolone and renal replacement therapy only. As per the reports available to date
MIS-C can have acute kidney injury along with other features which rarely require renal replacement therapy.
CONCLUSION: Most MIS-C cases have mild kidney injury requiring supportive care only. MIS-C causing rhabdomyolysis and rapidly
progressing renal failure is a rare presentation of COVID-19. MIS-C without coronaries involvement can be treated with high-dose steroids only
FUNCTIONAL OUTCOMES OF FEMORAL NECK FRACTURE FIXED WITH CANNULATED CANCELLOUS SCREWS
Authors: Naik Tejashkumar , Shah Ripple , Mayani Nihar
Published: February 2022

AIM: To assess the functional outcomes of femoral neck fracture xed with cannulated cancellous screws. METHOD: 20 patients of neck of femur fracture were treated with cannulated cancellous screws xation technique in this prospective study after obtaining their consent regarding the same and satisfying inclusion and exclusion criteria over the period of 9 month..Functional outcomes were assessed using Harris Hip Score.Clinical & radiographic were obtained on follow up and Garden's alignment index were used to asses adequacy of resolution. RESULTS: In our series of 20 patients of 18-60 years of age group,all patients were followed up for period of 9 months.15 fractures healed satisfactorily. 1 case of obese patient (120kg) show back out of screw due to early weight bearing in 1 month.No wound infection or avascular necrosis of femur head reported.Functional outcome was excellent in 15 cases(75%) good in 2 cases(10%) moderate in 2 cases (10%) and poor in 1 case(5%).
RECONSTRUCTION OF TWO DISCRETE SURGICAL DEFECTS IN HEAD AND NECK IN THE ABSENCE OF FREE FLAPAVAILABILITY-AN INSTITUTIONAL EXPERIENCE
Authors: Greeshma P , Prasad P Krishna , Halkud Rajshekar , P Murthy Samskruthi , Chavan Purushottham , Kurle Vinayak , Kumar Shah Rahul , Tyagi Amith
Published: February 2022

Introduction: Operable oral and oropharyngeal tumors with extra nodal extension inltrating the skin at level II to V require resection of primary
and extended radical neck dissection can result in a defect at both primary and neck with intervening normal tissue. Ideally they need to be
reconstructed with a chimeric free ap but in cases where it was not possible, locoregional aps were utilized.
Aim-To discuss and compare our experience with various methods to reconstruct two discrete defects.
Materials And Methods: This is a retrospective study from the Head Neck Oncology Dept of a Kidwai Memorial Institute Of Oncology,
Bangalore, India between March 2016 – August 2021. A total of 14 were included in this study and divided into 3 groups. Group-1 included
Pectoralis Major Myocutaneous Flap (PMMC) in a dual island technique, group-2 included reconstruction with combination of two locoregional
aps. Group-3 included reconstruction with PMMC with split skin graft(SSG) covering for external defect.
Results: The time taken to raise a dual-islanded PMMC and for PMMC with split thickness skin grafting an average is 50minutes compared to
group-2- 90minutes. The time for insertion into the defects were one-and-a -half times more in the group-2 than other groups. No patients in group 1
and group 2 had a delay in receiving adjuvant treatment, whereas 50% of patient in group-3 could not receive adjuvant radiotherapy on time due to
delayed wound healing.
Conclusion- any of the three options can be considered for reconstruction of two discrete defects. PMMC with dual island technique found to be
the most effective one with shorter operating time and with the least complication rate.
“A RANDOMIZED CONTROLLED TRIAL OF OPEN CARPAL TUNNEL RELEASE SURGERY VS LOCAL STEROID INJECTION FOR CARPAL TUNNEL SYNDROME”
Authors: S Rahool. , S Girish. , Zachariah Sunish
Published: February 2022

BACKGROUND: Carpal tunnel syndrome (CTS) is the most prevalent form of peripheral nerve entrapment and a leading cause of occupational
impairment. Non-surgical and surgical treatment options are the two basic types of treatment. Steroid injection does not improve symptoms like
surgery according to the previous researches. Nevertheless, additional research is required to further evaluate the comparative studies.
OBJECTIVES: To compare the clinical and functional results of open carpal tunnel release (CTR) surgery VS local steroid injection (LSI) for
carpal tunnel syndrome.
METHODS: This is prospective randomized, single blind, controlled study. Forty patients who were clinically and electrophysiologically
conrmed to have idiopathic CTS were enrolled in the study after informed consent. Patients were randomized and assigned into 2 groups of 20
patients each. Group-1 was managed by and Group-2 was managed by open carpal tunnel release single injection of steroid. Patients were followed
every 4 weeks up to 24 week. They were assessed clinically and functionally based on Boston Carpal Tunnel Assessment Questionnaire (BCTQN).
CONCLUSION: In our study we used Boston Carpal Tunnel Assessment Questionnaire (BCTQN), due to its ease of administration and
responsiveness to clinical change, which can be considered as a valuable tool to evaluate functional outcome. Our ndings suggest that both local
steroid injection and surgical decompression are effective treatments in alleviating symptoms in primary CTS at 24 weeks follow-up. Surgery
group had statistically signicant improvement in comparison with steroid injection in terms of objective functional score in the 24 weeks followup, although clinical relevance of those differences remains to be dened. Hence we conclude, The steroid injection is a feasible non-expensive and
effective therapy in most of the cases of CTS on the other hand surgical release is a day care, safe and effective treatment even in mild to moderate
CTS. But cost effectiveness, cost benet analysis and surgery related morbidity should be evaluated in further clinical trials with larger sample size
and longer follow up period.
ROLE OF MRI IN ASSESSMENT OF PATIENTS WITH PAINFUL KNEE JOINT
Authors: Kumar Bhadwa Mahendra , Mendiratta Kuldeep Kumar
Published: February 2022

MRI has revolutionized diagnostic imaging of the knee. It has become the investigation of choice in the assessment of internal joint structures of the
knee joint like menisci, cruciate ligaments and articular cartilage. PURPOSE: The objective of this study is assessing the role of MRI to identify
and describe various etiologies of painful knee joint. Our study was a hospital MATERIALS AND METHODS: based descriptive study
conducted at S.M.S. Medical College and Hospital, Jaipur (Raj). Total 50 patients with painful knee joint were included. Patients referred from
orthopedic department for MRI evaluation of painful knee joint were included in the study and post operative cases were excluded from the study.
All the MRI scans were performed using 3.0 TESLA MRI Philips Ingenia Machine. Results were analysed by a descriptive analysis and specic
ndings were compiled. Out of 50 patients MR images were normal in 2 patient RESULTS: s. Most common knee pathology was meniscus injury
in 32 (64%) patients and involved medial meniscus in 22 patients. In ligament tears ACL injury was more common than PCL injury. Other chronic
causes of painful knee joint were chondromalacia patellae, osteoarthritis and cystic lesion. MRI evaluation in patients with CONCLUSION:
painful knee is of vital importance, as MRI can demonstrate the exact nature and extent of bony as well as soft tissue abnormality. MR imaging is the
best non-invasive modality for the diagnosis of meniscal and ligament tears.
EVALUATION OF PSYCHOSOCIAL STATUS OF HEALTH CARE WORKERS DURING COVID 19 PANDEMIC
Authors: Malhotra Aakanksha , Bag Sourav , Mazumdar Prajit
Published: February 2022

Background- Our study aimed to obtain that information in the domain of anxiety and depression among health care workers of India.
Methods- It was a cross-sectional, web-based study, conducted to evaluate the effect of quarantine on stress, anxiety, and reaction of a family
toward the person. The online survey questionnaire was circulated using e-mail, WhatsApp, text message, etc.
Results- A total of 120 responses were recieved. The mean age of the study population was 27.2 (SD: 5.1) years and majority were male (57%).
Nearly half (45%) of the participants had depression and almost all patients had anxiety [Table 1].
Conclusion- Supportive psychotherapy, psychoeducation mindfulness techniques, grief counselling, activity scheduling, and sleep hygiene are
some of the ways that can ensure the mental sanity of the healthcare workers during this time. The existing health-care system should be boosted in
the coming times to push forward the psychological care of everyone for a better future
RECURRENT KERATOCYSTIC ODONTOGENIC TUMOUR - A 17-YEAR FOLLOWUP CASE REPORT
Authors: S A Chandrakala , J Nandhini. , Lakshminrushiman Lakshminrushiman , Nazir Kaul Ronak
Published: February 2022

Keratocystic odontogenic tumour is eccentric among the cyst of the maxillofacial region. In spite of generous research, the universally accepted
treatment is still debated. We report a case of Keratocystic odontogenic tumour in a 35-year old male who had a recurrence within three and a half
years of conservative treatment. Hence during the second time, the aggressive treatment protocol was carried out. There was no recurrence noted
after 17 years follow-up
A STUDY ON INCIDENCE OF ENTERIC FEVER AMONG FEBRILE PATIENTS IN A PRIVATE TEACHING HOSPITAL BY ANALYSIS OF CLINICAL AND MICROBIOLOGICAL PROFILES.
Authors: V Chakradhar Kapaganty , Apparao Patta
Published: February 2022

Enteric fever or typhoid is caused by Salmonella enterica with multiple serotypes affecting all types of population, leading to morbidity and
mortality. Some of the potential risk factors for enteric fever are consuming contaminated food and water, having close contact with recent enteric
fever patients, poor housing, improper sewage system and lack of safe drinking water and increased use of broad-spectrum antibiotics. Of the 110
patients with fever included in the study, the mean duration of fever was 9.87 ±0.68 days with a male predominance and male to female ratio of
1.82:1 and the mean age of 44.5 ± 2.32 years. Blood culture yielded growth Salmonella enterica isolates in 32.7% of the subjects. Eight of the 36
isolates (22.2%) were MDR Salmonella. Widal test was signicant in 48.2% (53) of patients. For correct diagnosis of enteric fever, rapid
serological tests with better sensitivity and specicity are needed. Also, better living standards, health education, and proper treatment are required
to control the endemicity of enteric fever.
EROSIVE LICHEN PLANUS – PRECANCEROUS MUCOCUTANEOUS INCIDENCE FOUND IN POST COVID PATIENT: CASE REPORT, SYSTEMIC REVIEW AND ANALYSIS.
Authors: Das Dipanjan , Samaddar Rajdeep
Published: February 2022

COVID 19 Pandemic has posed a global threat victimizing
millions of lives within a last couple of years. The trail of Post
Covid sequelae involve multisystem ailments. The uprising surges
of various oral potentially malignant disorders are no exception to
the plethora of lesions.
STUDY OF PLATELET FUNCTION DEFECTS IN CASES OF CHRONIC MYELOID LEUKAEMIA
Authors: Htet Min Zaw , Azeez K Nabeel , Wai Moe Htet , Venkatesan S
Published: February 2022

AIM: Chronic myeloid leukaemia (CML) is one of the chronic myeloproliferative disorders. The emerging data overwhelmingly suggests that
study of platelet defects in CML would be useful for comprehensive management of CML. This study was conducted to identify the platelet
function defects and to correlate the results with clinical symptoms in cases of CML.
METHODS: Clinical and laboratory data of CMLpatients, diagnosed and managed at a tertiary centre from January 2018 to September 2019 were
analyzed. Patient's platelet rich plasma was subjected to platelet function tests (PFT) with Chronolog Dual Channel Platelet Aggregometer using
arachidonic acid, epinephrine, adenosine diphosphate (ADP) and ristocetin as agonists.
RESULTS: Most cases of CML(30%) were from age range of 51 to 60 years and 83% of cases were male. Splenomegaly was seen in 97% of cases.
3 Median haemoglobin was 13 g/dl and median total WBC count was 6.315 x 10 /µL. About 64% of all cases showed the total platelet count of 201-
3
300 x 10 /µL. Median platelet distribution width (PDW) was 10.7 and median value of mean platelet volume (MPV) was 9.4. There was signicant
association between platelet aggregation response with ADP and bleeding manifestations. In 98% of cases showing normal platelet aggregation
responses with ADP, bleeding manifestation were absent.
CONCLUSION: The present study suggests that platelet function defects are seen in CML. Platelet aggregation study can be useful especially in
those patients exhibiting bleeding manifestations with normal or increased platelet counts. This would enable a comprehensive management in
cases of CML.
MANAGEMENT OF RADIX ENTOMOLARIS WITH THE MIDDLE MESIAL CANAL – A CASE REPORT
Authors: Iqbal Sana , Kochhar Rohit , Kumari Manju
Published: February 2022

Mandibular rst molars are frequently encountered with variations in their internal anatomy; among those is the presence of an extra canal in the
mesial root called the middle mesial canal, and the presence of an additional distolingual root known as the radix entomolaris. The proper
application of the magnication, such as the microscopes, loupes, and cone-beam computed tomography (CBCT), together with the usage of heattreated exible NiTi les augments the accomplishment in the endodontics while dealing with such rare cases. This case report describes the
management of the mandibular rst molar with unusual morphology having Radix entomolaris along with the middle mesial canal in a 32 years old
female patient. The treatment approach included root canal treatment without the assistance of any magnication devices.
Alzheimer’s Disease: A Neurodegenerative Menace of Elderly
Authors: Balwan Wahied Khawar , Saba Neelam
Published: February 2022

Alzheimer’s Disease is the most common cause of Dementia. This is an incurable, neurodegenerative and terminal disease. Despite mortality due to communicable diseases, poverty, and human conflicts, dementia incidence is destined to increase in the developing world in tandem with the ageing population. Current data from developing countries suggest that age adjusted dementia prevalence estimates in 65 year old are high (>or=5%) in certain Asian and Latin American countries, but consistently low (1-3%) in India and sub-Saharan Africa; Alzheimer's disease accounts for 60% whereas vascular dementia accounts for approximately 30% of the prevalence. Early-onset familial forms of dementia with single-gene defects occur in Latin America, Asia, and Africa. Illiteracy remains a risk factor for dementia. This review discusses the etiology, pathology, diagnosis & treatment and scenario in India.
Resilience and Strategies for Increasing the Consistent use of Modern Contraception in the Health District of East Abobo (Southern Côte D’ivoire)
Authors: KOUADIO Akissi Bernadette , ANOUA Adou Serge Judicaël
Published: February 2022

The rate of contraceptive use in Côte d’Ivoire remains low (23%), despite the national target of 31%, as family planning services fail to provide sufficient and accurate information about modern contraceptive methods. This study seeks to present the biomedical and socio-cultural obstacles to the consistent use of modern contraception in the health district of East Abobo and propose a mobilisation strategy aimed at promoting modern contraception. It is qualitative and cross-sectional in nature, with both a descriptive and an analytical approach. Research was conducted between November 2020 and February 2021 in three community health centres, at the free mass medical consultations which they held and which covered contraception. The study relied on participatory observation, as well as 34 individual semi-structured interviews with contraception users, the primary study population, and 8 informal interviews with key informers, the secondary study population. The respondents were partly selected through purposive sampling. The data, mostly consisting of comments and expressions of opinions and perceptions, was recorded on a smartphone by the authors and a community health agent. It was subsequently coded, entered into MAXQDA 12, and subjected to a thematic analysis for the purposes of interpretation. It was found that women’s reproductive profile, specifically parity, has a 40% influence on their choice of modern contraceptive methods and their assessment thereof. Religious and cultural beliefs deterred respondents from modern contraception. The community mobilisation proposed in this study relies on intracommunity communication channels, educating community leaders about modern contraception, and governmental intervention through subsidies for contraceptive methods. In order to promote consistent use of modern contraception, it is essential to raise awareness across all social groups of the benefits of contraception for mothers, their children, and the whole community
Research on Teaching and Examination Mode of Organic Analysis Course under “Ideological and Political Theories teaching in All Courses (IPTTAC)” Background
Authors: Qu Hongjie , Wang Yafei , Xu Fengying
Published: February 2022

Moral education is an important part of quality-oriented education as well as the fundamental task of higher education; and “Ideological and Political Theories teaching in All Courses (IPTTAC)” is an important way to cultivate people. This course on the basis of the IPTTAC ideas take the case teaching, and to dig deeper into the IPTTAC elements, at the same time into the frontier achievements and social hot-spots and design experiment, and flip the classroom teaching methods and research-oriented teaching, to cultivate the students’ home countries feelings, ability of scientific thinking and moral quality training and the team cooperation ability.
Determinants of Attendance at the University Hospital Center-National Odontostomatology Center of Bamako CHU-CNOS
Authors: Diallo Baba , Kadidia Sow , Diawara Toure, Ousseynou , Coulibaly Amady , Traore Abdoul Aziz , Kane Aboubacar S. T. , Couloubaly Bougadary , Sangho Oumar , Diakite Mahamadou , Keita Hamza , Ada Namory Coulibaly,
Published: February 2022

Introduction: According to the World Health Organization (WHO), the determinants of health facility attendance are "personal, social, economic and environmental factors that determine the state of health of individuals or populations". The objective of this study was to study the determinants of attendance at CHU-CNOS. Methodology: The study took place within the CHU-CNOS. This was an analytical cross-sectional study that took place over a period of 6 months (July to December 2020). Patients who received treatment at CHU-CNOS constituted the study population. All patients who received treatment at the CHU-CNOS and who agreed to participate in the study were included in this study.The sample size was n = 420 patients. The questionnaire survey and the questionnaire were respectively the technique and the data collection tool. The questionnaire was administered face to face to patients to collect data. Data entry and analysis were performed on EPI INFO 2000 version 7 and SPSS software version IBM SPSS Statistics 2, respectively. Results: More than half of those surveyed was 52.1% female. The sex ration was 0.92. Bride and groom represented 66% of the study population. Of the people surveyed, 35.7% were not in school. Civil servants made up 21.9% of respondents. The majority of respondents (90.2%) found that the costs of care at the CHU-CNOS were affordable. The average cost of care was 3,965 FCFA with a standard deviation of 1,245 FCFA (3,965 ± 1245 FCFA). The 30.4% of those surveyed said that the costs of prescribed drugs were high. The average cost of prescribed drugs was 6,635 ± 1,400 FCFA. The satisfaction rate of the people surveyed was 80.7%.. Among the unsatisfied patients surveyed, 63% had the waiting time in front of the office as a reason for dissatisfaction and 18.5% felt that the reception was poor.There was a statistically significant relationship to satisfaction with the following variables: level of listening to the patient by the practitioner (p <0.001)
Verdicts of Inguinal Hernia Surgery: Report of Rare Case
Authors: Bansal Dr. Lalita , Dhiman Dr. Ashish
Published: February 2022

Background and aim: To present our experience with unexpected findings during hernia surgery, either unusual hernia contents or pathologic individuals, like neoplastic masses, masked as a hernia. Patients and methods: We studied retrospectively 550 patients with inguinal hernia who were admitted to our surgery department over a 6-year period. In addition, our study included patients complaining of inguinal protrusion, even without a definitive diagnosis of inguinal hernia upon admission. Results: Five patients presented with unusual hernial contents. Three of them had a vermiform appendix in their sac. Acute appendicitis (Amyand’shernia) was found in only one case. One patient had epiploic appendagitis related with a groin hernia. Moreover, an adult woman was diagnosed with ovarian and tubal inguinal hernia. Finally, we report a case of a massive extra testicular intra scrotal lipoma, initially misdiagnosed as a scrotal hernia. Conclusion: A hernia surgeon may encounter unexpected intraoperative findings. It is important to be prepared to detect them and apply the appropriate treatment.
Pengaruh Fraud Pentagon terhadap Fraudulent Financial Statement pada Perusahaan Manufaktur di Bursa Efek Indonesia
Authors: Andri Andrianus
Published: February 2022

Latar belakang: Laporan keuangan sebagai alat penyampaian informasi kepada pihak berkepentingan mengenai kondisi perusahaan, sering dalam pelaksanaanya terjadi salah saji yang dilakukan secara sengaja atau disebut fraudulent financial statement (AHMAD, 2022).

Tujuan penelitian: Tujuan penelitian ini untuk mengetahui pengaruh Financial Stability, External Pressure, Financial Target, Nature of Industry, External Auditor Quality, Auditor Change, Change of Directors, dan Frequent Number of CEO Photo terhadap fraudulent financial statement

Metode penelitian: Populasi dalam penelitian ini adalah 179 perusahaan sektor manufaktur di Bursa Efek Indonesia dan metode pengambilan sampel memakai purposive sampling dengan jumlah sampel didapat sebanyak 96 perusahaan. Bentuk penelitian yang digunakan adalah asosiatif. Teknik analisis menggunakan metode kuantitatif dengan analisis statistik deskriptif, uji asumsi klasik, dan uji multiple logistic regression menggunakan bantuan software SPSS versi 22.

Hasil penelitian: menunjukkan bahwa Financial Stability dan Financial Target berpengaruh positif terhadap Fraudulent Financial Statement. External Auditor Quality dan Change of Directors berpengaruh negatif terhadap Fraudulent Financial Statement, sedangkan External Pressure, Nature of Industry, Auditor Change, dan Frequent Number of CEO photo tidak berpengaruh terhadap Fraudulent Financial Statement.

Kesimpulan: Hasil penelitian menunjukkan bahwa Financial Stability dan Financial Target berpengaruh positif terhadap Fraudulent Financial Statement, External Auditor Quality dan Change of Directors berpengaruh negatif terhadap Fraudulent Financial Statement, sedangkan External Pressure, Nature of Industry, Auditor Change, dan Frequent Number of CEO photo tidak berpengaruh terhadap Fraudulent Financial Statement
CUSTOMER SATISFACTION ANALYSIS OF SHARIA LAUNDRY PERFORMANCE IN SHARIA ECONOMIC PERSPECTIVE
Authors: Belia Dwi , Zubaedah Putri Amalia
Published: February 2022

Background: Sharia laundry is laundry which in its implementation uses sharia principles. Many factors affect the quality and operation of a business in the service sector, thereby affecting customer satisfaction or service users. Laundry Syariah is an option to increase customer satisfaction.

The purpose of the study: to determine the customer satisfaction of sharia laundry from an Islamic economic perspective, differences in sharia laundry in terms of customer satisfaction, and the marketing strategy used by sharia laundry in increasing customer satisfaction from a sharia perspective.

Research method: descriptive-analytical method. Sources of data used are primary data sources from data obtained by observing the place to be studied and other data which is the result of direct interviews from sources, namely Hijrah Laundry Syariah and in the form of collecting documentation from books, articles, journals, the internet and various other sources which are then analyzed through data reduction, data display, and verification to obtain.

The results of the study: Hijrah Laundry Syariah is a sharia-based laundry service located in Cirebon City. This laundry service has been established since 2019. Located precisely on Jalan Raya Pamengkang No. 14 Mundu District, Cirebon Regency. Viewed from the perspective of sharia economics, customer satisfaction for Hijrah sharia laundry follows the values and principles of sharia economics, which in the perspective of sharia economics customer satisfaction can be seen from five influencing factors, namely product quality, price, service quality, emotional factors, costs, and easy access to the product.

Conclusion: The results of this study conclude that Laundry Syariah guarantees customer satisfaction because of Islamic services and systems and ensures the welfare of managers and customers
Strategi Penyelamatan Pembiayaan Bermasalah: Studi Kasus Bank BNI Syariah Cabang Cirebon
Authors: Daimah Daimah , Farizki Rafi
Published: February 2022

Latar belakang: Dalam pembiayaan bermasalah pihak bank perlu melakukan penyelamatan, sehingga tidak akan menimbulkan kerugian, pnyelamatan yang dilakukan apakah dengan memberikan keringanan berupa jangka waktu atau angsuran terutama bagi pembiayaan terkena musibah atau melakukan penyitaan bagi pembiayaan yang sengaja lalai untuk membayar.

Tujuan penelitian: Tujuan dari penelitian ini adalah untuk mengetahui bagaimana penanganan pembiayaan bermasalah pada Bank BNI Syariah Cabang Cirebon, bagaimana strategi penyelesaian pembiayaan macet pada Bank BNI Syariah Cabang Cirebon serta penyebab terjadinya pembiayaan macet dan bagaimana solusi pembiayaan macet pada Bank BNI Syariah Cabang Cirebon.

Metode penelitian: Penelitian ini menggunakan metode deksriptif kualitatif. Penelitian ini dilaksanakan di Bank BNI Syariah Cabang Cirebon, karena penelitian ini untuk menguji strategi penyelamatan pembiayaan bermasalah pada Bank BNI Syariah Cabang Cirebon.

Hasil penelitian: Pembiayaan berdasarkan prinsip syariah adalah penyediaan uang atau tagihan yang dipersamakan dengan itu berdasarkan persetujuan atau kesepakatan antara bank dengan pihak lain yang mewajibkan pihak yang dibiayai untuk mengembalikan uang atau tagihan tersebut dalam jangka waktu tertentu dengan imbalan atau bagi hasil. Mengenai pembiayaan itu telah diketahui Negara dan sudah diatur pula dalam peraturan menteri keuangan. Mekanisme pembiayaan bermasalah itu dari unit cell untuk melakukan penginputan data nasabah yang mengajukan pembiayaannya. Jika terjadi kemacetan pembiayaan. Strategi untuk mengurangi pembiayaan macet, Bank BNI Syariah itu harus membentuk divisi atau bidang penyelamatan dan penyelesaian pembiayaan bermasalah. Bank-bank syariah juga harus meningkatkan kompetensi SDM agar bisa mengatasi pembiayaan bermasalah dan mampu melakukan restrukturisasi pembiayaan secara syariah.

Kesimpulan: Berdasarkan penelitian didapatkan kesimpulan bahwa pembiayaan adalah sebuah kegiatan yang mampu membantu masyarakat dalam melaksanakan kegiatan sebagai sarana untuk bisa memenuhi kebutuhan dalam kehidupan sehari-hari.
Pengaruh Ukuran Perusahaan, Umur Perusahaan dan Laba Rugi Terhadap Audit Delay
Authors: Sibarani Iranovia
Published: February 2022

Latar belakang: Perusahaan bisa dikatakan sudah go public jika telah menerbitkan sahamnya di Bursa Efek Indonesia (BEI) yang bertujuan agar menambah dana modal perusahaan untuk kegiatan operasional.

Tujuan penelitian: Menguji hubungan ukuran perusahaan terhadap audit delay pada perusahaan yang terdaftar di BEI tahun 2016-2020, menguji hubungan umur perusahaan terhadap audit delay pada perusahaan yang terdaftar di BEI tahun 2016-2020, menguji hubungan laba rugi  terhadap audit delay pada perusahaan yang terdaftar di BEI tahun 2016-2020, menguji pengaruh ukuran perusahaan,umur perusahaan dan laba rugi terhadap audit delay pada perusahaan yang terdaftar di BEI tahun 2016-2020, mengetahui gambaran audit delay pada perusahaan yang terdaftar di BEI tahun 2016-2020, jenis data yang digunakan adalah data sekunder berupa annual report.

Metode penelitian: Metode pengambilan sampel menggunakan metode purposive sampling, sedangkan metode analisis data menggunakan metode analisis deskriptif, uji asumsi klasik, uji kelayakan model dan uji hipotesis.

Hasil penelitian: Hasil penelitian ini menunjukan bahwa ada hubungan negatif ukuran perusahaan dan umur perusahaan dengan audit delay, dan adanya pengaruh laba rugi terhadap audit delay tetapi tidak signifikan.

Kesimpulan: Hasil pengujian menunjukkan bahwa ukuran perusahaan tidak memiliki hubungan positif terhadap audit delay. Hal tersebut berarti semakin besar ukuran perusahaan maka audit delay semakin sedikit. Hasil pengujian menunjukkan bahwa umur perusahaan memiliki hubungan negatif terhadap audit delay. Hal tersebut berarti semakin besar umur perusahaan maka audit delay semakin sedikit. Hasil pengujian menunjukkan bahwa laba/rugi tidak memiliki hubungan yang signifikan terhadap audit delay. Hal tersebut berarti perusahaan yang mengalami laba maka audit delay semakin rendah tetapi tidak signifikan, juga perusahaan yang mengalami rugi maka audit delay semakin besar tetapi tidak signifikan. Hasil pengujian menunjukkan bahwa ukuran perusahaan, umur perusahaan dan laba rugi bersama-sama berpengaruh terhadap audit delay. Hal tersebut berarti jika perusahaan memiliki ukuran perusahaan dan umur perusahaan yang besar, dan mendapat laba maka audit delay semakin rendah dan juga sebaliknya. Hasil pengujian menunjukkan bahwa hanya 15 perusahaan dari 199 sampel perusahaan yang mengalami audit delay pada perusahaan yang terdaftar di Bursa Efek Indonesia periode 2016-2020.
Pengaruh Arus Kas, Perbedaan Laba Akuntansi dan Laba Fiskal Terhadap Persistensi Laba
Authors: Fadhila Nurul
Published: February 2022

Latar belakang: Belakang ini dunia usaha sedang mengahadapi krisis keuangan yang cukup hebat akibat dari dampak adanya pandemi Covid-19.
Tujuan penelitian: Menganalisis dan mendapatkan bukti apakah arus kas, perbedaan laba akuntansi dan laba fiskal berpengaruh terhadap persistensi laba perusahaan pada PT. XYZ.
Metode penelitian: Metode penelitian yang digunakan pada penelitian ini adalah metode kuantitatif, yang betujuan untuk mengumpulkan, mengelolah, menguji, dan menganalisa suatu data yang berupa angka-angka untuk mengetahui pengaruh arus kas dan perbedaan laba akuntansi dan laba fiskal terhadap persistensi laba.
Hasil penelitian: Menurut hasil uji simultan F didapatkan hasil signifikasi sebesar 0.016 yang lebih rendah dari 0.05 yang artinya variabel independen (rasio intensitas modal, arus kas bebas dan manfaat) berpengaruh dengan variabel devenden.
Kesimpulan: Berdasarkan hasil penelitian maka arus kas operasi berpengaruh positif dan signifikan terhadap persistensi laba. Artinya, bahwa semakin tinggi arus kas operasi suatu perusahaan maka akan persistensi laba perusahaan juga akan meningkat.  Perbedaan laba akuntansi dan laba fiskal berpengaruh positif signifikan terhadap persistensi laba, yang
artinya semakin tinggi nya perbedaan antara laba akuntansi dan laba fiskal maka semakin rendahnya persistensi laba suatu perusahaan.
Pengaruh Pemberian Ekstrak Nanas Terhadap Kualitas Tahu Susu
Authors: Purwasih Rita , Sobari Enceng , Puri Andani Sri
Published: February 2022

Penelitian ini bertujuan untuk mengetahui pengaruh perbedaan pemberian ekstrak nanas terhadap kualitas tahu susu. Manfaat dari Penelitian ini adalah dapat mengetahui pengaruh perbedaan pemberian ekstrak nanas terhadap kualitas tahu susu. Desain percobaan yang digunakan yaitu Rancangan Acak Lengkap (RAL) dengan 3 perlakuan dan 3 kali ulangan, dengan perlakuan T0 penambahan asam cuka 35 ml, T1 penambahan ekstrak nanas Queen 70 ml, T2 penambahan ekstrak nanas Cayenne 70 ml. Parameter yang diamati adalah rendemen, kadar protein, serta uji hedonik yaitu warna, rasa, aroma, dan tekstur. Data yang dihasilkan dianalisis dengan Analysis of Variance (ANOVA) dengan taraf siginifikasi 5%. Data uji hedonik dianalisis menggunakan Kruskal wallis. Apabila terdapat pengaruh yang nyata, dilanjut dengan uji Duncan. Hasil yang diperoleh yaitu terdapat perbedaan pemberian ekstrak nanas terhadap rasa dan tekstur tahu susu. Tahu susu dengan penambahan ekstrak nanas Queen sebanyak 70 ml (T1) merupakan perlakuan terbaik.
Vladimir Aleksandrovich Shelukhin (To the 75-th anniversary)
Authors: Editorial Article
Published: February 2022

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Round table of the National Society оf Nephrology in St.Petersburg «Fundamentals of nutrition and correction of metabolic disorders in chronic kidney disease»
Authors: Editorial Article
Published: February 2022

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KEWENANGAN KEPALA DAERAH TERHADAP BADAN USAHA MILIK DAERAH DITINJAU DARI HUKUM ADMINISTRASI NEGARA
Authors: Agustina Enny
Published: February 2022

The research objective was to analyze and explain the authority of the regional head towards the state-owned body in terms of state administrative law. The research method of this paper uses a normative juridical research method. Research results: The state is an organization of power because in the country we always meet the centers of power, both in the superstructure (incarnated in political institutions and state institutions) and infrastructure which includes political parties, interest groups, pressure groups, political communication tools. This study uses normative estimation so that the sources used come from the literature, literature. This study discusses the authority of the Regional Head towards Regional Owned Enterprises. The results obtained from the study are Regional Owned Enterprises in the form of Regional Companies formed through Regional Regulations based on Law No.5 of 1962 concerning Regional Companies. After the Regional Company has its form as a Limited Liability Company, the rules concerning the Limited Liability Company apply to him with shares owned by the region in whole or in part. The Regional Head as the personification of the Regional Government is the shareholder in the Regional Owned Enterprise. All authorities possessed by regional heads are limited in the scope of authority as shareholders.
PERGESERAN HAK PREROGATIF PRESIDEN PASCA AMANDEMEN UNDANG-UNDANG DASAR 1945
Authors: Aspani Budi
Published: February 2022

The President as the Head of State has prerogative rights besides having authority in outgoing relations contained in the 1945 Constitution. In the case of the formation, amendment and dissolution of state ministries after the 1945 Constitution Amendments do not become the full authority of the President, but are based on the law (Article 17 paragraph (4) of the 1945 Constitution), so that there will be no more unilateral dissolution of a state ministry by the President. The issues to be discussed are as follows: What has been changed in the amendment to the 1945 Constitution regarding the President's Prerogative Rights, and how the amendments to the 1945 Constitution on the President's Prerogative Rights on the government system in Indonesia. With the amendment of the 1945 Constitution four times, it has an influence on the position of the President in exercising his prerogative rights. The President's prerogative right before the amendment is not fully implemented to carry out the President's Constitutional obligations, but is related to political content. After the amendment to the 1945 Constitution there was a shift in the application of the President's prerogative rights, namely by including other state institutions in the implementation of the prerogative. Amendments to the 1945 Constitution on the President's Prerogative Rights did not result in a change in the Indonesian government system.
PIMPINAN KOMISI PEMBERANTASAN KORUPSI, KENDALA DAN TANTANGAN DALAM PENANGGULANGAN KORUPSI DI ERA 4.0
Authors: Fransisco Wawan
Published: February 2022

The Corruption Eradication Commission was formed with the main mission of carrying out prevention and law enforcement in eradicating corruption. The Chairperson of the Corruption Eradication Commission (KPK) is the spearhead in tackling corruption in Indonesia. In fact, political transactions in the election of the Corruption Eradication Commission (KPK) leader may be eliminated, so candidates with high integrity can be eliminated. The method in this paper uses the normative legal writing method because it examines the laws and regulations, literature, and journals relating to the material examined, which consists of the type of data obtained in this study is secondary data that is data obtained from library research and documentation , which is the result of research and processing of others, which are already available in the form of literature or documentation. The development of technology is now increasingly rapid where everything is completely digital, this era of sophisticated even even corruption can be digital, therefore the ability of the Corruption Eradication Commission (KPK) must be upgraded according to the times to be able to detect and solve corruption cases that are increasingly complicated transactions.
PELANGGARAN ASAS DALAM PENYUSUNAN DAN PENGESAHAN UNDANG-UNDANG CIPTA KERJA
Authors: Disurya Ramanata , Suryati Suryati , Sardana Layang
Published: February 2022

After the passage of the final draft of the Job Creation bill into a Law, many groups objected to this act from various points of view, both procedural and substance. The purpose of this research is to discover the violations of the principles in the preparation and ratification of the Job Creation Law. The method used for this research is normative legal research. The results of this research are the Job Creation Law violates several principles in general such as, (1) The principle of accuracy if it is related to the General Principles of Proper Government Administration, (2) The principle of participation when referring to article 1 paragraph (2) UUD 1945 and Law number 12 of 2011, (3) The principle of constitutionality related to the Omnibus Law
REVITALISASI KONSTITUSIONAL DALAM PENENTUAN KANDIDAT PRESIDEN MELALUI PEMILIHAN DEMOKRATIS
Authors: Putri Connie Pania
Published: February 2022

The purpose of this research is to explain the constitutional revitalization in determining presidential candidates through internal party elections. This research method is normative law or doctrinal legal research with a legal inventory approach. The results of the research can state that it is constitutionally determined that the state is based on the one and only Godhead. This study uses a normative approach method where the materials used are literature and library materials as well as laws. The conclusion in this research is constitutional revitalization as a process, means, to revive or reactivate according to the Indonesian constitution with the philosophical foundation of Pancasila based on the one and only God for the realization of happiness for the Indonesian people. Constitutional revitalization in determining presidential candidates is related to the requirements for presidential and democratic candidates.
HAK DAN KEDUDUKAN ANAK LUAR NIKAH YANG DIAKUI TERHADAP WARISAN TANAH DITINJAU DARI HUKUM PERDATA
Authors: Hijawati Hijawati , Rizayusmanda Rizayusmanda
Published: February 2022

This writing is done with the aim of knowing how the provisions of children outside of marriage are recognized according to the Civil Code (KUHPerdata) and how the rights and positions of children outside marriage are recognized as inheritance according to the Civil Code. By using the normative juridical research method, it can be concluded that every child born outside of a legal marriage bond is a child outside of marriage. Based on the provisions of the Civil Code, children outside of marriage are deemed not to have any legal relationship with their parents if there is no acknowledgment from the father or mother, thus if the outside child is recognized and followed by the legalization of the child from the parents, then he or she can inherit the inheritance from the parent. admit it, and of course the distribution of inheritance based on law. Based on the Marriage Law, namely Law Number 1 of 1974 (Article 43 paragraph (1)), even illegitimate children who are not recognized automatically have a civil relationship with their mother and their mother's family. The rights and position of out-of-wedlock children in relation to the inheritance of the parents who admit it on the child legitimacy are basically the same as the legal children. The recognized and legalized illegitimate child is truly an heir who has the same rights as a child born in a legal marriage. Judging by civil law, the distribution of inheritance has been determined based on the groups of heirs.
PENERAPAN DAN PEMBERIAN BANTUAN HUKUM BAGI MASYARAKAT KURANG MAMPU
Authors: Sunggara Muhamad Adystia , Meliana Yang , Gunawan Arifin Faqih , Yuliana Sri
Published: February 2022

The protection and recognition of human rights of every individual or citizen is an obligation for the state as a logical consequence of its establishment as a rule of law and a person has the right to be treated equally before the law, including for poor people who are in trouble with the law. This research is normative legal research or doctrinal legal research with a legal inventory approach, which collects norms that have been identified as legal norms. The conclusion of this study is that legal aid is not a guarantee in the form of access to law and justice for the poor because the application of legal aid at the practical level in the community still reaps several problems that hinder the realization of access to law and justice for the poor. First, the non-working normative legal framework. Second, the lack of legal awareness regarding legal aid. Third, access to justice which is formality. Fourth, discrimination and complicated procedures in funding legal aid. Fifth, there is no supervision in the application of legal aid.
RESULTS OF EXPERIMENTAL STUDIES OF PILES ON HORIZONTAL LOADS
Authors: Merazka Mahfoud , Panfilov D. V.
Published: February 2022

Statement of the problem. The results of laboratory tests of a horizontally loaded pile reinforced with a steel grid located in the ground and a free-standing pile without a grid are considered and compared.Results. A comparative assessment of the load-bearing capacity of the pile for a horizontal load is made during a laboratory experiment. To compare the results of various tests in the laboratory, experiments were performed in a tray with sand at the same diameter and length of the pile. The experiments were carried out on models at the center for collective use named after Prof. Yu. M. Borisov (Voronezh).Conclusions. The data of laboratory experiments have shown that the use of piles reinforced withsteel mesh can significantly increase the load-bearing capacity of pile foundations and reduce horizontal movements compared to free-standing piles at the same load.