bluuebunny/crossref_metadata_2025 huggingface dataset:
Level of Son Students' Futsal Playing Skills in Extracurricular at SMAN 2 Batang
Authors: Prakosa Aryo , Indarto Pungki
Published: October 2022

Sports exercises combine several ways to maintain actual health so that they can be relied upon in an acceptable situation. Futsal is a practical game like in a soccer game carried out by two playgroups and with the struggle for the ball carried out between the players along with the determination to place the ball that is herded into the opponent's goal and doing the barrier so as not to release the ball. This research was conducted with the aim of knowing the level of futsal playing skills of male students who participated in extracurricular activities at SMA N 2 Batang. This study uses quantitative research with survey and testing methods. The results showed that the highest passing control skills were in an adequate category for 9 students (45%). The skill of dribbling gets the highest results in the good category of 9 students (45%). Shooting skills get the highest results in sufficient categories of 7 students (35%). It can be concluded that the level of futsal skills of male students in extracurricular activities in SMA N 2 Batang is for the level of graduation control skills (less), then the level of dribbling skills (good), and for shooting skills (enough).
Academic Self Concept of Physical Education Students
Authors: Nopiyanto Yahya Eko , Yarmani  , Sutisyana Ari , Syafrial  , Arwin  , Sugihartono Tono
Published: October 2022

Knowing the level of student academic self concept is the main goal in this research. The research design used is a survey with a quantitative descriptive method. The population involved in this study was 50 students. The sample used in this study was 50 students using total sampling. The instrument in the form of a questionnaire was used to collect research data. The mean ideal and the standard deviation ideal were used to analyze the research data. The results of the analysis show that: 1) the mean value of male students is 61.8 and the standard deviation of 13.61; 2) the mean value of female students of 31.3 and the standard deviation of 11.90. So, it can be concluded that the level of academic self-concept of physical education students is in the high category.
Effect of Jungga Orange Peel Essential Oil (Citrus Jambhiri) on Platelet Function in Male Rats Given High Intensity Physical Activity
Authors: Harahap Novita Sari , Diningrat Diky Setya , Machrina Yetty
Published: October 2022

Physical activity is one of the stress factors that can provide physiological changes to the function of the hematological system such as changes in platelet count. Physical activity can produce free radicals that can result in cell damage including platelets. Platelets play a role in the hemostasis process, If the platelet count is too low, it can cause excessive bleeding. However, if there is an increase in platelet count too high, it can cause thrombosis that can inhibit blood vessels. Antioxidants have a protective effect on cells and eliminate free radicals. The objective of this research was to ascertain the reaction of platelets to the injection of jungga orange peel essential oil (citrus jambhiri) in male rats that were subjected to strenuous exercise. Twenty male rats (3-4 months old, 180-200 grams) of the Wistar strain of the white rat (Rattus norvegicus) were used in the experiment. Using a random number generator, 20 white rats were split into two groups. In group P1, the rats swam for 50 minutes, three times a week, for four weeks. In group P2, the rats swam for 50 minutes, three times a week, for four weeks, and were also given 0.05 milliliters of jungga orange peel essential oil every hour prior to swimming. Based on these findings, it appears that there is a statistically significant difference between the P1 and P2 groups in terms of the average platelet count, with the P2 group exhibiting a decline in platelet count. Antioxidant substances contained in the essential oil of jungga orang have the ability to inhibit the decline in platelet function after high-intensity physical activity.
Pengaruh Return On Asset Dan Ukuran Perusahaan Terhadap Manajemen Pajak
Authors: Hanum Zulia , Manullang Jesica Heriani
Published: October 2022

This study aims to determine the effect of return on assets (ROA) and company size on tax management in the automotive sub-sector companies and their components listed on the Indonesia Stock Exchange. This research is a  of associative research. The sampling technique was carried out using a purposive sampling technique. So  the sample  is 11 automotive sub-sector companies and their components listed on the Indonesia Stock Exchange in 2015 - 2020 with a total of 66 observational data for 6 years of observation. The data collection technique used is with data sources using secondary data the official website of the Indonesia Stock Exchange. The data analysis technique used in this study is multiple linear regression analysis with SPSS 26 software. The results of this study indicate that return on assets (ROA) has no significant effect on tax management. Firm size has a significant effect on tax management. Return on assets (ROA) and firm size have no significant effect on tax management simultaneously.
Analisis Profitabilitas, Ukuran Perusahaan, Leverage dan Pengaruhnya Terhadap Manajemen Laba Perusahaan Manufaktur
Authors: Hardiyanti Widhian , Kartika Andi , Sudarsi Sri
Published: October 2022

Manajemen laba adalah kondisi dimana pengelola perusahaan dalam hal ini pihak manajemen, melakukan intervensi pada proses penyusunan laporan keuangan bagi pihak eksternal. Tindakan tersebut antara lain meratakan, menaikkan, dan menurunkan laba. Penelitian ini bertujuan untuk menganalisa pengaruh ukuran perusahaan, profitabilitas, dan leverage terhadap manajemen laba pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Penelitian ini merupakan penelitian kuantitatif. Pemilihan sampel dilakukan dengan metode purposive sampling. Data yang digunakan adalah data sekunder. Metode analisis data menggunakan analisis regresi berganda. Populasi data dalam penelitian ini adalah semua perusahaan manufaktur yang terdaftar dalam Bursa Efek Indonesia (BEI) periode tahun 2018-2020 sejumlah 155 perusahaan. Sampel sejumlah 30 perusahaan. Hasil penelitian menunjukan bahwa secara parsial, profitabilitas berpengaruh signifikan negatif terhadap manajemen laba, Ukuran perusahaan berpengaruh signifikan positif terhadap manajeman laba, dan leverage tidak memiliki pengaruh yang signifikan terhadap manajemen laba.
Determinan opini audit Going Concern: Financial Distress sebagai variabel moderasi menggunakan Logistics Regression Analysis
Authors: Nagari Yosafat Chrizar Ratu , Suhartini Dwi
Published: October 2022

The purpose of this study is to examine the effect of KAP reputation, auditor switching, leverage and financial distress in moderating the effect of KAP reputation, auditor switching, leverage on the acceptance of going concern audit opinions. The sample in this study is 103 companies listed on the Indonesia Stock Exchange in the 2017-2020 period which are classified based on Consumer Non-Cyclicals shares because they have the largest population compared to other sectors and these companies are more complex because they have to produce and sell finished goods. The sampling technique in this study uses purposive sampling method, namely the data required must have certain criteria, so that the obtained sample size is 15 companies (60 data). While the data collection technique in this study uses a documented approach, where the data in this study comes from the official website of the Indonesia Stock Exchange (IDX) at https://www.idx.co.id/ and the websites of each sample company. The analysis technique uses Logistic regression analysis using the Statistical Package for Social Science (SPSS) 24 Version. The results of the analysis prove that there is no significant effect of KAP reputation and audit switching on going concern audit opinions; there is a significant effect of leverage on going concern audit opinion; there is no significant effect of financial distress strengthening the influence of KAP reputation and audit switching on going-concern audit opinion; and there is a significant effect of financial distress strengthening the effect of leverage on going-concern audit opinion. These results prove that financial distress functions as a moderating variable for leverage on going concern audit opinion
Pencegahan Fraud dalam pengelolaan alokasi dana desa
Authors: Biduri Sarwenda , Fitriyah Hadiah , Febriana Putri
Published: October 2022

This study has a purpose to analyze the Effect of Presentation of Village Financial Statements, Internal Controls, and Competence on Fraud Prevention in Village Fund Allocation Management (Study on Villages in Sidoarjo Regency). Each village is represented by 4 people, namely the Village Head, Village Treasurer, Village Secretary, and BPD in Tanggulangin District, Sidoarjo Regency, namely 19 villages including Kalidawir, Kedensari, Kalitengah, Kalisampurno, Kedung Banteng, Kedung Bendo, Banjar Asri Village, Banjar Panji, Boro, Gempol Sari, Long Algae, Ketapang, Ketegan, Kludan, Ngaban, Putat, Penatarsewu, Randegan, and Sentul. Researchers used quantitative research with an associative approach and used primary data sources. The sampling method used is the saturated sampling technique method because the population is relatively small. The sample in this study were 76 respondents. The data used is primary data. The data analysis method used in this study is Multiple Linear Regression with SPSS 25. The results of this study indicate that the Presentation of Village Financial Statements Affects Fraud Prevention in Village Fund Allocation Management. Internal Control Affects Fraud Prevention in the Management of Village Fund Allocation. Competence Influencing Fraud Prevention in Village Fund Allocation Management.
Pengungkapan Kinerja Lingkungan Sebagai Mekanisme Peningkatan Kinerja untuk Menciptakan Nilai Perusahaan
Authors: Zahara Fatimah
Published: October 2022

One of the influential factors in creating the value of a company is the disclosure of the company's environmental performance and financial performance. This study aims to analyze the effect of environmental performance disclosure to improve company performance in creating firm value. The population of this study are companies that are members of the Indonesian Sharia Stock Index (ISSI) from 2017 to 2021. The sample of this study was selected by purposive sampling method from companies listed on the Indonesian Sharia Stock Index (ISSI) in 2017-2021, so that the selected 17 companies that meet the criteria in the sample in this study. This research uses index scores from several checklist items related to the disclosure of carbon gas emissions to measure environmental performance. As for the financial performance variable, the researcher uses the financial ratio indicator, namely the profitability ratio (ROA) and for the firm value variable, the researcher uses the Tobin's Q formula. The researcher uses the path analysis method to analyze the effect of environmental performance in creating firm value which is mediated by the firm's performance variable. Based on the results of statistical tests, the results obtained that the disclosure of carbon gas emissions can improve company performance, especially financial performance, and company performance can increase company value as well. However, company performance does not mediate the effect of disclosure of carbon gas emissions on firm value.

Keywords: Disclosure of Carbon Gas Emissions, ROA, Tobin's Q
Pengaruh kepemilikan instutional, capital intensity dan inventory intensity terhadap Tax Avoidance
Authors: Sari Mayang Ratna , Indrawan I Gede Adi
Published: October 2022

This study aims to determine the Effect of Institutional Ownership, Capital Intensity, and Inventory Intensity on Tax Avoidance in Consumer Goods Industrial Sector Companies listed on the Indonesia Stock Exchange 2016-2020, with a research sample of 25 companies and using purposive sampling method. The data analysis used is multiple linear regression method and is processed using the application of the Econometric Views (Eviews) version 10 program. The results of this study indicate that the independent variables: (1) Institutional Ownership has no effect on Tax Avoidance. (2) Capital Intensity has an effect on Tax Avoidance. (3) Inventory Intensity has an effect on Tax Avoidance. Meanwhile, together (simultaneously) Institutional Ownership, Capital Intensity, and Inventory Intensity affect Tax Avoidance.
Pengaruh Return on Assets (ROA), Return on Equity (ROE), dan Earning per Share (EPS) terhadap harga saham
Authors: Christine Debbie , Winarti Winarti
Published: October 2022

It is important for investors before making an investment to know how the performance of a company can be seen from the financial statements. Financial statements are information that can assist in making decisions, one of which is investment. Where profitability is one aspect that must be considered, profitability is the company's ability to utilize existing resources to achieve profits. This study was conducted to empirically test the effect of profitability on stock prices as measured by the ratio of Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS). This research was conducted on food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2018-2020 period. The population of this study were 26 companies. The sampling technique in this study used a non-probability sampling method, namely purposive sampling. The sample in this study were 20 companies. The type of data used is secondary data using financial reports obtained from the official website of the Indonesia Stock Exchange. This research was conducted using the classical assumption test method, multiple linear regression analysis, and hypothesis testing (t test and F test). The results of this study prove that partially and simultaneously profitability using the ratio of Return on Assets (ROA), Return on Equity (ROE) and Earning Per Share (EPS) affect stock prices.
Pengaruh Kualitas Sumber Daya Manusia, Ukuran Usaha dan Sosialisasi SAK EMKM Terhadap Penyusunan Laporan Keuangan Berdasarkan SAK EMKM
Authors: Andari Atik Tri , Setianingsih Novie Astuti , Aalin Elmi Rakhma
Published: October 2022

Laporan keuangan dapat memberikan informasi yang akurat bagi semua pihak yang berkepentingan dan menggambarkan kinerja dari sebuah usaha secara efektif, khususnya UMKM. Hal ini akan lebih mempermudah bagi pihak yang berkepentingan jika laporan keuangan UMKM sesuai dengan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK EMKM). Ada beberapa faktor yang mempengaruhi pemahaman UMKM dalam menyusun laporan keuangan berdasarkan SAK EMKM, yaitu kualitas SDM, ukuran perusahaan, dan sosialisasi SAK EMKM. Penelitian ini bertujuan untuk mengetahui dan menganalisis apakah kualitas sumber daya manusia, ukuran perusahaan, sosialisasi SAK EMKM terhadap penyusunan laporan keuangan berdasarkan SAK EMKM. Obyek penelitian adalah UMKM industri pengolahan di Kota Kediri dengan sampel 59 industri. Data diperoleh dari kuesioner yang disebarkan kepada pemilik UMKM. Analisis data penelitian ini menggunakan analisis regresi linear berganda dengan aplikasi SPSS. Hasil dari penelitian ini adalah kualitas SDM, ukuran perusahaan, dan sosialisasi SAK EMKM secara bersama-sama berpengaruh terhadap penyusunan laporan keuangan berdasarkan SAK EMKM. Hal ini berarti kualitas pelaku usaha dengan tingkat pendidikan yang tinggi akan paham dan lebih mudah memahami mengenai betapa pentingnya melakukan laporan keuangan berdasarkan SAK EMKM. Semakin besarnya ukuran usaha akan mendorong untuk mencari kebutuhan modal usaha dari pihak ketiga sehingga perlu adanya laporan keuangan sebagai salah satu bukti kelayakan usaha. Adanya sosialisasi secara mengenai akuntansi dan juga pelaporan yang sesuai dengan SAK EMKM.
Pengaruh Profitabilitas, Solvabilitas, Ukuran Perusahaan dan Financial Distress Terhadap Audit Delay
Authors: Gustiana Erika Cahya , Rini Dina Dwi Oktavia
Published: October 2022

This study aims to determine whether profitability, solvency, company size and financial distress have an effect on audit delay in Consumer Goods companies listed on the Indonesia Stock Exchange for the period 2016 – 2020. This research method uses quantitative. The research population includes all consumer goods companies listed on the Indonesia Stock Exchange for the period 2016 – 2020, with a sampling technique using purposive sampling. The population in this study obtained data as many as 53 companies and obtained a sample of 19 companies. The analytical technique used is multiple linear regression analysis using SPSS version 26 test tool. The results of this study indicate that partially the profitability variable proxied by return on equity (ROE) has no effect on audit delay in consumer goods companies listed on the Indonesia Stock Exchange for the period 2016 - 2020. While the solvency variable is proxied by debt to equity ratio (DER), company size as proxied by the natural logarithm of total assets and financial distress proxied by the Altman z-score has an effect on audit delay in consumer goods companies listed on the Indonesia Stock Exchange for the period 2016 – 2020.
Pengaruh Partisipasi Masyarakat, Transparansi dan Akuntabilitas dalam Pengelolaan Dana Program Pemberdayaan Masyarakat
Authors: Setianingsih Novie Astuti , Asmoro Wiwiek Kusumaning , Putranti Eti
Published: October 2022

This study aims to examine and analyze the effect of community participation, transparency and accountability in managing funds for community empowerment programs in the city of Kediri. Management of Community Empowerment Program funds through Village Deliberations to determine priorities, planning, implementation, supervision, administration, reporting, accountability from the Neighborhood Association to the Kelurahan, from the Kelurahan to the Regional Government. The scope of the Kediri City Community Empowerment Program is in the economic field. Health, Social, Education, Infrastructure and Youth. This research is a quantitative research by distributing questionnaires. The population in this study were 3 sub-districts (Betet, Tinalan and Banaran). Questionnaires were distributed to the community, the Neighborhood Association (RT) and village officials as implementers of the Community Empowerment Program activities. This study shows the results that community participation, transparency and accountability have a significant positive effect on the management of Community Empowerment Program funds.
Pengaruh Environmental Leadership dan Environmental Capability Terhadap Firm Performance Dimoderasi dengan Size
Authors: Rafi Muhammad , Murwaningsari Etty
Published: October 2022

The purpose of the research is to examine the effect of environmental leadership and environmental capabilities on firm performance with moderating variable using the firm size. The financial reports and sustainability reports of companies listed on the IDX in 2020 and 2021 are data utilized in this research. The population used is companies listed on the Indonesia Stock Exchange (IDX) except the financial sector that publishes financial reports and reports from 2020 and 2021. The website of the Indonesian Stock Exchange (IDX) supplied the information for this research. There are 713 companies listed during the research. After removing outlier information, the study's overall sample size is 120 samples that fit the criteria. This study employed the purposive sampling method and the OLS analytic model. In real terms, this research found that environmental leadership has a large and negative impact on firm performance, while environmental capability has a significant and beneficial impact on firm performance. Moderating variable in this research show firm size weakens environmental leadership on firm performance but strengthens environmental capability on firm performance. The control variables in this research show environmental organizational culture, green supply chain management, and green organizational culture have no significant effect on the success of the firm performance.
Batasan Penghasilan Bruto pada SPT 1770 SS, Masihkah Sesuai?
Authors: Marsono Marsono , Muamarah Hanik Susilawati
Published: October 2022

Kepatuhan wajib pajak salah satunya dapat diketahui dengan melihat kemauannya dalam mengisi SPT. Bagi WP OP karyawan di Indonesia, SPT yang paling sederhana ialah formulir 1770 SS. Formulir ini dikeluarkan oleh DJP untuk memberikan kemudahan bagi WP OP karyawan dengan penghasilan bruto tertentu yang memiliki risiko ketidakpatuhan rencah. Saat ini batasan penghasilan bruto yang dapat menggunakan formulir tersebut ialah 60 juta rupiah, yang telah digunakan sejak 2008. Melihat kondisi saat ini, jumlah WP OP karyawan yang dapat menggunakan formulir tersebut sangat sedikit. Penelitian ini bertujuan untuk memberikan rekomendasi batasan penghasilan bruto bagi WP OP karyawan untuk menggunakan SPT 1770 SS. Penelitian dilaksanakan secara kualitatif. Berdasarkan hasil penelitian, direkomendasikan besaran sebesar Rp98.160.000,00 yang dapat dibulatkan menjadi Rp100.000.000,00. Rekomendasi diberikan dengan melihat besarnya PPh terutang maksimal pada rentang tahun 2009–2011 yang merupakan tahun-tahun awal pemberlakuan SPT 1770 SS.

 

One of the ways in which taxpayer compliance can be identified is by looking at their willingness to fill out tax return. For employees as individual taxpayers in Indonesia, the simplest tax return is form 1770 SS. This form is issued by the DGT to provide convenience for employees as individual taxpayers with a certain gross income who have a low risk of non-compliance. Currently, the gross income limit that can use this form is IDR 60 million, which has been used since 2008. Looking at the current conditions, the number of employees as individual taxpayers who can use this form is very small. This study aims to provide recommendations for gross income limits for employees as individual taxpayers to use tax return form 1770 SS. The research was carried out qualitatively. Based on the research results, the recommended amount is IDR 98,160,000.00 which can be rounded up to IDR 100,000,000.00. Recommendations are given by looking at the maximum amount of income tax payable in the range of 2009–2011 which are the early years of the tax return form 1770 SS.
Peran Moderasi Komite Audit dalam Hubungan Audit Tenure dan Reputasi KAP dengan Kualitas Audit
Authors: Normasyhuri Khavid , Fauzi Fauzi , Suhaidi Muhammad
Published: October 2022

This study tries to provide empirical evidence in order to see the factors that can affect audit quality, namely audit tenure and reputation of public accounting firms and see whether the audit committee can strengthen or even weaken in improving audit quality. The research sample is a manufacturing company listed on the Indonesia Stock Exchange from 2019-2021 with a purposive sampling technique. The number of observed samples was 96. The data analysis used was logistic regression and Moderate Regression Analysis. The statistical tool used is SPSS Version 21. The results of the study provide facts that audit tenure has no effect on improving audit quality. The reputation of the Public Accounting Firm has an influence on improving audit quality. The audit committee has not been able to moderate or weaken the relationship between audit period and audit quality improvement. The audit committee is able to moderate or strengthen the reputation of the Public Accounting Firm on improving audit quality.
Pengungkapan Aktivitas Corporate Social Responsibility Di Industri Kesehatan dan Farmasi Di Masa Pandemi Covid-19
Authors: Victorie Monica Adiya , Davianti Arthik
Published: October 2022

This study aims to study CSR disclosure practices by the four pharmaceutical companies listed on the Indonesia Stock Exchange, which consist of PT Indofarma Tbk, PT Sido Muncul Tbk, PT Kalbe Farma Tbk and Phapros Tbk. The basis of disclosure analysis uses the GRI 403 standard as a guideline in the aspect of disclosure. The case occurred due to the Covid-19 pandemic so that it directly affected the community and employees. This makes the company's disclosure practices can have a positive effect on the community and employees. This study uses descriptive qualitative with qualitative content analysis techniques on the sustainability reports of observed companies published in 2019-2020. The results of the analysis show the disclosure of occupational safety and health aspects through ten codes. The codes are health, environment, medicine, risk mitigation, prevention, training, quality of health, accidents, workers, and disease. The code is based on the disclosure standard GRI 403: Occupational Safety and Health. Using the theory of legitimacy, namely companies disclose information voluntarily when the law does not force them, it states an exchange between the company and the community which is called a contract.
Pengaruh manajemen risiko, modal intelektual dan inovasi terhadap nilai perusahaan dimediasi kinerja perusahaan
Authors: Riyani Dinna , Ardini Lilis , Hermanto Suwardi Bambang
Published: October 2022

This study aimed to examine the effect of risk management, intellectual capital, and innovation on firm value with companies’ performance as mediating variable. The population was LQ-45 companies that were listed on Indonesia Stock Exchange (IDX) from 2017-up to 2020. Furthermore, the data collection technique used purposive sampling. There were 180 data that were taken from LQ-45 companies’ annual reports and published in www.idx.co.id. Moreover, the data analysis technique used both inner and outer models with Partial Least Square 3.0. The result concluded that (1) Risk Management, Intellectual Capital, and Innovation did not affect the firm value, (2) Risk Management and Innovation had a positive effect on the companies’ performance, (3) Intellectual Capital did not affect on the companies’ performance, and (4) the company’s performance could not mediate the relationship among risk management, intellectual capital, and innovation on the firm value.
Kepemimpinan Digital dalam meningkatkan kinerja organisasi peran Teknologi Informasi dan Komunikasi
Authors: Maryati Sri , Siregar Muhammad Ichsan
Published: October 2022

This study aims to examine the role of Information Communication of Technology (ICT) innovation on the relationship between leadership factors and organization performance. Although studies related to Information Communication of Technology have been carried out, there has been no research related to Information Communication of Technology with company performance. Given the rapid development of technology, it demands a change in business strategy to respond to the needs of organizations to be more innovative through technology. This research contributes to SMEs to be more adaptive in responding to developments in technology through innovation by applying ICT to improve organizational performance.Digitalization is needed as an effort to change the direction of the organization's perspective and market response. As technology develops rapidly, it demands changes in business strategy to respond to organizational needs through technology. This research is a quantitative study, using primary data obtained through questionnaires, using purposive sampling method. This research was conducted on SMEs in the city of Palembang. Then the data were analyzed using SEM-PLS to test the mediation effect using WarpPLS.7.0. based on the results of the analysis leadership has an influence on organizational performance and Innovation Information Communication of Technology (ICT) mediates the relationship of leadership to organizational performance. This research contributes to SMEs to be more adaptable in responding to developments in technology through innovation by applying Information Communication of Technology (ICT) to improve organizational performance.
Analisis faktor-faktor yang mempengaruhi tarif pajak efektif pada perusahaan manufaktur sektor Industri dasar dan Kimia
Authors: Lumbuk Rizal Andreansah , Fitriasuri Fitriasuri
Published: October 2022

This study was conducted to prove whether profitability, firm size, leverage, capital intensity, and inventory intensity affect the effective tax rate. The population of this study is all manufacturing companies for the basic and chemical industry sectors listed on the IDX in 2018-2020. The sample selection used a purposive sampling technique and obtained 83 samples. Data analysis using multiple linear regression analysis with IBM SPSS version 26 program. The results of the study prove that profitability does not affect the effective tax rate. Firm size, leverage, capital intensity, and inventory intensity variables affect the effective tax rate.
Pengukuran Kinerja Portofolio Investasi Dengan Menggunakan Indeks Sharpe Pada Emiten Sektor Transportasi Dan Logistik Yang Terdaftar Di Bursa Efek Indonesia Sebelum Dan Selama Masa Pandemic Covid - 19
Authors: Sinaga Mahaitin Hasohan , Tarigan Wico Jontarudi , Saragih Marintan
Published: October 2022

The term portfolio is often used to provide an understanding of a set of investments owned by investors in various types of investment instruments such as bonds, mutual funds, stocks, properties, and so on. To measure whether the portfolio carried out by investors has provided an optimal level of return, investors need to measure the performance of their placed investments. The Transportation & Logistics sector is expected to experience a negative impact due to the COVID-19 pandemic. The main problem in this study lies in measuring portfolio performance for companies that are included in the Transportation & Logistics Sector where portfolio performance before the Covid pandemic will be compared with portfolio performance during the Covid pandemic. The purpose of this study is to test and analyze whether the increase or decrease in the Transportation and Logistics Sector stock index is caused by differences in portfolio performance before and during the Covid pandemic. The research method used in this case is a quantitative descriptive method. Data analysis methods in this study include normality test followed by paired sample t-test (if normally distributed) and Wilcoxon test (if not normally distributed). The results showed that there were no significant differences regarding the performance of stock portfolios for companies listed in the Transportation and Logistics Sector during the COVID-19 pandemic when compared to the stock portfolio performance in the period before the COVID-19 pandemic.
Long-term Effects of Uncomplicated Traumatic Hyphema on Corneal and Lenticular Clarity
Authors: Keles Ali , Kosekahya Pinar , Sogut Furkan Emre , Karatepe Mustafa Salih
Published: October 2022

Purpose: To evaluate the long-term effects of uncomplicated traumatic hyphema on endothelial morphology, anterior segment structure, and corneal and lenticular densitometryMethods: In this retrospective comparative study, eyes with a history of uncomplicated traumatic hyphema were compared with the healthy contralateral unaffected eyes. The corneal endothelial cell properties were captured using specular microscopy. Anterior segment analysis, corneal densitometry (12-mm corneal diameter), and lens densitometry measurements were performed using the Pentacam imaging system.Results: Measurements were obtained at a mean follow-up of 49.5 ± 15.8 months after injury. The average endothelial cell density was significantly lower in the study group than in the control group (2,506.6 ± 294.0 cells/mm² vs. 2,665.7 ± 195.0 cells/mm², p = 0.020). There was no difference between the groups in respect of polymegathism and pleomorphism (p = 0.061 and p = 0.558, respectively). All the investigated corneal tomographic and angle parameters were similar in both groups (all p > 0.05). The corneal densitometry values in all concentric zones and layers showed no statistically significant difference between the groups (p > 0.05 for all). The lens zone 1 densitometry value was significantly higher in the study group than in the control group (9.6% ± 1.1% vs. 8.9% ± 1.2%, p = 0.031). No difference was observed in zone 2 and 3 (p = 0.170 and p = 0.322, respectively). The degree of hyphema was not correlated with endothelial cell and lenticular clarity loss (p = 0.087 and p = 0.294, respectively).Conclusions: Even if traumatic hyphema is not complicated, long-term outcomes indicate endothelial cell loss and increased lenticular density.
Design of prospective skills in the university curriculum from the Republic of Moldova
Authors: Lungu Viorelia , Silistraru Nicolae , Maftei Vitalie
Published: October 2022

In order to think and act prospectively, it is necessary to analyze the trends in the development of society and the issue of university education, as well as the relationship with the labor market in the Republic of Moldova, otherwise dissonances appear in this sense. One of the solutions is curriculum design. The aim of the research is to theoretically and praxeologically approach the design of prospective skills in the university curriculum through the infusion approach and to determine the level of design of these skills by teachers in the subjects taught. As research methods were applied: analysis of scientific documents, educational policies, observation, testing, pedagogical experiment. Thus, it was determined that the design and training of prospective competencies in university curricula led to their development from the level of knowledge to the level of application and integration. The design of prospective skills is in line with labor market requirements.
Revising the Criteria for Occupational Mould-Related Disease: Arguments, Misconceptions, and Facts
Authors: Tuuminen Tamara , Lohi Jouni
Published: October 2022

Occupational exposure to indoor air moulds and the consequent development of dampness and mould hypersensitivity syndrome (DMHS) may cause lung damage; in most cases, this is not allergic asthma mediated by specific immunoglobulin E-class antibodies. Instead, it is often a hypersensitivity pneumonitis or bronchopneumonitis. In Finland, the current diagnostic criteria for occupational DMHS have been adapted from knowledge of immunoglobulin E-mediated asthma; however, the safety of the methods used in occupational medicine have been insufficiently addressed in the literature. Accordingly, the aim of this paper is to raise awareness about the safety of current methods: specific inhalation challenge, workplace peak expiratory flow monitoring, and histamine provocation tests, by illustrating four cases. The medical records of these four cases with documented occupational DMHS were reviewed. The presented evidence suggests that the methods applied to study the occupational nature of lung damage are not suitable and the current ethics are questionable. The authors claim that, in particular, serial inhalation challenge with extracts from moulds, workplace serial peak expiratory flow leading to continuous exposure to mycotoxins, and histamine provocation tests may irreversibly damage the health of DMHS patients. Therefore, there is a prompt need to revise current practice guidelines to assess occupational DMHS. The guidelines should not be based on old dogmas, nor should they be influenced by insurance considerations. Instead, they should be based solely on medical evidence and, crucially, they should be safe for the patient and, therefore, should be implemented with caution.
The use of Emerging Technologies in Allergen Immunotherapy Management
Authors: Melioli Giovanni , Riccio Anna , Ledda Sabina , Passalacqua Giovanni , Canonica Giorgio
Published: October 2022

Emerging technologies are profoundly changing the landscape of allergy diagnoses and future allergy treatments. At the single patient level, the introduction of single components and allergen microarrays for allergy diagnoses has significantly modified treatment strategies. In epidemiological terms, the availability of information from large dataset analyses has allowed and, more importantly, will allow for changes in prophylaxis and treatment strategies in many patients. In this report, we describe the different fields where new technologies have had a significant effect on allergy management and identify new scenarios where the combination of data from basic, clinical, and epidemiological research will improve our knowledge of allergy diagnosis and treatment.
Education Is Key! Call for Action!
Authors: Timmermans Frans
Published: October 2022

I have been asked to share my opinion about the diagnostics of anaphylaxis and how to treat it. As you probably know, anaphylaxis is the extreme outing of an allergic reaction and is likely if any one of three criteria is fulfilled (Figure 1).1 Assessing anaphylaxis is hard to do because you must first assess or establish the eliciting condition. The European Academy of Allergy and Clinical Immunology (EAACI) has produced guidelines for allergic conditions to help clinicians establish the correct diagnosis and treatment for that condition.2 Although anaphylaxis may occur with different allergic conditions, one of the major eliciting factors for anaphylaxis is food, and food has been the main immunoglobulin (Ig)E-mediated cause for anaphylaxis hospitalisation in recent years.1,3 These guidelines are instrumental in the education of anyone dealing with patients at risk of anaphylaxis.
Updates in the Role of Pre- and Probiotics in Health and Disease: Where Do We Stand Today?
Authors: Humphry Nicola
Published: October 2022

The 2022 International Scientific Conference of Probiotics, Prebiotics, Gut Microbiota and Health® took place in Bratislava, Slovakia, from 27th–30th June. A common theme throughout the conference was that, although significant progress has been made, considerable work remains to be done in understanding how probiotics work, aligning definitions of microbiome-modifying agents, and communicating evidence-based recommendations to clinicians and consumers. There was also an overarching concern around the ease with which food supplements receive marketing approval compared to drugs, and where probiotics lie on this spectrum. Arthur Ouwehand, International Flavors & Fragrances, Inc. (IFF), Kantvik, Finland, presented updates to the 2022 International Life Sciences Institute (ILSI) Concise Monograph on probiotics, prebiotics, and the gut microbiota in human health. Hania Szajewska, Medical University of Warsaw, Poland, focused on clinical recommendations for the use of probiotics, suggesting ways to approach the differences between guidelines. Regulatory agencies now recognise probiotics as a new category of medicinal products termed ‘live biotherapeutic products’, and Sin-Hyeog Im, Pohang University of Sciences and Biotechnology, Pohang, South Korea, and ImmunoBiome Inc., Pohang, South Korea, discussed the importance of characterising a new probiotic and understanding its mechanism of action to fulfil regulatory requirements. Benjamin Jensen, Department of Biomedical Sciences, University of Copenhagen, Denmark, stressed the importance of considering the gastrointestinal target and the diet and condition of the patient when developing probiotics, and Martin Haranta, PerBiotiX – Microbiome Solutions, Kysucké Nové Mesto, Slovakia, expanded on this subject, emphasising the promise that personalised and targeted modulation of gut microbiota holds for chronic disease. Sean Gibbons, Institute for Systems Biology, Seattle, Washington, USA, and University of Washington, Seattle, USA, described some of the current and emerging tools to support research into microbiota-based therapies and how these could be harnessed to achieve personalised medicine. Finally, links between the gut microbiome and the liver and central nervous system (CNS), and potential therapies to exploit these connections were illustrated by Peter Konturek, Thuringia-Clinic Saalfeld, Germany, and Gerard Clarke, University College Cork, Ireland.
FAKTOR - FAKTOR YANG BERHUBUNGAN DENGAN PERILAKU PENCEGAHAN PENULARAN COVID-19 PADA IBU HAMIL
Authors: Resi Permadanti  , Aliansy Diani , Situmorang Elisa
Published: October 2022

Pandemi COVID-19 memberikan beragam dampak pada kesehatan manusia, salahsatunya pada ibu hamil. Pada ibu hamil, virus ini dapat menyebabkan masalah padakehamilan sampai dengan kematian baik ibu maupun janin. Ibu hamil yang terpaparCOVID-19 di Puskesmas Saguling berjumlah 2 orang pada tahun 2022 adanya ibuhamil yang terpapar COVID-19 ini salah satunya dipengaruhi oleh perilaku.pencegahan.penularan.COVID-19. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktoryang berhubungan dengan perilaku pencegahan penularan COVID-19 pada ibu hamildi Puskesmas Saguling periode Januari 2022. Rancangan penelitian ini menggunakanrancangan deskriptif analitik dengan pendekatan cross-sectional yang melibatkan hingga45 ibu hamil sebagai responden dengan instrumen penelitian berupa kuesioner. Hasilpenelitian menunjukan terdapat hubungan antara pengetahuan p=0,002, sikap p=0,002,sumber informasi p = 0,017, dan dukungan keluarga p= 0,008, dengan perilaku pencegahanpenularan COVID-19 pada ibu hamil
HUBUNGAN KEPUASAN IBU HAMIL DENGAN KUNJUNGAN ANTENATAL CARE
Authors: Loyda F.Z Fatikah , Wulansar Hastin Catur
Published: October 2022

Sejak tahun 2007 sampai dengan 2020 cakupan pelayanan kesehatan ibu hamil K4cenderung meningkat. Namun pada tahun 2020 mengalami penurunan dari 88,54%menjadi 84,6% dibandingkan tahun 2019. Penurunan ini diyakini karena pelaksanaanprogram di daerah yang terkena dampak pandemi COVID-19. Selain akses ke fasilitaspelayanan kesehatan, kendala yang dihadapi dalam pelaksanaan pelayanan kesehatan ibuhamil adalah kualitas pelayanan yang harus ditingkatkan, di antaranya pemenuhan semuakomponen pelayanan kesehatan ibu hamil harus diberikan saat kunjungan. Penelitianuntuk mengetahui Hubungan Kepuasan ibu hamil pada aspek tangible, reliability,responsive, assurance, empathy dengan kunjungan Antenatal. Desain penelitian inikuantitatif dengan rancangan cross-sectional. Sampel penelitian 69 ibu hamil trimester3 teknik pengambilan sampel dengan kuota sampling. Instrument yang digunakankuesioner dan analisis bivariat menggunakan chi-square. Dari 69 ibu hamil yang lebihbanyak kunjungan antenatal care yang baik 39 (56,5%), puas pada aspek bukti fisik(tangible) puas 59,4% , aspek kehandalan (reliability) puas 69,6%, aspek daya tanggap(responsive) puas 69,6%, aspek jaminan (assurance) puas 52,2 % dan aspek empatipuas 60,9%. Hasil analisis bivariat menunjukkan terdapat hubungan kepuasan ibu hamildengan aspek bukti fisik (tangible) dengan kunjungan antenatal care (p- value 0,008.OR=4350), aspek reliability (p-value 261. OR=0,543), aspek responsive (p-value 0,005.OR=5500), aspek assurance (p-value 254. OR=1750) dan aspek empathy (p-value0,018. OR=0,264). Dapat disimpulkan yang berpengaruh terhadap kepuasan kunjunganantenatal care adalah aspek responsive, untuk memberi pelayanan dengan cepat,segera menanggapi keluhan pasien, memberikan informasi yang jelas tentang tindakanmedis, memeperhatikan setiap kebutuhan pasien, dan alur pelayanan terinformasikandengan jelas
EFEKTIVITAS PEMBERIAN AROMA TERAPI LAVENDER TERHADAP PENGURANGAN MUAL MUNTAH PADA IBU HAMIL TRIMESTER 1
Authors: Sutisna Erni Hernawati
Published: October 2022

Abstract

Excessive nausea and vomiting that occurs in pregnant women can cause electrolyte imbalances, weight loss, dehydration, ketosis, and nutritional deficiencies. This study aims to analyze the effectiveness of giving lavender aromatherapy to reduce nausea and vomiting in first trimester pregnant women. The analysis used in this research is dependent and independent sample t-test. The results of this study showed a significant decrease in nausea and vomiting in the intervention group after giving lavender aromatherapy as evidenced by the T test, p value = 0.000 (p value <0.05).

Keywords: aromatherapy, pregnant women, nausea and vomiting
RELAKSASI NAPAS DALAM DAN RELAKSASI OTOT PROGRESIF DALAM MENURUNKAN MUAL PASKA KEMOTERAPI
Authors: Rahayu Sri Mulyati , Tambunan Irisanna , Vitniawati Vina
Published: October 2022

Prevalensi penyakit kanker di Indonesia naik dari 1,4 menjadi 1,8 per mil. Hasil penelitian kualitas hidup pasien kanker yang menjalani kemoterapi memiliki nilai buruk  yang disebabkan oleh mual. Manajemen non-farmakologis untuk mengurangi mual antara lain hipnosis, relaksasi, distraksi,  dan  akupresur. Relaksasi napas dalam yang dikombinasikan dengan relaksasi otot progresif dapat  saling menguatkan untuk memberikan efek menurunkan mual setelah kemoterapi dan meningkatkan rasa nyaman. Tujuan penelitian untuk menganalisis kombinasi relaksasi  napas  dalam  dan relaksasi otot progresif dalam menurunkan mual pasca kemoterapi pada pasien kanker. Metode penelitian menggunakan quasi-experimental. Subjek penelitian terdiri dari 48 pasien. Analisis bivariat dengan uji Wilcoxon Signet Rank Test. Hasil penelitian  lebih dari setegahnya (52,1%) pasien mengeluh sering mual sebelum pemberian  relaksasi napas dalam dan relaksasi otot progresif dan lebih dari setegahnya  (70,8%) jarang mual setelah pemberian relaksasi napas dalam dan relaksasi otot progresif pada pasien kanker yang menjalani kemoterapi. Pemberian kombinasi relaksasi napas dalam dan relaksasi otot progresif akan merangsang syaraf parasimpatis untuk menurunkan refleks vagal abdominal, yang menimbulkan mual berkurang. Hasil uji statistik didapatkan nilai p-value 0,000 < dari nilai alpha (0.05), maka  dapat disimpulkan ada  pengaruh kombinasi relaksasi napas dalam dan relaksasi otot progresif dalam menurunkan intensitas mual pasca kemoterapi.
Penelitian PENGARUH METODE SUNATLEM N- BUTYL CYANOACRILATE DAN KLAMP TERHADAP BLEEDING DAN PROSES PENYEMBUHAN LUKA DI SURAKARTA
Authors: Elan Saelan
Published: October 2022

Sirkumsisi atau khitan merupakan salah satu tindakan memotong sebagian preputium yang menutupi gland penis dengan alasan indikasi medis atau agama.  Prepurtium  yang  belum  dilakukan  sirkumsisi  terdapat koloni  bakteri  yang  menjadi salah satu faktor  resiko  infeksi  saluran  kemih.  Angka  kejadian  infeksi  saluran kemih di Indonesia pada bayi laki-laki yang belum dikhitan di bawah 1 tahun sebanyak 35% dan anak diatas  1  tahun  sebanyak  22%  dari  200  anak.  Kemajuan teknologi modern menjadi pilihan masyarakat dalam menentukan jenis khitan. Penelitian  Ini  Bertujuan  Membandingkan  Antara  Sunatlem N- Butyl Cyanoacrilate Dan Klamp Terhadap Bleeding Dan Proses Penyembuhan Luka Di Surakarta. Metode  Penelitian  metode study  Kohort  Dengan  Analisis Statistik Komparatif Dengan Uji Independen T-Test. Hasil penelitian ini adalahPengaruh Khitan Dengan Metode Sunatlem N- Butyl Cyanoacrilate Terhadap Bleeding Dan Proses Penyembuhan Luka Di Surakarta yaitu terhadap bleeding berpengaruh sebesar 0.551 dan terhadap penyembuhan luka sebesar 0.151

 

Kata kunci: Sunatlem, Klam, Bleeding, Penyembuhan luka