bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH PIJAT BAYI TERHADAP KUALITAS TIDUR BAYI UMUR 0 – 3 BULAN DI WILAYAH KERJA PUSKESMAS SOSIAL PALEMBANG TAHUN 2016
Authors: Juliana Widyastuti Wahyuningsih Juliana Widyastuti Wahyuningsih
Published: August 2019

ABSTRAK

Tidur merupakan kebutuhan yang harus terpenuhi terutama pada fase perkembangan karena selama tidur akan terjadi perkembangan otak maupun tubuh, sehingga gangguan tidur merupakan masalah yang akan menimbulkan dampak buruk terhadap pertumbuhan dan perkembangan bayi. Kualitas tidur bayi yang baik dapat diciptakan dengan memberikan pemijatan bayi secara rutin. Penelitian ini bertujuan untuk membuktikan bahwa pemijatan dapat mempengaruhi kualitas tidur bayi umur 0-3 bulan. Penelitian ini menggunakan desain penelitian Quasy Eksperimental dengan metode One Group Pretest-Postest. Sampel 22 bayi yang dipilih dengan tehnik Total Sampling yang di observasi sebelum dan sesudah diberikan pemijatan. Variabel yang diukur dalam penelitian ini adalah kualitas tidur bayi 0-3 bulan. Hasil penelitian menunjukkan bahwa ada pengaruh pijat bayi terhadap kualitas tidur bayi umur 0-3 bulan (p value  0,008 < α = 0,05).Berdasarkan hasil penelitian ini disarankan agar keluarga dan masyarakat memberikan pemijatan secara rutin dan mandiri untuk meningkatkan kebutuhan tidur bayi yang berkualitas.

 

ABSTRACT

Sleep is a human necessity that must be met, especially in the development phase because during sleep will occur the brain and body developments, so that sleep disturbance is a problem that would cause adverse effects on infants’ growth and development. The good quality of sleep can be created by providing the infants massage routinely. This study aimed to prove that the massage could affect the quality of sleep on the 0-3 months old baby. This study used Quasy-experimental design with One Group Pretest-Posttest. The sample 22 infants selected by total sampling technique observed on before and after the massage. The variables measured in this study are the quality of sleep. The results of study indicate that there is an effect of infant massage to the sleep quality on 0-3 months old babies (p value 0,008 < α = 0,05).Based on the results of this study it recommended for the families and communities to provide infant massage regularly and independently to increase the quality of sleep on the baby.
HUBUNGAN POLA ASUH ORANG TUA DENGAN KEMAMPUAN SOSIALISASI PADA ANAK PRA SEKOLAH DI TK MATAHARI PALEMBANG TAHUN 2017
Authors: Leny, Chicha Kusmawati Leny, Chicha Kusmawati
Published: August 2019

ABSTRAK

 

Orang tua merupakan pendidik yang paling utama, guru serta teman sebaya yang merupakan lingkungan kedua bagi anak. Masa depan anak dikemudian hari akan sangat tergantung dari pengalaman yang didapatkan anak termasuk faktor pendidikan dan pola asuh orang tua. Penelitian ini bertujuan untuk mengetahui hubungan antara pola asuh orang tua dengan kemampuan sosialisasi pada anak prasekolah di TK Matahari Palembang Tahun 2017. Jenis penelitian menggunakan pendekatan cross sectional. Populasinya adalah semua orang tua dan siswa di TK Matahari Palembang tahun 2017 yang berjumlah 50. Sampel sebanyak 39 yang memenuhi kriteria inklusi dan eksklusi. Metode analisis data menggunakan Chi Square. Pada analisis univariat menunjukkan orang tua yang menerapkan pola asuh otoriter sebanyak 15,4 %, permisif 15,4 %, dan demokratis sebanyak  69,2 %. Pada kemampuan sosialisasi anak didapatkan kemampuan sosialisasi yang baik 51,3 %, cukup 30,7 %, dan kemampuan sosialisasi yang kurang 17,9 %. Analisis bivariat menunjukkan anak yang di asuh dengan pola asuh tidak demokratis mempunyai kemampuan sosialisasi baik 83,3% dan kurang 16,7 %. Anak dengan pola asuh Demokratis mempunyai kemampuan sosialisasi baik 66,7 %, kurang 66,7 %.  Adanya hubungan yang signifikan antara pola asuh orang tua dengan kemampuan sosialisasi pada anak prasekolah di TK Matahari Palembang Tahun 2017 dengan p = 0,004. Pola asuh orang tua mempengaruhi perkembangan dan sosialisasi pada anak dikemudian hari sehingga dibutuhkan metode yang tepat untuk diterapkan pada anak.
PENGARUH SENAM NIFAS TERHADAP PENURUNAN TINGGI FUNDUS UTERI (TFU) PADA IBU POSTPARTUM NORMAL DI WILAYAH KERJA PUSKESMAS PRABUMULIH BARAT
Authors: Intan Sari Intan Sari
Published: August 2019

ABSTRAK

 

Perdarahan postpartum terjadi setelah kelahiran bayi “ sebelum, selama dan sesudah keluarnya plasenta. Masa nifas adalah masa sesudah persalinan dan kelahiran bayi, plasenta, serta selaput yang diperlukan untuk memulihkan kembali organ kandungan seperti sebelum hamil dengan waktu kurang lebih 6 minggu. Senam nifas adalah senam yang dilakukan ibu-ibu setelah melahirkan setelah keadaan tubuhnya pulih kembali. Senam nifas bertujuan untuk mempercepat penyembuhan, mencegah timbulnya komplikasi, memulihkan dan menguatkan otot-otot punggung, otot dasar panggul dan otot perut. Penelitian ini bertujuan untuk mengetahui pengaruh senam nifas terhadap kecepatan penurunan Tinggi Fundus Uteri (TFU). Penelitian ini dilakukan di Wilayah Kerja Puskesmas Prabumulih Barat. Penelitian ini menggunakan metode penelitian eksperimen yaitu untuk mencari pengaruh perlakuan tertentu terhadap yang lain dalam kondisi yang terkendalikan dengan jumlah responden 15 ibu nifas. Dari penelitian didapatkan hasil U hitung sebesar 40 yang lebih kecil bila dibanding U tabel sebesar 56 dan nilai p value 0.001  yang lebih kecil bila dibanding nilai α = 0.05 sehingga hipotesis di terima yaitu ada pengaruh senam nifas terhadap penurunan TFU pada ibu post partum di Wilayah Kerja Puskesmas Prabumulih Barat. Mengingat besarnya manfaat yang diperoleh ibu post partum, bila melaksanakan senam nifas maka diharapkan institusi pelayanan kesehatan menerapkan senam nifas sebagai asuhan pada ibu post partum.

 

 

 

ABSTRACT

 

Postpartum haemorrhage occurs after the birth of the baby "before, during and after placental discharge. The postpartum period is the period after childbirth and the birth of the baby, placenta, and the membranes necessary to restore the pregnant organs such as before pregnancy in about 6 weeks. Postpartum gymnastics is a gymnastics performed by mothers after giving birth after the condition of his body recovered. Postural gymnastics aims to speed healing, prevent complications, restore and strengthen the back muscles, pelvic floor muscles and abdominal muscles. This study aims to determine the effect of puerperal gymnastics on the rate of decrease in High Fundus Uteri (TFU). This research was conducted in Prabumulih Barat Health Center Working Area. This research uses experimental research method that is to find the effect of certain treatment to others in controlled condition with the number of respondents 15 postpartum. From the research results obtained U calculate of 40 smaller when compared to table U of 56 and value of p value 0.001 smaller than the value of α = 0.05 so that the hypothesis is accepted that there is influence of puerperal gymnastics on the decrease of TFU in post partum mother in Work Area Puskesmas Prabumulih Barat. Given the magnitude of the benefits of postpartum mothers, when implementing gymnastics gymnastics it is expected that health care institutions apply gymnastics exercises as care for post partum mothers.
HUBUNGAN ANTARA MENYUSUI DENGAN INVOLUSI UTERI PADA IBU POST PARTUM
Authors: Intan Sari Intan Sari
Published: August 2019

ABSTRAK

 

 

Laktasi merupakan keseluruhan proses menyusui mulai dari ASI diproduksi sampai proses bayi menghisap dan menelan ASI. Proses menyusui mempengaruhi penurunan tinggi fundus uteri. Ibu yang mengalami gangguan laktasi akan menghambat proses involusi uterus yang akan berdampak pada terjadinya perdarahan. salah satu cara untuk mencegah perdarahan masa nifas adalah dengan memberikan ASI sedini mungkin kepada bayi. Penelitian ini bertujuan untuk mengetahui hubungan antara menyusui dengan involusi uteri pada ibu post partum  Rumah Sakit Umum Daerah Prabumulih. Penelitian ini merupakan penelitian survey analitik dengan pendekatan cross sectional. Populasi dalam penelitian ini adalah seluruh ibu post partum yang bersalin di Rumah Sakit Umum Daerah Prabumulih pada bulan september sebanyak 60 orang. Pengambilan sampel dilakukan dengan non probability sampling yaitu accidental sampling. Jumlah sampel adalah 30 orang ibu post partum hari ke 10 yang kemudian akan dianalisis dengan menggunakan uji chi square. Hasil penelitian menunjukkan ada hubungan antara menyusui dengan involusi uteri ( p-value = 0,001 < α (0,05) ). Adapun saran peneliti bagi ibu post partum, diharapkan untuk lebih meningkatkan kesadarannya untuk menyusui bayinya.

 

 

ABSTRACT

Lactation is the whole process of breastfeeding starting from the milk produced until the baby's process sucks and swallows milk. The breastfeeding process affects the decrease in uterine fundus height. Mothers who experience lactation disorders will inhibit the process of uterine involution which will result in bleeding. one way to prevent postpartum bleeding is to give breast milk as early as possible to the baby. This study aims to determine the relationship between breastfeeding and uterine involution in the post partum mother of the Prabumulih Regional General Hospital. This study is an analytical survey research with a cross sectional approach. The population in this study were all post partum mothers who gave birth at the Prabumulih Regional General Hospital in September as many as 60 people. Sampling is done by non probability sampling, namely accidental sampling. The number of samples is 30 post partum mothers on the 10th day who will then be analyzed using the chi square test. The results showed that there was a relationship between breastfeeding and uterine involution (p-value = 0.001 <α (0.05)). As for researchers' suggestions for post partum mothers, it is expected to further increase their awareness to breastfeed their babies.
Peningkatan Kesadaran Masyarakat Dalam Pencegahan Diabetes Melitus
Authors: Oktianti Dian , Retno Karminingtyas Sikni , Dyahariesti Niken
Published: August 2019

Diabetes  Mellitus merupakan penyakit degenerative yang banyak terjadi di Indonesia. Berdasarkan Profil kesehatan Provinsi Jawa Tengah tahun 2015, diabetes mellitus berada pada peringkat kedua, dengan penderita sebanyak 18,33 %.  Pada tahun  2014, penderita DM di kecamatan Ungaran Barat (Lerep) tercatat sebanyak 502 yang sebagian besar adalah penderita DM tipe 2. Tujuan dari kegiatan ini untuk meningkatkan pengetahuan masyarakat tentang penyakit DM sehingga masyarakat melakukan pencegahan penyakit DM serta dapat menjaga kadar gula darah agar senantiasa stabil. Kegiatan pengabdian dilaksanakan dalam 2 tahap, yang meliputi penyuluhan dan pemeriksaan kadar gula darah. Sebelum kegiatan peserta diberikan kuesioner sebegai pretest dan setelah kegiatan peserta mengisi kuesioner sebagai postest. Peserta yang  mengikuti kegiatan tahap 1 sebanyak 45 orang  dan pada tahap 2 sebanyak 47 orang. Hasil pretes yang dilakukan pada tahap 1, diketahui bahwa masyarakat banyak yang belum mengerti mengenai gejala, pencegahan,  pengobatannya dan pemanfaatan tanaman sebagai obat DM  Hal ini diperkuat dengan banyaknya pertanyaan yang diajukan setelah penyuluhan diberikan. Pada pemeriksaan 1, terdapat 7 orang peserta dengan kadar gula diatas normal dan pada pemeriksaan kedua hanya terdapat 3 orang. Pengetahuan dan kesadaran masyarakat mengenai penyekit DM masih sangat kecil. Penurunan kadar gula sebelum dan setelah adanya penyuluhan belum tampak signifikan.
PENINGKATAN KESADARAN MASYARAKAT DALAM PENCEGAHAN DIABETES MELITUS
Authors: Oktianti Dian , Karminingtyas Sikni Retno , Dyahariesti Niken
Published: August 2019

ABSTRAKDiabetes Mellitus merupakan penyakit degenerative yang banyak terjadi di Indonesia. Berdasarkan Profil kesehatan Provinsi Jawa Tengah tahun 2015, diabetes mellitus berada pada peringkat kedua, dengan penderita sebanyak 18,33 %. Pada tahun 2014, penderita DM di kecamatan Ungaran Barat (Lerep) tercatat sebanyak 502 yang sebagian besar adalah penderita DM tipe 2. Tujuan dari kegiatan ini untuk meningkatkan pengetahuan masyarakat tentang penyakit DM sehingga masyarakat melakukan pencegahan penyakit DM serta dapat menjaga kadar gula darah agar senantiasa stabil. Kegiatan pengabdian dilaksanakan dalam 2 tahap, yang meliputi penyuluhan dan pemeriksaan kadar gula darah. Sebelum kegiatan peserta diberikan kuesioner sebegai pretest dan setelah kegiatan peserta mengisi kuesioner sebagai postest. Peserta yang mengikuti kegiatan tahap 1 sebanyak 45 orang dan pada tahap 2 sebanyak 47 orang. Hasil pretes yang dilakukan pada tahap 1, diketahui bahwa masyarakat banyak yang belum mengerti mengenai gejala, pencegahan, pengobatannya dan pemanfaatan tanaman sebagai obat DM Hal ini diperkuat dengan banyaknya pertanyaan yang diajukan setelah penyuluhan diberikan. Pada pemeriksaan 1, terdapat 7 orang peserta dengan kadar gula diatas normal dan pada pemeriksaan kedua hanya terdapat 3 orang. Pengetahuan dan kesadaran masyarakat mengenai penyekit DM masih sangat kecil. Penurunan kadar gula sebelum dan setelah adanya penyuluhan belum tampak signifikan.Kata kunci: pencegahan, diabetes mellitus, penyuluhan, obat tradisional
Pemberian Makanan Tambahan (PMT) Partisipatif sebagai Inisiasi Kantin Sehat pada Sekolah Dasar Di Kelurahan Candirejo
Authors: Pontang Galeh Septiar , Maryanto Sugeng , Mulyasari Indri
Published: August 2019

AbstrakMakanan jajanan memiliki peran penting bagi anak sekolah dalam berkontribusi terhadap asupan energi dan protein. Perilaku konsumsi makanan jajanan yang tidak sehat akan berdampak pada status gizi anak sekolah. Tujuan kegiatan pengabdian masyarakat adalah meningkatkan pengetahuan dan perilaku anak sekolah dalam memilih makanan jajanan. Metode yang digunakan dalam kegiatan ini yaitu dengan penyuluhan dan pemberian intervensi. Penyuluhan digunakan dalam menyampaikan materi-materi gizi antara lain tentang makanan jajanan, pentingnya sarapan dan pesan gizi seimbang anak sekolah. Sedangkan pemberian intervensi berupa penyediaan makanan jajanan di kantin dengan variasi yang sebelumnya belum pernah disajikan oleh pengelola kantin. Hasil kegiatan menunjukkan bahwa siswa-siswa antusias mengikuti rangkaian kegiatan dan terdapat peningkatan pengetahuan melalui evaluasi tanya jawab. Pemberian intervensi makanan jajanan menunjukkan bahwa siswa-siswa menggemari makanan jajanan yang disajikan khususnya buah potong, jus buah dan aneka gorengan yang mengandung lauk hewani/nabati seperti arem-arem, sosis solo, tahu isi dan sarang burung. Perlu adanya kebijakan dari pengelola kantin dalam menentukan menu makanan jajanan di kantin agar makanan jajanan yang dijual mengandung zat gizi yang cukup bagi anak sekolah.Kata kunci : makanan jajanan, kantin sekolah, anak sekolah
La suspensión condicional del proceso penal: reflejo de la difícil armonización entre eficiencia y efectividad en los sistemas penales
Authors: González Velázquez Rocío
Published: August 2019

En las últimas décadas, diversos países latinoamerica- nos han emprendido reformas procesales-penales de gran calado, entre las cuales se encuentra la introduc- ción de mecanismos para atender asuntos penales al margen del proceso penal y el juicio. Tal es el caso de la suspensión condicional del proceso penal. Este artículo explica, a través del caso de la suspensión condicional del proceso regulada en México, por qué la búsqueda de eficiencia operativa del sistema penal puede compro- meter, en últimas, su efectividad para brindar respues- tas justas.
Ownership Structure and Earnings Management
Authors: Alexander Nico
Published: August 2019

Objective – The purpose of this research is to analyze the effect of ownership structure toward earnings management.
Methodology/Technique – The population of this research consist of manufacturing companies listed on the Indonesian Stock Exchange (IDX) from 2014 to 2016. This research uses 3 recent years and adds variables that have not been used in prior research. The sample of this research is chosen using a purposive sampling method.
Findings – The hypothesis is tested by multiple regressions using an Eviews program to investigate the influence between each independent variable to earnings management.
Novelty – The research results shows that institutional ownership, controlling ownership, and foreign ownership affect earnings management whilst managerial ownership has no effect on earnings management.
Type of Paper: Empirical.

Keywords: Earnings Management; Ownership Structure; Institutional Ownership; Controlling Ownership; Foreign Ownership.

Reference to this paper should be made as follows: Alexander, N.; 2019. Ownership Structure and Earnings Management, Acc. Fin. Review 4 (2): 38 – 42 https://doi.org/10.35609/afr.2019.4.2(1)

JEL Classification: G40, G41, G49.
Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management
Authors: Firnanti Friska , Pirzada Kashan , Budiman Budiman
Published: August 2019

Objective – The purpose of this research is to empirically examine how company characteristics, corporate governance and audit quality affect earnings management.
Methodology/Technique – The population used for this research is manufacturing companies listed on the Indonesian Stock Exchange between 2013 and 2015. The sampling method used in this research is purposive sampling. 64 companies are examined, with 192 items of data being obtained.
Findings – This research also uses statistical testing through a multiple regression. The results show that return on assets, financial leverage, free cash flow, and sales growth all have an influence on earnings management. Meanwhile, other variables such as managerial ownership, institutional ownership, board size, the presence of an audit committee, firm size, and audit quality have no significant effect on earnings management.
Novelty – In this research, company characteristics are proxied with the return on assets, financial leverage, firm size, free cash flow, and sales growth, while corporate governance is proxied with managerial ownership, institutional ownership, board size, and the presence of an audit committee.
Type of Paper: Empirical.

Keywords: Company Characteristics; Corporate Governance; Audit Quality; Earnings Management; Agency Theory.

Reference to this paper should be made as follows: Firnanti, F.; Pirzada, K.; Budiman. 2019. Company Characteristics, Corporate Governance, Audit Quality Impact on Earnings Management, Acc. Fin. Review 4 (2): 43 – 49
https://doi.org/10.35609/afr.2019.4.2(2)

JEL Classification: M40, M41, M49.
Earnings Management and Fraudulent Financial Reporting
Authors: Suryaningsih Rosita , Simon Febryanti
Published: August 2019

Objective – The objective of this research is to obtain empirical evidence about the effect of real earnings management that is proxied by abnormal Cash Flow from operating and discretionary expenses towards fraudulent financial reporting.
Methodology/Technique – The objects in this research are companies listed on the Indonesian Stock Exchange (idx) between 2011 and 2015 comprised of companies that have engaged in fraudulent activities as well as those that have not, to enable a comparison to be made. The companies that have engaged in fraudulent financial reporting were obtained from a list issued by the Financial Services Authority (OJK), being the agency that oversees the capital market in Indonesia. The sampling is conducted using purposive sampling. Secondary data is used, and the hypotheses are testing using logistic regression analysis.
Findings – The results of this research show that: (1) Real Earning Management proxied by Abnormal Cash Flow from operating activities (CFO) have a significant effect towards Fraudulent Financial Reporting (FFR), (2) Real Earning Management proxied by Abnormal Discretionary Expenses does not have an effect on Fraudulent Financial Reporting (FFR) and (3) Real Earning Management that is proxied by Abnormal Cash Flow from operating (CFO) and Abnormal Discretionary Expenses have a simultaneous and significant effect on Fraudulent Financial Reporting (FFR).
Novelty – Based on these findings, this research provides insight to companies to enable them to give greater attention to abnormal cash flow from operating activities due to the effect this has on companies that are suspected of committing irregularities in its operational activities. This is important because fraudulent reporting can erode investor’s confidence and thereby reduce investment in the company.
Type of Paper: Empirical.
Keywords: Abnormal Cash Flow; Abnormal Discretionary Expenses; Financial Services Authority (OJK); Fraudulent Financial Reporting; Real Earning Management.

Reference to this paper should be made as follows: Suryaningsih, R; Simonb F; 2019. Earnings Management and Fraudulent Financial Reporting, Acc. Fin. Review 4 (2): 50 – 55 https://doi.org/10.35609/afr.2019.4.2(3)
JEL Classification: G40, G41, G49.
Integrating Capital Structure, Financial and Non-Financial Performance: Distress Prediction of SMEs
Authors: Kristanti Farida Titik , Rahayu Sri , Isynuwardhana Deannes
Published: August 2019

Objective – The growth of SMEs in Indonesia is rising from year to year. As an anticipation of bankruptcy, predictions can be made in an integrated means from the perspective of capital structure, financial, and non-financial performance.
Methodology/Technique – A sample of 39 companies were selected using purposive sampling during the research period of 2013-2017. The results of the statistical logistic regression show that profitability is an important factor in predicting financial distress of the SMEs in Indonesia.
Findings – The operating income to total assets has a negative and significant effect on SMEs financial distress. Meanwhile, retained earnings to total assets have a positive impact. Indonesian SMEs must be efficient in their operational costs to avoid financial distress.
Novelty – In addition, sales are also important. If the company's sales are high, and the operational cost efficiency is maintained, the retained earnings will increase. This means that the company will be safe and able to avoid financial distress.
Type of Paper: Empirical.
Keywords: Capital Structure; Financial; Distress; Non-Financial; Performance.

Reference to this paper should be made as follows: Kristanti F T; Rahayu S; Isynuwardhana D; 2019. Integrating Capital Structure, Financial and Non-Financial Performance: Distress Prediction of SMEs, Acc. Fin. Review 4 (2): 56 – 62 https://doi.org/10.35609/afr.2019.4.2(4)
JEL Classification: G32, G33, G34.
An Awareness Model for an Islamic Pre-Need Funeral Plan
Authors: Katan Maheran , Nasrijal Nasreen Miza Hilmy , Noor Abd Halim Mohd , Man Norajila Che
Published: August 2019

Objective –Failure to prearrange one’s funeral may lead to financial hardship on one’s family members. Despite the importance of a funeral plan, little is known regarding the awareness level among Muslims regarding the Islamic Pre-need Funeral Plan (IPFP). Because of the dearth of academic research on the awareness among Muslims regarding IPFP, this paper aims to assess the awareness level of Muslims regarding IPFP and to develop an awareness model that frames factors affecting IPFP awareness level.
Methodology/Technique – To achieve this, a questionnaire was used to collect the data and PLS-SEM was used to analyse the data. Results show that the level of awareness regarding IPFP is low and is similar to the result found in the USA
Findings – The results further show that marketing communication efforts and social influence are significant factors affecting awareness of IPFP. These results have practical implications for IPFP providers and should help them better market their products and mitigate the potential for financial hardship funeral costs may have on families.
Novelty – The scarcity of land for burial plots, soaring funeral costs and an increasingly aging population rate necessitates funeral prearrangements by subscribing to a pre-need funeral plan. This prearrangement is an advanced financial provision that covers funeral and burial expenses by enabling subscribers to make funeral arrangements while they are still alive.

Type of Paper: Empirical.

Reference to this paper should be made as follows: Katan, M.; Nasrijal, N. M. H.; Noor, A. H. M.; Man, N. C. 2019. An Awareness Model for an Islamic Pre-Need Funeral Plan, J. Fin. Bank. Review 4 (2): 47 – 57 https://doi.org/10.35609/jfbr.2019.4.2(1)

Keywords: Awareness; Islamic Pre-need Funeral Plan; Marketing Communication Efforts; PLS-SEM, Social Influence.

JEL Classification: I22, I30, I39.
How Impactful is Telecom Efficiency to Company Stock Value?
Authors: Hendrawan Riko , Nugroho Kristian WA , Permana Gayuh T
Published: August 2019

Objective – The telecom industry is one of the optimistic industries that is still growing. In South East Asia, between 2008-2017, the number of subscribers increased 10.07% annually, and revenue for the industry grew 6.08% annually. However, Net Profit Margin, EBITDA, and EBIT value during the same period declined at the time revenue amount was increasing. One of the visible health factors and part of the valuation factor is stock value. Hence the research question of this study is: What is the impact and significance of telecom operators’ efficiency to stock value? Methodology/Technique – In this study, efficiency will be measured and analyzed using Stochastic Frontier Approach (SFA) method. By using same method, the impact of efficiency to stock value will be measured, as well as the significance level. Findings – The results of this research show that from 14 telecom operators observed, TLKM (Indonesia) obtained the highest efficiency score (0.984) whereas StarHub (Malaysia) had the lowest efficiency score (0.405). TLKM (Indonesia) and AIS (Thailand) had a similar efficiency score given the fact that the behaviour of the subscribers is similar and they have the same country characteristic. Novelty – All of the input and output variables have a positive impact on the efficiency parameter except Total Asset which has negative impact on the efficiency score. By using further analysis of the t-Ratio between the variables and efficiency, it can be seen that stock value is impacted by the efficiency parameters but this impact is not significant (t-Ratio 1.35). Type of Paper: Empirical. Keywords: Efficiency; Telecom Operators; Stock Value, Indonesia. Reference to this paper should be made as follows: Hendrawan, R.; Nugroho, K. WA. Permana, G. T. 2019. How Impactful is Telecom Efficiency to Company Stock Value?, J. Fin. Bank. Review 4 (2): 58 – 63 https://doi.org/10.35609/jfbr.2019.4.2(2) JEL Classification: G14, G32, G39.
The Effect of Related Party Transactions through Opportunistic Behaviour Management to Increase Firm Value
Authors: Suryani Arna , Atikah Atikah , Putri Hana Tamara
Published: August 2019

Objective – This research aims to determine and analyze related party transactions to increase firm value through opportunistic behaviour management by conducting earnings management on manufacturing companies listed on the Indonesian Stock Exchange between 2015 and 2018.
Methodology/Technique – There are 34 companies that fulfill the requirements to become the sample of this study. The method applied in analyzing the data is verification using path analysis.
Findings – The results of the research show that related party transactions do not have any significant effect on firm value however it indicates a positive impact. Moreover, related party transactions do not have any significant impact on earning management yet it gives a negative impact on earning management.
Novelty – The influence of earnings management shows a positive impact on firm value while it shows no signs of positive impact on firm value. The analysis shows that the value of the indirect impact of related party transactions through earnings management towards firm value is negative being 0.022 smaller than the direct impact of related party transaction toward firm value which is 0.053. This indicates that related party transactions through earnings management have no significant impact on firm value.

Type of Paper: Empirical.

Keywords: Related Party Transactions; Earnings Management; Firm Value.

Reference to this paper should be made as follows: Suryani, A., Atikah; Putri, H. T. 2019. The Effect of Related Party Transactions through Opportunistic Behaviour Management to Increase Firm Value, J. Fin. Bank. Review 4 (2): 64 – 72 https://doi.org/10.35609/jfbr.2019.4.2(3)

JEL Classification: G02, G30, G32, G39.
Vietnamese Commercial Banks and Corporate Governance
Authors: Bace Edward
Published: August 2019

Objective – Corporate governance is a focus of bank managers and stakeholders, especially after the financial crisis. Contributing to firm and bank difficulties is weakness in managing internally and externally, making governance critical; even more so for banks which play a central role in the economy, allocating capital, lowering risk for businesses and individuals, and ensuring stability and sustainability. Bank failures in the crisis (2008-2016) highlighted governance and risk in developed nations and in developing ones, such as Vietnam. This paper studies governance in bank performance and risk, using theoretical frameworks and empirical study.
Methodology – Fundamental governance is reviewed, for banks in particular, in two widely used frameworks. Prior research relates bank performance (share return and return on assets, ROA), risk (capital adequacy ratio, CAR) and governance (board size, BS; number of committees, NC; independent directors to total, NID).
Findings – As our models show, NC and NID relate positively to bank performance. CAR has a positive link to governance.
Novelty – Our recommendation is that banks in Vietnam must have effective boards to boost performance.
Type of Paper: Empirical.

Keywords: governance; banking; crises; Vietnam; performance

Reference to this paper should be made as follows: E. Bace. 2019. Vietnamese Commercial Banks and Corporate Governance, J. Fin. Bank. Review 4 (2): 73–81 https://doi.org/10.35609/jfbr.2019.4.2(4)

JEL Classification: M14; D21; G21; G34
Análisis contingencial: una propuesta de intervención en un caso clínico
Authors: Gómez Gonzales Christian Alberto Junior
Published: August 2019

En el presente artículo se diseña una propuesta de intervención psicológica de acuerdo a la metodología del análisis contingencial, desde el enfoque interconductual, considerando el caso clínico de un adolescente de trece años que acude al servicio de atención psicológica en una institución hospitalaria de Lima-Perú. Se presentan además las bases teóricas fundamentales del modelo contingencial y se diseña un esquema de intervención a partir de los datos del caso considerando, a su vez, el uso de técnicas conductuales adaptadas a este enfoque. Este método se constituye como una válida alternativa de diagnóstico, evaluación e intervención psicológica en el ámbito clínico.
¿Qué factores se asocian a la violencia psicológica doméstica? Análisis del último decenio de la ENDES
Authors: Alarcón-Delgado Liset , Ortiz-Montalvo Yonathan
Published: August 2019

Objetivo: Determinar la asociación de los factores individuales y de relación de pareja frente a la violencia psicológica en la mujer en los últimos 10 años en el Perú. Metodología: se realizó un análisis secundario de la Encuesta Demográfica y Salud familiar (ENDES) del 2006 hasta el 2015. Para el análisis bivariado se aplicó la prueba de Chi-cuadrado. Del mismo modo se empleó la regresión logística ordinal para calcular Odds Ratio (OR) con intervalos de confianza al 95%. Así mismo se empleó la prueba de Hosmer y Lemenshow para estimar la bondad de ajuste y las curvas ROC para evaluar la capacidad discriminante de los factores asociados. Resultados: Los principales factores asociados a la violencia psicológica fueron: tener antecedentes de violencia física del padre a la madre (OR: 1.45; IC95%: 1.35-1.54), ser separada (OR: 4.62; IC95%: 4.20-5.09) y que las parejas de las mujeres se embriaguen frecuentemente (OR: 12.2; IC95%: 10.4-14.3). El área bajo la curva de los modelos fueron 0.595 (IC95%: 0.568-0.632) para los factores individuales y 0.633 (IC95%: 0.601-0.664) para los de relaciones de pareja. Conclusiones: Los factores sobre la relación de pareja (ser separadas, embriaguez frecuente de la pareja y casarse por primera vez en edad adolescente) aumenta la posibilidad de ser víctimas de violencia psicológica. Mientras que ser casada, pertenecer a un índice de riqueza alto y tener una educación superior disminuyen dicho fenómeno.
Paridad y sintomatología ansiosa en beneficiarias de programas sociales de Lima Norte
Authors: Cahui-Ramírez Claudia
Published: August 2019

El presente estudio buscó determinar el grado de relación entre paridad y sintomatología ansiosa en mujeres beneficiarias de programas sociales de Puente Piedra y Los Olivos. El diseño fue transversal y de alcance explicativo. Se aplicaron los siguientes instrumentos: Nueva Escala de Ansiedad (NEA-72) y una ficha de datos sociodemográficos. La muestra estuvo compuesta por 230 mujeres de las cuales el 77,4% presentó ansiedad clínicamente no significativa (ACNS) y el 22,6% ansiedad clínicamente significativa (ACS). Tener de tres a cuatro hijos aumentó 2.16 veces más la posibilidad de padecer ACS, a diferencia de tener uno a dos hijos (OR:3.16;IC95%:1.52-6.54). Asimismo, haber alcanzado una educación superior (92.3%) se relaciona con ACNS. Por lo tanto, existe relación directa entre la paridad y sintomatología ansiosa, situación que puede agravarse ante un bajo nivel de escolaridad. No obstante, un alto nivel de instrucción podría ser un factor protector para la ACS.
Asociación entre los síntomas musculoesqueléticos, tendinitis de De Quervain y frecuencia de uso de Smartphone
Authors: Ysidro-Tarazona Alicia , Guerrero-Hernandez Lucy , Ugarriza-Rodríguez Leonor
Published: August 2019

Objetivo: medir la fuerza de asociación entre los síntomas músculo-esqueléticos, tendinitis de De Quervain y la tenencia del Smartphone. Materiales y métodos: estudio observacional transversal y analítico con muestra de 200 participantes de 13 a 35 años de edad del distrito de Los Olivos, Perú. Se recolectó información acerca de la tenencia, el tiempo de posesión, frecuencia de uso, características del Smartphone y factores sociodemográficos. Se utilizó el Cuestionario Nórdico para la detección y análisis de síntomas músculo-esqueléticos y estimar el nivel de riesgo de lesión. Para el diagnóstico de la Tendinitis de De Quervain se utilizó el test de Finkelstein. Resultados: se encontró fuerza de asociación entre la tendinitis de De Quervain con la frecuencia de uso del Smartphone a la semana (OR= 1.03; p=0.021) donde sí se aumenta una hora más la frecuencia de uso a la semana provocaría un aumento de 3 % de riesgo de lesión. En relación a las demás partes de la extremidad superior, no se encontró asociación significativa. Conclusión: no existe asociación entre los síntomas musculoesqueléticos, tendinitis de De Quervain con la tenencia del Smartphone. Pero si se evidencia que existe fuerza de asociación entre la tendinitis de De Quervain y molestias en cuello con la frecuencia de uso del Smartphone.
Factores asociados al peso del aditamento de universitarios
Authors: Pizarro-Andrade Rocío , Cruzado-Meléndez Melina
Published: August 2019

Objetivo: determinar la asociación entre el peso del aditamento y sus factores asociados en universitarios. Materiales y métodos: estudio correlacional de corte transversal. El tamaño de muestra fue 226 estudiantes. Se consideró peso inadecuado cuando es mayor (5%) del peso corporal. Se emplearon las pruebas estadísticas de Kruskal Wallis y Tstudent. Resultados: el 79,8% de los encuestados usaba mochila y el 50% cargaba un peso inadecuado en su aditamento. El 60.2% de los universitarios presentó dolor, de ellos 40.2% en la zona cervical-lumbar. El 56.6% que manifestó dolor reportó carga inadecuada del aditamento (p=0.014). Mientras que el 66.2% de los encuestados manifestó intensidad moderada de dolor llevando un peso inadecuado del aditamento (p=0.027). El 70% de los estudiantes que manifestó dolor en la zona cervical llevaba un peso inadecuado (p=0.049). Por el contrario, se encontró que el 40% de los participantes que tenía dolor en las zonas del cervical y lumbar llevaba un peso adecuado (p=0.049). Por último, el 55% de integrantes que usaba mochila llevaba un peso inadecuado (p=0.002). Conclusión: el peso inadecuado del aditamento está relacionado con la presencia de dolor y con una intensidad de dolor moderada. También se asoció las zonas de dolor (cervical) y el peso inadecuado del bolso. Asimismo, se halló relación entre las zonas de dolor (cervical-lumbar) y el peso adecuado. Se encontró relación entre el tipo de bolso y peso del mismo.
The perforation of the frustules of planktonic diatoms Pseudosolenia calcar-avis and Proboscia alata (Bacillariophyceae)
Authors: A.M. Lyakh
Published: August 2019

Physiological and biophysical characteristics of microalgae should strongly depend on the surface area of the cover of organisms, as all the material-energy streams flow through the surface. However, to determine the relationship between the intensity of the flow of substances with the physiology of unicellular, it is necessary to take into account only the area of perforations, since the rest of the shell is impermeable for substances. The direct determination of the area of perforations on the entire surface of the microalgae is very difficult. Therefore, the indirect method of estimating the perforation area using geometric modeling of the perforation distribution (texture) on the surface was used in this study. The object of the research is two types of marine plankton diatoms with large cylindrical frustules. It was assumed that the frustules are covered with a regular triangular texture of the areola. This texture can be divided into regular hexagons, which allows us to estimate the number of areolas as the ratio of the surface area of the frustules to the area of one hexagon. The model takes into account that each areola is covered with a silicon plate perforated by a smaller pore. The multiplication of the number of areolas on the area of a given pore gives the value of the total area of perforations. Calculations showed that the perforation of the frustules of Proboscia alata was 4%, and Pseudosolenia calcar-avis – 6%. These are the first estimates of the perforation of the entire surface of the diatom frustules. The acquired data confirms the hypothesis that frustules of the most centric diatoms are covered by pores by about 5%, and the other surface is impervious to material flows.
Economic risks of erosion effects as an part of assessment of the technical level of hydromeliorative systems
Authors: S.V. Bryl , M.S. Zverkov
Published: August 2019

The issue of taking into account of the economic and environmental risks of irrigation erosion consequences is considered in the article. The analysis of the possibility of using the results of risk calculation in assessing of the technical level of hydromeliorative systems is given. It is noted that in Russia, the area of land subjected to erosion increases by 0.5 million hectares annually. The damage can reach 18...25 billion rubles per year, and the gross shortage of agricultural products is about 13.2 million tons in grain equivalent. Elements of the methodology for determining the value of environmental and economic risk of irrigation erosion was prepared, which include the identification of risks on and off site agrogeosystems. It is noted that 60 t/ha of soil is splashed per one watering by the sprinkler machine «Frigate», and 317 t/ha per one watering by the long-range irrigation device DDN-70. It leads to the occurrence on the soil surface of a colmatated layer of 3 and 12 mm, respectively. In this connection the environmental and economic risks can be 213.6 and 215.2 thousand rubles, for the sprinkler machine «Frigate» and the long-range irrigation device DDN-70 respectively. It was shown that the assessment of the ecological and economic damage caused by irrigation erosion can be elements of the assessment of the technical level of irrigation systems as a result of calculations. Such assessment is needed primarily in the design of measures for technical re-equipment and reconstruction, as well as for scenario calculations of operating conditions of projects of new hydromeliorative systems.
PRODUCTION OF PURIFIED FIBRINOGEN CONCENTRATE
Authors: Khurdin V. V. , Berkovskiy A. L. , Sergeeva E. V. , Suvorov A. V.
Published: August 2019

Aim. To present a technique for obtaining fibrinogen concentrate purified from ballast proteins, which can be used in hemostatic drug production.

Materials and methods.The proposed method is based on isolating fibrinogen from a cryoprecipitate solution by its precipitation with a polyethylene glycol solution followed by virus inactivation by a solvent/detergent. Purification from viral inactivation products and ballast proteins is performed by a two-step processing of the obtained fibrinogen concentrate with glycine solution.

Results.The developed laboratory method for isolating fibrinogen has been optimized in terms of main parameters and scaled in pilot production.

Conclusion.The presented laboratory technique for fibrinogen extraction is characterized by a high yield of the target product, thus being suitable for the production of hemostatic drugs.
Research of grain composition batch influence on alumina-zirconium silicate and alumina-chromia-zirconium silicate refractories properties
Authors: Primachenko V. V. , Shulik I. G. , Mishnyova Yu. Ye. , Kushchenko K. I. , Krakhmal Yu. O.
Published: August 2019

Comparative researches of grain composition batch influence with electrofusion corundum aggregate with a maximum grain size 2.0 mm or 1.0 mm on properties of alumina-zirconium silicate KTSS brand and alumina-chromia-zirconium silicate KCHTSS-30 and KCHTSS-15 brands refractories were carried out. It was established that, from batches with maximum grain size 2.0 mm and fraction content < 0.5 mm 20 % it is possible to obtain refractories with properties that approximate to the properties of refractories from batches with maximum grain size 1.0 mm and fraction content < 0.5 mm 10 %. It was shown that, for the manufacture of alumina-chromia-zirconium silicate refractories from optimal grain composition batches it is advisable to use metallurgical and pigment chromic oxide in the ratio of 2 : 1 or complete replacement of chromic oxide with mud, forming during mechanical treatment of chrome oxide refractory products. The developed compositions of batches make possible to increase efficiency of using electrofusion corundum in the manufacture of alumina-zirconium silicate and alumina-chromia-zirconium silicate refractories. Obtained results are used at making of products for glass melting furnace of industrial lining for fiberglass production from E glass.
The influence investigation of moisture and pressure on the compressibility of mass from zirconia stabilized by yttrium oxide and the properties of samples from it
Authors: Primachenko V. V. , Shulik I. G. , Galchenko T. G. , Protsak E. B. , Belik L. V.
Published: August 2019

The compressibility of mass with a particular composition — from fused zirconia, stabilized by ~ 10 % yttrium oxide, as well as the properties of samples from it depending on its moisture (2.5; 3.0; 3.5; 4.0; 4.5 %) and specific pressure (50, 75, 100 N/mm2) have been investigated. The optimum moisture content of the forming mass (3.5—4.0 %) and pressure (100 N/mm2) were established, providing fresh-formed samples with the maximum possible for the given mass apparent density of 4.78—4.79 g/cm3, dried — with an apparent density of 4.71—4.72 g/cm3 and with an apparent density, open porosity and cold crushing strength of the fired samples respectively 4.66—4.67 g/cm3, 21.0—21.4 %, 38.6—39.0 N/mm2. As a result of the carried out studies, the production technology of TsIS-1T brand products from fused zirconia, stabilized by ~ 10 % yttrium oxide, by the method of semi-dry pressing was improved. This technology ensures a reduction in open porosity of these products by ~ 2—3 % and an increase in their cold crushing strength by ~ 11.4 % (rel.) The use of these products in single crystal growing plants will provide their higher durability in service and the operation duration of these high temperature plants.
Research of the rheological and casting properties of alumina slips and samples from them containing a new dispersing addition and its combination with a hardening addition
Authors: Primachenko V. V. , Kushchenko K. I. , Krakhmal Yu. A. , Mishnyova Yu. Ye.
Published: August 2019

The corundum ceramics technology has been developed and implemented at JSC “The URIR named after A. S. Berezhnoy”, which involves the production of high refractory corundum high density products using different methods of forming. A slip casting in gypsum form is one of the often used for forming a corundum ceramics production. The advantage of this method is the simplicity of the equipment, the relatively low cost of forms, as well as the possibility of manufacturing products of various shapes, sizes and weights.

In depending of the wall thickness of the product using two methods of slip casting: bulk method with using a slip with a density of 2.5 g/cm3 of alumina MARTOXID brand with a dispersing addition (based on an aqueous solution of an ammonium salt of an acrylic copolymer) in an amount of 0.4 % for casting products of complex configuration, insulators, rods, plates, mortars, pestles, and for casting thick-walled products (4—5 mm and more) and a drain method with using a slip with a density of 2.1 g/cm3 of alumina MARTOXID brand with a dispersing addition in an amount of 0.3 % and a hardening addition in an amount of 0.2 % for casting hollow articles in the form of crucibles, covers, pipes, a ditch, boats, etc. for casting thin-walled products (1—3 mm).

The researches of rheological properties of alumina slips from alumina MARTOXID brand which contain a new dispersing addition based on carboxylic acid and its combination with a hardening addition were carried out in this work.

The optimum values of rheological and casting properties of the slips, ensuring the production of castings with a maximum density, are achieved with the introduction of 0.3 and 0.2 % dispersing addition into the slips with a density of 2.5 and 2.1 g/cm3 respectively were established.

It was established that, at use of the dispersing addition based on carboxylic acid the apparent density of green body corundum ceramics lower than with the dispersing addition based on an aqueous solution of an ammonium salt of an acrylic copolymer, but it is sufficient to produce the same high-quality products after firing at 1580 оC (open porosity is not > 0.8 %) with a slightly higher shrinkage during firing, i. e. the use of this addition, if necessary, is possible.
Optimasi Proses Iradiasi Lateks Karet Alam Menggunakan Mesin Berkas Elektron (MBE)
Authors: Rany Saptaaji Elin Nuraini, Wiwien Andriyanti,
Published: August 2019

Abstrak – Optimasi proses iradiasi lateks karet alam menggunakan Mesin Berkas Elektron (MBE) dilakukan untuk mendapatkan film lateks yang memenuhi standar untuk produk sarung tangan. Proses vulkanisasi dilakukan dengan cara mengiradiasi sampel lateks yang telah ditambahkan dengan normal Butyl Akrilat (nBA) sebanyak 5 psk (per satuan karet) dan Kalium Hidroksida sebanyak 0,2 psk. Sampel dicetak pada kaca setebal 0,4 mm kemudian diiradiasi dengan memvariasi waktu  radiasi. Vulkanisasi adalah proses pembentukan ikatan silang kimia dari rantai molekul yang berdiri sendiri, meningkatkan elastisitas dan menurunkan plastisitas. Film lateks yang dihasilkan dari proses vulkanisasi iradiasi ini kemudian dilakukan pengujian sifat mekanik meliputi kuat tarik dan perpanjangan putus. Dari proses vulkanisasi yang telah dilakukan, didapatkan film karet dengan kuat tarik terbesar yaitu 8,860 N dengan perpanjangan mulur sebesar 900 %. Hasil tersebut diperoleh pada kondisi waktu iradiasi 150 menit. Hasil pengujian tersebut sudah memenuhi persyaratan SNI ISO11193-1-2008 untuk produk sarung tangan dengan standar kuat tarik sebesar 7 N dan perpanjangan mulur 650%.Kata kunci: film lateks, vulkanisasi, MBE, ikatan silang, kuat tarik