bluuebunny/crossref_metadata_2025 huggingface dataset:
Correlation of C-Peptide and HbA1c in Type II Diabetes Mellitus
Authors: Aruna V.
Published: June 2021

Type 2 Diabetes Mellitus (Non Insulin Dependent Diabetes Mellitus -NIDDM) is a chronic metabolic disorder most prevalent in India with microvascular complications. Several studies were underway to identify biomarkers to detect complications associated with increasing duration of disease. The present study was done to understand the role of Connecting peptide (C-peptide) in pathogenesis of microvascular changes and it’s correlation to dyslipidemia of T2DM. The study was done at Government General Hospital, Guntur. In this study 61 known T2 DM patients and 51 age sex matched controls were selected. Their fasting blood samples were analysed for FBS, HbA1C, Urea, Creatinine, Total Cholesterol, High Density Lipoprotein Cholesterol and C-peptide. Dyslipidemia was not observed in Diabetic patients compared to controls (TC, HDLC & NonHDL p = 0.363, 0.294 & 0.336 respectively). HbA1C and C-peptide showed significant correlation between cases and controls (P = <0.00001). C-peptide showed significant correlation with lipid parameters & lipid ratios in individuals with poor glycemic control identified by HbA1c value of >9%. (ANOVA p = <0.0001) Pearson’s correlation showed negative relation of HbA1c and C-peptide with lipid parameters TC, HDLC & Non HDLC (r = 0.378, 0.732, 0.313 and 0.81, 0.91 & 0.843 consecutively). C-peptide showed significant variation with Non HDL / HDL ratio & Non HDL / TC ratio (p = <0.002 & <0.00007) in diabetic patients with poor glycemic control identified by HbA1c of > 9%. We conclude that C-peptide would be a good marker to assess degree of function of pancreas and predictor of atherogenic complication in longstanding NIDDM.

Keywords: Type 2 Diabetes Mellitus, C-peptide, HbA1c, Atherogenesis.
Effectiveness of Meditation in Relieving Anxiety among General Nursing and Midwifery Students
Authors: Karmakar Aditi
Published: June 2021

Meditation is the gathering of self knowledge and the dispelling of ignorance. It enables an individual to create new attitudes and response to life, giving a clear spiritual understanding to oneself and it has assuming importance in reducing the level of anxiety and improving quality of life, in patients as well as in general population. A study was conducted to evaluate the effectiveness of meditation in relieving anxiety among 60 numbers of second year general nursing and midwifery students based on J.W Kenney’s open system model. The experimental group had undergone concentrative meditation practices half an hour daily for 21 days and analysis revealed that there was significant reduction in the state – trait anxiety in experimental group(p<0.05) as compared to control group but there was no association between socio- demographic data and level of anxiety.

Keywords: State – Trait Anxiety, Concentrative meditation, General Nursing and Midwifery Students (GNM).
Assessment of Cardiovascular Fitness amongst College Students Involved in Sport Activities and Dance
Authors: Malshe Rujuta , Gunjal Sambhaji B.
Published: June 2021

Purpose- To provide an appropriate measure of cardiovascular fitness. The YMCA 3minute step test is based on how quickly your heart rate recovers following a short bout of exercise. Hence the purpose was to provide a submaximal measure of endurance fitness between the students who are involved in sport activities and dance.
Methodology- According to simple random sampling 40 participants were included in the study after screening for the inclusion criteria. Thereafter the Participants were divided into 2 groups. 20 participants included in sports group and 20 in dance group. They were explained the purpose of the study and the procedure involved in the study. Informed Consent was obtained and a YMCA 3minute step test was done. Heart rate measures were recorded in both the groups of population. Data analysis was done at the end of the study.
Results – 12 students in the sports group had a good to above average fitness level, and 3 students in dancing group had a above average fitness. No student in dance had a good fitness. Further 7 students in dance had a average fitness compared to 2 students in sports who had average fitness. 6 students involved in sports had below average to very poor fitness and 10 students involved in dance had their fitness in this category.
Conclusion- It was concluded from the results obtained that the students involved in sport activities had a significantly good cardiovascular fitness than students involved in dance.

Keywords: cardiovascular fitness, sports, dance, YMCA 3minute step test.
The Road to the Salvation of Mankind: Additions to the Series of Glass Designs by the Crabeth Brothers
Authors: Van Ruyven-Zeman Zsuzsanna
Published: June 2021

The two newly-discovered drawings by the glass painter Dirck Crabeth presented here fit seamlessly into his series The Road to the Salvation of Man, which has long been known. The drawings are the design for the first episode, until recently known only as a glass panel, and the original of the second episode, the copy of which, along with two copies of other episodes are in Museum Catharijneconvent in Utrecht. Stylistic clues have made it possible to date Dirck Crabeth’s drawings and the corresponding surviving glass panels earlier, to around 1545-50. They share the thinking represented in a Lutheran series of prints by Frans Huys dating from around 1560 to a design by Gerard van Groeningen, which was discussed by Daniel Horst. An analysis of the career of the young Wouter Crabeth, his collaboration with Dirck and characteristics of their different styles demonstrates that the three copies in Utrecht could be by Wouter Crabeth, contrary to the recent attribution by Ilja Veldman to the Antwerp artist Pieter Huys, Frans’s brother, and in line with the previously held attribution to one of Dirck’s assistants.
An Iranian Youth in an Album from Zwolle
Authors: De Hond Jan , Couvrat-Desvergnes Amélie , Sauvage Leila , Sajadi Forough , D'Imporzano Paolo
Published: June 2021

In the family scrapbook compiled by Gesina ter Borch (1633-1690), there is a remarkable drawing of an Iranian youth. Art-historical and scientific research has revealed that although the drawing has areas of later overpainting, there is an original Safavid miniature from the sixteen-fifties or sixties underneath them. It is likely that Gesina herself was responsible for these overpaints, when she mounted the badly damaged miniature in her album at some time between 1660 and 1680. Interestingly, aside from the blackened background and the colourful feather and sashes she added, she attempted to follow the original Iranian style in her restorations. The original was made in the sixteen-fifties or sixties by a painter of the Isfahan School, who probably took his inspiration from an older composition by the famous court artist, Riza Abbasi. The article goes on to show that Riza Abbasi’s work was known in the Dutch Republic before then. In 1623 the junior merchant Niclaes Hem travelled to Iran. He was a member of a Dutch East India Company delegation seeking to negotiate a trade agreement with the Shah. Hem acquired a series of drawings by or after Riza Abbasi while he was in Isfahan. He was probably helped in this acquisition by his fellow countryman, Jan van Hasselt. A number of the original miniatures that Hem took back to the Republic were published as woodcuts in Johannes de Laet’s Persia (1634).
Framing the Frame: Frans Post’s View of Olinda, Brazil (1662)
Authors: Schmidt-Loske Katharina , Wettengl Kurt
Published: June 2021

The article discusses the frame of Frans Post’s View of Olinda, Brazil (1662) and its structure, identifying the flora and fauna carved into it. The Rijksmuseum conservators used our identification of the plants and animals as a basis for their rendered images of various possible original colour schemes for the frames that are presented here. The painting by Post must be understood in its historical context, as is the case for the frame and its motifs taken from nature. An analysis of the frame’s style makes it possible to establish that it must have been created around the same time as the painting was made and that Post was closely involved in its creation.
Different Hands:
Authors: Scholten Frits
Published: June 2021

A recently acquired late fourteenth-century boxwood micro-sculpture of a monk in a pulpit is in fact an extremely rare example of a late medieval inkwell. The object’s unusual iconography seems at first to be mocking in intent, given the awkward way in which the monk, arms upraised and missing his hands, is imprisoned in his pulpit. He conjures up associations with amusing illustrations in the margins of manuscripts and the often anti-clerical ridicule expressed by the carvings on misericords. And yet it is quite conceivable that the object had a serious purpose. The silent monk, who ‘lends’ his hands to the owner of the inkwell, is probably a Carthusian who, according to the Rule of his order, may not speak, and can only spread the word of God in writing. In view of the style and quality, this curious little carving has to be attributed to a prominent sculptor who was active in Paris or the Southern Netherlands around 1380-1400. He must have made it as a special commission, probably for a monk in a distinguished charterhouse.
ANALISA LAPORAN KEUANGAN SEBAGAI ALAT PREDIKSI TINGKAT KEBANGKRUTAN DENGAN PENDEKATAN MODEL DISKRIMINAN ALTMAN Z-SCORE PADA PT NIDEC INDONESIA BINTAN
Authors: Abriyoso Octo Jaya
Published: June 2021

Krisis Subprime Mortagage di Amerika pada tahun 2007 yang kemudian mengakibatkan terjadinya krisis keuangan global pada tahun 2008 menjadi salah satu sebab utama terjadinya penutupan sejumlah perusahaan yang menempati kawasan industri Lobam-Bintan dalam kurun waktu beberapa tahun terakhir ini. Kebangkrutan perusahaan sebenarnya bisa diprediksikan dengan memperhatikan beberapa indikasi awal. Salah satunya adalah dengan melakukan analisa atas laporan keuangan perusahaan untuk mengetahui posisi finansial perusahaan. Di dalam penelitian ini, analisa yang digunakan adalah analisa laporan keuangan dengan pendekatan model diskriminan Altman Z-Score untuk memprediksi tingkat kebangkrutan perusahaan dengan menggunakan laporan keuangan perusahaan sebagai objek penelitian.
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO KEUANGAN PADA PT. ASURANSI SINAR MAS
Authors: Saputra Eka
Published: June 2021

Abstrak: Masalah dalam penelitian adalah tuntutan bagi perusahaan asuransi sebagai lembaga keuangan jasa untuk mempunyai kinerja keuangan yang baik atau sehat sehingga dapat memberikan rasa aman dan peningkatan bagi pemakai asuransi. Penelitian ini bertujuan untuk menganalisis dan mengetahui kinerja keuangan pada PT. Asuransi Sinar Mas priode 2007 sampai dengan tahun 2011 berdasrkan rasio likuiditas, rasio solvabilitas dan rasio solvabilitas. Metode yang diterapkan dalam penelitian ini adalah metode kualitatif dengan laporan keuangan sebagai data skunder yang diperoleh dari perusahaan. Sedangkan alat analisis yang digunakan dalam penelitian ini adalah rasio keuangan yang meliputi rasio likuiditas, rasio solvabilitas dan rasio profitabilitas. Secara umum hasil analisis dan penelitian ini menunjukkan perusahaan masih perlu memperbaiki dan menigkatkan kinerja keuangan berdasarkan rasio likuiditas. Dimana khususnya untuk tagihan premi langsung agar pelunasannya dapat dipercepat. Rasio solvabilitas sebaiknya dibenahi lagi khususnya dalam mengelola tingkat kecukupan sumber dana dalam kaitannya dengan total operasi yang dimiliki. Sedangkan rasio proitabilitas agar perusahaan memperbaiki efektifitas menejemen perusahaan dalam menghasilkan laba dan dalam hal penggunaan modal perusahaan baik modal pinjaman maupun modal sendiri karena modal yang besar belum merupakan ukuran perusahaan telah dapat bekerja dengan efisien.

Kata Kunci: Kinerja Keuangan, Analisis Rasio Keuangan.
PENGARUH KOMPETISI DALAM E-PROCUREMENT TERHADA NILAI PENAWARAN PEMENANG ATAS BELANJA PEMERINTAH: STUDI EMPIRIS PADA LAYANAN PENGADAAN SECARA ELEKTRONIK KOTA TANJUNGPINANG
Authors: Zulfachri Budi , Utami Ranti
Published: June 2021

Penelitian ini bertujuan untuk mengetahui pengaruh kompetisi dalam e- procurement terhadap nilai penawaran pemenang atas belanja pemerintah pada Layanan Pengadaan Secara Elektronik (LPSE) Kota Tanjungpinang. Kompetisi dalam pengadaan ini yaitu jumlah peserta, nilai pekerjaan dan lama waktu pekerjaan tender dengan menggunakan model e-lelang pemilihan langsung. Data dalam penelitian ini adalah data 34 tender yang diperoleh dari web Layanan Pengadaan Secara Elektronik (LPSE) dan Kantor Unit Layanan Pengadaan (ULP) Kota Tanjungpinang. Teknis analisis data dalam penelitian ini adalah regresi linear untuk menganalisis pengaruh individual variabel terhadap nilai penawaran pemenang. Analisis varians dalam penelitian ini untuk menguji secara simultan pengaruh seluruh variabel terhadap nilai penawaran pemenang. Pengolahan data menggunakan dalam penelitian menggunakan JASP (Jeffreys's Amazing Statistics Program.) versi 0.14.10. Hasil penelitian didapat bahwa nilai signifikan F = 0,004 < 0,50. Hasil uji koefisien determinasi untuk keseluruhan variabel didapat nilai R Square yang diperoleh  sebesar 0,36 atau 36% dan sisanya 64% dipengaruhi oleh variabel lain yang tidak diteliti dalam penelitian ini. dengan persamaan regresi Y = 94,64 – 0,145????1 – 0,003????2 + 0,049????3 + e. Hasil penelitian menunjukkan bahwa jumlah peserta dan nilai pekerjaan tender berpengaruh negatif terhadap nilai penawaran pemenang sedangkan lama waktu pekerjaan tender berpengaruh positif terhadap nilai penawaran pemenang. Semua variabel secara simultan berpengaruh terhadap nilai penawaran pemenang.
PENGARUH PROSEDUR PEMBERIAN KREDIT PEMILIKAN RUMAH SUBSIDI DAN GOOD CORPORATE GOVERNANCE TERHADAP KINERJA REALISASI KREDIT DENGAN FASILITAS SUBSIDI BANTUAN UANG MUKA SEBAGAI VARIABEL INTERVENING
Authors: Munaf Tommy
Published: June 2021

This study aims to determine empirically the influence of the procedures for granting credit and good corporate governance on the performance of credit realization by subsidizing down payment assistance as an intervening variable. This study uses a sample of 107 employees at Bank BTN Tanjungpinang Branch. The data obtained were analyzed using "path analysis".

The results of this study are the lending procedure has a direct and significant effect on the performance of credit realization with a path coefficient value of 0.183 and significant at 0.036 sig probability ≤ a = 0.05, good corporate governance direct and significant influence on the credit realization performance with a path coefficient of 0.188 and significant at 0.033 sig probability ≤ a = 0.05, lending procedure direct and significant influence on the subsidy for advance assistance with a path coefficient value of 0.312 and significant at sig 0.000 probability ≤ a = 0.05, good corporate governance direct and significant influence on money aid subsidies face with path coefficient value of 0.333 and significant at sig probability 0.000 ≤ a = 0.05, subsidy of advance cash assistance direct and significant influence on credit realization performance with path coefficient value of 0.641 and significant at sig probability 0.000 ≤ a = 0.05, pr Credit provision procedures have a significant effect on the performance of credit realization through subsidy for advance assistance which is an intervening variable with a coefficient value of 0.199> 0.183 direct coefficient value, good corporate governance has a significant effect on the performance of credit realization through subsidy for advance assistance which is an intervening variable with value coefficient 0.213> 0.188 direct coefficient value.
ANALISIS PREDIKSI KEBANGKRUTAN PERUSAHAAN DENGAN MODEL ZMIJEWSKI PADA PT BENTOEL INTERNASIONAL INVESTAMA Tbk
Authors: Satria Hendy
Published: June 2021

Penelitian bertujuan untuk mengetahui keadaan PT Bentoel International Investama Tbk menggunakan analisis prediksi kebangkrutan metode Zmijewski (X-Score). Metode yang digunakan yaitu deskriptif kuantitatif. Data digunakan adalah laporan keuangan PT Bentoel Internasional Investama Tbk berupa laporan neraca dan laporan laba/rugi tahun 2013-2018. Hasil penelitian menunjukkan bahwa pada tahun 2013 sampai dengan 2015 PT Bentoel berpotensi bangkrut, hal ini terjadi karena pada tahun 2013 sampai dengan 2015 jumlah kewajiban yang dimiliki oleh PT Bentoel lebih tinggi daripada jumlah aset yang dimiliki oleh perusahaan dan ditambah dengan kerugian yang diderita menyebabkan PT Bentoel berada dalam posisi berpotensi bangkrut. Sedangkan ditahun 2016 sampai dengan 2018 PT Bentoel berada dalam posisi sehat. Hal ini terjadi karena perlahan-lahan PT Bentoel mampu menurunkan jumlah kewajibannya sehingga nilai aset PT Bentoel lebih tinggi daripada kewajibannya, meskipun dalam rentang tahun 2016 sampai dengan 2018 PT Bentoel masih mengalami kerugian, namun kerugian yang diderita pada 2017 dan 2018 tidak sebesar pada tahun sebelumnya yang mencapai triliunan rupiah.
Analisis Faktor-faktor yang Mempengaruhi Kepatuhan Wajib Pajak kendaraan Bermotor dengan Sosialisasi Perpajakan Sebagai Variabel Moderasi di Kota Tanjungpinang
Authors: Meifari Vanisa
Published: June 2021

Hasil dari penelitian ini menunjukkan bahwa pengetahuan perpajakan berpengaruh signifikan terhadap kepatuhan wajib pajak, yang ditunjukkan dengan nilai signifikansi 0.008 < 0.05, layanan pajak berpengaruh signifikan terhadap kepatuhan wajib pajak yang ditunjukkan dengan nilai signifikansi 0.007 < 0.05, kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak yang ditunjukkan dengan nilai signifikansi 0.001 < 0.05, sosialisasi perpajakan memperlemah pengaruh pengetahuan wajib pajak terhadap kepatuhan wajib pajak yang ditunjukkan dengan nilai signifikansi 0.007 < 0.05dengan nilai beta dari moderasi bernilai negatif, sosialisasi perpajakan tidak memoderasi pengaruh layanan fiskus terhadap kepatuhan wajib pajak yang ditunjukkan dengan nilai signifikansi o.670 > 0.05 dan sosialisasi perpajakan tidak memoderasi pengaruh kesadaran wajib pajak terhadap kepatuhan wajib pajak yang ditunjukkan dengan nilai signifikansi 0.164 > 0.05
EVALUASI TERHADAP PENYALURAN, PENGELOLAAN DAN PERTANGGUNGJAWABAN PENGGUNAAN DANA DESA DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT DESA PADA PEMERINTAH DAERAH KABUPATEN BINTAN (STUDI KASUS PADA DESA BERAKIT KECAMATANTEL
Authors: Pro Salihi
Published: June 2021

This study aims to compare the mechanism of distribution, management and accountability of the use of village funds in the Government of Bintan Regency with the rules and regulations applicable. The method used in this research is descriptive qualitative method by conducting data collection through observation, literature study and interview with the authorized party.

              Village Funds are funds disbursed by the Central Government to help accelerate development in the villages, help improve the economy in the villages and also help the operational costs of village administration in order to maximize the maximum service for the villagers.

              Regulation of the Minister of Finance No. 93 / PMK.07 / 2015 has clearly set out procedures for the allocation, distribution, use, monitoring and evaluation of village funds. Therefore, village government officials are required to fully understand the prevailing regulations in order to manage, use and account for village funds maximally, correctly and accountable.

              Expenditure accountability is absolute in the use of village funds as a form of administrative and morally accountable. For that every State apparatus using State budget must be accountable properly and accountable.
A ANALISIS PEMAHAMAN, PENERAPAN, DAN KEEFEKTIFAN E-FAKTUR DALAM PELAPORAN PAJAK PERTAMBAHAN NILAI PADA CV. KUAT JAYA MANDIRI TANJUNGPINANG
Authors: Yanto Meidi
Published: June 2021

Abstrak: Wajib pajak diharuskan untuk melaporkan dan mempertanggungjawabkan perhitungan jumlah pajak yang sebenarnya terutang. Bagi Pengusaha Kena Pajak (PKP) diwajibkan untuk melaporkan dan mematuhi peraturan yang telah ditetapkan. Penelitian ini bertujuan untuk menganalisis apakah wajib pajak telah memahami sistem e-faktur dengan baik, bagaimana penerapan dalam melakukan pelaporan Pajak Pertambahan Nilai dengan menggunakan e-faktur dan apakah telah sesuai dengan peraturan perundang-undangan yang ditetapkan, dan apakah sistem e-faktur ini efektif atau tidak dalam pelaporan Pajak Pertambahan Nilai-nya. Objek penelitian penulis telah memahami dengan maksimal mengenai pemahaman sistem e-faktur tersebut, demikian juga dengan penerapan sistem e-fakturnya, dan hasil penelitan menunjukkan sistem e-faktur ini selain efektif, juga sangat efisien.

Kata kunci : E-faktur Pajak, Pajak Pertambahan Nilai, Faktur Pajak Fiktif
PENGARUH PEMANFAATAAN TEKNOLOGI DAN KOMITMEN ORGANISASI TERHADAP TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH DENGAN KUALITAS LAPORAN KEUANGAN DAERAH SEBAGAI VARIABEL INTERVENING PADA PROVINSI KEPULAUAN RIAU
Authors: Sitepu Andres Putranta
Published: June 2021

Penelitian ini bertujuan untuk mengetahui Pengaruh Pemanfaatan Teknologi dan Komitmen Organisasi Terhadap Transparansi Pengelolaan Keuangan Daerah dengan Kualitas Laporan Keuangan Daerah Sebagai Variabel Intervening pada Pemerintah Provinsi Kepulauan Riau. Jenis penelitian dalah deskriptif kuantitatif, tipe data dan sumber data yang digunakan adalah data primer. Metode pengumpulan data dan pengolahan data dilakukan dengan observasi dan kuesioner di Pemerintah Provinsi Kepulauan Riau dengan Populasi dalam penelitian ini berjumlah 124 karyawan. Dalam penelitian ini penulis mendapatkan sample 103 karyawan yang bekerja di bagian keuangan. Hasil analisis menunjukkan bahwa koefisien efek langsung lebih besar dari pengaruh tidak langsung sebesar 0,385> 0,03, sehingga lebih efektif pengaruh langsung dari pada pengaruh tidak langsungnya.

Maka Pemanfaatan Teknologi Informasi berpengaruh signifikan terhadap Transparansi Pengelolaan Keuangan Daerah tidak melalui Kualitas Laporan Keuangan. Atau dengan kata lain Kualitas Laporan Keuangan bukan variabel intervening antara Pemanfaatan Teknologi Informasi terhadap Transparansi Pengelolaan Keuangan Daerah atau bersifat pengaruh langsung. Sedangkan analisis lebih lanjut menunjukkan koefisien pengaruh tidak langsung lebih besar dari pengaruh langsung sebesar 0.043 < 0.067. Komitmen Organisasi berpengaruh signifikan terhadap Transparansi Pengelolaan Keuangan Daerah melalui Kualitas Laporan Keuangan. Atau dengan kata lain Kualitas Laporan Keuangan adalah variabel intervening antara Komitmen Organisasi terhadap Transparansi Pengelolaan Keuangan Daerah atau bersifat pengaruh tidak langsung.
Konsep Akuntabilitas dalam pengelolaan keuangan Masjid (Studi Kasus Pada Masjid Ikhlas Muhammadiyah Pampangan)
Authors: Widyanti Rina
Published: June 2021

KONSEP AKUNTABILITAS DALAM PENGELOLAAN KEUANGAN MASJID (STUDI KASUS PADA MASJID IKHLAS PAMPANGAN NAN XX)

Rina WidyantiFakultas Ekonomi Universitas Muhammadiyah Sumatera BaratRinawidyanti99@yahoo.comDewi Rahmayanti Fakultas Ekonomi Universitas Muhammadiyah Sumatera Baratdewi.rahmayanti,dtr@gmail.com

AbstrakPenelitian ini bertujuan untuk memaknai secara menyeluruh konsep akuntabilitas dalam pengelolaan keuangan masjid. Penelitian ini mengambil objek pada Masjid Ikhlas Muhammadiyah yang berada di kelurhan Pampangan Nan XX Kecamatan Lubuk Begalung Kota Padang. Penelitian ini dilakukan dengan metode Studi Kasus (Case Study) yakni, pengamatan secara detail terhadap obyek atau orang, baik pada satu titik waktu atau beberapa titik waktu. Hasil penelitian menunjukkan bahwa dalam Konteks konstruksi budaya yang diterapkan di Masjid Ikhlas Muhammadiyah Pampangan, akuntansi dapat diterima dengan baik sebagai instrumen yang penting bagi pengelolaan masjid sebagai bentuk perwujudan kejujuran dan pertanggungjawaban.Laporan keuangan masjid dilakukan sangat sederhana. Dengan bentuk, empat kolom yakni uraian, penerimaan, pengeluaran dan saldo. Pelaporannya tidak dilakukan secara konsisten dan periodik. Sejatinya akuntansi dalam prakteknya mendorong transparansi dan akuntabilitas, namun bergeser menjadi instrumen yang mendorong prilaku ibadah yang “ria”. Oleh karena itu diharapkan adanya dillema dalam penerapan transparansi dan akuntabilitas pengelolaan keuangan di masjid Ikhlas Muhammadiyah menuntun pendekatan akuntansi yang khas dalam rangka mendorong perubahan konstruksi budaya di daerah tersebut.Kata Kunci: Akuntabilitas, Pengelolaan Keuangan, Masjid.AbstractThis research aims to thoroughly understand the concept of accountability in the financial management of mosques. This research is taking the object of Masjid Ikhlas Muhammadiyah located in Kelurhan of Nan XX District Lubuk Begalung City Padang. This research is done by case study method, which is the detailed observation of the object or people, either at a time point or some point in time. The results showed that in the context of the cultural construction applied in Masjid Ikhlas Muhammadiyah Pampangan, accounting is well received as an instrument that is important for the management of the mosque as a form of honesty and Accountability. The mosque's financial statements are very simple. By form, four columns are descriptions, receipts, expenses and balances. The reporting is not done consistently and periodically. Indeed, accounting in practice encourages transparency and accountability, but shifts into instruments that encourage the "RIA" of worship. Therefore, it is expected that the Dillema in the application of transparency and accountability of financial management in Masjid Ikhlas Muhammadiyah led a typical accounting approach in order to encourage the change of cultural construction in the area.Keyword: accountability, financial management, the mosque
PENGARUH KONVERGENSI IFRS, KOMPLEKSITAS AKUNTANSI DAN PROBABILITAS KEBANGKRUTAN PERUSAHAAN TERHADAP MANAJEMEN LABA DENGAN GOOD CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERASI
Authors: Wulandari Tiara
Published: June 2021

Penelitian ini bertujuan untuk mengetahui pengaruh konvergensi IFRS, kompleksitas akuntansi, probabilitas kebangkrutan perusahaan terhadap manajemen laba dengan good corporate governance sebagai variabel moderasi. Sampel dalam penelitian ini adalah perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2013-2015. Metode penentuan sampel menggunakan metode purposive sampling. Terdapat 87 perusahaan terpilih sebagai sampel dalam penelitian ini. Teknik analisis yang digunakan adalah moderated regression analysis (MRA). Hasil penelitian ini menunjukkan bahwa (1) konvergensi IFRS berpengaruh negatif terhadap manajemen laba, (2) kompleksitas akuntansi tidak berpengaruh terhadap manajemen laba, (3) probabilitas kebangkrutan perusahaan berpengaruh positif terhadap manajemen laba. (4) komite audit berpengaruh negatif terhadap manajemen laba, (5) komite audit tidak memperkuat pengaruh konvergensi IFRS terhadap manajemen laba, (6) komite audit tidak tidak memperlemah pengaruh kompleksitas akuntansi terhadap manajemen laba, dan (7) komite audit tidak memperlemah pengaruh probabilitas kebangkrutan perusahaan terhadap manjemen laba.
SISTEM INFORMASI PELAYANAN PELANGGAN DAN KEPUASAN PELANGGAN SEBAGAI PREDIKTOR TERHADAP KINERJA PERUSAHAAN PT. PLN (Persero) RAYON TANJUNGBATU
Authors: Afrizon Afrizon
Published: June 2021

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh dari sistem informasi pelayanan pelanggan, kepuasan pelanggan dan dimensi kualitas terhadap kinerja perusahaan. Untuk menjawab permasalahan ini terdapat empat hipotesis yang diajukan yang kesemuanya menunjukkan hasil signifikan terhadap kinerja perusahaan. Hasil analisis menunjukkan secara parsial baik sistem informasi pelayanan pelanggan, kepuasan pelanggan dan dimensi kualitas berpengaruh secara signifikan kinerja perusahaan. Demikian pula secara bersama-sama sistem informasi pelayanan pelanggan, kepuasan pelanggan dan dimensi kualitas berpengaruh signifikan dengan sumbangan determinasi sebesar 66,108%, dengan persamaan regresi yaitu Y = -1,177 + 0,916X1 + 0.230X2 + 0,101X3. Berdasarkan penjelasan tersebut dapat dinyatakan bahwa semakin tinggi sistem informasi pelayanan pelanggan, kepuasan pelanggan dan dimensi kualitas maka semakin tinggi pula kinerja perusahaan PT PLN (persero) Rayon Tanjung Batu. Ini menunjukkan bahwa ketiga variabel dapat menjadi pengaruh yang baik dalam peningkatan kinerja perusahaan.
ANALISIS ANGGARAN BIAYA PRODUKSI SEBAGAI ALAT PENGENDALIAN BIAYA PADA CV. PINANG ADVERTISING TANJUNGPINANG
Authors: Fizal Ranti Utami
Published: June 2021

Tujuan dilaksanakannya penelitian ini adalah untuk menganalisis penyimpangan antara anggaran biaya produksi dengan realisasinya serta peranannya sebagai alat pengendalian biaya. Metode analisis data yang digunakan yaitu metode deskriptif kualitatif serta menggunakan data primer dan sekunder yaitu berupa wawancara dan laporan penyusunan anggaran pada tahun 2019. Kemudian peneliti menganalisis anggaran biaya produksi realisasinya. Berdasarkan dari penelitian menunjukan bahwa pada CV. Pinang Advertising Tanjungpinang pada laporan penyusunan anggarannya dibuat sesederhana mungkin. Hasil dari penelitian menunjukkan bahwa anggaran biaya produksi pada CV. Pinang Advertising Tanjungpinang belum berperan baik dalam pengendalian biaya yang dimana biaya overhead pabriknya dalam penyusunan anggaran terdapat perbedaan selisih anggaran lebih kecil dibandingkan realisasinya (unfavorable).
AKUNTANSI ASET BERSEJARAH: BUKTI DARI KEPULAUAN RIAU - INDONESIA
Authors: Alamsyahbana Muhammad Isa , Satria Hendy , Fauzi Fauzi
Published: June 2021

Penelitian ini bertujuan untuk menentukan aplikasi akuntansi bagi manajemen Museum Sultan Badrul Alamsyah pengakuan, penilaian, penyajian dan pengungkapan laporan keuangan. Melalui riset ini diharapkan memberikan informasi lebih jelas terkait standar akuntansi aset bersejarah.Penelitian ini menggunakan pendekatan kualitatif studi kasus. Data dikumpulkan melalui data primer melalui wawancara responden dan data sekunder dari dokumen pendukung. Hasil penelitian ini menunjukkan bahwa pengakuan aset bersejarah di museum ini tidak memiliki nilai “value” karena tidak mudah menentukan umur atau nilai aset bersejarah tersebut. Praktik akuntansi aset bersejarah di museum Sultan Badrul Alamsyah  masih belum memenuhi standard yang dibuat oleh pemerintah, karena tidak dilakukan penilaian dan penyajian aset bersejarah di catatan atas laporan keuangan.
A Randomized Comparative Trial to Study the effect of Preoperative single shot Epidural with Ropivacaine in Lumbar Laminectomy
Authors: Taksande Karuna , Reddy G. Swathi
Published: June 2021

Background: laminectomy surgeries are usually performed in cases of spinal canal stenosis, disc prolapse etc. It has been reported that the use of regional anesthesia techniques in combination to general anaesthesia has shown better heamodynamic stability intraoperatively, better pain scores and reduced intraoperative blood loss. The present study was conducted to evaluate the efficacy of fusion technique of combining epidural and general anaesthesia in patients undergoing lumbar laminectomies. Aim: To evaluate the efficacy of combined epidural general anesthesia for lumbar laminectomy surgeries with epidural ropivacaine. Materials and Methods: A prospective randomised study was conducted in 100 patients who are scheduled for lumbar laminectomy surgeries belonging to ASA Class I and II age between 40-60 years were randomly allocated into two groups (Group E and Group F) of 50 each. Group E: 12ml of 0.5% Ropivacaine and 50µg fentanyl epidurally. Group F:12ml of Normal Saline and 50µg fentanyl epidurally. The parameters recorded were intraoperative analgesia by heart rate and blood pressure, Rescue analgesia, Blood loss. Results: Intraoperatively requirement of general anesthetics, Heart rate, MBP, Blood loss, is lesser in Group E when compared with Group F. It was observed that longer time to rescue analgesia in group E than in group F. Conclusion: combined epidural general anesthesia with local anesthetic (ropivacaine) with narcotic (fentanyl) is a better technique for anesthetic management of patients posted for lumbar laminectomy. Thus from our study we conclude that combined epidural general anesthesia technique with epidural ropivacaine is a better alternative to general anesthesia providing stable hemodynamics, reducing dose of general anesthetics, less blood loss.
Exploration its Antioxidant and Immunogenic potential of protein: Calendula officinalis and Dianthus chinensis
Authors: Tripathi Abhishekh , Tyagi Shubham , Singh Gurpreet , Ghosh Karishma , Gupta Amit
Published: June 2021

Aim and objective: Pollen is reported in flowers and leaves of various medicinal plants and showed its beneficial effect on human health. The objective of our study is to evaluate the antioxidant effect of flowers (Calendula officinalis and Dianthus chinensis) especially pollen protein and also determining its immunogenic effect against specific protein (typhoid vaccine) antigen in human whole blood samples. Methods: In this study, analytical studies were conducted for estimating the protein content using Lowry test and qualitatively determined through high performance thin layer chromatography (HPLC). In addition, immunological studies were also conducted using pollen protein for evaluating its antioxidant potential (using DPPH (2,2-diphenyl-1-picryl-hydrazyl-hydrate) free radical assay) and determined its immunogenic effect using typhoid vaccine antigen and determining its hemolytic effect in human whole blood samples. Results: This work demonstrated that pollen protein content (determined through lowry test) at higher concentrations exhibited a significant declining in antigen specific T cell proliferation using optimized dose of typhoid vaccine antigen in human whole blood samples. In addition, pollen protein showed antioxidant property as well and does not show any hemolytic effect. Conclusion: The current study showed that pollen protein from Calendula officinalis and Dianthus chinensis possesses antioxidant property and less immunogenic in terms of declining in antigen specific T cell proliferation rate.
Detection of β-lactamase in Clinical samples of Prakasam District,
Andhra Pradesh
Authors: Dasari Venkateswarlu , Pandian Arjun , Ramesh Samiraj
Published: June 2021

The public health complexity globally the pathogenic Enterobacteriaceae are particularly Escherichia coli and Klebsiella pneumoniae, from the hospital samples isolates of E. coli and Klebsiella spp. 520 samples were obtained from patients in prakasam (DT), Coastal Andhra, Andhra Pradesh, India. Identified under clinical laboratory condition, for microbial culture Blood agar and MacConkey agar used and identified for selected pathogens, different biochemical test was tested against microbes. Results are in urine sample examined for this study screened (520), among them culture +ve (250), β-lactamase (33), E. coli (15), Klebsiella (18) and others (217), in blood samples was collected and analyzed (250) culture +ve are (25), β-lactamase (13), E. coli (6), Klebsiella (4) and others (15). Pleural fluids (10) are evaluated among them culture +ve (3), β-lactamase (2), E. coli didn’t observed, Klebsiella (2) and others (1) also obtained (Fig. 6). In synovial fluid samples (10) screened and evaluated among them culture +ve (3), β-lactamase (3), E. coli didn’t observed, Klebsiella (3) and others also didn’t find out. In antibiotic sensitivity test, observed that sensitive to Piperacillin tazobactum and Sensitive to imepenam. Concluded that the urine samples collected and examined in different methods β-lactamase, E. coli didn’t observed, Klebsiella identified and characterized in different confirmatory analysis, use of these antibiotics is compulsory to decrease the extend of these challenging strains.
The effect of Eucalyptol on SOD and IL-10 expression in mice exposed to Methyl methacrylate vapor
Authors: Goenharto Sianiwati , Rusdiana Elly , Salim Sherman , Sudiana I Ketut
Published: June 2021

Methyl methacrylate (MMA) is still widely used in medical, dental and industry. Inhalation is the important MMA occupational exposure route. Previous studies have shown that MMA may cause a wide range of adverse health effects such as hypersensitivity pneumonitis and increase the risk of asthma, nasal symptoms and phlegm. Eucalyptol, an active ingredient containing antioxidants has been shown to be able to inhibit the production of ROS and increase IL-10 anti-inflammatory cytokines. This study was done to determine the effect of eucalyptol on superoxide dismutase (SOD) and interleukin (IL)-10 expression in the airways of mice exposed to methyl methacrylate (MMA). This true experimental laboratory study involved the use of 30 mice as research subjects which were divided into five groups: a normal control group (K0), a positive control group (K1) and three treatment groups that were administered with 5mg, 10mg and 15mg doses of eucalyptol (P1, P2 and P3). The subjects were placed in a glass cage containing 150ppm MMA vapor nebulized with eucalyptol vapor for 120 minutes. The subjects were subsequently terminated and their lung tissue removed. Observation of the expression of SOD and IL-10 was carried out by immunohistochemical examination. MMA exposure significantly increased SOD (p <0.05). Administration of eucalyptol 5mg, 10mg and 15mg can reduce SOD, so that it was not different from K0 group. Only at a dose of 10mg and 15mg, eucalyptol was able to increase the expression of IL-10. It is concluded that Eucalyptol can reduce the expression of SOD and increase IL-10 expression in airway of mice exposed to MMA vapor.
Study the Gold Compound (AuCl4) in KCl using Cyclic Voltammetry by Nano Sensor
Authors: Mohsin Ahmed A. , Muhammed M. Radhi , Wisam H. Hoidy
Published: June 2021

Gold compound AuCl4 used in different medical purpose especially in different diseases such as Arthritis, the study focused on the electrochemical properties of gold compound in an electrolyte (KCl solution) using modified glassy carbon electrode with carbon nanoparticles (CNT/GCE) as a good nanosensor to determine the chemical behavior of gold compound by the oxidation – reduction current peaks as appeared in the cyclic voltammogram at 115 and 500 mV respectively. It was studied in this study the different concentrations, scan rates, pH, and the reliability (stability), also the effect of ascorbic acid on the redox current peaks of the gold compound was studied. The results were discussed to promising the gold compound as a treatment in different disease in an alkaline medium because the Au(IV) compound acts as antioxidant by disappearing current peak of the oxidation and enhanced the reduction current peak.
Catechism of protective potential of Areca catechu in Isoprenaline challenged Wistar rats
Authors: Ansari Abdullah , Mahmood Tarique , Bagga Paramdeep , Ahsan Farogh , Shamim Arshiya , Ahmad Shoaib , Mohammad Shariq , Saba Parveen
Published: June 2021

Areca catechu is an important ancient drug commonly known as Supari in ayurvedic system of medicine. A lot of research work has been done on Areca catechu regarding various cardiovascular disorders such as Hypertension, Arrhythmia but no work has been done to find out its cardioprotective activity. Experimental procedures done on Wistar Albino rats as Normal control group (NC) received 0.5ml of normal saline throughout the study and served as control. Isoprenaline group (ISO) received 0.5ml of normal saline throughout the experimental phase and received Isoprenaline (85mg/kg, s.c.) on 14th and 15th day at a time lapse of 24 hours. Standard group (STD) received Metoprolol (pure) (10mg/kg/day, p.o.) for 13 days and received Isoprenaline (85mg/kg, s.c.) on 14th and 15th day. Test group received Areca catechu extract (100mg/kg/day, p.o.) and (200 mg/kg/day, p.o.) respectively for 13 days and Isoprenaline (85mg/kg, s.c.) on 14th and 15th day. On 16thday animals were sacrificed. The level of marker enzyme in serum as AST, ALT, CK, LDH, Troponin-I have shown significant decrease (P<0.001) in rats pre-treated with Areca catechu when compared to toxic group. Further, histopathological examination showed the reduction of necrosis, edema and inflammation following Areca catechu pre-treatment. Findings revealed that Areca catechu may be a potential preventive and therapeutic agent against the myocardial necrosis associated ischemic heart disease. Thus, the aqueous ethanolic Areca catechu seeds extract could be recommended as a potential cardioprotective drug.
The Effects of Brotowali (Tinospora crispa) Extract on The Number of Macrophage Cells in Wistar Rats (Rattus norvegicus) Suffering from Periodontitis
Authors: Kusumaningsih Tuti , Arundina Ira , Tantiana Tantiana , Devijanti R Rini , Diyatri Indeswati , Mohammed Aljunaid , Raissa Hudayanti Poppy
Published: June 2021

Background: Periodontitis is an inflammatory disease of the periodontal tissues usually provoked by Actinobacillus actinomycetemcomitans (A. actinomycetemcomitans) bacteria. In the periodontitis healing process, macrophages play a significant role in the inflammatory stage. Brotowali (Tinospora crispa) consists of flavonoids that can stimulate periodontitis healing. Methods: Brotowali extract was derived from dried brotowali stems, processed into powder, and macerated with ethanol 80%. After that, the extraction was performed in three different concentrations, which were 25%, 50%, and 100%. five groups of Wistar rats were divided into Healthy wistar rats (control negative) Wistar rats suffering from periodontitis (control positive), Wistar rats suffering from periodontitis treated with 0.1 ml of 25% brotowali extract (treatment I), suffering from periodontitis treated with 0.1 ml of 50% brotowali extract (treatment II), and Wistar rats suffering from periodontitis treated with 0.1 ml of 100% brotowali extract (treatment III). The histological slide of each sample then was made to determine the number of macrophages cells. Results: One-Way ANOVA analysis revealed a notable difference among the groups. Tukey HSD Test (Post Hoc Test) showed no significant difference between (treatment group I) and (treatment group II). Conclusion: Brotowali extract may influence macrophage cells count of Wistar rats caused by A. actinomycetemcomitans bacteria.
Cảm hứng “giải huyền thoại” trong truyện ngắn Bức thư gửi mẹ Âu Cơ của Y Ban
Authors: Phan Thị Thanh Thủy
Published: June 2021

“Giải huyền thoại” là một xu hướng văn học góp phần đưa tác phẩm tiệm cận cảm quan hậu hiện đại với sự phá vỡ trật tự cấu trúc, đem lại một cách cảm nhận hiện thực mới lạ. Từ cảm hứng “giải huyền thoại”, Bức thư gửi mẹ Âu Cơ của Y Ban đã thực hiện xuất sắc sứ mệnh văn chương, phản ánh được những vấn đề “nóng” trong xã hội, thức tỉnh con người, truyền tải được những thông điệp ý nghĩa về cuộc sống. Từ đó, khẳng định cái nhìn mới, tiếng nói mới mà Y Ban mang đến cho văn học nữ Việt Nam hiện đại.
Nghi lễ tống ôn - tống gió của người Việt ở Đồng bằng sông Cửu Long
Authors: Trần Diễm Thùy
Published: June 2021

Nghi lễ tống ôn - tống gió được người Việt ở Đồng bằng sông Cửu Long tổ chức hàng năm nhằm đáp ứng nhu cầu tâm linh của các cộng đồng cư dân gắn bó với kênh rạch và sông nước. Bài viết nhằm tìm hiểu nghi lễ này ở các khía cạnh: nguồn gốc, hành động lễ, ý nghĩa và giá trị văn hóa; kết hợp với việc liên hệ và so sánh những nghi lễ tương tự của các cộng đồng người Việt ở miền Trung, góp phần chứng minh sự gắn bó, xuyên suốt của văn hóa Việt Nam. Với những giá trị mà nghi lễ mang lại cho cộng đồng người Việt ở Đồng bằng sông Cửu Long đã góp phần tạo nên bản sắc văn hóa riêng biệt và khẳng định được sức sống của lễ hội truyền thống trong sự phát triển của xã hội.
Chuyển đổi từ quản lý nhà nước đối với địa phương sang quản trị địa phương ở nước ta hiện nay
Authors: Nguyễn Thanh Bình
Published: June 2021

Bài viết này nhằm làm rõ quan niệm, sự tương đồng và khác biệt giữa quản lý nhà nước đối với địa phương và quản trị địa phương; chỉ ra sự cần thiết phải chuyển đổi từ quản lý nhà nước đối với địa phương sang quản trị địa phương nước ta hiện nay; thông qua phân tích những thành quả đạt được làm tiền đề quan trọng cho quá trình chuyển đổi, và cả những thách thức, từ đó đề xuất các kiến nghị nhằm thúc đẩy nhanh quá trình chuyển đổi. Đóng góp của bài viết này là góp phần đổi mới nhận thức về quản trị địa phương, một lĩnh vực còn mới mẻ về lý luận và thực tiễn ở nước ta, nhưng là xu hướng phổ biến trong cải cách chính quyền địa phương ở nhiều quốc gia trên thế giới.
Nghiên cứu ảnh hưởng của các hiện tượng El Nino và La Nina đến lưu lượng dòng chảy và phù sa sông Mekong tại trạm Cần Thơ và Mỹ Thuận
Authors: Đặng Thị Hà
Published: June 2021

Bài báo này dựa trên các số liệu thủy văn được quan trắc tần suất cao (hàng giờ) về lưu lượng nước và hàm lượng phù sa tại hai trạm thủy văn tại Cần Thơ và Mỹ Thuận từ 2009 đến 2016 đã cho thấy lưu lượng nước và hàm lượng phù sa vận chuyển bởi sông Mekong chịu ảnh hưởng mạnh bởi các biến động của khí hậu. Cụ thể, trong các năm xảy ra hiện tượng La Nina (2010-2011), lưu lượng nước và khối lượng phù sa tăng mạnh (từ 30 đến 55%). Ngược lại, trong các năm chịu ảnh hưởng của El Nino (2015-2016) thì lưu lượng nước và khối lượng phù sa giảm mạnh (từ 20 đến 50%).
Ảnh hưởng của một số công thức dinh dưỡng đến sinh trưởng, phát triển và năng suất của rau xà lách thủy canh nổi
Authors: Thái Hoàng Phúc
Published: June 2021

Nghiên cứu được thực hiện nhằm mục tiêu xác định công thức dinh dưỡng phù hợp cho sự sinh trưởng của rau xà lách trồng trong điều kiện thủy canh nổi. Thí nghiệm được bố trí theo thể thức hoàn toàn ngẫu nhiên một nhân tố, bốn lần lặp lại. Các nghiệm thức bao gồm phân cá (6% N + 2% P2O5 + 2% K2O), phân sinh học kết hợp phân bón lá NPK (16 - 6 - 20 - 2,5 MgO - 11 S - 0,5 B2O3) và 2 công thức dinh dưỡng C và D (được pha tại Phòng thí nghiệm Sinh lý, Trường Đại học Tiền Giang). Kết quả thí nghiệm cho thấy: dinh dưỡng D thích hợp cho sự sinh trưởng của xà lách, cây có các chỉ tiêu sinh trưởng, khối lượng cây (7,29 g/cây), năng suất tổng (0,51 kg/khay) và năng suất thương phẩm (0,43 kg/khay) và các chỉ tiêu phẩm chất tốt hơn các nghiệm thức còn lại. Dinh dưỡng B không phù hợp cho cây xà lách trong điều kiện thủy canh nổi, cây sinh trưởng kém nhất trong các nghiệm thức, khối lượng cây nhỏ (2,64g/cây), năng suất tổng (0,26kg/khay) và năng suất thương phẩm (0,25g/cây) thấp nhất.
Nghiên cứu hành vi điều chỉnh lợi nhuận của các doanh nghiệp niêm yết trong trường hợp thay đổi thuế suất thuế thu nhập doanh nghiệp
Authors: Trương Thùy Vân
Published: June 2021

Với mục tiêu kiểm tra mối liên hệ giữa hành vi điều chỉnh lợi nhuận của doanh nghiệp niêm yết trong trường hợp thay đổi thuế suất, nghiên cứu dựa vào mô hình của Kothari và các cộng sự (2005) để tính toán và kiểm tra hành vi điều chỉnh lợi nhuận của doanh nghiệp niêm yết (tăng, giảm hay không có điều chỉnh lợi nhuận). Kết quả nghiên cứu trên 39 doanh nghiệp niêm yết trong thời gian từ 2007 đến 2015 cho thấy, tất cả các doanh nghiệp đưa vào mẫu đều có hành vi điều chỉnh lợi nhuận. Hành vi điều chỉnh tăng nhiều hơn giảm nhưng quy mô điều chỉnh thấp hơn. Tiếp tục sử dụng mô hình dữ liệu bảng để kiểm tra ảnh hưởng của thay đổi thuế suất đến hành vi điều chỉnh lợi nhuận, kết quả cho thấy việc thay đổi thuế suất có ảnh hưởng đến hành vi điều chỉnh lợi nhuận nhưng bằng chứng đưa ra chưa thật sự rõ ràng.
Thành phần loài cá trong kênh nội đồng tại ruộng lúa trong và ngoài đê bao ở Tri Tôn, Chợ Mới và Châu Phú, tỉnh An Giang
Authors: Đinh Minh Quang , Nguyễn Thị Nhã Ý , Đặng Hòa Thảo , Trần Sỹ Nam , Lâm Thị Huyền Trân , Mai Trương Hồng Hạnh , Hoàng Thị Nghiệp
Published: June 2021

Nghiên cứu được thực hiện từ 08/2018 đến 07/2019 tại 6 điểm thuộc vùng đất cồn, ven sông Hậu và núi đá vôi trong và ngoài đê bao ở Tri Tôn, Chợ Mới và Châu Phú, tỉnh An Giang. Mẫu được thu trực tiếp bằng lưới đáy, lưới dẫn, lưới đăng, chài và gián tiếp thông qua ngư dân ở 3 vụ lúa. Chúng tôi đã định danh được 54 loài cá thuộc 11 bộ và 20 họ. Thành phần loài cá ngoài đê nhiều hơn trong đê ở cả 3 vùng và từng sinh thái. Thành phần loài cá ở Vụ 2 là cao nhất (42 loài), trong khi đó số loài ở Vụ 3 và Vụ 1 lần lượt là 28 và 22 loài. Thành phần loài cá ở khu vực nghiên cứu có thể chịu tác động của các yếu tố tự nhiên và nhân tạo.