bluuebunny/crossref_metadata_2025 huggingface dataset:
Comparison of the Effects of Second Generation Antihistamines and Omalizumab Treatment on Neutrophil / Lymphocyte Ratio, Platelet / Lymphocyte Ratio and Mean Platelet Volume in Patients with Chronic Spontaneous Urticaria with Each Other and with the Control Group
Authors: ARSLAN ZÜLKÜF , BİLAÇ CEMAL
Published: June 2021

ABSTRACT Objective: Studies have shown that neutrophil / lymphocyte
ratio (NLR), platelet / lymphocyte ratio (PLR) and mean platelet volume
(MPV) can be used in CSU to evaluate inflammation marker and response to
treatment. In our study, we aimed to compare the NLR, PLR and MPV values
in the control group and pre-treatment patient groups, and to
investigate the changes with antihistamine treatment and omalizumab
treatment in the CSU patient group and control group. Materials and
Methods: 146 patients who applied to Manisa Celal Bayar University
Dermatology and Venereal Diseases outpatient clinic, with a diagnosis of
chronic spontaneous urticaria, using antihistamine or omalizumab were
included in the study. Results: The neutrophil and NLR values of the
antihistamine and omalizumab treatment group with CSU diagnosis were
found to be significantly higher than the pre-treatment control group,
but there was no significant difference between each other. Platelet
count was found higher and MPV value was found lower in omalizumab group
compare to control group. In the omalizumab group, a significant
decrease in neutrophil count and platelet count was measured at 3rd
months. Conclusion: Neutrophil count, platelet count, NLR values were
higher and MPV values were found to be low compared to the control
group, these values can be used to measure disease activity. After the
treatment, a significant decrease in neutrophil count and platelet count
was detected in the omalizumab group. In addition to its anti-IgE
effect, omalizumab can show its anti-inflammatory effect by reducing the
neutrophil count and platelet count to be within the normal range.
Morphological canalization, integration and plasticity in response to population density in Abutilon theophrasti: influences of soil conditions and growth stages
Authors: Wang Shu , Zhou Dao-Wei
Published: June 2021

Phenotypic integration and developmental canalization have been
hypothesized to constrain the degree of phenotypic plasticity, but there
is little evidence for the relationships among the three processes in
different environments, especially for plants under natural conditions.
To address this issue, we conducted a field experiment by subjecting
plants of Abutilon theophrasti to low, medium and high densities, under
infertile and fertile soil conditions, measured a variety of traits and
analyzed canalization (coefficient of variation [CV]), integration
(coefficient of integration [CI] and the number of significant
correlations of a trait with other traits [NC]), and plasticity (REL
RDPIs and ABS RDPIs) in these traits and their relationships at two
stages of plant growth. Our results showed an increase in mean CV, NC
and ABS RDPIs of traits with density, and the positive correlations
between trait NC and ABS RDPIs became stronger with higher densities but
weaker over time in fertile soil, while correlations among trait CV, NC
and ABS RDPIs became stronger over time in infertile soil. Results
suggested shared or cooperation mechanisms among phenotypic integration,
canalization and plasticity. Soil conditions and growth stage may affect
responses of these correlations to density via modifying plant size and
competition strength. The attenuated canalization and enhanced
integration may be helpful for the production of plasticity, especially
under intense competition.
Mite is Right: A Case of Infected Scabies Masquerading as a Blistering Disorder
Authors: Tameez-ud-din Ahsan , din Asim Tameez ud , Malik Ifrah
Published: June 2021

Scabies may present with unusual features like vesicles, pustules, and
bullae. In the setting of an already burdened health sector, careful
history taking is of utmost importance in order to avoid unnecessary and
expensive investigations to reach a diagnosis.
Il fango e la produzione di biogas: risparmio economico nella gestione degli impianti
Authors: Rinaldi Ana Lucía Russo
Published: June 2021

Attualmente, il trattamento e smaltimento dei fanghi di depurazione
prodotti dai processi a fanghi attivi comportano costi elevati per gli
impianti di trattamento di acque reflue. La necessità di ridurre gli
oneri coinvolti in questi processi con alternative sostenibili ha
condotto alla ricerca di tecnologie innovative per il pretrattamento dei
fanghi. Questo articolo analizza alcune delle opzioni che possono essere
implementate. Principalmente si concentra negli effetti dell’utilizzo di
trattamenti ad ultrasuoni per migliorare la digestione anaerobica dei
fanghi attivi, con conseguente significativa riduzione della produzione
di fanghi e un aumento della generazione di biogas come una fonte di
energia rinnovabile, il quale può essere utilizzato non solo per
compensare i costi intervenenti nel pretrattamento del fango ma anche
per le terze parti. Sebbene studi più approfonditi siano necessari, i
benefici economici ed ambientali son evidenti.
HDL SUBGROUPS AND THEIR PARAOXONASE-1 ACTIVITY IN THE OBESE, OVERWEIGHT AND NORMAL WEIGHT SUBJECTS
Authors: DOĞAN KÜBRA , senes mehmet , KARACA ANARA , KAYALP DAMLA , KAN SEYFULLAH , Gulcelik Nese Ersoz , ARAL YALÇIN , Yucel Dogan
Published: June 2021

ABSTRACT Background: Obesity and overweight are significant public
health problems due to higher risk for coronary artery disease (CAD). It
is very important to determine new predictive markers to identify the
CAD risk in obese and overweight. To this aim, we analyzed HDL-C
subclass and their paraoxonase-1 (PON-1) activity in obese, overweight
and normal weight subjects. Method: 71 newly diagnosed obese, 40
overweight and 30 healthy subjects as a control group were enrolled the
study. Serum lipids levels were determined with enzymatic colorimetric
method. PON-1 activities and HDL-3 levels were determined by
spectrophotometric methods. Non-HDL3-C concentrations were calculated
with the subtraction of HDL3-C from total HDL-C. Results: The mean serum
levels of total HDL-C, HDL3-C, Non-HDL3-C -C and ApoA1 were higher in
control group than obese and overweight groups. There were a
statistically significant difference between obese and control group in
terms of Lp(a), hsCRP and HOMA index. Higher total PON-1, non-HDL3 PON-1
and HDL3 PON-1 activities were found in the control group compared to
obese and overweight groups. Total HDL was weakly negative correlated
with the HOMA index, BMI and waist circumference. There was a weak
negative correlation between non-HDL3-C and waist circumstance.
Conclusion: Abnormal HDL-subgroups pattern and decreased PON-1
activities causes increased risk for CVD in obese and overweight
individuals. Therefore determination of HDL subgroups and their PON-1
activity improves risk prediction compared with measuring total HDL-C
levels and its PON-1 activity alone. Body weight and insulin resistance
appear to have a role in the decreased HDL-C levels and PON-1activity in
obese.
Cardiac and other Presentation and Clinical Outcomes of COVID-19 Pandemic among different ethnic and religious populations in the city of Jerusalem
Authors: Asher Elad , Samuel Tal Y , Yagel Oren , Wolak Arik , Farkash Rivka , Durst Ronen , Ben-Chetrit Eli , Helviz Yigal , Tvito Ariella , Nir-Paz Ran , Amir Offer , Glikson Michael
Published: June 2021

Background: The COVID‑19 pandemic is an ongoing global pandemic.
Jerusalem with its 919,400 inhabitants has a wide variety of
populations, of which 62% are Jews (36% ultra-orthodox; 64%
non-ultraorthodox) and 38% Arabs which were largely affected by the
pandemic. The aim of our study was to understand the different
presentations, course and clinical outcomes in these different ethnical
and cultural groups in Jerusalem in the COVID-19 pandemic. Methods: We
performed a cohort study of all COVID-19 patients admitted between March
9 - July 16, 2020 to the two university medical centers in Jerusalem.
Patients were divided according to their religion and ethnicity into 3
main groups: 1) Ultra-Orthodox Jews; 2) other (non-Ultra-Orthodox) Jews
and 3) Arabs. Results: Six hundred and two patients comprised the study
population. Of them the 361 (60%) were Ultra-Orthodox Jews; 166
(27.5%) non-Ultra-Orthodox Jews and 75 (12.5%) Arabs. The Arab
patients were younger than the Ultra-Orthodox Jews and the
non-Ultra-Orthodox Jews (51±18 year-old vs. 57±21 and 59±19,
respectively, p<0.01), but suffered from significantly more
co-morbidities. Moreover, hemodynamic shock, ischemic ECG changes and
pathological chest x-ray were all more frequent in the Ultra-Orthodox
patients as compared the other groups of patients. Being an
Ultra-Orthodox was independently associated with significantly higher
rate of Major Adverse Cardiovascular Events (MACE) [OR=1.96; 95% CI
(1.03-3.71), p<0.05]. Age was the only independent risk
factor associated with increased mortality rate [OR=1.10; 95% CI
(1.07 - 1.13), p<0.001]. Conclusions: The COVID-19 first
phase in Jerusalem, affected different ethnical and cultural groups
differently, with the Ultra-Orthodox Jews mostly affected by admission
rates, presenting symptoms clinical course and MACE (Acute coronary
syndrome, shock, cerebrovascular event or venous thromboembolism). It is
conceivable that vulnerable populations need special attention and
health planning in time of pandemic, to prevent rapid distribution and
severe morbidity.
T1D Exchange Quality Improvement Collaborative: A Learning Health System to Improve Outcomes for All People With Type 1 Diabetes
Authors: Weinstock Ruth S. , Prahalad Priya , Rioles Nicole , Ebekozien Osagie
Published: June 2021

Medical advances, including the development of
new medications and advanced technologies,
have the potential to improve outcomes for youths and adults with type 1
diabetes, but that potential has not yet been fully realized, particularly in
minority groups and those with low socioeconomic status (SES).
Multi-Clinic Quality Improvement Initiative Increases Continuous Glucose Monitoring Use Among Adolescents and Young Adults With Type 1 Diabetes
Authors: Prahalad Priya , Ebekozien Osagie , Alonso G. Todd , Clements Mark , Corathers Sarah , DeSalvo Daniel , Desimone Marisa , Lee Joyce , Lorincz Ilona , McDonough Ryan , Majidi Shideh , Odugbesan Ori , Obrynba Kathryn , Rioles Nicole , Kamboj Manmohan , Jones Nana-Hawa Yayah , Maahs David M.
Published: June 2021

Continuous glucose monitoring (CGM)
use is associated with improved A1C outcomes and quality of life in adolescents
and young adults with diabetes; however, CGM uptake is low. This article
reports on a quality improvement (QI) initiative of the T1D Exchange Quality
Improvement Collaborative to increase CGM use among patients in this age-group.
Ten centers participated in developing a key driver diagram and center-specific
interventions that resulted in an increase in CGM use from 34 to 55% in
adolescents and young adults over 19–22 months. Sites that performed QI tests
of change and documented their interventions had the highest increases in CGM
uptake, demonstrating that QI methodology and sharing of learnings can increase
CGM uptake.
Dados Pessoais, Privacidade e Democracia: Uma relação contemporânea necessária
Authors: Fredes Andrei Ferreira , Borges Mariana Godinho
Published: June 2021

O presente estudo tem como objetivo aprofundar a relação entre a proteção de dados pessoais, a privacidade e a democracia, principalmente a partir dos desdobramentos recentes que essas temáticas adquirem com a profusão de inúmeros provedores de conteúdo que diariamente coletam e guardam dados e possuem alcance para disseminar informações entre a sociedade. O estudo das temáticas aqui propostas, como a proteção de dados e a privacidade, não é algo necessariamente novo no âmbito da ciência jurídica, mas a relação em sua dimensão objetiva como meio de um aprofundamento da democracia é o ponto central que este trabalho visa dar sua contribuição mais avançada. O objetivo central do estudo é aprofundar a relação entre essa dimensão objetiva da proteção de dados, da privacidade, com a manutenção e aprimoramento das possibilidades democráticas, para tanto a metodologia utiliza-se da revisão bibliográfica sistemática, buscando através do método dialético obter as conclusões esperadas. Desta forma é necessário perceber os Direitos Fundamentais não apenas como liberdades individuais, mas também como possuidores de uma dimensão intersubjetiva que é de fundamental garantia para a manutenção do Estado Democrático de Direito.
A mulher no mercado de trabalho: Trabalho insalubre e Redução de Jornada para cuidado de Filho Deficiente.
Authors: Della Rocca Lady Ane de Paula Santos , Tetzner Daniele Cristina do Carmo Souza , Bortoletto Laryssa Fabre
Published: June 2021

O presente artigo tem como objetivo discutir o trabalho da mulher e as medidas de proteção à maternidade, especialmente no que diz respeito ao trabalho em ambiente insalubre e à jornada da trabalhadora com filhos deficientes. Para tanto, será abordada a luta da mulher pelos direitos conquistados e a evolução dessas conquistas, ressaltando-se o caminho árduo de preconceitos, discriminações e desigualdade de direitos e posição das mulheres em relação aos homens. Ao longo do artigo, destacou-se o duplo papel que a mulher exerce na sociedade, seja como trabalhadora ou como administradora do lar, bem como o papel da maternidade perante o crescimento da participação da figura feminina no mercado de trabalho. Para delimitação do objeto de pesquisa, sem desconsiderar a existência de outras medidas voltadas à proteção do trabalho da mulher e da maternidade no ordenamento jurídico brasileiro, optou-se por analisar, com maior destaque, o trabalho da gestante em local insalubre e a redução de jornada de trabalho para cuidados com filhos deficientes, uma vez que se tratam de medidas que, nos últimos tempos, têm suscitado maiores discussões no campo doutrinário e jurisprudencial. Trata-se de uma pesquisa teórica que adotou a metodologia de revisão de literatura, através do levantamento bibliográfico, da legislação e da jurisprudência. Ao final, busca-se demonstrar a evolução do tratamento dispensado ao trabalho da mulher no país, como decorrência das lutas históricas pela conquista do reconhecimento da igualdade jurídica formal.
Ação civil pública para a defesa de direitos de pessoas privadas de liberdade
Authors: Carvas Felipe
Published: June 2021

A situação carcerária no Brasil encontra-se em total desacordo com o ideal normativo (Constituição, tratados internacionais de direitos humanos e legislação infraconstitucional). Evidentemente, o próprio Poder Público, como detentor da exclusividade do direito de punir poderia, em seu regular exercício, cumprir as normas nacionais e internacionais relativas ao cárcere, propiciando execução da pena em acordo com os objetivos previstos. Mas não é o que acontece. Em razão disso, a pesquisa efetuada na tese busca demonstrar que a ação civil pública pode ser um importante instrumento para a correção do problema, permitindo-se a tutela dos direitos decorrentes da execução penal. Nesse sentido, são analisados os principais direitos relativos ao cumprimento de pena privativa de liberdade como objeto de ação civil pública, que partem desde a Constituição da República, passando por tratados internacionais de direitos humanos e chegando à legislação interna, especialmente a Lei de Execuções Penais. Para tanto, importantes institutos do Direito Processual Coletivo como as partes na ação civil pública, a competência e o Fundo de Direitos Difusos também são lidos à luz desse específico objeto.
IMPROVING THE ENERGY EFFICIENCY OF ARCHITECTURAL SOLUTIONS IN CONTEXT OF CLIMATE CHANGE SCENARIOS
Authors:   Lviv Polytechnic National University, L Shuldan
Published: June 2021

The global climate system shows signs of rapid changes called a Climatic Transition in specialized literature. The article has studied climate trends in territorial (global, macro-climatic, meso-climatic, and micro-climatic) and time limits (historical overview; current state; long-term, medium-term, and short-term prospects). The most probable medium-term forecasts until 2050 have been taken as a basis. The climate data analysis for the previous 60 years has been carried out and continued by our research with linear averaging of data for 2009-2020, the dynamics of main parameters changes on the territory of Ukraine and for Lviv city have been determined. The main requirements for architectural solutions in various climatic conditions have been formulated. Correlation analysis of energy efficiency improvements in architecture and current external micro-climatic conditions has been performed. It has been proposed to make appropriate changes to the regulatory documents.
NATURAL AND CLIMATE FEATURES OF THE RIVER TERRITORIES OF THE CITY OF UZHHOROD AND SPECIFICS OF THEIR DEVELOPMENT
Authors:   Lviv Polytechnic National University, Department of Urban Planning and Design, O Borshovskyi
Published: June 2021

The article examines the natural and climatic features of the region and the city of Uzhhorod, which affect the specifics of the development of near riverside areas. The Uzh River is formed in the mountainous areas of the Carpathians. The functioning of the river ecosystem changes when it reaches the sloping terraces and plains. Anthropogenic pressure of the city causes an increase of problems in the process of its self-reproduction. The development of the city, provided by the Master plan of the city, architectural and planning means and initiatives of the city residents determine the connections and relationships between the main components of the system: river, city and man. Architectural and spatial approaches to the design of a harmoniously integrated system of the river and the city are based on its self-reproduction as part of nature, primarily from a biological standpoint. Also, modern global urban trends in the opening of cities to rivers and the design of new "waterfront" of cities contribute to the cleaning of rivers and landscaping of surrounding areas. In the Master plan of the city of Uzhhorod, the landscape and recreational zones occupy an important place. The zones of the objects of the nature reserve fund are defined to ensure the preservation of unique natural landscapes with special conditions of use. Recreational zones of active entertainment are the urban areas of common use with appropriate objects for active recreation of the citizens as well as community centres. Considering the existing transport connections of Uzhhorod and pedestrian paths to the embankment territories, their location almost in the middle of the city as a coherence of the periphery with the central area of the city, the idea of creating a single system of embankment areas of the city was worked out, which will be interconnected by barrier-free bicycle tracks and pedestrian paths
ARCHITECTURAL AND SCENOGRAPHIC IDEAS OF Y. LYSYK IN EDUCATIONAL DESIGN OF LVIV ARCHITECTURAL SCHOOL (on the example of the activity of the Department of Architectural Environment Design)
Authors:   Department of Architectural Environment Design Lviv Polytechic National University, Viktor Proskuryakov , Oleksii Proskuryakov ,   Department of Design and Fundamentals of Architecture Lviv Polytechnic National University
Published: June 2021

The article highlights educational projects of various types of public buildings made by students of the Department of Architectural Environment Design, under the influence of architectural and scenographic ideas of Y. Lysyk in the late XX and early XXI centuries. Since modern artistic phenomena in the Ukrainian theatre can be most accurately studied during educational-scientific, educational-project and experimental-project educational activities. After the death of Y. Lysyk – he died in May 1991 – the Department began scientific research of his creative activity, the first results of which were simultaneously tested in educational design. At first, it was based solely on the ideas of Lysyk and had a romantic nature. At the turn of the century, works that were of an educational and applied nature began to appear. It was the result of joint creativity of teachers and students, where the Master's ideas were not only borrowed but also developed. These are buildings with theatrical, entertainment, cultural and educational functions for accumulating, storing, and displaying monumental works of scenographic art, etc. Over time, Lysyk's ideas were also developed in applied projects and buildings of teachers of the Department – landscape, puppet, studio, TV-theaters, collapsible stages of entertainment halls. Later on, the ideas of Lysyk developed in applied projects and buildings of architects in other cities of Ukraine – Kyiv, Dnipro, Odesa, Chernivtsi, Lutsk, Chervonograd.
MODIFIKASI BIOSAND FILTER PASIR GUMUK SEBAGAI UPAYA PENGOLAHAN AIR SUNGAI GADJAHWONG YOGYAKARTA
Authors: Kurniawan Ardyan Pramudya , Nahdi Maizer Said , Aisah Siti
Published: June 2021

Air memiliki peranan penting bagi manusia, untuk keperluan sehari – hari (minum, mandi, memasak, pertanian, peternakan, dan mencuci). Bertambahnya jumlah penduduk Yogyakarta setiap tahun, menyebabkan meningkatnya kebutuhan air bersih. Sumber air dapat diperoleh dari air laut, mata air, danau dan air sungai. Penelitian ini bertujuan untuk mempelajari kualitas perairan Sungai Gadjahwong ditinjau dari parameter fisik, kimia, biologis, dan kandungan logam. Metode yang digunakan dalam penelitian ini, yaitu modifikasi biosand filter menggunakan pasir gumuk dirangkai melalui proses penampungan air dan reverse osmosis. Hasil pengujian air dilakukan di laboratorium kimia terpadu Universitas Islam Indonesia, secara fisik perairan dapat menurunkan nilai residu tersuspensi (TSS) 67 mg/L menjadi 21.5 mg/L, dan menurunkan turbiditas (kekeruhan) dari 9.12 NTU menjadi 0.88 NTU. Sedangkan secara kimiawi dapat meningkatkan nilai dissolve oxygen (DO) dari 4.37 mg/L menjadi 5 mg/L; menurunakn kadar Klorida (Cl-) dalam perairan dari 14.1 mg/L menjadi 4 mg/L; dan menurunkan kadar detergen 0,28 mg/L menjadi 0,14 mg/L. Dari penelitian tersebut disimpulkan bahwa modifikasi biosand filter menggunakan pasir gumuk dapat meningkatkan kualitas perairan secara fisik dan kimiawi.
PENERAPAN PEMBELAJARAN BERBASIS PROYEK UNTUK MENINGKATKAN KETERAMPILAN PROSES SISWA PADA MATERI SISTEM SIRKULASI
Authors: Rohayati Tika , Ibrahim Yusuf
Published: June 2021

Penelitian tindakan kelas ini bertujuan untuk mengetahui penerapan model pembelajaran Project Based Learning (PjBl) untuk meningkatkan keterampilan proses siswa (KPS) pada materi sistem sirkulasi. Penelitian dilaksanakan di SMAN 8 Bandung pada semester gasal tahun pelajaran 2019/2020. Subjek penelitian adalah siswa kelas XI IPA-4 berjumlah 36 orang. Metode penelitian adalah metode deskriptif komparatif melalui teknik persentase dan deskriptif komparatif N-gain posttest dan pretest di setiap siklus pembelajaran. Instrumen penelitian menggunakan lembar observasi KPS (non-tes), angket wawancara terbuka (non-tes), dan butir soal KPS dengan jenis soal pilihan ganda dan/atau uraian (tes). Analisis indikator KPS dibatasi pada keterampilan menerapkan konsep, merancang proyek, dan mengkomunikasikan hasil berdasarkan pertimbangan analisis data awal (pra-siklus). Hasil analisis menunjukkan peningkatan pada siklus I, dengan N-gain berturut-turut 0,35 (rendah), 0,26 (rendah), dan (0,26 rendah), serta persentase ketercapaian 60%, 55%, dan 55%. Pada siklus II, berturut-turut N-gain menunjukkan 0,56 (sedang), 0,33 (sedang), 0,33% (sedang), dengan persentase ketercapaian 75%, 65%, 65%. Siklus III menunjukkan N-gain 0,84 (tinggi), 0,56 (sedang), 0,56 (sedang), dengan persentase ketercapaian 85%, 80%, 80%. Disimpulkan model pembelajaran PjBl dapat meningkatkan KPS siswa kelas XI IPA-4 SMAN 8 Bandung.
Pembelajaran fisika berbasis CTL melalui metode eksperimen untuk meningkatkan motivasi dan hasil belajar materi tata surya
Authors: Wati Rosi Yulistia , Ningrat Hadi Kusuma , Didik Lalu A.
Published: July 2021

Penelitian ini bertujuan untuk meningkatkan motivasi dan hasil belajar ranah kognitif peserta didik pada materi tata surya menggunakan model pembelajaran berbasis Contextual Teaching and Learning (CTL) melalui metode eksperimen di kelas VII MTs. Al-Madaniyah Jempong Barat Kota Mataram. Jenis penelitian ini adalah penelitian tindakan kelas (PTK) yang dilakukan dalam 2 siklus. Metode pengumpulan data yang digunakan dalam penelitian ini adalah angket motivasi belajar, tes hasil belajar, lembar observasi aktivitas guru dan aktivitas peserta didik. Hasil penelitian menunjukkan bahwa penerapan pembelajaran fisika berbasis CTL melalui metode eksperimen dapat meningkatkan motivasi dan hasil belajar peserta didik. Hal ini dapat dilihat dari hasil angket motivasi belajar peserta didik mengalami peningkatan dari siklus I persentase motivasi peserta didik dengan kategori sedang mencapai 70%, persentase motivasi peserta didik dengan kategori tinggi mencapai 30%, kemudian pada siklus II mengalami peningkatan persentase motivasi peserta didik kategori sedang mencapai 25%, kategori tinggi dengan persentase 75%. Sedangkan untuk peningkatan hasil belajar peserta didik pada siklus I mencapai nilai rata-rata 57 dengan persentase ketuntasan klasikal 38%, untuk siklus II mencapai nilai rata-rata 71 dengan nilai ketuntasan klasikal 88%.
Upaya Meningkatkan Keaktifan Siswa Dalam Hal Ketepatan Waktu Mengerjakan Tugas Saat Pembelajaran Online Di Masa Pandemi Covid-19
Authors: Sarjino Sarjino
Published: June 2021

This study aims to improve the timeliness of students in collecting assignments on google form for the online method of Light Vehicle Engineering Chassis Maintenance on the subject of Diagnosing Automatic Transmission Damage for Class XII odd semester SMK Wiworotomo Purwokerto Pelajar 2020/2021. The data obtained include data on student learning outcomes tests for each cycle, data from observations of teacher activities and data from observations of student activities. Based on the results of the study it can be concluded that by maximizing the WA group class before and after learning can improve the timeliness of students in doing assignments on the google form material Diagnosing Automatic Transmission Damage Class XII TKRO SMK Wiworotomo Purwokerto Academic Year 2020/2021.

Penelitian ini bertujuan untuk meningkatkan ketepatan waktu siswa dalam mengumpulakn tugas pada google form mata pelajaran Pemeliharaan Sasis Pemindah Tenaga Teknik Kendaraan Ringan metode daring pada materi Mendiagnosis Kerusakan transmisi Otomtais Kelas XII semester gasal SMK Wiworotomo Purwokerto Pelajaran 2020/2021. Data yang diperoleh antara lain tentang data tes hasil belajar siswa setiap siklusnya, data hasil observasi aktifitas guru dan data hasil observasi aktifitas siswa. Berdasarkan hasil penelitian dapat disimpulkan bahwa dengan memaksimalkan WA group kelas sebelum dan sesudah pembelajaran dapat meningkatkan ketepatan waktu siswa dalam mengerjakan tugas di google form materi Mendiagnosa Kerusakan Transmisi Otomatis Kelas XII TKRO SMK Wiworotomo Purwokerto Tahun Pelajaran 2020/2021.
Rancang Bangun Alat Skir Katup Pada Mobil Menggunakan Pemutar Motor Listrik Dengan Pengaturan Dimmer AC
Authors: Pratama Yodi Agus , Purwanto Wawan
Published: June 2021

This research discusses the design of valve skir tool. The purpose of this research is to explain the process of designing and manufacturing as well as testing the valve screw by knowing the ratio of the thickness of the valve margins from the results of the valve clearance. This type of research is development and research, the researcher examines and tests the performance of the tool. The object of this research is to know the ratio of the thickness of the valve margins if the rpm is increased gradually and the time during drilling continues to increase, using the Toyota Corona type 12 R cylinder head and valve. Based on the research that has been done, it can be concluded that the effective rpm and time or rpm and time Recommended for conducting valve inspections is at rpm 5000 minutes to 15, rpm 6000 and rpm 7000 minutes 5. The reason is because at that rpm and time the rotation is stable and from the results of checking the valve there is no leakage.

Penelitian ini membahas tentang rancang bangun alat skir katup. Tujuan penelitian ini adalah menjelaskan proses perancangan dan pembuatan serta melakukan uji coba alat skir katup dengan mengetahui perbandingan tebal margin katup dari hasil penyekiran katup. Jenis penelitian ini adalah pengembangan dan penelitian, peneliti meneliti dan melakukan uji coba kinerja alat. Objek penelitian ini adalah megetahui perbandingan ketebalan margin katup jika rpmnya dinaikkan secara bertahap serta waktu selama penyekiran terus bertambah, menggunakan kepala silinder dan katup Toyota Corona tipe 12 R. Berdasarkan penelitian yang telah dilakukan maka dapat disimpulkan bahwa rpm dan waktu yang efektif atau rpm dan waktu yang direkomendasikan untuk melakukan penyekiran katup adalah pada rpm 5000 menit ke 15, rpm 6000 dan rpm 7000 menit ke 5. Alasannya yaitu karena pada rpm dan waktu tersebut putarannya stabil dan dari hasil penyekiran katup tidak terjadi kebocoran.
Efek Budget Ratcheting Pada Anggaran Pemerintah Kabupaten/Kota Provinsi Sumatera Barat
Authors: Ayu Safitri Annisa , Fitria Sari Vita
Published: June 2021

This research is aimed to know the effect of budget ratcheting in local revenue, balancing funds, and capital expenditures. This study also examines how the effects of budget ratcheting in the relationship between local revenue to regional expenditures. This research is categorized as causative research. The population in this study are all regencies / cities in the province of west sumatra, which are 12 districts and 7 cities. Sampling in this study was conducted using total sampling. The data in this study were sourced from the district / city local government financial statements in west sumatra province in 2014-2018. The data in this study were processed using spss 23. The results of this study indicate that there is a budget ratcheting effect in local revenue, balance funds and capital expenditures. the results of this study also show that local revenue influences regional expenditure and budget ratcheting to weaken the relationship between the two.
Pengaruh Investment Opportunity Set, Pertumbuhan Perusahaan Dan Profitabilitas Terhadap Nilai Perusahaan
Authors: Wulanningsih Srirahayu , Agustin Henri
Published: June 2021

This study was to analyze the Investment Opportunity Set (IOS), Growth, Profitability on firm value. The research object was the entire industrial sector of used in this study are annual reports in property and real estate companies on the indonesia stock exchange (idx) in the period 2014-2018. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained a sample of 36 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that Investment Opportunity Set (IOS), Profitability have a positive influence on firm value and Growth has no influence on firm value.
Pengaruh Faktor Keuangan Dan Karakteristik Pemerintah Daerah Terhadap Financial Distress
Authors: Wulandari Yoli , Indra Arza Fefri
Published: June 2021

This study aims to determine the effect of Financial Factors (Effectiveness Ratios, Efficiency Ratios, And Growth Ratios) and Local Government Characteristics (Financial Independence Of Local Governments, Population, Area, And Audit Opinion) on the Financial Distress on the Districts/ Cities in West Sumatra Province in 2016-2018. The data in this study use secondary from BPK and BPS. The sampling technique uses a total sampling method with a total sample of 19 districts / cities wtih a period of time of 4 years. Analysis of the data using binary logistic regression analysis. The results of this study indicate that (1) ratio of effectiveness has a negative and not significant effect on financial distress, (2) Efficiency ratio has a positive and not significant effect on financial distress, (3) growth ratio has a positive and not significant effect on financial distress, (4) The financial independence of local governments has a negative and not significant effect on financial distress, (5) population has a negative and significant effect on financial distress, (6) Area has a positive and significant effect on financial distress, (7) Audit opinion has a negative and not significant effect on financial distress.
Evaluasi Keberhasilan Sistem Keuangan Desa Menggunakan Delone & Mclean Is Succes Model
Authors: Utmary Nabilla , Agustin Henri
Published: June 2021

This study aims to evaluate the implementation of the Rural Financial System (Sistem Keuangan Desa or SISKEUDES). It also seeks to identify the factors that may effect the user satisfaction and actual use of SISKEUDES at the 55 villages in Pariaman City. The data used in this research is primary data obtained by spread the questionnaires to each villages government. This study using purposive sampling with a sample of 55 village tresuers/SISKEUDES operators. Data analysis technique using SmartPLS ver3.0 processed This study found that information quality has a positive effect on user satisfaction, and system quality, service quality has not effect on user satisfaction, while, user satisfaction also has not effect on actual use of SISKEUDES.
Pengaruh Gender, Pengalaman, Keahlian, Situasi Audit Dan Etika Terhadap Skeptisisme Profesional Auditor
Authors: Raynaldi Rafli , Afriyenti Mayar
Published: June 2021

This study aims to determine the effect of Gender, Experience, Expertise, Audit Situation, and Ethics on the auditor’s professional skepticism. The population in this study is the auditor at the Public  Accountant Office in the City of Padang. The population in Padang City is 7 Public Accountants with 45 auditors. The sample in this study uses the total sampling method because the total population is less than 100, then the entire populaton is sampled. The data used are primary data. Data collection techniques are used by means of Library Studies and Field Research. Data analysis method used is multiple linear regression. The results of this study indicate that gender affects auditor professuonal skepticism, expertise has a significant effect on the accuracy of auditor opinion, the audit situation has a effect on the accuracy of auditor opinion, the audit siuation has a positive effect on auditor skepticism and ethics has a significant effect on auditor skepticism.
Pengaruh Fungsi Audit Internal, Kompleksitas Perusahaan, Dan Risiko Perusahaan Terhadap Fee Audit
Authors: Humaira Iffah , Syofyan Efrizal
Published: June 2021

This study aims to determine the effect of internal audit function, company complexity, and company risk on audit fees. The population in this study were Manufacturing companies listed on the Indonesia stockExchange (IDX) in 2015 to 2018. The research sample was determined using a purposive sampling method, and a total sample of 46Manufacturing companies. The data used is secondary data. Data collection techniques with documentation at www.idx.co.id . The analytical method used is Regression Analysis with Random Effect Model (REM). The results showed that (1) the internal audit function, company complexity, and company risk simultaneously have a significant effect on audit fees, (2) the internal audit function had not significant effect on audit fees, (3) company complexity had a positive and significant effect on audit fees, and  (3) company riskhad not significant effect on audit fees.
Pengaruh Karakteristik Auditor Terhadap Audit Report Lag
Authors: Saputra Daulay Awin , Serly Vanica
Published: June 2021

This study is intended to prove empirically the effect of Auditor Characteristics on Lag Audit Reports. This research is classified as quantitative research with a causative approach. The population in this study is financial sector companies listed on the Indonesia Stock Exchange in 2014-2018. The purposive sampling method is used, so there are 61 financial sector companies obtained as a sample in year 2014-2018. The type of data is secondary data obtained from www.idx.co.id. The analytical method used is multiple linear analysis.The results of this study indicate that (1) The auditor's reputation has a negative and not significant effect on audit report lag (2) Audit tenure has a positive and not significant effect on audit report lag (3) The auditor industry specialization has a positive and not significant effect on audit report lag (4) Auditor switching has a positive and not significant effect on audit report lag.
Pengaruh Manajemen Laba Dan Perencanaan Pajak Terhadap Nilai Perusahaan Dengan Good Corporate Governance Sebagai Variabel Moderasi
Authors: Aulia Hendra Ilham , NR Erinos
Published: June 2021

This research investigate the effect of Earning Manajement and Tax Planning on Corporate Value in Consumer Good companies listed on the Indonesia Stock Exchange in 2014-2018. The type of this research is associative. The population in this study were all consumer good companies listed on the Indonesia Stock Exchange in 2014-2018, and the sample was determined using the purposive sampling method, with 16 sample from 57 consumer good companies. Multiple reggression was used to analysis the data. The result shows that earning management have a negative effect on corporate value. Tax planning have a negative effect on corporate value. Good Corporate Governance cannot moderate the relationship between earning management and tax planning to corporate value.
Pengaruh Jalur Pelaporan Dan Retaliasi Terhadap Niat Seseorang Melakukan Whistleblowing
Authors: Assari Lisa , Dwita Sany
Published: June 2021

This study aims to examine the effect of reporting pathways and retaliation on someone's intention to do whistleblowing. The population in this study is the Employees of the Regional Finance Agency of West Sumatra Province. The first hypothesis of this study is that individuals who deal with anonymous reporting channels will be more likely to show whistleblowing than individuals who face non-anonymous reporting pathways and the second hypothesis is individuals who face low retaliation potential will be more likely to show intention to do whistleblowing than individuals who face high retaliation potential. Experimental research with a 2 x 2 factorial design was conducted. 80 employees of the West Sumatra province's financial services have contributed to the experiment. One Way ANOVA is used in hypothesis testing. The results showed that the reporting path did not significantly influence the intention to conduct whistleblowing with the significance value from the One Way ANOVA analysis test of 0.29> 0.05. Retaliation has no significant effect on whistleblowing intentions, with the significance value of the One Way ANOVA analysis test being 0.73> 0.05.
Pengaruh Kompetensi, Independensi, Dan Etika Auditor Terhadap Kualitas Audit Aparat Inspektorat
Authors: Widiya Witta , Syofyan Efrizal
Published: June 2021

The purpose of this study was to analyze the effect of competency, independence, and auditor ethics on audit quality in Inspectorate Office. Type of this research is a quantitative researh. The population in this study were auditors in inspectorate office West Sumatera province with 35 samples taken. The technique of sample collection is total sampling method. The sources of the data of this research is the primary data. The technique of the data collection is questionnaires. The data were analyzed using multiple regression analysis using SPSS version 25. Data analysis methods used in this study are multiple linier regression analysis, with audit quality as the dependent variabel, competency, independence and auditor ethics as the independent variabel. This result of the reseacrh support the third hypotheses, where the research shows that auditor ethics has an effect on audit quality of examiners at the inspectorate West Sumatera province. The results also show that competency and independence have no effect on audit quality of examiners at the inspecorate West Sumatera provinsi.
Pengaruh Kecerdasan Emosional Dan Ethical Sensitivity Terhadap Persepsi Etis Mahasiswa Sebagai Calon Akuntan
Authors: Irmas Ferdian Ridho , Afriyenti Mayar
Published: June 2021

This study wanted to determine the ethical perceptions of students from the individual side of accounting students at FE UNP, namely from the emotional intelligence and ethical sensitivity of students. The author makes students the object of research because an accountant's ethical perceptions can also be influenced by several factors. One of them is external factors, namely the environment. The environment affects the formation of a person's character so that it affects their behavior. This research is classified as a causative research. The population used in this study were accounting students at the Padang City College. Samples were taken using purposive stratified sampling technique. Where is the sampling by taking samples of people selected by the author according to specific characteristics and certain characters. The analysis used in this study is multiple linear regression analysis used in this study is to use the SPSS 21 computer program. . The results of this study are that emotional intelligence has a positive effect on students' ethical perceptions as prospective accountants and ethical sensitivity has a positive effect on students' ethical perceptions as prospective accountants.
Pengaruh Reputasi Underwriter, Reputasi Auditor, Dan Ukuran Perusahaan Terhadap Underpricing Perusahaan Yang Melakukan Initial Public Offering (IPO) di BEI
Authors: Syofian Ary , Sebrina Nurzi
Published: June 2021

The purpose of this research is to examine the effect of underwriter's reputation, auditor reputation, and firm size on underpricing. This research is classified as causative research with a quantitative approach. The population are IPO companies listed on the Indonesia Stock Exchange period of 2014 to 2018. By using the purposive sampling method, there were 83 companies as the research’s sample. The type of data used is secondary data obtained from the official site of the Indonesia Stock Exchange and the company's official website. The Hypothesis were tests using multiple linear regression analysis. The results indicate that the underwriter's reputation has a significant negative effect on underpricing level, and the auditor's reputation and firm size has not effect on underpricing.
Pengaruh Intellectual Capital dan Corporate Governance Terhadap Kinerja Keuangan
Authors: Ramadhani Aulia , Agustin Henri
Published: June 2021

The aim of this study was to analyze the influence of intellectual capital, board of commissioners, independent board of commissioner and frequency of commissioners meeting on financial performance. The data used in this study are annual reports In BUMN companies listed on the indonesia stock exchange (idx) in the period 2015-2019. The method of taking data samples using purposive sampling method based on certain criteria. Based on the retrieval method obtained a sample of 21 companies. Hypothesis testing in this study uses multiple linear regression analysis. The results show that frequency of commissioners meeting has no influence on firm value and intellectual capital, board of commissioners and independent board of commissioners have a positive influence on financial performance.
Pengaruh Dana Alokasi Umum (DAU), Pendapatan Asli Daerah (PAD), dan Dana Bagi Hasil (DBH) Terhadap Belanja Modal dengan Sisa Lebih Pembiayaan Anggaran (SILPA) sebagai Variabel Pemoderasi pada Pemerintah Provinsi se-Indonesia Periode 2015-2019
Authors: Yuliantoni Syofyan , Arza Fefri Indra
Published: June 2021

This study aims to determine the effect of General Allocation Fund (DAU), Regional Original Income (PAD), and Revenue Sharing Fund (DBH) on Capital Expenditures with Excess Budget Financing (SILPA) as a Moderating Variable in Provincial Governments throughout Indonesia 2015-2019. The data use in this study is the report on the realization of APBD for the 2015-2019 fiscal year which is available on the DJPK website. The population and sample in this study ara all provincial governments in Indonesia consisting of 34 provinces from 2015-2019 with a total of 170 data. Hypothesis testing in this study uses the Moderated Regression Analysis (MRA) test. The result showed that DAU had a significant effect on capital spending, PAD and DBH had no effect on capital spending, SILPA does not moderate DAU, PAD, and DBH on capital expenditures.
Pengaruh Strategi Bisnis, Financial Leverage Terhadap Manajemen Laba Dengan Corporate Governance Sebagai Variabel Moderasi
Authors: Wanri Husnaini Dwi , NR Erinos
Published: June 2021

This study aims to examine the effect of business strategy and financial leverage as moderated by corporate governance in predicting real earnings management. This type of research is a causal association with a quantitative approach. The population used in this study are all manufacturing companies listed in Bursa Efek Indonesia 2016-2019. The sampling technique in this study using the purposive sampling technique, there are 80 manufacturing companies used as research samples. The business strategy variables are measured by the cost leadership strategy model for the current year. Earnings management variables are calculated by aggregating the triggering factors for earnings management, namely sales manipulation, overproduction, and discretionary spending. The leverage variable is calculated by the ratio of debt to assets and the moderating variable is measured by the proportion of share ownership by the managerial party. The data used in this study is secondary data obtained from the company's financial statements obtained from the official website of the Indonesia Stock Exchange and the official website of each company. The analytical method used is the multiple regression method which is processed using the SPSS 16 application. The results show that business strategy, financial leverage has a significant positive effect on real earnings management, CG can increase or weaken the relationship between business strategy, leverage on real earnings management but not significantly
Pengaruh Faktor Keuangan Dan Faktor Non Keuangan Terhadap Kinerja Pemerintah Daerah
Authors: Sundari Nadila , Arza Fefri Indra
Published: June 2021

This study aims to provide empirical evidence about the influence of financial factors (Size,Wealth, Intergovermental Revenue, Leverage and Capital Expenditures) and non-financial factors (Population, Legislative Size, Service Period and Age of Regional Heads) on the performance of local governments in Indonesia. evaluation of the performance of local government administration (EKPPD) as the main source. The population used in this study is the district / city government in 2018 consisting of 415 districts and 93 cities in Indonesia. The research sample was taken using purposive sampling method, the total sample obtained was 39 data. The results showed that the variables size, wealth, intergovernmental revenue, leverage, capital expenditure, legislative size, tenure of regional heads and age of regional heads had no effect on local government performance, while population had an effect on local government performance in Indonesia.
Pengoptimalan Akuntanbilitas Tanggung Jawab Sosial dan Lingkungan (TJSL) pada Perusahaan Tambang di Indonesia
Authors: Wijaya Reza Hening , Rani Utpala , Khabibah Nibras Anny
Published: June 2021

This descriptive research aims to depict the extent to which mining companies in Indonesia are trying to be accountable for the implementation of social and environmental responsibility. The identification results of 15 coal mining companies’ annual reports of show that most companies rely on qualitative explanations to provide confidence to stakeholders about their behavior towards the environment and society. The lack of companies that disclose quantitative aspects and the relevance of social and environmental responsibility activities can indicate a lack of seriousness by the company in realizing its promise to preserve nature and improve the lives of the surrounding communities Keywords: Green Accounting; CSR; Accountability; Coal Mining Corporations