bluuebunny/crossref_metadata_2025 huggingface dataset:
Kepuasan Masyarakat terhadap Pelayanan Publik pada UPTD. Pelayanan Pajak dan Retribusi Daerah Provinsi Bali
Authors: Purnawati Ni Kade Sri , Sujana I Nyoman
Published: July 2021

This study aims to determine community satisfaction with public services seen from the indicators of requirements, procedures, completion time, costs/tariff, product specifications for service types, executive competence, executor behavior, complaint handling, suggestions and input, facilities and infrastructure and the overall community satisfaction index. The number of samples taken was 399 respondents with accidental sampling technique. Methods of data collection using questionnaires, interviews, and documentation. The data analysis technique uses descriptive data analysis. The results of the research show that the requirement indicators get a good category, procedure indicators get a good category, completion time indicators get a bad category, cost/tariff indicators get a good category, service type specification product indicators get a good category, executor competency indicators get a good category, indicators the behavior of the implementer is in a good category, the indicators for handling complaints, suggestions and inputs are in good categories, indicators for facilities and infrastructure are in good categories, the overall community satisfaction index is in good categories.
Persepsi dan Pemahaman Pelaku Usaha Terhadap Pentingnya Laporan Keuangan pada UMKM
Authors: Santiago Mohammad David , Estiningrum Sri Dwi
Published: July 2021

This study aims to see the perceptions and understanding of entrepreneurs of Micro, Small and Medium Enterprises (MSMEs) on the importance of financial reports." This research is a type of quantitative descriptive research. This study uses primary data obtained from the results of a questionnaire distributed to 70 MSME actors in the famous Tulungagung Regency in 19 Districts. The results showed that MSME actors in Tulungagung Regency have shown good perceptions as evidenced by the results of the research that on average reports are ready to prepare financial reports in a business, including to see business development, support business interests such as tax interests and the interest of applying for credit to the bank. as additional capital. Good perceptions of these students by experience or experience running a business and educational background. However, the understanding of MSME actors in Tulungagung still needs to be improved because there are still business actors in Tulungagung who do not see how to prepare financial reports according to standards that support them to help financial reports, this is due to the factor of human resource competence built by educational background. There are some business actors who do not know the concept of journalizing transactions, even though this is the basis for preparing financial reports.
Pengaruh Profitabilitas dan Likuiditas Terhadap Struktur Modal Pada Perusahaan Retail Trade Yang Terdaftar di BEI
Authors: Ramadani Alviyah , Cipta Wayan , Widiastini Ni Made Ary
Published: July 2021

This study aimed at examinizing the effect of: (1) The Profitability and Liquidity on Capital Structure, (2) The Profitability on Capital Structure, (3) The Liquidity on Capital Structure in Retail Trade companies listed in Indonesian Stock Exchange. The research design uses a causal and effect relationship. The subjects used in this study were Retail Trade companies has listed in Indonesian Stock Exchange. The object of this study was profitability, liquidity and capital structure. The population of Retail Trade companies listed on the Indonesia Stock Exchange is 25 companies and those who submit the reports are 22 companies. The data collected by document recording, then analyzed by multiple linear regression analysis. The results of this study showed that: (1) Profitability and Liquidity had a significant effect on the Capital Structure with a contribution, (2) Profitability had a significant negative effect to the Capital Structure, (3) Liquidity had a significant negative effect on the Capital Structure.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan Perpajakan dan Kualitas Pelayanan Fiskus Terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Hotel di Kabupaten Buleleng
Authors: Putra Kadek Vanny Panji , Sujana Edy
Published: July 2021

This study aims to determine the effect of taxpayer awareness on taxpayer compliance, tax knowledge on taxpayer compliance, and the fiscus service quality on taxpayer compliance. This research is a quantitative research with the number of respondents as many as 35 employees of the financial division of hotels in Buleleng Regency. Data obtained by distributing questionnaires directly. The sample technique used is purposive sampling. The data used are primary data in the form of respondents' answers and processed using SPSS 20 for windows. The results showed that taxpayer awareness had a positive and significant effect on taxpayer compliance, tax knowledge had a positive and significant effect on taxpayer compliance and fiscus service quality had a positive and significant effect on taxpayer compliance.
Pengaruh Perputaran Kas dan Perputaran Piutang Terhadap Profitabilitas Pada Perusahaan Sub Sektor Perkebunan di BEI
Authors: Ratnasari Dwi Putri , Cipta Wayan
Published: July 2021

This study aims to examine the effect of (1) cash turnover and accounts receivable turnover on profitability, (2) cash turnover on profitability, (3) accounts receivable turnover on profitability in plantation sub-sector companies. The research design used is causal quantitative. The research subjects were plantation sub-sector companies listed on the Indonesia Stock Exchange and the objects were cash turnover, accounts receivable turnover, and profitability. Data were collected by documents recording, and analyzed by multiple linear regression analysis. The results showed that (1) cash turnover and accounts receivable turnover had a significant effect on profitability, (2) cash turnover has a positive and significant effect on profitability, (3) accounts receivable turnover has a positive and significant effect on profitability, this means that overall the size of the company's profitability is influenced by cash turnover and accounts receivable turnover.
Pengaruh Rasio Aktivitas dan Likuiditas Terhadap Profitabilitas Pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia
Authors: Tasya Ni Putu Indah Pradina , Cipta Wayan
Published: July 2021

Penelitian ini bertujuan untuk menguji pengaruh rasio: (1) aktivitas dan likuiditas terhadap profitabilitas, (2) aktivitas terhadap likuiditas, (3) aktivitas terhadap profitabilitas, dan (4) likuiditas terhadap profitabilitas pada perusahaan manufaktur sub sektor food and beverage. Desain penelitian yang digunakan adalah kuantitatif kausal. Subjek penelitian adalah perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia dan objek penelitian adalah rasio aktivitas, likuiditas dan profitabilitas. Data dikumpulkan dengan pencatatan dokumen, dan dianalisis dengan analisis jalur (path analysis). Hasil penelitian menunjukkan bahwa (1) rasio aktivitas dan likuiditas berpengaruh terhadap profitabilitas (2) rasio aktivitas berpengaruh positif terhadap likuiditas (3) rasio aktivitas berpengaruh positif terhadap profitabilitas (4) likuiditas berpengaruh positif terhadap profitabilitas
Analisis Pendapatan Pengemudi Ojek Online Pada Masa Pandemi Covid-19 di Kota Salatiga
Authors: Mallo Heber Andrew Riyan , Nugroho Paskah Ika
Published: July 2021

Go-Jek is an online-based transportation service provider that uses an accounting information system. Physical distancing is applied to reduce the spread of the coronavirus by the government which has an impact on the transportation sector. The purpose of this study was to analyze the income of Go-Jek company online drivers in the city of Salatiga during the COVID-19 pandemic with two main services during the pandemic, GoRide and GoFood. This study involved 20 Go-Jek drivers who were interviewed, 10 drivers for GoRide services and 10 drivers for GoFood services. The results showed that even though the COVID-19 pandemic caused a decrease in income for drivers, GoRide service drivers did not experience a significant decrease compared to GoFood service drivers.
Pengaruh Efektivitas Penggunaan Dana BPUM, Penggunaan Software Akuntansi, dan Human Capital Terhadap Kinerja Usaha Mikro (Studi Pada Usaha Mikro Penerima Dana BPUM di Kecamatan Buleleng)
Authors: Malini Komang Tri Widya , Herawati Nyoman Trisna
Published: July 2021

This research aimed at gaining empirical evidences on the effect of the effectiveness in using BPUM funds, use of accounting software, and human capital on micro business performance. This research was a causality quantitative research with the primary data collected from questionnaires and measured with likert scale. The population of this research were micro businesses that receive BPUM, which are recorded at Bank BRI Kanca Singaraja as many as 6970 micro businesses. The sampling technique used purposive sampling and obtained the number of samples as many as 100 micro enterprises. The technique of analysing data applied was multiple linear regression analysis using SPSS 16.0 for Windows. The results of this research indicate that partially the effectiveness in using BPUM funds, use of accounting software, and human capital had a positive and significant effect on the micro business performance.
Contextual Teaching And Learning Assisted With School Environmental Media Affect The Science Knowledge Competency Of Grade IV Elementary School
Authors: Okayanti Gusti Ayu Made , Semara Putra DB.Kt.Ngr.
Published: July 2021

The lack of passionate learning makes students' science year low, as evidenced by the average score of students in science knowledge getting grades under the Minimum Completion Criteria. This study aimed to determine the significant influence of contextual teaching and learning approach assisted by school environment media on the competence of science knowledge of grade IV elementary students. This research was classified as pseudo experimentation using a non-equivalent control group design. The population was all grade IV students, with a total of 482 students. Sampling was using cluster random sampling technique. The sample group selected was grade IVB as many as 33 students as an experimental group and as many as 31 grade IV students as a control group. Data collection tools were used in the form of IPA knowledge competency tests. Posttest data. The science knowledge competency is analyzed using a t-test with polled variance formula. The experiment group's average post-test value was 82.42, and the average post-test value of the control group was 74.90. The t-test analysis obtained tcount = 3,831 and at the level of significance 5% and df = 62 obtained ttable  = 2,000. Because tcount  > ttable then H0 is rejected (failed to accept). Related to the analysis results can be concluded contextual teaching and learning approach assisted by the school environment media significantly affects the competence of science knowledge grade IV elementary school students.
The Contribution of Family Environment and Learning Motivation Toward Students 'Learning Outcomes in Online Learning
Authors: Rahmadian Rahmadian , Maksum Hasan
Published: July 2021

This study aims to measure the contribution of the family environment and learning motivation on students' learning outcomes in class XI ICT subjects. This type of research is quantitative through a correlational approach. The population of this research was all students of class XI which consisted of 4 classes with a total of 101 students. Sampling in this study was carried out by proportional random sampling with the Slovin formula of 81 respondents. The data collection instrument used a questionnaire using a Likert scale, data analysis techniques including simple regression and multiple regression. The results showed that (1) the family environment contributed to learning outcomes by 34.2%; (2) Motivation to learn contributes to learning outcomes by 33.6% and (3) Family environment and learning motivation together contribute to learning outcomes by 44.3%. Thus, the family environment and learning motivation contribute together to student learning outcomes in ICT subjects.
The Effect of Blended Learning Based on The Problem-Based Learning Model Assisted by Puzzle Media on The Critical Thinking Skills of Fifth Grade Students on Ecosystem Themes
Authors: Hasna Hanifah Rizki , Fajriyah Khusnul , Saputra Henry Januar
Published: July 2021

The low competence of natural Science caused by using a learning model that is less than optimal makes it difficult for students to understand the learning material. This study aims to analyze the effect of blended learning based on a problem-based learning model assisted by puzzle media on the critical thinking skills of fifth-grade students on the ecosystem theme of SDN 03 Pegundan. This type of research is an experimental study using a pre-experimental design in the form of a one-group pretest-posttest design. The number of samples in this study was all students of class V SDN 03 Pegundan, totaling 26 students using saturated sampling type. Data collection in this study was obtained through interviews, tests, and documentation. The data analysis technique in this research is quantitative statistical data analysis techniques. This study obtained t-test results obtained t count > t table,  8.829> 1.706 and the results of hypothesis testing which stated that there was an effect of learning motivation,  the regression test, the result was 62.1%. Based on the results of this analysis, it can be concluded that there is an effect of blended learning based on a problem-based learning model assisted by puzzle media on the critical thinking skills of fifth-grade students on the ecosystem theme of SDN 03 Pegundan.
The Effectiveness of Online Learning Based on The Complete Sentence Model on Student Learning Outcomes on Theme 2 Sub-Theme 1 in Second Grade Writing Skills
Authors: Asri Reni , Kiswoyo Kiswoyo , Fajriyah Khusnul
Published: July 2021

Children's language skills are a problem that needs attention because many children are not yet able to write and use good and correct language. The purpose of this study was to analyze the effectiveness of online learning based on the complete sentence model on student learning outcomes in Theme 2 Playing in My Environment Sub-theme 1 Playing in the Home environment writing skills for class II. This type of research is experimental research with a research design that is pre-experimental designs. The study population was class II consisting of 28 students for the 2020-2021 school year. The sample taken was class II students consisting of 28 students using nonprobability sampling techniques. In this study, the data analysis technique used is quantitative statistical data analysis techniques. The results showed that the score of the t-test showed that the results of the calculation of the score data of students with t count = 1.717804 with a price of t table = 1.701113, then t count> t table. This research concludes that there is a significant increase, so online learning based on the complete sentence model is effectively used for student learning outcomes in theme 2 Playing in My Environment Sub-theme 1 Playing in the Home environment writing skills class II.
Developing an Interactive Digital Handout for Momentum and Impulse Material Physics in High Schools
Authors: Pahlawan Ridho , . Ismet , . Syarifuddin
Published: July 2021

Understanding physics lessons is generally caused by the lack of innovative teaching materials that facilitate learning. This study aims to develop interactive digital material on momentum and impulse physics in high schools. This research is development research using the Allesi and Trollip development model. This research and development procedure goes through 3 stages, namely planning, design, and development. The techniques used to collect data were observation, interviews, and tests. The instrument used in collecting data was a questionnaire. The subjects of this study were tenth-grade senior high school students. The techniques used to analyze the data are qualitative and quantitative analysis. The study results were the average learning outcome before being given an interactive digital handout display of the momentum and impulses of physics material was 48.93. Then the educators taught using interactive digital physics handouts using the articulate storyline application to increase the average score of students’ cognitive learning outcomes to 81.27. The increase in the average score of students was measured using the N-gain score, and the result was 0.70 in the moderate category. It can be concluded that e-learning tools have been tested effectively to improve student learning outcomes. This research implies that the developed e-learning tools can be used to help students in learning.
Analysis of Problem-Solving Skills of Vocational Teacher Candidates in Terms of Several Variables
Authors: Anwar Muhammad
Published: July 2021

The learning strategy applied so far is still not optimal to develop students' thinking skills. Learning that includes problem solving skills to students as teacher candidates have not yet substantially implemented. This research aims to find learning methods that can improve students' thinking skills as teacher candidates, especially problem solving skills. This research was conducted using a descriptive type of general survey method. Using Slovin formula and 5% error, a sample of 340 students was proportionally selected from 2289 students as a population. Data collection using a problem solving skills questionnaire that rearranged based on the concept of the simplexity thinking process Basadur. However, this study shows that there are significant differences (p<0.05) from problem solving skills based on the level of satisfaction of teacher candidates to the learning methods implemented by lecturers. However, there were no significant differences in problem-solving skills based on course, gender, middle school background, and year of admission (p>0.05) after analyzed with one-way ANOVA. This study shows that satisfaction with learning is in line with the problem-solving skills of teacher candidates. Therefore, it is important for institutions that produce vocational teacher candidates to teach problem solving skills and maintain their level of satisfaction in the learning process.
Determinan Tax Avoidance: Bukti Empiris pada Perusahaan Publik di Indonesia
Authors: Sumartono Sumartono , Puspasari Indah Wahyu Tri
Published: July 2021

This study aims to examine and analyze the variables that influence companies to undertake tax avoidance efforts, such as profitability, leverage, firm size, audit committee and executive character variables based on relevant empirical data. Research analysis on a sample of manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2014-2019 that supports our hypothesis. With the number of observations observed as many as 55 companies. The results showed that three variables had a significant positive effect, namely Leverage (DAR), Audit Committee (KA), and Executive Characteristics (KE), then one other variable had a significant negative effect, namely the Profitability (ROA) variable, while the last variable did not have a significant negative effect. the effect on tax avoidance is the variable company size (SIZE) on tax avoidance. This article adds to the study of the effect of profitability, leverage, firm size, audit committee, and executive characteristics on tax avoidance and has implications for corporate management and policy makers.
Tekanan, Kesempatan, dan Rasionalisasi Pemicu Tindakan Kecurangan (Fraud) pada Perusahaan
Authors: Suwena Kadek Rai
Published: July 2021

The purpose of this study is to determine the effect of pressure, opportunity, and rationalization on fraud. The research design is causal quantitative research. The sample of this study was determined by purposive sampling technique by 42 respondents. Data collection methods used were questionnaire and interview. Data analysis techniques using multiple linear regression analysis. As for the results of this study show that (1) the pressure, opportunity, and ratinalization have a positive and significant effect on fraud. (2) Pressure has a positive and significant effect on fraud. (3) The opportunity to have a positive and significant effect on fraud. (4) Rationalization has a positive and significant effect on fraud.
Pengaruh Penerapan Whistleblowing System terhadap Tindak Kecurangan dengan Independensi sebagai Moderator
Authors: Pramudyastuti Octavia Lhaksmi , Rani Utpala , Nugraheni Agustina Prativi , Susilo Ghina Fitri Ariesta
Published: July 2021

Acts of fraud and corruption are still the main problems in Indonesia. This country needs a new method, namely a whistleblowing system or a violation reporting system as an early detection that minimizes fraud. This study aims to investigate the moderating effect of auditor independence on the relationship of whistleblowing systems and fraud. Data was collected employing surveys and interviews with auditors and Supervisors for the Implementation of Government Affairs in the Regions (P2UPD) at the Provincial Inspectorate X. Data analysis was carried out using moderated regression analysis (MRA) and the test results indicated that there was anecdotal evidence that auditor independence weakens the effect whistleblowing system implementation on the intensity of fraud that can be found by the auditor. This indicates that auditors who have high independence tend to ignore the existence of the whistleblowing system to find fraudulent acts.
Computed tomography in diagnostics of Mounier-Kuhn syndrome
Authors:   Ryazan State Medical University, Aftaeva E.V. ,   Regional Clinical Hospital, Kazakova S.S. ,   Ryazan State Medical University, Krylova E.A. ,   Ryazan State Medical University, Pletneva I.A. ,   Regional Clinical Hospital
Published: July 2021

The article presents a clinical case of tracheobronchomegaly (Mounier-Kuhn syndrome). This is a congenital malformation characterized by dilatation of trachea and major bronchi due to underdevelopment of elastic and muscular elements of the tracheobronchial tree. The first manifestations appear as symptoms of recurrent bronchitis. A full-scale clinical picture in most cases appears at the age of 20-40, when infection adds, periodic recurrences become more frequent, and respiratory failure gradually builds up, which is associated with impairment of draining function of bronchi, and further leads to purulent bronchitis, bronchiectasis and pneumosclerosis. Traditional chest X-ray has limited capacities and cannot be used for diagnosis of Mounier-Kuhn syndrome, which is demonstrated in the described case. Thus, a female patient for a long time was observed for tracheobronchitis, but the conducted treatment did not give any significant improvement. Conclusion. Mounier-Kuhn syndrome is a rather rare pathology that can be diagnosed with multislice X-ray computed tomography permitting to more distinctly localize the pathological process and to determine its spread, dimensions of trachea and major bronchi in different anatomical planes, the condition of the neighboring tissues and structures and existence of complications. Also of importance is bronchoscopy that permits to identify alterations of bronchial mucosa in tracheobronchomegaly.
SELÇUKLU MİMARİSİ ÜZERİNE BİR İNCELEME
Authors: SOOFIZADEH Abdolvahid
Published: July 2021

X. yüzyılın sonlarında ve XI. yüzyılların başlarında Oğuzlar önce eski Horasan bölgesine oradan da İran’ın merkezine doğru ilerlemişlerdir. Selçuklu Devleti’nin kurucusu olan Türkmenler, hâkim oldukları bölgelerde siyasi ve ekonomi açıdan güven ve başarı sağladıkları için İslam din, ilim, mimari, sanat gibi konularda zirveye ulaşmıştır.

Selçuklu Devleti döneminde camiler, medreseler, kütüphaneler, darü’ş-şifa ve kervansaraylar gibi çok sayıda mimari eser inşa edilmiştir. İslam öncesi İran sanatı ve İslam sanatının birleşmesiyle Selçuklu Devleti döneminde farklı özelliklere sahip bir mimari tarz ortaya çıkmıştır. Geniş bir coğrafyaya sahip olan Büyük Selçuklu Devleti, Anadolu topraklarında da benzer mimari eserler ortaya koymuştur. Selçuklu Devleti döneminde var olan ve daha sonra da Osmanlı Devleti’ne geçen mimari yapılardan birisi eyvandır. Genelde avlu ve bina içinin dış kısmının yarı kapalı olarak görüldüğü yerler bu dönem özelliklerinden sayılmaktadır. İklim şartları doğrultusunda eyvan her zaman binanın dış kısmında bulunur ve avluya göre yılın farklı mevsimlerinde daha çok kullanışlıdır.

Bu döneme ait bir diğer özellik ise dönemin mimari eserlerinde tıraş yapılan tuğlaların bulunmasıdır. Özellikle Büyük Selçuklu ve Anadolu Selçuklu Devletlerinin kurulduğu topraklar deprem alanları olduğu için yapılan mimari eserlerde kullanılan malzemeler ona göre ayarlanmıştır. Oğuzların, Horasan bölgelerine gelmeden önce yarı göçebe hayat tarzında yaşamalarından dolayı şekil ve iç mimari olarak çadır içerisinde kullanılan malzemelerden etkilendiğini söylemek mümkündür. Selçuklu dönemi mimari eserlerinin bir diğer özelliği ise minare kullanımıdır. Selçuklu Devleti döneminde yapılan camilerde çok sayıda minare bulunmaktadır. Farklı mezhep çekişmelerine sahne olan bu dönemde cami ve medrese yapımı daha fazladır. Nedeni ise halk arasında diğer ideolojilere göre daha çok göze gelme çabasıdır. Selçuklu Devleti’nin yarattığı güven ortamı neticesinde ticari yolların daha güvenli hale gelmesi ve bunun neticesinde inşa edilen kervansaraylar, bu dönemin mimari eserlerinde ortaya çıkaran bir özelliktir.
Pathophysiological and clinical significance of mineral homeostasis disorders in the development of cardiovascular disease
Authors: Kutikhin A. G.
Published: July 2021

A growing incidence, prevalence, morbidity and mortality from cardiovascular disease dictate an urgent need in identification of its risk factors and their pathogenetic links with coronary artery disease and stroke. Aging of the population is inevitably associated with an increasing prevalence of comorbid conditions. Among them are disorders of mineral homeostasis which, often being neglected, are clearly associated with major adverse cardiovascular events and cardiovascular death. Maintenance of mineral homeostasis in the human body is largely dependent on the formation of calciprotein particles (CPPs) which arise in the blood upon the binding of a mineral chaperone fetuin-A to nascent calcium phosphate crystals, thereby aggregating excessive calcium (Ca2+) and phosphate (PO4 3-), removing them from the bloodstream and preventing extraskeletal calcification. During the circulation, CPPs are internalised by arterial endothelial cells and provoke endothelial dysfunction through endothelial activation, endothelialto-mesenchymal transition and impairment of endothelial mechanotransduction. Animal studies demonstrated that regular intravenous injections of CPPs lead to intimal hyperplasia and adventitial/perivascular inflammation in the absence of any other cardiovascular risk factors, indicating pathophysiological importance of CPPs for cardiovascular disease. Further, a number of clinical studies suggested an association of an augmented serum calcification propensity or elevated CPP count with arterial hypertension, myocardial infarction, chronic brain ischemia, ischemic stroke and cardiovascular death in patients with chronic kidney disease (including those with end-stage renal disease as well as kidney transplant recipients) and individuals with a preserved renal function. Here, we critically discuss the pathophysiological consequences of CPP formation, mechanisms of their pathogenic effects, and potential therapeutic interventions.
Factors affecting male fertility: a review
Authors: Litvinova N. A. , Lesnikov A. I. , Tolochko T. A. , Shmelev A. A.
Published: July 2021

Male infertility is an urgent medical and demographic threat worldwide, in particular in industrial regions suffering from environmental pollution. Here we performed an analysis of epidemiological studies and meta-analyses of prevalence, causes, and risk factors of male reproductive disorders. Among the well-defined risk factors determining male infertility are hormonal imbalance, sexually transmitted infections, other inflammatory diseases, hereditary mutations, and congenital malformations. Less studied causes of male infertility are acquired mutations and gene polymorphisms, immune disorders, oxidative stress, and chronic conditions. To date, there is no consensus on the contribution of lifestyle, bad habits, working environment, and climatic factors to male infertility. As such, 40-50% male infertility cases are characterized as idiopathic.
Prediction of severe pre-eclampsia in low-risk women
Authors: Frolova N. I. , Belokrinitskaya T. E. , Kolmakova K. A.
Published: July 2021

Aim. To find the predictors of severe pre-eclampsia in women without any established risk factors.

Materials and Methods. We consecutively recruited 200 pregnant women (100 with severe pre-eclampsia and 100 with uncomplicated pregnancy and successful delivery). Criteria of inclusion were age from 18 to 35 years, absence of significant comorbid conditions (cardiovascular diseases, autoimmune diseases, metabolic disorders, and kidney diseases), absence of family history and past medical history of pre-eclampsia and thromboembolism, singleton pregnancy, and body mass index in the first trimester < 35 kg/m2 . We assessed allele and genotype distribution across several gene polymorphisms (ADD1-1378G>T, AGT704T>C, AGT-521C>T, AGTR1-1166A>C, AGTR2-1675G>A, NO3-894G>C, and NO3-786T>C) potentially associated with severe pre-eclampsia.

Results. We found that the combination of AGTR2-1675АA and eNOS3-786СC polymorphisms (p = 0.04), bacteriuria (p < 0.001), acute respiratory infections (p = 0.011) and acute vulvovaginitis in second and third trimesters (p = 0.013), smoking (p < 0.001), and past medical history of abortions (p = 0.017) were risk factors of severe pre-eclampsia.

Conclusions. Predictors of severe pre-eclampsia revealed in this study can be used in the development of personalised prognostication during pregnancy in patients without conventional risk factors of pre-eclampsia.
Risk factors of abnormal uterine activity
Authors: Petrich L. N. , Novikova O. N.
Published: July 2021

Aim. To identify risk factors for abnormal uterine activity.

Materials and Methods. We recruited 200 pregnant women who delivered in the Maternity Hospital of the Podgorbunskiy Regional Clinical Emergency Hospital from 2018 to 2019, evaluating course of pregnancy and labor activity. Patients were further stratified into those who delivered at term (n = 100) but had abnormal uterine activity and those with urgent delivery (n = 100).

Results. The most significant risk factors for abnormal uterine activity were smoking (OR = 26.9, 95% CI = 9.1-79.6), lack of prenatal care visits (OR=16,882, 95% CI = 7.3-39.2), common-law marriage (OR = 5.4, 95% CI = 2.3-12.5), low socioeconomic status (OR = 2.5, 95% CI = 1.3-4.6), higher education (OR = 4.5, 95% CI = 2.5-8.2), and age > 30 years (OR = 3.6, 95% CI = 1.0-13.5). Patients with abnormal uterine activity more frequently suffered from dysmenorrhea, cervical pathology (OR = 1.8, 95% CI = 0.9-3.7), anemia (OR = 1.7, 95% CI = 0.9-3.1), and obesity (OR=2.6, 95% CI = 1.2-5.5). The leading factors associated with abnormal uterine activity are normal birth canal and fetoplacental unit as well as proper cervical ripening.

Conclusions. Psychophysiological alterations represent a major risk factor for abnormal uterine activity, contributing to placental insufficiency, fetal growth restriction, and premature rupture of membranes. Procedures aimed at cervical ripening may reduce the incidence of abnormal uterine activity and improve both maternal and newborn outcomes.
Psychophysiological changes during workspace virtualization
Authors: Tarasova I. V. , Nikitenko M. S. , Trubnikova O. A. , Kukhareva I. N. , Kupriyanova D. S. , Sosnina A. S. , Barbarash O. L.
Published: July 2021

Aim. To estimate psychophysiological changes during workspace virtualization.

Materials and Methods. We evaluated the psychophysiological profile of 10 healthy right-handed males aged 25 to 45 years before, during and after the working in a virtual reality (VR) headset. All participants had higher education, normal or corrected to normal vision, and were experienced computer users. Psychometric testing included a neurological examination, assessment of functional and feedback-related brain activity (reaction time, errors, and missed signals) and attention span, quantification of processed symbols in the 1st and 4th minutes of Bourdon test, analysis of short-term memory (10 words, 10 numbers and 10 meaningless syllables memorization) and spatial perception, and multi-channel electroencephalography recording in rest.

Results. Deterioration of psychometric indicators after a cognitive load in a VR headset was documented only in the most difficult tasks: the number of errors increased by 93% in the brain performance test and by 65% in the attention distribution test. The analysis of electroencephalography data showed that the delta rhythm and theta1 rhythm activity decreased by 28 and 13%, respectively, after working in a VR headset as compared to baseline values, while alpha1 rhythm activity increased by 96%. Probably, the observed electroencephalography changes corresponded to the patterns of brain activation associated with cognitive load and the resulting fatigue.

Conclusions. We developed a suitable approach for the psychometric testing before and after working in VR headset, which demonstrated general tolerance and acceptable subjective difficulties to VR load.
Beycuma Korucuk Köyü'ndeki (Zonguldak) Servi Ağacının Anıtsal Özellikleri
Authors: YAMAN Barbaros , KÖKTÜRK Ruhi
Published: July 2021

Beycuma (Zonguldak) Korucuk Köyü’ndeki anıtsal özellikleri incelenen ağaç Cupressaceae familyasında yer alan Cupressus sempervirens L. (Akdeniz servisi) türüne aittir. Anıt Ağaç Envanter Karnesi ve Anıt Ağaç Değerlendirme Formunda belirtilen somut ve soyut özellikler çerçevesinde bu ağaç için hesaplanan Şimdiki Anıtsal Değer (ŞAD) 50’dir. Literatürde Akdeniz servisi için belirlenen Asgari Anıtsal Değer (AADTür) 38 olarak verilmektedir. Buna göre; ŞAD>AADTür olduğu için Korucuk Köyü’ndeki bu ağacın boyutsal anıt ağaç olarak tescil edilmesi gerekir. Ağacın negatif puanları toplamı -6 olmakla birlikte, gövde üzerindeki yoğun orman sarmaşığı (Hedera helix L.) ve kümes olarak kullanılan kovuk kısım nedeniyle bu anıt servinin ivedilikle bakım ve koruma altına alınması gerekmektedir. Yöredeki Köktürk soyadlı ailelerden alınan bilgiler ve literatür temelinde bu ağacın 18. yüzyıl Osmanlı Sadrazamlarından İzzet Mehmed Paşa’nın babası Hüseyin Bey ile ilişkili olabileceği düşünülmektedir. Bu çerçevede incelenen ağacın tarihsel anıt ağaç olduğu da söylenebilir.
АВТОМАТИЗОВАНА СИСТЕМА КЕРУВАННЯ ЕЛЕКТРООБЛАДНАННЯМ У СПОРУДАХ ЗАКРИТОГО ҐРУНТУ
Authors: Гайдукевич Світлана Василівна , Семенова Надія Павлівна , Леськів Ярослав Андрійович
Published: July 2021

Розроблено і виготовлено на базі мікроконтролера ATmega328 автоматичну систему керування, яка призначена для підвищення ефективності функціонування теплиці за рахунок моніторингу мікрокліматичних параметрів та обробки даних, що дає змогу контролювати та своєчасно усувати відхилення параметрів, спричинені різноманітними збурюючими діями, від встановлених значень з метою створення сприятливих умов для проростання та життєдіяльності рослин. В результаті досліджень встановлено, що запропонована розробка дає можливість підвищити надійність роботи електрообладнання під час експлуатації, вдосконалити наявні механізми в результаті досягнення бажаного алгоритму, тобто наблизити процеси до стану оптимального балансу та зекономити витрату теплової енергії на 10 %, тим самим зменшити енергоспоживання та підвищити продуктивність.
Pengaruh Intellectual Capital Terhadap Kualitas Laba:
Authors: Anggraini Novita , Sebrina Nurzi , Afriyenti Mayar
Published: July 2021

This research aims to examine the effect of intellectual capital of earnings quality. Population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 to 2017. The sample of study was determined by using  purposive sampling method, and that total sample 52 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with Eviews8 software. The results showed that the variables of Value Added Capital Employed (VACA) had a significant positive effect on Earning quality. Value Added Human Capital (VAHU) had no  effect on Earning quality and Structural Capital Value Added (STVA) had no effect on earning quality
Faktor – Faktor Yang Mempengaruhi Audit Delay
Authors: Sari Dina Puspita , Mulyani Erly
Published: July 2021

This research aims to examine the factors that effect audit delay, loss and profit, size firm, auditor’s opinion, auditor’s reputation. The population in this research are mining companies listed in Indonesia Stock Exchange (IDX) in 2014 to 2017. The sample of study was determined by using purposive sampling method, and that total sample 32 mining companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.co.id. The analytical method used is Moderated Regression Analysis. The result showed loss and profit have negative significant effect on audit delay, size firm have not significant effect on audit delay, auditor’s opinion has negative significant effect on audit delay, and auditor’s reputation have negative significant effect on audit delay.
Pengaruh Regulasi, Politik Anggaran, Perencanaan Anggaran, Sumber Daya Manusia Dan Pengadaan Barang/ Jasa Terhadap Penyerapan Anggaran Belanja Pada OPD Provinsi Sumatera Barat
Authors: Ramadhani Rifka , Setiawan Mia Angelina
Published: July 2021

This study aims to prove empirically the effect of regulation, budget politics, budget planning, human resources and the procurement of goods/services on budget absorption. This research is classified as causative research. The population in this study are 39 Regional Organizations (OPD) of West Sumatra Province. The sample in this study used the Total Sampling method. The type of data used in this study is primary and secondary data. Data collection techniques using a questionnaire consisting of 4 respondents in each OPD so that the questionnaire distributed was 156 questionnaires. The analytical method used is Multiple Regression Analysis using the SPSS version 25.00 program. The result of the study showed regulation, budget planning and the procurement of good/services has a significant positive effect on budget absorption. However, budget politics and human resources have no effect on budget absorption.
Pengaruh Good Corporate Governance Terhadap Pengungkapan Islamic Social Reporting
Authors: Sari Mike Sonita , Helmayunita Nayang
Published: July 2021

Sharia issuers are determined by considering Islamic principles and it is expected that company activities will be in harmony with Islamic law and framework. ISR is part of corporate social responsibility that should be disclosed by Islamic issuers. However, ISR disclosure is still voluntary, so the level of disclosure of each sharia issuer still varies. This study aims to examine the effect of Good Corporate Governance (GCG) on disclosure of Islamic Social Reporting (ISR). The total samples used in this study is 65 annual reports from 13 companies registered in the Jakarta Islamic Index (JII) for the period 2013-2017. The measurement of ISR disclosure is done by means of content analysis through scoring methods on the annual reports of each sharia issuer. Data analysis was performed with descriptive statistics and classic assumption tests and hypothesis testing with multiple linear regression, F test, R2 test, and t test. The results showed that the frequency of board of commissioner meetings had a significant positive effect on ISR disclosure. The size of independent commissioners, the size of the audit committee, and public ownership have a significant negative effect on ISR disclosure. Institutional ownership and managerial ownership have no effect on ISR disclosure.
Pengaruh Independensi, Keahlian Profesional Dan Dukungan Manajemen Terhadap Efektivitas Fungsi Audit Internal
Authors: Hamdi Afdel , Sari Vita Fitria
Published: July 2021

Internal audit is the important things in govermant organizationl structures, when the function of internal audit by good configuration, so the internal audit can be important actor in govermant process and institute accountability of sector public. So that, needed talk about the influence factor of efectifity internal audit by independent, profesionality and manajeme support. The purpose of this research is to knowing about the influence of independent, profesionaliti and manajemen support to word internal auditor in govermant in inspectorat sumatera barat province. The result of this research show that independent, profesionality, and manajemen support have possitve influence to word the function of efectifity internal audit in sumatera barat inspectorat
Analisis Pengungkapan Corporate Social Responsibility PT. Aneka Tambang Tbk Berdasarkan Global Reporting Initiatives (GRI) Dan Kaitannya Terhadap PROPER
Authors: Addini Nurul , Cheisviyanny Charoline , Setiawan Mia Angelina
Published: July 2021

This study aims to analyze: 1) The level of Corporate Social Responsibility (CSR) disclosure of PT Aneka Tambang, Tbk for the year 2017 and 2018 based on the GRI G4 Guideliness, 2) The similarity of each indicator contained in  GRI G4 with PROPER which are issued by the Indonesian Ministry of Environment.  This is a descriptive qualitative research using Sustainability Report of PT Aneka Tambang, Tbk for the year 2017-2018. Data for this study were secondary data were analysed using content analysis technique. The results show that: 1) Based on the result of content analysis on the level of disclousure of economic, social and environmental performance indicators on Corporate Social Responsibility disclousure of PT ANTAM is higher for 2017 compared to those of 2018. The breadth and depth ofCorporate Social Responsibility  disclosure of PT ANTAM in 2017, is better compared to those of 2018. 2) In GRI G.4 especially enviromental aspects, there are several indicator items that have similarities with PROPER valuation indicator
Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, Dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi
Authors: Rahmi Novrita Aulia , Helmayunita Nayang
Published: July 2021

This study aims to prove empirically about: the influence of internal control, compensation compatibility and individual morality on accounting fraud tendency. Data for this study was obtained from samples of 26 SKPD Solok Regency. Collecting data in this study are primary data obtained from questionnaires distributed directly to the respondents. Total respondents which is used in this research are 78 respondents (100%). The analyzing method used in this research is Double Regression methods using SPSS (Statistical Product and Service Solution) version 24. Result of the study indicates that internal control negative influence to accounting fraud tendency. Compensation compatibility and individual morality positive influence to accounting fraud tendency. The coefficient of determination in this study was 76,6%, while 23,4% is influenced by other variables.
Pengaruh Karakteristik Komite Audit Terhadap Audit Report Lag
Authors: Fakri Ihsanul , Taqwa Salma
Published: July 2021

This study aims to examine the effect of audit committee independence, audit committee expertise, frequency of audit committee meetings, and the size of the audit committee on audit report lag. The population in this study are mining companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. The research sample was determined using the purposive sampling method with a total sample of 87 companies. The data used is secondary data from the company's annual report. The analytical method used is multiple linear regression analysis. The results showed that the size of the audit committee had a negative effect on audit report lag, while the independence of the audit committee, audit committee expertise, and frequency of audit committee meetings did not affect on audit report lag.
Pengaruh Jenis Industri, Ukuran Perusahaan, Kompleksitas Perusahaan Dan Profitabilitas Klien Terhadap Audit Fee
Authors: Huri Sanisah , Syofyan Efrizal
Published: July 2021

This study aims to examine (1) the influence of industry type, company size, company complexity and client profitability on audit fees (2) the influence of industry types on audit fees (3) influence of firm size on audit fees (4) the effect of corporate complexity on audit fees (5) the effect of client profitability on audit fees. Data collection uses a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2013-2017. A total of 34 companies were sampled in this study. Research shows that (1) type of industry, size of company, complexity of the company and client profitability together influence audit fees (2) the type of high profile industry and low profile does not affect the high or low audit fees given (3) the greater the size of a company, the higher the audit fee borne by the client (4) the number of subsidiaries does not affect the high or low audit fees given, and (5) companies that have high profits tend to provide a high audit fee because they are vulnerable to misstatement
Pengaruh Ukuran Pemerintah Daerah, Opini Audit, Dan Leverage Terhadap Audit Delay
Authors: Bakar Maidelfian Putra , Arza Fefri Indra
Published: July 2021

Local governments are obliged to ensure that their financial statements are presented in a timely manner as they are a form of accountability to the public. These financial reports can be used by the public to evaluate the capabilities of local governments in managing their resources effectively and efficiently. Financial statements that were not provided on time may cause those report loses their capacity to influence decisions. The study was categorized into causative research. Where this study aims to see how far the independent variables affect the dependent variable. This research tries to explain the influence of local government size (X1), audit opinion (X2) and leverage (X3) as independent variable to audit delay (Y) as dependent variable. The population observed in this study is from regencies and cities in West Sumatera in 2015 and 2017. The result of this study shows that the audit opinion variable cause significant negative effect on audit delay. The local government size and the leverage variable doesn't affect audit delay. This study also shows that local government size, audit opinion, and leverage together influence audit delay
Pengaruh Kepemilikan Keluarga, Ukuran Dewan Direksi, Dan Proporsi Direktur Independen Terhadap Tingkat Pengungkapan Sukarela
Authors: Ridwan Ridwan , Afriyenti Mayar
Published: July 2021

This study aims to examine the effect of family ownership, board size, and the proportion of independent directors on the level of voluntary disclosure. This research is classified as causative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017. By using the purposive sampling method, there are 57 companies as research samples. Family ownership is measured by the percentage of share ownership, the size of the board of directors is measured by the number of board of directors of the company, the proportion of independent directors is measured by the percentage of independent directors on board structure and voluntary disclosure is measured by the disclosure index. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is multiple linear regression. The results of this study show Family ownership has a negative and significant effect on the level of voluntary disclosure. The size of the board of directors has a positive and significant effect on the level of voluntary disclosure, and the proportion of independent directors has a positive and not significant effect on the level of voluntary disclosure.