bluuebunny/crossref_metadata_2025 huggingface dataset:
Religiosity as Moderating of Accounting Student Academic Fraud with a Hexagon Theory Approach
Authors: Apsari Aprillia Kartika , Suhartini Dwi
Published: August 2022

This study aims to examine and analyze the influence of aspect hexagon theory consisting Pressure, Opportunity, Rationalization, Capability, Arrogance, and Collusion as well as aspect of Religiosity as moderating variable on Academic Fraud. Primary data used in this study were collected using a questionnaires distributed to active students majoring in accounting at UPN “Veteran” East Java of 2017 and 2018 with a total of 106 respondent. The sampling method using simple random sampling technique. The collected data were analyzed using Partial Least Square analysis technique with WarpPLS 7.0 software.

The results of this study showed that Pressure and Opportunity do not have a positive and significant effect on academic fraud behavior in accounting student. While Rationalization, Capability, and Collusion have a positive effect on academic fraud and Arrogance do not have a positive effect on academic fraud behavior in accounting student. Religiosity as a moderating variable is able to moderate, to be more precise, to weaken the pressure and opportunity on academic fraud behavior in accounting student. Meanwhile, religiosity is able to moderate, to more precisely strengthen the capability on academic fraud. Religiosity as a moderating variable is not able to moderate Rationalization, Arrogance, and Collusion on academic fraud behavior in accounting student.
The Effect of Audit Tenure, Audit Rotation and Client's Company Size on Audit Quality with Audit Fee as Moderating Variable
Authors: Dinda Mulyadi Humaira , Suryandari Dhini
Published: August 2022

Transparency of financial reports is one of the important things for decision-makers. In proving that financial statement information has been presented fairly, companies need independent parties, one of which is the audit services provided by the Public Accounting Firm (PAF). Good or bad Audit Quality for the information presented really depends on the auditor in carrying out his duties.

This research was conducted at Financial Sector Companies listed on the Indonesia Stock Exchange (IDX) in 2015 - 2019. This research was conducted using quantitative methods and sample selection using purposive sampling method. The analysis used in this research is binary logistic regression.

The results showed that Audit Tenure and Audit Rotation had no effect on Audit Quality, Client's Company Size had a negative effect on Audit Quality, and Audit Fees had a positive effect on Audit Quality. Audit Fee Interactions are unable to moderate the effect of Audit Tenure and Audit Rotation on Audit Quality, while Audit Fee Interactions are able to weaken the influence of Client's Company Size on Audit Quality.

Suggestions from this research are expected to all companies that have high complexity to choose a PAF that suits the audit needs and not too pressurize the Audit Fee given. In addition, companies need to pay attention to Audit Tenure again by considering from a cost-benefit analysis point of view. For future researchers, it is expected to extend the research period and use Audit Quality proxies, population, methods, and analysis tools outside of this study.
Financial Ratio Analysis for PT XL AXIATA Tbk
Authors: Grediani Evi
Published: August 2022

This study aims to determine the performance of financial statements and  health level PT XL Axiata Tbk. This study also  investigates based on the ratio of profitability, liquidity, activity and solvency from the 2015-2020 period. The company's soundness assessment method uses the Altman Z-Score method. The results of the study of profitability ratios indicate that the performance of financial statements is not very good because it is not optimal in generating profits. The liquidity ratio shows that the performance of the financial statements is not very good in meeting its current liabilities. The activity ratio shows that the company's financial statement performance is less effective in utilizing the asset turnover ratio and its working capital but has been maximized in collecting receivables from customers. The solvency ratio shows poor financial statement performance because the company's financial risk is very large but the company is able to pay interest expense when it matures. The results of the analysis of the Altman Z-Score method show that the company's health level is in a vulnerable state and has a high risk of bankruptcy
Pengaruh Kurs terhadap Inflasi dan Harga Saham: Studi Kasus di Bank BTN
Authors: Cahya Cahya
Published: August 2022

This study aims to determine the effect of the exchange rate and inflation on the stock price of Bank BTN. This study uses quantitative methods. The population in this study is Bank BTN because this research is a case study. The choice of Bank BTN was due to the lack of research on exchange rates, inflation, and related stock prices. This study uses data from Bank BTN's financial statements obtained from the IDX.co.id page. This study uses the period from the third quarter of 2010 to the second quarter of 2020. This study uses linear regression analysis because it uses one independent variable and two dependent variables. The independent variable in this study is the exchange rate. The dependent variables in this study are inflation and stock prices. The results showed that the exchange rate had a significant positive effect on inflation and stock prices of Bank BTN. The results of this study can be used as a reference for making stock purchase decisions, especially at Bank BTN. An overview of further research is also presented here.
Pengaruh Likuiditas, Multiplier Equity, Keputusan Investasi dan Kebijakan Dividen terhadap Profitabilitas dengan Ukuran Perusahaan sebagai Variabel Moderating (Studi Kasus pada Perusahaan Manufaktur yang Terdaftar di ISSI Periode 2016-2020)
Authors: Muthohharoh Nurul
Published: August 2022

Penelitian ini bertujuan untuk mengetahui keterkaitan likuiditas, multiplier equity, keputusan investasi, dan kebijakan dividen terhadap profitabilitas dengan ukuran perusahaan sebagai variabel moderating. Penelitian ini merupakan penelitian kuantitatif deskriptif. Data diperoleh dari perusahaan manufaktur yang terdaftar di ISSI periode 2016-2020. Populasi yang diperoleh sebanyak 76 perusahaan. Sampel yang digunakan dalam penelitian ini sebanyak 22 perusahaan dengan metode purposive sampling. Alat analisis yang digunakan yaitu regresi linier berganda dan Moderated Regression Analysis (MRA). Alat pengolah data menggunakan eviews 10. Hasil penelitian ini menunjukkan bahwa keputusan investasi berkaitan positif dan signifikan terhadap profitabilitas sedangkan likuiditas, multiplier equity, dan kebijakan dividen tidak berpengaruh terhadap profitabilitas. Ukuran perusahaan sanggup memoderasi keputusan investasi terhadap profitabilitas namun tidak dapat memoderasi profitabilitas, likuiditas, multiplier equity, dan kebijakan dividen terhadap profitabilitas.
Analisis Faktor-Faktor Yang Menentukan Pertumbuhan Laba Dengan Corporate Governance Sebagai Variabel Pemoderasi
Authors: Aprianingrum Ulfi
Published: August 2022

This study aims to determine the effect of Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Net Profit Margin, and Return on Assets on Profit Growth with Corporate Governance as Moderating Variable. This research is a quantitative research. Data were obtained from manufacturing companies registered with ISSI for the 2018-2020 period. The population obtained is 186 companies. The sample used in this study were 62 companies with purposive sampling method. The analytical tools used are multiple linear regression and Moderated Regression Analysis (MRA). The data processing tool uses Eviews 9. The results of this study indicate that the current ratio, debt to asset ratio and corporate governance have no effect on profit growth, return on assets has a significant and negative effect on profit growth, while total asset turnover and net profit margin have a positive and significant effect. to profit growth. Corporate governance can moderate the relationship of return on assets to profit growth, but cannot moderate the relationship of current ratio, debt to asset ratio, total asset turnover and net profit margin to profit growth.
MEKANISME CORPORATE GOVERNANCE DAN KINERJA KEUANGAN TERHADAP SUSTAINABILITY REPORTING
Authors: Fathonah Dwi Sri
Published: August 2022

This study aims to analyze the effect of the board of commissioners, audit

committee, foreign ownership, family ownership, institutional ownership, and

financial performance using proxies of profitability on sustainability reporting in

Indonesian group business companies listed on the IDX for the 2018-2019 period.

The sample in this study were 28 Indonesian business group companies listed

on the IDX for the 2018-2019 period. Thus, there are 56 observational data. The

sampling technique used was purposive sampling. The analysis used in this

research is panel data regression analysis with the help of the Eviwes 10

application. Based on data analysis carried out by panel data regression analysis, it showsthat the independent variables of the board of commissioners and family ownership have a negative effect on the disclosure of sustainability reporting in group business companies in Indonesia. Meanwhile, the results for the audit committee variables, foreign ownership, institutional ownership, and profitability did not affect the sustainability reporting disclosures in the Indonesian group business companies
The Influence of Women In The Board, Board Composition, and Profitability on Corporate Social Responsibility with Earnings Management as Moderating Variable
Authors: Nia Dyah Setiani Ali
Published: August 2022

This study aims to determine the effect of the Percentage Of Women In The Board, The Board Composition, and Profitability toward Corporate Social Responsibility with Earning Management As Moderating Variable. This research is quantitative. Data were obtained from companies registered with JII for the 2016-2020 period. The population obtained is 47 companies. The sample used in this study was 10 companies with a purposive sampling method. The analytical tools used are multiple linear regression and Moderated Regression Analysis (MRA). The data processing tool uses eviews 11. The result of this study indicates that the women in the board, profitability, and earning management have no effect on corporate social responsibility, while board composition has a significant and positive effect on corporate social responsibility. Earning management can moderate the board composition to corporate social responsibility, but cannot moderate women in the board and profitability to corporate social responsibility.
Penerapan Aplikasi Sistem Keuangan Desa Berdasarkan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 Dalam Upaya Meningkatkan Kualitas Pelaporan Keuangan Desa Ngadimulyo Kecamatan Kampak Kabupaten Trenggalek
Authors: Katinem Ida Ayuningtyas Zholaikah
Published: August 2022

At this time, technology has developed rapidly all over the world. All organizations are competing to improve the quality of their organization. In order to improve the quality of village financial management, BPKP has developed the Siskeudes application. The purpose of this study was to determine the quality of financial reporting in Ngadimulyo Village after the Siskeudes application was implemented. This research is a qualitative one using a descriptive approach. The results showed that the quality of financial reporting in Ngadimulyo Village was classified as good after implementing the Siskeudes application. Although there are still obstacles in human resources. The Ngadimulyo Village Government has implemented Permendagri Number 20 of 2018. Transparency in Ngadimulyo Village is manifested in the form of banners related to the Village Revenue and Expenditure Budget (APBDes) in several places and also uploaded on the village website. Accountability in Ngadimulyo Village at the reporting stage has also used two versions, namely online using the Siskeudes application and also physically. In terms of participation, the community has also channeled their aspirations although there are still many people who are indifferent to activities in the village. For orderliness and discipline, the budget has also been realized in timely financial reporting, although sometimes there are still shifts.
The Influence of Good Corporate Governance on Banking Financial Performance Period 2016-2020
Authors: Ani Asmara Rendra , Widi Hariyanti  , Agus Endrianto Suseno3
Published: August 2022

Good Corporate Governance (GCG) is a company management and control system to maintain a balance between the authority and responsibility of the company. The implementation of GCG in the company is a concept used to maintain consistency and public trust in the community. Therefore, the presence of GCG has now become an essential need that goes beyond the needs of investors and corporate governance. This study was conducted to determine the effect of the implementation of GCG on financial performance. The research sample is banks listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period with a sampling target. This research uses descriptive quantitative method and simple regression method. The variables of Corporate Governance Disclosure Index (CGDI), Return on Assets (ROA) and Return on Equity (ROE) were analyzed using SPSS 21. The results showed that Good Corporate Governance (GCG) had a significant positive effect on Return on Assets (ROA) and Return on Equity (ROE) at banks listed on the Indonesia Stock Exchange for the 2016-2020 period.
Implementation of Cheapest Insertion Heuristic Algorithm in Determining Shortest Delivery Route
Authors: Fargiana Farid , Respitawulan Respitawulan , Fajar Yusuf , Suhaedi Didi , Harahap Erwin
Published: August 2022

The buying and selling transaction system that many people use today is the online buying and selling system. In this system, there is a process of goods delivery by one branch of a freight forwarder in Indonesia, namely SiCepat Express Baleendah. In the process of shipping goods, a delivery route with the shortest path is needed in order to minimize of the goods delivery process. The problem of the route of goods delivery can be solved by one of the algorithms in the Traveling Salesman Problem (TSP), namely the Cheapest Insertion Heuristic (CIH) Algorithm. This study aims to determine the shortest route and distance for goods delivery using the CIH Algorithm by the Asymmetric TSP CIH application, as well as knowing its efficiency compared to the route that used by SiCepat Express Baleendah. The result shows that the use of the CIH Algorithm is proven to produce a more efficient delivery route than the route created by SiCepat Express Baleendah. Based on the goods delivery route from SiCepat Express Baleendah, the result of the total distance is 18.55 km. On the other hand, based on the CIH Algorithm, the delivery route obtained result is 13.45 km. The efficiency of using the CIH Algorithm is 27.48% better than the result from SiCepat Express Baleendah route.
The Connection Between Finite Projective Planes And Latin Squares
Authors: Suyudi Mochamad
Published: August 2022

A Latin square arrangement is an arrangement of r symbols in r rows and c columns, such that every symbol occurs once in each row and each column. When two Latin squares of same order are superimposed on one another, in the resultant array if every ordered pair of symbols occurs exactly once, then the two Latin squares are said to be orthogonal. If in a set of Latin squares, any two Latin squares are orthogonal then the set is called Mutually Orthogonal Latin Squares of order r. Methods of constructing when p is prime or prime power are discussed here. A finite projective plane of order n exists if n is a prime or power of a prime number and it has been assumed that this is the only one that exists, reminiscent of the conjecture about the existence of Â Latin squares n x n orthogonal to each other, so that these two existence problems are equivalent.
Estimation of Generalized Pareto Distribution Parameters in Traffic Accident Loss Data Modeling
Authors: Kankarofi Rabiu Hamisu , Alfarisi Galang Hawy , Saputra Moch Panji Agung
Published: August 2022

The problem of traffic accidents in Indonesia has a high level of risk. In an effort to minimize losses due to traffic accidents, it is necessary to study the data and characteristics of traffic accidents and identify these events as extreme events. This study was conducted to find out how to estimate the shape and scale parameters using Maximum Likelihood Estimation (MLE), and to explore data on traffic accident losses in Indonesia. The method used to analyze the extreme value of traffic accident losses is the Extreme Value Theory. One approach to identify extreme values is Peaks Over Threshold which follows the Generalized Pareto Distribution (GPD). Traffic accident loss data is divided into three types based on the cause, namely driver negligence, vehicle quality, and other external factors in the period (2008-2017). Estimation of shape and scale parameters is obtained through MLE which is then solved by Newton Raphson because it produces equations that are not closed form. This study resulted in an estimate of the shape and scale of the GPD distribution parameter, as well as a confidence interval (1-Î±) of 100% with of 5%. In addition, it is concluded that the parameters obtained from the estimation have the same characteristics for each type of risk analyzed, but have different parameter values. Based on parameter estimation, GPD distribution is obtained from each risk which is expected to be useful for related parties in analyzing the number of traffic accident losses in the next period to consider steps that can be taken to reduce losses due to traffic accidents.
Integration of Non Alcoholic Fatty Liver Diseases (NAFLD) into NPCDCS programme: A recent initiative in India
Authors: Srivastava Prerna , Prasad Manya , Kapil Umesh
Published: August 2022

Non-alcoholic fatty liver disease (NAFLD) is an emerging public health problem globally. NAFLD is one of the most common liver diseases worldwide and is the most common cause of abnormal liver enzymes in many developed countries. NAFLD is estimated to afflict approximately 1 billion individuals worldwide. An estimated 20-30 % of general population is afflicted from it globally. In India NAFLD could be a silent epidemic with its prevalence ranging from 9-32%. Studies have shown, strong association of NAFLD with major Non Communicable diseases (NCD) like Diabetes, Obesity, CVD, Chronic Kidney diseases, Cancers, etc. Perceiving the threat of NAFLD and the central role of hepatic accumulation of fat in the pathogenesis of other NCD, the Government of India (GoI) has taken steps to include NAFLD in the public health agenda. It has included it in the national NCD programme, i.e., National Programme for Prevention and Control of Cancer, Diabetes, Cardiovascular Diseases and Stroke (NPCDCS) in 2021. India has become the first country in the world to start a national programme for preventive efforts for NAFLD. The present review describes public health relevance of NAFLD and the process of integration of Non Alcoholic Fatty Liver Diseases (NAFLD) into NPCDCS programme in India.
Repercussion of Covid-19 on Health and Nutritional Status of Elderly: Current Scenario
Authors: Khenduja Preetika , Sabharwal Manisha
Published: August 2022

Ageing is an inevitable process with numerous changes in a physiological, biological, cognitive, and social environment. The COVID-19 pandemic has posed an unprecedented public health crisis globally. Both the problems adversely affect the nutritional and health status of the elderly. Malnutrition, increase risk of chronic morbidities, low socioeconomic status along with social deprivations influence the health and well-being of old age. Lack of physical activity is common due to loss of skeletal muscle mass and an increase of fat mass eventually causes functional inability. The review aimed to report the impact of Covid-19 on the health and nutritional status of the elderly. A thorough recent literature search was conducted using PubMed, Science Direct, and Google Scholar databases using specific keywords related to the aims. All related articles published on COVID-19 during 2020 and their effect on health and nutrition in the elderly were retrieved. The study found that nutritional status influences mortality and co-morbidities among the elderly during the COVID-19 situation. Furthermore, the study found that though nutritional indicators, that is, overweight or obese, significantly increase the risk of co-morbid conditions among older adults, good nutrition reduces the risk of all-cause mortality. Although ageing is an irreversible process, it is never too late to start practicing a healthy behavioral lifestyle for achieving healthy ageing.
Determinants of Health-Related Quality of Life among Post-Partum Women Residing in a Resettlement Colony of East Delhi.
Authors: Singh Pallika , Rasania Sanjeev Kumar
Published: August 2022

Abstract: The postpartum period marks a transition phase in the life of the mother as well as the whole family. Health Related Quality of Life (HRQoL) is an important aspect for not only mother’s physical and psychological health. The study was conducted in a resettlement colony, Kalyanpuri located in Delhi, India with a sample size of 330 post-partum women and the data was collected in the 6th week of post-partum period using the MOS SF-36 (Medical Outcomes Study Short Form 36 Health Survey) for health related quality of life. Among the study subjects, 34.2% had the birth order two and they showed the best mean HRQoL score. The mean score was low for the study subjects with complications in the antepartum, intrapartum and postpartum period (52.9 ± 18.4) as well as in foetal complications where the intrapartum period complications had the worst mean HRQoL score. Healthcare workers of the study area visited 91.5% of the subjects during the post-partum period and had better HRQoL mean score. Also, 22.4% subjects had history of mistreatment and abuse with decline in the mean HRQoL scores. Across the study subjects, 54.4% had financial hardships faced by their family members which had poor HRQoL mean scores. This study uncovered various horizons of health related quality of life for assessment of women in the post-partum period which emphasised the modifications and considerations to include quality as one of the determinant and indicator of health.
Prevention of initiation of smokeless tobacco (SLT) consumption among rural children
Authors: Patel Parimalkumar Ramanbhai , Jain Shikha Vikas , Bhagyalaxmi Aroor , Dave Bhargav Bipinbhai , Ragunath Narendra Kumar , Bhadesiya Hinal Mahendrabhai
Published: August 2022

Background: India Global Youth Tobacco Survey 2019 observed that 8.5% of the young age group (13-15 years) consume tobacco (9.6 % are boys and 7.4 % are girls). No interventional studies among adolescents were conducted before the initiation of the SLT use. Aims & Objectives: To estimate the prevalence of consumption of tobacco and non-tobacco products and to provide school based interventions to bring behavioral changes. Materials and Methods: An interventional study was carried out in Primary Schools. For estimation of the prevalence of tobacco and non tobacco use all the students of 1st to 5th while for the interventions, 4th and 5th standard were selected. Baseline data and change in the behavior at the end of one year was collected. FGD with key informants were also conducted. Descriptive Statistics was conducted. Results: The prevalence of smokeless tobacco consumption and non-tobacco product was found to be 1.3% and 36.5% respectively. After intervention 40.5% students had quit non tobacco products. Findings of FGD suggested that children should not be sent to purchase tobacco products on behalf of their parents. Conclusion: School based intervention and sensitization of the field workers along with knowing their perceptions for the predictors of consumption could be useful.
To study the prevalence of latent tuberculosis infection among medical students
Authors: Dinkar Prateek Kumar , Kumar Santosh , Kumar Sukriti , Verma Sanjeev Kumar , Kumar Sandeep , Kamal Ankita , Chaudhary Esha
Published: August 2022

Background: Risk of developing latent tuberculosis infection increases in medical students with their higher exposure to TB care facilities. Objective: To study the prevalence of latent TB infection among students attending professional degrees MBBS, BDS, MD, MS, MDS at King George’s Medical University, India. Methods: This study was carried out with Tuberculin skin testing among students and active TB cases were excluded. A standard dose of 0.1?mL of purified protein derivative was slowly injected intra dermally into non-dominant forearm. After 48-72 hours, the reaction was estimated by measuring the transverse diameter of the induration. Results: Total 561 students had given consent to get enrolled. Prevalence of latent tuberculosis infection was significant with period of clinical exposure (p-value < 0.05), average size of induration (p-value < 0.001), and history of prior Tuberculin Skin Test (p-value < 0.001). However it was not significant with the age (p-value > 0.05), gender (p-value > 0.05), and history of contact with active cases of TB (p-value > 0.05). Conclusion: The prevalence of latent tuberculosis infection is higher in post graduate students followed by interns and final year students due to more exposure to patients in wards and clinics at King George’s Medical University, India.
A study to Assess Anxiety, Stress and Depression among MBBS interns working in Covid care Isolation facility of a tertiary level Hospital: An Observational study
Authors: Khaira Ravinder , Malhotra Vishal , Oberoi Simmi , Nehrudurai Sowmiya , Chahat Mann , Kaur Harmanpreet
Published: August 2022

Introduction: The Emergence of new Delta strain of Corona virus has created havoc with all health care systems across the globe, there has been tremendous pressure due to shortage of health care workers forcing government to involve MBBS interns to overcome the shortage of health staff in Covid care. Aims & Objectives: To assess magnitude of anxiety, stress and depression among MBBS interns working in Covid Isolation facility of Government Medical College, Patiala. Material and methods: The Google form was created and the link to the online questionnaire was circulated through whatsapp group to the MBBS Interns working in Covid isolation facility during June to July 2021. The form included two instruments the Perceived Stress Scale-4 (PSS-4) and the Patient Health Questionnaire for Depression and Anxiety-4 (PHQ-4). Results: A total of 144 interns participated in the survey .Patient Health Questionnaires and Perceived Stress Scale-4 (PSS-4 ) scores of interns were 56% and 49%  respectively. Anxiety and depression symptoms requiring further evaluation were seen in 19% of the Interns. Univariate analysis of PHQ-4 and PSS-4 shows statistically significant association with past history of psychiatric ailment .Conclusion: Careful monitoring of psychological and mental wellbeing of interns during the pandemic will go a long way in mitigating the worsening psychological wellbeing of budding doctors and interns.
Knowledge, preferences, practices, and attitudes about breastfeeding among postnatal mothers in Uttarakhand, India: a cross-sectional study
Authors: Jelly Prasuna , Kodi Malar , Sharma Meenakshi , Sharma Suresh K , Sharma Rakesh
Published: August 2022

Background: Breastmilk is the natural and safest first food for the newborn. It has nutritional, immunological, behavioural, and offers mother-infant bonding. Objective: The objective of the study was to explore the knowledge, practice, and attitudes of mothers towards breastfeeding. Material & Methods: A cross-sectional study was conducted among conveniently selected 950 postnatal mothers attending the immunization clinic and paediatric OPD with their children for vaccination and treatment of other minor illnesses from April 2018 to November 2019 in selected hospitals of Rishikesh, Uttarakhand. Mothers were face-to-face interviewed using structured knowledge, preference, practices, and attitude questionnaires about newborn breastfeeding. Tools were validated and tested for reliability. Results: The average knowledge scores (11.72±1.78) indicated that mothers have good knowledge about breastfeeding. Most mothers (81.45%) fed their babies with colostrum, and 82% were exclusively breastfeeding. It was also reported about top feeds like honey, coconut water, grape water, ghuttee, lactogen among about 20% of the participants. The average score of the Iowa Infant Feeding Attitude Scale (IIFAS) (58.11±6.44) lay in the range of neutral attitudes related to breastfeeding practices among the mothers. Conclusion: Breastfeeding practices were adequate among many mothers, but there were practices of throwing colostrum, topfeed baby and early initiation of weaning. Thus, it is necessary to create awareness among the mothers and their families about the correct practices of feeding the newborn baby; eventually, the attitude will change.
Urban Flood Relief Management in COVID-19 Pandemic
Authors: Tiwari Abhishek , Parveen Khurshid , Singh Shivendra Kumar , Manar Manish
Published: August 2022

Introduction: Urban floods were addressed as a separate disaster after the historical 2005 Mumbai floods. Urban flood peaks are 2-8 times and volume 6 times when compared with rural floods. We are now handling multiple disasters simultaneously due to the Covid-19 Pandemic. The river plains of north India are prone to floods in the monsoon season and geographical location of Prayagraj doubles the damage because it faces wrath from two sides. Very few researches have been conducted on urban floods and evidence needs to be generated from the field. Methodology: This qualitative research was planned with an objective to identify the difficulties faced in operating an urban flood relief camp during superimposed burden of COVID-19 Pandemic and to suggest remedial measures from the public health aspect. We conducted in-depth interviews of nodal officers, health staff and beneficiaries of the identified camps. Informed consent was taken from participant after explaining them about the research. Results: The findings from the interviews were categorized into 3phases of flood relief i.e. before the floods, during floods and lastly post flood. The most crucial work before floods is to spread awareness about do’s and don’ts in detail. Next was identification of the local people actually affected by flood. The space and facilities at few centers was low for the population load. Urban flood management needs a major overhauling of public health infrastructure to handle such disasters in future. Conclusion: The officials were working hard to make the homeless feel as if they are on a picnic. The database of beneficiaries should be strengthened and should also include students and labourers, anyone who is a flood victim and not only local flood victims.
Clinical Profile of Indoor Covid-19 Patients at a Medical Institute In India: A Retrospective analysis
Authors: Khwaja Mariyam , Chopra Deeapk , Verma Pankaj Kumar , Jauhari Nidhi , Shehnaz Shadiya
Published: August 2022

Background: COVID-19 has caused a very high burden of morbidity and mortality across the world, India being  also badly affected. The disease has a wide spectrum ranging from asymptomatic to severe illness and death. Research work on the epidemiological and clinical profile of patients is scarce in India. Objectives: This study was conducted to know the clinico-epidemiological profile of indoor hospitalized Covid 19 patients. Methods: a retrospective analysis (record based) conducted at a designated COVID tertiary care center. Study period-1st August 2020 to 31st October 2020. Study Unit- Laboratory confirmed COVID 19 patients admitted in the hospital. Sample size- All the 894 patients with complete record were included in the study. Results: The mean age was 47.68± 17.62 years. Around 14.1% of the population was asymptomatic. 75.7%  were classified as having a mild disease. The cure rate was 82.9% and deaths were reported in 9.4%. Conclusions: Our findings were similar to findings observed in other studies. A positive significant correlation was noticed between age, duration, clinical severity and outcome of patient. The clinical severity was also found to be associated with age, duration of symptoms and outcome of patient
National Policy for Rare Diseases, 2021 – A critical perspective
Authors: Dubey Manju , Kumar Mohan
Published: August 2022

More than 8% of the global population is affected by a rare disease and >50% affected are children (30% of whom will die before 5 years). There are 6,000-8,000 classified rare diseases – 80% are genetically based – with less than 500 FDA approved treatments (or <5% have therapies) available to treat them. Lack of standard definition and community-based epidemiological data in India limits the estimation of prevalence and/or disease burden; though extrapolations at 6% to 8% show 72 to 96 million affected individuals. The Government of India approved the “National Policy for Rare Diseases, 2021” on 30th March 2021. It is a step in the right direction; at the time it necessitates optimal utilization of allocated resources and timely appraisal of the policy itself.
The Determinants of Entrepreneurial Success of Home-Based Entrepreneurs (HBEs) in Oman
Authors:   Sohar University, Al Shibli Huria , Al Kaabi Aisha ,   Sohar University, Al Risi Ahlam ,   Sohar University, Al Shibli Baasma ,   Sohar University, Khan Firdouse ,   Sohar University
Published: August 2022

Purpose: The purpose of the study was to analyze the impact of the technology factors on the Success of home-based enterprises; to analyze the impact of marketing factors on the Success of home-based enterprises and to analyze the impact of environmental factors on the Success of home-based enterprises. Design/methodology/approach: A structured questionnaire was provided to 208 participants for data collection selected on a stratified random sampling basis. The entrepreneurs from the North Al Batinah region in Oman including housewives and entrepreneurs operating from home were used for the study. The data was analyzed using SPSS. Findings: The study revealed that there was an association between Environmental Factors, Marketing Factors, and the Success of home-based entrepreneurs. Environmental Factors and Marketing Factors impacted the success of home-based entrepreneurs. But Technological factors - have not influenced the Success of home-based entrepreneurs. Limitations/Research implications: The paper will help home-based entrepreneurs to understand that the business from home as it is a form of local business entity necessary for community development and there is an incentive for small and medium business entities to educate the business process for the sustainability of their business. Social Implications: Government should encourage home-based businesses as they are considered as the legitimate form of HBEs for the sake of community development. Government should support channelizing the promotion and selling of business products for home-based businesses. Government should motivate the HBEs towards educating the business process for the sustainability of their businesses. Originality/Value: This is the first kind of study dealing with the factors related to home-based entrepreneurs impacting the success of home-based entrepreneurs. Keywords: Technological Factors, Marketing Factors, Environment Factors, Success of Home-based Business Factors, Barriers of Home-Based Entrepreneurs.
Analisis Penerepan Akuntansi Lingkungan pada PTPN XIV Pabrik Gula Bone Arasoe Kabupaten Bone
Authors: Idrus Muhammad
Published: August 2022

Perhitungan biaya dalam penanganan limbah diperlukan adanya perlakuan akuntansi yang tersistematis secara benar. Proses pengukuran, penilaian, pengungkapan dan penyajian informasi perhitungan biaya pengelolaan limbah tersebut merupakan masalah akuntansi yang menarik untuk dilakukan penelitian sebab selama ini belum dirumuskan secara pasti bagaimana metode pengukuran, penilaian, pengukapan, dan penyajian akuntansi lingkungan di sebuah perusahaan.Penelitian bertujuan untuk mengetahui apakah sistem akuntansi lingkungan sebagai pertanggungjawaban sosial kepada masyarakat, khususnya dalam pengelolaan limbah dan lingkungan telah diterapkan pada PTPN XIV Pabrik Gula Bone Arasoe Kabupaten BoneJenis penelitian yang digunakan dalam penelitian ini merupakan penelitian deskriptif dengan metode kasus pada PTPN XIV Pabrik Gula Bone Arasoe Kabupaten Bone.Metode analisis data yang digunakan adalah metode deskriptif komparatif yaitu peneliti mendeskripsikan hasil temuannya yang berasal dari data data yang terkumpul melalui proses observasi di subyek penelitian yang kemudian akan diperbandingkan dengan metode penerapan akuntansi lingkungan secara teori yang selama ini berkembang dikalangan akademik.Berdasarkan analisis neraca dan laba rugi pada laporan keuangan Pabrik Gula Bone Arasoe, dapat diketahui bahwa elemen yang terkait dengan pengelolaan lingkungan belun tersaji secara eksplisit didalam laporan keuangannya
Faktor â€“ Faktor yang Mempengaruhi Konsumen Dalam Memilih Coffee Shop di Kota Watampone
Authors: Pawerangi Syahrir
Published: August 2022

Penelitian ini bertujuan untuk mengetahui Mengetahui seberapa besar pengaruh lokasi coffee shop atau kafe, harga, suasana, fasilitas yang ditawarkan, serta makanan dan minuman terhadap perilaku kosumen dalam memilih coffee shop.Metode pengumpulan data dalam penelitian ini adalah Riset lapangan.Peneliti turun langsung ke obyek penelitian untuk memperoleh data-data yang dibutuhkan. Teknik yang digunakan adalah: Observasi, Wawancara, Kuesioner (angket). Metode Analisis yang digunakan adalah Regresi Linear Berganda dimana yang menjadi variabel dependen adalah keputusan konsumen dalam memilih coffee shop, Variabel independent dalam penelitian ini adalah variabel yang mewakili faktor-faktor yang mempengaruhi keputusan konsumen dalam memilih coffeeshop di Watampone, antara lain: Lokasi, Biaya, Suasana, Fasilitas, Makanan dan Minuman.Hasil penelitian Secara bersama-sama variabel Lokasi (X1), Biaya (X2), Fasilitas (X3), Suasana (X4) dan Makanan dan Minuman (X5), mempunyai pengaruh yang signifkan terhadap Keputusan konsumen dalam memilih Coffee Shop di Watampone. Sedangkan besarnya pengaruh kelima variabel bebas tersebut terhadap Keputusan konsumen sebesar 61,9% sedangkan sisanya 38,1% dipengaruhi oleh variabel lain yang tidak dimasukkan dalam model penelitian ini. Dan secara parsial variabel Lokasi, Biaya, Fasilitas, Suasana dan Makanan dan Minuman secara parsial atau sendiri-sendiri berpengaruh signifikan terhadap Keputusan konsumen terbukti. Ini dapat dibuktikan dengan Fasilitas thitung dari masing-masing variabel lebih besar dari ttabel yaitu sebesar 1,6612.Berdasarkan hasil koefisien determinasi parsial dapat diketahui bahwa variabel suasana merupakan variabel yang paling berpengaruh terhadap Keputusan konsumen. Ini dapat dibuktikan dengan nilai koefisien determinasi parsial variabel suasana mempunyai nilai terbesar yaitu sebesar 0,125 dibanding variabel lainnya yaitu lokasi, biaya, fasilitas serta variabel makanan dan minuman.
ANALISIS PENGARUH FAKTOR â€“ FAKTOR RISIKO INVESTASI TERHADAP PERUSAHAAN FARMASI YANG LISTING DI BURSA EFEK INDONESIA
Authors: K A. Sumarlin
Published: August 2022

Penelitian ini dilakukan dengan bertujuan untuk : (1) menguji dan menganalisispengaruh Tingkat Inflasi, Struktur Modal, dan current rasio perusahaan terhadap risikoinvestasi saham pada perusahaan Farmasi di PT. Bursa Efek Indonesia; (2) menguji danmenganalisis antara Tingkat Inflasi, Struktur modal, dan Current Ratio perusahaan yangdominan berpengaruh terhadap risiko investasi saham pada perusahaan Farmasi di PT.Bursa Efek Indonesia.Penelitian ini menggunakan data sekunder yang diperoleh dari laporan keuangandan literatur (buku-buku, artikel cetak atau elektronik, peraturan kebijakan terkait dan hasilkajian lainnya yang berhubungan dengan faktor-faktor risiko investasi tersebut, selamatahun 2008 sampai 2012. Data dianalisis menggunakan program (statistical product andservice solutions) SPSS.Hasil penelitian ini menunjukkan bahwa : (1) tingkat Inflasi mempunyai pengaruhlangsung yang positif dan signifikan terhadap risiko investasi, (2) struktur modalmempunyai pengaruh yang tidak signifikan terhadap risiko investasi, (3) current rasiomempunyai pengaruh yang tidak signifikan terhadap risiko investasi.Hal ini berarti bahwa risiko investasi lebih dipengaruhi oleh factor sistematisdimana risiko yang di alami bersumber dari luar perusahaan dan tidak dapat di ubah, tetapistruktur modal dan current rasio merupakan factor dari dalam perusahaan yang berartidapat di minimalkan risiko yang dihadapi melaui keputusan dan tidakan dari perusahaanitu sendiri.
AKUNTANSI DANA PENSIUN PADA BADAN PENYELENGGARA JAMINAN SOSIAL (BPJS) KETENAGAKERJAAN BERDASARKAN PSAK NOMOR 18
Authors: Nurdin Yasmi , Ekawaty Dian
Published: August 2022

Penelitian ini bertujuan untuk mengetahui kesesuaian penerapan akuntansi danapensiun pada Badan Penyelenggara Jaminan Sosial (BPJS) Ketenagakerjaan denganPedoman Standar Akuntansi Keuangan (PSAK) Nomor18. Penelitian ini menggunakan metode deskriptif komparatif dengan cara membandingkanakuntansi dana pensiun di Badan Penyelenggara Jaminan Sosial (BPJS) KetenagakerjaanCabang Makassar dengan PSAK Nomor 18.Setelah melakukan penelitian, peneliti memperoleh hasil bahwa perlakuan akuntansidana pensiun BPJS Ketenagakerjaan Cabang Makassar telah sesuai dengan PSAK Nomor 18,mulai dari pokok-pokok peraturan yang diterapkan, baik dari sisi iuran maupun pembayaranmanfaat pensiunnya. Namun pada BPJS Ketenagakerjaan tidak mencantumkan data pesertaprogram jaminan pensiun
ANALISIS KINERJA KEUANGAN PADA PERHIMPUNAN PENGURUS RUMAH SUSUN NON HUNIAN MENARA BOSOWA DI MAKASSAR
Authors: Nurbayani Nurbayani , Darmawati Darmawati
Published: August 2022

Penelitian bertujuanuntuk mengetahui bagaimana kinerja keuangan padaPerhimpunan Pengurus Rumah Susun Non Hunian Menara Bosowa di Makassar denganmenggunakan rasio keuangan dan economic value added (EVA) selama periode triwulan I(triwulan II (triwulan III 2017. analisis data menggunakan metode rasio keuangan daneconomic value added (EVA).Hasil Penelitian menunjukkan bahwa Hasil analisis kinerjakeuangan perusahaan dengan menggunakan analisis rasio keuangan menunjukkanbahwa Rasio likuiditas pada triwulan I, triwulan II, triwulan III, mengalami peningkatan danberada dalam kategori diatas standar rata-rata industri. Rasio solvabilitas pada triwulan I,triwulan, triwulan III mengalami penurunan tiap triwulannya, namun hasil perhitungan rasiotersebut berada dalam kategori diatas rata-rata standar industri. Rasio aktivitas ditinjaudari fixed asset turnover pada triwulan I, triwulan II, triwulan III mengalami peningkatan,hasil perhitungan tersebut berada dalam kategori diatas rata-rata standar industri, ditinjaudari total aset turnover pada triwulan I sampai dengan triwulan III mengalami penurunantiap triwulannya, namun hasil perhitungan rasio tersebut berada diatas rata-rata standarindustry
ANALISIS TINGKAT KESEHATAN BANK MENGGUNAKAN METODE RGEC PADA PT BANK TABUNGAN NEGARA (PERSERO) Tbk. Periode 2017-2019
Authors: Muhammad Darus Salam Wawan Darmawan,
Published: August 2022

Penelitian ini bertujuan untuk mengetahui tingkat kesehatan PT Bank Tabungan Negara (Persero) Tbk Periode 2017-2019 dilihat dari sudut pandang model analisis Good Coorporate Governance (GCG), RGEC (Risk Profile, GCG, Earning, dan Capital), Earning (Pendapatan), dengan analisis terhadap keseluruhan laporan keuangan. Metode penelitian yang dilakukan dalam penelitian ini adalah dengan menggunakan model Deskriptif terhadap PT Bank Tabungan Negara (Persero) Tbk Periode 2017-2019. Data kemudian diperoleh peneliti dengan menggunakan teknik dokumentasi yang mana data yang digunakan merupakan laporan keuangan untuk di analisis dengan metode Risiko (Risk-based Bank Rating) berdasarkan pengukuran penilaian yang meliputi unsur-unsur RGEC. Hasil penilaian yang dapat disimpulkandalam analisis tingkat kesehatan PT Bank Tabungan Negara (Persero) Tbk ditinjau dari sudut pandang RGEC (Risk profile, Good Corporate Governance, Earnings, dan Capital) selama tahun periode 2017-2018 diketahui bahwa dalam tahun periode analisis diketahui bahwa interpretasi nilainya dipercaya dapat mengatasi dampak yang tidak di inginkan dan berdampak pada menurunnya profitabilitas entitas yang didasarkan pada model risk profile, penggunaan GCG, earnings, dan capital yang setelah di analisis diketahui bahwa tidak akan terjadi dampak yang berpengaruh negatif terhadap perusahaan.
Analisis Prediksi Kebangkrutan PT. Krakatau Steel (persero) dengan Menggunakan Model Altman Z-Score
Authors: Darmawan Wawan , Tubaka Andika Jaros
Published: August 2022

Kebangkrutan adalah kondisi dimana perusahaan tidak mampu lagi untuk melunasi kewajibannya, secara umum diartikan sebagai kegagalan perusahaan dalam menjalankan operasi perusahaan dalam menghasilkan laba. Tujuan Penelitian ini adalah untuk mengetahui analisis prediksi kebangkrutan PT. Krakatau Steel (Persero) dengan menggunakan model Altman Z-Score dan Kepmen Kep-100/MBU/2002. Penelitian ini menggunakan penelitian kuantitatif dengan metode komparatif, dengan menggunakan data sekunder dari Bursa Efek Indonesia.

Hasil penelitian ini menunjukkan model analisis Z-Score menunjukkan angka kebangkrutan yang tinggi. Sedangkan, pada metode Kepmen Kep-100/MBU/2002 PT. Krakatau Steel (Persero) mempunyai skor yang mengindikasikan kinerja yang menyebabkan tingkat kesehatan perusahaan menjadi kurang sehat. Penyebab hasil analisis kedua metode yaitu Z-Score dan Kep-100/MBU/2002 mendekati persamaan ialah karena kedua metode penilaian kinerja ini mempertimbangkan aspek rasio keuangan.
FINANCIAL INTERMEDIARY DAN SIKLUS KEUANGAN DI INDONESIA
Authors: Edwin Basmar  , Erlin Basmar
Published: August 2022

Penelitian ini bertujuan untuk mengetahui efektifitas fungsi financial intermediary perbankan terhadap tekanan perekonomian, baik secara internasional maupun nasional terhadap gelombang siklus keuangan di Indonesia, penelitian ini menggunakan data time series yang diperoleh dari Laporan Keuangan Bank Indonesia (data sekunder) sejak tahun 1950 hingga tahun 2021 (quartal), kemudian diproses dengan menggunakan pengembangan model Ed Waves Indeks. Penelitian memberikan gambaran aktifitas dari financial intermediary perbankan dan gelombang siklus keuangan di Indonesia. Hasil penelitian menemukan bahwa terdapat 3 gelombang terindentifikasi sebagai gelombang contra flow antara tekanan financial intermediary perbankan terhadap pergerakan gelombang siklus keuangan di Indonesia dengan tekanan yang berbeda-beda disepanjang priode penelitian.
AUDIT MANAJEMEN PADA DEPARTEMEN FINANCE AND ACCOUNTING PT SUMBER ALFARIA TRIJAYA TBK KOTA MAKASSAR
Authors: Yasmi  , Siprianus Palete  , Satriani Basri
Published: August 2022

Tujuan penelitian ini adalah untuk memahami aktivitas pada departemen Finance and Accounting PT Sumber Alfaria Trijaya Tbk telah dijalankan sesuai standar audit manajemen dengan indikator akivitas kerja yang efektif, efisien, juga ekonomis. Penilitian ini digolongkan sebagai jenis penelitian deskriptif dengan pendekatan kualitatif. Penelitian ini dilakukan pada PT Sumber Alfaria Trijaya Tbk yang berlokasi di Jl. Kima 8 Makassar (Sulawesi Selatan). Pengumpulan data dilakukan dengan teknik wawancara dan dukungan data primer lainnya

Dalam menganalisa fenomena ini, peneliti menggunakan teori management audit yang dapat dilakukan dengan organizational audit untuk merencanakan dan mengordinasikan kegiatan-kegiatan yang sangat penting dalam organisasi. Salah satu kegiatan penting dalam organisasi berada pada departemen keuangan karena pengeluaran biaya-biaya terkait aktivitas operasi yang cenderung rumit dan sensitif menjadi tanggungjawab bagian keuangan untuk menghasilkan laporan bagi pengambil keputusan.