bluuebunny/crossref_metadata_2025 huggingface dataset:
A ANALISIS PERUBAHAN TARIF UMUM PPN BERDASARKAN UNDANG – UNDANG HARMONISASI PERATURAN PERPAJAKAN NOMOR 7 TAHUN 2021 TERHADAP DPP PPN PADA CV BRP CELLULAR SHOP TULUNGAGUNG
Authors: Suwito Selina
Published: January 2024

ABSTRACT

This study aims to determine changes in the general VAT rate based on the Law on Harmonization of Tax Regulations Number 7 of 2021 DPP VAT CV BRP Cellular. The variable used in this study is the general rate of VAT, Harmonization of Tax Regulations Number 7 of 2021 and DPP VAT. This study uses a quantitative method, where this study analyzes the value of the DPP VAT and has results in the form of valid numbers. Data collection techniques in this study were in the form of observation, interviews and documentation. The results of this study calculate that there are differences in DPP found on company invoices, this illustrates that the imposition of DPP in 2021 and 2022 for the same goods has a different value due to company policies that change the DPP on the same goods so that they remain cheap in the eyes of consumers . In the DPP calculation, there are three similar items, namely Y15 SV 21 (3+32G), Y21T (6+128G) dan Y01 (2+32G). Three goods were traded in 2021, which at that time used a 10% VAT rate and were traded in 2022 where that year already had an 11% VAT rate. The existence of these three items that are sold again in 2021 has a different DPP and certainly in 2022 the DPP will be lower than in 2021. Suggestions for future researchers use other variables outside of this variable in order to get varied results and for research companies it is suggested to provide a mark up increase of 5% -7% of the basic price of goods, with this in mind the company does not have the potential for financial distress

 

Keywords: General VAT, Harmonization of Tax Regulations Number 7 of 2021 and DPP VAT
PENGARUH MINAT PERILAKU KARYAWAN DALAM MEMAHAMI PENERAPAN E-FILING SEBAGAI INOVASI MEDIA APLIKASI PELAPORAN PAJAK
Authors: Rahmawati Nafa Regita , Srihastuti Eni , Srikalimah Srikalimah
Published: January 2024

Abstract

          This study aims to determine the factors that influence the interest in the behavior of the Taxpayer Community in using E-Filing as a means of tax reporting, especially in Kediri. The variables used in this study are the consequent variables, namely the interest in the behavior of the Taxpayer Community in using E-Filing, while the predictor variables are knowledge, perceived usefulness, perceived convenience, security, confidentiality and experience.

        The data used in this study is primary data using a questionnaire. The sample is the Individual Taxpayer Community who has an NPWP using E-Filing in the Kediri area. This sampling method is a random sample. Based on the results of the study, it shows that knowledge, perceived usefulness, perceived convenience have a significant influence on the behavioral interest of the Taxpayer Community in using E-Filing, while confidentiality security and experience have an effect but not significant on the behavioral interest of the Taxpayer Community in using E-Filing as a means tax reporting.

 

Keywords: E-Filing, NPWP, Knowledge, Perceived Usefulness, Perceived Convenience, Confidentiality Security, Experience.
Penerapan Sistem Informasi Akuntansi Penjualan dan Teknologi Informasi atas Kinerja Keuangan (Studi Kasus UD. Dian Coklat Kediri)
Authors: Sahara Khasanah , Attarie Prima Noermaning , Pramitasari Dian
Published: January 2024

Penerapan sistem informasi akuntansi penjualan dan teknologi informasi dalam perusahaan merupakan suatu permasalahan penting yang diperlukan manajemen untuk menghasilkan data laporan keuangan guna menilai kinerja keuangan perusahaan. Efektivitas dan kualitas organisasi dapat ditingkatkan dengan sistem informasi akuntansi penjualan yang tepat dan sesuai.

Pendekatan analisis deskriptif kualitatif digunakan untuk melakukan penelitian ini. Fakta, sifat, dan hubungan antar fenomena yang diteliti dapat digambarkan atau diperlihatkan secara akurat. Wawancara dan dokumentasi pada penelitian ini dilakukan untuk memperoleh data. Hasil penelitian menunjukkan bahwa sistem informasi akuntansi penjualan tunai dan teknologi informasi pada UD. Dian Coklat Kediri belum memadai. Sistem informasi dari UD. Dian Coklat Kediri dapat menunjukkan bahwa sistem informasi akuntansi penjualan yang ada di UD. Dian Coklat Kediri belum mampu menunjang kinerja keuangannya. Berdasarkan kinerja keuangan pada UD. Dian Coklat Kediri yang belum dapat digunakan dalam pengambilan keputusan dapat disarankan dengan melakukan perbaikan sistem informasi akuntansi penjualan tunai dan penggunaan teknologi informasi yang memadai sehingga kedepannya mampu mendukung kinerja keuangan UD. Dian Coklat Kediri.
Desafios enfrentados: gerenciamento de projetos na administração pública
Authors: Lira Fernanda Peçanha , Lima Simone Menezes Buregio de
Published: January 2024

Os desafios enfrentados pelo gerenciamento de projetos na administração pública no Brasil podem ser entendidos como as dificuldades e obstáculos que impedem que ações, projetos e programas sejam executados em conformidade com o aparelhamento do Estado de maneira a satisfazer as necessidades da sociedade. O intuito deste estudo é realizar, através da publicação de materiais bibliográficos dos últimos onze anos, uma revisão da literatura a fim de responder a seguinte pergunta: Quais são os principais impasses enfrentados pelo gerenciamento de projetos na administração pública? Para tal, realizou-se uma pesquisa em livros, teses, dissertações e artigos nas bases de dados Scielo, Google Acadêmico, Periódicos Capes e Oasisbr. Além disso, pesquisas também foram realizadas em revistas, sites e jornais. No mês de outubro e novembro ocorreram as buscas e as palavras-chave utilizadas foram desafios do gerenciamento de projetos na administração pública. Os resultados dos estudos demonstram que entre os principais desafios encontrados pode-se citar a complexidade de gestão devido à dificuldade quanto a aquisição e parametrização de ferramentas de gerenciamento de projetos, administração da comunicação, estrutura e cultura da organização. Dessa forma, pode ser concluído que, tendo em vista a importância do gerenciamento de projetos para o sucesso do serviço público no Brasil, é necessário analisar os impasses enfrentados por essa área, para que seja possível realizar mudanças, programas, projetos e ações bem elaborados e gerenciados.
Adoption of electronic banking
Authors: Baca Granit , Hajdini Artan , Elezaj Shaqir
Published: January 2024

This study aims to investigate the factors influencing behavioral intention to use e-banking services as well as the impact of awareness as an external variable on the technology acceptance model (TAM). The study is based on original information gathered from 206 respondents who live throughout Kosovo. Confirmatory Factor Analysis and Structural Equation Model were employed in the analysis, which was conducted using AMOS statistical software. As a result, it was found that customers of banking institutions are not sufficiently aware of the usefulness of e-banking services and the opportunities offered. Perceived ease of use, perceived usefulness, and attitude seem to influence the intention to use e-banking. Attitude was found as a major predictor of the intention to use. Various marketing campaigns from financial institutions should focus on educating people about the advantages of using e-banking, such as time savings, lower transaction costs, up-to-date customers, and other information. Likewise, to create other benefits for e-banking services, only then will consumers have positive attitudes and intentions to use these services.
Spontaneous uterine rupture in unscarred uterus in a low resource setting in India: A case series
Authors: Chowdhury Pushpal
Published: January 2024

Uterine rupture, a critical event during childbirth, poses significant challenges in familial and societal contexts. Despite concerted efforts to prevent such occurrences, inevitabilities arise, placing immense burdens on emergency healthcare teams, particularly in remote areas with inadequate facilities. What makes uterine rupture even more dangerous is the difficulty and the delay in diagnosis, especially in the unscarred uterus which invariably causes loss of the fetus in vivo and a high degree of maternal morbidity and mortality. This case series described three cases of rupture in the unscarred uterus, and their subsequent management and outcomes in a resource-constrained environment in Northeast India. Out of three cases, neonatal mortality was reported in all the cases, while maternal mortality was reported in one case. The findings underscore the critical need for heightened awareness, efficient diagnostic strategies, and improved healthcare infrastructure to address the complexities of uterine rupture in unscarred uteri, particularly in low-resource settings.
Clinical and radio-angiographic features of paediatric moyamoya disease in Bangladesh
Authors: Fatema Kanij , Rahman Md Mizanur , Hossain Mohammad Monir , Akhter Shaheen
Published: January 2024

Background: Moyamoya disease is a cerebrovascular arteriopathy of unknown origin characterized by progressive stenosis followed by occlusion of the cerebral arteries. Studies on moyamoya disease, especially in children in Bangladesh, are rare. We aimed to determine the clinical and neuroimaging features of moyamoya disease, particularly angiographic features.
Methods: Forty children diagnosed with moyamoya disease were consecutively recruited from Bangabandhu Sheikh Mujib Medical University Hospital, Dhaka, Bangladesh. Each patient underwent a medical history and physical examination focusing on stroke, magnetic resonance imaging, and magnetic resonance angiography scans of the brain. In some instances, electroencephalogram and digital subtraction angiography were also performed.
Results: Of the 40 patients, 22 experienced their first-ever stroke (median age, 84 months), and 18 had recurrent strokes (median age, 90 months). Common symptoms included hemiparesis, headache, seizure, and speech disorder. The commonly affected vessels were the internal carotid and middle cerebral arteries. Cortical involvement was found in 82.5% of cases. Bilateral involvement was observed in 37.5% of the patients, most of whom were in the Suzuki stage III.
Conclusion: Hemiparesis, headache, seizure, and speech disorder were the common manifestations. Most patients reported late (Suzuki stages III and IV), indicating an advanced stage.  Early detection is necessary, considering the severity of the disease and its inherent tendency for recurrence.
Mutation of NPHS1, NPHS2, WT1, LAMB2, COL4A5 and other genes in children with idiopathic steroid resistant nephrotic syndrome
Authors: Sharmim Mst. Shanjida , Uddin Golam Muin , Begum Afroza , Rahman Habibur , Roy Ranjit Ranjan , Shirin Tahmina , Alam Mohammad Rashidul , AKM Muraduzzaman  , Huque Syed Saimul , Jesmin Tahmina , Al Mamun Abdullah
Published: January 2024

Background: Many children with idiopathic steroid resistant nephrotic syndrome have been reported worldwide due to mutation of NPHS1, NPHS2, WT1 and LAMB2 genes. This study aimed to determine the frequency of mutation of NPHS1, NPHS2, WT1, LAMB2, COL4A5 and other genes and their association with renal histopathological patterns of idiopathic steroid resistant nephrotic syndrome patients.
Methods: This cross-sectional study was conducted on 25 patients with idiopathic steroid resistant nephrotic aged 1-17 years in the Department of Paediatric Nephrology, Bangabandhu Sheikh Mujib Medical University, Bangladesh, from July 2017 to June 2018. Next Generation Sequencing and mutation analysis were performed after DNA extraction from patients' venous blood lymphocytes. Histopathological study of renal tissue was done among 17 patients.
Results:  A little more than half (56%) of the patients were male. The mean age at the initial attack of nephrotic syndrome was 94.2 months. They mostly had minimal change disease (41%) and IgA nephropathy (12%). One subject had the NPHS2 gene mutation, histopathologically diffuse mesangial proliferative glomerulonephritis, and clinically stage-4 chronic kidney disease. Another subject had the COL4A5 gene mutation and focal segmental glomerulosclerosis.  Both were male and had no familial renal disease, consanguinity, or hematuria.
Conclusion: Children with idiopathic steroid resistant nephrotic syndrome showed NPHS2 and COL4A5 gene mutations. Histopathologically, they showed diffuse mesangial proliferative glomerulonephritis and focal segmental glomerulosclerosis.
Sealing coronary perforation by hand-made covered stent: A case report
Authors: Khaled Md. Fakhrul Islam , Mahmod Muhammad Salim , Rahman Mohammad Arifur , Haque Mohammad Moynul , Ahmed Sharmin
Published: January 2024

Coronary artery perforation, a rare but deadly complication of percutaneous coronary intervention (PCI), can be managed by several modalities, including balloon inflation, heparin-reversing agent, thrombin injection, microcoils, fat embolization, covered-stent implantation, or surgery. We share our experience in emergency innovative management of coronary perforation during routine PCI. We faced an Ellis class III perforation of the right coronary artery during PCI. The balloon inflation technique failed to occlude the perforation, and no other facility was available to solve the problem immediately. The patient developed mild pericardial effusion but was hemodynamically stable. We made a covered stent by wrapping it with polyurethane (Tegaderm® skin dressing material) and deployed it. The perforation was sealed. The patient was discharged in stable condition and doing well at a 12-month follow-up examination. Hand-made covered stent may be a good bailout option to seal coronary perforation where premounted covered stents are not readily available.
Association of vitamin D level with systemic lupus erythematosus: A case-control study
Authors: Saha Mrinal , Deb Aparana , Sultan Imtiaz , Razzaque Md Abdur , Mahmud Sakit , Rahul Abu Kamran , Hassan Khaled , Paul Sujat
Published: January 2024

Background: Systemic lupus erythematosus (SLE) is a chronic autoimmune connective tissue disease. SLE patients are more prone to vitamin D deficiency because of their light sensitivity, renal involvement, and prolonged steroid use. This current study aimed to determine the relationship between vitamin D deficiency and SLE.
Methods: In this case-control study, 50 SLE patients (cases) and 50 healthy people (controls) were recruited. The reference value of vitamin D is as follows: normal ≥ 30 ng/ml, deficient ≤ 20 ng/ml, and insufficient 21–29 ng/ml.
Results: The mean (standard deviation) of vitamin D levels in SLE patients was 19.5 (5.3) ng/mL, which was significantly lower than those in healthy controls, 27.3 (10.0) ng/mL (P<0.001). The healthy controls had a higher proportion of people with normal vitamin D levels (≥ 30 ng/ml). We noticed a moderate negative correlation between vitamin D levels and fatigability, while a moderate positive correlation was seen with hemoglobin levels and the duration of sun exposure. However, in multiple logistic regression analysis, all the associations mentioned above disappeared.
Conclusion: Although vitamin deficiency was found to be associated with SLE, its relationship disappears when the confounding by other variables is considered in the analysis.
Development of banana chips: Analysis of nutritional and sensory characteristics of banana chips as influenced by frying conditions
Authors: Mesfin Wolde Deboch  , Abadi Gebre Mezgebe
Published: January 2024

Banana (Musa sapientum L) is a widely grown and consumed fruit due to its distinct aroma and taste. In Ethiopia, there is a lack of knowledge and trends on the processing and consumption of processed and shelf-stable banana products. The aim of this study was to evaluate the effects of frying time and layering of Moringa stenopetala leaf powder on the proximate composition, oxidative stability and sensory properties of green banana chips. In this study, prepared chips from green bananas using two levels of Moringa stenopetala leaf powder layers (3% & 6%) and three levels of frying time (1.5, 2.0, & 2.5 minutes) following standard methods. Proximate Composition, Oxidative Stability and Sensory Properties of the chips were analyzed. The results showed that the banana chips had moisture (3.35–7.34%), total ash (5.67–13.65%), crude ﬁber (4.43–12.43%), crude fat (3.34–11.70%), crude protein (3.56-13.80%), carbohydrate (57.78–67.29%). Descriptive sensory analysis (DSA) showed that banana chips prepared with layering of M. stenopetala leaf powder was bitter, darker, rougher, and more astringent than chips fried from only banana. Banana chips fried without Moringa leaf powder for 2.5 minutes were crispier. M. stenopetala leaf powder layered banana chips were lower in quality and had weak acceptability compared with banana chips fried without M. stenopetala leaf powder. This study suggested that layering M. stenopetala leaf powder during prolonged frying to banana chips improves nutritional value and oxidative stabilities without compromising the sensory properties of banana chips.
Int. J. Agril. Res. Innov. Tech. 13(2): 1-5, Dec 2023
Impact of Forest Landscape Restoration (FLR) on rural households’ livelihood: The case of Sodo FLR, South Central Ethiopia
Authors: Mister Abebe  , Mehari Alebachew  , Abdu Abdelkadir  , Degenet Abebaw  , Agena Anjulo  , Teshome Tesema  , Habtemariam Kassa
Published: January 2024

Ethiopia has pledged to restore 22 million ha of degraded and deforested lands by 2030. With the massive Forest Landscape Restoration (FLR) efforts underway, however, there are no sufficient empirical studies that signify the effectiveness of FLR in the country. Therefore, the study evaluated the impact of the FLR program on rural households’ livelihoods in Sodo, Southern Central Ethiopia. A two-stage random sampling technique was followed to draw the sample households, and 260 sample households (120 households from FLR participating and 140 households from non-FLR participating) were chosen randomly. Data on socio-demographic characteristics, head of household assets, access to credit, land size, household income and related expenditures were considered. In addition, data was gathered through key informant interviews, focus group discussions, direct field observations, and reviewing project documents and activity reports. The data was analyzed using descriptive statistics and Propensity Score Matching (PSM) technique. The results showed that FLR participants are likely to gain higher total and crop income than non-FLR participants. The average off-farm income of FLR participants also increased by 10252.4 ETB (200 USD). The number of beehives and the amount of honey produced was higher with FLR participants. FLR participants received more training and had better access to credit. Moreover, several households benefited from the FLR initiative's program offer to sustain their livelihoods by producing sheep and poultry. In conclusion, FLR initiatives should be combined with agricultural intensification and diversification as well as business-oriented forest development for better impact.
Int. J. Agril. Res. Innov. Tech. 13(2): 14-21, Dec 2023
Changes in endotracheal tube cuff pressures and incidence of post-operative sore throat while using different inflating agents
Authors: Aziz Lutful , Zafor Iqbal Mohammad , Nimmi Nahida Parveen , Farhana Akhter Kazi , Uddin Al Azad Salah
Published: January 2024

Background & Aims: Post-operative sore throat is one of the minor complications after general anaesthesia with endo tracheal intubation. Although short lasting and self-limiting, it creates an uncomfortable situation for patient. Diffusion of Nitrous Oxide (N20) into endotracheal tube (ETT) cuffs and increase intra cuff pressure causes this. Different inflating agents have been studied to see the incidence of intra cuff pressure changes. This study was performed to see the post extubation tracheal mucosal changes and post-operative sore throat after using N20 in Oxygen as ETT cuff with direct visualization of the tracheal mucosa just after tracheal extubation.
Methods: Institutional ethical committee approval and informed written consent were obtained, 50 patients, undergoing elective surgery under general anaesthesia, were enrolled. Patients were randomly allocated in two groups of 25. In Group A, the ETT cuff was inflated with air, in Group B, cuff was inflated with 67% N₂0 in oxygen. The cuff pressure was kept around 30 cm H₂0 and was measured every 10 minutes. The condition of the trachea was seen using fibreoptic bronchoscope and a grading was done. All the data was collected & statistical analysis performed.
Results: The frequencies of pain, difficulty in swallowing, and hoarseness of voice at the recovery room within the first two hours after anaesthesia were lowest in Group B than Group A and significantly reduced within 24 hours. Perioperatively cuff pressure change in group A was significantly high and in group B it was minimum. Bronchoscopic view of larynx and trachea showed 64 % normal. 22% was erythematous, 10% was oedematous in group B. In group A it was 28%, 46% and 24%.
Conclusions: It is evident, that N₂0 in 0₂ filled ETT cuff reduces the incidence of postoperative sore throat. It is proposed that the difference was produced due to no or minimum diffusion of N₂0 in N₂0 with 0₂ filled ETT cuff, subsequently no significant intra cuff pressure changes per operatively.
J Bangladesh Coll Phys Surg 2024; 42: 12-18
Association between Vitamin D deficiency and serum anti-mullerian hormone in infertile women: a cross sectional comparative study
Authors: Dey Sharbari , Ishrat Shakeela , Fatima Parveen , Islam Farzana , Ara Rowshan , Nandi Eva Rani
Published: January 2024

Background: Reproductive failure is a significant public health concern. Vitamin D influences steroidogenesis and ovarian follicular development. AMH has a crucial role in the regulation of follicular recruitment and oocyte development. Several studies have recently shown that serum AMH is affected by several factors including obesity, serum leptin and serum vitamin D. Results from studies are conflicting with some suggesting that vitamin D status is associated with ovarian reserve, whereas other studies have not found any significant correlation between vitamin D and AMH levels. 
Objective: To evaluate the association between vitamin D deficiencies with serum anti-mullerian hormone in infertile women.
Materials and methods: The study population was the infertile women of 20-34 years of age. The women having serum anti-mullerian hormone levels ≤ 1 ng/ml were grouped as diminished ovarian reserve and those having serum anti-mullerian hormone levels > 1 ng/ml were grouped as normal ovarian reserve. Serum anti-mullerian hormone and serum vitamin D levels were measured at the same day.
Result: Vitamin D deficiency was defined when vitamin D levels were ≤ 20ng/ml. All infertile women with normal and diminished ovarian reserve are deficient in vitamin D. The mean serum AMH was 1.42±1.49 in vitamin D level ≤20 ng/ml and 3.14± .45 in vitamin D level >20 ng/ml. Bivariate analysis was done to see that vitamin D deficiency was significantly more (calculated odds ratio 4.40) in those with diminished ovarian reserve. There was significant positive correlation between serum vitamin D level and serum anti-mullerian hormone.
Conclusion: Vitamin D deficiency is associated with low serum anti-mullerian hormone in infertile women.
J Bangladesh Coll Phys Surg 2024; 42: 19-24
Left ventricular hypertrophy (LVH) in different stages of chronic kidney disease (CKD) patients and its correlation with anaemia
Authors: Tahara Omma , Dutta Pradip Kumar
Published: January 2024

Background : Chronic kidney disease (CKD) is a public health problem that increases the risk of cardiovascular morbidity and mortality. Heart failure with preserved ejection fraction characterized by left ventricular hypertrophy (LVH) and diastolic dysfunction is a common cardiovascular complication of CKD. Anaemia is present in both dialysis & non dialysis CKD patients. Anaemia causes left ventricular hypertrophy (LVH) which in turn leads to increases morbidity and mortality in CKD, even before progression of chronic kidney disease (CKD) to end stage renal disease (ESRD). Our study is aimed at to evaluate the prevalence of left ventricular hypertrophy (LVH) and its correlation with anaemia in hospitalized CKD patients.
Materials and Methods : A cross-sectional study was done on 50 patients of different stages of CKD admitted in the chittagong medical college hospital (CMCH). All the clinical data were reviewed and recorded. Data was analyzed by SPSS-18 and p value <0.05 was considered statistically significant.
Results : Majority of study population 64% was male, 36% was female. Most of the male patient (40%) of the study population were having abnormal left ventricular mass index (>130 gm/m2). More patients with severe left ventricular hypertrophy were found in stage 5 of CKD in female and male which was 8 and 23 respectively. Regarding correlation of Hb% with LVMI there was a significant negative correlation was found (r= -0.420, p = 0.003) between them means if Hb% decreases LVMI level increases. It was also found in male and female patients separately ( for male r = -0.778, p = 0.001 and for female r = -0.746, p = 0.001).
Conclusion : Anemia is widely prevalent in our CKD patients. Severity of anemia is correlated to left ventricular hypertrophy in these patients. Hence correction of anemia early in these group of patients can halt or prevent cardiovascular morbidity and mortality.
J Bangladesh Coll Phys Surg 2024; 42: 25-30
Kawasaki Disease in Children: A Brief Update
Authors: Rahman Shahana A , Laila Kamrul
Published: January 2024

Kawasaki disease (KD) is a common acute vasculitis of childhood that may lead to coronary artery abnormalities in about 25% of patients if left untreated. KD is reported as the leading cause of acquired heart disease in children replacing rheumatic feverin developed countries. Strong epidemiological data are not available from developing countries, but it is increasingly recognized in rapidly industrializing countries of Asia including India,where it might has replaced rheumatic heart disease as the most common cause of acquired heart disease. This increasing recognition could be due to actual rise in number of KD cases or due to more diagnosis following increased awareness.
The status of KD in Bangladesh is not known. But unpublished data from Bangabandhu Sheikh Mujib Medical University (BSMMU) show a sustained and significant increase in the number of KD cases over the years. The reasons for this increase may be similar to our neighbouring country India. Aetiology of KD still remains unknown. But there have been many hypotheses including infection, immune dysregulation, super-antigen and genetic factors.
The diagnosis of KD is based on the presence of ≥ 5 days of fever and the presence of ≥4 of the 5 principal clinical features (1.Extremity Changes, 2. Conjunctival injection, 3.Oral changes 4.Exanthem/Rash, and 5. Lymphadenopathy).
The diagnosis of KD may be very challenging for even a very experienced paediatrician. It must be considered in a child with prolonged fever, undue irritability and sequential appearance of principal clinical features.
KD patients should be managed timely with intravenous immunoglobulin (IVIG) and aspirin in proper dose. It is to be remembered that KD is no longer considered as a one-time disease of childhood, as it can be associated with significant long term sequelae.
J Bangladesh Coll Phys Surg 2024; 42: 68-77
PENGARUH DISIPLIN KERJA, KOMPETENSI, PENGHARGAAN, DAN REMUNERASI TERHADAP KINERJA PEGAWAI
Authors: Subandi Subandi , Ratnasari Sri Langgeng , Widiyah Nasrul Herni , Munzir T. , Sutjahjo Gandhi , Winarso Widyo
Published: January 2024

Tujuan penelitian ini untuk menganalisis pengaruh disiplin kerja terhadap kinerja pegawai, menganalisis pengaruh kompetensi terhadap kinerja pegawai, menganalisis pengaruh penghargaan terhadap kinerja pegawai, menganalisis pengaruh remunerasi terhadap kinerja pegawai, menganalisis pengaruh disiplin kerja, kompetensi, penghargaan, dan remunerasi terhadap kinerja pegawai. Populasi penelitian ini adalah Pegawai Negeri Sipil di Provinsi Kepulauan Riau sebanyak 67 orang. Sampel sebanyak 67 orang, teknik pengambilan sampel dengan menggunakan teknik sensus. Teknik analisis data dengan menggunakan regresi berganda dan uji hipotesis dengan menggunakan SPSS. Hasil penelitian ini adalah disiplin kerja berpengaruh signifikan terhadap kinerja pegawai, kompetensi berpengaruh signifikan terhadap kinerja pegawai, penghargaan berpengaruh signifikan terhadap kinerja pegawai, remunerasi berpengaruh signifikan terhadap kinerja pegawai. Disiplin kerja, kompetensi, penghargaan dan remunerasi secara simultan berpengaruh signifikan terhadap kinerja pegawai.
ENDOGENOUS GROWTH FACTORS IN FOUR CATEGORIES OF COUNTRIES BASED ON HDI
Authors: Wasiaturrahma Wasiaturrahma , Chairunissa Nanda
Published: January 2024

The economic slowdown is an issue that the global economy still faces since the 2007-2009 Great Recession. The decline in physical and natural capital will further exacerbate this slowdown. This study analyzes the factors driving growth based on endogenous growth theory using a case study of four country categories based on the Human Development Index (HDI) level to solve the economic slowdown problem and realize sustained economic growth as Goal 8 of Sustainable Development Goals (SDGs). The variables used in this study are HDI, Global Innovation Index (GII), labor force, and Gross Fixed Capital Formation (GFCF). This study analyzed 98 countries in 2011-2018 using Fixed Effect and Random Effect Model. The estimation results show that HDI, labor force, GII, and GFCF significantly affect economic growth in the very high, high, and medium HDI country categories. This study found that GII did not affect economic growth in the low HDI countries category.
STUDY OF THE COVID-19 PANDEMIC ON RETURNS AND TRADING VOLUME ACTIVITIES OF STOCKS IN INDEX LQ45 INDONESIA STOCK EXCHANGE
Authors: Saleh Mustaruddin
Published: January 2024

The purpose of the study is  to identify and analyze abnormal returns and trading volume activity at the announcement of the Covid-19 pandemic by President Joko Widodo on March 13, 2020. In this study, the authors try to exposed  the impact of the Covid-19 pandemic on the return and volume of trading activities which listed on the LQ45 index of the Indonesia Stock Exchange. The test results reveal that the announcement of the Covid-19 pandemic has a significant impact on abnormal returns and trading volume activity throughout the window period. These findings are in line with research conducted by He et al (2020), Xiong et al (2020) and Ashraf (2020) which revealed that the Covid-19 pandemic largely had a negative impact on stock prices listed on the stock exchange in their each  studies. respectively. Thus, this event study of the Covid-19 pandemic confirms research in various capital markets that the information content has a major impact on decreasing returns and volume of trading activity in various capital markets in the world.
ANALISIS PENGARUH PRODUK, HARGA DAN PROMOSI TERHADAP KEPUTUSAN PEMBELIAN MINYAK GORENG
Authors: Tarigan Petra Paulus
Published: January 2024

Menganalisis Pengaruh Produk, Harga dan Promosi terhadap Keputusan Pembelian Minyak Goreng Hayat pada PT. Sinergi Minyak Nusantara. Survey ini kami buat untuk mengetahui dan menganalisis pengaruh Produk, Harga dan Promosi terhadap keputusan pembelian minyak goreng Hayat dari PT. Sinergi Minyak Nusantara di Acc Mart. Kami menggunakan 2 (dua) jenis pengumpulan data untuk survei ini, yaitu data primer dan data sekunder. Data diambil dari 50 koresponden yang berkunjung di Acc mart. Data diambil dengan metode kuisioner, dan data tersebut diolah dengan SPSS for windows 22. Metode yang digunakan adalah metode Analisis Kuantitatif yaitu dengan menganalisis data uji (uji asumsi klasik, metode regresi linier berganda dan uji hipotesis) Hasil penelitian menunjukkan bahwa variabel harga mempunyai pengaruh. namun tidak signifikan, ditunjukkan thitung sebesar 0,363 dengan signifikansi 0,718 sebagian besar lebih tinggi dari 0,05. Sedangkan produk dan promosi berpengaruh terhadap keputusan pembelian, yaitu thitung sebesar 2,588 dengan signifikansi 0,013 lebih kecil dari 0,05 untuk variabel produk dan thitung 3,600 dengan signifikansi 0,001 lebih kecil dari 0,05 untuk variabel promosi. Kami menguji pengaruh variabel independen secara bersama-sama terhadap variabel dependen lainnya dengan uji F dengan batas signifikan lebih rendah atau lebih tinggi dari 0,05. demikian hasil statistik menunjukkan uji F dengan nilai batas = 16,036 signifikan 0,000 dengan hasil ini menunjukkan bahwa uji berpengaruh terhadap hipotesis secara simultan. Kualitas Produk, keterjangkauan harga dan teknik promosi harus terus ditingkatkan agar perusahaan mempunyai citra yang baik di mata konsumen/pembeli/pengguna, hal ini untuk menjaga opini yang baik di masyarakat.
ANALISIS RESPON PELAKU USAHA RUMAH MAKAN BEBEK TERHADAP KEWAJIBAN SERTIFIKASI HALAL DI KABUPATEN BANGKALAN
Authors: Sumarsono Anggita Devi Permatasari , Amir Faizal , Fajar Fajar
Published: January 2024

Bangkalan belakangan ini dikenal dengan kota bebek. Terdapat banyak rumah makan bebek yang levelnya sudah merambah pasar nasional, misalnya rumah makan bebek sinjay, rumah makan bebek rizky, rumah makan bebek suramadu, rumah makan bebek seroja, rumah makan bebek kharisma, rumah makan bebek tulen, rumah makan bebek soponyono dan yang lainnya. Penelitian ini menggunakan metode kualitatif deskriptif. Dengan menggunakan objek penelitian adalah pelaku usaha rumah makan bebek di Kabupaten Bangkalan. Data yang digunakan dalam penelitian ini adalah data primer dan data sekunder, dan teknik pengumpulan data dilakukan dengan cara wawancara, observasi, dan dokumentasi. Tujuan dari penelitian ini untuk mengetahui secara mendalam respon pelaku usaha rumah makan bebek di wilayah Kabupaten Bangkalan terhadap kewajiban sertifikasi halal. Adanya kewajiban sertifikasi halal dirasa tidak membebani pelaku usaha rumah makan bebek di Kabupaten Bangkalan, Mayoritas para pelaku usaha memberikan respon yang baik terhadap kewajiban sertifikasi halal namun tetap saja masih minimnya pengetahuan mereka terhadap peraturan tentang kewajiban pelaku usaha mikro dan kecil terkait kepemilikan sertifikasi halal. Terdapat beberapa kendala yang menghambat proses sertifikasi halal pada pelaku usaha seperti ketidak tahuan pelaku usaha terkait proses alur pendaftaran sertifikasi halal, ketidak pastian biaya, dan kurangnya pengetahuan masyarakat bangkalan dalam mengkonsumsi makanan yang memiliki sertifikat halal.
PLANNING AND DESIGN OF WORKERS' FLATS IN BATAM
Authors: Pambudi Alam Rengga , Karmawan Septy , Supriyanto Supriyanto , Permana Whida Elastu , Rahman Abraham Jeruansal , Hidayat Rian
Published: January 2024

Kota Batam merupakan salah satu Kota yang berada Provinsi Kepulauan Riau yang mempunyai Visi yaitu Terwujudnya Batam sebagai Bandar Dunia Madani Yang Modern Dan Sejahtera,Bandar yang berarti sebuah kota dan Madani yang berarti Beradab.selain dikenal sebagai Kota Industri Kota Batam juga disebut Bandar Madani hal ini bukan hanya sebuah julukan namun juga memiliki makna Pembangunan Kota Batam diarahkan untuk mewujudkan masyarakatnya yang berkarakter,sopan santun,disiplin,serta berbudaya tinggi berbanding lurus dengan konsep civil society yang religius.Melalui visi Kota Batam ini maka sangat dibutuhkan fasilitas pendidikan dan pengajaran yang membentuk manusia yang berkarakter,beradab dan relegius yaitu melalui pendidikan Pondok pesantren dengan konsep rancangan bangunan modern sebagai citra peradaban kemodrenan dimulai material bangunan modern,fasad bangunan,serta kebutuhan ruang,fasilitas-fasilitas pendidikan modern seperti laboratorium,fasilitas olah raga untuk menunjang dalam proses pendidikan dan pengajaran dipondok pesantren modern,serta dengan beberapa sentuhan arsitektur melayu dari bentuk atap model fasad bangunan rumah melayu yang berkesan ringan sebagai kearifan lokal yang dituangkan dalam konsep rancangan,dan dengan pendekatan konsep bioklimatik sebagai respon terhadap iklim tempatan.dalam penataan massa bangunan dengan pola grid dan sirkulasi linier sebagai responsi terhadap Analisa Tapak.hal ini ditujukan untuk menghadirkan fisik bangunan pondok pesantren modern sebagai fasilitas pendidikan karakter berbasis pondok pesantren dengan konsep bangunan modern dengan beberapa analogi arsitektur bangunan rumah melayu sebagai kearifan lokal bagi masyarakat Kota Batam khususnya dan masyarakat Kepulauan Riau pada umumnya.
BUDIDAYA DAN PENGOLAHAN JAHE MERAH SEBAGAI PRODUK KESEHATAN DI DESA TEBANG KACANG KABUPATEN KUBU RAYA
Authors: Zulfita Dwi , Nurmainah Nurmainah , Asnawati Asnawati
Published: January 2024

Teknik budidaya tanaman jahe merah yang baik dan benar serta pengolahan rimpang jahe menjadi minuman kesehatan dalam bentuk jahe instan merupakan hal yang perlu diperhatikan untuk meningkatkan taraf hidup petani jahe di desa Tebang Kacang Kabupaten Kubu Raya. Untuk itu pengetahuan dan keterampilan dalam desiminasi teknologi budidaya jahe merah dan desiminasi pengolahan rimpang jahe merah menjadi minuman jahe instan perlu dilakukan untuk meningkatkan gizi, tahan lama dan meningkatkan harga jual produk. Kegiatan ini bertujuan agar masyarakat Desa Tebang Kacang mengetahui manfaat dan kandungan gizi dalam jahe merah, dapat melakukan budidaya jahe merah dengan baik dan benar serta apat mengolah rimpang jahe merah menjadi minuman kesehatan siap saji (jahe merah instan). Metode kegiatan mulai dari sosialisasi dan demonstrasi, pendampingan dan pelatihan tentang budidaya jahe merah dan pengolahan rimpang jahe merah menjadi minuman kesehatan sampai pengemasan dan pelabelan produk. Target luaran adalah dibuatannya minuman jahe merah instan dengan pengemasan dan pelabelan yang baik sehingga siap untuk dikonsumsi konsumen. Hasil kegiatan menunjukkan bahwa tingkat partisipasi yang tinggi dari masyarakat desa Tebang Kacang memberikan dampak positif bagi pelaksanaan program, terlihat dari tingkat pemahaman serta kegunaan kegiatan mulai dari kegiatan pelatihan dan pendampingan terjadi peningkatan sampai 100% tentang teknik budidaya jahe merah yang baik dan benar dan pengolahan rimpang jahe merah menjadi minuman kesehatan dalam bentuk jahe merah instan.
KUNJUNGAN EDUKASI SEKOLAH ISLAM NABILAH, DENGAN KEGIATAN PENANAMAN MANGROVE DI KAWASAN EKOWISATA PANDANG TAK JEMU, KAMPUNG TUA BAKAU SERI, KOTA BATAM
Authors: Sarmini Sarmini , Titik W Diana , Gunoto Pamor , Lestari Linayati , Hakim Arif Rahman
Published: January 2024

Kunjungan Edukatif sebagai program pembelajaran outdoor dari Sekolah Islam Nabilah, Batam, dilaksanakan pada tanggal 3 - 4 Desember 2022. Pada kunjungan kali ini siswa berjumlah 150 anak dan 45 orang guru mengadakan kegiatan penanaman pohon mangrove pada kawasan ekowisata lingkungan pantai dan hutan mangrove Pandang Tak Jemu yang beralamat di Kampung tua bakau serip pantai, Jl. Hang Lekiu, RT.02/RW.10, Sambau, Kecamatan Nongsa, Kota Batam, Kepulauan Riau. Kegiatan ini merupakan pembelajaran berbasis pengalaman (experiential learning). Hal ini akan lebih efektif dan efisien katika siswa bukan hanya mendapatkan teori saja tetapi langsung praktek, sehingga pengalaman langsung. Adapun manfaat yang dapat diambil dari kunjungan edukatif penanaman mangrove dari Sekolah Islam Nabilah berupa ini adalah: meningkatkan kesadaran siswa terhadap pentingnya keutuhan ekosistem, memberikan pengalaman baru pada siswa mengenai tatacara penanaman pohon mangrove, serta menambah pengetahuan siswa mengenai pengelolaan buah mangrove.
PELATIHAN PEMANFAATAN TEKNOLOGI SEBAGAI MEDIA PEMBELAJARAN MATEMATIKA YANG MUDAH DAN MENYENANGKAN BAGI GURU MENTAL ARITMATIKA ASMA BATAM
Authors: Hanggara Yudhi , Amelia Fitrah , Gusmania Yesi , Ismarti Ismarti , Putra Jaya Dwi
Published: January 2024

Kemajuan teknologi informasi dan komunikasi (TIK) telah menghadirkan berbagai inovasi dalam metode pengajaran matematika. Teknologi membuka pintu untuk pembelajaran yang lebih mudah dan menyenangkan, yang dapat meningkatkan minat serta pemahaman siswa terhadap matematika. Faktanya, pemanfaatan teknologi dalam pembelajaran masih belum dilakukan oleh sebagian besar guru. Tujuan pengabdian masyarakat ini adalah untuk memberikan pengetahuan dan pemahaman terkait pemanfaatan teknologi sebagai media yang dapat digunakan dalam kegiatan pembelajaran. Sasaran kegiatan pengabdian ini adalah guru Mental Aritmatika ASMA Batam. Kegiatan pengabdian masyarakat ini dilakukan dalam tiga tahapan yaitu perencanaan, pelaksanaan dan evaluasi. Secara keseluruahan kegiatan pengabdian ini berjalan dengan baik. Hal ini dapat dilihat dari antusias peserta selama mengikuti kegiatan dan hasil evaluasi yang diberikan setelah berakhirnya kegiatan. Berdasarkan hasil evaluasi secara keseluruhan peserta kegiatan merasa puas dengan pelaksanaan pengabdian ini dengan persentase kepuasan adalah 76,9% mengatakan sangat puas dan 21,1% puas.
PELATIHAN BAHASA INGGRIS MARITIM MELALUI ROLE PLAY METHOD KEPADA SISWA-SISWI SMKS PELAYARAN PUTRA SAMUDRA SORONG
Authors: Hafita Yuniar Ayu , Sulistiono Agus , Sumarta Ryan Puby , Saputra Dian , Hasanudin Hasanudin , Inang Inang
Published: January 2024

Pelatihan Bahasa Inggris maritim merupakan komponen kritis dalam persiapan siswa pelayaran untuk menunjang karir di industri maritim global. Dalam pengabdian kali ini bertujuan untuk melihat metode bermain peran (role play method) dalam pelatihan Bahasa Inggris maritim menggunakan terhadap kemampuan siswa dalam berkomunikasi efektif di lingkungan maritim. Pengabdian ini melibatkan sekelompok siswa SMK Pelayaran Putra Samudra Kota Sorong yang mengikuti program pelatihan intensif selama periode tertentu. Dalam program ini, metode bermain peran digunakan sebagai alat utama untuk mempraktikkan situasi komunikasi yang realistis di kapal dan pelabuhan. Hasil dari pengabdian ini menunjukkan bahwa siswa yang mengikuti pelatihan ini menunjukkan peningkatan yang signifikan dalam keterampilan berbicara, mendengarkan, dan memahami Bahasa Inggris maritim. Mereka juga menunjukkan peningkatan dalam pemahaman tentang protokol komunikasi dan penggunaan istilah teknis yang khas dalam dunia maritim. Pengabdian ini memberikan bukti kuat bahwa metode bermain peran adalah salah satu pendekatan yang efektif dalam pelatihan Bahasa Inggris maritim. Implikasi dari hasil ini adalah bahwa program pelatihan Bahasa Inggris maritim dapat diperkaya dengan memasukkan latihan yang meniru situasi nyata di kapal dan pelabuhan. Hal ini akan mempersiapkan siswa secara lebih baik untuk menghadapi tantangan komunikasi dalam lingkungan maritim internasional, meningkatkan keberhasilan mereka dalam karir pelayaran.
PENINGKATAN KUALITAS PEMBELAJARAN MELALUI METODE PENGAJARAN BERBASIS TEKNOLOGI INTERAKTIF: PELATIHAN UNTUK GURU-GURU DI KOTA BATAM
Authors: Lawi Ansarullah , Bora M. Ansyar , Permatasari Ririt Dwiputri , Wijaya I Made Sondra , Munir Zainul , Edi Firman , Siregar Sri Wahyuni
Published: January 2024

Sekolah-sekolah di Kota Batam menghadapi tantangan penerapan teknologi dalam pembelajaran, menyebabkan kurangnya daya tarik dan monotonnya proses pembelajaran. Keterbatasan pengetahuan dan keterampilan guru dalam teknologi menjadi hambatan pengembangan pendidikan di wilayah ini. Pelatihan ini bertujuan meningkatkan pemahaman dan keterampilan guru dalam menggunakan teknologi interaktif serta mengembangkan materi pembelajaran berbasis teknologi yang menarik. Metode pelaksanaan kegiatan terdiri dari tiga tahap. Pertama, pemaparan materi terkait Metode Pengajaran Berbasis Teknologi Interaktif seperti ChatGPT, Youtube, Anthiago, Quizizz, dll. Kedua, praktik penggunaan media pembelajaran yang telah dipaparkan. Ketiga, diskusi dan masukan terkait kegiatan PkM yang dilaksanakan. Pelatihan ini memberikan manfaat besar bagi guru dengan peningkatan pemahaman, keterampilan praktis, dan rencana pembelajaran yang lebih baik. Kolaborasi yang produktif dan peningkatan kesiapan guru untuk menerapkan teknologi dalam pembelajaran juga tercapai. Untuk masa depan, pelatihan semacam ini perlu diadakan secara berkala dengan materi yang lebih beragam dan kesempatan praktik yang lebih banyak, memungkinkan guru terus meningkatkan kualitas pembelajaran di sekolah masing-masing.
PERANCANGAN GEDUNG BALAI KOTA BATAM DENGAN PENERAPAN KONSEP GREEN BUILDING DAN SMART BUILDING
Authors: Supriyanto Supriyanto
Published: January 2024

Penerapan konsep green dan smart building dapat membantu mengurangi emisi karbon dalam perancangan arsitektur kota. Sebelum kegiatan perancangan dimulai, perlu adanya kejelasan mengenai semua data dan informasi terkait kebutuhan dan persyaratan pembangunan agar maksud dan tujuan pembangunan dapat terpenuhi dengan sempurna. Proses perencanaan gedung Balai Kota dimulai dengan pengumpulan data dasar yang berkaitan secara khusus dengan gedung tersebut dan daerah sekitarnya. Dengan tujuan untuk mewujudkan balai kota yang dapat memberikan pelayanan publik yang baik dan cepat melalui penyusunan tata ruang dalam dan luar dengan penerapan konsep green building dan smart building. Perencanaan gedung Balai di Kota Batam ini dijalankan dengan menganalisis beberapa unsur yang sesuai dengan kaidah perencanaan seperti melakukan survey dan pemetaan terhadap lokasi site plan serta menganalisa iklim mulai dari cuaca, jalur matahari, dan angin.
PENILAIAN SOFISTIKASI TEKNOLOGI PADA PT. XYZ DENGAN MENGGUNAKAN PENDEKATAN TECHNOWARE, HUMANWARE, INFOWARE, DAN ORGANWARE (THIO)
Authors: Agung Dermawan Aulia , Oktavia Puspita Rini Rosie , Mulyadi Tirta , Ilham Wahyudi , Putera Dimas Akmarul
Published: January 2024

PT. XYZ merupakan perusahaan yang bergerak di bidang produksi hotmix atau aspal panas. Selama ini di PT. XYZ belum pernah melakukan proses pengukuran terhadap keterbatasan teknologi yang ada. Hasil pengukuran keterbatasan teknologi diharapkan dapat menjadi acuan untuk merancang kebijakan terkait pengembangan perusahaan. Penelitian ini dilakukan untuk: menentukan indeks komponen teknologi, menentukan komponen teknologi dengan kontribusi nilai tertinggi dan terendah bagi perusahaan, mengidentifikasi tingkat teknologi saat ini, dan menyarankan perusahaan untuk memprioritaskan pengembangan teknologi guna meningkatkan produktivitas pengembangan perusahaan.Kontribusi dari masing-masing komponen yaitu: komponen technoware sebesar 0,59, komponen humanware sebesar 0,70, komponen infoware sebesar 0,43 dan komponen organware sebesar 0,64. Technology Contribution Coefficient perusahaan mencapai 0,61. Artinya perusahaan masih sangat membutuhkan perbaikan di bidang teknologi. Intensitas kontribusi komponen teknologi perusahaan hampir berimbang pada keempat aspek. Namun prioritas perbaikan tertuju pada aspek dengan intensitas terkecil yaitu infoware.
PENGARUH PUTARAN BLAST WHEEL MESIN AUTOMATIC BLASTING TERHADAP KEKASARAN PIPA BAJA KARBON CT481
Authors: Ryadin Agus Umar , Bayduri Intan
Published: January 2024

Kekasaran permukaan merupakan suatu hal yang perlu diperhatikan dalam proses pengerjaan material logam, misalnya pengecatan dan pelapisan logam. Proses wheel blasting, Proses ini dilakukan dengan abrasive material, biasanya berupa steel grit  yang mana  dilakukan dengan blast wheel yang berputar mendorong abrasif terhadap suatu objek. Pada penelitian ini dilakukan dengan memvariasikan kecepatan putaran blast wheel. Variasi kecepatan putaran blast wheel yaitu 2000 rpm , 4000 rpm dan 6000 rpm. Spesimen yang digunakan adalah pipa baja karbon CT481 atau API 5L X60Q PSL 2 dengan ukuran diameter sepanjang 0.5 Meter. Hasil uji ini menunjukan variasi kecepatan putaran blast wheel sehingga menghasilkan perubahan nilai kekasaran, kekasaran terendah terjadi pada kecepatan 2000 rpm yaitu dengan nilai kekasaran rata-rata 59.3µm dan untuk putaran blast wheel sebesar 6000 rpm menghasilkan nilai kekasaran tertinggi yaitu rata-rata 87.6µm. Kebersihan terendah diperoleh dari kecepatan 2000 Rpm yaitu Sa 2 dan Kebersihan tertinggi yang diperoleh dari kecepatan 6000 Rpm yaitu Sa 3.