bluuebunny/crossref_metadata_2025 huggingface dataset:
SPATIAL ASSOCIATION PATTERNS OF BINGE DRINKING, ALCOHOL OUTLET DENSITY, AND EARLY STARTED DRINKING IN THAILAND
Authors: Prasit Nakarin , Laohasiriwong Wongsa , Sornlorm Kittipong , Pimha Surachai
Published: October 2021

Thailand had a higher prevalence of binge drinking (BD) behaviors which put them at risks of morbidity and mortality. This study aimed to determine the spatial association of BD and its associated factors among the population of Thailand. This study was conducted using a data set of the National Statistical Office of Thailand and another data set of the Center for Alcohol Studies, Thailand, in 2017. A Moran's I, Local Indicators of Spatial Association (LISA), and Spatial regression were used to identify the spatial autocorrelation between alcohol outlet density, started drinking before 20 years of age, and BD among Thai people. According to the results, among 61,708 participants, the prevalence of BD was 11.47 per 1,000 population. There was global spatial autocorrelation between alcohol outlet density, start drinking before 20 years, and BD with the Moran's I values of 0.10 and 0.54, respectively. The LISA analysis identified significant positive spatial local autocorrelation of BD in the form of two high-high clusters for density of alcohol outlets and seven high-high clusters of started drinking before the age of 20. Started drinking before 20 years of age could predict binge drinking behaviors by 62.8 percent. There were spatial associations between alcohol outlet density and problems with alcoholic beverage control law enforcement that let the youngsters start drinking before 20. It is a general recommendation to strictly enforce the law in prohibited the underage from consuming alcohol, especially in the high density of alcohol outlets.
A CASE STUDY ON CAUSATION OF THE LANDSLIDE IN PORONG-SIDOARJO FOR ROAD CONSTRUCTION WITH HIGH EMBANKMENTS ELEVATION
Authors: Sari Putu Tantri K. , Mochtar Indrasurya B.
Published: October 2021

Landslides occur in virtually every region of the world under diverse environmental conditions and topographies. These events negatively impact humans, resulting in countless casualties. Therefore, this research aims to determine the causes of landslides on man-made national road embankments in East Java, Indonesia. In addition, the occurrences at high elevations, despite reinforcement with soil retaining walls and group pile foundations, appear to be major sources of concern. In the present study, back analysis is conducted to evaluate the conditions of soil subgrade, existing pile capacity, and the effects of groundwater table on embankment stability, as slides typically occur after intense rainfall. Moreover, a stability analysis is carried out using the limit equilibrium process, and the embankment capacity assessment incorporates the anti-slide pile design method. The results show that the landslides are caused by varying soil depths. However, in a landslide embankment section, the soft soil depth appears deeper, compared to the middle zone, where soil data are employed in the existing reinforcement design. Furthermore, the overall stability evaluation for sliding requires wider application in anti-slide pile planning to complement the passive/active stress assessments on the retaining wall. Planning for anti-slide pile design is more often done using active and passive pressure calculations compared to overall stability calculations. Therefore, the results of this study can be used as suggestions for further planning, especially those related to overall stability.
EFFECT OF BUSINESS INTELLIGENCE SYSTEM ON ORGANIZATIONAL AGILITY: EVIDENCE FROM SYRIA
Authors: Hamdan Hayan , Rahman Abdul Aziz Abdul
Published: October 2021

This study aims to identify the effect of the business intelligence (BI) system on organizational agility. A questionnaire has been used with Twenty-Three (23) questions to collect the primary data from Seventy-Five (75) people to achieve the objectives of this study. The study depends on SPSS software to analyze data collected by the questionnaire. The results prove a significant effect directly correlates between the business intelligence system, sensor agility, and application agility. The results also prove a significant effect with a strong direct correlation between the business intelligence system and the decision-making and organizational agility.
INTEGRAL VALUATION OF ECOSYSTEM SERVICES RELATED TO WATER: HISTORICAL REVIEW APPROACH
Authors: Flórez Gloria Y. , Vargas Luis A. , Velasco Fredy E. Hoyos
Published: October 2021

The article describes a new idea based on the theoretical and methodological trends of the critical evaluation of ecosystem services, focused on the analysis of different global studies with the application of different methodologies, using 5 search equations and some questions were asked to answer them, which allowed the design of the background search. Its process and information analysis were made with the R and VOS viewer software. Finally, we illustrate as results 194 documents were analyzed from 2010 to 2020, showing that the most important thematic areas come from the environmental sciences and that integral valuation marks an important trend in recent years, incorporating new elements that traditional monetary valuation of ecosystem services did not consider, including spatial, sociological scenarios among others and new models of critical analysis, some methods emerge as is the case of cellular automata from which new investigations may appear for the plural or integral evaluation. The state of the art of integral valuation of the ecosystem services related to Water was built based on bibliometric analysis, using the search for scientific documents in the Scopus.
SIMULATION OF RECIRCULATION TYPE DRYER USING PNEUMATIC CONVEYORS
Authors: Prasetyo Totok , Hendrawati Dwiana , Roihatin Anis , Rudiyanto Bayu
Published: October 2021

Recirculating rice dryers are suitable for a large amount of loading capacity. It generally comprises two parts, the tempering section, a drying section, and the grains are dried intermittently until the final moisture content of the grains can be achieved. Wet grains are initially dried for about 11 minutes within the drying section of the dryer. The grains then are conveyed to the tempering section, stored for about 40 to 50 minutes. At every passes, about less than 2% (wb). The moisture content can be removed from the grains. The number of passes required to accomplish a drying process in a recirculation dryer depends on the initial moisture content and the amount of rough rice to be dried. The drying and tempering duration can be adjusted through a mechanical valve. The purpose of this study was to examine the performance of recirculating dryers equipped with pneumatic conveyors instead of bucket elevators to reduce electricity cost and heated using a proper blend between kerosene and jatropha oil. Several experimental runs were conducted under a constant drying temperature of 60℃ and were controlled by adjusting the fuel consumption rate. The experimental results showed that the drying efficiency was in the range of 22.2% to 31.1%, the specific energy consumption was between 3,475-4,785 MJ/kg H2O evaporated, fuel consumption at 0.95 to 1.15 liters/hr, and the drying rate was 0.9% per day. Using 465 kg of rough rice, the entire drying operation required 10 hours of drying time with 74.3% of head yield. The mathematical model used in this study also had indicated close agreement with experimental data.
THE MEDIATING EFFECT OF RELIGIOUS BELIEF ON SOLDIERS WELL-BEING AND FAMILY BONDING DURING MILITARY DEPLOYMENT
Authors: Zainol Noor Azmi Mohd , Liaw Jessica Ong Hai , Baker Rogis , Ibrahim Nora
Published: October 2021

Military deployments are events and stressors that begin when the soldiers are deployed and end when they return home and reintegrate back into their families and communities. Religious belief accepts the basic social-value system's moral legitimacy, which serves as a crucial component of strong family bonds. Family bonding can be defined as a feeling of closeness and caring toward one's parents, which is manifested in the family through ostensible supervision, communication, involvement, and cooperative activities. This study was conducted using 384 usable data gathered from soldiers who served in various ships of the Royal Malaysian Navy. Analyzing the validity and reliability of the instrument and hence testing the research hypotheses, used SmartPLS version 3.2.8 to construct structural equation modeling. The results of path model analysis revealed two important findings: firstly, the soldier well-being (family supports', medium of communication, and personal financial) significantly correlated with religious belief; secondly, the religious belief complementary mediated the relationship between soldier well-being and family bonding. Statistically, this finding suggests that properly managing soldiers' religious beliefs act as an essential mediator between well-being aspects such as family support, medium of communication, personal finance, and family bonding. This study contributes to understanding how soldier well-being factors can strengthen family bonding among soldiers by soldier’s religious belief as a mediator in this relationship. These findings prove that the importance of a soldier’s religious belief is instilled into every soldier. Discussion, ramifications, and a conclusion are also included.
THE ROLE OF ICT CENTERS IN THE PALESTINIAN UNIVERSITIES DURING THE COVID-19 PANDEMIC
Authors: Mukh Yasmeen Nzam Abu , Tarteer Safia
Published: October 2021

Recently published work has revealed that the dire consequences of Covid-19 have affected different life sectors worldwide, especially education. Supporting the ICT centers will enforce the infrastructure; this will lead to strong remote learning during crises. This study encouraged the ICT center to practice the professors and support both teachers and students in using digital tools such as mobile in their learning. For this study, it was interesting to identify the technical support types provided by the ICT centers in selected Palestinian Universities for lecturers. Therefore, we analyzed the possibility of improving ICT centers' quality and investigated whether we can enrich the outcomes of ICT centers from the lecturers' perspective. For data collection, online interviews were conducted with 8 participants from different Palestinian Universities. We seek an overarching framework according to the grounded theory. Slightly superior results are achieved with our framework. We found that the types of technical services from the ICT center at Palestinian universities were graded in time according to the motives of the need. The paper concludes by arguing that universities should hone lecturers' ICT app skills. These findings provide a potential mechanism for lecturers to enhance their ability to employ online tools appropriately in teaching to ensure the smooth continuation of the learning process in Palestine.
THE WORLD’S MOST BEAUTIFUL VILLAGE ON THE INTERNET
Authors: Purwanto Semiarto A. , Febrianto Adri , Patrojani Popy D.
Published: October 2021

The article describes the high exposure and coverage of social and mass media in a village of Pariangan in Indonesia. In 2016, an online tourism publication reported the village as one of the most beautiful villages globally. This judgment, re-broadcast by local news websites and social media users, drew the attention of villagers and government officials. The government is making plans for large-scale tourism in Pariangan while many people came to visit the village only to get disappointed because the village had few tourist facilities. We used a qualitative approach to assess whether crowd attraction in news and social media resulted both from coverage of the village and differences in the imagination of tourist areas. While the media framed its beauty, villagers thought that not much had actually changed how the media described it. Likewise, tourists visiting the village find a lack of facilities and the tourist attraction they expect to be extraordinary. We conclude that differences in political and economic interests related to traditional claims and authenticity, regional development, cultural and natural conservation, and national interests produced a diverse imagination for tourism.
FAMILY SUPPORT IN THE CARE OF PEOPLE WITH TYPE 2 DIABETES AND FACTORS ASSOCIATED WITH CONTROL OF BLOOD SUGAR
Authors: Waree Kanittha , Thepwongsa Isaraporn , Muthukumar Radhakrishnan , Piterman Leon
Published: October 2021

Family plays a key role in supporting the self-care management of people with Type 2 diabetes (T2DM). The perceptions of support of the people with T2DM and their carer and its associated factors have not yet been explored. This study aimed to examine the perceptions of the people with T2DM and their carers and factors associated with family support and glycaemic control. A cross-sectional analytical study was conducted with 608 people with T2DM and their carers. Two sets of self-administered questionnaires were used. The participants' medical records were reviewed. Family support was explored from both the people with T2DM and their carers and then compared on a case-by-case basis. The response rate of the T2DM participants was 79.6% (n = 242). In all, 160 (66.1%) participants had poor glycaemic control, and 85 (38.3%) participants had family support. Having family support was not associated with good glycaemic control but poor self-care behavior (p = 0.003). The response rate of the carers was 44.4%. There were differences in perceptions of aspects of family support between the participants and their carers on a case-by-case basis, including problem-solving (p = 0.008), roles (p < 0.001), and affective responses (p = 0.036). The novel results of this study are the differences in perceptions of family support between people with T2DM and their carers, which may explain the non-association between family support and good glycaemic control. This highlights the need to explore the extent of support people with T2DM need regarding their self-care management from their families.
COMPUTATIONAL CLASSIFICATION OF TIMBRE FOR RANKING OF TONE COLOR
Authors: Haron Anis , Onn Wong Chee , Hin Hew Soon
Published: October 2021

The article describes a new computational approach for timbre classification for ranking tone color based on weighted feature extraction enabling a meaningful quantitative granular timbral description. Using a quantitative approach for algorithm development paired with a normative survey and data-driven testing, the authors find the proposed method to be a highly viable approach for computational timbre classification. As an example, we illustrate the proposed method against results from a conducted perceptual experiment. Our approach allows for improved accuracy for timbral description using numerical representations. Our research results supplement and improve the existing practice of using semantic descriptors for timbral description and can be used as an assistive tool in digital music production practices. This study aims to introduce a computational approach for timbre classification, enabling granularity in the timbral description. Our study suggests the possibility of timbral classification by numerical representation as a novel method for a more accurate mode of description for timbre.
THE INFLUENCE OF ENVIRONMENT MANAGEMENT CONTROL SYSTEM ON CAPITAL STRUCTURE DECISIONS AND THEIR IMPLICATIONS ON COMPANY PERFORMANCE
Authors: Damanik Erdy , Nidar Sulaeman Rahman , Suharman Harry , Anwar Mokhamad , Nurmartiani Erika , Huda Miftachul
Published: October 2021

The study aims to examine the Environmental Management Control System (EMCS) effect on Capital Structure Decisions and Company Performance of the coal mining industry in Indonesia. This study used quantitative research with a sample size of 35 companies and Partial Least Square (PLS) for testing the hypothesis. The EMCS and Capital structure Decisions, directly and indirectly, influence company performance. Performance improvement will be even better if the EMCS can encourage sound capital structure decisions. This finding has implications for the management of the coal mining industry in Indonesia to improve company performance by encouraging Capital structure Decision through the EMCS implementation.
THERMO-MECHANICAL INVESTIGATION OF HYBRID PARTICULATE BANANA/SISAL FIBER REINFORCED POLYESTER MATRIX COMPOSITE
Authors: Okafor Ekene G. , Abba Mohammed T. , Mohammad Mohammed H. , Ubadike Osichinaka C. , Jemitola Paul O. , Sule Gowon
Published: October 2021

An increasing desire is to produce eco-friendly materials for varied engineering applications, such as natural fiber-reinforced composites (NFRCs). Although many research works on natural fiber polymer matrix composite exist, not much is known on the thermo-mechanical properties of acetic acid-treated particulate banana-sisal fiber reinforced polyester composite. Additionally, establishing the fiber constituent with a detrimental effect on thermal and mechanical properties for acetic acid-treated particulate banana-sisal reinforced polyester matrix composite is not well known. This work aims to examine the effect of banana-sisal particulate fiber on the thermal and mechanical properties of banana-sisal reinforced polyester matrix composites to address the gap. The composites were produced via the mechanical stir mix technique. Thermal, Fourier-transform infrared spectroscopy (FTIS), compressive, flexural, and impact analysis were conducted according to appropriate test standards. The results revealed that the thermal properties of the developed composites were not dependent on hybridization. Also, hybridization significantly enhanced the compressive and flexural properties, with 70B/30S and 50B/50S particulate fiber reinforced polyester matrix composite found to have the most superior compressive and flexural properties. A major contribution of this study is that the impact properties of the developed composites were dependent on the fiber composition and decreased as the sisal content percentage increased. In general, reinforced polyester matrix composite with 70B/30S particulate fiber has a preferable combination of thermal and mechanical properties.
Frequency of Isolation of Coagulase Negative Staphylococcus from Blood Cultures and its Antibiogram
Authors: Aslam Nadia , Kiran Nazma , Mehdi Naima
Published: October 2021

Background: Coagulase-negative Staphylococci are members of stable skin inhabitants. They are frequent contaminants in blood cultures and can lead to unnecessary exposure of patients to antimicrobial drugs and excess hospital costs. This study aims to estimate the frequency of Coagulase-negative Staphylococci in blood cultures and their antibiograms.

Materials and Methods: This cross-sectional study was performed in a tertiary care hospital over one year from April 2018 to March 2019. Blood cultures received in the laboratory were processed to isolate Coagulase-negative Staphylococci. Susceptibility to various antimicrobial drugs was detected by disc diffusion method and E-strips.

Results: A total of 13802 blood cultures were processed in one year. 1750 blood cultures yielded bacterial growth and 374 blood cultures were positive for Staphylococci. Out of these 374 blood cultures, 97 were categorized as Staphylococcus aureus and 277 were Coagulase-negative Staphylococci. Out of 13802 total blood cultures performed during study period, 277 blood cultures positive with Coagulase negative Staphylococcus means contamination rate of 2% out of total blood cultures. 277 Coagulase negative Staphylococcus positive cultures out of 1750 positive blood cultures means contamination rate of 15.8% out of positive blood cultures. Among Coagulase-negative Staphylococci, 68.2% isolates were resistant to Cefoxitin, 95.3% to Penicillin, 85.1% to Erythromycin, 37.5% to Ciprofloxacin, 59.6% to Gentamicin, 68.6% to Fusidic acid, 3.6% to Teichoplanin, and 1.4% to Linezolid. All isolates were sensitive to Vancomycin.

Conclusion: The rate of blood culture contamination was 2% out of total blood cultures and 15.8% out of positive blood cultures.
Effects of Dried Aloe Vera Gel and Diclofenac on Sodium and Potassium Homeostasis: An Experimental Study on Hypertensive Rats
Authors: Yaqoob Nadeem , Arain Abdul Qudoos , Fatimah Mufakhara , Kausar Samina , Chiragh Sadia
Published: October 2021

Background: Anti-inflammatory role of Aloe vera gel is well established. Diclofenac is extensively used for acute and chronic inflammation. The present study was conducted to compare dried Aloe vera gel and diclofenac effects on sodium and potassium balance in hypertensive rats.

Material and Methods: This experimental study was conducted at Sargodha Medical College from May to November 2016. Twenty-four healthy male Sprague Dawley rats 7-8 weeks of age were included in study. Any unhealthy-looking rat was excluded from the study. Rats were equally and randomly divided into four groups Normal control (group A), Model control (group B), Aloe vera (group C) & Diclofenac (group D). Hypertension was induced by a 20 % sucrose diet in all groups except group A in 8 weeks’ time. Group B, C & D received distilled water and Aloe vera dried gel 400 mg/kg & diclofenac powder 12 mg/kg body weight respectively orally between 8 to 10 weeks. Serum and urine analysis was performed for hematocrit, sodium, and potassium concentrations at zero, eight and ten weeks. Twenty-four-hour urinary sodium excretion was calculated. Data was analyzed using Graph Pad Prism version 6.

Result: After 2-week administration of aloe vera and diclofenac powder, serum potassium significantly decreased in Group C (p <0.001) while increased in Group B and D (p <0.001) as compared to group A. Urinary sodium concentration and excretion increased significantly in Group C (p <0.01) as compared to Group A whereas result of Group D was insignificant. No significant change in serum sodium and hematocrit of any group was observed.

Conclusion: Aloe vera causes less sodium retention than diclofenac but decreases serum potassium contrary to the effect of diclofenac in hypertensive rats.
Pengaruh Due Professional Care dan Akuntabilitas Auditor terhadap Kualitas Audit
Authors: Nurfadillah Nurfadillah , Nurhuda Nurhuda
Published: October 2021

Pengaruh Due Professional Care dan Akuntabilitas Auditor terhadap Kualitas Audit.Penelitian ini bertujuan untuk menganalisis dan memberikan bukti empiris pengaruh Due Professional Care dan Akuntabilitas Auditor Terhadap Kualitas Audit. Penelitian ini menggunakan metode analisis statistik deskriptif dan regresi linear berganda dengan penggunaan Program SPSS. Sampel yang digunakan berdasarkan semua jumlah populasi auditor pada Kantor Inspektorat Provinsi Sulawesi Selatan yaitu 47 auditor. Metode pengumpulan data penelitian dilakukan dengan metode kuesioner. Hasil penelitian ini menunjukan bahwa due professional care dan akuntabilitas auditor berpengaruh positif dan signifikan terhadap kualitas audit baik secara parsial maupun simultan.
Pengaruh Inflasi dan Suku Bunga Bank Indonesia Terhadap Indeks Harga Saham Gabungan (IHSG) Periode 2014 – 2018
Authors: Tammu Rahma Gusmawati
Published: October 2021

Tujuan penelitian ini adalah  untuk mengetahui  pengaruh Inflasi,  Suku Bunga terhadap Index Harga Saham Gabungan (IHSG) periode 2014-2018. Penelitian ini menggunakan metode penelitian kuantitatif  penelitian yang berusaha untuk menjelaskan hubungan kausal (causal relationship) antara variabel-variabel penelitian melalui pengujian hipotesis. Analisis data penelitian ini menggunakan regresi linear berganda.Hasil penelitian menunjukkan Inflasi (X1) berpengaruh positif namun tidak signifikan terhadap Indeks Harga Saham Gabungn (IHSG). Nilai inflasi sebesar 0,377 lebih besar dari pada taraf signifikansi sebesar 0,05. Suku bunga memiliki pengaruh negatif namun tidak signifikan terhadap Indeks Harga Saham Gabungan (IHSG). Hal ini ditunjukkan oleh nilai tingkat suku bunga (X2) sebesar -2,473 dengan nilai sig. t dari taraf signifikan yang ditentukan (0,132 > 0,05).
Pengaruh Motivasi Terhadap Kualitas Audit Inspektorat dalam Pengawasan Keuangan Daerah dengan Kecerdasan Spiritual Sebagai Variabel Moderasi
Authors: Gaffar Abd. , Dahlan Herawati
Published: October 2021

Pengaruh Motivasi Auditor terhadap Kualitas Audit Inspektorat dalam Pengawasan Keuangan Daerah dengan Kecerdasan Spiritual sebagai Variabel Moderasi: Studi Empiris pada Pemerintah Kabupaten/Kota Sulawesi Selatan. Penelitian ini bertujuan untuk mengetahui pengaruh Motivasi terhadap kualitas audit dengan kecerdasan spiritual sebagai variabel moderasi. Sampel penelitian ini sebanyak 96 aparat inspektorat pemerintah kabupaten/ kota provinsi Sulawesi Selatan. Data penelitian diambil dari kuesioner yang dibagikan kepada responden untuk mengumpulkan data. Data dianalisis dengan analisis jalur. Hasil penelitian menunjukkan bahwa motivasi auditor dapat menentukan kualitas audit inspektorat pemerintah kabupaten/kota provinsi Sulawesi selatan. melalui kecerdasan spiritual dapat meningkatkan kualitas audit.
Faktor Faktor yang Mempengaruhi Opini Audit Going Concern pada Perusahaan Manufaktur di Bursa Efek Indonesia Periode 2014-2018
Authors: Tan Katherine , Ginting Wenny Anggeresia , Amaliah Nurul , Ginting Karina Kalvari , Pasaribu Efriano , Zai Soziduhu
Published: October 2021

AbstrakPenelitiannya ini mengkaji mengenai pengaruhnya kualitas audit, likuiditas perusahaan, opini audit tahun sebelumnya pada Opini Audit Going Concern. Metode penelelitiannya berjenis kualitatif, Dalam analisisnya melalui uji kelayakan model regresi logistic. Sampel yang digunakan dengan sampling dan didapatkan sampel sejumlah 145 perusahaan manufaktur yang tercantum dalam daftar di BEI tahun 2014-2019. Analisis datanya dengan regresi logistic. Hasil penelitian memperlihatkan variable bebasnya tidak berpengaruh pada variabel terikat. Penelitiannya ini terbatas pada penggunaan periode 5 tahun, belum terlihat kemungkinan trend yang dipengaruhi kondisi keuangan dari model lainnya. Saran untuk penelitian lebih lanjut agar menambah variabel independen untuk mengetahui lebih lanjut pengaruh yang berdampak pada Opini keberlangsungan hidup pesrusahaan. Dilain sisi kami menyarankn agar bisa mengubah variabel KAP agar tidak hanya fokus pada big four dan no-big four.Kata Kunci: kualitas audit, kondisi keuangan perusahaan, opini audit tahun sebelumnya, opini audit going concern.AbstractResearch it examines concerning the effect quality audit, liquidity company, opinion an audit year previous on Opinion Audit Going Concern. The research method qualitative type, In his analysis through the feasibility test regression model logistic. Sample which is used with sampling and is obtained the sample 145 manufacturing companies that listed in the list in IDX 2014-2019. Analysis the data with regression logistics. Results research shows the independent variable has no effect on the dependent variable. His research is limited to use period 5 year, not yet seen possibility trend affected condition finance of other models. Advice for research furthermore so that add variable independent to find out more about the effect that it has on Opinion the survival of the company. On the other hand, we suggest that you can change the KAP variable so that it does not only focus on big four and no- big four.Keywords: audit opinion going concern, condition finance company, quality audit, opinion an audit year before
Penerapan Metode FIFO dalam Persediaan Resi AKDP (Asuransi Kecelakaan Dalam Perjalanan) pada PT Jasaraharja Putera
Authors: Finisa Salisatul Laili , P. Octavia Lhaksmi
Published: October 2021

AbstrakTujuan dari penelitian ini yaitu untuk menilai keefektifan penerapan metode FIFO dalam persediaan Resi AKDP (Asuransi Kecelakaan Dalam Perjalanan) di PT Jasaraharja Putera. PT Jasaraharja Putera merupakan perusahaan yang bergerak di bidang jasa asuransi. Persediaan merupakan aktiva perusahaan yang menempati posisi yang cukup penting dalam suatu perusahaan, baik itu perusahaan dagang maupun perusahaan industri (manufaktur). Persediaan yang dimiliki perusahaan dapat dijual untuk kegiatan operasional perusahaan. Kendala yang sering dihadapi dalam akuntansi persediaan yaitu mengenai pencatatan. Metode dalam penelitian ini menggunakan metode kualitatif dimana penelitian dilakukan secara langsung di lapangan dan bersifat deskriptif pada PT Jasaraharja Putera. Penelitian ini menyimpulkan bahwa PT Jasaraharja Putera sudah menerapkan metode FIFO dalam pencatatan persediaan Resi AKDP (Akuntansi Kecelakaan Dalan Perjalanan), namun masih dilaksanakan dengan sangat sederhana dan belum terprogram.Kata kunci: Metode FIFO; Persediaan; Resi AKDP.ABSTRACTThe purpose of this study is to assess the effectiveness of the application of the FIFO method in the inventory of AKDP Receipt (Travel Accident Insurance) at PT Jasaraharja Putera. PT Jasaraharja Putera is a company engaged in insurance services. Inventory is a company asset that occupies an important position in a company, be it a trading company or an industrial (manufacturing) company. Inventories owned by the company can be sold for the company’s operational activities. Constraints that are often encountered in inventory accounting namely regarding recording. The method in this study uses qualitative methods where research is conducted directly in the field and is descriptive in nature at PT Jasaraharja Putera. This study concludes that PT Jasaraharja Putera has implemented the FIFO method in recording inventory of AKDP Receipt (Travel Accident Insurance), but it is still carried out in a very simple and not programmed manner.Keywords: AKDP receipt; FIFO method; Inventory.
Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan UMKM Di Kota Yogyakarta
Authors: Ayem Sri , Wahidah Umi
Published: October 2021

ABSTRAKPenelitian ini bertujuan untuk mengetahui pengaruh kualitas laporan keuangan dan pemberian kredit terhadap kinerja UMKM di Kota Yogyakarta. Jenis penelitian yang digunakan dalam penelitian ini adalah pengujian hipotesis. Sampel dalam penelitian ini adalah UMKM di Kota Yogyakarta. Teknik pengumpulan data menggunakan kuesioner. Uji validitas dan reliabilitas dilakukan terhadap responden yang memiliki karakteristik yang sama dengan subjek penelitian. Pengukuran variabel menggunakan skala likert 1-5. Hasil pengujian pertama menunjukkan bahwa variabel kualitas laporan keuangan tidak berpengaruh terhadap kinerja UMKM. Reliabilitas laporan keuangan UMKM masih tergolong rendah sehingga informasi tidak relevan berpotensi besar menyesatkan pengguna informasi dalam pengambilan keputusan. Hasil kedua menunjukkan bahwa variabel pemberian kredit berpengaruh positif dan signifikan terhadap kinerja UMKM. Kemudahan akses kredit UMKM mampu mendorong UMKM untuk mengembangkan usaha dan meningkatkan kinerja UMKM. Penelitian ini berkontribusi untuk memberikan referensi terkait peningkatan kinerja UMKM melalui penyusunan laporan keuangan yang berkualitas dan pemberian kredit kepada UMKM.Kata Kunci: kinerja UMKM, kualitas laporan keuangan, pemberian kredit.ABSTRACTThis research aims to find out the effect of the quality of financial statements and granting ofcredit on the performance of MSMEs in the City of Yogyakarta. This type of research used in this study is hypothesis testing. The sample in this study was the UMKMs in Yogyakarta City. Data collection techniques using a questionnaire. Validity and reliability tests were conducted on respondents who had the same characteristics as the research subjects. Measurement of variables using the Likert scale 1-5. The first test results indicate that the variable quality of financial statements does not affect the performance of UMKMs. The reliability of UMKM financial reports is still relatively low so that irrelevant information will have a great potential to mislead users of information in decision making. The second result shows that the variable crediting has a positive and significant impact on the performance of UMKMs. Ease of access to MSME credit is able to encourage UMKMs to develop businesses and improve MSME performance. This research contributes to provide references related to improving the performance of UMKMs through the preparation of quality financial reports and granting of credit to UMKMs.Keywords: granting of credit, quality of financial statements, UMKM’s performance.
Analisis Pembiayaan Arrum Pada Usaha Mikro Kecil Di Pegadaian Syariah Kota Palopo
Authors: Aris Arini Lestari , Ekawaty Charisma
Published: October 2021

AbstrakPenelitian ini bertujuan untuk mengetahui sistem pelaksanaan pembiayaan Arrum pada Pegadaian Syariah Kota Palopo dan memastikan bahwa benar tidak ada unsur riba dalam pelaksanaannya. Jenis penelitian yang digunakan adalah penelitian kualitatif dengan menggunakan sumber data primer dan sekunder yang diambil dengan wawancara langsung dan observasi, serta dokumen-dokumen pendukung yang ada di Pegadaian Syariah Kota Palopo. Teknik pengolahan data yang digunakan yakni, editing, organizing, dan hasil temuan, sementara untuk analisis data menggunakan pola pikir induktif yang berarti pola pikir yang berpijak pada fakta-fakta yang bersifat khusus kemudian diteliti, dianalisis dan disimpulkan sehingga pemecahan persoalan atau solusi tersebut dapat berlaku secara umum. Hasil temuan yang didapatkan bahwa sistem pelaksanaan yang dilakukan oleh Pegadaian Syariah Kota Palopo telah sesuai dengan syariat islam dan prosedur operasional Pegadaian Syariah dan tidak ada unsur riba di dalamnya.Kata kunci: Pembiayaan, Arrahn (Arrum), Pembiayaan Arrum BPKB AbstractThis study aims to determine the Arrum financing implementation system at the Palopo City Sharia Pawnshop and ensure that there is really no element of usury in its implementation. This type of research is qualitative research using primary and secondary data sources which are taken by direct interviews and observations, as well as supporting documents in the Palopo Sharia Pawnshop. The data processing techniques used are editing, organizing, and findings, while for data analysis using an inductive mindset, which means a mindset that is based on specific facts and then researched, analyzed and concluded so that the problem solving or solution can apply. generally. The findings show that the implementation system carried out by the Palopo City Sharia Pawnshop is in accordance with Islamic Sharia and Sharia Pawnshop operational procedures and there is no element of usury in it.Abstraks dalam bahasa inggis juga diperlukan sebagaimana yang diuraikan sebelumnya.Keywords: Financing, Ar-rahn (Ar-rum), Ar-rum Financing of BPKB.
Low-cost natural carbon dioxide sorbents available in the Czech Republic
Authors: Staf Marek , Votavová Barbora
Published: October 2021

The article deals with the issue of carbon dioxide adsorption on mineral samples, two of which are rich in montmorillonite and one in kaolinite. The last comparative sample is clinoptilolite, which is widely used as a sorbent in agriculture, water treatment, etc. The theoretical part summarizes several current researches on the use of bentonites as adsorbents, both in their raw form and after various chemical treatments. The study presented here does not suggest any modification procedure, but tests untreated samples and samples subjected to calcinations at temperatures of 250-750 ° C.
The calcination of units of grams was carried out by means of a carousel TGA, which made it possible to record curves of mass changes and to obtain a sufficient amount of calcinates for further analyses at the same time. From the point of view of achieving the highest specific surface area and the total pore volume, the optimal calcination temperature for the phyllosilicate samples ranged from 250 to 450 °C. Natural zeolite, on the other hand, showed a deterioration of both of these parameters at any temperature exceeding 150 °C. The same temperature dependence was found in the case of adsorption capacities determined by an automatic analyser Autosorb IQ using pure CO2. Measurements on this instrument also confirmed that selected inexpensive natural materials provide comparable adsorption capacities as the commercially available 13X molecular sieve used as a reference sample. Based on the performed analyses, the initial conditions of sample preparation for the upcoming measurement of adsorption properties on a larger apparatus operating in the PSA/TSA mode were determined.
The primary aim of the tests using the selfdesigned high-pressure adsorption unit will be to determine the adsorption capacities that will take into account the temperature and pressure conditions in a real postcombustion carbon dioxide capture system. Unlike the automatic analyser described above, it will be possible to quantify the influence of important factors such as: flue gas humidity, the presence of other permanent gases (especially SO2) and last but not least various CO2 partial pressures and absolute pressure during adsorption and desorption.
The experiments will verify the extent to which the presence of noncondensing moisture in the gaseous mixture is problematic. In the case of phyllosilicates, it is not just the parallel adsorption of H2O that affects the adsorption capacity available for CO2 capture. It will be empirically determined to what extent the swelling of the sorbent occurs in the wet gas, changing the gas flow through the layer and especially the pressure loss.
The results of measurements on high-pressure apparatus will be the basis for the design and construction of a larger pilot scale unit.
A PROSPECTIVE STUDY TO ASSESS THE PSYCHIATRIC DISORDER AS CO-MORBIDITY IN CANCER PATIENTS
Authors: Kirupakarakrishnan D. , Subbulakshmi N.S.
Published: October 2021

Cancer is the one of the leading cause of death, worldwide accounting for 7.6 million deaths that are around 13% of all
deaths in 2008, and about 70% of all Cancer deaths occurred in low and middle income countries. Study was planned to
assess the Psychiatric disorder as co-morbidity in a group of cancer patients, attending a tertiary care hospital for the treatment .Consecutive
Sample of 100 patients was selected for the study, those who attended the clinic in the Department of Radiotherapy, Surgery, and Medical ward for
the treatment of cancer, Thanjavur Medical College.we found Psychiatric co-morbidity is highly prevalent in patients with cancer patients.
Adjustment disorder and depression are the most common Psychiatric co-morbidity associated with Cancer patients.There is signicantly high
prevalence of psychiatric co-morbidity among the female cancer patients.There is high prevalence of psychiatric morbidity among the patients
with the positive family history of psychiatric illness. No difference with respect to age, Socioeconomic class is seen in terms of co-morbid
Psychiatric disorders.
ASSOCIATION OF BLOOD GROUP SYSTEMS WITH BLOOD-BORNE INFECTIONS AND ITS IMPLICATION ON CADAVER SELECTION IN THE POST COVID ERA: A STUDY AMONG BLOOD DONORS OF KOLKATA
Authors: Ray Ansuman , Bhattacharya Santanu
Published: October 2021

Introduction: Blood group antigens play a vital role in transfusion safety, understanding genetics, inheritance pattern,
researching population migration patterns, as well as resolving certain medico-legal issues
Aims & Objectives: The aim of this study was to investigate the prevalence of hepatitis B, Hepatitis C, HIV and Syphilis infections in blood
donors referred to Blood Bank of Calcutta National Medical College and to determine any association between blood groups and blood borne
infections and their impact on procurement and dissection of dead bodies.
Methods: An observational study with cross sectional design of data collection was conducted in the Blood Bank of Calcutta Nation Medical
College for a period of three months. All of the eligible donor serum samples were screened for HBV, HCV, HIV and syphilis. Test result of the
collected blood was noted and tabulated in Microsoft Excel Sheet. Statistical analysis was carried out using SPSS 20 software. Chi-square test
was performed for Qualitative comparison.
Result:Total number of HIV, HbS Ag, Anti HCV, VDRL, MP positive cases were 16 (1.54%), 51(4.92%), 18(1.74%), 28(2.7%), 30(2.9%)
respectively. 56.2% HIV positive cases were in the age group of 18-30 and 87.5% HIV positive cases were male.3.9% of HbS Ag positive cases,
10.7% VDRL positive cases, 3.3% MP positive cases were also HIV Positive. Signicant correlation was obtained HIV & VDRL and VDRL &
anti HCV
Conclusion: Hepatitis C was highest among the study population and signicant correlation was present between Syphilis and HIV or Hepatitis
C. In the background of novel emergent diseases with spread via body uids, such information on blood borne infections may help us to
formulate future guidelines on cadaver dissection.
LOW-CARBON FUTURE: SWITCHING FROM CONVENTIONAL TO CLEAN ENERGY HARVESTING IN INDIA
Authors: Kumar Piyali
Published: October 2021

For thousands of years, the persistent use of conventional energies that has been driving economic progress, is now-a-day
a being considered not only unsustainable but also environmentally destructive. India's abundant renewable energy
sources is capable of generating clean energy and providing an attainable replacement of the polluting and expeditiously depleting conventional
energy sources. Initially, this study embellished a scenario of fossil fuel dependency coupled with a looming conventional energy crisis in the
foreseeable future followed by the non-renewable energy consumption and carbon footprint nexus. This paper briey explores the background,
signicant achievement, potentiality of India's major renewable energy sources such as solar, wind, biomass, small hydropower and liberal
environment designed by the Government. India has been able to make remarkable progress in shrinking its share of power generation from fossil
fuels. Additionally, some hindrances regarding the massive harvesting in clean electricity and the smooth way forward are addressed here.
Unwaving endeavour is going on in innovation and promotion of energy-efcient green technologies domestically and the current promotion
policies, perspectives, and strategies of Indian government are supposed to transpire to be a success story.
STUDY OF RISK FACTORS,CLINICAL PROFILES AND ANGIOGRAPHIC PATTERNS IN PATIENTS OF CORONARY ARTERY DISEASE IN A TERTIARY CARE CENTRE IN KOLKATA
Authors: Mandal Saroj , R Vignesh. , Singh Sidnath
Published: October 2021

BACKGROUND:Coronary artery disease (CAD) is one of the most common causes of mortality and morbidity in both developed and developing countries. It is a leading cause of death in India, and its contribution to mortality is rising. Considering the increasing burden of coronary artery disease and its mortality and the usefulness of identifying risk factors, studying the clinical profile and angiographic pattern will help us intervene the disease at various levels which can help control the morbidity and mortality of coronary artery diease. MATERIALS AND METHOD: The present study was conducted in the Department of Cardiology,IPGMER & SSKM Hospital,Kolkata during the period of January 2019 to December 2019.This is a hospital based observational prospective study with prospective data collection,where all patients of coronary artery disease who had undergone coronary angiography has been taken into consideration to find out the risk factors,clinical profiles and angiographic patterns in coronary artery disease patients in Kolkata. RESULTS: Maximum patients were present in the age group 51-60 years of age.Mean age is 56.7+11.6sd.Male patients were 70% and female patients were 30%.Most common symptom was chest pain,90% of patients had it during the time of presentation.The next frequent symptom was shortness of breath which was seen in 52% of patients. Most common risk factor was smoking which was seen in 58% of patients.Next frequent risk factor being hypertension seen in 43.5% of patients.Obesity was seen in 59.2% of patients.On coronary angiography,40% of patients had Single vessel CAD,27.3% had double vessel CAD,23.5% had Double vessel CAD,6.5% had Non-Significant CAD and 2.7% had Normal coronaries(recanalized epicardial coronaries).LAD was involved in 73.5% of patients,51.7 % had RCA involved,43.5 % had LCX involved and LMCA was involved in 1.7% of patients. CONCLUSION:Smoking and hypertension are the most common risk factors.Single vessel disease is the most common angiographic pattern.Risk factors should be addressed properly to decrease the morbidity and mortality of coronary artery disease
A RETROSPECTIVE STUDY ON CARDIAC DISEASE IN PREGNANCY
Authors: Edupuganti Mounika , Vineela Panthagani
Published: October 2021

Cardiac disease in pregnancy is one of the common ,indirect
obstetric causes of maternal mortality reported incidence
varying between 0.5 and 5.9% worldwide. The rise in
maternal mortality has been attributed to increasing
numbers of women at advanced maternal age undertaking
pregnancy, comorbid pre-existing conditions such as
diabetes mellitus and hypertension and the growing number
of women with congenital heart disease surviving to
childbearing. Valvular heart disease is present in 80% of
patients with heart disease during pregnancy in developing
countries with rheumatic fever as the most common etiology
and the mitral valve being the most commonly affected valve,
but is uncommon in developed countries. Heart failure
complicating rheumatic heart disease in pregnancy has been
described in 22% women presenting to clinics in India and
few African countries.
EVALUATION OF PATCH TESTING IN CONTACT DERMATITIS PATIENTS ATTENDING TERTIARY CARE CENTRE IN KARAIKAL
Authors: Sivasubramaniam SivaKumar , Govindasamy Ambujam , Sravanthi Kode Leela , Pandiyan Brindha
Published: October 2021

Introduction: Allergic contact dermatitis (ACD) is a growing concern due to increased use of cosmetics and topical
medications routinely and exposure to a large number of allergens on day-to-day basis. Patch testing is a reliable
method for detecting the causative antigens in suspected cases.
Aims And Objectives: To assess the demographic profile, pattern of ACD, and patch test profile of suspected cases of
ACD attending contact dermatitis clinic of our department.
Materials And Methods: It was a prospective study in which all the patients with suspected ACD attending OPD of
department of dermatology over a 3 month period were analysed. Patch testing was done using the most common
antigens primarily, and other batteries were used depending on patient requirement and availability.
Results: A total of 50 patients were enrolled in the contact dermatitis clinic over a period of 3 months. Hand eczema was
the most common pattern seen in 23 cases followed by feet eczema, hand and foot eczema, facial eczema, forearm and
leg eczema and photoallergic contact eczema. A total of 32 (64%) gave positive patch test results, with nickel sulfate
being the most common allergen identified followed by cobalt sulfate & potassium dichromate.
Conclusion: Common allergens identified in our study were more or less similar to studies from other parts of India