bluuebunny/crossref_metadata_2025 huggingface dataset:
Pathogenicity of Aspergillus Airborne Fungal Species Collected from Indoor and Outdoor Public Areas in Tianjin, China
Authors: Nafis Md M. H. , Quach Ziwei M. , Al-Shaarani Amran A. Q. A. , Muafa Mohammed H. M. , Pecoraro Lorenzo
Published: September 2023

Airborne fungi play an important role in air pollution and may have various negative effects on human health. In particular, Aspergillus fungi are pathogenic to humans and several domestic animals. In this work, Aspergillus strains isolated from airborne fungal communities sampled from different indoor and outdoor environments in Tianjin University were tested for pathogenicity on Drosophila melanogaster. Airborne fungi were sampled using an HAS-100B air sampler, over a one-year sampling period. Isolated fungal strains were identified based on morphological and molecular analysis. The Aspergillus-centered study was conducted as part of a larger work focusing on the total airborne fungal community in the analyzed environments, which yielded 173 fungal species. In this context, the genus Aspergillus showed the second-highest species richness, with 14 isolated species. Pathogenicity tests performed on male adults of Drosophila melanogaster through a bodily contact bioassay showed that all analyzed airborne Aspergillus species were pathogenic to fruit flies, with high insect mortality rates and shortened lifespan. All the studied fungi induced 100% mortality of fruit flies within 30 culture days, with one exception constituted by A. creber (39 days), while the shortest lifespan (17 days) was observed in fruit flies treated with A. tubingensis. Our results allow us to hypothesize that the studied airborne fungal species may have a pathogenic effect on humans, given the affinity between fruit flies and the human immune system, and may help to explain the health risk linked with Aspergillus fungi exposure in densely populated environments.
Designing and Validation of a Droplet Digital PCR Procedure for Diagnosis and Accurate Quantification of Nervous Necrosis Virus in the Mediterranean Area
Authors: Souto Sandra , Olveira José G. , López-Vázquez Carmen , Bandín Isabel , Dopazo Carlos P.
Published: September 2023

The viral nervous necrosis virus (VNNV) is the causative agent of an important disease affecting fish species cultured worldwide. Early and accurate diagnosis is, at present, the most effective control and prevention tool, and molecular techniques have been strongly introduced and accepted by official organizations. Among those, real-time quantitative polymerase chain reaction (rt-qPCR) is nowadays displacing other molecular techniques. However, another PCR-based technology, droplet digital PCR (ddPCR), is on the increase. It has many advantages over qPCR, such as higher sensitivity and more reliability of the quantification. Therefore, we decided to design and validate a protocol for the diagnosis and quantification of SJ and RG type VNNV using reverse transcription-ddPCR (RT-ddPCR). We obtained an extremely low limit of detection, 10- to 100-fold lower than with RT-qPCR. Quantification by RT-ddPCR, with a dynamic range of 6.8–6.8 × 104 (SJ type) or 1.04 × 101–1.04 × 105 (RG type) cps/rctn, was more reliable than with RT-qPCR. The procedure was tested and validated in field samples, providing high clinical sensitivity and negative predictive values. In conclusion, we propose this method to substitute RT-qPCR protocols because it exceeds the expectations of qPCR in the diagnosis and quantification of VNNV.
Instrumentos de avaliação e abordagens terapêuticas no acidente vascular cerebral
Authors: Gardesani Tuvacek Ingra , Tafner Curi Haidar , Chaves Ferretti Eliana
Published: September 2023

Introdução. O acidente vascular cerebral (AVC) pode causar alterações no sistema somatossensorial com diferentes graus de severidade que podem influenciar o desempenho funcional no retorno das atividades cotidianas. Desta forma, é fundamental compreender instrumentos e abordagens terapêuticas no contexto da reabilitação às pessoas com AVC. Objetivo. Identificar e descrever os instrumentos de avaliação e as abordagens terapêuticas utilizadas no contexto de reabilitação de pessoas pós-AVC com alterações somatossensoriais. Método. Trata-se de uma revisão narrativa da literatura, utilizando o método PICo. A identificação dos estudos foi realizada por meio das bases de dados Medline (Pubmed), Scielo e Lilacs. Foram selecionados estudos entre os anos de 2011 e 2021 no idioma português e inglês. Resultados. Foram selecionados 14 estudos. Os instrumentos de avaliação mais citados foram o Fugl-Meyer Assessment, o Nottingham Sensory Assessment e os monofilamentos de Semmes-Weinstein. As abordagens terapêuticas mais citadas foram a tarefas de discriminação sensorial, o reconhecimento de objetos e o treinamento de tarefas específicas. Conclusão. Estudos observacionais devem ser realizados para compreender os instrumentos avaliativos mais eficazes e seguros durante o processo terapêutico. Recomenda-se também estudos experimentais randomizados controlados e acompanhamento do processo de reabilitação somatossensorial, a fim de descrever as eventuais mudanças tanto no aspecto clínico como no cotidiano dos pacientes.
Guía de práctica clínica para la bioseguridad en toma de muestras en México
Authors: Huertas Jiménez Martha Asunción , Galindo Fraga Arturo
Published: September 2023

Background. The collection of biological samples has several phases: pre-analytical, analytical and post-analytical. Every time a biological sample collection procedure is performed there are risks of exposure to infectious agents that require applying well-established biosafety protocols. Objective. In order to promote biosafety in the pre-analytical phase of biological samples and standardize its protocol, the authors developed Guía de práctica clínica para la bioseguridad en toma de muestras en México (Clinical Practice Guide for Biosafety in Sample Taking in Mexico), including recommendations for patient and worker safety. Methodology. An interdisciplinary group of health worker specialists involved in taking samples met. Bibliographic searches were carried out. The authors selected the articles and published guidelines, and adapted the recommendations to our country reality. Results. Biosafety procedures were developed for sampling, including essential actions for patient safety, reducing the risk of infections associated with health care, biosafety for the health worker, and the use of antiseptics. Conclusions. There is no official standard for preventive actions in reducing risks associated with the handling of biological samples. This Guía can contribute, through adequate dissemination, to standardize criteria and protocols.
Oncoguía de leucemia linfocítica crónica
Authors: Zapata-Canto Nidia , Torres-Flores Jorge , Espinoza-Zamora Ramiro , Álvarez-Sekely Magaly , Gutiérrez-Chavarría Sindy , Morales-De Azcué Maricruz , Bautista-Ocampo Zuluay , Bravo-Villa Verónica , Baz-Gutiérrez Patricia , García-Méndez Jorge , Islas-Muñoz Beda , Báez-Islas Pamela , Calderón-Flores Ernesto , Ovilla-Martínez Roberto , Candelaria Myrna , Alvarado-Ibarra Martha
Published: September 2023

The chronic lymphocytic leukemia (CLL) diagnosis increases with age. We do not know CLL incidence in Mexico. Some risk factors for developing CLL are the inherited predisposition, monoclonal lymphocytosis, history of cancer and, probably, some infections. The diagnosis is established with a complete medical history, physical examination, and laboratory tests, among them, cytogenetic ones. The treatment choice will depend on age, performance status, comorbidities, cytogenetic alterations, clinical stage. In Oncoguía de leucemia linfocítica crónica, we include the criteria to begin treatment, and the drugs approved internationally and in our country. Likewise, we comprise the response criteria to the treatment and the recommendations for the support treatment.
The Pervasiveness of Power: Dilemmas for Researchers of Major System Change in Healthcare Comment on "‘Attending to History’ in Major System Change in Healthcare in England: Specialist Cancer Surgery Service Reconfiguration"
Authors: Smith Chris Q , Williams Iestyn
Published: September 2023

To study major system change (MSC) in healthcare, it is crucial to consider the influence of power. Despite this, dominant perspectives on MSC in healthcare present these as relatively neutral processes, where reconfigurations are logical solutions to clearly defined problems. Perry and colleagues’ paper adds to a growing body of research which challenges the presentation of MSC as neutral, managerial processes, instead identifying how power dynamics lie at the heart of why service change happens, how it unfolds, and its outcomes. However, the introduction of power considerations raises several overlapping methodological and ethical dilemmas for researchers, and questions regarding research design and dissemination. In this commentary, we use the insights generated by Perry et al to further explore these issues.
The Values of the Care Economy Comment on "Ensuring Global Health Equity in a Post-pandemic Economy"
Authors: Cohen Jennifer
Published: September 2023

Labonté proposes that health equity and environmental sustainability may be best obtained through a care economy. Because a care economy plays a key role in Labonté’s formulation, its position in the capitalist political economy, the work it entails, and the workers who do it all merit further reflection. I aim to complement Labonté’s editorial by elaborating on care economies and the work of social reproduction. The existing care economy is a structural part of capitalism that largely generates and sustains inequities, reinforcing Labonté’s argument that transformation is needed. Transformation could, and should, change the perceived value, status, and material rewards of work in the care economy. I then touch on the policy tools Labonté describes, highlighting how they connect to my broader point: that the care economy is currently an integral, but devalued part of capitalism. For a transformation to take place, raising perceived value, status, and material rewards of caring work and the people who do it must be an explicit policy goal.
Poor Family Classification Decision Support System using the Simple Additive Weighting (SAW) Method
Authors: Patriani Lili Amareza
Published: September 2023

Poverty is a problem that continues to be the focus of attention for the government. Poverty has also caused people to be willing to sacrifice anything for their survival. To anticipate this problem, various policies have been adopted by the government to break the chain of poverty. One of them is providing assistance funds to poor families (PKH). This is felt directly by all levels of underprivileged society. One of the efforts of the Koto Ranah Tapan government to eradicate poverty that occurs in Koto Ranah Tapan is to follow the central government program, namely the launch of government financial assistance (PKH). These funds will be distributed to poor residents in Koto Ranah Tapan through the nagari guardian office in Koto Ranah Tapan. However, the distribution of aid funds to poor families is often not on target due to a large level of manual calculation error which makes the aid not on target and also the office of the nagari village of high cliff village has not been able to objectively determine the families who receive the aid. To help determine which families are worthy of receiving poor family assistance funds, a decision support system is needed. With this Decision Support System (DSS), it is hoped that the decision-making process can minimize the occurrence of wrong targets that often arise in the process of selecting poor families who wish to receive aid funds . In this calculation the author uses the Simple Additive Weighting (SAW) method, because this method is suitable for accurate calculations and is very helpful in calculating any data obtained. The results obtained were that Ade Irma Suryani got the highest score with a score of 10.8 and was ranked at the top (Best 1), so she could be considered the best recipient of aid funds.
Efficacy of different variants of endocardial balloon cryoablation in patients with persistent atrial fibrillation
Authors: Kirilova V. S. , Novikov P. S. , Mironov N. Yu. , Novikov I. A. , Oparina O. P. , Sokolov S. F. , Mironova N. A. , Stukalova O. V. , Maikov E. B. , Golitsyn S. P.
Published: September 2023

Aim. To study the effectiveness of “extended” cryoballon ablation in patients with a persistent form of atrial fibrillation (AF) and to determine the risk factors for AF recurrence after cryoablation.

Methods. The study included 89 patients (62±10 years, 24 [27%] men) with a persistent form of AF. The patients were randomized into two groups: in the 1st, the pulmonary veins (PV) cryoablation was performed (n=48 [53.9%]); in the 2nd, the PV cryoablation was performed in combination with cryoablation of the posterior wall of the left atrium (n=41 [46.1%]). The number of patients at high risk of thromboembolic events predominated in Group 2 (p=0,03). There is a high frequency of taking antiarrhythmic drugs of class III in this group (p=0.018). The follow-up period was 12 months. Clinical efficacy was assessed during a survey and daily ECG monitoring at face-to-face visits after 3, 6 and 12 months.

Results. Antral isolation of PV was achieved in all 89 (100%) patients in both groups. In group 2, the average number of applications in the posterior wall of the PV was 10 [9; 13]. The effectiveness of cryoablation in group 1 by the end of the 12-month follow-up period was 54.2%, in group 2 - 56.1%. The complication rate (6.7%) in both groups did not differ statistically (p=0.683). The risk of arrhythmia recurrence didn’t depend on the strategy of cryoablation in postablation period (p=0.834). When conducting a single-factor analysis, a statistically significant effect on the probability of AF recurrence in the period of 3-12 months in group 1 was caused by AF recurrence in the blind period (95% confidence interval (CI): 1.5-27.7, p=0.013), in group 2 belonging to the female sex (95% CI: 1.2-24.6, p=0.032) and AF relapse in the blind period (95% CI: 1.5-128.5, p=0.020). During multivariate analysis in group 2, a statistically significant influence on the risk of AF recurrence in the period of 3-12 months was exerted by belonging to the female sex (hazard ratio (HR) 7.84; 95% CI 1478-42,23; p=0.016) and the presence of early AF recurrence (HR 20.36; 95% CI 1.99-208.23; p=0.011).

Conclusion. Extended cryoablation in terms of efficiency and safety was comparable with the standard cryoablation. Early recurrence of AF (in the first 3 months after the intervention) turned out to be an independent risk factor for AF recurrence in the long-term period up to 12 months after cryoablation in both groups.
An experimental study of the strength of threaded connections of «the rod - the pelvic bone» under the effect of alternate cyclic loads
Authors: Kovaliov S.I. , Istomin A.G. , Zhuravliov V.B. , Istomin D.A. , Karpinsky M.Yu. , Karpinska O.D.
Published: September 2023

Results of medical rehabilitation of patients with consequences of unstable pelvic fractures depend upon many factors, among which the strength of fixation of fragments that makes possible early recovery of the staticodynamic function of the lower girdle is particularly important. An experimental study of the strength of threaded connections of different rods and the pelvic bone under the effect of alternate cyclic loads. The experimental studies were conducted on preparations of the pelvic bones of a pig. We used external fixation devices having rods with a cylindrical unidirectional thread and rods, where one had a right-handed thread and the other was with a left-handed thread. Cyclic alternate loads were performed with help of a shaker device. As a result of the conducted studies it has been revealed that screws with a unidirectional thread are less resistant to cyclic alternate loads. The mean value of screw unscrewing was (824±112) pm. In the device that had rods with a differently directed thread they did not unscrew at all (0 pm). We explain it by the fact that the presence of bar-connected screws with a differently directed thread creates a reciprocally interlocking structure, which counteracts self-unscrewing.

Keywords: pelvis, external fixation, rod, self-twisting.
Gestión de la economía humana en ambientes de incertidumbre vinculada a la actualidad empresarial
Authors: Bracho-Villalobos Mónica Lucrecia , Arocha-Rangel Jesús Alfonso
Published: September 2023

El propósito de la investigación fue comprender la gestión de la economía humana en ambientes de incertidumbre vinculada a la actualidad empresarial. La metodología utilizada fue una investigación cualitativa, de perspectiva socio-crítica y lo introspectivo vivencial y el método la investigación-acción participativa y el principio dialógico/dialéctico.  Como resultado se obtuvo que las declaraciones hechas por los entrevistados mostraron que los cánones empresariales regentes del proceder en la gestión económica humana actual, diluyen su presencia corporativa por tener procedimientos gerenciales rígidos al confrontar la incertidumbre; por consiguiente, es necesario mejorar los procedimientos corporativos aplicados en la realidad estudiada. En conclusión, la investigación ilustró como la gestión económica humana involucrada con la incertidumbre existente en el espacio empresarial, propicia un afianzamiento actitudinal que tiene presencia en los procesos humanos, sociales y organizacionales asentados en el desarrollo económico de la empresa, la bioética, la inteligencia espiritual, y el liderazgo transformacional.
Prácticas empíricas gerenciales en ambiente de incertidumbre en la actividad pesquera artesanal
Authors: Soto-Soto Adenis Enrique , García-Rincón Elizabeth Coromoto
Published: September 2023

El propósito de la investigación fue comprender las practicas empíricas gerenciales en ambiente de incertidumbre en la actividad pesquera artesanal del municipio la cañada de Urdaneta del estado Zulia. La metodología utilizada fue un enfoque epistemológico vivencialista, con paradigma interpretativo, método de naturaleza cualitativa, con la metodología etnografía, las técnicas fueron observación participante, entrevista e instrumentos notas de campo y guion de entrevista semi-estructurado. Los Resultados permitieron explicar la creación de un modelo teórico de prácticas empíricas gerencias en ambiente de incertidumbre, dividido en tres fases, la primera llamada inicio y maduración de la idea a emprender, la segunda denominada desarrollo y puesta en práctica de la idea emprendida y la tercera consolidación y maduración del emprendimiento. En conclusión, se logró conocer la evolución de las prácticas empíricas gerenciales en la actividad pesquera artesanal, encontrando que el proceso de enseñanza-aprendizaje es constantes; lo que permitió lograr experiencia en el trabajo.
Elizalderen Apezendaco dotrina christiana uscaras
Authors: Salaberri Patxi
Published: September 2023

Lan honetan Muzkiko (Gesalatz) Fco. Elizalde idazle euskaldunaren Apezendaco dotrina christiana uscaras delakoaren hizkuntz azterketa egin dugu. Dotrina hau Iruñean argitaratu zen 1735ean, eta hizkuntzaren aldetik oso interesgarria da, hegoaldeko goi-nafarreraz idatzia baitago, Muzkiko hizkera gaurregun desagertuan, nahiz autoreak honen ezaugarri guztiak ez dituen aintzat hartzen, itxuraz. Hau garbi samar ikusten da M. Lekuonak aldizkari honetan argitara eman zituen herri bereko XVIII. mendearen bigarren erdiko testuekiko erkaketan.
Apezendaco dotrina christiana uscaras
Authors: Elizalde Francisco
Published: September 2023

Reproducción Facsimil de la edición original
El Padre Francisco Martínez de Elizalde. Notas para una biografía
Authors: Ursúa Irigoyen Isidoro
Published: September 2023

El trabajo recoge algunos datos biográficos sobre Francisco Elizalde S. J. nacido en Muzquiz a mediados del sigo1 XVII, abundando al mismo tiempo en sus antecedentes familiares. El autor de Apezendaco Dotrina Christiana uscaras (Iruña 1735), fue capellán de la reina Mariana de Neuburg, esposa de Carlos 11, y es poco lo que se sabe de su vida y otras actividades culturales y apostólicas.
Two Uhlenbeck Memories
Authors: Schuhmacher W. Wilfred
Published: September 2023

Though being best equipped to make an early contribution to Dene-Caucasian (Dene-Basque), C. C. Uhlenbeck never made any real suggestion for a Basque-Na-Dene relationship.

Bengtson's Dene-Caucasian reconstruction for "moon" is corrected
Arqueta «Los Arcos» (Fuero de Estella)
Authors: Jimeno Jurío José María
Published: September 2023

"El Fuero de Estella" (1 164) y su redacción romance del siglo XIII, señalan dentro de Navarra dos espacios para extracción de testigos navarros y "batalleros" francos participantes en juicios, delimitados éstos por el puente de Logroño, Pamplona y Sangüesa (fronteras con Castilla y Aragón) y el primero por Lazagurría, el puente de ARQUETA, Pamplona y el puente de San Martín de Unx, puentes que Lacarra identificó con los de Arquijas y San Martín sobre el Irati, en Sangüesa. "Arcueta, Arqueta" debe ser una población con puente situada al poniente de Estella. No existiendo pueblo ni despoblado con ese nombre, debe tratarse de una localidad con doble denominación, romance y vasca: Los Arcos = Arkueta.
Javier Ramon de Lakoizketa Bertiz-ek izan zituen testuak
Authors: Ondarra Frantzisko
Published: September 2023

Argitaratzen ditugun lau testuok Juan Ramon de Lakoizketa Bertiz (1801- 1858), Narbarten jaio eta Donamaria eta Erretzuko erretore izan zenak eduki zituen, baina ez da horien egilea. Berak idatzi zituenak bezala, hauek ere XIX. mendekoak dira eta beren egilea Bidasoa behereko herriren batean jaioa izan liteke, darabilen euskarak hango zenbait gertakari erakusten dituelarik. Bestalde, Lakoizketaren garaikidea da sermoilaria
The Citational Practices of Science Fiction Fan Podcasts
Authors: Sewell Amber
Published: September 2023

Podcasts are important sites of knowledge sharing and co-creation. As opportunities to discuss niche interests, podcasts are where individuals come together to discuss the things they love, and for fans, podcasts are often opportunities to critically engage with their franchise or work with others in the fandom. The conversational nature of podcasting means each party can bring forth new ideas and perspectives that shape how we engage with the work and fandom that’s grown around it. This paper shares the results of an exploratory study of the citational practices of science fiction fan podcasts. Initially intending to analyze transcripts of science fiction fan podcasts, barriers explored in the paper caused a pivot to analyzing show notes of podcasts, instead.
Madrasah Diniyah Learning Patterns: Curriculum Design Studies and Pedagogical Practices
Authors: Triantoro Miranu , Erawanto Udin , Sari Hesty Puspita
Published: September 2023

This research aims to describe the learning patterns of Islamic madrasas. Focusing on curriculum design and practice on the pedagogical abilities of students. Santri here refers to the research location, which is located at the Nurul Ulum Blitar Islamic boarding school. This research is a type of qualitative research with a descriptive approach. Data was collected through interviews, observation, and documentation techniques and processed through descriptive analysis. The analysis consists of three activity streams carried out simultaneously: data collection, data reduction, and conclusion or data verification. The study results show that the learning pattern at Madrasah Diniyah Nurul Ulum uses a mixed system. The system seeks to combine traditional and modern methods. The learning pattern of Madrasah Diniyah Nurul Ulum integrates the curriculum, aspects of pedagogy and professionalism, and the degree of educator education. The learning curriculum at Madrasah Diniyah Nurul Ulum combines conservative salafiyah classes and modern kalafiyah. The pedagogical ability of students can be found in learning in the form of studying various kinds of books, which are divided into Ula and Wustho levels. Professionalism here is a solid learning pattern for students, morning, afternoon, evening and night, to hone discipline and expertise. The degree of educator education is the profile of the Nurul Ulum Islamic boarding school teacher with a reasonable level. Integrating the four aspects above, this Madrasah presents the Nurul Ulum learning pattern as its advantage.
Integration of Tringo Concept Ki Hadjar Dewantara in Development of Islamic Education Learning Evaluation
Authors: Markus Markus , Abu Bakar M. Yunus , Kholis Nur
Published: September 2023

This study focuses on integrating the Tringo Ki Hadjar Dewantara concept into the evaluation of Islamic education learning, aiming to enhance the educational function of assessing students' abilities in the learning process. The Tringo Ki Hadjar Dewantara concept is identified as a suitable framework for integration into the independent curriculum's learning evaluation. The research employs a literature study approach to elucidate these two aspects. The study uses content analysis and interpretation for data analysis, drawing from primary and secondary data sources. Using a deductive approach, the author collects and synthesizes relevant literature to contextualize the research discussion. The research addresses a crucial need due to the adaptable nature of the independent curriculum, requiring concept comparisons and adjustments, particularly in the realm of Islamic education. The study's novelty lies in integrating the Tringo Ki Hadjar Dewantara concept into the development of Islamic education learning evaluation. This uniqueness stems from the need for prior research on this concept's connection with learning evaluation. While existing studies have explored the Tringo concept's application in various educational contexts, they have yet to examine its integration into the assessment of Islamic education. Therefore, this study addresses an unexplored area within educational practice. By integrating the Tringo concept, educational practitioners can conduct comprehensive checks encompassing cognitive, affective, and psychomotor domains. These innovative evaluation approaches can be effectively implemented in Islamic education, leading to more impactful and engaging learning experiences.
EFEKTIVITAS PEMANFAATAN RUANG DI DISTRIK FEF KABUPATEN TAMBRAUW (The Effectiveness of Space Use in Fef District, Tambrauw Rengency)
Authors: Gussteva Hetharia Airo , A. Pangemanan Paulus , R. Rengkung Leonardus
Published: September 2023

This study aims to determine the effectiveness of space utilization in the Fef District, Tambrauw Regency. This research was conducted from June 2022 to July 2022. The data used in this research is primary data obtained from in-depth interviews. Methods of data analysis using Qualitative Analysis which consists of Data Reduction, Data Presentation and Drawing Conclusions. The results of the study show that the use of space is not effective, this is due to several things, especially in the internal handling of the organization, which, among other things, when viewed from the ability of human resources, it turns out that there is less response. Factors that influence the effectiveness of space utilization is the ability of employees. The smooth performance of BAPPEDA in carrying out effective use of space in the Fef District is largely determined by the ability of existing staff, because Bapedda employees, especially those in charge of carrying out planning, are the spearhead of the organization's wheels. Therefore it is necessary to get attention in handling it in addition to other factors of course.
PERHITUNGAN PENDAPATAN USAHATANI PADI SAWAH IRIGASI POMPA AIR DI KELURAHAN INOBONTO KECAMATAN BOLAANG KABUPATEN BOLAANG MONGONDOW (Calculation of Water Pump Irrigation Rice Farming Income in Inobonto, Bolaang Sub-District, Bolaang Mongondow Regioncy)
Authors: Roni Dunggio Farhansyah , H. M. Kapantow Gene , Ruauw Eyverson
Published: September 2023

This study aims to calculate the income of pump-irrigated rice farmers in Inobonto Village. The sampling method used census techniques, the data collected in this study were primary data obtained from direct interviews with respondents through questionnaires or questionnaires and secondary data in the form of other information related to this research through literature studies. The results of this study show that the average farmer income per hectare is Rp. 9,298,464 per planting season and the R/C ratio value of 2.02 indicates that water pump irrigated rice farming in Inobonto Village is already profitable.
PENGGUNAAN DANA DESA DALAM PROGRAM PEMBERDAYAAN MASYARAKAT DI DESA TOUNELET I KECAMATAN SONDER (Use of Village Funds in Community Empowerment Programs in Tounelet I Village, Sonder District)
Authors: Lady Pangkey Gloria , F. L. Waney Nordy , Kaunang Rine
Published: September 2023

The aim of the study was to determine the types of activities and the amount of allocation of funds financed by village funds both for physical programs and for empowerment programs in Tounelet Satu Village, Sonder District, Minahasa Regency. The research method used is a quantitative descriptive method followed by triangulation to verify program implementation and funding.

The results of this study found that there were 20 types of programs that had been implemented for the form of community empowerment with 5 types of physical program activities and 15 types of community empowerment program activities with 11 types of social forms and 4 types of economic forms for the use of village funds that were used by 68.04 percent where for physical programs by 40.12 percent and community empowerment programs with 20.98 percent for economic form empowerment programs and 6.94 percent for social form community empowerment programs As well as community opinion regarding the suitability of the program and the use of funds as much as 66.67 percent of the community agree that there has been openness of the village government regarding village funds to community, 60.00 percent of the community agrees that the development program is in accordance with the use of village funds and as much as 66.67 percent of the community agrees that the development program is in accordance with village fund priorities.
ANALISIS KEUNTUNGAN USAHA “BAGEA SAGU” KHAS KOTA TERNATE (STUDI KASUS TOKO PUSPA KENCANA KELURAHAN FALAJAWA 1 KECAMATAN TERNATE TENGAH KOTA TERNATE (Business Profit Analysis of "Bagea Sagu" Typical of Ternate City) (Case Study of Puspa Kencana Shop)
Authors: Marsindi Ruslan Iis , M. Benu Noortje , M. Kumaat Ribka
Published: September 2023

The purpose of this research is to analyze the profit of the "Bagea Sagu" business. The research method used is a case study in the UMKM business "Bagea Sagu". The data used are primary and secondary data. collecting data in this study using interviews and documentation techniques. The interview was conducted by directly interviewing the business owner of "Bagea Sagu" Typical of Ternate City as a respondent using a list of question that had been prepared previously (questionnaire). Documentation is done by collecting data related to research both from relevant agencies and the internet.

The results of the study showed that the "Bagea Sago" business typical of Ternate City incurred a total production cost of Rp. 4,652,187 with the level of profit obtained by the "Bagea Sago" business typical of Ternate City from processing raw materials into finished products that have been packaged until product marketing of Rp 3,447,813 and if you use the R/C ratio, the value of 1,74 which means that this business is profitable.
BIAYA PANEN DAN PASCA PANEN PETANI CENGKEH DI DESA TAMBELANG KECAMATAN MAESAAN KABUPATEN MINAHASA SELATAN (Harvest and Post harvest Costs of Clove Farmers in Tambelang Village, Maesaan Sub-District, Minahasa Selatan District)
Authors: Alfian Kolibu Harke , F. L. Sondakh Mex , Esry H. Laoh O.
Published: September 2023

This study aims to determine the costs of harvesting and post-harvest clove farmers in Tambelang Village, Maesaan District, South Minahasa Regency. This research was carried out for five months from November 2021 to April 2022. The data collection technique used was the simple random sample technique by selecting 18 cloves. The data used in this study were primary and secondary data. Primary data were obtained through direct interviews through a list of questions that had been prepared. Secondary data was collected from the Maesaan District Office in the form of research village profiles, and from the internet via Google searching in the form of journal articles relevant to this research. The analysis used is the analysis of farm income. The results showed that the average land area was 1.1 ha/year/person with an average total harvest cost of Rp. 39,931,907/year. The biggest costs incurred at harvest are an average of Rp. 15,222,222/year for workers from outside the village and an average of Rp. 16,888,889/year for workers from within the village. While the smallest cost at harvest is found in the cost of rope equipment, which is an average of Rp. 132,222/year. Then the post-harvest costs obtained an average total cost of Rp. 13,027,679 / year with the largest cost found in labor costs for drying, which is an average of Rp. 5,226,235/year and the smallest fee is the tax fee, which is an average of Rp. 57,778/year. Of the two costs, the cost at harvest is the most expensive. The total total cost of harvesting and post-harvesting cloves in Tambelang Village, Maesaan District, South Minahasa Regency, on average, is Rp. 52,904,475/yearth a income is Rp . 33.962.773.
ANALISIS KELAYAKAN USAHATANI STROBERI DI KABUPATEN BOLAANG MONGONDOW TIMUR (Feasibility Analysis of Strawberry Farming in East bolaang Mongondow District)
Authors: Tesalonika Watuseke Sheren , Estephina Loho Agnes , M. Sendow Martha
Published: September 2023

This study aims to determine the feasibility of strawberry farming and strawberry farming income in East Bolaang Mongondow Regency. This research was conducted for three months, from April to June 2022. Respondent in this study were all strawberry farmers in East Bolaang Mon-gondow Regency. The data used are primary data and secondary data. The data analysis used is farming income, R/C Ratio analysis and Break Even Point Analysis. The results showed that straw-berry farming Income in East Bolaang Mongondow Regency was feasible with an R/C Ratio value of 1.84 and strawberry farming in East Bolaang Mongondow Regency would return.the capital when the strawberries were sold was 3.28 kg/month/100m2 with revenues of IDR 569,250/month/100m2. The net income by strawberry farming in East Bolaang Mongondow Regency is IDR 1,454,906/month/100m2, which means that strawberry farming in East Bolaang Mongondow Regen-cy is feasible and already profitable.
AKTIVITAS PETANI DI DESA TOMPASOBARU DUA KECAMATAN TOMPASOBARU KABUPATEN MINAHASA SELATAN (Farming Activities in Tompasobaru Dua Village, Tompasobaru Sub-District, South Minahasa Regency)
Authors: Langoy Victory , F. L. Sondakh Mex , Esry H. Laoh O.
Published: September 2023

This study aims to determine the daily activities of farmers in Tompasobaru Dua Village, Tompasobaru District, South Minahasa Regency. The study was conducted during June-August 2022, starting from preparation to data collection in Tompasobaru Dua Village, Tompasobaru Dis-trict. The data used in this study were primary and secondary data. Primary data were obtained through direct interviews with farmers in Tompasobaru Dua Village using a questionnaire. Mean-while, secondary data were taken from the village government of Tompasobaru Dua, analyzed using interval tables and described. The results of this study indicate that the activities of farmers in Tompasobaru Dua Village are divided into three types: agricultural activities, social activities, and religious activities. In the initial agricultural activity, farmers spend 48 hours per week and 96 hours per month. Maintenance activities require 48 hours per week and 144 hours per month. Harvesting activities require 48 hours per week and 96 hours per month. On average, farmers spend 45 hours per week on agricultural activities. In social activities, farmers spend an average of 7 hours per week, while in religious activities, they spend an average of 2.5 hours per week.Farmers in Tompasobaru Dua Village should maintain their working hours in agricultural ac-tivities to achieve better results than before. For social activities, farmers should utilize their availa-ble time and increase their social activities in life as social beings. For religious activities, farmers should maintain their spiritual attitudes to always participate in existing religious activities.
DETERMINANT OF REPUTATION RISK MANAGEMENT IN ISLAMIC BANKS IN INDONESIA
Authors: Nisa Chaerani , Nawasiah Nana
Published: September 2023

This research aims to analyzes the determinant of reputation risk management in Islamic bank in Indonesia. We use content analysis method to examine whether there is reputation risk management in Islamic bank in Indonesia. It shows that, there is no relationship between those three variables in reputation risk management. There are other variables that more suitable with Indonesia case. As far as we know, this is the first research that focus on risk management measurement on syariah bank in Indonesia.
THE EFFECT OF MANAGERIAL OWNERSHIP, DIVIDEND POLICY AND DEBT ON FIRM VALUE: THE INDONESIA STOCK EXCHANGE CASES
Authors: Fujianti Lailah , Keiko Hubbansyah Aulia , Siswono Safitri , Sinaga Lazarus
Published: September 2023

This study aims to analyze the impact of managerial ownership, dividend policy and debt on firm value. Using a sample of 15 companies with an observation period of 8 years (2011-2018), this study finds that managerial ownership and debt policy have a negative effect on firm value. Meanwhile, dividend policy has a positive effect on firm value. This study stresses that the objective of the managerial ownership program to reduce the potential for agency conflicts and increase firm value has not been optimal. This, based on the findings in this study, is caused by the relatively small portion of managerial ownership in the sample companies, which is only about 5 percent of the total share ownership.
THE INFLUENCE OF WORK FROM HOME AND MOTIVATION ON MORALE AND THEIR IMPACT ON EMPLOYEE WORK PRODUCTIVITY
Authors: Kurniawati Dewi , Dian Riskarini  , Lies Putriana  , Devita
Published: September 2023

Penelitian ini bertujuan untuk menganalisis Pengaruh Work From Home dan Motivasi terhadap Semangat Kerja Serta dampaknya pada Produktivitas Kerja Karyawan pada beragam wilayah di Indonesia.  Penelitian  ini  memberikan  implikasi  teoritis  serta  implikasi manajerial sebagai masukan bagi peningkatan Produktivitas Kerja Karyawan yang dipengaruhi oleh Work From Home dan Motivasi sebagai variabel eksogen melalui Semangat Kerja sebagai variabel moderating. Populasi dalam penelitian ini adalah Karyawan institusi negeri dan swasta di dalam maupun luar Jabodetabek dengan menggunakan teknik Purposive Sampling.  Pengumpulan data melalui survey dengan responden sejumlah 135 responden yang dijadikan sebagai objek penelitian. Melalui penyebaran daftar pertanyaan, maka data dari responden tersebut kemudian dianalisis kesesuaiannya dengan model penelitian yang dikembangkan dari kerangka teoritis menggunakan analisis konfirmatori SEM. Hasil penelitian ini diharapkan dapat  (1) Menganalisis dan menguji seluruh faktor yang mempengaruhi Semangat Kerja dan dampaknya pada Produktivitas Kerja Karyawan yaitu Work From Home dan Motivasi, (2) Memberikan tambahan informasi bagi Perguruan Tinggi khususnya FEBUP untuk penyusunan kebijakan tentang penilaian dan peningkatan Semangat Kerja serta upaya peningkatan Produktivitas Kerja Karyawan sehingga lebih baik lagi, (3) Memberikan tambahan informasi dan pengetahuan bagi ilmu Manajemen Sumber Daya Manusia, terutama implikasinya terhadap peningkatan Semangat dan Produktivitas Kerja Karyawan. Hasil penelitian membuktikan bahwa work from home berpengaruh terhadap semangat kerja, motivasi berpengaruh terhadap semangat kerja, semangat kerja berpengaruh terhadap produktivitas kerja, work from home tidak berpengaruh terhadap produktivitas kerja, motivasi berpengaruh terhadap produktivitas kerja dan semangat kerja berpengaruh terhadap produktivitas kerja. Variabel semangat kerja berhasil memediasi pengaruh work from home terhadap produktivitas kerja. Demikian pula semangat kerja berhasil memediasi pengaruh motivasi terhadap produktivitas kerja.
DIAMOND FRAUD ANALYSIS IN DETECTING FINANCIAL STATEMENT FRAUD WITH THE AUDIT COMMITTEE AS MODERATING VARIABLE (Empirical Study on Sub Construction Companies listed on the IDX for the 2014-2018 period)
Authors: Patriandari
Published: September 2023

The purpose of this study was to determine how much the influence of Fraud Diamond in detecting Financial Statement Fraud with audit committee variables as moderating variables in construction sector companies in 2016-2020, both partially and simultaneously. The research method used is hypothesis testing (hypothesis testing). Data collection techniques are carried out using secondary data types in the form of annual financial statements of construction sector companies on the Indonesia Stock Exchange during the 2016-2020 period. Data was collected using purposive sampling. The data analysis technique used in this study is the Moderated Regression Analysis (MRA) analysis. The results showed that the Nature of Industry had a positive effect on the Financial Statement Fraud on construction sector companies listed on the IDX, while the Financial Targets, Rationalization, and Capability did not affect the Financial Fraud statement on construction sector companies listed on the IDX. The research also shows that the audit committee as a moderator is not able to moderate the influence of the Nature of Industry and Capability on Financial Statement Fraud. whereas the Audit Committee as a moderator weakens the relationship of the Financial Targets to the Financial Statement Fraud, then the Audit Committee as a moderator can strengthen the relationship of the Rationalization of the Financial Statement Fraud.
THE EFFECT OF MANAGEMENT CHARACTERISTICS ON STOCK PRICES OF FOOD AND BEVERAGE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2015-2020 PERIOD)
Authors: Setiawan Temy , Magdalena Magdalena
Published: September 2023

Economic growth in Indonesia is influenced by various industrial sectors. The industrial sector that has a significant influence on Indonesia's economic growth is the food and beverage industry. The purpose of this study was to determine the effect of Return on Assets, Debt To Equity Ratio, Change of Directors, Women's Leadership, Generation Z and Family Leadership on stock prices of food and beverage companies listed on the Indonesia Stock Exchange for the period 2015 to 2020. The research sample consists of 12 companies. The analytical technique used in this research was to use the Smart PLS (Partial Least Square) software. The results found that Return on Assets, Debt To Equity Ratio, Change of Directors, Generation Z and Family Leadership have a significant influence on stock prices. meanwhile
PENGARUH FRAUD DIAMOND TERHADAP KECURANGAN DALAM LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Lionny Mutia Ayuningrum  , Yetty Murni  , Shinta Budi Astuti
Published: September 2023

Penelitian ini bertujuan untuk mengetahui pengaruh pressure (tekanan), opportunity (kesempatan), rationalization (rasionalisasi), dan capability (kemampuan) terhadap kecurangan laporan keuangan. Metode penelitian ini menggunakan metode deskriptif kuantitatif. Penelitian ini menggunakan data sekunder dengan populasi 54 perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016 – 2018. Sedangkan pengambilan sampel ditentukan dengan menggunakan purposive sampling dan diperoleh 11 sampel perusahaan, dengan total 33 data observasi. Jenis data adalah data sekunder yang diperoleh dari www.idx.co.id. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel yang dioleh dengan menggunakan aplikasi Eviews versi 9. Penelitian ini menunjukkan variabel financial target (target keuangan) yang diproksikan oleh perhitungan return on asset dan variabel change in auditor (pergantian auditor) berpengaruh terhadap kecurangan laporan keuangan. Sedangkan, variabel effective monitoring yang diproksikan oleh rasio komisaris independen dengan jumlah komite komisaris, variabel auditor opinion, dan variabel change in director tidak berpengaruh terhadap kecurangan laporan keuangan.
PENGARUH PENGENDALIAN INTERNAL, KETAATAN ATURAN AKUNTANSI, KEPUASAN KERJA DAN MORALITAS MANAJEMEN TERHADAP PENCEGAHAN KECURANGAN AKUNTANSI (STUDI PADA PERUSAHAAN JASA KEBERSIHAN PT. KJC)
Authors: Ni Made Dwita Sari  , Sofyan Bantasyam  , Damayanti Ameilia
Published: September 2023

Penelitian ini dilakukan untuk mengetahui pengaruh: 1) Pengendalian Internal terhadap Pencegahan Kecurangan Akuntansi; 2) Ketaatan Aturan Akuntansi terhadap Pencegahan Kecurangan Akuntansi; 3) Kepuasan Kerja terhadap Pencegahan Kecurangan Akuntansi; 4) Moralitas Manajemen terhadap Pencegahan Kecurangan Akuntansi. Penelitian merupakan penelitian kausal komparatif dengan teknik kuesioner sebagai pengumpulan data. Sampel penelitian ini adalah 75 karyawan pada divisi Finance, Accounting, dan Tax di kantor PT. KJC. Metode analisis data yang digunakan adalah analisis linier berganda. Hasil penelitian menunjukkan bahwa: 1) Terdapat pengaruh yang signifikan antara Pengendalian Internal terhadap Pencegahan Kecurangan Akuntansi; 2) Terdapat pengaruh yang signifikan antara Ketaatan Atutan Akuntansi terhadap Pencegahan Kecurangan Akuntansi; 3) Tidak terdapat pengaruh yang signifikan antara Kepuasan Kerja terhadap Pencegahan Kecurangan Akuntansi; 4) Terdapat pengaruh yang signifikan antara Moralitas Manajemen terhadap Pencegahan Kecurangan Akuntansi.
PENGARUH NET PROFIT MARGIN, CURRENT RATIO, DAN CAPITAL INTENSITY RATIO TERHADAP TAX AVOIDANCE (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar di BEI Tahun 2017-2019)
Authors: Bani Akbar Khatami  , Indah Masri  , Bambang Suprayitno
Published: September 2023

Penelitian ini dibuat untuk mengetahui dan menganalisis tentang seberapa besar pengaruh net profit margin, current ratio dan capital intensity ratio terhadap tax avoidance. Penelitian ini mengambil sampel dari perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia selama periode 2017-2019. Sampel dalam penelitian ini dipilih dengan menggunakan metode purposive sampling. Berdasarkan kriteria yang telah ditentukan diperoleh sampel sebanyak 14 perusahaan sehingga data observasi berjumlah 42. Uji hipotesis yang digunakan adalah analisis regresi metode data panel (Pooled Data) dengan menggunakan program Eviews 9.0. Hasil penelitian ini menunjukkan bahwa net profit margin dan current ratio berpengaruh terhadap tax avoidance, sedangkan capital intensity ratio tidak berpengaruh terhadap tax avoidance.