bluuebunny/crossref_metadata_2025 huggingface dataset:
HUBUNGAN PENINGKATAN BERAT BADAN DAN PERUBAHAN SIKLUS HAID DENGAN PEMAKAIAN KONTRASEPSI IMPLANT PADA AKSEPTOR KB DI WILAYAH KERJA PUSKESMAS JEUNIEB KABUPATEN BIREUEN
Authors: . Misrina , Amelia Putri Rosa
Published: January 2021

AbstrakSalah satu Metode Kontrasepsi Jangka Panjang (MKJP) yaitu implant, metode kontrasepsi yang diinsersikan pada bagian subdermal, yang hanya mengandung progestin dengan masa kerja panjang, dosis rendah dan reversible untuk wanita. Efektivitas dari penggunaan kontrasepsi implant ini sangat tinggi. Daya gunanya tinggi dapat dipakai dalam jangka panjang,  pengembalian kesuburan cepat kembali dari pengaruh hormon estrogen. Penelitian ini dilakukan untuk mengetahui hubungan peningkatan berat badan dan perubahan siklus haid dengan pemakaian kontrasepsi implant pada akseptor KB di Wilayah Kerja Puskesmas Jeunieb Kabupaten Bireuen.Populasi dalam penelitian  ini adalah seluruh akseptor KB implant yang ada di Wilayah Kerja Puskesmas Jeunieb Kabupaten Bireuen sebanyak 252 jiwa. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah Cluster Sampling yaitu pengambilan secara kelompok dari populasi sebanyak 61 orang.Dari hasil penelitian menunjukkan bahwa hasil uji chi square dengan tingkat kepercayaan 95% (α = 0,05) hasil perhitungan menunjukkan nilai p value (0,014) < α  (0,05) berarti ha diterima, dan ho ditolak, dengan demikian ada hubungan antara pemakaian kontrasepsi implant dengan peningkatan berat badan. Dari hasil uji chi square dengan tingkat kepercayaan 95% (α = 0,05) hasil perhitungan menunjukkan nilai p value (0,048) < α (0,05) berarti ha diterima, dan ho ditolak, dengan demikian ada hubungan antara pemakaian kontrasepsi implant dengan perubahan siklus haid.           Diharapkan agar responden mau dan aktif mencari informasi tentang KB implant. Selain itu dengan adanya penelitian ini responden tidak perlu cemas dengan gejala efek samping yang ditimbulkan karena pemakaian implant. Kata Kunci         : Berat badan, Siklus haid, KB Implant
Analisis Penerapan Sistem Proteksi Kebakaran Aktif Dalam Upaya Pencegahan dan Penanggulangan Bahaya Kebakaran Di PTPN IV Unit PKS Pabatu, Serdang Bedagai
Authors: Harianja Ester Saripati , Torua Mestika Lumban , Syahfitri Hasibuan Anita
Published: January 2021

ABSTRAK PTPN IV Unit PKS Pabatu merupakan Pabrik minyak nabati yang gedungnya termasuk dalam kategori mudah terbakar. Kegiatan produksinya juga memiliki potensi kebakaran akibat penggunaan peralatan yang dapat menghasilkan suhu yang tinggi. Perlu adanya analisis penerapan sistem proteksi kebakaran aktif sebagai upaya pencegahan dan penanggulangan terhadap bahaya kebakaran. Tujuan umum dari penelitian ini adalah untuk mengetahui penerapan sistem proteksi kebakaran aktif dalam upaya pencegahan dan penanggulangan bahaya kebakaran di PTPN IV Unit PKS Pabatu. Metode penelitian yang digunakan adalah penelitian kualitatif dengan jenis studi kasus. Hasil penelitian yang didapatkan bahwa tingkat pemenuhan sistem proteksi aktif di area PTPN IV Unit PKS Pabatu sebesar 41,34% sesuai dengan peraturan  perundangan yaitu alarm kebakaran 37,5% sesuai dengan Permenaker No.Per.02/MEN/1983,  hidran 69,2% sesuai dengan Keputusan Menteri PU No.10/KPTS/2000, APAR 100% sesuai dengan Permenaker No.Per 04/Men/1980, tidak terdapat detektor dan sprinkler. Saran untuk pihak PTPN IV yaitu melakukan peninjauan ulang dan penambahan alarm kebakaran serta melengkapi sistem proteksi aktif seperti pengadaan sistem detektor dan sprinkler yang belum terdapat pada area pabrik PTPN IV Unit PKS Pabatu. Kata kunci : Kebakaran, Sistem Proteksi Aktif, Preventif
FAKTOR YANG MEMENGARUHI KEPUASAN PASIEN PADA INSTALASI RAWAT JALAN DI RSUD MUNYANG KUTE REDELONG BENER MERIAH TAHUN 2019
Authors: Dinamika Eriza , Devi Firiani Arifah , Theo Deli
Published: January 2021

AbstrakKesehatan merupakan salah satu kebutuhan dasar masyarakat, maka kesehatan adalah hak bagi setiap warga masyarakat yang dilindungi oleh UndangUndang Dasar. Setiap negara mengakui bahwa kesehatan menjadi modal terbesar untuk mencapai kesejahteraan. Oleh karena itu, perbaikan pelayanan kesehatan pada dasarnya merupakan suatu investasi sumber daya manusia untuk mencapai masyarakat yang sejahtera (welfare society) dimana pemerintah mempunyai peran yang sangat besar. Rumah sakit sebagai salah satu fasilitas pelayanan kesehatan diharapkan dapat memberikan pelayanan yang efektif, dan efisien untuk memberikan informasi kesehatan yang tepat dalam pelayanan kesehatan. Tujuan penelitian ini adalah untuk  mengetahui  faktor yang memengaruhi kepuasan pasien pada Instalasi Rawat Jalan di RSUD Munyang Kute Redelong Tahun 2019.Jenis penelitian menggunakan metode survey analitik dengan pendekatan Cross Sectional, Waktu penelitian ini akan dilakukan pada bulan juli sampai dengan agustus 2019, populasi adalah seluruh pasien rawat jalan, dengan teknik pengambilan sampel secara purposive sampling yaitu sebanyak 96 orang.Hasil penelitian menunjukkan bahwa tidak ada pengaruh jenis kelamin dengan nilai p value 0,025, ada pengaruh umur dengan nilai pvalue 0,020, tidak ada pengaruh pendidikan dengan nilai pvalue 0,399, tidak ada pengaruh dengan nilai pvalue 0,700, tidak ada pengaruh status kepesertaan nilai pvalue 0,275, ada pengaruh pelayanan perawat nilai pvalue 0,005, ada pengaruh pelayanan obat nilai pvalue 0,025, ada pengaruh pelayanan dokter nilai pvalue 0,005,ada pengaruh pelayanan administrasi nilai pvalue 0,005, ada pengaruh fasilitas nilai pvalue 0,016 terhadap kepuasan pasien pada Instalasi Rawat Jalan di RSUD Munyang Kute Redelong Tahun 2019.Saran peneliti kepada Rumah Sakit Munyang Kute Redelong agar lebih meningkatkan dan membenahi fasilitas yang ada di Instalasi Rawat RS Munyang Kute Redelong serta meningkatkan pealatihan untuk meningkatkan standar pelayanan minimal rumah sakit.Kata Kunci                : Kepuasan, Pasien, Rumah Sakit
FAKTOR YANG BERHUBUNGAN DENGAN KEJADIAN STRES KERJA PADA PERAWAT ICU DI RSUD Dr. R.M. DJOELHAM BINJAI TAHUN 2020
Authors: Dodi Pratama Yose , Devi Fitriani Arifah , Harahap Juliandi
Published: January 2021

Stres kerja dapat disebabkan karena tuntutan pekerjaan yang diberikan tidak sesuai dengan kemampuan pekerja dan kurang terjaminnya kesejahteraan pekerja. Berdasarkan survei pendahuluan dengan menggunakan kuesioner yang dilakukan pada 8 orang perawat ICU didapatkan informasi bahwa perawat yang bekerja di ruang ICU RSUD Dr. R.M. Djoelham Kota Binjai sering mengeluh adanya kelelahan dan kewalahan saat menghadapi pasien dengan keadaan kritis. Tujuan penelitian ini yaitu untuk mengetahui faktor yang berhubungan dengan kejadian stres kerja pada perawat ICU di RSUD Dr. R.M. Djoelham Binjai Tahun 2020.Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian kuantitatif dan kualitatif (mixed method), pengambilan data secara kuantitatif dengan menggunakan kuesioner, kemudian pengambilan data kualitatif melalui wawancara untuk melihat temuan dilapangan yang dilakukan secara terpisah.Hasil penelitian kuantitatif menunjukkan beban kerja = 0,009, tanggung jawab, = 0,030, keamanan kerja = 0,032, menunjukkan adanya hubungan terhadap kejadian stres kerja pada perawat ICU. Sedangkan umur p = 0,670, jenis kelamin = 0,396, masa kerja = 0,695, status pernikahan = 0,331, hubungan interpersonal = 1,000, menunjukkan tidak ada hubungan terhadap kejadian stres kerja pada perawat ICU.Kesimpulan dalam penelitian ini adanya hubungan beban kerja, tanggung jawab, keamanan kerja terhadap stres kerja pada perawat ICU, sedangkan umur, jenis kelamin, masa kerja, status pernikahan tidak ada hubungan terhadap stres kerja pada perawat ICU. Dengan hasil penelitian ini diharapkan pihak rumah sakit memberikan kebijakan yang dapat meningkatkan kinerja perawat. Kata kunci                 : Stres Kerja, Perawat ICUDaftar Pustaka          : 22 Buku + 68 Jurnal
ANALISIS EFEKTIVITAS BIAYA PENGGUNAAN ANTIBIOTIK CEFTRIAXONE DAN AMPICILIN PADA PASIEN PNEUMONIA ANAK RAWAT INAP DI RSUD RADEN MATTAHER JAMBI TAHUN 2018
Authors: Rasmaladewi Rasmaladewi , Sanuddin Mukhlis , Shaleha Maratus
Published: January 2021

ABSTRAKDi Indonesia karakteristik penduduk dengan diagnosa ISPA tertinggi terjadi pada kelompok usia 1-4 tahun (25,8%). Pneumonia merupakan salah satu penyebab dari 16% kematian pada balita, diperkirakan sebanyak 920.136 balita di tahun 2015. Menurut WHO pada tahun 2013 menyebutkan dari 6,3 juta anak berusia dibawah 5 tahun yang meninggal karena disebabkan oleh infeksi adalah sebesar 51,8%. Antibiotik merupakan golongan obat yang paling banyak digunakan terkait dengan banyaknya penyakit infeksi bakteri seperti pneumonia. Penelitian ini bertujuan untuk mengetahui efektivitas biaya penggunaan antibiotik pada pasien pneumonia di RSUD Raden Mattaher Jambi. Penelitian ini merupakan penelitian non eksperimental dengan pengumpulan data dilakukan secara retrospektif, sampel diambil pada tahun 2018. Analisis data dilakukan dengan metode CEA. Hasil penelitian didapatkan bahwa nilai ACER Ceftriaxone lebih tinggi yaitu sebesar 8.135,78 dibandingkan dengan nilai ACER ampicillin sebesar 6.644,49. Semakin rendah nilai ACER dan semakin tinggi efektivitas terapi maka semakin efektif biaya terapi antibiotik tersebut, sehingga dapat disimpulkan bahwa terapi menggunakan antibiotik Ampicilin adalah obat yang paling cost-effective untuk terapi pengobatan pasien pneumonia di RSUD Raden Mattaher Jambi.Kata Kunci: CEA, Antibiotik, Pneumonia, ACER
ANALISIS IMPLEMENTASI PROGRAM PEMBINAAN TERPADU PENYAKIT TIDAK MENULAR (POSBINDU PTM) DENGAN MENGGUNAKAN TEORI WLLIAM C EDWARD DI PUSKESMAS KAMPUNG BARU TAHUN 2020
Authors: Dewi Rismauli Bancin Dewi Rismauli Bancin , Sidabukke Idaria
Published: January 2021

AbstrakSaat ini Puskesmas Kampung Baru, masih melaksanaan Posbindu PTM dan sudah tepat sasaran dapat dilihat dari data kunjungan Posbindu PTM yang dilaksanakan, tetapi masih ada masarakat yang tidak dapat hadir dikarenakan masalah informasi yang diberikan petugas kurang konsisten dalam segi waktu dan dapat diperhitungkan kehadiran masyarakat dalam mengikuti program Posbindu PTM hanya 65%. Tujuan dari penelitian ini adalah menganalisis pelaksanaan program Posbindu PTM di Puskesmas Kampung Baru, Kota Medan. Jenis penelitian yang dilakukan merupakan penelitian kualitatif dengan studi kasus (case study) melalui wawancara mendalam. Penelitian ini dilakukan pada bulan agustus 2020. Hasil penelitian ini menunjukkan bahwa pelaksanaan Posbindu PTM di Puskesmas Kampung Baru Medan belum berjalan dengan optimal. Dilihat dari variabel komunikasi, Komunikasi sudah diberikan kepada seluruh sasaran program dan masih terdapat informasi yang salah, sehingga pemahaman masyarakat akan sasaran Posbindu PTM kurang tepat. Sumber daya manusia dalam implementasi program Posbindu PTM sudah sesuai dengan kebutuhan hanya saja masih membutuhkan arahan agar lebih baik lagi dala melaksanakan program Posbindu PTM, Fasilitas yang disediakan untuk pelaksanaan program Posbindu PTM masih kurang mencukupi, Sikap dari pelaksana program Posbindu PTM sudah baik dan sudah mendukung pelaksanaan program Posbindu PTM dapat dilihat dari pelaksanaan program Posbindu PTM setiap bulannya selalu melaksanakan program Posbindu PTM, terkait SOP dalam pelaksanaan Posbindu PTM sudah dijalankan dan pembagian tugas dan tanggungjawab dalam pelaksanaan program Posbindu PTM sesuai dengan bidangnya masing-masing. Kata Kunci : Implementasi, Pembinaan, POSBINDU
Analisis Perilaku Yang Memengaruhi Pemeriksaan ANC Pada Ibu Hamil Di Wilayah Kerja Puskesmas Kebayakan Kabupaten Aceh Tengah Provinsi Aceh Tahun 2019
Authors: Hikmah Khairuni , Harahap Fatma Sylvana Dewi , Saragih Rapida
Published: January 2021

ABSTRAK World Health Organization (WHO) merekomendasikan bahwa kewajiban kunjungan ANC selama kehamilan normal adalah empat kali kunjungan selama kehamilan dengan standar dan waktu yang telah ditetapkan. Tujuan penelitian ini adalah untuk menganalisis perilaku yang memengaruhi pemeriksaan ANC pada ibu hamil di wilayah kerja Puskesmas Kebayakan Kabupaten Aceh Tengah Provinsi Aceh. Jenis penelitian ini menggunakan Mix Methods dengan strategi metode Eksplanatoris Sekuensial. Populasi berjumlah 411 orang dan sampel sebanyak 80 responden, sedangkan informan kualitatif 2 ibu hamil, 2 suami, 1 bidan dan 1 kepala puskesmas. Analisis data kuantitatif dengan analisis univariat, bivariat dan multivariat. Analisis data kualitatif meliputi reduction, display dan conclusiondrawing/verification.    Berdasarkan hasil uji chi-square diperoleh pada variabel umur p = 0,036, pendidikan p = 0,000, pekerjaan p = 0,292, pengetahuan p = 0,011, paritas p = 0,891, jarak tempat kesehatan p = 0,005, dukungan suami p = 0,005. Secara kualitatif penyebab ibu hamil tidak lengkap memeriksakan ANC adalah kurangnya dukungan yang diberikan oleh suami, jarak tempat pelayanan kesehatan yang jauh serta adanya pengalaman kehamilan sebelumnya. Kesimpulan dalam penelitian ini adalah ada pengaruh umur, pendidikan, pengetahuan, jarak tempat kesehatan, dukungan suami terhadap pemeriksaan ANC dan tidak ada pengaruh pekerjaan dan paritas terhadap pemeriksaan ANC di wilayah kerja Puskesmas Kebayakan Kabupaten Aceh Tengah Tahun 2019. Disarankan bagi suami agar memberikan dukungan terhadap ibu hamil dengan cara mengantar, mengingatkan ibu untuk memeriksakan kehamilannya sampai dengan lengkap serta menanyakan hasil dari pemeriksaan kehamilannya. Kata Kunci : Perilaku, Jarak Tempat Kesehatan, Dukungan Suami, Kehamilan, Pemeriksaan ANC
EVALUASI PELAYANAN PREVENTION OF MOTHER TO CHILD TRANSMISSION (PMTCT) OF HIV PADA ANTE NATAL CARE (ANC) DI RUMAH SAKIT UMUM ADAM MALIK MEDAN
Authors: Nugraeny Lolita , Sumiatik Sumiatik
Published: January 2021

AbstrakPrevention Of Mother To Child Transmission Of HIV (PMTCT) adalah upaya pengendalian HIV-AIDS dan Infeksi Menular Seksual di Indonesia serta Program Kesehatan Ibu dan Anak. Tujuan penelitian untuk mengevaluasi pelaksanaan pelayanan   PMTCT pada Antenatal Care di RSUP Adam Malik Medan. Penelitian ini jenis deskriptif dengan menggunakan pendekatan kualitatif. Metode pengumpulan data menggunakan wawancara mendalam, teknik analisa data content analysis. Hasil penelitian menunjukan pelaksanaan pelayanan PMTCT sudah baik, antara lain dari standar input, standar proses sudah berjalan dengan baik namun sosialisasi program terhadap pasien perlu ditingkatkan, terjadi peningkatan pada standar output pelaksanaan. Diharapkan pelayanan PMTCT meningkatkan sosialisasi program. Kata Kunci : HIV, PMTCT
Faktor Yang Berhubungan Dengan Praktik Hygiene Penjamah Makanan Di Sekolah Dasar Wilayah Kerja Puskesmas Tanjung Pinang
Authors: Pitri Rezi Hardiyan , Sugiarto Sugiarto , Husaini Ahmad
Published: January 2021

ABSTRAK Makanan merupakan kebutuhan pokok setiap manusia yang diperlukan setiap saat dan memerlukan pengolahan yang baik dan benar agar bermanfaat bagi tubuh. Sekitar 70% kasus keracunan makanan di dunia dan 27 kasus insiden keracunan makanan di Indonesia Salah satu kejadian keracunan makanan disebabkan oleh pangan jajanan sebanyak 6 insiden keracunan dengan jumlah korban 88 orang. Data Dinas Kesehatan Kota Jambi tahun 2018 menunjukkan bahwa persentase kantin sehat di wilayah kerja Puskesmas Tanjung Pinang sebesar 42,1%. Penelitian ini merupakan penelitian kuantitatif dengan pendekatan analitik menggunakan desain cross sectional sampel penelitian adalah penjamah makanan di kantin sekolah dasar wilayah kerja puskesmas Tanjung Pinang sebanyak 48 orang. Instumen penelitian adalah kuesioner. Analisis data menggunakan analisis univariat dan bivariat dengan uji chi-square. Hasil penelitian menunjukkan bahwa 33,3% responden memiliki praktik higiene kurang baik, 41,7% responden memiliki pengetahuan kurang baik, 50,0% responden memiliki sikap negatif, 33,3% responden memiliki sarana prasarana kurang baik dan 29,2% responden memiliki peran petugas kesehatan kurang baik. Hasil bivariat diketahui ada hubungan pengetauan (p=0,017), sikap (p=0,032), sarana prasarana (p=0,040) dan peran tenaga kesehatan (p=0,001) dengan praktik higiene penjamah makanan di Sekolah Dasar wilayah kerja Puskesmas Tanjung Pinang. Disarankan agar pihak sekolah sebaiknya bekerja sama denga petugas kesehatan untuk melakukan penyuluhan megenai persyaratan penajamah makanan dan melakukan pemeriksaan jajanan secara rutin di kantin sekolah. Kata Kunci      :  Higiene, Pengetahuan, Sikap, Sarana Prasarana, Peran Petugas Kesehatan
HUBUNGAN SOSIODEMOGRAFI REMAJA TENTANG KESEHATAN REPRODUKSI DENGAN PERILAKU SEKSUAL MENYIMPANG DI KELAS XI SMA TELADAN PEMATANGSIANTAR
Authors: Sianipar Kandace , Sinaga Renny
Published: January 2021

AbstrakRendahnya pengetahuan tentang kesehatan reproduksi dan seksual menjadi sangat luar biasa terhadap sikap dan perilaku seksual remaja yang semakin bebas. Penelitian ini bertujuan untuk mengetahui hubungan pengetahuan remaja tentang kesehatan reproduksi dengan perilaku seksual menyimpang. Penelitian ini menggunakan kuesioner, dianalisis dengan menggunakan uji chi square (α = 0,05). Hasil penelitian didapati tidak ada hubungan jenis kelamin dengan perilaku seksual menyimpang dengan nilai (p-value= 0,779); tidak ada hubungan antara sumber informasi dengan perilaku seksual menyimpang (p-value=0,555); adanya hubungan antara pengetahuan remaja tentang kesehatan reproduksi dengan perilaku seksual menyimpang; dan dan (p-value=0,005).Key words : Pengetahuan Remaja, Kesehatan Reproduksi
Conceptual Fundamentals of Institutional Theory of Accounting
Authors:   Lviv Polytechnic National University, Lviv, Ukraine, Hyk Vasyl
Published: January 2021

The development of accounting as a branch of scientific research is largely based on the achievements of economic theory. Therefore, it became inevitable to use in accounting the developments produced by progressive economic thought – institutional theory. The purpose of the article is to assess the state and conceptual foundations of building the institutional theory of accounting in Ukraine. Institutionalism is a direction of economic theory, the analysis of which is based on the study of economic problems in relation to social, political, ethical, legal issues. Today the institutional paradigm is successfully used in the analysis of many ideas and different areas of science. The spread and use of the provisions of institutional theory has influenced the accounting system through the study of institutes. The institutional approach significantly expands the boundaries of the study of accounting theory. Studies that characterize accounting as a social and institutional practice tend to look at it from a broad perspective through the application of practice in a social and organizational context. The use of tools of institutional theory makes it possible to analyze and recognize accounting not only in terms of technical practice used to identify existing aspects of reality or specific truth, but rather as a product of social relations. To study the state of construction of the accounting institutional concept, the main attention is paid to its separate components: subject area (basic provisions and principles), concepts and categories (institute, accounting institutional environment) and method (accounting engineering). The study allows us to state the widespread use of institutional theory for the development of accounting. Along with this, the approaches to the basic provisions are not yet fully formed, the allegations about the recognition of accounting as a socio-economic institution are controversial.
Sustainability Reporting as Mediation of Factors Affecting Financial Performance: Case in the Mining Sector in Indonesia
Authors:   Sriwijaya University, Palembang, Indonesia, Jumita Septiana , Taufiq Taufiq ,   Sriwijaya University, Palembang, Indonesia, Yusnaini Yusnaini ,   Sriwijaya University, Palembang, Indonesia
Published: January 2021

The problem of global warming due to environmental pollution has made it necessary for companies to be widely accountable to society about their performance. Therefore, today companies must not only report on the financial performance, but also report on all non-financial aspects of their activities, such as social and environmental. Sustainability reporting enables companies to report on environmental and social performance. It is not just report generation from collected data; instead it is a method to internalize and improve an company’s commitment to sustainable development in a way that can be demonstrated to both internal and external stakeholders. The study examines the factors influencing the company's financial performance through sustainability reporting in mining sector companies in Indonesia. The object of the study is a sample of 6 mining companies listed on the Indonesia Stock Exchange in 2014-2018. In this study, the authors use the Path Analysis – a form of multiple regression statistical analysis that is used to evaluate causal models by examining the relationships between a dependent variable and two or more independent variables. The study results show that sustainability reporting has a positive and significant impact on the financial performance of mining companies.In particular, the results of the analysis show that the company size and its liquidity have a positive and significant effect on the sustainability reporting. Leverage has a negative and significant effect on sustainability reporting. At the same time, the factors disclosed in the sustainability reporting have a significant impact on the financial performance of the companies. The results of this study can be useful for management personnel in the process of preparing a sustainability report by companies that want to attract the attention of investors.
The influence of Social Identity, Love of Money and Machiavellian of Corporate Tax Accountants on Overpayment Tax Restitution Decision Making (Empirical Study of Corporate Taxpayers at Palembang Medium Tax Office)
Authors:   Sriwijaya University, Palembang, Indonesia, Triadi Ridho , Wahyudi Tertiarto ,   Sriwijaya University, Palembang, Indonesia, Sari Rela ,   Sriwijaya University, Palembang, Indonesia
Published: January 2021

The existence of a policy in VAT refund for taxpayers is considered a potential loss of state revenue and is a dilemma for tax authorities, because this policy can reduce tax revenue. In addition, taxpayers may deliberately or accidentally misrepresent data in tax statements in order to receive a tax refund. In this study, the authors analyze the factors that can influence the decision on tax refunds. These factors are: nationality, education, religiosity, love of money, machiavellian corporate tax accountants. Nationality, education and religiosity are integral to the social identity of an employee. Machiavellianism in psychology refers to a personality trait which sees a person so focused on their own interests they will manipulate, deceive, and exploit others to achieve their goals. To prove the study hypothesis, the authors use the postulates of the theory of planned behavior. The data for the analysis was collected by the method of questioning 92 corporate tax accountants, representing various companies that are taxpayers. All taxpayers selected for the study are served by the Palembang Medium Tax Office (Indonesia). The study results show that there is a significant influence of nationality, education, religion, love of money and machiavellianism of corporate tax accountants on the decision making for overpayment tax refunds. This is due to the need for a sense of pride in nationality, level of education, love of money and machiavellian where when complexity increases, professionals need to increasingly rely on experience in providing decision-making recommendations in filing overpayment tax refunds. There is no significant influence of religiosity on decision making for overpayment tax refunds where the tax accountants in making their restitution decisions do not see religious commitment in which one’s behavior is coordinated with religious values, beliefs and practices which are not applied in making the overpayment tax refund decision.
Tax Planning in the System of Accounting and Management Information Space
Authors:   Kremenchuk Mykhailo Ostrohradskyi National University, Kremenchuk, Ukraine, Khovrak Inna , Vovk Dariia ,   Kremenchuk Mykhailo Ostrohradskyi National University, Kremenchuk, Ukraine
Published: January 2021

Making rational management decisions requires knowledge and consideration not only of the internal potential of the enterprise, but also the external conditions of its operation. Accordingly, the accuracy of management decisions and the ability to adapt to a changing environment determine the effectiveness of activities. The country’s tax system is an extremely powerful external condition, so the tax planning of enterprises and the quality of management directly affects not only the economic efficiency and competitiveness of enterprises, but also the trajectory of the country’s development. The purpose of the article is to establish and justify the specifics of tax planning in the system of accounting and management information space. To achieve this goal, the authors used such methods and techniques of cognitive theory as content analysis (to review publications on tax planning in the Web of Science Core Collection for 2000-2020), statistical analysis (to determine the tax burden on the economy of Ukraine), abstract logical analysis (to substantiate the specifics of decision-making in the process of tax planning), tabular and graphical methods (to visualize the results of the study). This allowed the authors to define the principles of tax planning in the accounting and management information space. These principles include: communication (development and implementation of strategies based on stakeholder dialogue, taking into account needs, promoting better decision making), use of the best available information (information should be reliable and contextual), assessment of the impact on the value of the enterprise (modeling the effectiveness of alternative solutions, classification of actions according to their impact and consequences), smart management (accountability and trust, sustainability in the long run, ethics and social responsibility). It is proved that the implementation of tax planning in the system of accounting and management information space allows to achieve the established priorities and should be an element of enterprise development strategy.
Audit Theory: Classical Core and Development
Authors:   ", Zhuk Valerii ,   Institute of Agrarian Economics",   National Scientific Centre, Kyiv, Ukraine, Melnyk Kateryna ,   "Institute of Agrarian Economics" National Scientific Centre, Kyiv, Ukraine
Published: January 2021

At the present stage of development of science and practice of audit, its theory is presented in fragments. In the period before the emergence of mass public discontent with the work of auditors (which was a consequence of the collapse of Enron, WorldCom, Parmalat and other institutions), the main efforts of scientists were aimed at substantiating the needs of audit, its methods, principles, concepts, and postulates. Today, the need to concentrate efforts on the search for a qualitatively new, ideological level of audit theory is obvious. The purpose of the article is to reveal the essence of the classical core of audit theory, as well as to substantiate the need to expand the content of audit theory by borrowing provisions from other modern general economic and accounting theories. The authors have established the weaknesses of the theories (concepts) of audit, among them: a contradictory, non-systemic explanation of the nature of audit; limitation of scientific borrowings from other economic and accounting theories; weak connection with the development of social and economic theories. The necessity for the formation of the classical core of the audit theory was substantiated; its essence and significance for the development of audit science were revealed. The logic of the determination of concepts and the classification of individual theoretical contributions to the classical core of the audit theory was put in order. A structural model of the development of science and practice of audit was proposed. The necessity of basic ideological and general economic borrowings to the audit theory was substantiated, among them: institutional and behavioral doctrines; concepts of sustainable development and digital economy; modern management theories (integral ideological structure). Based on the trends in the development of the digital economy, the emergence of the specialization of an IT auditor was predicted, whose task will be to assess the effectiveness of setting up digitalization processes to objectively reflect the effectiveness of business.
Analysis of trends in modern library and information infrastructure in the ongoing pandemics. (Review of international professional publications). (Part 2)
Authors: Volkova K. Yu. , Shrayberg Ya. L.
Published: January 2021

The paper reviews some international online library and information professional publications including the websites of library associations, academic research charities and foundations and research groups. The paper is divided into the following sections: pandemics and open science; coronavirus and library materials and spaces; new impetus for digitization; copyright: latest news. These topics have not been predefined but taken shape as a result of analytical work and research in the body of professional publications. Analysis of leading library experts’ discussions in social networks has also helped to reveal current trends in library and information infrastructure development. COVID-19 pandemics brought about significant changes to the life and projects of the whole library and information space. A major step to open science has been taken when academic journal publishers, leading universities, research charities have taken responsibility to work in a collaborative manner and share coronavirus infection research data and results speedily and freely. Transition to digital collections in library holdings has accelerated, collections of e-books are growing, and the effect of prior digitization projects has manifested itself. The importance of libraries as a trustworthy source of information does not fade; caution is needed when using information from preprints published on preprint servers; the increasing need of informing digital materials users of attached copyright is highlighted.
Native Insect Pollinators and Their Effect on Sweet Gourd Production
Authors: Nancy NP , Amin MR , Miah MRU , Miah MG
Published: January 2021

The study was conducted in the field laboratory of the Department of Entomology, Bangabandhu Sheikh Mujibur Rahman Agricultural University, Gazipur, Bangladesh during September 2016 to June 2017 to know the insect pollinators of sweet gourd, their behavior and their role on sweet gourd yield and seed quality. The study showed that ten species of insects belong to seven families in three orders (Lepidoptera, Diptera and Hymenoptera) were found as pollinator. The abundance of the pollinator species ranged from 0.1±0.1 to 2.2±0.3 per 30 sweeps. The cabbage butter fly and ant showed statistically similar and higher abundance compared to other insect pollinators. The foraging durations of the frequently abundant pollinators ranged from 16.8 ± 2.2 to 36.6 ± 4.4 S per flower and ant spent the longest duration. Insect pollination showed the highest number of fruit plant-1, yield ha-1 and seed fruit-1 both in winter and summer season compared to natural and hand pollination. Production of fruit, seed set and yield of insect pollinating plot in winter and summer seasons were 6.4 ± 0.3 and 4.8 ± 0.2 plant-1, 84.8 ± 2.7 and 62.6 ± 1.0 fruit-1, and 18.5 ± 0.8 and 16.7 ± 0.7 t ha-1, respectively. The findings indicated that the native insect pollinators increased the production of fruit, seed and yield of sweet gourd. Conserving and enhancing native insect pollinators may boost sweet gourd production in Bangladesh.

Ann. Bangladesh Agric. (2019) 23(1) : 63-68
Severity of Liver Involvement in Children with Dengue Infection
Authors: Yasmin Afsana , Akhter Rozina , Shapla Shahina Pervin , Yeasmin Laila
Published: January 2021

Background: Liver involvement in dengue infection is one of the clinical presentations.

Objective: This study was undertaken to see severity of liver dysfunction in children with dengue infection.

Methods: It is a cross sectional observational study conducted in 100 consecutive children with serologically positive dengue infection aged between 2 months to 14 years of age. Liver function tests were done in all patients and were studied the severity of deranged LFT with severity of dengue infection.

Results: Out of 100 admitted children with dengue infection, deranged liver function tests found in 57(57.0%). ALT was above normal in 10 (29.4% of DF, 19 (57.6%) cases of DHF and 19(57.6%) cases of DSS respectively. AST was above normal level in 12(35.3%) cases of DF, 23(69.7%) cases of DHF and 22(66.7%) cases of DSS respectively. Low albumin was found in 41.0% of cases, 15(45.5%) cases of DHF and 19(57.6%) cases of DSS. INR was high only 4 cases of DSS. The bilirubin was normal in all cases except one died due to ALF due to DSS. The mean ALT and mean AST statistically higher in DHF and DSS in compare to DF (P-value 0.011 and 0.037) respectively. However, there was no significant difference in meal ALT and AST between DHF and DSS respectively. Overall mortality in 2 cases with DHF and DSS.

Conclusion: Dengue infection is associated with variable level of liver dysfunction. The severity of liver dysfunction can predict the severity of dengue infection.

Bangladesh Journal of Infectious Diseases 2020;7(2):90-94
Spraying Disinfectants to Combat SARS-CoV-2 Transmission: Is it Fruitless Rather Than Fruitful?
Authors: Md Sohel - , Mahmod Md Rashel
Published: January 2021

Abstract not available

Bangladesh Journal of Infectious Diseases 2020;7(2):113-114
Effects of Planting Time and Spacing on the Growth and Yield of Carrot Under Dry Land Condition at Bina, Mymensingh
Authors: Alam Md Shamsul , Islam Md Rafiqul , Md Kamruzzaman - , Arefin Khondakar Sumsul , Mehedi Md Nazmul Hasan
Published: January 2021

An experiment was conducted at the Horticulture Farm of the Bangladesh Institute of Nuclear Agriculture (BINA), Mymensingh, Bangladesh during the period from November, 2018 to April, 2019 to study the effects of planting time and spacing on the growth and yield of carrots under dry land condition at BINA, Mymensingh. Five different planting times viz. November 10, November 20, November 30, December 10 and December 20 and four different spacing’s of 25× 20 cm, 20× 20 cm, 15× 15 cm and 10× 10 cm were used . This experiment was laid out in randomized complete block design with three replications. Planting time showed significant effects on the growth and yield of carrot in respect of plant height, number of leaves, fresh and dry weights of leaves and roots, length ad diameter of roots, gross and marketable yields of carrot. The highest marketable yields (39.70 t/ha) was obtained from November 20 planting, whereas the lowest yields (25.02 t/ha) from December 20 planting. Plant spacing also significantly influenced on all the mentioned parameters. The highest marketable yields (34.95 t/ha) was observed from the closest spacing of 10× 10 cm. In respect of combined effect, November 20 planting with the closest spacing of 10× 10 cm produced significantly the highest marketable (42.29 t/ha) yields of carrot.

Res. Agric., Livest. Fish.7(3): 373-382,  December 2020
Evaluation of Some Traditional Rice (Oryza Sativa L.) Cultivars for the Earliness, Yield and Other Agronomic Traits in Southern Bangladesh
Authors: Islam Md Nazmul , Hossain Mohammad Mobarak , Sarker Mohammad Saiful Alam , Sardar Md Mahmudul Hasan Arif , Hossain Md Iqbal
Published: January 2021

Global warming and climate change are predicted to have a major impact on rice production, necessitating both adaption and mitigation strategies. Among the agricultural crops, rice is highly vulnerable to climatic extremes such as drought, unseasonal rains, flooding, and high temperature stress. However, there is a dearth of short duration varieties which will fit well into the reduced growing period brought about by the changing climatic and rainfall pattern. With this point of view, a study was conducted at the research field of Bangladesh Agricultural Development Corporation (BADC) situated at Subarnachar sub-district under Noakhali district of Chittagong division in Bangladesh during July-November 2018 to sort out some cultivars for their earliness, adaptability, yield and other agronomic traits. Total 11 Kanihati cultivars viz., Kanihati 1, Kanihati 2, Kanihati 3, Kanihati 4, Kanihati 6, Kanihati 7, Kanihati 8, Kanihati 9, Kanihati 10, Kanihati 11 and Kanihati 12 were tested against the standard check BRRI dhan52. Test materials were arranged in a randomized complete block design with three replications in three blocks. Result reveals that Kanihati 9, Kanihati 7, and Kanihati 3 were qualified for further screening and evaluation processes for few more years as they were 20 days earlier having the yield potentials of statistically similar with BRRI dhan52

Res. Agric., Livest. Fish.7(3): 393-402,  December 2020
Prevalence of Gastro-Intestinal Parasitic Infections and Efficacy of Antiparasitics Against These Infections in Dogs in Mymensingh Sadar
Authors: Mehedi Badrul Huda , Nahar Azimun , Rahman AKM Anisur , Ehsan Md Amimul
Published: January 2021

Gastro-intestinal parasitic infections in dogs represent a major concern in developing countries including Bangladesh. Dogs are important definitive or reservoir hosts for several zoonotic parasites. This study was conducted to determine the prevalence of gastro-intestinal parasites in dogs from different areas of MymensinghSadar. The fecal samples were examined by simple sedimentation and stoll’s ova counting method for detection of eggs/cysts/oocysts of parasites. The overall prevalence of gastrointestinal parasites was 60.00% (51/85) and the mixed parasitic infection was 16.47% (14/85). A total of six species of gastro-intestinal parasites (ova/oocyst) were identified, of them four species were nematode namely,Toxocaracanis (24.7%), Acylostomacaninum (7.05%), Acylostomabraziliense (2.35%), Uncinariastenocephala (2.35%), one species was cestode, Taeniapisiformis (3.52%) and one species was protozoa, Isosporacanis (3.52%). The prevalence of infection was significantly (P<0.02) higher in puppies and young dogs than that in adult dogs. The efficacy of fendnedazole (Bol. Fenvet®), albendazole (Tab. Alben DS®), fenbendazole (Tab. Paraclear®) was 100% effective against single helminth infection. However, the efficacy of mebendazole (Syrup.Mebantrin®) was 25%-50% against mixed helminth infections. The efficacy of metronidazole (Syrup.Amodis®) was 100% against single protozoal infection. So, anthelmintic including albendazole, fenbendazole, mebendazole and metronidazole may be recommended to treat effectively the single infection of helminth and protozoa, respectively, in dogs. Special emphasis should be given to deworm puppies as they are more vulnerable to parasitic diseases. The T. canis, A. caninum, A. braziliense and U. stenocephala prevalent in dogs are zoonotic and have public health impact.

Res. Agric., Livest. Fish.7(3): 411-419,  December 2020
Hematobiochemical Effects of Telakucha (Coccinia Indica) in Alloxan Induced Diabetic Rats
Authors: Sarkar Sujan Kumar , Uddin Mohammad Mejbah , Hossain Md Mosharaf , Masum Md Abdul , Islam Mohammad Saiful
Published: January 2021

The study was undertaken to investigate the effects of Telakucha (Cocciniaindica) on blood glucose, serum total cholesterol, hematological parameters and body weight in alloxan induced diabetic rats. In this experiment 45 rats were selected for the trial purpose. The rats were divided into 3 equal groups, each containing 15 individuals (n=15) as follows: normal control (C) group, diabetic control (DC) group and diabetic treatment (DT) group. Diabetes was induced in diabetic control (DC) and diabetic treatment (DT) group with alloxan @ 200mg/kg body weight intraperitonially. Then diabetic treatment group (DT) was treated with 10% aqueous extract of Telakucha @500 mg/kg body weight. After 42 days of treatment, Telakucha extract reduced the amount of blood glucose significantly (P<0.001) in the group DT compared to DC from 32.03 ± 0.25 to 11.17 ± 0.08 mmol/L. Total cholesterol (TC) was also decreased significantly (P<0.001) in group DT compared to group DC from 121.85±0.27 to 112.42±0.14 mg/dL. In hematological study, DT group showed significant (P<0.001) increase in erythrocytes count and Hb (g%) content and decrease (P<0.001) in total leukocyte count after 42 days of treatment in contrast with DC group. The body weight was also increased significantly (P<0.001) in DT group. Based on present research it can be concluded that Telakucha (Cocciniaindica) can be used in the treatment of diabetes as an alternative to commercial medicine.

Res. Agric., Livest. Fish.7(3): 431-438,  December 2020
Biological Parameters of False Scad (Decapterus Rhonchus) Encountered in the Coastal Waters of Elmina, Ghana
Authors: Forson Stella , Amponsah Samuel KK
Published: January 2021

The study evaluated some population parameters of Decapterus rhonchus in coastal waters of Elmina, Ghana. A total of 210 samples were collected from Elmina landing beach in the Central region of Ghana from July 2019 to December 2019. The total length of individual fish samples was measured and analyzed using TropFish R package. Von Bertalanffy parameters were estimated as asymptotic length (L∞) = 40.6 cm, growth rate (K) = 0.14 per year, and growth performance index (Φ′) =2.367 per year. The length at first capture and maturity were 28.2 cm and 23.2 cm, respectively. Mortality parameters were calculated as total mortality rate (Z) = 1.09 per year, natural mortality rate (M) = 0.29 per year and fishing mortality rate (F) = 0.80 per year. The exploitation rate (E) was 0.73 which suggests that Decapterus rhonchus fishery in coast of Elmina, Ghana is highly overexploited. Reduction of fishing efforts through the removal of subsidies and the introduction of closed fishing season are some of the recommended management measures to sustain the Decapterus rhonchus fishery in Ghana.

Res. Agric., Livest. Fish.7(3): 507-515,  December 2020
Effects of Different Protein Level Feeds on the Fingerlings Production of Riverine Endangered Notopterus Chitala (Hamilton, 1882) in Ponds
Authors: Rahman Mustafizur , Samad Md Abdus , Md Nahiduzzaman - , Lata Alpana Zaman
Published: January 2021

This study was aimed to evaluate the efficiency of three protein level feeds on the fingerlings production of riverine endangered Notopteruschitala (Hamilton, 1882) for a period of two months in ponds. Chital fry (Initial wt, 5.6±0.19 g) were randomly stocked at the rate of 7410 per hector. Feeding trials were conducted under 3 treatments (T1: feed contains 35% protein, T2: feed contains 30% protein, T3: feed contains 25 % protein) each with 3 replications. No significant (P<0.05) difference was observed for all the water quality parameters among the treatments. A suitable range of water quality parameters (temperature, water transparency (cm)), dissolved oxygen (mg/l), pH, alkalinity (mg/l), ammonia) were recorded with the environment of experimental ponds. The treatment had significant effects on weight gain, ADG, SGR among treatments. Highest weight gain (19.31 ± 0.23 g) was observed in T1, lowest (13.96 ± 0.15 g) in T3. SGR (1.65±0.02) and ADG (0.18±0.005) were significantly (P<0.05) highest in T1 followed by T2 and T3. The N chitala exhibited highest survival rate (96.66%) in T1 than T2 followed by T3 (88.89 %). The best FCR value (3.02±0.09) was recorded in treatment T1 with 35% protein contain feed. Relatively, highest benefits (138690±175.36 BDT/ha) were found from treatment T1 compared to other treatments. Similarly, the cost benefit ratio was highest in T1 (1:1.23) and lowest in T3 (0.95). Findings indicated that treatment T1 (35% protein containing feed) was found best in terms of growth, production and economics of N. chital for fingerling production in ponds.

Res. Agric., Livest. Fish.7(3): 553-563,  December 2020
Eksistensi Pendidikan Multikultural dalam Menghadapi Paham Radikalisme
Authors: Ngaisah Siti , Nurfalah Yasin
Published: January 2021

This research, was born from a small part of anxiety over the understanding of radicalism in educational institutions. Many researchers claim that the spread of radicalism in Indonesia has been very acute, the article has spread to elementary students. Nevertheless, many are optimistic that multiculturalism education is one of the antidotes to the understanding of radicalism. This encourages researchers to assess the existence of multiculturalist education in facing radicalism in the Wanengpaten State Elementary School, Gampengrejo District, Kediri. This study uses a descriptive qualitative approach. The method used is, interviews with stakeholders at the institution, observing activities in implementing multicultural education values and tracking documents related to the educational institution. As a result, the key to counteract radicalism is religious understanding and awareness of the dangers of radicalism. Without it, the de-radicalization program would not be possible.

[Penelitian ini, lahir dari bagian kecil kegelisahan mengatasi paham radikalisme di lembaga-lembaga pendidikan. Banyak peneliti menyatakan bahwa penyebaran radikalisme di Indonesia sudah sangat akut, pasalnya sudah menyebar pada peserta didik dasar. Meski demikian, banyak pula yang optimis bahwa pendidikan multikulturalisme menjadi salah satu penangkal paham radikalisme. Hal ini, mendorong peneliti untuk mengakasi eksistensi pendidikan multikulturalis dalam menghadapi paham radikalisme di Sekolah Dasar Negeri (SDN) Wanengpaten, Kecamatan Gempengrejo, Kabupaten Kediri, Penelitian ini menggunakan pendekatan kualitatif diskriptif. Metode yang digunakan adalah, waancara kepada stakeholder pada lembaga tersebut, observasi kegiatan dalam implemantasi nilai-nilai pendidiakn multikulturalisme dan melacak dokumen-dokumen terakait lembaga pendidikan tersebut.  Hasilnya, kunci menangkal radikalisme adalah pemahaman keagamaan dan sadar bahaya radikalisme. Tanpa itu, program deradikalisasi tidak mungkin bisa dilaksanakan.]
EFFECTS OF THE EUROPEAN GREEN DEAL ON TURKEY’S ELECTRICITY MARKET
Authors: ŞAHİN Göktuğ , TAKSİM Muhammed Ali , YİTGİN Burak
Published: January 2021

As it is commonly believed that the planet is facing environmental disasters as a consequence of climate change, the European Union intends to inspire a sustainable green transition. The European Commission presented “The European Green Deal” as an indicator of this leading mission, which is a reaction to a warming atmosphere, climate change and polluted air. The European Green Deal aims to transform the countries and citizens of the European Union into a fair and competitive environment where greenhouse gas emissions will be zero by 2050. Above all, the European Green Deal is also committed to transforming the greenhouse gas emissions of other countries. Turkey, one of the leading countries in terms of the volume of trade with Europe, is required to examine the issue of carbon emissions in detail. If it were not, the European Union and Turkey could end the commercial agreements under the carbon-border adjustment mechanism of the Commission aimed at reducing carbon leakage risk, where the electricity sector is one of Turkey's most associated greenhouse gas emissions sectors. The objective of this study is to examine the effects of the Green Deal on Turkey’s electricity market from both the supply and demand side, which will be affected by the Deal's carbon limits or enforcement. In addition, in this study, a road map for Turkey’s electricity market is offered via comparative analysis method under the requirements of The European Green Deal.