bluuebunny/crossref_metadata_2025 huggingface dataset:
“I have to breathe”: A Mixed-Methods Pilot Study to Assess the Feasibility, Acceptability, Cost, and Effectiveness of an Intervention for Post-Tuberculosis Lung Disease
Authors: Almeida Carlos P. B. , Durand Rafael A. , LaHood Allison N. , Byrne Anthony L. , Mendoza-Ticona Alberto , Ygnacio Erika , Durand Fernando E. , Lecca Leonid , Vásquez Pita Ramón Alberto Che León , Guerra Dalia , Wong Milagros , Tintaya Karen , Mitnick Carole D.
Published: August 2024

BACKGROUND: Many tuberculosis patients who are successfully treated according to microbiologic endpoints experience sequelae that adversely affect quality of life and increase mortality. Prior research in Peru revealed an important burden of respiratory symptoms after successful treatment of tuberculosis. We present a pilot intervention of 8 weeks of pulmonary rehabilitation and inhaled pharmacotherapy for people with respiratory symptoms after successful tuberculosis treatment. We examine the feasibility, acceptability, and cost of the intervention.

METHODOLOGY: This was a mixed methods study conducted in Lima, Peru. We recruited adults with respiratory symptoms within three months of successful completion of tuberculosis treatment. At baseline, we recorded demographic characteristics, vital signs, medical history, and chest X-ray findings. At baseline and end of study, we evaluated respiratory symptoms, quality of life, lung function, fitness, strength, and fatigue.

RESULTS: We enrolled 40 participants. Spirometry-defined COPD was detected in 3 (7.5%). In 10 (25%) and 9 (22.5%) participants, FEV1 and FVC, respectively, was below age-, sex-, height- standardized lower limits of normal. Participants completed 11 (IQR: 5,15) of 16 pulmonary rehabilitation sessions. Participants generally appreciated the virtual intervention and associated flexibility; for some this was inadequate to guarantee completion. Differences in lung function were not apparent while improvement in quality-of-life was detected after intervention. Some providers normalized post-TB symptoms. Feasibility findings included that limited guidance and facilities for post-TB lung disease should not preclude its implementation.

CONCLUSIONS: A brief pulmonary rehabilitation intervention was feasible and acceptable for people with respiratory symptoms following successful TB treatment in Peru. There is some evidence for improved symptomatology. With an estimated 155 million TB survivors, the potential impact of improved interventions is enormous.
Structural Contrast of Determiner Phrase Items in English and Ọgba Languages
Authors: Gilbert, PhD Christian Uchechukwu
Published: August 2024

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In-Depth Evaluation of Serum Ferritin and Iron Concentrations in Individuals Suffering from Major Thalassemia in the Urban Settings of Kirkuk City: An Elaborate Clinical Study
Authors: Adeeb Dr. Reem
Published: August 2024

Background Thalassemia major is a major health problem since it is linked with chronic anemia and the danger of iron overload from repetitive blood transfusions. This investigation aims at the relation of serum ferritin with iron indices in major thalassemic patients in Kirkuk in order to enhance credential of these biomarkers in optimization of management and patient care.Methodology: This was a cross-sectional study of 40 patients of 12 to 40 years with a diagnosis of major thalassemia, and who attended a specialized center in Kirkuk. The study focused on participants with a known diagnosis and a treatment that involved regular blood transfusion. The serum ferritin and iron levels were determined and complex statistical analyses were used to define the association between these parameters.Results: A positive correlation of serum ferritin was found with iron levels in the subjects. This correlation draws attention to the thin border line between iron load from transfusions and iron storage systems in the body, and therefore, shows that one should closely control the quantity of iron in patients with Thalassemia major.Discussion: The Result provides the clear need to carry out constant performance and supervision of ferritin serum as well as iron serum in a manner that is appropriate accompanied by appropriate tests and evaluations for the future treatment. Thus, emergence of early diagnosis before iron overload occurs, and possibility of treatment of it are of the utmost importance. The perfect example of the individualized approach will be the ready customization of the chelation therapy taking into account the particular features of the case. It is therefore maybe even possible to do something to prevent the risks that might accompany HH. These risks are connected with the inheritance of haemochromatosis, the mechanism that is responsible for the excessive iron overload.Conclusion: In general, it is confirmed by this study that serum ferritin and iron levels tests play an essential role in developing personalized treatment schemes of severe thalassemia patients. It is a patient centred care model of coordination with a multidisciplinary team for optimal iron balance, improving patient’s health outcomes and quality of life.
Het perspectiefbesluit: de stand van zaken
Authors: Schouten C.
Published: August 2024

Het perspectiefbesluit: de stand van zaken

Het perspectiefbesluit leidt tot veel discussie nu hierover niets in een wettelijk kader is vastgelegd en dus ook niets ten aanzien van de toetsing van het besluit. Dat leidt in de praktijk tot de nodige discussie omdat het een intern document van de GI’s betreft waaraan echter verstrekkende consequenties verbonden zijn. De Hoge Raad heeft zich hierover uitgelaten in het arrest van 1 september 2023. Dit heeft echter niet geleid tot de verlangde duidelijkheid en rechtsbescherming voor betrokkenen. De praktijk wacht met smacht op de wetgever die met het oog op de belangen van alle betrokken partijen meer handvatten zal moeten gaan bieden.
PENGARUH FINANCIAL LEVERAGE TERHADAP PERATAAN LABA PERUSAHAAN (Studi Pada Perusahaan yang Terdaftar di Jakarta Islamic Index (JII) Periode 2017-2020)
Authors: Era Yudistira
Published: August 2024

The company's ability to maintain the existence and sustainability of the company is a demand for management today. With unstable economic conditions and high levels of competition, management must be able to show good and maximum performance to maintain investor confidence. The company's profit that is evenly distributed from year to year is highly favored by management and investors, because even profit indicates that the company is strong and stable. This study uses a quantitative approach with a total sample of 5 companies studied from 2017-2020. From the results of the study it can be concluded that financial leverage does not significantly influence the company's income smoothing. The results of data processing show a significance value of 0.99 or greater than 0.05 and the t count is smaller than the t table which is –1.754 < 2.119. Thus it can be interpreted that H1 which states that there is a significant influence between financial leverage on income smoothing is rejected.
Pengaruh Likuiditas Dan Profitabilitas Terhadap Kebijakan Dividen Perusahaan Sub Sektor Perkebunan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2020
Authors: Diah Feni Putri Pratiwi  , Ida Siswatiningsih  , Mawar Ratih Kusumawardani
Published: August 2024

This study aims to determine the effect of liquidity and profitability on dividend policy in plantation sub-sector companies listed on the IDX in 2015-2020. The data used in this study are the financial statement of the plantation sub-sector using annual data from 2015-2020. The sampling technique uses the purposive sampling technique. The statistical analysis tests used were the chow test, classical assumption test, panel data regression T-test, F-test, and the coefficient of determination. The test in this study uses Eviews 10. Based on the results of this study it shows that partially this research shows liquidity in the from of current ratio (CR)and profitability in the form of return on assets (ROA), return of equity (ROE), and net profit margin (NPM). Has no effect on dividend policyin the from of dividend payout ratio (DPR). Simultaneously the independt variables influence the dividend policy in the form of the dividend payout ratio (DPR).
Berpengaruhkah Pendapatan Asli Daerah Dan Belanja Modal Terhadap Indeks Pembangunan Manusia?
Authors: Yarsalna Faturani  , Elva Dona
Published: August 2024

The purpose of this study was to examine the effect of regional original income and capital expenditure on the human development index in the districts/cities of West Sumatra in 2016-2021. The object of this research is the district/city government of West Sumatra. The data used is secondary data taken from reports on the realization of local government revenues at the West Sumatra Central Bureau of Statistics (BPS). The type of data used is panel data. The population and sample are 19 districts/cities of West Sumatra using the total sampling technique. The results of the study show that Regional Original Income and Capital Expenditures have a significant effect on the Human Development Index.
Manual Dan Komputerisasi: Manakah Yang Lebih Efektif Dalam Penerapan Siklus Akuntansi
Authors: Miza Armayra  , Elsa Suryanovianti  , Muhammad Raihan  , Nasywa Syahidah  , Reynaldi Farid  , Heni Mulyani  , Rama Wijaya Abdul Rozak
Published: August 2024

The Industrial Revolution makes technological developments move quickly beyond human control. In its development, technology is able to change various sectors, one of which is the education sector in learning accounting at the SMK level. Through the presence of this technological development, accounting learning can be done in two ways, namely manual application and computerized application. The purpose of this study is to analyze manual and computerisation: which is more effective in the application of the accounting cycle. This research uses test and questionnaire methods to obtain data and uses literature studies from relevant previous research. In this study, the variables studied were the application of the Manual accounting cycle and the Computer-based accounting cycle variables. The subject of analysis that was compared was all students of class X AKL 4 who attended SMKN 1 Bandung City. The results of this study are that the application of the accounting cycle manually is still used because the basic concepts of the accounting cycle are still learned and more easily understood by students and in terms of costs also does not require large costs. The application of the accounting cycle by computer is more effective and efficient in processing data. The lack of accuracy and untidy workmanship is a weakness in the application of the accounting cycle using the manual method. Having the ability to operate a computer is a weakness in the application of a computerized accounting cycle, therefore the application of a computerized accounting cycle is more complex besides that not everyone is also able to have access to a computer.
Perilaku Praktek Soft Budget Constraint dalam Penganggaran di Pemerintah Daerah (Studi Kasus Pemerintah Provinsi Maluku Utara)
Authors: Gestalt Ekya Nalendra  , Abdul Hadi Sirat  , E. Hartaty Hadady
Published: August 2024

The main problem of this research is that in the management of regional finances in Indonesia, especially the North Maluku Provincial Government, there is a vertical fiscal imbalance, low commitment, and high information asymmetry that triggers practices. The purpose of this study is to explore information that occurs in the regional financial management of North Maluku Province to find out and identify the Behavioral Practices of soft budget constraints on regional financial management of North Maluku Province. The research method used in this study is a qualitative descriptive research method with a case study approach. This research focuses intensively on one particular object under study as a case. The results of this study indicate that the local government to solve financial problems is very weak. This can be seen from the APBD-P compiled by the North Maluku Provincial Government, which has a deficit and instead tends to increase SIKPA. Even though under these conditions, the provincial government should have implemented a surplus budget so that it could cover the previous year's SIKPA.
The Role Of Management Skills In Enhancing Financial Decision-Making Among Micro, Small, And Medium Enterprises
Authors: Erwin Ernestus Kadar Slamet  , Selvi Agustina  , Taufan Herjanto
Published: August 2024

This research aims to investigate the role of management skills in enhancing financial decision-making among Micro, Small, and Medium Enterprises (MSMEs). The study employs a purposive sampling technique to select participants representing various sectors and geographical locations. A semi-structured interview model is utilized to gather data, allowing for an in-depth exploration of participants' perspectives and experiences. Data analysis involves thematic analysis to identify patterns and themes regarding the influence of management skills on financial decision-making within MSMEs. The findings highlight the significance of effective management skills, such as financial literacy, strategic planning, and risk management, in improving the financial decision-making processes of MSMEs, thereby contributing to their overall sustainability and growth.
 
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Analisis Rasio Keuangan Untuk Menilai Kinerja PT. Lancartama Sejati Tbk
Authors: Rani Zahra  , Aulia Diana Savitri  , Elice Violeta
Published: August 2024

This study aims to find out how Financial Ratio Analysis Assesses the Company's Financial Performance and measures the health level of PT. Lancartama Sejati Tbk for the 2017-2019 period is reviewed based on liquidity ratio, solvency ratio, probability ratio and activity ratio. This study employs a qualitative descriptive analysis of data gleaned from PT Lancartama Sejati Tbk's financial statements for the years 2017-2019. This research shows that PT. lancartama Sejati Tbk is performing well financially as measured by the Liquidity ratio with the help of the Current Ratio and the Quick Ratio. The solvency ratio is calculated by dividing the total debt by the total assets. Profit Margin, Return on Equity, and Return on Assets constitute the basis of the profitability ratio. Activity ratios are calculated by the use of the Fixed Asset Turn Over, Asset Turn Over, and Inventory Turnover models.
Profitabilitas UMKM: Analisis Perencanaan Laba Dengan Pendekatan Margin Of Safety
Authors: Al Iqdam Bima Habbatil Izzi  , Gideon Setyo Budiwitjaksono
Published: August 2024

The purpose of this study was to analyze profit planning with a margin of safety approach in the Pia business at UD Berkah Abadi in 2019-2022. This research uses descriptive quantitative type, with data collection through financial reports for 2019-2022 Data analysis uses the Miles Huberman model with the stages of condensation, display and data verification. The research findings show that with a large margin of safety, it will provide financial security so as not to experience losses and to achieve profits by conducting product disevsity, product innovation, conducting cost analysis and proper cost mapping. This research has implications for profit planning based on the calculation of margin of safety for Small and Medium Enterprises. This research also supports further research to analyze profit planning through other methods. So that it can be used to see opportunities and market share for pia products to increase sales and profits.
Pengaruh Kualitas Audit, Kondisi Keuangan, dan Ukuran Perusahaan Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur di Sektor Industri Makanan dan Minuman Yang Terdaftar di Bursa Efek Indonesia
Authors: Wilda Kamilia Fitri  , Kurnia Indah Sumunar
Published: August 2024

Business growth in Indonesia provides many innovations to increase the pace of the economy. In this case, not only to generate profits, but also to maintain the company's going concern. This study examines manufacturing companies in the food and beverage industry sector, which aims to determine the effect of audit quality, financial condition, and company size on going concern audit opinion. This research uses a quantitative approach with secondary data taken from the company's 2019–2022 financial statements. A total of 60 data samples were taken and processed using SPSS version 25. The data analysis technique used was descriptive statistical analysis and hypothesis testing through logistic regression analysis. The results of this study indicate that: (a) audit quality influences going-concern audit opinion. Meanwhile (b) financial condition and (c) company size have no effect on going concern audit opinion.
Pengaruh Intellectual Capital, Good Corporate Governance dan Ukuran Perusahaan Terhadap Nilai Perusahaan
Authors: Dewi Rahmawati  , Dirvi Surya Abbas  , Djenny Sasmita
Published: August 2024

The purpose of this study was yo determine the effect of Intellectual Capital, Good Corporate Governance and Firm Size on Value of the Firm in manufacturing companies listed on the Indonesia Stock Exchange. The time period used is 4 years, from 2018-2021. The populations of this study includes all manufacturing companies listed on the Indonesia Stock Exchange for the period 2018-2021 with total 194 companies and a sample of 39 companies was obtained with purposive sampling method. The  number of observation data is 156 data. The type of data used is secondary data. The method of data analysis in this research is panel data regression using Eviews 12 program. The result of this study showed that Intellectual Capital has a positive effect. Good Corporate Governance has no effect and Firm Size has a negavite effect on Value of the Firm.
Pengaruh Monitoring Terhadap Kinerja Aparatur Sipil Negara (ASN) Terhadap Badan Kepegawaian Dan Pengembangan Sumber Daya Manusia (BKPSDM) Kabupaten Gowa
Authors: Andi Nur Intan Azizah Syamsuddin  , Chalid Imran Musa  , Abdi Akbar
Published: August 2024

This research aims to find out whether there is a significant positive influence on Monitoring the Performance of State Civil Apparatus (ASN). The research method used in this research is quantitative. The population in this study was 39 ASN at the Gowa Regency Personnel and Human Resources Development Agency (BKPSDM). Data collection techniques use observation, questionnaires and documentation techniques. The data analysis techniques used are simple linear regression analysis, coefficient of determination, and partial test (t). Based on the research results, simple linear regression results were obtained which showed the equation y= 22.20 + 0.497x  The coefficient of determination (r2) for this factor has a value of 0.336 or 33.6%, the remaining 66.4% is influenced by other variables not included in this research model. This is proven by statistical tests showing that the t-value = 2.606 is greater than the t-table = 0.309. The calculation results obtained show that the monitoring variable has a positive and significant influence on ASN performance and the hypothesis results are acceptable.
Rahasia Kesuksesan Bisnis Property: Eksplorasi Pengaruh Firm Size, Struktur Modal dan Profitabilitas
Authors: Suha Wulandari  , Ana Kadarningsih
Published: August 2024

This study aims to examine the influence of firm size, capital structure, and profitability on the value of companies in the Property and Real Estate sector listed on the Indonesia Stock Exchange from 2018 to 2022. The research population comprises 85 companies, with a sample of 48 companies selected using purposive sampling. The analysis was conducted using SPSS version 24 as the analytical tool. The results of the analysis indicate that capital structure and profitability have a significant positive impact on the company's value, while firm size has a significant negative impact.
Pengaruh Sistem Informasi Akuntansi Manajemen Dan Sistem Pengukuran Kinerja Terhadap Kinerja Manajerial Pada Unit Studi Kasus Pada PT. Sentosa Industri Plastik
Authors: Miftah Alaina Hammi  , Hotbin Hasugian  , Nuri Aslami
Published: August 2024

This research aims (1) to determine the partial influence of the management accounting information system on managerial performance in the Case Study unit at PT. Sentosa Plastic Industry Medan City (2) to determine the effect of the partial performance measurement system on managerial performance in the Case Study unit at PT. Sentosa Plastic Industry Medan City and (3) to determine the effect of the management accounting information system and performance measurement system simultaneously on managerial performance in the Case Study unit at PT. Sentosa Plastic Industry, Medan City. The type of research used is quantitative research. The population in this study were heads and employees at PT. Sentosa Plastic Industry as many as 58 people. The sampling technique used purposive sampling with a total sample of 30 respondents. Data collection techniques use questionnaires. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 22.0 software. The research results show that first, the management accounting information system partially has a positive and significant effect on managerial performance with a t value of 3.325 > t table 2.052 and a significance value of 0.003 < 0.05. Second, the performance measurement system partially has a positive and significant effect on managerial performance with a calculated t value of 4.274 > t table 2.052 and a significance value of 0.000 < 0.05. Third, the management accounting information system and performance measurement system simultaneously have a positive and significant effect on managerial performance with a calculated F value of 17.369 > F table 3.35 and a significance value of 0.000 < 0.05.
Analisis Sistem Penggunaan Aplikasi Keuangan Tingkat Instansi (SAKTI) Dalam Penganggaran Balai Besar Pendidikan Dan Pelatihan Kesejahteraan Sosial
Authors: Wildan Said  , Reni Yendrawati
Published: August 2024

The Institution Level Financial Application System (SAKTI) is an application part of the Integrated Financial Management Information System (IFMIS) which must be used by institutions/work units managing funds originating from the APBN. This system is designed to support financial management principles that are more orderly, effective, efficient, economical, transparent, accountable, integrated and performance-based. The aim of this research is to analyze the use of SAKTI in providing convenience in budgeting, obstacles when using SAKTI, and alternative technical methods if there are obstacles when using SAKTI. This type of research is descriptive qualitative with data collection methods by direct observation in the field and collecting additional data and information from credible sources. The results of the research that has been carried out indicate that SAKTI is proven to be able to provide easy access for institutions/work units, although there needs to be a solution to overcome existing obstacles.
Penerapan Sistem Informasi Akuntansi Pada Perusahaan Shopee
Authors: Aya Soraya  , Desinta Leba  , Irda Agustin Kustiwi
Published: August 2024

The Implementation of Accounting Information Systems (AIS) has become a crucial foundation for leading e-commerce companies such as Shopee in managing their financial and operational transactions. This paper explores the implementation of AIS at Shopee, outlining its benefits, challenges, and its impact on operational efficiency. Shopee integrates sophisticated accounting systems to manage transactions, inventory, and financial reporting. The use of cutting-edge technology in AIS facilitates process automation, speeds up transaction recording, and enhances data accuracy. The implementation of AIS also enables in-depth real-time analysis, providing essential insights for quick and accurate decision-making. Despite its significant benefits, the implementation of AIS is not without challenges. Managing sensitive data, ensuring information security, and regulatory compliance are crucial aspects that require careful handling. System integration also demands investment in time, resources, and employee training to maximize its potential. Overall, the implementation of AIS at Shopee has opened doors to substantial operational efficiency. Despite facing specific challenges, the use of AIS has solidified Shopee's position as an e-commerce industry leader, enabling sustained innovation, growth, and competitive advantage.
Penerapan SAK EMKM Dalam Penyusunan Laporan Keuangan UD Tirta Surya
Authors: Chyntia Dewi Nur Oktavia  , Rr. Adiati Trihastuti
Published: August 2024

UD Tirta Surya is an individually owned trading business engaged in refill water. SAK EMKM is one of the financial accounting standards that has been issued by the Financial Accounting Standards Board of the Indonesian Institute of Accountants with the aim of making it easier for business actors, especially MSMEs, to record financial statements. This research was conducted using a qualitative method with a descriptive approach and the data used were primary data and secondary data. The purpose of this research was conducted to determine the recording of financial statements carried out by UD Tirta surya and to determine the application of SAK EMKM in recording UD TIRTA SURYA's financial statements. The results obtained in this study are that UD Tirta Surya still uses simple recording so that the preparation of financial reports made is still not in accordance with SAK EMKM.
Pengaruh Struktur Modal dan Ukuran Perusahaan Terhadap Nilai Perusahaan pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2022
Authors: Rizky Abdhul Kharim  , Hwihanus Hwihanus
Published: August 2024

This study aims to determine the effect of capital structure, and company size on firm value. The population in this study are cigarette companies listed on the Indonesia Stock Exchange in 2018-2022. The sampling method was purposive sampling so that a total sample of 5 companies was obtained. The data analysis technique uses multiple linear regression analysis. The results in this study indicate that capital structure has an effect on firm value, while company size has no effect on firm value.
Pengaruh Suku Bunga Kredit dan Kinerja Keuangan Terhadap Harga Saham Pada Sektor Perbankan
Authors: Benjamin Agustinus Haloho  , Mega Metalia  , Agus Zahron Idris  , Agrianti Komalasari
Published: August 2024

Increasing stock trading in Indonesia from year to year increased rapidly. This study serves as an initial investigation of how stock exchange involved in banking services were related to stock prices. This cross-national study utilizes the 2018-2021 financial report. Although this dataset heavily relies on Indonesia Stock Exchange reports, our analysis was guided by signalling theory that recognize the importance of investment and return in mitigating the fraud of banking sectors. Linear regression was conducted to determine factors associated with credit interest rate, performance and stock price. Findings indicate that banks categorized by Financial Service Authority showing prevention progress, have a lower likehood of fraud.
Potensi Blue Economy Pada Sektor Perikanan Dalam Meningkatkan Pendapatan UMKM
Authors: Reginata Saharany Kustanti  , Josephine Elliska Dinata  , Anisa Lailatul Nikmah  , Maria Yovita R.Pandin
Published: August 2024

The potential of marine resources in the fisheries sector has become a general illustration in developing the blue economy to encourage economic growth in Indonesia.  The aim of the research is to determine the potential for a blue economy through fisheries sector businesses in fish farms that cultivate seaweed and milkfish. This research was carried out in Tambak Mulia Samudra, Sidoarjo Regency, East Java. This research uses primary and secondary data which is analyzed using a descriptive-qualitative approach. The research results show that there is waste processing and two environmentally friendly pond cultivation management systems in the marine ecosystem. The implementation of seaweed cultivation has also regulated the water area based on the carrying capacity of the water, so that it can produce optimal seaweed production, display cultivation components by protecting the water area and increasing economic welfare by opening employment opportunities for coastal communities.
Analisis Fundamental Makro, Karakteristik Perusahaan, Terhadap Nilai Perusahaan Dengan Struktur Kepemilikan, Manajemen Laba, Kinerja Keuangan Sebagai Variabel Intervening Pada Perusahaan Manufaktur Tahun 2019-2023
Authors: Diah Indri Anggriyanti  , Hwihanus Hwihanus
Published: August 2024

In the current era, it is an era of rapid development in the industrial world so that it can create competition, namely for investors and companies. For a good picture for the company, especially by having a sense of trust so as to attract the attention of investors to invest in the company. For this reason, for economic development in the company must have the ability or good performance compared to its competitors. As for the benefits for investors, this research provides information about the factors that affect the value of a company to help investors in making investment decisions. For companies, researchers want to provide information about factors that can increase company value (Y) so that companies can develop the right strategy to increase company value and generate investment interest. Therefore, researchers have the aim of wanting to analyze how the influence of Macro Fundamentals (X1), Company Characteristics (X2) with Ownership Structure (Z1), Earnings Management (Z2), and Financial Performance (Z3) on Company Value (Y) in manufacturing companies listed on the Indonesia Stock Exchange (IDX) in Indonesia in the period 2019 to 2023. The most dominant intervening variable in connecting macro fundamentals, company characteristics, ownership structure, and firm value is financial performance. This concludes that financial performance is an important factor linking macro fundamentals, firm characteristics, ownership structure, and firm value. The findings of this study have important implications for investors, corporate managers, and policy makers. Therefore, the research method used is a quantitative approach that utilizes secondary data derived from financial statement information and economic data published on the internet, specifically the Indonesia Stock Exchange (IDX). The data was processed using the Partial Least Square (Smart PLS 4) software application.
Perspektif Rotasi Audit Dan Kualitas Audit Ditinjau Dari Mitra Audit Dan Perusahaan Audit
Authors: Muchamad Syafruddi  , Faza Zanuba Khofsoh  , Haryani Haryani
Published: August 2024

The function of auditing on reporting the financial condition of clients is vital. Therefore, a sustainable improvement on the contribution of successor and predecessor auditors during succession must not be ignored. This study aimed to investigate the connection between audit rotations and the quality of financial report, which is believed to be influential to the function of auditing. Research in this study was conducted using a multivariate regression analysis on the population of manufacturing companies listed in the Indonesia Stock Exchange from the year 2018 to 2022. By applying purposive sampling, 130 samples were selected. The total cumulative of audit firm rotations showed a positive coefficient, which indicated that audit firm rotations had a negative impact on increasing audit quality. The decline in quality of auditing was influenced by ineffective communication between predecessor and successor auditors which resulted in a pseudo-audit firm rotation.
Kepatuhan PT.Giri Palma Dalam Memenuhi Wajib Pajak
Authors: Muhammad Rayhan Maulidan  , Indrawati Yuhertiana
Published: August 2024

This study examines tax compliance at PT. Karya Giri Palma Furniture, one of the leading manufacturing companies in Indonesia, concerning tax regulations. Employing a qualitative descriptive approach, the study explores management understanding of tax regulations, tax reporting systems, and factors influencing tax compliance levels within the company. Findings indicate that factors such as business profile, industry dynamics, and psychological factors play crucial roles in taxpayer compliance behavior.
ANALISIS TRANSFARANSI, AKUNTABILITAS DAN RESPONSIBILITAS DALAM PENGELOLAAN KEUANGAN DANA DESA
Authors: Yuli Sartika
Published: August 2024

One of effect from national development priority agenda in government President Jokowi is issuance of Law No. 6/2014 on Villages, which states that the government will develop Indonesia from the periphery by strengthening regions and villages. The village government is expected to be able to manage it’s territory independently, including the management of assets, finances and village income so that it can improve the quality of life in the village and the welfare of the community.
The purpose of this study was to find out the impplementation, problems and community responses about transparency, accountability and responsibility in managing village funds. This study uses descriptive qualitative methods. The data collection techniques used were observation, interview and documentation.
The results of this study regarding the management of village funds in the Village  of penegah in transparency, accountability and responsibility is good enough, although there are still some obstacles in their application in the field and the use of responsibility is not optimal.
Peran Audit Internal atas Persediaan Barang dagangan berbasis COSO Framawork Pada CV. Zidan Jaya Surabaya
Authors: Kurniawati Kurniawati  , J. B. Amiranto
Published: August 2024

Penelitian dilakukan dengan tujuan untuk mengetahui bagaimana kinerja pengendalian internal persediaan barang dagangan dan setelah melakukan audit akan  memberikan rekomendasi pada CV. Zidan Jaya Surabaya sesuai dengan COSO Framaework Kerangka Kerja Terintegrasi (Komite Organisasi Sponsor Treadway Komisi) standar. Penelitian ini dilakukan karena CV. Zidan Jaya mempunyai beberapa permasalahan terkait dengan persediaan barang dagangan yang mungkin karena kurang efektivnya pengendalian internal persediaan barang dagangan pada CV. Zidan Jaya Surabaya. penelitian ini di latar belakangi oleh kasus yang terjalin dalam pengendalian persediaan. teknik pengumpulan data dilakukan observasi, wawancara, dokumentasi, dan checklist. Hasil penelitian ini menampilkan bahwa aplikasi dari pengendalian internal atas persediaan barang dagang belum sesuai dengan 8 komponen pengendalian intern menurut COSO framework Framework, dengan persentase 69,35%, bisa disimpulkan jika pelaksanaan pengendalian internal atas persediaan barang dagangan di CV. Zidan Jaya masih kurang dan terdapat sebagian pengendalian internal persediaan yang wajib diperbaiki pada CV. Zidan Jaya Surabaya.
Penguatan Good Manufacturing Practices (GMP) pada CV. Pawon Ibun dalam rangka Mempersiapkan Sertifikasi pangan.
Authors: Shafira Enri Shalsabiella  , Yulistiani Ratna , Fauziyah Nur Aini
Published: August 2024

Currently, there are many problems regarding the quality and safety of products that can endanger consumers. GMP (Good Manufacturing Practices) is a fun way in the form of application in the food processing industry to guarantee and ensure the safety and quality of the products produced. The purpose of this community service is to conduct training application (Good Manufacturing Practices) of GMP on CV. Pawon Ibun in order to prepare for Food certification CV. Pawon Ibun is a business engaged in food processing that specifically produces MPASI for baby and toddlers. In addition to the aim of obtaining food certification, another objective of the training and assistance provided to workers is to provide an understanding of the importance of GMP and be able to apply it during the production process, so that CV. Pawon Ibun is able to produce safe and quality processed food. The research method used is a qualitative approach and survey methods are also used in data collection. Implementation starts from training, mentoring and also evaluation. Based on the survey results, it can be seen that the employees of CV. Most of Pawon Ibun did not know about and had not received training on GMP. And after receiving training, they are able to understand the concepts, objectives, and benefits of GMP and are able to apply them during the production process. That way, CV. Pawon Ibun is eligible to get GMP food certification.
Edukasi HACCP Pada UMKM CV. Pawon Ibun Dalam Meningkatkan Daya Saing Industri Global
Authors: Awanda Winar Fitriana  , Yulistiani Ratna , Fauziyah Nur Aini , Misbach Moch. Harits Pradana
Published: August 2024

Education on HACCP conducted at CV. Pawon Ibun Tuban, East Java aims to provide basic capital in the implementation of HACCP. The activity was carried out from August to November with several stages of implementation. The methodology of implementing this training activity is by using a qualitative analysis in the form of a quiz given to CV. Pawon Ibun employees to measure the success rate of education that has been conducted. The steps taken to facilitate the implementation of educational activities on HACCP start from the preparation stage, implementation stage, evaluation stage and mentoring stage. The results of the methodology stages carried out in the form of questionnaire are the need for assistance in the intensive implementation of HACCP because there are several aspects that still need to be improved.
Penerapan Aplikasi Komputer Akuntansi bagi Tenaga Kependidikan
Authors: Nilawati Yuana Jatu , Harahap Cicely Delfina , Entaresmen R Ajeng , Hermawan Asep
Published: August 2024

Tujuan dari pengabdian ini adalah untuk meningkatkan kompetensi tenaga kependidikan dalam mengoperasikan aplikasi komputer akuntansi. Dengan perkembangan teknologi informasi yang pesat, kemampuan dalam mengentry dan mengolah data akuntansi menggunakan spreadsheet menjadi kebutuhan mendesak bagi tenaga kependidikan. Pelatihan ini dilakukan oleh Fakultas Ekonomi dan Bisnis Universitas Trisakti dengan dukungan dari Pusat Pelatihan dan Pengembangan Pendidikan Jakarta Barat (P4-Jakbar). Metode pelaksanaan pengabdian ini meliputi tiga tahapan: persiapan, pelaksanaan, dan penyelesaian. Tahap persiapan mencakup perencanaan materi dan seleksi peserta. Tahap pelaksanaan dilakukan melalui diskusi dan pelatihan yang diikuti oleh tenaga kependidikan dari berbagai SMK di Jakarta Barat, bertempat di Fakultas Ekonomi dan Bisnis Universitas Trisakti. Pelatihan ini mencakup demonstrasi dan praktik langsung penggunaan aplikasi komputer akuntansi. Hasil yang dicapai dari pengabdian ini menunjukkan peningkatan yang signifikan dalam kemampuan peserta dalam mengoperasikan aplikasi komputer akuntansi. Peserta menjadi lebih mahir dalam mengentry dan mengolah data akuntansi, yang diharapkan dapat meningkatkan efisiensi dan efektivitas kerja mereka di sekolah. Keberlanjutan program ini dijamin melalui rencana tindak lanjut yang meliputi monitoring dan evaluasi berkala, serta penyediaan dukungan teknis lanjutan bagi peserta. Program pelatihan ini diharapkan dapat menjadi model bagi program-program pelatihan serupa di masa mendatang, guna mendukung peningkatan kualitas tenaga kependidikan dalam menghadapi tantangan era industri 4.0.
Em nome de “Deus”: (auto)biografia sobre as mutilações ao eu social no contexto de uma instituição total e suas implicações na formação de identidade(s) de uma educadora
Authors: Souza Rose Fernandes de , Vanzuita Alexandre
Published: August 2024

O artigo discute, por meio da (auto)biografia, as mutilações do eu social em uma instituição total conventual, analisando sua influência na formação de minha identidade pessoal e profissional como educadora. Para tal, temos como fio condutor a seguinte questão: como ressignificar e potencializar a reminiscências experienciadas num incessante processo de reflexão/ação em nosso agir pessoal e profissional? Os resultados nos conduzem à compreensão das articulações entre as temporalidades do presente, passado e prospecção futura no processo dinâmico de ressignificação do devir e inacabamento dos sujeitos à luz da (auto)biografia.
Analysis of Brilink Arif Cell Agent Service towards Customer Satisfaction
Authors: Awanda Nur , B Sofyan , Yaqub Rahman
Published: August 2024

Customer Satisfaction of BRILink Arif Cell Agents, Rappang Branch. By using a survey method with a questionnaire distributed to customers who use the BRILink Arif Cell service. The population in this study were customers of BRILink Arif Cell Agents, Rappang Branch, carried out using the Accidental Sampling technique using the Slovin formula, so that 63 consumers were obtained as respondents. The research method uses quantitative research. The data used are primary data obtained using questionnaires, observations, interviews, and documentation. The data analysis technique used is validity and reliability test analysis, using the IBM SPSS statistical application 26.6.
Optimizing Culture and Tourism in Spurring Local Economic Growth in Bulukumba Regency
Authors: Rahman Abdul
Published: August 2024

This study aims to analyze the relationship between cultural and tourism factors with local economic growth in Bulukumba Regency. In this study, a quantitative approach was used with data collection through a survey involving respondents from various sectors, including local communities, tourism actors, and local governments. The data were analyzed using statistical methods to identify the influence of culture and tourism on the local economy. The results of the study indicate that cultural activities such as traditional events and the development of tourism infrastructure have a significant contribution to local economic growth, especially in terms of increasing community income and creating jobs. However, the study also underlines the need for improved infrastructure, tourism diversification, and more active community participation to optimize the economic potential derived from the cultural and tourism sectors in Bulukumba Regency.
Strategi inovasi dalam manajemen sumber daya manusia untuk meningkatkan kinerja organisasi
Authors: Taryono Taryono , Efendi Suryono , Hasanudin Hasanudin
Published: August 2024

Penelitian ini bertujuan untuk mengetahui dan menganalisis strategi inovasi manajemen sumber daya manusia (SDM) yang dapat digunakan untuk meningkatkan kinerja organisasi. Inovasi dalam manajemen sumber daya manusia mencakup berbagai aspek seperti rekrutmen dan seleksi, pelatihan dan pengembangan, manajemen kinerja, dan sistem penghargaan. Studi ini menggunakan pendekatan studi kasus dengan perusahaan teknologi terkemuka di Indonesia untuk mengidentifikasi beberapa praktik inovatif yang berkontribusi signifikan terhadap peningkatan kinerja bisnis. Data dikumpulkan melalui wawancara mendalam dengan manajer sumber daya manusia dan karyawan, serta analisis dokumen internal. Penelitian menunjukkan bahwa penggunaan teknologi digital dalam rekrutmen dan seleksi, program pengembangan berbasis e-learning, sistem manajemen kinerja adaptif, dan kompensasi berbasis kinerja efektif dalam meningkatkan motivasi dan produktivitas karyawan. Ringkasnya, strategi inovasi dalam manajemen sumber daya manusia merupakan elemen kunci yang dapat mendukung organisasi untuk meningkatkan kinerjanya di dunia yang semakin kompetitif.
Analog Photography in the Digital Age: Examining Transformation, Alienation and Authenticity in Modern Photographic Practice
Authors: Yurif Setya Darmawan  , Yasraf Amir Piliang  , Acep Iwan Saidi  , Intan Rizky Mutiaz
Published: August 2024

This research explores the phenomenon of analog photography in the digital era. The objective of this study is to define the structure of meaning of analog photography through a phenomenological-hermeneutic approach. Technological advancements and socio-cultural contexts influence the practice and perception of analog photography. The findings yield an understanding that despite the dominance of digital technology, analog photography holds a distinctive, rich, different, and relevant essential meaning in contemporary cultural practices. The automation of digital cameras has taken over many technical capabilities of photographers, leading to self-alienation and the loss of authentic skills in the photographic creative process. Analog photography emphasizes a slower and more manual process, which intensively involves cognitive and motor abilities while offering reflectiveness amidst the speed of the digital era. This study makes a significant contribution to the understanding of the phenomena of analog photography and its implications in the digital era.
THE IMPACT OF E-COMMERCE ON OPERATIONAL COST EFFICIENCY IN MODERN BUSINESSES
Authors: Sharma Komal
Published: August 2024

This study explores the impact of e-commerce on operational cost efficiency in modern businesses. E-commerce platforms enhance cost savings through advanced inventory management, streamlined supply chain processes, and reduced overhead. Key findings include improved inventory control with real-time tracking, lower transportation costs via direct-to-consumer models, and significant savings on physical retail space expenses. Additionally, digital marketing strategies offer cost-effective advertising solutions. Challenges include the need for investment in IT infrastructure and cybersecurity. Strategic investments and continuous innovation are crucial for maximizing e-commerce benefits.
THE IMPACT OF REFLEXIVE CONTROL ON THE ESCALATION OF THE MIGRATION CRISIS ON THE BORDER OF BELARUS WITH THE EUROPEAN UNION
Authors: Wysocki Krzysztof
Published: August 2024

This chapter presents issues related to the impact of reflexive control on the escalation of the migration crisis at the Belarus-EU border. The essential contents include the concept of reflexive control t and its theoretical aspects in terms of methods and ways of implementation of the management in question. Inquiries are presented to clarify the essence of applied disinformation as a form of Maskirovka, which had a key impact on the escalation of the migration crisis both on the Polish society, which was the subject of the hybrid operation and on the international community. The considerations undertaken in the chapter also address the practical solutions applied by Russia and Belarus using advanced methods and modes of reflexive control.
CRYPTOCURRENCIES AS A THREATS AND CHALLENGES FOR THE BANKING SYSTEM
Authors: Charatynowicz Jacek
Published: August 2024

Due to its alternative nature to financial markets, the crypto asset market is subject to legal, institutional, operational and organizational changes. They affect the security of the transactions carried out, the entities providing services in this area, and the customer, which involves the state's financial security. Due to the nature of the transactions carried out - payment and investment, as well as the specifics of trading, the crypto-assets market depends on and affects other areas of the economy, including the banking sector.