bluuebunny/crossref_metadata_2025 huggingface dataset:
Konsep Paras Paros Dalam Penyaluran Kredit (Studi Kasus Gapoktan Mrih Amertha Kelurahan Kampung Baru Kecamatan Buleleng)
Authors: Yudha Adi Pranatha Gede , Atmadja Anantawikrama Tungga
Published: May 2024

Penelitian ini merupakan penelitian kualitatif dengan pengumpulan data menggunakan observasi, wawancara dan dokumentasi. Instrumen dalam penelitian ini berupa draft wawancara. Penelitian ini bertujua2n untuk mengetahui konsep paras paros dan penyaluran kredit pada Gapoktan Mrih Amertha Keluruahan Kampung Baru Kecamatan Buleleng. Subjek dalam penelitian ini adalah anggota Gapoktan Mrih Amertha. Hasil penelitian ini yaitu 1) Proses penyaluran kredit pada Gapoktan Mrih Amertha Kelurahan Kampung Baru Kecamatan Buleleng melalui beberapa tahap. Dimulai dari pengajuan amprahan atas kredit kepada pengurus poktan, selanjutnya pengurus poktan menyampaikan kepada pengurus Gapoktan untuk dicatat dalam daftar amprahan kredit yang diajukan pada setiap pertemuan rutin setiap bulannya, 2) Implementasi konsep Paras-Paros pada proses penyaluran kredit Gapoktan Mrih Amertha Kelurahan Kampung Baru Kecamatan Buleleng yakni melalui musyawarah atau pertemuan rutin untuk mencapai kesepakatan dengan seluruh anggota Gapoktan Mrih Amertha Kebon Sari Buleleng, dan 3) Konsep Paras-Paros sebagai konsep tradisional yang berkembang dalam Gapoktan Mrih Amertha Kelurahan Kampung Baru Kecamatan Buleleng tetap bisa mempertahankan profitabilitasnya karena pada pelaksanaannya melibatkan kegiatan musyawarah sebelum menentukan keputusan dan mengatasi permasalahan.
Kata kunci: Gapoktan, Konsep Paras Paros, Penyaluran Kredit.
Determinan Tarif Pajak Efektif Dengan Good Corporate Governance Sebagai Variabel Moderasi
Authors: Adnyana I Made Wibawa Adnyana , Purnamawati I Gusti Ayu , Sujana Edy
Published: May 2024

Penelitian ini bertujuan untuk menguji pengaruh leverage, capital intensity dan inventory intensity terhadap tarif pajak efektif dengan good corporate governance sebagai variabel moderasi. Populasi dalam penelitian ini adalah perusahaan sektor Perdagangan dan Manufaktur terdaftar di LQ 45. Analisis pengolahan data menggunakan software STATA. Hasil penelitian menunjukkan bahwa: (1) leverage berpengaruh negatif terhadap tarif pajak efektif, (2) capital intensity berpengaruh negatif terhadap tarif pajak efektif, (3) inventory intensity berpengaruh negatif terhadap tarif pajak efektif, (4) good corporate governance dapat memoderasi pengaruh leverage terhadap tarif pajak efektif, (5) good corporate governance dapat memoderasi pengaruh capital intensity terhadap tarif pajak efektif, dan (6) good corporate governance dapat memoderasi pengaruh inventory intensity terhadap tarif pajak efektif.
Capital Adequacy Ratio (CAR), Non Performing Loan (NPL), Dana Pihak Ketiga (DPK) terhadap Penyaluran Kredit di BPR Padma
Authors: Gunawan Komang Devitria Susanti , Herawati Nyoman Trisna
Published: May 2024

Bank Perkreditan Rakyat PADMA merupakan Bank hasil akuisisi. Sebelumnya bank ini melalui beberapa kali proses akuisisi, hingga yang sebelumnya berkedudukan di Bajera Tabanan dipindahkan ke Kota Madya Denpasar. Penelitian ini bertujuan untuk menguji pengaruh CAR, NPL, dan DPK terhadap penyaluran kredit pada BPR Padma. Populasi pada penelitian ini adalah seluruh data keuangan penyaluran kredit pada laporan keuangan bulanan periode 2018-2022 PT BPR Padma. Dalam penelitian ini sampel yang akan diambil adalah seluruh laporan keuangan perbulan periode 2018-2022 PT BPR Padma sehingga jumlah total sampel adalah 60 sampel laporan keuangan. Hasil temuan diperoleh bahwa (1) CAR berpengaruh positif dan signifikan terhadap penyaluran kredit pada BPR PADMA (2) NPL tidak berpengaruh signifikan terhadap penyaluran kredit pada BPR PADMA (3) DPK berpengaruh positif dan signifikan terhadap penyaluran kredit pada BPR PADMA.
Pengaruh Green Accounting Terhadap Profitabilitas Dan Firm Size Sebagai Pemoderasi
Authors: Reinamah Clara , Peilouw Christian Timotius , Oktariyana Made Denny
Published: May 2024

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kinerja lingkungan dan biaya lingkungan terhadap profitabilitas dengan Firm Size sebagai variabel moderating pada perusahaan peraih penghargaan industri hijau Kementrian Perindustrian tahun 2022. Sustainability sudah menjadi pusat perhatian investor dalam memilih perusahaan yang akan di investasikan. Sustainability dalam perannya tidak hanya memfokuskan kepada profitabilitas perusahaan, tapi berfokus juga dalam tanggung jawab lingkungan. Kementerian Perindustrian mendukung konfrensi G20 dengan meluncurkan program penghargaan industri hijau tahun 2022 dalam upaya penurunan emisi karbon. Penelitian ini termasuk penelitian kuantitatif dengan menggunakan data sekunder. Populasi pada penelitian ini yaitu pada Perusahaan yang meraih penghargaan industri hijau dari Kemenperin dan mendapatkan penilaian Peringkat Kinerja Perusahaan (PROPER) yang terdaftar di BEI, dengan pengambilan sampel menggunakan teknik purposive sampling, yang bertujuan untuk mendapatkan sampel yang sesuai dengan kriteria penelitian. Sampel yang digunakan sebanyak 43 perusahaan pada tahun 2022. Teknik analisis data yang digunakan adalah Analisis Regresi Linier Berganda dan Regretion Analysis (MRA). Berdasarkan hasil pengujian yang telah dilakukan menunjukkan bahwa secara parsial kinerja lingkungan tidak berpengaruh terhadap profitabilitas, sedangkan biaya lingkungan berpengaruh terhadap profitabilitas. Analisis moderasi variabel Firm Size tidak dapat memoderasi hubungan kinerja lingkungan terhadap profitabilitas dan variabel Firm Size dapat memoderasi hubungan biaya lingkungan terhadap profitabilitas.
Sensory Branding and Brand Loyalty: Mediation Analysis of Brand Love and Brand Trust in the Consumer-Brand Relationship Context
Authors: Rohman Fatchur , Firdausiah Rr Ayu , Arimbawa Putu Adi Putra
Published: May 2024

Strategi Emotional Branding merupakan bentuk penerapan strategi pengelolaan dan pengembangan merek yang berorientasi pada penciptaan hubungan emosional antara pelanggan dengan produk atau jasa yang dihasilkan perusahaan. Salah satu bentuk penerapan emosional branding adalah dengan menggunakan strategi Sensory Branding. Penelitian ini bertujuan untuk mengetahui hubungan antara sensory branding dan loyalitas merek, baik secara langsung maupun yang dimediasi oleh kecintaan terhadap merek dan kepercayaan terhadap merek. Penelitian ini dirancang sebagai penelitian eksplanatori dengan pendekatan kuantitatif. Desain penelitian dipilih berdasarkan tujuan penelitian yaitu menganalisis peran strategis strategi emosional branding dalam menciptakan loyalitas merek. Data untuk penelitian ini dikumpulkan melalui kuesioner. Pemilihan sampel dilakukan dengan menggunakan metode purposive random sampling yang melibatkan 220 responden. Data yang dikumpulkan akan dianalisis menggunakan SmartPLS 3.8. Hasil penelitian menunjukkan bahwa sensory branding memberikan dampak terhadap loyalitas merek, baik secara langsung maupun melalui perantaraan brand love dan brand trust. Artinya aspek sensorik yang terdiri dari panca indera (Bau, Sentuhan, Rasa, Penglihatan dan Suara) mempunyai pengaruh yang luar biasa dan kuat terhadap pembentukan loyalitas merek.
Kata Kunci : emosional branding, sensory branding, kecintaan merek, kepercayaan merek, loyalitas merek
Analisis Pendapatan Dan Belanja Pemerintah Kabupaten Dan Kota Se Provinsi Bali Dengan Indikator Rasio Keuangan Sebagai Pengukuran Kinerja Keuangan Tahun 2017-2022
Authors: Mahesa Gusti Ngurah Adi , Astawa I Gede Putu Banu
Published: May 2024

Tujuan dilaksanakannya penelitian ini sebagai bentuk penilaian kinerja keuangan pemerintah daerah berdasarkan atas Laporan Keuangan Pemerintah Daerah dengan menggunakan indikator pendapatan daerah dan belanja daerah untuk tahun anggaran 2017-2022. Penelitian ini tergolong dalam penelitian deskriptif kuantitatif dengan  pendekatan kuantitatif dan kualitatif. Teknik analisis data dalam penelitian ini mempergunakan indikator rasio keuangan sebagai indikator kuantitatif dan didukung dengan mempergunakan data hasil wawancara sebagai indikator kualitatif untuk mempertegas hasil penelitian. Kinerja keuangan Pemerintah Kabupaten dan Kota Se Provinsi Bali untuk tahun anggaran 2017 – 2022 berdasarkan persperktif pendapatan daerah dengan hasil perindikator menunjukkan hasil yang beragam. Bahwa indikator pertumbuhan pendapatan daerah menunjukkan pertumbuhan yang positif, derajat desentralisasi fiskal menunjukkan dalam kategori kurang, kemandirian daerah tergolong dalam kategori rendah dan ketergantungan daerah   menunjukkan hasil sangat tinggi, efektivitas pendapatan daerah menunjukkan hasil yang tergolong dalam cukup efektif serta indikator efisiensi pendapatan daerah berdasarkan hasil perhitungan menunjukkan hasil yang tergolong dalam kategori efisien. Kemudian berdasarkan perspektif belanja daerah pertumbuhan belanja daerah tergolong dalam pertumbuhan postif, realisasi belanja operasional dan belanja modal yang tergolong dalam asersi keserasian tergolong memiliki serapan belanja yang positif serta indikator efisiensi belanja tergolong dalam kategori efisien dalam realisasi belanja daerah. Sehingga melalui penelitian ini pemerintah daerah kabupaten dan kota diharapkan dapat mengupayakan untuk meningkatkan pendapatan daerah melalui upaya peningkatan Pendapatan Asli Daerah dan bekerjasama dengan bank persepsi untuk efisiensi perolehan pendapatan daerah. Kemudian untuk belanja daerah perlu dilakukan optimalisasi lebih lanjut dengan berpedoman terhadap hasil evaluasi sehingga sisa anggaran belanja tidak hanya diarahkan kepada Sisa Lebih Pembiayaan Anggaran periode berikutnya.
ANALISIS YURIDIS PENGATURAN SYARAT PELAKSANAAN DIVERSI PADA TINGKAT PEMERIKSAAN DI PENGADILAN DALAM SISTEM PERADILAN PIDANA INDONESIA
Authors: Wayan Agus Singid Adnyana  , Ni Luh Gede Astariyani  , I Nyoman Bagiastra
Published: May 2024

In juvenile criminal justice system, there is the diversion policy as the transfer of  juvenile cases from judicial process to outside of judicial process. The requirement regulation for diversion implementation are regulated in SPPA Law. However, about the implementation of diversion at Court, there is PERMA Number 4 of 2014 which regulates the requirement for implementing diversion as contrary with SPPA Law. This research aims to do analysis about disharmonization of norms related to regulation of requirement for implementing diversion between SPPA Law and PERMA Number 4 of 2014, and analysis about implementation of PERMA Number 4 of 2014 against SPPA Law. This research used normative legal research methods with legislative regulations approach and conceptual approach. The legal materials used is primary, secondary and tertiary legal materials obtained through document study techniques, and analyzed using deductive methods. The results of this research show that disharmonization of norms between SPPA Law and PERMA Number 4 of 2014, is because PERMA position is below the Legislative Regulations based on hierarchy of Legislative Regulations, but in case examination process at the District Court,  PERMA Number 4 of 2014 still enforced and ignoring the SPPA Law with referring to the Supreme Court Law.
POTENSI MELEMAHNYA PRINSIP TERBUKA DAN BERSAING DALAM PENGADAAN DENGAN METODE E-PURCHASING
Authors: Bintang Puwan Permata
Published: May 2024

E-purchasing is a form of government innovation aimed at expediting the procurement process for goods and services. However, in its implementation, the competition among participants/providers of goods/services appears to be superficial. This research aims to review the application of the principles of openness and competitiveness in the procurement of goods and services using the e-purchasing method. This study is a normative legal research with a prescriptive nature and a legislative approach. Data collection is conducted through a literature study technique. The types of data used are secondary data in the form of primary legal materials and secondary legal materials. The data obtained are analyzed using deductive reasoning techniques. Based on the research findings, it is known that there is a potential for collusion that results in unhealthy business competition in the implementation of the procurement of goods and services through the e-purchasing method. Therefore, there is a need for regulations that clearly define the requirements and criteria for the selection of goods/services providers
PENGARUH RELIGIUSITAS TERHADAP KESEHATAN MENTAL NARAPIDANA TINDAK PIDANA UMUM DI LAPAS KELAS I BANDAR LAMPUNG
Authors: Karina Syahfitri  , Odi Jarodi
Published: May 2024

Correctional institutions are places to receive guidance to return to their criminal period and can be accepted in society, as well as the rights that must be fulfilled, in prison life many are felt so that the idea arises to start life, with the important things of coaching obtained by independence and independence in preventing this, one of which is in the independence of activities that can be developed which can increase a sense of religiosity, and can also maintain mental health. the use of mental health, with quantitative methods and data processing applications SPPS IBM 25, the results show that the large influence between the variables religiosity on health is 7.00 which states that there is an effect of 70% between the variables religiosity in maintaining health mental tan, and by 30% the influence of other variables.
PENGEMBANGAN DESA WISATA BERBASIS KEARIFAN LOKAL SEBAGAI STRATEGI PENGENTASAN KEMISKINAN DI KABUPATEN KLUNGKUNG
Authors: Dewa Ayu Eka Agustini  , I Wayan Landrawan  , I Nyoman Pasek Hadisaputra
Published: May 2024

This study aims to find out, understand and analyze (1) the form of tourism recovery affected by the pandemic through the development of tourism villages based on local wisdom; (2) recovery of tourism affected by the pandemic through the development of tourism villages based on local wisdom in its application as a poverty alleviation strategy in Klungkung Regency; and (3) the implications of implementing the recovery of tourism affected by the pandemic through the development of tourism villages based on local wisdom as a poverty alleviation strategy in Klungkung Regency. This type of research is field research, using an approach to empowering the poor through an approach and public awareness is needed so that they can use and have access to control in the development of tourist villages. Secondary data is data that is used as supporting material for research preparation. Data collection techniques in this study include literature study, observation, and interviews. The data analysis of this research includes quantitative descriptive analysis and qualitative descriptive analysis. The results of this study indicate that there is no maximum development of tourism villages based on local wisdom as an effort to alleviate poverty to overcome the powerlessness of the poor caused by limited access, lack of knowledge and skills, trapped in poverty (poverty trap) and community powerlessness. Therefore, further development is needed to realizing community independence in tourism villages in Klungkung Regency, especially increasing the involvement and active participation of the community in various income and welfare activities as well as the utilization of tourist villages by the community and local government. The strategy of developing a tourism village based on local wisdom in Klungkung Regency needs to pay attention to things, including the marketing of tourism village packages that show the selling value of the village, sustainable management of tourist villages and preserving the tourism village itself as part of the potential of the tourist village.
GIVING ASSIMILATION TO PRISONERS IN CLASS II B CORRECTIONAL INSTITUTIONS SINGARAJA VIEWED FROM THE PERSPECTIVE OF CRIMINOLOGY AND HUMAN RIGHTS
Authors: I Wayan Landrawan  , Ni Ketut Sari Adnyani
Published: May 2024

This study aims to determine (1) the implementation of assimilation of prisoners in the Class II B Penitentiary Singaraja; (2) the implementation of the development of prisoners in the assimilation stage at the Class II B Penitentiary in Singaraja; and (3) the prospect of implementing assimilation as an effort to develop prisoners in the Class II B Penitentiary Singaraja in terms of criminology and human rights perspectives. This type of research is a field research with a descriptive qualitative approach. Sources of data in this study are primary, secondary and tertiary data. Data collection techniques with interviews, observations and document studies. This study performs data processing through the process of editing, classifying, verifying, analyzing and concluding. The data analysis technique is descriptive qualitative. The results of the study indicate that the repetition of criminal acts committed by assimilation prisoners, so that it can illustrate that the guidance carried out by the Class II B Singaraja Penitentiary has not been effective.
STUDY OF BALINESE CUSTOMARY LAW ON INHERITANCE RIGHTS OF CHILDREN FROM INTERFAITH MARRIAGES
Authors: Ketut Sudiatmaka  , I G A Lokita Purnamika Utami  , Ni Ketut Sari Adnyani  , I Wayan Landrawan
Published: May 2024

This study aims to determine (1) the study of Balinese customary law on the inheritance rights of children born from interfaith marriages; (2) the status of the heirs of children born from interfaith marriages; and (3) legal consequences for the heirs of children born from interfaith marriages (a case study in the village of Alatgker, District of Buleleng, District of Buleleng). This type of research is an empirical juridical research with a basic research scheme, using a method with a statutory approach and a conceptual approach. sources of primary and secondary legal materials. Legal material collection techniques are carried out by: document studies, field observations (observations), and interviews. The research location is in the village of… using a qualitative descriptive analysis of legal materials. The results of the study show that interfaith marriages in the Marriage Law in Indonesia are not explicitly regulated in the Marriage Law Number 1 of 1974 concerning Juncto Marriage, Law Number 16 of 2019 concerning amendments to the Marriage Law Number 1 of 1974 concerning Marriage. The Marriage Law requires couples of different religions if they want to marry, they must submit to the religion of one of the parties. As for the inheritance rights of children born from marriages of couples of different religions according to Balinese customary law, if the child follows his father's religion, he will be given the right to inherit. However, if the child follows the religion of his mother, he will not get the right to inherit. This is based on that the Balinese customary inheritance law adheres to the limeusa principle (father line) and inheritance is not only in the form of rights but also certain obligations that can only be carried out by heirs of the same religion as the heir.
TANGGUNG JAWAB NOTARIS ATAS PEMBUATAN PERJANJIAN PERKAWINAN BERDASARKAN PUTUSAN MK NO. 69/PUU-XIII/2015 DI KABUPATEN TABANAN
Authors: Komang Febrinayanti Dantes  , I Gusti Ayu Apsari Hadi
Published: May 2024

This study aims to found the responsibility of Notary when made prenuptial or postnuptial agreement based on Constitutional Court Decision Nr. 69/PUU-XII/2015. The decision of Constitutional Court has changed competency a Notary in making prenuptial aggrement. This study is legal empirical with uses qualitative description and sistematic. The results showed there is different prenuptial agrement that made by Notary and postnuptial agrement issued by Constitutional Court Decision Nr. 69/PUU-XIII/2015. Constitutional Court Decision N0. 69/PUU-XIII/2015 which contains clauses that the agreement is made after the marriage has taken place before a Notary. In addition, the responsibility of the Notary to the marriage agreement deed based on the Constitutional Court's decision must be ensured that the parties who make the marriage agreement after the marriage is not committing an unlawful act which then affects the assets of the parties.
PENALARAN HUKUM DAN KONSEP HUKUM H.L.A. HART SEBAGAI SOLUSI UNTUK MEREDAKAN GEJALA ANTINOMI DALAM PENEGAKAN HUKUM DI INDONESIA
Authors: I Wayan Budha Yasa
Published: May 2024

Antinomy is a symptom that is difficult to avoid within the scope of the law. Antinomic symptoms can occur in laws and regulations as well as in law enforcement carried out by judges. To relieve antinomic symptoms, a study of the symptoms of the antinomy and solutions is needed. The preparation of this article aims to examine and describe the intermediate antinomic symptoms in law enforcement in Indonesia between expediency, legal certainty, and justice. In addition, the author will also examine the legal reasoning and the concept of law H.L.A. Hart as a solution to relieve the symptoms of the antinomy. Normative research methods are used for the purposes of compiling this article by prioritizing a conceptual approach to analyze the legal material used. The legal material collected as a support for writing this article is qualitatively constructed and presented descriptively. The results of the study show the antinomic symptoms between legal certainty, justice, and expediency are difficult to avoid in law enforcement in Indonesia. One example of the antinomic symptoms is in law enforcement carried out by judges on cases of illegal fishing in the Indonesia EEZ area. To relieve these antinomic symptoms, legal reasoning and the concept of law H.L.A. Hart can certainly be a solution, but good legal reasoning is needed by the judge in his consideration of deciding the case, while for the concept of law H.L.A. Hart must be clear about the existence in the Indonesian legal system.
PERLINDUNGAN HUKUM TERHADAP PENCEMARAN LINGKUNGAN DIKAWASAN HUTAN MANGROVE BADUNG BALI TERKAIT UNDANG-UNDANG NOMOR 32 TAHUN 2009 TENTANG PERLINDUNGAN DAN PENGELOLAAN LINGKUNGAN HIDUP
Authors: Ni Putu Yunika Sulistyawati  , Sang Ayu Made Ary Kusumawardhani
Published: May 2024

Environmental pollution is the contamination of the physical and biological components of the earth's system and the atmosphere so that it disrupts the balance of the environmental ecosystem, especially waste is a waste product resulting from a production process, such as household activities and toxic hazardous waste, especially in the Tuban Bali mangrove forest area. so it needs to be investigated further. The type of research that the author uses in this study is empirical research related to aspects of Legal Protection Against Environmental Pollution in the Badung Bali Mangrove Forest area related to Law Number 32 of 2009 concerning Environmental Protection and Management. From the results of research conducted on Legal Protection Against Environmental Pollution in the Badung Bali Mangrove Forest area related to Law Number 32 of 2009 concerning Environmental Protection and Management contained in Article 3 of the 2009 UUPPLH Regarding the Ecosystem of Environmental Pollution in the Badung Bali Mangrove Forest area so that the principle of certainty can be considered , the principle of openness, the principle of decentralization and the role of the local government to regulate and maintain so that pollution and environmental damage does not occur either through pollution or protecting the environmental destruction of the badung mangrove forest. environmental pollution by reforestation, counseling regarding the dangers of mangrove forest destruction and mangrove crab cultivation.
Pengaruh Investment Opportunity Set, Ukuran Perusahaan, Dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan Manufaktur Sektor Industri Barang Konsumsi Yang Terdaftar Di Bei (Tahun 2019-2021)
Authors: Clarisa Gita Dewi  , I Gusti Ayu Purnamawati
Published: May 2024

Penelitian ini memiliki tujuan untuk menguji adanya pengaruh dari investment opportunity set, ukuran perusahaan, dan pertumbuhan perusahaan secara parsial dan simultan terhadap nilai perusahaan manufaktur sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia Tahun 2019-2021. Penelitian ini menggunakan metode kuantitatif. Dalam penelitian ini menggunakan data sekunder. Jumlah sampel yang digunakan adalah 60. Sampel dalam penelitian ini analisis datanya menggunakan bantuan SPSS versi 25. Teknik analisis data yang digunakan dalam penelitian ini meliputi: Analisis statistik deskriptif, kemudian melakukan uji asumsi klasik berupa uji normalitas, uji multikolinearitas, uji heteroskedastisitas, dan uji autokorelasi. Hasil yang di dapat dari penelitian ini adalah : (1) Investment Opportunity Set (X1) berpengaruh positif terhadap Nilai Perusahaan (Y); (2) Ukuran Perusahaan (X2) berpengaruh positif terhadap Nilai Perusahaan (Y); (3) Pertumbuhan Perusahaan (X3) berpengaruh positif terhadap Nilai Perusahaan (Y); (4) Investment Opportunity Set (X1), Ukuran Perusahaan (X2), dan Pertumbuhan Perusahaan (X3) berpengaruh positif terhadap Nilai Perusahaan (Y)
Pengaruh Sistem Informasi Akuntansi Manajemen dan Pemanfaatan Teknologi Informasi terhadap Kinerja Manajerial
Authors: Winata I Gede Pramudja Harja Winata , Ni Wayan Yulianita Dewi
Published: May 2024

This research aims to examine the influence of Management Accounting Information Systems and the Use of Information Technology on Managerial Performance (Empirical Study in Hotels in Buleleng Regency). This research is quantitative research using primary data obtained through data collection techniques using questionnaires. The population in this study was 153 hotels in Buleleng Regency which were then selected using Purposive Sampling criteria to adapt to the phenomenon that occurred in this research, namely the researcher chose 3 star hotels and below in Buleleng District and Gerokgak District because the hotels in these districts had the most bankruptcies or closures. while so the final sample in this study was 64 hotels. The data analysis techniques used in this research consist of validity tests, reliability tests, loading factors, outer models (convergent validity, discriminant validity, composite reliability) and inner models (R-Square, path coefficients and their significance). The results obtained are that the management accounting information system has a positive effect on managerial performance, and information technology has a positive effect on managerial performance. For the coefficient of determination test results, it is known that the independent variable in this study is able to explain the dependent variable Managerial Performance by 84.5% while the rest is explained by other variables that are not yet included in the model.
Pengaruh Literasi Keuangan, Kontrol Diri dan Perilaku FoMO terhadap Perilaku Pengelolaan Keuangan (Studi Kasus Mahasiswa Prodi Akuntansi FE Undiksha)
Authors: Gst Ag Ayu Pt Ratna Widiantari  , Gst. Ayu Ketut Rencana Sari Dewi,S.E.,M.Si
Published: May 2024

The aim of this research is to determine the influence of Financial Literacy, Self-Control and FoMO Behavior on Financial Management Behavior (Case Study of Undiksha FE Accounting Study Program Students). This research design is quantitative research. The type of data used in this research is quantitative data. The data sources in this research are secondary data and primary data. The population used in the research were active students of the 2019-2021 Bachelor of Accounting study program. The sample determination method uses Proportionate Stratified Random Sampling. The number of samples in this study was 261 active students of the 2019-2021 Bachelor of Accounting study program. The test results state that the Financial Literacy variable has a positive and significant effect on Financial Management Behavior, the Self-Control variable has a positive and significant effect on Financial Management Behavior and the FoMO variable has a negative and significant effect on Financial Management Behavior
Pengaruh Struktur Modal, Peluang Pertumbuhan, dan Produk Domestik Bruto terhadap Profitabilitas pada Perusahaan Pembiayaan yang Terdaftar di BEI Periode 2020-2022
Authors: Sativani Mang Agri , Luh Gede Kusuma Dewi
Published: May 2024

Abstrak
Penelitian ini bertujuan untuk menganalisis pengaruh struktur modal, peluang pertumbuhan, dan Produk Domestik Bruto terhadap profitabilitas. Jenis penelitian ini adalah penelitian kuantitatif asosiatif. Data yang digunakan, yaitu data sekunder dari laporan keuangan tahunan perusahaan yang dapat diakses melalui website resmi Bursa Efek Indonesia, yaitu www.idx.co.id dan website resmi Badan Pusat Statistik, yaitu www.bps.go.id. Populasi penelitian ini adalah seluruh perusahaan pembiayaan yang terdaftar di Bursa Efek Indonesia periode 2020-2022 sebanyak 25 perusahaan. Berdasarkan metode purposive sampling, terdapat 12 perusahaan pembiayaan sebagai sampel penelitian. Data yang diperoleh selanjutnya diuji dan dianalisis dengan analisis statistik deskriptif, uji asumsi klasik, dan uji hipotesis menggunakan software SPSS versi 26. Adapun hasil penelitian ini menunjukkan bahwa (1) struktur modal tidak berpengaruh terhadap profitabilitas; (2) peluang pertumbuhan berpengaruh negatif dan signifikan terhadap profitabilitas; (3) Produk Domestik Bruto berpengaruh positif dan signifikan terhadap profitabilitas; (4) struktur modal, peluang pertumbuhan, dan Produk Domestik Bruto secara simultan berpengaruh signifikan terhadap profitabilitas.
Kata kunci: profitabilitas, struktur modal, peluang pertumbuhan, Produk Domestik Bruto
PENGARUH PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY, KOMISARIS INDEPENDEN, DAN KEPEMILIKAN MANAJERIAL TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN SUB SEKTOR BATUBARA YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2020-2022
Authors: Br. Lumban Gaol Winarty Olivia , Ni Luh Gede Erni Sulindawati
Published: May 2024

Penelitian ini bertujuan untuk menganalisis pengaruh pengungkapan corporate social responsibility, komisaris independen, dan kepemilikan Manajerial terhadap nilai perusahaan pada perusahaan sub sektor batubara tahun 2020-2022. Jenis penelitian ini adalah penelitian kuantitatif dengan menggunakan data sekunder yang diperoleh melalui laporan keuangan tahunan perusahaan. Populasi dari penelitian ini adalah perusahaan sub sektor batubara yang terdaftar di Bursa Efek Indonesia, dengan menggunakan metode purposive sampling dalam menentukan sampel. Sampel yang memenuhi kriteria adalah 14 perusahaan dengan total tahun pengamatan selama 3 tahun yaitu tahun 2020-2022, sehingga jumlah sampel yang didapatkan yaitu sebanyak 42. Teknik analisis data adalah analisis regresi linier berganda menggunakan SPSS 23.0 for windows. Hasil penelitian menunjukkan bahwa corporate social responsibility berpengaruh posittif tetapi tidak signifikan terhadap nilai perusahaan, komisaris independen berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan, kepemilikan manajerial berpengaruh positif dan signifikan terhadap nilai perusahaan, dan corporate social responsibility, komisaris independen serta kepemilikan manajerial berpengaruh secara simultan terhadap nilai perusahaan.
Pengaruh Kualitas Laporan Keuangan, Debt Maturity dan Tangibility Terhadap Efisiensi Investasi Pada Perusahaan Food and Baverage yang Terdaftar di Bursa Efek Indonesia
Authors: Putu Selbita Gea Serima  , Lucy Sri Musmini
Published: May 2024

This research was conducted to examine the following effects (1) Knowledge of taxpayers on motor vehicle tax compliance. (2) Tax sanctions against motor vehicle taxpayer compliance. (3) Drive thru SAMSAT system for motor vehicle tax compliance. This research uses the type of causal associative research. Associative research is research that serves to explain the relationship between two or more variables and causal (cause and effect) is a form of relationship between two or more variables that influence each other. The results in this study indicate that the variable taxpayer knowledge (X1) has a positive and significant effect on motor vehicle taxpayer compliance, tax sanctions (X2) has a positive and significant influence on motor vehicle taxpayer compliance, and the SAMSAT drive thru system (X3) has a positive and significant influence on motor vehicle tax compliance.
Abuso de Substância Ilícitas, Sibilos e Redução do Rendimento Desportivo Numa Atleta de MMA: Haverá Alguma Relação?
Authors:   Clínica do Exercício e Reabilitação Fit Center, Club de Regatas Vasco da Gama, Rio de Janeiro., Freitas Teixeira Mateus , Dores Hélder ,   Hospital da Luz Lisboa, Sport Lisboa e Benfica, NOVA Medical School, Lisboa.
Published: May 2024

This fighter's case report addresses the importance of anamnesis and physical examination. The initial consultation was requested due to a simple complaint of arm allergy. During the clinical interview it was found a drop on physical performance, a history of illicit drugs abuse and wheezing on pulmonary auscultation. With this information it was possible to reach a surprising diagnosis, which is rare in adults and could have had a fatal outcome. The treatment was carried out successfully and the athlete returned to high-performance sports without restrictions.
FMUPorto - Summaries and comments
Authors:   USF Alpha, ACeS Baixo Vouga, Laja Matos Cristiana A , Pinto Mafalda A ,   USF Ramalde, ACeS Porto Ocidental, dos Santos Silva Ivo Manuel B ,   USF Odisseia / USF São João, Porto, Magalhães de Lurdes Pedro Miguel B ,   Centro Hospitalar Universitário São João
Published: May 2024

A - Barriers and enablers influencing female athlete return-to-sport postpartum B - Occupational Sitting Time, Leisure Physical Activity, and All-Cause and Cardiovascular Disease Mortality
A Comprehensive Artificial Intelligence-Driven Healthcare System
Authors: Ekpar Frank Edughom
Published: May 2024

The World Health Organization (WHO) states that millions of people worldwide suffer from severe health conditions like diabetes, cardiovascular diseases, stroke, autism, and epilepsy. Some of these conditions, like diabetes, have been on the rise in low-and middle-income countries (LMICs) recently. These conditions have a significant impact on mortality, disability, economic losses, and physical and emotional suffering. However, with more accurate diagnosis, early detection, and prediction of occurrence, these conditions can be treated and managed more effectively, and in some cases, even prevented. This paper presents a comprehensive healthcare system that utilizes artificial intelligence (AI), including large language models (LLMs)–such as Bard and GPT-4 (and their improved future variants), deep learning neural networks, and machine learning platforms such as TensorFlow, electronic health records (EHR), as well as conventional and innovative three-dimensional multilayer EEG systems. The system permits the incorporation of genetic, lifestyle, and environmental information that provides more accurate representations of the participant’s environment and leads to improved health outcomes. This will provide actionable insights for clinical decision support in the early detection, diagnosis, treatment, management, prediction, and prevention of various conditions, including diabetes, cardiovascular diseases, stroke, autism, and epilepsy-saving lives and improving living conditions by reducing the economic, social, psychological and physical burden of the conditions so predicted and possibly prevented, detected early, diagnosed, treated and managed more efficiently. Additionally, the system aims to facilitate practical human-machine interfaces (HMIs) such as brain computer interfaces (BCIs) and progress towards computer-mediated brain-to-brain communication. It also seeks to enhance our understanding of the human brain’s functioning in both normal and diseased states, which can be used for the rehabilitation of individuals with neurological conditions and to create innovative ways for healthy individuals to interact with their environment and improve their lives.
DYNAMICS OF LEUKOCYTIC INFLAMMATORY MARKERS AND COLCHICINE ROLE AS ANTI-INFLAMMATORY THERAPY IN ST-SEGMENT ELEVATION MYOCARDIAL INFARCTION
Authors: Bota R.A. , Tashchuk V.K.
Published: May 2024

The aim of the study – to assess the dynamics of leukocytic inflammation markers inpatients with ST-segment elevation myocardial infarction (STEMI) when prescribedcolchicine as a part of optimal medical therapy (OMT).Materials and methods. To achieve the stated goal, 24 patients with STEMI undergoinginpatient treatment were examined. Group 1 (n = 12) consisted of patients with STEMIreceiving traditional OMT, while Group 2 comprised STEMI patients who were prescribedcolchicine (0.5 mg once a day) in combination with OMT. General clinical blood analysiswas used to evaluate inflammatory markers upon admission to the hospital and on the30th day of treatment. Hematological markers included: 1) neutrophil-to-lymphocyteratio (NLR); 2) platelet-to-lymphocyte ratio (PLR); 3) systemic immune inflammationindex (SII).Results. Assessing the parameters of the general blood analysis during the treatmentdynamics in Group 2 patients revealed a significant decrease in the peripheral blood leukocytelevel 38.29 % (p<0.01), neutrophils 57.91 % (p<0.01), monocytes 28.16 % (p<0.01),while patients in Group 1 did not show significant differences in treatment dynamics. Group 2 patients demonstrated a probable increase in lymphocyte count 35.26 % (p<0.01),with no significant dynamics observed in Group 1 patients. No probable dynamics wereobserved regarding changes in platelet levels in either of the STEMI patient groups.Evaluation of leukocytic inflammatory markers during the prescribed treatment in Group2 patients showed a reduction in NLR 68.36 % and SII 67.69 % (p<0.01). There wasno probable difference in PLR index after treatment in Group 2 patients. In Group 1patients, there was a tendency towards an increase in NLR 21.90 % (p>0.05), SII 23.51 %(p>0.05), and PLR 35.12 % (p>0.05) compared to baseline data.Conclusions. Additional administration of colchicine at a dose of 0.5 mg once daily for 30days to patients with ST-segment elevation myocardial infarction, in addition to optimalmedical therapy, likely contributes to a reduction in leukocytic inflammatory markers,specifically neutrophil-to-lymphocyte ratio (p<0.01) and systemic immune inflammationindex (p<0.01), reflecting the inflammatory response after STEMI.
STATE OF NEURODYNAMIC FUNCTIONS IN PERSONS WITH DIFFERENT HEAT SENSITIVITY
Authors: Vadzyuk S.N. , Bidzyura I.H.
Published: May 2024

Temperature has a significant effect on the body. Sensitivity to high temperature isdifferent for each person. However, the issue of individual sensitivity to heat remainsinsufficiently studied. It has been established that the body’s physiological or behavioralreactions determine the body’s resistance to an increase in environmental temperature.Psychophysiological functions that largely determine the state of higher nervous activityinclude: the speed of simple (PZMR) and complex visual- motor reaction (SVMR),functional mobility of nervous processes (FMNP), reaction to a moving object (MOR).However, despite the interest of scientists in this issue, there are no studies of the neurodynamicfunctions of a person with individual differences in reaction to heat in the literature.The purpose of the work – to determine the state of neurodynamic functions in adolescentswith different heat sensitivity.
Material and methods. Testing was conducted on 160 adolescents, who were previouslydivided into two groups – with high and low heat sensitivity – based on the questionnaire«Levels of heat sensitivity» (author’s certificate No. 115529 dated November 1, 2022)and a heat test. The computer program «Diagnost-1», developed under the leadership ofM. V. Makarenko, was used to assess the individual characteristics of the higher nervousactivity of the persons under examination. Levels of neuroticism, extraversion and typesof temperament in people with different heat sensitivity, who generally describe a set ofhuman traits, were determined according to the H. Eysenck EPI questionnaire.The results. Based on the obtained results, we can talk about a decrease inpsychophysiological functions (latent periods of simple and complex visual- motorreactions and functional mobility of nervous processes) in persons with high heatsensitivity, compared to adolescents with low heat sensitivity.High and medium correlations were established between indicators of psychophysiologicalfunctions in persons with low heat sensitivity and high, medium and low correlations ofthese functions in persons with high heat sensitivity.Individuals with a strong type of higher nervous activity prevailed among adolescentswith lower heat sensitivity, while among individuals with higher heat sensitivity, thedominance of a weak type of higher nervous activity was found.Conclusions. The obtained results are a scientific basis for the organization of effectivemedical and psychological care, the creation of new methods and technologies ofcorrectional and developmental work, which will ultimately be able to improve theprocess of adaptation of people with high heat sensitivity to the conditions of globalwarming and improve their quality of life.
MICROFLORA OF THE UROGENITAL TRACT IN ACUTE PURULENTINFLAMMATORY DISEASES OF THE URINARY SYSTEM AS A PREREQUISITE OF ABDOMINAL SEPSIS
Authors: Petelytskyi O.O. , Tkachuk S.S. , Stepan V.T. , Tkachuk O.V. , Plehutsa O.M. , Sydorchuk R.I. , Kyfiak P.V.
Published: May 2024

The aim – to ascertain the etiological role of various taxonomic groups of autochthonousand allochthonous microorganisms in the origin of acute purulent- inflammatory diseasesof the urinary system as a prerequisite of abdominal sepsis.Materials and methods. The study covers 145 patients with acute purulent- inflammatorydiseases of the urinary system. When studying the microbiota of the urinary system,standard microbiological methods were used, the number of colony- forming units(CFU) was counted, determining the population level of each species or group of themicroorganisms, the obtained numerical values were converted into a decimal logarithm(lg CFU). The etiopathogenetic value of individual representatives of the microbiotawas assessed by the constancy index, frequency and significance indicators, as well asthe coefficient of quantitative dominance of each type of microorganisms, and otherindicators (Margalef index, Berger- Parker dominance index).Results. Acute purulent- inflammatory diseases of the urinary system are polyetiologicaldiseases caused by microorganisms belonging to different taxonomic groups. The leadingrole belongs to opportunistic Escherichia, to a lesser extent enteropathogenic E.coli,as well as conditionally pathogenic Staphylococci, in addition to that only in a small(13.48 %) number of patients it was not possible to isolate and identify the pathogens.Associations of pathogens were often encountered, which testifies to the need of developingan antimicrobial effect on etiological factors.
Conclusions. Acute purulent- inflammatory diseases of the urinary system arecharacterized by polyetiological factors, a variety of pathogens with the dominant roleof Escherichia coli and Staphylococci. The identified pathogens create the potentialfor translocation and formation, under certain conditions, of abdominal sepsis in thiscontingent of patients.
THE STATE OF PRO- AND ANTIOXIDANT BALANCE OF RATS’ BLOOD UNDER CONDITION OF COMBINED CAFFEINE AND ETHANOL INTAKE AND MELATONIN ADMINISTRATION
Authors: Davydova N.V. , Salekhi D.D.
Published: May 2024

The аim of research – to investigate prooxidant and antioxidant parameters in the bloodof rats subjected to alcohol intoxication, caffeine and melatonin administration.Materials and methods. Experiments were performed on 30 male rats weighing 180-200g. Subacute alcohol intoxication was induced by intragastric administration of 40 %ethanol at a dose of 7 ml/kg of the body weight for 7 days. Caffeine was administeredby gavage at a dose of 30 mg/kg of the body weight. The content of malondialdehyde inerythrocytes, oxidatively modified proteins, SH-groups, ceruloplasmin, catalase activityin blood plasma was determined.Results. It was revealed that alcohol intoxication increased malonic dialdehyde andoxidatively modified proteins content 40 % and 37.5 %, respectively. Сo-administrationof ethanol with caffeine reduced the intensity of oxidative stress in the blood. Ratsexposed to ethanol and its combination with caffeine showed decrease in SH-groupsin the blood 25 % and 39.7 % below control. Ceruloplasmin and catalase levels weremarkedly elevated in alcohol- exposed rats besides that catalase activity further increasedwith the combined ethanol and caffeine exposure. Administration of 5 mg/kg melatoninfor 7 days effectively normalized prooxidant and antioxidant markers in ethanol- exposedrats. However, in case of ethanol and caffeine intake, melatonin’s impact on catalase andceruloplasmin levels was less markable.Conclusions. Thus, melatonin showed antioxidant properties, decreasing alcohol- inducedoxidative stress in rats’ blood, but its impact was reduced in the presence of caffeine.
EFFICIENCY OF TEACHING ONLINE IN THE DISCIPLINE «RADIOLOGY»
Authors: Gushul I.Ya.
Published: May 2024

The purpose of the work – to carry out a comparative analysis of the level of students’knowledge after online and offline study of the discipline «Radiology» based on theresults of the final module control.Materials and methods. The analysis was carried out according to the results of the finalmodule test by 548 students, who were divided into two groups: a comparison group(236 students who studied and took the final module test offline) and the main group (312students who studied online) divided into two subgroups. The first group – students whotook the final module control in the online mode, the second – those who took the finalmodule control in the offline mode. The final modular control was accomplished in threestages: testing using the moodle distance learning server, performance of practical skills(description of X-ray, computer or magnetic resonance imaging) and oral interview. Allstages were evaluated according to a five-scores system with subsequent conversion ofthe evaluation into grades.The results. According to the analysis, the results of completing the modular controlonline are much better than in the offline mode, which proves the probable predominanceof the percentage of the grade «5» and less percentage of the grade «2». When completing the final modular control in the offline mode, the results are worse («2» grades prevail andthe percentage of «5» decreases). The number of the received grades for the test computercontrol and the oral survey in each group corresponds to the same pattern, which is explainedby the student’s ability to use sources of information or prompting by another person whencompleting the modular control in the online mode. However, when checking-up practicalskills in the form of computer control, the number of the received grades in the subgroupsof students probably does not differ, which is due to the limitation of time to answer eachquestion and the technical complexity of using other sources of information. Therefore, onlineteaching, despite its shortcomings, has advantages, and in some cases, as during a long-termquarantine, it is indispensable. The conducted research proves its effectiveness, but there arecertain questions regarding the objectivity of assessing the level of students’ knowledge, whichindicates the need to conduct intermediate and final module tests exclusively in offline mode.Conclusion. The importance and necessity of online education is indisputable, however,for its effectiveness, it is necessary to monitor periodically the level of students’ knowledgeexclusively in the offline mode.