bluuebunny/crossref_metadata_2025 huggingface dataset:
The Role of Mediation and Arbitration in Civil Dispute Resolution
Authors: Suratno Ujang , Utama Andrew Shady , Dewi Sandra , HM Makkah , Wantu Hasyim Mahmud
Published: August 2024

Civil dispute resolution is an important aspect of the legal system, aiming to achieve a fair and efficient solution for the parties involved. Mediation and arbitration, as alternatives to out-of-court dispute resolution (ADR), have gained significant popularity in recent years. This systematic literature review aims to examine the role of mediation and arbitration in civil dispute resolution. This study uses a systematic search methodology to identify and analyze relevant studies in various scientific databases. The results of this study conclude that mediation and arbitration are valuable tools for resolving civil disputes. By raising awareness and addressing existing challenges, mediation and arbitration can play a greater role in achieving fair and efficient settlement of civil disputes. Both methods not only reduce the burden on the court, but also increase the participation and satisfaction of the parties to the dispute. Mediation and arbitration provide procedural flexibility that allows for adjustments to the specific context of the dispute, ultimately resulting in better acceptance of the decision. However, the successful implementation of mediation and arbitration is highly dependent on a supportive legal framework and policies that promote its use. Overall, mediation and arbitration are vital components in the modern civil dispute resolution system, with great potential to improve the efficiency and effectiveness of the justice system.
Implementation Of Buy Back Guarantee By The Bank Against The Developer As A Guarantee For Completion Bad Credit Problems
Authors: Radityo Mochammad Erwin , Asmuni Asmuni , Harahap Arifuddin Muda
Published: August 2024

Purchase Back Guarantee is an agreement made by the bank and developer to provide collateral for the mortgage to the developer. Article 8 Paragraph (1) of Law Number 7 of 1992 concerning Banking as Amended by Law Number 10 of 1998 (Banking Law) stipulates that bank credit distribution must be based on confidence in the debtor, which in the provisions explaining this confidence refers to the existence of credit guarantee. In addition, Article 11 of the Banking Law regulates the provisions for providing guarantees by Bank Indonesia. However, these articles do not further regulate the collateral that can be provided for bank credit. This shows that this regulation is still rigid and many problems arise due to the implementation and execution of the Buy Back Guarantee. The aim of this study is to examine and analyze the validity of the implementation of the Buy Back Guarantee and efforts to resolve disputes. This study uses normative legal research methods with a legislative and decision approach. The study results show that the implementation of the Buy Back Guarantee is valid if it is carried out in accordance with applicable regulations and the agreements made relating to the implementation of the Buy Back Guarantee are valid and made before a Notary. Dispute resolution can be done through litigation and non-litigation. Litigation can be taken through the courts, and non-litigation can be done through Alternative Dispute Resolution, namely arbitration, negotiation or mediation.

 
The influence of clock media on interest in learning mathematics time and clock material in class ii state primary school 03 jaten academic year 2023/2024
Authors: Fiiromadhoni Niswatul Chasanah Karunia
Published: August 2024

Mathematics is the subject that experiences the most problems in the learning process at school and is considered the most difficult by students. This can be seen when the learning process takes place, the lack of student interest in learning mathematics. Efforts that can be made to increase interest in learning mathematics are with social media. This research aims to determine the influence of clock media on interest in learning mathematics regarding time and clocks. The type of research used was quantitative with a pre-experimental method, with a one group pretest posttest design, the sampling technique used purposive sampling by taking samples only in classes 2A and 2C with a total of 57 students. Data collection techniques include questionnaires and documentation. The data analysis techniques used are normality test, homogeneity test, and hypothesis test. Based on the calculation results, it can be concluded that there is an influence of clock media on students' learning interest in learning mathematics regarding clocks and time.
Hubungan Pengetahuan Dan Dukungan Suami Dengan Kepatuhan Kunjungan Nifas Di Puskesmas Sidomulyo
Authors: Putri Siska , Yulyana Nispi , Dewi Ratna
Published: August 2024

The main indicator is the maternal mortality rate that can be used to evaluate the effectiveness of a maternal health program (MMR). Husband's understanding and support affects postpartum visits.The purpose of this study was to investigate how maternal compliance with postpartum visits at the work area of Sidomulyo Health Center in Bengkulu City is related to knowledge and husband's support. The design of this study was analytical with a cross-sectional perspective. In 2021, Sidomulyo Health Center in Bengkulu City will receive 176 mothers with children over 42 days old. 62 mothers with children over 42 days old were selected for the sample. Purposive sampling was used as the sampling method. The chi-square statistical test was used in data analysis  with univariate and bivariate models.The majority of women have little knowledge (51.6%),good knowledge (48.4%), the majority do not receive help (54.8%), the majority receive support (45.2%), majority non-compliant (56.5%), and majority compliant (43.5%), according to research results using univariate analysis. According to the study's bivariate statistical results, acquaintances have a p-value of 0.023 ± 0.05 and spousal support has a p-value of 0.000 ± 0.05 for each variable. Wherever they are tasked with helping more mothers get postpartum visits, Puskesmas looks for suggestions  to further strengthen their role in promoting the benefits of postpartum visits
Efektivitas Peer Group terhadap Konsumsi Tablet Fe pada Remaja Putri
Authors: Rahayu Esti Nur , Mardiana Nina , Lushinta Lidia
Published: August 2024

The problem encountered was the attitude of not wanting to take Fe tablets with the reason that it was uncomfortable because of the bad smell and taste like iron. The factor of routine consumption of Fe tablets can be encouraged by applying the Peer Group Education method. The purpose of this study was to determine the effectiveness of the Peer Group on increasing the consumption of Fe tablets in adolescent girls. Peer groups is a form of education that emphasizes behavior change and this method interaction occurs within the group. This type of research is a Quasi Experiment with a Non Equivalent Control Group Design. The population in this study were all female students of class VIII at SMP Negeri 4 Samarinda, totaling 190 students. Sampling using the Simple Random Sampling technique with the Mann Whittney U-Test test. 85.7% of respondents were in the effective category, and 100% of the respondents were in the routine category. So that there is the effectiveness of the Peer Group on increasing consumption of Fe tablets (p value = 0.00) with a value of = 0.05. Group education by peers (peer education) is a process of communication, information, and education (IEC) carried out by and for peers through the formation of peer groups. It also functions as a forum for sharing among group members so that teenagers exchange ideas and remind each other about consuming Fe tablets.
Perbandingan Metode Demonstrasi dan Video Terhadap Keterampilan Perawatan Payudara Ibu Hamil Trimester III
Authors: Hamidiyanti Baiq Yuni Fitri , Pratiwi Intan Gumilang , Sulianty Ati , Suseno Mutiara Rachmawati , Faiqah Syajaratuddur
Published: August 2024

Exclusive breastfeeding given to children from birth to 6 months of age with no supplementary foods and beverages. exclusive breastfeeding was one of the keys to reduce infant mortality rate (IMR). The coverage of babies receiving exclusive breast milk in 2019 was 67.74%. The low level of exclusive breastfeeding is influenced by many factors, one of which is the mother's lack of awareness of the importance of breastfeeding in the first 6 months after giving birth. Breasts need to be prepared during pregnancy, which impacts providing IMD (Early Initiation of Breastfeeding), which influences exclusive breastfeeding. Research aim was to compare the effectiveness between  media phantom and video regarding the Breast Care Skills of Pregnant Women in the Third Trimester. The research used quasi-experiment with a non-equivalent control group design. The research sample was obtained by purposive sampling of 60 people (30 intervention groups and 30 control groups). The results of data analysis used Mann-Whitney test. Results showed that p value p = 0.000, meaning p 0.05, stating that the demonstration using phantom media was more effective in improving breast care skills in third-trimester pregnant women. In conclusion, it is hoped that this guide can be used by stakeholders or service partners and motivate pregnant women to carry out breast care since pregnancy so that they can successfully provide exclusive breastfeeding until the baby reaches 6 months.
LEP Prevalence in Southern New Jersey and The Use of Interpreting Services in Healthcare Settings
Authors: Chavarria Katherine , Blake Ariana , Valentin Marlyn
Published: August 2024

Language barriers pose a great challenge to populations of Limited English Proficiency (LEP) in understanding their health, diagnosis, and treatments in healthcare settings. Our research aimed to gain a better understanding of the language access needs in Southern New Jersey. We analyzed census data in order to determine the prevalence of LEP populations in Southern New Jersey, as well as the languages most spoken by LEP populations. Additionally, our research looked at the use of interpreting services in healthcare settings. In Camden county, specifically we found that the top 3 languages spoken by LEP populations were Spanish, Vietnamese, and Chinese. Through the Medscape Provider Survey, we also found that only 32% of providers ask patients about their language preferences, only 24% of providers indicated having a formal in-person or telephonic interpreting service, and 40% indicated asking family members of the patient to interpret as the main form of interpreting strategy. These results indicate a large prevalence of LEP populations in Southern New Jersey, especially Atlantic, Cumberland, and Camden county. While our research did not include an analysis of the language access resources made available in Southern New Jersey, one can beg the question of whether the interpreting services and language resources available match the prevalence of LEP populations in these communities. Our research on the use of interpreting services calls attention to the need to increase language accessibility in healthcare settings.
Out of Time: Altered Mental Status And Temporal Seizure On Background of Dementia & UTI
Authors: Nguyen Jennifer , Murray Victoria Wong , Lightfood Judith Anne , Razvi Mukarram , Etukuru Kasturi
Published: August 2024

Herpes simplex virus is common in the US, with an estimated seroprevalence of HSV-1 of 40% and HSV-2 of 11%. Although herpes encephalitis is rare, with an incidence of roughly 1/100,000 individuals per year in the US, the mortality rate of 70% and rapid progression make identification and treatment imperative. An 85 year old woman was brought to the emergency department from nursing home with altered mental status of unknown duration in refractory status epilepticus on a background of dementia, history of multiple falls, and indwelling foley catheter in addition to hypertension and bilateral knee replacement. EEG demonstrated abnormal discharges in the right anterior temporal region on a background of diffuse slowing, consistent with temporal encephalitis; MRI showed no acute intracranial abnormality. Urinalysis demonstrated moderate bacteria in the urine and blood cultures demonstrated presence of Staphylococcus epidermidis and Streptococcus anginosus. CSF was negative for HSV1 and HSV2 IgG and IgM, but Meningitis Film array panel demonstrated HSV-1. The patient failed to improve after 5 days of acyclovir and the family opted for inpatient hospice. This case demonstrates the importance of multiple diagnostic methods, as reliance on MRI and CSF PCR alone would have missed this fulminant progression. Additionally, acyclovir is recommended over valacyclovir by the Antimicrobial Stewardship Program.
Outcomes of Thoracic Endovascular Aortic Repair (TEVAR) Procedure in Octogenarians, Nonagenarians and Centenarians: A Population-Based Study
Authors: Pastore Dakota B. , Elias Tony , Beshai Rafail , Girgis Kyrillos , Daneshvar Maziyar , Anacker Keith
Published: August 2024

Introduction: Limited data exists for patients undergoing a thoracic endovascular aortic repair (TEVAR) procedure who are older than or equal to 80 years old (YO). This study sought to examine the national inpatient sample (NIS) database to describe in-hospital outcomes among these older patients. Methods: The NIS was searched for hospitalizations of adults who underwent a TEVAR procedure in 2019 and 2020. The study compared those aged 80 YO and over to those younger than 80 YO. The primary outcome was inpatient mortality. Secondary outcomes included hospital length of stay (LOS), and total hospital charges (TOTHCG). Results: This study included 696 patients who underwent TEVAR, of which 35 (5.02%) were 80 years or older. Patients who had a TEVAR and were 80 years and older had higher prevalence of hypertension (57.6% vs. 50.3%, p <0.001), diabetes mellitus (34.4% vs. 27.3%, p <0.001), and chronic kidney disease (5.3% vs. 4.2%, p <0.001). In-hospital mortality was higher among the older cohort (5.35% vs. 4.0% p <0.001). On linear regression analysis, increased age was associated with increased in-hospital mortality (p <0.001). On multivariable regression, age greater than or equal to 80 YO was associated with higher odds of inpatient mortality (OR 1.103, 95% CI 1.026-1.186, p <0.001). Additionally, older patients who underwent TEVAR pay significantly less TOTHCG ($359,887 vs. $462,216, p <0.001) with shorter LOS (12.8days vs. 15.7days, p <0.001). Conclusion: In this nationally representative population‐based study, aging was associated with higher mortality and worse outcomes among patients undergoing a TEVAR procedure.
Insurance Status and Its Effect on Mothers with Postpartum Depression (PPD) in the United States
Authors: Paranjape Nikita , Davuluri Sanjana , Youssef Alexander , Alonzo Lillian J. , Thirugnanam Akshad , Fogarty Cara
Published: August 2024

Postpartum depression (PPD) is a significant health issue in the US today: 1 in 8 new mothers experience symptoms of PPD. Understanding how social determinants of health impact the short and long-term health outcomes of patients with PPD is key to providing interventions that are effective, efficient, equitable, and patient-centered. In this literature review, we aimed to shed light on the association between discrepancies in health outcomes of mothers with PPD and their insurance status. A search was conducted across PubMed and ProQuest Central databases focusing on literature from 2014 onwards. Studies that explored factors contributing to PPD, the impact of PPD on breastfeeding and child development, and how insurance status influenced maternal healthcare access were selected for inclusion. Several longitudinal studies underscored the lasting impact of PPD on maternal and child health, emphasizing the need for comprehensive support services. We found that insurance status, particularly Medicaid coverage, played a significant role in access to postpartum care, with observed disparities in readmission rates and availability of mental health treatments. Understanding the intricate interplay of biological, genetic, and environmental factors influencing PPD is crucial for designing effective prevention and intervention strategies. Further, addressing systemic barriers and healthcare disparities is imperative in mitigating the impact of PPD. Future research should explore alternative treatment modalities, tackle healthcare disparities, and consider other socio-cultural factors influencing PPD prevalence and outcomes.
Resection and Reconstruction of Ewing Sarcoma of the Cuboid Utilizing Vascularized Fibular Autograft: A Case Report
Authors: Cunha Brandon , Arkader Alexandre
Published: August 2024

Ewing Sarcoma (EWS) rarely presents in the bones of the foot, and particularly in the cuboid, making it an exceedingly rare occurrence. We present the case of a 7-year-old female diagnosed with EWS of the right cuboid, detailing the management and outcomes of this rare presentation. The patient, now almost 5 years post-initial local control, exhibits restored foot function, a normalized gait, and no evidence of disease recurrence. This case underscores the potential for preserving lower extremity function and improving postoperative quality of life in rare presentations of EWS through innovative reconstruction strategies.
Pneumocephalus – Epidural Injection Nightmare
Authors: Rattu Mohammad A. , Wheeler Frank A.
Published: August 2024

Pneumocephalus (pneumatocele or intracranial aerocele) is defined as the presence of air in the intracranial space and most commonly occurs after a traumatic event (most commonly head or facial injury), epidural injection, cranial surgery, However, it may also be spontaneous. Classified into simple and tension types, the presentation varies based on severity and progression. Pneumocephalus with onset less than 72 hours prior to presentation is defined as acute, in contrast to a delayed presentation greater than the given timeframe. Symptoms vary based on the amount of air that is present as well as the exact location within the cranial cavity. Large accumulations of intracranial air can lead to headache, nausea, dizziness or neurologic deficit. The condition is a medical emergency and management can be challenging as pneumocephalus can resemble other neurologic conditions. Diagnostic procedures such as epidural injection have been associated with pneumocephalus development. Non-traumatic pneumocephalus can be secondary to bony defect, malformations, infection, tumor, and intravenous air injection. Here we present the case of a 42-year-old patient who presented to the ED with a new onset seizure and a history of a recent epidural cervical spine injection for pain management purposes.
Reducing contamination of high-quality steel non-metallic inclusions and the influence of the method of selecting a metal sample on its evaluation
Authors: Botnikov S. A. , Pyshmintsev I. Yu
Published: August 2024

The paper presents a literature review on the sources of non-metallic inclusions (NIs) in high-quality steel, as well as studies covering all aspects of this problem, is presented. Modern ways to reduce the contamination of high-quality steel are considered. The objects of the study were candy samples of metal used for express analysis of the chemical composition of steel, special “clean” rod metal samples, as well as metal samples taken from metal products. For a more accurate assessment of the NI content in the liquid metal or for conducting in-depth research and optimization tasks to reduce NIs in the metal, it is recommended to use special samplers that can take a metal sample in an inert atmosphere and without access to air. The task was set to investigate changes in NIs from the steel ladle to the interme-diate ladle and the continuously cast billet, i. e. along the technological chain, and to assess possible sources of NIs in the final metal products. Using scanning electron microscopy and melting in an inert gas flow on a gas analyzer for aluminum-killed pipe steel, the total oxygen content, compositions and morphology of NIs were studied. In order to reduce the content of NIs in high-quality steel, measures aimed at reducing, first of all, inclusions of exogenous nature due to the ingress of slag into the continuously cast metal during casting are considered. NIs are also formed due to the processes of secondary oxidation of the metal during casting on the continuous casting machine and the non-optimal technology of modifying the inclusions with calcium. To eliminate these negative elements of the technology for pro-ducing high-quality steel, effective corrective measures for improving the end-to-end steel production technology are presented
Thermodynamics of Scientific Ontology
Authors: Chumachenko Artem , Buttliere Brett
Published: August 2024

In this work, we propose a thermodynamic framework to analyze the creative potential of scientific fields by examining statistical data on the usage frequencies of scientific concepts within a corpus of publications from ArXiv. Using statistical mechanics and thermodynamics, we model the system of physical concepts that form the ontology of scientific field. We explore the relationship between Clausius entropy and Shannon entropy in this context, assuming the interaction of concepts through their pairwise mutual information. Our approach enables us to leverage methods from statistical physics to analyze information systems during knowledge production and transfer. We demonstrate that the coarse-grained frequencies of scientific concepts follow a generalized Boltzmann distribution, allowing for a thermodynamic description. This study calculates internal energy, Helmholtz free energy, temperature, and heat capacity for scientific concepts as closed thermodynamic systems, and maps the state space of the concepts-based knowledge network using data-driven thermodynamic diagrams. This framework advances the methods of computational theory of discovery by providing insights into the dynamics of scientific knowledge and the emergence of innovation.
RESIDUE FROM THE SUGARCANE AGROINDUSTRY IN THE FORMULATION OF SUBSTRATE FOR THE PRODUCTION OF Physalis SEEDLINGS
Authors: Oliveira Matheus Rocha , Coutinho Givago
Published: August 2024

Although recognized as an excellent alternative for sustainable agriculture, Brazilian farmers have yet to fully exploit the potential of Physalis. Thus, this study aimed to evaluate the performance of sugarcane bagasse, a byproduct of the sugarcane agro-industry, and its utility as a component in substrate formulations for producing Physalis peruviana seedlings at various concentrations. Five concentrations of sugarcane bagasse (0, 20, 40, 60, and 80%) were added to the substrate for growing P. peruviana seedlings in soil, along with an addition of 10% cured cattle manure. In the initial stage (from post-germination to pre-transplanting), the following traits were assessed: stem diameter (mm), number of leaves, percentage of emerged seedlings (%), and emergence speed index (ESI). In the second stage, following transplanting, measurements included height (cm), number of leaves, stem diameter (mm), substrate pH, root system length (cm), shoot fresh and dry weights (g), soil temperature (°C), and the Dickson quality index. The inclusion of sugarcane bagasse in the substrate was beneficial for germination and seedling emergence; however, it is not indicated for the development of P. peruviana seedlings. No significant differences were observed among the treatments concerning substrate temperature and the Dickson quality index.
Оценивание повторяемости и воспроизводимости результатов
измерений высоты деревьев мобильным лазерным сканером
Authors: Митрофанов Евгений Михайлович , Митрофанова Светлана Анатольевна , Карминов Виктор Николаевич , Чумаченко Сергей Иванович
Published: August 2024

Представлены результаты анализа современных методов и средств измерений высоты деревьев на лесопокрытой территории. Отмечены основные преимущества использования наземного лазерного сканирования для измерения высоты деревьев по трехмерной модели местности. С целью обоснования пригодности использования мобильного лазерного сканера при измерении высоты деревьев предложен анализ измерительной системы (MSA). Описана процедура выполнения измерений высоты деревьев, выявлены основные источники вариабельности результатов измерений:
неоднородность деревьев по высоте, операторы, случайные (обычные) причины при выполнении измерений конкретным оператором, взаимодействие между оператором и деревом. Приведен пример составления плана эксперимента при исследовании повторяемости и воспроизводимости результатов
измерений высоты деревьев с использованием лазерного сканера Zeb-Horizon на территории полигона, проведен дисперсионный анализ результатов. На основании относительной оценки повторяемости и воспроизводимости сформулировано заключение о приемлемости измерительной системы для оценивания высоты деревьев на лесопокрытой территории. Справедливость вывода о приемлемости
измерительной системы была подтверждена посредством использования графических инструментов — контрольной карты Шухарта. Полученные оценки стандартных отклонений повторяемости и воспроизводимости могут быть использованы при формировании бюджета неопределенности измерений
высоты деревьев. Предложенный подход может быть реализован при разработке методик измерений таксационных параметров лесопокрытой территории в части исследования пригодности измерительной системы и установления норм повторяемости и воспроизводимости результатов измерений.
Pengaruh Aktivitas Komite Audit Dan Kepemilikan Institusional Terhadap Biaya Audit
Authors: Yoma Fransiska Dian Putri Nike , Kusmawati Kusmawati
Published: August 2024

This study aims to determine the effect of audit committee activity and institutional ownership on audit costs by focusing on manufacturing companies listed on the Indonesia Stock Exchange for the period 2017 - 2019. The data used are secondary data. The population of this research is manufacturing companies listed on the Indonesia Stock Exchange. The sampling technique used was purposive sampling method and obtained 40 companies with a total of 120 samples. Hypothesis testing is done by using multiple linear regression analysis. The results of this study indicate that audit committee activity has an effect on audit costs and institutional ownership has no effect on audit costs.
Analisis Pengaruh Gender, Pendidikan Dan Pengalaman Kerjaterhadap Kualitas Laporan Hasil Audit Internal Dimasa Pandemi Covid-19
Authors: Fransiska Meri Oktaria , Panjaitan Delfi
Published: August 2024

Penelitian bertujuan untuk mengetahui pengaruh gender, pendidikan dan pengalaman kerja terhadap kualitas laporan hasil audit internal pada perusahaan di BUMN wilayah Palembang. Jenis penelitian ini ialah asosiatif kausal melalui pendekatan kuantitatif. Data yang digunakan ialah data primer yang berasal dari jawaban responden atas kuesioner (angket) yang dibagikan secara online. Populasi dalam penelitian ini ialah auditor internal pada perusahaan BUMN. Teknik pengambilan sampel yang digunakan ialah metode purposive sampling dan responden yang mengisi kueisoner sebanyak 47 auditor internal. Pengujian hipotesis dilakukan dengan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa gender dan pengalaman kerja tidak berpengaruh terhadap kualitas laporan hasil audit internal, sedangkan pendidikan berpengaruh terhadap kualitas laporan hasil audit intenal pada perusahaan di BUMN Wilayah Palembang
Pengaruh Kepemilikan Manajerial Dan Ukuran Perusahaan Terhadap Biaya Keagenan
Authors: Piscesta Felicia , Gunawan Andrew
Published: August 2024

Penelitian ini bertujuan untuk menganalisis pengaruh kepemilikan manajerial dan ukuran perusahaan terhadap biaya keagenan pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2018-2020. Data yang digunakan dalam penelitian ini adalah data sekunder. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 59 perusahaan dengan total 177 sampel. Pengujian hipotesis dilakukan dengan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa kepemilikan manajerial dan ukuran perusahaan tidak berpengaruh terhadap biaya keagenan.
Pengaruh Total Quality Management Dan Sistem Informasi Akuntansi Manajemen Terhadap Kinerja Manajerial Pada Perusahaan Hotel Di Kota Palembang
Authors: Jonnie Narada Ellysia , Panjaitan Delfi
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh total quality management dan sistem informasi akuntansi manajemen terhadap kinerja manajerial pada perusahaan hotel di Kota Palembang. Teori yang digunakan dalam penelitian ini adalah Resource Based View. Data yang digunakan adalah data primer. Populasi dalam penelitian ini adalah seluruh Hotel Kategori bintang 3 hingga bintang 5 yang terdaftar di Badan Pengelolaan Pajak Daerah (BPPD) Kota Palembang. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling dan diperoleh 23 perusahaan dengan total 52 sampel. Pengujian hipotesis dilakukan dengan analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa total quality management berpengaruh positif signifikan terhadap kinerja manajerial, dan sistem informasi akuntansi manajemen berpengaruh positif signifikan terhadap kinerja manajerial.
Pengaruh Sales Growth Dan Free Cash Flow Terhadap Financial Distress
Authors: Suwarno Johanna Prity , Putri Weny
Published: August 2024

Pada penelitian ini dapat dilihat bahwa tingkat persaingan di dalam sub sektor makanan dan minuman sangat tinggi, maka dari itu penelitian ini bertujuan untuk mengetahui pengaruh sales growth dan free cash flow terhadap financial distress. Data yang digunakan adalah data sekunder. Populasi dalam penelitian ini diperoleh dengan menggunakan metode purposive sampling pada perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2017-2021 dan berdasarkan kriteria yang telah ditentukan maka diperoleh sampel sebanyak
125 sampel. Pengujian Hipotesis menggunakan bantuan program SPSS 23, penelitian ini dilakukan dengan teknik analisis regresi linear berganda. Hasil Penelitian ini menunjukkan bahwa sales growth tidak berpengaruh terhadap financial distress tetapi lebih berpengaruh langsung kepada penurunan laba dan free cash flow berpengaruh terhadap financial distress dikarenakan semakin kecil sisa kas yang diperoleh perusahaan tersebut maka akan terjadi financial distress.
Pengaruh Work-Life Balance Terhadap Stres Kerja Pada Akuntan Pendidik Di Kota Palembang
Authors: Febriana Stefhani , Piscesta Felicia , Putranto Yohanes Andri
Published: August 2024

Tujuan penelitian ini adalah menguji secara empiris apakah Work-Life Balance berpengaruh terhadap Stres Kerja pada Akuntan Pendidik di Kota Palembang. Behavior-Constraint Theory digunakan dalam pengembangan hipotesis. Populasi penelitian adalah akuntan pendidik di kota Palembang. Sampel yang dipilih adalah akuntan pendidikan yang pengajar tetap di lembaga pendidikan di Palembang, memiliki pengalaman menjadi akuntan pendidik minimal dua tahun, dan bekerja 5-7 hari dalam seminggu. Pengujian hipotesis menggunakan teknik analisis regresi sederhana. Analisis data terhadap 89 sampel penelitian diperolah hasil bahwa Work-Life Balance berpengaruh negatif terhadap Stres Kerja.
Pengaruh Pemahaman Tarif Pph Final Dan Sanksi Pajak Terhadap Kepatuhan Wajib Pajak Pelaku Usaha Online
Authors: Chandra Gerry , Kesaulya Feby Astrid
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh pemahaman tarif pph final dan sanksi pajak terhadap kepatuhan wajib pajak pelaku usaha online. Data yang digunakan adalah data primer. Populasi dalam penelitian ini adalah wajib pajak orang pribadi pelaku usaha online. Pemilihan sampel menggunakan rumus Lemeshow dengan jumlah sampel sebanyak 100 responden. Teknik pengambilan sampel yang digunakan adalah metode purposive sampling. Teknik analisis data yang digunakan adalah uji validitas, uji reliabilitas, uji asumsi klasik yang terdiri dari uji normalitas, uji multikolinearitas, uji heteroskedastisitas, analisis regresi berganda, uji hipotesis yang terdiri dari uji F, uji t, dan koefisien determinasi (R2). Hasil penelitian ini menunjukkan bahwa pemahaman tarif pph final dan sanksi pajak berpengaruh signifikan terhadap kepatuhan wajib pajak pelaku usaha online.
Pengaruh Kepemilikan Manajerial Dan Konservatisme Akuntansi Terhadap Tax Avoidance
Authors: Meliani Cristin Natasya , Lesmana Desy
Published: August 2024

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan manajerial dan konservatisme akuntansi terhadap tax avoidance. Data yang digunakan dalam penelitian ini adalah dengan menggunakan data sekunder dari laporan keuangan pada periode 2017-2020 yang bersumber melalui Bursa Efek Indonesia. Populasi yang digunakan di dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2020, dengan menggunakan teknik purposive sampling dengan jumlah sampel yang didapat sesuai kriteria sebanyak 11 perusahaan. Teknik analisis yang digunakan adalah analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa kepemilikan manajerial berpengaruh positif terhadap tax avoidance dan konservatisme akuntansi tidak berpengaruh terhadap tax avoidance.
Pengaruh Financial Distress Dan Ceo Gender Terhadap Konservatisme Akuntansi Di Perusahaan Sektor Jasa Transportasi Yang Terdaftar Di Bursa Efek Indonesia (BEI)
Authors: Wijaya Kelvin , Kesaulya Feby Astrid
Published: August 2024

Penelitian yang dilakukan ini bertujuan untuk mengetahui bagaimana pengaruh dari financial distress dan CEO gender terhadap penerapan atau praktik konservatisme akuntansi terutama di masa pandemi Covid-19 yang berfokus pada perusahaan jasa transportasi yang terdaftar di Bursa Efek Indonesia dengan periode penelitian dari tahun 2019-2020. Data yang digunakan pada penelitian ini adalah data sekunder yang berasal dari laporan keuangan. Populasi yang digunakan dalam penelitian ini adalah perusahaan jasa transportasi yang terdaftar di Bursa Efek Indonesia. Teknik sampling yang digunakan adalah metode purposive sampling dan diperoleh 26 perusahaan dengan total 52 sampel. Pengujian hipotesis dilakukan dengan analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa financial distress dan CEO gender tidak berpengaruh terhadap praktik konservatisme akuntansi.
Pengaruh Nilai Inflasi Dan Nilai Tukar Mata Uang Pada Indeks Harga Saham Gabungan (IHSG) Di Bursa Efek Indonesia
Authors: Febriana Stefhani , Khairunnisa Khairunnisa
Published: August 2024

Peneliti ini bertujuan untuk mengetahui pengaruh nilai inflasi dan nilai tukar mata uang pada indeks harga saham gabungan (IHSG) di Bursa Efek Indonesia pada periode tahun 2019-2021. Data yang digunakan adalah data sekunder. Populasi pada penelitian ini adalah data keseluruhan IHSG, data inflasi dan nilai tukar mata uang. Teknik pengambilan sampel penelitian adalah metode purposive sampling. Pengujian hipotesis yang dilakukan dengan analisis regresi berganda, uji statistik F dan uji statistik t. Hasil pada penelitian ini menunjukkan bahwa inflasi mempunyai pengaruh positif yang tidak signifikan terhadap indeks harga saham gabungan (IHSG) dan nilai tukar mata uang mempunyai pengaruh negatif yang signifikan terhadap indeks harga saham gabungan (IHSG).
Pengaruh Akuntansi Pertanggungjawaban Dan Motivasi Kerja Terhadap Kinerja Manajerial Pada Hotel Reddoorz Di Kota Palembang
Authors: Agustine Rara , Sri Dewi
Published: August 2024

Penelitian ini bertujuan untuk menguji pengaruh akuntansi pertanggungjawaban dan motivasi kerja. Teori yang digunakan dalam penelitian ini adalah teori kontigensi. Populasi dalam penelitian ini adalah Manajer Hotel yang ada di Hotel RedDoorz Palembang, dengan jumlah hotel sebanyak 36 hotel yang terdaftar di Aplikasi RedDoorz. Penentuan sampel dalam penelitian ini menggunakan metode purposive sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa hanya motivasi kerja yang secara signifikan berpengaruh positif terhadap kinerja manajerial, sedangkan akuntansi pertanggungjawaban tidak berpengaruh signifikan positif terhadap kinerja manajerial.
Penyusunan Laporan Keuangan Di Umkm
Authors: Kusmawati Kusmawati
Published: August 2024

Financial statement have benefit for the firm, because give information for planning and decision making. Standart of financial statement for little company are simple. The fact are much little company not make financial statement. The purpose of this research are to know about factors that effect preparing financial statement by little company. The population of this research are little company that be IKM Nusantara community, and metode of sample selection is simple random sampling. This research are used primer of data and questioner are used to collect data. The result  of this research are that information of financial statement, customer orientacion, education, and age of company not effect to preparation of financial statement at little company.
Pengaruh Board Diversity Terhadap Sustainability Report Disclosure
Authors: Aprilya Clara Desky , Kesaulya Feby Astrid
Published: August 2024

Penelitian ini bertujuan untuk menguji pengaruh board diversity dalam hal ini gender diversity, nationality diversity, dan educational diversity terhadap sustainability report disclosure pada perusahaan sektor basic materials yang terdaftar di Bursa Efek Indonesia periode 2019-2021. Metode pengambilan sampel yang digunakan pada penelitian ini yaitu purposive sampling. Berdasarkan kriteria- kriteria yang telah ditetapkan, total sampel pada penelitian ini sebanyak 123 data. Teknik analisis data yang digunakan yaitu regresi linier berganda dengan bantuan Statistical Program for Social Science (SPSS). Hasil penelitian menunjukkan bahwa gender diversity dan nationalty diversity tidak berpengaruh terhadap sustainability report disclosure, tetapi untuk educational diversity berpengaruh positif terhadap sustainability report disclosure.
PENGARUH INTELLECTUAL CAPITAL DAN FIRM SIZE TERHADAP PROFITABILITAS PADA SEKTOR PERBANKAN YANG TERDAFTAR DI BEI
Authors: Lim Maria Virginia , Panjaitan Delfi
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh intellectual capital dan firm size terhadap profitabilitas pada sektor perbankan yang terdaftar di BEI. Data yang digunakan adalah data sekunder, dengan populasi perusahaan sektor perbankan yang terdaftar di BEI periode 2016-2020. Teknik pengambilan sampel menggunakan metode purposive sampling dan diperoleh 27 perusahaan dengan total 135 sampel. Pengujian hipotesis dalam penelitian ini dilakukan dengan analisis regresi berganda. Hasil penelitian menunjukkan bahwa Value Added Capital Employed (VACA) tidak berpengaruh terhadap profitabilitas, Value Added Human Capital (VAHU) tidak berpengaruh terhadap profitabilitas, Structural Capital Value Added (STVA) berpengaruh terhadap profitabilitas, dan firm size berpengaruh terhadap profitabilitas.
PENGARUH MODAL USAHA, HARGA JUAL DAN KEBIJAKAN PPKM TERHADAP PENDAPATAN PEDAGANG DI PASAR LEMABANG KOTA PALEMBANG
Authors: Noveria Sisilia Cristy , Kusmawati Kusmawati
Published: August 2024

Penelitian ini bertujuan untuk mengetahui pengaruh secara parsial antara modal usaha, harga jual, dan kebijakan PPKM terhadap pendapatan pedagang yang ada di pasar tradisional Lemabang kota Palembang dengan menggunakan metode penelitian kuantitatif. Data yang digunakan dalam penelitian ini adalah data primer dengan teknik pengumpulan data menggunakan kuesioner. Populasi dalam penelitian ini adalah seluruh pedagang yang ada di pasar Lemabang kota Palembang, sampel yang dipilih sebanyak 100 pedagang dengan menggunakan tenik simple random sampling. Teknik analisis data yang digunakan adalah analisis regresi linear berganda, serta pengujian hipotesis menggunakan uji F, uji T dan uji koefisian determinasi (R2). Hasil penelitian menunjukan bahwa variabel modal usaha (X1) dan variabel kebijakan PPKM (X3) berpengaruh secara parsial terhadap pendapatan pedagang (Y), sedangkan harga jual (X2) tidak mempengaruhi pendapatan pedagang (Y).
The Effect Of Intellectual Capital And Firm Size To Profitability In The Banking Sector Listed On Idx
Authors: Lim Maria Virginia , Panjaitan Delfi
Published: August 2024

This study aims to determine the effect of intellectual capital and firm size on profitability in the banking sector listed on the IDX. The data used is secondary data, with a population of banking sector companies listed on the IDX for the 2016-2020 period. The sampling technique used purposive sampling method and obtained 27 companies with a total sample of 135. Hypothesis testing in this study was carried out by multiple regression analysis. The results showed that Value Added Capital Employed (VACA) had no effect on profitability, Value Added Human Capital (VAHU) had no effect on profitability, Structural Capital Value Added (STVA) had no effect on profitability, and firm size had an effect on profitability.
The Influence Of Total Quality Management And Management Accounting Information Systems On Managerial Performance In Hotel Companies In Palembang City
Authors: Jonnie Narada Ellysia , Panjaitan Delfi
Published: August 2024

This study aims to determine the effect of total quality management and management accounting information systems on managerial performance in hotel companies in Palembang City. The theory used in this research is Resource Based View. The data used is primary data. The population in this study were all 3 to 5 star category hotels registered with the Regional Tax Management Agency (BPPD) of Palembang City. The sampling technique used was purposive sampling method and obtained 23 companies with a total of 52 samples. Hypothesis testing is done by using multiple linear regression analysis. The results of this study indicate that total quality management has a significant positive effect on managerial performance, and management accounting information systems have a significant positive effect on managerial performance.
Synthesis of Antimicrobial Silver Nano Particles from Soil Fungi
Authors: Siddharth Kanche  , Dr. Vaishali Sidram Chatage
Published: August 2024

The present research was undertaken to synthesize antimicrobial silver Nanoparticles, the growing need of environmental friendly nanoparticles researchers are using several methods for the synthesis of antimicrobial nanoparticles. But nowadays plant extract and soil samples are the agents for the synthesis of nanoparticles. Several Bio-logical systems including Bacteria fungi and yeast have been used in Synthesis of nanoparticles. Silver nano particles have attracted intensive research interest Because of their important application as anti microbial catalytic, textile and plastics to eliminate micro organisms. Fungi are better source for the higher productivity of nanopraticles due to secretion of fairly large amount of proteins. Silver nanoparticles are the leading edge of the rapidly developing field of nano technology. due to its unique properties it is widely used in catalysis chemical sensing and Biosensing, photonics, lectronics, optics and DNA sequencing surface enhanced Raman spectro scopy and pharmaceuticals Nowadays synthesis and characterization of nanoparticles is an important area of research processes synthesis are chemical physical and recently developed biomimetics.
A study on awareness among parents with beta thalassemia major children in government district hospital, Kalaburagi
Authors: S Dhanwadkar Sharanabasappa , Rayee Ashwini G , H Sandeep , Kumari N B Ashwini
Published: August 2024

Background: Thalassemia is a public health problem worldwide. With the high disease burden of thalassemia, low socioeconomic conditions and poor preventive strategies, our patients are left with no other option except the repeated blood transfusion. So prevention is the only tool to reduce the burden of this disease. This study was done to identify the gap in knowledge, attitude and practices (KAP) about β-thalassemia among the parents of beta thalassemia children. So that it will be helpful to reduce the burden of the disease in the society in the near future. Objectives: To assess the Knowledge (K), attitude (A) and practices (P) among parents with beta thalassemia major children regarding beta thalassemia major disease. Materials and Methods: A semi structured pre-validated questionnaire designed to assess the Knowledge, Attitudes and Practices in relation to beta thalassemia major disease was administered to all the parents fulfilling the inclusion criteria. Collected data was analysed. Results: In this study, None of the participants had knowledge about thalassemia before their first child was born. In this study, 76.9% study subjects knew and understood the genetic nature of Thalassemia. In our study, about 75.4% participants didn’t know about premarital screening and 50.8% didn’t know about prenatal diagnosis. About 18.5% of them are practising chorionic villous sampling test. Only 60.0% of them got other siblings of the thalassemia children screened for thalassemia. Only 43.1% received genetic counselling about thalassemia major. Conclusion: It was seen from our study that parents don’t have adequate knowledge, positive attitude and practice on thalassemia major. Health education and periodic counselling of parents and care takers about prevention of thalassemia needs to be implemented at every thalassemia day care centre.
DEVELOPMENT AND IMPLEMENTATION OF SYSTEMS BASED ON LLM IN FINANCE
Authors:   Polissky National University, Hivarhizov Inviya
Published: August 2024

The implementation of large language models (LLMs) in the financial industry can significantly improve customer service. For example, LLMs can provide advanced chatbots and virtual assistants capable of handling a wide range of customer inquiries, providing personalized financial advice and offering real-time support. This reduces the burden on human customer service agents and ensures that customers receive timely and accurate answers to their questions. Also, LLMs can help automate regulatory compliance tasks. Given the strict regulatory environment in the financial sector, ensuring compliance can be a resource-intensive process. LLMs can automate the monitoring and analysis of regulatory changes, ensuring compliance by financial institutions without the need for significant manual control. This not only reduces the risk of non-compliance, but also frees up resources for more strategic initiatives. In risk management, LLMs can improve risk identification and mitigation. By analyzing large volumes of data from various sources, these models can identify potential risks faster and more accurately than traditional methods. This allows financial institutions to proactively address problems before they become serious, thus protecting their assets and maintaining stability. Additionally, integrating LLMs with existing financial systems can lead to a more robust and intelligent decision-making framework. By leveraging the predictive capabilities of LLMs, financial institutions can gain deeper insights into market trends, customer behavior, and economic indicators. This allows for more informed strategic planning and investment decision-making, ultimately driving growth and profitability. The scalability of LLMs is another important advantage. Because these models can process large amounts of data simultaneously, they are well-suited to the dynamic and fast-paced nature of the financial industry. This scalability ensures efficient management of growing data loads and maintaining high performance even as operations expand.