bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effect of NPL, GCG Self Assessment, ROA, and CAR on Firm Value (Empirical Study on Commercial Banks listed on the Indonesia Stock Exchange)
Authors: Anisa Hilda Vina , Suryandari Dhini
Published: August 2022

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh NPL, Self Assessment, ROA, dan CAR terhadap Nilai Perusahaan. Populasi penelitian ini adalah bank umum yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Teknik pengambilan sampel menggunakan purposive sampling dan diperoleh sampel sebanyak 32 bank umum, sehingga jumlah observasi dengan periode penelitian 3 tahun sebanyak 96 observasi. Teknik analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan IBM SPSS 26. Hasil penelitian menunjukkan bahwa variabel non performing loan (NPL) berpengaruh positif dan signifikan terhadap nilai perusahaan. Sedangkan variabel self assessment good corporate governance dan return on asset (ROA) tidak berpengaruh terhadap nilai perusahaan. Variabel rasio kecukupan modal (CAR) berpengaruh positif dan signifikan terhadap nilai perusahaan.

This study aims to examine and analyze the effect of NPL, GCG Self Assessment, ROA, and CAR on Firm Value. The population of this study are commercial banks listed on the Indonesia Stock Exchange for the period 2017-2019. The sampling technique used purposive sampling and obtained a sample of 32 commercial banks, so that the number of observations with a study period of 3 years was 96 observations. The data analysis technique used is multiple linear regression analysis using IBM SPSS 26. The results showed that the non-performing loan (NPL) variable had a positive and significant effect on firm value. Meanwhile, the variable self-assessment of good corporate governance and return on assets (ROA) has no effect on firm value. The variable capital adequacy ratio (CAR) has a positive and significant effect on firm value.
Determinants Analysis of Manufacturing Companies Values Listed On the Indonesia Stock Exchange
Authors: Anggraeny Paramitha , Hermawan Hendri
Published: August 2022

The purpose of this study is to describe the effect of profitability, size, leverage, and dividend policy of manufacturing companies for the period 2015-2017 on firm value. The research method in this study uses a quantitative approach with SPSS analysis tools. This research was conducted on the Indonesia Stock Exchange with secondary data in the form of the Annual Report of Manufacturing Companies for the 2015-2017 Period. Based on the purposive sampling criteria in this study, there were 47 manufacturing companies consisting of 19 sub-sectors of the company that were sampled in this study. The results of the analysis show that the variable that most influences firm value is profitability. Dividend policy has an effect on firm value. Leverage affects firm value. Because investors are very careful when they want to invest their funds in the company. So it can be concluded that investors are very concerned about the company’s debt before they make an investment. Firm size has no effect on firm value. Therefore, the value of a manufacturing company cannot be measured only based on the size of the company’s assets.
Tax Cut: Suatu Studi Literatur
Authors: Sari Utami Tunjung , Sari Niken Permata , Wijaya Hananta Surya
Published: August 2022

This study aims to determine the factors associated with the tax cut. The literature review method was used in this study. The data in this study were obtained from sciencedirect.com. The results showed that several variables were influential and influenced by tax cuts, as well as variables that had no effect. The results show that the tax cut has no significant effect on median weekly earnings, has a significant effect on merger activity, shareholder wealth, distribution economic activity, aggregate welfare, R&D investment, domestic market shares and exports, investment, employment, profit, tax revenue, gross domestic product, inbound tourism, and travel receipts, as well as labor supply and consumption decisions. There are several conflicting research results due to differences in the place of study and the time period of the study which resulted in different conclusions. The tax cut is also influenced by government debt. An overview of further research is also presented here.
THE EFFECT OF PARTICIPATORY BUDGETING, INFORMATION ASYMETRICITY ON THE SLACK BUDGET AND THEIR IMPACT ON COMPANY PERFORMANCE LEVEL
Authors: Sabirin Sabirin
Published: August 2022

This study aims to analyze the effect of participatory budgeting variables and information asymmetry on budgetary slack, and to analyze the effect of participatory budgeting and information asymmetry variables on company performance through budgetary slack. This research is causal (causal research). The study population is all offices of PT Angkasa Pura II (Persero) in Indonesia. The sample consists of a number of members selected from the population. The sampling technique used in this study is non probability sampling, that is total sampling. In this research a descriptive statistical analysis will be performed using path analysis. The results showed that Participatory Budgeting and Information Asymmetry had a significant positive effect on budgetary slack as well as on company performance. The Slcak budget has a significant positive effect on company performance. However, the Budgetary Slack in this research model did not succeed in mediating the relationship between Participatory Budgeting and Information Asymmetry on company performance.
Firm Characteristics and Capital Structure
Authors: Anjar Devi
Published: August 2022

This research is aimed to determine the effect of the profitability, company size,  growth and taxes on the infrastructure, utilities, and transportation sector companies’capital structure which are registered in the Bursa Efek Indonesia. The dependent variable on this research is capital structure while the independent variables on this research are profitability, company size, and growth.

The data used in this research is secondary data which is taken from the company’s annual financial report. Meanwhile, the population of this research is infrastructure, utilities, and transportation sector companies which are registered in the Bursa  Efek Indonesia. The sampling technique used is purposive sampling method within the final sample of 186 companies have been obtained. The analysis technique used is panel data regression analysis by using Eviews 10 program.

The result shows that profitability and company size give negative effect toward capital structure. Meanwhile, growth have no effect toward capital structure.
ANALISIS FRAUD HEXAGON TERHADAP FINANCIAL STATEMENT FRAUD PADA PERUSAHAAN SEKTOR INFRASTRUKTUR, UTILITAS DAN TRANSPORTASI
Authors: Nadziliyah Herlina , Primasari Niken Savitri
Published: August 2022

Financial statement fraud is a discrepancy between the application of accounting principles and the preparation of financial statements with the aim of deceiving and deceiving users of financial statements. The approach taken to identify the factors that influence financial statement fraud, one of which is the fraud hexagon model. There are six factors in the fraud hexagon, namely Stimulus which will be represented by financial targets, Ability will be represented by a change of director, Collusion will be represented by political connections, Opportunity will be represented by the quality of external auditors, Rationalization will be represented by audit opinion and Ego is represented by many photos CEO. This study aims to analyze the effect of the fraud hexagon on fraudulent financial statements in infrastructure, utility and transportation sector companies listed on the Indonesia Stock Exchange in 2015-2019. Detection of the possibility of fraudulent financial statements is measured by the F-Score model. This study uses a purposive sampling technique with a sample of 25 companies and 125 data on annual reports and financial statements. The results showed that financial targets, the quality of external auditors, and the number of CEO photos had no effect on financial statement fraud, while the change of directors had a negative and significant effect on financial statement fraud, political connections had a positive and significant effect on financial statement fraud. Audit opinion has a negative and significant effect on financial statement fraud.
Review Kritis Artikel "Board of Directors and Financial Transparency and Disclosure: Evidence from Italy" Karya Torchia and Calabro (2016)
Authors: Pertiwi Imanda Firmantyas Putri
Published: August 2022

This study aims to make a critical review of Torchia & Calabro research in 2016 titled “Board of Directors and Financial Transparency and Disclosure: Evidence from Italy”. The critical review is carried out with the aim of mapping out future research opportunities that can be based on Torchia & Calabro's research. Future research that can be mapped out is research on corporate governance which is calculated by a total index which includes the characteristics of the board of directors and commissioners, characteristics of audits, remuneration, internal control and risk management. The relationship with voluntary disclosure which is also calculated by the total index which includes disclosure of the company's strategic management, disclosure of financial information and stock information, disclosure of information on company management structure, disclosure of information on the company's future mission and CSR disclosure. The research will be more comprehensive if it is added with the disclosure of the company's environmental management.
The The Effect Of E-Samsat Implementation, Tax Knowledge, Service Quality, And Tax Sanctions On Motor Vehicle Taxpayer Compliance In East Surabaya
Authors: Congda Lysia
Published: August 2022

One of the things that affects the taxpayer in carrying out his obligations as a good citizen is compliance in paying taxes. Taxpayer compliance is an important factor in realizing tax revenue targets. The higher the compliance of the taxpayer, the higher the tax revenue will increase, and vice versa.

  The questionnaire used in this study were 100 questionnaire with the determination of samples is using the method of accidental sampling. Data collection is done by questionnaire method. There are several research methods used to achieve this research objective including descriptive statistical analysis, validity test, rehabilitation test, classical assumption test (normality test, multicollinearity test, heteroskedasticity test), multiple linear regression analysis, and t test.

   The results of this study show that the application of E-Samsat and tax sanctions has a positive effect on the compliance of motor vehicle taxpayers in East Surabaya. While The Knowledge of Taxation, and Quality of Service has no effect on the compliance of east Surabaya motor vehicle taxpayers.
Pengaruh Pemberian Sanksi Pajak PBB-P2 dan Kesadaran Wajib Pajak Terhadap Kepatuhan Wajib Pajak di Kabupaten Bantul
Authors: Indralaksmana Ardika Awan , Surwanti Arni , Rahmawati Alni
Published: August 2022

penilitian ini adalah menganalisis pengaruh  pemberian sanksi Pajak Bumi Bangunan Perdesaan dan Perkotaan (PBB-P2) terhadap kepatuhan Wajib Pajak (WP) di Kabupaten Bantul khususnya di Kecamatan Bantul. Permasalahan terkait PBB-P2 masih terdapatnya fenomena wajib pajak yang tidak memenuhi kewajibanya untuk membayar pajak. Pendekatan yang digunakan pada penelitian ini adalah Kuantitatif dengan jenis data primer. Metode  pengambilan  sampel  menggunakan purpossive  sampling. Jumlah sampel yang digunakan sebanyak 430 responden. Tempat dan waktu penelitian dilaksanakan pada Badan Keuangan dan Aset Daerah (BKAD) Kabupaten Bantul. Waktu  pelaksanaan di mulai bulan Januari 2022 sampai dengan selesai. Sanksi Pajak tidak berpengaruh dan signifikan terhadap variabel terikat Kepatuhan Wajib Pajak. Meskipun butir pertanyaan memiliki nilai mean yang tinggi , namun pada nyatanya hadirnya sanksi pajak dianggap belum memberikan dampak kepada wajib pajak di Kabupaten Bantul khususnya di Kecamatan Bantul. Kesadaran Wajib Pajak berpengaruh positif dan signifikan terhadap variabel terikat Kepatuhan Wajib Pajak. Butir pertanyaan pada variable ini memiliki nilai mean yang tinggi yang sebanding lurus dengan Kepatuhan Wajib Pajak dipengaruhi oleh Kesadaran Wajib Pajak. Penelitian terkait kepatuhan wajib pajak pernah dilakukan oleh Yohana Wigati Pada Universitas Sanata Dharma Yogyakarta tentang “Pengaruh kesadaran WP, Pelayanan Fiskus dan Sanksi Perpajakan Trhadap   Kepatuhan Wajib Pajak”. Namun isi dari permasalahan yang diteliti sangatlah berbeda, dimana Yohana Wigati menekankan pada pengaruh kesadaran wajib pajak sedangkan penulis menekankan pada pengaruh pemberian sanksi pajak. Perbedaan  lainya  terdapat pada objek penelitian, penulis menekankan pada   objek   Pajak   Bumi   dan   Bangunan   Perdesaan   dan   Perkotaan   (PBB-P2) sedangkan Yohana Wigati tidak melakukan hal tersebut.
The Effect of Financial Ratio Analysis, Transfer Pricing And Corporate Social Responsibility on Tax Avoidance in Manufacturing Companies Listed on the Indonesia Stock Exchange in 2015-2019
Authors: Lelang Aya Kristina , Hariyanti Widi , Sugiarti
Published: August 2022

This study aims to determine the effect of financial ratios, transfer pricing, and corporate social responsibility (CSR) on tax avoidance. The design of this research is causality research which is used to prove the causal relationship of several variables. This research is a quantitative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2015-2019. The sampling method used is purposive sampling method with a sample of 27 companies during the observation period of 5 consecutive years so that the number of samples is 135. The analysis method of this study uses multiple linear regression. The results of this study indicate that profitability, level of productivity, level of sales, have no effect on tax avoidance. Meanwhile, liquidity and transfer pricing have a significant effect on tax avoidance.
Pigouvan Tax as a Support System for Economic Development of Indonesia
Authors: Gaffar Mohammad Rizal , Hardiyanto Nugroho , Rafdinal Wahyu
Published: August 2022

Industrial development is an important factor in measuring a country's economic development. On the other hand, the development of several industries today has had a negative impact on other industries. This situation results in the unequal economic development of the people, where some parties get bigger profits and other parties are forced to pay dearly for the profits that other parties get. This study aims to analyze the Pigouvian Tax is one of the effective answers to reduce the impact of negative externalities. This study uses data on negative externalities and Pigouvian Tax from books, the Internet, and literature related to the research topic. The result indicates that the Pigouvian Tax can be a medium for correcting negative externalities as a result of industrial activities in order to bring equitable economic development for all citizens of Indonesia.
The Role of Corporate Governance Structures and Financial Performance on Tunneling Phenomenon in Indonesia
Authors: Ubaidillah Moh. , Ahmad Nur Azis  , M. Agus Sudrajat
Published: August 2022

Penelitian ini bertujuan untuk mengetahui perdedaan perusahaan melakukan tunneling dan perusahaan tidak melakukan tunneling terhadap struktur corporate governance dan kinerja keuangan. Pengambilan sampel dalama penelitian ini perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2016-2019. Metode analisis data penelitian ini menggunakan analisis regresi logistik dengan alat analisis SPSS. Hasil penelitian menunjukkan bahwa struktur corporate governance dengan variabel single shareholder dan multiple shareholder terhdapat perbedaan signifikan terhadap ternneling dan tidak pengaruh terhadap perusahaan yang tidak melakukan tunneling.  independent board, audit commite, managerial ownership, foreign institutional, domestic institutional dan state ownership tidak berpengaruh terhadap perusahaan melakukan tunneling dan tidak. terdapat perbedaan tapi tidak signifikan terhadap perusahaan melakukan tunneling dan tidak melakukan tunneling. Kinerja keuangan dengan variabel ROA, PM, Size dan leverage hasil menunjukkan bahwa tidak terdapat perbedaan terhadap perusahaan melakukan tunneling dan tidak melakukan tunneling.
Disaster and Mental Health Preparedness in India: A Scoping Review
Authors: Sutar Roshan , Majumdar Anindo , Amudhan Senthil , Satpathy Parmeshwar , Singh Vijender
Published: August 2022

Background: Disaster and mental health preparedness are inseparable domains highlighted during all the major disasters in India. To build Disaster-Mental health Preparedness (Disaster MHP), one has to understand the existing strategies, systemic efforts, and ground-level implementation. In this scoping review, we have analyzed the mental health preparedness efforts during major disasters in India. Methodology: We followed the Peters MDJ et al framework for scoping review named ‘Guidance for conducting systematic scoping reviews. This included the searching relevant articles on PubMed and google Scholar, and concept-context of the review. Results: The review identified major efforts taken during ten disasters in past 40 years and mapping of the potential areas for development of sustainable efforts towards Disaster MHP. Conclusion: This is the first systematic scoping review from India that provides insight into strength and sustainability of disaster mental health preparedness in India. The mapping of the review focuses on the models emerged from Bhopal, Odisha, Tamilnadu and NIMHANS for the future infrastructure, capacity building, and environment required for Disaster-MHP in India.
Coverage evaluation of Mass Drug Administration (MDA) for lymphatic filariasis in a district of Bundelkhand Region of Uttar Pradesh
Authors: Barman Santosh Kumar , Kumar Navin , Barman Seema , Maroof Mohd , Chouhan Ravi Raj Singh , Yadav Mukesh
Published: August 2022

Introduction: Lymphatic filariasis results in severe disability that leading to severe social and economic burden at each level from individual to family, and community. This study was carried out to assess the coverage and compliance of MDA. Methods: From 300 households (1837 individuals) in both rural & urban area were covered in coverage evaluation survey by systematic selection of subunits using probability proportionate to size (PPS). Each household was visited by WHO designated team and data were collected using predesigned questionnaire. Data was compiled on MS-excel spreadsheet, frequency and percentage were calculated. Results: The overall effective coverage for all drugs was low (19.1%). The coverage was low, compliance was higher in urban as compared to rural area. Females had better coverage and compliance than males. The primary reasons for drug not offered was nobody came to offer drug, drug not swallowed was not sick, drug swallowed was useful information from drug administrator (DA). Only one female reported adverse effect. Conclusion: Increase in coverage along with decrease in coverage-compliance gap is needed to achieve filariasis elimination that warrants intense IEC activities using different platforms, development of better drug delivery strategies and strengthening monitoring system.
Impact of Supplementary Nutrition on Undernourished Children In An Urban Area Of Meerut- A Longitudinal Study
Authors: Pandey Gargi , Chopra Harivansh , Bano Tanveer , Jain Seema , Singh Ganesh
Published: August 2022

Background: Infants and pre-school are most susceptible to undernutrition. Integrated Child Development Services is the programme focussing undernourished children by providing them supplementary nutrition. Aim& Objective: To study prevalence of undernutrition in 0-6 year old children and to study factors associated with it. To study impact of supplementary nutrition on undernourished children. Settings and Design: A longitudinal study. Methods and Material: The present longitudinal study was conducted in randomly selected Anganwadis of urban Meerut. Children found to be suffering from under nutrition were followed up at interval of six months to see the impact of supplementary nutrition provided to them at the anganwadi centre. A detailed history of relevant underlying factors responsible for causation of under nutrition were taken from mothers of these children. Statistical analysis used: chi square test was used to find out association between risk factors and undernutrition. Risk factor found statistically significant were further analysed using step wise multiple logistic regression analysis. The impact of supplementary nutrition was assessed using paired t test. Results: Iron folic acid supplementation during pregnancy, exclusive breast feeding in children, immunization and time of initiating complementary feed were found statistically significant on both chi-square and multiple logistic regression analysis. No impact of supplementary nutrition was found on anthropometric measurements of children. Conclusions: The main focus for fighting undernutrition in children (0-6 years) should be on preventing risk factors associated with mothers in antenatal period and during child rearing practices
Comparison of prices of commonly used drugs in AMRIT pharmacy, Jan Aushadhi Centre and Private chemist shop: An analytical study from a tertiary care centre in Haryana
Authors: Garg Rajesh , Garg Sachin , Singh Kamaljit , Ranga Aniruddh , Singh Amandeep , Kumar Kuljit
Published: August 2022

Background: The price of medicine in India has always been a point of discussion in public domain. The price range of the same drug is very large with more than 100% difference between various brands available in different settings. Aims and Objectives: To assess the price of different drugs at Jan Aushasdhi (JA), AMRIT and Private Chemist and to compare the prices of these three outlets so that the issues. Material and Methods: This institution-based cross-sectional study was carried out from May 2019 to June 2019. A pretested proforma was prepared to compare the prices of 284 different medicines in Jan Aushadhi, AMRIT and private chemist shops. The collected data were entered in an Excel spreadsheet and presented in Proportions, percentages, and mean. Results: The price of 284 medicines were compared from JA (Median(IQR)- 15.18(18.75) INR) and Private chemist shop (Median(IQR)-88(111.5) INR) while 249 medicine from AMRIT (Median(IQR)-61.05(78.33) INR). Although the majority of the AMRIT drugs are cheaper than the chemist shop except for 31% of Antipsychotic drugs, 26.6% of antihypertensives, 25% of respiratory drugs, 25% of steroids, 21.9% of antibiotics. Conclusion: We concluded that JA is providing drugs cheaper than AMRIT and Private chemist . The prices of medicines offered at AMRIT  are lower than market pricing but they are costlier when compared to JA prices.
Physical, mental, spiritual and social wellbeing of urban population during the COVID-19 lockdown phases: a cross-sectional study
Authors: Kumari Suchitra , Parida Swayam Pragyan , Sahu Dinesh Prasad , Jena Puspanjali
Published: August 2022

Background: COVID 19 pandemic created immense mental & physical agony among human beings worldwide. The present study was conducted to assess the physical, mental, social and spiritual wellbeing of young adults and the elderly, during the lock-down phase of COVID-19. Methods: The cross-sectional study was conducted among 227 healthy adults in Bhubaneswar, capital of Odisha. Data was collected using a self-administered questionnaire pertaining to the physical, mental, social and spiritual health of participants. Results: During the lockdown, around two-thirds (65.4%) of the participants reported feeling helpless. The elderly felt more helpless than the young adults. One-third (73, 32.6%) of the participants experienced health issues during the lockdown period. The majority of the study participants (83.8%) mentioned that their family members shared tasks during lockdown which was a very positive sign observed in this study. Faith in God for the elderly and family support for the young adults made them mentally stronger. Conclusion: Managing pandemic needs a multipronged approach. But focusing on psychosocial health will prevent future unseen mental health pandemics and improve the resilience of mankind.
Age at natural menopause and factors affecting its onset: A cross-sectional study among postmenopausal females in District Dehradun
Authors: Singh Pragya , Vyas Shaili , Vallabh Vidisha , Nautiyal Ruchira , Srivastava Abhay
Published: August 2022

Background: Menopause has become a popular topic of study as life expectancy rises around the world. The average age at menopause in both developed and developing countries ranges from 45 to 53 years. Factors influencing the extent of ovarian follicle reserve dwindling, such as sociodemographic, menstrual, reproductive, and dietary factors. Aim and Objective: The present study aimed to determine the mean age of menopause and to find out the various factors affecting menopause onset. Methods: A community based cross-sectional study conducted in rural and urban areas of District Dehradun for a period of 1 year starting 1st August 2020 to 31st July 2021. Data were collected using multistage stratified random sampling from 211 cases of natural menopause. Chi-square was applied as statistical test of significance and p < 0.05 was considered statistically significant. Results: According to current study, average age menopausal age is 46 years. Variables like sociodemographic characteristics, lifestyle habits, reproductive and menstrual factors were found to have a significant relationship with onset of menopause. Conclusion: Menopause, whether it occurs early or late in life, several factors are responsible for deciding its onset. As a result, it is critical to identify the factors influencing the onset of menopause.
Evaluation of Mass Drug Administration to Eliminate Lymphatic Filariasis in Surguja and Surajpur District, Chhattisgarh
Authors: Mendhe Harshal Gajanan , Prasad Manish A , Potdar Pralhad , Verma Akash
Published: August 2022

Background: Mass Drug Administration of a single dose of DEC was launched on June 5, 2004 by the Government of India. MDA coverage increased gradually from 72.42% in 2004 to 88.96% in 2014. However, compliance has remained relatively low in most of the endemic areas as in 9 endemic Districts in State of Chhattisgarh. In Chhattisgarh State, Lymphatic Filariasis affected 14,818 people in the year 2011 and 13921 in the year 2013 with demonstrated manifestation. Objectives: To assess the coverage and compliance along with factors affecting compliance regarding MDA implementation in Surguja and Surajpur District of Chhattisgarh. Methods: A cross-sectional descriptive study was conducted from July-September 2021 in two district of Chhattisgarh. The division of segments and selection of the households was done based on the WHO criteria of coverage evaluation survey field guide in which from 30 villages, 450 households were covered. Result:  The overall coverage rate was 95.55% in Surguja and 89.16% in Surajpur District. The overall compliance was 89.3% with Coverage-Compliance gap of 4.12. The Effective Coverage Rate was 89.3% in 2243 eligible population of Surguja and Surajpur District. Coverage and Compliance was found more in females as compared to males but was found to be statistically not significant.  Coverage and Compliance was found more in Surguja district as compared to Surajpur district. Conclusion: Training programme for drug distributors should emphasize more on how to address the fear of side effects among beneficiaries and other reasons of low compliance for the benefit of the MDA programme.
An exploratory study using the OMI scale to assess the opinion toward mental illness among young adults
Authors: Mishra Mridul , Kumar Alok , Srivastava Mona , Kansal Sangeeta
Published: August 2022

Background: Public perception of mental illness is critical for successful treatment seeking behaviour as well as for early diagnosis and surveillance of disease. Two hundred eleven young patients were interviewed at Department of psychiatry, Sir Sunderlal Hospital, Varanasi with the help of consecutive sampling method. Objective: To assess the opinion towards mental illness among young adults by using the opinion on mental illness scale (OMI). Methods: Data was collected using the opinion about mental illness scale (OMI) which consists of 51 questions out of which, 15 questions directly related to the cause, care, and management of mental illness were randomly selected and analyzed. Analysis was done showing Percentage and chi-square tests to see the significance of scores between the respondents. Results: The finding shows that more than 70% of respondents believe that mental illness is a consequence of bad behavior, lack of willpower, or negative beliefs and gap in the treatment seeking behavior and understanding the cause of disease was found. Conclusions: Opinions on Mental health have received increasing attention as a useful strategy to promote early identification of mental illness, reduce stigma and enhance help-seeking behaviors. As part of the National Mental Health Programme, there is a need to raise awareness in order to enhance understanding of mental illness in facilitating early diagnosis and treatment of disease.
A disappointing Budget -2022 so far as Health Insurance Protection is concerned especially during the critical period of covid influence
Authors: Prakash NS
Published: August 2022

The expectations were soaring amongst the general public just before the 2022 budget with hopes in respect of reduced Income Tax rates or increased exemption limits etc. One of the biggest expectations was in respect of upward revision in Section 80 D limits which refers to health insurance premium paid and the same has not been revised for long time. Over the years, the health insurance premium has increased substantially and more so due to huge claims from Covid in last two years. But, much to shock of all Income Tax Payers, the, Section 80 D limits remains untouched. There are also other policies which comes under the broad category of Health Insurance that does not qualify for Income Tax exemption but merits serious consideration. Health Insurance policies are subject to GST of 18% which  is certainly too high especially when the Government should have looked at initiating major step to boost the health insurance penetration and make feel people more secured.  For an individual to manage one’s health risk properly, he/she need to have more than one type of health insurance policies for adequate amount with all applicable riders or add-on covers which matters and all dependents like spouse, children and parents being completely covered.
Reuso direto de água cinza na agricultura: percepção de extensionistas rurais e proposta de dimensionamento de Círculo de Bananeiras
Authors:   , Silva Juliano Rezende Mudadu
Published: August 2022

O estudo foi motivado pelo direito humano ao acesso ao saneamento seguro, pela sustentabilidade da segurança hídrica, alimentar e nutricional e pelo desenvolvimento de sistemas agroalimentares mais resilientes. O objetivo geral foi investigar e contribuir com as estratégias para o uso sustentável da água cinza como recurso hídrico alternativo com a abordagem do saneamento ecológico, dentro de uma proposta de integração do saneamento à agricultura na recuperação de recursos. O estudo foi dividido em dois capítulos. O primeiro capítulo teve como objetivos propor um modelo de dimensionamento de um projeto padrão para o sistema Círculo de Bananeiras, baseado no conceito de balanço hídrico, os fluxos de água cinza, chuva, infiltração e evapotranspiração. O dimensionamento do sistema considerou as áreas necessárias para os fenômenos da infiltração e evapotranspiração. Na determinação da área de infiltração foi considerada uma vala de forma cilíndrica, sendo determinadas a taxa de carga hidráulica e a taxa de percolação do solo. A taxa de evapotranspiração das bananeiras foi considerada na definição da área de evapotranspiração. Uma simulação teórica foi efetuada considerando a produção de água cinza por uma família de cinco pessoas, vivendo em um contexto de baixa renda e com escassez de água. Os resultados indicaram o potencial do modelo proposto para fornecer critérios para o projeto padrão. O segundo capítulo objetivou avaliar a aceitação e percepção de riscos e benefícios de técnicos de assistência rural de Minas Gerais para o reuso da água cinza como recurso hídrico alternativo na agricultura. Os resultados indicaram atitude positiva dos entrevistados em relação ao reuso da água cinza na agricultura. Mais de 80% dos técnicos acreditam na possibilidade de utilizar a água cinza como um recurso hídrico alternativo e apresentam disposição de realizar a prática. Apesar da percepção de possíveis riscos à saúde humana com a ingestão de alimentos crus, a maioria dos entrevistados acredita que é possível realizar o reuso de forma segura com a adoção de técnicas de irrigação e tratamento no local. Uma perspectiva positiva para o desenvolvimento de políticas públicas para o reuso de água no estado foi percebida entre os técnicos, especialmente nas regiões com histórico de escassez hídrica e em um contexto socioeconômico mais precário. Este estudo oferece contribuições às discussões relacionadas ao reuso da água na agricultura e subsídios para o desenvolvimento de políticas públicas de reutilização de águas residuárias. Palavras-chave: Reuso. Evapotranspiração. Permacultura. Saneamento Ecológico.
Tratamento industrial de sementes com tiametoxam e inoculantes na sojicultura: desvendando o metabolismo dessa tecnologia
Authors:   , Véras Guilherme Jordan Souza
Published: August 2022

Os tratamentos industriais de sementes (TS) possibilitam um maior controle de patógenos, a adição de microrganismos, revestimento de sementes ou pellets, tratamento com compostos fisiológicos, aumento da produtividade, rendimento e um menor impacto ambiental no uso de defensivos. O uso de pesticidas no TS é uma tecnologia recente, utilizada como ferramenta importante para a proteção das culturas. Entre os pesticidas amplamente utilizados, destaca-se o tiametoxam, um neonicotinóide com características de bioativador, não possuindo uma descrição completa e holística de sua ação metabólica nos tecidos vegetais. O objetivo deste estudo foi avaliar as respostas metabólicas e fisiológicas de plantas de soja submetidas ao TS com tiametoxam e inoculantes (Bradyrhizobium elkanni e B. japonicum). A metabolômica não direcionada e as trocas gasosas abordadas foram utilizadas para entender o impacto do TS nas plantas de soja. Foi possível traçar o perfil metabólico dessas plantas submetidas ao tratamento, permitindo verificar o efeito em três principais vias vegetais: metabolismo de defesa, metabolismo de nitrogênio e metabolismo de carboidratos, todas sendo melhoradas. Verificou se também que apesar da não alteração de parâmetros fotossintéticos pelo uso do TS, houve maior síntese de metabolitos de importância aos mais diversos aspectos vegetais. A ação metabólica do tratamento industrial de sementes na cultura da soja, proporciona um efeito positivo para o desenvolvimento inicial da cultura. Palavras-chave: Metabolômica. Tratamento de sementes. Tiametoxam.
PENGARUH KOMPETENSI AKUNTANSI APARAT PENGELOLA DANA DESA DAN KOMITMEN ORGANISASI PEMERINTAH DESA TERHADAP AKUNTABILITAS PENGELOLAAN DANA DESA (Studi Pada Kecamatan Sinjai Selatan Kabupaten Sinjai)
Authors: NURDIN YASMI , Wijaya Irwan
Published: August 2022

Tujuan penelitian ini adalah untuk mengetahui seberapa besar pengaruh kompetensi akuntansi yang dimiliki oleh aparat pengelola dana desa dan komitmen organisasi pemerintah desa terhadap akuntabilitas pengelolaan dana desa, mengingat bahwa tekat pemerintah membangun perekonomian dari pinggiran daerah yaitu dari desa sehingga kucuran dana dari pemerintah pusat sebagai bentuk implementasi dari lahirnnya undang-undang tentang desa jumlahnya mencapai Rp. 20,7 Triliun. Oleh karena itu, laporan pertanggungjawaban dana desa harus akuntabel.Jenis penelitian ini adalah penelitian kuantitatif dengan rancangan penelitian explanatory (penelitian penjelasan), studi kasus pada kecamatan sinjai selatan kabupaten sinjai. Pengumpulan data dilakukan dengan menggunakan kuesioner, dokumentasi, dan studi pustaka. Analiasi data dilakukan menggunakan aplikasi SPSS 21 for windows.Hasil penelitian menunjukkan bahwa 57,7% Akuntabilitas pengelolaan dana desa dipengaruhi oleh variabel kompetensi akuntansi aparat pengelola dana desa dan komitmen organisasi pemerintah desa, selebihnya dipengaruhi oleh variable lain. Semakin baik kompetensi akuntansi yang dimiliki oleh aparat pengelola dana desa makan akan baik pula tingkat akuntabilitas pengelolaan dana desa yang dibuktikan dengan laporan pertanggungjawaban bersih serta semakin tingginya tingkat kesadaran kita atau tingkat komitmen kita terhadap organisasi atau instansi dalam hal komitmen organisasi pemerintah desa makan akan semakin baik akuntabilitas pengelolaan dana desa.
Faktor-Faktor Yang Mempengaruhi Minat Masyarakat Dalam Menggunakan Jasa Paket Pengiriman di Kantor PT Pos Indonesia (Persero) Watampone.
Authors: Syam Marniati
Published: August 2022

Penelitian ini bertujuan Untuk mengetahui pengaruh pelayanan terhadap minat masyarakat dalam menggunakan jasa paket pengiriman di kantor PT Pos Indonesia (Persero) Watampone, Untuk mengetahui pengaruh produk terhadap minat masyrakat dalam menggunakan jasa paket pengiriman di kantor PT Pos Indonesia (persero) Watampone,Untuk mengetahui pengaruh terhadap minat masyarakat dalam menggunakan jasa paket pengiriman di kantor PT Pos Indonesia (persero) Watampone, Untuk mengetahui pengaruh pelayanan,produk, dan promosi terhadap minat masyarakat dalam menggunakan jasa paket pengiriman di kantor PT Pos Indonesia (persero) Watampone.Metode pengumpulan data dalam penelitian ini adalah Observasi, Kuesioner Dokumentasi. Alat analisis ini akan digunakan untuk mengetahui adanya pengaruh antara variabel dependen dengan variabel-variabel independen dalam penelitian ini. analisis regresi yang akan digunakan adalah analisis regresi linear berganda. Y = a + b1x1 + b2x2 + b3x3 + e (Y= minat masyarakat, x1= pelayanan, x2 = produk, x3 = promosi, b1= koefisien regresi pelayanan, b2= koefisien regresi produk, b3= koefisien regresi promosi).Hasil penelitian Dari hasil uji hipotesis ditemukan bahwa secara simultan menunjukkan bahwa ketiga variabel independen pelayanan, produk, dan promosi berpengaruh secara tidak signifikan terhadap minat masyarakat (Fhitung = 1,060, Ftabel = 3,09). Secara parsial, variabel pelayanan juga berpengaruh secara signifikan terhadap minat masyarakat dalam menggunakan jasa paket pengiriman di kantor PT Pos Indonesia (Persero) Watampone.
PENGARUH PEMERIKSAAN PAJAK DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MAKASSAR SELATAN
Authors: Kadar Muhammad gafur , Yunita Marisa
Published: August 2022

Penelitian ini muncul karena makin turunnya tingkat kepatuhan wajib pajak orangpribadi setiap tahun. Penelitian ini dilakukan dengan tujuan untuk: (1) menganalisispengaruh pemeriksaan pajak terhadap kepatuhan wajib pajak orang pribadi; (2)menganalisis pengaruh sanksi perpajakan terhadap kepatuhan wajib pajak orang pribadi diKPP Pratama Makassar Selatan. Penelitian ini menggunakan teknik pengambilan sampeldengan menggunakan rumus formula slovin dan menggunakan metode survei dengankuesioner dalam pengambilan datanya. Responden yang dijadikan sampel dalampenelitian ini adalah Wajib Pajak Orang Pribadi yang terdaftar pada KPP PratamaMakassar Selatan. Analisis data penelitian ini menggunakan Analisis Regresi LinearBerganda dengan menggunakan SPSS versi 16. Hasil penelitian menunjukkan bahwapemeriksaan pajak dan sanksi perpajakan berpengaruh positif tetapi tidak signifikanterhadap kinerja kepatuhan wajib pajak orang pribadi
ANALISIS PENGARUH CURRENT RATIO, DEBT RATIO, DEBT TO EQUITY RATIO TERHADAP RETURN ON INVESTMENT PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA
Authors: Muliana Muliana , Syamsuddin Nur asia
Published: August 2022

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis pengaruhCurrent Ratio, Debt Ratio, Debt To Equity Ratio, terhadap Return On Investment baik secaraparsial maupun simultan. Populasi dalam penelitian ini adalah perusahaan petambangan yangterdaftar di Bursa Efek Indonesia untuk periode 2014-2018. Dengan menggunakan teknikpengambilan sampel (purposive sampling) diperoleh sebanyak 8 perusahaan yang akandijadikan sebagai objek penelitian. Metode pengujian untuk melihat pengaruh variabelindependen terhadap variabel dependen adalah metode analisis regresi linier berganda.Berdasarkan hasil penelitian secara parsial, hanya Current Ratio dan Debt Ratio yangberpengaruh signifikan terhadap Return On Investment, sedangkan Debt to Equity Ratio tidakberpengaruh signifikan terhadap Return On Investment. Secara simultan diketahui bahwaCurrent Ratio, Debt Ratio, Debt to Equity Ratio, berpengaruh signifikan terhadap Return OnInvestment.
PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN NASABAH PADA PT BANK RAKYAT INDONESIA Tbk. UNIT DAENG SIRUA CABANG PANAKKUKANG MAKASSAR
Authors: INDRIANI ABDUL RAHMAN,
Published: August 2022

Penelitian bertujuan untuk mengetahui dan menganalisis seberapa besar pengaruh dimensi kualitas pelayanan terhadap tingkat kepuasan yang dirasakan oleh nasabah yang menggunakan jasa PT Bank Rakyat Indonesia Tbk. Unit Daeng Sirua Cabang Panakkukang Makassar. Analisis data menggunakan metode regresi linear bergandan dan metode kuantitatif dengan menggunakan teknik pengumpulan data observasi, kuesioner, dan penentuan sampel yang digunakan adalah aksidental sampling sebanyak 100 sampel. Hasil penelitian menunjukkan bahwa secara parsial dimensi kualitas pelayanan yang terdiri dari tangible, reliability, responsiveness, dan assurance masing â€“ masing berpengaruh positif dan signfikan terhadap kepuasan nasabah, sedangkan empathy berpegaruh negative dan signifikan terhadap kepuasan nasabah. Dan secara simultan tangible, reliability, responsiveness, assurance dan empathy berpengaruh positif dan signifikan terhadap kepuasan nasabah.
Fenomenologi Akuntansi Rumah Tangga (Studi Kasus Pada Keluarga Di Desa Kading Kecamatan Awangpone Kabupaten Bone)
Authors: Idrus Muhammad
Published: August 2022

Penelitian ini bertujuan untuk mengetahui peran Akuntansi dalam rumah tangga di Desa Kading Kecamatan Awangpone Kabuapten Bone menurut pandangan ibu rumah tangga.Penelitian ini menggunakan jenis penelitian kualitatif dengan pendekatan fenomenoogi. Penggunaan metode ini dengan alasan bahwa fokus dalam penelitian ini adalah penerapan akuntansi rumah tangga. Sementara, pendekatan fenomenologi bertujuan untuk menggambarkan makna dari pengalaman hidup yang dialami oleh beberapa individu, tentang konsep atau fenomena tertentu, dengan mengeksplorasi struktur kesadaran manusia.

Hasil penelitian bahwa penerapan akuntansi itu sangat bermanfaat untuk mengatur besarnya pengeluaran dan menjadi perbandingan keuangan antara bulan sebelumnya dan bulan setelahnya. Dalam praktik perencanaan keuangan ibu-ibu telah melakukan perencanaan keuangannya dengan jangka waktu periode akuntansi yang diterapkan sangat sederhana yakni dalam bentuk pencatatan biasa di atas kertas sesuai dengan kebutuhan harian, bulanan hingga beberapa tahun kedepan. Pengambilan keputusan yang dilakukan oleh enam informan yaitu dengan cara berdiskusi dengan suami dalam membuat keputusan dan juga memprioritaskan kebutuhan yang utama seperti biaya pendidikan anak dan tidak lupa juga dalam menabung untuk keperluan dimasa yang akan datang.
Kinerja Keuangan Terhadap Return Saham Perusahaan Kosmetik Yang Terdaftar Di Bursa Efek Indonesia
Authors: Novianti Dwi Reski Marham , Mediaty Mediaty , Usman Asri
Published: August 2022

Penelitian ini bertujuan untuk mengetahui pengaruh variabel Pengaruh Pengaruh CR, DER dan ROA Terhadap Return Saham. Hipotesis penelitian menggunakan basis teori/konsep, didukung oleh penelitian-penelitian sebelumnya yang mempunyai kesamaan variabel.  Penelitian ini dilakukan di Bursa Efek Indonesia. Jenis data yang digunakan adalah data Sekunder. Menggunakan teknik statistik deskriptif dan regresi data panel berbantuan Eviews 10.0 untuk analisis data.

Hasil penelitian menemukan bahwa CR berpengaruh negatif dan signifikan terhadap Return Saham, DER berpengaruh positif dan tidak signifikan terhadap Return Saham. ROA berpengaruh positif dan tidak signifikan terhadap Return Saham
PEMAHAMAN PELAKU USAHA KECIL TERHADAP PENGGUNAAN LAPORAN KEUANGAN BERSASIS SAK EMKM
Authors: Dinar
Published: August 2022

Penelitian ini bertujuan untuk mengetahui pemahaman pelaku usaha kecil terhadap penggunaan laporan keuangan berbasis SAK EMKM. Untuk mencapai tujuan tersebut maka peneliti menggunakan teknik penggumpulan data melalui wawancara dan dokumentasi. Jenis penelitian ini adalah penelitian kualitatif deskriptif. Informan yang dipilih dalam peneltiian ini yaitu sebanyak 31 sampel usaha mikro dan kecil yang ada dikota Makassar. Data yang telah diperoleh dianalisis secara kualitatif, yaitu mengklasifikasikan data yang diperlukan untuk dianalisis terkait pemahaman dan kesesuaian penerapannya berdasarkan SAK EMKM, menyusun data-data yang telah dikumpulkan kedalam bentuk penjalasan atau narasi, dan menarik kesimpulan.

Dari Hasil penelitian dapat disimpulkan bahwa hampir seluruh dari pelaku usaha Mikro, Kecil dan Mengenal sudah mengetahui tentang akuntansi akan tetapi belum mengetahui metode dalam pembuatan laporan keuangan berbasis standar pelaporan terbaru untuk UMKM yaitu SAK EMKM.  Maka dari itu, pelaku usaha kecil dalam pengoperasian sehari-harinya masih menggunakan sistem sederhana dan masih manual, yaitu mencakup penerimaan dan pengeluaran kas saja. Namun demikian, mengingat sumber daya yang masih terbatas, penulis telah menyarankan untuk perlahan menggunakan pelaporan sederhana, yaitu Laporan Omzet yang diadopsi dari salah satu pelaku usaha dan penulis menambahkan Laporan Posisi Keuangan. Kedua laporan tersebut sederhana, namun informasi yang disediakan sudah mendekati pelaporan berbasis SAK EMKM seperti tertuang pada bagian Pembahasan.
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY (Studi pada Perusahaan Manufaktur Sub Sektor Food and Beverage yang Terdaftar di Bursa Efek Indonesia Tahun 2018 - 2020 )
Authors: Dyah Rezky Ramadhani  , Ainun Arizah  , Ansyarif Khalid
Published: August 2022

Penelitian ini bertujuan untuk mengetahui pengaruh profitabilitas, solvabilitas, ukuran perusahaan dan reputasi Kantor Akuntan Publik (KAP) terhadap audit delay pada perusahaan manufaktur sub sektor food and beverage yang terdaftar di Bursa Efek Indonesia tahun 2018-2020. Sampel terdiri dari 26 perusahaan. Data laporan keuangan perusahaan diperoleh melalui website resmi Bursa Efek Indonesia (www.idx.co.id). Hasil penelitian menunjukkan bahwa secara parsial profitabilitas berpengaruh negatif dan signifikan terhadap audit delay, solvabilitas berpengaruh positif dan signifikan terhadap audit delay, ukuran perusahaan berpengaruh positif namun tidak signifikan terhadap audit delay dan reputasi Kantor Akuntan Publik (KAP) berpengaruh negatif namun tidak signifikan terhadap audit delay.
ANALISIS KINERJA KEUANGAN MENGGUNAKAN DU PONT SYSTEM PADA PT. BUMI SARANA BETON MAKASSAR
Authors: Eka Merdekawati  , Adriani  , Hasliah
Published: August 2022

Analisis Kinerja Keuangan Menggunakan Du Pont System Pada PT. Bumi Sarana Utama Makassar. Penelitian ini mempunyai tujuan untuk menganalisis kinerja keuangan dengan menggunakan Du Pont System. Adapun data yang digunakan adalah laporan keuangan perusahaan selama 3 tahun, dan teknik analisis yang digunakan adalah teknik analisis deskriptif. Hasil penelitian menunjukkan Return On Investment pada PT. Bumi Sarana Beton kurang baik karena berada di bawah standar rata-rata industri pada umumnya. Dengan menggunakan Analisis Do Pont System ketidak tercapainya tingkat ROI dapat dievaluasi melalui perbaikan tingkat rasio Total Asset Turn Over, karena masih dibawah dari standar industri yang telah ditetapkan, yang berarti perusahaan tidak mampu mengelola aktivanya secara efektif dalam menghasilkan Pendapatan. Selain itu, juga dipengaruhi tingkat Net Profit Margin yang kurang baik, karena meningkatnya penjualan tidak mampu meningkatkan laba yang besar akibat pegendalian biaya yang kurang baik.