bluuebunny/crossref_metadata_2025 huggingface dataset:
Determinants of Brain Drain among Health Workers in Public Teaching Hospitals in Ekiti State, Nigeria
Authors:   Ekiti State University Teaching Hospital, Ado-Ekiti, Department of Community Medicine, P.O Ajayi , O.M Ajayi ,   Ekiti State University Teaching Hospital, Ado-Ekiti, Department of Community Medicine, T.S Ogunleye ,   Ekiti State University, Ado-Ekiti, Department of Business Administration
Published: July 2022

This study examined the determinants of brain drain among health workers in public teaching hospitals in Ekiti state. The research design adopted for this study was descriptive survey research design. The population for this study covers all the 3274 staff of public hospitals in Ekiti State. The sample size of the study was 356 staff of public hospitals in Ekiti State gotten by using Taro Yamane formula. The data related to the research work was analyzed using the hierarchical multiple regression. The study revealed that career development has a positive significant effect on brain-drain among health workers in public teaching hospitals in Ekiti State. Also, it was revealed that autonomy has a positive significant effect on brain-drain among health workers in public teaching hospitals in Ekiti State. It was unveiled that, low wages and salaries have a positive significant effect on brain-drain among health workers in public teaching hospitals in Ekiti State. Finally, it was revealed that political instability has a positive significant effect on brain-drain among health workers in public teaching hospitals in Ekiti State. It was therefore recommended that, government should ensure adequate infrastructures and facilities to aid career development in the health sectors. Also, the government should subsidize the cost of schooling for health workers in Nigeria to reduce the rate at which health professional travel out of the country for career and personal development
Perception and Determinants of Caregivers Participation in Immunization in Rivers East Senatorial District, Nigeria
Authors:   Department of Human Kinetics, Health and Safety Education, Ignatius Ajuru University of Education, Port Harcourt, Rivers State, Opirite Boma PETER-KIO , Caroline Nne ORDU
Published: July 2022

This study investigated the perception and determinants of caregivers’ participation in immunization in Rivers East Senatorial District, Nigeria. The study adopted the descriptive research design with a population which consisted of three million, nine hundred and thirteen thousand, six hundred and eighty-three (3,913,683) persons in Rivers East Senatorial District. A sample size of 512 was selected using the multistage sampling procedure. Data was collected using a structured questionnaire with a reliability coefficient of 0.75 while analysis was carried out using percentage and chi-square. The result showed that, majority 488(97.6%) of the respondents had positive perception, high level of participation (99.4%). However, no statistically significant relationship was found between participation and other factors such as perception (X2-value = 0.61, df = 1, p>0.05), religion (X2-value = 0.66, df = 2, p>0.05), and age (X2-value = 3.58, df = 4, p>0.05). It was concluded that caregivers in Rivers East senatorial district had positive perception towards immunization and a high level of participation in immunization. It was recommended that, public health practitioners should embark on community based interventions through proper counseling to clear every negative perception about childhood immunization arising from lack of information which influences its participation
Divestment in Fossil Fuel in Nigeria: The need for a U-turn
Authors:   Administrator, Centre for Energy Investment and Innovation, Nigeria, Sulaiman Ahmad Grema
Published: July 2022

The objective of the paper is to cursory review the issue of divestment in fossil fuels and why African countries and Nigeria in particular need to continue their investment in fossil fuels along with other forms of renewable energy sources in the country. Library research was used in conducting the research via way of extensive reviews of journals, textbooks and other publications. The research was able to establish that the threat of climate change is real and the need for renewable sources of energy is valid, but Africa and Nigeria’s contribution to climate change is within a 5% benchmark and the abundant of crude oil, natural gas among other minerals and investment would be better served by focusing on investment in fossil fuels development
Implementation of the Treasury Single Account System on Public Financial Management in Nigeria
Authors:   Banking & Finance Department Renaissance University, Ugbawka – Enugu State, Amah Okore Okore , Jonathan Ibekwe Okolie ,   Business Administration Department  Enugu State University of Science and Technology  Enugu State - Nigeria, David Ogomegbunam Okolie ,   Accountancy Department Renaissance University Ugbawka – Enugu State
Published: July 2022

The objective of the study was to appraise the effect of the implementation of the Treasury Single Account System on Public Financial Management in Nigeria. The survey research design was used and a sample of 246 was selected. Result of the findings revealed that, there is a significant benefit of the implementation of the Treasury Single Account System by Ministries, Departments and Agencies in Nigerian; the implementation of the Treasury Single Account System has positive significant effect on Public Financial Management in Nigeria; there is positive and significant relationship between the implementation of the Treasury Single Account System and Economic Growth and Development in Nigeria and significant challenges are encountered by Nigerian Ministries, Department and Agencies in the Implementation of the Treasury Single Account System. Hence the study recommended that the government should create appropriate enabling environments and legislative supports for the policy to bring about desired success and intended goals. Government should make available infrastructural facilities and technological equipment for the MDAs for effective take-off of the policy in respective locations where it is not yet implemented. Only a properly tailored and monitored TSA policy can achieve its desired purpose and serve as an effective tool in Public fund Management.
Bottommost Remuneration and Extant Stock of Public Workers during Inflationary Period: Accounting Viewpoint from Nigeria
Authors:   Department of Accounting, Faculty of Management Sciences,  University of Calabar, Nigeria., Inyang Ochi Inyang , Francis Ejeje Enya ,   Department of Accounting, Faculty of Management Sciences,  University of Calabar, Nigeria, Kingsley Edet Oqua ,   Department of Accounting, Faculty of Management Sciences,  University of Calabar, Nigeria
Published: July 2022

This study investigated and measured the effect of variations in bottommost remuneration on public workers during inflationary period taking viewpoint. Facts were gotten from a Cross-section of 300 subordinate workers and 400 high-ranking workers in the public service by the use of well-thought-out inquiry form. The facts were then examined using the ordinary least square method of multiple regression. Experiential outcomes and tests discovered that there is a momentous correlation between income level, consumption and savings at the 5 per cent level. The study further discovered that all classes of workers consumed more at the new-fangled remuneration. The marginal propensity to consume of low income workers and those of high income workers had revealed that both sets set aside a huge percentage of their income for consumption. Mainstream of the workers were married with children, which further advocated that a significant part of their income was dedicated to family maintenance. Methods suggested to enhance worker’s welfare and extant stock comprise regular remuneration increasing appraisal, control of inflation rate and provision of food sponsorships by government
Leadership Style as Correlate of Management Decision Making in School Administration
Authors:   Department of Social Science Education Imo State University, Owerri Nigeria, Ike Peter
Published: July 2022

Leadership influences the decision making process and set the goals for an organization. In educational management, the teachers and school heads provide the leadership and direction essential to the smooth day-today running of the school. Both leadership and management are essential for effective and successful school administration. The decision’s school leaders make affect students, parents, teachers in the school and the larger society. Thus, since wrong decisions can bring consequences in an organization or institution, it becomes necessary to explore leadership styles and management of decision making that can guarantee the best results for all stakeholders in the workplace. The paper recommended among others, that democratic leadership style should be adopted by management in decision making because it is most likely to guarantee industrial peace and institutional harmony as well as goal attainment
The Impact of Premium Gasoline Price and Income Per Capita on Traffic Accidents: An Evidence from Panel Data Regression
Authors: Maulidar Dewi , Syechalad Mohd. Nur , Nasir Muhammad
Published: July 2022

Accident and safety cannot be separated due to their trade-offs by an individual when carrying out activities. Accident and safety issues are global issues and are being investigated. This study examines the impact of premium gasoline prices and per capita income on traffic accidents in 21 districts and cities in Aceh Province of Indonesia. This study used panel data from five years and 21 districts/cities. This research model uses a random effect model. The results showed that premium gasoline prices negatively affect income per capita and traffic accidents positively. These results fit theoretically. The effect of the price of 0.13 percent and income of 0.96 percent if there is an increase of 1 percent. The impact of income per capita is 7.38 times compared to premium gasoline prices. Then, the elasticity of income approach is elastic while the price is inelastic. The increase in per capita income causes people to buy more private vehicles, so the government needs regulation and socialization of the transfer of private vehicles to public transportation. Then, the police continue to urge the people to be careful in driving and a pioneer in traffic safety.
The Effect of Farmer's Export, Import, and Exchange Rate on Value-Added of Agricultural Sector in Aceh Province, Indonesia
Authors: Elfira Elfira , Silvia Vivi , Nasir Muhammad
Published: July 2022

As one of the agricultural countries, Indonesia's population is highly dependent on farming for a living. Thus, this study is written to analyze the relationship between farmers' exports, imports, and the exchange rate of farmers on the value-added of the agricultural sector in Aceh Province, Indonesia. This study uses secondary data from the Central Bureau of Statistics of Aceh Province. This study uses quarterly time series data from 2007 to 2021, as many as 60 data series. By using the multiple linear regression model with Ordinary Least Square (OLS), the results show a positive and significant relationship between the increase in the export value and the farmer's exchange rate towards the increase in the value-added of the agricultural sector in Aceh Province. Meanwhile, the imported variable does not show a significant relationship to the value-added agricultural sector in Aceh Province in this study. Taken together, the variables of exports, imports, and farmers' exchange rates significantly affect the agricultural sector's added value in the selected models.
The Impact of Foreign Trade Policy on Economic Growth of Aceh Province, Indonesia
Authors: Fitriami Resmi , Masbar Raja , Miksalmina Miksalmina
Published: July 2022

This study analyzes the influence of foreign trade in Aceh province along with inflation, exchange rate, investment, and labor factors on the economic growth rate in Aceh Province. The variables that represent foreign trade are exports and imports. In addition, this study also used a dummy variable in the form of foreign trade policy in the form of reactivation of the Krueng Gukueh port. The analytical model used in this study is multiple linear regression. This analysis model can identify how much influence each independent variable has on the dependent variable to formulate various policy steps to increase the economic growth rate. The results found in this study are exports, imports, and investment have a positive and significant effect on the rate of economic growth of Aceh province. Meanwhile, the factors that have a negative and significant influence on the economic growth rate of Aceh province are the exchange rate and labor. Inflation and foreign trade policies of Aceh province have not had a significant influence on the economic growth rate of Aceh province.
Investigating the Performance of the Islamic Banking System and Social Welfare
Authors: Lee Yao Ming , Samsudin Hazman , Saputra Jumadil
Published: July 2022

This study was conducted to investigate further how Islamic Banking Performance may improve social welfare in Malaysia since the bank put one of its objectives to improve livelihood through its Shariah non-compliance fund. Reports highlighted that exceeding Shariah's non-compliance risk will cause force majeure to the bank and even the risk of bankruptcy. This study aims to discuss and clarify the risk of non-compliance with Sharia Law in the Islamic financial system. The data for this research is based on annual financial reports ranging from the year 2014 until 2019, consisting of 8 Islamic Financial Institutions (IFIs) in Malaysia, namely; Affin Bank, Alliance Bank, Ambank, Bank Islam, Hong Leong Bank, Maybank, OCBC Al-Amin bank and Public bank. Three-stage least square method incorporates the mediator variable in the simultaneous equation model. The result of this study pointed out that both variables significantly impact each of them. In short, the Shariah non-compliance funds can indeed affect the main factor of bank failure, capital adequacy ratio, but it has a positive effect on social welfare through GDP at the same time. Therefore, to balance the relationship between the two points, the government must formulate effective maintenance methods for Islamic Financial Institutions (IFIs) in Malaysia. Under the premise of improving social welfare, the IFIs can also safely maintain and operate.
The Impact of Financial Accounting Standard Implementation and Internal Control Structure on Financial Report Quality and Annual Member Meetings
Authors: Junaidi Junaidi , Ridwan Ridwan , BZ Fazli Syam
Published: July 2022

Cooperatives are proven to be able to make an important contribution to economic development which can improve a community's economy in terms of income increase. The purpose of this study is to examine the effect of Financial Accounting Standards for Entities Without Public Accountability (FAS-EWPA) implementation and internal control structure on cooperatives’ financial report quality and annual member meetings in West Aceh regency, Aceh Province, Indonesia. The research uses a quantitative approach with census methods and a causality study. Unit of analysis is a cooperative employee in West Aceh regency, consisting of 69 cooperatives with the respondent being the administrator and head of the supervisory body. Data was collected by distributing questionnaires to 139 selected respondents. The number of questions consists of 46 items for all the chosen variables. The results of multiple linear regression analysis showed that FAS-EWPA implementation and internal control structure had a significant simultaneous effect and positive significant partial effect on financial report quality and annual member meetings. Based on these findings, it is hoped that cooperatives in the West Aceh regency can improve the implementation of FAS-EWPA and their respective internal controls so that the quality of cooperatives’ financial reporting can keep improving.
Identifying the Shipyard Waste: An Application of the Lean Manufacturing Approach
Authors: Fitriadi Fitriadi , Ayob Ahmad Faisal Mohamad
Published: July 2022

Shipyard is a specialised facility equipped with various tools to support the process of building, repairing and maintaining ships. There are several types of variant ships, such as military ships, tourist boats, cargo ships and passenger ships. Apart from being a place for shipbuilding, shipyards are utilised to conduct several activities, such as ship design, equipment installation, plate installation, feasibility tests and classifications. There are many production activities and flows that allow for potential waste problems that impact labour usage, product quality, costs, and production time. This research aims to identify waste in shipbuilding production lines through a lean manufacturing approach. The lean manufacturing approach is one of the ways in shipyards to observe the level of waste in the production process to reduce unnecessary activities in the production process, which can increase production efficiency and effectiveness. This study approach begins with identifying waste in the production line through mapping on each line so that activities with no added value are identified. On the basis of the results of identification using the waste assessment model (WAM) method, which consists of a waste relationship matrix (WRM) and a waste assessment questionnaire (WAQ), waste is obtained, namely inventory (27,20%), overproduction (20.24%), defective products (20.04%), motion (12.47%), transportation (9.23%), waiting time (7.46%) and process (3.37%)
The Optimalisasi Promosi Kesehatan dalam Pencegahan Tuberkulosis Paru di Dinas Kesehatan Kabupaten Bangka
Authors: Belliani Arisca , Nuryakin  , Surwanti Arni
Published: July 2022

Latar Belakang: Tuberkulosis merupakan salah satu dari 10 penyakit yang menyebabkan kematian pada manusia di seluruh dunia. Indonesia merupakan salah satu dari 30 negara dengan kasus TB paru tertinggi. Salah satu cara untuk mencegah tuberkulosis paru adalah dengan menggunakan promosi kesehatan. Metode yang digunakan adalah periklanan (advertising), hubungan masyarakat dan publisitas (public), pemasaran media sosial dan penjualan pribadi. Penelitian ini bertujuan untuk mengetahui optimasi metode promosi kesehatan.

Metode: Penelitian ini menggunakan metode deskriptif kualitatif dengan melakukan wawancara dengan 2 narasumber dari Dinas Kesehatan Bidang Pencegahan dan Pengendalian Penyakit Menular dan triangulasi sumber digunakan untuk menguji keabsahan data.

Hasil: Hasil penelitian ini menunjukkan bahwa optimalisasi metode periklanan yaitu dengan menggunakan media televisi atau memperbarui konten iklan yang lebih menarik bagi publik, mengoptimalkan hubungan masyarakat dan publisitas dengan menghadirkan publik pada pertemuan-pertemuan dan memilih media yang lebih menarik bagi masyarakat. masyarakat seperti televisi, optimalisasi pemasaran media sosial yaitu dengan mengisi website dengan materi Tuberkulosis dan menggunakan media sosial lainnya untuk menyebarluaskan informasi dan pengoptimalan personal selling adalah dengan menggunakan alat peraga atau video agar masyarakat tidak bosan.
Gambaran Karakteristik Pengetahuan Masyarakat Awam Mengenai Penanganan Jenazah Pasien COVID-19
Authors: Fadilah Mariatul , Pariyana  , Garini Pramadita Widya , Kusuma Ully Febra
Published: July 2022

Coronavirus diseases 2019 atau yang disingkat dengan COVID-19 telah menyita perhatian dunia sejak kemunculan pertamanya di Wuhan, China, pada akhir Desember 2019. Hal ini dikarenakan oleh penyebarannya yang cepat, sehingga pada 11 Maret 2020 WHO mendeklarasikan COVID-19 sebagai sebuah pandemi. Terhitung hingga tanggal 27 September 2020, WHO melaporkan terdapat 32.730.945 kasus terkonfirmasi COVID-19, dengan 991.224 jumlah kematian. Jumlah kumulatif kasus positif COVID-19 di Indonesia pada 27 September 2020 mencapai angka 275.213 dengan kasus meninggal sebanyak 10.386 kasus. Telah diketahui bahwa penyakit ini dapat ditularakan secara langsung dan tidak langsung. Hal ini menyebabkan banyak keresahan di dalam lingkungan masyarakat dan memunculkan stigma-stigma negatif terhadap proses pemulasaran jenazah pasien COVID-19. Oleh karena itu, penelitian ini dilakukan untuk melihat gambaran pengetahuan masyarakat awam mengenai pemulasaran jenazah pasien COVID-19. Penelitian ini menggunakan metode studi deskriptif observasional. Populasi pada penelitian ini adalah 88 orang masyarakat yang mengisi kuesioner penelitian daring/online. Dari 88 responden yang mengisi kuesioner secara lengkap didapatkan rerata usia 23,78 ± 7,46.  Dari total 88 responden pada penelitian ini didapatkan rerata usia responden adalah 22,866,72 tahun. Mayoritas responden berjenis kelamin perempuan (63%), pendidikan terakhir perguruan tinggi (47,7%), dan mayoritas berstatus pelajar/mahasiswa (58%). Mayoritas responden memiliki pengetahuan baik, yaitu 39 orang (44,3%).
Pengaruh Hipnotherapy Terhadap Pencegahan Risiko Komplikasi Persalinan di Kabupaten Luwu Utara
Authors: Juinar  , Andi Yusuf  , Aziz Rahmawati
Published: July 2022

Tingginya angka kematian ibu merupakan akibat dari gangguan yang terjadi selama masa kehamilan, persalinan, maupun pasca persalinan. Selain faktor fisik, gangguan kehamilan juga terjadi secara psikis seperti kecemasan, stress selama kehamilan, serta ketakutan menghadapi persalinan. Gangguan-gangguan tersebut merupakan faktor yang berdampak pada risiko komplikasi persalinan sehingga meningkatkan angka kematian ibu. Penelitian ini bertujuan untuk mengetahui pengaruh layanan ANC hypnotherapy terhadap pencegahan risiko komplikasi persalinan di Kabupaten Luwu Utara. Penelitian ini menggunakan penelitian kuantitatif dengan metode analitik observasional dan desain case control retrospective. Populasi dalam penelitian ini yaitu seluruh ibu hamil yang menjalani persalinan di fasilitas kesehatan Kabupaten Luwu Utara. Jumlah sampel untuk kelompok kasus yaitu sebanyak 39 responden dengan perbandingan kelompok kasus dan kelompok kontrol yaitu 1 : 1. Penarikan sampel dilakukan dengan teknik purposive sampling yaitu ibu yang menjalani persalinan normal (pervaginam) dan mengikuti layanan ANC rutin selama masa kehamilan. Pengumpulan data dengan bantuan kuesioner dan lembar observasi. Data yang diperoleh, diolah dan dianalisis secara univariat dan bivariat. Uji bivariat dengan uji chi-square menggunakan aplikasi SPSS. Penelitian ini menemukan jenis komplikasi persalinan yaitu perdarahan (18,0%), infeksi (25,6%), persalinan lama atau persalinan macet (20,6%), eklampsia (25,6%), dan robekan rahim (10,2%). Mayoritas responden yang pernah mengikuti layanan ANC hypnotherapy sebanyak 3 kali (44,4%). Hasil uji chi-square menunjukkan (p-value = 0,001; OR: 6,417; IK 95%: 2,193-18,778). Layanan ANC hypnotherapy berpengaruh terhadap pencegahan risiko komplikasi persalinan.
PENGARUH VARIASI WAKTU DAN LAJU ALIR AERASI TERHADAP PENURUNAN KADAR AMONIAK LIMBAH RUMAH SAKIT
Authors: Lestari Evi Dwi
Published: July 2022

Rumah Sakit menghasilkan air limbah, yang merupakan salah satu sumber pencemaran air yang sangat potensial. Kadar amoniak dalam air limbah rumah sakit cukup tinggi. Salah satu proses pengolahan air limbah rumah sakit untuk menurunkan kadar amoniak adalah dengan menggunakan metode aerasi. Tujuan penelitian ini untuk mengetahui pengaruh variable waktu dan laju alir aerasi terhadap penurunan kadar amoniak air limbah rumah sakit. Dari hasil pengamatan, maka dapat disimpulkan bahwa hasil terbaik yang didapat dalam penelitian ini adalah pada laju alir 3 L/min dengan waktu 5 jam.

 
PEMBUATAN PUPUK ORGANIK CAIR MENGGUNAKAN Promiting Microbes (PROMI) DENGAN METODE FERMENTASI
Authors: Erfan Mohamad Setiaji
Published: July 2022

Penelitian ini dilakukan untuk mengetahui kadar fosfor dan pH dalam pupuk organik cair dari urin sapi yang sesuai dengan standar baku mutu pupuk organik cair. Variabel tetap yang digunakan dalam penelitian ini adalah massa urin sapi, bahan penunjang rempah-rempah, waktu dan lama pengadukan. Variabel berubah dalam penelitian ini adalah aktivator promoting microbes (PROMI), molasses, dan waktu fermentasi. Berdasarkan data keseluruhan hasil pengukuran kadar fospor dan pH pupuk organik cair yang dibuat dengan metode experimental design menunjukkan bahwa variabel yang berpengaruh adalah molasses (IB) dengan nilai optimum yaitu molasses 35 gram, waktu fermentasi 4 hari dan promi 40 gram yang menghasilkan yield 0,041% dengan persamaan y = 0,0011x + 0,0012 dan R2 = 0,9045. Uji kadar fospor yang dihasilkan belum sesuai dengan SNI. Namun dari analisa pH POC yang dihasilkan sesuai dengan SNI.
PENURUNAN KADAR AMONIA DENGAN MENGGUNAKAN ARANG AKTIF AMPAS KOPI
Authors: FAUZI AKBAR
Published: July 2022

Salah satu alternatif pengolahan amonia adalah dengan metode adsorpsi dengan menggunakan adsorben salah satunya adsorben arang aktif ampas kopi. Tujuan penelitian ini untuk menghasilkan adsorben ampas kopi untuk menurunkan kadar amonia yang mempunyai %yield sebesar 56%. Arang aktif dibuat dengan cara merendam ampas kopi dalam larutan HCl 0.1M selama 48jam. Karbon aktif dibakar dalam muffle furnance pada suhu 600°C. Karbon aktif diuji karakteristik yang terdiri dari uji kadar air, kadar abu, daya serap terhadap iodium dan lolos mesh. Waktu kontak dan berat adsorben ampas kopi yang optimal ditentukan untuk mendapatkan adsorbsi amonia dalam air limbah tahu. Variasi waktu kontak 30, 60, 90, 120 menit dan variasi berat adsoben 0.2, 0.4, 0.6, 0.8 gram. Dari hasil pengamatan, maka dapat disimpulkan bahwa kondisi optimum penurunan kadar amonia pada waktu 120 menit dengan berat adsorben sebanyak 0.8gram menghasilkan %yield sebesar 97.3%.
PEMBUATAN GELATIN TULANG KAKI AYAM BROILER DAN TULANG IKAN BANDENG MENGGUNAKAN EKSTRAKSI AUTOKLAF
Authors: Sutanti Sri , Santo Mikhael
Published: July 2022

Abstrak

Gelatin adalah produk hasil dari hidrolisis parsial kolagen kulit atau tulang hewan. Produk gelatin sering digunakan pada industri pangan dan farmasi, sebagai filler, emulsifier, pengikat, pengendap, dan pembentuk lapisan film tipis. Selama ini, pemenuhan kebutuhan gelatin dengan cara mengimpor negara lain. Oleh karena itu, pada penelitian ini dilakukan pembuatan gelatin dari tulang kaki ayam broiler (TKAB) dan tulang ikan bandeng (TIB) dengan ekstraksi autoklaf.  Penelitian dilakukan dengan metode Rancangan Acak Lengkap (RAL) dua faktor, dengan variabel konsentrasi HCl yang ditambahkan (3%; 5%; 7%; 9%; 11%) dan waktu ekstraksi autoklaf (1; 1,5; 2; 2,5;3 jam). Dari hasil penelitian, adanya variabel konsentrasi HCl dan waktu ekstraksi autoklaf berpengaruh terhadap rendemen gelatin tulang kaki ayam broiler (GTKAB) dan gelatin tulang ikan bandeng (GTIB). Konsentrasi HCl terbaik perendaman 48 jam untuk TKAB sebesar 5%, dan TIB sebesar 3%. Waktu ekstraksi terbaik selama 3 jam, dengan rendemen GTKAB sebesar 14.07%, dan rendemen GTIB sebesar 25,05%. Sehingga dari hasil penelitian ini, pembaharuan metode ekstraksi menggunakan alat autoklaf dinilai efektif, karena menghasilkan rendemen GTKAB dan GTIB yang besar dengan waktu kontak yang relatif lebih singkat.

 
PEMANFAATAN KULIT NANAS (Ananas Comosus L.Merr) SEBAGAI BAHAN BAKU BIOETANOL
Authors: Rohmah Riska Anif fatu , Sigit Lestari Retno Ambarwati , Mulyaningsih Sri
Published: July 2022

Nanas saat ini hanya dimanfaatkan buahnya saja, selain dikomsumsi sebagai buah segar nanas juga banyak digunakan sebagai bahan baku industri pangan. Dari hasil pengolahan bahan pangan tersebut maka limbah kulit buah nanas yang dihasilkan cukup banyak. Kulit buah nanas mengandung karbohidrat sebesar 17,53%, dengan kandungan karbohidrat maka memungkinkan kulit buah nanas untuk dimanfaatkan sebagai bahan baku pembuatan bioetanol. Bioetanol itu sendiri merupakan cairan biokimia dari proses fermentasi gula yang bersumber dari karbohidrat dengan menggunakan bantuan mikroorganisme. Penelitian ini menggunakan metode analisa diskriptif dimana penelitian disusun dengan bertahap meliputi penetapan variabel, penyusunan metode kerja serta perhitungan dengan metode analisa data untuk mendeskripsikan data yang diperoleh serta mengambil kesimpulan dari hasil penelitian. Variabel berubah yang telah digunakan yaitu kadar glukosa dan jumlah starter. Dari penelitian yang telah dilakukan menggunakan kadar glukosa 13,98 % dan jumlah jumlah starter yang digunakan 20 gram menghasilkan kadar bioethanol tertinggi yaitu 43,44%.
PEMBUATAN BIODIESEL DARI DEDAK PADI DENGAN METODE ESTERIFIKASI IN-SITU
Authors: Indrayati Puji , Kasmiyatun Mega , Firyanto Rudi
Published: July 2022

Dedak padi merupakan produk samping proses penggilingan padi yang mengandung 16%-32% berat minyak. Dedak padi mengandung asam lemak bebas yang tinggi sehingga dapat dikonversi menjadi biodiesel (metil ester) dengan esterifikasi menggunakan alkohol. Pemanfaatan dedak padi selama ini sebagian besar untuk campuran pakan ternak dan bahan bakar reboiler. Pemanfaatan dedak padi untuk pembuatan biodiesel diharapkan dapat meningkatkan nilai ekonomisnya. Metode yang digunakan untuk pembuatan biodiesel menggunakan proses esterifikasi in-situ dengan methanol sebagai pelarut dan asam sulfat sebagai katalis. Penelitian ini bertujuan untuk menentukan variabel yang paling berpengaruh dan kondisi optimum. Hasil penelitian menunjukkan bahwa waktu merupakan variabel yang paling berpengaruh dengan kondisi optimum perolehan yield biodiesel sebesar 84,56% pada waktu esterifikasi in-situ 180 menit, volume pelarut 250 ml, dan suhu esterifikasi in-situ 650C. Hasil pengujian mutu bodiesel dari penelitian ini adalah massa jenis sebesar 693,2 kg/m3, angka asam sebesar 0,75 mg-KOH/gr dan viskositas kinematic 2,352 mm2/s.
BIOADSORBEN DARI SERBUK LIMBAH PELEPAH PISANG KEPOK KUNING UNTUK PENYISIHAN LOGAM KROM (Cr VI)
Authors: Nugraha Geraldus Chandra Waskita , Rahayu Lucia Hermawati , Purnavita Sari
Published: July 2022

Air sungai sering tercemar oleh komponen-komponen anorganik, di antaranya berbagai logam berat yang berbahaya. Logam berat yang sering mencemari lingkungan salah satunya kromium Cr (VI), yang dapat menyebabkan kanker karena bersifat karsinogenik. Penelitian ini bertujuan untuk mengetahui kemampuan adsorbsi dari limbah pelepah pisang kepok sebagai adsorben logam Cr (VI). Pelepah pisang dipilih karena mengandung selulose yang dapat digunakan sebagai bioadsorben melalui perlakuan awal menggunakan HCl (delignifikasi). Proses adsorbsi dilakukan dengan mengkontakan serbuk pelepah pisang kepok delignifikasi dengan larutan Cr (VI) 50 ppm pada variabel pH (5, 6, 7, 8, 9) dan waktu adsorbsi (30, 60, 90 menit). Filtrat hasil adsorbsi diukur kadar Cr (VI) untuk menentukan kapasitas adsorbsi dari bioadsorben. Hasil penelitian menunjukan bahwa pelepah pisang kepok delignifikasi mampu mereduksi ion Cr (VI), dimana penyerapan terbaik pada pH 7 dan waktu adsorbsi 90 menit dengan kapasitas adsorbsi  sebesar 22,405 mg Cr/g adsorben.
Optimasi produksi bokhasi dari limbah cangkang telur
Authors: Mujahadah Siti , Kusumo Priyono , Firyanto Rudi
Published: July 2022

Bokhasi adalah proses pembuatan pupuk organik kompos yang salah satunya mengunakan mikroba EM (Effective Mikroorganisme) yang dapat meningkatkan dan mengembalikan kesuburan tanah. Tujuan pada penelitian ini adalah untuk menghasilkan kondisi optimasi optimal proses fermentasi limbah cangkang telur

 (N, P, K, Rasio C, temperatur dan pH) pupuk bokashi padat.  Pembuatan pupuk bokhasi dapat dihasilkan dari proses fermentasi . penelitian ini dilakukan di dalam polybag yang dilengkapi dengan pH meter dan thermometer dengan waktu fermentasi 1,2,3,4,5,6,7,9,11,13,15 hari. Dari hasil penelitian yang telah dilakukan, kondisi optimum terjadi pada pH 8 dan temperatur 30oC diperoleh C-organik sebesar 11,87% , kadar N-total 0,58%, kadar P2O5 sebesar 0,52%, kadar K2O sebesar 0,11%, dan kadar air 27,76 % pada sampel 3A Run 1 dan C-organik sebesar 8,84%, kadar N-total 0,50%, kadar P2O5 sebesar 0,66%, kadar K2O sebesar 0,26%, dan kadar air 13,11 % pada sampel 3B Run 1.

Kata kunci : Bokhasi, Fermentasi, Cangkang telur
Gejolak Harga Saham Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia tahun 2014-2018
Authors: Setyobudi Setyobudi
Published: July 2022

Penelitian ini bertujuan untuk mengetahui pengaruh dari LDR,GCG,ROA, serta CAR terhadap Harrga Saham pada Perusahaan Perbankan yang Terdaftar di BEI tahun 2014-2018. Populasi dalam penelitian ini berjumlah 45 perusahaan Perbankan yang terdaftar di BEI tahun 2014-2018, namun setelah dilakukan seleksi menggunakan purposive sampling pada populasi maka terdapat 24 perusahaan Perusahaan Perbankan yang terdaftar di BEI 2014-2018 yang dapat dijadikan sebagai sampel. Teknik analisis data menggunakan analisis regresi linear berganda.Hasil pada penelitian ini menunjukkan bahwa LDR berpengaruh positif tidak signifikan terhadap Harga Saham pada perusahaan Perbankan. GCG berpengaruh negative signifikan terhadap Harga Saham pada Perusahaan Perbankan. ROA berpengaruh positif signifikan terhadap Harga Saham pada Perusahaan Perbankan. CAR berpengaruh negative signifikan terhadap Harga Saham pada Perusahaan Perbankan.

Kata Kunci : LDR,GCG,ROA,CAR, Harga Saham.
Belanja Modal APBD KABUPATEN-KOTA Di Jawa Tengah Tahun Anggaran 2017 – 2018
Authors: Nurchayati Nurchayati
Published: July 2022

This study aims to determine the effect of Regional Original Income (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Revenue Sharing Fund (DBH) on Capital Expenditures in Districts / Cities in Central Java, either simultaneously or partially. The population in this study is the District / City Government Financial Statements in Central Java. This study uses secondary data in the form of Budget Realization Reports (LRA) of 34 districts / cities in Central Java for the 2017-2018 fiscal year. Hypothesis testing in this study using multiple linear regression with t test. The results showed that PAD, DAK and DBH had a positive and significant effect on capital expenditure, while DAU had a negative and insignificant effect on capital expenditure. Simultaneously the variables PAD, DAU, DAK, and DBH affect capital expenditure. Regional governments are expected to pay more attention to the proportion of DAU allocated to the capital expenditure budget.

keywords General Allocation Fund, Special Allocation Fund, and Revenue Sharing Fund
Peran Managerial dalam Kualitas Laporan Keuangan Daerah
Authors: Septoaji Arwinto
Published: July 2022

Penelitian ini bertujuan untuk menguji pengaruh beberapa variabel seperti Pemahaman sistem akuntansi, pemanfaatan teknologi informasi,  kompetensi sumber daya manusia terhadap Kualitas laporan keuangan daerah. Populasi dalam penelitian ini kepala bidang dan seksi keuangan sebanyak 57 di kantor kabupaten Magelang, dan data yang  diperoleh melalui penyebaran kuesioner (angket), sedangkan metode pengolahan data yang digunakan peneliti adalah analisis regresi linier berganda.

Hasil penelitian menunjukkan Pemahaman Sistem Akuntansi berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan, sedangkan Pemanfaatan Teknologi Informasi berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan, serta Kompetensi Sumber Daya Manusia berpengaruh positif dan signifikan terhadap Kualitas Laporan Keuangan.

Kata kunci : Pemahaman sistem akuntansi, teknologi informasi,  kompetensi, kualitas laporan keuangan daerah

Abstract

This study aimed to examine the effect of several variables such as understanding of accounting systems, utilization of information technology, human resource competence on the quality of regional financial reports. The population in this study was the head of the financial sector and section at the Magelang district office, and the data obtained through the distribution of questionnaires (questionnaires), while the data processing method used by the researcher was multiple linear regression analysis.

The results showed that the understanding of accounting systems had a positive and significant effect on the quality of financial statements, while the utilization of information technology had a positive and significant effect on the quality of financial statements, and the competence of human resources had a positive and significant effect on the quality of financial statements.

Keywords: Understanding of accounting systems, information technology, competence, quality of regional financial reports
Faktor-Faktor Yang Mepengaruhi Daya Saing UMKM Kuliner Di Kota Semarang
Authors: Muchayatin Muchayatin , Purwiardhani Auliya’ Lianita
Published: July 2022

Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi Daya Saing UMKM dengan menggunakan model analisis Regresi untuk mengetahui pengaruh Teknologi Informasi, Sumber Daya Manusia, Modal Usaha dan Kemampuan Inovasi terhadap Daya Saing UMKM Kuliner di Kota Semarang. Penelitian ini dilakukan dengan melakukan survei lapangan melalui penyebaran kuesioner kepada pemilik UMKM Kuliner di Semarang. Populasi penelitian sebanyak 5.282 pelaku UMKM Kuliner, dengan rumus sloven diperoleh sample 98.14 dibulatkan menjadi 100 responden. Sampel penelitian diambil dengan cara proportionate stratified cluster random sampling. Data yang diperoleh dalam penelitian ini menggunakan metode analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwa variabel teknologi informasi, dan kemampuan inovasi memiliki pengaruh positif dan signifikan terhadap daya saing UMKM Kuliner di Kota Semarang, sedangkan sumber daya manusia dan modal usaha memiliki pengaruh positif namun tidak signifikan terhadap daya saing UMKM Kuliner di Kota Semarang.

Kata kunci :     Daya Saing UMKM. Teknologi Informasi, Sumber Daya Manusia, Modal Usaha, Kemampuan Inovasi

Abstract

This research aims to analyze the Competitiveness of MSMEs by using regression analysis models to find out the influence of Information Technology, Human Resources, Business Capital and Innovation Capabilities on the Competitiveness of Culinary MSMEs in Semarang City. This research was conducted by conducting field surveys through the dissemination of questionnaires to culinary MSME owners in Semarang. The research population of 5,282 culinary MSMEs, with the sloven formula obtained a sample of 98.14 rounded to 100 respondents. The study sample was taken by proportional stratified cluster random sampling. The data obtained in this study use multiple linear regression analysis methods. The results of this study show that information technology variables, and innovation capabilities have a positive and significant influence on the competitiveness of Culinary MSMEs in Semarang City, while human resources and business capital have a positive but insignificant influence on the competitiveness of Culinary MSMEs in Semarang City.
Keyword: Competitiveness of MSMEs. Information Technology, Human Resources, Business Capital, Innovation Capabilities
Analisis Budgetary Slack Pada Perusahaan
Authors: Khamimah Khamimah , Bilal Mochammad
Published: July 2022

This study aims to determine the effect of accounting information systems, self esteem, locus of control, budget participation on the budgetary slack at Perusahaan. The population in this study were employees involved in budgeting in each division / department at Perusahaan, amounting to 118 people. This study uses census sampling techniques, namely the use of the entire population without having to draw the research sample as an observation unit.

The results of this study show that the accounting information system and locus of control variables have a significant positive effect on the budgetary slack, while the variables of self-esteem and budget participation have no effect on the budgetary slack at Perusahaan.

Keywords : Accounting Information Systems, Self Esteem, Locus of Control, Budget Participation, Budgetary Slack.
Faktor-Faktor Yang Mempengaruhi Keputusan Pembelian Pada Pasar Tradisional Semarang
Authors: Ikut Camilius Isidorus
Published: July 2022

Penelitian ini dilatar belakangi pilihan Pasar tradisional Kendala yang dihadapi pada pasar tradisional mengalami kesulitan dalam memenuhi kontinuitas barang, lemah dalam penguasaan teknologi dan manajemen sehingga melemahkan daya saing. Penelitian ini dilakukan untuk  menganalisa Faktor-Faktor Yang Mempengaruhi Keputusan Pembelian (Studi Pada Pasar Tradisional Semarang).. Dalam penelitian ini menggunakan atribut  indikator faktor kualitas produk, harga, lokasi, promosi, pelayanan.sebagai variabel independen yang akan diteliti dalam pengambilan keputusan. Penelitian ini dilakukan dengan menyebarkan kuesioner pada 100  konsumen. Sampel penelitian ini ditentukan dengan teknik accidental sampling. Analisa terhadap data analisa kuantitatif meliputi uji validitas, reliabilitas dan analisa Faktor. Hasil analisa tehadap 13 komponen indikator menghasilkan empat meliputi faktor 1: Harga terjangkau, Lokasi strategis, Potongan harga dan Hadiah atau bonus, faktor 2: Kesesuaian harga, Lokas Mudah diketahui, Lokasi terjangkau,  dan Iklan, faktor 3: Layanan ramah, Layanan cepat dan  Memberi informasi dan faktor 4: Durabel dan Tampilan

Kata Kunci: Kualitas Produk, harga, lokasi, promosi. Pelayanan, keptusan pembelian

This research was based on the choice of traditional markets. Constraints faced in traditional markets were experiencing difficulties in meeting the continuity of goods, weak in the mastery of technology and management, thereby weakening competitiveness. This study was conducted to analyze the factors that influence purchasing decisions (Study on the Semarang Traditional Market). This research was conducted by distributing questionnaires to 100 consumers. The sample of this study was determined by an accidental sampling technique. Analysis of quantitative analysis data includes validity, reliability, and factor analysis. The results of the analysis of the 13 component indicators resulted in four factors including 1: Affordable prices, Strategic location, Discounts and prizes or bonuses, factor 2: Price suitability, Easy to find a location, Affordable location, and Advertising, factor 3: Friendly service, fast and efficient service. Informing and factor 4: Durability and Appearance

Keywords: Product quality, price, location, promotion. Service, purchase decision
Analisis Pengelolaan Keuangan UMKM Di Kecamatan Ungaran Timur
Authors: Khamimah Khamimah , Aji Filaelatul Retni
Published: July 2022

Penelitian ini merupakan penelitian kuantitatif yang bertujuan untuk mengetahui besarnya pengaruh literasi keuangan, kompetensi sumber daya manusia dan  sikap  love  of  money terhadap  pengelolaan  keuangan  UMKM  di Kecamatan Ungaran  Timur.  Populasi  yang  digunakan  yaitu  93  responden  yang  merupakan seluruh usaha kuliner yang ada di Kecamatan Ungaran Timur. Teknik pengambilan sampel dilakukan dengan metode sampel jenuh atau nama lainnya adalah metode sensus  yang  menggunakan  seluruh  anggota  populasi  untuk  digunakan  menjadi sampel.   Uji   hipotesis   dilakukan   dengan   menggunakan   analisis   regresi   linear berganda. Hasil penelitian ini membuktikan bahwa variabel literasi keuangan berpengaruh   positif   tetapi   tidak   signifikan   terhadap   pengelolaan   keuangan, kompetensi sumber daya manusia berpengaruh positif dan signifikan terhadap pengelolaan keuangan dan sikap love of  money berpengarh positif dan signifikan terhadap pengelolaan keuangan UMKM di Kecamatan Ungaran Timur.

Kata Kunci: Literasi Keuangan, Kompetensi Sumber Daya Manusia, Sikap Love Of Money, Pengelolaan Keuangan.

This study was a quantitative study that aims to determine the magnitude of financial literacy, human resource competence, and the attitude of love of money that influences the financial management of MSMEs in the East Ungaran District. The population used is 93 respondents were all culinary businesses in East Ungaran District. The sampling technique used is the saturated sample method or another name was the census method which used all members of the population to be used as samples. Hypothesis testing was carried out using multiple linear regression analysis. The results of this study proved that the financial literacy variable had a positive but not significant effect on financial management, human resource competence had a positive and significant effect on financial management and the attitude of love of money had a positive and significant impact on the financial management of MSMEs in East Ungaran District.
Keywords: Financial Literacy, Human Resource Competence, Love Of Money Attitude, Financial Management.
Faktor-Faktor Yang Mempengaruhi Pemanfaatan Sistem Informasi Akuntansi Manajemen Pada UMKM Di Kabupaten Kendal
Authors: Karsiati Karsiati , Maskudi Maskudi
Published: July 2022

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi pemanfaatan sistem informasi akuntansi manajemen pada UMKM di Kabupaten Kendal. Populasi dalam penelitian ini adalah UMKM Kabupaten sebanyak 4.957 UMKM Kabupaten Kendal.  Adapun sampel dalam penelitian ini sebanyak 100 responden sebagai pengelola UMKM.

Model kerangka teori yang telah dibuat menunjukkan adanya variabel intervening, yaitu untuk menguji hipotesis yang telah diajukan, analisis regresi berganda digunakan bersama-sama dengan model intervening (mediasi). Gozali (2009) menjelaskan, path analysis (analisa jalur) digunakan untuk menguji pengaruh variabel intervening.

Hasil penelitian ini adalah jenjang pendidikan berpengaruh positif dan signifikan terhadap penggunaan sistem informasi akuntansi manajemen pada UMKM Kabupaten Kendal. Skala usaha berpengaruh positif dan signifikan terhadap penggunaan sistem informasi akuntansi manajemen pada UMKM Kabupaten Kendal. Pengetahuan akuntansi berpengaruh positif dan signifikan terhadap pemanfaatan informasi akuntansi manajemen pada UMKM Kabupaten Kendal.

Kata Kunci  : Jenjang Pendidikan, Skala Usaha, Pengetahuan Akuntansi, Pemanfaatan Sistem Informasi Akuntansi Manajemen, UMKM

Abstract

This study aimed to determine the factors that influenced the use of management accounting information systems on Micro Small Medium Enterprises (MSMEs/UMKM) in Kendal Regency.

The population in this study was the Regency UMKM as many as 4,957 UMKM Kendal Regency. The sample in this study was 100 respondents as MSME managers.

The theoretical framework model that has been created shows the existence of intervening variables, namely to test the proposed hypothesis, multiple regression analysis is used together with the intervening model (mediation). Gozali (2009) explains that path analysis is used to test the effect of intervening variables.

The results of this study were the level of education had a positive and significant effect on the use of management accounting information systems in SMEs in Kendal Regency. Business scale had a positive and significant effect on the use of management accounting information systems in SMEs in Kendal Regency. Accounting knowledge had a positive and significant effect on the utilization of management accounting information on SMEs in Kendal Regency.
Keywords: Educational Level, Business Scale, Accounting Knowledge, Utilization of Management Accounting Information Systems, UMKM