bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Dampak Penerapan PSAK 73 terhadap Profitabilitas, Struktur Modal, dan Tingkat Tangibilitas Perusahaan Sektor Transportasi dan Logistik
Authors: Pamungkas Muhammad Arya , Alfiansah Riko , Nahdawi Mikdad , Uzliawati Lia
Published: August 2024

Penelitian ini bertujuan untuk menganalisis dampak penerapan PSAK 73 terhadap profitabilitas, struktur modal, dan tangibilitas perusahaan terbuka di sektor transportasi dan logistik. Penelitian ini menggunakan metode studi kasus terhadap 23 perusahaan sektor transportasi dan logistik yang terdaftar di Bursa Efek Indonesia pada tahun 2019 hingga 2020. Data yang digunakan adalah data sekunder berupa laporan keuangan dan laporan tahunan perusahaan. Pendekatan hipotesis menggunakan analisis kuantitatif dengan Wilcoxon Rank Sum Test untuk menguji hipotesis. Hasil penelitian menunjukkan bahwa: (H1) terjadi penurunan profitabilitas perusahaan yang signifikan setelah penerapan PSAK 73; (H2) tidak ada peningkatan proporsi liabilitas dibandingkan dengan ekuitas dalam struktur permodalan perusahaan setelah penerapan PSAK 73; dan (H3) tidak terjadi penurunan tingkat tangibility perusahaan yang signifikan pasca penerapan PSAK 73. Sehingga, dapat diambil kesimpulan bahwa penerapan PSAK 73 berdampak signifikan terhadap profitablitas, namun tidak berdampak signifikan terhadap strktur modal dan tingkat tangibilitas perusahaan Penelitian ini memberikan kontribusi teoritis dan praktis bagi akademisi, praktisi, regulator, dan pengguna informasi laporan keuangan terkait akuntansi sewa berdasarkan PSAK 73 dan dampaknya terhadap laporan keuangan perusahaan.
ANALISIS PENGARUH PENDELEGASIAN WEWENANG TERHADAP EFEKTIVITAS KERJA PEGAWAI PADA DINAS PERUMAHAN, KAWASAN PEMUKIMAN DAN LINGKUNGAN HIDUP KOTA SIBOLGA
Authors: Sihotang Delita , Lubis Rifka Hadia , Hutabarat Indra Setiawan , Irsyan Andrian , Hutagalung Jeniusman Ahmad
Published: August 2024

Penelitian ini bertujuan untuk mengetahui ada tidaknya pengaruh pendelegasian wewenang terhadap efektivitas kerja pegawai pada Dinas Perumahan, Kawasan Permukiman dan Lingkungan Hidup Kota Sibolga dengan menarik hipotesis bahwa Ada pengaruh pendelegasian wewenang terhadap efektivitas kerja pegawai pada Dinas Perumahan, Kawasan Permukiman dan Lingkungan Hidup Kota Sibolga.  Metode penelitian yang digunakan adalah metode deskriptif yang menguraikan dan memberikan penjelasan tentang hubungan antara variabel X (independent) sebagai variabel bebas, dengan variabel Y (dependent) sebagai varibel terikat. Hasil penelitian menunjukkan adanya hubungan yang kuat dan positif antara Pendelegasian wewenang dengan Efektivitas kerja pegawai pada Dinas Perumahan, Kawasan Permukiman dan Lingkungan Hidup Kota Sibolga sebesar 0,646, sehingga apabila diinterpretasikan dalam skala nilai dapat dikategorikan hubungan yang kuat. Koefisien  determinasi diketahui bahwa Pendelegasian wewenang  hanya berpengaruh sebesar 0,417 atau 41,7 % terhadap Efektivitas kerja pegawai pada Dinas Perumahan, Kawasan Permukiman dan Lingkungan Hidup Kota Sibolga dan sisanya sebesar 58,3 % dipengaruhi oleh faktor-faktor lain yang tidak dibahas dalam penelitian ini. Persamaan regresi yang diperoleh Y = 15,386 + 0,590X hal ini berarti bahwa yang terjadi pengaruh pada variabel terikat (Efektivitas kerja pegawai)  ditentukan  oleh variabel bebas (Pendelegasian wewenang) dengan koefisien regresi sebesar 0,590, dimana apabila ditambahkan satu satuan variabel X (Pendelegasian wewenang) atau nilai tertentu maka akan menambah peningkatan variabel Y (Efektivitas kerja pegawai) sebesar koefisien regresi 0,590, Uji t menunjukkan bahwa hipotesis yang diajukan diterima dalam hal ini berarti Ada pengaruh pendelegasian wewenang terhadap efektivitas kerja pegawai pada Dinas Perumahan, Kawasan Permukiman dan Lingkungan Hidup Kota Sibolga.
Peran Sales Growth dalam Memoderasi Hubungan antara Leverage pada Tax Avoidance
Authors: Budiadnyani Ni Putu , Dewi Putu Pande R. Aprilyani
Published: August 2024

Pajak sebagai dominasi penerimaan negara menuntut kepatuhan dan kesadaran masyarakat dalam memenuhi kewajiban pembayarannya. Namun, upaya pemerintah dalam mengoptimalkan penerimaan pajak bertentangan dengan keinginan perusahaan. Penelitian ini menguji pengaruh leverage terhadap tax avoidance. Selain itu, penelitian ini juga menguji kemampuan sales growth sebagai variabel moderasi. Jumlah sampel yang dianalisis sebanyak 60 sampel berupa laporan keuangan perusahaan subsektor food and beverage yang terdaftar di Bursa Efek Indonesia. Teknik pengambilan sampel dalam penelitian ini adalah metode non probability sampling dengan teknik purposive sampling. Teknik analisis yang digunakan adalah regresi linier sederhana dan Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwa leverage berpengaruh positif terhadap tax avoidance. Sales growth memperlemah pengaruh leverage terhadap tax avoidance.
IMPLIKASI POTENSI WISATA BERBASIS EKONOMI KREATIF TERHADAP PERKEMBANGAN UMKM
Authors: Sinaga Nelly Azwarni , Koto Mhd. Shafwan , Tanjung Alfansuri , Panggabean Nova Zulfani , Riwayani Riwayani
Published: August 2024

Penelitian ini dilatarbelakangi letak strategis Desa Mela-II Tapian Nauli secara topografis yang sangat indah karena berada dikaki bukit dan ditepi pantai teluk tapian nauli. Keindahan ini didukung oleh kuliner asli daerah pesisir sehingga sangat potensil menjadi salah satu kawasan wisata di Kabupaten Tapanuli Tengah, Provinsi Sumatera Utara. Penelitian ini bertujuan untuk menggali dan mempromosikan potensi wisata Desa Mela-II Tapian Nauli sehingga berdampak pada peningkatan Usaha Mikro, Kecil dan Menengah  di desa tersebut. Selain itu penelitian ini juga bertujuan untuk menganalisis bagaimana proses pengembangan pariwisata mampu memberikan dampak bagi Usaha Mikro, Kecil dan Menengah dari sektor pendapatan maupun pertumbuhan usaha. Analisis data yang digunakan dalam penelitian ini adalah metode deskriptif analisis. Berdasarkan hasil deskriptif dan analisis, maka diperoleh kesimpulan bahwa pengembangan pariwisata di kawasan wisata Desa-II Tapian Nauli mampu mengembangkan usaha ekonomi kreatif dan meningkatkan pendapatan UMKM di sekitar kawasan wisata. Potensi wisata Desa-II Tapian Nauli diyakini mampu menciptakan peluang bagi masyarakat untuk membuat usaha baru. Hal ini didasari pemikiran bahwa semakin berkembangnya pariwisata akan mendatangkan banyak wisatawan dan semakin banyak uang yang dibelanjakan di tempat wisata tersebut. Saran yang dapat diberikan adalah disamping partisipasi, motivasi dan inovasi masyakat diperlukan campur tangan Pemerintah dalam memperbaiki sarana prasarana pendukung pariwisata dan infrastuktur dikawasan wisata. Selain itu perlu diberikan edukasi kepada pelaku usaha dalam mengembangkan produk dan memasarkan produk mereka secara luas serta edukasi kepada masyarakat untuk menjaga keindahan kawasan wisata yang berbasis pelestarian lingkungan hidup.
PELATIHAN DAN MOTIVASI EKSTRINSIK TERHADAP KINERJA KARYAWAN: STUDI KASUS DI PT. PERSADA LAMPUNG RAYA LAMPUNG SELATAN
Authors: Zuriana Zuriana , Suwandi Suwandi , Wibaselppa Anggawidia , Rahayu Sri , Alicha Archie Tazkiya
Published: August 2024

Tujuan penelitian ini adalah untuk mengeksplorasi dampak pelatihan dan motivasi ekstrinsik terhadap kinerja karyawan di PT. Persada Lampung Raya di Lampung Selatan. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan asosiatif. Sumber data yang digunakan adalah data primer dan sekunder. Penelitian ini menggunakan metode pengumpulan data lapangan. Populasi penelitian ini adalah seluruh karyawan PT. Persada Lampung Raya di Lampung Selatan yang berjumlah 76 orang. Teknik pengambilan sampel yang digunakan adalah purposive sampling dengan jumlah sampel sebanyak 40 karyawan yang bekerja sebagai operator alat berat. Uji persyaratan instrumen yang dilakukan adalah uji validitas dan reliabilitas. Uji persyaratan analisis data mencakup uji normalitas, linieritas, dan multikolinieritas. Metode analisis data yang digunakan adalah regresi linier berganda, dan pengujian hipotesis menggunakan uji t dan uji F. Hasil penelitian menunjukkan bahwa pelatihan dan motivasi ekstrinsik berpengaruh terhadap kinerja karyawan di PT. Persada Lampung Raya di Lampung Selatan
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN KAP, FEE AUDIT, DAN AGRESIVITAS PENGHINDARAN PAJAK TERHADAP AUDIT REPORT LAG
Authors: Lestari Cindy Putri Intan , Damayanti Fera , Noviarty Helisa
Published: August 2024

Penelitian ini bertujuan untuk melakuksan uji dan analisis empiris terhadap pengaruh profitabilitas, solvabilitas, ukuran KAP, fee audit dan agresivitas penghindaran pajak terhadap audit report lag. Penelitian ini dilakukan pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Sumber data yang digunakan adalah laporan keuangan perusahan sektor energi di BEI. Metode pengambilan sampel menggunakan purposive sampling dengan kriteria tertentu, dari 74 populasi diambil 18 perusahaan yang menghasilkan 54 jumlah pengamatan. Analisis dalam uji ini menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan (1) Profitabilitas tidak berpengaruh terhadap audit report lag, (2) Solvabilitas berpengaruh positif terhadap audit report lag, (3) Ukuran KAP berpengaruh negatif terhadap audit report lag, (4) Fee Audit tidak berpengaruh terhadap audit report lag, dan (5) Agresivitas Penghindaran Pajak berpengaruh positif terhadap Audit Report Lag
WORK LIFE BALANCE BAGI PAJURIT ANGKATAN DARAT DAN DAMPAKNYA PADA PENGELOLAAN PERSONEL
Authors: Sir Muhammad Hidayat , Muslim Muh Azis
Published: August 2024

Personel militer menghadapi tantangan unik dalam hal keseimbangan kehidupan kerja karena sifat profesi mereka, sehingga personel angkatan darat membutuhkan adanya work life balance dalam menjalankan tugasnya. Penelitian ini bertujuan untuk menggambarkan aspek – aspek terkait work life balance personel angkatan darat dan strategi yang perlu ditempuh oleh manajemen personalia dalam menjaga work life balance personel. Metode penelitian menggunakan sistematik literature riview dengan pola PRISMA. Penelitian menunjukkan aspek terkait work life balance personel Angkatan Darat antara lain: 1) pembagian waktu pekerjaan dan keluarga, 2) beban dan komitmen pekerjaan, 3) peran ganda sebagai anggota dan keluarga, 4) ketahanan dalam menjalankan operasi dengan tempo yang berubah, dan 5) kepuasan terhadap pekerjaan. Adapun implikasi pada manjemen personalia adalah setidaknya dalam penetapan sistim kerja dapat mempertimbangkan pengaturan jadwal kerja, waktu istirahat yang cukup, dan akses terhadap sumberdaya kesehatan fisik dan mental terutama bagi keluarga personel.
Pengaruh Sikap Keuangan Terhadap Keberlangsungan Usaha dengan Literasi Keuangan sebagai Variabel Pemediasi pada UMKM Kota Medan
Authors: Febriyanti Febriyanti , Lestari Sri Puji
Published: August 2024

Salah satu tujuan terpenting usaha mikro, kecil, dan menengah di Indonesia adalah pembangunan ekonomi negara. Tujuan utama dari penelitian ini adalah untuk mendapatkan pemahaman yang lebih baik tentang peran literasi keuangan dalam memediasi hubungan antara keberlanjutan dan sikap keuangan di kalangan UMKM di Kota Medan. Penelitian asosiatif kausal adalah inti dari penelitian ini.  Populasi dari penelitian ini adalah UMKM yang ada di kota Medan dengan jumlah 259.812 UMKM. Lalu sampel penelitian ini berjumlah 60 sampel dimana kriteria sampel yang dipilih adalah UMKM yang jaraknya dapat dijangkau oleh peneliti dan UMKM yang termasuk di daftar Kemenkop UKM. Penelitian menunjukkan Sikap Keuangan  berpengaruh signifikan terhadap Keberlangsungan Usaha dimediasi oleh Literasi Keuangan dimana T hitung > t table yang berarti variable. Maka dari itu, Literasi Keuangan dinyatakan dapat memediasi variable Sikap keuangan terhadap Keberlangsungan Usaha dan keempat hipotesis dapat diterima. Temuan ini memberikan kontribusi penting bagi praktisi bisnis dalam memahami pentingnya sikap keuangan yang positif untuk mendukung keberlangsungan usaha. Sebagai saran, perusahaan dapat mempertimbangkan implementasi program atau pelatihan yang meningkatkan pemahaman dan sikap positif terkait keuangan di antara karyawan dan pemangku kepentingan lainnya.
Pengaruh Kesadaran Lingkungan, Iklan Ramah Lingkungan, Dan Harga Terhadap Minat Menggunakan Panel Surya Atap
Authors: Fadhila Dita , Maftukhatusolikhah Maftukhatusolikhah , Azwari Peny Cahaya
Published: August 2024

Penelitian ini bertujuan untuk menganalisis seberapa besar pengaruh kesadaran lingkungan, iklan ramah lingkungan dan harga terhadap minat masyarakat menggunakan panel surya atap di Kota Palembang, dan melihat apakah kepercayaan konsumen dapat memediasi kesadaran lingkungan, iklan ramah lingkungan dan harga terhadap minat masyarakat. Teknik analisis data menggunakan analisis kuantitatif dengan path analysis. Alat analisis menggunakan aplikasi SmartPLS 3.0. Populasi dalam penelitian ini adalah seluruh pelanggan rumah tangga PT. PLN ULP Wilayah Rayon Rivai di Kota Palembang. Sampel berjumlah 128 responden yang dipilih secara purposif. Teknik pengumpulan data primer berupa penyebaran kuesioner dengan menggunakan skala likert. Hasil penelitian menunjukan bahwa :  Kesadaran Lingkungan dan harga  tidak berpengaruh terhadap Minat Masyarakat  namun Iklan Ramah Lingkungan  berpengaruh secara positif dan signifikan terhadap Minat Masyarakat. Kesadaran Lingkungan, Iklan Ramah Lingkungan  dan harga  berpengaruh secara positif dan signifikan terhadap Kepercayaan Konsumen. Di sisi lain Kepercayaan Konsumen  berpengaruh secara positif dan signifikan terhadap Minat Masyarakat. Selain itu Kepercayaan Konsumen  mampu memediasi Kesadaran Lingkungan, Iklan Ramah Lingkungan dan Harga terhadap Minat Masyarakat yang ditunjukkan perhitungan Indirect Effect.
Pengaruh Financial Inclusion Dan Pemahaman Keuangan Terhadap Keputusan Menggunakan Bank Syariah (Studi Kasus Pt. Bank Sumut Kantor Cabang Syariah Medan Ring Road)
Authors: Siregar Muhammad Maulana , Nasution Muhammad Lathief Ilhamy , Dharma Budi
Published: August 2024

Tujuan dari penelitian ini adalah untuk mengetahui Pengaruh Financial Inclusion dan Pemahaman Keuangan Terhadap Keputusan menggunakan Perbankan Syariah (Studi Kasus PT. Bank Sumut Kantor Cabang Syariah Medan Ring Road), penelitian ini dilakukan pada karyawan PT. Bank Sumut Kantor Cabang Syariah Medan Ring Road). Jenis penelitian yang digunakan adalah penelitian kuantitatif. Pengambilan sampel menggunakan teknik sampling jenuh, karena peneliti hanya mengambil sampel responden karyawan yang berjumlah 35 responden. Teknik pengumpulan data menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya. Hasil penelitian yang dilakukan menunjukkan bahwa koefisien determinasi (adjusted R square) sebesar 0,641 atau 64,1%. Bahwa Financial Inclusion dan Pemahaman Keuangan secara simultan berpengaruh terhadap Keputusan Menggunakan Perbankan Syariah (Studi Kasus PT. Bank Sumut Kantor Cabang Syariah Medan Ring Road). Financial Inclusion berpengaruh terhadap Keputusan Menggunakan Perbankan
Analisa Kinerja Keuangan Kabupaten Sleman Pada Masa Covid-19
Authors: Harahap Aulia Rahman
Published: August 2024

Penelitian ini bertujuan untuk mengetahui kinerja pengelolaan keuangan daerah Kabupaten Sleman. Jenis penelitian yang dilakukan adalah penelitian deskriptif kuantitatif dengan menggunakan data sekunder. Analisis data yang digunakan adalah menghitung rasio kemandirian keuangan daerah, rasio ketergantungan keuangan daerah, rasio efektivitas pendapatan asli daerah, rasio desentralisasi fiskal, rasio efisiensi pendapatan asli daerah, rasio keserasian, rasio pertumbuhan. Hasil penelitian ini menunjukkan bahwa kinerja keuangan pemerintah kabupaten sleman dilihat dari : (1) rasio kemandirian keuangan daerah pola hubungannya tergolong dalam hubungan instruktif karena rata-rata rasionya 71,67%. (2) rasio ketergantuangan keuangan daerah dapat dikategorikan tingkat ketergantungan rendah karena dibawah 50%. (3) rasio efektivitas pendapatan asli daerah tergolong cukup efektif dengan rata-rata rasio sebesar 108%. (4) rasio desentralisasi fiksal selama 5 tahun mengalami bervariasi naik turun setiap tahunnya hasil rasio desentralisasi masih dibawah 50%. (5) rasio efisiensi pendapatan asli daerah tergolong efisien dengan rata-rata 62%. Penelitian dapat disimpulkan bahwa kinerja keuangan Pemerintah Kabupaten Sleman selama periode sebelum dan selama pandemi COVID-19 (2019-2022) memiliki ciri-ciri sebagai berikut: kemandirian keuangan daerah pada kategori sangat baik, ketergantungan keuangan daerah pada kategori tinggi, efektivitas pendapatan asli daerah pada kategori efektif, desentralisasi fiskal kategori sedang, dan efisiensi pendapatan asli daerah pada kotegori sangat efisien..
Perceptions of color characteristics in new age media: Assessing the digital natives’ viewpoints
Authors: Georgiadou Elissavet , Matsiola Maria , Yannacopoulou Anastasia
Published: August 2024

In contemporary society, where visual content dominates various platforms and media, understanding how Generation Z interprets color is essential for designing effective communication strategies, as this demographic comprises a significant portion of consumers and users in the digital landscape. This research explores the perceptions of color characteristics among Generation Z individuals, focusing specifically on Greek higher education students. The primary aim is to investigate Generation Z’s perception and association of color concepts, especially within digital interfaces, while also discerning potential variations based on gender and platform (desktop vs. mobile). Employing an experimental approach, Generation Z students were tasked with associating concepts with digitally presented colors, enabling a systematic exploration of their color perception. Data collection involves meticulous observation and analysis of participants’ responses to uncover insights into their color preferences and concept associations. The findings reveal intriguing insights into Generation Z’s color preferences and concept associations, highlighting differences from previous generations. In addition, slight variations between genders and more significant differences between desktop and mobile interface data were observed, emphasizing the platform’s influence on color perception. Understanding this demographic’s distinct color preferences allows designers to tailor visual communication strategies effectively. Moreover, considering platform-specific design elements in digital interfaces is vital for optimizing user experience and engagement. This study advances understanding of Generation Z’s nuanced color perceptions, offering insights for designers seeking to resonate with Generation Z audiences in an ever-evolving digital landscape and providing valuable implications for graphic design pedagogy and practice.
Determining beta radiation doses from Y-90 microsphere for the treatment of hepatic tumors by using Monte Carlo and analytical methods
Authors: da Silva Leonardo Pessoa , Trombini Henrique , De Paiva Eduardo
Published: August 2024

The very short range of beta radiation is a potential radiation treatment for tumor, which can preserve sensitive structures. However, due to the limited range of beta radiation, practical dosimetry of beta sources may be a point of concern, and theoretical dosimetry methods play an important role. A resin microsphere loaded with the Yttrium-90 (Y-90) radionuclide can be applied in the radioembolization of hepatic tumors. In this work, we present initial calculations of dose rates around a microsphere loaded with the Y-90 radionuclide uniformly distributed on its exterior surface. Two approaches were used to carry out the estimations: the first one by means of Monte Carlo simulations using the PENELOPE code and the second one by means of the beta-point dose function formalism. A Fortran code was developed to handle with the various quantities necessary to perform the numerical integration of the beta-point dose function. A comparison between results obtained by means of both methods indicated a maximum difference of ~5% up to the 0.3 cm distance from the center of the sphere.
Prevalence and causes of medication transcription errors among hospitalized patients: An observational study and survey of nurses at a faith-based hospital in Cameroon
Authors: Nsutebu Ntani Suh , Noel Sangha Yong Marie
Published: August 2024

Medication errors are a leading cause of death globally; with the burden on resource-limited countries more than double that in high-income countries. Errors can occur at all stages of the medication use process; however, there is limited information on medication transcription errors (MTEs) among hospitalized patients in Africa. This study sought to determine the prevalence and types of MTEs and to assess nurses’ perceptions of the likely causes of MTEs within the pediatric and general wards at a faith-based hospital in Cameroon. A prospective chart review of medication orders transcribed for patients admitted from April 1 to April 30, 2021, was conducted. Data analyzed included patient demographics, prevalence and types of MTEs, medication classes involved in MTEs, and nurse’s perceptions of the causes of MTEs. A total of 578 medication orders were reviewed for 75 patients, of whom 40 (53%) were female, and 30 were admitted to the pediatric ward. The results revealed that 38 MTEs were recorded, with 47% occurring on the medication administration sheet and dispensing cards. The most frequent MTEs were the omission of new and stop medication orders, involved in 28.9% and 26% of all MTEs, respectively. Antibacterials for systemic use were involved in the majority (55.3%) of MTEs. Illegible prescriptions (90.7%), distractions (87.0%), and high workload (77.8%) were ascribed as the most likely causes of MTEs. In conclusion, MTEs are common and pose a potential risk of patient harm in hospitalized patients. The adoption of a computerized provider order entry system could eliminate illegible prescriptions, reduce transcription processes, and alleviate workload, thereby improving patient safety.
Sustainability of specialized healthcare in economies like Jamaica: Overcoming historical constraints
Authors: Ali Amza
Published: August 2024

Small island economies designated as upper-middle-income economies find themselves in the somewhat awkward position of not being viewed as in desperate need of financial support for their healthcare and thus receive severely limited external aid for healthcare. Consequently, countries like Jamaica have had to be self-reliant in funding their health-care systems. This challenge has prompted an early and sustained focus on primary healthcare, recognizing that prevention is better than cure. However, with the success of this strategy and the change in the disease profile from infectious concerns to chronic non-communicable diseases associated with aging, the cost of healthcare has markedly increased. Rapid technological advances in the diagnosis and treatment of specialized conditions have further escalated health-care costs. Funding these increasing health-care costs sustainably is a significant challenge for Jamaica and similarly developed smaller economies, especially given the numerous other demands for scarce funds. One potential solution to this chronic problem is to develop sustainable funding sources within the country, such as through local entrepreneurs and philanthropy. Partnerships for health can be forged, where philanthropic investments play a critical role. This article is the first in a series of two. It explores a relationship between the historical context and the current status of healthcare in Jamaica, which is evaluated in further detail, identifying the existing deficiencies that stem from chronic underinvestment. The second article will discuss the principles of giving, with a focus on philanthropy. Future endeavors will include a formal qualitative study of Jamaica’s wealthiest entrepreneurs to assess their interest in philanthropy and their potential to invest philanthropically in specialized healthcare in Jamaica.
Amphiphobic encapsulation for biodegradable electronics
Authors: Sung Daeun , Lee Yerim , Han Seunghun , Kim Sumin , Jekal Bon , Hong Minki , Jeong Keunhong , Koo Jahyun
Published: August 2024

Biodegradable electronics, capable of degradation and resorption in biological environments, require an encapsulation layer for precise lifetime control to perform versatile sensing and actuation in various clinical scenarios. Recent advances in biodegradable polymer chemistry have enabled the development of photocurable encapsulation of biodegradable electronics. However, challenges, such as nonuniform irradiation and incomplete crosslinking due to the limited penetration depth of the light source, restrict their long-term implantable operation. In this study, a 50-μm layer-by-layer three-dimensional (3D) printing approach was adopted for a photocurable encapsulation layer to enhance the lifetime of biodegradable electronics through predictable and homogeneous crosslinking of the encapsulation material. The waterproof and mechanical properties of the 3D-printed polybutanedithiol 1,3,5-triallyl-1,3,5-triazine-2,4,6(1H,3H,5H)-trione pentenoic anhydride (PBTPA) polymer are analyzed and compared with at-once UV-cured PBTPAs. Our study also investigates the enhanced waterproofing properties of the binary hydrophobic polyanhydride, known for its amphiphobic structure. This structure combines both water-trapping and repulsion mechanisms, supported by a high-density network of hydrogen bonding, that create a barrier against water penetration. The 50-μm layer-by-layer 3D printing approach enables controlled irradiation, thereby improving the lifetime of biodegradable electronics and enhancing their mechanical properties. These advancements broaden the scope of biodegradable electronic applications in various fields.
 
Factors Affecting the Small and Medium Enter-prises Sector that are Related to Industrial De-velopment -A Study on a Sample of Small and Medium Enterprises-
Authors: - Aguida Ibtissam , - Abadi Mohamed
Published: August 2024

This study aims to examine the determinants of the SME sector and their relationship with industrial de-velopment, focusing on a sample of SMEs. At the beginning of the study, the importance of the role of the sector in promoting economic and industrial development was highlighted by addressing the question of how the various determinants affect the ability of SMEs to achieve industrial development. The objec-tives of the research were to analyze these determinants and assess their impact on industrial develop-ment.
A questionnaire was distributed to the selected sample of SMEs and the data was analyzed using SPSS software. Then we analyzed the data using SPSS software to get accurate results.
Finally, the study showed that these determinants affect the growth of SMEs which has a positive im-pact on achieving industrial development. The study concluded with recommendations that include in-creasing financial support, vocational training, and improving infrastructure to support SMEs to enhance their growth.
Energy Harvesting IoT Devices
Authors: - Aninda Nandy
Published: August 2024

The rapid expansion of the Internet of Things (IoT) has sparked significant interest in the development of low-power wireless sensors, now essential components of loT systems. These sensors are seamlessly integrated into various sectors, including transportation, energy management, infrastructure, smart buildings, environmental monitoring, healthcare, defence, manufacturing, and production. Ensuring the long-term sustainability of lot devices is crucial from the outset of design and implementation. Traditionally, wireless sensors have relied on batteries for power, despite their cost-effectiveness. However, battery reliance can lead to limitations such as shortened lifespan and compromised network performance. Energy Harvesting (EH) technology emerges as a promising, environmentally friendly alternative. EH not only extends sensor lifespans but also has the potential to entirely replace battery power in certain cases. Additionally, EH offers economic and practical advantages by optimizing energy utilization and reducing network maintenance costs. This review examines recent advancements in energy harvesting techniques tailored for lot applications. Through case studies, two EH techniques are demonstrated to illustrate their effectiveness. However, significant research challenges remain to enable the widespread deployment of energy harvesting solutions in loT environments. These challenges include enhancing energy conversion efficiency, seamless integration of EH with lot systems, and adaptation of EH technology to diverse application scenarios. Overcoming these hurdles holds the promise of revolutionizing the sustainability and efficiency of lot deployments across various sectors.
Implementation of Constant Frequency Parallel Tuned Resonant DC-DC Converter Design for Solar Energy
Authors: - Chan Myae Aung , - Ei Mon , - Than Than Htike , - Hla Myo Tun
Published: August 2024

The constructed DC-DC converter are power electronic circuit that converts a dc voltage to a different dc voltage level, often providing a regulated output voltage. Buck-boost converters make it possible to efficiently convert a dc voltage to either a lower or higher voltage. Buck-boost converter are especially useful for PV maximum power tracking purpose, where the objective is to draw maximum possible power from solar panels at all time, regardless of the load. This paper analyzes and describes step by step the process of designing and construction of high efficiency low ripple voltage buck-boost DC-DC converter for solar energy. The input voltage (5V-20V) can be changed a regulated voltage (12V). ISIS simulation results provided strong evidences about the high efficiency, minimum ripple voltage, high accuracy, and the usefulness of the system.
To Study the Importance of Scientific Attitude in Teachers-students to Enhance Academic Performance
Authors: - Anjali Ganbhadur , - Shaikh firoj faruk
Published: August 2024

Attitudes change in different situations. A person with a scientific attitude feels that compared to other people, he easily adapts to a distributed society. He will be helpful in maintaining the peace of other people and likewise the nation will be able to develop smoothly. We have many problems such as pollution, population explosion, lack of energy, unemployment; poverty etc. Education is a weapon that can never solve such problems. A scientific attitude can be cultivated through education. A scientific attitude is essential for the progress of a nation. A scientific attitude helps an individual to form a vision of a better life, to give meaning to life and teaches to do every work systematically. A scientific attitude is like a foundation for all areas of life, so you must participate in it. Evaluation is a process that can change teaching techniques. The evaluation introduces the real condition of the students/teachers and also the importance of the learning process and improves learning success. If we want to think about the formation of scientific attitudes in students/teachers, we should also know the level of those scientific attitudes. So the researcher chose this topic for research.
Asset Creation and Management Through MGNREGA : A Case Study of Ganjam District
Authors: - Subhransu Sekhar Pani
Published: August 2024

One of the central features of MGNREGA is its focus on asset creation, benefiting both individuals and communities. The program allows for participatory decision-making, empowering communities to choose works that directly address their needs. The Act's on-going amendments expand the range of permissible activities and grant states flexibility to undertake location-specific projects. However, a key challenge lies in ensuring the completed works transition effectively into sustainable and productive assets. While technical aspects present hurdles, it's ultimately the beneficiaries' use and perception that determine whether a project becomes a true asset. This study investigates the technical quality and agricultural-economic impact of MGNREGA's "Water Conservation and Rejuvenation of Water Bodies" category (category A) in Ganjam district, Odisha, a region prone to both drought and migration.**
Microbial and Qualitative Analysis of Green chutney sample of street foods in selected areas of Pune
Authors: - Shraddha Belambe , - Ankita Uchake
Published: August 2024

The present research work was done to find out the presence of total microbial count and coliform count from the Green Chutney samples collected from street vendors of different places in Pune City, Maharashtra
Understanding the Legal and Policy Challenges Faced by Transgender Individuals in Kerala
Authors: - Mrs. Jayalakshmi. L.
Published: August 2024

Kerala has been recognized for its progressive social policies and has been at the forefront of gender rights movements in India. However, despite the strides made in the area of gender equality, the transgender community continues to face significant legal and policy challenges in the state. These challenges range from societal stigmatization to exclusion from basic services, such as healthcare and education. In this study, we take a closer look at the specific legal and policy barriers faced by transgender individuals in Kerala. We examine the gaps in existing legislation and highlight the need for more comprehensive policies to ensure that the transgender community in Kerala is not left behind in the journey towards equal rights and opportunities.
Self-employment Programs in Morocco
Authors: - Zeinabou Amadou Elhadji Hamadou
Published: August 2024

it aims to provide an overview study about some programs related to autonomous work
Hypertension Awareness, Its Prevalence and Associated Risk Factors among Adults Attending a Rural Primary Health Facility in Buhweju District
Authors: - Muhinduka Solomon , - Gershom Atukunda , - Katushabe Eve
Published: August 2024

This study aimed to assess the prevalence, level of awareness of hypertension and associated factors among adults attending in Buhweju District. This was a facility based cross-sectional study that employed quantitative approach of data collection among 350 adults that were consecutively enrolled. Bivariate and multivariate logistic regression were used to assess the associated risk factors of HTN. The factors associated with hypertension were abnormal BMI (aOR = 0.5, 95% CI: 0.2-0.7, p < 0.001), advanced age (aOR = 0.3, 95% CI: 0.1-0.8, p< 0.001), family history of hypertension (aOR = 0.4, 95% CI: 0.2-0.6, p = 0.001) and lack of prior hypertension checkup (aOR= 3.7, 95% CI: 2.5-7.3, p < 0.001). The prevalence of HTN was generally higher than the national average although the level of awareness of HTN was high. The findings points out to the need for health care professionals to improve HTN screening and management.
Appraisal of Land Use and Road Network of Master Plan Bathinda (2009-2031)
Authors: - Beant Singh , - Priyanka Malhotra
Published: August 2024

A master plan is a dynamic long-term planning document that provides a conceptual layout to guide future growth and development. Master planning is about making the connection between buildings, social settings, and their surrounding environments. A Master Plan includes analysis, recommendations, and proposals for a site’s population, economy, housing, transportation, Community Facilities, and land-use. The master plan consists of future directions of development, policy and implantation of the same. It sets out how a particular area can develop and redevelop into the future. A high-level plan intended to set out objectives and strategies to manage development and change over time. A process that defines what is important about a place and how its character and quality can be conserved, improved and enhanced. Master plans can have an important role in determining the shape of the urban environment. Master Plans generally prepared for 20 years of the horizon period. The Master Plans in Punjab are prepared and published by the Government of Punjab and comes into operation under section 75 of the Punjab Regional and Town Planning and Development Act, 1995(Amended 2006). Department of Town & Country Planning Punjab prepared Master Plan Bathinda (2009-2031) for LPA Bathinda in 2009.
Owing to the city's explosive growth, a Master Plan was necessary to direct and regulate the city's future development. Following the implementation of Master Plan Bathinda, it will be necessary to ascertain whether the land uses specified in the Master Plan and the actual ground conditions are compatible or meet URDPFI standards. It's also important to determine whether the Master Plan is guiding development in the LPA Bathinda area in accordance with its guidelines. In order to determine whether the proposals provided in the plan meet standards and requirements, it is also necessary to study the Road Network Plan. Therefore, an assessment study that puts people's needs and current problems in the context of a master plan is necessary. The objective of my research is to analyze the Land Use and Road Network Plan of Master Plan Bathinda (2009-2031) and its ground reality in terms of issues & its future outlook.
A Lifeline for Language: ‘Pahru’ Magazine’s Role in the Revitalization of Kumauni Culture and Education
Authors: - Mayank Kumar Pant , - Akansha Joshi
Published: August 2024

This research paper examines the role of 'Pahru', a Kumauni language magazine in revitalizing the Kumauni language and culture through its editorial insights and strategic initiatives. 'Pahru,' founded by Dr. Hayat Singh Rawat under the NGO 'Kumauni Bhasha, Sahitya Aewam Sanskriti Prachaar Samiti' in 2008, is the oldest and largest circulating monthly magazine in the Kumauni language in India. The magazine's primary objective is to promote the Kumauni language, introduce new literary genres, and advocate for its inclusion in the 8th Schedule of the Indian Constitution and the school curriculum in Uttarakhand.

The study employs a qualitative approach, focusing on an in-depth interview with Dr. Rawat, the editor, to explore the historical and cultural significance of 'Pahru,' its contemporary challenges, and future visions. Dr Rawat's extensive educational background and contributions to Hindi and Kumauni literature underscore his commitment to preserving and promoting the Kumauni language. Through his editorial strategies, 'Pahru' publishes diverse genres, standardises the language while maintaining its dialectical nuances, and nurtures local literary talent.

The findings reveal that 'Pahru' has significantly impacted its readers, fostering a sense of belonging and revitalising their connection to Kumauni heritage. However, the magazine faces financial sustainability challenges, primarily relying on decreasing advertisement revenue. Dr Rawat's efforts to secure funding through innovative strategies such as custodian memberships and reader appeals are highlighted. The study emphasises the critical role of regional language publications like 'Pahru' in cultural preservation, community engagement, and educational advocacy.

By exploring themes of language revitalisation, community engagement, and financial sustainability, the research contributes to the understanding of regional media's role in promoting cultural heritage and linguistic vitality. The insights from Dr. Rawat offer a rich foundation for ongoing research into the societal and educational impacts of regional language publications.
Water Balance and Water Treatment Process Analysis in Water Control for Environmental Performance Assessment (Case Study at Jakarta, Indonesia)
Authors: - Hadranus Purwo Nugroho , - Jenni Ria Rajagukguk , - Herwanto
Published: August 2024

This study is focused on analyzing the water balance and water treatment process at the Water Treatment Plant (WTP) PT XYZ, with a specific emphasis on the Environmental Performance Assessment Program (PROPER KLHK). Employing an ex post facto experimental method with a 2x2 factorial design, the study seeks to evaluate how water management methods and managerial skills impact environmental performance. Through field observations, interviews, questionnaires, and analysis of documents and WTP technical reports, the data collection process was comprehensive. The results underscore the significant influence of the interaction between water management methods and managerial skills on WTP environmental performance. Additionally, the study identifies key areas for improvement and offers recommendations to bolster the sustainability of water management at PT XYZ. These insights serve as a valuable roadmap for the development of more efficacious and environmentally responsible water management strategies in the future.
Assessment of Germination of Plukenetia volubilis L. (SACHA INCHI)
Authors: - Liyana Afiqah binti Abd Rahman , - Nor Hanizan binti Usaizan
Published: August 2024

Plukenetia volubilis L. is an Amazon species commonly known as sacha inchi, considered a high agro-industrial potential plant due to high nutritional values. Despite some published propagation studies of sacha inchi, to the best of our knowledge, there is little information about its dormancy especially in Malaysia. Thus, this study aimed to assess seed germination of sacha inchi. The germination test used four different treatments: acid scarification, mechanical scarification, an overnight soak in water, and hot water. Two different scarification methods were conducted using sulphuric acid with a concentration of 20% (98.08g/mol) and mechanical scarification using sandpaper (grade 80) sanding gently about 30 sec to 1 min. Hot water treatment was done by soaking the seeds in 82ºC of hot water until the temperature drops to room temperature and control treatment, an overnight soak in water. In this study, the best way to break the seed dormancy of Plukenetia volubilis L. was by using mechanical scarification (64% germinated seeds) to promote germination and considered a feasible method.
Evolving Women Empowerment of Emerging Trends and Innovations in Self-Help Groups with reference to Kalyana Karnataka
Authors: - Shivaleela S W
Published: August 2024

Abstract:
This study examines the emerging trends and innovations in self-help groups (SHGs) in Kalyana Karnataka, India. It focuses on recent developments in group structure, technology adoption, financial inclusion strategies, and social impact. Through a mixed-methods approach, the research analyzes how these innovations are shaping the effectiveness and reach of SHGs in addressing poverty, empowering women, and fostering rural development. The findings highlight the growing role of digital technologies, microfinance initiatives, and skill development programs in enhancing the impact of SHGs in Karnataka's diverse socio-economic landscape.
Artificial Intelligence for Teacher Education and Its Utility in Human Civilization
Authors: - Sumana Hazra
Published: August 2024

The paper intends to explore the utilization of artificial intelligence in teacher training programme and its impact on human civilization. This paper also discusses about the vital role of artificial intelligence in education sector as well as the importance of artificial intelligence in human civilization. Artificial intelligence has the potential to revolutionize the education system, promising a better future for humanity. Many educational institutions are already employing different educational software to enhance the skills of the learners. Additionally, artificial intelligence aids in reducing the workload of teachers and administrators, handling both simple and complex tasks efficiently within a very short period of time.
Formulation and Evaluation of Polyherbal Cream for Skin Revitalization
Authors: - Swati S. Mishra , - Durgeshvari H. Raulji , - Shreya P. Gohel , - Suresh Jain
Published: August 2024

Herbal cosmetics are products formulated with permissible cosmetic ingredients, augmented by herbal extracts to deliver specific cosmetic benefits. This Polyherbal cream focuses on revitalizing skin, enhancing its youthful appearance by improving natural glow and combating aging through antioxidant properties. Skin aging results from a combination of physiological changes and environment factors, including UV radiation-induced oxidative damage, leading to collagen breakdown and skin imperfections like wrinkles and dark spots. To address these issues, medicinal plants like Vitis vinifera (Grape) and Daucus carota (Carrot) were chosen for their antioxidant-rich extracts. These extracts were evaluated for their ability to scavenge free radicals, essential for formulating effective anti-aging creams. The Polyherbal cream Formulations, incorporating these extracts, demonstrated significant antioxidant activity suggesting their potential to combat skin aging effectively.
The Impact of Television Advertisements on Children's Behaviour: A Survey-Based Study
Authors: - Pallavi Pitla
Published: August 2024

This research paper, “The Impact of television advertisements on children's behaviour” explores the impact of TV ads on children’s behaviour and evaluates the perception of these ads by various demographic groups. This research is a survey-based study. The survey questionnaire is designed to focus on demographics of the respondents, their TV viewing habits, perception of children in TV ads, and how these ads influence children’s behaviour. This research intends to give insights on how children are portrayed in Television ads and how such portrayals affect them. The role of parental controls and their opinions in regard to children’s exposure to TV ads is also been examined in this study.
Effect of Defense and Offense Skill Training on Selected Motor Fitness Variables among Inter School Boys Volleyball Players
Authors: - B BALABARANIDHARAN , - K SENTHILKUMAR
Published: August 2024

The purpose of the present study was to find out the effect of defense and offense skill training on selected motor fitness variables among interschool boys volleyball players. To achieve the purpose of the study, interschool boys volleyball players were selected from Vani Vidyalayam School, K.K. Nagar, Chennai. The subject’s age between 15 to 17 years. The selected subjects were divided into three equal groups consisting of twenty volleyball players each, namely experimental group I, experimental group II, and control group. The experimental group I underwent a defense skill training program for twelve weeks. The Experimental Group II underwent an offense skill training program for twelve weeks. The control group was not participating in any training during the study. Agility, explosive power, and speed were taken as criteria variables in this study. The pre-test and post-test scores were subjected to statistical analysis of covariance (ANCOVA) to find out the significance of the mean differences. Scheffe’s post hoc analysis was used whenever the F-ratio was found to be significant for the adjusted test. In all cases, a significance level of 0.05 was adopted to test the hypotheses. The result showed that significant differences were found on the criterion variables. The difference is found due to defense and offense skill training given to the experimental group on agility, explosive power, and speed when compared to the control group.
An Exploration of the Psychological Impact of Instagram Marketing by Fashion, Beauty and Diet Brands on Eating Disorders
Authors: - Saanvee Kansal
Published: August 2024

The rise of social media platforms such as Instagram, used by global audiences and brands across several industries, including fashion, beauty & skincare, and diet, for the purpose of social media marketing, is undeniable. The problem, however, is that many of these brands post content communicating unrealistic and incorrect ideals regarding how people should look. This can be greatly triggering from a psychological perspective. This research paper specifically aims to analyze how the themes communicated in social media marketing on Instagram by brands in the aforementioned industries are capable of triggering eating disorders. The analysis is conducted through the application of relevant psychological theories and concepts.