bluuebunny/crossref_metadata_2025 huggingface dataset:
SEARCH OF ALTERNATIVE BIOMARKERS FOR COLORECTAL CANCER SCREENING TAKING INTO ACCOUNT THE CURRENT RECOMMENDATIONS OF THE EUROPEAN SOCIETY OF MEDICAL ONCOLOGY
Authors: Savvi S. O. , Zamyatin D. P. , Zamyatin P. M. , Novikov E. A. , Zhydetskyi V. V. , Rudenko S. S. , Nikulin R. V. , Bityak S. Yu. , Pyrogova Z. A.
Published: June 2024

Introduction. The work considers new approaches to the development of modern alternative methods of detecting colorectal cancer (CRC), which are based on the recommendations of the European Society of Medical Oncology (ESMO) at the current stage.
The purpose review of modern foreign sources of literature with laboratory achievements regarding the development of new alternative diagnostic methods of screening CRC.
SURGICAL TREATMENT OF ACUTE VARICOTHROMBO-PHLEBITIS OF THE GREAT SAPHENOUS VEIN WITH A THROMBUS HEAD FLOATING I NTO THE LUMEN OF THE DEEP VEIN WITH ITS SUBOCCLUSION, ACCORDING TO THE RESULTS OF ULTRASOUND DIAGNOSTICS OF THE VEINS OF THE LOWER EXTREMITIES
Authors: Novikova A. A. , Babinkina I. B. , Babinkina G. P.
Published: June 2024

Summary. Purpose of research. To show a rare variant of the clinical course of acute varicothrombophlebitis (AVT) in the basin of the great saphenous vein (GSV). To analyse the anamnestic data, symptoms, clinical manifestations, preoperative diagnosis, features of surgical intervention, and postoperative management in a patient with acute varicothrombophlebitis (AVT), who had a complication in the form of a floating thrombus head passing from the trunk of the VCF into the lumen of the common femoral vein (CfV) with spread along the external iliac vein (EIFV) with subocclusion of its lumen.
Materials and methods. The article analyses a case of complicated course of acute varicothrombophlebitis in the basin of the VCF, which had a complication in the form of a floating thrombus head moving from the trunk of the VCF into the lumen of the common femoral vein (CFV) with spread along the external iliac vein (EIFV) with subocclusion of its lumen. This conclusion was detected only after performing urgent ultrasound Dopplerography (USDG) of the superficial and deep veins of the lower extremity.
Research results and discussion. The patient had a history of complaints, namely, redness, compaction, pain and swelling along the left side of the IVC trunk, which appeared several days before admission to the hospital with negative dynamics during this time in the form of spreading changes along the limb to its upper parts. She sought a consultation with a vascular surgeon. A thorough medical history and an urgent ultrasound examination of the lower extremity veins allowed us to diagnose the patient with complicated acute varicothrombophlebitis. She was admitted urgently with acute varicothrombophlebitis, as well as signs of edema and lymphostasis of the soft tissues of the lower leg and thigh, which increased over time. The course of surgical treatment was predicted, and thrombectomy from the external iliac and common femoral vein and left crossectomy were performed. The patient’s condition improved and she was discharged from the hospital.
Conclusions. Patients with varicose veins of the lower extremities should be monitored and treated by specialist vascular surgeons. Careful history taking in this group of patients and emergency ultrasound Doppler of the lower extremities allowed us to establish the correct diagnosis in the preoperative period. Specialists’ understanding of the possibilities of ultrasound Doppler ultrasound of the veins of the lower extremities, as well as compliance with the full examination protocol for ultrasound Doppler veins, allows us to provide detailed information to determine the most effective treatment tactics and prevent complications of the disease.
IMMUNOCORRECTIVE THERAPY IN THE COMPLEX TREATMENT OF SURGICAL FORMS OF ERYSIPELAS
Authors: Shapoval S. D. , Vasylevska L. A.
Published: June 2024

Abstract. Goal. To find out the effectiveness of immunomodulating and immunostimulating therapy in the complex treatment of patients with surgical forms of erysipelas.
Materials and methods. Retrospectively and prospectively analyzed 236 disease histories of patients who received inpatient treatment in the center of purulent-septic surgery of KNP “City Hospital No. 3” in Zaporizhzhia for the period 2016-2022. Objective. To find out the effectiveness of immunomodulatory and immunostimulatory therapy in the complex treatment of patients with surgical forms of erysipelas.
The results. We did not detect disorders in the cellular and humoral links of immunity in patients with the erythematous form of hysteria. The formula of immune disorders in patients with bullous and phlegmonous forms of hysteria was as follows: CD3 + 1, CD4-1, CD8-1, CD16-2, CD22-1, which indicated a first-degree immune disorder. The formula of immune disorders in necrotic patients was as follows: CD3- 2, CD4-2, CD8-1, CD16-2, CD22-1, which indicated III degree of immune disorders.
Conclusion. The appointment of erbisol-extra and laferon in destructive forms of erysipelas is pathogenetically justified and can be used in the system of complex treatment.
OPTIMIZATION OF TREATMENT TACTICS OF I NFLAMMATION FRACTURESWITH CRITICAL BONE DEFECTS COMPLICATED BY LOCAL SEPTIC MANIFESTATIONS
Authors: Shmagoy V. L. , Lobach S. I. , Ryzhkov B. S.
Published: June 2024

Resume. Introduction. The use of modern means of killing manpower in most armies, in particular during the war in Ukraine, led to a significant increase in the severity of combat injuries to the limbs, increased the frequency and volume of multiple and combined injuries. Fire bone fractures (AFF) are quite complex from the point of view of biomechanics and pathophysiological reactions of a traumatic disease, mostly due to the loss of the regenerative potential of bone tissue due to the formation of volumetric bone defects. The consequence of such injuries is a high percentage of disability, a large number of complications, which is why there is a need to improve approaches to treatment.
Purpose — сonducting an analysis, identifying the main causes of complications and developing an algorithm of actions in the treatment of post-traumatic infected bone defects of critical sizes.
Materials and methods. The study included 24 patients with critical infected bone defects from 89 victims with bone defects received as a result of combat injuries, who were treated at the «Dobrobut» MC during the period 2022-23. The average age of the victims was (33±3) years (from 23 to 64 years), the period of treatment of patients is from 5.5 to 12 months (8 months on average). The vast majority of victims were men, 23 (96 %), women – 1 (4 %).
Research results. In 22 patients who chose the treatment program according to the Masqulette method, the technique of temporary filling of wounds with spacer PMMA with gentamicin was used, filling the cavity in full volume or in the form of balls-beads in cases where there was no need for an additional support function. The second stage of bone plasty of defects was performed only after regression of infectious and inflammatory processes in the affected area, closure of the soft tissue defect, and normalization of general clinical test results.
Conclusions. The primary task in the case of gunshot fractures is the assessment of tissue viability, adequate necrosequestrectomy and staged treatment of wounds, which prevents purulent-infectious complications and reduces the volume of secondary injuries, as well as makes it possible to accelerate the restoration of the supporting and mobile functions of the musculoskeletal system.
Influence of Social Media Complaints on Customer Service Quality Amongst Selected Banks in Lagos state, Nigeria
Authors: Ezurike Nduneche
Published: June 2024

Financial institutions are increasingly leveraging social media not only for customer interaction but also for managing their daily operations. In the banking sector, the utilization of social media for addressing customer complaints is rapidly gaining traction. Consequently, customers are increasingly embracing social media platforms due to their ability to provide prompt responses to their inquiries and complaints. This study seeks to examine the influence of social media complaints on customer service quality among selected banks in Lagos state, Nigeria. The study was anchored on the Service Recovery Paradox, while the descriptive survey research design was adopted in this study. The Topman’s formula for unknown population was used to calculate a sample size of 250 respondents and the available sampling technique was used to select respondents sampled for this study. Findings revealed that majority of the respondents sampled for this study utilize social media extensively to voice their concerns or complaints about banking services. Findings further revealed that a substantial proportion of respondents sampled for this study believes that banks effectively respond to customer complaints raised via social media platforms. The study recommends that banks should provide comprehensive training to customer service representatives to equip them with the skills and knowledge necessary to effectively handle complaints and resolve issues raised on social media platforms.
Relationship between Place strategy and Organizational Performance of Maize Seed Companies in Kenya
Authors: Jelimo Nancy , Jemaiyo Beatrice , Nyiva Mary
Published: June 2024

The main purpose of the study was to evaluate relationship between place strategy and organizational performance of maize seed companies in Kenya. The study was guided by Marketing Mix Theory. This study adopted correlational research design. The sample size was 286 respondents (114 Marketing & 172 Sales officers). Data collection instrument was questionnaires. The data collected was analyzed using descriptive and inferential statistics. The study results showed that place strategy has a positive and statistically significant effect on organizational performance of maize seed companies in Kenya with (r=0.674; p<0.05). In conclusion Maize seed companies in Kenya use place strategy to improve organizational performance. Most of the maize seed company’s stores are strategically located to ensure consumers can easily access and purchase company products. The study recommends that the Ministry of Agriculture restructure maize seed distribution retail stores, as many of these stores are located far from local customers.
Assessment of Religious Organisations’ Corporate Social Responsibility During the COVID-19 Lockdown in the South-South Nigeria
Authors: Akpan Etop Okon , Umoren Philomena Effiong , Mboho Mbuk
Published: June 2024

This study was designed to assess religious organisation’s corporate social responsibility efforts and the expectations of their members during the COVID-19 lockdown in the South-South Nigeria. The objectives of this study, among others, were find out the expectations of religious organisations and their corporate social responsibility in conflict/emergency situations. It was hypothesised that the corporate social responsibility initiatives of religious organisations had a positive influence on their corporate image and there is a significant relationship between the corporate social responsibility of religious organisations in South-South Nigeria, during the lockdown and the new membership enrolment. The Hypotheses were tested using the using the Cronbach Alpha on Statistical Packages for Social Science. The study adopted the Stakeholders, System theories as it theoretical bases. The descriptive survey research method was adopted with the questionnaire as the research instrument. The South-South region of Nigeria constituted the population of the study while a simple size of 400 respondents from the Taro Yamane formula were selected. However, 381 questionnaire were returned and certified as appropriate for the study. The study adopted the proportional sampling techniques. The findings of the study revealed that a majority of the respondents (57) percent received assistance from various religious organisations during the lockdown though there were significant disparities in their areas of interest. The study concluded that the CRS initiatives of the religious organisation positively influenced their images and fostered a sense of care and compassion which led to new member enrolment. It was thus recommended among others that religious organisations should improve the timeliness of their support during emergencies while such initiatives should be carried out with more transparency.
A Number of Complicated Aspects of Religious Life in Vietnam Today and Suggested Regulation Policies
Authors: Duc Tran Minh
Published: June 2024

Religion, at any time, is a sensitive issue that attracts the attention of domestic and international public opinion. Taking advantage of this reality, hostile foreign forces have sabotaged Vietnam in recent years by publishing false reports about religious freedom in Vietnam through a one-sided, unilateral, and inconsiderate approach to information. The article makes contribution in analyzing the actual situation of some tricks that have been and are being exploited by hostile forces and extremist elements in religious issues to sabotage the Party and State of Vietnam such as: taking advantage of religious evangelism among ethnic minorities to form separatist ideology and extreme nationalism; distorting religious policy to interfere in internal politics and bargaining in Vietnam's foreign relations; religiousization of political, economic, and social issues; taking advantage of limitations in implementing ethnic and religious policies of the Party and State of Vietnam; taking advantage of land issues related to religious facilities; taking advantage of social networks and international forums; taking advantage of social charity activities, etc. The article further mentions several possible policy solutions to make adjustment to the above religious complications in the coming time.
Compilación de Investigaciones en Ciencias de la Salud: Mentalidad y Salud Vol. 1 Núm. 10
Authors: Ortega Rolando
Published: June 2024

Este prólogo presenta el Libro de Compilación de Investigaciones en Ciencias de la Salud: Mentalidad y Salud, formado por varios capítulos de investigación.Destaca la colaboración de expertos y profesionales comprometidos con la mejora de la salud. Cada capítulo revela hallazgos y descubrimientos en diferentes áreas, desde medicina clínica hasta salud pública, psicología y nutrición. Refleja la complejidad y multidimensionalidad de las ciencias de la salud. Destaca la interconexión entre los capítulos y su importancia para comprender los desafíos y avances en el campo. El libro aborda estudios, análisis de casos, avances tecnológicos y reflexiones éticas. Destaca la colaboración entre los autores y la sinergia de conocimientos. Es una guía indispensable para explorar el cuidado de la salud y buscar soluciones innovadoras. Es un tributo a la pasión y dedicación de los investigadores y profesionales en el campo de la salud. Invita a explorar los avances y desafíos en constante cambio. Es una herramienta valiosa para mejorar la salud y el bienestar a nivel individual y comunitario. Ofrece una brújula para orientarse hacia una vida más saludable y plena.
RETRACTION NOTICE: Innovative marketing strategies in dentistry: The potential of the doll as a brand image
Authors: Farje Gallardo Carlos Alberto , Chávez Milla Julio Mariano , Carhuas Peña Lida Inés , Gonzales Paco Edwin , Coronel-Zubiate Franz Tito
Published: June 2024

Retraction note: Farje Gallardo, C. A., Chávez Milla. J. M., Carhuas Peña, L. I., Gonzales Paco, E., & Coronel Zubiate, F. T. (2023). Innovative marketing strategies in dentistry:  The potential of the doll as a brand image. TECHNO REVIEW. International Technology, Science and Society Review Revista Internacional De Tecnología, Ciencia Y Sociedad, 15(1), 141–149. https://doi.org/10.37467/revtechno.v15.5095
The Editorial Office of Eurasia Academic Publishing Group has retracted this article. An investigation carried out by our Research Integrity Department has found a group of articles, among which this one is found, that are not within the thematic scope of the journal. We believe that the editorial process was manipulated and, furthermore, acceptance decisions were made under possibly inappropriate peer review.
RETRACTION NOTICE: Development of research skills and formative research in higher education
Authors: Mazuelos Chávez Eliana , Aguayo Polar Víctor Hugo , Ticona Arapa Clady
Published: June 2024

Retraction note: Mazuelos Chávez, E., Aguayo Polar, V. H., & Ticona Arapa C. (2023). Development of research skills and formative research in higher education. TECHNO REVIEW. International Technology, Science and Society Review Revista Internacional De Tecnología, Ciencia Y Sociedad, 15(1), 193–201. https://doi.org/10.37467/revtechno.v15.5100
The Editorial Office of Eurasia Academic Publishing Group has retracted this article. An investigation carried out by our Research Integrity Department has found a group of articles, among which this one is found, that are not within the thematic scope of the journal. We believe that the editorial process was manipulated and, furthermore, acceptance decisions were made under possibly inappropriate peer review.
NUGGET TABIW SEBAGAI PRODUK PEMBERIAN MAKANAN TAMBAHAN (PMT) BAGI BALITA DI DESA PATALAGAN
Authors: Erni Ratna Suminar  , Wiwin Widayanti  , Denada Garbella  , Aini Zarqo Liling , Siti Arum A Sulastri  , Mardhatillah  , Uswatun Hasanah
Published: June 2024

Kurangnya kesadaran akan ketepatan pemberian makanan untuk memenuhi gizi balita merupakan salah satu penyebab stunting. Padahal, pemberian makanan tambahan yang tepat sangat penting untuk kesehatan balita yang berguna untuk tumbuh kembang anak sesuai usianya. Tujuan dari pengabdiaan masyarakat ini adalah memberikan edukasi dan pemahaman terhadap ibu yang mempunyai bayi dan balita akan pentingnya Pemberian Makanan Tambahan (PMT) disertai dengan demonstrasi pembuatan produk Nugget Tabiw yang merupakan produk PMT yang sehat dan mudah dibuat.  Metode pelaksanaan kegiatan berupa penyuluhan atau edukasi mengenai pentingnya pembuatan makanan tambahan disertai dengan demonstrasi pembuatan produk PMT berupa Nugget Tabiw yang diikuti oleh 20 ibu yang mempunyai bayi dan balita yang berkunjung di posyandu bulan Januari 2024 di Rukun Warga 01 Desa Patalagan Kecamatan Pancalang Kabupaten Kuningan. Nugget Tabiw merupakan produk PMT yang dibuat dengan menggunakan campuran tahu, bihun, wortel dan telur. Hasil dari kegiatan pengabdian kepada masyarakat yaitu peningkatan pengetahuan tentang pemberian makanan sesuai usia pada anak dan peningkatan keterampilan ibu bayi dan balita mengenai cara pembuatan   PMT berupa Nugget Tabiw sebagai makanan tambahan sebagai upaya untuk memenuhi gizi balita di Desa Patalagan. Kesimpulan dari pengabdian masyarakat ini adalah didapatkan masyarakat dengan peningkatan pengetahuan ibu bayi dan balita mengenai ketepatan pemberian makanan untuk memenuhi gizi balita.
Kata kunci: Edukasi, PMT, Nugget, Stunting, Desa Patalagan
A colourful consequence: The curious case of cefdinir and iron-containing supplements interaction in pediatric otitis media treatment
Authors: Alotaibi Ghallab , AlOmeir Othman
Published: June 2024

Otitis media (OM) is a common infection of the middle ear that often affects young children. Cefdinir, a third-generation cephalosporin, is commonly prescribed to effectively treat OM. However, when Cefdinir is co-administering with iron-containing formulations, it can potentially result in the appearance of bloody-coloured stool. We presented a 10-month-old male infant who was admitted to the emergency after experiencing reddish-coloured stool while on Cefdinir and a multivitamin-containing iron formulation three days prior to the visit. During the physical examination, all vital signs were normal, and blood tests revealed no abnormalities. Upon consultation with a drug information specialist, it was determined that the interaction between Cefdinir and iron was the likely cause, and parents were advised to discontinue the use of the antibiotic agent.
Análise de vigas treliçadas de aço para aplicação em pontes
Authors: Criado Tayla Castilho , Bertolino Júnior Renato , Melges José Luiz Pinheiro
Published: June 2024

As vigas treliçadas modulares em aço são alternativas eficientes quando é necessário vencer grandes vãos na construção de pontes. Geralmente são empregadas em pontes com sistema estrutural em viga, tanto para pontes rodoviárias como ferroviárias. Em muitos casos, existe a possibilidade das treliças serem modulares, permitindo uma rápida construção ou reconstrução, em situações de tragédias naturais, visto que seus módulos são produzidos antecipadamente em fábrica. Assim, o presente trabalho tem como objetivo efetuar a análise estrutural das vigas treliçadas de uma ponte modular rodoviária, com módulos de 1,5 metros de comprimento, considerando nas treliças as diagonais em forma de “K” e em forma de “LOSANGO”, ambas consideradas bi- apoiadas, com vãos de 12 metros e 18 metros. Além disso, foi realizado o dimensionamento das barras da treliça, de acordo com a melhor disposição das diagonais quanto à distribuição dos esforços. O estudo foi realizado considerando-se as ações permanentes e variáveis de acordo com as normas brasileiras e o dimensionamento dos elementos estruturais baseou-se na NBR 8800:2008. Os resultados obtidos na análise numérica foram comparados com os obtidos no ensaio da viga treliçada realizado no Laboratório de Engenharia Civil- NEPAE. Dessa forma, concluiu-se que as distribuições dos esforços variam de acordo com a disposição das diagonais da treliça, isto é, na treliça do tipo “LOSANGO”, a influência dos esforços nesses elementos é maior do que na treliça com diagonais na forma de “K”. E assim, a opção de treliça a ser utilizada consiste em nas diagonais e nos montantes dispostos na forma de “K, a qual foi utilizada para o dimensionamento. Quanto as deformações e deslocamentos, a estrutura presentou um comportamento esperado, visto que as deformações condizem com as forças que eram recebidas por cada barra e que, cada uma dessas forças é sempre inferior à resistência do perfil utilizado para dimensionamento. Conclui-se que a estrutura não atingiu aos estados limites últimos e de serviço e o seu comportamento foi satisfatório diante dos esforços a qual foi submetida.
Analysis of Barriers to Sustainable Supply Chain Implementation Using DEMATEL and ISM Integration
Authors: Kuswara Ramadana Esa , Ernawati Dira , Nugraha Isna
Published: June 2024

CV. XYZ found barriers that could hinder the implementation of a sustainable supply chain in the company. However, the company does not have a resolution method for determining the priority barriers that most influence the implementation. The aim of this research is to determine the barriers that influence the implementation of a sustainable supply chain. Settlement is carried out using the DEMATEL-ISM method. The research results show that the most influential barriers are lack of regulation and guidance from the government (A9) and high initial investment (A1). Because in the DEMATEL-ISM integration, these two factors were found to be located at the lowest level, which is the level with the most influential barriers, which are the main drivers. As a result, companies need to prioritize lack of regulation and guidance from the government and high initial investment as a basis for evaluation and improvement in implementing sustainable supply chains.
Evaluation of Dietary Intake of Chronic Obstructive Pulmonary Patients Based on Severity
Authors: Sarıkaya Buse , Aktaç Şule , Çetinkaya Erdoğan
Published: June 2024

ABSTRACT
Dietary patterns high in anti-inflammatory foods are recommended as part of the treatment for Chronic obstructive pulmonary disease (COPD). This study aims to assess the dietary intake of COPD at different severity levels.
A cross-sectional study was conducted on 65 patients aged 50-80 diagnosed with COPD differen severity as moderate, severe and very severe. Participants' nutritional intake was calculated from 24-hour dietary recalls. Energy and nutritional intake were evaluated using the BEBIS 8.1 dietary analysis program, which utilizes the Turkish Food Composition Database. Dietary intake was compared against the Turkey Dietary Guidelines.
The mean age of the patients was 65.16 ± 7.69 years, with the majority being male, 86.2% (n=56). Severe patients had the lowest intake of omega-3, energy, and protein. Energy intake meeting the Dietary Reference Intake (DRI) levels was 67.64 ± 33.11%, with the lowest in the severe group. Total energy (r=-0.282), carbohydrate (r=-0.258), and sodium intake were negatively correlated with Forced Expiratory Volume in 1 Second/ Forced Vital Capacity (FEV1/FVC), (p
Heat Transfer Performance and Flow Dynamics of Al2O3/Water Nanofluid in Turbulent Regime
Authors: Ali Abu Raihan Ibna , Hassan Tafsirul , Salam Bodius , Akter Tania
Published: June 2024

Rapid heat transfer is one of the major concerns in the growing engineering disciplines. Nanofluid has added a new dimension to rapid heat transfer because of its improved thermophysical properties. In this current investigation, investigation was carried out for 0.1% and 0.2% Al2O3/Water nanofluid in turbulent flow. Constant heat flux was supplied in the test section tube with the help of nichrome resistance wire which was spirally winded uniformly on the test section tube. The investigation reveals that the heat transfer coefficient and dimensionless Nusselt number enhance for Al2O3/water nanofluid than water as the working fluid. Heat transfer coefficient also improves with the increase in volume fraction of nanoparticles though the stability of nanofluid decreases. Nusselt number increases by 33.46% for 0.1% Al2O3/water nanofluid compared to water. Conversely, the Nusselt number increases by 57.01% for 0.2% Al2O3/water nanofluid compared to water. A higher thermal performance factor was found for a higher volume fraction of nanoparticles. Friction factor and pumping power per unit length also increase with the increase in the volume fraction of nanoparticles. It was concluded that Al2O3/water nanofluid with a higher volume fraction of nanoparticles gives a higher heat transfer rate for the same pumping power per unit length than water as a working fluid.
The Influence of Capital Structure and Dividend Payments on Corporate Income Tax Expenses Payable to Manufacturing Companies Listed on the IDX
Authors: Desmiwerita Desmiwerita , Maharani Amalina
Published: June 2024

Manufacturing companies need capital for business expansion and are companies that require management in paying taxes owed to maximize profits. This research examines the influence of capital structure and dividend payments on the corporate income tax burden payable to manufacturing companies listed on the Indonesia Stock Exchange in 2010-2014. The method used in this research is purposive sampling and uses multiple linear regression. Data obtained from financial reports at manufacturing companies. The research results show that capital structure has a significant effect on the income tax burden payable, dividend payments do not have a significant effect on the income tax burden payable and capital structure and dividend payments together have a significant effect on the income tax burden payable.
Factors influencing audit opinion going concern
Authors: Ahmad Faishal Hanif  , Firda Ayu Amalia  , Agung Prasetyo Nugroho Wicaksono
Published: June 2024

This study was conducted to investigate the impact of company size, audit tenure, financial distress, and audit quality on going concern audit opinions on all sectors of companies listed on the Indonesia Stock Exchange (IDX), except the financial sector in 2019–2021. The sample consisting of 153 companies was selected using purposive sampling techniques, i.e., companies were selected based on certain considerations. The sample of 153 companies was then analyzed using the logistic regression method and assisted by Eviews 10 software. The results in this study are company size, audit tenure, financial distress, and audit quality have no influence on going concern audit opinion.
The First Refinancing Of Railway Infrastructure In Indonesia: A Part of Public-Private Partnerships (PPP)
Authors: Adam Helmi , Adler Haymans Manurung  , Roy Sembel  , Jatmiko Murdiono
Published: June 2024

Refinancing is an activity that can generate profits for the recipient. Carrying out refinancing can be a challenge for a company so it will make efforts well and optimally so that the refinancing is successful. This research uses a case study method by collecting data through interviews and documentation studies related to refinancing by PT Celebes Railway Indonesia (CRI). The aim of this research is to describe the refinancing carried out by PT CRI with the "Makassar-Parepare Railway" project which uses the Availability Payment (AP) scheme. PT Celebes Railway Indonesia has carried out refinancing after the completion of the construction period, the operations and maintenance processes have also been carried out and the first Availability Payment has been absorbed in December 2022. Refinancing is carried out based on stages developed by PT CRI itself so that profits are obtained for the Company. PT CRI is the pioneer of the first refinancing of railway infrastructure in Indonesia. It is hoped that the success of the refinancing carried out by PT CRI can be used as a benchmark and can be used as a guide for future researchers in carrying out refinancing.
Examining the Roles of Government Accounting Officers and Their Implications on Achieving Sustainable Revenue Budget: A Case Study of the Ekiti State Government, Nigeria
Authors: Awotomilusi Niyi , Oso Oluwayomi , OLUWAGBADE Oluyinka , Dagunduro Muyiwa
Published: June 2024

The goal of this study was to uncover the significant impact of government accounting officers' roles on achieving sustainable revenue budgets and to comprehensively investigate how these officers' responsibilities affect the realization of such budgets in Ekiti State.   In this research, a survey design was utilized. Data were collected directly from the source by distributing questionnaires to the designated participants, who were the Accounting Officers of the Ekiti State Government. The entire population consisted of 374 accounting officers, and we opted for a census sampling approach, which covers the entire population at 100%. Out of the total questionnaires distributed, 269 were returned with responses. The data collected was subsequently analyzed employing both descriptive and inferential statistical methods. The study found that the roles of accounting officers, specifically pertaining to expenditure control, internal control, and revenue management, have a positive and statistically significant impact on the attainment of a sustainable revenue budget within the Ekiti State Government. It is therefore concluded that when the government exercises strong control over its expenses, it is more likely to achieve its goal of sustaining a balanced and stable budget for the long term. This study recommends that government authorities should recognize the crucial role of accounting officers in achieving fiscal sustainability and provide the necessary support and resources to enable them to fulfill their responsibilities effectively.
The Influence and Contribution of Financial Performance to Firm Value: A Study on Manufacturing Companies Listed on the Indonesia Stock Exchange
Authors: I Ketut Mangku  , Andika Andika , Della Nanda Luthfiana  , Agustina Gabyanti Kleden
Published: June 2024

This research, titled “The Influence and Contribution of Financial Performance to Firm Value: A Study on Manufacturing Companies in the Indonesia Stock Exchange,” aims to assess the impact and contribution of financial performance on firm value. Financial performance is measured using Return on Assets, debt-to-assets ratio, Total Assets Turnover, and Dividend Payout Ratio, while firm value is proxied using price-to-book value. The sample is determined through purposive sampling, and multiple linear regression analysis is employed to examine the influence of financial performance variables on firm value. The research findings indicate that Return on Assets and Debt to Assets Ratio have a significant favorable influence. Meanwhile, Total Assets Turnover has a non-significant negative impact, and the Dividend Payout Ratio has a positive but non-significant effect on firm value. Approximately 6.9% of the variability in firm value can be explained by financial performance variables. Implications: The findings of this research provide insights for investors in making investment decisions and underscore the importance of understanding financial performance and its impact on firm value
The Influence of Financial Distress, Profitability, and Firm Size on Audit Delay (An Empirical Study on Companies in the Properties and Real Estate Sub-Sector Listed on the Indonesia Stock Exchange for the Period of 2017-2021)
Authors: Rino Rino Mauladiputro , Apollo Daito
Published: June 2024

This study aims to examine the factors that affect the audit delay in the Properties and Real Estate Sub-Sector companies listed on the Indonesia Stock Exchange for the period of 2017-2021. The factors used in this study are Financial Distress, Profitability, and Firm Size. This research is motivated by the importance of information on factors that can affect audit delay. In this study, to measure audit delay, it is measured based on the length of days needed to obtain an independent auditor's report. The population that was used as the object of observation in this study were the Properties and Real Estate Sub-Sector companies listed on the Indonesia Stock Exchange for the period 2017-2021, and a total of 65 companies were obtained. This sampling method uses a purposive sampling method, in which the method in sampling uses certain criteria. Then 34 companies were selected that met the criteria multiplied by the 5 year observation period so that the total data became 170 data. Samples were downloaded via the web http://www.idx.co.id and the type of data in this study was secondary data. The method of data analysis in this study is to use statistical calculations with the application of SPSS (Statistical Product and Service Solution). This study shows that Financial Distress and Profitability have a negative effect on Audit Delay. Meanwhile, the Firm Size variable has no significant effect on Audit Delay.
Financial Distress Analysis of Plantation Stocks on the Indonesia Stock Exchange
Authors: Surono Yunan , Lastari Adria Wuri
Published: June 2024

This research is to see the financial performance of companies using 5 models of analysis of potential financial distress, namely the first Altman Z score model, revision, modification, Springate and Zmijewski on plantation stock issuers as many as 11 out of 21 companies on the Indonesia Stock Exchange. This model of potential financial distress can be used in public and private companies with various company sizes, which will be useful for early detection of the company's financial performance and the sustainability of the company's operations in the future. This analysis of the calculation of potential financial distress uses the help of the Microsoft Excel program. The results of this study conclude that the issuers of company stocks that have good financial performance based on the potential for financial distress using the 5 models, namely issuers with LSIP and SMAR codes who have never experienced financial distress at all in the research period.
Effect of Total Asset Turn Over, Current Ratio and Sales Growth on Return on Asset with Firm Size as a Moderating Variable (In Property and Real Estate Sub-Sector Companies Listed on the Indonesia Stock Exchange 2015-2022)
Authors: Nandia Putri Chika , Kusumawardani Astrin
Published: June 2024

The purpose of this study is to reveal how Total Asset Turnover, Current Ratio, and sales growth affect Return on Asset in property and real estate companies on the Indonesia Stock Exchange, by drawing attention to how Firm Size can moderate each effect. The study was carried out using quantitative approaches along with tools for verification and description analysis. The study employed secondary data gathered from the 2015–2022 annual financial statements of companies in the property and real estate subsector from the Indonesia Stock Exchange and the Company's official websites. Sampling was carried out using purposive random sampling technique, so that from the total population of 79 companies, but there were only 10 companies that were considered eligible for the sample. This study ensures that Total Asset Turn Over, Current Ratio, and Sales Growth have a significant effect on Return On Asset of property and real estate companies on the IDX 2015-2022, with a coefficient of determination of 50.7%. When moderated by Firm Size, the effect increases to 94.8%, emphasizing the importance of these factors and the significant role of Firm Size in increasing profitability
Penentuan Kecenderungan Opini Publik di Media Sosial dan Berita Online Mengenai Tokoh Politik di Indonesia Menggunakan Opinion Mining
Authors: Puspitarani Yan , Purnama Adi
Published: June 2024

Tokoh politik akan berusaha sebaik mungkin untuk mencari dukungan masyarakat agar dapat dipilih mewakili rakyat sebagai anggota DPR, kepala daerah, bahkan presiden. Popularitas tokoh politik ini dapat terlihat dari tingkat dukungan masyarakat. Salah satu cara untuk melihat tingkat dukungan masyarakat terhadap para tokoh politik ini dapat tercermin dari jumlah pendapat yang diungkapkan di media sosial. Selain itu, untuk menarik perhatian masyarakat, para tokoh ini seringkali menggunakan sosialisasi melalui artikel berita online. Pendapat di media sosial dan artikel berita online tentang para tokoh politik ini dapat mengindikasikan preferensi masyarakat dan pendekatan media massa terhadap tokoh-tokoh tertentu dengan memanfaatkan teknologi big data. Penelitian ini akan menggunakan opinion mining dan visualisasi Business Intelligence untuk menganalisis kecenderungan masyarakat terhadap para tokoh politik tersebut.
Optimism, Family Resiliensi dan tingkat Stress pada Orang Tua yang mendampingi anak belajar daring pada masa covid 19 dilihat dari Perspektif Ibu
Authors: Nusaibah Rafa Ratikanuari
Published: June 2024

One of the impacts of the Covid 19 pandemic is the implementation of learning from home by the government, this provides new jobs for parents, especially mothers. Where mothers have to accompany children in the teaching and learning process, on the other hand, mothers also have to do other household chores, this often creates negative emotions because of the huge pressure faced by the mother. To reduce the pressure faced by mothers, it is necessary to make efforts to manage emotions when accompanying children to learn from home. The method used in this paper is literature study, in which data collection techniques are obtained from books, literature, notes with problems that are solved. The results of the discussion in this paper are (1) Parents must learn to adapt to learning conditions from home. (2) Emotional therapy (3) Understand the child's abilities, children are ordinary humans who have limited learning abilities. (4) Relaxation, and (5) Discussion, before and after learning takes place, the mother can invite the child to talk or discuss the learning being carried out. The obstacles of parents who act as teachers at home during covid-19 The purpose of the results of this study is to find out more about the problems felt by parents when accompanying children to study at home. Especially for mothers who are often seen as the main caregiver for their children. Therefore, to be able to overcome these problems, it requires an optimistic attitude and a positive perspective in dealing with a problem and also family resilience to support the mother as a caregiver. Family Resilience is considered successful if the family can withstand adversity and considers it a challenge not a disaster. One way to be resilient is to develop a positive outlook when faced with a problem called optimism. This study aims to determine whether there is a relationship between optimism and family resilience in parents who have deaf children from the perspective of the mother. The measuring instruments used are Walsh Family Resilience Quetionnaire (WFRQ) to measure family resilience and Life Orientation Revised (LOTR) to measure optimism. As well as to measure the level of stress, the Perceived Stress scale was used, developed by Sheldon Cohen (1994). The method used by this research is purposive sampling, with a total sample of 114 people and live in the Jakarta, Bekasi, Bogor, and Depok areas. The conclusion from this study is that there is a significant influence between Optimism and Family Resilience. The higher the level of optimism perceived by the mother, the higher the resilience of the family in stress levels by the mother.
Fenomena Kondisi Psikologis Perempuan Single Parent dalam Generasi Sandwich
Authors: Woda Resky , Pontoan Marissa Devi Alexandra
Published: June 2024

Perempuan single parent dalam generasi sandwich mengalami tekanan ganda dalam mengurus anak-anak mereka yang masih memerlukan perhatian intensif sementara juga memberikan perawatan kepada orang tua yang sudah lanjut usia. Dampak psikologis dari beban ganda ini dapat menyebabkan peningkatan tingkat stres, kecemasan, dan risiko mengalami depresi, mempengaruhi kesejahteraan psikologis mereka secara keseluruhan. Penelitian ini bertujuan untuk menyelidiki kondisi psikologis perempuan single parent dalam generasi sandwich, serta strategi coping yang mereka gunakan untuk mengatasi tantangan yang dihadapi. Penelitian ini menggunakan pendekatan kualitatif dengan melakukan wawancara mendalam terhadap 10 perempuan single parent dalam generasi sandwich sebagai sampel. Data dianalisis menggunakan metode analisis tematik untuk mengidentifikasi pola-.bahwa perempuan single parent ini menghadapi beban ganda yang signifikan, baik secara fisik maupun psikologis. Mereka menggunakan berbagai strategi coping, termasuk menciptakan rutinitas harian yang terstruktur, mengadopsi praktik self-care yang teratur, dan mencari dukungan sosial yang positif, untuk mengatasi tekanan sehari-hari. Meskipun menghadapi tantangan yang besar, perempuan single parent ini mampu mengatasi tantangan tersebut dengan efektif dan tetap tangguh dalam menjalani peran ganda mereka sebagai pengasuh anak-anak dan orang tua yang sudah lanjut usia.
Uji Efek Antihiperglikimia Fraksi Aktif Ekstrak Etanol Daun Sirsak (Annona Muricata) dan Ekstrak Ikan Gabus (Channa Striata) pada Tikus
Authors: Razoki Razoki , Cindy Ronaldo Munthe  , Reh Malem Br Karo  , Muhammad Yunus  , Asyrun Alkhaira Lubis
Published: June 2024

Tujuan penlitian ini adalah untuk mengetahui efektivitas antihiperglikemia pada tumbuhan daun sirsak (annona muricata) sebagai terapi diabetes mellitus. Ekstrak di maserasi menggunakan pelrut ethanol 96%. Hasil skrining fitokimia menunjukan bahwa pada daun sirsak (annona muricata) mengandung senyawa alkaloid, flavonoid, saponin, tanin dan steroid/triterpenoid. Kemudian di lanjutkan proses fraksinasi ekstrak daun sirsak (annona muricata) untuk memperoleh fraksi aktif ekstrak etanol daun sirsak (annona muricata) dengan partisi cair-cair menggunakan pelarut n-heksan:etanol 96% = 1:1. Pengujian antihiperglikemia menggunakan hewan percobaan tikus puith jantan galur wistar. Konsentrasi kelompok Pada perlaukan pertama tidak diberikan perlakuan atau sebagai kelompok kontrol negatif, kelompok kedua diberikan perlakuan berupa pemberian fraksi ethanol ekstrak daun sirsak dengan dosis 200 mg/kg BB, kelompok ketiga diberikan ekstrak ikan gabus dengan dosis 250 mg/kg BB, kelompok keempat yang diberikan kombinasi fraksi ethanol ekstrak sirsak 200 mg/kg BB dan ekstak ikan gabus 250 mg/kg BB. Kelompok kelima yang diberikan kombinasi fraksi ethanol ekstrak daun sirsak 400 mg/kg BB dengan ekstrak ikan gabus 250 mg/kg BB. Lalu pada kelompok keenam diberikan kombinasi fraksi ethanol ekstrak daun sirsak 800 mg/kg BB dengan eksrak ikan gabus 250 mg/kg BB. Hasil paling besar dalam menurunkan kadar gula darah tikus pada kelompok keenam diberikan kombinasi fraksi ethanol ekstrak daun sirsak 800 mg/kg BB dengan eksrak ikan gabus 250 mg/kg BB dengan nilai rerata penurunan -25,54 %, Kelompok kelima yang diberikan kombinasi fraksi ethanol ekstrak daun sirsak 400 mg/kg BB dengan ekstrak ikan gabus 250 mg/kg BB dengan nilai penurun -3,65%, kelompok kedua diberikan perlakuan berupa pemberian fraksi ethanol ekstrak daun sirsak dengan dosis 200 mg/kg BB dengan nilai rerata penurunan -2,96%. Dan menunjukan bahwa penurunan kadar gula darah terbesar pada  tikus jantan galur wistar yang di induksi glukosa 40% yaitu pada pada kelompok keenam diberikan kombinasi fraksi ethanol ekstrak daun sirsak 800 mg/kg BB dengan eksrak ikan gabus 250 mg/kg BB dengan nilai rerata penurunan -25,54 %.
Analisis Pemenuhan Hak Anak Korban Eksploitasi Seksual (Suatu Hal yang Utopis Dalam Penegakan Hukum di Indonesia)
Authors: Wulandari Anisa , Rahaditya R.
Published: June 2024

Sexual exploitation is a form of trafficking with the focus and purpose of obtaining financial value or profit from victims who are forced to engage in sexual acts. This legal article focuses on dissecting and examining how positive legal arrangements regarding sexual exploitation provisions and how forms of protection can be carried out by the state and the forms of responsibility that will be imposed on perpetrators of criminal acts. Based on the District Court Decision Number 566/Pid.Sus/2020/PN.Mgl, which is the main object of writing this article, it shows the weak form of protection for children as victims of trafficking crimes. Therefore, this normative juridical legal article will focus on reasoning and reviewing applicable laws and regulations accompanied by an analysis of reading book materials used in literature studies. Thus, in the end, this journal article is able to answer the positive legal order regarding sexual exploitation contained in the Trafficking in Persons Act, the Sexual Violence Act and describe the protection of the rights of child victims in accordance with the Child Protection Law
Pengaruh Mindfulness dan Religiusitas Terhadap Meningkatnya Tingkat Depresi Pada Remaja Muslim di Kota Kuningan
Authors: Khalam Khahardika Mochamad , Rozi Fahrul
Published: June 2024

Remaja merupakan proses transisi usia dari anak menuju dewasa yang seringkali dihubungkan dengan perilaku negatif sehingga tidak sedikit remaja rentan mengalami kondisi emosi tidak stabil yang dapat mengakibatkan mereka mengalami gangguan depresi. Depresi merupakan gangguan afektif yang dapat berimplikasi terhadap kondisi fisik, psikis, ataupun sosial seseorang. Sebanyak 6,1% jumlah populasi di Indonesia pada kelompok usia 15 tahun keatas terindikasi menderita gangguan mental. Penelitian ini dilakukan untuk mengetahui pengaruh antara mindfulness, dan religiusitas terhadap depresi remaja akhir yang beragama muslim di daerah Kota Kuningan. Pada penelitian ini metode yang dilakukan menggunakan pendekatan kuantitatif dengan teknik accidental sampling. Hasil menyebutkan bahwa mindfulness dan religiusitas berpengaruh simultan terhadap tingkat depresi pada remaja muslim di kota Kuningan. Maka remaja muslim di kota Kuningan yang memiliki tingkat mindfulness dan religiusitas tinggi akan cenderung terhindar dari depresi.