bluuebunny/crossref_metadata_2025 huggingface dataset:
PROBLEMS OF THE PROCESS OF LIQUIDATION OF EXTRAORDINARY SITUATIONS AT THE REGIONAL LEVEL UNDER THE CONDITIONS OF MILITARY INFLUENCE ON THE SYSTEM OF TRAINING SPECIALISTS IN THE OPERATION OF EMERGENCY AND RESCUE EQUIPMENT
Authors: Korchagin P. , Eremenko S. , Khmyrova A. , Khmyrov I. , Shevchenko O. , Shevchenko R.
Published: October 2023

The work examines the field of problems of training specialists in the operation of emergency and rescue equipment in the conditions of uncertainty of the process of receiving and modernizing the latter.
During the hostilities, the system of training specialists of the State Emergency Service faced a number of challenges that significantly affected the quality of knowledge and skills that graduates of higher education institutions receive. If the problem of the issue is considered only in the part of the training of specialists in the operation of emergency and rescue equipment, then the following should be noted. A stable structural and logical scheme of the process of coordination and improvement of the efficiency of the system of training specialists in the operation of emergency and rescue equipment provides for the presence of a mandatory procedure for the coordination of operational and technical parameters of emergency and rescue equipment and the methodology of training specialists in its operation.
It has been proven that today there is a range of additional tasks related to both the organization of material support of units of the State Emergency Service and the process of training and retraining of specialists in the operation of equipment and technical means. In order to comprehensively solve the mentioned issues, it is necessary to form an effective methodology for provision and training, taking into account the experience of domestic and international researchers and the principles and criteria of NATO.
A structural and logical scheme of the methodology for increasing the effectiveness of the process of preventing emergency situations in conditions of uncertainty of the parameters of the training of specialists and the operation of emergency rescue equipment has been formed, which consists of 6 procedures, the application of which is limited to the field of regional conditions for the use of emergency rescue equipment and are related to each other directly and feedback, which in the end allows to further unify the process of training specialists taking into account experience and NATO standards.
Keywords: structural and logical scheme, operation, emergency rescue equipment, emergency situation, training of specialists.
SkCanNet: A Deep Learning based Skin Cancer Classification Approach
Authors: Onesimu J.Andrew , Nair Varun Unnikrishnan , Sagayam Martin K. , Eunice Jennifer , Wahab Mohd Helmy abd , Sudin Nor’Aisah
Published: October 2023

Skin Cancer classification has been one of the most challenging problems for dermatologists; it is a tremendously tedious process to detect the kind of lesion/cancer form it is for just the human eye. Deep learning has become popular due to its potential to learn complex traits from the huge dataset. A prominent deep learning model for image categorization is the convolutional neural network (CNN). Many researchers have been conducted on the efficiency of CNN’s use to classify skin cancer forms. In this paper, the efficiency of VGG bottleneck features and transfer learning have been used on 3 kinds of skin cancers namely, (a) squamous cell carcinoma, (b) basal cell carcinoma and (c) melanoma. The proposed model comprises of VGG-16 NET and Transfer Learning with 2 fully-connected layers. The proposed model is experimented on 1077 dermoscopy images in total (MSK-1, UDA -1, UDA-2, HAM10000). The experimental analysis proves that the proposed model achieves higher values for accuracy, specificity and sensitivity.
Remote Augmented Reality Application: A Study on Cues and Behavioural Dimension
Authors: Nazri Nur Intan Adhani Binti Muhamad , Rambli Dayang Rohaya Awang
Published: October 2023

Remote augmented reality (AR) collaboration promotes an interactive way to present information to the user by conveying a message and instruction to the local and remote participants. Despite its advantages, it is found that due to the limited use of sensory modalities during the remote collaboration process, it can interrupt the transmission of information and interaction cues, by not conveying the right information in remote AR collaboration in which can affect focus, and responses between local and remote users. This study is intended to investigate the behavioural dimension of collaboration (collaborator’s behaviour) and cues involved between local and remote user for physical task. Six participants performed as local participants where they need to build a LEGO, while another 6 participants performed as remote participants that have a complete manual instruction. Participants were given maximum 60 minutes to complete the given task. The results shown that most of the time participants used gesture and speech cues to interact with each other. There are certain signals and keywords established by both participants to have mutual understanding in achieving desired goal. Moreover, it was shown that the task completed by using handsfree produce faster response.
Endocrine disruptors: emerging health concerns
Authors: Selim Shahjada
Published: October 2023

Abastract not available.
Bangabandhu Sheikh Mujib Medical University Journal 2023;16(3): 131-132
Prevalence of metabolic syndrome, its continuous severity score, and correlated cardiovascular risk among postmenopausal women of a selected rural area of Bangladesh
Authors: Barua Lingkan , Omi Fardina Rahman , Bhuiyan Rijwan , Zaman Muhammed Shahriar , Rahman Muhammad Aziz , Faruque Mithila
Published: October 2023

Background: Our primary objective was to estimate the prevalence of metabolic syndrome (MetS) among postmenopausal women (PMW) and evaluate the correlation of its severity score with the risk of cardiovascular diseases (CVD). In addition, we compared the distribution of CVD risk and risk factors among PMW with or without MetS.
Methods: We recruited 265 PMW of 40-70 years of age from February to December 2016 who had no CVD. The MetS was defined according to modified Adult Treatment Panel III criteria and MetS severity score was constructed using a standardized Z score. CVD risk was assessed using the lab-based Globorisk score.
Results: About 35.1% of the PMW had MetS. The proportion of central obesity, generalized obesity, physical inactivity, diabetes, and hypertension were higher among those with MetS than those without. A highly significant CVD risk score difference (P<0.001) was observed between the subjects with or without MetS. Similarly, CVD risk showed a significant linear correlation (P<0.001) with the MetS severity score, which was adjusted for several confounders.
Conclusion: One-third of PMW in a selected rural area of Bangladesh had MetS and its severity score showed a significant correlation with CVD risk. A large-scale study is warranted to confirm the current findings with more precision.
 
Bangabandhu Sheikh Mujib Medical University Journal 2023;16(3): 133-138
HIV-related healthcare-seeking barriers among transgender people
Authors: Rahman Md Mantaka , Alam Ummul Khair
Published: October 2023

Abstract not available
Bangabandhu Sheikh Mujib Medical University Journal 2023;16(3): 184-185
Three-Year Overall Survival of Advanced Stage ALK-Positive NSCLC at a Single Clinical Setting in Indonesia
Authors: Andarini Sita , Santoso Andintia Aisyah , Arfiansyah Mochammad Aris , Desianti Ginanjar Arum , Hanif Muflih Adil , Hanafi Arif Riswahyudi , Mariono Sutji
Published: October 2023

Background: ALK-positive Non-Small Cell Lung Cancer (NSCLC) is a rare condition predominantly observed in much younger non-smokers with adenocarcinoma histology, often accompanied by brain metastases. Despite its unique features, there is a lack of data concerning the treatment of ALK-positive NSCLC in Indonesia. Therefore, this study represented the first attempt to document the treatment landscape for ALK-positive NSCLC in the country. The available ALK inhibitors included crizotinib, alectinib, brigatinib, and lorlatinib, and none of these were listed under the Indonesian Universal Health Coverage as of September 2022. This study aimed to characterize survival outcomes of ALK-positive NSCLC patients treated within a specialized thoracic oncology practice in Indonesia.Methods: The retrospective observational cohort study drew secondary data from medical records of ALK-positive NSCLC patients treated at a private thoracic oncology clinic. Data were collected retrospectively, spanning from December 2019 to December 31, 2022. Exclusion criteria included incomplete data, untreated ALK-positive NSCLC, cases at stage I-III, or diagnoses made after August 2021. The observation period extended up to 36 months, although several patients exceeded 48 months, with one individual currently boasting a 96-month survival.Results: A total of 15 patients with ALK-positive NSCLC were selected as the respondents in this study. The median age stood at 50.8 years, predominantly female, and diagnosed with adenocarcinoma. Predominant sites of metastasis included pleural effusion and brain metastases, and preliminary 36-month survival rates reached 73.3%. The 1-year survival rate was recorded at 100%, while the 2-year overall survival (OS) stood at 80%, aligning closely with global ALK inhibitors clinical trial data.Conclusions: This study provided the first-ever dataset indicating an ALK-positive profile within a singular thoracic oncology clinic in Indonesia. Despite the accessibility constraints of treatments, ALK-positive patients showed comparable total survival to pivotal clinical trial data. This preliminary dataset shed light on the profile and treatment of ALK-positive NSCLC in the country.
The Role of Liquid Biopsy for Detecting Epidermal Growth Factor Receptor (EGFR) Mutations in Patients with Advanced Non-Small Cell Lung Cancer (NSCLC) – A Preliminary Study in Indonesian Population
Authors: Kosasih Agus Susanto , Hanafi Arif Riswahyudi Riswahyudi , Sukartini Ninik , Pangaribunan Mariska , Hanif Muhammad Alfin , Ariawan Willy Pandu Ariawan Pandu , Kurniawati Sri Agustini , Cahyanti Dian , Kosasih Kartika Anastasia , Diandra Alyssa , Yovian Markus , Setiawan Lyana
Published: October 2023

Background: The development of new biomarker-targeted therapies is associated with the improvements in overall survival of advanced non-small cell lung cancer (NSCLC) sufferers. However, tissue biopsy as the gold standard to determine tumor molecular status is not always feasible in advanced diseases. Liquid biopsy, a minimally invasive technique to obtain cytological and molecular assessment from patients allows real-time monitoring of tumors and identification of resistant mechanisms. Therefore, this preliminary study aimed to compare the molecular profile of advanced NSCLC from liquid and tissue biopsy.Methods:  This cross-sectional study was conducted on patients with NSCLC undergoing diagnostic procedures at Dharmais National Cancer Center Hospital from January 2018 to December 2021. Tissue biopsy to check epidermal growth factor receptor (EGFR) mutations was performed on formalin-fixed paraffin-embedded (FFPE) tissue blocks. Analysis of mutations involved using a home-brew polymerase chain reaction (PCR) based on a high-resolution melting technique. Meanwhile, the liquid biopsy was performed using blood samples, and sequencing for circulating tumor DNA (ctDNA) was carried out with NGS.Results: : The results showed that among the 22 subjects enrolled in the study, tissue biopsy identified wild-type EGFR in 18 (81.8%), exon 19 mutations in 3, and exon 21 mutations (L861Q and L858R) in 3. Liquid biopsy found EGFR exon 19 deletions in 11 samples (50%), exon 21 mutations (L861Q and L858R) in 10, L861Q in 7, L8585 in 6, and wild type in 1 sample. Additionally, acquired EGFR mutations in exon 20 T790M were found in 5 samples.Conclusions: Liquid biopsy may be beneficial in patients for whom tissue biopsy cannot be performed or where tissue for molecular profiling is inadequate. This modality can also be used to detect molecular resistance in patients with advanced NSCLC.
Phosphorylated Ataxia Telangiectasia Mutated (pATM) Enzyme-Linked Immunosorbent Assay (ELISA) for Predicting Radiation Induces Normal Tissue Toxicity in Radiotherapy Patients: A Systematic Review
Authors: Purnami Sofiati , Suvifan Viria Agesti , Ramadhani Dwi , Lusiyanti Yanti , Darlina Darlina , Rahajeng Nastiti , Syaifudin Mukh , Pujianto Dwi Ari , Widowati Retno
Published: October 2023

Background: An adverse normal tissue response, such as normal tissue toxicity (NTT), is present in radiotherapy (RT) patients and can limit the effectiveness of the RT treatment. Identifying patients with adverse tissue responses before RT had clinical benefits and individual radiosensitivity (IRS) is considered an important factor in NTT incidences. Therefore, this systematic study aimed to determine the possibility of using phosphorylated Ataxia Telangiectasia Mutated (pATM) Enzyme-Linked Immunosorbent Assay (ELISA) to predict NTT in RT patients.Methods: A comprehensive data search was conducted in three electronic databases, namely PUBMED CENTRAL, ScienceDirect, and SCOPUS. The quality of relevant publications was independently evaluated using the PICO (participants, intervention/exposure, comparison, and outcome) approach.Results: : A total of 47 articles were retrieved, 41 of which were assessed based on the titles and abstracts. Furthermore, 39 articles were excluded, and 2 were included in this study.Conclusions: The phosphorylated ATM ELISA on lymphocytes showed promising results for IRS prediction in RT patients. However, these assumptions should be validated on a larger RT patient cohort.
A Case Report of Radiation Therapy as Definitive Treatment for Desmoid Tumor in a Young Girl
Authors: Nugroho Rafiq Sulistyo , Darinafitri Irma , Norahmawati Eviana , Irsan Istan Irmansyah , Isma Satria Pandu Persada
Published: October 2023

Introduction: Desmoid tumor is a benign growth that can exhibit aggressiveness and various patterns, resulting in a wide range of management methods. These methods include observation to active interventions, such as surgery, radiation, and systemic therapy. Therefore, this case report aimed to present the role of radiation therapy for desmoid tumors in a young girl who refused limb amputation to preserve the organ.Case Presentation: This study presented the case of a 13-year-old girl with a vast and painful desmoid tumor in the left upper arm. Magnetic resonance imaging (MRI) on the left shoulder showed an 8 x 9 x 17 cm solid soft tissue mass on the left deltoid muscle with the necrotic component that expands to adjacent cutaneous and subcutaneous tissue. In this case, the left humerus attaches to the deep brachial artery and vein. Previous pathological studies with immunohistochemicals showed desmoid fibromatosis. A multidisciplinary team discussion led to the selection of, radiotherapy for treatment because of tumor localization and proximity to the critical structure. Radiation was also selected as the definitive therapy of choice with the aim of local control and organ preservation. Furthermore, the radiation dose was 56 Gy in 2 Gy per fraction over six weeks. After six months of follow-up, the patient reported pain relief, improved range of motion, and reduced tumor size.Conclusion: Radiotherapy reduced desmoid tumor size and improved symptoms without compromising organ function in young girls.
A Randomized Trial of Total Drain Volume in Post-Modified Radical Mastectomy (MRM) Breast Cancer Patient Using Songket Incision Compare to Stewart Incision plus Axillary Anchor at Dr. Mohammad Hoesin Hospital Palembang
Authors: Medika Meigi , Qodir Nur
Published: October 2023

Background: Breast cancer is the most common malignancy in women globally. In Indonesia, a total of 65,858 new cases with a 22,530 mortality rate were reported in 2020. To overcome this health condition, surgery serves as the primary treatment, with post-mastectomy complications frequently involving seroma formation, exacerbating post-operative problems. Therefore, this study aimed to assess the total drain volume in post-MRM breast cancer patients using Songket incision compared to Stewart incision plus axillary anchor. This experiment was conducted to determine the optimal surgical option for breast cancer patients.Methods: A two-arm randomized controlled trial was conducted in female patients with breast cancer treated at the Surgical Oncology Division of Mohammad Hoesin Hospital Palembang between April to May 2022. Patients were blindly assigned to one of the two arms, namely the Songket incision and Stewart incision plus an axillary anchor. The eligible sample consisted of patients diagnosed with breast cancer who were slated for Modified Radical Mastectomy (MRM) surgery, willing to participate, and signed informed consent. The primary outcome of this study was total drain volume, while the secondary objective encompassed the length of treatment selected.Results: A total of 26 patients participated in this study (n=13 in each arm). The total drain volume using the Stewart incision was 378.07 ± 219.57, compared to 174.23 ± 97.44 ml for the Songket design (p< 0.001). The mean length of treatment was 4.46 ± 0.77 days in the Stewart incision plus axillary anchor group and 3.23 ± 0.43 days in the Songket incision design (p < 0.001). Conclusions: Songket incision was the best surgical option for breast cancer patients.
The Administration of Probiotics to Prevent Diarrhea in Cervical Cancer Patients Undergoing Radiotherapy: A Literature Review
Authors: Wulandari Dewi , Basalamah Tarafainy , Andayani Diyah Eka
Published: October 2023

Background: Cervical cancer is the 4th most prevalent among women worldwide and ranks as the 4th leading cause of cancer-related death. During radiotherapy for this disease, about 80% of patients experience diarrhea or radiation-induced diarrhea (RID) which can significantly compromise quality of life and disrupt the continuity of the therapy when left untreated. Furthermore, it was reported that probiotics exhibit promising efficacy in preventing the incidence of RID, but the conclusive nature of this investigation remains uncertain. This study aimed to determine the effectiveness of probiotics in preventing the incidence of diarrhea in cervical cancer patients receiving radiotherapy.Methods: A comprehensive search was conducted on 4 large databases, namely Pubmed, PMC, Cochrane Library, and EMBASE, adhering to the eligibility criteria. Results: Following the application of the stipulated eligibility criteria, 2 articles were obtained, namely Systematic Reviews/Metaanalysis (SR/MA) and Randomized Control Trial (RCT). The risk ratio of diarrhea incidence in cervical cancer patients who were administered probiotics while receiving radiotherapy was 0.61 (CI 95% 0.46-0.81, p=0.0007). The therapeutic effect was most pronounced when Lactobacillus acidophilus and Bifidobacterial strains, were given 3 times daily. Conclusions: The administration of probiotics proved to be a valuable strategy in preventing the incidence of diarrhea in cervical cancer patients receiving radiotherapy
Effect of Inhaled Peppermint Aromatherapy on Chemotherapy-Induced Acute Nausea and Vomiting among Women with Breast Cancer in Gresik Regency
Authors: Istiroha Istiroha , Zahroh Roihatul , Wafiyah Qonitatin , Syaiful Yuanita
Published: October 2023

Background: Chemotherapy-induced acute nausea and vomiting are commonly experienced by breast cancer patients. Therefore, this study aimed to determine the effect of inhaled peppermint aromatherapy on chemotherapy-induced acute nausea and vomiting among women with breast cancer.Methods: This pre-experimental study was conducted using a one-group pre-post-test design approach. The sample included 28 women with breast cancer undergoing chemotherapy at the Chemotherapy Unit of Semen Gresik Hospital, Gresik, Indonesia. Respondents were administered 0.25 cc of peppermint essential oil on a cotton ball and then inhaled for 10 minutes. Data were collected using Rhodes Index Nausea Vomiting & Retching (RINVR) and analyzed with a paired sample t-test.Results: The pre-test showed that the majority of respondents experienced a moderate level of nausea and vomiting. After the intervention, the post-test results indicated mild nausea and vomiting. The statistical analysis showed that peppermint aromatherapy significantly affected chemotherapy-induced acute nausea and vomiting with a p-value of 0.001 (α<0.05).Conclusions: There was a significant improvement in chemotherapy-induced acute nausea and vomiting after the administration of peppermint aromatherapy. Therefore, this intervention could be used as a non-pharmacological complementary therapy to reduce chemotherapyrelated nausea among breast cancer patients
Factors Related to Physical Activity Behavior Among Breast Cancer Patients in Dr. Sardjito General Hospital Yogyakarta
Authors: Idu Cicirosnita Jayadi , Haryani Haryani , Noviana Uki
Published: October 2023

Background: Breast cancer patients are likely to have reduced physical activity behavior after being diagnosed. Factors associated such as sociodemographic and clinical health status have been investigated in some countries, but few studies have been conducted in Indonesia. Therefore, this study aimed to determine the sociodemographic factors and clinical health status associated with changes in physical activity behavior among breast cancer patients.Methods: A cross-sectional design was used and the samples included a total of 250 breast cancer patients at the Integrated Nuclear Medicine and Cancer Installation, Dr. Sardjito Hospital Yogyakarta. The samples were selected using the consecutive sampling method from June to July 2021, while the instruments employed had been previously tested for their validity and reliability. These included a questionnaire on the characteristics of sociodemographic and clinical health status, the Visual Analogue Scale (VAS), the Brief Fatigue Inventory (BFI), and the International Physical Activity Questionnaire Form (IPAQ-SF). This study obtained ethical clearance, while data were analyzed using chi-square and logistic regression multinominal tests with p<0.05.Results: The results showed that cancer stage (stage III: OR=2.71, 95%CI:1.14-6.45), fatigue (severe fatigue: OR=0.49, 95% CI:0.25-0.96), and pain (mild pain: OR= 27.44, 95%CI:3.20-235.18), were significantly associated with physical activity behavior in breast cancer patients. Pain as the most dominant factor (mild pain: OR=20.388, p=0.001) caused 5 times increased risk of reduced physical activity compared to others. Conclusions: Based on the results, cancer stage, fatigue, and pain were significantly related to the physical activity behavior of breast cancer patients, with pain being the most dominant factor.
Characteristics of Referral Patients with Gestational Trophoblastic Neoplasia in Dr. Hasan Sadikin General Hospital Bandung
Authors: Mantilidewi Kemala Isnainiasih , Zaenudin Aditya Rifandi , Harsono Ali Budi , Anwar Anita Deborah , Kireina Jessica
Published: October 2023

Background: : Gestational trophoblastic disease (GTD) is a heterogeneous group of lesions caused by abnormal trophoblast proliferation and the malignant form is called gestational trophoblastic neoplasia (GTN). Dr. Hasan Sadikin General Hospital, located in Bandung, West Java, is one of the main cancer referral hospitals in Indonesia. Consequently, the characteristics of GTN patients in this hospital can represent the general population in the province. This study aimed to elaborate on the characteristics of referral patients with GTN in Dr. Hasan Sadikin General Hospital.Methods: : Medical records of post-molar GTN patients in Dr. Hasan Sadikin General Hospital from between January 2019 to December 2020 were collected and analyzed. GTN was diagnosed according to the International Federation in Gynecology and Obstetrics (FIGO) criteria. Additionally, both the sociodemographic and clinical characteristics of patients were evaluated.Results:  The results showed that among the 160 participants in this study, the overall mean age was 33±8.7 years, with a mean βhCG level of 241,461.81±630,557.90 mIU/mL. Moreover, approximately 16.3% had gestosis and 5% were diagnosed with hyperthyroidism. The majority of post-molar observations at the hospital were not carried out according to standards, with only 8.1% of patients receiving optimal surveillance. About 56.8% visited the hospital due to vaginal bleeding, while most histopathological results showed complete hydatidiform moles (44.4%), and choriocarcinomas (16.3%). Most of the patients were diagnosed as stage I (81.9%), had lowrisk FIGO scores (80.6%), and were treated with methotrexate (80.6%).Conclusions:  GTN patients in Dr. Hasan Sadikin General Hospital showed clinical characteristics consistent with previous studies. The low percentage of patients receiving optimal post-molar surveillance could cause delayed referral. This suboptimal surveillance might be due to the high cost of βhCG testing, lack of facilities, and low patient compliance in West Java
Menelisik Minat UMKM Menerapkan Pembukuan Menggunakan Theory Of Planned Behavior
Authors: Chen Ming , Gunawan Andrew , Heriyanto Heriyanto
Published: October 2023

This research was conducted to explore the root of the problem that causes micro-entrepreneurs to want or not to carry out bookkeeping. Bookkeeping itself is the foundation of an effort to record income and expenses in a period. Bookkeeping is the basic foundation for providing accounting information to micro and small scale businesses, especially for decision making, so it is interesting to study. This research will be conducted on micro-enterprises in the city of Palembang, bearing in mind that there are still many micro-enterprises that have not kept bookkeeping. The sample selection technique in this study used a purposive sampling method. This study uses SPSS 23. The results in this study are that behavior has no effect on interest, subjective norms and behavioral control have a positive effect on the interest of MSME actors in the city of Palembang.
Analisis Motivasi Lembaga Pemeringkat ESG (Yayasan Kehati) Dalam Proses Perumusan ESG Index: Institutional Logics
Authors: Sulfa Indahna , Shauki Elvia R.
Published: October 2023

Penelitian ini bertujuan untuk mengeksplorasi penerapan logika kelembagaan dan kepemimpinan implisit terhadap motivasi Yayasan Kehati dalam merumuskan Indeks ESG (Environment, Social, Governance) yang berbeda dibandingkan dengan lembaga pemeringkat ESG lainnya. Penelitian ini bertujuan memberikan kontribusi dalam bidang akademik guna pengembangan literatur terkait konsep Institutional Logics dan Implicit Leadership Theory serta penyempurnaan untuk penelitian selanjutnya yang masih terbatas. Studi kasus digunakan sebagai strategi penelitian dengan pendekatan penelitian kualitatif dan single unit of analysis yaitu Yayasan Kehati. Motivasi Yayasan Kehati dalam merumuskan indeks ESG yang berbeda dibandingkan dengan lembaga pemeringkat lainnya dilatarbelakangi oleh (1) praktek “coupling” dan “decoupling” ditemukan dalam proses perhitungan skor dan perumusan indeks, “coupling” terindikasi pada proses penyusunan Standar Operasional Prosedur (SOP) Index Scoring Kehati dengan mengadaptasi regulas eksternal (GRI, SASB, UN PRIS, dan POJK 51/2017), sedangkan “decoupling” ditunjukkan pada proses pengambilan keputusan dalam mendefinisikan Indeks ESG oleh para aktor; (2) terdapat multiple logics yang ditunjukkan selama proses penilaian dan pengindekan (professional, market, self-regulatory, dan sustainability logics); (3) pada saat yang sama, competing logics juga ditemukan selama proses ini (aktor yang mengelola proses perhitungan skor dan perumusan indeks, SOP ESG Index Scoring, dan rutinitas dalam proses pemilihan, penilaian, penyaringan, dan peninjauan emiten); dan selain itu, (4) dominant logic juga ditemukan sebagai kontribusi professional logics dalam proses ESG index scoring oleh para aktor di Yayasan Kehati. Selain itu, persepsi, interpretasi, dan tindakan para aktor yang mengelola Indeks ESG di Yayasan Kehati dimotivasi oleh perilaku kepemimpinan implisit berdasarkan 4 (empat) faktor kepemimpinan: dukungan, fasilitas kerja, fasilitas interaksi, dan penekanan tujuan. Dengan mengetahui motivasi Yayasan Kehati dalam menghasilkan pemeringkatan ESG yang berbeda dibandingkan dengan lembaga pemeringkat ESG lainnya, hal ini bertujuan untuk mendorong investasi yang berkelanjutan, memperoleh kepercayaan investor (baik calon investor maupun investor yang sudah ada) yang diharapkan akan mendapatkan keyakinan yang memadai dalam mengambil keputusan investasi serta menjadi pengembangan praktik bisnis bagi lembaga pemeringkat ESG di masa yang akan datang.
Penyaluran Kredit MESRA (Masyarakat Ekonomi Sejahtera) Pada Usaha Mikro
Authors: Lestari Marlina Nur , Toto Toto , Kartika Risna , Tinia Andini Grace
Published: October 2023

MSME actors in Indonesia account for 99% of the number of business actors in Indonesia and give
61.1% for GDP,  then stakeholders in Indonesia must strive to be able to renew MSMEs in order to increase GDP. One of these efforts is to provide soft credit to MSMEs to encourage an increase in business scale. Bank BJB Ciamis has a MESRA (Prosperous Economic Community) lending program, one of goals is to place MSMEs.
The purpose of this study was to determine the magnitude of the influence of MESRA's credit on increasing the scale of micro-enterprises (Studies at Bank BJB Ciamis Branch). This research is quantitative with two research variables, namely MESRA's credit distribution (X) and increasing the scale of micro-enterprises (Y). The data used is secondary data on the research subject of Bank BJB Ciamis Branch. The research sample is MESRA's credit data enrichment and the level of sales in MSMEs in 2019 – 2022. The analysis technique used is simple regression analysis.
This study produces a large effect of 94% with a positive correlation. The result of testing the hypothesis is the F test of 1.72% <5%, which means that the proposed hypothesis is accepted (significant). The conclusion from this study is that MESRA's credit has a positive effect on increasing the scale of micro-enterprises (a study at Bank BJB Ciamis), which means that the higher the level of MESRA's credit then the greater the scale of micro-enterprises.
Evaluasi Pengakuan dan Pengukuran Berbasis Akrual Atas Penerimaan Negara Bukan Pajak (PNBP) Berjenis Pelayanan
Authors: Christanto Rio , Wijayanti Nanda Ayu
Published: October 2023

This study aims to evaluate the phenomenon of accrual-based recognition and measurement using the date point of the Consular Function official memorandum document on non-tax state revenue (PNBP) of service type at the Ministry of Foreign Affairs of the Republic of Indonesia based on public accountability framework and cost benefit analysis and. Accrual-based recognition and measurement using these documents causes the value of revenue-LO presented in the Financial Statements to be over or understated as it consists of 5 (five) frequencies or periods of recognition and measurement, namely every day, every week, every two weeks, every month, and every three months. The unit of analysis is in the form of multiple units of analysis in five work units of the Indonesia Representative Diplomatic Mission which represent each period of recognition and measurement. This research is descriptive qualitative research. Data were obtained through interviews and documentation. The data analysis method uses qualitative descriptive techniques and content analysis. The results show that accrual-based recognition and measurement of PNBP type services not only pay attention to the occurrence but also the completion of the service process. In addition, the recognition and measurement treatment carried out so far has considered the aspects of costs and benefits so that there are five recognition and measurement periods. In the future, it is hoped that there will be an integrated system so that the frequency of recognition and measurement can be uniform.
EVALUASI PENYELESAIAN TINDAK LANJUT REKOMENDASI HASIL AUDIT BPK SEBAGAI KEY PERFORMANCE INDICATOR
Authors: Kurniati Siti , Abbas Yulianti
Published: October 2023

Using SMART criteria and Institutional Isomorphism perspective, this study intends to evaluate the Audit Board of The Republic of Indonesia (BPK)’s audit recommendation follow-up at the Directorate General Z. Although the audit recommendation follow-up has been Directorate General Z’s Key Performance Indicator (KPI) since 2018, it still fails to complete all recommendations within the last five years. This study intends to identify factors causing the non-optimal completion of the follow-up of BPK's audit as the institution’s KPI. This study uses a qualitative approach with a case study as well as content analysis and Miles and Huberman's model for analyzing the interview results. The results show that the KPI related to the follow-up on BPK recommendations have not fully met the SMART criteria, namely (1) Measurable; and (2) Achievable/Attainable criteria. Thus, this study suggests an adjustment to KPI is needed to ensure a full completion of audit recommendation follow up. Additionally, institution needs to account for factors that may influence KPI adjustment, namely the involvement of external parties, employee performance incentives, innovation, and society’s expectations.
Pengaruh Struktur Kepemilikan Dan Karaktresistik Perusahaan Terhadap Tax Avoidance
Authors: Wulandari Waode Dwi , Assoba Salim , Uzliawati Lia
Published: October 2023

Many companies can carry out many strategies in carrying out tax planning. One of the tax planning strategies is tax avoidance, namely how to reduce taxes legally. Tax avoidance practices usually take advantage of weaknesses in tax law and do not violate tax law. Besides doing tax evasion by using tax law loopholes (loopholes). This tax avoidance strategy (tax avoidance) is a method that is permitted by law but the strategy implemented by this company still receives state revenue, Related to this tax avoidance in Indonesia in 2005 there were 750 foreign investment companies that suspected of committing tax evasion by reporting losses in 5 consecutive years and not paying taxes. The objectives of the research were to examine and analyze the influence of stock ownership majority, leverage, capital intensity, and profitability toward tax avoidance. In this research, tax avoidance produced by Current Effective Tax Ratio (CETR). The population and sample of this research is the mining companies that listing in the Indonesian Stock Exchange (BEI) at the period 2010-2014. The sample of this research was 8 mining companies with 40 data observation. The method used in this research was multiple linear regression models. In this research, the data was processed by using IBM software Statistical Package for Social Science (SPSS) version 22. The results of this research indicated that leverage and profitability did not give significant effect toward tax avoidance. Meanwhile, majority stock ownership and capital intensity was gave negative effect toward tax avoidance.
Pengaruh Corporate Social Responsibility Terhadap Kinerja Keuangan Koperasi Simpan Pinjam di Kota Bandung
Authors: Novatiani R. Ait , Apriwandi Apriwandi
Published: October 2023

This research has a purpose, namely to analyze corporate social responsibility (CSR), the financial performance of cooperatives and the influence of corporate social responsibility (CSR) on the financial performance of cooperatives. Corporate Social Responsibility (CSR) and Financial Performance of Savings and Loan Cooperatives are the objects of research. The survey method is used in research conducted by researchers.Based on the results of the study concluded, namely: 1). implementation of corporate social responsibility (CSR) is adequate 2). the implementation of the cooperative's financial performance is adequate; and 3). the application of corporate social responsibility (CSR) affects the financial performance of cooperatives
Struktur Kepemilikan Dan Kebijakan Hutang : Pendekatan Teori Agency
Authors: Afiah Indana , Uzliawati Lia , Muchlish Munawar
Published: October 2023

Debt policy is a policy taken by the management to obtain external sources of funding for the company's operations. The ownership structure in this study is proxied by managerial ownership and institutional ownership. This study aims to determine the effect of managerial ownership and institutional ownership on debt policy. This research was conducted on property and real estate companies listed on the Indonesia Stock Exchange in 2017-2021. The number of samples used is 79 companies with purposive sampling technique. The analysis technique used is multiple linear regression. The results showed that Managerial Ownership did not have a significant effect on debt policy, while institutional ownership had a significant positive effect on debt policy.
Peningkatan Kapabilitas Internal Audit Instansi Pemerintah
Authors: Airlangga Dewi Kurniati , Rossieta Hilda
Published: October 2023

In implementing supervisory duties, internal auditors must have capabilities that consist of capacity, authority, and competency. The level of capability is measured using six elements of the Internal Audit Capability Model. This study aims to determine the efforts to strengthen the Inspectorate General of Ministry X in achieving level 4 capability of Government Internal Supervisory Apparatus. Internal audit capability level 4 is an excellent assurance of governance, risk, and control  from the organization. Therefore, the role of internal auditor as a strategic counterpart is needed. Furthermore, obstacles and challenges were analyzed and evaluated for this Inspectorate General of Ministry X. The research used a qualitative method with a case study approach. Document reviews and interviews are used to collect the data. The results showed that several efforts had been made to improve internal audit capability based on BPKP Regulation No. 8 of 2021 concerning Capability Assessment of Government Internal Supervisory Apparatus. However, there is still an element of Internal Audit Capability Model at level 3 based on the self-assessment results, while others have not fully met the infrastructure for level 4. It is necessary to evaluate for three consecutive years and implement Enterprise Risk Management comprehensively. Thus internal auditor can utilize Enterprise Risk Management for its supervisory activities. The results of this study can also contribute to other institutions that are working to achieve internal audit capability level 4
Evaluasi Penerapan Pengendalian Internal atas Proses Bisnis Pendapatan Jasa
Authors: Ikaputri Desi , Fatima Eliza
Published: October 2023

Revenue business processes are the primary key for a company to generate profits as a financial performance target. In its implementation, it must be supported by a clear internal audit function and accounting information system with an effective level of control in all business processes to produce accurate and quality data or information, as well as increase the effectiveness of the company's operational activities. However, if these factors do not support it, all personnel will work by habit factor, and management will face the risk of loss. This study aims to analyze the condition of PT X’s internal control and aspect that can be improved in optimizing internal control over the performance and reporting of the company's revenue business processes. The research method used is descriptive qualitative with a case study approach at PT X, a container management company, that previous research on this field of business is still limited. The data sources were derived from observation, a series of interviews with the management, and an analysis of internal documents. The results show that there were weaknesses in the procedures for implementing revenue business processes caused by the absence of adjustments to clear and documented recording procedures, unstructured implementation of control activities, and not being supported by an adequate information system. Therefore, this study provides recommendations for corrective actions to optimize the performance and reporting of the company's revenue business processes.
Rasio Keuangan dan Harga Saham Perusahaan di Bursa Efek Indonesia
Authors: Kahitela Yulia Bentari
Published: October 2023

The purpose of this study is to obtain empirical evidence regarding the effect of financial ratios on stock prices. The ratios used are DER, CR, PER, ROA and NPM. The population of this study are all non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2021-2022. Purposive sampling is used in the research sampling technique. Multiple linear regression analysis with the SPSS 25 program was used as an analytical technique. Based on an analysis of 284 company years, this study concludes that DER, PER and ROA have a positive effect on stock prices. CR has a negative effect on stock prices and NPM has proven to have no effect on stock prices. The results of this study indicate that an increase in DER, PER and ROA is in line with an increase in stock prices. Conversely, each increase (decrease) in CR causes a decrease (increase) in the share price.
Dampak Magang Merdeka Belajar Kampus Merdeka Bagi Mahasiswa Akuntansi
Authors: Hia Lidia Memori , Oktavianus Samuel , Sidebang Shania Katherine , Kuang Tan Ming
Published: October 2023

An internship is an integral part of the higher education curriculum to broaden students' practical understanding of the real world. This research focuses on the Magang Merdeka Belajar Kampus Merdeka (MBKM) program, which was introduced by the Ministry of Education, Culture, Research, and Technology of the Republic of Indonesia in early 2020. The program aims to facilitate students' gaining real-world experience through relevant work practices in their field of study, thereby enhancing graduates' hard and soft skills. Therefore, this research aims to identify the skills acquired by accounting students during their participation in MBKM internship activities across various industries. This study utilized a survey method by distributing a Google Form through social media to accounting students throughout Indonesia who participated in the MBKM internship. The valid sample size obtained was 90 out of 105 eligible respondents, and the data was analyzed using descriptive statistical approaches. The analysis results indicate that the majority of surveyed students have made progress in both hard and soft skills required in the workplace. The majority of students agree that their internship has helped them enhance their confidence in working in the field of accounting and their abilities to work independently and solve problems autonomously, collaborate with others, present in front of the public, analyze data, and exercise judgment in task completion. This study also found that the internship program is effective in enhancing the skills required by the business and industry sectors, resulting in the majority of internship participants receiving job offers upon graduation
Pengaruh Rasio Keuangan, Firmsize dan Makroekonomi Terhadap Return Saham
Authors: Sasmito Hari
Published: October 2023

The purpose of the study was to analyze the effect of financial ratios such as CR, ROA, FATO, DAR, PER combined with, Firmsize, and macroeconomics such as Inflation and BI interest rates on stock returns. The method used is a quantitative method with data analysis techniques using multiple linear regression. The research population was 80 real estate and property companies listed on the IDX in 2018 - 2022 and obtained a sample of 27 companies determined using purposive sampling method. Overall the results reveal that the independent variables have an impact on stock returns, then the ROA and PER variables have a significant positive correlation with stock returns. The results also show that the Firmsize and Interest rate variables are negatively correlated with stock returns while CR, FATO, DAR and Inflation actually have no effect on stock returns.
Faktor-Faktor Yang Mempengaruhi Penghindaran Pajak Manufaktur di Indonesia
Authors: Gunita Paramita Rari , Oktaviani Rachmawati Meita
Published: October 2023

The purpose of this study was to identify the variables that affect tax avoidance, the dependent variable. Leverage, profitability, and company size are employed as independent variables. For the 2018–2021 period, this analysis uses secondary data gathered from yearly reports obtained from the Indonesian Stock Exchange. Purposive sampling was used to collect 96 samples from 24 companies over a 4-year period, from 2018 to 2021. Eviews 10 software was used to process this research. The Chow test, Hausman test, and Lagrange multiplier test were the techniques employed. The conclusion reached is that tax evasion is influenced by leverage. While company size and profitability have no bearing on tax avoidance.
Model Pengelolaan Waqaf dalam Keragamaan Etnis di Aceh
Authors: Husni Husni , Putri Juliana , Harjoni Harjoni
Published: October 2023

The purpose of this study is first, to explain the perceptions of the Gayo and Pesisir tribes towards waqf management. Second, it describes the waqf management model carried out by the Gayo tribe and the Aceh Coastal tribe in their respective regions. And third, providing ideas, concepts, and ideal practices in waqf management in Aceh. The research method used is the descriptive qualitative research method. The results showed that the majority of the people of Lhokseumawe City gave land waqf for places of worship and education, while the people of Central Aceh or the Gayo tribe had a tradition of using waqf for the common good of their ancestors, namely Livestock Locations (Peruweren), Uber-Uber and Blang Paku and ulu ni wih area (upstream water area). The waqf management model carried out by the Gayo tribe and the Aceh Coastal tribe in their area is still mostly carried out for religious purposes such as; the construction of places of worship (mosques, madrasahs, and study rooms or Islamic boarding schools), and most of them are used for public cemeteries and the people of Aceh, especially Central Aceh and Lhokseumawe, are also still taboo about waqf assets outside of immovable waqf such as cash waqf. Ideal management of waqf for districts/cities in Aceh that is capable of providing economic influence can be carried out with seven precise steps, namely Compilation of the Waqf Program; Empowerment of Waqf Assets; Waqf Assets Certification; Nazir Empowerment; Financial Reports and Management Systems; Government Integration; and Nazir Integration
Leverage dan Kinerja Perusahaan dengan Ukuran Perusahaan Sebagai Variabel Moderasi
Authors: Budiadnyani Ni Putu , Dewi Putu Pande R. Aprilyani , Arlita I G A Desy
Published: October 2023

Companies are generally established with the aim of making a profit. The company's operational activities cannot be separated from the use of external funds to support the company's activities. This study examines the effect of leverage on financial performance. In addition, this study also examines the ability of firm size as a moderating variable. This research is expected to contribute to management to consider the size of the company owned so that it is effective in improving company performance. The number of samples analyzed was 54 samples in the form of financial reports from banking sector companies listed on the Indonesia Stock Exchange. The sampling technique in this study is the non-probability sampling method with a purposive sampling technique with the criteria of companies (issuers) that have issued financial reports consecutively for the 2019-2021 period and companies (issuers) that have not suffered losses during the 2019-2021 period. The analysis technique used is simple linear regression and Moderated Regression Analysis (MRA). The results of the analysis show that leverage has no effect on company performance. Firm size weakens the effect of leverage on firm performance.