bluuebunny/crossref_metadata_2025_split huggingface dataset:
IMPLEMENTASI AKUNTANSI SYARIAH UNTUK RUMAH SAKIT
Authors: Fauziah Fauziah 
Published: April 2020

Sharia economy that used to be synonymous with sharia financial institutions such as sharia banking, sharia insurance, and sharia capital market, now the concept of sharia is applied to other business sectors even to services such as the concept of sharia tourism with the hotel sharia and the latest is hospital services concept of sharia. Although the existence of hospitals already known at first, but the concept of hospitals that are in service and financial statements based on the concept of sharia is just beginning to apply. Implementation of sharia hospitals and sharia financial reporting is also regulated in SAK Sharia. SAK that regulates sharia financial under PSAK 101 Presentation of Sharia Financial Statements (revised 2016). The existence of a hospital is similar to other companies / organizations, it has a function and part to carry out service activities to the community. Each function has responsibility and control system. The function of sharia accounting system in hospitals to provide accountable and transparent financial information as the basis for proper decision making and planning ahead. So the hospital has Value Added. The hospital needs to implement a sharia accounting system in order to eliminate discrimination between economic activity
and worship. Hospitals have a unique accounting system because in addition to running a business, also carry out social activities.

Keyword: Sharia hospital, MUKISI, Sharia Hospital Certification Standard, Sharia Muqashid System,
Value Adde
MODEL EKONOMI SUFI: STUDI ATAS BUDAYA EKONOMI TAREKAT SHIDDIQIYYAH
Authors: Syakur Ahmad 
Published: April 2020

Tarekat and Sufism are often used as scapegoats for the Islam declining issue. The concepts of zuhud, fakir, and tawakal are considered to alienate the activities of tarekat from worldly life, so that life is a way of fatalist life and away from the world. This fatalistic teaching adopted by Sufism is considered as the prior cause of cultural poverty among Muslims. The followers of tarekat and Sufism are identified with poverty and slum life. However, it is different from the Tarekat Shiddiqiyah in Jombang Regency which is engaged in business and many members do business and become entrepreneurs.
This research is literature research using qualitative descriptive method. The primary data source of this study is murshid’s writings of the tarekat Shiddiqiyah, published books of the tarekat and the official page of the Shiddiqiyah. The focus of this research is: 1). how is the economic culture of the tarekat Shiddiqiyyah and 2). What is the economic framework of the Sufi perspective of the tarekat Shiddiqiyyah. The location of this study is in the tarekat Shiddiqiyah Jombang in East Java.
The results of this study are: 1) The fundamental of the tarekat Shiddiqiyyah economic culture is as follows: understanding of zuhud which does not have to stay away from the worldly life , Religion cannot be separated from humanitarian activities, business obligations, disgrace of lazy people and begging, suggestions for helping another human beings and business activities are Jihad fi sabilillah. 2). Shiddiqiyyah's economic activities include business activities and social activities in the form of charity and community economic empowerment. 3). The Sufi economic framework of the tarekat Shiddiqiyyah perspective is: 1). Tawhid is the basis and purpose of economic activity, which includes tauhid al-mashdar and tauhid al-ghayah. 2). Sharia as an instrument of economic activity; and 3). Zuhud as a spirit of economic activity. Zuhud will lead to economic independence, and the charity. Charity in Sufi view will lead to a blessed economy.

Key words: Sufi economy, economic culture, tarekat.
PENGARUH NON-PERFORMING FINANCING (NPF) TERHADAP RETURN ON ASSETS (ROA)
Authors: Koriatus Sholikhah Zuraidah Dan 
Published: April 2020

Non Performance Financing (NPF) is defined as a loan that has difficulty repaying due to intentional factors and or due to external factors beyond the ability of the debtor which can be measured by its collectability. Return on Assets (ROA) is the ratio ability used to measure management ability to generate income from asset management. This study aims to find out how the influence of NPF on ROA in Islamic People's Financing Banks in East Java in 2013-2016. This research was carried out on the BPRS in East Java using a quantitative approach. The sampling technique used in this study was through a purposive sampling approach. The sample of this study was 125 of the number of BPRS that experienced problems in the field of problematic financing and high ROA.
The results of this study indicate that there is no significant relationship between Non Performance Financing (NPF) on Return on Assets (ROA) on BPRS in East Java in 2013-2016. This can be seen from the significance of the t test both of which is tcount 1.295
Konsumsi dan tingkat subsistensi petani di Kampung Sei Berbari, Kecamatan Pusako, Kabupaten Siak Provinsi Riau
Authors: Mardiana Mardiana , Iyan Rita Yani , Zamaya Yelly 
Published: April 2020

Artikel ini bertujuan untuk menganalisis konsumsi dan tingkat subsistensi rumah tangga petani. Penelitian ini dilakukan di Kampung Sungai Berbari Kecamatan Pusako Kecamatan Siak Provinsi Riau. Sampel diambil sebanyak 55 rumah tangga petani. Sampel dikelompokkan kepada petani berlahan besar (> 2 hektar), berlahan sempit (< 2 hektar) dan penggarap (sebagian besar lahan yang dikelola milik orang lain). Nilai tukar pendapatan petani dihitung dengan konsep nilai tukar subsisten (NTS). Regresi liner berganda digunakan untuk mengetahui faktor yang mempengaruhi tingkat subsistensi petani. Hasil kajian mendapati konsumsi rumah tangga petani berbanding lurus dengan luas lahan yang dimiliki. Konsumsi pangan petani penggarap termasuk kategori rentan atau rawan pangan dan petani penggarap belum sejahtera karena persentase pengeluaran untuk pangan lebih besar dibandingkan persentase pengeluaran non-pangan. Man land ratio dan dependency ratio berpengaruh positip dan signifikan terhadap subsistensi rumah tangga petani. Petani pemilik lahan sendiri memiliki tingkat subsistensi yang lebih rendah dibanding petani yang menggarap lahan pihak lain.This article aims to analyze the consumption and subsistence level of farm households. This research was conducted in Sungai Berbari Village, Pusako District, Siak District Province of Riau. Samples were taken as many as 55 farm households. Samples were grouped with large-scale farmers (> 2 hectares), narrow land (<2 hectares) and tenants (most of the land that was managed by others). Farmer income exchange rates are calculated using the concept of subsistence exchange rates (NTS). Multiple linear regression is used to determine the factors that influence the level of subsistence of farmers. The results of the study found that household consumption of farmers is directly proportional to the area of land owned. Food consumption of smallholder farmers is categorized as vulnerable or food insecure and smallholders are not prosperous because the percentage of food expenditure is greater than the percentage of non-food expenditure. Man land ratio and dependency ratio have positive and significant influence on subsistence of farm households. Farmers owning land have lower subsistence levels compared to farmers who work on other parties' land.
Kinerja belanja modal Provinsi Riau: Struktur rasio dan tren
Authors: Mustaqim Imam , Taryono Taryono 
Published: April 2020

Kajian ini untuk menganalisis tren, struktur dan rasio belanja modal. Objek kajian adalah atas belanja modal pemerintah Provinsi Riau tahun 2007 – 2017. Metode analisis menggunakan rasio belanja modal terhadap total belanja, belanja modal per kapita dan rasio terhadap PDRB. Belanja modal tahun 2007-2017 berfluktuasi meningkat. Belanja modal terendah terjadi pada tahun 2014. Alokasi belanja modal paling banyak untuk jalan, irigasi dan jaringan. Rasio belanja modal terhadap total belanja tertinggi pada tahun 2007 sebesar 40,48% dan terrendah terjadi pada 2014 sebesar 11,13%. Pada tahun 2014 belanja modal per kapita hanya sebesar Rp. 0,10 juta rupiah, meningkat di tahun 2015 dan menurun pada tahun selanjutnya. Rasio belanja modal terhadap PDRB mengalami trend yang menurun di setiap tahunnya pada tahun 2014 paling rendah sebesar 0,32% dan tertinggi terjadi pada tahun 2015 sebesar 0,59%.This study is to analyze trends, structure and capital expenditure ratios. The object of study is the capital expenditure of the Riau Province government in 2007 - 2017. The analysis method uses the ratio of capital expenditure to total expenditure, capital expenditure per capita and ratio to GRDP. Capital expenditure in 2007-2017 has fluctuated. The lowest capital expenditure occurred in 2014. The most capital expenditure allocation for roads, irrigation and networks. The highest ratio of capital expenditure to total expenditure in 2007 was 40.48% and the lowest occurred in 2014 of 11.13%. In 2014 capital expenditure per capita was only Rp. 0.10 million rupiah, an increase in 2015 and decrease in the following year. The ratio of capital expenditure to GRDP experienced a declining trend every year in 2014, the lowest of 0.32% and the highest occurred in 2015 of 0.59%.
Prolapse related knowledge and attitude among married women of reproductive age
Authors: Khanal Gayatri , Ghimire Prakash , Shrestha Niki , Koirala Subash 
Published: April 2020

Background: Uterine Prolapse (UP) is a very common morbid condition in Nepal among women during reproductive health. Awareness on uterine prolapse can prevent huge number of UP cases. Thus, this study is designed to find out the knowledge and Attitude towards uterine prolapsed among married women of reproductive age (MWRA).
Methods: A community –based cross-sectional study was conducted in Daulichaur VDC of Ba­jhang district among 313 Married women of Reproductive age (15-49). Semi structure tool was used to collect the data. Data collection was done from March 2016 to April 2016. Data was col­lected through face to face interview by using interview schedule. Descriptive (frequency and percentage), (Chi-square, Pearson correlation) analysis were used for data analysis.
Results: This study revealed that almost three fourth (70%) of respondents had low level of knowl­edge and only 17.6% had positive attitude regarding uterine prolapse. The level of knowledge was associated with age, occupation status and educational status. The level of attitude was associ­ated with age, educational status and occupational status. There was significant positive relation­ship between level of knowledge and attitude (r= 0.363, p < 0.001).
Conclusions: MWRA of the Daulichaur VDC had low level of knowledge and Positive attitude re­garding uterine prolapse. The findings of this study suggest that there is an urgent need to educate and create awareness regarding UP to promote the health status of MWRA.
Readiness for self-directed learning among nursing students in a medical college, Chitwan
Authors: Singh Indu , Paudel Binita 
Published: April 2020

Background: Self-directed learning is a type of instructional strategy where students take charge of their learning process. Self-directed learning is learning approach where learners are responsible towards learning which helps students think critically and perform task confidently. The skills that are learned through self-directed learning remain lifelong and helps to provide patient care in effective way and uplifting the nursing profession. This study was conducted to identify the readiness for self-directed learning among nursing students in Chitwan Medical College.
Methods: A descriptive cross-sectional study design was adopted. Sample size was 107 nursing students from Bachelor in science of nursing and Bachelor in nursing science program. They were selected by using probability, stratified, simple random technique. A standardized tool (Self Directed Learning Readiness Scale) was used to collect data. Data were analyzed by using descriptive statistics and inferential statistics.
Results: More than two-third of the nursing students were ready for self-directed learning. The mean score of self control was higher than the mean score of self-management and mean score of desire. The level of the readiness for self-directed learning was significantly associated with age (p=0.036), ethnicity (0.036) and most prefer resource (p=0.010).
Conclusions: Self-directed learning helps for self control towards their learning and enable students move forward towards their career goal. So, the faculties need to focus on the selection resources for learning that help to create desire for learning and promote self-directed learning skills among nursing students.
Proximity of mandibular third molar roots with inferior alveolar canal: a radiographic study
Authors: Singh Ashutosh Kumar , Khanal Nikita , Dhungel Safal 
Published: April 2020

Background: Mandibular third molar’s roots have close proximity to the inferior alveolar canal (IAC) and nerve. Inferior alveolar nerve injuries have been observed to occur more frequently when there is radiographic evidence of close contact of third molar roots to the IAC. Orthopan­tomogram is one of the commonly used diagnostic tools for evaluating the relationship between these two structures. There is lack of data regarding prevalence of these radiographic signs in Nepalese population. It was required to assess the reliability on the radiographic signs of relation­ship between the IAC and the third molar roots, to establish IAC as risk indicators for IAC exposure during extraction.
Methods: A single centre cross-sectional descriptive study was designed where demographic data and radiographic signs of third molar roots proximity to IAC were obtained from imaging software records and descriptive analysis was performed with SPSS version 20.
Results: One or more radiographic signs were observed in 49.6% of mandibular third molars. In­terruption of white line followed by narrowing of canal and darkening of roots was observed in decreasing order of frequency and no statistically significant association between sex, age and side of impacted third molar with presence of radiographic signs.
Conclusions: Presence of one or more radiographic signs of proximity of mandibular third molar roots with IAC in nearly half of the cases. Clinicians should be aware of risk of nerve injury on pres­ence of these signs. Further investigation with cone beam computed tomography to rule out any nerve injury risk should be adopted into practice.
Assessment of Nepalese prosthodontist’s attitude towards morphological completeness of dental arches in partially dentate older patients
Authors: Poudel Sabina , Shrestha Prabhat , Acharya Lochana , Poudyal Sijan 
Published: April 2020

Background: Complete dentition is not always appropriate for old aged medically compromised and financially weak individuals. It is the dentist to decide what minimum number of teeth should be restored to have the proper oral function. The aim was to find out the opinion of prosthodon­tists of Nepal regarding the suitability of shortened dental arch as treatment modality and how frequently is this treatment choice for an old aged Nepalese patient.
Methods: A pretested close ended questionnaire was usedin this study.After taking ethical clear­ance from Nepal Health Research Council, online questionnaire was sent to the participants along with the consent. Analysis was done using SPSS (version 21) statistical software package. Descrip­tive statistics was used. Percentage and frequencies were calculated.
Results: Among respondents, 96.2% (n=51) had heard about shortened dental arch therapy but 3.8 % (n=2) had never heard about it. Forty-two (79.2%) do support shortened dental arch. Eleven (20.8%) do not favorshortened dental arch. Their main reason for replacing molars was to improve masticatory function.Instead of shortened dental arch,n=5(45.5%) prefer cast partial denture and 6(54.5%) advice implant supported fixed prosthesis. Among Prosthodontists who recommended shortened dental arch therapy, eight (19.1%) always advised patients not to replace molars. Twen­ty-four (57.1%) prosthodontists who support shortened dental arch therapy mentioned chewing function in shortened dental arch patients as satisfactory.
Conclusions: Majority of Prosthodontists agree that shortened dental arch is a suitable treatment option for older people in developing countries like Nepal. But the treatment is not employed in clinical practice as required.
Female autonomy and fertility pattern among women working in formal sector in Kathmandu valley
Authors: Singh Neeti , Pandey Srijana , Sherpa Ang Tshering , Tamrakar Nijina , Chitrakar Sunil 
Published: April 2020

Background: Fertility rate is declining more among women with higher education around the world. This may be due to number of years spent for achieving higher degree, choice of work and age at marriage. With growing autonomy of urban women and late age at marriage increases high risk pregnancy and declines number of children leading to decrease in young population. So, this study was done to explore the fertility pattern and associated factors among working women at formal sectors.
Methods: An observational study was done among women working at formal sectors within Kath­mandu valley. A respondent driven sampling was used to achieve total 101 sample size. The study period was October and November 2019.
Results: Median age of the participants was 40 and median age at marriage was 26.62 years. The association between level of education and age at marriage was statistically significant. The median age of pregnancy of the participants were 27 years and 58.4% of women had only one live child. Average number of desired children was 1.69 whereas actual number of children was 1.32. The gap between desired and number of children is statistically significant. Only 35.6% reported to have used some form of contraceptive devices as the measure of family planning.
Conclusions: Fertility behavior of working women is not completely influenced by their working status except for higher age at marriage, pregnancy and desired number of children which in long term may affect in the growth of country.
Amoxicillin Induced Behavioral Neurotoxicity and Histopathological Changes in Organs of Albino Rats
Authors: Paudel Sabita , Aryal Bijay , Ranabhat Sunita 
Published: April 2020

Background: There are various adverse drug reactions of penicillin. Neurotoxicity is attracting the attention of researchers all over the world. It also affects other organs like liver, kidney, heart and testes
Methods: The study was conducted at pharmacy and pharmacology department of Gandaki Medical College (GMC) from January till April, 2018. Albino rats were divided six each in test and control group. Tests were administered amoxicillin 90mg/kg/d and control with distilled water for 10 days. After 10 days, rats were tested for neurotoxicity with rota-rod (RR) and modified forced swim test (MFST). They were then sacrificed under anesthesia, organs were dissected and sent for histopathological investigation.
Results: The latency to fall from RR apparatus decreased significantly in test rats than control. (P value = 0.0001) In MFST, immobility time was significantly increased than control (P value = 0.0001). Swimming time(ST) was significantly decreased (P value = 0.001) and climbing time (CT) was not significantly altered in test rats than control (P value = 0.352). The liver enzyme, AST and ALT were significantly increased in the test rats (TR) as compared to controls. (P value 0.049 and 0.001 respectively) Brain of test rats (TR) showed shrunken neurons surrounded by perineuronal vacuolations, liver and kidney showed degenerative changes. Vacuolations and pyknotic cells were seen in spermatogonic cells.
Conclusions: Neurotoxic effects were seen in test rats which recommends regulation of the administration of high dose of penicillin.
Ultrasonography and Magnetic Resonance Cholangiopancreatography in Patients with Obstructive Jaundice
Authors: Chhettri Pramod , Rana Hari 
Published: April 2020

Background: Jaundice is a common presenting symptom in patients with hepatobiliary disease. It can be categorized into medical and surgical jaundice and it is important to differentiate due to the different treatment options
Methods: In this cross sectional study from Jan 2017 to June 2018, 84 consecutive patients with obstructive jaundice who underwent initial USG and then MRCP were included and their respective diagnosis compared keeping surgery and/or histopathology as the gold standard for final diagnosis.
Results: Out of 84 patients, 67.9% were females and 32.1% were males. The most common cause for obstructive jaundice was benign in 72.6% and malignancy in 27.4%. Among the benign lesions choledocholithiasis was the most common (57.4%) followed by pancreatitis (26.2%). Cholangiocarcinoma was the most common malignant cause (47.8 %) followed by periampullary carcinoma (26.2%). The sensitivity and specificity of USG in benign lesions was 67.2% and 87% respectively, and in malignancy 56% and 95% respectively. Similarly sensitivity and specificity of MRCP for benign lesions was 95.2% and 90.9% respectively, and for malignancy 95.75% and 98.45%respectively. Overall diagnostic accuracy of USG in benign and malignant causes was 76.62% and 84.52% respectively. Similarly overall diagnostic accuracy of MRCP for benign and malignant causes was 93.98% and 97.6% respectively.
Conclusions: USG is a good modality for Initial screening and for differentiating medical and surgical cause of jaundice. MRCP is a better modality with higher sensitivity, specificity and diagnostic accuracy for detecting pathology as compared to USG.
Keywords: MRCP; obstructive jaundice; USG.
Prevalence and Antibiogram of Acinetobacter Species Isolated from Various Clinical Samples in a Tertiary Care Hospital
Authors: Rajkumari Sanjana , Pradhan Shanti , Sharma Damodar , Jha Brajesh 
Published: April 2020

Background: Acinetobacter species has emerged as a significant hospital pathogen, and are becoming increasingly drug resistance. They cause outbreaks in intensive care units and health care units.
Methods: A cross-sectional study was conducted to determine the prevalence and antibiotic susceptibility pattern of Acinetobacter spp isolated from various clinical samples collected from patients admitted in various wards and intensive care units of the hospital over a period of one year (March 2018 to Feb 2019).
Results: Out of 2,623 samples, 1,201(45.78%) yielded significant growth and out of these positive cultures, 138(11.49%) Acinetobacter spp were isolated. Majority of isolates 24(17.39%) were isolated from General intensive care unit (GICU). Maximum sensitivity of Acinetobacter spp was seen towards polymyxin B 138(100%) and colistin 138(100%), followed by tigecycline 127(92.02%). Hundred and one (80.43%) isolates were found to be multidrug resistant.
Conclusions: Acinetobacter isolates showed multidrug resistant pattern mostly in inpatients. To avoid resistance, antibiotics should be used judiciously. There is also an urgent need for emphasizing the importance of hand washing and use of disinfectants in prevention of transmission of infection in health care setup.
Keywords: Acinetobacter spp; prevalence; antibiotic resistance; intensive care units; multidrug resistance.