bluuebunny/crossref_metadata_2025_split huggingface dataset:
IMMUNOPROPHYLAXIS – PROBLEMS AND PRIORITIES IN NURSING
Authors: Stambolova Ivanka , Stambolov Stefan 
Published: December 2021

Introduction: Immunizations represent the most effective and most useful prophylactic activity to achieve individual and collective immunity against a particular infectious disease. Over the last decade the number of non-immunized children has increased in the country. This problem should become a priority for solving for every country according to the WHO. The implementation of obligatory planned immunizations and reimmunizations as well as targeted immunizations and recommended immunizations include the nurse as an active participant in the medical team that carries out them. The operation of the physician and the nurse are leading and very responsible.
Objective: To outline the problems and priorities in the nursing activity related to immunoprevention in the conditions of primary care.
Material and Methods: Study was conducted in the 2019. on the territory in Sofia, in, with 560 children up to 18 years subject to immunization. Documentary methods, lectures and statistical methods were used.
Results and discussion: Immunization prophylaxis is precisely regulated and performed by medical teams in outpatient care. It has a number of specifics and requires knowledge, communication and technical skills from the nurse.
Conclusions: The control of the implementation of the preventive measures is carried out correctly by the structures of the RHI and the doctor in the ambulatory. Nursing care related to immune prophylaxis requires the nurse to know and accurately complete and complete the documentation, plan, transport and store the vaccinations that are administered properly. To be able to motivate and explain to the parents the necessity of the immunizations and the reimmunizations as well as their behaviour in case of post-vaccination reactions. Increasing the health culture of parents regarding immune prophylaxis will lead to a decrease in non-immunized children due to refusal and will also improve and broaden the immune prophylaxis in the country.
Identifikasi Faktor-Faktor Penyebab Berkontribusi Terjadinya Kegagalan Konstruksi Jalan dengan Metode Fault Tree Analysis (FTA)
Authors: Arman Utami Dewi Arman , Jihan Melasari  , Septia Edrian Saputri  
Published: December 2021

Kegagalan konstruksi merupakan suatu kondisi penyimpangan, kesalahan dan kerusakan dari hasil pekerjaan konstruksi yang dapat mengakibatkan keruntuhan bangunan atau konstruksi. Penelitian ini bertujuan untuk mengidentifikasi faktor-faktor yang berkontribusi terjadinya kegagalan struktur jalan Bukit Manggis Kabupaten Solok Selatan menurut persepsi para stakeholder proyek. Metode penelitian menggunakan metode deskriptif kualitatif melalui observasi di lokasi proyek dan wawancara mendalam kepada para stakeholder. Hasil data wawancara dianalisis menggunakan metode Fault Tree Analysis (FTA) dan Methode for Obtaining Cut Set (MOCUS). Berdasarkan hasil identifikasi, di peroleh 7 (tujuh) faktor-faktor yang berkontribusi terjadinya kegagalan pada struktur jalan yaitu; (1) Perencanaan, (2) Pelaksanaan, (3) Bencana alam, (4) Komunikasi, (5) Budaya organisasi, (6) Biaya serta (7) Kondisi iklim. Faktor-faktor kegagalan konstruksi paling dominan menurut persepsi stakeholder adalah bencana alam, kondisi iklim, budaya organisasi dan komunikasi. Maka dari itu, diharapkan masing-masing stakeholder memberikan perhatian khusus terhadap faktor penyebab yang telah diidentifikasi.
PENERAPAN SISTEM MANAJEMEN KESELAMATAN DAN KESEHATAN KERJA (SMK3) PADA PEMBANGUNAN RUMAH SAKIT UMUM DAERAH SOLOK
Authors: Irma Kharisma Permata Sari 
Published: December 2021

Penerapan Sistem Manajemen Keselamatan dan Kesehatan Kerja (SMK3) untuk mengendalikan keselamatan dan kesehatan pekerja sangat penting, untuk itu pembangunan industri konstruksi yang sedang dilaksanakan menuntut adanya jaminan Keselamatan dan Kesehatan Tenaga Kerja yang sangat penting artinya untuk melindungi tenaga kerja dari resiko kecelakaan. Industri konstruksi dengan proyek-proyeknya sangat rentan terhadap kecelakaan kerja. Dalam masa sekarang ini seringkali hal-hal seperti keselamatan kerja disepelekan karena dianggap hanya akan membuang-buang waktu dan uang. Pekerjaan konstruksi adalah pekerjaan yang melibatkan engineering consultant sebagai perencana, kontraktor sebagai pelaksana serta konsultan pengawas, semua elemen tersebut baik perencana, kontraktor maupun pengawas, memiliki kontribusi tersendiri pada keselamatan kerja konstruksi. Tujuan dari penelitian ini adalah untuk mendapatkan gambaran mengenai Sistem Penerapan Keselamatan dan Kesehatan Kerja (K3) pada pelaksanaan proyek konstruksi khususnya pada proyek Pembangunan Rumah Sakit Umum Daerah (RSUD) Kota Solok .Tahapan penelitian ini adalah studi berbagai literatur yang ada untuk menentukan variabel yang akan digunakan. Tahap selanjutnya mendesain kuisioner penelitian kemudian melakukan pengambilan data dengan cara menyebarkan kuesioner secara langsung ke lapangan. Data yang diperoleh dari kuesioner akan dianalisis uji validitas dan uji reliabilitas menggunakan sotware Statistical Package for Social Science (SPSS). Dari hasil penelitian diperoleh total penerapan SMK3 keberhasilan penerapan Sistem Manajemen Keselamatan dan Kesehatan Kerja (SMK3) di proyek pembangunan Rumah Sakit Umum Daerah (RSUD) Kota Solok yang mencapai nilai 23,08% % tergolong dalam kategori nomor 1 yaitu tingkat pencapaian penerapan 0-59% yang pengertiannya pelanggaran peraturan perundangan (nonconformance) tidak dikenai tindakan hukum, dimana segi performance para pekerja masih kurang mampu mengoperasikan peralatan kerja sesuai standar kerja sehingga kecelakaaan kerja bisa terjadi.Kesehatan, Keselamatan , Kerja, Manajemen, Konstruksi.
Experience in the management of infants with multifocal atrial tachycardia
Authors: Kovalchuk T. S. , Kruchina T. K. , Tatarskiy R. B. , Pervunina T. M. , Malyarova M. Sh. , Lebedev D. S. , Vasichkina E. S. 
Published: December 2021

Purpose. To study the clinical course of multifocal atrial tachycardia (MAT) and to evaluate the effectiveness of antiarrhythmic therapy (AAT) in patients with onset of arrhythmia before the age of 1 year.Methods. The study included 15 children with primary registration of MAT at the age of 2.04±2.27 months, 4 of them - in utero. The follow-up period was 35.9±26.9 months (Me 29 months). All patients underwent laboratory monitoring, 12-lead ECG recording, 24-hour ECG monitoring, echocardiography at baseline and during time of observation.Results. Tachycardia was persistent in 80% of patients. Tachycardia-induced cardiomyopathy (TIC) was present in 7 (46%) patients. Structural heart disease was detected in 6 patients. The average heart rate at the onset of the disease was 157.9±23.78 bpm, the maximum - 256.7±35.84 bpm. Fourteen (93.3%) children received AAT. Seven patients were prescribed propranolol first, 6 - amiodarone, 1 - digoxin. Monotherapy was effective in 2 patients. Combined AAT was used in 12 patients, including three children with three drugs combination. No benefits were found for any of the drugs combinations. Stable sinus rhythm at the time of discharge was observed in 4 (28,6%) patients, sinus rhythm with atrial ectopic activity was registered in 2 of them; criteria for normosystole were achieved in 7 patients; in one child with TIC daytime tachysystole persisted despite three-component AAT, but echocardiography parameters improved. Arrhythmia was disappeared in 13 (86.6%) patients; the duration of arrhythmia in them from 1 to 15 months, duration of AAT - 1 ±7.5 months (Me 9.5 months). MAT persists in two patients with structural heart disease. One patient underwent radiofrequency ablation at the age of 5, with no effect. One patient had side effects from therapy that required correction. There were no lethal outcomes.Conclusion. MAT with a debut at the age of 1 year with timely prescribed treatment has a favorable course and a good prognosis, but the probability of AAT resistance is high. These cases require a long-term selection of therapy using various combinations of antiarrhythmic drugs. Heart rate control strategy can be sufficient to prevent the development of TIC.
Clinical features and antiarrhythmic therapy in patients with catecholaminergic polymorphic ventricular tachycardia
Authors: Bereznitskaya V. V. , Kulbachinskaya E. K. , Shkolnikova M. A. 
Published: December 2021

Aims. To evaluate the long-term efficacy of antiarrhythmic therapy in patients with catecholaminergic polymorphic ventricular tachycardia (CPVT).Methods. CPVT was diagnosed in 11 patients between the ages of 3-12 years with a minimum follow-up of 10 years. The data analyzed was obtained from existing medical records that included symptoms, family screenings, treadmill tests, electrocardiography, echocardiography, implanted cardioverter-defibrillator data (ICD), and medical treatments.Results. Cardiac events were registered in 75% of patients on beta-blocker therapy. Supraventricular arrhythmias such as atrial and atrioventicular nodal tachycardia, atrial fibrillation and atrial flutter were detected using various ECG diagnostic methods in all patients, which is significantly higher than reported in similar studies. A combination of anti-arrhythmic therapy and beta-blocker treatment reduced the number of cardiac events by 50% as compared to only beta-blocker treatment.Conclusion. Multiple supraventricular arrhythmias have a high prevalence in patients with CPVT and can trigger ventricular arrhythmia. Combined antiarrhythmic therapy is effective because it prevents cardiac events in patients with CPVT. Combined antiarrhythmic therapy improves the prognosis of patients with CPVT and may help to avoid or postpone ICD implantation.
Magnetic resonance imaging diagnostic potential in “idiopathic” ventricular arrhythmias in children
Authors: Chueva K. A. , Tatarskiy R. B. , Kovalchuk T. S. , Pervunina T. M. , Trufanov G. E. , Ryzhkov A. V. , Fokin V. A. , Lebedev D. S. , Vasichkina E. S. 
Published: December 2021

The study aims to assess the role of magnetic resonance tomography (MRI) in identifying the substrate of “idiopathic” ventricular arrhythmias in pediatric patients.Methods. One hundred and seven children with “idiopathic” ventricular arrhythmias were enrolled. All patients underwent MRI on a high-field Magnetom Trio A Tim (Siemens) tomograph with a magnetic field induction of 3.0 T.Results. According to MRI data, dilated ventricles and/or a decreased ejection fraction were found in 55 (51%) patients. Based on structural abnormalities of the myocardium patients were divided into 2 groups: group 1 “normal”, without abnormalities, (69 (64.5%) children); group 2 - “fibrosis”, fibrotic changes were detected on late gadolinium enhancement (38 (35.5%) patients). Significant differences of indexed MR-indicators in these two groups were not found. However, in the “fibrosis” group, biventricular dysfunction occurred significantly more often than in the “normal” group, respectively (14 (37%) and 9 (13%) (p = 0.006)).Conclusion. MRI is important in assessing structural changes in pediatric patients with ventricular arrhythmias, and the combination of MRI results with clinical and electrophysiological data can significantly affect the change in management and treatment strategy in pediatric patients.
Tax Minimization Pemoderisasi Tunnelling Incentive, Mechanism Bonus dan Debt Covenant dalam Pengambilan Keputusan Transfer Pricing
Authors: Rahma Priscillia Aulia Rahma , Wahjudi Djoko 
Published: December 2021

ABSTRACT
This study aims to determine the effect of income tunneling incentive, mechanism bonus and debt covenant on transfer pricing indications with tax minimization moderitation variables. This study is conducted using a case study with a qualitative research method. The data used is secondary data in form of evidence, historical records or reports that have been compiled in published and unpublished archives (documentary data). The research population uses manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2018-2020. The sampling technique was carried out by purposive sampling method. The study uses 505 observational data. Logistic regression is a data analysis technique used in this study. The result of the research that tunnelling incentives, mechanism bonus and debt covenant with tax minimization variable moderating have an effect on transfer pricing indications.
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh tunneling incentive, mekanisme bonus dan debt covenant terhadap indikasi transfer pricing dengan tax minimization sebagai variabel moderisasi. Strategi penelitian yang digunakan adalah studi kasus dengan metode penelitian kualitatif. Data yang digunakan adalah data sekunder berupa bukti, catatan atau laporan historis yang telah tersusun dalam arsip (data dokumenter) yang dipublikasikan dan yang tidak dipublikasikan. Populasi penelitian menggunakan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020. Teknik pengambilan sampel dilakukan dengan metode purposive sampling. Penelitian menggunakan 505 data observasi. Regresi logistik merupakan teknik analisis data yang digunakan dalam penelitian ini. Hasil penelitian menunjukkan bahwa tunnelling incentive, mechanism bonus dan debt covenant dengan tax minimization sebagai variabel pemoderisasi berpengaruh terhadap keputusan melakukan transfer pricing.
Kepatuhan di Tengah Kompleksitas Pajak: Apakah Literasi Memiliki Peran?
Authors: Kristanto Ari Budi , Noreen Christian Alessandro 
Published: December 2021

ABSTRACT
Tax regulations have become increasingly complex in recent years. Therefore, this study aims to determine whether the tax complexity can reduce tax compliance. Furthermore, this study also intends to find out whether public literacy can play a role in maintaining compliance despite experiencing complex taxation aspects. This study uses secondary data in the form of complexity scores, tax effort, and literacy scores of various countries around the world. The sample of this study amounted to 52 countries, which were obtained by the purposive sampling method. This research is a quantitative study using moderated regression analysis. This study found that tax complexity is proven to reduce tax compliance. However, literacy cannot weaken these negative effects. The results of this study imply that the government needs to consider the complexity of regulations and procedures for fulfilling tax obligations to increase tax revenues.
ABSTRAK
Regulasi pajak semakin kompleks pada beberapa tahun terakhir. Oleh sebab itu, penelitian ini bertujuan untuk mengetahui apakah kompleksitas pajak dapat mengurangi kepatuhan pajak. Selain itu, penelitian ini juga bermaksud untuk mencari tahu apakah literasi masyarakat dapat berperan untuk mempertahankan kepatuhan meskipun mengalami aspek perpajakan yang kompleks. Studi ini menggunakan data sekunder berupa skor kompleksitas, tax effort, serta skor literasi berbagai negara di dunia. Adapun sampel penelitian ini berjumlah 52 negara, yang diperoleh dengan metode purposive sampling. Penelitian ini adalah studi kuantitatif dengan menggunakan analisis regresi dengan pemoderasi. Penelitian ini menemukan bahwa kompleksitas pajak terbukti dapat mengurangi kepatuhan pajak. Namun demikian, literasi tidak dapat memperlemah efek negatif tersebut. Hasil penelitian ini berimplikasi bahwa pemerintah perlu mempertimbangkan kompleksitas regulasi maupun tata cara pemenuhan kewajiban perpajakan untuk dapat meningkatkan pendapatan pajak.
Komisaris Independen sebagai Pemoderasi Pengaruh Intensitas Modal dan Biaya Utang terhadap Agresivitas Pajak
Authors: Baiq Fitri Arianti  
Published: December 2021

ABSTRACT
This reseacrh to determine the direct and indirect effects of Capital Intensity and Cost of Debt mediated by Tax Aggressiveness on Independent Commissioners. The type of research used is descriptive quantitative research. Collecting data through literature study and documentation study through reports downloaded through the website on the Indonesia Stock Exchange using proposive sampling technique. The sample in this study amounted to 13 companies. The data analysis method used is data analysis through E-views 9 software. The results of this study indicate that capital intensity has a positive and significant effect on tax aggressiveness, the cost of debt does not significantly affect tax aggressiveness, independent commissioners cannot moderate or weaken the relationship between capital intensity and aggressiveness. tax. Meanwhile, independent commissioners can moderate or strengthen the relationship between the cost of debt and tax aggressiveness.
ABSTRAK
Penelitian ini bertujuan untuk mengetahui pengaruh langsung dan tidak langsung dari Intensitas Modal dan Biaya Utang yang dimediasi oleh tindakan Agresivitas Pajak terhadap Komisaris Independen. Jenis penelitian yang digunakan adalah penelitian kuantitatif deskriptif. Pengumpulan data melalui studi pustaka dan studi dokumentasi melalui laporan yang diunduh melalui website di Bursa Efek Indonesia dengan menggunakan teknik proposive sampling. Sampel dalam penelitian ini berjumlah 13 perusahaan. Metode analisis data yang digunakan analisis data melalui software E-views 9. Hasil dari penelitian ini menunjukkan Intensitas modal berpengaruh positif dan signifikan terhadap agresivitas pajak, biaya utang tidak berpengaruh signifikan terhadap agresivitas pajak, komisaris independen tidak dapat memoderasi atau memperlemah hubungan intensitas modal terhadap agresivitas pajak. Sedangkan komisarisi independen dapat memoderasi atau memperkuat hubungan biaya utang terhadap agresivitas pajak.
Pengaruh Kepatuhan Wajib Pajak, Pemeriksaan Pajak, dan Pemungutan Pajak terhadap Penerimaan Pajak Penghasilan Badan
Authors: Riyadi Suryo Prasetya , Setiawan Benny , Alfarago Dio 
Published: December 2021

ABSTRACT
Taxes play a crucial role in the life of the state, especially in the implementation of state’s development because taxes are the main source of state income. For this reason, the realization of the tax revenue target must be achieved. Therefore, a study to identify factors which can influence tax revenue is important to conduct. This study aims to examine the effect of three factors (taxpayer’s compliance, tax audit and tax collection) toward corporate income tax revenue. This study uses secondary data obtained from Tax Office Jakarta Sawah Besar Satu with a time span of 2015-2019. This research is conducted by using a multiple linear regression analysis model. The result of this study reveals that taxpayer’s compliance and tax collection have a significant and positive effect on corporate income tax revenue, while tax audits have no significant effect on corporate income tax revenue at Tax Office Jakarta Sawah Besar Satu.
ABSTRAK
Pajak memegang peranan penting dalam kehidupan bernegara terutama dalam pelaksanaan pembangunan negara karena pajak merupakan sumber utama pendapatan. Untuk itu, realisasi target pendapatan pajak harus dapat tercapai. Oleh karena itu, penelitian untuk mengidentifikasi faktor-faktor yang dapat mempengaruhi pendapatan pajak penting untuk dilakukan. Penelitian ini bertujuan untuk menguji pengaruh tiga faktor (kepatuhan wajib pajak, pemeriksaan pajak dan pemungutan pajak) terhadap pendapatan pajak penghasilan badan. Penelitian ini menggunakan data sekunder yang diperoleh dari Kantor Pelayanan Pajak Pratama Jakarta Sawah Besar Satu dengan rentang waktu 2015-2019. Penelitian ini dilakukan dengan menggunakan model analisis regresi linier berganda. Hasil penelitian ini mengungkapkan bahwa kepatuhan wajib pajak dan penagihan pajak berpengaruh signifikan dan positif terhadap pendapatan pajak penghasilan badan, sedangkan pemeriksaan pajak tidak berpengaruh signifikan terhadap pendapatan pajak penghasilan badan pada Kantor Pelayanan Pajak Pratama Jakarta Sawah Besar Satu
Praktik Penghindaran Pajak Sebelum dan Setelah Pandemi Covid – 19 di Indonesia
Authors: Barid Fa'iq Mirza , Wulandari Sartika 
Published: December 2021

ABSTRACT
Weak economic conditions during the Covid-19 pandemic resulted in a decline in tax revenue in Indonesia. The government seeks to increase economic activity by providing tax incentive programs to taxpayers affected by the Covid-19 pandemic. However, the company considers the program as one of the loopholes to practice tax avoidance. This study aims to look at the differences in tax avoidance practices before and during the Covid-19 pandemic. The type of data used is quantitative data derived from the annual financial statements. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2020 period. The sample of this research was taken based on purposive sampling using certain criteria so as to get 78 samples from 39 manufacturing companies. The method used in this study is paired samples t-test analysis using the IBM SPSS Statistics 24 tool. Based on the results of this study, it shows that there is an increase in tax avoidance practices during the Covid-19 pandemi. This resulted in a decrease in state tax revenues during 2020.
ABSTRAK
Lemahnya kondisi ekonomi dimasa pandemi Covid-19 mengakibatkan turunnya penerimaan pajak di Indonesia. Pemerintah berupaya untuk meningkatkan kegiatan ekonomi dengan cara memberikan program insentif perpajakan kepada wajib pajak yang terkena dampak pandemi Covid-19. Namun perusahaan menganggap program tersebut sebagai salah satu celah untuk melakukan praktik penghindaran pajak. Penelitian ini bertujuan untuk melihat perbedaan praktik penghindaran pajak sebelum dan saat pandemi Covid-19. Jenis data yang digunakan adalah data kuantitatif yang berasal dari laporan keuangan tahunan. Populasi dalam penelitian ini yaitu perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) periode 2019-2020. Sampel penelitian ini diambil berdasarkan purposive sampling dengan menggunakan beberapa kriteria tertentu sehingga mendapatkan 78 sampel dari 39 perusahaan manufaktur. Metode yang digunakan dalam penelitian ini yaitu analisis paired samples t-test dengan menggunakan alat bantu IBM SPSS Statistics 24. Berdasarkan hasil penelitian ini menunjukkan bahwa terjadi peningkatan praktik penghindaran pajak pada saat pandemi Covid-19. Sehingga mengakibatkan penerimaan pajak Negara selama tahun 2020 mengalami penurunan.
Does Board of Directors Independence Behave Opportunistically or Ethically? Study Corporation Social Responsibility and Earning Management in Indonesia
Authors: Taufik Muhammad , Benhans Gideon 
Published: December 2021

ABSTRACT
This paper explores the opportunistic issues of EM and ethical issues of CSR where we aim to examine the relationship between CSR and EM and involve the role of BOD independence. Investigation of the relationship using corporate social performance theory where the research sample is a company that publishes sustainability reporting - GRI index for the period 2016 to 2019 in Indonesia. CSR does not affect EM, on the contrary, BOD independence has a positive and significant effect on EM. That is, BOD independence behaves opportunistically. Another finding is that BOD independence does not strengthen or weaken the relationship between CSR and EM. Therefore, despite being opportunistic, BOD independence does not use CSR as a reflection of ethical values to cover EM practices. This paper contributes to showing that BOD independence has 2 characters, namely opportunist on the one hand and ethical on the other.