bluuebunny/crossref_metadata_2025_split huggingface dataset:
Does Gender and Ethnic Diversity among Audit Partners Impact Office-Level Outcomes?
Authors: Condie Eric R. , Lisic Ling Lei , Seidel Timothy A. , Truelson J. Mike , Zimmerman Aleksandra B. 
Published: February 2024

SUMMARY
Accounting firms have invested significant resources in diversity initiatives related to recruiting, retention, and promotion. Audit regulators suggest these efforts can have positive repercussions on audit quality. This article summarizes the key findings by Condie, Lisic, Seidel, Truelson, and Zimmerman (2023) (CLSTZ) regarding the influence of a more diverse group of audit partners within an audit office on office-level outcomes. Specifically, CLSTZ examines whether gender and ethnic diversity among audit partners within an office influences audit personnel retention and audit quality. CLSTZ finds that greater diversity (greater changes in diversity) among an office's audit partners is associated with less (reduced) turnover among the audit professionals in that office and higher (increased) audit quality. These findings provide empirical evidence regarding the influence of a more diverse group of office audit partners on office-level outcomes and have important implications for accounting firms.
JEL Classifications: M41; M42.
Accounting Firm Investment in Diverse Talent: Evidence from Charitable Giving to Historically Black Colleges and Universities (HBCUs)
Authors: Cowle Elizabeth N. , Draeger Michelle A. , Smith Kecia W. 
Published: February 2024

SYNOPSIS
The accounting profession suffers from diversity, equity, inclusion, and belonging (DEIB) deficiencies. Although the largest accounting firms have touted their investments in diversity efforts, the extent to which firms have invested in recruiting diverse talent is unclear. Using accounting firms’ charitable giving data, we show that, although firm giving to historically Black colleges and universities (HBCUs) has increased over time, the total allocation percentage to HBCUs has remained relatively stagnant. Further, monetary giving to HBCUs is concentrated among a few HBCUs with higher prestige, and all HBCUs receive relatively little overall compared with predominantly white institutions (PWIs). Discussions with HBCU accounting faculty and accounting firm professionals support our main findings and suggest additional forms of investment that accounting firms can leverage to help address DEIB deficiencies. Overall, our study provides actionable recommendations that can inform public accounting firms’ efforts as they seek to develop a more diverse workforce.
Data Availability: Data are available upon request.
JEL Classifications: M41.
ANALISIS SEKTOR UNGGULAN PEREKONOMIAN DI KABUPATEN PESISIR BARAT PROVINSI LAMPUNG SEBAGAI KABUPATEN TERTINGGAL
Authors: Hasyimi Alifia , Affandi Muhammad Irfan , Prasmatiwi Fembriarti Erry 
Published: February 2024

This research aims to determine the leading sectors of the economy and the performance of the leading sectors in Pesisir Barat Regency. Research uses secondary data. Secondary data used in this research is Gross Regional Domestic Product (GRDP) based on constant prices for Lampung Province and Pesisir Barat Regency from 2018 to 2022. The analytical tools used in this research are Location Quotient (LQ) analysis and Shift-Share analysis. .
The research results show that of the 17 business sectors in 2018-2022, there are 9 economic base sectors in Pesisir Barat Regency with an LQ value>1, namely the agriculture, forestry and fisheries sector; wholesale trade and vehicle repair sector, information and communications sector, real estate sector, corporate services, administration sector, educational services sector, health services sector and social activities and other service sectors. The economic growth of Lampung Province from 2018 to 2022 influenced the increase in PDRB of Pesisir Barat Regency by up to 10.76 percent with a total of IDR 316.72 billion with the agriculture, forestry and fisheries sector contributing the highest with a total contribution of IDR 159.86 billion
Fluctuations in Neuroticism Due to COVID-19: A Case Study of Four Timelines
Authors: Natalya Lina , Sin Gabrielle Sinata , McCroskey Lynda 
Published: February 2024

Neuroticism is a part of the human personality which consists of several negative emotions. The level of neuroticism has a tendency to become unstable, when individuals are faced with a traumatic event, including when the COVID-19 pandemic hit. In order to obtain a more in-depth picture of the fluctuation level of neuroticism (negative emotions), this study measured neuroticism score utilizing the Big Five Inventory-2 (BFI-2) on 1,911 subjects in the age range of 18-25 years. This measurement was carried out longitudinally, with details of measurements on four timelines. All data collection process was carried out by accidental random sampling. This study proves that there is fluctuating trend in each aspect of neuroticism. The aspects of anxiety and neuroticism have a decreasing trend, the aspect of depression has an increasing trend, and the aspect of emotional volatility has a stable trend. The occurrence of these fluctuations proves that COVID-19 affects life aspects of most individuals.

Neuroticism merupakan bagian dari kepribadian manusia yang terdiri atas sejumlah emosi negatif. Tingkat neuroticism memiliki kecenderungan untuk berubah menjadi tidak stabil, ketika individu dihadapkan pada sebuah peristiwa traumatis, tidak terkecuali ketika pandemi COVID-19. Guna memperoleh gambaran yang lebih mendalam mengenai tingkat fluktuasi neuroticism (emosi negatif) tersebut, studi ini mengukur skor neuroticism menggunakan Big Five Inventory-2 (BFI-2) pada 1.911 subjek pada rentang usia 18-25 tahun. Pengukuran ini dilakukan secara longitudinal, dengan rincian pengukuran pada empat lini masa. Seluruh proses pengumpulan data dilakukan dengan accidental random sampling. Studi ini membuktikan bahwa terdapat tren fluktuasi pada tiap aspek neuroticism. Aspek anxiety dan neuroticism memiliki tren menurun, aspek depression memiliki tren meningkat, dan aspek emotional volatility memiliki tren stabil. Terjadinya fluktuasi ini membuktikan bahwa COVID-19 memengaruhi aspek kehidupan sebagian besar individu.
Navigating Style: Exploring the Influence of Perceived Benefit and Perceived Ease of Use on Attitude Towards Use in AI-Enhanced Fashion E-Commerce
Authors: Istiqomah Puji , Alfansi Lizar 
Published: February 2024

Purpose: This research will focus on empirical analysis of the role of attitude towards use as a mediating variable between perceived benefit and perceived ease of use towards actual use. The research object is consumers who use e-commerce in Indonesia to purchase products in the fashion industry.
Method: This research adopts a quantitative-explanatory approach, focusing on the consumer e-commerce within the fashion industry as its target population. The precise magnitude of this population remains indeterminate. Employing a purposive sampling technique, carrying 270 of respondents whom at least two purchases of fashion items through e-commerce.
Result: Perceived Benefit and Perceived Ease of Use positive significant toward Actual Use. Furthermore, Perceived Benefit and perceived Ease of Use positive significant on Attitude Towards Use. Moreover, Attitude Towards Use positive significant on Actual Use. In terms of indirect hypothesis testing, Attitude Towards Use is partially mediating both the relation between Perceived Benefit and Perceived Ease of Use on Actual Use.
PERTUKARAN BARANG-JASA, KUALITAS HUBUNGAN KELUARGA, DAN KUALITAS HIDUP KELUARGA SANDWICH
Authors: Cahayani Octaria Intan , Puspitawati Herien , Yuliati Lilik Noor 
Published: February 2024

Keluarga yang hidup dengan tiga generasi (keluarga sandwich) menunjukkan adanya pertukaran bantuan berupa barang dan jasa antargenerasi yang mempererat hubungan keluarga sehingga dapat memengaruhi kualitas hidup keluarga. Penelitian ini bertujuan untuk menganalisis pengaruh pertukaran barang-jasa dan kualitas hubungan keluarga terhadap kualitas hidup keluarga sandwich. Desain penelitian cross-sectional study. Lokasi penelitian di Kota Bogor yang dipilih secara purposive. Penelitian dilakukan pada tipe keluarga sandwich yaitu keluarga dengan tiga generasi yang terdiri atas suami-istri (G2), anak (G3), dan lansia (G1). Keluarga dalam penelitian merupakan keluarga dengan sosial ekonomi menengah ke bawah. Responden adalah istri (G2) yang menjawab pertanyaan terkait kondisi G1, G2, dan G3. Jumlah contoh adalah 140 keluarga yang dipilih secara purposive. Pengumpulan data menggunakan kuesioner. Analisis data penelitian menggunakan Structural Equation Modelling (SEM)-PLS. Hasil menunjukkan bahwa pertukaran barang-jasa, kualitas hubungan keluarga, dan kualitas hidup keluarga sandwich termasuk dalam kategori sedang. Hasil analisis SEM-PLS menunjukkan bahwa kualitas hidup keluarga sandwich dipengaruhi langsung oleh pertukaran barang-jasa dan kualitas hubungan keluarga. Keluarga dapat memastikan proses interaksi yang baik di dalam keluarga untuk menunjang pertukaran barang-jasa dalam mewujudkan kualitas hidup keluarga.
Pengaruh Pendidikan Kewirausahaan, Efikasi Diri Kewirausahaan, dan Lingkungan Keluarga terhadap Niat Berwirausaha
Authors: Wijaya Fedrick , Hidayah Nur 
Published: February 2024

Penelitian ini bertujuan untuk mengetahui secara empiris pengaruh Pendidikan Kewirausahaan, Efikasi Diri Kewirausahaan, dan Lingkungan Keluarga Terhadap Niat Berwirausaha Pada Mahasiswa Universitas Tarumanagara. Populasi dari penelitian ini sebesar 115 responden yang merupakan Mahasiswa Fakultas Manajemen Bisnis tahun angkatan 2021-2019 dan sebelumnya. Teknik pengumpulan data dilakukan dengan cara penyebaran kuesioner melalui Google Form dan diolah menggunakan software SmartPLS-SEM versi 4. Metode pengambilan sampel yang digunakan dalam penelitian adalah Non-Probability Sampling dengan teknik Purposive Sampling. Penelitian ini menunjukkan bahwa Pendidikan Kewirausahaan dan Lingkungan Keluarga berpengaruh positif dan siginifkan terhadap niat berwirausaha, sedangkan Efikasi Diri Kewirausahaan berpengaruh tidak signifikan terhadap niat berwirausaha.

This study aims to empirically determine the effect of Entrepreneurship Education, Entrepreneurial Self-Efficacy, and Family Environment on Interest in Entrepreneurship in Tarumanagara University Students. The population of this research is 115 respondents who are students of the Faculty of Business Management for the 2021-2019 class and before. The data collection technique was carried out by distributing questionnaires via Google Form and processed using SmartPLS-SEM version 4 software. The sampling method used in this study was Non-Probability Sampling with Purposive Sampling technique. The results of this study indicate that Entrepreneurship Education and Family Environment have a positive and significant influence on entrepreneurial interest, while Entrepreneurial Self-Efficacy has a positive but not significant influence on entrepreneurial intention.
Pengaruh Work-Life Balance terhadap Organizational Commitment Dimediasi oleh Job Satisfaction
Authors: Millenia Shinta , Masman Ronnie Resdianto 
Published: February 2024

Komitmen organisasional karyawan diidentifikasi sebagai sikap psikologis yang memungkinkan karyawan untuk mengenali tujuan dan cita-cita dari organisasi. Komitmen organisasi akan tercapai jika adanya keseimbangan antara pekerjaan dan keluarga. Penelitian ini adalah mengidentifikasi pengaruh work-life balance terhadap organizational commitment dimediasi job satisfaction. Analisis data menggunakan Structural Equation Modelling (SEM) SmartPLS dengan responden 108 karyawan salah satu Bank BUMN di Jakarta Pusat. Beberapa temuan dalam studi ini adalah work-life balance dapat mendorong terciptanya job satisfaction dan organizational commitment, dan dimediasi oleh job satisfaction. Organizational commitment karyawan diidentifikasi sebagai sikap psikologis yang memungkinkan karyawan untuk mengenali tujuan dan cita-cita dari suatu organisasi.

Employee organizational commitment is identified as a psychological attitude that allows employees to recognize the goals and ideals of the organization. Organizational commitment will be achieved if there is a balance between work and family. This study is to identify the effect of work-life balance on organizational commitment mediated by job satisfaction. Data analysis used SmartPLS Structural Equation Modeling (SEM) with 108 respondents as employees of one of the state-owned banks in Central Jakarta. Some of the findings in this study are that work-life balance can encourage the creation of job satisfaction and organizational commitment, and is mediated by job satisfaction. Employee organizational commitment is identified as a psychological attitude that allows employees to recognize the goals and ideals of an organization.
An initiative for better patient handling and process evolution using BD Vacutainer® UltraTouch™ Push Button Blood Collection Set with Pre-Attached Holder
Authors: Mamtora Dhruv , Ghogale Sonal , Solanki Sharmila , Sawant Madhura 
Published: February 2024

Objectives:
Venepuncture and intravenous cannula insertions frequently cause pain and anxiety in paediatric patients. Various studies have observed that higher gauge and shorter needles are less painful, and the likelihood of bleeding was decreased compared to the lesser gauge needles. Hence a study was designed with objective of evaluation of BD UT PBBCS – PAH (latest blood collection device) for pain perception of paediatric patients.

Material and Methods:
The current study was conducted at the outpatient department of Bai Jerbai Wadia Hospital for Children. In this study, 33 paediatric individuals were included. Venepuncture was performed with UTPBBCS-PAH (25G) and after the procedure feedback was collected. Pain perception feedback was gathered using a categorical scale ranging from 0 to 5, also known as the “verbal pain intensity scale”.

Results:
The current study found that pain intensity was significantly lower with UTPBBCS-PAH, and the overall experience was less traumatic.

Conclusion:
The UTPBBCS is deemed to be the appropriate blood collection device for the paediatric population due to design elements contributing to less painful experience.
Analisis Konten Rokok di Situs Web Berbagi Video YouTube: User Engagement Analysis
Authors: Ramadona Aditya , Mellen Renie Cuyno , Najiyati Ifa , Farahdilla Zakiya Ammalia , Padmawati Retna Siwi 
Published: February 2024

Penetrasi internet dan media sosial di Indonesia semakin meningkat, dengan persentase pengguna terbesar berasal dari kaum muda. Internet dan media sosial dapat menjadi wahana untuk mempromosikan dan menjual produk kepada kaum muda. Penelitian ini bertujuan untuk mengidentifikasi dan mendeskripsikan video di YouTube yang potensial didapatkan oleh seorang pengguna ketika menggunakan kata kunci "rokok" dalam pencarian. Kami berhipotesis bahwa video terkait rokok di YouTube dapat berisi materi yang mengacu pada kategori (1) tobacco advertising, promotion and sponsorship (TAPS); atau (2) Non-TAPS. Penelusuran YouTube dilakukan pada Oktober 2022, dan kami hanya mempertimbangkan video yang dipublikasikan selama Juni 2022. Kami mengklasifikasikan konten video ke dalam kategori TAPS dan Non-TAPS berdasarkan judul dan deskripsinya. Selanjutnya, Kami menganalisis jumlah yang melihat, menyukai, dan memberi komentar dari setiap video secara deskriptif. Kami memperoleh 210 video dan mengecualikan 24 video yang tidak terkait dengan tujuan studi. Sebagian besar video masuk dalam kategori TAPS (84%) dibandingkan dengan Non-TAPS (16%). Pada video Non-TAPS terdapat Iklan Layanan Masyarakat Anti Rokok (3%). Video yang masuk dalam kategori Non-TAPS sebagian besar diterbitkan oleh kanal Berita dan kanal Pemerintah (57%), sedangkan individu, termasuk UMKM dan pengecer, sebagian besar membuat video terkait TAPS (78%). Video terkait TAPS cenderung lebih banyak disukai dan dikomentari oleh pemirsa. YouTube adalah media potensial untuk mempromosikan kesehatan, sayangnya video terkait TAPS jauh lebih mudah ditemukan. Institusi kesehatan masyarakat perlu menghadirkan lebih banyak video terkait promosi kesehatan di YouTube agar mudah dijangkau oleh lebih banyak pemirsa, serta melibatkan kemitraan yang lebih luas untuk mempromosikan materi pendidikan kesehatan.
Hip and Trunk Variables in University Students with and without Recurrent Low Back Pain
Authors: Lehecka BJ , Burleson Jordin , Diederich Paige , Salem Morgan , Schoonover Rachel , Tejano Jason 
Published: February 2024

Background Low back pain (LBP) is a leading cause of disability. Recurrent low back pain (rLBP) is defined as two or more episodes of LBP in a 12-month period, each lasting more than 24 hours and separated by at least one pain-free month. Many studies have shown that hip and trunk variables have an influence on LBP. However, most of these are studies of participants with acute or chronic LBP rather than rLBP. Purpose To examine the difference between hip and trunk variables of university students with and without rLBP. Study Design Cross-Sectional Methods Participants with and without rLBP between 18 and 35 years of age not currently undergoing clinical orthopedic care were recruited for this cross-sectional study. Bilateral hip range of motion (ROM) and trunk ROM were measured with a goniometer or measuring tape (hip motions in all planes along with trunk flexion, extension, and lateral flexion). Strength of the hip extensors, abductors, and external rotators was measured using a handheld dynamometer, and a single-leg bridge endurance test was performed to assess differences and correlations between outcomes. Results Twenty-six subjects aged 18 to 35 years with rLBP (n=10) and without rLBP (n=16) participated. Statistically significant differences between the two groups were found for right and left hip flexion (p = 0.029 and 0.039, respectively), right hip adduction (p = 0.043), and right hip extension (p = 0.021). No significant differences were found between groups for strength, endurance, or other ROM measures. Conclusion The findings of this study show statistically significant although clinically non-meaningful differences in hip flexion, extension, and adduction ROM in the rLBP group compared to the control group. This lack of clinically meaningful difference may be relevant to testing procedures and treatment of patients or athletes with rLBP. This study also suggests that hip strength and endurance may not play a major role in the development or treatment of rLBP. Level of Evidence: 3
Clinical Diagnosis of Scapular Dyskinesis in a Youth Softball Pitcher: A Case Report
Authors: Skoumal Connor , Dewald Matt 
Published: February 2024

Introduction Effective rehabilitation strategies for upper extremity injuries in softball pitchers are scarce in current literature, especially among youth athletes. Additionally, there continues to be ambiguity regarding the interpretation and clinical practicality when treating an overhead athlete with scapular dyskinesis. The purpose of this case report is to highlight the examination and treatment of a youth softball pitcher referred to physical therapy with the diagnosis of scapular dyskinesis. Case Description This case report presents data and outcomes for a 14-year-old female who experienced chronic right shoulder discomfort related to performing the windmill softball pitch (WSP). The subject was clinically diagnosed with scapular dyskinesis by her referring physician and demonstrated abnormal scapular movement when elevating and lowering her upper extremity. Internal and external rotator isokinetic strength testing and the Athletic Shoulder Test (ASH) were used as primary objective measures. Both were performed six days after the initial evaluation and again six weeks later. Initial testing demonstrated decreased peak torque and total work. Initial treatment involved periscapular and shoulder strengthening with progression to overhead loading. Later rehabilitation strategies focused on neuromuscular control, functional training, and sport-specific activities. Outcomes The subject initially demonstrated improved peak torque and total work of the shoulder with isokinetic strength testing but continued to have symptoms with pitching, even though the Scapular Dyskinesis Test had become negative. After changing the focus to neuromuscular and functional training the subject had fewer symptoms and became comfortable with self-management. Discussion This case matches previous research that endorses scapular dyskinesis being a normal finding in overhead athletes with and without shoulder pain. Neuromuscular control and functional training after a period of scapular strengthening were beneficial in improving symptoms in this athlete. Level of Evidence 5
Effects of Husband Support, Family Income, Employed Mothers, and Antenatal Care Visit on Exclusive Breastfeeding
Authors: Widiantoro Reza , Khairunnisa1 Khairunnisa , Furqon Mashaf Fahrur Murdo , Murti Bhisma , Handayani Anggun Fitri 
Published: February 2024

Background: Breastfeeding is advantageous to the infants health. Employed mothers experienced various challenges in providing exclusive breastfeeding. Studies suggest that husband support contribute to lactating mothers efficacy, improves breastfed duration, and reduces risk factors for bottle feeding. This study aimed to estimate the influence of husband's support, income, working mother, and ANC visits on exclusive breastfeeding.
Subjects and Method: A systematic review and meta-analysis was conducted using PRISMA and PICO model. Population= lactating mothers. Intervention= low husband's support, high income, employed mother, irregular ANC visit. Comparison= high husband's support, low income, unemployed mother, regular ANC visits. Outcome= exclusive breastfeeding. Articles published from 2013 to 2023 were collected from Google Scholar, PubMed, and Science Direct. Literature search using the keywords "family support or husband support" AND "Income" AND "Employment" AND "Antenatal Care Visit" or "ANC Visit" AND "Exclusive Breastfeeding" AND "Cross Sectional". Selected articles were assessed using RevMan 5.3.
Results: 18 cross sectional studies from Indonesia, Ethiopia, Somalia, Brazil, Thailand, Taiwan, Jordan, and India were selected for meta-analysis. Total sample was 7,234. High husband's support (aOR= 3.41; 95% CI= 2.36 to 4.91; p= 0.010), regular ANC visits (aOR=1.87; 95% CI= 1.11 to 3.17; p= 0.020) significantly increased exclusive breastfeeding. High income (aOR= 1.11; 95% CI= 0.51 to 2.44; p=0.790) and unemployment mothers (aOR= 1.11; 95% CI= 0.46 to 2.68; p=0.820) increased exclusive breastfeeding, but it was statistically non-significant.
Conclusion: High husband support, regular ANC visits, high income, and unemployed mothers increase exclusive breastfeeding.
Keywords: husband support, income, employment, antenatal care, exclusive breastfeeding.
Correspondence: Reza Widiantoro. Master’s Program in Public Health, Universitas Sebelas Maret. Jl. Ir. Sutami 36A, Surakarta, Central Java 57126, Indonesia. Email: rezawidiantoro0507@gmail.com. Mobile: +6285701063463.