bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH KUALITAS PELAYANAN, KONSULTASI DAN PENGAWASAN OLEH ACCOUNT REPRESENTATIVE TERHADAP KEPATUHAN WAJIB PAJAK
Authors: Daiman Fransiska , Tjahjono Heru 
Published: February 2025

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh kualitas pelayanan, konsultasi dan pengawasan oleh Account Representative terhadap kepatuhan wajib pajak yang tercatat di Kantor Pelayanan Pajak Pratama Surabaya Sukomanunggal. Unit analisis dalam penelitian ini adalah wajib pajak baik orang pribadi maupun badan yang tercatat di Kantor Pelayanan Pajak Pratama Surabaya Sukomanunggal.Pengambilan sampel dilakukan dengan menggunakan teknik sampling incidental.Jumlah sampel yang ditentukan sebanyak 80 responden.
Analisis data dilakukan dengan menggunakan statistik dengan alat bantu SPSS 21. Berdasarkan hasil analisis dengan menggunakan uji t diketahui bahwa secara persial variabel Kualitas Pelayanan dan Pengawasan berpengaruh signifikan terhadap kepatuhan wajib pajak, sedangkan variabel konsultasi tidak berpengaruh secara signifikan terhadap kepatuhan wajib pajak. Sedangkan berdasarkan hasil analisis data dengan menggunakan uji F diketahui bahwa secara simultan Kualitas Pelayanan, Konsultasi dan Pengawasan oleh Account Representative berpengaruh signifikan terhadap kepatuhan wajib pajak
ANALISIS PENGGUNAAN METODE ALTMAN Z-SCORE UNTUK MEMPREDIKSI KONDISI FINANCIAL DISTRESS PADA PERUSAHAAN MANUFAKTUR SEKTOR MINYAK BUMI DAN GAS (MIGAS) YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI)
Authors: Febriani Fitri Dita , Iswoyo Andi 
Published: February 2025

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis prediksi financial distress pada Perusahaan Minyak bumi dan Gas yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2017 menggunakan metode Altman Z-Score dengan jenis penelitian kuantitatif dan metode analisis deskriptif. Hasil penelitian ini adalah bahwa Alman Z Score mampu memprediksi kondisi financial distress pada Perusahaan Manufaktur sektor Minyak Bumi dan Gas (Migas) yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013 -2017 dapat dilihat dari data PT. Ratu Prabu Energi Tbk , PT. Benakat Intergra Tbk, PT. Surya Esa Perkasa Tbk, PT. Medco Energi Internasional Tbk periode 2013 – 2017 di indikasi sebagai perusahaan yang mengalami financial distress karena berada dalam kondisi bangkrut, sedangkan selama periode 2013-2018 PT. Elnusa Tbk dan PT. Radiant Utama Interinsco Tbk di indikasi dalam kondisi rawan bangkrut, selanjutnya PT. Energi Mega Persada Tbk selama periode 2013-2014 di kategorikan bangkrut akan tetapi pada 2015 naik menjadi rawan bangkrut hingga 2016 di indikasi tidak bangkrut namun pada akhirnya pada 2017 kembali menjadi perusahaan yang rawan bangkrut.
PENGARUH ARUS KAS OPERASI, LABA KOTOR, DAN PERTUMBUHAN PENJUALAN TERHADAP HARGA SAHAM
Authors: Christy Karina Hana , Karlin Karlin , Antoni Antoni 
Published: February 2025

Acstract : Penelitian ini bertujuan untuk mengetahui pengaruh arus kas operasi, laba kotor, dan pertumbuhan penjualan baik secara persial maupun simultan terhadap harga saham yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2017-2018. Data yang digunakan dalam penelitian ini diperoleh dari data laporan keuangan. Populasi dari penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia periode tahun 2017-2018. Penelitian ini termasuk penelitian kuantitatif dan teknik yang diambil dalam penelitian yaitu purposive sampling. Sampel dalam penelitian ini sebanyak 34 perusahaan dengan periode penelitian 2017-2018. Data sekunder diambil dari www.idx.co.id.Metode analisis data yang digunakan adalah analisis regresi linier yang diolah menggunakan SPSS 25 for Windows (Statistical program for Social Science versi 25). Berdasarkan hasil penelitian uji t diketahui bahwa arus kas operasi, laba kotor, dan pertumbuhan penjualan berpengaruh terhadap harga saham. Sedangkan dari hasil uji F diketahui arus kas operasi, laba kotor, dan pertumbuhan penjualan secara simultan berpengaruh terhadap harga saham
Pengaruh Penggunaan QRIS terhadap Kecepatan, Efektivitas dan Akurasi Pelaporan Keuangan pada Sistem Informasi Akuntansi
Authors: Poerwanengsih Evi 
Published: February 2025

Adanya Qris (Quick Respose Indonesia Standard) yang merupakan adanya perkembangan teknologi memberikan dampak positif bagi masyarkat yang menggunakannya. Inovasi ini membuat Masyarakat di dunia memiliki kebiasan baru dalam melakukan transaksi menggunakan Qris yang membawa perubahan kebiasaan Masyarakat atas kecepatan,Efektivitas dan akurasi dalam bertransaksi menggunakan qris tersebut.Penelitian ini menggunakan metode kuantitatif . dengan menggunakan aplikasi spss 2023 dalam menginput data .pada hasil penelitian ini diharapkan dapat menjadi masukan bagi para pengguna QRIS baik pemilik usaha atau konsumen untuk memanfaatkan teknologi secara lebih baik.
PERCEPTIONS OF THE IMPLEMENTATION OF THE HARMONIZATION OF TAXATION REGULATIONS (UU HPP), TAX SOCIALIZATION, TAX JUSTICE, AND TAX SANCTIONS ON MSME TAXPAYER COMPLIANCE IN SURABAYA
Authors: Kisnawanto Dila Alya Putri 
Published: February 2025

This research aims to analyze and determine the influence of perceptions of the implementation of the Harmonization of Taxation Regulations (UU HPP), tax socialization, tax justice, and tax sanctions on MSME taxpayer compliance. This research was conducted on food and beverage MSMEs domiciled in Surabaya and registered with the Surabaya Department of SME Cooperatives and Trade. This research was conducted using a quantitative approach. The research sample was taken through purposive sampling with a total of 110 MSME units. Data were collected using a questionnaire and analyzed using multiple linear regression. The research results explain that perceptions of the implementation of the Harmonization of Taxation Regulations (UU HPP), tax socialization, tax justice, and tax sanctions have a significant positive effect on MSME taxpayer compliance. These results make it clear that the better the perception of MSME taxpayers regarding the implementation of the Harmonization of Taxation Regulations (UU HPP), the better the methods used in socializing taxation, especially those relating to the application of the Harmonization of Taxation Regulations (UU HPP), the fairer the application of tax rates and regulations, and the stricter the sanctions given to taxpayers who violate can increase tax compliance of MSMEs.
The Cost of Compassion: Caregiver Fatigue Associated with Caring for Persons with Disability in a Rural Population in India
Authors: Goyal-Honavar Abhijit , Singh Gloria , Chhakchhuakk Lalzikpuii , Jothikumar Rakshana M , Thatapudi Apollos John , Vishnupriya A , Middleton Nalam , Marconi Sam , Abraham Vinod 
Published: February 2025

Abstract
Caregiver fatigue is common among caregivers of patients with disabilities and compromises the health of caregivers and the disabled alike. There is no community-based data from India on the burden of caregiver fatigue. Therefore, we aimed to determine the prevalence of caregiver fatigue among family members of patients with disabilities, assessing the association of socio-demographic factors related to caregivers, care recipients, and the nature of disability with caregiver fatigue. We performed a cross-sectional study in Kaniyambadi, Vellore, interviewing 63 disabled people and their caregivers. Demographic details and details of caregiving were recorded. The severity of disability was assessed using the World Health Organization Disability Assessment Schedule 2.0, and caregiver fatigue was assessed using the American Medical Association Caregiver Self-assessment Questionnaire. Caregivers were predominantly female (76.2%), most frequently parental (41.3%), followed by spousal (30.2%). Moreover, 71.4% of caregivers were not gainfully employed. The most common disability was physical and mobility impairments followed by brain injuries. Caregiver fatigue occurred in 71.4% of caregivers. Characteristics associated with caregiver fatigue were female sex, parental relationship, and >6 h daily spent caregiving. Caregivers of male patients and individuals with >50% disability were more likely to develop caregiver fatigue. Caregiver fatigue was noted in a majority of caregivers, associated with female and parental caregivers, younger care recipients with severe disabilities, and increased time spent caregiving. Several social and economic factors unique to our country necessitate further study. Practical measures include telephonic consultations, counseling groups, and changes to daily interactions between healthcare workers and caregivers.
Prevalence of Tobacco and Alcohol Consumption and its Association with Incident Hypertension among Young Adults Residing in an Urban Area of West Bengal
Authors: Singh Paritiya , Palepu Sarika , Jha Awantika , Jayan Anusree , Aprajita  ,   UG Study group:, Ghosh Aritpriyo , Ansari Arman , Gaurav Ashish , Kumar Ashok , Kumar Ashutosh , Bharti Atul , Khajuria Avtans , Singh Banoth Lal , Krishna Bharath , Sarkar Bijit , Gayathri Dannana , Banerjee Debmalya 
Published: February 2025

Abstract

Background:
This study was conducted to estimate the prevalence of tobacco and alcohol use among young adults and also to evaluate their association with incident hypertension in an urban area of West Bengal, India.

Materials and Methods:
About 330 young adults (20–39 years of age) residing in an urban area for more than 6 months were interviewed by the consecutive sampling method with a semistructured interview schedule. Weight, height, and blood pressure of all the study participants were measured using standard procedures. Continuous variables were expressed as mean (±SD) and categorical variables as proportions. The Chi-square test and bivariate and multivariate logistic regression were performed to estimate the association between select variables and incident hypertension.

Results:
In this study, prevalence of tobacco and alcohol consumption was 50.9% (95% CI: 45.5–56.3) and 46.4% (95% CI: 41.0–51.8), respectively. About 14.4% of participants were found to have incident hypertension (95% CI: 10.5–18.2). Statistically significant association of use of either tobacco or alcohol was found with incident hypertension in the present study (odds ratio: 2.57, 95% CI: 1.04–6.34, P value = 0.04).

Conclusion:
This study suggests that young adults who are alcohol and tobacco users are at an increased risk of developing incident hypertension. Hence, awareness generation and early screening measures at the national level should be implemented for prevention of noncommunicable diseases among young adults.
Work Ability Index and its Correlates among Police Officers in a District of South Kerala
Authors: Gayathri A V , Vincent Jose , Raju Aarya Serin , Anish Thekkumkara Surendran 
Published: February 2025

Abstract
Work ability, crucial for health and productivity, hinges on the balance between work demands and personal resources and is impacted by evolving factors. Effective occupational health practices and stress management significantly influence workforce well-being, especially in professions such as the police force. This study aimed to assess the work ability index (WAI) of police officers in a district of South Kerala and explore its correlation with the occupational stress index (OSI). The secondary objective was to find the sociodemographic factors associated with WAI and OSI. In this community-based cross-sectional study conducted from August 2018 to July 2019, 124 police officers in Kerala’s Kollam district were selected via multistage cluster sampling. An interviewer-administered questionnaire was used to collect data on WAI and OSI and analyzed using appropriate statistical methods. The study involved participants with a mean age (SD) of 44.56 (5.98) years, of whom 56.5% were males. It was found that 2.4% had poor, 33.1% moderate, 37.9% good, and 26.6% had excellent WAI. The mean OSI score was 141.2 (SD: 20.8), exhibiting a significant association with the WAI. Police officers identified strenuous working conditions, role ambiguity, overload, unprofitability, and low status as major stressors. The poor WAI was also linked to multimorbidity. The study found that subjects generally exhibited good work ability based on their average WAI score, which correlated negatively with high work stress levels. It underscores the importance of training police officers in communication skills and implementing preventive measures to enhance workplace health and safety.
Navigating the Emotional Terrain: Exploring the Psychological Impact of Infertility on Women at a Tertiary Care Hospital
Authors: Yadav Anita , Baghel Jyoti , Kamath Anusha , Mundle Shuchita , Sharma Charu , Prakash Avinash 
Published: February 2025

Abstract
Infertility affects one in four couples globally, with significant psycho-social implications. This study explores the psychological footprint of infertility on women’s mental health in a tertiary care hospital, emphasizing the prevalence of distress and the need for targeted interventions to alleviate the emotional burden experienced by infertile women. This cross-sectional study, conducted from April to December 2020, enrolled 132 women with primary infertility (18-45 years) at a tertiary care teaching hospital. Participants completed a questionnaire covering socio-demographic details, reproductive history, social aspects, and the Psychological Evaluation Test (PET). Data analysis included descriptive statistics and inferential analyses using SPSS software, aiming to explore the psychological impact of infertility on women’s lives and identify those in need of psychological support. Out of 132 participants, the mean Psychological Evaluation Test (PET) score was 33.5 ± 5.3, signifying notable psychological distress. Women aged 26-30 constituted the majority (43.2%), with 57.6% residing in rural areas. Primary infertility was prevalent, with a mean duration of 5.9 ± 4.9 years. Most received medical treatment (76%), and 59.8% reported spousal support. Emotional reasons dominated desires for children, while financial problems and infertility treatment were major stressors. The study reveals a high prevalence of psychological distress among infertile women, emphasizing the need for targeted interventions. The study underscores the substantial psychological distress among infertile women, emphasizing the imperative for integrated psychological support.This holistic approach is crucial for enhanced infertility management and improved overall well-being.
Educational Intervention to Build Concepts on Drug-Related Adverse Events, their Monitoring and Reporting among Nursing Students: A Multicentric Longitudinal Study in North India
Authors: Singh Sukhbir , Mittal Niti , Kumar Suneel , Dhillon Brijender S. , Kaur Kiran , Singh Sunita 
Published: February 2025

Abstract

Background:
Adverse drug reactions (ADR) are unfavorable and harmful reactions to drugs used for disease prevention, diagnosis, treatment, or modifying normal body functioning.

Objective:
The research examined nursing students’ knowledge and perception of adverse medication responses and the impact of structured training interventions.

Methods:
Single group pre and post-interventional study was conducted on nursing students using a questionnaire.

Results:
Pretest group had the lowest mean knowledge score (56.84010, SD = 17.28675), whereas the post-test group displayed the highest mean score (69.17513, SD = 16.48941). After a duration of one month, the level of knowledge saw a reduction; however, it still remained greater than the level before the training. The mean knowledge was 59.16244 with SD of 18.26255.

Conclusions:
The structured training program enhanced nursing students’ ADR knowledge and perception.
Correlation between Cognition and Core Strength in Older Adults: A Cross-sectional Study
Authors: Kumar Sanjiv , Gujar Kajol 
Published: February 2025

Background:
Specific cognitive domains, such as judgment, memory, and processing speed, deteriorate with age. The deterioration of this cognitive area poses a significant threat to society, as the aged are more likely to be involved in accidents due to their slow processing speed, executive function, and visual processing. Aging is linked to a reduction in overall muscle cross-sectional area as well as core muscular strength. Core stability is crucial for efficient biomechanical function, which enhances force generation while reducing joint strain.

Aim:
This study aims to evaluate the relation between cognition and core strength in older adults.

Settings and Design:
A cross-sectional study was performed on community dwelling apparently healthy elderly individuals.

Materials and Methods:
One hundred six subjects were selected in the study on the basis of the selection criteria and were assessed for the level of cognition and core strength using the mini-mental state examination scale and pressure biofeedback unit, respectively.

Statistical Analysis:
The Pearson correlation method was used for analysis using the SPSS software.

Results:
The average cognitive level of males was 22.1 and that of females was 22.08 indicating mild cognitive impairment. Mean core strength in males was 3.42 mmHg and that in females was 2.81 mmHg. It was found that there was a statistically significant positive correlation (r = 0.3, P < 0.001) present between the level of cognition and core strength.

Conclusion:
There is a positive correlation between cognition and core strength in older adults also, increasing age is associated with decrease in the level of cognition and core muscular strength.
Exploring the Personification of Chronic Low Back Pain: An Evaluation with the Ben-Gurion University Illness Personification Scale
Authors: Girish Keerthana , Maharaj B. M. Aaniya 
Published: February 2025

Context:
Chronic low back pain (CLBP) is a condition that causes significant disability globally, making it crucial to understand how individuals personify their pain. Pain personification involves attributing human-like characteristics, traits, and qualities to one’s experience of pain. By understanding how an individual personifies their pain, healthcare professionals can gain insight into their emotional and psychological well-being. This knowledge can then be used to tailor treatment plans and coping strategies to meet the individual’s specific needs, ultimately leading to improved treatment outcomes.

Aims:
The aim of this study was to explore the presence of pain personification of CLBP using Ben-Gurion University Illness Personification Scale.

Settings and Design:
The online survey was carried out using Google Forms to gather data from CLBP patients in hospital and private physiotherapy clinic settings for 3 months, utilizing convenience sampling techniques.

Subjects and Methods:
Permission was obtained from the JSS college of Physiotherapy Internal Review Committee, the questionnaires was exported to the survey\monkey.com. Participants were screened based on inclusion and exclusion criteria and need, procedure of the study were explained to the selected participants. Consent form along with questionnaire is sent to the targeted population through Google Forms and is asked them to answer. All the responses obtaining from the targeted population were documented.

Statistical Analysis Used:
The data were derived from a Likert scale. The Shapiro–Wilk test of normality was used to confirm the normality of the data. The descriptive statistics was computed to interpret the data and to summarize the demographic characteristics. The association of low back pain and the pain personification was computed using Spearman’s correlation test.

Results:
The obtained correlation coefficient of P = 0.367 suggests a moderately positive correlation between the pain intensity measured on the visual analog scale and the personification score.

Conclusions:
This study concludes that there is a presence of pain personification in CLBP and the pain intensity is correlated with pain personification score.
Establishing Normative Reference Values for Figure of Eight Walk Test in Adults Aged 60–69 Years in Mumbai and Navi Mumbai – A Cross-sectional Study
Authors: Jude D’souza , Muskaan Jain 
Published: February 2025

Context:
The figure of eight walk test (F8WT) is a reliable instrument for measuring motor performance during walking, change of direction during walking, and assessment of postural stability when walking on a curved path. The F8WT may be useful for assessing mobility in community-dwelling older adults, but there are no normative reference values for the F8WT for people aged 60–69 years.

Aim:
The study aimed to determine the normative reference value of F8WT in adult males and females aged 60–69 years in the Indian population.

Settings and Design:
This descriptive cross-sectional study was conducted in a tertiary care institution after obtaining approval from the institutional review board. The sample size was estimated using the sample size formula to estimate the proportion with a 95% confidence interval.

Subjects and Methods:
Three hundred and seventy participants (46.5% of males and 53.5%) were recruited during their general practitioner visit to our institute. Before the test, vital signs and body mass index information were recorded, and cognitive status was assessed using the Mini-Mental Scale Examination. The examiner demonstrated the F8WT to participants and gave them two trials, ensuring participant safety throughout the test.

Statistical Analysis:
The Mann–Whitney U-test was used to compare the median values of F8WT time required and steps completed between men and women.

Results:
The time and number of steps required to perform the test were recorded. The median time to complete the F8WT was 6.85 s (6.3 s–7.91 s) and the median number of steps was 12 steps (11 steps-12 steps). A statistically significant difference was found between gender and time to complete F8WT.

Conclusion:
The normative reference values for F8WT time for older healthy adults aged 60–69 in Mumbai and Navi Mumbai were 6.65 s (6.15–7.8) in males and 7.05 (6.45–7.96) in females. The reference values for F8WT steps were 12 steps (11 steps–12 steps) in males and 12 (11–12) in females. Men completed the test in less time than women.
Awareness, Perception, and Practice of Antenatal Exercise among Females in Goa: A Cross-sectional Study
Authors: Gracias Alisha , Fernandes Everly Nelly , Dhuri Yuga Jagdish 
Published: February 2025

Context:
Pregnancy is a transformative and critical phase in a woman’s life. Antenatal exercises are proven to improve maternal and fetal health according to evidence-based practices. Despite enough international literature available regarding the role of physiotherapy in the antenatal period, scarce information is available with regard to the Goan context.

Aims:
The primary aim was to determine the level of awareness, perception, and practice of antenatal exercise among females in the state of Goa. The secondary aim was to find the association between awareness perception and practice with participants’ demographic characteristics.

Subjects and Methods:
This is a self-reported questionnaire-based cross-sectional study involving a sample size of 150. Women who visited the Obstetrics Outpatient Department at Goa Medical College participated in the study filling out a questionnaire distributed in four languages.

Statistical Analysis:
Results were obtained as percentages. Chi-square test was used to check for the association between awareness and perception with variables such as age, educational qualification, occupation, family income, and parity.

Results:
Most participants (66.67%) exercised, mainly walking, but 56.67% lacked awareness of antenatal exercises. Despite this, 90% believed exercise had pregnancy benefits. Only 2% attended antenatal exercise sessions, showing a significant gap. Education level, age, and income were significantly associated with awareness and perception of antenatal exercise benefits.

Conclusion:
The study found satisfactory awareness and good perception levels regarding antenatal exercises, but the actual practice was poor. Walking was the most common exercise. Age, educational qualification, and family income were associated with awareness and perception.