bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Dewan Terkoneksi Politik terhadap Cost of Debt ﻿pada Perusahaan Manufaktur di Indonesia
Authors: Harijanto Gabriella Stephanie , Supatmi Supatmi 
Published: October 2022

Abstrak: Pengaruh Dewan Terkoneksi Politik terhadap Cost of Debt pada Perusahaan Manufaktur di Indonesia. Penelitian ini bertujuan untuk menemukan bukti empiris pengaruh dewan terkoneksi politik terhadap biaya utang perusahaan. Sampel penelitian adalah 141 perusahaan manufaktur yang terdaftar di BEI pada tahun 2018-2020 dengan total observasi sebanyak 423. Dewan terkoneksi politik sebagai variabel independen dihitung dengan jumlah dewan, baik dewan komisaris maupun dewan direksi yang memiliki koneksi politik. Biaya utang sebagai variabel dependen diukur dengan beban bunga dibagi rata-rata utang jangka panjang dan jangka pendek. Pengujian hipotesis menggunakan teknik analisis regresi data panel. Penelitian ini menggunakan ukuran perusahaan, leverage, kualitas audit dan periode pandemi covid-19 sebagai variabel kontrol. Hasil penelitian ini membuktikan semakin banyak jumlah dewan komisaris terkoneksi politik, semakin rendah biaya utang perusahaan. Namun, dewan direksi terkoneksi politik tidak berpengaruh terhadap biaya utang perusahaan. Temuan ini tidak mendukung teori agensi bahwa koneksi politik meningkatkan masalah agensi dalam perusahaan dengan meningkatnya beban bunga utang perusahaan.Kata kunci: Dewan, Koneksi Politik, Cost of Debt, Teori AgensiAbstract: The Effect of Politically Connected Boards on the Cost of Debt in Manufacturing Companies in Indonesia. This study aims to find out empirical evidence of the effect of political connection on the cost of debt companies. The sample is 141 manufacturing companies listed on BEI from 2018 until 2020 with 423 observations. Political connection as the independent variable calculated by the number of board, both of the board of commissioners and the board of directors. The cost of debt as the dependent variable is measured by the interest expense divided by the average long-term debt and short-term debt. This study uses regression analysis techniques of panel data. This study uses firm size, leverage, audit quality and covid-19 pandemic period as control variables. The result of this study shows that the more number of politically connected commissioners, the lower the company’s cost of debt. However, the politically connected board of directors does not affect the company’s cost of debt. This finding does not support the agency theory that political connections increase agency problems in firms with the company’s cost of debt.Keywords: Board, Political Connection, Cost of Debt, Agency Theory
Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan?
Authors: Susilawati Illa , Arief Meta , Widyaningsih Aristanti 
Published: October 2022

Abstrak: Apakah Penerapan Etika Profesi dapat Membatasi Perilaku Tidak Etis Akuntan? Banyak kasus pelanggaran kode etik yang masih sering terjadi di Indonesia, salah satu faktor penyebabnya adalah perilaku tidak etis. Penelitian ini bertujuan untuk menjelaskan apakah dengan menerapkan konsep etika profesi akuntan dapat mengurangi adanya perilaku tidak etis. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan cara mengkaji beberapa jurnal yang berstandar nasional maupun internasional yang telah terpublikasikan dalam kurun waktu 5 tahun dimulai dari tahun 2017 sampai tahun 2021. Hasil penelitian ini mengungkapkan bahwa peran etika profesi sangat berperan penting untuk membatasi perilaku tidak etis yang dilakukan oleh setiap individu dalam melakukan penyimpangan maupun perilaku kecurangan oleh para akuntan. Keterbatasan penelitian beberapa jurnal yang sesuai kebutuhan sangat kurang memadai. Kontribusi penelitian ini diharapkan dapat membantu kesejahteraan perusahaan dan memberikan wawasan kepada manajer secara keseluruhan, mengenai seseorang akan bertindak secara etis dan tidak etis sehingga praktik akuntansi dapat terdidik secara baik.Kata kunci: Akuntan, Etika profesi, Perilaku tidak etisAbstract: Do Application of Professional Ethics Can Limit the Unethical Behavior of Accountants? There are many cases of violations of the code of ethics that still occur frequently in Indonesia, one of the causes of which is unethical behavior. This study aims to explain whether applying the concept of accountant professional ethics can reduce the presence of unethical behavior. This research uses the Systematic Literature Review (SLR) method by examining several journals with national or international standards that have been published within five years, starting from 2017 to 2021. The results of this study reveal that the role of professional ethics plays an important role in limiting unethical behavior carried out by each individual in committing deviations and fraudulent behavior by accountants. The research limitations of some journals that are needed are very inadequate. The contribution of this research is expected to help the welfare of the company and provide insight to managers as a whole about how someone will act ethically and unethically so that accounting practices can be well educated.Keywords: Accountants, Professional ethics, Unethical behavior
Feasibility of Monitoring Patients Who Have Cancer With a Smart T-shirt: Protocol for the OncoSmartShirt Study
Authors: Steen-Olsen Emma Balch , Pappot Helle , Green Allan , Langberg Henning , Holländer-Mieritz Cecilie 
Published: October 2022

Background
Studies have shown that there may be dissimilar perceptions on symptoms or side effects between patients with cancer and health care professionals. This may lead to symptomatic patients notifying the clinic irregularly or not telling the clinic at all. Wearables could help identify symptoms earlier. Patients with low socioeconomic status and less self-awareness of their health may benefit from this. A new design of wearables is a smart t-shirt that, with embedded sensors, provides measurement flows such as electrocardiogram, thoracic and abdominal respiration, and temperature.

Objective
This study evaluates the feasibility of using a smart t-shirt for home monitoring of biometric sensor data in adolescent and young adult and elderly patients during cancer treatment.

Methods
The OncoSmartShirt study is an explorative study investigating the feasibility of using the Chronolife smart t-shirt during cancer treatment. This smart t-shirt is designed with multiple fully embedded sensors and electrodes that engender 6 different measurement flows continuously. A total of 20 Danish patients with cancer ≥18 years old in antineoplastic treatment at Department of Oncology Rigshospitalet Denmark will be recruited from all cancer wards, whether patients are in curative or palliative care. Of these 20 patients, 10 (50%) will be <39 years old, defined as adolescent and young adult, and 10 (50%) will be patients >65 years old, defined as elderly. Consenting patients will be asked to wear a smart t-shirt daily for 2 weeks during their treatment course.

Results
The primary outcome is to determine if it is feasible to wear a smart t-shirt throughout the day (preferably 8 hours per day) for 2 weeks. Inclusion of patients started in March 2022.

Conclusions
The study will assess the feasibility of using the Chronolife smart t-shirt for home monitoring of vital parameters in patients with cancer during their treatment and bring new insights into how wearables and biometric data can be used as part of symptom or side-effect recognition in patients with cancer during treatment, with the aim to increase patients’ quality of life.

Trial Registration
ClinicalTrials.gov NCT05235594; https://beta.clinicaltrials.gov/study/NCT05235594

International Registered Report Identifier (IRRID)
PRR1-10.2196/37626
Estudio transcultural Brasil-Perú sobre las motivaciones para la parentalidad y sus variables predictoras
Authors: Varas Giuliana Violeta Vasquez , Borsa Juliane Callegaro 
Published: October 2022

El objetivo de este estudio es investigar las diferencias en los niveles de motivaciones positivas para la parentalidad (MPP) entre brasileros y peruanos y determinar si la nacionalidad modera significativamente el efecto de seis variables sociodemográficas y dos variables individuales en estas. La muestra estuvo compuesta por 1373 peruanos y 1464 brasileros. Las edades de los participantes oscilaron entre 18 y 68 años (M = 29.68; DE = 6.29). Se realizaron análisis factorial confirmatorio multigrupo y de ecuaciones estructurales multigrupo. Los resultados evidencian que la muestra peruana presenta mayores niveles de MPP generales y específicas en comparación con la muestra brasileira. También se encontró que el efecto de la variable grado de instrucción sobre la MPP general no es moderada significativamente por la nacionalidad. Por otro lado, los efectos de las variables tener o no tener hijos, tener o no tener pareja, renta familiar, positividad y religiosidad son influenciadas por la población de la cual provienen. El principal aporte del estudio es presentar evidencias de que la influencia de variables contextuales y personales en las motivaciones para la parentalidad está supeditada al contexto en el cual el sujeto está incluido.
A Ratio Model for Benchmarking and Forecasting Hospital Facility Operating Expenses in Washington State: Plant, Property, and Equipment as a Key Metric
Authors: Call Steven , Smithwick Jake , Sullivan Kenneth 
Published: October 2022

ABSTRACT
The purpose of this research is to evaluate the feasibility of using ratios between common hospital utilization, or financial metrics, and facility operating expenses as a model for budget forecasting and benchmarking. The researchers reviewed each U.S. state's department of health website for the availability of hospital utilization reports, and financial statements, and assessed the strength of association between these metrics and hospital facility operating expenses. Although many states report some hospital utilization and financial metrics to the public, Washington was the only state to report these utilization metrics and financial statements along with detailed cost information for facility operations. Correlations were used to evaluate the strength of the relationship between various utilization and financial metrics with facility operating expenses at Washington hospitals; this research shows there is moderate to strong associations between facility operating expenses and several utilization metrics including available beds, admissions, and gross square feet (GSF). Additionally, this research shows there is a strong association between hospital facility operating expenses and plant, property, and equipment (PPE), a common balance sheet value. The researchers illustrate, via the development of a ratio model, how health care facility and finance professionals can benchmark or rationalize facility operating expenses to support overall hospital profit margin impact. Moreover, this ratio model can be used to predict or forecast future operating expenses for planned capital construction projects to better understand total facility lifecycle costs.
Long-term Outcomes Among Young Adults With Type 2 Diabetes Based on Durability of Glycemic Control: Results From the TODAY Cohort Study
Authors:   TODAY Study Group,   TODAY Study Group, Higgins Janine , Chernausek Steven D. , El Ghormli Laure , Isganaitis Elvira , Kelsey Megan M. , Marcus Marsha D. , McKay Siripoom , Siska Maggie , Srinivasan Shylaja , Gubitosi-Klug Rose 
Published: October 2022

OBJECTIVE
To examine the effect of different patterns of durable glycemic control on the development of comorbidities among youth with type 2 diabetes (T2D) and to assess the impact of fasting glucose (FG) variability on the clinical course of T2D.

RESEARCH DESIGN AND METHODS
From the Treatment Options for Type 2 Diabetes in Adolescents and Youth (TODAY) study, 457 participants (mean age, 14 years) with mean diabetes duration &lt;2 years at entry and a minimum study follow-up of 10 years were included in these analyses. HbA1c, FG concentrations, and β-cell function estimates from oral glucose tolerance tests were measured longitudinally. Prevalence of comorbidities by glycemic control status after 10 years in the TODAY study was assessed.

RESULTS
Higher baseline HbA1c concentration, lower β-cell function, and maternal history of diabetes were strongly associated with loss of glycemic control in youth with T2D. Higher cumulative HbA1c concentration over 4 years and greater FG variability over a year within 3 years of diagnosis were related to higher prevalence of dyslipidemia, nephropathy, and retinopathy progression over the subsequent 10 years. A coefficient of variability in FG ≥8.3% predicted future loss of glycemic control and development of comorbidities.

CONCLUSIONS
Higher baseline HbA1c concentration and FG variability during year 1 accurately predicted youth with T2D who will experience metabolic decompensation and comorbidities. These values may be useful tools for clinicians when considering early intensification of therapy.
Diabetes Management in Chronic Kidney Disease: A Consensus Report by the American Diabetes Association (ADA) and Kidney Disease: Improving Global Outcomes (KDIGO)
Authors: Boer Ian H. de , Khunti Kamlesh , Sadusky Tami , Tuttle Katherine R. , Neumiller Joshua J. , Rhee Connie M. , Rosas Sylvia E. , Rossing Peter , Bakris George 
Published: October 2022

<p> </p>
<p>People with diabetes and chronic kidney disease (CKD) are at high risk for kidney failure, atherosclerotic cardiovascular disease, heart failure, and premature mortality. Recent clinical trials support new approaches to treat diabetes and CKD. The 2022 American Diabetes Association (ADA) Standards of Care and Kidney Disease: Improving Global Outcomes (KDIGO) 2022 Clinical Practice Guideline for Diabetes Management in CKD each provide evidence-based recommendations for management. A joint group of ADA and KDIGO representatives reviewed and developed a series of consensus statements to guide clinical care from the Standards of Care and KDIGO Guideline. The published guidelines are aligned in the areas of CKD screening and diagnosis, glycemia monitoring, lifestyle therapies, treatment goals, and pharmacologic management. Recommendations include comprehensive care in which pharmacotherapy that is proven to improve kidney and cardiovascular outcomes is layered on a foundation of healthy lifestyle. Consensus statements provide specific guidance on use of renin-angiotensin system inhibitors, metformin, SGLT2 inhibitors, GLP-1 receptor agonists, and a nonsteroidal mineralocorticoid receptor antagonist. These areas of consensus provide clear direction for implementation of care to improve clinical outcomes of people with diabetes and CKD.</p>
Direitos de aprendizagem e desenvolvimento
Authors: Giuriatti Patrícia , Stecanela Nilda 
Published: October 2022

Este artigo apresenta estudo sobre os direitos de aprendizagem e desenvolvimento para crianças pequenas no contexto da Base Nacional Comum Curricular. Rastreia os marcos legais promulgados a partir de 1988 e busca responder: Quais as repercussões teóricas e práticas dos direitos de aprendizagem e desenvolvimento contemplados nos campos de experiências na escola de Educação Infantil para repensar o ser criança em uma cultura de infância escolarizada? A análise dos dados segue a abordagem do ciclo de políticas, indicando um percurso descontínuo na defesa do direito à educação para as crianças pequenas na legislação brasileira. Destaca as influências definidoras dos direitos de aprendizagem e desenvolvimento e situa em que dimensão são ou não contemplados. As conclusões apontam como escape às experiências de infância as seis ações estabelecidas na política curricular para os direitos de aprendizagem e desenvolvimento a serem efetivadas no contexto da escola de Educação Infantil: conviver, brincar, participar, explorar, expressar e conhecer-se.
PENGEMBANGAN BUKU SAKU DIGITAL BERBASIS METODE PROBLEM SOLVING MATA PELAJARAN EKONOMI
Authors: Agustina Tri , Dewi Tiara Anggia , Ratnawuri Triani 
Published: October 2022

Buku saku merupakan sebuah kumpulan dari materi-materi ekonomi yang di buat secara ringkas dan menarik. Pengembangan buku saku pada materi ekonomi ini menerapkan prinsip-prinsip desain pengembangan pembelajaran yang disajikan menggunakan metode problem solving sebagai evaluasi peserta didik untuk berpikir kritis serta menggunakan gambar-gambar yang sesuai dengan materi yang disajikan. Penelitian ini bertujuan untuk menghasilkan media pembelajaran berbentuk buku saku digital berbasis metode problem solving mata pelajaran ekonomi kelas XI SMA Muhammadiyah 1 Metro yang valid dan praktis. Model pengembangan yang digunakan dalam penelitian ini yaitu model pengembangan 4D. Model ini terdiri dari 4 tahap pengembangan, yaitu Define, Design, Development, dan Disseminate yang diadaptasi menjadi 4P, yaitu pendefinisian, perencanaan, pengembangan dan penyebaran. Hasil penelitian yang telah dilakukan oleh peneliti diketahui bahwa media pembelajaran buku saku digital berbasis metode problem solving dinyatakan layak digunakan. Berdasarkan hasil analisis data diperoleh tampilan media sebesar 85% sehingga dinyatakan Sangat Kuat atau Valid, dan hasil dari desain mendapatkan presentase sebesar 81% sehingga dinyatakan Sangat Kuat atau Valid. Kemudian dari penyajian materi sebesar 82% sehingga dinyatakan Sangat Kuat atau Valid. Selanjutnya hasil respon peserta didik sebesar 98% dan dinyatakan sangat praktis. Berdasarkan hasil presentase, media buku saku digital berbasis metode problem solving yang telah dikembangkan dinyatakan valid dan praktis untuk digunakan sebagai salah satu media pembelajaran.
RANCANG BANGUN ALAT PELEPAS DAN PEMASANGAN GEAR CAM SPROKET PRIMER PADA SEPEDA MOTOR (STUDI KASUS PADA YAMAHA VEGA –R)
Authors: Purnomo Dwi , Sutrisno Sutrisno , Hidayat Taufiq 
Published: October 2022

Perkembangan transportasi memudahkan manusia untuk melaksanakan aktifitas kegiatan. Sepeda motor roda 2 merupakan salah satu alat transportasi yang banyak digunakan oleh masyarakat indonesia. Mesin 4 langkah dan mesin 2 langkah adalah mesin yang digunakan untuk sepeda motor roda 2. Tetapi memasuki tahuan 2010an mesin 4 langkah mendominasi seluruh sepeda motor roda 2. Gear Cam Sproket merupakan salah satu bagian dari mesin sepeda motor roda 2. Fungsi dari Gear Cam Sproket adalah sebagai penerus tenaga dari mekanisme pergerakan engkol dari mesin. Gear Cam Sproket berpasangan dengan rantai untuk menggerakkan roda belakang dari sepeda motor.Proses pelepasan dan pemasangan Gear Cam Sproket pada sepeda motor mengalami berbagai kendala, karena cam sprocket primer dipasang dengan sesuaian sesak atau fit pada poros engkol atau crank shaft. Tujuan dari penelitian ini adalah merancang alat pelepas dan pemasangan Gear Cam Sproket pada sepeda motor roda 2 khusunya untuk Yamaha Vega-R. Metode yang digunakan dalam peneltian ini adalah: studi kasus, studi literartur, desain dan gambar alat, proses pembutan alat, ujicoba alat, analisa alat dan juga analisa data dari alat.Hasil dari penelitian adalah adanya alat pelepas dan pemasangan Gear Cam Sproket yang bisa digunakan oleh para mekanik dalam proses perbaikan sepeda motor. Alat ini mudah digunakan, ringan serta bisa dibawa kemana mana. Waktu rata-rata yang dibutuhkan dalam proses pelepasan Gear Cam Sproket adalah 02,49 detik dan tidak menimbulkan kerusakan pada komponen yang lain, dibanding dengan menggunakan alat yang manual palu. Waktu yang dibutuhkan jika menggunakan pipa 15,00 detik dan kemungkinan kerusakan bisa terjadi.
Studi Investigasi Penggunaan Energi di Dinas Kesehatan Kabupaten Jepara
Authors: Widiarno Wahyu , Wibowo Rianto , Hudaya Akhmad Zidni 
Published: October 2022

Gedung Dinas kesehatan Kabupaten Jepara berlokasi di Jl. Kartini No.44, Kauman, Kec. Jepara, Kab. Jepara, Jawa Tengah 59417. Bangunan dua lantai yang mempunyai luas gedung (1033 m) terdiri dari 3 buah panel listrik DKK Luas gedung 283m2 (7700 VA), DKK2 Luas gedung 568 m2 (22000VA), DPRDGR Luas gedung 182 m2 (7700 VA), membutuhkan penataan ruangan yang baik dari segi daya kelistrikan. Metode penelitian yang dipakai adalah audit energi. Dengan adanya penelitian audit energi, dapat diketahui nilai Intensitas Konsumsi Energi (IKE) dan Peluang Hemat Energi (PHE). Dari hasil penelitian audit energi didapat nilai Intensitas Konsumsi Energi (IKE) untuk panel listrik DKK sebesar 66,77 kWh/m2tahun, DKK2 sebesar 56,19 kWh/m2tahun, DPRDGR sebesar 168,65 kWh/m2tahun sesuai satandar IKE ASEAN – USAID tahun 1992 untuk perkantoran 240 kWh/m2/tahun. Peluang Hemat Energi (PHE) yang di dapat sebesar 47.3 kWh/bulan. Kata kunci: Audit Energi, IKE, PHE
Haciendo memoria: una vida dedicada a la Educación
Authors: Alcaraz Salarirche Noelia , Fernández Navas Manuel , Sierra Nieto J. Eduardo , Caparrós Martín Ester , Martín Alonso Diego , García García Mayka , Pérez Granados Laura , Postigo Fuentes Ana Yara , Pérez García Álvaro 
Published: October 2022

Editorial de presentación del Volumen 3 número 3 de Márgenes, Revista de Educación de la Universidad de Málaga. Se trata de un special issue en el que homenajeamos al catedrático emérito de Didáctica de la Universidad de Málaga, el profesor Ángel I. Pérez Gómez, en el momento de su jubilación.
1-Methylcyclopropene Maintains Firmness and Peel Color and Reduces Decay Area of Artificially Wounded Fruits in Mature Japanese Pear (Pyrus pyrifolia Nakai ‘Shizukisui’)
Authors: Yamaga Ittetsu , Oshiro Airi , Otsuki Takumi , Araki Yuji 
Published: October 2022

Abstract
Recently, there has been an increasing need to prolong the quality of matured fruits to promote the distribution of fresh fruits to consumers and processing facilities. Studies have shown that 1-methylcyclopropene (1-MCP), an inhibitor of ethylene, can maintain the firmness and quality of several fruits for a long duration. Therefore, the aim of this study was to examine the effect of 1-MCP treatment on the firmness, rind color, and decay rate of the Japanese pear ‘Shizukisui’. Results showed that 1-MCP treatment alone and 1-MCP treatment after precooling significantly maintained the firmness of mature fruits compared with untreated fruits. However, the presence or absence of ethylene addition did not significantly affect fruit firmness; moreover, 1-MCP treatment after precooling tended to reduce moisture loss in immature fruits. Regarding the peel color of the fruits, 1-MCP treatment alone and 1-MCP after precooling treatment increased the L*, b*, and C* values of mature fruits but reduced the values in immature fruits. Compared with the control group, the 1-MCP treatment caused a decrease in the decay area of wounded ‘Shizukisui’ and ‘Kosui’ fruits and decreased the decay rate of wounded ‘Kosui’. Overall, this study showed that 1-MCP treatment maintained the firmness and peel color of Japanese pear and reduced its decay rate.