bluuebunny/crossref_metadata_2025_split huggingface dataset:
Factors contributing to neonatal mortality reduction in three regions in Ghana: a mixed-methods study using the Lives Saved (LiST) modelling tool
Authors: Sacks Emma , Sakyi Kwame , Owusu Prince G , Ohrt Catherine , Ademuwagun Lydia , Watkoske Kristin , Zabel Celeste , Laar Amos , Kanyangarara Mufaro 
Published: February 2022

Background Ghana had significant reductions in neonatal mortality during the Millennium Development Goal (MDG) era. Few studies have attempted to identify the interventions, programs and policies that contributed to this progress. To understand the underlying factors which contributed to the reduction in neonatal mortality and to inform strategies to reach the Sustainable Development Goal (SDG) target to end preventable neonatal deaths, we conducted a mixed-methods study in the Northern, Upper West, and Volta Regions of Ghana. Methods The quantitative component consisted of an analysis of trends in coverage of key neonatal health interventions using subnational data from the Ghana Demographic and Health Surveys (DHS) and the Multiple Indicator Cluster Surveys (MICS). The Lives Saved Tool (LiST) was used to assess the contribution of various neonatal health interventions which resulted in reductions in neonatal mortality. Qualitative in-depth interviews (N=38) were conducted with government health officials, health workers, staff from non-government organizations, and community leaders, including traditional birth attendants and local chiefs from the Northern Region of Ghana. Findings Multiple interventions and contextual factors contributed to declines in the neonatal mortality rate (NMR) in all three regions. The Volta and Upper West Regions improved labor and delivery management practices which accounted for approximately one-third of the decline in NMR. The Northern Region had a substantial decline in NMR; the greatest proportion of the decline was attributed to control and management of infections in newborns (sepsis and pneumonia). Qualitative interviews suggest that improvements in neonatal survival were achieved through the prioritization of neonatal health at community-based health planning (CHPS) compounds and the development of a national-level strategic plan, coupled with neonatal health-related training for health workers. The establishment of neonatal intensive care units and strong partnership with local leaders and women’s groups to increase facility births and promote clean birth practices were also considered important. Conclusions The strategies that supported the reductions span from national-level policy intervention to facility-based quality improvement, to community level engagement. These strategies can be continued, strengthened, and scaled to improve neonatal survival in the SDG era.
PERTUMBUHAN BIBIT KELAPA SAWIT DENGAN APLIKASI ASAP CAIR LIMBAH PELEPAH KELAPA SAWIT
Authors: Lukmana Mila , Karunia Diah , Majid Zuliyan Agus Nur Muchlis 
Published: February 2022

ABSTRACT The growth of good and quality seeds requires a lot of fertilization, considering that oil palm seeds grow quickly. Generally, the fertilizers used are compound fertilizers and inorganic single fertilizers. Continuous use of inorganic fertilizers without being balanced by organic fertilizers can reduce soil quality. Therefore, alternative fertilizers are needed to reduce the use of inorganic fertilizers. Liquid smoke from palm oil midrib-leaf waste can be developed into organic fertilizer, so a lot of studies are needed. This study aims to determine the growth of oil palm seedlings by giving liquid smoke from palm oil midrib-leaf waste. The treatments given were P0 (0% /control), P1 (2% liquid smoke), P2 (3% liquid smoke), P3 (4% liquid smoke), P4 (5% liquid smoke), P5 (10% liquid smoke ), P6 (15% liquid smoke) and P7 (20% liquid smoke). The results obtained are analyzed. A further BNJ test will be carried out at the 5% level if they give significantly different results. Parameters observed were plant height (cm), number of leaves (strands), leaf area (cm2), and diameter of stem circumference (mm). The application of liquid smoke from the palm fronds had a significant effect on plant height and leaf area of oil palm seedlings, while the parameters of the quantity leaves and stem diameter had no significant effect. The best treatment based on plant height and leaf area parameters was 2% liquid smoke from palm oil midrib-leaf. Keywords: liquid smoke, palm oil midrib-leaf, palm oil
Analisis Aspek Permodalan Pada Koperasi Multi Kharisma Banyuasin
Authors: Sudiyanto Totok 
Published: February 2022

Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja Aspek PermodalanÂ pada Koperasi Multi Kharisma Banyuasin tahun 2014-2018. Dalam hal ini laporan keuangan merupakan hal penting sebagai tolak ukur dan sebagai pemberi informasi keuangan dalam penilaian kinerja aspek permodalan, apabila aspek permodalan dinilai dalam keadaan buruk maka dapat dinilai secara keseluruhan bahwa permodalanÂ koperasi sedang berada dalam kondisi yang tidak sehat atau di bawah standar. Dalam penelitian ini, data yang digunakan adalah data sekunder, dengan metode pengumpulan data berupa dokumentasi dan studi kepustakaan, serta menggunakan metode penelitian kualitatif,sedangkan teknik analisis data menggunakan teknik deskriptifÂ kualitatif, dimana data yang diperlukan di analisis lalu kemudian hasil analisis tersebut di deskripsikan dalam bentuk tulisan. Hasil penelitian dan pembahasan yang di lakukan terhadap aspek permodalan pada Koperasi Multi Kharisma Banyuasin pada tahun 2014-2018 berada dalam kategori sehat. Penulis menyarankan untuk tetap mempertahankan dan menjaga keseluruhan nilai modalÂ koperasi agarÂ nilaiÂ modalÂ koperasi tetap lebih besar dari jumlah keseluruhanÂ total aset maupun totalÂ pinjaman berisiko yang diberikan oleh koperasi.Â Kata Kunci : laporan keuangan dan kinerja aspek permodalan
Analisis Pembiayaan Murabahah Berdasarkan Psak 102 Syariah Pada PT Bank Sumsel Babel Syariah Cabang Lubuklinggau
Authors: Marliza Yayuk , Firdaus Firdaus 
Published: February 2022

ABSTRACTÂ The aim of this study is to see the accounting treatment toward Murabahah Financing Based on PSAK102 Syariah in PT Bank Sumsel Babel Syariah Lubuklinggau. The research method us in reasearch in apllying objectives, the data used are primary data and secondary data. Data collection techniques used is obeservation, interviews and documentations. Technique of analiysis is qualitative analysis technique. The results of the analysis showed that there were significant differences in accounting treatment based on PSAK 102 Syariah. in PSAK 102 it has regulated about recognition and measurrement of down payment while the Bank was disclosing it because the existence of business policies seen necessary in accordance the the situation in the Bank.Â Keyword: Murabahah based on PSAK 102 SyariahÂ ABSTRAKÂ Rumusan masalah yang akan diteliti oleh penulis yaitu Bagaimana Pembiayaan Murabahah Berdasarkan PSAK 102 SyariahÂ Pada PT Bank Sumsel Babel Syariah Cabang Lubuklinggau. Tujuannya adalah untuk mengetahui Perlakuan Akuntansi Atas Pembiayaan Murabahah Berdasarkan PSAK 102 Syariah Pada PT. Bank Sumsel Babel Syariah Cabang Lubuklinggau. Metode penelitian yang digunakan dalam penelitian adalah kualitatif deskriptip. Data yang digunakan adalah data primer dan data sekunder. Teknik pengumpulan data yang digunakan adalah observasi, wawancara dan dokumentasi. Tehknik Analisis data yang digunakan adalah teknik analisis kualitatif. Hasil analisis menunjukan terdapat perbedaan antara perlakuan akuntansi yang diterapkan Pada PT. Bank Sumsel Babel Syariah Cabang Lubuklinggau dengan perlakuan akuntansi yang berdasarkan PSAK 102 Syariah. Perbedaan yang dimaksud ialah adanya perlakuan akuntansi yang diatur didalam PSAK 102 tidak diberlakukan pada PT. Bank Sumsel Babel Syariah Cabang Lubuklinggau. Didalam PSAK 102 diatur tentang pengakuan dan pengukuran uang muka sedangkan pada PT. Bank Sumsel Babel Syariah Cabang Lubuklinggau tidak diungkapkan. Hal ini dikarenakan oleh adanya kebijakan bisnis yang dianggap perlu disesuaikan dengan situasi di perusahaan.Kata Kunci : Murabahah berdasarkan PSAK 102 Syariah.
Sistem Akuntansi Persediaan Pada CV. Ananda Putra Banyuasin
Authors: Najib Muhamad , Sudiyanto Totok , Puspita Santi 
Published: February 2022

ABSTRACTÂ CV. Ananda Putra Banyuasin is a manufacturing company located in Banyuasin Regency. This study aims to determine the implementation of the inventory accounting system at CV. Ananda Putra Banyuasin, which can be useful for the company to help improve the existing system. The data obtained is data from the company, namely in the form of company history data, organizational structure, tasks and functions as well as data related to the inventory accounting system, especially procedures for returning warehouse raw materials. The data analysis method in this research is quantitative analysis which analyzes the data, by collecting data related to the inventory accounting system obtained during the research, then comparing and analyzing the data obtained to conclude with existing theories. The results of this study show that in the procedure for returning inventory to the warehouse at CV. Ananda Putra Banyuasin, there is no written evidence in the form of documents or letters to return raw material supplies to the warehouse, so there is often a difference between the warehouse inventory records and the inventory records owned by the warehouse. Supply Card Section. So a good system and procedure for companies uses written evidence, so there is no discrepancy in the raw material inventory records.Â Keywords: Inventory Accounting SystemÂ ABSTRAKÂ Â Â CV. Ananda Putra Banyuasin merupakan perusahaan manufaktur yang berlokasi di Kabupaten Banyuasin. Penelitian ini bertujuan untuk mengetahui pelaksanaan sistem akuntansi persediaan pada CV. Ananda Putra Banyuasin, yang dapat bermanfaat bagi perusahaan untuk membantu memperbaiki sistem yang ada. Data yang di peroleh merupakan data dari perusahaan yaitu berupa data sejarah perusahaan, struktur organisasi, tugas dan fungsi serta data yang berhubungan dengan sistem akuntansi persediaan khususnya prosedur pengembalian persediaan bahan baku gudang. Metode analisis data dalam penelitian ini adalah analisis kuantitatif yang menganalisa data, dengan cara mengumpulkan data yang berkaitan dengan sistem akuntansi persediaan yang diperoleh saat penelitian, kemudian membandingkan serta menganalisa data yang diperoleh tersebut untuk disimpulkan dengan teori yang ada. Adapun hasil penelitian ini bahwa dalam prosedur pengembalian persediaan ke gudang pada CV. Ananda Putra Banyuasin, tidak ada bukti tertulis berupa dokumen atau surat pengembalian persediaan bahan baku ke gudang, sehingga sering terjadi selisih antara catatan persediaan Bagian Gudang dengan catatan persediaan yang dimiliki oleh Bagian Kartu Persediaan. Maka sistem dan prosedur yang baik untuk perusahaan menggunakan bukti tertulis, sehingga tidak terjadi selisih catatan persediaan bahan baku.Â Kata Kunci : Sistem Akuntansi Persediaan
Analisis Efektivitas Anggaran Belanja Badan Keuangan Daerah Kabupaten Lahat
Authors: Suprayoga M. Iqbal , Saladin Hendry , Jusmani Jusmani 
Published: February 2022

ABSTRACTÂ This study aims to determine the effectiveness of the expenditure budget at the Lahat Regency Regional Financial Board (BKD Lahat Regency) which can affect budget performance in the Lahat Regency government. The data taken is the data of the 2016-2018 Expenditure Budget Target and Budget Realization. What is measured by comparing the realization of the expenditure budget with the target of the Expenditure Budget with the effectiveness criteria in accordance with the Minister of Home Affairs Decree No. comparing the realization of the expenditure budget with the target budget. In 2016, the level of effectiveness of the expenditure budget was at 92.49%. This year the budget criteria can be said to be effective, in 2017 the level of effectiveness has decreased by 1.48% with a percentage of 91.01%, the decrease is not too significant this year, also the budget criteria can be said to be effective. And in 2018 it decreased by 87.69%. This year the budget criteria are said to be quite effective. The decline occurred due to the limited quality of human resources in regional financial management and there were several programs / activities that had not been optimally realized.Keywords: Effectiveness, BudgetÂ ABSTRAKÂ Penelitian ini bertujuan untuk mengetahui Efektivitas Anggaran Belanja Pada Badan Keuangan Daerah Kabupaten Lahat (BKD Kabupaten Lahat) yang dapat mempengaruhi kinerja anggaran pada pemerintah Kabupaten Lahat. Data yang diambil merupakan data Target Anggaran Belanja dan Realisasi Anggaran Belanja Pada Tahun 2016-2018. Yang diukur dengan cara membandingkan realisasi anggaran belanja dengan target Anggaran Belanja dengan kriteria Efektivitas sesuai dengan keputusan Menteri Dalam Negeri Nomor 690.900-327 tahun 1996. Hasil pembahasan dapat diketahui bahwa tingkat kriteria efektivitas berdasarkan keputusan Menteri dalam Negeri nomor 690.900-327 tahun 1996. Dengan cara membandingkan realisasi anggaran belanja dengan target anggaran belanja. Pada tahun 2016 tingkat efektivitas anggaran belanja pada persentase 92.49 %. Pada tahun ini kriteria anggaran dapat dikatakan efektif, pada tahun 2017 tingkat efektivitas mengalami penurunan yaitu sebesar 1.48 %Â dengan persentase sebesar 91.01 %, penurunan terjadi tidak terlalu signifikan pada tahun ini juga kriteria anggaran dapat dikatakan efektif. Dan pada tahun 2018 menurun sebesar 87.69 %. Pada tahun ini kriteria anggaran dikatak cukup efektif. Penurunan terjadi karena Terbatasnya kualitas SDM dalam pengelolaan keuangan daerah dan ada beberapa Program/Kegiatan yang belum terealisasi secara optimal.Â Kata Kunci : Efektivtas, Anggaran Belanja
Pengaruh Likuiditas, Leverage, dan Profitabilitas Terhadap Agresivitas Pajak (Studi Empiris Pada Perusahaan Pertambangan Yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018)
Authors: Lestari Nely , Arafat Yasir , Valianti Reva Maria 
Published: February 2022

ABSTRACT Â Research aims to determine the impact of liquidity, leverage, and profitability on tax aggressiveness. The object in this research is a mining company listed on the Indonesia Stock Exchange period 2014-2018.This type of research is quantitative. The population of this research is a mining company listed on the Indonesia Stock Exchange period 2014-2018 consisting of 47 mining companies. Research samples consist of 11 companies. Sampling techniques with purposive sampling techniques. The data used is the secondary data of annual reports of mining companies listed on the Indonesia Stock Exchange. Hypothesis testing in this study uses multiple linear regression analysis methods with SPSS program.The results of this research show that liquidity and leverage have no effect on tax aggressiveness. Profitability has significant effect on tax aggressiveness. The value of coefficient of determination or influence of independent variables in this study of the tax aggressiveness amounted to 26.1%. The remainder is 73.9% capable of being predicted by other variables not examined in this study.Â Keywords : liquidity, Leverage, profitability of tax aggressivenessÂ ABSTRAK Â Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas, leverage, dan profitabilitas terhadap agresivitas pajak. Objek dalam penelitian ini adalah perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018.Jenispenelitian ini adalah kuantitatif. Populasi penelitian ini adalah perusahaanpertambangan yang terdaftar di Bursa Efek Indonesia periode 2014-2018 terdiri dari 47 perusahaan pertambangan. Sampel penelitian terdiri dari 11 perusahaan. Teknik pengambilan sampel dengan teknik purposive sampling. Data yang digunakan berupa data sekunder laporan tahunan perusahaan pertambangan yang terdaftar di Bursa Efek Indonesia. Pengujian hipotesis dalam penelitian ini menggunakan metode analisis regresi linier berganda dengan program SPSS.Hasil penelitian ini menunjukan bahwa likuiditas dan leverage tidak berpengaruh terhadap agresivitas pajak. Profitabilitas berpengaruh signifikan terhadap agresivitas pajak. Nilai koefisien determinasi atau pengaruh variabel independen dalam penelitian ini terhadap agresivitas pajak sebesar 26,1%. Sisanya yaitu sebesar 73,9% mampu diprediksi oleh variabel lain yang tidak diteliti dalam penelitian ini.Â Kata Kunci: Likuiditas, Leverage, Profitabilitas Agresivitas Pajak
Analisis Framing Zong Dang Pan dan Gerald M. Kosicki Pada Pemberitaan Pembagian Vaksin Covid-19 di DetikNews
Authors: Aldo Gunawan  , Setiawan Hendra 
Published: February 2022

Kemajuan teknologi informasi dan komunikasi menjadikan media online saat ini menjadi lebih digemari dibandingkan dengan media konvesional karena kemudahan dalam mengaksesnya. Dalam pemberitaannya, setiap selalu dipengaruhi oleh ideologi, kekuasaan dan kepentingan pemilik media. Dalam penelitian ini dibahas tentang analisis framing pada pemberitaan sebuah media online dalam detikNews yang berisi tentang pembagian vaksin di kota semarang sebanyak 5.450 vaksin yang akan di bagikan di kota Semarang tersebut tidak cukup untuk masyarakatnya terutama pada tenaga kesehatan ada 15 orang tenaga kesehatan yang ada di kota Semarang tersebut maka dari itu wali kota Semarang memberikan beberapa tahapan untuk pembagian vaksin tersebut sebelum sampai kemasyarakat umum. Penelitian ini bertujuan untuk melakukan analisis berdasarkan metode deskriptif kualitatif dimana keseluruhan isinya mengarah pada isi analisis yang dilakukan dengan menggunakan pendekatan framing Zhong Dang Pan dan Gerald M. Kosicki. Penelitian ini menggunakan metode kualitatif yang berlandaskan pada kata-kata baik tertulis maupun lisan dari tindakan bisa yang dilihat. Hasil penelitian menunjukkan bahwa detikNews dalam memberitakan suatu berita menggunakan teknik piramida terbalik. Dimana topik pembahasan utama yang dibahas dalam berita tersebut disimpan dibagian awal berita. Di samping itu, terdapat beberapa data yang diperoleh oleh penulis berita dari pernyataan narasumber untuk dijadikan sebagai sumber data. Struktur beritanya menggunakan 5W+1H serta tidak banyak kutipan yang dilontarkan oleh narasumber
ANALISIS KECUKUPAN MATERI KURSUS CALON PENGANTIN
Authors: Khafidhoh Nur Khafidhoh , Amelia Rizki 
Published: February 2022

The high rate of maternal and infant mortality and the difficulty of AKI and AKB to decrease indicate that maternal health program interventions cannot only be carried out in the downstream part, namely for pregnant women, but also should be drawn upstream in the group of adolescents and young adults to ensure individuals can grow and develop healthy. Today, reproductive health problems in adolescents have not been fully addressed. This can be seen from the still high age of marriage, which amounted to 46.7% ( (Kemenkes, 2010)[i]) and still high births in adolescence (ASFR), which amounted to 48 per 1000 women (IDHS, 2012). Teenagers' knowledge of reproductive health is also still low and the incidence of pregnancy at adolescence is still high at 16.7%. Even though the implementation of thin bride and groom has been carried out by the Ministry of Religion in collaboration with the Health Office.This research is a qualitative descriptive study that will look at how the curriculum is applied in implementing the bride and groom courses, especially the curriculum on reproductive health and pregnancy preparation. The technique of collecting data by indept interview to the Ministry of Religion, DKK and Puskesmas will then be triangulated to prospective brides who have received a bride and groom course. Data will be analyzed using content analysis.The results of the study show that the material that must be delivered is not in accordance with the existing time allocation, there are variations in the implementation of catin class counseling
The Relationship Between Hearing and Mild Behavioral Impairment and the Influence of Sex: A Study of Older Adults Without Dementia from the COMPASS-ND Study
Authors: Gosselin Penny , Guan Dylan X. , Chen Hung-Yu , Pichora-Fuller M. Kathleen , Phillips Natalie , Faris Peter , Smith Eric E. , Ismail Zahinoor 
Published: February 2022

Background: Hearing loss and mild behavioral impairment (MBI), both non-cognitive markers of dementia, can be early warning signs of incident cognitive decline. Objective: We investigated the relationship between these markers and reported the influence of sex, using non-dementia participants ( n = 219; 107 females) from the Canadian Comprehensive Assessment of Neurodegeneration and Dementia (COMPASS-ND). Methods: Hearing was assessed with the 10-item Hearing Handicap for the Elderly–Screening (HHIE-S) questionnaire, a speech-in-noise test, screening audiometry, and hearing aid use. MBI symptoms were assessed using the Neuropsychiatric Inventory Questionnaire (NPI-Q). Multivariable linear regressions examined the association between hearing and MBI symptom severity and multiple logistic regressions examined the association between hearing and MBI domains. Results: HHIE-S score was significantly associated with greater global MBI symptom burden, and symptoms in the apathy and affective dysregulation domains. Objective measures of audiometric hearing loss and speech-in-noise testing as well as hearing aid use were not associated with global MBI symptom severity or the presence of MBI domain-specific symptoms. Males were older, had more audiometric and speech-in-noise hearing loss, higher rates of hearing-aid use, and showed more MBI symptoms than females, especially apathy. Conclusion: The HHIE-S, a subjective self-report measure that captures emotional and social aspects of hearing disability, was associated with informant-reported global MBI symptom burden, and more specifically the domains of affective dysregulation and apathy. These domains can be potential drivers of depression and social isolation. Hearing and behavior change can be assessed with non-invasive measures, adding value to a comprehensive dementia risk assessment.
A Smart Governance diffusion model for blockchain as an anti-corruption tool in Smart Cities
Authors: Parenti Claris , Noori Negar , Janssen Marijn 
Published: February 2022

Government corruption in Latin America prevents the region’s sustainable development and constitutes a failure of current systems. Governments have started to leverage new technologies to increase transparency and promote integrity within their processes. Among these, blockchain technology has gained traction as a promising tool for Smart Governance due to its unique properties in terms of immutability, trust, coordination, security, and transparency. The use of blockchain within Smart City initiatives is complicated by a lack of diffusion models. This paper develops a diffusion model for blockchain technology after analyzing three case studies and conducting a survey of thirty blockchain start-up leads across Latin America. The final model, named Smart Governance BT diffusion model, conceptualizes the diffusion of blockchain as a gradual process including inputs, a dynamic throughput, and outputs. Relevant for academics and government representatives alike, the model aims at improving the conceptual understanding of technology diffusion in Smart Cities and highlights the potential of blockchain as a mitigator of vulnerabilities to corruption. As initial conditions matter for its successful adoption and diffusion, it is recommended for Latin American governments to (1) redesign and digitalize their processes and legislation, (2) conduct a thorough cost-benefit analysis for specific use cases, and (3) reduce inefficiencies in areas with relatively medium to low levels of historical corruption in a first instance. The model can be tested and refined in future research and can be applied to any Smart City initiative requiring conceptualization.