The Effect of Human Resource Competency and Government Internal Control System on The Quality of Local Government Financial Report with Information Technology as a Moderation Variable in Aceh Government

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This study aims to examine the effect of human resource competency and government internal control system on the quality of local goverment financial report with information technology as a moderation variable in Aceh government. The population in this study is the Aceh Civil Service Unit which consists of 46 SKPA. The sampling technique uses non probability sampling with census method. The respondents who became the object of this research who would later answer the questionnaires for each SKPA were Budget Users (PA), Financial Administration Officers (PPK) and Spending Treasurers for each SKPA. The data used is primary data. Data collection techniques were carried out by distributing questionnaires to 138 respondents. Data analysis method used is Moderated Regression Analysis (MRA) with SPSS 25. The result of this research showed that collectively and partially the human resource competency and the government internal control system affect the quality of local government financial report in Aceh Government. Furthermore, information technology moderates the relationship between human resource competency and government internal control system on the quality of regional financial report in Aceh Government.

The Analysis of Psychological Assessment and Escalating Moral Decay to the Tanzania Students

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This study mainly focused on understanding the importance of psychological assessment as well to analyse and point out the moral decay to the students. Currently, in our country we hear from the radio, televisions, newspaper and media concerning the morals issues regarding students, such as bad behaviour, improper use of technology, family issues, and quarrelling. Few months ago, our president of the united republic of Tanzania Dr. Samia Suluhu Hassan made remarks to the religious leaders to speak out the issue of morality in their teaching. The president said that the country is undergoing a massive moral decay and parents, leaders and guardians should join together in order to identify the root causes and where the society went wrong. She insisted that the society can be successful only if that they instruct, teach and direct children to understand the moral value. In order to make that happen, that the government should provide all necessary support needed for the change to take place. Therefore, we need a psychological assessment to help our students, teachers, school administrators as well as parents identify their moral positions.

Development of Sustainable Tourism Potential in Belitung

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Belitung Island is a district that has unique tourism potential. Currently it has been designated as Belitong UNESCO Global Geopark which has Spectacular Granite Views in Southeast Asia’s Tin Belt. “Belitong” is the traditional name of Belitung Island, a tin-rich island with fascinating history, spectacular geology, and beautiful landscape. The formulation of a strategy to improve the quality of Belitung tourist destinations is prepared by conducting a mix method. The strategy to improve quality is prepared based on the results of the SWOT analysis. Belitung has the potential for marine tourism which has high competitiveness with the main strength of its uniqueness and diversity of marine tourism attractions. The priority strategy is to improve quality by carrying out an aggressive strategy, namely utilizing strengths to take advantage of existing opportunities by supporting aggressive growth policies based on sustainable tourism.

Factors Related To Public Behavior towards Patients with Mental Disorders in Buton Utara District

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Background: People with mental disorders often get greater stigma and discrimination from the surrounding community than individuals who suffer from other medical illnesses. This treatment is due to ignorance or misunderstanding of family or community members regarding mental disorders. This study aims to determine the determinants of community behavior towards people with mental disorders.

Method: This type of research is an observational analytic using a cross-sectional design which was carried out in North Buton Regency in October 2022 involving 86 respondents who were selected randomly.

Results: The results showed that the behavior of the majority was good as many as 47 respondents (54.7%), followed by poor behavior as many as 39 respondents (45.3%). Community behavior towards people with mental disorders in North Buton Regency is related to income (p-value 0.043), knowledge (p-value 0.000), attitude (p-value 0.014) and is not related to education level (p-value 0.489). Knowledge is the factor most related to people’s behavior towards people with mental disorders in North Buton Regency.

Conclusion: The conclusion of the study is that people’s behavior towards people with mental disorders is related to good knowledge, good attitudes, and income.

Validity and Reliability of the Health Belief Questionnaire Model for Mental Health Behavior COVID-19 Survivor

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Background: Research using the Health Belief Model (HBM) is expected to be able to determine a determinant model of mental health behavior for Covid-19 survivors. The focus of HBM is Health Promotion at the individual level by looking at the protective and risk factors that are responsible for a person’s behavioral resistance. Until now there is no instrument that measures individual attitudes and beliefs based on the HBM for the mental health behavior of Covid-19 Survivors.

Method: To assess the validity and reliability of the Health Belief Model Questionnaire for Mental Health Behavior for COVID-19 Survivors. This study is an observational study with a cross sectional approach that presents the results of the validity and reliability of the Health Belief Model Questionnaire instrument for Mental Health Behavior for COVID-19 Survivors. The questionnaire was compiled as many as 16 statement items based on a literature review. The questionnaire consists of Perceptions of Seriousness, Perceptions of Vulnerability, Perceptions of Benefits, Perceptions of Barriers with 4 question items each. The sample size is 64 people. The validity test uses the Pearson Product Moment Correlation formula with a coefficient value of 0.3, while the reliability test uses internal consistency with Cronbach’s Alpha with a coefficient value of 0.7.

Results: The results of the descriptive analysis showed that the average age of Covid survivors was 18-40 years (78.1%), female (79.7%), undergraduate education level (75%), affected in wave II (54.7%) ). The results of the validity test of the 16 items contained 1 invalid item (perception of barriers), while the reliability test showed that of the 15 valid items the results were all reliable.

Conclusion: Overall, the HBM questionnaire is valid and reliable to measure mental health behavior in COVID-19 survivors.

Cytomorphometric Changes of Buccal Exfoliated Pap Stained Smears among COVID-19 Recovered Patients; Sudan 2022

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Introduction: COVID-19 is known to cause various changes in oral mucosa which can be detected by exfoliative cytology. The present study aimed to determine the cytomorphometric change of oral mucosa exfoliated Pap-stained smears for COVID-19 recovered patients at Khartoum state 2022.

Methods: This was a cross-sectional comparative, community-based study conducted at Khartoum State. Eighty (80) participants who recovered from COVID-19 enrolled in the study as cases and twenty (20) healthy participants as the control group.

Results: In the present study the ages of the participants ranged between 19-75 years. Mean was significantly different in cytoplasm diameter (CD), nucleus diameter (ND), and nuclear/cytoplasmic ratio (N/CR) between the patients who recovered from COVID-19 versus the healthy group (69.71μm versus 37.45μm, P. value= 0.001; 10.02μm versus 6.05μm, P. value= 001; and 28.9 μm versus 18.0μm, P. value= 0.016) respectively.

Conclusion: The marked changes in cytomorphometric parameters caused by infection with COVID-19 prove that infection with the virus causes changes in the buccal mucosa.

These findings will help in the screening and diagnosis of the disease.

Hibiscus Sabdariffa as Nuclear Stain for Cytological Buccal and Cervical Smear

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Introduction: Sudan is one of the biggest countries that produces and exports hibiscus Sabdariffa in Africa. The possibility of HS staining cytological specimens is not well explored. Therefore, the present study aimed to evaluate the staining quality of Hibiscus Sabdariffa on cytological buccal and cervical smear as a cheap viable nuclear stain alternative to hematoxylin.

Methods: This study was an experimental descriptive study conducted at Alfajr College for Science and Technology from (June to September 2022). A total of 30 smears, 15 buccal smears collected from students and 15 cervical smears were retrieved from Alfajr’s histopathology lab.

Results: All (30) slides showed good staining quality with 20% concentration Hibiscus Sabdariffa water extract when mordanted with Iron, and acidified with acetic acid.

Conclusion: Hibiscus Sabdariffa is good as nuclear staining for a buccal and cervical pap smear and can replace hematoxylin by adjustment of concentration, time and pH.

Designing Performance Appraisal Using Balanced Scorecard Methods for PT Talenta Indonesia Raya

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The Balanced Scorecard concept is a comprehensive instrument that requires each organizational unit to modify its actions in order to meet goals while establishing a company plan. (Benková, Gallo, Balogová, & Nemec, 2020) . Individual business units in organizations must identify their metrics in order to connect the four BSC key views. These views include the financial perspective, customer perspective, the internal process perspective, the learning and growth perspective.The primary goal of the Balanced Scorecard idea is to ensure that the firm is managed in the future rather than in the past in order to ensure its long-term survival. The goal of this study is provide an overview of the existing situation, determine the suitable solution, and to design the suitable Performance Management System (PMS) for PT Talenta Indonesia Raya. In this study, the PMS was created using the Balanced Scorecard method where the company’s objectives and assessments are carried out not only from one perspective but from four different perspectives in order to create organizational balance; namely Financial Perspective, Customer Perspective, Internal Process Perspective, and Learning and Growth Perspective. This study using primary and secondary data, which is the survey conducted on 46 employee of Talenta Indonesia and the interview for 3 employees. The overall performance of the company is sufficient, but it is still below the company’s expectations and still has many rooms for improvement. This value is obtained from the results of 60% (Need Development) on the Financial Perspective, 81.33% (Fair) on the Customer Perspective, 87% (Good) on the Intermal Business Process Perspective, and 96.67% (Excellent) on Learning and Growth Perspectives.

Determination of Physico-Chemical Parameters of St. Nicholas River, Bayelsa State, Niger Delta, Nigeria

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The Physicochemical parameters of St. Nicholas River were determined from October, 2020 to September, 2021. Three sampling stations were identified and used throughout the duration of the studies. They were Meinmokiri, Ebierewo-bugo and Egeinkiri sampling stations. The physicochemical parameters were measured in situ with Mercury in Glass Thermometer for Temperature, Hand held Digital Salinometer for  (Model AR8012) for Salinity, pH meter (Model PH-009(1)) for pH, Digital conductivity tester (Model AR8011) for Conductivity, TDS meter (Model AR8012) for Total Dissolved Solid, Digital Water Velocity meter (Model PF LV550) for Water Velocity, Secchi Disk for Transparency, Digital Depth Founder (Model SD-5) for Water Depth and Dissolved Oxygen Meter (Model OM-51-10) for Dissolved Oxygen. The mean values of the Physicochemical parameters of water at the three sampling stations are temperature; 29.98±0.550C, Dissolved Oxygen DO; 11.89±0.33mg/L, Biochemical Oxygen Demand BOD; 2.06±0.26 mg/L, Salinity; 16.80±2.06 PPT, Conductivity; 27.54±3.03µS/cm, Total Dissolved Solids TDS; 9.44±0.50mg/L, pH; 7.41±0.14, Water Depth; 0.58±0.06m, Transparency; 27.27±0.03cm and Water Velocity; 54.79±5.71m3/s. These physicochemical parameters values are comparable with other water bodies in the Niger Delta indicating contaminated waters. The contamination was caused by anthropogenic activities in terms of parameters assessed, therefore mitigation should be put in place for biodiversity conservation and sustainability of the ecosystem.

A Study on Behavioural Bias & Investment Decision from Perspective of Indonesia’s Cryptocurrency Investors

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Cryptocurrency, an innovative asset class that is widely adopted by investors around the world. Indonesia is no exception to this, increasing the investor adoption up to 12 million investors in 2022. This number is very significant compared to Indonesia stock market investors that is only around 7 million investors. Various literatures have covered cryptocurrency in terms of pricing strategy and technicalities, so this paper extends the understanding of cryptocurrency dynamics from a behavioral finance perspective that is still less developed in Indonesia. This paper aims to explore the relationship between financial literacy, behavioral bias as well as its implication on the investment decision making process and investment performance from the perspective of investors based on Indonesia’s cryptocurrency investors at online communities. This paper used Structural Equation Modeling (SEM) to predict the relation between variables. Our results show that financial literacy has an impact on each behavioral bias. While the behavioral biases that investigate in this study have different result in term of impact on decision-making process and the investment performance. Overconfidence, herding and anchoring are the biases that significantly influence invertor’s decision making in scope of cryptocurrency market in Indonesia. This study outcome may help investors understand and increase the awareness of investor’s investment behavior and decision-making process, and parallel to that the regulators and other stakeholders may use the insight to improve investor’s protection.