Determinants of the Quality of Internal Supervision with Auditor Motivation as Moderation Variables on PTN BLU Indonesia

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Internal supervision in state universities is not optimal, as evidenced by the increasing number of corruption cases in recent years. This research aims to examine and analyze the impact of various factors such as the involvement of the person in charge of SPI, role conflict, synergy between internal and external auditors, and auditor motivation on the quality of internal supervision. This research uses quantitative descriptive methods. The research sample was comprised of 102 SPI auditors at Public Service Agency State Universities (PTN BLU) in Indonesia. Data collection was carried out through distributing questionnaires and data analysis was carried out using the SmartPLS application. Research findings show that role conflict and synergy between internal and external auditors significantly impact the quality of internal supervision. However, auditor motivation has little effect in strengthening or weakening the influence of the involvement of the person in charge of SPI, role conflict, and synergy between internal and external auditors on the quality of internal supervision.

Tax Aggressiveness in Indonesia: Insights From CSR, Financial Dynamics, and Governance

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This study explores the impact of CSR, leverage, profitability, and independent commissioners on tax aggressiveness in 45 food and beverage companies on the Indonesian Stock Exchange from 2013 to 2017. The analysis, using multiple linear regression in SPSS, revealed that CSR positively influence tax aggressiveness, while independent commissioners have a negative influence. However, neither profitability nor leverage significantly influences tax aggressiveness. We conducted a sensitivity analysis using different proxy variable for dependent variable and found that CSR and independent commissioner remain significant in both the ETR and BTD models for tax aggressiveness. However, the significance of profitability and leverage differed between the two models. In the ETR model, neither profitability nor leverage was significant. In contrast, in the BTD model, profitability was significant, but leverage was not. Our findings reinforce the importance of CSR, profitability, leverage, and independent commissioners in explaining tax aggressiveness. The study provides insight into the need for regulators to reduce tax aggressiveness by companies.

Case Report on Cystic Fibrosis

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Cystic fibrosis is a genetic disorder that primarily affects the lungs and digestive system. It is caused by mutations in the CF trans-membrane conductance regulator gene, which encodes for a protein involved in the regulation of salt and water movement across cell membranes. This mutation leads to the production of thick, sticky mucus that can clog the airways and obstruct the pancreas. Top of Form

Research efforts have significantly intensified since the identification of the CF trans-membrane conductance regulator gene, which harbors over 2000 distinct mutations. CF trans-membrane conductance regulator modulators, particularly transformative for patients with prevalent mutations like F508del, have the potential to prevent significant complications if initiated early in childhood. However, for individuals with rare CF trans-membrane conductance regulator mutations, the development of a treatment strategy remains to be established.

Prescription Pattern of Cholelithiasis at Surgery Ward in Tertiary Care Hospital

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Background: Cholelithiasis is a chronic recurrent disease of the hepatobiliary system. The impaired metabolism of cholesterol, bile acids and bilirubin are characterized by gallstone formation.The number of surgical procedures for cholelithiasis has risen markedly in developed countries since 1950. An estimated 90% of cholecystectomies are now performed by the laparoscopic approach worldwide.

Objectives: The aim of the study was to study prescription pattern of Cholelithiasis at surgery ward in B&C medical college teaching hospital and research Centre Pvt. Ltd.

Materials and Methods: A Retrospective study was conducted and data of Cholelithiasis cases admitted at Surgery ward from 2077/01/01 BS to 2077/12/31 BS were collected. Coding of data , result and interpretation of data were drawn using SPSS version 16 and MS Excel 2016 .

Result: The present study included 137 patients.Among them,80.3% were females and 19.7% were males. The high incidence of cholelithiasis was found in the age group 30-39 years (27%). 98.5% of total hospitalized patient were prescribed with antibiotics followed by Proton Pump inhibitors (93.4%) and NSAIDS(92%) .Among antibiotics, Ceftriaxone (65.7%) were the most prescribed one. During discharge , antibiotics (98.5%) were the most prescribed group of medicine followed by Proton Pump Inhibitors (88.3%) and NSAIDS(67.9%). And among antibiotics, Cefixime (52.6%) were mostly prescribed. While analyzing prescription pattern of discharge medication it was found that percentage of drugs prescribed by generic name was 13.86% and percentage of drugs prescribed from essential drug list was 43.36%.

Conclusion: The present study revealed that there was greater incidence of Cholelithiasis in females (80.3%) than in males and in the age group 30-39 years (27%) .The results obtained from this study showed that most commonly prescribed medicines were antibiotics. Prescription through generic name and essential drug list was low. Therefore, prioritization on prescribing drugs by generic name and from essential drug list needs to be encouraged.

Analysis of Risk Factors for Death in COVID-19 Patients at Bahteramas Regional General Hospital, Southeast Sulawesi Province

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Background: Coronavirus disease 2019, or COVID-19, is an infectious disease caused by the Severe Acute Respiratory Syndrome Coronavirus 2 (SARS-CoV-2). COVID-19 has been classified as a pandemic since 2020.

Purpose:  The purpose of this study was to determine the risk factors for death due to COVID-19 at the Bahteramas Public Hospital, Southeast Sulawesi Province.

Method: This research is a retrospective analytic study with a cross sectional approach. The number of samples is 85 samples. The sampling technique was purposive sampling. The data were processed using the Chi-Square test and Odds Ratio.

Results: This study shows that 47 people died at the Bahteramas Hospital in Southeast Sulawesi Province from March to November 2020, the variable age (p value = 0.001 and OR value 5.216), gender (p value = 0.078 and OR value = 2.180), hypertension variable (p value = 0.071 and OR value = 2.510), and diabetes mellitus variable (p value = 0.013 and OR value = 3.300).

Conclusion: Age, sex, hypertension, and diabetes mellitus are risk factors for death due to COVID-19 at Bahteramas Public Hospital, Southeast Sulawesi Province.

 

Green Products: Green trust on Green Equity

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The aim of this research is to prove the determining factors that can strengthen the value of Sensatia Botanicals brand green products. he criteria used were respondents who had used beauty products who were at least 20 years old and lived in the city of Denpasar and a sample of 100 respondents who were measured based on the number of indicators used. Distribution of questionnaires and interviews will be used as data collection methods. The questionnaire is measured using a Likert scale which will be tested using the validity test and reliability test of the instrument so that the questionnaire is suitable for use. The analysis technique that will be used in this research is a simple linear regression analysis technique. The results of this research prove that green trust has a positive and significant influence on green brand equity. In the future, this research can be used as a reference for companies in implementing policies related to strategies to increase the brand value of green products in a positive direction.

Enhancing Fuel Ratio Efficiency for Sustainable Operations in Pit KX Mining: DMAIC Methodology

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PT ABC is one of Indonesia’s largest coal mining businesses, and the mining. Pit KX is one of the company’s pits worked by contractors, and it has been mined since 2008. According to the company’s historical data from January 2022 to June 2023, overburden and coal production from Pit KX has decreased while fuel consumption has grown. Fuel is a major cost component in mining operations. The overall fuel cost represents around 35% of the company’s total operational cost. This study investigates the use of the DMAIC (Define, Measure, Analyze, Improve, Control) approach as a systematic framework for improving fuel ratio efficiency and promoting sustainable practices in pit KX mining operations. The DMAIC technique provides a disciplined pathway for discovering, assessing, and eliminating fuel-related inefficiencies. DMAIC offers a disciplined framework for improvement. By implementing DMAIC methodology, it can systematically identify and address inefficiencies in fuel utilization leading to reduced operational costs, minimized environmental impact, and enhanced sustainability of pit KX mining operations.

Burning Characteristic of Biocharcoal Briquettes Blend of Goat Manure Charcoal, Saboak Shell and Corn Cob

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This study aims to determine the effect of a mixture of goat manure charcoal, saboak shell and corn cob on the combustion properties of biocharcoal briquettes. The method used in this study was a completely randomised design consisting of 4 treatments and 4 replications. The treatment consisted of P1: 25% goat manure charcoal + 75% saboak shell without corn cob, P2: 25% goat manure charcoal + 50% saboak shell + 25% corn cob, P3: 25% goat manure charcoal + 25% saboak shell + 50% corn cob, P4: 25% goat manure charcoal + 75% corn cob without saboak shell. The results of variance analysis showed that the treatments had a significant effect (P<0.05) on the combustion temperature, combustion resistance and the ability to boil water, but a very significant effect (P<0.01) on the combustion rate, and no significant effect (P>0.05) on the colour and smoke. The mean values obtained are: combustion temperature 333.3°C; combustion rate 2.308 g/min; combustion resistance 195 min; colour 3.5 smoke 3.96 and ability to boil water 12.94 min. It is concluded that increasing corn cob charcoal with different proportions results in increased briquette temperature, combustion rate and combustion resistance tend to decrease, colour and smoke burning tend to be the same and the ability to boil water quickly.

Heavy Equipment Workforce Planning: An Analytic Hierarchy Process Approach for Local Worker Composition Regulation Compliance – A Coal Company Case Study

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The Newcastle Coal Price surge, currently at $457.80 in September 2022, drives coal companies, like one in East Kutai, to ramp up production by acquiring equipment and operators. However, compliance with Kutai East Region Regulation No 1 of 2022, requiring an 80% local workforce, complicates operator recruitment. This study aids management in selecting operator compositions in line with stakeholder expectations and regulations. Employing Problem Tree Analysis, Value-Focused Thinking, and Stakeholder Analysis, key challenges and alternative strategies were identified. Analyzing five options via the Analytic Hierarchy Process, the optimal choice, 100% skilled non-local operators, conflicts with regulation, necessitating negotiation for a suitable compromise. The fourth option, with adjusted operator compositions over time, emerges as the most viable solution. Implementation planning, utilizing the 5W+1H method, is crucial for addressing stakeholder concerns, ensuring compliance, reducing unemployment, and enhancing welfare. This research offers a framework for fulfilling operator qualifications while meeting stakeholder interests through strategic planning and negotiation.

Dermatitis Secondary to Exposure to Nickel and Fragrance at Workplace: A Case Report

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Allergic contact dermatitis may be caused by exposure to chemicals. The skin usually develops type IV sensitivity where the initial sensitization may occur a few days but it may take years to develop in low grade exposure to these allergens. In the present study, the patient sustained the disorder through exposure to nickel sulfate, balsam of Peru and a fragrance mix which was confirmed by conducting a Patch test. The initial patient’s Investigator’s Global Assessment, Eczema Area and Severity Index, Dermatology Life Quality Index and Patient-oriented Eczema Measure scores were 3, 9.6, 6 and 14, respectively and improved to 1, 0.6, 1 and 1, respectively after two months of intervention. Good occupational hygiene is vital such as wearing polyvinyl chloride gloves to avoid nickel contact and effective handwashing practices to prevent nickel buildup on the hands. Avoidance of contact of fragrances in cleaning products averts contact dermatitis.