An Analysis of Factors Affecting the Professionalism of Public Accountants: Perceptions of Accounting Students (Survey of Accounting Study Program Students)

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The profession should pay more attention to the professional ethics and morals that form the basis of how they do their work. The accountant must fully adhere to a set of moral and ethical standards because they are crucial for the execution of their task. This study attempts to ascertain accounting students’ perceptions of how they comprehend the Financial Accounting Standards (SAK) and Moral Ethics of Professional Public Accountants (SPAP) on the Professionalism of Public Accountants. In order for all members of the profession to carry out their duties to the best standards possible, it is intended that the results of this study would reveal the respondents’ level of moral ethics comprehension. The population in this study consisted of 98 accounting students who had undergone auditing/auditing accounting courses, 50 from the economics faculty of the Unisri Accounting study program and 48 from the economics faculty of the accounting study program at Muhammadiyah University of Surakarta. While the sampling approach utilized is judgment sampling or taking research samples based on considerations, such as students who have attended auditing courses. According to the panel’s findings, students from the economics department specializing in accounting believe that moral and ethical forces influence the professionalism of public accountants in carrying out their profession. However, ethics and morality are not sufficient in and of itself; they must be combined with good comprehension, competence, and accountability in understanding public accounting professional standards (SPAP) and financial accounting standards (SAK). It is proved that ethics and morals affect the professionalism of public accountants with a significance value of 0.41, while the understanding of public accounting professional standards has effect on the variable of public accounting professionalism with a significance value of 0.36 and the variable of understanding of financial accounting standards on the professionalism of public accountants with a significance value of 0.14. Thus, simultaneously, it shows that these three variables have an effect on the professionalism of public accountants.

E-Commerce and Environmental Uncertainty Adoption in Strengthening Financial Literature on the Performance of MSMEs in the Culinary Sector in Solo

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This study has purpose (1) to analyse the effect of financial literacy on the performance of MSMEs. (2) to analyse the effect of financial literacy on the performance of MSMEs moderated by e-commerce adoption. (3) to analyse the effect of financial literacy on the performance of MSMEs moderated by environmental uncertainty. The quantitative descriptive approach was used in this study, which included 175 SMEs in the culinary sector in Solo. Data sources were acquired from primary sources utilizing a closed questionnaire technique, and the measurement scale was a 5-point Likert scale. The Pearson Correlation and Cronbach Alpha tests are used to assess the data’s quality. The data analysis technique used regression analysis with the Absolute Difference test approach, after first performing the traditional assumption test. The results of the study show (1) Financial literacy has a significant effect on the performance of MSMEs in the culinary sector in Solo City. (2) E-commerce can moderate the influence of financial literacy on the performance of MSMEs in the culinary sector in Solo City. (3) Environmental uncertainty cannot moderate the influence of financial literacy on the performance of MSMEs in the culinary sector in Solo City.

Strategies for Creating a Coordinating System of Arterial Hypertension Prophylaxis in a Population with Different Risk Factors and Trophology Status

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The authors proposed strategies for creating a coordinated system for the prevention of arterial hypertension in a population with different risk factors and trophic status in this review of the literature. In general, the studies described and carried out in different conditions are important, creating new ideas about the modern description of arterial hypertension in the population. The authors concluded that there is a “horizon” of promising directions for the future science to further study the epidemiology and prevention of AH.

The Role of Genetic Polymorphism in the Pathogenesis of Chronic Venous Insufficiency

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Chronic venous diseases (CVD), including varicose veins, are among the most common diseases in developed countries in Europe and the United States and affect one third to one half of the population, especially women. Among many achievements in the knowledge of the pathogenesis of achievements, it should be noted the identification of the role of matrix metalloproteinases (MMPs) as important mediators of the degenerative process associated with the onset and progression of venous insufficiency. The study included 98 patients aged 20 to 78 years with chronic venous insufficiency, including, in accordance with the CEAP classification, 45 patients with moderate CVI (class C3–C4) and 53 patients with severe CVI (class C5–C6). The results obtained in the course of the study reliably indicate the presence of an association between the carriage of the Arg allele and the Gln/Arg and Arg/Arg genotypes of the Gln279Arg polymorphism in the MMP9 gene with the risk of developing complicated forms of CVI.

Genetic Predictors of Development of Diabetic Foot Syndrome in Patients with Diabetes Mellitus

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An increase in the population of patients with diabetes mellitus affects the incidence of diabetic foot syndrome (DFS), as its chronic complication. Among the various types of growth factors that play a role in the development of late complications of diabetes, vascular endothelial growth factor, VEGF, is currently in the focus of attention. The study conducted by the authors was aimed at determining the relationship between the G634C polymorphism of the VEGFA rs2010963 gene and the predisposition to the development of diabetic foot syndrome in patients with diabetes mellitus. We examined 96 patients aged 39 to 76 years with diabetes mellitus complicated by diabetic foot syndrome. Based on the studies, it was determined that the G634C polymorphism in the VEGFA gene (rs2010963) is involved in the formation and development of diabetic foot syndrome in patients with diabetes mellitus.

Proposed Integrated Marketing Strategy to Increase Brand Awareness for PT Karya Seni Hadiprana (Hadiprana Artwork)

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PT. Karya Seni Hadiprana (KSH) is a consultant and contractor company that provides artwork in architecture and interior industry. The company provides customize premium artwork products and services that have local content inspired from the rich of Indonesian culture. However they are having decreasing numbers of new customers and revenue streams due to global pandemic of COVID-19. Digitalization in architecture and interior industry also impact the PT KSH compare with other competitor who already utilized digital marketing strategy. The purpose of this study is to find out the reasons of the business issues, due to changing of customer behavior impact from Covid-19 and digitalization in architecture and interior industry. The research method uses qualitative descriptive methods. Qualitative descriptive methods are used to acquire primary data and make observation from in-depth interview with the company executives. The collection data is then to create internal and external analysis. The internal analysis is to gather the information about PT KSH internal conditions with Marketing Mix, Business Model Canvas and VRIO analysis, while the external analysis is used to evaluate the external factor of architecture and interior industry as well as customer behavior. Furthermore, after internal and external analysis was conducted, the researchers used SWOT analysis and find the weakness of the company, which lack of digital marketing strategy. Based on the analysis, researchers presented new integrated marketing strategy by optimizing digital marketing and improve marketing knowledge in order to increase awareness of products and services of PT Karya Seni Hadiprana.

Effect of Phosphate Solubilizing Fungi from Rhizosphere soil of Medicinal plants on Growth and Phosphate uptake in Raphanus sativus

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This field experiment deals with the isolation and evaluation of phosphate solubilizing fungi of a total of 9 isolates isolated from 10 rhizosphere soil of medicinal plants by serial dilution method using Pikovaskaya’s medium. After screening, 3 fungi were selected and evaluated, PSF 7 (Talaromyces sp.) showed good results in phosphate solubilization including solubilization index (3.08), reduced pH (3.2 from initial pH 6.8), titrable acidity (38.08), and phosphate present in culture broth (25µg/ml). The radish seeds showed 88% germination and growth, yield parameters include, plant height – 20.9cm, 40.8cm, and 71.5cm at 15 days, 30 days, and harvest respectively, several leaves at 9, 13, and 17 at 15 days, 30days and harvest respectively, root length (24.5cm), the weight of biomass (fresh weight -152 and dry weight – 15.7) and yield of root vegetable weight (39g). The maximum plant phosphorus uptake was recorded as 0.371% and the maximum P (Kg/ha) available in the rhizosphere soil was recorded as 344.29 Kg/ha. Due to the observation of good results in phosphate solubilization, they improve the growth and yield of radish. The selected PSF were recommended as phosphate bio inoculums in the agricultural field to improve plant growth and yield in radish and to maintain soil fertility.

Landing Eyes on Unnoticed Disorder: A Polycystic Ovary Syndrome

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Polycystic Ovary syndrome (PCOS) is an underdiagnosed metabolic and endocrine disorder found in women of reproductive age in which ovaries develop follicles and does not release egg regularly. Its symptoms include menstrual irregularity, polycystic ovaries, hirsutism, infertility, insulin-resistance, impaired glucose tolerance. Currently the exact cause for the PCOS is unknown but research suggest that it may be related to lifestyle changes, environmental traits and genetical factors. Prevalence of PCOS in India ranges from 3.7 %to 22.5%. The syndrome is associated with increased gonadotropin-releasing diagnose PCOS till the date. , Rotterdam diagnostic criteria is highly accepted by the healthcare providers. Weight loss has been a major contributor in the non-pharmacological management of PCOS. Moderate exercise, behavioral therapy and psychological counselling is suggested for affected women. In pharmacological treatment, combined oral contraceptive pills (COCP), metformin, anti-androgen agents, clomiphene citrate, letrozole as fertility inducing agents are used and surgical options are also considered when necessary. In India, PCOS is still underdiagnosed disorder with long term morbidities involved and its time that it should be discussed more openly and treated holistically.

Knowledge, Attitude, And Practice Regarding Use of Face Mask Among Health Care Workers as a Measure of Covid-19 Infection Prevention in Federal Medical Centre, Asaba, Delta State Nigeria

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Introduction: Effective use of Face mask is very important to protect healthcare workers (HCWs) against respiratory hazards including COVID-19.Several countries are presently using face masks in their infection control plans, besides, incorrect use and disposal may actually increase the rate of transmission. The purpose of this study was to investigate the knowledge, attitude, and practices of healthcare workers (HCWs) regarding the use of face mask as a measure to COVID-19 infection prevention.

Materials and Methods: This survey was conducted by interviewing 345 HCWs using a questionnaire consisting of the demographic characteristics, questions regarding the knowledge, attitude, and practices of use of face mask. Each correct answer was scored 1 and each incorrect answer scored 0. The total number of questions were 25; 10 for Knowledge, 8 for Practice and 7 for Attitude of heath care workers on the use of face mask. The final aggregate score was calculated and then labeled according to the percentage of correct responses as good >50% and poor < 50% for Knowledge, Practice and Attitude of health care workers on use of face mask. Data were gathered, analyzed using SPSS software version 25.

Results: A total of 345 participants with a mean age of 36.0 years (108 males and 237 females) were    included in the study. The Health care workers were good in Knowledge 324 (93.9%), attitude 250 (72.5%), and practice 282(81.7%) regarding use of face mask. However clinical HCW had good knowledge(X2 = 13.84, P value = 0.001, 95% CI= 0.08-0.51) and attitude(X2= 13.80, p value = 0.0001, 95% CI=0.21-0.6) of use of face mask than Non Clinical HCW when compared with their practice(X2=1.10, p value = 0.30, 95 % CI=0.40-1.35)

Conclusions: Knowledge, attitude of HCWs regarding the use of face masks were found to be adequate. but moderate-to-poor level of practice regarding the use of face mask. HCWs and general public to create awareness regarding the proper use of face mask by utilizing all social media. Provision of user friendly mask by government to the hospitals and at affordable rate to the public in order to improve their level of practice in wearing the masks.

Risk Identification in Packaging Material Warehouse in PT. Cedefindo using the House of Risk Method

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The cosmetic industry in Indonesia continues to experience rapid growth, in line with high consumer demand and the widening cosmetic market. In 2021, based on data from the Central Statistics Agency (BPS), cosmetics will grow by 9.61%. One of Indonesia’s well-respected cosmetic manufacturing companies is PT. Cedefindo, which is part of the Martha Tilaar Group. Martha Tilaar Group is one of the local pioneers in the Indonesian beauty industry. There are very large numbers and types of packaging in the warehouse of PT. Cedefindo. Due to the wide range of products, there are a number of risks associated. As a result of redesigns and product discontinuation, a lot of unused packaging material has accumulated in the storage facility. Deadstock and unused packaging materials can disrupt the flow in the warehouse, increasing costs and reducing available storage space. Delays in delivering packaging materials to the production line are a further risk that could be triggered by flow disturbances. Given this potential risk, the company must identify potential risks in every packaging material warehouse activity. Currently, PT. Cedefindo has not examined every action in the packaging material warehouse to identify risks. Risk identification is very important because it will enable the company to develop plans to minimize harmful events before they arise, without proper risk identification, no mitigation strategy can be devised. This research was conducted by identifying warehouse activities, mapping them into (SCOR) and identifying risks using House of Risk Phase 1. The first stage of the House of Risk process is the identification of risk events and risk agents. Next, the severity and occurrence levels are measured, and the aggregate risk priority (ARP) value is calculated to determine which risk agents should be prioritized based on the Pareto diagram. There are 18 risk agents and 15 risk events have been identified as a result of this research, 6 risk agents were given the highest priority based on the Pareto diagram, and 2 risk agents were identified as having a high-risk level and being in the red zone, requiring immediate direct action.