RESEARCH ARTICLE | May 30, 2019
Effect of Compliance with Application of Government Accounting Standards, Quality of Human Resources and Utilization of Information Technology on the Quality of Financial Statements (Survey of Tangerang City Government Regional Organizations)
Mutiah Sari Indah, Hari Setiyawati
Page no Sch Bull, 2019; 5(5): 218-229 |
10.21276/sb.2019.5.5.7
This study aims to analyze the effect of compliance with the application of government accounting standards, the quality of human resources and the use of information technology on the quality of financial statements, the method or type of research used in this study is quantitative research that emphasizes quantitative causality relationships that emphasize causality (Relations cause and effect ). Samples to be used in this study as many as 86 employees, namely the Head of Financial Subdivision and Treasurer / Administration who are directly involved in the preparation of financial statements. The data collection technique that will be used is primary data collection by conducting direct interviews. The primary data comes from the results of data collection in the form of a questionnaire. The results of this hypothesis test show: (1) the influence of compliance with the application of government accounting standards has a positive and significant effect on the quality of financial statements, (2) the quality of human resources does not have a positive and significant effect on the quality of financial statements, (3) the use of information technology has a positive effect and significant to the quality of financial statements.
CASE REPORT | May 30, 2019
Post Surgical Anterior Abdominal Wall Mass as a Sequela of Endometriosis
Dr. Anil Mohan Rao. S
Page no 432-435 |
10.21276/sjpm.2019.4.5.10
Endometriosis is a clinico pathological condition which can be associated with significant morbidity and its attendant
complications. The disease can present with diverse manifestations. The causes and mechanisms can be varied. The
Clinicians and Pathologists should be aware of the natural history and course of disease so that the patients can be
counselled with regards to prognosis and management of disease. This study is an attempt to reinforce the Medical
fraternity with updated scientific information of Endometriosis. Various Clinico-Pathological methods are described for
accurate prompt and early diagnosis of Endometriosis, so that vulnerable patients are benefitted.
RESEARCH ARTICLE | May 30, 2019
A Review of Social Networks and Bearable Tourism in Pakistan
Sadaf Nawz, Kanwal Satti, Aneeqa Nawaz, Ayesha Naeem, Maimoona Arshad
Page no Sch Bull, 2019; 5(5): 230-237 |
10.21276/sb.2019.5.5.8
In this research the main idea was to investigate the use of social media for sustainable rural mountain tourism. The study was qualitative, and enabled the discovery of the main thematic issues related to the travel process of tourists when using social media for rural mountain region tourism. The study found four types of themes: (1) social media use in the planning stage of the trip, (2) social media use before the trip, (3) social media use during the trip, and (4) social media use after the trip. The results show that tourists use social media at all stages of travel for rural mountain region tourism. At the first stage (planning), tourists mainly use social media to search for information. The results are further applicable to broaden the concept in other activities of tourist or other personals while using social media. Future implications are made and conclusion are drawn for further expansion of the idea.
ORIGINAL RESEARCH ARTICLE | May 30, 2019
Ratio Analysis: A Study on Financial Performance of Eicher Motors
Bhupender Kumar Som, Himanshu Goel, Jasmeet Kaur
Page no 188-193 |
10.21276/sjef.2019.3.5.2
Financial analysis is the process of reviewing the financial position of the company. Ratio analysis is extensively used by
companies as a tool to predict the profitability and survival in the competitive environment. This study aims at analysing
the financial soundness of Eicher Motors using ratios. The primary objective of this study is to evaluate the performance
of Eicher motors over the last decade. The reference period used for the study is 11 years starting from 2008 to 2018.
Ratios calculated for this purpose are Return on capital employed, net worth, Debt to Equity, Gross profit Margin, asset
turnover, Interest Coverage Ratio, Earnings Per share. EBIDTA/Turnover. Secondary data was collected from Annual
reports of Eicher Motors to derive relevant information. OPM has indirect relation with company’s financials. The results
reveal that the company has performed reasonably well in the last decade. The company has earned high returns as return
on capital employed was highest in the year 2016 to 78.64 per cent from 15.9 per cent in 2008. Increasing EPS shows
that the company is earning huge profits and thereby benefitting their equity shareholders. Declining debt to equity has a
positive impact on the firm’s performance as it depicts that company is using less debt to meet its financial obligations. It
also reveals that they will be able to pay off all their debts in the future.
ORIGINAL RESEARCH ARTICLE | May 30, 2019
Effect of Maternal BMI on Pregnancy Outcome in Adolescent Mothers: A Study in a Tertiary Care Hospital, Dhaka, Bangladesh
Razia Khatoon, Shelina Pervin, Tahmina Afreen Daisy, Nahid Yasmin, Fatema Mahbooba Akter, Nasreen Afreen
Page no 125-130 |
10.36348/sijog.2019.v02i05.004
This was an observational follow-up study conducted in the Department of Obstetrics & Gynecology, Institute of child & mother health, Matuail, Dhaka. From January, 2014 to July, 2014. After getting approval from the authority, we selected our study participants by a purposive sampling technique and maintaining inclusion criteria. Consecutive 100 patients who were admitted in the hospital, were our study participants. The study observed in group I (44%) have normal BMI, in group II (35.2%) have lean BMI, in group III (15.4%) have over weight BMI and group IV (5.5%) have obese BMI. Birth weight <2.5 in group-II. Neonate complications was highest in group –I & group-II. The new born term babies’ outcome status is much higher than preterm babies in all the four groups. APGAR score were <5 in group-II, group-III and in group-IV. Mean birth weight was highest in group-IV, representing 3.76. Mean hospital stay was highest in group-II patients, representing 8 days. Maternal BMI is a potentially modifiable risk factor for adverse outcomes that can occur during pregnancy and the neonatal period
ORIGINAL RESEARCH ARTICLE | May 30, 2019
Model Repurchase Intentions: Analysis of Brand Awareness, Perceived Quality, Brand Association, and Brand Loyalty (Case Study Private Label on Store Alfamidi In Tangerang)
Dody Wijaksono, Hapzi Ali
Page no 371-380 |
10.21276/sjhss.2019.4.5.10
The existence of products with private label brands is a priority for the ritailer, because in addition to helping to increase
the number of visits and sales in the store, it can also increase customer loyalty. The rapid development of private
labels can be seen from the increasing number of types of private label products being marketed. But the development of
sales of private label products at Alfamidi in 2017 is still not satisfactory and tends to stagnate. The condition of the
consumption level of Alfamidi's private label products is still low, even though the company has approached various
promotional activities. In this study is to obtain a model of repurchase intention and to know the effect of brand
awareness, brand association, perceived quality, brand loyalty on the intention to repurchase private label products . This
research was conducted with a quantitative approach and data collection techniques for questionnaires surveying 100
respondents at the Alfamidi research site in Tangerang City. The results showed that there was a significant influence
between brand awareness, brand association, perceived quality, brand loyalty towards the intention to repurchase private
label products . However, there is a negative relationship between brand awareness and repurchase intention. The
contributions of the four variables amounted to 47.4% towards the intention to repurchase. This indicates that there are
still 52.6% of other variables that are factors in influencing the intention to repurchase . This indicates that the brand is
not a major consideration for consumers in buying private label products at Alfamidi stores . There are other factors such
as products, prices, places, promotions and distribution channels.
ORIGINAL RESEARCH ARTICLE | May 30, 2019
Study of Morphometry of Coracoid Process of Scapula in South Indian Population
J. Senthil Kumar, B. Ramkumar
Page no 222-226 |
10.36348/sijap.2019.v02i05.007
Very little literature has been published about the morphometry of the coracoid process of the scapula. The coracoid
process along with acromian process and coraco-acromian ligament stabilizes the shoulder joint and gives structural
integrity for the shoulder joint. In the present study, the length, breadth, thickness and the height of the coracoid process
of the scapula is measured in 50 human dry scapula bones of adult size after careful excluding of abnormal morphology
and variation. The pattern of coraco-glenoid space is also studied and the percentage is calculated. The results are
compared with the previous studies and the significance of the morphological values of the coracoid bone is stated as it is
an gateway for laproscopic and open shoulder surgeries.
ORIGINAL RESEARCH ARTICLE | May 30, 2019
The Determinants of the SMEs Loan Repayment in Palembang City
Ariodillah Hidayat, Sri Andaiyani, Mardalena Mardalena
Page no 194-199 |
10.21276/sjef.2019.3.5.3
The goal of this research is to analyze the factors that affect the rate of loan repayment by SMEs with a case study on
SMEs businesses PNPM-MP PPMK built in Palembang, Indonesia. This study used logistic regression analysis
techniques using six independent variables are gender, Business Turnover Value, Ceiling Loans, Period Repayments,
Loans Frequency, and Installment Credit System. The dependent variable is the rate of repayment that is categorized
Current and Delinquent. The results showed that the factors that influence and significantly related to the rate of
repayment PPMK loan repayments are a business turnover value, Ceiling credits value, payback periods and installment
system.
ORIGINAL RESEARCH ARTICLE | May 30, 2019
Prediction Of Pre-Eclampsia Among Pregnant Women In Usmanu Danfodio University Teaching Hospital, Sokoto, Using Maternal Serum Beta-Human Chorionic Gonadotropin
Jabbo Mubarak Abdulkareem, Air Commodore Olabode Alade Babalola, Abubakar Abubakar Panti, Emmanuel Ikechukwu Nwobodo, Osho Fawziyya Temitope
Page no 115-122 |
10.36348/sijog.2019.v02i05.002
Previous attempts have been made to determine the role of maternal serum beta human chorionic gonadotropin (β-hCG) in the pathophysiology of pre-eclampsia. The objective of this study was to determine the correlation between maternal serum free β-hCG and the development of pre-eclampsia as well as to evaluate its utility as a predictive test for pre-eclampsia. This was a prospective cross-sectional study carried out in the antenatal clinic of Usmanu Danfodiyo University Teaching Hospital Sokoto, Nigeria. A total of 200 pregnant women who fulfilled the inclusion criteria were recruited between 14-20 weeks of gestation. However, only 188 of them were completely followed up till delivery. A pretested questionnaire was used to obtain data of the subjects. Their blood samples were taken under aseptic technique for quantitative free β-hcg estimation using the ELISA technique. The subjects were then followed up till delivery and observed for development of pre-eclampsia. Correlation between serum free β-hCG concentration and blood pressure was studied while a logistic regression was used to determine a prediction model for pre-eclampsia. The result showed that there was statistically significant positive correlation between the maternal serum free β-hCG concentration with the mean systolic blood pressure (r= 0.432, p= 0.000) and mean diastolic blood pressure (r= 0.364, p= 0.000), among women with pre-eclampsia. The logistic regression model was statistically significant (Wald (X2) = 26.13, P= 0.000). Using a Receiver Operating Characteristic Curve (ROC), the sensitivity and specificity of free β-hCG as a diagnostic test in pre-eclampsia was 61.1% and 96.5% respectively with cutoff point of 282.3mIU/ml. The study concluded that elevation of maternal serum free β-hCG in early second trimester is a useful indicator to identify women who are likely to develop pre-eclampsia in the same pregnancy
ORIGINAL RESEARCH ARTICLE | May 30, 2019
Performance Analysis of PT Garuda Indonesia (Persero), Tbk Period of 2011-2017
Hanny Dwi Purwani, Hakiman Thamrin
Page no 200-213 |
10.21276/sjef.2019.3.5.4
This study aims to analyze the performance of PT Garuda Indonesia (Persero), Tbk Period of 2011-2017 due to the
phenomenon of its stock price decreasing relative to the IPO price. Analysis of this study using the variables Current
Ratio (CR), Debt to Equity Ratio (DER), Total Asset Turn Over (TATO), Return On Equity (ROE), Price Earning Ratio
(PER), Market Value Added (MVA), and Company Size (Size). Based on the analysis, only the DER and MVA variables
have a significant, the other variables have not significant. Where DER has negative effect and MVA has a positive effect
on stock prices. R2 value of 0.7436 means 74.36% of the stock price is influenced by CR, DER, TATO, ROE, PER,
MVA, and Size, while 25.64% is influenced by other factors. The results of the DER analysis is states that the greater the
debt, the higher the risk that the company will bear. The results of MVA analysis is states that investors will be attracted
to companies that have good MVA values. To increase stock prices, it is recommended that the GIAA need to reduce
debt levels and increase MVA.
ORIGINAL RESEARCH ARTICLE | May 30, 2019
Oxidative Stress and Antioxidant Defences in Type- I Diabetic Cases of Southern Rajasthan
Rajul Lodha, Raghav Nepalia
Page no 176-179 |
10.36348/sijb.2019.v02i05.008
Oxidative stress is the outcome of an imbalance between the production and neutralization of reactive oxygen and nitrogen species (RONS) such that the antioxidant capacity of cell is overwhelmed. The present review briefly summarized the underlying role of overwhelming levels of RONS in the pathophysiology of diabetes mellitus (DM). The primary causative factor of oxidative stress in DM is hyperglycemia, which operates via several mechanisms. However, the individual contribution of other intermediary factors to hyperoxidative stress remains undefined, in terms of the dose response relationship between hyperglycemia and overall oxidative stress in DM. Intuitively, the inhibition and/or scavenging of intracellular free radical formation provide a therapeutic strategy to prevent oxidative stress and ensuing pathologic conditions.
ORIGINAL RESEARCH ARTICLE | May 30, 2019
Improving the Satisfaction of National Health Guarantee Participants through JKN Mobile Services That Educed by Brand Image (Study on Jambi City Health BPJS)
Osrita Hapsara, Gupron, Andri Yandi
Page no 230-236 |
10.21276/sjef.2019.3.5.7
This study aims to analyze the effect of JKN mobile services on brand image and satisfaction of JKN participants, brand
image on satisfaction of JKN participants, and analyze the effect of JKN mobile services through brand image as an
intervening variable towards satisfaction of JKN participants. The population in this study were all participants in the
Jambi City Branch Health Social Security Organizing Agency which were as many as 563,806 people. The sample size
refers to Slovin theory with an e value = 10%, so that a sample of 100 participants was obtained. The collection method
uses a survey, followed by a statistical method to test the hypothesis that is by path analysis. The results of this study
indicate that JKN mobile services have a positive and significant influence on brand image and satisfaction of JKN
participants, as well as brand image has a positive and significant influence on satisfaction of JKN participants. Besides
that JKN mobile services through brand image also have an influence on the satisfaction of JKN participants.
ORIGINAL RESEARCH ARTICLE | May 30, 2019
The Influence of Tourism Product Components and Promotions on Tourist Destination Image and the Impact on Revisit Intentions to Lake Toba Area, North Sumatra
Liana Manangiuli, Sukaria Sinulingga, Robert Sibarani
Page no 472-480 |
10.36348/sjbms.2019.v04i05.011
North Sumatra has the potential of tourism from the physical aspect (natural beauty) and non-physical (history, customs and regional specialities). The purpose of this study is to analyze and evaluate the components of product and tourism promotion which has a significant effect on the decreasing of tourists in Lake Toba Area and designing the necessary policy and strategy to be implemented to overcome the decreasing tourist in Lake Toba Region. This study is quantitative research, where the research area covers seven tourist districts in North Sumatra by using 150 tourists as samples. The research finds that tourism products do not have an effect on the interest of visiting directly but it affects the tourist image. Promotions affect visitor interest both directly and indirectly through destination images. In the meantime, the regency needs improvements to the tourist attractions of the North Tapanuli Regency
ORIGINAL RESEARCH ARTICLE | May 30, 2019
Chromosomal Abnormalities of 1200 Patients in FEZ HASSAN II University Hospital
L. Bouguenouch, S. Trhanint, I. Otmani, O. Kettani, M. Ahakoud, L. Qebibo, FZ. Moufid, S. Chaouki, M. Hida, K. Ouldim
Page no 226-231 |
10.21276/sjbr.2019.4.5.5
Background: The aim of this study is to identify the profile of patients being referred for cytogenetic analysis in the
medical genetics and oncogenetics unit of FEZ Hassan II University Hospital, to determine the prevalence and type of
chromosomal abnormalities in the different groups and to compare the results with those of similar studies done in other
countries. Materials and Methods: We examined the analysis of 1,200 cases referred to the medical genetics and
oncogenetics unit of FEZ, between September 2009 and June 2014. They were grouped according to the indications of
the cytogenetic study. Frequencies of the different numerical and structural abnormalities were calculated. The relative
frequency of cases with abnormal karyotypes was also determined in each group. Results and Discussion: 70,4% cases
were referred from pediatric department and 54,4% are aged under 5 years old. Cytogenetic testing was essentially
requested for Dysmorphism (25,6%), Mental Retardation (16%), Down syndrome (14%), girls’ growth retardation
(13,8%) and for recurrent miscarriage (12,6%). Of the 1200 cases studied, 79% had a normal karyotype and 21% had
chromosomal abnormalities. The most common chromosomal abnormality was trisomy 21 (11,7%) followed by Turner
syndrome (2,1%) and Klinefelter syndrome (1,5%). Conclusion: This study compares the results of cytogenetic analysis
of chromosomal abnormalities in the north Moroccan population with other studies and research centers. This
comparison will help Moroccan clinicians to determine the priority for requesting a cytogenetic analysis in individual
cases.
ORIGINAL RESEARCH ARTICLE | May 30, 2019
A Study of Apache Index and Its Relationship with Oxidative Stress in Cardiac Patients in Hospital Located in Mangalore, Karnataka
Anna M R Aranha, Vinitha R Pai, Urban J D’Souza, Shashidhar Kotian
Page no 198-203 |
10.36348/sijap.2019.v02i05.002
Objective: This preliminary study aims (1) at validating the use of Acute Physiology and Chronic Health Evaluation II
(APACHE II) scoring system in cardiac patients admitted to the intensive cardiac care unit (ICCU) for prediction of the
risk for mortality, (2) to evaluate the use of a modified APACHE II (mAPACHE II) with addition of the scores related to
urinary levels of oxidative stress parameters in prediction of the risk for mortality. Design: Hospital based prospective
study. Setting: Tertiary care hospital in South India. Methods: Cardiac patients (n=100) admitted to the intensive cardiac
care unit between the age of 18-77 years were enrolled. APACHE II score was calculated. The predicted mortality was
calculated on the basis of this score. Urinary malondialdehyde (MDA) and ceruloplasmin (Cp) levels were analyzed and
mAPACHE II was calculated. Results: The mean APACHE score was 11 ± 4.14. The ICCU mortality rate within 24
hours after admission was 8%. The area under the receiver operating curve (ROC) for APACHE II score was found to be
0.8 indicating good discrimination and for mAPACHE II score was 0.7 indicating moderate discrimination. Conclusion:
APACHE II scoring system has a good discrimination when applied to cardiac patients. However, mAPACHE II also
shows moderate discrimination when applied to these patients.