FAKTOR-FAKTOR YANG BERHUBUNGAN DALAM PEMBERIAN ASI EKSKLUSIF PADA BAYI

Asi eksklusif sangat penting untuk proses pertumbuhan dan perkembangan bayi, karena Asi mengandung banyak nutrisi yang baik untuk bayi. Asi eksklusif adalah program yang direkomendasikan sendiri oleh World Health Ognisation (WHOAsi eksklusif  juga merupakan pemberian air susu ibu saja, dan tidak di tambah dengan cairan lainnya seperti susu formula, air putih, madu, air teh, maupun makanan lainnya. Penelitian ini merupakan penelitian kuantitatif  analitik mempergunakan pendekatan Cross Sectional (Studi Potong Lintang). Penelitian ini dilaksanakan di poli rumah sakit siloam manado.Responden dalam penelitian ini sebanyak 96 responden. Menggunakan alat pengumpulan data berupa kuesioner dengan uji Chi Square. Hasil penelitian ini menunjukkan bahwa responden  yang bekerja 71.9%, yang memiliki penyakit covid 19 53.1%, persepsi positif dalam menyusui 59.4%, Dukungan suami yang positif (yang baik) 57.3% serta dukungan keluarga yang lainnya 58.3 % memiliki dukungan yang negatif). Hasil Analisa  bivariat faktor-faktor yang berhubungan dengan asi eksklusif adalah persepsi menyusui  (p=0,036), dukungan suami (p=0,00), dukungan keluarga yang lainnya (p=0,00), sedangkan faktor pekerjaan (p=0,218), Riwayat Covid19  (p=0.267)  tidak berhubungan dengan Asi eksklusif . Hasil analisis multivariat menunjukan bahwa faktor dukungan keluarga paling berpengaruh pada asi eksklusif dengan nilai yang di dapatkan  (QR=26.939) pada step 1 dan (QR=26.964) pada step ke 2. Kesimpulan faktor faktor yang berhubungan dengan Asi eksklusif adalah persepsi menyusui,dukungan keluarga,dukungan suami dan yang paling mempengaruhi pemberian asi eksklusif adalah dukungan dari keluarga

Value Relevance of Accounting Information and Firm Value: A Study of Consumer Goods Manufacturing Sector in Nigeria

Studies on the improvement of value relevance of accounting information between IFRS and other accounting standards’ regimes as well as on value change after the adoption of IFRS have yielded mixed results. This study investigates the value relevance of accounting information of companies listed on the Nigerian Stock Exchange (NSE) using modified Ohlson model. The population of the study consists of all the 28 listed firms under the consumer goods sector. Judgmental sampling technique was used to select ten of the firms. Secondary data obtained from the annual reports of sampled firms were used to investigate the value relevance of accounting numbers. Content analysis was used to measure the qualitative values of accounting information (relevance, faithful representation, understandability, comparability and timeliness). The outcome of Hausman’s test favoured the use of pooled OLS. ANOVA test was also conducted. The findings showed that there is no significant difference between the value relevance of accounting information prior and after the adoption of IFRS. The study therefore, could not support the idea that global adoption of uniform standards lead to improvements in reporting quality. It was concluded that transition in standards from SAS to IFRS has no significant influence on the accounting information as a predictor of firm’s value. Keywords: Value, Information, IFRS, Ohlson model, Accountants, Analys

Tax Planning and Firm Value: Empirical Evidence from Nigerian Consumer Goods Industrial Sector

Taxes on corporate profits are mandatory and usually constitute a large outflow for firms that, if not planned, lead to disproportionate and unwilling transfer of corporate resources to the government with its negative impact on the operating capacity and firm value. In the light of this, the study examined the effect of tax planning on firm value. Ex-post facto research design was adopted. The study covered 50 firm-year observations for the period, 2010-2014. Data were drawn from the published financial statements of the sampled companies and analyzed using descriptive and inferential statistics centred on specified panel regression model. The joint effect of the considered tax planning proxies on the firm value was significant (F-stat. =2.580; P-value = 0.032). While Effective tax rate (ETR), Dividend (DIV) and Firm age (FAG) are positively and significantly related to firm value, firm size, leverage and tangibility exert negative effect on firm value. The Adj. R2 value of 20.6% was not sufficiently strong in explaining the variation in firm value. The study concluded that wholistic approach to tax planning and optimal mix of tax planning strategies are important determinants of their effect on firm value. Keywords: Firm value, Tax planning, Political cost theory, Tangibility, leverage

HUBUNGAN KUALITAS JASA PELAYANAN KESEHATAN DENGAN KEPUASAN PASIEN DI PUSKESMAS PINELENG KABUPATEN MINAHASA

Kepuasan pasien merupakan perasaan pasien yang ada berdasarkan dari kinerja layanan kesehatan yang didapat karena pasien melihatnya sesuai dengan harapannya, dapat dilihat dari kualitas jasa pelayanan kesehatan diukur menggunakan lima dimensi yaitu dimensi kehandalan, jaminan, bukti fisik, empati dan ketanggapan. Tujuan untuk mengetahui adanya hubungan antara kualitas jasa pelayanan kesehatan dengan kepuasan pasien di Puskesmas Pineleng Kabupaten Minahasa. Dalam penelitian ini menggunakan penelitian kuantitatif dengan metode deskriptif analitik dan desain penelitian cross sectional. Populasi yang diambil dalam penelitian ini yaitu semua pasien yang datang berkunjung di Puskesmas Pineleng pada bulan Januari – Juli 2018 dengan total jumlah 19738 pasien. Dengan menggunakan rumus slovin maka didapatkan sampel dengan jumlah 110 pasien. Analisa yang digunakan yaitu analisa univariat dan analisa bivariat dengan uji chi square, tingkat kepercayaan 95%. Hasil penelitian ini menunjukkan bahwa terdapat hubungan antara kualitas jasa pelayanan kesehatan dalam dimensi kehandalan, jaminan, bukti fisik dan ketanggapan dengan kepuasan pasien, sedangkan tidak terdapat hubungan antara dimensi empati dengan kepuasan pasien. Kesimpulan yaitu terdapat hubungan antara kualitas jasa pelayanan kesehatan dengan kepuasan pasien di Puskesmas Pineleng Kabupaten Minahasa. Bagi semua tenaga kesehatan diharapkan untuk dapat memperhatikan pasien dengan empati yang diberikan sehingga puskesmas pineleng dapat memberikan kualitas pelayanan yang memenuhi kepuasan pasien.   Kata kunci: Kualitas Jasa Pelayanan Kesehatan, Kepuasan Pasien  ABSTRACTPatient satisfaction is the feeling of existing patients based on the performance of health services obtained because patients see it in accordance with expectations, can be seen from the quality of health services measured using five dimensions, namely dimensions of reliability, assurance, physical evidence, empathy and responsiveness. The aim is to find out the relationship between the quality of health care services and patient satisfaction at the Pineleng Health Center in Minahasa Regency. In this study using quantitative research with analytical descriptive method and cross sectional research design. The population taken in this study were all patients who came to Pineleng Health Center in January - July 2018 with a total number of 19738 patients. Using the Slovin formula, a sample of 110 patients was obtained. The analysis used is univariate analysis and bivariate analysis with chi square test, 95% confidence level. The results of this study indicate that there is a relationship between the quality of health services in the dimensions of reliability, assurance, physical evidence and responsiveness to patient satisfaction, whereas there is no relationship between the dimensions of empathy and patient satisfaction. The conclusion is that there is a relationship between the quality of health care services and patient satisfaction at the Pineleng Health Center in Minahasa Regency. For all health workers it is expected to be able to pay attention to patients with empathy given so that the pineleng health center can provide quality services that meet patient satisfaction. Keywords: Quality of Health Services, Patient Satisfactio

Pengaruh Ukuran Perusahaan, Profitabilitas Perusahaan, Solvabilitas Perusahaan Dan Likuiditas Perusahaan Terhadap Penundaan Audit Pada Perusahaan Consumer Goods Yang Terdaftar Di Bursa Efek Indonesia

Presentation of information can be useful when presented accurately and timely when needed by users of financial statements.Audit report is financial statetements audited by the auditor. The information contained in the financial statements referred helpful if presented accurately and timely, which is available when needed by the users of financial statements, such as creditors, investors, governments, communities and other parties as a basis for making a decision . The data used are secondary data, the financial statements of nine companies from food and beverage sub-sectors listed in Indonesia Stock Exchange in 2010-2013. To prove the hypothesis,used multiple regression testing partial test concluded that the profitability, solvency, Company Size and Liquidity not significantly affect audit delay in the sub-sector firms in the food and beverage IDX. Simultaneous testing concluded that the profitability, solvency, Company Size and Liquidity simultaneously no significant effect on the Audit Delay companies sector food and beverage sub ID

Evolution of the eyes of vipers with and without infrared-sensing pit organs

We examined lens and brille transmittance, photoreceptors, visual pigments, and visual opsin gene sequences of viperid snakes with and without infrared-sensing pit organs. Ocular media transmittance is high in both groups. Contrary to previous reports, small as well as large single cones occur in pit vipers. Non-pit vipers differ from pit vipers in having a twotiered retina, but few taxa have been examined for this poorly understood feature. All vipers sampled express rh1, sws1 and lws visual opsin genes. Opsin spectral tuning varies but not in accordance with the presence/absence of pit organs, and not always as predicted from gene sequences. The visual opsin genes were generally under purifying selection, with positive selection at spectral tuning amino acids in RH1 and SWS1 opsins, and at retinal pocket stabilization sites in RH1 or LWS (and without substantial differences between pit and nonpit vipers). Lack of evidence for sensory trade-off between viperid eyes (in the aspects examined) and pit organs might be explained by the high degree of neural integration of vision and infrared detection; the latter representing an elaboration of an existing sense with addition of a novel sense organ, rather than involving the evolution of a wholly novel sensory system