Pengaruh Laba Konservatisma terhadap Return Saham: Size dan Growth sebagai Variabel Moderating (Studi Empiris di Bursa Efek Indonesia)

This study aimed to test the effect of earnings conservatism of the company stock return moderated by variable size and growth. Using a purposive sampling method, the subjects in this study is that there is a manufacturing company in Indonesia Stock Exchange (BEI) of 888 companies. The data comes from the manufacturing company´s financial statements and the Indonesian Capital Market Directory (ICMD) for fiscal year ended December 31, 1998 until December 31, 2006 using regression analysis. The results showed that: first, the slope of the regression coefficient of return higher profits for companies with negative returns (bad news) than for firms with positive returns (good news), which means that the average manufacturing firm´s profit is conservative. Second, the Company and the Price to Book Ratio (P / B) tend to have low profit, conservative. Third, the moderating influence of size and growth to strengthen earnings conservatism of the company stock return. Key Words: conservatism, Size, Growt

Pengaruh Profitabilitas, Leverage, Growth, Dan Free Cash Flow Terhadap Dividend Payout Ratio Perusahaan Dengan Mempertimbangkan Corporate Governance Sebagai Variabel Intervening

Penelitian ini bertujuan untuk menganalisis profitability, leverage, growth, dan free cash flow terhadap dividen payout ratio Perusahaan dengan mempertimbangkan corporate governance sebagai variabel intervening. Subjek penelitian ini adalah Perusahaan yang dirangking oleh Indonesian Institute for Corporate Governance (IICG) tahun 2006-2011 yang mempublikasikan laporan keuangan di 31 Desember. Sampel penelitian ini adalah 81 Perusahaan yang dipilih dengan purposive sampling method. Alat analisis adalah simple regression dan path analysis. Penelitian ini menemukan hanya tiga hipotesis yang diterima, hipotesis lainnya ditolak. Penelitian ini menyimpulkan bahwa profitability tidak berpengaruh terhadap dividend payout ratio, leverage berpengaruh negatif terhadap dividen payout ratio, growth berpengaruh negatif terhadap dividend payment ratio, free cash flow berpengaruh positif terhadap dividend payout ratio, tidak ada pengaruh positif probitability terhadap corporate governance, leverage positif mempengaruhi corporate governance, growth tidak berpengaruh positif terhadap corporate governance, free cash flow tidak berpengaruh terhadap corporate governance, corporate governance tidak berpengaruh terhadap dividend payout ratio, dan corporate governance diterima untuk ditambahkan dalam model sebagai variabel intervening

Denial of long-term issues with agriculture on tropical peatlands will have devastating consequences

Non peer reviewe

Impact of COVID-19 on cardiovascular testing in the United States versus the rest of the world

Objectives: This study sought to quantify and compare the decline in volumes of cardiovascular procedures between the United States and non-US institutions during the early phase of the coronavirus disease-2019 (COVID-19) pandemic. Background: The COVID-19 pandemic has disrupted the care of many non-COVID-19 illnesses. Reductions in diagnostic cardiovascular testing around the world have led to concerns over the implications of reduced testing for cardiovascular disease (CVD) morbidity and mortality. Methods: Data were submitted to the INCAPS-COVID (International Atomic Energy Agency Non-Invasive Cardiology Protocols Study of COVID-19), a multinational registry comprising 909 institutions in 108 countries (including 155 facilities in 40 U.S. states), assessing the impact of the COVID-19 pandemic on volumes of diagnostic cardiovascular procedures. Data were obtained for April 2020 and compared with volumes of baseline procedures from March 2019. We compared laboratory characteristics, practices, and procedure volumes between U.S. and non-U.S. facilities and between U.S. geographic regions and identified factors associated with volume reduction in the United States. Results: Reductions in the volumes of procedures in the United States were similar to those in non-U.S. facilities (68% vs. 63%, respectively; p = 0.237), although U.S. facilities reported greater reductions in invasive coronary angiography (69% vs. 53%, respectively; p < 0.001). Significantly more U.S. facilities reported increased use of telehealth and patient screening measures than non-U.S. facilities, such as temperature checks, symptom screenings, and COVID-19 testing. Reductions in volumes of procedures differed between U.S. regions, with larger declines observed in the Northeast (76%) and Midwest (74%) than in the South (62%) and West (44%). Prevalence of COVID-19, staff redeployments, outpatient centers, and urban centers were associated with greater reductions in volume in U.S. facilities in a multivariable analysis. Conclusions: We observed marked reductions in U.S. cardiovascular testing in the early phase of the pandemic and significant variability between U.S. regions. The association between reductions of volumes and COVID-19 prevalence in the United States highlighted the need for proactive efforts to maintain access to cardiovascular testing in areas most affected by outbreaks of COVID-19 infection

Surgical site infection after gastrointestinal surgery in high-income, middle-income, and low-income countries: a prospective, international, multicentre cohort study

Background: Surgical site infection (SSI) is one of the most common infections associated with health care, but its importance as a global health priority is not fully understood. We quantified the burden of SSI after gastrointestinal surgery in countries in all parts of the world. Methods: This international, prospective, multicentre cohort study included consecutive patients undergoing elective or emergency gastrointestinal resection within 2-week time periods at any health-care facility in any country. Countries with participating centres were stratified into high-income, middle-income, and low-income groups according to the UN's Human Development Index (HDI). Data variables from the GlobalSurg 1 study and other studies that have been found to affect the likelihood of SSI were entered into risk adjustment models. The primary outcome measure was the 30-day SSI incidence (defined by US Centers for Disease Control and Prevention criteria for superficial and deep incisional SSI). Relationships with explanatory variables were examined using Bayesian multilevel logistic regression models. This trial is registered with ClinicalTrials.gov, number NCT02662231. Findings: Between Jan 4, 2016, and July 31, 2016, 13 265 records were submitted for analysis. 12 539 patients from 343 hospitals in 66 countries were included. 7339 (58·5%) patient were from high-HDI countries (193 hospitals in 30 countries), 3918 (31·2%) patients were from middle-HDI countries (82 hospitals in 18 countries), and 1282 (10·2%) patients were from low-HDI countries (68 hospitals in 18 countries). In total, 1538 (12·3%) patients had SSI within 30 days of surgery. The incidence of SSI varied between countries with high (691 [9·4%] of 7339 patients), middle (549 [14·0%] of 3918 patients), and low (298 [23·2%] of 1282) HDI (p < 0·001). The highest SSI incidence in each HDI group was after dirty surgery (102 [17·8%] of 574 patients in high-HDI countries; 74 [31·4%] of 236 patients in middle-HDI countries; 72 [39·8%] of 181 patients in low-HDI countries). Following risk factor adjustment, patients in low-HDI countries were at greatest risk of SSI (adjusted odds ratio 1·60, 95% credible interval 1·05–2·37; p=0·030). 132 (21·6%) of 610 patients with an SSI and a microbiology culture result had an infection that was resistant to the prophylactic antibiotic used. Resistant infections were detected in 49 (16·6%) of 295 patients in high-HDI countries, in 37 (19·8%) of 187 patients in middle-HDI countries, and in 46 (35·9%) of 128 patients in low-HDI countries (p < 0·001). Interpretation: Countries with a low HDI carry a disproportionately greater burden of SSI than countries with a middle or high HDI and might have higher rates of antibiotic resistance. In view of WHO recommendations on SSI prevention that highlight the absence of high-quality interventional research, urgent, pragmatic, randomised trials based in LMICs are needed to assess measures aiming to reduce this preventable complication

Pendampingan Industri Rumahan Batik di Trimurti Srandakan Bantul YOGYAKARTA

Tujuan pengabdian ini adalah mengembangkan masyarakat yang mandiri secara ekonomi. Mitra usaha dalam program ini adalah usaha kecil pembuatan dan penjualan batik tulis dan batik cap. Permasalahan yang dihadapi oleh Mitra yaitu aspek produksi dan aspek manajemen pemasaran. Metode yang dipakai untuk menyelesaikan masalah adalah penyediaan alat produksi dan bahan baku berupa kain, malam, dan pewarna, pembuatan plang papan, foto produk untuk selanjutnya merancang dan membuat brosur, merancang dan membuat stiker merk serta merancang dan membuat kemasan plastik, box, dan tas kertas sehingga kemasan menjadi lebih menarik dan bernilai tambah.Hasil akhir dari program ini adalah bertambahnya alat produksi, terpasang plang papan nama, tersedia dan tersebar brosur, tersedia merk, tersedia kemasan box, dan tersedia tas kertas