FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING SECARA VOLUNTARY PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PAD BURSA EFEK INDONESIA

This study aims to determine the effect of management change, audit opinion, client size and financial distress on voluntary auditor switching at manufacturing companies listed on the Indonesia Stock Exchange for the period 2010-2014. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange. The number of manufacturing companies that were sampled using the purposive sampling method was 64 companies for 5 years of observation. Hypothesis testing in this study uses logistic regression analysis. Based on the results of the logistic regression test, the results of this study indicate that the independent variable management change, audit opinion, client size and financial distress have a negative effect on the dependent variable auditor switching voluntarily

STUDI PERBAIKAN JATUH TEGANGAN DAN RUGI-RUGI DAYA PADA PENYULANG GTC (GLOBAL TRADE CENTRE) MAKASSAR

Penelitian ini bertujuan untuk mengetahui besar jatuh tegangan dan rugi-rugi daya pada penyulang GTC dan upaya  perbaikan jatuh tegangan dan rugi-rugi daya. Data yang didapatkan  diolah dan dihitung secara manual (Excel) dan disimulasikan menggunakan Software ETAP Powerstation 4.0.0. Hasil penelitian menunjukkan jatuh tegangan terjadi pada 3 buah gardu yang paling jauh dari titik beban yaitu GT.BGC031 625,68 V atau  3,128 %, BGTC_03 sebesar  623,92 V atau 3,120 %, dan yang terbesar GB.UJBH 626,93 V atau 3,135 %.  Rugi-rugi daya pada GT.BGC031  adalah 118001,50 Watt atau sebesar 1,983 %; BGTC_03 sebesar 117975,32 Watt atau 1,982 % dan rugi-rugi daya terbesar terjadi pada gardu GB.UJBH sebesar 118059,73 Watt atau 1,984 %. Dengan melakukan pergantian penghantar kawat AAAC menjadi 240 mm2 dan kabel XLPE menjadi 300 mm2, maka jatuh tegangan untuk gardu BGTC_03 berkurang hingga 193 V, gardu GT.BGC031 berkurang 193,47 V, gardu GB.UJBH berkurang 193,8 V. Rugi-rugi daya pada gardu BGTC_03 berkurang hingga 52400,88 W, gardu GT.BGC031 berkurang 52410,79 Watt, gardu GB.UJBH berkurang 52432,82 Watt

PELATIHAN PENYUSUNAN LAPORAN HASIL PENELITIAN TINDAKAN KELAS (PTK) UNTUK GURU SD NEGERI 5 PADANGSAMBIAN

ABSTRAKDalam kegiatan pembelajaran, seorang guru sudah pasti akan berhadapan dengan berbagai persoalan baik menyangkut peserta didik, subject matter, maupun metode pembelajaran. Sebagai seorang profesional, guru harus melakukan peningkatan mutu pembelajaran secara terus menerus agar prestasi belajar peserta didik optimal. Untuk mewujudkan hal tersebut guru harus dibekali dengan kemampuan meneliti, khususnya Penelitian Tindakan Kelas. Tujuan dari kegiatan pengabdian ini adalah meningkatkan kemampuan guru-guru SD Negeri 5 Padangsambian, dalam menyusun laporan PTK yang sesuai dengan sistematika. Pelaksanaan kegiatan pengabdian masyarakat meliputi beberapa kegiatan yaitu Pengumpulan Data, Indentifikasi Masalah, Analisis Kebutuhan Materi Pelatihan, Perancangan dan Penyusunan Modul Pelatihan, Pelaksanaan Pelatihan, dan Dokumentasi Kegiatan dan Laporan. Dari kegiatan pengabdian masyarakat yang dilakukan, dapat ditarik kesimpulan bahwa pelatihan penyusunan laporan PTK kepada guru-guru SD Negeri 5 Padangsambian yang telah dilakukan, mampu meningkatkan kemampuan guru-guru dalam penyusunan laporan PTK sebesar 81,26%. Kata kunci: pelatihan; penelitian tindakan kelas. ABSTRACTIn learning activities, a teacher will certainly be dealing with various problems both regarding students, subject matter, and learning methods. As a professional, teachers must continuously improve the quality of learning so that students' learning achievement is optimal. To realize this the teacher must be equipped with the ability to research, especially Classroom Action Research. The purpose of this community service activity is to improve the ability of Padangsambian 5 Elementary School teachers to compile PTK reports in accordance with systematics. The implementation of community service activities includes several activities, namely Data Collection, Problem Identification, Analysis of Training Material Requirements, Training Module Design and Preparation, Training Implementation, and Documentation of Activities and Reports. From the community service activities carried out, it can be concluded that the PTK report preparation training for Padangsambian State Elementary School 5 teachers has been able to improve the ability of teachers in PTK report preparation by 81.26% Keywords: training; classroom action researc

Cost-effectiveness of closed incision negative pressure wound therapy in preventing surgical site infection among obese women giving birth by caesarean section: An economic evaluation (DRESSING trial)

First published: 18 May 2023. OnlinePublBackground: There is growing evidence regarding the potential of closed incision negative pressure wound therapy (ci-NPWT) to prevent surgical site infections (SSIs) in healing wounds by primary closure following a caesarean section (CS). Aim: To assess the cost-effectiveness of ci-NPWT compared to standard dressings for prevention of SSI in obese women giving birth by CS. Materials and Methods: Cost-effectiveness and cost-utility analyses from a health service perspective were undertaken alongside a multicentre pragmatic randomised controlled trial, which recruited women with a pre-pregnancy body mass index ≥30 kg/m2 giving birth by elective/semi-urgent CS who received ci-NPWT (n = 1017) or standard dressings (n = 1018). Resource use and health-related quality of life (SF-12v2) collected during admission and for four weeks post-discharge were used to derive costs and quality-adjusted life years (QALYs). Results: ci-NPWT was associated with AUD$162 (95$170 to $494) higher cost per person and an additional$12 849 (95%CI −$62 138 to$133 378) per SSI avoided. There was no detectable difference in QALYs between groups; however, there are high levels of uncertainty around both cost and QALY estimates. There is a 20% likelihood that ci-NPWT would be considered cost-effective at a willingness-to- pay threshold of $50 000 per QALY. Per protocol and complete case analyses gave similar results, suggesting that findings are robust to protocol deviators and adjustments for missing data. Conclusions: ci-NPWT for the prevention of SSI in obese women undergoing CS is unlikely to be cost-effective in terms of health service resources and is currently unjustified for routine use for this purpose.Jennifer A. Whitty, Adam P. Wagner, Evelyn Kang, David Ellwood, Wendy Chaboyer, Sailesh Kumar, Vicki L. Clifton, Lukman Thalib and Brigid M. Gillespi

Is breast cancer prognosis inherited?

Introduction: A genetic component is well established in the etiology of breast cancer. It is not well known, however, whether genetic traits also influence prognostic features of the malignant phenotype. Methods: We carried out a population-based cohort study in Sweden based on the nationwide Multi-Generation Register. Among all women with breast cancer diagnosed from 1961 to 2001, 2,787 mother-daughter pairs and 831 sister pairs with breast cancer were identified; we achieved complete follow-up and classified 5-year breast cancer-specific prognosis among proband (mother or oldest sister) into tertiles as poor, intermediary, or good. We used Kaplan-Meier estimates of survival proportions and Cox models to calculate relative risks of dying from breast cancer within 5 years depending on the proband's outcome. Results: The 5-year survival proportion among daughters whose mothers died within 5 years was 87% compared to 91% if the mother was alive (p = 0.03). Among sisters, the corresponding proportions were 70% and 88%, respectively (p = 0.001). After adjustment for potential confounders, daughters and sisters of a proband with poor prognosis had a 60% higher 5-year breast cancer mortality compared to those of a proband with good prognosis (hazard ratio [HR], 1.6; 95% confidence interval [CI], 1.2 to 2.2; p for trend 0.002). This association was slightly stronger among sisters (HR, 1.8; 95% CI, 1.0 to 3.4) than among daughters (HR, 1.6; 95% CI, 1.1 to 2.3). Conclusion: Breast cancer prognosis of a woman predicts the survival in her first-degree relatives with breast cancer. Our novel findings suggest that breast cancer prognosis might be inherited

Outcomes associated with community-based research projects in teaching undergraduate public health

BACKGROUND: Community based research projects have been widely used in teaching public health in many institutions. Nevertheless, there is a paucity of information on the learning outcomes of such a teaching strategy. We therefore attempted to evaluate our experience with such a project based teaching process. AIMS: The objective of this study was to evaluate the factors related to quality, impact and relevance of a 6-week student project for teaching public health in the faculty of medicine at Kuwait University. METHOD: Interactive sessions familiarized students with research methods. Concurrently, they designed and completed a participatory project with a Community Medicine mentor. Questionnaires were used to assess quality, impact and relevance of the project, and these were correlated with multiple demographic, statistical and research design factors. RESULTS: We evaluated a total of 104 projects that were completed during the period of September 2001 to June 2006. Three dimensions of outcome were assessed: quality; impact and relevance. The average (mean + SE; maximum of 5) scores across all projects were 2.6 + 0.05 (range 1.7-3.7) for quality, 2.8 + 0.06 (range 1.7-4.3) for impact and 3.3 + 0.08 (range 1.3-5) for relevance. The analysis of the relationship between various factors and the scores on each dimension of assessment revealed that various factors were associated with improved quality, impact or relevance to public health practice. CONCLUSIONS: We conclude that use of more objective measurement instruments with better a priori conceptualization along with appropriate use of statistics and a more developed study design were likely to result in more meaningful research outcomes. We also found that a biostatistics or epidemiology mentor improved the research outcome

Multiple births and breast cancer prognosis: A population based study

Survival in relation to endocrine or reproductive factors has rarely been studied since the focus of most studies has been on the risk of breast cancer. In this study we analysed the effect of multiple birth compared to single births on breast cancer survival. A population based cohort of 30619 women born after 1935 and diagnosed with primary breast cancer, between 1958 and 1998, was generated by linking a number of Swedish registries including Swedish Cancer Registry, Cause of Death Registry, Swedish Generation Registry and the Registry of Population and Population changes. Then we quantified the association between singleton and multiple births to breast cancer specific fatality using the Cox proportional hazards model. We found the singleton and multiple births were associated with increased fatality if breast cancer was diagnosed within 5 years of childbirth, this effect dying out to nil at 5 years after childbirth. Thereafter there was a protective effect on survival with time. Although childbirth is known to decrease breast cancer risk, this study demonstrates that a survival disadvantage exists for breast cancer diagnosed within the first 5 years of singleton and multiple births. It is concluded that breast cancer diagnosed within 5 years of childbirth, particularly if this or prior pregnancies have been multiple, should be regarded as a negative prognostic factor and considered in counselling and treatment of these patients