Ukuran Kantor Akuntan Publik (KAP), Opini Auditor, Financial Distress, dan Pergantian Manajer pada Auditor Switching

The study aims to determine the effect of the size of Public Accounting Firm (KAP), Audit Opinion, Financial Distress, and Change of Manager in real estate and property companies listed in the Indonesia Stock Exchange (BEI) for the 2017-2019 period. The data used are secondary. The total sample  from the observation is 123 sample obtained with the purposive sampling method. The research used logistic regression analysis techniques. The result of this research indicate that the size of the Public Accounting Firm (KAP) , Financial Distress, Change of Manager had no effect on auditor switching, and Audit Opinion affect on auditor switchingPenelitian ini bertujuan untuk mengetahui pengaruh ukuran Kantor Akuntan Publik (KAP), opini audit, financial distress, dan pergantian manajer pada perusahaan real estate dan property yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2019. Dalam penelitian ini data yang digunakan adalah data sekunder. Total sample dalam penelitian ini adalah 123 sample yang diperoleh dengan menggunakan metode purposive sampling. Pengujian hipotesis menggunakan teknik analisis regresi logistik. Hasil penelitian ini menunjukkan bahwa ukuran Kantor Akuntan Publik (KAP), financial distress, dan pergantian manajer tidak berpengaruh terhadap auditor switching, sedangkan opini audit berpengaruh terhadap auditor switching

EFFECT OF TORCH GINGER EXTRACT (Etlingera elatior) ON THE ERADICATION OF Aggregatibacter actinomycetemcomitans BIOFILM ANS CAUSES AGGRESSIVE PERIODONTITIS

Aggregatibacter actinomycetemcomitans is an oral microflora that forms biofilms and is the main cause of aggressive periodontitis. Long-term mouthwash therapy can cause mucositis and even oral cancer. The ethanol extract of torch ginger (Etlingera elatior) is reported to have analgesic, anti-inflammatory, and antibacterial activities, so it can be developed as an alternative to prevention or adjuvant therapy for aggressive periodontitis. The aim of this study was to determine the effect of the ethanol extract of the torch ginger plant on the biofilm degradation of A. actinomycetemcomitans. The study used ethanol extracts of torch ginger flowers, leaves, and stems at concentrations of 1.56 mg/mL, 3.125 mg/mL, 6.25 mg/mL, 12.5 mg/mL, 25 mg/mL, and 50 mg/mL. CHX 0.2% mouthwash was used as a positive control, while 1% DMSO was used as a negative control. The biofilm degradation test was carried out using a microtiter plate assay with 1% crystal violet staining at a wavelength of 450 nm. The results showed that there was significant activity against biofilm degradation of A. actinomycetemcomitans in the administration of an ethanol extract of torch ginger flowers, leaves, and stems compared to the negative control (p<0.05). The optimum concentrations of biofilm degradation by extracts of flowers, leaves, and stems were 25 mg/mL (85.54%), 25 mg/mL (84.43%), and 50 mg/mL (72.10%), respectively. MBEC50 values of flowers are 4.82 mg/mL, MBEC50 leaves are 5.96 mg/mL, and MBEC50 stems are 10.15 mg/mL. The conclusion of this study is that there is an effect of giving an ethanol extract of torch ginger flowers, leaves, and stems on the biofilm degradation of A. actinomycetemcomitans bacteria

Characteristics of patients with decompression illness at the hyperbaric polyclinic of Prof IGNG Ngoerah General Hospital Bali before the COVID-19 pandemic

Decompression illness (DCI) is an injury suffered by divers due to the formation of nitrogen bubbles in the bloodstream and tissues during or after a pressure drop in the surrounding environment when diving. Bali is one of the most famous diving spots in Southeast Asia and also has a Hyperbaric Oxygen Therapy (HBOT) center in Prof. IGNG Ngoerah General Hospital. This study aims to determine the characteristic of DCI patients at the Hyperbaric Polyclinic in Prof. IGNG Ngoerah General Hospital, Denpasar, Bali before the COVID-19 pandemic. A descriptive retrospective study has conducted by descriptive retrospective by collecting administrative data at the Hyperbaric Polyclinic of Prof. IGNG Ngoerah General Hospital in 2018-2019. The required examination data are demographic data, diver profiles, DCI characteristics, and the previous therapy. Data analysis using SPSS Version 24. Most DCI patients in this study were foreigner (88.1%), men (53.2%), normal BMI (37.3%), no prior history of disease (88.9%), diving depth  >20 meters (n=79, 62.7%), average surface interval 101,184 minutes (30-1440 minutes), diving duration 1-3 hours (n=69.54.8%), DCI type 2 (58.7%) with major severity (57.9%). Of the overall patients, 14.3% rapid ascent, 2.4% panicked while diving, 10.3% made flights and 6.3% climbed after diving

Proceedings of the 3rd International Conference on Community Engagement and Education for Sustainable Development

This proceeding contains articles on the various ideas of the academic community presented at The 3rd International Conference on Community Engagement and Education for Sustainable Development (ICCEESD 2022) organized by the Universitas Gadjah Mada, Indonesia on 7th-8th December 2022.  ICCEESD is a biannual forum for sharing, benchmarking, and discussing HEI’s activities in developing Education for Sustainable Development towards community engagement. Education for Sustainability as a teaching strategy for resolving community challenges through formal, informal, or non-formal education is expected to benefit from various community service best practices by academics, researchers, and students. The 3rd ICCEESD has “Strengthening Education for Sustainability Towards Better Community Engagement” as its theme this year. It is expected that the 3rd ICCEESD will provide a forum for the presenters and participants to exchange best practices, policies, and conceptual implementation of Education for Sustainability towards better community engagement and explore ideas to address community needs.  Conference Title: 3rd International Conference on Community Engagement and Education for Sustainable DevelopmentConference Theme: Strengthening Education for Sustainability Towards Better Community EngagementConference Acronyms: ICCEESD 2022Conference Date: 7th-8th December 2022Conference Location: Grand Rohan Jogja Yogyakarta, IndonesiaConference Organizer: Universitas Gadjah Mada, Indonesi