International Journal of Multidisciplinary Approach Research and Science最新文献_第2页

The Influence of Audit Quality, Financial Distress, Audit Tenure, Debt Default, and Audit Delay on Going Concern Audit Opinion 审计质量、财务困境、审计任期、债务违约和审计延迟对持续经营审计意见的影响

International Journal of Multidisciplinary Approach Research and Science Pub Date : 2024-05-07 DOI: 10.59653/ijmars.v2i02.832

Syabina Maharani Zelovena, Y. Yudi, Rahayu Rahayu

{"title":"The Influence of Audit Quality, Financial Distress, Audit Tenure, Debt Default, and Audit Delay on Going Concern Audit Opinion","authors":"Syabina Maharani Zelovena, Y. Yudi, Rahayu Rahayu","doi":"10.59653/ijmars.v2i02.832","DOIUrl":"https://doi.org/10.59653/ijmars.v2i02.832","url":null,"abstract":"This research aims to examine the influence of Audit Quality, Financial Distress, Audit Tenure, Debt Default and Audit Delay on Going Concern Audit Opinions simultaneously and partially. This research is quantitative research. The population in this research is the Transportation and Logistics Sector Services companies listed on the Indonesia Stock Exchange (BEI) for the 2018-2022 period which have been audited totaling 36 companies. The sampling method was carried out using a purposive sampling method. The sample in this study was 17 companies over 5 years, so the total sample in this study was 85. The data analysis method used to test the hypothesis was descriptive statistics and logistic regression analysis using SPSS version 26 software. The results of this study indicate that Audit Quality, Financial Distress, Audit Tenure, Debt Default and Audit Delay simultaneously influence the Going Concern Audit Opinion. Meanwhile, partially Audit Quality and Audit Delay influence the Going Concern Audit Opinion. Financial Distress, Audit tenure, and Debt Default have no effect on Going Concern Audit Opinion.","PeriodicalId":470181,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"132 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141002936","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Implementation of Bicycle Lanes in Pekanbaru City 北干巴鲁市自行车道的实施情况

International Journal of Multidisciplinary Approach Research and Science Pub Date : 2024-05-07 DOI: 10.59653/ijmars.v2i02.842

Abdul Kudus Zaini, Muhammad Arif Fadillah, Muhammad Zainal Muttaqin

{"title":"The Implementation of Bicycle Lanes in Pekanbaru City","authors":"Abdul Kudus Zaini, Muhammad Arif Fadillah, Muhammad Zainal Muttaqin","doi":"10.59653/ijmars.v2i02.842","DOIUrl":"https://doi.org/10.59653/ijmars.v2i02.842","url":null,"abstract":"The concept of fostering environmentally conscious urban environments has emerged as a pivotal strategy in mitigating the escalating pace of developmental endeavors. A prominent approach entails the adoption of eco-friendly transportation modalities, prominently featuring non-motorized conveyance options. A tangible stride towards the realization of eco-centric urban landscapes lies in the alteration of societal lifestyles, thereby cultivating heightened environmental consciousness. Across various locales in Indonesia, the prevalent trajectory towards eco-friendly living is epitomized by the widespread embrace of bicycling as a quintessential means to augment communal mobility. This burgeoning proclivity has engendered the establishment of dedicated bicycle infrastructure within urban landscapes, exemplified by communal cycling initiatives and the institution of “Car Free Day” initiatives. Moreover, Pekanbaru City—characterized by its distinctive topography, climate dynamics, and idiosyncratic urban features—presents a distinct milieu that accentuates the complexities entailed in orchestrating widespread bicycle utilization. Therefore, the objective of this study is to explore how the deployment of bicycle lanes can be tailored to accommodate the community’s demands for bicycle usage, the demographics of bicycle users, and the appropriateness of bicycle lane integration.","PeriodicalId":470181,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"108 9","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141003857","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impact of Forest and Land Fires on Environmental Pollution and Public Health in Sungai Raya Sub-District, Kubu Raya District 森林和土地火灾对古武拉亚区 Sungai Raya 分区环境污染和公共卫生的影响

International Journal of Multidisciplinary Approach Research and Science Pub Date : 2024-03-20 DOI: 10.59653/ijmars.v2i02.742

Yulianti Yulianti, Rupita Rupita, Syarifah Ema Rahmaniah, Syarmiati Syarmiati, Sudirman Sudirman

{"title":"Impact of Forest and Land Fires on Environmental Pollution and Public Health in Sungai Raya Sub-District, Kubu Raya District","authors":"Yulianti Yulianti, Rupita Rupita, Syarifah Ema Rahmaniah, Syarmiati Syarmiati, Sudirman Sudirman","doi":"10.59653/ijmars.v2i02.742","DOIUrl":"https://doi.org/10.59653/ijmars.v2i02.742","url":null,"abstract":"Forest and land fires in Sungai Raya District, Kubu Raya Regency, severely impact environmental pollution and public health. This condition causes quite significant ecological and social losses. First, the smoke produced from these fires contains various dangerous substances, such as carbon monoxide, dust particles, and toxic chemicals. Continuous exposure to these substances can cause respiratory problems, respiratory tract diseases, and other health problems in local communities. Apart from that, forest fires also result in the loss of natural habitat for various species of flora and fauna. Disrupted ecosystems can cause biodiversity loss and affect local food chains. Recovery of fire-affected ecosystems takes a long time, and some species may experience local extinction due to habitat loss. Furthermore, preventing and responding to forest fires requires significant resources in terms of personnel and equipment. Funds allocated for firefighting can disrupt local government budgets that should be used for infrastructure development and community welfare programs. Therefore, forest fires harm the environment and health and impose an economic burden on the people of Sungai Raya District. Efforts to prevent forest and land fires and educate the public regarding the risks of prevention are essential to overcome these negative impacts. Sustainable measures such as law enforcement against illegal forest burning, sustainable land management, and increasing public awareness of the importance of preserving the environment can help reduce fire risks and protect public health.","PeriodicalId":470181,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"91 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140224927","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of Profitability, Financial Leverage, Firm Size, Dividend Policy, and Stock Value on Income Smoothing in Food and Beverages Companies Listed on Indonesia Stock Exchange in 2020-2022 2020-2022 年在印尼证券交易所上市的食品和饮料公司的盈利能力、财务杠杆、公司规模、股利政策和股票价值对收入平滑的影响

International Journal of Multidisciplinary Approach Research and Science Pub Date : 2024-03-20 DOI: 10.59653/ijmars.v2i02.731

Rodisna Marselin Sitompul, Muhammad Gowon, Salman Jumaili

{"title":"The Effect of Profitability, Financial Leverage, Firm Size, Dividend Policy, and Stock Value on Income Smoothing in Food and Beverages Companies Listed on Indonesia Stock Exchange in 2020-2022","authors":"Rodisna Marselin Sitompul, Muhammad Gowon, Salman Jumaili","doi":"10.59653/ijmars.v2i02.731","DOIUrl":"https://doi.org/10.59653/ijmars.v2i02.731","url":null,"abstract":"Income smoothing is the intentional normalizing of profits to a specified level or trend. Smoothing is an attempt by the company's management to lessen anomalous variations in profitability, to the extent permitted by solid accounting and management standards. This study aims to explore the effects of many factors, including stock value, dividend policy, firm size, profitability, and financial leverage, on income smoothing approaches. The population of the study consisted of the 84 food and beverage companies that were listed on IDX between 2020 and 2022. The sampling process provides 20 companies for a three-year observation period using a purposive sample method. Logistic regression analysis is used in the data analysis process using the SPSS 26 program. The study's findings indicate that income smoothing is influenced by all variables at the same time. Variable dividend policies significantly have effect on income smoothing, partially. However, there is no effect between the factors of stock value, company size, profitability, or leverage.","PeriodicalId":470181,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"357 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140227841","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Administration Effect of Lemon Aroma Therapy on Pain Reduction with Women in the 1st Active Phase 柠檬芳香疗法对第一活跃期妇女减轻疼痛的管理效果

International Journal of Multidisciplinary Approach Research and Science Pub Date : 2024-03-20 DOI: 10.59653/ijmars.v2i02.729

Silvie Permata Sari, A. Amir, Fafelia Rozyka, Febby Herayono

{"title":"Administration Effect of Lemon Aroma Therapy on Pain Reduction with Women in the 1st Active Phase","authors":"Silvie Permata Sari, A. Amir, Fafelia Rozyka, Febby Herayono","doi":"10.59653/ijmars.v2i02.729","DOIUrl":"https://doi.org/10.59653/ijmars.v2i02.729","url":null,"abstract":"Pain during labor is a natural process caused by cervical dilatation, hypoxia of the uterine muscles during contractions, ischemia of the uterine corpus, stretching of the lower uterine segment, and compression of the cervical nerves. If labor pain occurs pathologically, it can trigger complications in pregnancy, one of which is prolonged labor. Data from the World Health Organization (WHO) in 2020 show that the maternal mortality rate is still high, with 295,000 women dying due to complications during pregnancy and childbirth. Prolonged labor is one of the fifth causes of maternal death in the world, accounting for 8.5% of cases. Pain can be relieved pharmacologically and non-pharmacologically, with one non-pharmacological method being lemon aromatherapy. This study aims to determine the effect of lemon aromatherapy on reducing pain intensity in the active phase of the first stage of labor at Painan Hospital in 2023.This research used a quasi-experimental design with a non-equivalent control group pretest-posttest. The study was conducted in July 2023, using both primary and secondary data. The sample consisted of 30 respondents selected through total sampling techniques. Data analysis was performed using Wilcoxon and Mann-Whitney non-parametric statistical analysis techniques.The results of the study showed that most participants in the intervention group experienced controlled severe pain before and after the intervention, while the control group mostly experienced moderate pain before the intervention and uncontrolled severe pain after the intervention. The Mann-Whitney test indicated a significant difference in pain intensity between the intervention and control groups, with a p-value of 0.000 < α (0.05), leading to the rejection of the null hypothesis.The researchers recommend that health services provide support to mothers experiencing pain during labor to ensure a comfortable birthing process.","PeriodicalId":470181,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"87 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140225092","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Effect of Urine Storage for 24 hours on Results of Urinary Leukocytes and Calcium Oxalate 尿液储存 24 小时对尿液白细胞和草酸钙检测结果的影响

International Journal of Multidisciplinary Approach Research and Science Pub Date : 2024-03-20 DOI: 10.59653/ijmars.v2i02.736

Sabarina Elfrida

{"title":"The Effect of Urine Storage for 24 hours on Results of Urinary Leukocytes and Calcium Oxalate","authors":"Sabarina Elfrida","doi":"10.59653/ijmars.v2i02.736","DOIUrl":"https://doi.org/10.59653/ijmars.v2i02.736","url":null,"abstract":"Urine examination is an examination often used and is most commonly done to help establish the diagnosis of a disease. The urine test consists of macroscopic, microscopic examination, and chemical examination of urine. Microscopic tests to look at erythrocytes, leukocytes, epithelial cells, thorax, bacteria, crystals, fungi and parasites. Objective: To determine the effect of urine storage for 24 hours on the results of urinary leukocytes and calcium oxalate in Binawan University staff. Method: This type of research uses primary data with a quantitative descriptive design with an analytical observation approach. This research data uses SPSS Software. This data processing is done descriptively. The tests used were the Kruskal-Wallis test and the Mann-Whitney Test Results: The frequency distribution of the description of fresh urine leukocyte results was the most 1-5 / LPB with a frequency of 26 people with a percentage of 86.7%. The distribution of the frequency of 24-hour delayed urine results was mostly 1-5 / LPB with a frequency of 29 people with a percentage of 96.7%. The distribution of fresh urine calcium oxalate was the most 1-5 / LPB with a frequency of 23 people with a percentage of 76.7%., and the frequency distribution of 24-hour delayed urine calcium oxalate results was at most 0 / LPB as many as 20 people with a percentage of 66.7%. Conclusion: In leukocyte examination, fresh urine calcium oxalate and delayed 24 hours obtained a p value of 0.00 and the results can be concluded that there is an effect of urine storage for 24 hours on the results of leukocytes and calcium oxalate urine.","PeriodicalId":470181,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"23 30","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140226246","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Influence of Company Size, Profitability, Liquidity and Solvency on the Extent of Voluntary Disclosure in Agriculture and Mining Sector Companies Listed on Indonesian Stock Exchange for 2020-2022 Period 公司规模、盈利能力、流动性和偿付能力对 2020-2022 年期间在印尼证券交易所上市的农业和采矿业公司自愿披露信息程度的影响

International Journal of Multidisciplinary Approach Research and Science Pub Date : 2024-03-15 DOI: 10.59653/ijmars.v2i02.697

Cantika Apriliani, Achmad Hizazi, Muhammad Ridwan

引用次数: 0

The Role of European Union in Refugee Crisis on Belarusian Border – European Union in 2021 - 2022 欧盟在白俄罗斯边境难民危机中的作用 - 2021 - 2022 年的欧盟

International Journal of Multidisciplinary Approach Research and Science Pub Date : 2024-03-15 DOI: 10.59653/ijmars.v2i02.718

Safira Christiani, Elyta Elyta, Azzomarayosra Wicaksono

{"title":"The Role of European Union in Refugee Crisis on Belarusian Border – European Union in 2021 - 2022","authors":"Safira Christiani, Elyta Elyta, Azzomarayosra Wicaksono","doi":"10.59653/ijmars.v2i02.718","DOIUrl":"https://doi.org/10.59653/ijmars.v2i02.718","url":null,"abstract":"This article aims to analyze the role of the European Union in handling the refugee crisis at the Belarusian-European Union border in 2021-2022. The refugee crisis at the Belarusian-European Union border poses significant challenges for the European Union in various aspects, such as politics, security, and humanity. This research uses a qualitative approach and is then analyzed to explain the evaluation of the European Union's policies, responses, and strategies in responding to this crisis. Through an in-depth study of the policies and actions taken by the European Union, this article outlines the European Union's response to the refugee crisis on the Belarus – European Union border. This includes diplomatic efforts, humanitarian assistance, and security strategies implemented by the European Union to address problems arising from the crisis. In addition, this article also analyzes the challenges faced by the European Union in dealing with this refugee crisis, including coordination between member countries and internal political consequences. This research found that the role of the European Union in the refugee crisis on the Belarus-European Union border is in the form of providing financial assistance to refugees trapped in the border area. The European Union has also facilitated the Schengen forum, which will be held in 2022. The European Union has also closed its border areas due to the interests of national member countries with direct borders, such as Poland, Latvia, and Lithuania. The European Union also imposed sanctions on Belarus because it was deemed responsible for the crisis that occurred.","PeriodicalId":470181,"journal":{"name":"International Journal of Multidisciplinary Approach Research and Science","volume":"20 51","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140240749","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Exploring the Role of Plants in Bio-remediation: Harnessing Nature's Clean-up Agents 探索植物在生物修复中的作用：利用大自然的清洁剂

International Journal of Multidisciplinary Approach Research and Science Pub Date : 2024-03-11 DOI: 10.59653/ijmars.v2i02.676

Monalisha Sahoo

引用次数: 0

Optimization of phosphorus fertilizer doses on growth and yield of mung bean (Vigna radiata) in northeast agro-ecology of Afghanistan 优化磷肥剂量对阿富汗东北部农业生态区绿豆（Vigna radiata）生长和产量的影响

International Journal of Multidisciplinary Approach Research and Science Pub Date : 2024-03-09 DOI: 10.59653/ijmars.v2i02.651

K. Khaleeq

引用次数: 1