Ajar-African Journal of Aids Research最新文献

{"title":"THE EFFECT OF ORGANIZATIONAL CULTURE, INTERNAL AUDIT, AND WHISTLEBLOWING SYSTEM ON FRAUD PREVENTION DURING THE COVID-19 PANDEMIC AT PT DWIMANUNGGAL KARYA INDONESIA","authors":"Lainun Awanis, Dina Dwi Oktavia Rini","doi":"10.35129/ajar.v6i01.396","DOIUrl":"https://doi.org/10.35129/ajar.v6i01.396","url":null,"abstract":"This study aims to determine the effect of organizational culture, internal audit, and whistleblowing system on fraud prevention during the covid-19 pandemic at PT Dwimanunggal Karya Indonesia Sidoarjo. The method used in this research is quantitative method with primary data obtained from the distribution of questionnaires measured using a likert scale. This study uses a saturated sampling technique so that the entire population is used as a research sample with a total of 40 company’s employees as respondents. The analytical method used in this study is multiple linear regression analysis and the program used to analyze the data is using SPSS Statistics 26. The results show that organizational culture has no effect on fraud prevention during the covid-19 pandemic, internal audit has no effect on fraud prevention during the covid-19 pandemic, while the whistleblowing system has an effect on fraud prevention during the covid-19 pandemic.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"28 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72503958","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"OPTIMAL USING PORTFOLIO DIVERSIFICATION MULTI AGENT METHOD IN THE CAPITAL MARKET","authors":"Asri Jaya, Fitri Handayani Alnur, Muchriana Muchran","doi":"10.35129/ajar.v6i01.400","DOIUrl":"https://doi.org/10.35129/ajar.v6i01.400","url":null,"abstract":"This study aims to apply the multi agent method in order to help investorspredict stock prices by reducing risk when investing. This is based on the behaviorof investors when making decisions in investing in the capital market in consideringthe risks that my occur if they do not manage their portpolios properly. It is knowthat there are 3 papular indicators associated with the multi agent method namelySMA, RSI, dan BB which are used to find out recommendations for stocks to beinvested. Based on the multi agent method, with a population of shares listed inthe LQ-45 index in the period 2019 tp 2021, and sample selection using thepurposive sampling by obtaining 38 samples of stocks with secondary dataobtained from stocks that consistently always exist in the LQ-45 index in the studyperiod totaling 12 samples. The results of the study indicate that there are 3 stocksthat have good portpolios and are also not good for investment. The 3 shares,namely BTPS, BBTN have recommended shares for sale. While ADRO has goodstock recommendations to buy and can be proven by opening tha profitsapplication so that the final results made are real and can be proven.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"43 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77308237","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CUSTOMER LOYALTY TO SHARIA BANKING","authors":"Muhammad Dwi Aprinandhi","doi":"10.35129/ajar.v6i01.394","DOIUrl":"https://doi.org/10.35129/ajar.v6i01.394","url":null,"abstract":"Islamic banking operates according to Islamic principles, does not charge interest in each of its activities, and applies profit sharing. This study aims to find out how consumer loyalty toward Islamic banking. This study uses a literature review research method to conclude customer loyalty toward Islamic banking. This study found that generally, consumer loyalty toward Islamic banking is due to Islamic banking being affiliated with religion, informative marketing campaigns carried out by banks, banking brands, and reputations that have emotional ties with consumers, and trust in products and services offered by banks, as well the unique characteristics based on sharia law, not because of the rate of return provided by Islamic banking. This study also shows that the implementation of CSR influences customer loyalty in Islamic banking carried out by banks and becomes the basis for recommending Islamic banking to others.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"40 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74208071","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE EFFECT OF PRESSURE AND OPPORTUNITY IN DETECTING FINANCIAL STATEMENT FRAUDS IN CONSUMER GOODS INDUSTRY COMPANIES","authors":"Muchriana Muchran, Fani Irawati, Linda Arisanti Razak","doi":"10.35129/ajar.v6i01.398","DOIUrl":"https://doi.org/10.35129/ajar.v6i01.398","url":null,"abstract":"This study aims to determine the effect of pressure and opportunity in detecting fraud in the financial statements of companies in the consumer goods industry sector which are listed on the Indonesia Stock Exchange. This study uses quantitative data obtained from annual reports of companies that have been audited during the study period. The population of this study is the consumer goods industry with a population of 63 companies, using a porposive sampling technique, the number of companies that meet the sample criteria is 22 companies. The analysis technique used is multiple linear regression technique using the Common Model Effect (CEM) approach to panel data. The results of this study found that Financial Stability, Financial Target and Ineffective Monitoring had a positive and significant effect on the detection of fraud in the financial statements of companies in the consumer goods industry sector which were listed on the Indonesia Stock Exchange. Whereas External Pressure has a negative and insignificant effect on the detection of fraud in the financial statements of companies in the consumer goods industry sector that are listed on the Indonesia Stock Exchange.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"29 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87125298","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FACTORS AFFECTING THE EFFICIENCY OF FINANCIAL PERFORMANCE BASED ON BPK AUDIT RESULTS","authors":"Syarifahku Sayang, Kadir Kadir, N. W. Respati","doi":"10.35129/ajar.v6i01.397","DOIUrl":"https://doi.org/10.35129/ajar.v6i01.397","url":null,"abstract":"The purpose of this research is to analyze and obtain empirical evidence regarding the factors that influence the Efficiency of Financial Performance based on the results of BPK audits. BPK Audit Results consist of Audit Opinion, Audit Findings, Follow-Up of Audit Results, and Timely Submission of Regional Government Financial Reports. The data used in this study is secondary data obtained from the inspection report. The population in this study were all provinces in Indonesia during the 2016-2018 research period. Based on existing criteria, the number of samples used is 23 provinces. The data were tested using multiple linear regression. The results of the study show that only follow-up audit results have a positive effect on the efficiency of financial performance. This indicates that the government which can follow up on findings in the previous period will have efficient financial performance in the future. Meanwhile, audit opinion, audit findings and timely submission of LKPD do not influence the efficiency of financial performance.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"1 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"82243002","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CORPORATE SOCIAL RESPONSIBILITY (CSR) DAN REALITA SOSIAL IMPLEMENTANSINYA","authors":"Tenriwaru Tenriwaru, A. Amiruddin","doi":"10.35129/ajar.v6i01.399","DOIUrl":"https://doi.org/10.35129/ajar.v6i01.399","url":null,"abstract":"The science of accounting that is currently practiced goes hand in hand with the understanding of capitalism which is only oriented towards material profit, has contributed to destroying the balance of life by excessively stimulating the development of human economic potential which does not contribute to increasing their prosperity but instead makes them experience a decline in social conditions. The principle of capitalism run by accounting science has proven to exploit nature and damage the ecological balance \u0000It has become a logical causation if then the company must take responsibility for all direct and indirect consequences of the company's operations. The company must make donations to those who are sick as a result of being affected by the company's operations; the company must think deeply about how to reduce it so that the negative impact caused by the company's operations is minimized; Companies must also think about how to restore the world's ecological imbalances caused by company operations to their original state. \u0000Bourdieu's epistemology is used to analyze how the relationship between structures and agents work together in carrying out social responsibility (CSR) and its implementation which is still capitalistically oriented.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"50 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78261521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"THE EFFECT OF INTELLECTUAL CAPITAL ON SUSTAINABLE GROWTH MODERATED BY THE GREEN INNOVATION STRATEGY","authors":"M. Kawilarang, F. E. Daromes, Paulus Tangke","doi":"10.35129/ajar.v6i01.365","DOIUrl":"https://doi.org/10.35129/ajar.v6i01.365","url":null,"abstract":"This research investigates the effect of intellectual capital on sustainable growth and investigates the moderating role of green innovation strategy in the relationship between intellectual capital and sustainable growth. This research collected 20 companies based on purposive sampling of all non-financial companies on the Indonesia Stock Exchange (IDX) period 2017-2020. The results show that intellectual capital has a negative and significant effect on sustainable growth. The findings also show that green innovation strategy is able to moderate the relationship between intellectual capital and sustainable growth. This research recommends positive values ​​in the green innovation strategy to control intellectual capital in order not to threaten the company's sustainability.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"4 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81821085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Psychological flexibility as a moderator of the relationship between HIV-related stigma and resilience among HIV/AIDS patients.","authors":"Chinenye Joseph Aliche,&nbsp;Chuka Mike Ifeagwazi,&nbsp;Chisom Christopher Ozor","doi":"10.2989/16085906.2022.2138473","DOIUrl":"https://doi.org/10.2989/16085906.2022.2138473","url":null,"abstract":"<p><p>HIV-related stigmatisation is common in many parts of the world and is experienced by all categories of people living with HIV and AIDS (PLWHA). Although the negative consequences of HIV-related stigmatisation on the resilience of PLWHA is well documented, little is known about the plausible role of certain personal characteristics in moderating the stigma-resilience relationship. In addition to investigating the direct association of HIV-related stigma (personalised stigma, disclosure concern, concern about public attitude and negative self-image) with resilience, the present study examined whether psychological flexibility (PF) moderates the HIV-related stigmaresilience relationship among PLWHA. Participants included 280 PLWHA (<i>M</i> = 39.48; SD = 9.03) selected from Sacred Heart Catholic Hospital (SHCH), Obudu, Cross River State, Nigeria. Participants completed relevant self-report measures. Results showed that patients reported moderately high levels of resilience (<i>M</i> = 59.13; SD = 13.98). Hierarchical multiple regression analysis showed that HIV-related stigma (personalised stigma, disclosure concern and concern about public attitudes) were not significantly associated with resilience (<i>p</i> = 0.230; <i>p</i> = 0.747; <i>p</i> = 0.528). HIV-related negative self-image and PF were independently and significantly associated with resilience (<i>p</i> = 0.024; <i>p</i> = 0.000). Results of moderation hypothesis revealed that PF did not moderate the relationship between HIV-related disclosure concern and resilience (<i>p</i> = 0.903), and between HIV-related concern about public attitudes and resilience (<i>p</i> = 0.905), but PF moderated the relationship of HIV-related personalised stigma and resilience (<i>p</i> = 0.023), and the relationship of HIV-related negative self-image and resilience (<i>p</i> = 0.004). Therefore, interventions to promote resilience abilities in PLWHA should consider facilitating patients' psychological flexibility skills as it is critical in decreasing the hazardous effect of HIV-related stigma on the patients.</p>","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"21 4","pages":"345-353"},"PeriodicalIF":1.2,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"10414284","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Exploring preferences of market traders on the type and delivery methods of HIV services in Lilongwe, Malawi.","authors":"James Jere,&nbsp;Alinane Linda Nyondo-Mipando","doi":"10.2989/16085906.2022.2145490","DOIUrl":"https://doi.org/10.2989/16085906.2022.2145490","url":null,"abstract":"<p><p><i>Background</i>: Reaching all people with HIV services, including traders in the informal economy, is critical to meeting UNAIDS' 95-95-95 goals. However, traders prioritise their business over attendance at health facilities. This limits their access to health services. This study explores market traders' preferences for the potential type and delivery methods of HIV services at Lilongwe Central market.<i>Method</i>: The study used an exploratory qualitative study design in Lilongwe, Malawi. Sixteen in-depth interviews were conducted among traders at Lilongwe Central Market between June and September 2022. In the same period, we also conducted four key informant interviews involving three officers responsible for HIV services at the district and council levels, and the market chairman.<i>Results</i>: HIV services preferred by market traders include HIV testing, antiretroviral therapy, condom dispensation, voluntary medical male circumcision and HIV awareness campaigns. These services should be offered daily or when the market is less crowded, and they could be delivered in the market. These services can be provided by both lay and health workers, depending on traders' preferences, and must be integrated with other health services to mitigate unintended HIV status disclosure concerns.<i>Conclusion</i>: The achievement of UNAIDS' 95-95-95 goals by 2030 requires that HIV services should be available to all those who require them at times and locations that are convenient for them, through providers they have chosen either as integrated or standalone, depending on the target group perception of the role of these two models in mitigating stigma. This will necessitate the development of new approaches targeting underserved groups, such as traders in markets.</p>","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"21 4","pages":"373-384"},"PeriodicalIF":1.2,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"10474257","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Estimating the cost and efficiency gain of rolling out a multi-month dispensing programme for antiretroviral treatment in Tanzania.","authors":"George Ruhago,&nbsp;Steven Forsythe,&nbsp;Roland Van de Ven,&nbsp;Louis Apicella","doi":"10.2989/16085906.2022.2133619","DOIUrl":"https://doi.org/10.2989/16085906.2022.2133619","url":null,"abstract":"<p><p><i>Background:</i> Globally, efforts to curtail the HIV pandemic are growing. The Joint United Nations Programme on HIV and AIDS (UNAIDS) and partners set the 95-95-95 targets to be achieved by 2025. Tanzania's ongoing transition from single-month ARV to longer multi-month dispensing (MMD) involves significant planning and shifts in existing resources, including health commodities, clinical staff and storage space. This study aimed at evaluating the costs and efficiency gains of rolling out MMD compared to the prior monthly dispending (MD) standard of care before the new guidelines.<i>Methods:</i> The analysis employed a health provider perspective utilising prior costing data collected to estimate cost of treatment for HIV/AIDS, including salaries, laboratory costs, antiretroviral drugs, other supplies and overhead costs. The projections were run from 2018 to 2030 using the Spectrum package for Tanzania.<i>Results:</i> Our model estimated that total treatment cost without MMD (including salaries, laboratory costs, antiretroviral drugs, other supplies, and overhead costs) is estimated to rise from USD 189 million in 2018 to USD 244 million in 2030. The introduction of a six-month MMD would lead to the total annual facility-based treatment costs being reduced to USD 205 million in 2030. When comparing MD to a six-month MMD, the total savings over the 13-year period would be USD 425 million. The introduction of six-month MMD for stable patients would reduce the average cost from USD 180 to USD 156 per patient per year if stable patients were only required to make six-monthly visit.<i>Conclusions:</i> The introduction of differentiated service delivery models (DSDMs) and MMD is already contributing to significant cost savings for Tanzania and will continue to do so as the country puts more stable patients on MMD. The potential gains from MMD implantation could further be harnessed if retention of treatment and viral suppression monitoring are prioritised.</p>","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"21 4","pages":"385-390"},"PeriodicalIF":1.2,"publicationDate":"2022-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"10474254","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}