Ajar-African Journal of Aids Research最新文献

{"title":"THE EFFECT OF NET PROFIT, ACCOUNT PAYABLE, CASH TURNOVER AND INVENTORY TURNOVER ON OPERATIONAL CASH FLOW IN PT. MULIA","authors":"Henny Permata Sari, Sunarji Harahap, Elidawati Elidawati, T. Goh","doi":"10.35129/ajar.v5i02.343","DOIUrl":"https://doi.org/10.35129/ajar.v5i02.343","url":null,"abstract":"The company's financial statements are the final result of accounting activities (accounting cycle) that reflect the financial condition and results of the company's financial operations. are outside (external) the company. Therefore, financial statements can be used as a tool to communicate with the parties with the company's financial data (The dan Sugiono, 2015). Users of financial information include: investors, employees, creditors, suppliers, governments and the general public. The company's published financial statements are an important source of information for investors and creditors to be able to analyze the work of management in making profits and cash flows in the future (Simangunsong, et al, 2018). Users of financial statements such as investors and creditors are more interested in what will happen in the future. The company's performance parameters of concern are the components of cash flow and profit. The cash flow statement is one type of financial statement that has the entity's ability to generate cash flows in the future, the cash flow statement can be used as a tool to predict the company's future cash flows. \u0000Analysis of research data used in this study is multiple linear regression analysis model. Primary data were collected and obtained through observational interviews, documentation studies and literature studies, while secondary data were obtained from literature related to the research topic. The financial statements used as the object of research. \u0000The results showed that Net Profit had no effect on the Operating Cash Flow of PT. Mulia, Accounts Payable has a significant effect on the Operational Cash Flow of PT. Mulia, Cash Turnover has a significant effect on the Operational Cash Flow of PT. Mulia, Inventory Turnover has no effect on the Operational Cash Flow of PT. Mulia Mulia Abadi and Net Profit, Accounts Payable, Cash Turnover and Inventory Turnover have a significant effect on the Operational Cash Flow of PT. Mulia.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"87 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75778566","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":"IMPLEMENTATION MODEL OF CORPORATE SOCIAL RESPONSIBILITY IN INCREASING SOCIAL CAPITAL ON PT JEMARI KARYA MANDIRI","authors":"Halim Usman, S. Sumarno, A. Ap","doi":"10.35129/ajar.v5i02.347","DOIUrl":"https://doi.org/10.35129/ajar.v5i02.347","url":null,"abstract":"Social capital is a set of informal values ​​or norms that are shared among members of a community group that are interrelated. A good measurement of social capital is when there is an agreement between the two parties, both the vision and goals of the organization have in common. Corporate Social Responsibility can be implemented through alternative models that can increase the social capital of the community, both from the economic, social, and cultural aspects in a sustainable manner. The purpose of this research is to determine the relationship between CSR implementation and increasing social capital of the community around the PT Jemari Karya Mandiri mine, as well as to find out the CSR implementation model of PT JKM in increasing the social capital of the community around the mine. The results of the study indicate that the implementation of the CSR model carried out by PT JKM is categorized as social capital because of one of the company's successes in business sustainability. Business sustainability can be seen from the organization's internal and external parties. The implementation of CSR which is categorized as social capital is when the company can convince the community that with the establishment of the company it can contribute to the community. A good measurement of social capital is when there is an agreement between the two parties, both the vision and goals of the organization have in common.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"39 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78364455","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":"ANALYSIS OF OPTIMAL PORTFOLIO FORMATION USING SINGLE INDEX MODEL ON STOCKS INCLUDED IN THE LQ 45 MARKET INDEX ON THE INDONESIA STOCK EXCHANGE","authors":"E. Febrianti, Muchriana Muchran, Asri Jaya","doi":"10.35129/ajar.v5i02.345","DOIUrl":"https://doi.org/10.35129/ajar.v5i02.345","url":null,"abstract":"This study aims to determine the optimal stock portfolio using a single index model that is included in the LQ 45 index in the 2017 - 2021 period using the Single Index Model method. This study also aims to calculate the amount of return that will be generated when forming an optimal stock portfolio. The sample used in this study consisted of 28 fixed stocks that were included in the LQ 45 index between 2017 and 2021. The type of research used was descriptive quantitative. The data used in this research is quantitative data. The data used in this research is secondary data. Data analysis was performed using a single index model and calculations were performed using Microsoft Excel program. The data collection method used in this study uses documentation techniques. The results of this study indicate that: There are eight stocks included in the optimal stock portfolio based on the Single Index Model method, namely ADRO, BBRI, EXCL, ICBP, PGAS, PTPP, UNVR, WIKA. The ratio of funds worth investing in these stocks is ADRO 8%, BBRI 32%, EXCL 10%, ICBP 13%, PGAS 30%, PTPP 67%, UNVR 59%, WIKA 7%.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"25 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84618666","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 FINANCIAL LITERACY AND FINANCIAL ATTITUDE ON THE USE OF DIGITAL WALLETS AMONG STUDENTS IN SURAKARTA CITY","authors":"Brian Sutatama Kusumapradana, S. Aisyah","doi":"10.35129/ajar.v5i02.346","DOIUrl":"https://doi.org/10.35129/ajar.v5i02.346","url":null,"abstract":"This research aims to determine the effect of financial literacy and financial attitude on the use of digital wallets among students in Surakarta City. This research is a quantitative research using primary data. Sampling was obtained by non-probability sampling method with purposive sampling technique. The sample used in this research was 100 students in the city of Surakarta. Research data obtained from the collection of questionnaires. The data analysis technique used in this research is multiple linear regression analysis. The results showed that (1) Financial Literacy and Financial Attitude had a positive effect on the Use of Digital Wallets among students, and (2) Financial Literacy and Financial Attitude together had a positive effect on the Use of Digital Wallets among students in Surakarta.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"95 14 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90221349","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 IDENTIFICATION OF INCOME CONTINGENT TRANSACTION IN LOCAL GOVERNMENT ENTITIES","authors":"Yusram Yusram, Fransiskus Randa, Sherly E Tanamal","doi":"10.35129/ajar.v5i02.338","DOIUrl":"https://doi.org/10.35129/ajar.v5i02.338","url":null,"abstract":"This study is intended to identify contingent income transactions in local government entities. The research was conducted using qualitative methods through in-depth interviews and field observations. The key informants in this study were BPKAD staff in East Luwuk district. The results show that the local government revenue account indicated as a contingent transaction is due to a formal engagement through a contract or engagement. Recognition of revenue that is tied to the contact requires that new revenue be recognized if the engagement is fulfilled, but if it is not fulfilled, it cannot be recognized as revenue. The income transactions in question are; Road Lighting Tax Revenues, Land and Building Rights Acquisition Tax Revenues, Non-Rock Minerals Tax, Retribution Revenues, Other Legitimate Revenues include sales of official vehicles, late fees, receipt of health insurance), income Central transfer of funds for Special Allocations and Other Legislative income under regional grant agreements. The results of the identification are expected to be the basis of prudence for the management of regional assets transactions in recognizing income transactions in order to avoid future uncertainties which result in the resulting financial statements knowing the element of uncertainty","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"21 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-08-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76316880","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":"FRAUD PENTAGON AND POTENTIAL BANKRUPTCY AT PROPERTY & REAL ESTATE COMPANY","authors":"Justin Axel Irawan, Weli Weli","doi":"10.35129/ajar.v5i02.341","DOIUrl":"https://doi.org/10.35129/ajar.v5i02.341","url":null,"abstract":"The purpose of this study is to analyze the effect of indicators on pentagon fraud on potential bankruptcy in property & real estate companies for the 2018 - 2020 reporting year. Pentagon fraud consists of indicators of pressure, rationalization, capability, arrogance, and opportunity while potential bankruptcy uses the Zmijewski model. Data was collected using content analysis methods from financial reports and annual reports obtained from the official website of the Indonesia Stock Exchange (IDX) and the company's official website. The method of data analysis was carried out using regression analysis with the help of SPSS software. The results of the analysis of 129 company report data show that only one indicator of the fraud pentagon has an effect on the potential for bankruptcy, namely pressure. There is no empirical support for other indicators, namely Rationalization, Capability, Arrogance and Opportunity for potential bankruptcy. This study provides a theoretical contribution to the study of the fraud pentagon and the potential for bankruptcy. A better understanding of indicators of fraud enables companies to prevent potential bankruptcy.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"51 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2022-08-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85768887","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 sexual and reproductive health needs of school-going young people in the context of COVID-19 in rural KwaZulu-Natal, South Africa.","authors":"Natsayi Chimbindi, Ursula Ngema, Nothando Ngwenya, Andrew Gibbs, Candice Groenewald, Guy Harling, Nondumiso Mthiyane, Busisiwe Nkosi, Janet Seeley, Maryam Shahmanesh","doi":"10.2989/16085906.2022.2095921","DOIUrl":"10.2989/16085906.2022.2095921","url":null,"abstract":"<p><p><i>Background</i>: The impact of school closures due to COVID-19 raised widespread concerns about children's health and well-being. We examine the impact on the sexual health needs of learners in the context of COVID-19 related lockdowns in rural KwaZulu-Natal, South Africa.<i>Methods</i>: In july-November 2020 and August-November 2021 we conducted 24 in-depth interviews and 8 group discussions with teachers and learners from 4 schools, community members and key education stakeholders. All interviews were conducted by telephone. We used a thematic analysis approach and Nvivo 12 software to manage the data.<i>Results</i>: Four main themes related to the COVID-19 pandemic emerged from the data: the sexual and reproductive health (SRH) of learners in the lead-up to the pandemic; the impact of COVID-19 on learners' SRH and wellbeing; the opportunities schools provided to support sexual well-being of learners during the pandemic; and the role of schools in supporting SRH for learners during the pandemic. Learners and stakeholders reported that the SRH of young people was affected by alcohol misuse, poor SRH knowledge and few pathways to link learners with services. Stakeholders working with schools reported that a lack of access to biomedical interventions (e.g., contraception) increased learner pregnancies. Gender-based violence in learners' households was reported to have increased during the COVID-19 pandemic related to loss of income. School closures disrupted the provision of a safe space to provide SRH and HIV-education through Life Orientation lessons and school nurse talks. This loss of a safe space also left learners vulnerable to sexual and physical violence. However, once schools re-opened, daily COVID-19 screening in schools provided the opportunity to identify and support vulnerable children who had other social needs (food and uniforms).Conclusion: The COVID-19 pandemic may have increased SRH needs and vulnerability of school-going children in a high HIV-burden rural setting. School shutdowns reduced the opportunity for schools to provide a vital safe space and information to enhance SRH for adolescents. Schools play a vital health promotion and social protection role.</p>","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"21 2","pages":"162-170"},"PeriodicalIF":1.2,"publicationDate":"2022-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10710956/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"10835949","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Uptake of HIV testing among aging adults in Agincourt, South Africa: perception of community, social network, and individual characteristics.","authors":"Ami R Moore,&nbsp;Anh Ta,&nbsp;Megan Lawson,&nbsp;Foster Amey","doi":"10.2989/16085906.2022.2034656","DOIUrl":"https://doi.org/10.2989/16085906.2022.2034656","url":null,"abstract":"<p><p>This cross-sectional study examined the impact of perception of community, social network and individual variables on the likelihood of voluntary HIV testing of people 40 years and older living in Agincourt, South Africa. The data came from <i>Health and Aging in Africa: A Longitudinal Study of an INDEPTH Community in SA (HAALSI) Cohort from Agincourt.</i> We applied three logistic regression models. Results showed that voluntary uptake of HIV testing was significantly associated with two network factors, namely friendships within the network and frequency of fighting in the network. At the community level, attachment to place was significantly associated with voluntary testing, while at the individual level, education, sexual behaviour, employment and age were significantly associated with the voluntary uptake of HIV testing. The implications of these findings are that age-appropriate interventions must be devised to sensitise older people in Agincourt about HIV risks. Also, leadership at the community level and in social networks must encourage members to consider voluntary testing for their own and community interests.</p>","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"21 1","pages":"23-31"},"PeriodicalIF":1.2,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9298481/pdf/nihms-1803783.pdf","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"10819856","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"\"I prefer to take pills when I plan to have sex\": Perceptions of on-demand versus daily oral pre-exposure prophylaxis among adolescents in Kampala, Uganda.","authors":"Rachel Kawuma, Zam Nabalwanyi, Janet Seeley, Yunia Mayanja","doi":"10.2989/16085906.2022.2039727","DOIUrl":"10.2989/16085906.2022.2039727","url":null,"abstract":"<p><p>There is limited information about the use of on-demand and daily pre-exposure prophylaxis (PrEP) among adolescents and young people (AYP) in sub-Saharan Africa. We explored perceptions of both regimens among 14- to 19-year-olds perceived to be at high risk of HIV infection in Kampala, Uganda, using qualitative data collection methods. Data were analysed by theme and interpreted based on constructs from the framework of acceptability. Although there were no noticeable gender differences in preferences for a particular regimen, acceptability of PrEP depended on individual AYP sexual behaviour at the time of the study. Those who perceived themselves to be at increased risk of acquiring HIV preferred using daily PrEP, citing the consistency that comes from taking a pill daily and which they considered to be efficacious and safe. AYP who had less frequent sex preferred on-demand PrEP because it would enable them to \"plan for sex\". However, both groups perceived taking daily PrEP to be a burden, which was an impediment to acceptance of this form of PrEP. AYP anticipated that daily pill taking would be very stressful, requiring a lot of effort and would interrupt their daily routine. Therefore, while both on-demand and daily PrEP were acceptable and beneficial to these AYP, preferences for either regimen depended on self-perceived risk. Thus, oral PrEP use should be tailored to end-user preferences and risk profiles.</p>","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"21 1","pages":"8-14"},"PeriodicalIF":1.1,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7612640/pdf/","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"9148734","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"医学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"OA","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The potential effect of pre-exposure prophylaxis (PrEP) roll-out on sexual-risk behaviour among adolescents and young people in East and southern Africa.","authors":"Andrew Sentoogo Ssemata,&nbsp;Richard Muhumuza,&nbsp;Lynda Stranix-Chibanda,&nbsp;Teacler Nematadzira,&nbsp;Nadia Ahmed,&nbsp;Stefanie Hornschuh,&nbsp;Janan Janine Dietrich,&nbsp;Gugulethu Tshabalala,&nbsp;Millicent Atujuna,&nbsp;Denis Ndekezi,&nbsp;Phiona Nalubega,&nbsp;Esther Awino,&nbsp;Helen A Weiss,&nbsp;Julie Fox,&nbsp;Janet Seeley","doi":"10.2989/16085906.2022.2032218","DOIUrl":"https://doi.org/10.2989/16085906.2022.2032218","url":null,"abstract":"<p><p>Pre-exposure prophylaxis (PrEP) is an HIV-prevention strategy recommended for those at high-risk of infection, including adolescents and young people (AYP). We explored how PrEP roll-out could influence sexual risk behaviour among AYP in East and southern Africa. Twenty-four group discussions and 60 in-depth interviews were conducted with AYP between 13 and 24 years old, recruited from community settings in Uganda, Zimbabwe and South Africa, from September 2018 to January 2019. Participants perceived that PrEP availability could change sexual behaviour among AYP, influencing: (1) condom use (increased preference for condomless sex, reduced need and decrease in use of condoms, relief from condom use discomfort, consistent condom use to curb sexually transmitted infections and pregnancies); (2) sexual activities (increase in sexual partners and sexual encounters, early sexual debut, sexual experimentation and peace of mind during risky sex, sexual violence and perversion); (3) HIV risk perception (neglect of other HIV prevention strategies, unknown sexual partner HIV status, adoption of PrEP). PrEP initiation may be associated with increased interest in sexual activities and risky sexual behaviour among AYP. PrEP should be included as part of a combination package of HIV prevention strategies for AYP with methods to prevent other sexually transmitted infections and unwanted pregnancies.</p>","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"21 1","pages":"1-7"},"PeriodicalIF":1.2,"publicationDate":"2022-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"9144144","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}