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This paper examines the impact of strategic sub-components of the Global Competitiveness Index (GCI) on the Logistics Performance Index (LPI), positing a correlation between the LPI and selected GCI factors, specifically within the infrastructure domain—namely, the indicators of Road Quality, Rail Service Efficiency, Port Efficiency, Air Transport Efficiency, and Electrification. The objective is to identify which indicators within the infrastructure sector most significantly affect the Logistics Performance Index. In this study, the LPI is the dependent variable, while the five previously mentioned competitiveness indicators act as independent variables. Top of Form A panel data regression analysis was employed to evaluate how these independent variables influence the dependent variable. The data for this study were derived from the World Bank, specifically the LPI of the World Bank and the World Economic Forum, covering countries in the ASEAN region from 2012 to 2020. The findings indicate that, among the five indicators, Port Efficiency significantly impacts the Logistics Performance Index in the ASEAN region. Furthermore, both Air Transportation Efficiency and Electrification significantly influence the Logistics Performance Index. Conversely, Road Quality and Rail Service Efficiency do not significantly affect the Logistics Performance Index in the ASEAN region.

This paper presents a Literature review of environmental, social, and governance by browsing several articles that researching the Environmental, Social and Governance (ESG). This paper reviews 25 papers published between 2021 and 2022. The stakeholder theory is widely used in research from previous studies on ESG. The 25 papers were published at the Q1 level from Scimagojr. Most studies conducted their studies by using quantitative methods that mostly used primary data, especially from the Stock Exchange. However, some studies used the qualitative methods. The dominant discussion in these articles is ESG disclosure and also ESG performance. Therefore, future research suggests focusing on topics regarding ESG disclosure or ESG Performance. The next suggestion related to the methods used for future research is a qualitative method, for example, by conducting case studies and direct interviews with sources. The final suggestion for future research that is beneficial to all stakeholders

Background: Creating a treatment plan (TP) through shared decision-making (SDM) with healthcare professionals is of paramount importance for patients with multimorbidity (MM). This study aims to estimate the prevalence of SDM and TP in patients with MM and study the association between SDM/TP with patients' confidence to manage their diseases and hospitalization within the previous 1 year.Method: This cross-sectional study used an internationally recognized survey. A total of 1032 patients aged 60 or above with MM were recruited from a specialist outpatient clinic, general outpatient clinic (GOPC) and a geriatric day hospital. The proportion of patients reported to have SDM and TP was estimated. Associations between the presence of SDM/TP and patients' demographic data, the confidence level to manage their illnesses and hospitalization in previous 1 year were then studied using logistic regression.Results: The prevalence of SDM and TP was 35.8% and 82.1%, respectively. The presence of TP was associated with receiving healthcare from the same doctor or in the same facilities and being recruited from GOPC. The presence of SDM (OR = 1.352, P = .089) and TP (OR = 2.384, P < .001) was associated with enhanced confidence in dealing with diseases.Conclusion: Most people with MM had TP in Hong Kong, but fewer patients had SDM.Practice Implications: Ways to promote SDM in HK are needed. [ABSTRACT FROM AUTHOR]

Islamic banks in Indonesia must implement good corporate governance and adhere to the principles of corporate social responsibility to have good financial performance and gain customers' trust. This study aims to determine the impact of Islamic Corporate Governance (ICG) and Islamic Corporate Social Responsibility (ICSR) on financial performance based on the Islamic Performance Index of Indonesian Islamic Banks from 2015-2019. The study population included Islamic commercial banks registered with the Financial Services Authority (OJK) from 2015-2019. The sample size was determined by targeted sampling to obtain 9 Islamic banks. This study used a descriptive quantitative approach. The descriptive analysis aims to demonstrate that the ICG, ICSR and financial performance data are relevant and valid concerning the development of the Islamic banking industry from 2015-2019. Quantitative analysis to justify the proposed hypothesis uses the multiple linear regression method. The results show that (1) Islamic corporate governance (ICG) has a positive and significant impact on the financial performance of Indonesian Islamic banks; (2) Islamic Corporate Social Responsibility (ICSR) has a positive and significant impact on the financial performance of Indonesian Islamic Banks. Implementing the principles of good corporate governance, including transparency and openness, following sharia principles helps to increase the financial performance of Islamic banks in Indonesia. Sharia theory of corporations suggests that social responsibility is a form of human accountability to God. The primary goal of disclosing information to corporate stakeholders can minimize information asymmetries about the extent to which an institution is fulfilling its obligations to all stakeholders.

The purpose of this study is to analyze the influence of digital marketing, word of mouth, and service quality on purchasing decisions through a quantitative questionnaire using an accidental sampling method. The research is designed to find out the relationship between the influence of digital marketing, word of mouth and service quality on consumer purchasing decisions using a quantitative approach method. The variables in this study consist of independent variables and dependent variables. The variables studied include digital marketing, word of mouth, service quality and consumer purchasing decisions. The research was conducted at food SMEs in Jakarta, Indonesia. Sources of data in this study were primary data including consumer responses to digital marketing, word of mouth, service quality and purchasing decisions obtained from the results of distributing online questionnaires. The sample size used in this study was 680 people. The data collection method used in this study was an online questionnaire distributed by social media. The data were analyzed using SPSS software and structural equation modeling (SEM) with SmartPLS software tools. The results of this study indicate that the higher the digital marketing, word of mouth, and service quality, the higher the purchasing decision. SMEs must further optimize the use of digital marketing in marketing their companies such as uploading interesting content on one of the existing social media. From a word-of-mouth point of view, companies must promote more to their closest circle of benefits what they get from using SEMs products. Service quality must continue to provide excellent service to consumers or customers so that these consumers feel comfortable and satisfied.

Based on information from financial reports, it is possible to assess how effectively officials spend financial resources to achieve the strategic goals of village development. This study aims to analyze the effect of village financial system application on the village's financial report accountability with human resources competence as a moderating variable. The sample of this study is 115 respondents from 21 villages, namely representatives of village authorities in Bayung Lenchir District, Musi Banyuasin Regency, South Sumatra Province. This study used primary and secondary data. Primary data were obtained directly from the sampled respondents. Data was collected by filling out a questionnaire containing a list of structured questions addressed to respondents. The secondary data was obtained from books and scientific journals on the topic of the study. The analytical methods used include validity test, reliability test, classical assumption test including normality test and heteroscedasticity test, hypothesis test using simple regression method and coefficient of determination. According to the results of the study, it was found that the village financial system application and the competence of human resources have a significant positive effect on the accountability of the village financial report. At the same time, the competence of human resources as a moderating variable increases the influence of the village financial system application on the accountability of the village financial report. Thus, improving the competence of human resources involved in management is a significant factor in optimizing the use of the rural financial system to increase the accountability of rural financial reports.

In Indonesia, as in other countries, according to the requirements of the tax authorities, there is a need for reconciliation to match accounting profit and fiscal profit. Some rules are allowed in accounting standards but not in taxation. In reducing losses, the company must provide evidence of transparent financial statements that prioritize conservatism. Accounting conservatism is a set of bookkeeping guidelines that call for a high degree of verification before a company can make a legal claim to any profit. The general concept is to factor in the worst-case scenario of a firm’s financial future. The authors of this study attempt to assess the level of accounting conservatism based on several factors, namely through tax incentives, political costs, litigation risk, and equity valuation The purpose of this study is the analysis of the impact of tax incentives, political costs, litigation risk, and equity valuation on accounting conservatism. The secondary data used in this study are financial reports and annual reports published on the Indonesia Stock Exchange (IDX, www.idx.co.id) for 2015-2020. The sample of this study is manufacturing companies listed on the Indonesia Stock Exchange. Based on the criteria that have been determined using the purposive sampling method, there are 23 manufacturing companies. The results show that tax incentives and equity valuation have a positive and significant effect on accounting conservatism in manufacturing sector companies in Indonesia. Instead, factors such as political costs and litigation risk negatively affect accounting conservatism.

This study aims to reveal the role of school principals in inclusive education policies at the elementary school level. This research method uses a descriptive method with a qualitative approach. The subjects of this study were principals, teachers, and guardians of students at SDN 20 Mataram. Data collection techniques in this study used interviews, observation, and documentation. Meanwhile, the data analysis technique used descriptive qualitative analysis. The results of this study are the principal's role by making changes and making policies that support the implementation of inclusive education in planning, process, and evaluation. The supporting and inhibiting factors of the principal's policy on inclusive education include the positive attitude of accepting students with special needs from the principal, teachers, and education staff without any difference. Second, there is additional funding provided by the government. Third, flexible school curriculum. Fourth, there are supporting facilities and infrastructure as well as learning resources. Fifth, the location of the school adjacent to the SLB. In contrast, the inhibiting factor is the absence of a special assistant teacher at SDN 20 Mataram.

This study aims to examine the effect of Good Corporate Governance, CEO ethnicity, and Audit Fees in Manufacturing Companies listed on Indonesia Stock Exchange within the period of 2014-2018. The independent variable used in this study is Good Corporate Governance, which is represented by the variable of the Independent Commissioner, Audit Committee, Managerial Ownership, Institutional Ownership and CEO Ethnicity, while the dependent variable used is Audit Fee. This quantitative research employed the descriptive research method. The population in this study included manufacturing companies listed on the Indonesia Stock Exchange (IDX). The sampling technique used in this research is purposive sampling with certain criteria and 220 data were obtained from observations within the period of 2014-2018. The data were analyzed using multiple regression analysis with Statistical Package for the Social Sciences (SPSS) software by performing calculations and descriptive statistical tests, classical assumption tests, partial tests and determination coefficient tests.The results of this study indicate that Independent Commisioner, Audit Committee, Managerial Ownership, and CEO Ethnicity have a significantly positive impact on Audit Fees.

Regional Development Banks (BPD in Indonesian) are a type of bank in Indonesia that is established by the local provincial government. Its purpose is to boost regional development and provide initial capital to the province that private banks would not risk giving, as well as giving basic financial services for the general provincial population. RDBs support not only the economic growth in their respective regions but also Indonesia's macroeconomic growth. The purpose of this study is to provide empirical evidence on the impact of the bank soundness rate, inflation and Indonesian Bank rate (BI Rate) on the profit growth of Regional Development Banks. In this study, the authors use data for 2014-2019. The sample of the study is represented by 26 regional development banks in Indonesia, which are registered with the Bank Indonesia and the Financial Services Authority. The authors identified five regions of Indonesia that are being analyzed: Java (including Bali), Sumatra, Kalimantan, Sulawesi and Irian Jaya (including Nusa Tenggara). The authors use for analysis the secondary data obtained from quarterly and annual financial statements of banks. Hypothesis testing was performed using multiple regression analysis, data processing was performed in the SPSS Statistics program. It was found that the components of bank soundness (Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), Non-Performing Loans (NPL), Loan to Deposit Ratio (LDR), Good Corporate Governance (GCG)), inflation and the BI Rate do not affect the profits growth of regional development banks. However, such a variable as the Operational Efficiency (known in Indonesia as BOPO) has little effect on the profits growth of regional development banks in Sumatra. For other regions, such an effect is not observed.

Leung Andrew Luk,1 Fung Kam Iris Lee,1 Chi Shan Lam,2 Hing Yu So,3 Yuk Yi Michelle Wong,3 Wai Sze Wacy Lui4 1Nethersole Institute of Continuing Holistic Health Education (NICHE), Alice Ho Miu Ling Nethersole Charity Foundation, Hong Kong; 2Department of Anesthesiology & Operating Services, AHNH &NDH, Hong Kong; 3Quality & Safety, New Territories East Cluster (Q&S, NTEC), Hong Kong; 4Oasis Center for Personal Growth & Crisis Intervention, Corporate Clinical Intervention, Corporate Clinical Psychological Services, Hospital Authority, Hong KongCorrespondence: Leung Andrew Luk Email aluk@nethersole.org.hkBackground: Studies showed that adverse events within health care settings can lead to two victims. The first victim is the patient and family and the second victim is the involved healthcare professionals. However, there is a lack of research studying the experiences of healthcare professionals encountering clinical incidents in Hong Kong. This paper reports a qualitative study in exploring the healthcare professional experiences of clinical incident, their impacts and needs.Methods: This study is the second part of the mixed research method with two studies conducted in a cluster of hospitals in Hong Kong. Study 1 was a quantitative questionnaire survey and Study 2 was a qualitative In-Depth Interview. In study 2, a semi-interview guide was used.Results: Results showed that symptoms experienced after the clinical incident were mostly from psychological, physical, then social and lastly spiritual aspects which were consistent with those found in study 1 and other studies. Using content analysis for analyzing the impacts, four themes were identified. Concerning the impacts immediately from the clinical incident, two themes emerged were 1) facing emotion distress and 2) maintaining rationality. Regarding the impacts after the clinical incident, another two themes were 3) managing further emotional distress 4) restoring personal wellness. With regard to the needs after clinical incidents, three themes emerged were 1) self-recovery; 2) senior good mentoring and 3) positive organization climate with emphasis on enhancement of training and development of a positive practice culture.Conclusion: Great impacts are found with healthcare professionals encountering clinical incidents from a holistic perspective. They need time for self-recovery with support from good supervisors, peers and a caring environment. Some recommendations based on the findings of the study are made.Keywords: clinical incident, second victim, healthcare professionals, qualitative study

Water-quality monitoring using macroinvertebrates has been developed by several countries to determine their water qualities. Meanwhile in Indonesia, water quality monitoring has not been developed to adapt to Indonesia’s natural conditions. Some researchers use the existing biotic indices such as FBI, LQI, SIGNAL, and others. Therefore, this study aims to determine the status of water quality using several biotic indices and to compare the sensitivity and feasibility of indices on monitoring activities using simple matrix and Pearson correlation test. The interpretation results of FBI, LQI, and Singscore to determine water quality on each station in Brantas, Opak, Progo, and Cileungsi Rivers were different. The Pearson’s correlations test showed that the sensitivities are different between rivers. Those results are affected by the river conditions and also the activities around the rivers which release the pollution into the river. The FBI index showed the greatest score number of sensitivities among the other indexes.

This study investigated the effect of ownership structure on environmental, social, and governance (ESG) disclosure, firm value, firm performance, and audit committees as moderating variables in the Indonesian context. The ownership structures in this study are foreign, public, state, and family ownership. This research is quantitative and uses secondary data. The sample consisted of 140 companies on the Indonesia Stock Exchange for the 2018–2020 period. This study used legitimacy, stakeholder, and agency theory. The analytical method used was partial least squares structural equation modeling. The results show that foreign and public ownership positively and significantly affect environmental, social, and governance disclosure. However, state and family ownership did not affect environmental, social, and governance disclosure. In addition, environmental, social, and governance disclosure positively impacts firm value. However, environmental, social, and governance disclosure do not affect a company’s performance. Audit committees moderate the influence of environmental, social, and governance disclosure and firm value. However, the audit committees do not moderate the effect of environmental, social, and governance disclosure and firm performance. The government should make stronger environmental, social, and government regulations that must be implemented by companies listed on the Indonesia Stock Exchange even though they are now voluntary.

This study empirically tested and analyzed the decision-making factors of UMMagelang Faculty of Economics and Business students in choosing study programs. These factors include the image of tertiary institutions, interests, joint decisions, availability of jobs, sources of public information, and Word of Mouth (WOM) on the decision making of prospective students of the Faculty of Economics and Business UMMagelang to choose study programs.The sample used in this study was an early semester student at the management and accounting study program of FEB UMMagelang. The sample of semester 2 students is because they are classified as new students and can still be measured and identified their interest in choosing study programs at FEB UMMagelang. The results showed that the WOM method influenced the decision to choose a study program. It means that many of FEB UMMagelang students are often involved in communication and talking about FEB UMMagelang. Brand image is one of the considerations of prospective students of the Faculty of Economics and Business, University of Muhammadiyah Magelang, choosing study programs at FEB UMMagelang. The joint decision to choose the bachelor program (S-1) at the Faculty of Economics and Business, University of Muhammadiyah Magelang also influenced the decision to vote. This shows that the role of parents and family influences the decision to choose study programs at the Faculty of Economics and Business, University of Muhammadiyah Magelang.

This study aims to examine empirically the phenomenon of direct, indirect, and moderating effects of the relationship between attitude, fraud prevention, whistleblowing intention and organizational ethical culture. The sample of this study consist of 236 Head of the Subdivision of Finance and the Head of the Subdivision of Planning Reporting at the Regional Asset Planning and Finance Agency in five regions throughout Southern Sumatra, namely South Sumatra, Lampung, Bengkulu, Jambi, and Bangka Belitung Islands. This study use Structural Equation Modeling with Amos version 24 to analyze the data. The results of this study show that attitude has a positive effect on fraud prevention, attitude has a positive effect on whistleblowing intention and whistleblowing intention has a positive effect on fraud prevention. The results of this study also show that whistleblowing intention partially mediate the relationship between attitudes and fraud prevention. Besides that, ethical culture of the organization can moderate the positive relationship between whistleblowing intention and fraud prevention

The study aims to examine factors impact on financial performance through sustainability reporting. The research sample is companies that received an Indonesia Sustainability Reporting Awards (ISRA) in 2016 from the financial, mining, and manufacturing sector and others. This study uses secondary data from annual report and sustainability reporting during 2012-2016. The first result shows that board size and sustainability are not significant. Second and third result shows the size and leverage have a positive impact on sustainability reporting.The last result shows that sustainability reporting has a positive and significant effect of financial performance. The contributions in this study,first, it shows the mediating effect of sustainability reporting on the relationship between these factors and financial performance. Second, this study also investigates companies that received ISRA in 2016. One limitation of this study is that it focuses on companies that received the award from ISRA in 2016. Thus, it cannot be generalised to all companies in Indonesia. Another limitation is the framework not the best framework. Several suggestions for future research. The first suggestion is to research one sector based on the Indonesia Stock Exchange. The second suggestion is to examine another variable related to factors linked to sustainability reporting. Penelitian ini bertujuan untuk menguji faktor-faktor yang berpengaruh terhadap kinerja keuangan melalui laporan keberlanjutan. Sampel penelitian adalah perusahaan yang menerima Penghargaan Laporan Keberlanjutan Indonesia (Indonesia Sustainability Reporting Awards) pada tahun 2016 dari sektor keuangan, pertambangan, dan manufaktur dan lainnya. Penelitian ini menggunakan data sekunder dari laporan tahunan dan laporan keberlanjutan selama 2012-2016. Hasil pertama menunjukkan bahwa ukuran dewan dan keberlanjutan tidak signifikan. Hasil kedua dan ketiga menunjukkan ukuran perusahaan dan leverage memiliki dampak positif, negatif dan signifikan terhadap laporan keberlanjutan. Hasil terakhir menunjukkan bahwa laporan keberlanjutan memiliki pengaruh positif dan signifikan terhadap kinerja keuangan. Kontribusi dalam penelitian ini, pertama, ini menunjukkan efek mediasi laporan keberlanjutan pada hubungan antara faktor-faktor ini dan kinerja keuangan. Kedua, penelitian ini juga menginvestigasi perusahaan yang menerima ISRA pada tahun 2016. Salah satu keterbatasan dari penelitian ini adalah hanya fokus pada perusahaan yang menerima penghargaan dari ISRA pada tahun 2016. Dengan demikian, tidak dapat digeneralisasikan ke semua perusahaan di Indonesia. Keterbatasan lain adalah kerangka pemikiran belum merupakan kerangka pemikiran yang terbaik. Beberapa saran untuk penelitian masa depan. Saran pertama adalah untuk meneliti satu sektor berdasarkan Bursa Efek Indonesia yaitu sektor pertambangan, manufaktur dan lainnya. Saran kedua adalah untuk menguji variabel lain yang terkait dengan faktor terkait dengan laporan keberlanjutan.

The International Financial Reporting Standards (IFRS) initiated by International Accounting Standard Board (IASB) are principle-based standard that require extensive disclosure of financial statements and accounting information as compared to prior standard that is the Generally Accepted Accounting Principles (GAAP) to better reflect the overall quality of company’s performance. Therefore, the IFRS convergence is expected to improve the reliability of financial reporting by limiting opportunistic managerial discretion. The conjecture is the mandatory adoption of IFRS will reduce the managerial discretionary behaviors to engage in earnings management practices, thus improving earnings quality and value relevance of accounting quality information. High quality of accounting information in terms of earnings quality and value relevance can stimulate investors’ behavior in the stock market exchange. This study utilises a sample of 110 manufacturing sector companies for the years 2009 to 2014, to include pre-IFRS (2009 to 2011) and post-IFRS period (2012 to 2014). The data is analyzed using multiple regression technique by using the pooled least square method. The results of earnings management model of the study indicate that there are significantly positive relationship between size and leverage on earnings management. Whereas, the level of gross fixed assets is found to have a significant negative effect on earnings management. While, value relevance model the result shows there are significantly positive relationship between earnings per share (EPS), book value per share (BVPS) and size. Whereas, the leverage is shows significantly negative effect to earnings management. Overall, this study provides evidence of effect of IFRS convergence on the quality of accounting information is increase in term of value relevance but decrease in term of earning management.

Aim: In this paper, suggestions are offered about the appropriate use of mixed methods in one study to research older persons with depression in Macau. Method: A mixed methods research design using both quantitative and qualitative approaches was employed to interpret the lived experiences of these older persons. The final study involved 31 older persons with depression. A range of standardised, validated scales were employed to determine eligibility to participate and to quantify a variety of psychosocial factors that may be associated with the lives of these older persons. Questions raised by these quantitative results were then reflected on through in-depth interview, that generated data collected using an open-ended interview guide to identify the life events, issues and common thinking patterns in older persons that relate to depression in Macau. Findings: These lived experiences clustered into four broad dominant categories: negative thinking, physical limitations and complaints, present living conditions and social support, and the lives they have lived. All the 31 participants appeared to interpret their ongoing experiences using powerful emotional terms. The Chinese older persons in Macau experienced depression more cognitively. Conclusions: Mixed methods can be creatively and successfully used in one study if there has been adequate consideration of vital factors. [ABSTRACT FROM AUTHOR]

The success of syariah banking in the future depend on syariah banking effectivity of risk manage. As conventional banks beside that syariah banking also will other risk. For the example credit, marker risk, liquidity and operation and than prestice risk. Syariah system is hoped can give contribution mean for of people. Syariah system also is hoped can lessen economics risk until lessen probability happen economics crisis. Now, development of the syariah banking the good enough. As alternative finance system, syariah banking have the big source when give profit to society. As we have knoen, risk from profit sharing in the syariah banks less. Indonesian syariah banking is not just another banking maneuver form Bank Indonesian (BI) to grasp more customers than before. Bank Indonesia has an obligation to develop syariah banks which its implementation to prepare strategy, arrange banking, arrange banking determine based on syariah principle. Syariah bank behave for all people. Syariah with Islam regulation or doctrin. Whoever can abuse syariah bank’s finance.

The research conducted in Magelang Muhammadiyah University was aimed at knowing the effects of accuracy the tasks of information technology on the employee working performance in Magelang Muhammadiyah University. The independent variables included in this research consisted of accuracy tasks of information technology: Accuracy and Accessibility, the use of information technology involves: Usage Intensity Technology Information and Usage Frequency Technology Information. Working performance for the employees of Magelang Muhammadiyah University was regarded as the dependent variable. The samples were taken by means of a Census Sampling Method within 50 Administration employees of Magelang Muhammadiyah University. 2 double regression analyses were used to proccess the data According to the tests, simultaneously and partially the variables of accuracy, accessibility, usage intensity and usage frequency of Technology Information positively affect the employee working performance. The variable of accuracy is partially a dominant factor enhancing the employee working performance. It is suggested that Technology Information task accuracy should be followed by the Technology Information usage associated to needs to access data and to result information. Supported by Technology Information it is expected that the credibility of Magelang Muhammadiyah University can be enhanced.

Tujuan penelitian ini untuk menguji pengaruh langsung kinerja pelayanan terhadap loyalitas konsumen. Menguji pengaruh langsung kepuasan konsumen terhadap loyalitas konsumen dan menguji hubungan antara kualitas kinerja (kinerja pelayanan) terhadap loyalitas konsumen dengan dimoderasi kepuasan konsumen. Sampel penelitian ini adalah 100 responden dengan menggunakan metode purposive sampling. Analisa statistik yang digunakan adalah analisis regresi moderated (MRA). Hasil penelitian mengindikasikan bahwa terdapat pengaruh kualitas pelayanan dengan dimensi bukti langsung, kehandalan, daya tanggap, keterjaminan, dan empati pada kepuasan konsumen terhadap loyalitas konsumen. Variabel kualitas pelayanan dengan dimensi bukti langsung, kehandalan, daya tanggap, keterjaminan, dan empati pada kepuasan konsumen terhadap loyalitas konsumen sebesar 42,1%. Sedangkan sebesar 57,9% dipengaruhi variabel lain yang tidak diuji. Ada pengaruh langsung dari kualitas dan kepuasan pelayanan konsumen terhadap loyalitas konsumen. Hasil ini menunjukkan signifikan pada level < 0,05 maka hipotesis diterima. Hasil pada nilai t hitung>t tabel (3,146 > 1,660) dengan signifikansi sebesar 0,012, maka hipotesis diterima.

The more thought competition see bank is business to get and attractive customer or debitur. Problem only bound examine factorservice area, and interest with affect customer take in credit of bank. This sample employed this examine to number 50 . Which people expect can population proxy. Examine hypothesis on this performance with employee Analysis Regression examine witch other statistic with t test, F tst and R Square. Based result analysis witch perform, consolation obttain that influence way above basedd on analysis witch already performance. Parsial way, all variable independent own effect to words bound variable. Result this cary by floor significance posses grade P value most significant.

Pene litian ini bertujuan untuk mengidentifikasi permasalahan yang dihadapi oleh siswa Sekolah Menengah Atas atau calon mahasiswa dalam mencari informasi terkait perguruan tinggi dan mengidentifikasi berbagai hal yang menjadi pertimbangan dalam pengambilan keputusan pemilihan perguruan tinggi yang menjadi tujuannya. Penelitian dilakukan dengan metode qualitatif research melalui in - depth interview ke beberapa pihak yang terkait yaitu pihak kampus, sekolah menen gah atas dan siswa SMA/ Calon Mahasiswa di kota Bandung. Hasil interview ini kemudian di lakukan analisis, pengambilan kesimpulan dan rekomendasi solusi nya .

Penelitia n ini bertujuan untuk mengembangkan Usaha Kecil dan Menengah secara digital sebagai strategi dalam menghadapi era Pasar Bebas. Penelitian ini dilakukan berdasarkan desk research and indepth interview terhadap 70 UKM Kampung UKM Digital Skoci (Bandung) dan Trusmi (Cirebon) . Data yang dikumpulkan dianalisis menggunakan metode kualitatif dan teknik analisis data SWO T untuk merumuskan strategi dan program jangka pendek, menengah, dan panjang . Hasil yang diperoleh dalam penelitian ini menunjukkan bahwa diperlukan nya strategi pengembangan secara digital terhadap UKM dalam penyediaa n infrastruktur ICT , proses produksi , dan perluasan pasar baik dalam ja ngka pendek, jangka menengah , dan jangka panjang a gar para UKM memiliki daya saing dan meningkatkan kinerjanya.

Background: Salmonellae is Gram negative Enterobacteriaceae which are commonly found in water. It can cause diseases in human through improper hygiene and sanitation practice, contamination of poultries, cross contamination from other food during storage, and also from Salmonella species carriers. Chicken noodle toppings are usually prepared early in the morning and not heated up upon serving. There are possibilities for bacterial contamination if the food vendors lack of hygienic practices. The risk of Salmonella species contamination is increased too as it can be spread through inappropriate hygiene and sanitation. Hence, the objective of the study was to detect the presence of Salmonella species in the chicken noodle toppings prepared by the food vendors around Jatinangor Campus of Universitas Padjadjaran. Methods: A descriptive laboratory study was conducted in September 2013. A total of 44 samples of chicken noodle toppings were collected from the food vendors in Jatinangor. The samples were cultured on Salmonella-Shigella agars. Then, Gram staining and biochemical tests were performed. Results: The chicken noodle toppings were not contaminated by Salmonella species, but other bacteria species such as Klebsiella pneumoniae, Serratia, Enterobacter, Escherichia coli, and Shigella species were found. Conclusions: There is no Salmonella species found. However, there are some other bacteria found such as Klebsiella pneumoniae, Serratia, Enterobacter, Escherichia coli, and Shigella species. It means that the food vendors lack of hygienic and sanitation aspects. Thus, proper actions should be taken to educate and increase the awareness of food vendors on the importance of sanitation.

The study aims to examine factors influence financial performance through sustainability reporting. The sample is companies that received an Indonesia Sustainability Reporting Awards (ISRA) in 2016. This study uses secondary data from the annual report 2012-2016. The first result shows that board size and sustainability are not significant. The second and third result shows the size and leverage have a positive impact on sustainability reporting. The last result shows that sustainability reporting has a positive and significant effect on financial performance. The contributions in this study, first, it shows the mediating effect of sustainability reporting on the relationship between these factors and financial performance. Second, this study also investigates companies that received ISRA in 2016. The limitation of this study is that it focuses on companies that received the award from ISRA in 2016. Another limitation, the framework is not the best framework.

The economics crisis in Indonesia brings negative impact to the PDAM of Magelang Municipality in the decreasing profit of the firm. This was caused by the increasing amount of operational and maintenance and operational cot, meanwhile the income was relatively constant. The maintenance increased as an impact pipes prices and equipments. Higher electricity cost also increased the operational cost. PDAM as district firm as a full responbility to give public services operationally contrary o that the firm had to be able to obtain fair profit. In other hand, fair profit would support the firm in developing services through the impovement of water distribution network in areas with no clean water access. Potential alternative as a solution in this condition revealed in the optimalization of clean water distribution capacity. PDAM had potential midle capacity of 8.13 l/s. The strategy to implement the alternative was to consider land use plan, structure of distribution network and target market, which were explicitly determined the development target to give optimum income. The targets areas to support the alternative were Jurangombo and Tidar district. These area mainly cover the land use of industrial and commercial activities, so the assumptions was the ability to pay in this population of settlement areas. The development of Jurangombo and Tidar district contribute Rp. 1,205,278,228.00 and obtained 7.861l/s of water distribution capacity. Total invesment of Jurangombo and Tidar development was Rp. 985,000,000.00 and colud beliable financially. The pay pack period of time were estimated 1 year 1 month, with the probability index of 1.063 ; internal rate of return with the value of 18.67% and the net present value with the positive walue of Rp. 62,121,471.82. The development distribution capacity of Jurangombo and Tidar district were explicitly feasible. In consideration, the development shouls be immedialety implementes to overcome the financial problems and realized social responsibility.

Balance scorecard has a competitive advantage that building strategic management systems now different with traditional management. Implementation in PDAM Magelang expected increase the quality of services, including in non financial. Therefore, PDAM has to measure its performance not only the financial aspect, but also non financial to reach goal congruence. This research reviews the implementation Balance Scorecard in PDAM Magelang. The analysis method using evaluation in performance measurement at four perspectives - financial perspective, costumer perspective, internal bussiness perspective, and innovation and learning perspective. The result shows that financial performance in PDAM Magelang appropriate with financial perspective on BSC. The costumer perspective can not meet 80%, but only 74% suitable with BSC perspective. In internal bussiness perspective suitable as health standard, have no taste, no smell and no color. The innovation and learning perspective can see on employees PDAM Magelang sill not sufficent with BSC perspective. PDAM Magelang must develop its employees like give them opportunity to to get education and increase the grade. Finally, placing its employees congruence with there skill and education.

Objective: The purpose of this report is to discuss the incidence, diagnosis and management of stent-graft infections following EVAR. Methods: Data were collected from the hospital database and medical case notes for all patients with infected endografts following elective or emergency EVAR for AAA over the last eight years in two university teaching hospitals in Northern Ireland. The data included the patient's age, gender, presentation of sepsis, treatment offered and the ultimate outcome. The diagnosis of graft related sepsis was established by a combination of investigations including inflammatory markers, labelled white cell scan, Computerized Tomography (CT) scan, microbiology cultures and post mortem examination. Results: Out of a total of 509 patients, including 433 elective repairs and 76 emergency endografts for ruptured AAA, six suffered graft related septic complications. Two patients presented with left psoas abscess and were treated successfully with extra-anatomical bypass and removal of the infected stent-graft. A further two patients presented with infected graft without other evidence of intra-abdominal sepsis: one underwent successful removal of the infected prosthesis with extra-anatomical bypass while the other was treated conservatively and died of progressively worsening sepsis. The fifth patient presented with unexplained fever and died suddenly, with a post-mortem diagnosis of aorto-enteric fistula and ruptured aneurysm. The last patient presented with an aorto-enteric fistula, was treated conservatively in view of concurrent myelodysplasia, and died of possible aneurysm rupture. Conclusion: This report is to emphasize the need for continued awareness of potential graft-related septic complications in patients undergoing endovascular repair of AAA. Attention to detail with regard to sterility and antibiotic prophylaxis, during stent-grafting and during any secondary interventions, is vital in reducing the risk of infection. In addition, early recognition and prompt treatment are essential for a successful outcome. [ABSTRACT FROM AUTHOR]