Pub Date : 2023-11-01Epub Date: 2023-11-28DOI: 10.2989/16085906.2023.2277894
Phyllis Waruguru, Dasel Wambua Mulwa, Michael Okoth, Wesley Bor
If left untreated, HIV has the potential to increase morbidity and mortality rates to 14 times higher than that of HIV and AIDS-free persons of the same sex and age group. Currently, treatment of HIV is by use of ART, which has proved to prolong the lives of people living with HIV (PLWHIV). In addition to ART, HIV patients opt to also use traditional medicines. Moringa oleifera is one of the traditional herbs that is used by HIV patients in developing countries. However, its use is only recommended by non-professionals due to a lack of consensus on the impact of moringa on the health of PLWHIV. Therefore, the goal of this review is to investigate the impact of moringa oleifera on health-related quality of life of PLWHIV. Three scientific databases were accessed from 1 July to 31 August 2022 using as key words "moringa oleifera", "health outcomes", herbal supplementation" and "traditional medicines". Articles published in peer-reviewed journals were selected. 20 articles were retrieved, and 11 articles were excluded since they either did not use a randomised control study design, or were a review. The articles reviewed indicated that moringa supplementation resulted to increases in CD4 cell count and body mass index, improvements in psychological well-being, in management of depression and anxiety and the function of vital body organs and control of cholesterol levels. In conclusion, use of moringa oleifera supplementation improves the health of PLWHIV. It is therefore recommended that health personnel should consider the use of moringa oleifera alongside ART to ensure optimal treatment outcomes.
{"title":"<i>Moringa oleifera</i> regulates the health of people living with HIV in developing countries: a systematic review.","authors":"Phyllis Waruguru, Dasel Wambua Mulwa, Michael Okoth, Wesley Bor","doi":"10.2989/16085906.2023.2277894","DOIUrl":"10.2989/16085906.2023.2277894","url":null,"abstract":"<p><p>If left untreated, HIV has the potential to increase morbidity and mortality rates to 14 times higher than that of HIV and AIDS-free persons of the same sex and age group. Currently, treatment of HIV is by use of ART, which has proved to prolong the lives of people living with HIV (PLWHIV). In addition to ART, HIV patients opt to also use traditional medicines. <i>Moringa oleifera</i> is one of the traditional herbs that is used by HIV patients in developing countries. However, its use is only recommended by non-professionals due to a lack of consensus on the impact of moringa on the health of PLWHIV. Therefore, the goal of this review is to investigate the impact of <i>moringa oleifera</i> on health-related quality of life of PLWHIV. Three scientific databases were accessed from 1 July to 31 August 2022 using as key words \"<i>moringa oleifera</i>\", \"health outcomes\", herbal supplementation\" and \"traditional medicines\". Articles published in peer-reviewed journals were selected. 20 articles were retrieved, and 11 articles were excluded since they either did not use a randomised control study design, or were a review. The articles reviewed indicated that moringa supplementation resulted to increases in CD4 cell count and body mass index, improvements in psychological well-being, in management of depression and anxiety and the function of vital body organs and control of cholesterol levels. In conclusion, use of <i>moringa oleifera</i> supplementation improves the health of PLWHIV. It is therefore recommended that health personnel should consider the use of <i>moringa oleifera</i> alongside ART to ensure optimal treatment outcomes.</p>","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"22 3","pages":"247-252"},"PeriodicalIF":1.2,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138453008","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}
Pub Date : 2023-11-01Epub Date: 2023-11-28DOI: 10.2989/16085906.2023.2274343
Daniel Asogun, Mahmud A Mahmud, Akhaine Jesu-Oboh Precious, Ighodaro Osazuwa
Background: With the advent of the COVID-19 pandemic, this study seeks to understand how medical students' involvement in the HIV response during the COVID-19 pandemic - as well as before and after it - has influenced their decision to specialise in HIV care and their participation in HIV-related activities in the future.Method: Quantitative and qualitative approaches were utilised among medical students from Ambrose Alli University in their fourth, fifth and sixth years of study respectively. Data from this study was analysed using the SPSS version 21 module for descriptive statistics.Results: Medical students were more involved in community-based HIV awareness campaigns (48.6%) during the pre-COVID era, but then became more involved in online awareness campaigns (55%). Only 8.6% were involved in HIV research and evaluation activities. Over 31.2% of respondents were interested in specialising in HIV-related fields, with 23.6% attributing their decision to the COVID-19 pandemic. 92.3% of the respondents were of the opinion that medical students need to become more involved in HIV-related activities. There was statistical significance between the year of study of respondents and awareness of HIV-related activities (p < 0.007). Focused discussions revealed that all students felt that medical students should be more involved in HIV-related activities.Conclusion: Our results suggest that the COVID-19 pandemic marginally boosted the number of medical students involved in online awareness campaigns for HIV and AIDs, but there was decreased involvement in community campaigns and participation in community HIV testing. The impact of these findings on the lives of people living with HIV needs further investigation.
{"title":"The role of Nigerian medical students in the HIV response: lessons from the COVID-19 pandemic.","authors":"Daniel Asogun, Mahmud A Mahmud, Akhaine Jesu-Oboh Precious, Ighodaro Osazuwa","doi":"10.2989/16085906.2023.2274343","DOIUrl":"10.2989/16085906.2023.2274343","url":null,"abstract":"<p><p><i>Background</i>: With the advent of the COVID-19 pandemic, this study seeks to understand how medical students' involvement in the HIV response during the COVID-19 pandemic - as well as before and after it - has influenced their decision to specialise in HIV care and their participation in HIV-related activities in the future.<i>Method</i>: Quantitative and qualitative approaches were utilised among medical students from Ambrose Alli University in their fourth, fifth and sixth years of study respectively. Data from this study was analysed using the SPSS version 21 module for descriptive statistics.<i>Results</i>: Medical students were more involved in community-based HIV awareness campaigns (48.6%) during the pre-COVID era, but then became more involved in online awareness campaigns (55%). Only 8.6% were involved in HIV research and evaluation activities. Over 31.2% of respondents were interested in specialising in HIV-related fields, with 23.6% attributing their decision to the COVID-19 pandemic. 92.3% of the respondents were of the opinion that medical students need to become more involved in HIV-related activities. There was statistical significance between the year of study of respondents and awareness of HIV-related activities (<i>p</i> < 0.007). Focused discussions revealed that all students felt that medical students should be more involved in HIV-related activities.<i>Conclusion</i>: Our results suggest that the COVID-19 pandemic marginally boosted the number of medical students involved in online awareness campaigns for HIV and AIDs, but there was decreased involvement in community campaigns and participation in community HIV testing. The impact of these findings on the lives of people living with HIV needs further investigation.</p>","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"22 3","pages":"210-216"},"PeriodicalIF":1.2,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138453011","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}
Pre-exposure prophylaxis (PrEP) success depends on adherence and hence retention in care. It is vital to find factors that affect PrEP retention to make this HIV-prevention method successful. The main objectives of this study were to identify the major determinants of PrEP retention at six months from day of initiation and to determine PrEP retention clusters. Data of people who were initiated on PrEP care at Population Services International sites between 2017 and 2019 in Zimbabwe were used. Determinants of PrEP retention were identified using multivariable logistic regression and partitioning around medoids (PAM) cluster analysis to determine the number and composition of PrEP retention clusters. Significant PrEP retention determinants were found to be population type, sex, marital status, employment type, age and education level. Female sex workers were most likely to stay on PrEP compared to other users. We found that PrEP users could be grouped into three risk clusters: cluster 1 consisted of married adult males who are high-risk individuals; cluster 2 consisted of the young single men who have sex with men (MSM); and cluster 3 consisted of adult women who are separated or divorced and employed as sex workers. The retention rates were 32%, 24% and 44% for clusters 1 to 3 respectively. We conclude that adults, female sex workers, high-risk individuals, women, people without or with little education and sex workers stay on PrEP better than youths, MSM, men and educated and employed individuals.
{"title":"PrEP retention predictors among key populations in urban areas of Zimbabwe - a machine learning approach.","authors":"Bridgette Bero, Chipo Zidana, Sarudzai Portia Showa","doi":"10.2989/16085906.2023.2237002","DOIUrl":"10.2989/16085906.2023.2237002","url":null,"abstract":"<p><p>Pre-exposure prophylaxis (PrEP) success depends on adherence and hence retention in care. It is vital to find factors that affect PrEP retention to make this HIV-prevention method successful. The main objectives of this study were to identify the major determinants of PrEP retention at six months from day of initiation and to determine PrEP retention clusters. Data of people who were initiated on PrEP care at Population Services International sites between 2017 and 2019 in Zimbabwe were used. Determinants of PrEP retention were identified using multivariable logistic regression and partitioning around medoids (PAM) cluster analysis to determine the number and composition of PrEP retention clusters. Significant PrEP retention determinants were found to be population type, sex, marital status, employment type, age and education level. Female sex workers were most likely to stay on PrEP compared to other users. We found that PrEP users could be grouped into three risk clusters: cluster 1 consisted of married adult males who are high-risk individuals; cluster 2 consisted of the young single men who have sex with men (MSM); and cluster 3 consisted of adult women who are separated or divorced and employed as sex workers. The retention rates were 32%, 24% and 44% for clusters 1 to 3 respectively. We conclude that adults, female sex workers, high-risk individuals, women, people without or with little education and sex workers stay on PrEP better than youths, MSM, men and educated and employed individuals.</p>","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":" ","pages":"157-164"},"PeriodicalIF":1.2,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71415136","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}
Pub Date : 2023-11-01DOI: 10.2989/16085906.2023.2265902
Kamal Yakubu, Paul Bowen, Rajen Govender
There are indications that gender has an effect on individual risk factors and pathways to HIV diagnoses and treatment. Furthermore, there is growing recognition that to improve HIV-related health outcomes for men, it is important to understand their experiences and perspectives. Perhaps because of the physical nature of construction work, the South African construction industry is dominated by men. Given that employed men are a hard-to-reach community population group, the construction workplace offers an ideal environment for data collection and delivery of non-health-facility-based HIV prevention and treatment interventions. Furthermore, workers in the construction industry have been identified as being at a heightened risk of acquiring HIV and AIDS because of work-related travel, the ubiquity of transactional sex around worker hostels and having an increased likelihood of multiple and concurrent sex partnerships. As a consequence, this study examines the association between condom use and sexual partnerships among men working in the construction industry. A purposive cross-sectional survey was used to collect data from 450 workers across 18 construction sites in the Western Cape province of South Africa. The types of sexual partnership had three categories: regular sex partnerships, casual sex partnerships and sex worker partnerships. Frequency of condom use was determined to be highest with casual sex partners (51.2%), followed by sex workers (40.6%) and regular sex partners (25.6%). Hierarchical multiple linear regression analysis was used to examine the demographic, experiential, behavioural and cognitive predictors of condom use across the three categories of sexual partnership. The results indicate that an individual's perception of control over condom use, and the perceived threat posed by HIV and AIDS are significantly associated with consistent condom use, even after accounting for differences in partner type. Implications of the findings are discussed, and directions for future research on the association between sexual partnerships and condom use are offered.
{"title":"The influence of type of sexual partnership on male condom use: empirical evidence from the South African construction industry.","authors":"Kamal Yakubu, Paul Bowen, Rajen Govender","doi":"10.2989/16085906.2023.2265902","DOIUrl":"10.2989/16085906.2023.2265902","url":null,"abstract":"<p><p>There are indications that gender has an effect on individual risk factors and pathways to HIV diagnoses and treatment. Furthermore, there is growing recognition that to improve HIV-related health outcomes for men, it is important to understand their experiences and perspectives. Perhaps because of the physical nature of construction work, the South African construction industry is dominated by men. Given that employed men are a hard-to-reach community population group, the construction workplace offers an ideal environment for data collection and delivery of non-health-facility-based HIV prevention and treatment interventions. Furthermore, workers in the construction industry have been identified as being at a heightened risk of acquiring HIV and AIDS because of work-related travel, the ubiquity of transactional sex around worker hostels and having an increased likelihood of multiple and concurrent sex partnerships. As a consequence, this study examines the association between condom use and sexual partnerships among men working in the construction industry. A purposive cross-sectional survey was used to collect data from 450 workers across 18 construction sites in the Western Cape province of South Africa. The types of sexual partnership had three categories: regular sex partnerships, casual sex partnerships and sex worker partnerships. Frequency of condom use was determined to be highest with casual sex partners (51.2%), followed by sex workers (40.6%) and regular sex partners (25.6%). Hierarchical multiple linear regression analysis was used to examine the demographic, experiential, behavioural and cognitive predictors of condom use across the three categories of sexual partnership. The results indicate that an individual's perception of control over condom use, and the perceived threat posed by HIV and AIDS are significantly associated with consistent condom use, even after accounting for differences in partner type. Implications of the findings are discussed, and directions for future research on the association between sexual partnerships and condom use are offered.</p>","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":" ","pages":"185-200"},"PeriodicalIF":1.2,"publicationDate":"2023-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71428767","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}
Ajeng Aprilyana Pratiwi, Diyah Santi Hariyani, Wenni Wahyuandari, Eni Minarni
The Covid-19 pandemic has had a major impact on the share prices of companies in Indonesia, while the sector that received positive sentiment amid the Covid-19 outbreak is the Pharmaceutical Company Sector. The purpose of this study is to analyse the effect of earning per share, financial performance, and stock liquidity on stock returns during the Covid-19 pandemic (a case study on a pharmaceutical company listed on the Indonesia Stock Exchange). The method used in this study is quantitative. The source of data used in this study is secondary data. The sampling technique used in this research is the purposive sampling technique. This study indicates that return on equity has a significant effect on stock returns. Earnings per share and stock liquidity have no impact on stock returns.
{"title":"Stock Returns of Pharmaceutical Companies during COVID-19","authors":"Ajeng Aprilyana Pratiwi, Diyah Santi Hariyani, Wenni Wahyuandari, Eni Minarni","doi":"10.35129/ajar.v6i02.384","DOIUrl":"https://doi.org/10.35129/ajar.v6i02.384","url":null,"abstract":"The Covid-19 pandemic has had a major impact on the share prices of companies in Indonesia, while the sector that received positive sentiment amid the Covid-19 outbreak is the Pharmaceutical Company Sector. The purpose of this study is to analyse the effect of earning per share, financial performance, and stock liquidity on stock returns during the Covid-19 pandemic (a case study on a pharmaceutical company listed on the Indonesia Stock Exchange). The method used in this study is quantitative. The source of data used in this study is secondary data. The sampling technique used in this research is the purposive sampling technique. This study indicates that return on equity has a significant effect on stock returns. Earnings per share and stock liquidity have no impact on stock returns.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"49 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89868007","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}
After the Covid-19 event, most MSMEs faced problems that impacted the sustainability of MSMEs businesses. The problems faced by most MSMEs include a decrease in asset value. Based on resource-based theory, companies can utilize strategic assets in the form of both tangible and intangible assets so that companies can compete. This study aims to examine the effect of intangible assets in the form of examining the effect of financial and digital literacy on business sustainability. This research is a type of causal-comparative quantitative research. The sample in this study used convenient sampling and obtained a sample of 54 MSMEs. Multiple regression analysis is used to analyze research data. The authors collect data through a questionnaire with a Likert scale of 1 to 7. The results show that financial literacy has a positive effect on business sustainability and digital literacy has no effect on business sustainability. This research provides implications for MSMEs to be able to optimize intangible assets in company management.
{"title":"Does Literacy Affect Business Sustainability? Evidence from MSMEs","authors":"Rohyana Nur Isnaeny, Dewi Susilowati","doi":"10.35129/ajar.v6i02.451","DOIUrl":"https://doi.org/10.35129/ajar.v6i02.451","url":null,"abstract":"After the Covid-19 event, most MSMEs faced problems that impacted the sustainability of MSMEs businesses. The problems faced by most MSMEs include a decrease in asset value. Based on resource-based theory, companies can utilize strategic assets in the form of both tangible and intangible assets so that companies can compete. This study aims to examine the effect of intangible assets in the form of examining the effect of financial and digital literacy on business sustainability. This research is a type of causal-comparative quantitative research. The sample in this study used convenient sampling and obtained a sample of 54 MSMEs. Multiple regression analysis is used to analyze research data. The authors collect data through a questionnaire with a Likert scale of 1 to 7. The results show that financial literacy has a positive effect on business sustainability and digital literacy has no effect on business sustainability. This research provides implications for MSMEs to be able to optimize intangible assets in company management.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"26 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78840368","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}
This study aims to provide an overview of the green economy-based creativeeconomy in the Ramang-Ramang Tourism Village, Maros district, South Sulawesi. Theexistence of a tourist object has an impact on people's lives in the area of the tourist object.Both from an environmental, economic, and cultural point of view. Ecotourism is a specialinterest tourism concept that combines tourism and environmental preservation as well ascommunity economic empowerment. This research was conducted using a qualitativeapproach with a case study research design with a unit of analysis of Creative Economy Actorsin the Ramang-Ramang Tourism Village, Maros Regency, South Sulawesi. The technique thatwill be used to find informants is the snowballing sampling technique. Data was collected byobservation, interview, and documentation techniques with the researcher as the instrument.The results of this study indicate that there are three sub-sectors of the creative economythat are run in the Ramang-Ramang tourist village, namely, Culinary, Kraft and PerformingArts. These three sub-sectors have experienced a lot of development and have become oneof the pillars that support the existence of the Ramang-Ramang tourism village. Apart fromencouraging the economic welfare of the community, the green economy concept applied inthe Ramang-Ramang tourist village is also an effort to preserve the environment.
{"title":"Creative Economic Base on Green Economic at Ecotourism Village Ramang-Ramang Maros South Celebes","authors":"Sry Wahyuni, Ade Damayanti","doi":"10.35129/ajar.v6i02.450","DOIUrl":"https://doi.org/10.35129/ajar.v6i02.450","url":null,"abstract":"This study aims to provide an overview of the green economy-based creativeeconomy in the Ramang-Ramang Tourism Village, Maros district, South Sulawesi. Theexistence of a tourist object has an impact on people's lives in the area of the tourist object.Both from an environmental, economic, and cultural point of view. Ecotourism is a specialinterest tourism concept that combines tourism and environmental preservation as well ascommunity economic empowerment. This research was conducted using a qualitativeapproach with a case study research design with a unit of analysis of Creative Economy Actorsin the Ramang-Ramang Tourism Village, Maros Regency, South Sulawesi. The technique thatwill be used to find informants is the snowballing sampling technique. Data was collected byobservation, interview, and documentation techniques with the researcher as the instrument.The results of this study indicate that there are three sub-sectors of the creative economythat are run in the Ramang-Ramang tourist village, namely, Culinary, Kraft and PerformingArts. These three sub-sectors have experienced a lot of development and have become oneof the pillars that support the existence of the Ramang-Ramang tourism village. Apart fromencouraging the economic welfare of the community, the green economy concept applied inthe Ramang-Ramang tourist village is also an effort to preserve the environment.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"43 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86244055","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}
This research aimed to examine the effect of profitability, leverage, and company’s size which were assumed have an impact to tax avoidance, tax avoidance proxied by effective tax rate (ETR), the research is causal associative with quantity approach, company’s sub-sector food and beverage used to be the population. The data analysis techniques used were descriptive analysis, classical assumption test, multiple linear regressions, coefficient of determination test, and t-test. The results showed that profitability, leverage, and company’s size did not have effect to tax avoidance.
{"title":"Analysis of Effect Profitability, Leverage, and Company Size on Tax Avoidance","authors":"Hamzah Hamzah, Syaiful Bahri","doi":"10.35129/ajar.v6i02.378","DOIUrl":"https://doi.org/10.35129/ajar.v6i02.378","url":null,"abstract":"This research aimed to examine the effect of profitability, leverage, and company’s size which were assumed have an impact to tax avoidance, tax avoidance proxied by effective tax rate (ETR), the research is causal associative with quantity approach, company’s sub-sector food and beverage used to be the population. The data analysis techniques used were descriptive analysis, classical assumption test, multiple linear regressions, coefficient of determination test, and t-test. The results showed that profitability, leverage, and company’s size did not have effect to tax avoidance.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"34 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-08-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87278779","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}
Mutia Maulita Anggraeni, Sahmin Noholo, Amir Lukum
This research aimed to figure out the effect of training and the use of information technology on the quality of the financial statement of village-owned enterprises. This research employed a quantitative descriptive method where the data source of this research was primary data obtained directly from respondents through questionnaires distributed to village-owned enterprises administrators and village officials in Tabongo Subdistrict, Gorontalo Regency. Besides, the total population amounted to 54 people, with a total sample was 30 village-owned enterprises administrators determined by using purposive sampling. The findings denoted that partially, the training variable (X1) had a positive and significant effect on the quality of the financial statement of village-owned enterprises (Y), the use of information technology variable (X2) had no significant effect on the quality of the financial statement of village-owned enterprises (Y). Meanwhile, simultaneously, the training (X1) and the use of information technology (X2) variables had a positive and significant effect on the quality of the financial statement of village-owned enterprises (Y).
{"title":"The Effect of Training and Use of Information Technology on the Quality of the Financial Statement of Village-Owned Enterprises","authors":"Mutia Maulita Anggraeni, Sahmin Noholo, Amir Lukum","doi":"10.35129/ajar.v6i02.449","DOIUrl":"https://doi.org/10.35129/ajar.v6i02.449","url":null,"abstract":"This research aimed to figure out the effect of training and the use of information technology on the quality of the financial statement of village-owned enterprises. This research employed a quantitative descriptive method where the data source of this research was primary data obtained directly from respondents through questionnaires distributed to village-owned enterprises administrators and village officials in Tabongo Subdistrict, Gorontalo Regency. Besides, the total population amounted to 54 people, with a total sample was 30 village-owned enterprises administrators determined by using purposive sampling. The findings denoted that partially, the training variable (X1) had a positive and significant effect on the quality of the financial statement of village-owned enterprises (Y), the use of information technology variable (X2) had no significant effect on the quality of the financial statement of village-owned enterprises (Y). Meanwhile, simultaneously, the training (X1) and the use of information technology (X2) variables had a positive and significant effect on the quality of the financial statement of village-owned enterprises (Y).","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"11 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"90850862","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}
The purpose of this research is to examine the relationship between the Self Assessment System Money Ethics and Tax Morality in relation to Tax Evasion at the South Makassar Primary Tax Office. The population in this study consists of individual taxpayers registered at the South Makassar Primary Tax Office, totaling 159,626 individual taxpayers. The sample size for this study was determined using the Slovin formula, resulting in a sample of 100 taxpayers. This study employs a field research method. The statistical method used to test hypotheses involves the use of the partial least square (PLS) approach. The results of the analysis indicate that self assessment system and money ethics simultaneously have a positive and significant influence on tax evasion, while morality as a moderator weakens the impact of self assessment system and money ethics on tax evasion. Recommendations from this study include: 1) for future researchers, it is suggested to include more other independent variables that could influence tax evasion behavior. 2) future researchers are encouraged to use additional data analysis tools. 3) future studies are expected to have a broader range of respondents in their sampling.
{"title":"Tax Morality Moderates Self Assessment System and Money Ethics on Tax Evasion Measures at KPP Pratama Makassar Selatan","authors":"Fahria Azhar, Tenriwaru Tenriwaru, Arifin Arifin","doi":"10.35129/ajar.v6i02.448","DOIUrl":"https://doi.org/10.35129/ajar.v6i02.448","url":null,"abstract":"The purpose of this research is to examine the relationship between the Self Assessment System Money Ethics and Tax Morality in relation to Tax Evasion at the South Makassar Primary Tax Office. The population in this study consists of individual taxpayers registered at the South Makassar Primary Tax Office, totaling 159,626 individual taxpayers. The sample size for this study was determined using the Slovin formula, resulting in a sample of 100 taxpayers. This study employs a field research method. The statistical method used to test hypotheses involves the use of the partial least square (PLS) approach. The results of the analysis indicate that self assessment system and money ethics simultaneously have a positive and significant influence on tax evasion, while morality as a moderator weakens the impact of self assessment system and money ethics on tax evasion. Recommendations from this study include: 1) for future researchers, it is suggested to include more other independent variables that could influence tax evasion behavior. 2) future researchers are encouraged to use additional data analysis tools. 3) future studies are expected to have a broader range of respondents in their sampling.","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":"91 1","pages":""},"PeriodicalIF":1.2,"publicationDate":"2023-08-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"81579355","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}