Background: Although HIV testing and treatment are the cornerstones of a comprehensive prevention strategy, their acceptability and accessibility are complex within the healthcare system.Methods: We used Aday and Andersen's conceptual framework of access to healthcare services to explore factors influencing acceptability and accessibility of HIV testing and treatment among men who have sex with men (MSM) in Botswana. A qualitative descriptive study was conducted, using purposive sampling to recruit 20 MSM. Semi-structured interviews were conducted in Setswana and English. All data were audio-recorded, transcribed, translated into English, where necessary, and analysed using thematic analysis.Findings: This study found that acceptance of HIV testing and treatment was largely positive among MSM. Motivators were the expansion of HIV services, free healthcare services and the perceived risk of contracting HIV. Although perceptions of accessibility to HIV testing and treatment were positive, there were some concerns about privacy and confidentiality, perceived barriers and fear of positive diagnosis, making MSM reluctant to access HIV testing and treatment.Conclusion: This study highlights the need for novel approaches to increase the acceptability and accessibility of HIV testing and treatment. Barriers to accessing HIV services should be addressed to achieve satisfactory health outcomes, and sustainable HIV prevention barriers to accessing HIV should be addressed among MSM.
{"title":"Acceptability and accessibility of HIV testing and treatment among men who have sex with men in Botswana.","authors":"Kgosiekae Maxwell Matlapeng, Gbotemi Bukola Babatunde, Olagoke Akintola","doi":"10.2989/16085906.2022.2077780","DOIUrl":"https://doi.org/10.2989/16085906.2022.2077780","url":null,"abstract":"<p><p><i>Background</i>: Although HIV testing and treatment are the cornerstones of a comprehensive prevention strategy, their acceptability and accessibility are complex within the healthcare system.<i>Methods</i>: We used Aday and Andersen's conceptual framework of access to healthcare services to explore factors influencing acceptability and accessibility of HIV testing and treatment among men who have sex with men (MSM) in Botswana. A qualitative descriptive study was conducted, using purposive sampling to recruit 20 MSM. Semi-structured interviews were conducted in Setswana and English. All data were audio-recorded, transcribed, translated into English, where necessary, and analysed using thematic analysis.<i>Findings</i>: This study found that acceptance of HIV testing and treatment was largely positive among MSM. Motivators were the expansion of HIV services, free healthcare services and the perceived risk of contracting HIV. Although perceptions of accessibility to HIV testing and treatment were positive, there were some concerns about privacy and confidentiality, perceived barriers and fear of positive diagnosis, making MSM reluctant to access HIV testing and treatment.<i>Conclusion</i>: This study highlights the need for novel approaches to increase the acceptability and accessibility of HIV testing and treatment. Barriers to accessing HIV services should be addressed to achieve satisfactory health outcomes, and sustainable HIV prevention barriers to accessing HIV should be addressed among MSM.</p>","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"40354459","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}
Background: People living with HIV or AIDS in resource-limited settings are faced with challenges in their nutrition and micronutrient levels. This study aimed to determine the effect of nutrition education on the nutrition status and serum zinc level of HIV and AIDS clients, and its implication for HIV care in resource-limited settings.Methods: This intervention study was conducted among HIV clients at the University of Nigeria Teaching Hospital and Enugu State University Teaching Hospital, which served as the intervention and control groups respectively. A nutrition education programme was delivered to the intervention group. In both groups, before and after the intervention, the body mass index of participants was calculated using their height (m2) and weight (kg) while their serum zinc levels were analysed using spectrophotometry. Chi-square and McNemar chi-square tests were used in the analysis.Results: A total of 185 respondents was studied in each group, with the majority in the 30-39 and 40-49 age groups, respectively (65.4% of the study group and 64.4% of the control group). Larger proportions of respondents in both groups were females (72.4% vs 75.1% respectively). Three months after the intervention, the proportion of respondents with normal serum zinc levels improved significantly from 20.5% to 51.9% in the intervention group (χ2McNemar, p < 0.001), whereas the control group had no appreciable improvement (16.8% vs 22.7%) (χ2McNemar, p < 0.117). Furthermore, the post-intervention serum zinc level difference between the intervention and control groups was statistically significant (χ2 = 33.699; p < 0.001). No statistically significant difference existed in the nutritional status between the groups (χ2 = 3.469; p = 0.325).Conclusion: Nutrition education had a positive effect on the serum zinc levels of HIV clients. Integrating nutrition education programmes as a key component of HIV care in resource-limited settings will help improve the serum zinc level of people living with HIV, which ultimately improves their immune status and life expectancy.
背景:在资源有限的环境中,艾滋病毒或艾滋病患者在营养和微量营养素水平方面面临挑战。本研究旨在探讨营养教育对HIV / AIDS患者营养状况和血清锌水平的影响,以及对资源有限地区HIV护理的启示。方法:对尼日利亚大学教学医院和埃努古州立大学教学医院的艾滋病患者进行干预研究,分别作为干预组和对照组。对干预组实施营养教育方案。在两组中,在干预前和干预后,使用身高(m2)和体重(kg)计算参与者的体重指数,同时使用分光光度法分析他们的血清锌水平。分析采用卡方检验和McNemar卡方检验。结果:每组共185名调查对象,其中30-39岁和40-49岁年龄组占多数(研究组占65.4%,对照组占64.4%)。两组受访者中女性的比例都较大(分别为72.4%和75.1%)。干预3个月后,干预组患者血清锌水平正常的比例由20.5%显著提高至51.9% (χ2McNemar, p < 0.001),而对照组无明显改善(16.8% vs 22.7%) (χ2McNemar, p < 0.117)。干预后血清锌水平与对照组比较差异有统计学意义(χ2 = 33.699;P < 0.001)。两组间营养状况差异无统计学意义(χ2 = 3.469;P = 0.325)。结论:营养教育对HIV感染者血清锌水平有积极影响。在资源有限的环境中,将营养教育规划作为艾滋病毒护理的一个关键组成部分,将有助于改善艾滋病毒感染者的血清锌水平,从而最终改善他们的免疫状况和预期寿命。
{"title":"Effect of nutrition education on nutritional status and serum zinc level of HIV and AIDS clients: implication for care in resource-limited settings.","authors":"Ifeyinwa Ezenwosu, Osita Ezenwosu, Chinyere Mbachu, Ijeoma Itanyi, Emmanuel Aguwa","doi":"10.2989/16085906.2022.2087532","DOIUrl":"https://doi.org/10.2989/16085906.2022.2087532","url":null,"abstract":"<p><p><i>Background:</i> People living with HIV or AIDS in resource-limited settings are faced with challenges in their nutrition and micronutrient levels. This study aimed to determine the effect of nutrition education on the nutrition status and serum zinc level of HIV and AIDS clients, and its implication for HIV care in resource-limited settings.<i>Methods:</i> This intervention study was conducted among HIV clients at the University of Nigeria Teaching Hospital and Enugu State University Teaching Hospital, which served as the intervention and control groups respectively. A nutrition education programme was delivered to the intervention group. In both groups, before and after the intervention, the body mass index of participants was calculated using their height (m2) and weight (kg) while their serum zinc levels were analysed using spectrophotometry. Chi-square and McNemar chi-square tests were used in the analysis.<i>Results:</i> A total of 185 respondents was studied in each group, with the majority in the 30-39 and 40-49 age groups, respectively (65.4% of the study group and 64.4% of the control group). Larger proportions of respondents in both groups were females (72.4% vs 75.1% respectively). Three months after the intervention, the proportion of respondents with normal serum zinc levels improved significantly from 20.5% to 51.9% in the intervention group (<i>χ</i><sup>2</sup><sub>McNemar</sub>, p < 0.001), whereas the control group had no appreciable improvement (16.8% vs 22.7%) (<i>χ</i><sup>2</sup><sub>McNemar</sub>, <i>p</i> < 0.117). Furthermore, the post-intervention serum zinc level difference between the intervention and control groups was statistically significant (<i>χ</i><sup>2</sup> = 33.699; <i>p</i> < 0.001). No statistically significant difference existed in the nutritional status between the groups (<i>χ</i><sup>2</sup> = 3.469; <i>p</i> = 0.325).<i>Conclusion:</i> Nutrition education had a positive effect on the serum zinc levels of HIV clients. Integrating nutrition education programmes as a key component of HIV care in resource-limited settings will help improve the serum zinc level of people living with HIV, which ultimately improves their immune status and life expectancy.</p>","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"40354462","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 HIV Prevention Ambassador Training Package for Adolescent Girls and Young Women was created in collaboration with adolescent girls and young women (AGYW) to improve skills, knowledge, and attitudes about oral pre-exposure prophylaxis (PrEP) among peer "ambassadors". It was field tested with 17 ambassadors in Mazowe District, Zimbabwe and changes in ambassadors' knowledge and attitudes about oral PrEP, as well as changes in oral PrEP uptake among AGYW in the district, were assessed. The training package improved oral PrEP knowledge among trained ambassadors and built AGYW's skills to advocate for oral PrEP awareness and rollout. Use of the training package correlated with a 59% increase in oral PrEP uptake among AGYW in Mazowe District in the seven months following the training. The ambassador training package could help support oral PrEP introduction and scale up in countries with high HIV incidence by engaging AGYW in oral PrEP rollout in their communities.
{"title":"Engaging HIV-prevention ambassadors to promote oral PrEP among adolescent girls and young women: results of a Zimbabwe field test.","authors":"Morgan Garcia, Definate Nhamo, Nicole Macagna, Takudzwa Mamvuto, Naledi Katsande, Giuliana Morales, Michele Lanham, Joseph Murungu, Imelda Mahaka, Natalie Kruse-Levy, Kristine Torjesen","doi":"10.2989/16085906.2022.2093232","DOIUrl":"https://doi.org/10.2989/16085906.2022.2093232","url":null,"abstract":"<p><p>The HIV Prevention Ambassador Training Package for Adolescent Girls and Young Women was created in collaboration with adolescent girls and young women (AGYW) to improve skills, knowledge, and attitudes about oral pre-exposure prophylaxis (PrEP) among peer \"ambassadors\". It was field tested with 17 ambassadors in Mazowe District, Zimbabwe and changes in ambassadors' knowledge and attitudes about oral PrEP, as well as changes in oral PrEP uptake among AGYW in the district, were assessed. The training package improved oral PrEP knowledge among trained ambassadors and built AGYW's skills to advocate for oral PrEP awareness and rollout. Use of the training package correlated with a 59% increase in oral PrEP uptake among AGYW in Mazowe District in the seven months following the training. The ambassador training package could help support oral PrEP introduction and scale up in countries with high HIV incidence by engaging AGYW in oral PrEP rollout in their communities.</p>","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"40354463","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 : 2022-10-01Epub Date: 2022-09-14DOI: 10.2989/16085906.2022.2042339
Mathew Nyashanu, Eucebious Lekalakala-Mokgele
There is an increase in prevalence of human immunodeficiency virus (HIV) infection among older adults. This new emerging social group is being overlooked, owing to the focus on groups that have traditionally been regarded as "high risk". This article set out to explore the impact of and reaction to HIV infection among older adults at the point of diagnosis. This study used a qualitative exploratory design that included a purposive sample of older adults currently receiving HIV treatment. The researchers recruited 12 participants who met the study's inclusion criteria. Face-to-face interviews were used to collect data. A thematic approach was used to analyse the data. The study found that the impact on and reaction of older adults following HIV diagnosis included anger and shock, feeling suicidal, blaming others, fear of stigma and discrimination, loss of trust and intimacy, fear of disclosure to new partners and denial. The study concluded that there is a need to improve sexual health and HIV services that cater for the needs of older adults as a new emerging group affected by HIV. Furthermore, HIV testing and prevention counselling should be offered to older adults just as it is to younger patients.
{"title":"Exploring the impacts of and reactions to HIV diagnosis in older adults: narratives from Ga-Rankuwa, South Africa.","authors":"Mathew Nyashanu, Eucebious Lekalakala-Mokgele","doi":"10.2989/16085906.2022.2042339","DOIUrl":"https://doi.org/10.2989/16085906.2022.2042339","url":null,"abstract":"<p><p>There is an increase in prevalence of human immunodeficiency virus (HIV) infection among older adults. This new emerging social group is being overlooked, owing to the focus on groups that have traditionally been regarded as \"high risk\". This article set out to explore the impact of and reaction to HIV infection among older adults at the point of diagnosis. This study used a qualitative exploratory design that included a purposive sample of older adults currently receiving HIV treatment. The researchers recruited 12 participants who met the study's inclusion criteria. Face-to-face interviews were used to collect data. A thematic approach was used to analyse the data. The study found that the impact on and reaction of older adults following HIV diagnosis included anger and shock, feeling suicidal, blaming others, fear of stigma and discrimination, loss of trust and intimacy, fear of disclosure to new partners and denial. The study concluded that there is a need to improve sexual health and HIV services that cater for the needs of older adults as a new emerging group affected by HIV. Furthermore, HIV testing and prevention counselling should be offered to older adults just as it is to younger patients.</p>","PeriodicalId":50833,"journal":{"name":"Ajar-African Journal of Aids Research","volume":null,"pages":null},"PeriodicalIF":1.2,"publicationDate":"2022-10-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"40355603","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}
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.
社会资本是一套非正式的价值观或规范,在一个相互关联的社区群体成员之间共享。社会资本的一个很好的衡量标准是,当双方达成协议时,组织的愿景和目标都是共同的。企业社会责任可以通过其他模式来实现,这些模式可以从经济、社会和文化方面以可持续的方式增加社区的社会资本。本研究的目的是确定PT Jemari Karya Mandiri矿区社会责任实施与矿区周边社区社会资本增加之间的关系,并找出PT JKM在矿区周边社区社会资本增加中的社会责任实施模式。研究结果表明,PT JKM实施的企业社会责任模式被归类为社会资本,因为该公司在商业可持续发展方面取得了成功之一。业务可持续性可以从组织的内部和外部各方看到。企业社会责任的实施被归类为社会资本,是当公司能够说服社区,随着公司的成立,它可以为社区做出贡献。社会资本的一个很好的衡量标准是,当双方达成协议时,组织的愿景和目标都是共同的。
{"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":null,"pages":null},"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}
Henny Permata Sari, Sunarji Harahap, Elidawati Elidawati, T. Goh
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. Analysis 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. The 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.
公司的财务报表是会计活动(会计周期)的最终结果,它反映了公司财务运作的财务状况和结果。在公司外部。因此,财务报表可以作为与公司财务数据的各方进行沟通的工具(the dan Sugiono, 2015)。财务信息的使用者包括:投资者、雇员、债权人、供应商、政府和一般公众。公司公布的财务报表是投资者和债权人能够分析未来管理层在盈利和现金流方面的工作的重要信息来源(Simangunsong, et al, 2018)。财务报表的使用者,如投资者和债权人,对未来会发生什么更感兴趣。公司关注的业绩参数是现金流和利润的组成部分。现金流量表是反映企业未来产生现金流量能力的一种财务报表,现金流量表可以作为预测企业未来现金流量的工具。本研究使用的研究数据分析为多元线性回归分析模型。通过观察访谈、文献研究法和文献研究法收集第一手资料,从与研究课题相关的文献中获取辅助资料。将财务报表用作研究对象。结果表明,净利润对经营性现金流没有影响Mulia PT。应付账款的运营现金流产生重大影响PT。Mulia现金周转的经营现金流产生重大影响PT。Mulia存货周转的经营现金流没有影响PT。Mulia Mulia Abadi和净利润,应付帐款、现金周转率和存货周转的经营现金流产生巨大影响Mulia PT。。
{"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":null,"pages":null},"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}
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%.
{"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":null,"pages":null},"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}
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.
{"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":null,"pages":null},"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}
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
{"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":null,"pages":null},"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}
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.
{"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":null,"pages":null},"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}