Riset terdahulu atau riset yang relevan sangat penting dalam suatu riset atau artikel ilmiah. Riset terdahulu atau riset yang relevan berfungsi untuk memperkuat teori dan penomena hubungan atau pengaruh antar variable. Artikel ini mereview Faktor-faktor yang mempengaruhi Motivasi, yaitu: Gaya Kepemimpinan, Kepuasan Kerja dan Budaya Organisasi, suatu studi literatur Manajemen Sumberdaya Manusia. Hasil artikel literature review ini adalah: 1) Gaya Kepemimpinan berpengaruh terhadap Motivasi; 2) Kepuasan Kerja berpengaruh terhadap Motivasi; dan 3) Budaya Organisasi berpengaruh terhadap Motivasi.
Urun dana ekuitas merupakan fenomena baru di dunia keuangan, termasuk di Indonesia, yang muncul sebagai alternatif pendanaan bagi usaha rintisan dan instrumen investasi alternatif bagi investor. Urun dana ekuitas menyediakan kesempatan bagi usaha rintisan yang tidak memiliki rekam jejak, pengalaman manajemen, dan jaminan aset yang berkualitas untuk memperoleh pendanaan dari sekelompok investor. Studi ini bertujuan untuk mengidentifikasi faktor-faktor yang memengaruhi keberhasilan urun dana ekuitas dan tantangan yang dihadapi agar urun dana ekuitas dapat berkembang dan menjadi alternatif utama bagi usaha rintisan dan instrumen investasi alternatif bagi investor ritel. Studi ini menggunakan metode scoping review yang mengidentifikasi literatur secara mendalam dan menyeluruh melalui berbagai sumber dengan berbagai metode penelitian serta memiliki keterkaitan dengan topik penelitian. Urun dana ekuitas memiliki keunggulan komparatif, tetapi menghadapi tantangan yang jika dikelola dengan baik oleh pemangku kepentingan akan mempercepat pertumbuhannya sebagai alternatif pendanaan dan instrumen investasi. Penelitian ini menyimpulkan bahwa praktik urun dana ekuitas dapat berhasil hanya jika usaha rintisan yang berpartisipasi di dalamnya memiliki kualitas yang baik, sehingga akan semakin banyak investor yang berminat menyediakan pendanaan kepada mereka.
The adoption of IFRS 9 through PSAK 71 impacts the greater discretionary space for managers to practice earnings management. This study investigates the difference in earnings management practices before and after the implementation of PSAK 71 in the banking sub-sector in Indonesia. This study uses quantitative methods, with data derived from the www.idx.co.id, www.ojk.go.id, and the company's official website for the 2019 and 2020 reporting periods. Based on purposive sampling, the total sample is 56 observations. This study's multiple linear regression test was employed to determine earnings management level. The earnings management results in 2019 and 2020 are then tested for differences to determine changes in managers' behavior in carrying out earnings management. This study finds no significant difference in earnings management practice that comes before and after the implementation of PSAK 71. The factors that caused no difference are the early adoption of PSAK 71 and the relaxation provisions due to the Covid-19 pandemic. This research is expected to be useful for investors as a basis for decision-making, as well as standard-setting bodies and the OJK in regulating and monitoring company earnings management practices.
Background: To date, more than 10% of the global population is unvaccinated against the coronavirus disease 2019 (COVID-19), and the reasons why this population is not vaccinated are not well identified. Objectives: We investigated the prevalence of COVID-19 vaccine refusal and to assess the factors associated with COVID-19 vaccine refusal. Methods: A meta-analysis was conducted during August to November 2022 (PROSPERO: CRD42022384562). We searched articles investigating the refusal of COVID-19 vaccination and its potential associated factors in PubMed, Scopus, and the Web of Sciences. The quality of the articles was assessed using the Newcastle–Ottawa scale, and the data were collected using a pilot form. The cumulative prevalence of the refusal to vaccinate against COVID-19 was identified using a single-arm meta-analysis. The factors associated with COVID-19 vaccine refusals were determined using the Mantel-Haenszel method. Results: A total of 24 articles were included in the analysis. Our findings showed that the global prevalence of COVID-19 vaccine refusal was 12%, and the highest prevalence was in the general population, and the lowest prevalence was in the healthcare worker subgroup. Furthermore, individuals with a high socioeconomic status, history of previous vaccination, and medical background had a lower rate of COVID-19 vaccination refusal. Subsequently, the following factors were associated with an increased risk of COVID-19 vaccine refusal: being female, educational attainment lower than an undergraduate degree, and living in a rural area. Conclusion: Our study identified the prevalence of and factors associated with COVID-19 vaccine refusal. This study may serve as an initial reference to achieve global coverage of COVID-19 vaccination by influencing the population of COVID-19 vaccine refusal.
Ada beberapa jenis penyakit yang memerlukan terapi dari dokter spesialis atau profesional terlatih, salah satunya adalah infeksi gangguan pencernaan. Selanjutnya, dokter spesialis di bidang kesehatan diperlukan, terutama dalam masalah penyakit asam lambung. Kami juga menyadari bahwa terkadang dokter spesialis tidak dapat langsung merawat pasien karena banyaknya pasien yang berkunjung dan juga terbatasnya waktu kerja dokter spesialis yang lama. Dengan cara ini, kerangka kerja spesialis bekerja untuk menganalisis penyakit lambung. Yang artinya membantu dokter spesialis dalam merawat pasien yang memiliki efek samping penyakit lambung. cara yang digunakan untuk melakukan pengembangan sistem adalah strategi forward chaining
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