The Effect of Inflation, Interest Rate and Rupiah Exchange Rate on JCI in Food and Beverage Manufacturing Companies Registered on The Indonesian Stock Exchange (IDX)

This study aims to determine the effect of inflation, interest rates, and the exchange rate of the rupiah against the JCI in manufacturing companies in the food and beverage sector on the Indonesia Stock Exchange. This research uses quantitative methods. Data collection techniques are carried out by processing data that has been published by Bank Indonesia, BPS. Data processing and analysis techniques used include descriptive statistical analysis, multiple linear regression, classical assumption test, correlation coefficient analysis, multiple correlation coefficient analysis, and hypothesis testing. The results showed that inflation has a negative and significant effect on the JCI. This result can be proven by the value of tcount (α) (0.0758> 0.05) so that H02 is rejected. The Rupiah Exchange Rate variable has a positive and significant effect on the JCI. This result can be proven by the value of tcount> ttable (3.520699> 1.993) and a significance value (α) (0.0758> 0.05) so that H02 is rejected. The Rupiah Exchange Rate variable has a positive and significant effect on the JCI. This result can be proven by the value of tcount> ttable (3.520699> 1.993) and a significance value (α) (0.0758> 0.05) so that H02 is rejected. The Rupiah Exchange Rate variable has a positive and significant effect on the JCI. This result can be proven by the value of tcount> ttable (3.520699> 1.993) and a significance value <(α) (0.0008 <0.05) so that H13 is accepted. The coefficient of determination shows that the Adjusted R-squared is 0.282205. This means that the ability of the independent variable in explaining the variation of the dependent variable is 28.22%, while 71.78% is explained by other variables that are not included or explained in this study. 993) and a significance value <(α) (0.0008 <0.05) so that H13 is accepted. The coefficient of determination shows that the Adjusted R-squared is 0.282205. This means that the ability of the independent variable in explaining the variation of the dependent variable is 28.22%, while 71.78% is explained by other variables that are not included or explained in this study. 993) and the significance value <(α) (0.0008 <0.05) so that H13 is accepted. The coefficient of determination shows that the Adjusted R-squared is 0.282205. This means that the ability of the independent variable in explaining the variation of the dependent variable is 28.22%, while 71.78% is explained by other variables that are not included or explained in this study

Comprehensive Performance Measurement for Microfinance Institutions in Ethiopia

This study develops comprehensive performance measurement for microfinance institutions which incorporate both financial and nonfinancial metrics using balanced score card approach (BSC). The BSC framework of the study developed using a total of 20 performance indicators categorized under the 4 BSC perspectives (financial, customer, internal business process and learning and growth). The performance measurement model is developed based on reviewed literatures and after the comprehensive performance measurement descriptive model developed, 10 microfinance experts of national bank of Ethiopia (NBE) and association of Ethiopian microfinance institutions (AEMFI) gives weight for each BSC perspective and for each twenty performance indicators. Furthermore since financial performance are commonly measured using ratios and numbers to measure a comprehensive performance and to make financial and non-financial performance parameters comparable the experts asked to develop a bench mark to convert financial performance parameters in to 5 point Likert scales. Finally the study provide a BSC based performance measurement framework that will give a comprehensive view on the financial and non-financial performance.

Perceived Independence of Auditors in Least Developing Audit Market: A Literature Review and Study Framework

Compromised quality of audit practice do have a devastating impact on the development and sustainability of an economy, as the professional accounting and auditing service is subject to adherence to professional standards and legal provisions; however literatures indicated that there exist situations in which the audit found to underserved its purpose as it was found that companies that reported an unqualified audit report demonstrated performance contradictory to the report and resulted the consecutive failure of the auditors in the recent past.( Anlop &amp;Chandla, 2003). This has been repeatedly mentioned as the underpinning rational for examining the effectiveness of auditors’ independence from different perspectives.  Studies on auditors’ independence and its effect of actual audit quality and users expectation gap are useful to inform regulatory bodies and the accounting profession in devising ways to enhance auditors’ independence and the role in corporate governance.  The purpose of this exploratory study is to review existing empirical studies on auditors independence to developed a theoretical framework that facilitate further studies in least underdeveloped audit market. The study is conducted based up on review of literatures and identified the factors that possibly influenced perceived independence of auditor. Keywords: Audit, Independence of Auditors, Perceived Independence, Factors, Study Framewor

Survival of HIV-TB co-infected adult patients under ART in Ambo Referral Hospital, Ethiopia

Background: HIV infection is the greatest risk factor for acquiring TB infection and developing the disease. TB enhances HIV replication by accelerating the natural evolution of HIV infection; it is the leading cause of sickness and death of people living with HIV.Objectives: To estimate the survival of HIV/AIDS co-infected patients and to identify predictors of survival based on data obtained from Ambo referral hospital, West Shoa Zone in Oromia Regional State, Ethiopia.Methods: This retrospective study was conducted based on data collected in 501 cases of HIV-infected TB patients of age 15 years and above who started anti-TB treatment between September 1, 2006 and August 31, 2011 and followed until February 29, 2012. The Kaplan-Meier method and the log-rank test were used to compare the survival experience of different categories of patients. The Cox regression model was employed to identify predictors of mortality.Results: A total of 79 deaths occurred during the follow up period of 78.66 months. Of these 49 patients died within the first nine months after initiation of the anti-TB treatment and the remaining 30 died after finishing the treatment; the last death occurred at 67.83 months. The overall median survival of the 79 death cases was 27.7 months. The Cox regression analysis showed that initial weight, TB site (pulmonary or extra-pulmonary), WHO clinical stage, functional status and CD4 count were significant risk factors. The most important predictors associated with higher risk of death at 0.05 level of significance were: low initial weight, low CD4 count, WHO stages III and IV as well as ambulatory and bedridden physical conditions.Conclusion: A careful monitoring of the health status of patients with low initial weight, low CD4 cell count, advanced WHO stages III &amp; IV, ambulatory and bedridden functional status is necessary to improve the survival of HIV-TB co-infected patients at initiation of and during anti-TB treatmen

PENGARUH TEPUNG RUMPUT LAUT COKELAT Padina australis PRODUK FERMENTASI MOL NASI DALAM RANSUM TERHADAP PROFIL LIPID SERUM DARAH BROILER

Penelitian ini bertujuan untuk mengetahui pengaruh dan level pemberian Tepung Rumput Laut Padina australis Fermentasi (TRLPaF) yang terbaik dalam ransum broiler untuk menurunkan kolesterol total, Low Density Lipoprotein (LDL), trigliserida dan meningkatkan High Density Lipoprotein (HDL) serum darah broiler. Penelitian ini menggunakan 100 ekor broiler strain Lohman galur MB-202 Platinum dan dipelihara sampai umur 5 minggu tanpa dilakukan pemisahan antara jantan dan betina. Pada umur 8-14 hari diberi ransum starter yang mengandung protein 23,20% dan energi metabolisme 2800 Kkal/kg, dan pada umur 15-35 hari diberi ransum grower yang mengandung protein 20% dan energi metabolisme 2900 Kkal/kg. Kandang yang digunakan tipe box sebanyak 20 unit dan setiap unit ditempati oleh 5 ekor broiler. Penelitian dilakukan dengan metode eksperimen menggunakan Rancangan Acak Lengkap (RAL), terdiri dari 4 level pemberian TRLPaF dengan level dalam ransum: 0, 5, 10, dan 15%, dan masing-masing perlakuan diulang sebanyak 5 kali. Parameter yang diamati yakni: kolesterol total, trigliserida, LDL, dan HDL. Hasil penelitian menunjukkan bahwa perlakuan TRLPaF dalam ransum broiler berpengaruh nyata (P0,05) terhadap HDL. Kesimpulan penelitian, penggunaan Tepung Rumput Laut Padina australis Fermentasi (TRLPaF) dapat digunakan sampai level 15% dalam ransum broiler dan menurunkan kolesterol total dengan persentase penurunan (57,55%), trgliserida (57,76%), dan LDL (72,66%), serta mempertahankan kadar HDL serum darah broiler. Pada kondisi ini diperoleh kolesterol total 83,02 mg/dl, trigliserida 25,10 mg/dl, LDL 35,92 mg/dl, dan HDL 40,30 mg/dl

The Influence Of Accounting Students' Perceived And Confidence On Adopting Artificial Intelligence

The study aims to how the competence of prospective accountants affects the readiness of accounting students in adapting and working with AI so that their role is not completely replaced by AI, especially for Padang City accounting students as prospective accountants involving 345 respondent from accounting student in Padang City who are currently active (class year 2017-2022).The results of this study highlight that the development of AI should therefore not be a concern for the future of accountants and accounting students in Padang City

A LC/UV/Vis method for determination of cyanocobalamin (VB12) in multivitamin dietary supplements with on-line sample clean-up

A HPLC-UV/Vis method using a two-column strategy with a switching valve for on-line sample cleanup was developed for the determination of cyanocobalamin (CN–Cbl/Vitamin B12) in multivitamin dietary supplement tablets. The method uses two columns: an Agilent Zorbax C8 (150 mm 4.6 mm, 5 mm particle size) reversed-phase column and a Waters Symmetry C18 (150 mm 4.6 mm, 5 mm particle size) reversed-phase column. Chromatographic separation was achieved using a programmed gradient mobile phase consisting of (A) 0.1% formic acid in water and (B) 0.1% formic acid in acetonitrile. Because of the low levels of Vitamin B12 in the samples, large injection volumes, and thus much interfering material, must be used to exceed the limit of quantitation (LOQ) by UV detection. A switching valve was used to divert most of these early eluting interfering materials to waste, effecting on-line sample clean-up without excessive sample preparation steps. The recovery of CN–Cbl in the method was 99.5% and the LOQ was 10 ng per injection. The method was successfully applied to the analysis of the NIST SRM 3280 multivitamin/multimineral dietary supplement tablet. The method is specific, precise, and accurate for the intended use. Compared to off-line sample clean-up procedures, it offers the advantage of being easier, more economical, and less time-consuming

Electrochemical Fabrication of Randomly Nanoarrayed Electrodes to Enhance Sensitivity and Selectivity of Sensors

Increasing sensitivity and selectivity, as well as, long-term durability of electrochemical sensors are the reasons for designing active layers on electrodes. Significant advances in this field originate from the chemical approach to nanotechnology, involving bottom-up synthetic pathways to generate nanostructured materials on electrode surfaces. In this work randomly nanoarrayed electrodes were fabricated and electrochemically characterized.This was achieved by depositing gold nanoparticles, AuNPs on bare glassy carbon, from 0.1 mmol/L KAuCl4 in H2SO4 using chronoamperometry followed by surface passivation through reduction of in situ prepared nitrophenyl diazonium cation. To increase the number of nucleated metal nanoparticles self assembly monolayers (SAMs) of 2-mercaptoetha nol (2-ME) was used during three deposition steps. The nitrophenyl grafted film was characte- rized by cyclic voltammetry and has shown a significant blocking property towards Fe(CN)6-3 probe. The nanoholes were produced by stripping the deposited gold nanoparticles (AuNPs) and their response to common probes such as hydroquinone and ruthenium hexamine chloride were studied at different scan rates in comparison with the signal obtained at bare glassy carbon. The improvement in selectivity is atributed to controlling the charge of insulation layer made from nitrophenyl film. Determination of dopamine hydrochloride, DA and Chlorpromazine hydrochloride, CPZ was made with their respective limit of detection 7.

Enset Product Market Chain Analysis: The case of Wonchi District, South West Shoa Zone, Oromia National Regional State, Ethiopia

In Ethiopia, enset is one of the indigenous root crops widely cultivated in the south and south western parts. Particularly in Wonchi district it is a major source of food and cash income for majority of smallholder farmers. This study was intended to identify enset product market actors and their roles; to identify enset product market channels; and to analyze enset product marketing margin in Wonchi District. Both primary and secondary data were used for the study. Primary data were collected from randomly selected 184 sample enset producers through two stage sampling technique and from 33 kocho traders. The data were analyzed using by descriptive methods. The result indicated that producers, wholesalers, retailers, village collectors and consumers were the enset product (kocho) market chain actors. The benefit share of producers ranges from 65.01% (channel III and IV) to 100% (channel I). Responsible bodies should pay an attention in optimizing the benefit share and minimizing unbalanced share of benefit among the market actors and rising experience producers through experience sharing on the enset productio