Independent Influence Research Articles

Internal Auditor’s Performance In Sas Parts Companies

Auditors’s performance currently faces challenges in gaining public trust. Many factors are considered to influence, while several previous studies still show inconsistent results. The aim of the research is to identify the influence of independence, worksexperience and ethics’s code on performance of internal auditors at SAS PARTS companies. This quantitative research’s data gained from questionnaires. The research’s population were 40 auditors spread across branch offices in Indonesia. The saturation sampling techniques used in this research. The method to analyze data was multiple linear regression. Indications of the research’s results as follows: 1. Independence does not affect internal auditor’s performance. It can be shown from the third question item which states that the lack of auditee assistance in collecting audit evidence has an impact on auditor performance. Auditor performance is not solely shown by auditor independence. 2. Work experience does not influence internal auditor’s performance, this is because the majority of respondents work less than 3 years which causes their lack on experience in carrying-out assignments. 3. The Ethic’s code affects the performance of internal auditor because of the existence of a code of ethics as a guide for the auditor to know what is allowed and not to be done, in order to improve the internal auditor’s performance. 4. Independence, work experience, and code of ethics simultaneously (together) affect the performance of auditors at SAS PARTS Company. There has never been any other previous research on this research object of SAS PARTS Company about internal auditor’s performance.

THE INFLUENCE OF INDEPENDENCE AND LEARNING ENVIRONMENT ON INTEREST IN STUDYING STUDENTS OF FINANCIAL ACCOUNTING AND INSTITUTIONS

Abstract This research aims to determine: 1) the influence of independence and the learning environment simultaneously on the learning interest of students majoring in financial and institutional accounting at SMK Negeri 2 East Luwu, 2) the influence of independence and the learning environment partially on the interest in learning of students majoring in financial accounting and institutions in East Luwu State Vocational School 2, and 3) the most dominant variable influencing the learning interest of students majoring in financial and institutional accounting at East Luwu State Vocational School 2. The variables in this research are learning independence as the first independent variable (X1), learning environment as the second independent variable (X2) and learning interest as the dependent variable (Y). The population in this study was 117 students from the Department of Financial Accounting and East Luwu State Vocational School 2 for the 2022/2023 academic year. The sampling technique used was simple random sampling with a sample of 54 students chosen randomly without paying attention to the strata in the population. . The data collection techniques used are questionnaires and documentation. The data analysis techniques used are descriptive percentage analysis, instrument testing, and hypothesis testing. The instrument test consists of a validity test and a reliability test. Hypothesis testing consists of normality test, multiple linear regression, simultaneous test (F test), multiple coefficient of determination (R2), partial test (t test) and partial coefficient of determination (r2).The results of this study indicate that learning independence and the learning environment simultaneously have a significant effect on interest in learning with a significance level of <0.05. Meanwhile, the coefficient of determination (R^2) is 0.457 (45.7%). This means that the influence of student learning independence and the learning environment on learning interest is 45.7%, while the remaining 54.3% is influenced by other factors that were not researched. Apart from that, learning independence partially has a significant effect on interest in learning with a significance level of <0.05 and the learning environment partially has a significant effect on interest in learning with a significance level of <0.05. And independent learning has a dominant influence on interest in learning with a coefficient of determination of 0.394 (39.4%)..Keywords: Learning Independence, Learning Environment, and Interest in Learning.

Central bank independence as a prerequisite for ensuring price stability: Modeling the role of the national pattern

Ensuring price stability is a dominant function of the central bank. Empirical studies on various statistical samples give conflicting results regarding the influence of central bank independence on the inflation rate. The study offers a methodology for assessing the role of the formation of a national pattern of central bank independence in ensuring price stability. Calculations were made for 53 countries of the world using a combination of cluster analysis tools and panel regression modeling. The cluster analysis carried out at different time intervals of the study allowed defining three patterns of the formation of central bank independence. The changes in the clusters characterizing the peculiarities of the national patterns of central bank independence shows that for a number of countries there is no stable national pattern. Modeling based on panel data showed that when forming a country pattern “Limited level of central bank independence”, an increase in the level of independence of the central bank by one unit on average leads to an increase in the inflation rate by 7.09%. On the other hand, in the countries with the national patterns of central bank independence “Dominance of the institutional and financial component of ensuring the independence of the central bank” and “Dominance of the personal and functional component of ensuring the independence of the central bank”, the expected consequence of increasing the level of independence of the central bank by one unit is to reduce the inflation rate by an average of 3.32% and 6.03%, respectively.

EARLY LIFE COGNITION, EDUCATION, AND DEMENTIA RISK

Abstract Educational attainment is one of the strongest predictors of Alzheimer’s and Related Dementias (ADRD). Yet, much remains unknown as to how early life factors, particularly early life cognitive function, and early life environments, such as family environments, help explain why education so robustly protects against later life dementia. Is the influence of educational attainment not so much the additional schooling, but rather antecedent factors, like early life cognition and family environments that both build cognitive reserve and predict subsequent educational attainment? In short, is education merely a proxy for these antecedent influences? Consequently, we use the Wisconsin Longitudinal Study, which includes 80 years of prospectively collected data on a sample of 1 in every 3 high school graduates, and a selected sibling, from the class of 1957. Sibling models, and the inclusion of prospectively collected early life cognitive function and educational histories, allows us to explore the role of these early life conditions and the role they play in shaping the relationship between education and ADRD. We find a robust independent influence of education on ADRD risk, early life family environments had little impact on the relationship. Adolescent cognition, however, which we show is influenced by family environments, does partly explain why educational attainment influences later life ADRD risk, though both adolescent IQ and education independently influence the risk for and resilience against dementia.

PENGARUH FINANCIAL KNOWLEDGE, FINANCIAL ATTITUDE, DAN FINANCIAL LITERACY TERHADAP FINANCIAL MANAGEMENT BEHAVIOR PADA UMKM SEKTOR FASHION KOTA BENGKULU

This study examine financial literacy financial attitude and financial knowledge in relation to financial management behavior in Bengkulu city's UMKM fashion industry. This study both quantitative and qualitative data gathering methods, including a questionnaire. The study's sample included 75 respondents. The saturated sample method is the sampling approach that is employed. processing of primary and secondary data utilizing SPSS's multiple regression analysis approach and statistical analysis methods. According to the study's findings, financial management behavior is positively impacted the factors of financial obligations, financial knowledge, and financial attitudes at the same time. Each independent variable influences financial management behavior favorably to some extent.

Kunci Kesuksesan Belajar: Motivasi, Disiplin, Kemandirian dan Interaksi dengan Teman Sebaya

By carrying out this analysis the aim is to determine the influence of learning motivation, Learning Discipline, Learning Independence and Peer Interaction on Learning Readiness. The type of research used is a quantitative method with descriptive analysis. Technique Data collection was carried out online with a questionnaire using a one Likert scale up to five and obtained using a simple random sampling method on 110 respondents with Criteria are active students aged 18-22. Data analysis techniques used in. This research is: Outer Model with Convergent Reliability and Discriminant calculations Validity, Composite Reliability, Cronbach's Alpha and Inner Model with T calculations statistics, R Square, f-Square, and VIF using the SmartPLS 4 (Partial Least Square).

Child-to-adult body size change and risk of type 2 diabetes and cardiovascular disease.

Childhood overweight increases the risk of type 2 diabetes and cardiovascular disease in adulthood. However, the impact of childhood leanness on adult obesity and disease risk has been overlooked. We examined the independent and combined influences of child and adult body size on the risk of type 2 diabetes and cardiovascular disease. Data from the UK Biobank on 364,695 individuals of European ancestry and free of type 2 diabetes and cardiovascular disease were divided into nine categories based on their self-reported body size at age 10 and measured BMI in adulthood. After a median follow-up of 12.8 years, 33,460 individuals had developed type 2 diabetes and/or cardiovascular disease. We used Cox regression models to assess the associations of body size categories with disease incidence. Individuals with low body size in childhood and high body size in adulthood had the highest risk of type 2 diabetes (HR 4.73; 95% CI 4.50, 4.99), compared to those with average body size in both childhood and adulthood. This was significantly higher than the risk in those with high body size in both childhood and adulthood (HR 4.05; 95% CI 3.84, 4.26). By contrast, cardiovascular disease risk was determined by adult body size, irrespective of childhood body size. Low body size in childhood exacerbates the risk of type 2 diabetes associated with adult obesity but not the risk of cardiovascular disease. Thus, promoting healthy weight management from childhood to adulthood, among lean children, is crucial.

Akuntansi Syariah: Harapan dan Realitas di Lembaga Keuangan Syariah

This study aims to determine the influence of Islamic accounting knowledge, work environment, and religiosity on the interest of accounting students in a career in Islamic financial institutions. The population in this study was all accounting students at Cipasung Tasikmalaya University, which amounted to 418 people. The sample selection method uses non-probability sampling techniques. The research method used is a quantitative descriptive analysis method. for data analysis using the IBM SPSS Statistics 27 system program. The results of this study show that partially (t) the variable of religiosity does not have an influence on the interest of accounting students for a career in Islamic financial institutions, while the variables of Islamic accounting knowledge and work environment have an influence on the interest of accounting students for a career in Islamic financial institutions. Simultaneously, (f) Islamic accounting knowledge, work environment, and religiosity jointly affect the interest of accounting students in a career in Islamic financial institutions. The R square value of 0.461 means that the amount of independent influence on the dependent variable is 46.1%. While the remaining 53.9% was influenced by other variables that were not variables in this study.

PENGARUH MOTIVASI WIRAUSAHA, KEMANDIRIAN PRIBADI, DAN PENGETAHUAN KEWIRAUSAHAAN TERHADAP KEBERHASILAN USAHA DI SENTRAL WISATA KULINER BRATANG BINANGUN SURABAYA

Currently, the Surabaya city government has provided spaces for micro, small, and medium enterprises (UMKM) or street vendors to sell their products. With the establishment of a central culinary tourism area by the government, it is expected to help the local community, especially the people of Surabaya. Research has been conducted to identify potential problems, such as the influence of entrepreneurial motivation, personal independence, and entrepreneurial knowledge on business success. Unequal competition contributes to uneven business success among the vendors. The lack of entrepreneurial motivation, personal independence, and supported entrepreneurial knowledge can lead to unequal business success in the culinary tourism center of Bratang Binangun, Surabaya.This study utilized a quantitative research method and employed a census method. A questionnaire was distributed to the vendors as the research instrument. The sample size consisted of 32 respondents, determined through a census method. Data analysis was performed using the Independent Sample Test. The research findings indicate a significant influence (0.000 < 0.05) of entrepreneurial motivation, personal independence, and entrepreneurial knowledge on business success in the culinary tourism center of Bratang Binangun, Surabaya.

#390 : Why Our Clinical Pregnancy Rates Have Improved Over the Past Two Years: Exploring Key Points of Gonadotropin-Releasing Hormone Antagonist Protocol in Fresh Embryo Transfer Cycles

Background and Aims: GnRH-ant protocol is effective in preventing a surge of pituitary luteinising hormone during controlled ovarian stimulation. In recent years, GnRH-ant protocol has been optimised to improve in vitro fertilisation outcomes. However, firstly, the success rate of frozen embryo transfer is consistently better than that of fresh embryo transfer and secondly, the success rate of GnRH-ant protocol on fresh embryo transfer is lower than that of the long protocol. This study aims to draw out a comparison of before and after data from our own centre to find the reasons for the gradual maturation of GnRH-ant protocol on fresh embryo transfer. Our study proposed to investigate the determinants affecting fresh embryo transfer in gonadotropin-releasing hormone antagonist (GnRH-ant) protocols. Method: We reviewed 2464 fresh embryo transfer cycles for IVF/ICSI-ET assisted reproduction techniques performed at our centre from 1 January 2015 to 31 December 2019. The exclusion criteria were as follows: endometriosis grade III to IV (American Fertility Society classification of endometriosis); adenomyosis; severe male oligospermia or obstructive azoospermia. Firstly, we compared the single-cycle clinical pregnancy rates between 2015 to 2017 and 2018 to 2019. Next, we performed a multifactorial regression analysis to understand what changes our centre had made between the five years in terms of years. Finally, data from 2015 to 2019 were grouped as a whole and then subjected to understand exactly where the differences in clinical pregnancy rates were affecting the GnRH-ant protocol for fresh embryo transfer. Results: A total of 1,388 cycles were included from 2015 to 2017, with a clinical pregnancy rate of 51.42% (688/1388). 1,076 cycles were included from 2018 to 2019, with a clinical pregnancy rate of 57.43% (618/1076). 2018 to 2019 compared to 2015 to 2017 for first-time IVF/ICSI. There was a 6.01% increase in clinical pregnancy rate for women who had assisted conception and performed GnRH-ant protocol with fresh embryo transfer. The results of the univariate analysis conducted suggested that the factors influencing the classification of clinical pregnancy included female basal E2 base, LH base, FSH base, P base, female Gn initiation date E2 start, LH start, FSH start, P start, Gn initiation volume and number of Gn days, antagonist addition date E2 add, LH add, FSH add, P add, plate machine day E2 trigger, LH trigger, P trigger, plate machine day number of different follicles in the meridian follicles 10-14 mm, follicles 14-16 mm, follicles 16-18 mm, follicles 18mm or more. Multifactorial regression analysis after correction suggested that age, BMI, endometrial thickness on the day of transfer, number of embryos transferred and progesterone level on HCG Day were independent influencing factors for successful pregnancy with antagonist regimen and fresh embryo transfer. Conclusion: Age, BMI, endometrial thickness on the day of transfer, number of embryos transferred and progesterone levels on HCG Day were independent influences.

A nomogram based on clinical features and molecular abnormalities for predicting the prognosis of patients with acute myeloid leukemia.

The high clinical and molecular heterogeneity of acute myeloid leukemia (AML) has led to an unsatisfactory clinical prognosis, thus we sought to incorporate both clinical features and molecular abnormalities to construct a new prognostic model. A database search of the Gene Expression Omnibus (GEO) revealed 238 cases of adult AML. The independent risk factors were assessed using both univariate and multivariate Cox regression, as well as least absolute shrinkage and selection operator (LASSO) regression. The predictive accuracy, discriminatory power and clinical applicability of the nomogram were determined by the consistency index (C-index), calibration curves and decision curve analysis (DCA). In addition, a single-centre cohort of 135 cases was used for external validation. Multivariate Cox regression analysis showed that the independent influences on overall survival (OS) were age, type of disease, DNMT3A, IDH2 and TP53 mutations. The area under the curve (AUC) values for the training set were 0.755, 0.745 and 0.757 at 1, 2 and 3 years respectively; the AUC for the validation set were 0.648, 0.648 and 0.654 at 1, 2 and 3 years; and the AUC for the northwest China set were 0.692, 0.724 and 0.689 at 1, 2 and 3 years. The calibration and DCA indicated good consistency and clinical utility of the nomogram. Finally, younger (age <60 years) and elderly (age ≥60 years) patients were each divided into two risk groups with significantly different survival rates. A nomogram consisting of five risk factors was developed for forecasting the prognosis of AML with guaranteed reliability.

Effect of lumbosacral transitional vertebrae on sagittal balance of lumbo-pelvic complexity assessed by quantitative whole-body CT imaging.

The variation at the lumbosacral junction certainly results in occult alignment changes in the lumbo-pelvic complexity (LPC). This retrospective case-control study aims to investigate the influences of lumbosacral transitional vertebrae (LSTV) on sagittal lumbo-pelvic balance assessment and provide some recommendations for preoperative imaging evaluation. Based on whole-body computed tomography (CT) images, a total of 210 individuals with complete segmentation anomalies of LSTV were included and divided into 23 presacral vertebrae (PSV) (sacralization, n=102), 25 PSV (lumbarization, n=108). The control group with 24 PSV (normal, n=100) was matched by age and gender. Sagittal lumbo-pelvic parameters including pelvic incidence (PI), pelvic tilt (PT), sacral slope (SS), lumbar lordosis (LL), sacral table angle (STA), sacral kyphosis (SK), and pelvic radius (PR) were measured at the ontogenetical S1 (Ontog S1) level and the morphological S1 (Morph S1), respectively. These parameters were compared using t-test, Kruskal-Wallis H test and post hoc test. Spearman's rank correlation coefficient and linear regression were used to investigate the association of lumbo-pelvic parameters with LSTV types and measurement levels. All the parameters at the Ontog S1 differed significantly from those at the Morph S1 (all P<0.001). At the Ontog S1 level, PI, PT, SS, and LL were negatively correlated with vertebrae counts; SK and PR were positively correlated with vertebrae counts (all P<0.001). Instead, reverse results were obtained at the Morph S1 level. The measurement level and vertebrae counts were independent influence factors for the measurement of PI, PT, SS, SK, and PR (all P<0.05). Compared with the measured values of the matched controls, the variability of most lumbo-pelvic parameters (PI, SS, LL, STA, SK, PR values of 25 PSV subgroup, and PI, PT, SS, LL, STA values of 23 PSV subgroup) at the Morph S1 level were significantly smaller than that at the Ontog S1. The measurements of PT, SS, LL, and PR were less influenced by the measurement level and vertebrae counts than those of PI and SK. Morph S1 is more recommended for the measurements of most lumbo-pelvic parameters in patients with LSTV. The parameters (PT, SS, LL, STA, PR) are shown more stable and recommended to help reduce the effects caused by LSTV.

Occupational and non-occupational risk factors correlating with the severity of clinical manifestations of carpal tunnel syndrome and related work disability among workers who work with a computer.

The contribution of certain occupational and personal factors to the development of carpal tunnel syndrome (CTS) is still uncertain. We investigated which specific occupational and non-occupational factors correlate with the level of clinical manifestations and work disability related to CTS. The study included 190 workers who work with a computer and have diagnosed CTS (100 men, 90 women, aged 20-65 years). Subjective experience of CTS-related impairments was assessed with the Symptom Severity Scale (SSS) and the Functional Status Scale (FSS) of the Boston Carpal Tunnel Syndrome Questionnaire (BCTQ). The objective, neural impairments were tested with electrodiagnostics (EDX), whereas CTS-related work disability data were collected from medical records. We found a high inter-correlation between BCTQ, EDX, and work disability data. These also showed high correlations with certain occupational factors (duration of computer-working in months and hours spent daily in computer-working, certain ergonomic, microclimatic, and other occupational conditions) and non-occupational factors (demographic and lifestyle factors: nutritional status, diet, smoking, alcohol consumption, and physical activity). Despite its limitations, our study has identified occupational and non-occupational risk factors that can aggravate CTS and work disability, but which can also be improved with workplace and lifestyle preventive and corrective measures. More research is needed, though, to establish the possible causal relationships and the independent influence of each of those risk factors.

Comparison of three dimensional CT venography and ascending phlebography based on propensity score matching in the evaluation of recurrent varicose veins

Objective: To compare the efficacy of lower extremity three dimensional CT venography (CTV) and lower extremity ascending phlebography in evaluating recurrent varicose veins. Methods: A retrospective analysis was conducted on clinical data from 235 patients with unilateral recurrent varicose veins who were treated at the Department of Vascular Surgery,Beijing Shijitan Hospital,Capital Medical University, between January 2015 and December 2020.There were 112 males and 123 females, with an age of (62.5±11.4)years (range:24 to 75 years).Patients were stratified into two groups based on preoperative imaging examination:the CTV group (utilizing lower extremity venous ultrasound+lower extremity CTV) and the control group (employing lower extremity venous ultrasound+lower extremity ascending phlebography).The two groups were matched in a 1∶1 ratio using propensity score matching, resulting in 43 cases per group.Comparative analyses between the groups at the one-year postoperative follow-up were performed using independent sample t tests, Wilcoxon rank-sum tests, χ2 tests, and linear regression analysis. Results: One year post-surgery,the CTV group exhibited a lower venous clinical severity score (VCSS) compared to the control group(M(IQR),3.0(4.3) vs.4.0(5.8),Z=-2.038,P=0.040).Additionally, the chronic venous insufficiency patients' quality of life questionnaire (CIVIQ-20) scores were significantly higher in the CTV group than in the control group (89.0(8.0) vs.82.5(17.0), Z=-2.627, P=0.010).Patients in the CTV group also experienced a shorter ulcer healing time compared to the control group (4.0(4.0) weeks vs.12.0(7.0) weeks, Z=-3.217,P<0.01).Both groups showed no clinically symptomatic recurrent varicose veins or ulcers.However, they exhibited ultrasound-detectable varicose vein recurrence, with no statistically significant difference (χ2=0.453,P=0.500).The number of diseased vessels requiring management based on ultrasound supplemented by CTV was 16, while the number supplemented by ascending phlebography was 7,with a statistically significant difference (χ2=4.800,P=0.030).Linear regression analysis demonstrated that clinical-etiology-anatomy-pathology clinical grading and the preoperative imaging examination method exerted independent influences on VCSS and CIVIQ-20 during the one-year postoperative assessment. Conclusions: CTV-assisted ultrasound enables a direct and comprehensive evaluation and localization of diseased veins in patients with recurrent varicose veins.The utilization of lower extremity vein ultrasound combined with CTV-guided management of lower extremity vessels in minimally invasive treatment significantly improves patient prognosis, surpassing the assessment provided by ascending phlebography.

The influence of independence, corporate governance, and audit quality on the integrity of financial statements

The aim of this research is to determine the influence of independence, corporate governance and audit quality on the integrity of financial reports in manufacturing companies listed on the IDX partially. The research was conducted based on quantitative methods. Determining the research sample used a purposive sampling method so that a research sample of 6 Food and Beverage Sub-sector manufacturing companies registered on the IDX was obtained. This research data uses manufacturing company financial reports for the 2018-2022 period. The data analysis method used is multiple linear regression. The research results prove that independence has a significant effect on the integrity of financial reports in manufacturing companies with t = 3.542, corporate governance has a significant effect on the integrity of financial reports in manufacturing companies with t = 6.750 and audit quality has a significant effect on the integrity of financial reports in manufacturing companies with t count = 5,733. From the results of this research, it can be understood that independence, corporate governance and audit quality play an important role in improving the integrity of financial reports.

Pengaruh Kemandirian Belajar Serta Ketersediaan Sarana Dan Prasarana Pendidikan Terhadap Hasil Belajar Mahasiswa Di Perguruan Tinggi

This study was made to determine the influence of learning independence and the availability of educational facilities and infrastructure on student learning outcomes in universities. As for this study, a type of research with quantitative research methods along with descriptive analysis was used. All data were collected using a questionnaire measured using a Likert scale from value one to value five involving 100 random students as a sample in the study. Then, the data analysis technique used in this study is a linear regression technique, which consists of validity, reliability, normality, linearity, autocorrelation, multicollinearity, heteroscedasticity, f-test, t-test and determination coefficient test using the SmartPLS 4 software application. The results of this study show that there is a positive and significant influence between the independence of learning on learning outcomes, there is a positive and significant influence between the availability of educational facilities on learning outcomes, there is a positive and significant influence between the availability of educational infrastructure on learning outcomes, there is a positive and significant influence between learning independence and the availability of educational facilities and infrastructure together on learning outcomes.

Factors Affecting Audit Quality In Internal Auditors

Purpose: This study aims to analyze the influence of competence, independence, objectivity, ethical sensitivity, and experience of auditors on the quality of audit results at the Tulungagung Regency Inspectorate. Methodology/approach: This research uses a quantitative methods using questionnaires distributed to auditors and P2UPD at the Tulungagung Regency Inspectorate. Data were analysed using a statistical application SmartPLS 3. Findings: The results show, that independence, ethical sensitivity, and auditor experience significantly affect the quality of audit results. Meanwhile, competence and objectivity do not significantly affect the quality of audit results. Practical and Theoretical contribution/Originality: Currently, the Tulungagung Regency Inspectorate was asked to conduct a re-audit because it was known that the results of previous audits differed from field data or facts obtained by the Tulungagung District Attorney team. Research Limitation: This study was only conducted at the Tulungagung Regency Inspectorate. So that the respondents were limited to 33 examining staff or auditors and P2UPD in the Tulungagung Regency Inspectorate

Micro Finance Credit Scheme and Youth Entrepreneurship Performance in Rwanda: A Case of Youth Facilitated by Vision Fund in Nyarugenge District

This study aimed to assess the contribution of credit schemes on youth entrepreneurship in Rwanda, specifically in Nyarugenge district. The research involved 540 respondents, including 72 youth entrepreneurs, eight local leaders, and two Vision Fund staff. Both qualitative and quantitative data were used, with the quantitative data containing statistical expressions to interpret achievements. The results showed that fixed pay and salary increases employees' performance, while minority disagreed. The null hypothesis was rejected, and the alternative hypothesis was accepted, indicating that the independent variable influences youth entrepreneurs' performance at Vision Fund, Rwanda. The regression equation demonstrated that youth entrepreneurs' performance at Vision Fund, Rwanda will always depend on a constant factor of.453, regardless of other factors. The majority of respondents agreed that microfinance has an average number of days a borrower needs to pay bills and obligations in specified periods, while minority disagreed. The ANOVA showed a p-value less than 0.05, indicating that there is no statistical significant relationship between credit limits and collection period and youth entrepreneurs' performance. Therefore, credit limits and collection period in Vision Fund are not implemented by top management, which does not have a statistical influence on youth entrepreneurs' performance. The researcher suggested several recommendations for management, such as understanding the default probability of default of entrepreneurs to gauge their future default risk, having a standard credit limit for existing terms and conditions in microfinance, and collecting customer information to improve customer satisfaction and retention. Overall, this study highlights the importance of credit schemes in fostering youth entrepreneurship and promoting economic growth in Rwanda.

Evaluation of E-Government Services in Jayawijaya Regency Post Expansion of the Papua Pegunungan Province Using the UTAUT Model

In the era of economic, political, and technological globalization, the importance of Good Government and Clean Government encourages the Indonesian Government to implement information and communication technology. The aim is to increase effectiveness, efficiency, transparency, and accountability in public services and government business processes. The e-government concept includes the relationship between government and government (G2G), government and business (G2B), government and ASN (G2E), and government and society (G2C). Websites are a crucial component in e-government, providing information accessibility and increasing openness. This research aims to evaluate the quality of the Jayawijaya Regency Government Website. In this research, a purposive sampling technique was used. This research used 100 samples or respondents. Data analysis in this research was carried out using descriptive analysis methods of averages and percentages. The approach applied is the UTAUT method (Unified Theory of Acceptance and Use of Technology. UTAUT is formed by three main factors, condition of work facilities, impact of information technology systems, and service user request. The variables CWF, IITS, and SUR simultaneously influence the variables EC, and ( 2) the dependent variable UB is simultaneously influenced by the EC variable. The CWF variable partially and significantly influences the EC variable. (2) the IITS variable partially and significantly influences the EC variable (3) the SUR variable partially and significantly influences the EC variable. The independent variable influences EC is 47.1% while the independent variable EC influences UB by 55.3%.

Exact vibration solution for three versions of Timoshenko beam theory: A unified dynamic stiffness matrix method

This paper introduces a unified and exact method for the vibration solution of three versions of Timoshenko beam theory, namely the classical Timoshenko beam theory (TBT), truncated Timoshenko beam theory (T-TBT), and slope inertia Timoshenko beam theory (S-TBT). The proposed unified method enables the free vibration analysis of these three beam theories performed by only one equation, which avoids separate modeling and solution with different beam theories. Firstly, the comparison of three beam theories is conducted with a special focus on deriving the governing differential equation of T-TBT based on Hamilton’s principle. Then, two parameters are introduced to unify the three governing differential equations. The dynamic stiffness matrix is derived in a unified form by reducing the order of inverse matrix operation from 2n to n, allowing the dynamic properties of three beam theories to be characterized with only a single model. Additionally, this paper also derives the unified frequency-dependent mass and stiffness matrices based on the unified dynamic stiffness matrix, which eliminates the limitation of DSM in studying the independent influence of the structure's mass and stiffness characteristics. Finally, the discrepancies of the three beam theories are discussed under different boundary conditions and aspect ratios.