Low Level Of Compliance Research Articles

Analisis Kesesuaian Tingkat Pengungkapan Transaksi Pihak Berelasi dengan PSAK 7

The purpose of this study aims to describe the level of disclosure of related party transactions in the manufacturing industry and compare between sectors as well as test and analyze its effect on firm value in manufacturing industries listed on the Indonesia Stock Exchange. Research Methods This research is a descriptive study using content analysis in related party reports in annual reports. To perform content analysis on a text, a code is given which is divided into several categories and then analyzed using conceptual analysis or relational analysis. Conceptual analysis functions to analyze and interpret the text by coding the text into manageable content categories. Meanwhile, relational analysis builds on conceptual analysis by examining the relationship between concepts in a text. The results of the study show that with regard to the Disclosure Practices of Related Party Transactions, manufacturing companies as well as other corporate entities listed on the Indonesia Stock Exchange (IDX) refer to the provisions of PSAK 7 of 2018. Related Party Disclosure Practices disclosed in the issuer's annual report can be grouped into 2 namely mandatory disclosure (mandatory disclosure) and voluntary disclosure (voluntary disclosure). The level of disclosure of related party transactions in manufacturing companies that are overall (oscore) gets a score of 64.4% and is categorized as a level of disclosure with moderate/medium compliance. The level of disclosure of related party transactions in manufacturing companies that are mandatory (mandatory) gets a score of 73.8% and is classified into a level of disclosure with a moderate level of compliance. As for voluntary disclosure, it gets a score of 58.2%. And can be classified into the level of disclosure with a low level of compliance.

DOES ENVIRONMENTAL DISCLOSURE OF THE OIL AND GAS INDUSTRY COMPLY WITH THE GRI? EVIDENCE FROM INDONESIA

The reporting of Corporate Environmental Responsibility (CER) shows the commitment of a company to minimize the negative impacts on the environment caused by its operations. This study attempts to analyze the level of compliance in terms of disclosure in CER reporting by companies operating in the oil and gas industry based on the GRI 300 Environmental Standards reporting guidelines. This study uses content analysis. The data were obtained from relevant documents: the annual and sustainability reports. The data were evaluated using coding techniques. The evaluation results show that Indonesia's oil and gas industry companies exhibit low-compliance in terms of disclosure in their CER reportingand a low compliance level in terms of regulations. Future research could investigate different sectors of the Indonesian economy to further analyze the practice of CER reporting in the country. Future research could also use other data sources for content analysis instead of annual and sustainability reports.

Epidemiology of Helicobacter pylori Resistance to Antibiotics (A Narrative Review).

Helicobacter pylori (H. pylori) is the most common bacterial infection worldwide and one of the main etiological factors of chronic gastritis, peptic ulcer disease, and stomach neoplasms. The mass application of antibiotics without testing, especially during the last years of the pandemic of SARS-CoV-2, could lead to a dramatic increase in antibiotic resistance and reduced effectiveness of eradication regimens for H. pylori infection. The epidemiology of H. pylori resistance to antibiotics still has unclear mechanisms. Antibiotic policy should be intensified to optimize treatment, and regular monitoring of resistance of H. pylori in different geographical regions should be conducted. Individualized treatment according to susceptibility testing is strongly advisable, and the best treatment regimens should be selected. The mutations in the genes encoding the antibiotic target protein are significant risk factors for H. pylori resistance. Iatrogenic errors in diagnosis and prescribing treatment for the failure of H. pylori eradication are other important risk factors. The low level of awareness and compliance with the correct treatment influence the rate of H. pylori resistance. Epidemiological surveillance of antibiotic resistance and the adoption of new treatment strategies are needed. The discovery of an efficient vaccine against H. pylori could reduce the pressure of the world's growing antibiotic resistance.

Patient Compliance Patterns on Therapeutic Success of Type 2 Diabetes Mellitus Medication at La Temmamala Hospital in Sopping, South Sulawesi

Patient compliance is a determining factor for successful therapy, especially for long-term treatment such as diabetes mellitus. Purpose: The aim of this study was to determine the level of adherence and the influence of the characteristics of patients with type 2 diabetes mellitus in using drugs at the Regional General Hospital of La Temmamala, Soppeng. Thirty respondents who met the entry criteria in this study. Data were obtained prospectively. Respondents were interviewed using a demographic questionnaire and an MMAS-8 questionnaire (Morisky Medication Adherence Scale-8). The results of the study showed low compliance level of 43.3%, medium 36.7%, and high 20.0%. Exercising status, co-morbidities, regimen therapy, and checking fasting blood sugar gave significant results on the level of adherence (p<0.05). other factors such as level of educational factors, profession, duration of diagnosis, dietary pattern, smoking, and the varian drug had no effect on compliance (p>0.05). Compliance of most respondents was low (43.3%). Exercise status, comorbidities, regimen therapy, and fasting blood sugar test results are the factors that affect adherence.

Late diagnostics of hereditary nephrogenic diabetes insipidus: clinical case

Diabetes insipidus belongs to the group of rare heterogeneous diseases, it can manifest at any age and is distinguished by a variety of etiological factors, pathogenetic mechanisms and clinical variants of the debut and course. A significant water-electrolyte imbalance in this type of diabetes is its "calling card". The article presents a description of a clinical case of a preschool patient with early verification and late diagnosis of hereditary nephrogenic diabetes insipidus as a result of the lack of alertness of primary care specialists. Low awareness of parents about the essence of the pathology, insufficient sanitary and cultural level of the family and, as a result, a low level of parental compliance create additional risks for achieving a long-term remission. This case reflects the importance of a thorough history taking, which makes it possible to suspect the hereditary nature of the disease from the first days of a child's life at the outpatient stage. Carrying out timely diagnostics both at the regional and federal levels for further development of treatment tactics, recommendations and a follow-up plan is a necessary step towards improving the patient's quality of life.

The Influence Of Taxpayer's Understanding And Knowledge About Tax Regulations, Quality Of Services And Tax Sanctions On Motor Vehicle Taxpayer Compliance In Lebong District (Empirical Study At Samsat Lebong Regency)

This study entitled The Effect of Understanding and Knowledge of Taxpayers on Tax Regulations, Quality of Service and Tax Sanctions on Compliance of Motorized Vehicle Taxpayers in Lebong Regency (Empirical Study at SAMSAT Lebong Regency). The background of the problem in this study is the low level of taxpayer compliance. The purpose of this study was to examine the effect of understanding and knowledge of taxpayers about tax regulations, service quality and tax penalties on motor vehicle taxpayer compliance. This type of research includes quantitative descriptive research.The population in this study are taxpayers in Lebong Regency, while the number of taxpayers for two-wheeled motorized vehicles in Lebong Regency is 9,347. The method used in selecting the sample is based on the Taro Yamane formula. Of the 99 questionnaires distributed, only 99 questionnaires were processed. The results of the hypothesis test for the variable Understanding and Knowledge of Taxes t test have a significance level of 0.000, which means <0.05. This shows that this research supports the first hypothesis (H1 is accepted). 0.000, which means <0.05 This shows that this study supports the first hypothesis (H2 is accepted). The results of the hypothesis test for the Tax Sanctions variable in the t test have a significance level of 0.000, which means <0.05. supports the third hypothesis (H3 is accepted). Accountability Report, Quality of Service and Tax Sanctions that is equal to 98.6%. while the remaining 1.4% is explained by other variables not included in this study, such as transparency, government performance, competence of village officials, and others.

Analisis Determinan Kepatuhan Wajib Pajak Kendaraan Bermotor di Kantor SAMSAT

The decline in realized revenues and the high arrears on motor vehicle taxes indicate a low level of taxpayer compliance. The study aims to determine the effect of income levels, understanding of tax regulations, and service quality on motor vehicle taxpayer compliance at the SAMSAT Office of Gianyar Regency. The sample used was 100 motor vehicle taxpayers. Purposive sampling was used as a sample determination method. The questionnaire method was used as a data collection method. Multiple linear regression analysis is the analytical technique used in this study. The results showed that the level of income, understanding of tax regulations, and quality of service had a positive effect on motor vehicle taxpayer compliance. This research provides empirical support for the Theory of Planned Behavior and attribution theory.
 Keywords: Income Levels; Understanding of Tax Regulations; Service Quality; Taxpayer Compliance

Gambaran Kepatuhan Lansia dalam Mengkonsumsi Obat Antihipertensi di Wilayah Puskesmas Simpang Tiga Kota Pekanbaru

Elderly compliance in taking antihypertensive drugs is one of the determining factors for controlling hypertension. This study aims to determine the description of elderly compliance in consuming antihypertensive drugs in the Simpang Tiga Health Center area of ​​Pekanbaru City. This study uses a descriptive survey research method. The research sample was 96 respondents who were taken based on inclusion criteria using a purposive sampling technique. The analysis used is the univariate analysis which describes the characteristics of the respondents and the level of compliance. The result of this study shows that most of the respondents have a low level of compliance of 61.5% with the characteristics of the elderly aged 60-69 years of 86.5%. Distribution of respondents by gender, it was found that most of the respondents were women by 60.4%. Distribution of respondents based on ethnicity, it was found that most of the respondents were Malays, namely 64.6%. The highest percentage of respondents' education is SMP/equivalent at 38.5. The results of this study indicate that most of the respondents have a low level of adherence to taking medication. Research recommends that is necessary to improve the provision of health education regarding the importance of consuming antihypertensive.

Pengaruh Edukasi Emo-Demo Terhadap Kepatuhan Minum Obat Pasien Hipertensi Pada Peserta Prolanis

The problem of medication adherence in individuals with hypertension remains a challenge, even in developing countries. The purpose of this study was to determine the effect of Emo demo education on adherence to taking medication in hypertensive patients enrolled in the Prolanis program at Puskesmas Sumbersari Lumajang. This study was conducted at Sumbersari Health Center in March 2023. This study used a quasi-experimental research design with a one group pre-post test design. The purposive sampling technique was chosen to select a sample of 50 respondents. This study used the MMAS-8-4 (Morisky Medication Adherence Scale) questionnaire as a measuring tool for medication adherence. Statistical tests using the Wilcoxon Signed Rank test. Before the emo-demo, most of the 22 (44%) respondents were at a low level of compliance. After emo-demo education, most of the respondents were in moderate compliance 33 (66%) and high compliance 14 (28%). The results of bivariate analysis show that Emo demo education has a significant effect on drug compliance in hypertensive patients participating in Prolanis, with a p-value of 0.000 which is smaller than the predetermined level of significance of 0.05. The provision of Emo Demo in health education with a focus on the target group is expected to be facilitated by the puskesmas. Effective medication adherence among hypertensive patients can improve control of blood pressure and prevent complications of the disease.

Factors affecting compliance to preoperative patient care guidelines among nurses working in surgical wards of a tertiary referral hospital in Nairobi, Kenya

BACKGROUND 
 Worldwide, over 234 million surgical patients are operated on yearly with 3%-16% of them developing complications and other preventable surgical mistakes. To mitigate these negative surgical outcomes, pre-operative patient care guidelines (PPCG) have been developed. However, poor compliance with the guideline may lead to surgical errors. In Kenyatta National Hospital (KNH) 20% of surgical errors and 10% of cancelled surgeries are due to poor compliance with PPCG. Therefore, this study aimed to establish the level of compliance with PPCG and its associated factors among perioperative nurses at KNH. 
 MATERIALS AND METHODS 
 This was an analytical cross-sectional study that was conducted at the KNH surgical wards. The census method was utilized to collect data among 103 nurses and analyzed using SPSS version 22. Bivariate analysis with Fischer’s exact test was used for the correlation between the independent and dependent variables, with a p-value of <0.05 being considered to be statistically significant at a 95% confidence interval. 
 RESULTS 
 Most [59(57.3%)] of the participants had low compliance to PPCG, with nurses’ experience (p=<0.001), gender (p=0.02), level of education (p=<0.001), having post-basic nursing training (p=0.02), not having training in PPCG (p=<0.001) and knowledge on PPCG (p=<0.001) being significantly associated with compliance to PPCG. 
 CONCLUSION 
 Most of the nurses have low compliance levels to PPCG, with nursing experience, nurses of the male gender, not having post-basic nursing training and not having training in PPCG use being the main contributing factors.

Effect of Compliance with Environmental Regulations in the Construction of Public Civil Works, Cajamarca, Peru

Construction activities produce considerable environmental effects and have resulted in a growing demand to implement favorable environmental practices. In this sense, this research aimed to evaluate the effect of the level of compliance with environmental regulations in public civil works in the San Ignacio, Cajamarca, Peru district. Data were obtained through direct observation and structured interviews in 7 selected construction sites. The deductive and analytical method was used. As a result, the level of compliance was obtained. Work 4 had the highest rank, and works 2 and 5 had the lowest. Currently, all the works are in a similar range of compliance. The degree of association between the level of compliance with environmental regulations and the current state of the civil works indicates a probability of 0.0190, which shows that the low level of compliance with environmental regulations in the construction of public civil works in the district of San Ignacio generates a deterioration in the quality of the environment and increases the possibility of administrative sanctions.

Analysis of the Effectiveness of the Implementation of the Tax Volunteer Program in Improving Compliance With the Annual Tax Return Reporting of Individuals at KPP Pratama Menteng Satu Jakarta in 2020 – 2021

This study aims to analyze the effectiveness of the role of the tax volunteer program in improving compliance with the annual tax return reporting of individuals at the KPP Pratama Menteng one year 2020-2021 and determine the driving and inhibiting entities in the implementation of the tax volunteer program. The research phenomenon is the low realization of the tax revenue target, the low level of taxpayer compliance, whereas the Directorate General of taxes seeks to provide good services such as tax volunteer program. This thesis uses the theory of Duncan with indicators of achievement of objectives, integration and adaptation of this study using a qualitative research approach with descriptive research type . The Data used are primary data obtained from interviews and secondary data informants. Data collection techniques in the form of interviews , observation, documentation and source trigulation. The results showed that the effectiveness of the implementation of the tax volunteer program in improving the reporting of annual tax returns has been running according to Regulation article 1 point 9 PER-12/PJ/2021 but not yet effective, the main problem that is website unstable in Kpp Pratama Menteng one. and the part that became tax volunteers at Kpp Pratama Menteng one , only from the STIAMI Institut can be seen from the survey results because of good service in assisting the reporting of annual tax returns so that the tax volunteer program can have the opportunity to improve compliance and increase state tax revenue However, there are still inhibiting entities.

Antenatal Care Practice and Pregnancy Outcome at Sikuati Area , Kudat, Sabah�.!

Antenatal (AN) care is vital for all pregnant women and for reduction of maternal mortality and morbidity. AN care knowledge and specific AN care practices are some of the crucial components of what determines effective AN care. In developing nations, the health of pregnant women can be even more sensitive to these factors. Objectives of this study was to assess the antenatal ( AN) care practice and pregnancy outcome of ever-married women aged 18 to 49 years old having at least one pregnancy experience, residing in kampongs of Sikuati area, Kudat between March to December 2015. Cross–sectional descriptive study, non-probability convenient sampling method was used and 150 eligible participants were interviewed through face to face by trained interviewers using a semi- structured questionnaire and their knowledge of AN care, their AN care practices and outcomes and complications of their pregnancies were recorded. 99% of all the women received AN care, and 64% of the women received essential AN care practice (AN visit of minimum 4 times). The study revealed that overall knowledge amongst the women with good knowledge was 48% and low knowledge was 52%. Despite this, it was found that low knowledge of AN care was associated with essential AN care practice. Additionally, AN care practices, assessed through timing of first AN care visit and frequency of visits, was not significantly associated with pregnancy complications. Despite these results, outcomes were good and all complications were properly and successfully addressed. This may reflect the effectiveness of current programs in place promoting importance of AN care and delivery practices. Maintenance of current programs with targeted interventions to address low knowledge level and the low level of compliance with essential AN care completed are recommended.

Compliance with COVID-19 Preventive Measures: The Role of Intelligence, the Dark Triad and Dysfunctional Impulsivity

Although measures to prevent COVID-19 infection have been greatly relaxed in many countries, they are still quite stringent in others. However, not all citizens comply with them to the same extent. Many studies show the importance of personality traits in predicting compliance with these measures, but it is not so clear what the role of intelligence is. Therefore, we aimed to assess whether intelligence is related to compliance with these measures, and what its predictive role is when considered together with the dark triad and dysfunctional impulsivity. A total of 786 participants answered four questionnaires. We performed correlations, multiple regression analysis, and structural equation analysis. Multiple regression analysis showed that psychopathy and dysfunctional impulsivity were the variables that contributed most to compliance, while intelligence contributed very little. The results of the structural equation modelling suggested that intelligence had only an indirect relationship with compliance, through its relationship with the negative personality traits dysfunctional impulsivity and the dark triad. Intelligence seems to modulate the relationship between negative personality traits and compliance. Therefore, more intelligent people with negative personality traits would not tend to have such low levels of compliance.

Implementation of Groundwater Tax Collection Based on Regional Regulation Number 10 of 2010 concerning Regional Taxes in Tangerang Regency

This study focuses on the Implementation of Groundwater Tax Collection Based on Regional Regulation Number 10 of 2010 concerning Regional Taxes in Tangerang Regency which is motivated by the high activity of groundwater extraction in Tangerang Regency, but in reality, it is found that there is still low awareness of tax subjects to register as taxpayers and low compliance level of tax payable reporting. Therefore, this study aims to describe how the implementation of groundwater tax collection is based on regional regulation number 10 of 2010 concerning local taxes in Tangerang Regency. The research method used is a descriptive method with a qualitative approach. The results showed that the implementation of the collection was not optimal due to the lack of coordination between organizations, discretionary actions by lower-level bureaucrats that were not by regulations, and negative responses from groundwater taxpayers. This study concludes that the implementation of groundwater tax collection in Tangerang Regency is still not fully by tax regulations.

The Influence of Taxpayer Awareness and Tax Sanctions on Msme Taxpayer Compliance at Kpp Pratama Purwakarta District

This research is motivated by the low level of taxpayer compliance as seen from the increase in the number of MSME taxpayers but not supported by fulfilling obligations to pay taxes, this is influenced by low awareness of taxpayers and tax sanctions. This study aims to determine whether the advice of taxpayers and tax sanctions affect taxpayer compliance of Micro, Small and Medium Enterprises (MSMEs) in Purwakarta Regency. The factors tested in this study suggest that taxpayers and tax sanctions are the independent variables, while taxpayer compliance is the dependent variable. The research method used is the verification method. The population in this study is MSMEs taxpayers who are registered at KPP Pratama Purwakarta Regency, totaling 1,608 MSMEs. The sampling technique used is the convenience sampling technique using the Slovin formula, so that the total sample is 100 MSMEs. The analytical method used is multiple linear regression analysis using the SPSS program. The results showed that the advice of taxpayers and tax sanctions had an effect on the compliance of the MSMEs taxpayers in Purwakarta Regency. In addition, the test results show that the influence of taxpayer advice and tax sanctions on MSME taxpayer compliance is 94.3%

Influence of Spatial Attributes on Human Behavior in Complying with COVID-19 Health Protocols in The City Park of Puputan Badung Denpasar Bali

The study aims to determine the most effective spatial setting for the fitness spots with pandemic mitigation in the city park of Puputan Badung Denpasar Bali as well as to identify various responses of human behavior in complying with health protocols. A mixed-method strategy was utilized, where a quantitative technique was used to determine the level of compliance. A qualitative inquiry with a case study method was also used to assess the influence of spatial attributes on human behavior. The respondents were selected using accidental sampling during peak times for a week. The sport activities observed were fitness, which was available in several spots of parks. Based on human behavior theories, the fitness space equipped with COVID-19 mitigation measures has not provided optimal stimuli to the people in complying with health protocols, leading to low compliance levels. The results of this study can be used as a reference to evaluate the effectiveness of implementing pandemic mitigation in the city park of Puputan Badung and other city parks with similar characteristics from an architectural perspective.

Association between Compliance with COVID-19 Restrictions and the Risk of SARS-CoV-2 Infection in Poland.

During the coronavirus disease 19 (COVID-19) pandemic it has become very important to comply with preventive measures. We aimed to assess compliance with applicable restrictions and to explore the links between the level of compliance and the risk of COVID-19. This cross-sectional study included Polish adults who were asked to complete a validated questionnaire. The study period was from 1 November 2020 to 31 January 2021 and a computer-assisted web interview method was chosen to perform the survey. The study involved 562 women and 539 men. COVID-19 was reported in 11.26% of participants. A good level of compliance with the sanitary restrictions was reported for 38.87% of participants, an average level of compliance for 47.96%, and a low level of compliance for 13.17%. A reduced risk of COVID-19 was associated with the following preventive measures: regular use of protective masks, social and physical distancing in public places, regular use of hand sanitizers with high ethanol content, and the use of disposable gloves in public places. Our survey revealed satisfactory public compliance with the pandemic restrictions. Sanitary and epidemiologic measures to prevent the pandemic were shown to be adequate and effective.

COVID-19 symptoms and compliance: The mediating role of fundamental social motives.

Understanding the compliance of infected individuals and the psychological process underlying compliance during pandemics is important for preventing and controlling the spread of pathogens. Our study investigated whether fundamental social motives mediate the relationship between having infectious disease and compliance. An online survey was conducted in March 2020, during the severe phase of the COVID-19 outbreak in China to collect data from 15,758 participants. The survey comprised self-report questionnaires with items pertaining to current symptoms (COVID-19 symptoms, other symptoms or no symptoms), the Fundamental Social Motive Inventory, and measures of compliance. Correlation analysis, linear regression analysis, and structural equation model were used for data analysis. The participants with COVID-19 symptoms had lower levels of compliance than those without symptoms, and their lower compliance was caused by a decrease in disease avoidance (indirect effect = -0.058, 95% CI = [-0.061, -0.056]) and familial motives (indirect effect = -0.113, 95% CI = [-0.116, -0.062]). Whereas exclusion concern (indirect effect = 0.014, 95% CI = [0.011, 0.017]) suppressed the effects of COVID-19 symptoms on compliance, the effect disappeared in the multiple mediation model, while those of disease avoidance and familial motives remained. Our findings emphasize the critical role of disease avoidance and familial motives in promoting compliance with public health norms during pandemics and suggest that enhancing these motives may serve as an effective intervention strategy to mitigate noncompliance among potentially infected individuals.

Tax administration, trust in tax authorities, and personal income tax compliance: Evidence from Nigeria

Developing countries are characterized by a low level of tax compliance arising from weaknesses in tax administration and trust deficits. This poses a critical challenge toward the attainment of developmental goals. This paper aims to examine the moderating role of trust in tax authorities for the relationship between tax administration and personal income tax compliance in Nigeria. The study used a survey design to obtain data through a structured questionnaire administered to randomly selected individual taxpayers from Nigeria; 365 responses were collected. The OLS results revealed that tax administration significantly influences personal income tax compliance (β = 0.301, t = 4.068, and p-value = 0.000). Trust in tax authorities significantly influences personal income tax compliance (β = 0.183, t-value = 3.650, and p-value = 0.000). Furthermore, the result showed that trust in tax authorities positively moderates the relationship between tax administration and personal income tax compliance (β = 0.323, t = 4.098, and p-value = 0.000). This study concludes that tax administration significantly affects personal income tax compliance, and trust in tax authorities moderates this relationship in Nigeria.