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Volume XII Issue I

4 paper(s)

The Effect of Financial Literature and Financial Efficiency

Poppy Camenia Jamil, Vira Monica, Syahrial Shaddiq, R. Rudi Alhempi · January 2023 · pp. 01-17

This study aims to determine and analyze the effect of financial literacy and financial efficacy on investment decisions in active students in the city of Pekanbaru. The research method used is descriptive and quantitative as well as qualitative methods. Types and sources of data using primary data and secondary data. The data collection technique uses a questionnaire that has been tested for validity and reliability. The research subjects were ±130 respondents with purposive probability sampling technique and 6 interviewees. Meanwhile, the data analysis technique used was multiple linear regression equations, management using SPSS V25 and NVivo 12. Based on the results of the t test, it was obtained that financial literacy partially had a positive effect significant impact on investment decisions and financial efficacy has a significant positive effect on investment decisions in students. Furthermore, based on the F test, it is found that financial literacy and financial efficacy simultaneously have a significant effect on investment decisions.

Effect of Environmental Uncertainty, Competence of Human Resources and Infrastructure on Quality of Financial Statements

Mawar Permata Sari, Firdaus AR, Windi Arinka Pibriani, Syahrial Shaddiq, Budi Alamsyah Siregar, R. Rudi Alhempi · January 2023 · pp. 18-28

This study aimed to determine the effect of environmental uncertainty, competence of human resources and infrastructure on the quality of financial reports through a survey on OPD Indragiri Hulu Regency). This research is a quantitative research conducted by using a questionnaire. The research sample was 30 by OPD in Indragiri Hulu Regency. The data of this study analyzed using multiple linear regression using SPSS. The results of this study indicate that the variables of environmental uncertainty, competence of human resources and infrastructure together affect the Quality of Financial Reports extent and regressions results are good. Partially, environmental uncertainty variables affect the quality of financial reports at OPD Indragiri Hulu Regency, human resource competence affects the quality of financial reports at OPD Indragiri Hulu Regency and infrastructure affects the quality of financial reports at OPD Indragiri Hulu Regency

Modelling the Effects of Age and Gender on Patients with Hepatitis B

OLAJIDE Oluwamayowa Opeyimika, OLAYEMI Michael Sunday, OLUWAFEMI James Oluwaseyi, & AJAYI Omolola Felicia · January 2023 · pp. 29-37

Background. Hepatitis B is a potentially fatal cause of liver disease worldwide. Nigeria is currently recognized as having one of the highest rates of infection in all of Africa. This study aimed at modelling the effect of gender and age on the presence of hepatic B patients at Unilorin Teaching Hospital, Ilorin, Kwara State, Nigeria. Methods. The study was conducted over a three-year period (2019-2021) which translates to a total of 4,364 patients who underwent testing at the hospital's laboratory during that time. The data were fitted to both Probit and Logit models, and we choose the optimal model for the study using the Akaike Information Criterion (AIC) and Log Likelihood (LOG LIK). Results. The results show that 24.38% of the population tested positive to hepatitis B, whereas 75.63% tested negative. Patients between the ages of 20 and 30 had the highest frequency of 1162, while there were no patients in the age range of 100 to 110. Women under the age of 20 had a higher rate of HBsAg positivity (20%) compared to those over 20 (8.7%), or=2.54 (95% CI 1.31 to 4.90). Conclusion. We concluded that gender and age are statistically significant (i.e., not all level means are equal) to testing positive to hepatitis B in Nigeria. Since Pr (>|z|) for gender and age = 2e-16 \*\*\* and it was discovered that the Probit model fits the data better than the Logit model.

Effects of Methanol Leaf Extracts of Calotropis Procera on the Histopathology Index of Wistar Rats

Precious Bukola Alabi, Joan Mayowa Oniemola, Enojo Onoja · January 2023 · pp. 38-45

Calotropis procera Linn commonly known as ‘sodom apple’, is a tropical plant growing of about 1050 meters (family name). The phytochemical analysis of Calotropis procera methanol leaf extract administered to wistar rats were evaluated for histopathology study of the wistar rat liver. The qualitative and quantitative phytochemical composition of Calotropis procera determined contained Cardiac glycoside (+), Tanins (+), Alkaloids (++), Flavonoid (+), Saponin (+) and Total phenol (+++). The quantitative constituent includes: Cardiac glycoside (5.93±0.01 Mg DE/g), Tanins (8.70±0.02 GAE/g), Alkaloid (64.31±0.06 %), Flavonoid (6.10±0.05 Mg DE/g), Saponin (2.71±0.04 Mg DE/g), Total phenol (277.25±0.25 GAE/g). Twenty (20) Wistar rats with the average weight of 120 ±0.5 g were used in this study with five groups of four animals each (n=4). Group A (Positive: control) was on commercial feed, Group B (Standard 1 mg dexamethasone/kg b.wt), Group C to E were administered the graded doses of extracts (100 mg, 150 mg and 200 mg/kg/b.wt) for 14 days. The histopathology results revealed an increase in the production of kupffer cells in the liver and mild dilation of the sinusoidal space and central vein in the group administered with graded doses of the leaf extract.It was observed that methanol leaf extract of Calotropis procera is safe for consumption at recommended dose.

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