Challenges for the Integrated Management of Priority Areas for Conservation in Tamaulipas, México

Protected areas (PAs) are considered as a globally accepted strategy for biodiversity conservation that demonstrates the difficulties in meeting the proposed objectives; therefore, different conservation schemes are promoted to integrate the design of interfaces that favor the exchange of knowledge among different sectors, systems and stakeholders. The objective of this study was to characterize challenges regarding the protection of natural protected areas and other biodiversity conservation schemes in Tamaulipas, Mexico. This paper analyzed 39 areas with some form of protection status in addition to the 70 national and international designations that are part of them. A document review and 13 semi-structured interviews were conducted with experts from the public, private, academic, and civil society sectors. The data were analyzed from a qualitative perspective using ATLAS.ti 9 software. The results show the overlapping of protection schemes in priority areas; the lack of policies and mechanisms that integrate the different schemes to facilitate the exchange between stakeholders; and regulatory, structural, governance, management, participation, and operational gaps, as well as the absence of comprehensive and long-term work. The importance of and challenges in articulating the different schemes and visions to achieve effective biodiversity conservation are evident.

Manajemen Dan Tingkat Partisipasi Masyarakat Dalam Pengelolaan Sampah Di Kecamatan Puuwatu

The waste problem needs handling, and the community is part of the handling of this problem. This study aims to 1) explain the form and level of community participation in waste management in Puuwatu District, Kendari City, and 2) to find a waste management strategy in Puuwatu District. The analysis techniques used were SWOT and litmus test. The results showed, 1) The largest form of community participation was in the form of money (42%), with a low level of community participation. 2). The strategic issue in community-based integrated waste management is increasing the capacity of human resources in an effort to change people's perceptions, attitudes and behavior in waste management.Keywords: Management, Participation, Waste Management Masalah persampahan butuh penanganan dan masyarakat menjadi bagian dari penanganan permasalahan ini. Penelitian ini bertujuan untuk 1) menjelaskan bentuk dan tingkat partisipasi terhadap masyarakat dalam pengelolaan persampahan di Kecamatan Puuwatu Kota Kendari, dan 2) menemukan strategi yang ada pada pengelolaan sampah di Kecamatan Puuwatu. Teknik analasis yang digunakan yaitu SWOT dan uji litmus. Hasil penelitian menunjukkan, 1) Bentuk partisipasi masyarakat terbesar yaitu dalam bentuk uang(42 %), dengan tingkat partisipasi masyarakat yang masih rendah. 2). isu strategis dalam pengelolaan sampah terpadu berbasis masyarakat adalah meningkatkan kapasitas sumber daya manusia dalam upaya mengubah persepsi, sikap, dan prilaku masyarakat dalam pengelolaan sampah.Kata Kunci : Manajemen, Partispasi, Pengelolaan Sampah

Disclosure of Corporate Social Responsibility and the factors that influence it: Evidence in Indonesia

The purpose of this study begins with an analysis to see how the disclosure of corporate social responsibility during the covid19 pandemic, then continues with an analysis to see what factors affect the disclosure of corporate social responsibility. This study uses a sample of 150 non-financial companies listed on the IDX in 2012-2020. The analytical tool used in this study is panel data regression with a random effect model. The results showed that the variables of audit committee composition, ownership concentration, management participation, return on assets, return on equity, debt and number of employees did not have a positive effect on the disclosure of corporate social responsibility. Meanwhile, the variables of the board of commissioners meeting and the total balance sheet have a positive effect on the disclosure of corporate social responsibility.

Information System Security Practices and Implementation Issues and Challenges in Public Universities

The use of information and communication technology has been providing the competitive edge for universities globally while Kenyan universities are not an exception. This has in turn made the universities targets of cyber-attacks and hence exposure to unprecedented security risks. The universities need to implement information security best practices and standards in their technological environments to remain secure and operational. The research sought to investigate the information security practices adopted in Kenyan public universities to protect themselves. Descriptive survey method was employed while the study was based on Operationally Critical Threats, Assets and Vulnerability Evaluation (OCTAVE) framework and other industry security best practices. The study targeted the 31 chartered public universities, which were clustered based on their year of establishment. Simple random and purposive sampling methods were utilized to select two target universities per cluster and determine respondents respectively. The study had a response rate of 61%. Analysis of data was done via descriptive statistics while presentation of results was done using tables and Likert scale. The study revealed that universities had implemented information security policies, with 47.6% of respondents somewhat agreeing to that. Funding for security was provided 57.6% somewhat agreeing, though the funding was deemed low by 51% of respondents. Training for security staff was deemed somewhat available (44%) thus below par, while involvement of university management on policies development was at 48% though university management participation in policies review was below average. 38% of respondents somewhat agreed that policies governing use of mobile devices existed. Frequency of user awareness and training was below the average, while 48% of respondents somewhat agreed that universities usually share their intelligence reports on threats and responses with other government agencies. 49% of respondents were somewhat in agreement universities had put in place incidence response plans. Application of updates and improvements was below average, though evaluation of effectiveness of controls was average. To remain protected universities management should cause a review of their employed information security practices and address identified gaps through instigation of essential remedial actions.

Penerapan Good Governance dalam Pengelolaan Keuangan Desa Kuala Alam Kecamatan Bengkalis

The purpose of this study was to determain the application of the principles of participation, responsibility, accountability, and transparancy in financial management starting from planning, implementation, administration, reporting, and accountability in Kuala Alam Village, Bengkalis District, Bengkalis Regency. This type of research is qualitative with a case study. Data collection techniques performed consisted of observation, interviews, and documentation. The results of this study indicate that the village government of Kuala Alam is responsible to the community, the BPD, the Regent to compile a work plan that has been prepared during the village meeting. Openness in obtaining information that has been conveyed to the public consists of billboards containing information about the APBDes. At the time of planning the village government of Kuala Alam had conducted a musrenbang involving the community. When implementing Kasi and Kaur, they must be responsible for the tasks that have been given in accordance with the standards and regulations. While at the reporting and accountability stage the Kuala Alam village government has provided reports to the Regent through the Camat and BPD as community participants. In addition the village government of Kuala Alam installed billboards in front of the Kuala Alam village office to make it easier for the people of Kuala Alam to obtain information. So that with this research both the community and the Kuala Alam Village Government can cooperate with each other in conducting supervision on village financial management in order to create good governance.Keywords: Management; Participation; Responsibility; Accountability; Transparency. AbstrakPenelitian bertujuan untuk mengungkap penerapan prinsip partisipasi, responsibilitas, akuntabilitas, dan transparansi dalam pengelolaan keuangan desa dimulai pada tahap perencanaan, pelaksanaan, Penatausahaan, Pelaporan, dan pertanggungjawaban di Desa Kuala Alam Kecamatan Bengkalis Kabupaten Bengkalis. Jenis penelitian ini adalah kualitatif dengan pendekatan studi kasus. Teknik pengumpulan data yaitu observasi, wawancara, dan dokumentasi. Hasil penelitian ini menunjukkan bahwa Pemerintah desa Kuala Alam bertanggungjawab kepada masyarakat, BPD, Bupati untuk melaksanakan rencana kerja kegiatan yang telah disusun pada saat musyawarah desa. Keterbukaan dalam mendapatkan informasi yang telah disusun disampaikan kepada masyarakat berupa baliho yang berisi informasi tentang APBDesa. Pada saat perencanaan pemerintah desa Kuala Alam sudah melakukan Musyawarah Perencanaan Pembangunan melibatkan masyarakat. Pada saat pelaksanaan Kasi dan Kaur sudah bertanggungjawab atas tugas yang telah diberikan yaitu sesuai dengan standar dan aturan yang berlaku. Dalam tahap penatausahan pemerintah desa sudah melakukan pembukuan dengan tertib. Sedangkan pada tahap pelaporan dan pertanggungjawaban pemerintah desa Kuala Alam sudah memberikan laporan kepada Bupati melalui Camat dan BPD sebagai perwakilan masyarakat. Selain itu pemerintah Desa Kuala Alam memasang baliho didepan kantor desa Kuala Alam agar mempermudah masyarakat Kuala Alam untuk memperoleh informasi. Sehingga dengan adanya penelitian ini baik masyarakat maupun Pemerintah Desa Kuala Alam bisa saling bekerjasama dalam melakukan pengawasan terhadap pengelolaan keuangan desa agar terciptanya Good Governance yang baik.Kata Kunci: Pengelolaan; Partisipasi; Responsibilitas; Akuntabilitas; Transparansi.

OPTIMIZATION MODELLING OF ENGINEERING ENTERPRISES FINANCIAL SECURITY IMPROVEMENT

The article's purpose is to develop a methodical approach to improving financial security, which takes into account the acceleration of reproducing processes on Ukraine's device of engineering enterprises. This approach is based on multi-cellular vector optimization. It allows us to determine the optimal values of current assets' manifestations and net profit dynamics and set the optimal correlation between them. Approbation of a methodical approach to improving financial security and acceleration of reproducing processes on the example of Ukraine's four engineering enterprises was performed. Financial statement data for eight periods were used to build optimization vectors. To improve financial security and accelerate the reproducing processes of Ukraine's engineering enterprises, certain volumes of working assets, periods of their turnover, their marginal value taking into account different financing sources, and maximum net profit at certain manifestations of the dynamics of current assets are established. In implementing the methodical approach to improving financial security and accelerating the reproducing processes in engineering enterprises' practical activities, highly qualified personnel occupy a significant role and place. The powerful toolkit of their provision is material stimulation (an increase of wages, provision of premiums) and establishment of relations in the team (social justice in the department); the opportunity to advance on the career ladder; respect for employees by management; frank and friendly relationships at all levels of management; participation in corporate holidays of all employees. Therefore, the study's further direction is developing a methodical approach to improving the financial security of engineering enterprises, taking into account personnel support.

Partisipasi Manajemen, Pemanfaatan Teknologi Informasi, Efektivitas Sistem Informasi Akuntansi dan Kinerja Karyawan Lembaga Perkreditan Rakyat

The purpose of this study is to explain the effect of management participation, technology utilization, and effectiveness of accounting information systems on employee performance. This research used a quantitative approach (positivism) in an associative form and was carried out at the LPD (village credit institution) in Tabanan Regency area. The population used in this study were 75 respondents from 10 LPDs in Tabanan Regency. The data analysis technique used is multiple linear regression. The results show that management participation has positive and significant effect on employee performance, technology utilization has positive and significant effect on employee performance, effectiveness of AIS has positive and significant effect on employee performance. Keywords: Management Participation; Technology Utilization; AIS Effectiveness; Employee Performance.

Kecanggihan Teknologi Informasi, Partisipasi Manajemen, Pengetahuan Manajer Akuntansi Dalam Efektivitas Sistem Informasi Akuntansi PT Indah Yatama Air Cargo Jateng

This type of research used in this research is quantitative methods. This study uses primary data obtained through questionnaires. Respondents in this study were users of accounting information systems at PT Indah Yatama Air Cargo in Surakarta and Semarang, as many as 36 respondents. The sampling technique used was saturated sampling or census. The data analysis method in this study used multiple linear regression analysis. The results showed that the variable of information technology sophistication had a positive and significant effect on the effectiveness of the accounting information system, while the management participation and knowledge management variables had no significant effect on the effectiveness of the accounting information system. Meanwhile, simultaneously the results of this study indicate that the variables of technological sophistication, management participation, and knowledge of accounting managers have a significant effect on the effectiveness of accounting information systems. The coefficient of determination shows a value of 54,0%, the remaining 46,0% is explained by other variables outside of this study.

Telehealth Interventions to Support Self-Management in Stroke Survivors: A Systematic Review

Telehealth (TH) intervention is a method to optimize self-management (SM) support in stroke survivors. Objectives of this study included identifying the TH-SM intervention’s focus and SM support components, the TH delivery type, and the TH-SM support effects on stroke survivors. Five databases were searched for the years 2005–2020 to identify TH-SM support interventions for stroke survivors. Randomized controlled trials and quasi-experimental, one-group re-post study designs were included. Ten studies were reviewed. TH-SM support focused on post-stroke depression, obesity management, participation, functional mobility, and activities of daily living. The TH delivery type most used in selected studies was messaging. Regarding the SM support components, the education component was used in all studies, and psychological support and lifestyle advice and support were used in 8 out of 10 studies. TH-SM intervention had positive effects in terms of goal achievement for SM behavior, emotional state, and mobility of clinical outcomes, and TH acceptance in stroke survivors. Although the TH-SM-supported intervention effects were not found consistently in all outcomes, this review discovered a positive effect on various SM-related outcomes. In addition, TH delivery types and SM support components showed the possibility of various options to be considered for intervention. Therefore, we suggest that TH-SM supported intervention is a positive alternative for SM support in stroke survivors.