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Lilik Sigit Wibisono; Fitratun Najizah; Ni Kadek Krisna Dwi Patrisia; Lulu'ah Feby Purwanti; Eriga Yessyra Syafitri

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2023 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Geriatrics is a branch of gerontology that studies the level of health in the elderly from various aspects, including: promotive, preventive, curative and rehabilitative which includes physical, mental and social health. In principle, geriatrics strives for a happy and useful old age. Throughout the world today, the number of elderly people is estimated to be more than 629 million people, and in 2025 it is projected that the number of elderly people will reach 1.2 billion. Indonesia is a country that has a fairly high number of elderly people. In 2010 the number of elderly aged 65 years and over was 11 million, and it is projected that in 2020 the number of elderly will increase by 7.2%. Even the United States Census Bureau estimates that Indonesia will experience the largest increase in elderly citizens in the world in 2025, namely 414%. The increasing number of elderly will affect the welfare of the elderly (Ministry of Welfare of the Republic of Indonesia. 2012). The increase in the elderly population is of course accompanied by the risk of various degenerative diseases such as diabetes mellitus, coronary heart disease, osteoarthritis, neuromuscular disease and lung disease. Around 50-80% of elderly people aged more than 65 years will experience more than one chronic disease. This is related to the fact that the older you get, the more health problems you experience. One way to improve the quality of life for the elderly is to do physical exercise. Physical exercise can maintain or improve flexibility, cardiopulmonary endurance, agility, strength and balance. Several studies show that physical exercise has a consistent effect in reducing the risk of falls in healthy older adults. Kuptniratsaikul's research in 2009-2010 showed that simple balance exercises carried out by elderly people with a history of falls could reduce the incidence of falls in the elderly and significantly improve body balance. A 2017 Cuevas meta-analysis study showed that balance training programs showed the greatest effect in reducing the risk of falls in the elderly. For elderly people who are not yet able to do balance exercises independently, they need professional assistance

Suhadi Suhadi; Sulastri Sulastri; Edi Santoso

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

ABSTRACT. Sectio Caesarea (SC) is a common and widely performed operation on pregnant women and its prevalence is increasing every year. The incidence of cesarean section in Indonesia is around 22.8% of all deliveries. Spinal anesthesia for cesarean section is very beneficial because of the simplicity of the technique, fast onset, reduced systemic toxicity but has the risk of complications that often occur after anesthesia and surgery are pain, nausea and vomiting. Objective: To analyze the comparison of the incidence of postoperative nausea and vomiting (PON-V) between fasting and non-fasting in patients with caesarean section who underwent regional anesthesia. Research Methods: Experimental research with clinical trials and including quantitative research. It will be held in March 2021 at IBS RSUD Caruban, Madiun Regency. The sampling technique was probability sampling using consecutive sampling where the sample consisted of 30 SC surgery patients who were divided into two groups, namely 15 fasting and non-fasting patients with spinal anesthesia. Data analysis using Paired Sample T Test with SPSS 22.00 for windows. Result : Post operative nausea and vomiting occurred in both groups . The difference in the incidence of PON-V in both fasting and non-fasting groups in cesarean section patients, the T test (independent T Test) showed a p value of 0.380 (p value > 0.05). Conclusion: There is no difference in the comparison of PON-V between fasting and non-fasting patients in sectio cesarean surgery patients at Caruban Hospital, Madiun Regency in 2021.  

Yazid Salam Sinaga; Sahat Simatupang; Heriyawan Hutagalung

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

Trade receivables represent bills arising from the sale of merchandise or services on credit. Trade receivables are usually given by sales to buyers on the basis of trust, without being accompanied by a written agreement, except for certain customers such as sub-distributors. The impact of uncollectible accounts is that it causes a risk of decreasing company profitability, which in turn can cause losses for the company. Uncollectible receivables are debts owed by other parties for a business transaction. The type of research used in this study is a qualitative descriptive research method, using secondary data collected through the process of observation, interviews and documentation at PT. Tri Sapta Jaya Sibolga. The following data analysis techniques used are data reduction, data presentation, drawing conclusions and triangulation. In the results of interviews with PT. Tri Sapta Jaya Sibolga concluded that the amount of uncollectible accounts based on the age of the receivables obtained the value of uncollectible receivables as being 1-30 days old, which means current, 31-60 days meaning substandard, 91-180 days meaning doubtful, and 181-365 days means uncollectible, where in 2017 the condition of uncollectible receivables was 9,605,854,106, in 2018 it was 12,002,571,945, in 2019 it was 17,345,325,639, in 2020 it was 8,349,776,069 and in 2021 it was 8,638,971,561.56 The results of the study show that the cause of receivables is the weak credit administration and control system that occurs because creditors do not implement the system based on predetermined procedures.

Setyaningsih, Agus; Zulliati, Zulliati; Hidayah, Nurul

Jurnal Rumpun Ilmu Kesehatan 2023 Pusat Riset dan Inovasi Nasional

One of the causes of MMR and AKB in Indonesia mostly occurs due to hypertension (25%). Prevention of preeclampsia is by screening pre-eclampsia in pregnant women at >20 weeks gestation. The role of cadres is very important in helping midwives to detect high-risk pregnant women. The purpose of the study was to determine the effectiveness of health education on the use of pre-eclampsia screening on cadre skills in detecting high-risk pregnant women in posyandu working areas of Tanta Health Center. This research method includes experimental research using pre-experimental designs type Pretes-Posttest Design. The population is posyandu cadres for pregnant women and toddlers in the Tanta Health Center work area as many as 80 people with sampling techniques with Quota Sampling as many as 40 respondents. The data analysis technique uses the Wilcoxon signed Rank test. The results showed that there was a difference between cadres' skills in detecting high-risk pregnant women before and after health education about the use of pre-eclampsia screening.

Purnamasari, Meivita; Devita Febriani; Dian Ramawati

JURNAL KEPERAWATAN SISTHANA 2023 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Multiple nutritional problems include undernutrition and over nutrition at the age of five. Proper feeding by mother through responsive feeding can support the fulfillment of nutrition and give an impact on the nutritional status of children. The purpose of this research was to determine the relationship between mother's knowledge about responsive feeding and the nutritional status of toddlers aged 12-36 months. The research was a quantitative study using a cross-sectional research design. The research sample is 68 respondents. The instrument used a questionnaire. Methods of data analysis used univariate analysis on education, occupation, age, level of mother's knowledge about responsive feeding, and developmental status of toddlers as well as bivariate analysis to analyze the relationship between mother's knowledge about responsive feeding and nutritional status of toddlers aged 12-36 months. The results of the research that has been done show that mother's knowledge is in the good category of 52.9%, sufficient 23.8% and less 13.2%. An overview of the nutritional status of toddlers in the good weight category is 70.6%, the risk of being over weight is 19.1%, and the underweight is 10.3%. The results of the Somers’ d analysis showed that there was a relationship between mother's knowledge about responsive feeding and the nutritional status of toddlers aged 12-36 months which was indicated by a p value <0.05. Research recommends the need for responsive feeding education for toddler mothers.

Arifin Noor, Mohammad; Riska, Wulan Maulia; Suyanto, Suyanto; Wahyuningsih, Indah Sri

JURNAL KEPERAWATAN SISTHANA 2023 SEKOLAH TINGGI ILMU KESEHATAN KESDAM IV DIPONEGORO

Introduction: Chronic Kidney Disease (CKD) is a condition in which the kidneys have experienced functional or structural damage or disturbances. The condition of the kidney that has decreased function is unable to dispose of waste products through urination which can result in disruption of endocrine, fluid, electrolyte, metabolic and acid-base functions, one of the consequences of which is the occurrence of edema. The prevalence of kidney failure in Central Java reached 0.42% with a total of 96,794 sufferers. The impact of edema that is not treated will result in respiratory, cardiovascular systems, neurological systems. The purpose of this study was to see the effect of a combination of ankle pump exercise and 30° foot elevation on edema in CKD patients at the Sultan Agung Islamic Hospital in Semarang. Method: This research is a quantitative study using a pre-experimental pretest-posttest design approach. The sample is 12 respondents with purposive sampling technique. Results: The results of this study were mostly male with a total of 10 with a percentage of 83.3% with an average age of 44.50. the results of the bivariate analysis with the Marginal Homogeneity Test obtained a significant value of p = 0.001 (<0.05). Conclusion: There is an effect of a combination of ankle pump exercise and 30° foot elevation on foot edema in CKD patients.  

Irma Puspita Handayani; Mariyani Mariyani

International Journal of Medicine and Health 2023 Lembaga Pengembangan Kinerja Dosen

The World Health Organization (WHO) estimates that the prevalence of parenting and stunting worldwide is 22 percent or as many as 149.2 million in 2020. Stunting is caused by multi-dimensional factors and not only caused by malnutrition experienced by pregnant women and children under five, another cause is poor parenting practices, including the lack of knowledge of mothers about health and nutrition before and during pregnancy, as well as after mothers give birth. Purpose of Writing : To determine the relationship between parenting style and the incidence of stunting in toddlers aged 12-59 months in Pasirhaur village in 2022. Research Methods : Case control research with a quantitative approach. A sample of 82 mothers with toddlers in November 2022. The sampling technique used is non-probability sampling with purposive sampling method. Results of the study : Poor parenting styles were more common in cases of stunting, with 31 people (75.6%) than good parenting styles for stunted toddlers, with 10 people (24.4%). In the chy-square test, the results of parenting variables for mothers' knowledge were lacking P value 0.008 <0.05, Not exclusive breastfeeding P value 0.03 <0.05, not MP-ASI P value 0.055 <0.05 , and care for sick children who lack P value 0.012 <0.05, so the analysis is that there is a relationship between parenting parents and stunting in toddlers aged 12-59 months in Pasirhaur Village in 2022. Conclusion : Good parenting can reduce the risk of stunting in toddlers and it is hoped that health workers, especially midwives

Rohana Fika SKD; Sri Rezeki; Damayanty S; Ade Rachmat Yudiyanto; Marta Armita Br Silaban

Jurnal Riset Ilmu Kesehatan Umum dan Farmasi (JRIKUF) 2023 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Breastfeeding is the process of giving milk to babies or small children with breast milk (ASI) from the mother's breasts. Every effort is made to help mothers achieve success in breastfeeding their babies, which is called lactation management (Sutanto, 2018). Giving formula milk is not recommended for babies aged 0-6 months, because it can increase the risk of illness and even death in babies. UNCIEF states that giving formula milk can increase by 25 times the incidence of death in babies early in life compared to babies who are given exclusive breast milk.               This study used an analytical research design with a cross-sectional study approach, the population in the study was 50 people using Consecutive Sampling sampling, all subjects who came and met the selection criteria, and were included in the study until the required number of subjects was met. The data analysis used is chi square. The results of statistical tests using the Chi Square test obtained a result of 0.004. These results are smaller than the P value (0.05) or 0.004<0.05, meaning that there is a significant relationship between maternal knowledge and formula milk feeding, so the hypothesis in this study can be accepted. The results of statistical tests using the Chi Square test obtained a result of 0.003. These results are smaller than the P value (0.05) or 0.003<0.05, meaning that there is a significant relationship between maternal education and formula milk feeding, so the hypothesis in this study can be accepted. The results of statistical tests using the Chi Square test obtained a result of 0.005. These results are smaller than the P value (0.05) or 0.005 < 0.05, meaning that there is a significant relationship between mother's work and giving formula milk, so the hypothesis in this study can be accepted.       The conclusion is that there is a relationship between maternal education and the provision of formula milk at the Tanoh Alas health center. It is hoped that this research can be used to provide appropriate steps or strategies to encourage the public and health workers to provide exclusive breastfeeding, by minimizing the factors that influence early provision of formula milk.  

Sonia Dewita; Erika Erika; Oswati Hasanah

Jurnal Inovasi Riset Ilmu Kesehatan 2023 Pusat Riset dan Inovasi Nasional

 Pregnant women are listed as one of the vulnerable groups at risk of infection with Covid-19, and the current pandemic conditions have made pregnant women anxious. The objective of this research was to describe the anxiety and causes of anxiety in pregnant women at the Umban Sari Health Center during the Covid-19 pandemic. Method: The research method used was simple descriptive. This research was carried out in the work area of Umban Sari Health Center, with a total sample of 80 pregnant women obtained using a purposive sampling technique. The Perinatal Anxiety Screening Scale questionnaire was used as a measuring tool, univariate analysis was used. Results: The majority of respondents (42.5%). The cause of anxiety was that 60.8% of respondents were concerned about conctracting Covid-19 from other patients who checked their pregnancies, 53.8% were concerned about childbirth with few visitors, and 68.8% were concerned about not receiving the expected service, the cause of anxiety was that 28.8%  experienced mild anxiety at non high risk ages, 30% in multigravida pregnancies, and 17.5% in the second trimester, reported mild anxiety. Conclusion: Pregnant women’s anxiety is mild anxiety, which health service, age, gravida and gestational age was the causes of anxiety.  

Desri Amalia Safangah; Nofryanti

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

The purpose of this study is to determine whether executive compensation, institutional ownership and executive risk preference affect tax avoidance. An empirical study on LQ 45 companies listed on the Indonesia Stock Exchange from 2016 to 2020. The sample in this study consisted of 11 LQ 45 companies with a total of 55 data processed with Eviews-9 software. The analysis technique in this research is quantitative using panel data regression method. The results of this study indicate that executive compensation has an effect on tax avoidance, while institutional ownership and executive risk preference have no effect on tax avoidance.

Adi Neka Fatyandri; Febbryan Zhangrinto; Hendro Hendro; Katherine Katherine; Nancy Nancy +1 more

Public Service And Governance Journal 2023 Universitas 17 Agustus 1945 Semarang

Consumer interest in McDonald's, which is operated as a franchise, remains high in Indonesia and elsewhere. McDonald's is one of the franchises that has expanded the most both in Indonesia and internationally. The term "strategy" is used to describe the ways through which a corporation works to fulfill its purpose and vision over a certain period of time. Analyzing the company's external elements is essential before developing a marketing plan. The organization has to analyze its external environment in order to recognize threats and seize opportunities. The goal of this study is to determine whether external influences have an impact on McDonald's business strategy. The research approach used here is a case study based on a SWOT analysis. This information is derived from other sources. Meanwhile, qualitative research is being undertaken. Many data sources are used in this method to investigate a topic from several angles. Materials like magazines, newspapers, periodicals, and articles. In a situation when the firm's strengths are 1.45 and its shortcomings are 0.50, the company is doing really well. In light of the 2.12 opportunities and 1.8 risks present. The study's findings suggest that the fast food restaurant in question has sound management practices and can compete well in an industry where many similar enterprises can be found.

Riska Oktaviani; Intan Sari Ramdhani

The purpose of this research is to define some deixis and examine how Indonesian students interact. The methodology used in this research is descriptive. The conversation of Indonesian language education students is described in this study using data deixis, which includes persona deixis, place deixis, time deixis, discourse deixis, and social deixis. The primary data source for this research comes from conversations among students of Indonesian language education in both formal and informal contexts. National lectures, conversations with other students, and casual conversations are examples of informal activities. Discussions between students and lecturers are formal activities (in canteens, boarding houses, rice stalls, etc.). Data collection techniques involving recording and wiretapping. Research data analysis was carried out using a descriptive approach. Persona deixis (plural first person singular) is one of the conclusions of the study.

Novian Aji Wijanarko; Rosita

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2023 CV. ALIM'SPUBLISHING

This study aims to analyze and determine the effect of Leverage, Profitability, Company Size and Public Ownership on Risk Management Disclosure in manufacturing companies listed on the Indonesia Stock Exchange 2015 – 2018. This study focuses on all manufacturing companies listed on the Indonesia Stock Exchange for the period 2015-2018. 2018. Sample selection was done using purposive sampling method and obtained 23 samples with 92 data. The analytical method used in this research is Multiple Regression Analysis. Based on the result of the research, the variable leverage, profitability, firm size, and public ownership simultaneously affect risk management disclosure. Partially, the leverage variable, profitability variable and public ownership variable affect the risk management disclosure. While the variable size of the company does not affect the risk management disclosure.

Mahmud Al Chusairi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

Financing is the main function and product of Islamic banking, namely the distribution of funds aimed at helping those in need, and if managed properly, can contribute significantly to Islamic banking income. However, in their distribution, funds carry many risks due to the uncertain and diverse nature of humans. This risk is reflected in the existence of loans that face problems that reduce the profits or profitability of Islamic banks. The purpose of this study is to explain the effect of Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on the profitability (ROA) of Bank Kaltimtara Syariah By including Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) as the independent variable and profitability (ROA) as the dependent variable. This is a quantitative research with multiple linear regression analysis techniques. The population or research theme is the annual report of Bank Kaltimtara Syariah. A total of 9 samples were taken from the Bank Kaltimtara Syariah Quarterly Financial Report for the 2016-2018 period. Based on the test results, it is known that tcount = - 1.4 98 < t table = 1.8 3 3 Financing and NonPerforming Financing (NPF) both have no significant positive effect on Return On Assets (ROA). While the Financing to deposit Ratio (FDR) regression shows a significant influence on Profitability (ROA). The amount of tcount is 1.859 > ttable 1.833

Suryaningsih, Riski; Kuswati, Elfi

Bali Health Published Journal (BHPJ) 2022 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background: The attitude of nurses in using personal protective equipment greatly influences the transmission of infection. The negative attitude in using personal protective equipment will result in work accidents such as being infected with a disease, this attitude has 22 times the risk of experiencing work accidents compared to the positive attitude of nurses. The purpose of this study was to describe the attitude of nurses about the use of personal protective equipment in the inpatient room of TK II Udayana Hospital. Methods: This study used a descriptive research design, with cross sectional approach. Sampling was simple random sampling with a total sample of 71 people, namely nurses who served in the Inpatient Room at TK II Udayana Hospital. The instrument used is a questionnaire in the form of a google form. Data were analyzed by univariate analysis. Results: The results of this study found that most of the respondents (95.8%) had a positive attitude about the use of personal protective equipment. Based on the characteristics of the respondents, namely the age characteristics, most of the respondents were 26 - 35 years old (47.2%), most of them were female (91.7%), the working period of most respondents was (79.2%). %) have a work period of three years or more than three years, most of them have a DIII Nursing education (55.6%), most of the respondents (83.3%) have received socialization / attended seminars / trainings. Conclusion: The attitude of nurses about the use of personal protective equipment in the Inpatient Room of TK II Udayana Hospital has mostly a positive attitude.

Dewi Fatmala Putri; Zuraidah Zuraidah

Journal of Management and Social Sciences (JIMAS) 2022 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

One form of progress in the current financial sector is evidenced by the adaptation of Fintech, which stands for sharia P2PL Financial Technology. Financial institutions in carrying out their activities cannot be avoided what is called risk. That's why to gain profit and customer trust, financial institutions are required to have good risk management, especially fintech companies that offer convenience and efficiency in transactions, so they will be very vulnerable to various types of risks in the financing process that can affect the sustainability of the fintech itself. fintech companies, before channeling financing to potential recipients of funds, also need to be able to pay attention to various risks that may arise, both predictable and not, and also have techniques for mitigating risks from all possibilities that may occur in the future, so there is a need for strategic steps and ways to minimize existing risks. This type of research is empirical and uses a qualitative approach with secondary data source. From the explanation, it can be said that PT ALAMI Sharia has carried out Sharia fintech P2PL transactions that are following existing economic principles starting from the identification of potential recipients of funds, analysis carried out by PT ALAMI and risk mitigation carried out by PT ALAMI Syariah.

Ellen Lombonaung; Maryam Lihi

Jurnal Rumpun Ilmu Kesehatan 2022 Pusat Riset dan Inovasi Nasional

Fatigue is a problem that needs attention. All types of work both formal and informal cause fatiguehWork. Fatiguehwork will reduce performance and increase work errors. Fishermen are one of the marine communities that need to receive government attention in the health sector, namely fishermen, because fishermen's work is dangerous to health. The purpose of this study was to describe work fatigue in fishermen in Waisarisa Village, Kairatu Barat District, West Seram Regency. The type of research used is descriptive research. with a total sample of 20 respondents. By way of sampling, namely Total Sampling. The data that has been collected is then tabulated in a table according to the variable to be measured. Data analysis was carried out through the stages of editing, coding, tabulation and statistical testing. The statistical test used was univariate. The results showed that 12 people (60%) had a work attitude that was considered the most at risk, and 35% had work fatigue. It was concluded that what can be described in this study shows that work attitudesrespondentor fisherman is best described with a heavy risk attitude. And in the most fatigue described there are respondents who experience a lot of fatigue at work.

Faricha Lita Nabbila; Zuraidah Zuraidah

Journal of Management and Social Sciences (JIMAS) 2022 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The health of a company is assessed from the capital adequacy ratio known as the Capital Adequacy Ratio. The Capital Adequacy Ratio serves as a reservoir for the risk of loss that may be faced by the bank. Capital Adequacy Ratio as a ratio that describes the ability of banks to provide funds as reserves in preventing the risk of losses experienced by banks. This ratio is useful for knowing whether a bank has very good, good, fairly good, poor, or bad health which will be very useful for policy makers. This study aims to examine in more detail the effect of the ROA, ROE, FDR, and BOPO variables on the CAR or Capital Adequency Ratio of PT Bank Muamalat Indonesia in 2017 to 2021. The analysis of this study uses a time series using the E-views 12 program and shows the results The research shows that together the ROA, ROE, FDR, and BOPO variables have a positive effect on the profitability of PT Bank Muamalat Indonesia while the variable that has a partially positive significant influence is the ROA variable while other variables such as ROE, FDR, and BOPO have no effect on CAR. or the Capital Adequacy Ratio of PT Bank Muamalat Indonesia.

Irdawati, Irdawati; Dirvi Surya Abbas; Imam Hidayat; Daniel Rahandri

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

The purpose of this study was to determine the effect of corporate social responsibility, capital structure, enterprise risk management and firm size on firm value in various industrial sector companies listed on the Indonesia Stock Exchange. The research time period used is 5 years, namely the 2017-2021 period. The population of this study includes all companies listed on the Indonesia Stock Exchange for the period 2017-2021. The sampling technique used purposive sampling technique. Based on the predetermined criteria obtained 12 companies. The type of data used is secondary data obtained from the Indonesia Stock Exchange website. The analytical method used is panel data regression analysis using the eviews 10 data processing program. The results showed that corporate social responsibility, enterprise risk management and firm size had an effect on firm value, while capital structure had no effect on firm value.    

Cindi Furwati; Dirvi Surya Abbas; Hamdani, Hamdani; Seleman Hardi Yahawi

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2022 FEB Universitas Maritim Semarang

The purpose of this research is to examine the effect of Managerial Ownership, Debt Convenant and Litigation Risk on Accounting Conservatism. The population in this study consisted of manufacturing companies, the consumer goods industry sub-sector which were listed on the Indonesia Stock Exchange in 2015-2018. A sample of 12 companies used in this study was found by purposive sampling method. The data used is secondary data. Data analysis was performed with descriptive statistics using panel data regression analysis techniques. The empirical results of this study indicate that independent Debt Convenant does not have a statistically significant effect on Accounting Conservatism while Managerial Ownership and Litigation Risk have a significant negative effect on Accounting Conservatism. The results show that managerial ownership has a significant positive effect on Accounting Conservatism, and Litigation Risk has a significant positive effect on Accounting Conservatism, debt agreements do not have a significant effect on Accounting Conservatism, and managerial ownership, litigation risk together have an effect on Accounting Conservatism.