Original Research Article
April 7, 2021
Spatio-Temporal Variation of Evapotranspiration and Its Sensitivity to Climatic Factors in Togo
BALAKA Manamboba Mitélama, YOVO Koffi
Sch J Econ Bus Manag | 98-109
DOI : 10.36347/sjebm.2021.v08i04.001
Climate change affects meteorological variables and the hydrological cycle with consequences for agricultural activity. To assess the impact of climate change on the hydrological cycle, this study analyzes the spatio-temporal variability of evapotranspiration in Togo and its sensitivity to meteorological variables that influence it at the monthly, annual and seasonal scales. The data analyzed are from ten (10) synoptic meteorological stations distributed over the country. The Mann-Kendall test, the median slope estimator of Sen (1968) and the Spearman rank correlation coefficient are used, allowing non-parametric statistical analysis. The results show a general upward trend in inter-season, intra and inter-year evapotranspiration. The sensitivity analysis test shows that temperature (maximal and minimal) is the main variable influencing national, regional and seasonal variation in evapotranspiration. This is followed by relative humidity (maximal and minimal), precipitation and insolation. The results raise concerns for food security in Togo inasmuch as increases in evapotranspiration and in its main drivers (rainfall and temperature) coupled with decreases in relative humidity and insolation negatively affect agricultural production. These results can be useful for planning irrigation, water resource management and agricultural production, feasible adaptation strategies for strengthening observation systems required to reduce the vulnerability of local populations.
Original Research Article
April 18, 2021
Analysis of the Impact of Ina-CBG’s Rates and the Feedback Time of the Social Health Security Organizing Agency on Financial Statements Ummi Hospital Bogor
Muhammad Zafrullah, Dr. Hadri Mulya
Sch J Econ Bus Manag | 110-135
DOI : 10.36347/sjebm.2021.v08i04.002
The purpose of this study was to determine the method of recording transactions in making financial reports of Ummi Bogor hospital. This study also explains whether the income and expense recognition method is in accordance with the applicable Financial Accounting Standards and the principle of matching costs against revenue. This type of research is a qualitative descriptive method using information from financial reports, financial documents and journals. The results of this study indicate that the financial statements of the Bogor Ummi hospital have basically met the Financial Accounting Standards, but there is a correction burden on the income of the Healthcare Administration Agency / Badan Penyelenggara Jaminan Sosial (National Health Insurance/NHI) patients with different periods of income recognition, which is due to the impact of using two different rates Ummi hospital regular rates and Ina-CBG's (Indonesian Case based Group’s) National Health Insurance rates, then there is a feedback period for National Health Insurance patient service claims to National Health Insurance which causes medical service expenses to be recorded on a Cash basis when the payment is realized. With these implications, such hospitals must pay attention to the principle of Matching Cost against Revenue so as not to result in correntions to their income.