ABSTRACT
This study was conducted to analyze the effect of liquidity ratios (LDR), profitability (ROA), and leverage (CAR) on the financial difficulties of banking companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2021 period, moderated by credit risk during the COVID-19 pandemic. 19. Financial Distress was measured using the Altman Z-Score model, and compared with conditions before the 2016-2019 pandemic, so that the research data was taken from the annual report for the 2016-2021 period. The samples collected were 27 companies. This study uses quantitative analysis techniques with linear regression and processed using SPSS 22. The results of this study indicate that during the pandemic period and before COVID-19 in Indonesia, liquidity, profitability and leverage ratios have a significant effect on financial difficulties. Credit risk as a moderating variable can only strengthen the influence of the liquidity ratio and profitability ratio. Meanwhile, the leverage ratio cannot be moderated by credit risk. In the pre-pandemic period of 2016-2019, it showed that the ratio of liquidity, profitability, and leverage could not be moderated by credit risk. The findings in this study explain that banking conditions are not in financial difficulty during the pandemic, but profits for companies are low. This anomaly is caused by over-liquidity from credit that is not widely distributed to the business sector. © 2023, World Scientific and Engineering Academy and Society. All rights reserved.
ABSTRACT
Knee osteoarthritis (KOA) among obese people is a common joint pain with loss of physical functioning, disability and reduction in quality of life QoL). This study aimed to compare the effect of aquatic and Thera-band exercise on pain intensity and QoL among obese people with KOA. A total of 45 KOA participants with BMI ≥ 27.5 kg.m-² were randomly recruited and randomly assigned into three groups;aquatic (AQG), Thera-band exercise (TBG) and control (CG);carried out the exercise program, two times weekly, 60 minutes per session, for eight weeks. Quality of life was measured using modified KOOS questionnaire with five sub-domains;pain, symptoms, activities of daily living (ADL), sports/ recreation and knee-related QoL. The results showed no significant difference in age, weight, BMI, and KOA involvement background in all groups. The MANCOVA results displayed a significant interaction of group×time effect on all sub-domains of QoL;pain, symptoms, ADL, sports/recreation and total QoL. In addition, pairwise comparisons between groups among QoL sub-domains revealed that there was significant difference between AQG and TBG in all dimensions of QoL (pain, symptom, ADL and knee-related QoL) exception in sports/recreation domain. For overall aquatic exercise could reduce pain and improve QoL greater that Thera-band exercise after eight weeks of the exercise program. As a conclusion, this progressive aquatic exercise program had a superior effectiveness to reduce all dimensions of QoL, although Thera-band exercise cannot be ignored as an effective, simple and inexpensive method to create a self-exercise program among obese people who suffering from KOA.