bluuebunny/crossref_metadata_2025 huggingface dataset:
The Antiviral and Antimalarial Drug Repurposing in Quest of Chemotherapeutics to Combat COVID-19 Utilizing Structure-Based Molecular Docking
Authors: Nandi Sisir , Kumar Mohit , Saxena Mridula , Saxena Anil Kumar
Published: August 2020

Background:

The novel coronavirus disease (COVID-19) is caused by a new strain
(SARS-CoV-2) that erupted in 2019. Nowadays, it is a great threat that claims uncountable lives
worldwide. There is no specific chemotherapeutics developed yet to combat COVID-19. Therefore,
scientists have been devoted to the quest of the medicine that can cure COVID-19.

Objective:

Existing antivirals, such as ASC09/ritonavir, lopinavir/ritonavir with or without umifenovir
in combination with antimalarial chloroquine or hydroxychloroquine, have been repurposed to
fight the current coronavirus epidemic. Exact biochemical mechanisms of these drugs towards
COVID-19 have not been discovered to date.

Method:

In-silico molecular docking can predict the mode of binding to sort out the existing chemotherapeutics
having a potential affinity towards inhibition of the COVID-19 target. An attempt
has been made in the present work to carry out docking analyses of 34 drugs, including antivirals
and antimalarials, to explain explicitly the mode of interactions of these ligands towards the
COVID-19protease target.

Results:

13 compounds having good binding affinity have been predicted towards protease binding
inhibition of COVID-19.

Conclusion:

Our in silico docking results have been confirmed by current reports from clinical settings
through the citation of suitable experimental in vitro data available in the published literature.
Milk Oligosaccharides and Lectins as Candidates for Clinical Trials against Covid-19
Authors: Errasfa Mourad
Published: August 2020

Background:

Covid-19 pandemic is causing a very high death toll around the world and a severe fall in the global economy. Many clinical trials are currently underway to check the effectiveness of some known drugs. The physiopathology associated with the virus infection is currently better understood and good prophylactic drug therapies are implemented, such as antibiotics and blood thinners, though, no specific drugs against SARS-Cov-2 were developed yet.

Objective:

In the present research work, it is aimed to carry out a bibliographic investigation on some active molecular species that could be used against Covid-19, based on their chemical properties to bind to glycoproteins. In the case of SARS-Cov-2, the targeted glycoprotein is the surface virus spike S glycoprotein, that the virus uses to attach to and invade human cells. It is of high pharmacological value to investigate possible active natural substances endowed with a property to bind glycoproteins. In this line of research, oligosaccharides and lectins are two molecular species that have glycoprotein binding properties.

Methods:

A bibliographic research was carried out on oligosaccharides and lectins in various sources of scientific publications. Relevant chemical and pharmacological properties of oligosaccharides and lectins were searched and their main natural sources were identified.

Results:

In the present paper, I summarize some scientific evidence to support the therapeutic potential of camel milk as a source of oligosaccharides and its possible use as a functional diet in parallel to drug therapies of Covid-19. On the other hand, sugar and glycoprotein binding properties of some lectins of plant and seaweed origin are reported, and their pharmaceutical use is underlined.

Conclusion:

In the present study, scientific evidence was documented that encouraged further clinical investigations on camel milk oligosaccharides and lectins of plant and seaweed origin in the management of Covid-19 physiopathology.
Therapeutic Potential and Pharmaceutical Applications of Cucurbita
Authors: Malviya Rishabha , Sharma Akanksha
Published: August 2020

Aim:

The present review aims to discuss the therapeutic potential and pharmaceutical applications
of the Cucurbita plant.

Methods:

Various search engines such as ScienceDirect, Scopus, Google Scholar, Google Patents,
etc. were used for the literature survey.

Discussion:

During the literature survey, it was observed that different parts of the Cucurbita species
have significant therapeutic effects against disease conditions. They have antimicrobial, antifungal,
antiviral, antiulcer, antidiabetic, anticancer, anti-inflammatory, etc., activities. Studies also
showed that various pharmaceutical formulations have been prepared for the delivery of therapeutic
active ingredients of cucurbits. A list of patents based on pharmaceutical formulations and therapeutic
activity has also been included in the manuscript.

Conclusion:

It can be concluded from the findings that Cucurbita has significant therapeutic potential,
clinical effects and can be used to treat various diseases.
Access-site Complications of the Transradial Approach: Rare But Still There
Authors: Alkagiet Stelina , Petroglou Dimitrios , Nikas Dimitrios N. , Kolettis Theofilos M.
Published: August 2020

In the past decade, the Transradial Approach (TRA) has constantly gained ground
among interventional cardiologists. TRA’s anatomical advantages, in addition to patients’ acceptance
and financial benefits, due to rapid patient mobilization and shorter hospital stay, made it the
default approach in most catheterization laboratories.
Access-site complications of TRA are rare and usually of little clinical impact, thus, they are often
overlooked and underdiagnosed. Radial Artery Occlusion (RAO) is the most common, followed by
radial artery spasm, perforation, hemorrhagic complications, pseudoaneurysm, arterio-venous fistula,
and even rarer complications, such as nerve injury, sterile granuloma, eversion endarterectomy
or skin necrosis. Most of them are conservatively treated, but rarely, surgical treatment may be
needed and late diagnosis may lead to life-threatening situations, such as hand ischemia or compartment
syndrome and tissue loss. Additionally, some complications may eventually lead to TRA failure
and switch to a different approach.
On the other hand, it is the opinion of the authors that non-occlusive radial artery injury, commonly
included in TRA’s complications in the literature, should be regarded more as an anticipated
functional and anatomical cascade, following radial artery puncture and sheath insertion.
Experimental Behavior of Concrete Columns Confined by Transverse Reinforcement with Different Details
Authors: Guadagnuolo Mariateresa , Donadio Alfonso , Tafuro Anna , Faella Giuseppe
Published: August 2020

Introduction:

Most of the existing reinforced concrete buildings often have columns with poor transverse reinforcement details. Models for computing the confined concrete strength were developed using experimental tests performed on specimens with transverse reinforcement typical of seismic design. The paper presents the results of an experimental program performed to investigate the effect of type, amount and pitch of transverse reinforcement on the behavior of confined concrete.

Aim:

The paper is also aimed at evaluating whether the current code models are suitable for estimating the confined strength of concrete in existing buildings.

Methods:

A total of 45 reinforced concrete columns with four volume ratios of transverse reinforcement were tested under axial loads. Type and pitch of transverse reinforcement typical of existing r/c buildings not designed according to seismic standards were considered. Therefore, columns reinforced by spiral and hoops with 135° or 90° hooks at the end are investigated for comparing their behavior. The confinement of spirals and hoops to core concrete is discussed as the amount of transverse and longitudinal reinforcement varies. Small increases in strength due to the concrete confinement were measured for hoop pitch of 150 mm (ranging between 2% and 7%), but also for hoops with 90° hook and pitch of 75 mm. Greater increments were obtained by spirals and hoops with 135° hook in the case of 75 mm pitch and when rhomboidal hoops or cross-ties were arranged in addition to the perimeter hoops. A comparison with some similar experimental results is also performed, achieving quite similar results. The mean experimental stress-strain curves are also analyzed.

Results:

The results show how the increase in concrete strength due to the confinement is more dependent on the transverse reinforcement pitch than the type and detail of transverse reinforcement or even less diameter of longitudinal bars. Finally, the experimental strength of confined concrete is then compared with the values provided by Eurocode 8 and the new Italian Building Code, showing that the higher the volumetric percentage of transverse reinforcement, the greater the overestimation of code models.

Conclusion:

An overestimation of codes up to 30% is assessed, systematically lower in the case of spirals, and higher in the case of hoops with 90° hooks at the end. The results highlight the need to develop specific equations to determine the strength increase due to the concrete confinement in the case of existing buildings with poor transverse reinforcement.
Recent Patents on How to Form or Manufacture Large Diameter Plastic Pipe
Authors: Cheng Chun , Zou Wei , Wang Wei-Ping , Wang Guang-Hong
Published: August 2020

Background:

In recent times, large diameter plastic pipes have been widely used in many
functions because of their unique advantages. These applications include water supply, drainage, heating
network, industrial transportation, gas delivery, agricultural irrigation, etc. Therefore, manufacturing
large diameter plastic pipes economically and efficiently has now become an important research
area.

Objective:

This paper reviews patents of plastic pipe manufacturing or forming to provide insights and
references to researchers in the domain of larger diameter plastic pipe production.

Methods:

This paper reviews the Spouted-accumulated Forming, a production method that combines
the advantages of traditional extrusion, calendaring, and additive manufacturing. It is a novel process
to manufacture large diameter plastic pipes.

Results:

The experiment result shows that Spouted-accumulated Forming can be used to manufacture
large diameter plastic pipes efficiently with lower costs. This paper argues that this novel method will
serve as a promising technology to manufacture larger diameter pipes in the future.

Conclusion:

Since traditional manufacturing processes cannot fulfil the requirement of large diameter
of plastic pipes, it is necessary to develop novel processes such as Spouted-Accumulated Forming
(SAF, based on additive manufacturing).
From the Editor
Authors: Van Fleet David D.
Published: August 2020

Welcome to the Fall edition of the Journal of Behavioral and Applied Management. I thank all of the participants who have contributed to this issue—authors, potential authors, reviewers, and past Editors of JBAM. And especially a tremendous “thank you” to my Associate Editor Len White for his technical expertise and efforts in putting together our final product. Len is constantly enhancing our systems and his work is greatly appreciated. If you have not become a part of JBAM in some capacity, we encourage you to do so.
Which is a Better Predictor of Job Performance: Job Satisfaction or Life Satisfaction?
Authors: Jones Michelle D.
Published: August 2020

Will people who are happy with their jobs exhibit superior job performance? Researchers have examined the “happy worker is a productive worker” postulation for decades and concluded the relationship between job satisfaction and job performance is not as strong as one would expect. The current research investigates possible explanations, including operationalizations of the satisfaction and performance variables. Using information from 87 respondents and their supervisors, the addition of life satisfaction and organizational citizenship behavior to the model was tested. Results moderately supported the addition of life satisfaction to increase our ability to predict in- and extra-role job performance.
Unplugging Diana’s E-Newsletter at Island Associates
Authors: Trainor Joseph , Armandi Barry , Sherman Herbert
Published: August 2020

Derived from personal observation, the case describes how the tripling of a newsletter distribution by email causes havoc for Island Associates. The case begins by describing Island Associates (IA) as small but rapidly growing energy consulting firm based on Long Island, New York. One of the newest services proposed to keep their clients up-to-date with industry trends, as well as serve in a promotional capacity, was a bi-monthly newsletter. The first emailing of 1000 announces incurred no technical problems and the newsletter received positive feedback from the customers. An expansion of the mailing to 1500 addresses merely slowed the server a bit for several hours in the next go round so it was decided that a full emailing (3000 emails) should be sent. This mailing, however, caused numerous problems for both the clients and LA. Some clients were receiving numerous copies while others received none. Email returns based upon “information overflow” generated nearly 27,000 messages and required the shutting down of the company’s server. The case ends with the CEO calling a meeting to deal not only with this immediate emergency but to also deal with the ramifications of the email problem (customer relations, future of newsletter).
Viewing Trends and Users’ Perceptions of the Effect of Sleep-Aiding Music on YouTube: Quantification and Thematic Content Analysis (Preprint)
Authors: Eke Ransome , Li Tong , Bond Kiersten , Ho Arlene , Graves Lisa
Published: August 2020

BACKGROUND

Sleep plays an essential role in the psychological and physiological functioning of humans. A report from the Centers for Disease Control and Prevention (CDC) found that sleep duration was significantly reduced among US adults in 2012 compared to 1985. Studies have described a significant association between listening to soothing music and an improvement in sleep quality and sleep duration. YouTube is a platform where users can access sleep-aiding music videos. No literature exists pertaining to the use of sleep-aiding music on YouTube.

OBJECTIVE

This study aimed to examine the patterns of viewing sleep-aiding music videos on YouTube. We also performed a content analysis of the comments left on sleep-aiding music video posts, to describe the perception of users regarding the effects of these music videos on their sleep quality.

METHODS

We searched for sleep-aiding music videos published on YouTube between January 1, 2012, and December 31, 2017. We sorted videos by view number (highest to lowest) and used a targeted sampling approach to select eligible videos for qualitative content analysis. To perform the content analysis, we imported comments into a mixed-method analytical software. We summarized variables including total views, likes, dislikes, play duration, and age of published music videos. All descriptive statistics were completed with SAS statistical software.

RESULTS

We found a total of 238 sleep-aiding music videos on YouTube that met the inclusion criteria. The total view count was 1,467,747,018 and the total playtime was 84,252 minutes. The median play length was 186 minutes (IQR 122 to 480 minutes) and the like to dislike ratio was approximately 9 to 1. In total, 135 (56.7%) videos had over 1 million views, and 124 (52.1%) of the published sleep-aiding music videos had stayed active for 1 to 2 years. Overall, 4023 comments were extracted from 20 selected sleep-aiding music videos. Five overarching themes emerged in the reviewed comments, including viewers experiencing a sleep problem, perspective on the positive impact of the sleep-aiding music videos, no effect of the sleep-aiding music videos, time to initiation of sleep or sleep duration, and location of viewers. The overall κ statistic for the codes was 0.87 (range 0.85-0.96).

CONCLUSIONS

This is the first study to examine the patterns of viewing sleep-aiding music videos on YouTube. We observed a substantial increase in the number of people using sleep-aiding music videos, with a wide variation in viewer location. This study supports the hypothesis that listening to soothing music has a positive impact on sleep habits.
Google Trends Insights Into Reduced Acute Coronary Syndrome Admissions During the COVID-19 Pandemic: Infodemiology Study (Preprint)
Authors: Senecal Conor , Gulati Rajiv , Lerman Amir
Published: August 2020

BACKGROUND

During the coronavirus disease (COVID-19) pandemic, a reduction in the presentation of acute coronary syndrome (ACS) has been noted in several countries. However, whether these trends reflect a reduction in ACS incidence or a decrease in emergency room visits is unknown. Using Google Trends, queries for chest pain that have previously been shown to closely correlate with coronary heart disease were compared with searches for myocardial infarction and COVID-19 symptoms.

OBJECTIVE

The current study evaluates if search terms (or topics) pertaining to chest pain symptoms correlate with the reported decrease in presentations of ACS.

METHODS

Google Trends data for search terms “chest pain,” “myocardial infarction,” “cough,” and “fever” were obtained from June 1, 2019, to May 31, 2020. Related queries were evaluated for a relationship to coronary heart disease.

RESULTS

Following the onset of the COVID-19 pandemic, chest pain searches increased in all countries studied by at least 34% (USA P=.003, Spain P=.007, UK P=.001, Italy P=.002), while searches for myocardial infarction dropped or remained unchanged. Rising searches for chest pain included “coronavirus chest pain,” “home remedies for chest pain,” and “natural remedies for chest pain.” Searches on COVID-19 symptoms (eg, cough, fever) rose initially but returned to baseline while chest pain–related searches remained elevated throughout May.

CONCLUSIONS

Search engine queries for chest pain have risen during the pandemic as have related searches with alternative attribution for chest pain or home care for chest pain, suggesting that recent drops in ACS presentations may be due to patients avoiding the emergency room and potential treatment in the midst of the COVID-19 pandemic.
What are the implications of standards to ensure safe use of dermatological health apps? (Preprint)
Authors: Im Chae , Meinert Edward
Published: August 2020

BACKGROUND

Dermatological health applications can address a range of pathologies from melanoma to eczema and have the potential to significantly impact the health of the user. This paper details a systematic review of standards addressing dermatological health apps and their implication on the safe use of such apps.

OBJECTIVE

To survey the literature to ascertain the state of evidence to address this review’s primary research question: “What are the implications of standards to ensure safe use of dermatological health apps?”

METHODS

Six databases were systematically searched for records relevant to the questions using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA). The Reporting Items for Practice Guidelines in Healthcare (RIGHT) checklist was used to analyse records when applicable, and when not a standardised checklist was used. Database searches identified 2193 records, of which 67 records were ultimately included for analysis.

RESULTS

A total of 67 records were identified, and these could be organised into 6 themes. These 6 themes included studies investigating the accuracy of apps, general standards, articles, reviews of current dermatological apps, recommendations and reviews of mobile medical apps and standards.

CONCLUSIONS

This systematic review showed that there is a large variance in the quality of dermatological apps available to the public and the standards and guidelines currently in place are insufficient in eliminating all inaccuracies. Standards and guidelines surrounding the algorithms often used in dermatological apps as well as guidance on effective use of existing apps could potentially allow for more effective dermatological health apps.

INTERNATIONAL REGISTERED REPORT

RR2-10.1136/bmjopen-2018-022969
Trading in Air Bangis in the 19th Century
Authors: Junaidi Junaidi , Ratna Ratna
Published: August 2020

This study aims to explain trading activities at the Air Bangis harbor during the Dutch Colonial Government. Since the early 19th century, the Dutch Colonial Government had been more ambitious than before to utilize as much forest and agricultural products as possible in the hinterland of the West Coast of Sumatra. This intention was also supported by the improvement of the functions of harbor cities along the West Coast of Sumatra, including Air Bangis. The improvement per se had allowed a small-scale trade to be upgraded to export-oriented free harbors. The high level of trading activity in the Air Bangis harbor was made possible by its hinterland which is rich in export commodities. Among the types of the export commodities were gold, camphor, myrrh, rattan, dammar, coffee and pepper. The Air Bangis harbor had a role in lifting the spirits of the foreign nations, such as Aceh, VOC, English, and the Dutch Colonial Government, to build their influences in the harbor. The competition often caused friction which resulted in a conflict and power overtaking. The winners would take over the power from the losers, established their hegemony and monopolized the trade in the area of Air Bangis. The prosperity of the maritime activities in Air Bangis reached its peak in the first quarter of the 19th century, but it did not last long. In the last quarter of the 19th century, maritime activities in Air Bangis harbor started to decline. Nevertheless, sea voyage and trading activities in Air Bangis harbor had given a specific color to the maritime world in the West Sumatera Coast.
Indonesian EFL Learners’ Critical Thinking in Reading: Bridging the Gap between Declarative, Procedural and Conditional Knowledge
Authors: Mbato Concilianus Laos
Published: August 2020

Critical thinking is explicitly mentioned in many school and university curricula around the world including in the Indonesian education curriculum but it is rarely promoted inside the classrooms. Lack of agreement on its definition and clarity of instruction in the curriculum, the unfavourable culture and the teacher-centered teaching arguably prevent critical thinking to grow. Therefore, more research needs to be undertaken on students’ understanding of and engagement in critical thinking in reading. To fll the gap, this study was conducted, which aimed to investigate Indonesian learners’ critical thinking in reading. One research question was postulated, i.e., How critical are Indonesian EFL learners’ thinking in reading? To answer the question, a mixed method approach was undertaken. The participants of this study were 55 semesters four students enrolled in two classes of Critical Reading and Writing II (CRW2) of the English Education Study Program, Sanata Dharma University, Yogyakarta in the even semester of 2014. The instruments employed were a Likert-scale questionnaire and students’ reﬂections. Results from both quantitative and qualitative data analyses suggest that most of the students had sufficient declarative knowledge of critical thinking in reading. However, their procedural and conditional knowledge about critical thinking in reading were insufficient. Overall, students indicated some level of critical thinking in reading, but to become critical, they need to be in a learning environment where their critical thinking in reading could be regularly and intensively nurtured. The findings of the research are expected to inform English teachers, lecturers and researchers in Indonesia and other parts of the world about the importance of designing and carrying out the teaching-learning processes that can enhance learners’ declarative, procedural and conditional knowledge about critical thinking in reading.
UNBEATEN TRACKS IN JAPAN : LETTER I Tinjauan Women Travellers and Travel Writing
Authors: Jaya Akmal
Published: August 2020

This research aims to show the influences of the power of discourse: genre, gender, and colonialism in Unbeaten Tracks in Japan by Isabella Lucy Bird. Some travel writing’s paradigms were used as theoretical background in this research, such Sara Mills and Carl Thompson. As an object of the research, the novel became the source of primary data. Another historical and cultural literary and also literary review of Unbeaten Tracks in Japan as secondary data. The result of the research examined that contestation of discourses implied the way of the author to preserve his stories.
FOLKTALES AND RITES OF PASSAGE IN RANDA JARRAR'S A MAP OF HOME
Authors: Djohar Hasnul Insani
Published: August 2020

This paper examines the struggle of American-Muslim women to negotiate their identities in literary works published after the invasion of Iraq (20 March-1 May 2003). In this case, I examine Randa Jarrar’s A Map of Home (2008) in order to investigate how Jarrar both negotiates her identity through folktales, naming, and rites of passages. By engaging with postcolonial studies, and working within the frameworks of cultural studies, this paper aims to investigate aesthetic strategies that Jarrar (Egyptian-Palestinian-American) deploys in her writing. Jarrar also respects her Muslim intellectual forebears, such as Muhammad al-Ghazali (Iran), Muhyiddin al-Arabi (Spain), and Jalaluddin Rumi (Turkey), by emulating their tendency to combine in their writings allusions to the Qur’an, ancient storytelling traditions, and contemporary social issues in order to engage with their readers. In doing so, Jarrar uses folktales, naming, and rites of passages to question American belonging and eurocentrism in her fiction. These techniques enable Jarrar to reveal her multiple and complex identities and work to represent both her pride in being Muslims and her desire to claim her rights as American citizens of Muslim descent. Keywords: Randa Jarrar, A Map of Home, folktales, Rites of Passages, US-Muslim women’s literature Artikel ini membahas perjuangan perempuan Amerika-Muslim untuk menegosiasikan identitas mereka dalam karya sastra yang diterbitkan setelah invasi ke Irak (20 Maret-1 Mei 2003). Dalam hal ini, saya meneliti Randa Jarrar's A Map of Home (2008) untuk menyelidiki bagaimana Jarrar menegosiasikan identitasnya dan menentang orientalisme di sepanjang novelnya. Dengan menggunakan studi postkolonial dan studi budaya, artikel ini bertujuan untuk menyelidiki strategi estetika yang Jarrar (Mesir-Palestina-Amerika) gunakan dalam tulisannya. Jarrar juga menghormati leluhur intelektual Muslimnya, seperti Muhammad al-Ghazali (Iran), Muhyiddin al-Arabi (Spanyol), dan Jalaluddin Rumi (Turki), dengan meniru kecenderungan mereka untuk menggabungkan dalam tulisan-tulisan mereka kiasan Alquran, kuno tradisi mendongeng, dan masalah sosial kontemporer untuk menarik pembaca mereka. Dalam hal ini, Jarrar juga menggunakan dongeng, penamaan, dan ritus-ritus untuk mempertanyakan kepemilikan Amerika dan Eurosentrisme dalam fiksinya. Teknik-teknik ini memungkinkan Jarrar untuk mengungkapkan identitasnya yang beragam dan kompleks yang berfungsi untuk menunjukkan kebanggaannya sebagai Muslim dan keinginannya untuk mengklaim hak-haknya sebagai warga negara Amerika keturunan Muslim. Kata kunci: Randa Jarrar, A Map of Home, cerita rakyat, ritus peralihan, sastra Muslimah-Amerika
Titularidad de los servicios de telecomunicaciones y regulación tarifaria
Authors: Prado Berger Jaime Emilio
Published: August 2020

The vertiginous technological advance and the new telecommunications services defy the normative principles of legal source underpinning the regulation of telecommunications and encourage the administration to regulate its contents, threatening to subtract Force to the principle of legal reserve which extends by constitutional mandate. So, the regime of granting concessions and permissions and the tariff regulation of services have kept the law as exclusive source of its regulation, however the exclusivity could be diminished to the increasing regulatory capacity you are recognized to the administration.
The treatment that the law makes respect to both subjects is analyzed, its historical evolution, the role that infra-legal regulation has played in these matters and the constitutional safeguards that are presented as limits to the regulatory capacity of the administration.
Pengaruh Audit Lag, Profitabilitas Dan Likuiditas Terhadap Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia
Authors: Sari Putri Cartika
Published: August 2020

Abstract

The use of financial statements requires information as a basis for making decisions. Going Concern Audit Opinions are defined as opinions issued by auditors based on the audits they have carried out, in which there are substantial doubts about the company's ability to maintain its survival and to continue its business as a business entity. This study aims to determine and analyze the Effect of Audit Lag, Profitability and Liquidity on Going Concern Audit Opinions on Manufacturing Companies Listed on the Indonesia Stock Exchange in the 2014-2018 Period. The research method is logistic regression analysis. The independent variables in this study are Audit Lag, Return On Assets, Net Profit Margin, Current Ratio and Quick Ratio. While the Dependent Variable is the Going Concern Audit Opinion. The data used are secondary data with a population of manufacturing companies that have been listed on the Indonesia Stock Exchange in 2014-2018. Where a number of samples in this study were 11 companies with 5 years of observation using purposive sampling. From the results of the study it can be concluded that Audit Lag and Quick Ratio has a negative effect on going concern audit opinion. while Return on Assets, Net Profit Margin, Current ratio has no effect on going concern audit opinion.

Keywords: Audit Lag; ROA; NPM; CR and QR; Opini Audit Going Concern

Abstrak

Penggunaan Laporan Keuangan membutuhkan informasi sebagai dasar mereka mengambil keputusan. Opini Audit Going Concern didefinisikan sebagai opini dikeluarkan oleh auditor berdasarkan audit yang telah mereka lakukan, didalamnya menyatakan bahwa terdapat keraguan terhadap kemampuan perusahaan dalam mempertahankan kelangsungan hidupnya dan untuk melanjutkan usahanya sebagai entitas bisnis. Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Audit Lag, Profitabilitas dan Likuiditas Terhadap Opini Audit Going Concern pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Periode 2014-2018. Metode penelitian dalam skripsi ini adalah analisis regresi logistic (logistic regression). Variabel Independen pada penelitian ini adalah Audit Lag, Return On Asset, Net Profit Margin, Current Ratio dan Quick Ratio. Sedangkan Variabel Dependennya adalah Opini Audit Going Concern. Data yang digunakan adalah data sekunder dengan populasi perusahaan manufaktur yang telah terdaftar di Bursa Efek Indonesia tahun 2014-2018. Dimana sejumlah sampel dalam penelitian ini sebanyak 11 perusahaan dengan 5 tahun pengamatan dengan menggunakan pusposive sampling. Dari Hasil penelitian dapat disimpulakan bahwa Audit Lag dan Quick Ratio berpengaruh negatif terhadap opini audit going concern. sedangkan Return on Asset, Net Profit Margin, Current ratio tidak berpengaruh terhadap opini audit going concern.

Kata Kunci: Audit Lag; ROA; NPM; CR dan QR; Opini Audit Going Concern
Pengaruh Modernisasi Sistem Administrasi Perpajakan dan Kesadaran Wajib Pajak pada Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak (KPP) Pratama Tabanan
Authors: Utari Gusti Ayu Kade Dewi , Datrini Luh Kade , Ekayani Ni Nengah Seri
Published: August 2020

This research aims is to obtain empirical evidence of the influence of Organizational Structure Business Process and Information and Communication Technology, Humanz Resource Management, Good Governance and Taxpayer Awareness of the compliance of individual taxpayers at the Primary TaxeOffice (KPP) Tabanan. Sample determination method using the incidental sampling method. Data collection is done by distributing questionnaires. The data is analysis by using multiple linear regression analysis. The results showed that the Organizational Structure, Business Process and Information and Communication Technology, Human Resource Management and Taxpayer Awareness had a positive effect on taxpayer compliance, while Good Governance had no effect on tax payer compliance.

Keywords: Modernization of tax administration system; taxpayers awareness; taxpayer compliance.

Penelitian ini bertujuan untuk mendapatkan bukti empiris pengaruh Struktur Organisasi, Business Process dan Teknologi Informasi serta Komunikasi, Manajemen Sumber Daya Manusia, Good Governance, dan Kesadaran Wajib Pajak terhadap kepatuhan wajib pajak orang pribadi di Kantor Pelayanan Pajak (KPP) Pratama Tabanan. Metode penentuan sampel menggunakan metode incidental sampling. Pengumpulan data dilakukan dengan penyebaran kuisioner. Teknik analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukan bahwa Struktur Organisasi, Business Process dan Teknologi Informasi serta Komunikasi, Manajemen Sumber Daya Manusia dan Kesadaran Wajib Pajak berpengaruh positif terhadap kepatuhan wajib pajak, sedangkan Good Governance tidak berpengaruh terhadap kepatuhan wajib pajak.

Kata Kunci: Modernisasi sistem administrasi perpajakan; kesadaran wajib pajak; kepatuhan wajib pajak.
Pengaruh Fee Audit dan Profesionalisme Auditor Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Moderasi pada Kantor Akuntan Publik di Bali
Authors: Sari A.A Istri Intan Permata , Rupa I Wayan , Manuaba I.B.Made Putra
Published: August 2020

Public accountants in carrying out their profession must pay attention to the quality of audits. To produce good audit quality, an auditor must pay attention to factors that affect audit quality. Audit costs, professionalism, and job satisfaction are all factors that influence audit quality. The purpose of this study was to analyze audit research and auditor professionalism on audit quality with job satisfaction as moderation (study at the Public Accountant Office in Bali). This research was conducted in all seven public accounting offices in Bali in 2018 by making 73 auditors as samples using the saturated sample method. Data collection was carried out by distributing questionnaires using a 5-point Likert scale to measure 18 question items. The data analysis technique used is regression analysis moderation (MRA). Based on the results of the analysis, the variable audit costs and auditor professionalism have a positive effect on audit quality and job satisfaction moderate the effect of a positive cost audit and auditor professionalism on the audit quality of the Public Accounting Firm in Bali.

Keywords: Audit fees; professionalism; auditor satisfaction; audit quality

Akuntan public dalam melaksanakan profesinya harus memperhatikan kualitas auditnya. Untuk menghasilkan kualitas audit yang baik, seorang auditor harus memperhatikan faktor-faktor yang mempengaruhi kualitas audit. Fee Audit, profesionalisme dan kepuasan kerja merupakan faktor-faktor yang mempengaruhi kualitas audit. Tujuan dari penelitian ini adalah untuk menganalisa pengaruh fee audit dan profesionalisme auditor terhadap kualitas audit dengan kepuasaan kerja sebagai moderasi (studi pada Kantor Akuntan Publik di Bali). Penelitian ini dilakukan di seluruh Kantor Akuntan Publik di Bali sebanyak tujuh kantor yang;terdapat pada Wilayah Bali tahun 2019 dengan menjadikan auditor sebanyak 73 orang sebagai sample dengan metode sample jenuh. Pengumpulan data dilakukan dengan penyebaran kuesioner dengan menggunakan skala like 5 poin untuk mengukur 18 item pertanyaan. Teknik analisa data yang digunakan adalah moderasi regresi analisis (MRA). Berdasarkan- hasil analisis, variable fee audit dan profesionalisme auditor berpengaruh positif terhadap kualitas audit serta kepuasan kerja memoderasi pengaruh positif fee audit dan profesionalisme auditor terhadap kualitas audit Kantor Akuntan Publik di Bali

Kata Kunci: Fee audit; profesionalisme; kepuasan auditor; kualitas audit
PENGARUH SISTEM PENGENDALIANN INTERNAL, ASIMETRI INFORMASI, KESESUAIAN KOMPENSASI DAN KETAATAN ATURAN AKUNTANSI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI (FRAUD) PADA ORGANISASI PERANGKAT DAERAH (OPD) KOTA DENPASAR
Authors: Anggreni Ekawati Dewa Ayu , Putra Manuaba I.B Made , Ratna Wahyu Lestari Ni Luh Putu
Published: August 2020

Kecurangan akuntansi (fraud) merupakan suatu yang menyangkut tindakan yang secara illegal bercirikan penipuan yang disengaja identik dengan korupsi, penyalah gunaan asset serta pertanyaan palsu. Penelitian ini berjudul “Pengaruh Sistem Pengendalian Internal, Asimetri Informasi, Kesesuaian Kompensasi dan Ketaatan Aturan Akuntansi Terhadap Kecenderungan Kecurangan Akuntansi (Fraud) Pada Organisasi Perangkat Daerah (OPD) Kota Denpasar”, yang bertujuan untuk memaparkan hasil pengujian pengaruh masing-masing variabel yaitu sistem pengendalian internal, asimetri informasi, kesesuaian kompensasi dan ketaatan aturan akuntansi terhadap kecenderungan kecurangan akuntansi (fraud) pada OPD Kota Denpasar dengan menggunakan purposive sampling sebagai teknik pengumpulan sampel. Besar populasi yang digunakan merupakan seluruh pegawai dari 21 kantor pemerintahan di Kota Denpasar berjumlah 1.568 orang dengan sampel responden sebanyak 84 responden. Adapun teknik analisis yang dipakai yaitu metode analisis regresi linier berganda dengan bentuk persamaan regresi yang diperoleh Y= -0,309 X1+0,261 X2-0,354 X3-0,271 X4 yang berarti seluruh koefisien regresi berpengaruh terhadap variabel depanden (Y). Maka dari itu, hasil dari penelitiian ini memaparkan bahwasanya variabel sistem pengendalian internal, kesesuaiian kompensasi dan ketaatan aturan akuntansi berpengaruh negatif, sedangkan variabel asimetri informasi berpengaruh positif terhadap fraud pada OPD Kota Denpasar.

Kata kunci: Pengendalian, Asimetri, Kompensasi, Aturan, Fraud
Pengaruh Financial Distress, Audit Delay, Pergantian Manajemen Dan Opini Going Concern Terhadap Auditor Switching Studi Kasus Pada Perusahaan Sektor Keuangan Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018
Authors: Rizky Pradnyawati Ni Putu Ayu , Wianto Putra I Made , Riasning Ni Putu
Published: August 2020

Penilitian ini untuk membuktikan secara empiris pengaruh Financial Distress, Audit Delay, Pergantian Manajemen dam Opini Going Concern terhadap Auditor Switching di Perusahaaan Sector Keuangan yang ter-listing di BEI tahun 2014-2018. Metodhe pemilihaan sample menerapkan methode purposivesampling dengan jenis data kuantitative dankualitative serta sumber datasekunder. Methode pengumpulan data menerapkan methode dokumentation serta teknik analysis data yakni analysis regresi logistic. Berdasarkan data dan pengujian diambil kesimpulan bahwa varaibel financial distress dan audit delay tidak berpengaruh terhadap auditor switching, sementara pergantian manajemen dan opini going concern berpengaruh positif terhadap auditor swiching.

Kata Kunci ; Financial Distress, Audit Delay, Pergantian Manajemen, Opini Going Concern dan Auditor Switching
Analisa Kepuasan Mahasiswa terhadap Kualitas Pelayanan Pendidikan
Authors: Ningsih Ni Luh Anik Puspa , Widari Dewa Ayu Putu Niti , Artawan I Made
Published: August 2020

Abstract-During the learning process, students have experience with educational services at the University. This experience will create a perspective on the quality of education services provided. This will be related to the level of student satisfaction. This level of satisfaction will made an opinions. That generally will quickly spread, to family, friends and society. Bad opinion will affect the University's image, so it is important to analyze student satisfaction. A survey are held to gain information about student satisfaction.. This research was conducted at Warmadewa University, a private university in Denpasar, Bali. Survey results are summarized in the index of student satisfaction with the quality of education services at Warmadewa University. Based on the dimensions of service quality, namely tangibles, reliability, empathy, responsiveness, assurance students feel "satisfied". The overall survey results show that students assess the quality of education services at a "satisfying" level.

Keywords: Student Satisfaction; Educational Service Quality

Abstrak-Selama proses pembelajaran, mahasiswa memiliki pengalaman terkait pelayanan pendidikan di Universitas. Pengalaman ini menciptakan persepsi terhadap kualitas pelayanan pendidikan yang akan membentuk kepuasan bagi mahasiswa. Tingkat kepuasan tertentu akan membentuk opini. Ini akan menyebar dengan cepat, pada keluarga, teman dan masyarakat. Persepsi yang buruk akan mempengaruhi citra Universitas. Tujuan dari penelitian ini untuk menganalisa tingkat kepuasan mahasiswa terhadap kualitas pelayanan pendidikan di Universitas. Populasi penelitian ini adalah seluruh mahasiswa aktif

Penelitian ini dilakukan di Universitas Warmadewa, Denpasar, Bali. Penelitian dilakukan dengan metode survey. Hasil survey terangkum dalam indeks kepuasan mahasiswa terhadap kualitas pelayanan pendidikan di Universitas Warmadewa. Berdasarkan dimensi kualitas layanan yaitu bukti fisik, kehandalan, empati, daya tanggap dan jaminan, mahasiswa merasa “puas”. Hasil survey keseluruhan menunjukkan bahwa mahasiswa menilai kualitas layanan pendidikan pada tingkat “memuaskan”

Kata kunci : Kepuasan Mahasiswa ; Kualitas Pelayanan Pendidikan
Peranan Pelanggan Dalam Produksi Industri Kerajinan Perak Di Kota Denpasar
Authors: Wulandari I Gusti Ayu Athina , Parameswara A.A. Gede Agung
Published: August 2020

The aim of this study is to analyze the role of regular customers owned by each unit of the silver handicraft business. Furthermore, this study also looks at how the influence of the use of production factors such as raw materials, capital and labor in the silver handicraft business on the number of permanent customers owned and on the production of silver handicrafts. This study uses primary data collected through questionnaires and analyzed using path analysis. In-depth interviews were conducted to justify the results of the analysis. Based on the results of the analysis, raw materials have a positive and significant effect while capital and labor do not have a significant effect on customers. Raw materials and labor have positive and significant effects while customers and capital have negative and significant effects on production.
Pengaruh Capital Adequancy Ratio, Net Interest Margin,Biaya Operasional Pendapatan Operasional Dan Loan Deposit Ratio Terhadap Non Performing Loan Di Pt. Bank Pembangunan Daerah Bali Tahun 2009 – 2017
Authors: Yuliani Ni Wayan Eka , Purnami A. A. Sri , Wulandari I Gusti Ayu Athina
Published: August 2020

NPL is one indicator in assessing the soundness of banks. This study aims to examine the effect of CAR, NIM, BOPO and LDR on Non Performing Loans at PT. Regional Development Bank of Bali in the count of I - IV in 2009 - 2017 using multiple linear analysis methods. The results of this study produce an F Test which all independent variables (CAR, NIM, BOPO and LDR) have a liner / influence with NPL variables and partially, CAR has a significant and significant effect on NPL, NIM has a positive and not significant effect on NPL, influential BOPO positive and significant effect on NPL and LDR positive and not significant effect on NPL.
BENTUK IMPLEMENTASI TANGGUNG JAWAB SOSIAL PADA BANK SYARIAH MANDIRI CABANG MATARAM
Authors: Dewi Anak Agung Istri Pradnyarani , Damayanti Mulyani
Published: August 2020

Tanggung jawab sosial atau Corporate Sosial Responsibility (selanjutnya disebut CSR) pada perusahaan sedang banyak diperbincangkan. Hal ini dipengaruhi oleh terjadinya peningkatan keingintahuan perusahaan dan instansi-instansi swasta yang ingin melaksanakan program tanggung jawab sosial di dalam perusahaan mereka. Hal yang sama juga berlaku bagi entitas perbankan dan juga perbankan syariah dalam melaksanakan aktivitas tanggung jawab sosialnya. Beberapa penelitian menyebutkan bentuk pelaksanaan tanggung jawab sosial yang dilakukan oleh bank syariah masih dianggap sebagai alat untuk membentuk citra perusahaan semata yang ujungnya akan menguntungkan pihak perusahaan. Kondisi demikian bertolak belakang dengan filosofi perbankan syariah yang berlandaskan prinsip syariah yang mendorong untuk beroperasi dengan landasan moral, etika, dan tanggung jawab sosial. Melalui pendekatan interpretif dengan metode studi kasus, peneliti ingin mendalami bagaimana program tanggung jawab sosial yang digulirkan perbankan syariah tersebut memiliki manfaat yang besar dan sesuai dengan kebutuhan stakeholder. Hasil penelitian menyebutkan bahwa BSM cabang Mataram telah melakukan tanggung jawab sosial yang sumber pendanannya dikelola oleh Laznas (Lembaga Amil Zakat). BSM cabang Mataram bersama Laznas telah melakukan beberapa program tanggung jawab sosial yaitu program Didik Umat, dimana memberikan santunan untuk biaya pendidikan untuk anak yatim dan dhuafa, dan program Simpati Umat dimana BSM dan Laznas mengadakan program bantuan bencana alam Lombok-Sumbawa, pemotongan hewan qurban untuk masyarakat sekitar yang kurang mampu dan perbaikan masjid.
EKSISTENSI TANAH ADAT DAN MASALAHNYA TERHADAP PENGUATAN DESA ADAT DI BALI
Authors: Suwitra I Made
Published: August 2020

Penulisan ini dimaksudkan untuk memberikan pemahaman bagi Prajuru Desa Adat di Bali terhadap konsepsi dan asas-asas penguasaan dan pemilikan Tanah (Hak) Ulayat yang dikenal dengan Tanah Adat yang tunduk pada hukum adat setelah terbitnya UU No.5 Tahun 1960, yaitu relevan dengan wacana “penguatan Desa Adat”. Masalah utamanya adalah menemukenali implikasi pendaftaran hak atas tanah adat yang diorientasikan untuk memperoleh sertipikat hak milik dalam menjamin kepastian hukum. Metode yang digunakan berupa penelitian hukum normatif dan penelitian hukum empiris. Pendekatan masalah menggunakan pendekatan perundang-undangan, analitik, kasus, dan hukum adat. Data primer dikumpulkan melalui observasi, dan data sekunder berupa bahan hukum dikumpulkan dengan teknik dokumentasi dan pencatatan, selanjutnya dianalisis dengan teknik interpretasi dan kualitatif. Tanah (hak) ulayat merupakan salah satu asset Desa Adat yang dapat dimanfaatkan dan digunakan untuk mencapai kesejahteraan bagi warganya dengan melakukan inovasi dalam tata kelola dan terintegrasi dalam perspektif ekowisata sebagai salah model penguatan Desa Adat. Model pendaftaran hak atas tanah adat cukup dilakukan dalam peta dasar pendaftaran tanah. Karena pendaftaran hak melalui penyertipikatan dapat melemahkan posisi tawar Desa Adat terhadap penguasaan hak atas tanah ulayat dan cendrung menjadi tanah komunal. Oleh karena itu diperlukan ketepatan pilihan dalam pendaftarannya.
Analysis Of The Influence Of Member's Commitment And Satisfaction On Loyalty Of Cooperative Members
Authors: Mahayasa I Gede Aryana , Martayanti N M. Putri
Published: August 2020

Members´ loyalty is a very important thing in the business of cooperatives, for the development and progress of cooperatives in the future. High members´ commitment and satisfaction in cooperatives greatly influence the attitude of members to use the products and services offered by cooperatives to make members more loyal. The study aims to determine the effect of a members´ commitment and satisfaction on the members´ loyalty. The population of this study was members of the KSP Dharma Dhita cooperative in Sanur, which numbered 172 people. The number of samples taken was 120 members, with a simple random sampling method. Data collectors are carried out through interviews, observation, literature, and questionnaires. The data analysis technique used is multiple linear regression. The research findings state that partially members´ commitment and satisfaction have a positive and significant effect on the members´ loyalty of KSP Dharma Dhita cooperative in Sanur. Simultaneously members´ commitment and satisfaction have a significant positive effect on the members´ loyalty of KSP Dharma Dhita in Sanur. To increase member's loyalty, members need to be aware of themselves to have high commitment and satisfaction for cooperatives to create prosperity for cooperatives, cooperative members and society in general.