bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Kualitas Sumber Daya Manusia, Pemanfaatan Teknologi Informasi Dan Pengawasan Keuangan Daerah Terhadap Keandalan Penyajian Laporan Keuangan Pemerintah Daerah (Studi pada OPD Pemerintah Provinsi Sulawesi Tengah)
Authors: Yuniar Latifah Sukmawati , Gunarsa Arif , Asdar Faizal , Ralis Galing , Ramadhani Aulia Putri , Buntulabi Daud Ruranto
Published: April 2023

The existence of increasing demands for the implementation of public accountability has implications for management in government agencies to provide information to the public, one of which is information in financial reports. Government financial reports are an important component in realizing financial management accountability to the public. The function of information in financial reports will not have benefits if the presentation and delivery of financial information is not reliable. Reliability of financial report information is a manifestation of public financial management accountability and in accordance with Government Regulation Number 24 of 2005 is an element of important information value related to decision-making of various parties. This type of research is associative. This study aims to explain the influence of the quality of human resources, the use of information technology and regional financial supervision on the reliability of the presentation of regional financial reports in the OPD of the Central Sulawesi Provincial Government. Based on the results of data analysis that has been carried out to test the hypotheses put forward in this study, several conclusions can be drawn, including: The quality of human resources has a positive effect on the reliability of financial statement presentation accepted and supported by empirical evidence. Acceptance or proof of the first hypothesis simultaneously answers the first research question. Utilization of information technology has a positive effect on the reliability of presentation of acceptable financial statements. Accepting or proving this second hypothesis, this also answers the second research question. Regional financial supervision has a positive effect on the reliability of presentation of financial statements is accepted so that the hypothesis can be accepted and is supported by empirical evidence. Acceptance or proof of this third hypothesis simultaneously answers the research question.
Penurunan Tarif PPh Badan Sebagai Ketidakpastian Eksternal dan Tax Avoidance
Authors: Raya Mutya Nurmala , Setyowati Milla Sepliana
Published: April 2023

This study aims to investigate the effect of changes in corporate income tax rates as the company's external uncertainty on tax avoidance, which changes make companies engage in tax avoidance practices to ensure future benefits and to increase value. Using agency theory as the basis for analyzing, this study uses a quantitative approach and processes data using a linear regression method with a sample of consumer non-cyclical industry companies for the 2018-2020 period. The processed results show that external uncertainty does not positively affect avoidance. Changes in tax policy make the tax system uncertain for companies, causing managers to engage in tax avoidance. Fluctuating tax rates will affect the company's tax benefits and tax burden in the future, so companies tend to carry out tax planning aggressively that is carried out intensely and will be more inclined to tax avoidance. This research has implications for the government's considerations in making adjustments or policy changes that will make the tax avoidance gap even bigger for business people. Therefore, it is necessary to support to prevent an increase in tax evasion as an opportunistic business actor. In addition, this study also contributes theoretically and literature on the relationship between external uncertainty, the uncertainty of tax benefits, agency, and tax avoidance. The novelty offered in this study is to analyze the effect of changes in the policy on reducing corporate income tax rates that occurred in Indonesia due to the covid-19 pandemic as an external uncertainty on tax avoidance behavior.
EFEKTIVITAS PENGUATAN PENGELOLAAN DANA DESA DALAM MENINGKATKAN PERTUMBUHAN EKONOMI BERKELANJUTAN DI KABUPATEN SIMALUNGUN
Authors: Sianipar Ruth Tridianty , Putri Juan Anastasia , Inrawan Ady , Silitonga Hery , Sembiring Lenny Dermawan
Published: April 2023

The purpose of this study was to analyze the effectiveness of managing village funds in increasing sustainable economic growth in Simalungun Regency. This research method uses a research design with a qualitative approach. The subject of this research is a village in Simalungun Regency. The research was carried out in four sub-districts in Simalungun Regency in Panombeian Pane, Panei, Siantar, Tanah Jawa, and Sidamanik sub-districts in 80 villages. Data collection techniques using observation, interviews, questionnaires and documentation. The data analysis method used is descriptive qualitative analysis and different test. The research results obtained by respondents stated that village funds channeled from the government were sufficient for village development, in community empowerment village funds were mostly used for village government programs to empower village communities, the village government compiled planning documents consisting of APBDes, RPJMDes, and RKPDes, each program planning must be supported by the village community in its implementation by informing every expenditure and income of funds, supervision conducting regular monitoring related to village physical development, and submission of reports on the use of village funds used for village development need to be submitted transparently
Pengaruh Asimetri Informasi, Budaya Organisasi dan Implementasi Good Governance terhadap Kecurangan Akuntansi
Authors: Fazli Muhammad , Ratnawati Vince , Nasir Azwir
Published: April 2023

The purpose of this study was to determine the effect of Information Asymmetry, Organizational Culture, Implementation of Good Governance on the dependent variable of Accounting Fraud with Internal Control as a  moderating variable. The population in this study was 46 OPD in Bengkalis Regency and the number of samples studied were 46 OPD in Bengkalis Regency with a total of 138 people. The data source is the primary data from the questionnaire. Variables are measured with a 5 point Likert scale. The data collection method is Structural Equation Modeling Partial Least Square (SEM-PLS) using WarpPLS software version 5.0. The results show that Information Asymmetry has a  positive effect on Accounting Fraud, Organizational Culture and Implementation of Good Governance have a negative effect on Accounting Fraud, Internal Control weakens the positive effect of Information Asymmetry on Accounting Fraud, and Internal Control strengthens the influence of Organizational Culture and implementation of Good Governance on Accounting Fraud. The implementation of Good Governance directly has a negative effect on fraud, with the existence of a negative influence between the implementation of Good Governance on fraud, the implementation of internal control is able to strengthen the level of negative influence between the implementation of Good Governance on fraudulent acts that occur.
Adopsi E-commerce pada UMKM selama Masa Krisis: dengan Peran Mediator Kapabilitas Dinamis
Authors: Christanti Rossalina , Chandra Jatiputra Juan
Published: April 2023

This study aims to investigate the effect of e-commerce adoption on cultural SMEs’ performance during the pandemic. While the e-commerce market is now highly developed in Indonesia, most global companies are focusing on bigger markets like Indonesia so every business in Indonesia is adapting their own business model to survive. Considering that this pandemic does not look at layers of society, the demand for agility to adapt does not only 'apply' to large-scale businesses but all sectors, including the SMEs. As the pandemic hits all types of organizations, this study also believes that SMEs’ dynamic capabilities would moderate the effect of e-commerce adoption on cultural SMEs’ performance. Furthermore, this study aims to examine the moderating effect of dynamic capabilities among cultural SMEs as an important dimension of business ability to deal with rapid environmental changes in the midst of a crisis. Quantitative data analysis was used to investigate research data. Questionnaires were distributed to 120 SMEs owners in the areas of Temanggung, Magelang, Yogyakarta and Solo in the cultural field. SPSS was used to analyze the relationship between variables. Result shows that the e-commerce adoption effect on business operations proved to affect cultural SMEs’ financial performance significantly. But, the influence of e-commerce adoption on marketing is not proven to significantly affect the financial performance of cultural SMEs. Meanwhile, dynamic capabilities construct was also proved to strengthen the effect of e-commerce adoption on business operations on cultural SMEs’ financial performance.
FAKTOR PENENTU TERBENTUKNYA BUDAYA KERJA INOVATIF (STUDI PADA POLITEKNIK HARAPAN BERSAMA)
Authors: Utami Erni Unggul Sedya , Kamal Bahri
Published: April 2023

Educational institutions are institutions that provide services to consumers in the form of services, the results of which are not visible, such as manufacturing companies that can produce products that are visible when delivered to the public. Educational institutions in order to keep abreast of changing times, educational institutions are required to innovate. This research was conducted at the Polytechnic Harapan Bersama with a total of 225 respondents. Statistical analysis test performed with the PLS test with a SmartPLS 3.0. The existence of leadership transformation influences innovative work culture successfully mediated in part by work autonomy because without going through work autonomy there. Without going through work autonomy, there is leadership transformation that influences existing innovative culture, astests. Supportive management failed to become a mediating variable because supportive management has no effect on innovative work culture as evidenced by the statistical tests conducted
AKUNTABILITAS PENGGUNAAN DANA ANGGARAN PENDAPATAN DAN BELANJA DAERAH PEMERINTAH PROVINSI JAWA TENGAH
Authors: Indudewi Dian , Nafasati Febrina , Sudarmanto Bambang , Putranto Antonius Dwijo
Published: April 2023

Pemerintah Provinsi Jawa Tengah membentuk jaring pengaman sosial (JPS) dan jaring pengaman ekonomi (JPE) untuk meminimalisir dampak pandemi covid-19 terhadap masyarakat. Pemberian JPS dan JPE menuntut adanya realokasi dan refocusing anggaran karena pandemi covid-19 terjadi saat angaran tahun berkenaan telah berjalan. Realokasi dan refocusing anggaran ini membawa perubahan besar terhadap mekanisme anggaran pemerintah daerah dimana belanja darurat covid-19 dapat dilakukan melalui mekanisme Belanja Tidak Terduga (BTT). Penggunaan dana untuk bencana/kondisi darurat rawan dengan penyelewengan. Penelitian ini bertujuan untuk mengetahui akuntabilitas penggunaan dana Anggaran Pendapatan dan Belanja Daerah (APBD) Pemerintah Provinsi Jawa Tengah untuk penanganan Covid-19.

Penelitian ini merupakan penelitian kualitatif melalui studi dokumen dan wawancara. Studi dokumen mengacu pada peraturan perundang-undangan yang berlaku dan teori institusional. Wawancara mengacu pada hasil wawancara peneliti dengan 4 (empat) informan dari 4 (empat) Organisasi Perangkat Daerah yang berbeda.

Hasil penelitian menunjukkan bahwa penggunaan dan pertanggungjawaban dana APBD telah akuntabel. Hal ini ditunjukkan melalui kesesuaian proses penganggaran dan pertanggungjawaban dengan peraturan perundang-undangan yang berlaku. Hasil wawancara dengan keempat informan menunjukkan hal yang sama. Berdasarkan uraian jawaban dari keempat informan, dapat disimpulkan bahwa proses alokasi dan refocusing anggaran serta pertanggungjawabannya telah sesuai dengan peraturan perundang-undangan. Hasil analisis juga memperkuat penerapan teori institusional dalam konteks pemerintahan.

Kata Kunci : anggaran, realokasi, refocusing,  akuntabilitas
The Role of Government, Financial Literacy and Inclusion on MSME Finacial Performance
Authors: Istan Muhammad
Published: April 2023

Financial literacy is the community's knowledge, beliefs, and skills to have basic economic concepts to run a business. Financial literacy must be accompanied by financial inclusion in the use of technology and financial facilities for the community. In running their business, MSMEs must know financial literacy and inclusion. The government fully supported MSMEs in Indonesia after the pandemic and experienced a decline in economic activity. This research was conducted to see how the influence of financial literacy, financial inclusion, and government support on the performance of MSMEs. The method is carried out with a literature review of 8 studies related to the performance of MSMEs. The qualitative descriptive process is carried out with different types of sampling. Of the eight studies conducted, it is illustrated that financial literacy and inclusion significantly affect the performance of an MSME. The government in every region in Indonesia always supports the progress of an MSME. However, knowledge about financial literacy and inclusion has been unevenly distributed in Indonesia. Human resource improvement must also be carried out on MSMEs so that the performance of MSMEs can be evenly distributed throughout Indonesia.
Pengaruh Kinerja Keuangan terhadap Nilai Perusahaan dengan Good Corporate Governance sebagai Variabel Moderasi pada Perusahaan Food and Beverage yang Terdaftar di Bursa Efek Indonesia
Authors: Hardianti Sri , Eka Eka , Rina Rina , Latif Arianti , Asriany Asriany
Published: April 2023

This study aims to examine and analyze the effect of financial performance on firm value. This study also examines the effect of moderating Good Corporate Governance on the relationship between Financia Performance (Return on Assets) and Corporate Value. This type of research is quantitative research. The popilation in this study are Food and Beverage companie listed on the Indonesia Stock Exchange in the 2016-2020 periode with a total of 30 companies observed. The sampling technique used is purpose sampling based on certain criteria. Based on these criteria, obtained a sample of 8 compains. Testing research data using simple linear regression analysis to test the first hypothesis and multiple linear regression analysis using moderated regression analysis (MRA) to test the second hypothesis. The results of the research on the first hypothesis using simple linear regression analysis show that the financial performance projected by Retur on Assets (ROA) has a significant effect on the moderating variable, Good Corporate Governance (Institusional Ownership) is not able to moderate the relationship between Financial Performance Return om Assets anf Firm Value.
Persepsi Industri Chalodo Sibali Resoe Terhadap Penerapan Tarif Pajak Pada UU No. 7 Tahun 2021
Authors: Widhiakusuma WL Adhe , Syamsuddin Sofyan , Sahrir Sahrir
Published: April 2023

This study aims to determine the perceptions of the Chalodo Sibali Resoe Industry regarding the imposition of the new tax rate under the HPP Law, that is, if an individual MSME taxpayer has a gross turnover of less than Rp500,000,000.00 per year, the taxpayer is not subject to the MSME final PPh rate. The method used in this study uses qualitative methods, where the respondents of this study are accountants from the Chalodo Sibali Resoe Industry. After conducting research, the results obtained were that the Tax Service Office (KPP) had not conducted a thorough outreach and only discussed the applicable rates. Regarding the imposition of tariffs, it has a positive impact on the finances of the Chalodo Sibali Resoe Industry.
Studi Empiris Faktor Determinan Financial Distress
Authors: Purwantini Maria , Yustrianthe Rahmawati Hanny , Jati Budhi Purwantoro , Murwani Ani Sri
Published: April 2023

This study aims to determine the effect of profitability, liquidity, leverage, sales growth, and company size on financial distress in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Profitability is proxied by Return on Assets (ROA), liquidity is proxied by the current ratio (CR), leverage is proxied by Debt to Total Equity (DER). The population used in this study are all mining companies listed on the IDX. The sample selection in this study used a purposive sampling method and obtained 22 companies. The analysis used is multiple linear regression. The results of this study indicate that profitability, liquidity and leverage have a significant effect on financial distress. Meanwhile, sales growth and company size have no effect on financial distress.
Rantai Pasokan Dalam Strategi Sektor Wisata Kabupaten Karawang Untuk Meningkatkan Pendapatan Asli Daerah
Authors: Nasihin Ihsan , Retnosary Rieke
Published: April 2023

Karawang Regency has quite a number of tourist destinations that can be visited by local and foreign tourists (foreign tourists). With so many tourists visiting, it will have a positive impact on the region as local revenue (PAD) or gross domestic product (GDP) and has a target of being able to increase benefits for the community, one of which is increasing job opportunities for local residents. The research method that will be used in this study is a qualitative method with an interpretive research paradigm and a case study approach, in obtaining data using interviews, observation and documentation. Data analysis that will be used in this study is triangulation using primary data and secondary data. The results of this study are that the Karawang Regency government can implement and develop the tourism sector supply chain with the Pentahelix concept, where the Pentahelix concept has three developments, namely the first accessibility related to access to tourist destination locations, the second amenity functions to maintain and improve facilities and infrastructure in the tourist destination environment, and the three attractions that focus on activities or new rides in tourist areas
Dampak Sustainability Reporting dan Determinan Audit Delay
Authors: Oktaviani Silvi Malvina , Darminto Dwi Prastowo , Djaddang Syahril
Published: April 2023

The financial statements of companies going public must be reported annually. Based on the regulation of the Financial Services Authority (OJK) Number 29/POJK.04/2016 states that companies or issuers are required to report their annual reports to the Financial Services Authority no later than the end of the fourth month after the end of the financial year (120 days), Timely submission of financial reports done by the company will be subject to sanctions. This study aims to determine the effect of profitability, solvency, and company size on audit delay. The population in this study are LQ45 companies listed on the IDX (Indonesian Stock Exchange) for the period 2017-2021. There are 45 public companies listed on the Indonesian Stock Exchange, which are registered as a population. The selected sample uses a purposive sampling technique, and a sample of 64 is obtained. This research model uses panel data regression using E-views version 12. The results of this study indicate that profitability has no effect on audit delay, solvency has an effect on audit delay, firm size effect on audit delay, sustainability reporting is not able to moderate the effect of profitability on audit delay, and sustainability reporting is able to moderate the effect of solvency on audit delay. Subsequent research can add to research in other sectors such as manufacturing, mining and real estate.
Faktor-Faktor Yang Memengaruhi Nilai Perusahaan Dengan Risiko Kredit Sebagai Pemoderasi
Authors: Priharta Andry , Gani Nur Asni , Darto Darto , Sulhendri Sulhendri , Uniyawati Uun
Published: April 2023

The price that investors are prepared to pay for a business's stock is a good indicator of the firm's value, and hence the stock market price is a good indicator of the value of the company. The CGPI, ROA, NIM, and NPL are just a few examples of parameters that will be investigated in order to ascertain the degree to which they have an impact on PBV. In this line of investigation, we make use of the common effect model in conjunction with the panel data regression technique. The research sample is State-Owned Banks in Indonesia, specifically Bank Negara Indonesia (BBNI), Bank Rakyat Indonesia (BBRI), Bank Tabungan Negara (BBTN) and Bank Mandiri (BMRI). The period from 2011 to 2020 will be examined by the research. According to the findings, CGPI, ROA, and NIM each have a considerable influence on PBV that is both positive and beneficial. It has been established that the variable NPL moderates by lowering the influence that CGPI has on PBV. On the other hand, it has not been demonstrated that the variables ROA and NIM moderate. This is because the NPL number, despite having increased, is still regarded to be within the tolerance limit, making it an acceptable risk despite the fact that it has increased.
PERAN AKUNTANSI PADA ERA SOCIETY 5.0 SEBAGAI ANTESEDEN TERHADAP PERTUMBUHAN KINERJA UMKM DAN PENGARUH PENGGUNAAN INFORMASI AKUNTANSI
Authors: Ulfi Hanifah Risti , G Agustine Maria , WIDYAKTO ADHI
Published: April 2023

Menghadapi Era Society 5.0 keberadaan dan peranan teknologi informasi dalam sistem informasi akuntansi telah membawa era baru perkembangan dunia ekonomi. Peranan akuntansi berubah secara radikal, di era yang baru ini ukuran perusahaan tidak perlu terlalu besar, namun perusahaan memperlukan kelincahan dan ketepatan dalam memanfaatkan teknologi dan informasi. nformasi akuntansi dapat menjadi dasar yang andal bagi pengambilan keputusan-keputusan dalam mencapai keberhasilan bisnis, dari mulai bisnis berskala kecil hingga bisnis berskala besar. Pemanfaatan informasi akuntansi yang baik, dapat membantu UMKM dapat melakukan penilaian kinerja serta dapatmembantu UMKM dalam meningkatkan penjualan.
Penelitian ini bertujuan untuk mengkaji Peran Akuntansi Pada EraSociety 5.0 Sebagai Anteseden Terhadap Pertumbuhan Kinerja UMKM dan Pengaruh Penggunaan Informasi Akuntansi. Sampel dalam penelitian ini berjumlah 121 responden. Sampel dalam penelitian ini menggunakan metode pengumpulan data primer yang dilakukan dengan cara menggunakan instrumen berupa e-quesioner dan teknik pengambilan sampel dalam penelitian ini dengan menggunakan metode purposive sampling.
Penelitian ini menggunakan jenis data kuantitatif dan sumber data yang digunakan adalah data primer. Teknik analisis data dilakukan dengan bantuan SmartPLS 3.2.8. SEM, metode analisis yang digunakan meliputi analisis statistik, analisis deskriptif, uji hipotesis dan uji validitas. Hasil penelitian menunjukkan bahwa Peran Akuntansi Society 5.0 berpengaruh terhadap Kinerja UMKM, sedangkan Kinerja UMKM berpengaruh terhadap Penggunaan Informasi Akuntansi.
Corporate Governance, Profitabilitas, dan Nilai Perusahaan
Authors: Bakhtiar Syamsul , Rokhayati Hijroh
Published: April 2023

The purpose of this study was to analyze the effect of corporate governance on firm value, analyze the effect of profitability on firm value, and analyze the effect of mediating profitability on the relationship between corporate governance and firm value. The population of this study are manufacturing companies listed on the Indonesia Stock Exchange in 2020. The sampling technique uses a purposive sampling method with the criteria for companies listed on the Indonesia Stock Exchange and annual reports available on the company's official website. The sample of this research is a company that is included in the consumer goods industry sector, totaling 50 companies. The data source in this study is secondary data obtained from the IDX website and the company's official website. The data analysis technique in this study used the Partial Least Square (PLS) SEM method with the help of SmartPLS 3.0 software. The results of the study show that corporate governance has a significant positive effect on firm value. Meanwhile, corporate governance has no significant effect on company profitability, and profitability has no significant effect on firm value. Profitability is not able to mediate the relationship between the influence of corporate governance on firm value.
Analisis Kontribusi Literasi Keuangan dan Inklusi Keuangan Terhadap Kinerja Keuangan Sektor UMKM Di Kota Kupang
Authors: Timuneno Antonius Yohanes William , Malut Maria Goreti , Dara Rifdah Riyan , Latuheru Grace Rianti
Published: April 2023

This research was conducted at UKM Restaurant in Kupang City. The purpose of this study was to determine the effect of financial literacy and financial inclusion on the financial performance of UMKM Restaurants. This research uses a quantitative approach or it is also called a positivistic method because it is based on a positivism philosophy. To determine the sample using Simple Random Sampling and the sample used in thi sstudy were 50 respondents to the Restaurant in Kupang City as the primary data source, and data collection used a questionnaire (questionnaire) distributed at the Restaurant Kupang City. The data analysis technique used in this study is multiple linear regression analysis, t test and  f test. The results of this study indicate that the variables of financial literacy and financial inclusion partially or simultaneously have a positive and significant effect on the financial performance of UMKM at Restaurants in Kupang City. Suggestions from this research are for restaurants to explore more about finance, for cooperatives & UMKM offices and financial institutions so that they can provide more education for the community and for further researchers it is hoped that they can add indicators and other variables.
Pengaruh Tax Morale, Tax knowledge dan E-Tax System dengan Sanksi Pajak sebagai Variabel Moderating terhadap Kepatuhan Wajib Pajak Orang Pribadi
Authors: Lailiyah Dwi Nasihatul , Andriani Sri
Published: April 2023

The purpose of this study is to assess and analyze the effect of tax morale, tax knowledge and e-tax system with tax sanctions as moderating variables on individual taxpayer compliance. The object of research is an individual taxpayer who is a member of the OPOP program in East Java. This study uses quantitative methods with primary data sources in the form of questionnaires containing respondent’s answers. Sampling technique using purposive sampling method. The Total population in this study was 550 individual taxpayers. The number of samples used in this study as many as 86 respondents using the formula slovin. Data analysis used in this study is a Structural Equation Model (SEM) based on Partial Least Square (PLS) using SmartPLS 4.0 software. Research Gap is the background of this study, which adds The Independent Variables tax knowledge, e-tax system, and tax sanctions as a variable moderation. The results in this study indicate that tax morale significantly affect the compliance of individual taxpayers in opop jatim. Tax knowledge has a significant effect on the compliance of individual taxpayers in opop jatim.  E-tax system has a significant effect on the compliance of individual taxpayers in opop jatim. Tax sanctions as a moderating variable do not moderate the relationship between tax morale, tax knowledge and e-tax system to individual taxpayer compliance in opop jatim
Autosociobiography: A Travelling Form
Authors: Twellmann Marcus , Lammers Philipp
Published: April 2023

In Germanophone and Francophone literary spaces, a genre by the name of autosociobiography has recently been the subject of increased attention, with texts by Annie Ernaux, Didier Eribon, Christian Baron, Richard Hoggart and others frequently being mentioned in this regard. While individual cases, such as the French reception of Richard Hoggart, have been studied before, this essay takes a broader approach and examines English-, French- and German-language texts in order to trace the complex itinerary of autosociobiography and sketch out the history of this emerging form in the second half of the twentieth century. In addition, we explore how the emergence of autosociobiography relates to international and supranational developments such as the expansion of higher education, economic recession and the rise of Neoliberalism after the Trente Glorieuses. Autosociobiography – so runs our thesis – is an attempt to reinstall a logic of the general in a ‘society of singularities’. Finally, our essay discusses the methodological problems that will be encountered in the study of autosociobiography as a travelling genre.
Insurance of environmental risks in the system of soil contamination level regulation
Authors: Butrym O. , Ihnatsevych S.
Published: April 2023

The basis of functioning of the mechanism of state insurance of environmental risks in the process of agricultural activity has been considered. The advantages of ecological insurance in ensuring balanced land use in the territory of Ukraine have been determined. The author covers the peculiarities of the use of economic and mathematical modeling to determine the basis for calculating soil contamination due to the implementation of agricultural activities.
Economic efficiency of growing seed of chickpea of root canal depending on application of mineral fertilizers under irrigation conditions
Authors: Mykolaiko V. , Mykolaiko I. , Hrabovska S.
Published: April 2023

It has been revealed that under drip irrigation conditions under the two modes of humidification, the highest annual economic efficiency and the profitability level of root canal chicory was obtained for the application of nitrogen and potassium mineral fertilizers in a dose of N45K70.
Mechanisms of investment support for modernization of water purification systems at industrial enterprises
Authors: Koltunovych O.
Published: April 2023

This article considers the features of financial support for the processes of modernization and innovative development of the industrial water use system in Ukraine. The author has outlined the main tendencies of funding for measures to modernize water treatment systems at industrial enterprises under conditions of budget decentralization, as well as deepening of regional economicintegration processes. Priority directions have been formed and mechanisms of investment support of innovative and technological modernization of water purification systems on industrial enterprises of Ukraine have been developed.
Scientific and methodological bases of ecological and land reclamation monitoring of agrolandscapes on the basis of remote sensing of the Earth
Authors: Vlasova O.
Published: April 2023

The present state of the current ecological and land reclamation monitoring has been analyzed and the necessity of improving its theoretical and methodical bases by using the data of remote sensing of the Earth has been proved. The theoretical bases of interchangeability of satellite and ground information, which are based on the consideration of spatial-temporal variability and conditions of functioning of agro-landscapes, have been developed and aimed at achieving the optimal level of information ordering.
Biogenic means of production — perspectives of materialization
Authors: Tymofieiev M. , Bondareva O. , Viniukov O.
Published: April 2023

In the context of creating the concept of a soil protective biogenic system of agriculture, it has been determined that elimination of physical, chemical and biological degradation of black soils is due to such biogenic means of production as permanent and temporary multicellular plots, shrub strips, vertical drains, various types of saprophages, perennial bean grasses.
Issues and ways of restoration of the Dnipro river basin within the Kyiv region
Authors: Shumyhai I.
Published: April 2023

It has been proved that a significant part of modern environmental issues is connected with river waters. In the conditions of growing anthropogenic influence for rational management of nature use it is necessary to find the optimal interaction of economy, man and nature, that is, balanced relations among exploitation of water ecosystems, their protection and purposeful transformations. The article deals with this issue on the example of the Dnipro river within the boundaries of the Kyiv region: the present state, pollution routes and restoration measures.
Land reform as the main factor in the formation of the agricultural land use system in Ukraine
Authors: Krasnolutskyi O. , Shevchenko O.
Published: April 2023

The analysis of organizational and economic preconditions and basic principles of land reform in Ukraine has been carried out. The land reform is considered as the main factor in the formation of a system of agricultural land use in Ukraine. The directions and ways of completing the land reform have been substantiated.
Methodology of effective use of land resources of modern agroformations
Authors: Kudryk A. , Drebot O.
Published: April 2023

The theoretical basis of the use of land resources of modern agroformations has been considered in order to ensure the sustainable development of agro-landscapes.
Economic analysis of material capacity of hop production in Ukraine
Authors: Melnyk P. , Kurbatska N.
Published: April 2023

The theoretical and methodological aspects of hop material production are presented. On the basis of economic analysis, the main components of the material composition, which form the yield of hops, identified the level and dynamics of changes in some indicators. The factors of increasing the gross collection of hop products are established.
Problems of modern mechanism of financing of nature protection measures in Ukraine
Authors: Kopetchuk O.
Published: April 2023

The existing mechanism of financing of environmental protection measures is analyzed. The components are distinguished and characterized. The prospects of improving the financing mechanism of environmental protection measures are substantiated.
Opportunities and perspectives of agricultural development in radiation-polluted territories
Authors: Teteruk O. , Teteruk O. , Landin V. , Feshchenko V.
Published: April 2023

Based on the analysis of research results and scientific publications of domestic and foreign scientists, the opportunities and perspectives of agricultural development in radioactive contaminated territories of Polissya were substantiated. The value of specific activity of 137Cs is considered and it is established that all cultures have an increased accumulation of it.
Variable pitch fan aerodynamic design for reverse thrust operation
Authors: Williams Tim , Hall Cesare , Wilson Mark
Published: April 2023

Variable pitch low pressure ratio fans could enable higher propulsive efficiency and eliminate the need for heavy thrust reversers. In this paper, the effects of the fan rotor design on reverse thrust capability have been explored by varying key parameters of NASA’s Advanced Ducted Propulsor (ADP) while maintaining cruise point performance. Reverse thrust performance has been assessed using RANS single passage CFD of the variable pitch fan system with an extended domain. This computational approach has been validated using NASA Stage 51B, an experimental variable pitch fan test case. Predicted total pressure and total pressure ratios for this case were found to agree with test data within experimental error, except where large tip region separations occurred at high incidence.

Applying individual variations to rotor pitch-to-chord, radial loading distribution, and chordwise camber distribution generated changes to rotor incidence, blockage, and peak surface Mach numbers in reverse operation. An increase in gross reverse thrust of up to 8% was achieved through reductions in rotor pitch-to-chord due to improved loading and lower shock Mach numbers. Controlling section camber distributions was used to move the rotor shock downstream and was found to increase reverse thrust by up to 3%. Increasing rotor loading at the mid span relative to the tip resulted in high tip incidence and a 50% reduction in gross reverse thrust across all rotor speeds. This suggests that tip loaded designs are required for high levels of reverse thrust.
Gas sensing performance of In2O3 nanostructures: A mini review
Authors: Yang Shulin , Yin Huan , Wang Zhao , Lei Gui , Xu Huoxi , Lan Zhigao , Gu Haoshuang
Published: April 2023

Effective detection of toxic and hazardous gases is crucial for ensuring human safety, and high-performance metal oxide-based gas sensors play an important role in achieving this goal. In2O3 is a widely used n-type metal oxide in gas sensors, and various In2O3 nanostructures have been synthesized for detecting small gas molecules. In this review, we provide a brief summary of current research on In2O3-based gas sensors. We discuss methods for synthesizing In2O3 nanostructures with various morphologies, and mainly review the sensing behaviors of these structures in order to better understand their potential in gas sensors. Additionally, the sensing mechanism of In2O3 nanostructures is discussed. Our review further indicates that In2O3-based nanomaterials hold great promise for assembling high-performance gas sensors.
Interannual variability of extreme precipitation in late summer over west China during 1961–2021
Authors: Ma Qianrong , Lei Hongjia , Jia Fang , Sun Siyuan , Yan Pengcheng , Gu Yu , Feng Guolin
Published: April 2023

The characteristics and related mechanisms of the interannual variability of late summer (August) extreme precipitation in West China (WC) were investigated from 1961 to 2021. Precipitation and extreme precipitation (defined as the 99th percentile) generally decreased in the southeast-northwest direction, with a maximum in the Sichuan Basin. The non-linear trends in extreme precipitation have increased since the 1980s. Therefore, we further found that the interannual increase in extreme precipitation in the WC was significantly related to the eastward-strengthened South Asian high, western-stretched Western Pacific Subtropical high, enhanced westerly jet, anomalous cyclone in Mongolia, and anomalous anticyclone in the western Pacific. The anti-cyclonic anomaly is a Gill-type response to increase the sea surface temperature in the western Pacific. A mid-high latitude barotropic Rossby-wave train can be induced and has essential effects on the above key circulation patterns, further cooperating with the strong updrafts rather than strengthening and maintaining extreme precipitation in the WC.
Comprehensive characterization of endoplasmic reticulum stress in bladder cancer revealing the association with tumor immune microenvironment and prognosis
Authors: Lin Yuda , Li Tengfei , Li Zhuolun , Shen Chong , Wu Zhouliang , Zhang Zhe , Li Zhi , Yang Shaobo , Wang Zejin , Li Peng , Fu Chong , Guo Jian , Hu Hailong
Published: April 2023

Background: This study constructs a molecular subtype and prognostic model of bladder cancer (BLCA) through endoplasmic reticulum stress (ERS) related genes, thus helping to clinically guide accurate treatment and prognostic assessment.

Methods: The Bladder Cancer (BLCA) gene expression data was downloaded from The Cancer Genome Atlas (TCGA) and Gene Expression Omnibus (GEO) database. We clustered by ERS-related genes which obtained through GeneCards database, results in the establishment of a new molecular typing of bladder cancer. Further, we explored the characteristics of each typology in terms of immune microenvironment, mutations, and drug screening. By analyzing the ERS-related genes with univariate Cox, LASSO and multivariate Cox analyses, we also developed the four-gene signature, while validating the prognostic effect of the model in GSE32894 and GSE13507 cohorts. Finally, we evaluated the prognostic value of the clinical data in the high and low ERS score groups and constructed a prognostic score line graph by Nomogram.

Results: We constructed four molecular subtypes (C1- C4) of bladder cancer, in which patients with C2 had a poor prognosis and those with C3 had a better prognosis. The C2 had a high degree of TP53 mutation, significant immune cell infiltration and high immune score. In contrast, C3 had a high degree of FGFR3 mutation, insignificant immune cell infiltration, and reduced immune checkpoint expression. After that, we built ERS-related risk signature to calculate ERS score, including ATP2A3, STIM2, VWF and P4HB. In the GSE32894 and GSE13507, the signature also had good predictive value for prognosis. In addition, ERS scores were shown to correlate well with various clinical features. Finally, we correlated the ERS clusters and ERS score. Patients with high ERS score were more likely to have the C2 phenotype, while patients with low ERS score were C3.

Conclusion: In summary, we identified four novel molecular subtypes of BLCA by ERS-related genes which could provide some new insights into precision medicine. Prognostic models constructed from ERS-related genes can be used to predict clinical outcomes. Our study contributes to the study of personalized treatment and mechanisms of BLCA.
Challenges of EGFR-TKIs in NSCLC and the potential role of herbs and active compounds: From mechanism to clinical practice
Authors: Song Xiaotong , Cao Luchang , Ni Baoyi , Wang Jia , Qin Xiaoyan , Sun Xiaoyue , Xu Bowen , Wang Xinmiao , Li Jie
Published: April 2023

Epidermal growth factor receptor (EGFR) mutations are the most common oncogenic driver in non-small cell lung cancer (NSCLC). Epidermal growth factor receptor-tyrosine kinase inhibitors (EGFR-TKIs) are widely used in the treatment of lung cancer, especially in the first-line treatment of advanced NSCLC, and EGFR-TKIs monotherapy has achieved better efficacy and tolerability compared with standard chemotherapy. However, acquired resistance to EGFR-TKIs and associated adverse events pose a significant obstacle to targeted lung cancer therapy. Therefore, there is an urgent need to seek effective interventions to overcome these limitations. Natural medicines have shown potential therapeutic advantages in reversing acquired resistance to EGFR-TKIs and reducing adverse events, bringing new options and directions for EGFR-TKIs combination therapy. In this paper, we systematically demonstrated the resistance mechanism of EGFR-TKIs, the clinical strategy of each generation of EGFR-TKIs in the synergistic treatment of NSCLC, the treatment-related adverse events of EGFR-TKIs, and the potential role of traditional Chinese medicine in overcoming the resistance and adverse reactions of EGFR-TKIs. Herbs and active compounds have the potential to act synergistically through multiple pathways and multiple mechanisms of overall regulation, combined with targeted therapy, and are expected to be an innovative model for NSCLC treatment.
Curcumin alleviates experimental colitis in mice by suppressing necroptosis of intestinal epithelial cells
Authors: Zhong Yuting , Tu Ye , Ma Qingshan , Chen Linlin , Zhang Wenzhao , Lu Xin , Yang Shuo , Wang Zhibin , Zhang Lichao
Published: April 2023

Curcumin, the primary bioactive substance in turmeric, exhibits potential therapeutic effects on ulcerative colitis. However, its mechanism for regulating necroptosis in colitis has not been fully elucidated. In this study, the effect of curcumin on experimental colitis-induced necroptosis of intestinal epithelial cells was investigated, and its molecular mechanism was further explored. We found that curcumin blocked necroptosis in a dose-dependent manner by inhibiting the phosphorylation of RIP3 and MLKL instead of RIP1 in HT-29 cells. Co-Immunoprecipitation assay showed that curcumin weakened the interaction between RIP1 and RIP3, possibly due to the direct binding of curcumin to RIP3 as suggested by drug affinity responsive target stability analysis. In a classical in vivo model of TNF-α and pan-caspase inhibitor-induced necroptosis in C57BL/6 mice, curcumin potently inhibited systemic inflammatory responses initiated by the necroptosis signaling pathway. Then, using a dextran sodium sulfate-induced colitis model in C57BL/6 mice, we found that curcumin inhibited the expression of p-RIP3 in the intestinal epithelium, reduced intestinal epithelial cells loss, improved the function of the intestinal tight junction barrier, and reduced local intestinal inflammation. Collectively, our findings suggest that curcumin is a potent targeted RIP3 inhibitor with anti-necroptotic and anti-inflammatory effects, maintains intestinal barrier function, and effectively alleviates colitis injury.
Enhanced weak force sensing based on atom-based coherent quantum noise cancellation in a hybrid cavity optomechanical system
Authors: Singh S. K. , Mazaheri M. , Peng Jia-Xin , Sohail A. , Khalid Mohammad , Asjad M.
Published: April 2023

The weak force sensing based on a coherent quantum noise cancellation (CQNC) scheme is presented in a hybrid cavity optomechanical system containing a trapped ensemble of ultracold atoms and an optical parametric amplifier (OPA). In the proposed system, the back-action noise can be completely eliminated at all frequencies and through the proper choice of the OPA parameters, and the noise spectral density can also be reduced at lower frequencies. This leads to a significant enhancement in the sensitivity of the cavity optomechanical weak force sensor, and the noise spectral density also surpasses the standard quantum limit (SQL) even for the small input power at the lower detection frequency. Furthermore, the experimental feasibility of this scheme is also briefly discussed. This study can be used for the realization of a force sensor based on hybrid cavity optomechanical systems and for the coherent quantum control in macroscopic systems.
Cardiac biophysical detailed synergetic modality rendering and visible correlation
Authors: Yang Fei , Wei Xiaoxi , Chen Bo , Li Chenxi , Li Dong , Zhang Shugang , Lu Weigang , Zhang Lei
Published: April 2023

The heart is a vital organ in the human body. Research and treatment for the heart have made remarkable progress, and the functional mechanisms of the heart have been simulated and rendered through the construction of relevant models. The current methods for rendering cardiac functional mechanisms only consider one type of modality, which means they cannot show how different types of modality, such as physical and physiological, work together. To realistically represent the three-dimensional synergetic biological modality of the heart, this paper proposes a WebGL-based cardiac synergetic modality rendering framework to visualize the cardiac physical volume data and present synergetic correspondence rendering of the cardiac electrophysiological modality. By constructing the biological detailed interactive histogram, users can implement local details rendering for the heart, which could reveal the cardiac biology details more clearly. We also present cardiac physical-physiological correlation visualization to explore cardiac biological association characteristics. Experimental results show that the proposed framework can provide favorable cardiac biological detailed synergetic modality rendering results in terms of both effectiveness and efficiency. Compared with existing methods, the framework can facilitate the study of the internal mechanism of the heart and subsequently deduce the process of initiation, development, and transformation from a healthy heart to an ill one, and thereby improve the diagnosis and treatment of cardiac disorders.