bluuebunny/crossref_metadata_2025 huggingface dataset:
Analisis Biaya Operasional Dan Simpanan Dalam Memaksimalkan Sisa Hasil Usaha Pada KSP Kopdit Tuke Jung Nele
Authors: Angelica Ayu Alfreda  , Emilianus Eoo Kutu Goo
Published: June 2024

The purpose of this study is to dentfy and analyze operatonal costs and savings to maximize the remaining business profits at KSP Kopdit Tuke Jung Nele for the years 2020-2022. Data collection involves nterview and documentation methods. The research employs a quantitative descriptive analysis technique. The findings indicate a decrease in operational costs, an increase n savings and improvement in business results in 2021.  However, in 2022 operational costs increased, savings rose and business  results declined.
Pengaruh Pemahaman, Religiusitas dan Kualitas Pelayanan Terhadap Keputusan Nasabah Dalam Memilih Bank Syariah
Authors: M. Arzil Khatami  , Maulana Yusuf  , Nurfitri Martaliah
Published: June 2024

Customers' decisions to save are influenced by several internal and external factors such as financial literacy and promotions. Financial literacy reflects an individual's ability to understand financial concepts, financial products, and services and to control personal financial resources independently. Promotion is one of the determining factors for the success of a marketing program. This research aims to determine the influence of sharia financial literacy and promotions both spatially and simultaneously on customers' decisions in choosing Bank Riau Kepri Syariah products. This research approach uses a quantitative descriptive approach. Data was collected using questionnaires and field observations. The research results show that partially sharia financial literacy and promotion have an influence on customers' decisions in choosing Bank Riau Kepri Syariah products. Simultaneously, the variables of sharia financial literacy and promotion influence customers' decisions in choosing Bank Riau Kepri Syariah products with a percentage of 88.2%.
Efektivitas Ketua Komite Audit dan Kinerja Perusahaan: Peran Moderasi Pengungkapan Keberlanjutan
Authors: Vera Maulidina  , Rita Wijayanti
Published: June 2024

This study aims to analyze the role of moderation of sustainability disclosure in relation to the effectiveness of the chairman of the audit Committee which consists of accounting expertise, tenure, monitoring expertise, expertise experience of the chairman of the audit Committee on the performance of the company. Through data collection sourced from the IDX website, there are 21 companies with a total of 139 data. This study uses multiple linear regression analysis method. Researchers used the IDX website to collect data, then processed using SPSS version 25.0. Based on the results of the study concluded that the variable accounting expertise of the chairman of the audit committee affect the performance of the company, while the variable tenure of the chairman of the audit committee, monitoring expertise of the chairman of the audit committee, expertise experience of the chairman of the audit committee does not affect the performance of the company. The variable of sustainability disclosure is able to moderate the influence of experience expertise of the chairman of the audit Committee on the performance of the company, while the disclosure of sustainability is not able to moderate the influence of accounting expertise, tenure, monitoring expertise of the chairman of the audit Committee on the performance of the company.
Analisis Penerapan Laporan Keuangan Menurut Isak 35 Dan Penerapan Rencana Kegiatan Dan Anggaran Sekolah (Arkas)
Authors: Anggi Sutisna  , Elan Eriswanto
Published: June 2024

The application of ISAK 35 is by allowing non-profit entities to adapt the descriptions used for some items contained in the financial statements as well as the financial statements themselves. The RKAS application (School Activity Plan and Budget) is an information system created to deal with school financial management issues starting from the process of planning, organizing, directing, coordinating, supervising or controlling. SMP Negeri 1 Cibitung has not implemented or made financial reports in accordance with ISAK 35, however SMP Negeri 1 Cibitung has implemented ARKAS in making financial reports on BOS funds but there are still problems in its application. The purpose of this research is to analyze the application of ISAK 35 and find out the application of the School Activity Plan and Budget (ARKAS) Application at Cibitung 1 Public Middle School. The type of data used is primary and secondary data. Data collection techniques were carried out by observation, interviews and documentation. The data analysis method used is descriptive qualitative. The results of this study are that the form of financial reports at SMP Negeri 1 Cibitung in 2022 has been adjusted according to ISAK 35 and SMP Negeri 1 Cibitung has applied or used ARKAS in making financial reports on BOS funds.
Analisis Sitem Pengendalian Internal Pada Kas Badan Perencanaan Pembangunan Penelitian Dan Pengembangan Daerah (Bappelitbangda) Kab.Sukabumi
Authors: Marsela Marsela  , Acep Suherman
Published: June 2024

This study aims to find out how the Analysis of Internal Control System in the Treasury of the Regional Developmen Planning, Research and Developmen Agency (Bappelitbangda) Kab.Sukabumi. This research focuses on the internal control system for cash because there is often misuse of agency assets. Therefore researchers are interested in conducting research on Intrenal Control System Analysis on Cash. The method used in this study is a qualitative method. Data collection techniques used are interviews, observation and documentation. The data analysis technique used in this study is by: (1) Collecting data to obtain the desired information. (2) Reducing data or summarizing the main things. (3) Presenting data to draw conclusions. (4) Summing up the results of the research The results of the research show Research and Development Agency (Bappelitbangda) Kab.Sukabumi is good and is in accordance with the system contained in PP No. 60 of 2008.
Faktor-Faktor Yang Memengaruhi Individu Untuk Memilih Karir Sebagai Akuntan Pajak
Authors: Dimas Adi Purwanto  , Amir Hidayatulloh
Published: June 2024

This study aims to analyze the factors that influence the choice of career as a tax accountant. This population is a tax brevet (training) participant at a tax consulting agency in the Special Region of Yogyakarta, while the sample of this study is a tax brevet (training) participant at a tax consulting agency in the City of Yogyakarta. Samples were taken using convenience sampling technique. Analysis of the research data using linear regression analysis with the help of the SPSS tool. This study obtains the result that career choice to become a tax accountant is influenced by tax training and tax knowledge. However, the career choice of becoming a tax accountant is not influenced by self-motivation
Pengaruh Kredit Usaha Rakyat (KUR) Terhadap Pendapatan Usaha Pada UMKM
Authors: Egawani Egawani
Published: June 2024

The problem that is often faced by every UMKM is inseparable from the need for funds to finance their business. To meet their needs, almost all UMKM use their own capital besides that through banks which are often known as People's Business Credit (KUR). People's Business Credit Loans are one way and also an alternative that is usually used by business owners ranging from large, medium and even small businesses, which applies when you don't have enough capital to create a new business or develop an existing business.
Analisis Kualitas Sistem Informasi Akuntansi
Authors: Fatih Akbar  , Sakti Alamsyah  , Gatot Wahyu Nugroho
Published: June 2024

Implementasi Sistem Informasi Akuntansi di Badan Pengelola Keuangan dan Aset Daerah (BPKPD) Kota Sukabumi merupakan aspek penting dalam pengelolaan keuangan daerah yang efisien dan transparan. Penelitian ini bertujuan untuk memberikan pemahaman yang lebih mendalam tentang implementasi sistem tersebut di BPKPD Kota Sukabumi, mengevaluasi manfaatnya, serta mengidentifikasi faktor-faktor yang mempengaruhi keberhasilan implementasi. Metodologi penelitian yang digunakan adalah kualitatif deskriptif. Data penelitian dikumpulkan melalui wawancara dengan pihak terkait di BPKPD Kota Sukabumi, observasi langsung terhadap proses implementasi sistem, dan analisis dokumen terkait laporan keuangan. Hasil penelitian menunjukkan bahwa implementasi Sistem Informasi Akuntansi di BPKPD Kota Sukabumi telah memberikan manfaat signifikan dalam meningkatkan kualitas laporan keuangan. Sistem ini mampu mengintegrasikan transaksi keuangan, meningkatkan akurasi dan ketepatan waktu dalam penyusunan laporan, serta meminimalisir risiko kesalahan dan penyalahgunaan keuangan. Faktor-faktor yang mempengaruhi keberhasilan implementasi meliputi dukungan manajemen, pelatihan pegawai, infrastruktur teknologi yang memadai, dan kesesuaian sistem dengan kebutuhan BPKPD Kota Sukabumi. Penelitian ini memberikan pemahaman yang lebih mendalam tentang implementasi Sistem Informasi Akuntansi di BPKPD Kota Sukabumi, sehingga dapat menjadi acuan bagi organisasi sejenis dalam meningkatkan efektivitas pengelolaan keuangan daerah.
Pengaruh Etika Uang, Religiositas, dan Materialisme Terhadap Penggelapan Pajak
Authors: Wa Ode Sindi Rahayu  , Rinto Syahdan  , Fitriani Sardju
Published: June 2024

The research aims to find out the effect of money ethics, religiosity, and materialism on tax evasion. The population of this research is individual taxpayers who are registered at KP2KP (Counselling Service and Tax Consultation Office) Maba East Halmahera Regency, North Maluku Province. The data collection technique of this research used a questionnaire which was distributed directly to the respondents. Respondents in this research amounted to 373 respondents consisting of 188 male respondents and 185 female respondents. Data analysis was performed by using multiple linear regression. The results obtained from this research are that money ethics and religiosity have no effect on tax evasion while materialism has an effect on tax evasion. This research is expected to provide implications both theoretically and practically.
Analisis Pengendalian Persediaan Bahan Baku Dengan Menggunakan Metode Economic Order Quantity (Eoq) Pada Pt. Bazt Inti Bersama
Authors: Virgi Triya
Published: June 2024

A very important component in the production process at the company is the raw material. To deal with market demand, accurate raw material inventory planning is needed to determine optimal and economical purchasing levels. This is to ensure that there are no excess or shortage of inventory, which allows for cost savings and disruption of raw material stockouts in the production process. The purpose of this study is to determine the management of existing inventory stock at PT. Bazt Inti Bersama, as well as to find out the optimal number of orders at the most economical cost using the Economic Order Quantity (EOQ) method, and the application of safety stock. This study uses a qualitative descriptive method with data collection techniques through library research, observation, interviews, documentation related to the research problems studied. The results showed that the raw material inventory control for fresh salmon at PT. Bazt Inti Bersama is quite good, but controlling raw material inventories using the economic order quantity (EOQ) method has been proven to be able to reduce the cost of inventories used with a difference in costs of 19,074,116 rupiah. So it can be more economical. Meanwhile, the safety stock needed by the company requires 5,324 kg.
Deteksi Kesehatan Keuangan Industri Department Store Selama Periode 2020 – 2022 Menggunakan Financial Discriminant Models Altman Z-Score
Authors: Irhamdani Irhamdani  , Rival Perdana  , Rizki Ramadhan  , Yanuar Buana Paksi  , Yudha Hartlanda Martianto  , Yanuar Ramadhan6
Published: June 2024

This study aims to determine the condition of the company's financial health during the 2020-2022 period. The sampling technique used is purposive sampling. This research was conducted on department store companies. The data used in this study is secondary data obtained from the websites of each company. This research tries to find the factors causing the decline in the company's liquidity level through the company's financial report data during the 2020-2022 period, based on the research conducted several factors were found to be the phenomenon of a decrease in the level of sales that occurred due to the impact of social restrictions large-scale so that it affects the company's sales level and disruption of the company's cash flow. From the results of the research conducted, the authors hypothesize several solutions that other similar companies can use in dealing with the impact of the crisis, some example is to create new market options that utilize technology such as increasing market networks and dividing the ratio of direct sales and indirect sales. Research results and theoretical implications obtained by the authors are expected to be used for the next 2-3 years after the crisis ends.
Studi Pengetahuan Pengeolaan Keuangan Pada Pengusaha Depot Air Isi Ulang di Desa Nggele Kecamatan Taliabu Barat Laut
Authors: Irmawati Loong  , Abdul Hadi Sirat  , Suratno Amiro
Published: June 2024

This study aims to find out how knowledge of financial management which includes planning, recording, reporting and control is applied by the refill water depot business in Nggele Village, Northwest Taliabu District. The qualitative descriptive research method with data collection techniques carried out in this study was by conducting interviews with three informants regarding financial management which included: budget use, recording, reporting and control which were applied to three depot business owners in Nggele village. The results of this study indicate that: (1) financial planning, the three business depots in Nggele village have fully implemented financial management of financial planning for their businesses. The planned planning is planning the initial capital budget, production budget, sales budget, profit budget and cash reserves. (2) the recording of the three depot businesses has not fully recorded their business. Three of the informants kept records very simply, two other informants did not make any records in their business (3) reporting to the three depot businesses did not make financial reports in their business because the owners did not understand how to prepare financial reports; and (4) the control carried out by the three depot businesses had not been fully carried out in relation to the evaluation of their business, the informants exercised control in managing their finances with the understanding and knowledge of the owner.
Penerapan Isak 35 Dalam Penyajian Laporan Keuangan Pada Masjid Besar Jampang Kulon
Authors: Iqbal Husaeni  , Evi Martaseli  , Andri Indrawan
Published: June 2024

The objectives of this study are: To explain management of the Mosque, To explain Mosque financial reporting, To explain the application of ISAK 35 in presentation of Mosque financial report. This research uses qualitative methods with a descriptive approach, Data collection techniques using observation, interviews, and documentation, Data analysis techniques used are: data collection, data reduction, data presentation and conclusion making or verification. The results of study show: The management of the financial report of the Great Mosque of Jampang Kulon still uses the manual method which only record cash receipt and disbursement, Financial reporting at the Great Mosque of Jampang Kulon is still simple reporting cash receipts and disbursement, Presentation of financial report Mosque still have not implemented financial report ISAK 35.
Pengaruh Pajak Hotel Dan Pajak Hiburan Terhadap Pendapatan Asli Daerah Pemerintah Kota Sukabumi
Authors: Silva Asflara  , Idang Nurodin  , Hendra Tanjung
Published: June 2024

This study aims to determine the effect of hotel tax and entertainment tax on local revenue. The variables used in this study are hotel tax (X1), entertainment tax (X2), and local revenue (Y). The research method used is a quantitative method with an associative approach. The data used is secondary data obtained from the Sukabumi City Regional Revenue and Financial Management Agency Office. The results of research using SPSS 27, show that the effect of Hotel Tax on Regional Original Revenue is tcount 1,105 < ttable 2,014 with a sig value of 0,275> 0,05. While the effect of entertainment tax on local revenue is tcount -0,509 < ttable 2,014 with a sig value of 0,613 > 0,05. The effect of Hotel Tax and Entertainment Tax simultaneously is Fcount 0,665 < Ftable 4,06 with a sig value of 0,520 > 0,05. So it can be concluded that the effect of Hotel Tax and Entertainment Tax partially or simultaneously has no effect and is not significant on Sukabumi City's Local Revenue for the 2018-2022 period, and the coefficient of determination test shows that the contribution of Hotel Tax and Entertainment Tax to Local Revenue is 17,1%, and the rest is influenced by other factors related to the receipt of Local Revenue.
Analisis Penerapan Metode Activity Based Costing Method Untuk Meningkatkan Akurasi Dalam Menentukan Perhitungan Harga Pokok Produksi
Authors: Bondan Wirajaya  , Hanif Ismail
Published: June 2024

The aim of this research is to determine the application of the Activity Based Costing method to increase the accuracy of production cost calculations. The research method used in this research is a descriptive research method using a case study approach which took the research location in Puspita, Jakarta City. The results of this research show that the calculation of production costs using the traditional analytical accounting method is IDR 15,978.15 while the Activity Based method of determining the cost of production Costing is IDR 15,766.36 so there is a price difference in the D lunch box production method at Pupita Catering Town Jakarta, which is more appropriately applied to operating costs based on the difference of IDR. 211.79 is lower compared to traditional cost accounting methods because factory overhead costs are allocated to several cost drivers so that operating costs can be allocated to products correctly and precisely according to the consumption of each activity.
Determinan Penggunaan E-Money Pada Konsumen Pt. Indomarco Adi Prima Cabang Pekanbaru
Authors: Anisya Anisya  , Adriyanti Agustina Putri  , Rudi Syaf Putra
Published: June 2024

This study aims to examine the effect of perceived usefulness, perceived ease of use, perceived risk, and perceived trust on the use of e-money among consumers at PT. Indomarco Adi Prima Pekanbaru Branch. In this study the method used for data collection was a questionnaire. The population in this study are Indomarco consumers who use e-money Indomarco Apps at PT. Indomarco Adi Prima Pekanbaru Branch. Sampling using random sampling method, with a total sample of 294 respondents. This research is a quantitative study with the data obtained processed using IBM Statistics SPSS 26. The results of the study indicate that the variables perceived benefits, perceived convenience, perceived risks, and perceived trust partially affect the variable use of e-money.
Efek Pengendalian Internal dan Sistem Informasi Akuntansi Terhadap Kualitas Laporan Keuangan
Authors: Madani Muhammad Ibrahim  , Idang Nurodin
Published: June 2024

This research employs a quantitative method with the population consisting of Regional Water Companies in both Sukabumi City and Sukabumi Regency. The sampling technique used is purposive sampling, with a total of 51 respondents from both companies in Sukabumi City and Sukabumi Regency. The data used are primary data collected through the distribution of questionnaires. After the data was collected, the analysis was conducted using the SPSS 27 For Windows application, including data quality test, classical assumption test, multiple linear regression test, and hypothesis test. The research findings conclude that both aspects, namely internal control and accounting information systems, have a significant combined effect on the quality of financial reports. Additionally, separately, internal control and accounting information systems also have a significant effect on the quality of financial reports.
Pengaruh LDR Dan DER Terhadap Profitabilitas Perusahaan Perbankan Yang Terdaftar di Bursa Efek Indonesia Pada Tahun 2017-2022
Authors: Risti Cahyani  , Irfan Sophan Himawan
Published: June 2024

This study aims to examine the effect of Loan to Deposit Ratio (LDR) and Debt to Equity Ratio (DER) on Return on Asset (ROA) or Bank Profitability. This study uses time series data from financial reports and annual reports of banking companies listed on the IDX. After passing the purpose sampling stage, the appropriate sample used was 10 banking companies listed on the IDX. Data analysis is carried out quantitatively by conducting classical assumption tests which include normality tests, multicollinearity tests and heteroscedasticity tests. This study also uses multiple regression and hypothesis testing. The results showed that the research data were normally distributed, based on the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test, there were no classical assumption deviations found. This indicates that the available data has met the requirements for using multiple linear regression models. The f test results show that the LDR and DER variables simultaneously have an significant effect on ROA. The t test results show that the LDR variable no effect on ROA. DER variable has a negative and significant effect on ROA.
Pengaruh Akuntabilitas Dan Transparansi Terhadap Pengelolaan Dana Desa
Authors: Sumiati Rahmawati  , Andri Indrawan
Published: June 2024

This study aims to determine the effect of accountability and transparency on the management of village funds.  The type of research used in this study is quantitative research. The population in this study were employees from villages in Parakansalak sub-district, namely Sukakersa village, Sukatani village, and Parakansalak village, totaling 63 people. the sample in this study were village government administrators and administrators of village institutions and organizational units related to the management of village funds totaling 62 people. In this study sampling with saturated sampling technique. The data collection technique used is primary data. The analysis technique used validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. the results showed that the research data were normally distributed, based on the normality test, multicollinearity test, and heteroscedasticity test, no deviations were found. this indicates that the available data have met the requirements for using multiple linear regression models. the results showed that the accountability variable had a significant effect on the management of village funds and the transparency variable had a significant effect on the management of village funds. meanwhile, simultaneously accountability and transparency had a significant effect on the management of village funds.
Analisis Sistem Pengendalian Internal Pada Pembiayaan Musyarakah di Pt. Bank Kb Bukopin Syariah Cabang Yogyakarta
Authors: Nurmalasari W  , Ulinnuha Yudiansa Putra
Published: June 2024

Internal control plays an important role, serving as procedures and implementation guidelines for the operations of a particular company or organization. The correct implementation of internal control in a company will create a systematic work process and in accordance with organizational rules, so that a mutually supportive control environment will be created in every part of the company. This study aims to analyze how the implementation of the internal control system affects Musyarakah financing at PT Bank Bukopin Syariah Yogyakarta Branch. The research method used is descriptive qualitative method with data collection techniques using direct interviews with internal control system employees and business unit employees and direct observation at Bank Bukopin Syariah. The results of this study indicate that the implementation of the internal control system for financing with a Musyarakah contract at PT Bank Bukopin Syariah is in accordance with the applicable policy procedures in the company. Although the procedures for Musyarakah financing at PT Bank Syariah Bukopin Yogyakarta branch have functioned properly in accordance with applicable regulations or company standard operating procedures. Things are still found such as weak internal control in providing direction to customers during the process of disbursing financing with a large ceiling amount.
Peranan Sistem Pengawasan Keuangan Desa Dalam Mendukung Efektivitas Audit
Authors: Inggrid Marisca R  , Yanuar E Restianto  , Laeli Budiarti
Published: June 2024

This study aims to determine the role of the Village Financial Supervision System in supporting audit effectiveness at the Inspektorat Daerah Kabupaten Banyumas. This research uses case study qualitative research. The population in this study are 43 users of the Village Financial Supervision System (Siswaskeudes) then a sample of 12 people take using purposive sampling method. Data analysis using qualitative data analysis is the process of selecting, sorting and organizing data that researchers have collect from several sources including field notes, interviews, observations and documentation and the research theory that researchers use is UTAUT and Luder Contigency Model. The results of this study indicate that the role of the Siswaskeudes Application in supporting audit effectiveness at the Regional Inspectorate of Banyumas Regency is to determine priority villages for audits (based on risk analysis), Produce Audit Work Programs and Audit Working Papers automatically and standardized, Audit becomes effective and efficient, easy access to village government financial reports and formulate problem maps as a basis for further action. The driving and inhibiting factors in the use of the Siswaskeudes Application in supporting audit effectiveness at the Regional Inspectorate of Banyumas Regency using the Luder Contigency Model, The stimulant in using the Siswaskeudes Application is the number of villages that must supervise are 74,961 villages but the number of APIP is only 9,124 people. Social Structural Supporting Factors from the user's side, obstacles in Implementation from the user's side of the Siswaskeudes Application including.
Analisis Pengaruh Kinerja Keuangan Terhadap Harga Saham Pada Perusahaan Pertambangan Yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2019-2022
Authors: Ika Soleha
Published: June 2024

: The share price is the closing price during the observation period and is very dependent on economic conditions, political conditions and the company's performance. Share price movements are determined by demand and supply from investors. When demand is greater than supply, prices will tend to rise. The aim of this research is to find out whether financial performance as measured by the financial ratios current ratio, return on equity, debt to equity ratio, and earnings per share have a significant effect on stock prices. The method used is t test analysis and f test. The samples taken were 10 companies using a purposive sampling method with an observation period of 4 years. The results of this research show that partially only earnings per share have a significant effect on stock prices, while simultaneously it shows that the four variables, namely CR, ROE, DER, and EPS have a significant effect on stock prices.
Analisis Sistem Akuntansi Kas Kecil Pt Cli Kantor Cabang Surabaya
Authors: Prila Safril Ataladin Madani  , Fahmi Poernamawatie  , Mitha Endah Aprilia
Published: June 2024

PT Combi Logistics Indonesia (CLI) Surabaya branch office is engaged in export-import transportation services. Implementing a petty cash accounting system helps the company run conductively. Thus there are no conditions in the company's financial management. The research aims to determine the company's petty cash accounting system analysis. The qualitative research type used is observation, interview, and data documentation data collection procedures. Data analysis techniques are data reduction, presentation, and conclusion. The research results show that the petty cash accounting system function is not running well because the cash function, accounting function, and operational function (users of petty cash funds) are one. So there are problems: duplicate work, accountability summary, and authorization. The subsequent research result forms related to the petty cash accounting system have been implemented. However, there has been no evaluation regarding their effectiveness. The next research result was that the company had carried out journal reporting for 2 years because it was only a branch office, and subsequent reporting was carried out by the central finance department.
Faktor-Faktor Yang Mempengaruhi Kualitas Laba Sebuah Studi Kajian Literatur
Authors: Rommel Togatorop  , Carmel Meiden
Published: June 2024

This research examines the influence audit quality in the context of audit practice. Audit quality plays a crucial role in ensuring the reliability of financial information presented by business entities. Therefore, a profound understanding of the factors influencing audit quality, including auditor competence, time and cost pressure, professional ethical standards, internal supervision and review, as well as regulations and standards, is essential for practitioners, regulators, and relevant stakeholders. This literature study summarizes previous research findings and explores the relationship between these factors and audit quality. The study was conducted by reviewing 13 previous studies related to audit quality, with articles from both within and outside Indonesia published between 2020 and 2023. The results are expected to provide insights into the impact of these factors on transparency and honesty in audited financial reporting, with potential implications for regulatory policies and business practices. The study highlights the importance of mitigating audit quality.
Синтез и оценка нейротропной активности новых производных β-циклокетолов
Authors: Кочаров Сергей Левонович , Паносян Г. А. , Назарян И. М. , Мирзоян Л. С. , Пароникян Р. Г.
Published: June 2024

Синтезированы два вида известных и новых производных замещенных β-циклокетолов, охарактеризованных с помощью ИК-, 1H и 13C ЯМР-спектроскопии, с целью тестирования их на наличие противосудорожных свойств и проведен биоскрининг соединений. Исследование нейротропных свойств синтезированных новых производных β-циклокетолов позволило обнаружить у некоторых представителей этого класса соединений выраженное противосудорожное действие по антагонизму с коразолом. Соединения по противосудорожному действию превосходят известный препарат этосуксимид, но уступают диазепаму. В противосудорожных дозах соединения, как и этосуксимид, не проявляют центральной миорелаксирующей активности, в отличие от диазепама. Изученные соединения проявляют также психотропное действие: выраженное анксиолитическое, антидепрессантное, а также активирующее поведение. Результаты работы позволяют сделать заключение о целесообразности дальнейших поисков нейротропных свойств у новых производных на основе полифункциональных циклокетолов.
Витанолиды надземной части Datura stramonium, произрастающего в Узбекистане, и цитотоксичность датураметелина H
Authors: Махмудова Мархабо Махамаджоновна , Абдурахманов Бахтияр Алимович , Халилов Равшанжон Муратджанович , Бобоев Исомиддин Давронович , Бобакулов Хайрулла Мамадиевич , Сотимов Гайрат Бахтиёрович , Абдуллаев Насрулла Джалилович , Олегревна Екатерина Терентьева
Published: June 2024

Экстракт, полученный из надземной части Datura stramonium обработкой 90 %-ным этиловым спиртом, фракционировали различными органическими растворителями. При использовании экстракционного бензина получили 0,28 % экстрактивных веществ, хлороформа — 2,24 %, этилацетата — 1,19 %, н-бутанола — 12,43 % к массе сырья. Шесть витанолидов, такие как датуралактон (I), (22R)-7α,27-гидрокси-1-оксовита-2,5,24-триенолид (II), датурататурин А (III), витастрамонолид (IV), (22R)-27-гидрокси-7α-метокси-1-оксовита-3,5,24-триенолид (V) и датураметелин Н (VI) выделены из надземной части Datura stramonium, который был собран в Ферганской области Республики Узбекистан. Их структура была выяснена на основе обширных ИК-, УФ- и ЯМР-спектроскопических исследований. Доказано наличие веществ II, III, V в надземной части Datura stramonium, произрастающего в Узбекистане, а вещество VI впервые выделено из надземной части Datura stramonium. Изучена цитотоксичность химически чистого датураметелина H на линиях раковых клеток, таких как эпителиальная карцинома шейки матки HeLa, аденокарцинома молочной железы HBL-100 (АТСС НТВ 124), аденокарцинома гортани HEp-2 (ATCC:CCL-23), T-лимфобластная лейкемия CCRF-CEM (ATCC:CCL-19), и установлено, что он проявляет выраженную цитотоксичность в концентрации 100 мкМ лишь в отношении клеток T-лимфобластной лейкемии in vitro.
Изучение изменения строения энтеросгеля при нарушении условий хранения препарата
Authors: Кузьмина Наталия Евгеньевна , Моисеев Сергей Владимирович , Северинова Елена Юрьевна , Щукин Виктор Михайлович , Бунятян Наталья Дмитриевна
Published: June 2024

Для понимания причин отрицательного воздействия замораживания на адсорбционную способность энтеросгеля проведен сравнительный анализ строения энтеросгеля до и после замораживания (образцы I и II соответственно) методами 1H, 13C, диффузионно-упорядоченной спектроскопии ЯМР (DOSY), термогравиметрического анализа. Методами 1H и 13C установлена магнитная эквивалентность метилсилоксановых фрагментов в I и II. Методом DOSY оценена молекулярная масса образцов I и II. Определенная методом DOSY молекулярная масса образца I соответствует циклическому димеру метилкремневой кислоты (ММ 152 Да), образца II — линейному димеру метилкремневой кислоты (ММ 170). Сделано предположение, что при замораживании энтеросгеля разрушается конформационно «жесткая» циклическая структура димера за счет разрыва одной силоксановой связи. Следствием нарушения строения и изменения гидрофобности энтеросгеля является ухудшение его адсорбционной способности. Методом термогравиметрического анализа установлено, что вода не участвует в водородном связывании с энтеросгелем.
Действие доксорубицина и его полигалактуронан-производного PG-DOX на клетки костного мозга мышей, in vivo
Authors: Тагайалиева Нигора Абдунабиевна , Якубова Рана Абдримовна , Баратов Кузижон Раббим угли , Рахмонова Гулнора Гулямовна , Амонова Дилноза Мухтаровна , Мухитдинов Бахтиёр Икромович , Каланова Мухаббатхон Алихановна , Тураев Аббасхан Сабирханович
Published: June 2024

Конъюгированный препарат PG-DOX на основе полигалактуронана (PG) и доксорубицина (DOX) был разработан для таргетной доставки доксорубицина к клеткам-мишеням. PG-DOX (массовая доля DOX 8,5 %) проявлял бульшую цитостатическую активность в отношении опухолевой ткани при более низком уровне гибели животных, по сравнению со свободным DOX. Целью работы является оценка генотоксического действия DOX и PG-DOX на клетки костного мозга мышей in vivo. В течение 2 дней мышам (по 6 в каждой группе) внутрибрюшинно вводили DOX по 2,5 мг/кг/сут и PG-DOX по 29,4 мг/кг/сут (по 2,5 мг/кг/сут в пересчете на DOX), на 3 день эксперимента готовили микропрепараты костномозговых клеток, анализ хромосомных аберраций (ХА) проводили согласно стандартному протоколу. DOX и PG-DOX в исследованных дозах вызывают увеличение числа клеток с ХА, соответственно в 11 (9,03 %) и 4 (3,64 %) раза, по сравнению с контролем (0,87 %), при этом генотоксический эффект у PG-DOX оказался более чем в 2,5 раза ниже, чем у DOX (все p < 0,0001). Анализ структуры обнаруженных генетических нарушений под влиянием DOX и PG-DOX выявил их идентичность: отмечено появление клеток со множественными ХА (пятая часть всех аномальных метафаз) и ХА в виде обменов (десятая часть всех повреждений), отсутствовавших в контроле. По-видимому, в эквивалентных дозах PG-DOX проявляет значимо меньшую генотоксичность по отношению к клеткам кроветворной ткани организма, чем DOX, а значит, подавляет кроветворение в меньшей степени.
Исследование антиоксидантной активности полифенольных соединений экстракта корневищ имбиря в эксперименте
Authors: Логинов Павел Вадимович , Памешова Айман Кувайдуллаевна , Бурденко Никита Анатольевич
Published: June 2024

Целью работы стало исследование антиоксидантной активности полифенольных соединений из корневищ имбиря. Выделенные по разработанной методике полифенольные соединения исследовали на предмет антиоксидантной активности, в сравнении с известными жиро- и водорастворимыми антиоксидантами (α-токоферол, аскорбиновая кислота). Были использованы беспородные белые крысы линии Вистар, которым в течение 2 недель вводили внутрь α-токоферол, аскорбиновую кислоту и полифенольные соединения в виде смеси гингеролов и шогаолов в дозе 2,5 мг в сутки. Определяли индекс антиоксидантной активности в венозной крови по запатентованному методу. Полифенольные соединения проявляли в 1,7 раз меньшую антиоксидантную активность по показателю индекса антиоксдантной активности, чем α-токоферол, и в 3,5 раза более выраженную антиоксидантную активность, чем аскорбиновая кислота (p < 0,001). Таким образом, в эксперименте было установлено, что с увеличением относительной молекулярной массы рассмотренных антиоксидантов повышается их антиоксидантная активность за счет более прочных гидрофобных взаимодействий с биомембранами клеток, что объясняется повышением вклада гидрофобных группировок в ряду: аскорбиновая кислота, полифенольные соединения, α-токоферол.
Enhancing creative divergent thinking in older adults with a semantic retrieval strategy.
Authors: Dubec Luke , Gerver Courtney R. , Dennis Nancy , Beaty Roger
Published: June 2024

Creative divergent thinking involves the generation of unique ideas by pulling from semantic memory stores and exercising cognitive flexibility to shape these memories into something new. Although cognitive abilities such as episodic memory decline with age, semantic memory tends to remain intact. The current study aims to take advantage of older adults’ strength in semantic memory to investigate the effectiveness of a brief cognitive training to improve creative divergent thinking. Specifically, older adults were trained using a semantic retrieval strategy known as the disassembly strategy in order to improve creativity in the Alternate Uses Task (AUT), which involves generating original uses for objects. We also investigated whether this strategy would transfer to other creativity tasks, specifically, the Divergent Association Task (DAT). Participants were tested on the AUT and DAT across three time points in a single session: before the disassembly strategy was introduced (T0 and T1) and afterwards (T2). Results showed that the disassembly strategy enhances idea novelty in the AUT, though this enhancement did not transfer to DAT performance. Additionally, participants that initially scored lowest on the AUT at T0 showed the greatest increase in AUT performance at T2. This finding provides evidence that older adults can effectively use a semantic retrieval strategy to engage and enhance elements of creative divergent thinking.
Leveraging readily available heterogeneous LiDAR data to enhance modeling of successional stages at tree species level in temperate forests
Authors: Bald Lisa , Ziegler Alice , Gottwald Jannis , Koch Tiziana L. , Ludwig Marvin , Meyer Hanna , Wöllauer Stephan , Zeuss Dirk , Frieß Nicolas
Published: June 2024

In the context of the ongoing biodiversity crisis, understanding forest ecosystems, their tree species composition and especially the successional stages of their development is crucial. They collectively shape the biodiversity within forests and thereby influence the ecosystem services that forests provide, yet this information is not readily available on a large-scale. Remote sensing techniques offer promising solutions for obtaining area-wide information on tree species composition and their successional stages. While optical data are often freely available in appropriate quality over large-scales, obtaining Light Detection And Ranging (LiDAR) data, which provide valuable information about forest structure, is more challenging. LiDAR data are mostly acquired by public authorities across several years and therefore heterogeneous in quality. This study aims to assess if heterogeneous LiDAR data can support area-wide modeling of forest successional stages at tree species group level. Different combinations of spectral satellite data (Sentinel-2) and heterogeneous airborne LiDAR data, collected by the federal government of Rhineland-Palatinate, Germany, were utilized to model up to three different successional stages of seven tree species groups. When incorporating heterogeneous LiDAR data into random forest models with spatial variable selection and spatial cross-validation, significant accuracy improvements of up to 0.23 were observed. This study shows the potential of not dismissing initially seemingly unusable heterogeneous LiDAR data for ecological studies. We advocate for a thorough examination to determine its usefulness for model enhancement. A practical application of this approach is demonstrated, in the context of mapping successional stages of tree species groups at a regional level.
Mindset to Gain? Framing Effects, Need for Chaos, and the Limits of "Burning It All Down"
Authors: Fitz Erin B. , Stecula Dominik , Hitt Matthew P. , Saunders Kyle L.
Published: June 2024

Amidst concerns over democratic backsliding and political violence, few studies have investigated whether individual differences in perceived gains and losses influence real-world contexts of decision making. Using a framing experiment based on Prospect Theory, we test whether Need for Chaos--a validated measure of one's discontent with society and politics, independent of political orientation and beliefs--moderates decision making about two salient political events in 2023. Results from two surveys of US adults (N = 2,813; N = 3,094) indicate that whereas individuals low in Need for Chaos are risk-averse toward prospective gains and risk-seeking toward prospective losses, those high in Need for Chaos are risk-seeking toward prospective gains and risk-averse toward prospective losses. Our findings suggest that people who perceive themselves as having already lost out from society and politics respond differently to gain and loss frames, and have important implications for how strategic messaging might influence political attitudes and behavior.
Systematic Integrative Review on Intelligence and Construct of an Integrative MIDSCO Intelligence Meta-Model Combining Perspectives of Hominism Psychology and Physicaliticism Psychology
Authors: Huang Wei
Published: June 2024

Nowadays, many split and fragmented situations can be found in almost all psychological research areas. Many researchers have made a great of empirical efforts to integrate the piecemeal and discrete knowledge, but no effort seems to be successful up to now. The main purpose of the current paper is trying to figure out how to theoretically integrate those piecemeal knowledge of intelligence studies into a kind of systemized knowledge to uniformly interpret intelligence study results based on some Meta-Theory Construct Methodology (MTCM) principles, when positivism methodology cannot solve the fragmentation problems. Followed on that, a Multiple Integrative Dynamic System Circular Openness (MIDSCO) meta-theory paradigm is suggested, which could function as principles of Meta Theory Construct Methodology (MTCM) guiding theory construction. In addition, MIDSCO meta-theory considers the Mind and Brain Integrity (MBI) as an inseparable hybrid that finally manifests as the Bio-Electro-Magnetic Waves (BEMW) or the Bio-Electro-Magnetic Matrices (BEMM) in functions, especially as a hybrid simultaneously including both the humanity facet and the physicality facet. Thus, it is also a meta-theory about the human’s Mind and Brain Integrity (MBI) that embraces an integrative view of hominism psychology and physicaliticism psychology. Intrinsically, in order to construct the integrated MIDSCO-i theory, a Systematic Literature Review (SLR) methodology termed as the Systematic Integrative Review (SIR) or the Systematic Integrative Theory Construct Review (SITCR) (Huang, 2024c; Huang, 2024d) should also be followed first, so that enough relevant cognitive fulcrums can be coined and developed in the researcher’s mind before the specific Systematic Integrative Theory (SIT) is constructed. After that, a corresponding MIDSCO-i intelligence theory is constructed based on this meta-theory paradigm. Besides, six criteria of Pure Meta Theory Assessment (PMTA) methodology to justify a theory before any empirical test is available and administered are also established. The MIDSCO-i intelligence theory is a Systematic Integrative Theory (SIT) construct with five serial models which can uniformly explain many conflicting intelligence research results and phenomena, and, can integrate many different intelligence theories. All the six pure theoretical verification principles can be fit well by the MIDSCO-i model. The MIDSCO-i model may also work well as a meta-theoretical research paradigm to integrate the split and fragmented situations in other psychological research areas. Furthermore, it can also function as an integrated MBI mode inclusive of events of both the consciousness and the unconsciousness.
La competitividad de las exportaciones florícolas del Ecuador con Colombia hacia el mercado de los Estados Unidos
Authors: Mayorga Abril César , Imbaquingo Núñez Luis , Pérez Briceño Juan , Cevallos Robles Jeison
Published: June 2024

La competitividad es un factor importante ya que esto permite a los países alcanzar mayores ingresos a mercados internacionales. El presente trabajo pretende identificar la competitividad de la actividad florícola ecuatoriano en el mercado estadounidense con relación a la competitividad y exportaciones florícolas colombianas al mismo mercado objetivo en el período de estudio. Para esto se realizó una investigación comparativa de la competitividad del Ecuador con respecto a Colombia, con información obtenida del Banco Central del Ecuador (BCE) y de los reportes de los departamentos de comercio de Estados Unidos y Colombia.  Para lo cual, se calculó el Índice de Ventaja Comparativa Revelada (IVCR), cuotas de exportación (cmx), el Índice de comercio intra-productor (BCR) y la aplicación de un modelo de Mínimos Cuadrados Ordinarios (MCO). Este procedimiento permitió determinar que el Ecuador posee una competitividad del 56,93% en el sector florícola respecto a Colombia, lo que permite concluir que se debe mejorar los aspectos de competitividad a nivel de la producción florícola.
URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/1672
¿El uso de las Tecnologías de la Información y Comunicación incrementan la productividad de las firmas? Evidencia empírica en Ecuador en el año 2019
Authors: Soria Cubilo Ramiro , Altamirano Cumbajin Jorge , Cabrera Barbecho Fanny , Tipán Barros Boris
Published: June 2024

Un creciente número de estudios se han centrado en el análisis de las Tecnologías de la información y Comunicación (TICs) y cómo estas contribuyen a alcanzar una mayor productividad en las firmas que lo implementan. Hasta ahora, en un contexto de globalización, se ha evidenciado que las TICs impulsan el logro de innovaciones y de mayor productividad para países desarrollados. La evidencia es menor para países en vías de desarrollo como el caso ecuatoriano. La investigación busca identificar si la implementación de las TICS incrementa la productividad laboral de las empresas ecuatorianas en el año 2019. Para ello, se utiliza la encuesta estructural empresarial del Instituto Nacional de Estadísticas y Censos dirigida a empresas grandes y medianas, y se implementa una función de producción Cobb Douglas extendida. Los resultados muestran que el uso de las TICs influye positivamente sobre la productividad laboral mostrando efectos heterogéneos según el proceso para el que la herramienta fue utilizado, por sector, tamaño de la firma y por cuantiles de la distribución.
URL: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/1675