bluuebunny/crossref_metadata_2025 huggingface dataset:
Phytochemical analysis using GC-FID, FPLC fingerprinting, antioxidant, antimicrobial, anti- inflammatory activities analysis of traditionally used Eucalyptus globulus essential oil
Authors: Sharma Arun Dev , Farmaha Mohit , Kaur Inderjeet , Singh Narveer
Published: June 2021

Eucalyptus globules is an widely distributed in tropical and subtropical regions. It has been widely used as folk medicine, and folk cosmetic owing to its antioxidant values. Despite its importance, phytochemical and pharmacological studies remain infancy. This study was aimed at extraction of essential oil by steam-distillation and evaluation of bioactive components, antioxidant, antimicrobial, anti-inflammatory activities along with analysis by UV-VIS, FT-IR and Fluorescent techniques. Fast protein liquid chromatography (FPLC) was used to confirm the presence of polyphenols. Different antioxidant activities like DPPH., ABTS.+, .OH, superoxide, nitric oxide and reducing power of the essential oil. Essential oil was analyzed by UV-VIS, FT-IR and Fluorescent techniques. In vitro antimicrobial activity was also monitored. FT-IR fingerprint qualitative analysis was performed using commercial standards. Considerable amount of flavonoids were detected in essential oil.  Oil exhibited considerable scavenging activities of ABTS.+, .OH, superoxide, nitric oxide and reducing power. UV-VIS, FT-IR analysis revealed the presence of polyphenolics in essential oil. Fluorescent spectroscopy revealed the presence of fluorophores in essential oil. FPLC and FT-IR fingerprint analysis revealed the presence of bioactive constituents like rutin, tannic acid, vanillic acid and ascorbic acid in the essential oil. A strong anti-inflammatory activity of oil was observed using fluorescent spectroscopy. An appreciable in vitro antibacterial activity against gram-negative bacteria like Acetobacter aceti and Pseudomonas aeruginosa was detected. The data provides the scientific support to the use of essential oil from Eucalyptus globules as a potent herbal source of bioactive compounds possessing natural antioxidant activities in food and pharmaceutical industries.
Development of derivative spectrophotometric method for simultaneous determination of pyrazinamide and rifampicin in cubosome formulation
Authors: Marques Morgana Souza , Morisso Fernando Dal Pont , Poletto Fernanda , Guerreiro Irene Clemes Külkamp
Published: June 2021

The ultraviolet spectrophotometry analysis for quantitative assay of drugs is a method accurate, sensitive, selective and reproductive with the advantage of being a simple and less expensive method. In this study, a derivative ultraviolet spectrophotometric method was developed for simultaneous determination of pyrazinamide (PYZ) and rifampicin (RIF). The spectrophotometric method was evaluated according to validation guidelines for specificity, linearity, limits of detection and quantification, precision, accuracy and robustness. The first-derivative spectra were obtained and by the zerocrossing point, the wavelength 247 nm and 365 nm were selected for PYZ and RIF quantification, respectively. No interference from cubosome excipients was detected in the proposed method. The results demonstrated linearity in a range of 4.0 – 12.0 µg/mL with an adequate correlation coefficient for both drugs. The intra and inter-day precision results (RSD < 5%) indicated the reproducibility of the method. The accuracy data showed satisfactory results (RSD < 5%) from recovery test. In addition, the robustness results showed that the PYZ and RIF content were unaffected by the solvent alteration of methanol to methanol:water (99:1, v/v). The derivative ultraviolet spectrophotometric method proved to be an excellent strategy for simultaneous determination of PYZ and RIF.
Aplicación de la ecuación de Poisson a la transferencia de calor en cristales líquidos.
Authors: Nolasco-Serna Christian , Jácome-Castilla Naydu Judith , Afanador-García Nelson
Published: June 2021

El alcance de una variedad de experimentos que involucren la transferencia de calor en las aplicaciones a la ingeniería queda manifiesto en las investigaciones dedicadas a estudios térmicos a lo largo del departamento del Norte de Santander. Desde los procesos de optimización energética en las ladrilleras de la provincia de Ocaña hasta el uso didáctico en la Universidad Francisco Santander Ocaña. En este sentido, los modelos matemáticos serán una herramienta fundamental en el entendimiento de los procesos de transferencia térmica. Este trabajo tiene como eje conductor un experimento que permite la observación del proceso de transferencia de calor en una placa, en el diseño experimental los cristales líquidos juegan un papel importante en el diseño de los mapas de contorno del calor. La ecuación diferencial de Poisson será utilizada como el modelo teórico del proceso de transferencia. En el trabajo se comparan las soluciones analíticas y numéricas del modelo. Al finalizar el trabajo se propone una complicación del experimento inicial la cual conducirá a un modelo teórico diferente.
Spline Nonparametric Regression Model for Local Revenue in Central Sulawesi
Authors: Fajri Mohammad , Wulansari Eka Rizky , Anggraeni Ayu , Annisa Mufitatul
Published: June 2021

Local Own-source Revenue (LOR) is all regional revenue that comes from the region's original economic resources. It is very important to identify it by researching and determining the Regional Local Own-source Revenue (LOR) by properly researching and managing the source of revenue so as to provide maximum results. Central Sulawesi Province itself has Local Own-source Revenue (LOR) in the Regional Revenue and Expenditure Budget of the 2018 Budget Year has reached Rp1 trillion. The increase or decrease in growth of local revenue is influenced by the amount and type of tax, levies collected by local governments and the lack of incentives for the management apparatus to carry out tax collection and levies. This study uses spline regression analysis because the data of the Local Own-source Revenue (LOR) in Central Sulawesi in 2018 does not have a pattern so that it fits perfectly with that method. Then after processing the data obtained the results of spline nonparametric regression modeling using the optimal knots point obtained from the minimum GCV value. The best spline nonparametric regression model is written as follow . It can be concluded that in Central Sulawesi in 2018 the lowest Local Own-source Revenue (LOR) value was Banggai Laut Regency with 21,776 billion rupiahs and the highest Local Own-source Revenue (LOR) value was Palu City at 267,402 billion rupiahs.
Trombectomía más fleboextracción: una técnica alternativa en el manejo de la enfermedad hemorroidal externa trombosada
Authors: Martinez Jaramillo Carlos Edmundo , Senejoa Nuñez Nairo Javier , Ibañez Varela Heinz Orlando , Miranda Luis Franciso , Rodriguez Florez Roberto Jose , Betancur García Nicolás , Ramirez Melo Laura Daniela , Rubio Rubiano Maria Camila
Published: June 2021

Objetivo: evaluar los resultados de la trombectomía más fleboextracción como alternativa en el manejo de la enfermedad hemorroidal externa trombosada. 

Materiales: estudio observacional, cuantitativo, retrospectivo, transversal y descriptivo de los pacientes que consultaron y se sometieron a la trombectomía más fleboextracción como técnica alternativa en el manejo de la enfermedad hemorroidal externa trombosada en el servicio de coloproctología del Hospital Militar Central desde el primero de enero de 2014 hasta el 31 de diciembre de 2016.

Resultados: se encontró que 197 pacientes consultaron por hemorroides externas trombosadas, el 71 % eran hombres y el promedio de edad para el grupo de manejo conservador fue de 48,5 años, frente al promedio del grupo de manejo quirúrgico, que fue de 43,2 años. El seguimiento promedio posterior al inicio del tratamiento médico o quirúrgico fue de 16 meses. En el grupo de manejo quirúrgico, la tasa de recurrencia fue del 7,2 % y el intervalo de recurrencia fue 29,2 meses. 

Conclusiones: los pacientes a quienes se les practicó la técnica de trombectomía más fleboextracción presentaron una menor tasa de retrombosis hemorroidal, menor tasa de dolor y sangrado posoperatorio. La trombectomía hemorroidal con fleboextracción es una técnica bien tolerada en el consultorio, que se puede realizar sin anestesia, a diferencia del estándar de manejo actual con hemorroidectomía externa en elipse, que requiere anestesia local, regional o general, y una sala de procedimientos quirúrgicos que deja un defecto mayor en la piel por el tejido resecado, un mayor tiempo de cicatrización y de dolor posoperatorio.
NSAIDs/Nitazoxanide/Azithromycin Immunomodulatory Protocol Used in Adults, Geriatric, Pediatric, Pregnant, and Immunocompromised COVID-19 Patients: A Prospective Observational Study and Case-Series
Authors: Kelleni Mina
Published: June 2021

Introduction: No treatment protocol of proven efficacy was approved to
manage COVID-19 and we present a novel COVID-19 immunomodulatory
protocol basing on our early pioneering article that justified
repurposing nitazoxanide/azithromycin combination for early cases of
COVID-19 which was followed by two articles to justify addition of
non-steroidal anti-inflammatory drugs to nitazoxanide/azithromycin and
recently an article that illustrates the potential immunomodulatory
mechanisms by which all the drugs used might benefit COVID-19 patients
has been published.

Methods: We present a case series of 37 confirmed and highly suspected
COVID-19 consented Arab patients including 12 confirmed by PCR and 23
diagnosed by other measures who were managed by telemedicine only to be
noted that the same results were repeated with other patients when we
resumed our classic medical examination. The patients included 14 adult
males including an immunocompromised patient, 16 adult females including
one lactating, 3 pregnant patients including one confirmed by PCR as
well as 4 children. All patients have received a short 5-day-regimen of
NSAIDs (diclofenac potassium in most of cases, ibuprofen, lornoxicam,
meloxicam, celecoxib, naproxen, ketoprofen or
ketorolac)/nitazoxanide/azithromycin +/- cefoperazone either in full or
in part as illustrated in the manuscript. The primary endpoint of this
protocol was full relief of all serious COVID-19 clinical
manifestations.

Results: The primary endpoint was fully achieved in all patients within
two weeks. Most of the patients treated early have fully recovered
during its described five days; the leucocytic/lymphocytic count was
significantly improved for those with prior leucopenia or
leucocytosis/lymphopenia. Neither significant adverse effects, nor
post/para COVID syndrome were reported. In

Conclusions: a novel 5-day-protocol to safely and effectively cure
COVID-19 using repurposed immunomodulatory safe and inexpensive FDA
approved drugs is illustrated and we recommend performing sufficiently
powered double blind randomized clinical trials against any current
standard protocol.
Large-scale surface shape sensing with learning-based computational mechanics
Authors: Wang Kui , Mak Chi Hin , Ho Justin Di-Lang , Liu Zhi-Yu , Sze Kam Yim , Wong Kenneth K.Y. , Althoefer Kaspar , Liu Yunhui , Fukuda Toshiko , Kwok Ka-Wai
Published: June 2021

Proprioception, the ability to perceive one’s own configuration and
movement in space, enables organisms to safely and accurately interact
with their environment and each other. The underlying sensory nerves
that make this possible are highly dense and use sophisticated
communication pathways to propagate signals from nerves in muscle, skin
and joints to the central nervous system wherein the organism can
process and react to stimuli. In a step forward to realize robots with
such perceptive capability, we propose a flexible sensor framework that
incorporates a novel hybrid modeling strategy, taking advantage of
computational mechanics and machine learning. We implement the sensor
framework on a large, thin and flexible sensor that transforms sparsely
distributed strains into continuous surface shape. Finite element (FE)
analysis is utilized to determine sensor design parameters, while an FE
model is built to enrich the morphological data used in the supervised
training to achieve continuous surface reconstruction. A mapping between
the local strain data and the enriched surface data is subsequently
trained using ensemble learning. This hybrid approach enables real-time,
robust and high-order surface shape reconstruction. The sensing
performance is evaluated in terms of accuracy, repeatability, and
feasibility with numerous scenarios, which has not been demonstrated and
reported on such a large-scale (A4-paper-size) sensor before.
La valutazione di Impatto Sanitario (VIS)
Authors: Russo Vincenzo , Ciccone Virgilio
Published: June 2021

La Valutazione di Impatto sulla Salute (VIS) è una metodologia di
valutazione che, assieme ad altri strumenti, permette di valutare gli
effetti che determinati interventi possono produrre sulla salute umana e
sull’ambiente, al fine di individuare eventuali impatti positivi e/o
negativi.  Questa ha dunque il ruolo di collegare il tema della salute,
che costituisce un diritto fondamentale, con quello ambientale, poiché
permette di valutare i rischi di un progetto sulla salute umana.
Bipartisan Federal Legislation to Address Insulin Access and Affordability
Authors: Socal Mariana P. , Bai Ge
Published: June 2021

Insulin access and affordability affect the well-being of millions of Americans. In the 116th Congress (2019–2020), seven bipartisan bills were introduced to address this issue. In this article, the authors group the seven bills into five categories (enhancing price transparency, limiting cost-sharing, changing biosimilar regulations, certifying prices, and permitting importation), summarize the main content of these bills, and discuss their implications. Understanding the bipartisan insulin pricing policy proposals can facilitate the development of a feasible legislative agenda to improve insulin access and affordability.
Sabit Kanatlı Hava Araçları için Otopilot Tasarımı ve Benzetimi
Authors: ÇANTAŞ Yasemin , AKBULUT Ahmet
Published: June 2021

Bu makalede insanlı ve insansız sabit kanatlı hava araçları için otopilot tasarımı ve benzetimi gerçekleştirilmiştir. Öncelikle doğrusal olmayan iki farklı platform modeli, Matlab/Simulink ortamında belirlenen denge (trim) koşullarında doğrusallaştırılmış ve elde edilen doğrusal modeller ile doğrusal olmayan modellerin karşılaştırması yapılmıştır. Seçilen iki farklı platform modeli için Matlab/Simulink ortamında PID tabanlı otopilotun geliştirilmesi ve testi yapılmıştır. Test sonuçları verilmiştir. Geliştirilen otopilotun X-Plane programı ile yazılım döngüsü (SIL) tabanlı benzetim ortamı hazırlanmış ve benzetim sonuçları gösterilmiştir. Buna ek olarak, platformlardan bir tanesinde yapısal değişikliğe gidilmiş ve yapısal değişiklikler sonrasında ortaya çıkan yeni platform için Matlab/Simulink ortamında hem PID tabanlı hemde LQR tabanlı otopilot geliştirilmesi ve testi yapılmıştır. Test sonuçları verilmiştir. Son olarak platformda yapısal değişimden kaynaklı ağırlık değişiminin otopilot üzerine etkisi incelenmiştir. Ele alınan kontrol yöntemlerinin, otopilot sistemleri için uygulanabilir olduğu ve yeni geliştirilecek sabit kanatlı hava aracı modelleri için kullanılabilir olduğu test ve benzetim ortamları kurularak gösterilmiştir. Geliştirilen otopilot sistemleri, kurulan benzetim altyapısı ile gerçek platform üzerinde ihtiyaç duyulan uçuş test sayısı ve maliyetin azaltılmasının mümkün hale gelmiştir.
In Vitro Evaluation of the Stabilization Time of Chemical Bonds During Setting Reaction and Microhardness of Preheated Glass-Ionomer Cements
Authors: Lopes LCP , Terada RSS , de Castro-Hoshino LV , de Oliveira BMB , Pascotto RC , Baesso ML , Tabchoury CPM , Sato F , Nicholson JW , Sidhu SK
Published: June 2021

Objectives:

To evaluate the effect of preheating glass-ionomer cement (GIC) restorative materials on stabilization time (ST) of their metal carboxylate bonds and on microhardness.

Methods and Materials:

Two conventional high-viscosity GICs, Ketac Universal (3M ESPE) and Equia Forte (GC), were evaluated. The thermographic camera was used to measure the temperature inside the glass-ionomer cement capsules before and after heating. The preheating of capsules was performed at 54°C for 30 seconds in a commercial device. Characterization of ST in the GICs was determined by Fourier Transform Infrared (FTIR) spectroscopy. For this, 10 samples of each material were prepared, five in the non-preheated group (control) and five with preheating. FTIR spectra were obtained 10 minutes after mixing (control group) or after heating and then every 10 minutes for 120 minutes. For the microhardness test, 20 cylindrical specimens (3 mm height x 6 mm diameter) were prepared for each material (10 preheated, 10 control). The microhardness was determined at three time intervals: 10 minutes after mixing, after the ST as detected through the FTIR part of the study, and after one week. Knoop microhardness was assessed using a diamond indenter with a 25 g load and 15 seconds dwell time.

Results:

Ketac Universal showed an increase in temperatures of 15.7°C for powder and 3.6°C for liquid, while Equia Forte showed 16.4°C for powder and 8.5°C for liquid. FTIR spectra indicated that preheating reduced the ST for Equia Forte but increased it for Ketac Universal. Preheating increased the initial microhardness (T1) of Equia Forte. With maturation over one week, it was observed that preheating significantly improved the microhardness of both materials compared with the control specimens.

Conclusion:

Preheating influenced the ST and the microhardness of Ketac Universal and Equia Forte. The ST and microhardness of Ketac Universal increased after seven days, whereas Equia Forte showed a reduced ST and increased microhardness from the outset.
Aproximaciones al cómic Chanoc. Entretenimiento y enseñanza
Authors: Ruano Gutiérrez Marina , Bañuelos Ávila Irma Angélica , Herrera Gallardo Roberto
Published: June 2021

El propósito de este trabajo consiste en analizar el cómic Chanoc, específicamente la construcción del personaje principal, la figura del héroe, la narrativa, el lenguaje popular, la aparición de palabras científicas, la figura de Tsekub Baloyán, compañero y padrino de Chanoc, el entretenimiento y la función didáctica de la historieta. Se propone identificar los elementos sobresalientes del cómic y establecer la relación de estos elementos con el público lector. Esto a través de tres métodos de análisis: la narratología, la estilística y la exégesis. Como parte de los resultados, el cómic Chanoc, a través de personajes representativos, instruye a los jóvenes por medio de la crítica social, crea conciencia y da lecciones sobre el comportamiento de los animales y el cuidado de la naturaleza
Audiência de Conciliação e Mediação: Medida para o descongestionamento do Poder Judiciário
Authors: Dinamarco Márcia Conceição Alves , Oliveira Bruna Machado de , Paula Stefany Carvalho de
Published: June 2021

A presente pesquisa teve por objetivo aprofundar os conceitos e as diretrizes dos meios alternativos de resolução de conflitos, em especial a conciliação e a mediação, tendo em vista a problemática instaurada no Poder Judiciário Brasileiro, qual seja o seu congestionamento e a falta de acesso à justiça para todas as classes sociais, bem como a composição pacífica entre as partes de uma demanda.  Ademais, o trabalho em questão visou a comparação entre o Código Civil de 1973 e o Novo Código de Processo Civil e também, noções sobre conciliação e mediação. Para tanto, utilizou-se de pesquisa jurisprudencial relevante ao caso tramitado perante o Superior Tribunal Federal (STF) e o Superior Tribunal de Justiça (STJ) e cuidou de observar a aplicabilidade dos mecanismos alternativos de composição entre as diversas àreas do Direito Civil, como Direito de Família, Responsabilidade Civil e nas Ações Possessórias. No aspecto da abordagem, o estudo é quantitativo e descritivo. Em relação aos apectos metodológicos, foi utilizada mormente pesquisa bibliográfica, as quais relatam que o problema fulcral da sociedade brasileira é a falta de acesso à justiça e a falta de soluções plausíveis para as demandas já instauradas no Poder Judiciária, possibilitando nova interpretação mais condizente com a realidade brasileira e inovadora em comparação ao Código de Processo Civil de 1973.
Telemedicina: instrumento efetivador da saúde e de grande importância na proteção de dados
Authors: Bôas Regina Vera Villas , Soares de Sá Neves Flávia
Published: June 2021

Esse artigo objetiva refletir sobre a importância da telemedicina e a adequada proteção de dados na área, principalmente em tempos de pandemia de Covid-19 e isolamento social, tendo essa modalidade de atendimento à saúde se tornado ferramenta importante da população, na promoção do acesso à saúde. O objeto central da pesquisa é a telemedicina e adaptação do modelo à realidade pandêmica, o que traz a preocupação com a proteção dos dados dos pacientes. Os resultados esperados dizem respeito à reflexão sobre a importância da proteção de dados pessoais e sensíveis, tratados na prática da telemedicina, tendo em vista o atual valor dos dados na sociedade contemporânea. Os resultados deverão ser alcançados pelo método de pesquisa bibliográfica, trazendo aos estudos: doutrinas, legislações e pesquisas. A pesquisa se justifica pela relevância atual da matéria, que realiza diálogo entre temas atuais e contemporâneos, entre os quais se destacam: a proteção de dados na contenção da pandemia de Covid-19, a telemedicina, esta última considerada como relevante instrumento efetivador da saúde dos indivíduos durante a pandemia de Covid-19.
Suspensão de liminar em matéria criminal e o artigo 316 do Código de Processo Penal a partir de decisão proferida pelo Min. Marco Aurélio (análise do HC 191836/SP e da sl 1395/SP)
Authors: Meinberg Marcio Ortiz , Abissamra Filho José Carlos
Published: June 2021

Habeas Corpus nº 191836/SP Suspensão de Liminar nº 1395/SP
Profil Kemampuan Argumentasi Siswa Mengenai Isu Sosiosaintifik dalam Pembelajaran Online
Authors: Tanfiziyah Rifda , Rochintaniawati Diana
Published: June 2021

Kemampuan argumentasi penting untuk dikembangkan karena dapat melatih berpikir secara ilmiah, berkomunikasi dan bertindak seperti ilmuan. Penelitian ini bertujuan untuk mengetahui gambaran kemampuan argumentasi siswa pada pembelajaran biologi khususnya mengenai isu sosiosaintifik Jenis penelitian yang digunakan yakni penelitian deskriptif kuantitatif dengan metode observasi. Teknik pengambilan sampel menggunakan snow ball sampling. Instrumen yang digunakan menggunakan tes berupa essay dan angket. Hasil penelitian menunjukkan bahwa kemampuan argumentasi siswa menggunakan claim ketika berargumentasi (68%), didukung oleh data (28%), backing (10%), qualifier (5%) sedang presentase kemunculan warrant dan rebuttal (0%). Dapat diketahui bahwa kemampuan argumentasi siswa paling tinggi berada pada level 3 dengan dominasi pendukung claim terbanyak yaitu data/konsep ilimah dan pengalaman maupun pengamatan pribadi terhadap lingkungan.
MEMBANGUN KARAKTER MANDIRI
MELALUI PEMBELAJARAN BIOLOGI
SELAMA MASA PANDEMI COVID-19
Authors: Suherni Neni
Published: June 2021

Penelitian ini merupakan penelitian tindakan kelas (PTK) yang dilaksanakan selama masa pandemi Covid-19, dimulai dari mulai Juli 2020 sampai bulan September 2020, dengan latar belakang adanya kekhawatiran tentang kemandirian belajar siswa selama masa pandemi Covid-19 yang menggunakan sistem belajar daring/non tatap muka. Subjek penelitian adalah siswa kelas XII IPA 2 Madrasah Aliyah Negeri 1 Kuningan tahun pelajaran 2020/2021, yang terdiri 33 siswa.Hasil penelitian melalui pembelajaran Biologi menunjukan masih rendahnya kemandirian belajar siswa sebesar 35,7% siswa yang selalu berusaha untuk mengerjakan sendiri tugas-tugas dari sekolah selama masa pandemi Covid-19. Serta sebesar 39,3% siswa yang sering berusaha untuk mengerjakan tugas tepat waktu selama masa pandemi Covid-19. Berdasarkan hasil penelitian, menunjukan rendahnya tingkat kemandirian belajar siswa selama masa pandemi Covid-19. Peran guru, orang tua serta sekolah untuk member motivasi kepada peserta didik.
ADAPTATION OF MSMEs BUSINESS IN NEW NORMAL CONDITIONS WITH THE IMPLEMENTATION OF STANDARD HEALTH PROTOCOLS
Authors: Eka Mandasari Andina , Dani Harison Epi , Permata Sari Dewi , Taufik Nuryanti
Published: June 2021

2020 is a tough year for all people in the world, including Indonesia. This is due to the emergence of a new virus called Covid-19. In order to avoid a wider spread of the virus, the Indonesian government adopted the PSBB or Large-Scale Social Restrictions policy, one of which limits direct contact between humans. One of the business sectors affected by this policy is MSMEs, where business is daily in nature and relies heavily on direct interaction. After almost two months of implementing the PSBB in Indonesia, the government finally announced a new condition for Indonesia, namely "New normal". In order to be able to survive with the new normal conditions, MSME players are required to be able to adapt by prioritizing health protocols according to standards so that their business activities can continue to survive in competition. Therefore, a problem decoder is needed for MSMEs to be able to understand and apply standard health protocols in each of their business activities during the new normal period. This program provides guidance in the form of counseling and assistance to MSMEs regarding standard health protocols in business activities in new normal conditions so that they can adapt and maintain their business. In addition, Partners were also provided with standardized personal protective equipment and other health support tools that were able to help their business activities during the Covid-19 pandemic..
IMPLEMENTATION TEACHING CAMPUS PROGRAM ACTIVITIES (KAMPUS MENGAJAR) ON STUDENTS LEARNING EFFECTIVENESS IN SD NEGERI 1 MEMBALONG BELITUNG
Authors: Dahlan Taufiqulloh , Junaidi Junaidi , Zulkifli Zulkifli , Amila Amila , Puspita Indri , Arsy Maqin Jeany , Bila Bagi Rata , Roza Tiara
Published: June 2021

This study aims to examine the effect of teaching program activities to see the effectiveness of student learning at SD Negeri 1 Membalong. During the COVID-19 pandemic, teaching and learning activities were shifted to face-to-face learning. Students learn by using various features provided on the internet. For approximately 1 year studying at home, over time now several schools have implemented a new normal and have carried out face-to-face learning activities, one of which is at SD Negeri 1 Membalong while still paying attention to health protocols. Campus teaching program activities are one of the activities that help teachers in teaching and learning activities, administration and introduction of technology. This campus teaching activity is a program designed by Nadiem Makarim which involves students going directly to schools located in 3T areas (frontier, outermost, remote). This activity has a positive impact on students and schools involved in this activity. The purpose of this article is to see how influential this teaching activity program is, then examine how effectively students study at SD Negeri 1 Membalong during the pandemic. This study uses an interactive qualitative method with complete data collection using observations, interviews and documentation during activities at SD Negeri 1 Membalong.
Persepsi Siswa Terhadap Implementasi Kurikulum 2013 di SMK Negeri 1 Sumatera Barat
Authors: Naufal Muhammad , Martias Martias
Published: June 2021

This research aims to investigate the students' perception of class XI towards implementing the 2013 Curriculum at Light Vehicle Engineering Competence in SMK Negeri 1 Sumatera Barat. The type of this research is quantitative descriptive. Based on the results that have been analyzed, it can be concluded that the perception of Class XI students towards the implementation of the 2013 Curriculum at Light Vehicle Engineering Competency in SMK Negeri 1 Sumatera Barat is in the well-implemented category (65.38%). It is categorized into six indicators; Learning Model in the well-implemented category (65.38); Core Competencies in the well-implemented category (50.00%); Scientific approach in the well-implemented category (59.62%); Class organizing in the very well implemented category (67.31%); The use of infrastructure in the well-implemented category(67.31%); Evaluating in the well-implemented category (32.69%).

Tujuan penelitian ini untuk mengetahui bagaimana persepsi siswa kelas XI terhadap Implementasi Kurikulum 2013 Kompetensi Keahlian Teknik Kendaraan Ringan di SMK Negeri 1 Sumatera Barat. Jenis penelitian ini adalah deskriptif kuantitatif. Berdasarkan hasil analisis dapat disimpulkan bahwa persepsi siswa Kelas XI terhadap Implementasi Kurikulum 2013 Kompetensi Keahlian Teknik Kendaraan Ringan di SMK Negeri 1 Sumatera Barat berada pada kategori terlaksana baik (65.38%), dijabarkan dalam 6 indikator yaitu Model Pembelajaran pada kategori terlaksana baik (65.38%); Kompetensi Inti pada kategori terlaksana baik (50.00%); Pendekatan Saintifik pada kategori terlaksana baik (59.62%); Pengorganisasian Kelas pada kategori terlaksana sangat baik (67.31%); Penggunaan Sarana Prasarana pada kategori terlaksana baik (51.92%); Penilaian pada kategori terlaksana baik (32.69%).
Pengaruh Umur Perusahaan, Ukuran Perusahaan, Reputasi Auditor, Dan Pergantian Auditor
Authors: Dewi Fortuna Ranti , Syofyan Efrizal
Published: June 2021

The purpose of this study is to analyze the influence of company age, company size, auditor reputation and auditor change on auditor switching. The data used in this study are annual and financial reports on manufacturing companies listed on the Indonesia Stock Exchange (IDX) in the 2014-2018 period. The method of sampling data using purposive sampling method based on certain criteria. Based on the sampling method, a sample of 230 companies was obtained. Testing the hypothesis in this study using multiple linear regression analysis. The results showed that company size, auditor reputation and auditor switching had no effect on audit report lag and company age had a positive effect on audit report lag.
Faktor Faktor yang Mempengaruhi Minat Mahasiswa Akuntansi Universitas Negeri Padang Berkarier di Lembaga Keuangan Syariah
Authors: Rahmi Rafiqa Lathifah , Angelina Setiawan Mia
Published: June 2021

The purpose of this study is to explore the impact of Shari'ah calculations, implications and knowledge on professional interests in Shariah financial institutions. The sample in this study is 88 students at Padang State University. The data used is distributed to primary data respondents in the form of queries. The pseudo-analysis method used in this article is the analysis of multiple linear regression.The results of the study show that ideas do not affect the interests of the profession in the financial institutions, and the motivations of sharia accounting and the influence of interest in any profession in the non-Shariah financial institutions.
Pengaruh Ethical Climate, Personal Cost Dan Pemberian Financial Reward Terhadap Niat Melakukan Whistleblowing
Authors: Reshie Silfia , Agustin Henri , Helmayunita Nayang
Published: June 2021

This study aims to examine the influence of ethical climate, personal cost and the provision of financial rewards on whistleblowing intention. This research is quantitative research. The population in this study were employees of PT. Pegadaian (Persero) Padang Area. The sample in this study was taken using purposive sampling, namely 37 samples. The data collection method used is a survey method in the form of a questionnaire which was delivered directly to each Pegadaian Branch Unit. Data processing performed using SPSS. The results of this research indicate that ethical climate-egoism does not have a significant negative effect on whistleblowing intentions (sign 0.512). Ethical climate-benevolence does not have a significant negative effect on whistleblowing intentions (sign 0.284). Personal cost does not have a significant positive effect on the intention to do whistleblowing (sign 0.054) Ethical climate-principle has a significant positive effect on the whistleblowing intention (sign 0.047). Giving financial reward has a significant positive effect on whistleblowing intention (sign 0.009).
Pengaruh Kompetisi Politik, Pendapatan Asli Daerah, Dana Alokasi Umum, Dan Opini Audit Terhadap Implementasi E-Government
Authors: Oktaviani Sonia , Indra Arza Fefri
Published: June 2021

This study aims to determine the effect of political competition, local own-source revenue, general allocation funds, and audit opinions on the implementation of provincial e-Governments in Indonesia in 2011-2018. Data in this study uses secondary data from BPK, BPS, and KPU. The sampling technique uses a purposive sampling method with a total sample of 8 provinces in 5 years. Data analysis uses regression analysis. The results of this study indicate that (1) political competition has a negative and insignificant influence on e-government implementation, (2) Local original income has a positive and significant effect on e-government implementation, (3) general allocation funds have a positive and not significant effect on implementation e-government. (4) audit opinion does not significantly influence the implementation of e-government.
Engaruh Kinerja Lingkungan Dan Biaya Lingkungan Terhadap Profitabilitas Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2014-2018
Authors: Asjuwita Marini , Agustin Henri
Published: June 2021

This study aims to analyze the effect of environmental performance on the level of profitability on manufacturing companies listed on the Stock Exchange in 2014-2018, analyze the effect of environmental costs on the level of profitability on manufacturing companies listed on the Stock Exchange in 2014-2018, and analyze the influence of environmental performance and costs environment has a joint influence on the level of profitability of manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018 ... The results of this sprove that (1) Environmental performance has no positive effect on prof tudy itability on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. (2) Environmental costs do not have a positive effect on profitability on manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018.
Pengaruh Jalur Pelaporan Dan Power Distance Terhadap Niat Melakukan Whistleblowing
Authors: Annisa Annisa , Dwita Sany
Published: June 2021

This paper aims at examining the effect of wrongdoing reporting channels (anonymous and non-anonymous). Intention to report fraud via anonymous reporting channel are hypothesized to be higher than through non-anonymous reporting channel. As Hoftsede research of Indonesian culture, Indonesia has high score (78) on power distance dimention. This research uses experimental method to 152 students of Undergraduate of Accounting in UNP. By using eight-case scenarios, partispants were asked to answer the possibility to whistleblow the unethical behavior that occurred in the organization which was done by their manager or peer. The intention to report fraud via anonymous reporting channel is higher rather than via non-anonymous reporting channel. We also find that low power distance has positif impact for whistleblowing decision. Taken together, these findings contribute to the exising literature on accounting ethics.
Pengaruh Probability Of Audit Dan Gender Terhadap Perilaku Penggelapan Pajak
Authors: Ramadhan Rafiko , Helmy Herlina
Published: June 2021

Tax evasion behavior will have an impact on the poor performance of taxation which can affect the government's ability to provide public services. It is important to identify the causes of tax evasion behavior in order to adopt a policy and reduce the negative effects of this phenomenon. Broadly speaking, there are two approaches to explain the factors that influence taxpayer behavior on compliance and tax evasion, namely the economic approach (external factors) and the socio-psychological approach (internal factors). This study used a quasi-experimental design with a 2x2 mixed factor design to test the effect of probability of audit (external factors) and gender (internal factors) on tax evasion behavior. The hypothesis in this study was tested using repeated measures ANOVA. The results of this study indicate that subjects in a low probability of audit condition tend to commit tax evasion. The results of this study also found that there was a gender influence on tax evasion behavior, where men were more likely to commit tax evasion than women. Furthermore, the results of this study found that there was an influence of the interaction between probability of audit and gender on tax evasion. This study contributes to the accounting and taxation literature, especially in the use of experimental methods which are still small in tax research
Pengaruh Remunerasi Terhadap Kinerja ASN Dengan Budaya Organisasi Sebagai Variabel Moderating
Authors: Niddin Sandri , Agustin Henri , Helmayunita Nayang
Published: June 2021

This study aims to examine the effect of remuneration on the performance of state civil servants with organizational culture as a moderating variable. This study used a survey research design with data analysis using Partial Least Square (PLS). Respondents in this study were civil servants at the Public Works and Spatial Planning Office; and the Department of Education and Culture, amounting to 136 people. The results showed that remuneration can improve employee performance. In addition, the results of the study cannot prove that organizational culture as a moderating variable can strengthen the effect of remuneration on the performance of state civil servants, because the organizational culture that is implemented is not yet strong
Pengaruh Audit Tenure dan Auditor Switching Terhadap Kualitas Audit pada Perusahaan Manufaktur Di Indonesia dengan Financial Distress Sebagai Pemoderasi
Authors: Elevendra Dede , Helmayunita Nayang
Published: June 2021

The purpose of this study was to determine the effect of audit tenure and auditor switching on audit quality with financial distress as a moderating variable. The analysis of this research used logistic regression analysis. The sample consists of companies listed on the Indonesia Stock Exchange (BEI) for the current year (2015-2019). The results showed that audit tenure and auditor switching had no effect on audit quality and financial distress was unable to moderate the effect of audit tenure and auditor switching on audit quality.
Pengaruh Opini Audit, Kebijakan Hutang, dan Pertumbuhan Perusahaan Terhadap Nilai Perusahaan
Authors: Fadhillah Idris , Afriyenti Mayar
Published: June 2021

Abstract:

The purpose of this study is to analyze: (1) The effect of audit opinion on firm value. (2) The effect of debt policy on firm value. (3) The effect of company growth on firm value. The population in this study are all manufacturing companies listed on the Indonesia Stock Exchange (BEI) 2015-2019. While the sample collection technique in this study used purposive sampling technique with a sample size of 189 samples. The data analysis method used is multiple regression using SPSS 25 software. These results indicate that: (1) Audit opinion has a positive and significant effect on firm value with a significance of 0.007 <0.05. (2) Debt policy has a negative and significant effect on firm value with a significance of 0.001 <0.05. (3) Company growth has a positive and insignificant effect on firm value with a significance of 0.155> 0.05.
Analisis Keterlambatan Laporan Pertanggungjawaban Realisasi APBDes (Nagari)
Authors: Rafsanjani Nanda , Cheisviyanny Charoline
Published: June 2021

This study aims to describe why the village goverment is late in submitting the village budget accountability report (APBDes) in West Pasaman Regency. This research is classified as a descriptive study. Sampling based on research objectives and data collection methods using interviews. This research was conducted in villages that were late in reporting the accountability for the realization of the (APBDes) in West Pasaman Regency. This study found that there are four obstacles that cause the village apparatus cannot make the report timely: quality of human resources, facilities & infrastructure, community participation, internal control. It suggested for further research to increase the sample and focus on comparing villages that are late and not late in reporting the budget realization accountability.
Pengaruh Ukuran Perusahaan, Good Corporate Governace (GCG), dan Kualitas Audit Terhadap Audit Delay
Authors: Saputra Muhammad Iqbal , Agustin Henri
Published: June 2021

Abstract: Penelitian ini bertujuan untuk mengetahui pengaruh dari kuran perusahaan, good corporate governance yang diukur dengan dewan komisaris, jumlah komite audit, rapat komite audit, serta kepemilikan manajerial dan kualitas audit terhadap audit delay. Penelitian ini dilakukan pada perusahaan sektor industry penghasil bahan baku yang terdaftar di bursa efek Indonesia tahun 2016- 2019. Data dalam penelitian diperoleh dari annual report masing- masing perusahaan. Populasi pada penelitian ini ialah industri bahan baku dengan menggunakan teknik sampel yaitu purposive sampling. Sampel pada penelitian ini berjumlah 52 perusahaan selama 4 tahun periode. Analisis data yang digunakan ialah analisiss regresi berganda. Hasil dari penelitian ini menjelaskan bahwa: Ukuran Perusahaan berpengaruh negative tidak signifikan, Dewan Komisaris berpengaruh negative dan tidak signifikan, Jumlah Komite Audit berpengaruh negative dan tidak signifikan, Rapat Komite Audit berpengaruh negative signifikan, Kepemilikan Manajerial berpengaruh negative dan signifikan, dan Kualitas Audit berpengaruh negative dan signifikan terhadap audit delay.
Pengaruh Tangibility, Pertumbuhan Perusahaan, Resiko Bisnis dan Profitabilitas terhadap Kebijakan Hutang
Authors: Sari Devi Permata , Setiawan Mia Angelina
Published: June 2021

The purpose of this study was to exame the effect of tangibility, growth, business risk and profitability to debt policy. This research includes causative research the population used in this study are our property and real estate companies listed on Indonesia stock exchange of period 2017-2019. The sampling technique used in this study was purposive sampling technique. There are 30 property and real estate companies that were used as research sample. The type of data used is secondary data obtained from the official website of the Indonesian stock exchange and the official website of each company. The analytical method used is quantititave methods. The result shower that tangibility and company growth did not have a significant effect but had a positive relationship to debt policy, and business risk does not have a significant effect on debt policy but has a negative relationship debt policy.
Riset Pelaporan Keuangan Pemerintahan Selama Satu Dekade di Indonesia : Sebuah Review Literature
Authors: Deviani Deviani
Published: June 2021

This paper aim to provides the overview of the state of research in the fields of governmental financial reporting in Indonesia over the period 2005-2015 and also explore  avenue for future research. To achieve the aim, this paper reviews prior research on governmental financial reporting in Indonesia encompassing the research papers published in nine university journals, Accounting National Symposium (SNA), theses and dissertation from selected universities. A total of 28 studies were identified.  Review based on the following three research question: 1) What topiks of interest to researchers, 2) what research methods are most often used, 3) what paradigm approach used by the researchers. By so doing the government's financial reporting research mapping may be obtained. The results of the analysis conducted in this paper reveals a paradigm approach undertaken in research. Moreover, the result show that, most  topik of interest is disclosure area,  archival and questionaire research method are still dominated.   Furthermore,   although there are variation related to topiks theories and research methods, a mainstream in governmental financial reporting research seems to exist. The institutional and social aspects of financial reporting are still relatively unexplored. This review suggests in order to conduct research with the diverse paradigm approaches. Each paradigm should complementary and cooperate not isolated. The literature review is limited to research papers published in Indonesian university, Indonesian postgraduates students research from overseas excluded. Finally recommended to conduct financial reporting research by discussing the institutional and social aspects. Keywords: Public Sektor Accounting; Governmental Financial Reporting; Paradigm Approach
The possibilities of art therapy as one of integrative methods in therapeutic pedagogy
Authors: Shmachilina-Tsybenko Svetlana V. , Ivanova Oksana Mikhailovna , Davletshina Gulnara Rafisovna , Khramova Ksenia Viacheslavovna , Chemerilova Irina Albertovna
Published: June 2021

Taking into account the integrative nature of therapeutic pedagogy, the question of using, choosing and systematizing its methods is still debatable. The methodological toolkit of the therapeutic pedagogy and its classification began to take shape in the twentieth century thanks to the integrative system of V.P. Kashchenko's methods, which includes a set of therapeutic, rehabilitation, psychoanalytical techniques. The results and scientific novelty of the research are that the social significance and expediency of attracting and using varieties of art therapeutic techniques in medical pedagogy for the purpose of harmonious development, recovery and rehabilitation of children were determined. The essence and therapeutic and pedagogical resources of the variety of art therapy methods aimed at integrating and reintegrating a child's personality, developing his or her emotional and moral potential, designing the expected changes in his or her own identity, and predicting humane behavioral patterns with respect to the surrounding authenticity were considered.
PENGARUH PENGETAHUAN KEUANGAN DAN PENGALAMAN KEUANGAN TERHADAP PERILAKU PERENCANAAN INVESTASI DENGAN KONTROL DIRI SEBAGAI VARIABEL MODERASI
Authors: Subaida Ida , Hakiki Fiqih Nur
Published: June 2021

Pendapatan masyarakat Desa Tokelan, Kecamatan Panji, Kabupaten Situbondo sebagai petani yang hanya diperoleh pada saat musim panen menuntut untuk dapat melakukan perilaku perencanaan investasi dengan baik. Beberapa hal yang dapat memengaruhi perilaku perencanaan investasi adalah pengetahuan keuangan dan pengalaman keuangan. Pengetahuan keuangan dapat digunakan untuk memecahkan masalah keuangan. Pengalaman keuangan adalah pengalaman seseorang yang dapat dijadikan proses belajar dalam pengelolaan keuangan sehingga dapat menghasilkan sebuah keputusan keuangan dengan baik. Tujuan penelitian ini untuk menganalisis pengaruh financial knowledge dan financial experience terhadap perilaku perencanaan investasi yang dimoderasi oleh self-control. Penelitian merupakan penelitian cross-sectional dengan menggunakan pendekatan kuantitatif. Penelitian dilakukan pada keluarga di Desa Tokelan, Kecamatan Panji, Kabupaten Situbondo, Jawa Timur. Teknik pengambilan contoh menggunakan purposive sampling. Contoh akhir yang terlibat dalam penelitian ini sebanyak 35 keluarga. Pengujian yang dilakukan berupa statistik deskriptif, outer model, dan inner model. Pengujian hipotesis baik pengaruh langsung maupun pengujian moderasi dilakukan dengan menggunakan Warp PLS. Hasil penelitian menunjukkan financial knowledge berpengaruh pada perilaku perencanaan investasi; financial experience berpengaruh terhadap perilaku perencanaan investasi; dan self-control bukan variabel moderasi hubungan antara financial knowledge dan financial experience terhadap perilaku perencanaan investasi.