bluuebunny/crossref_metadata_2025 huggingface dataset:
The Role of Mitochondria in Chronic Wound Healing (Mitotherapy): Signaling and Therapeutic Implications
Authors: Seyedeh Sara Azadeh , Hoda Keshmiri Neghab
Published: February 2025

Mitochondria are essential intracellular organelles that significantly influence various cellular processes, including metabolism, stress response, and cell fate. Their precise regulation is crucial for maintaining both organelle and cellular homeostasis. Wound healing is a complex, multifactorial process that relies on the coordinated actions of multiple cell types and numerous cellular mechanisms. Dysregulation in this process can lead to chronic wounds, which pose substantial challenges for healthcare systems and present limited treatment options due to their intricate pathogenesis. Recent research has increasingly focused on the role of mitochondria in wound healing, revealing their involvement in critical processes such as metabolism, apoptosis, and redox signaling. Mitochondrial dynamics play a vital role in wound healing by adapting to cellular demands and environmental cues. Moreover, mitophagy, the selective degradation of damaged mitochondria, is crucial for maintaining mitochondrial integrity and function during the healing process. Mitochondria are not only pivotal in energy production but also in calcium homeostasis and the generation of mitochondrial reactive oxygen species, which are essential for signaling during wound repair. As wound healing progresses through distinct yet overlapping stages mitochondria facilitate the energy demands of repair and contribute to cytoskeletal remodeling necessary for wound closure. Understanding the multifaceted roles of mitochondria in wound healing could lead to novel therapeutic approaches for chronic wounds. Future research should prioritize investigating mitochondrial dynamics and functions in human tissues to develop targeted strategies for enhancing wound healing outcomes.
AI AS A CREATIVE PARTNER: HOW ARTIFICIAL INTELLIGENCE IMPACTS STUDENT CREATIVITY AND INNOVATION: CASE STUDY OF STUDENTS FROM LATVIA, UKRAINE AND SPAIN
Authors: Verdenhofa Olga , Kinderis Remigijus , Berjozkina Galina
Published: February 2025

This study explores students' perceptions of Artificial Intelligence (AI) in the educational process, focusing specifically on creativity and confidence. As AI technology becomes increasingly integrated into higher education, understanding its impact on students' creative development and their confidence in using AI tools is crucial for shaping effective educational practices. To this end, a comprehensive questionnaire was designed and distributed to higher education students across Latvia, Ukraine, and Spain, resulting in a diverse sample of 89 respondents. The survey collected data on demographic information, general AI usage in education, and students' attitudes towards AI's impact on creativity. To analyse the data, the Kruskal-Wallis test was employed to examine country-based differences in AI usage frequency. The results showed no significant variance (p = 0.448). This finding led to the rejection of the hypothesis that students from EU countries use AI more frequently than those from non-EU countries. Descriptive data analysis revealed that 83% of students felt AI did not limit their creative expression, and 69% reported a positive impact on their ability to generate creative solutions. However, only 47% of students expressed confidence in using AI collaboratively, indicating mixed perceptions about its role in group creative tasks. These results suggest that while students generally view AI as supportive of their creativity, there is a need for increased efforts to enhance confidence in AI's collaborative and creative applications. In light of the escalating significance of AI in educational settings, this study is pivotal in elucidating the optimal integration of AI to nurture students' creative growth and fortify their confidence in the effective utilisation of AI tools. This research makes a significant contribution to the field by offering valuable insights into the evolving role of AI in higher education, emphasising the importance of balanced integration strategies for maximising its potential in the educational sphere.
INCREASING VALUE-BASED COMPANY POTENTIAL: THE GROUNDS OF A FULL-SCALE ASSESSMENT
Authors: Dyakons Romans , Karajevs Vsevolods , Kopitovs Rostislavs
Published: February 2025

The present study is a comprehensive evaluation of a business enterprise, with the objective of assisting its management in identifying and addressing the consequences of organisational difficulties, including the formation and distribution of the economic fund created as a result of the prevention of incurred losses. The subject of this assessment is the decision-making methodology, which serves as the basis for drawing conclusions about the states of the process and includes elements for training personnel involved in the implementation of the new version of the system. The objective of methodological foundations is to facilitate the timely identification of potential vulnerabilities that could lead to future losses in sustainability. From an organisational perspective, the conditions that facilitate the implementation of unproductive proposals are being circumvented. The object under discussion is a standardised, unique management tool developed for the purpose of assessing the operational states of an organisation. The objective of this study is to develop a procedure for identifying effective methods to enhance organisational performance, while preventing unauthorised disruption to the control system. The full-scale assessment is performed through three conceptual transitions. The first of these transitions is from the initial application points to the subsequent anomaly capability principles. Finally, the standard clauses are reached. The standard provides a detailed, step-by-step account of the organisation's status. A significant element of the investigation is the provision of decision-making based on objective ratios. In order to form objective conclusions regarding the state of the organisation, recommendations are made to recover the loss of value, taking into account the localisation of the places that lead to inefficiencies. The novelty of the study lies in the development of a comprehensive document containing instructions for experts on implementing measures aimed at improving performance by eliminating the shortcomings of the original version of the real control system. The existence of the standard allows for a well-founded conclusion to be drawn regarding the organisation's performance through a combination of cost indicators designed to meet conditionally specified standards and dimensionless indicators of process capability that belong to the category of objectively defined standards. This combination permits the unlocking of the organisation's growth potential in a novel environment through the synchronisation of performance standards and efficiency metrics. Consequently, the organisation is safeguarded from implementing ineffectual changes that could result in a reduction in efficiency.
Validation of Translation Universals Based on Comparable Corpus: Simplification and Explicitation
Authors: Bao Pengfei
Published: February 2025

This study aims to validate the phenomena of simplification and explicitation in translation universals using comparable corpus, providing support for translation theory and practice. By constructing a corpus encompassing multiple language pairs and text types, and employing methods such as frequency analysis and chi-square tests, the study compares translated texts with native texts. The findings reveal that translated texts tend to use more common vocabulary and simplify complex syntactic structures, as exemplified in translations of The Moon and Sixpence and The Million Pound Note. Explicitation is achieved through semantic supplementation and syntactic adjustments. This research offers insights for translation teaching and practice, contributing to the advancement of translation studies.
Uranium Species in Peat and Rock Sediments Near Sludge Storage Facility
Authors: Shvartseva Olga , Mashkova Daria
Published: February 2025

The study aims to investigate uranium species in the sediments of the natural-technogenic system within a sludge storage facility in Russia. The relevance of this work is underscored by the need to assess the geochemical mobility of radionuclides, a critical factor for predicting their migration and environmental impact. The objective of the research was to determine the uranium species in both peat and sedimentary rock samples of the sludge storage facility and the adjacent area. Laboratory analyses included XRD, XRF analysis using synchrotron radiation, and scanning electron microscopy to study the composition and properties of minerals. The uranium species were further identified using a modified Tessier sequential extraction method. The results revealed that uranium predominantly occurs in a stable silicate-bound form (up to 80%) in sedimentary rocks, indicating minimal geochemical mobility. In contrast, in peat deposits, uranium is primarily associated with manganese and iron oxides (30–60%) as well as organic matter (5–40%), with the most mobile forms constituting less than 5%. The decrease in uranium concentration with distance from the facility was attributed to sorption onto organic matter and co-precipitation with mineral compounds, manganese and iron oxides, which serve as effective natural sorbents. The findings highlight the critical role of organic matter and metal oxides in limiting uranium migration, thus identifying them as key components in the formation of natural barriers for radionuclides. These results are crucial for assessing environmental risks associated with radioactive waste management and for developing strategies to minimize the ecological impact of sludge storages.
Bio-efficacy and Radical scavenging activity of Terminalia paniculata
Authors: Akarsh Subhakar  , Brundha Kumar  , Nandish Gurubasajar  , Dhanyakumari Yomakesh  , Thippeswamy Basaiah
Published: February 2025

The aim of this study is to qualitatively screen the phytochemicals, to assess antimicrobial and radical scavenging activity and to analyse the fingerprints of bioactive compounds by GCMS (Gas Chromatography and Mass Spectroscopy) in methanolic extract of Terminalia paniculata. Secondary metabolites including phenols, tannins, saponins and glycosides were present. The antimicrobial potential of methanolic extract of Terminalia paniculata by agar well diffusion assay showed maximum activity. The MIC (Minimum inhibitory concentration) of Terminalia paniculata by 96 well plate method ranged from 1.255×103μg/mL to 5×103μg/mL. The extract was screened for anti-oxidant activities by free radical scavenging activity DPPH assay (IC50value=3.499μg/mL), ABTS assay T. paniculata (IC50value=3.406μg/mL). In Ferric reducing antioxidant power (FRAP) assay Terminalia paniculata exhibited higher reducing ability. The total antioxidant capacity of the fractions was determined by phosphomolybdate method using ascorbic acid as a standard. Total phenolic contents in the extracts were determined spectrophotometrically according to Folin-Ciocalteu method. Gallic acid was used to set up the standard curve. Extract Terminalia paniculata demonstrated the highest phenolic content of 88.043 mg GAE/g and the GC-MS analysis was performed to evaluate the chemical constituents in the plant methanolic extract of Terminalia paniculata. With regard to the results the methanolic extract of Terminalia paniculata leaves could be an important source for the discovery of new plant-based drugs. Further research is needed for the identification and purification of chemical compounds and proving the efficacy of medicinal plants used by local people.
Study of cost variation analysis for oral anti-diabetic drugs dispensed in pharmacy
Authors: SUVASHINI CHELLADURAI  , MONIKA ARUMUGAM  , ARUNKUMAR JEYARAJ  , KANMANI SWATHI SEKAR  , PRAKASH RAJ VELMURUGAN  , VIJAYA KUMAR KARUMBAYIRAM  , DINAKAR ANTONY SAMY DHIVYANATHAN
Published: February 2025

The management of diabetes mellitus requires long-term pharmacological interventions, making the cost of anti-diabetic drugs a critical factor influencing treatment adherence and patient outcomes. In India, particularly in regions like Trichy, Tamil Nadu, significant cost variations in oral anti-diabetic drugs are observed across brands and formulations. In this study aims to analyze the price disparities and their potential implications on healthcare affordability and accessibility. In addition, we evaluate the cost variation among commonly prescribed oral anti-diabetic drugs, including Metformin, Glimepiride, Vegliote, Vildagliptin, and Gliclazide, dispensed in pharmacies in Trichy, Tamil Nadu. A cross-sectional observational study was conducted by collecting retail prices of different brands of oral anti-diabetic drugs from pharmacies in Trichy. The percentage cost variation was calculated to determine the extent of price differences among brands of the same generic formulation. The analysis revealed significant cost variations, with Glimepiride (1 mg) showing the highest disparity (1366%), followed by Metformin (500 mg) at 809% and Vegliote (0.3 mg) at 571%. Vildagliptin (50 mg) and Gliclazide (80 mg) exhibited cost variations of 264.6% and 334.78%, respectively. These discrepancies highlight the coexistence of highly affordable generics alongside premium-priced branded alternatives. The findings emphasize the critical role of policymakers, prescribers, and pharmacists in ensuring equitable access to essential medications for diabetes management in resource-limited settings.
A case report on montelukast and fexofenadine induced depression and nightmares
Authors: CHRISTEENA MARY VIJI  , THOMAS JACOB ABRAHAM  , HARIKRISHNAN S
Published: February 2025

Depression and nightmares are caused by Montelukast. Montelukast is a selective leukotriene receptor antagonist (LRTA) and US-FDA issued a black box warning in 2020. In this case report, a 14 year old female was prescribed a combination of Tab. Montelukast and Tab. Fexofenadine for the treatment of bronchial asthma exacerbations. After this, she started experiencing multiple episodes of depression and nightmares. The patient was asked to avoid Montelukast after which the patient's condition improved and she was started on MDI Formoterol fumarate and Budesonide powder for inhalation and Tab. Desloratadine for further management. After stopping the drug, her condition improved. This case report underlines the importance of monitoring for rare but serious side effects of leukotriene receptor antagonist and highlights the need for further research into their mechanisms and risk factors.
Clinical validation of safety and effectiveness of De-Stress and Perform Tablet
Authors: Sachin Baburao Mulik  , Kriti Soni  , Gayatri Pramod Ganu
Published: February 2025

Introduction: Numerous physical and mental health issues have been linked to stress, making it a major global health concern. Natural alternatives have the ability to lessen stress and enhance brain function. This study aims to establish clinical proof of De-Stress & Perform Tablet’s efficacy and safety.

Materials and Methods: An open-label, non-randomized study was conducted on thirty healthy male subjects. Each subject received one bottle containing 30 De-Stress & Perform tablets for 30 days. The research objectives were to evaluate changes in CBC (Complete Blood Count), LFT (Liver Function Test), and RFT (Renal Function Test) parameters, sexual desire using the Sexual Desire Inventory (SDI) score, Perceived Stress Scale (PSS) score, and self-reported stamina on a 4-point Likert scale were evaluated at screening and day 30.

Results: After 30 days of treatment, white blood cell (WBC) count, creatinine, and uric acid levels decreased, while Mean Corpuscular Hemoglobin Concentration (MCHC) and urea levels increased; these changes were statistically significant but clinically insignificant. Other hematological and liver function parameters remained within normal ranges, with no statistically or clinically significant changes. Vital signs were stable, perceived stress decreased by 61.35% (p < 0.001), self-reported stamina improved, and sexual desire increased by 62.34% (p < 0.001). All participants demonstrated excellent tolerability, and no adverse events were attributed to the investigational product.

Conclusion: The De-Stress & Perform Tablet was well-tolerated and safe in healthy males, with no clinically significant adverse effects. It also demonstrated efficacy in reducing stress, enhancing stamina, and increasing sexual desire.
Verification of analytical performance of Complement C3 on the Abbott Alinity ci®: Experience of the central laboratory of Mohammed VI University Hospital of Oujda
Authors: Fatima-Zahra Joudar  , Dounia El Moujtahide  , El Houcine Sebbar  , Mohammed Choukri
Published: February 2025

The verification of analytical methods is a requirement outlined by the International Organization for Standardization (ISO). This process involves evaluating the performance of an analytical method according to a well-defined protocol and subsequently comparing it with pre-established analytical objectives.

In our study, we conducted an evaluation of the analytical performance of Complement C3 using the Abbott kit on the Alinity CI analyzer in the biochemistry laboratory of Mohammed VI University Hospital in Oujda. The methodology employed adheres to the recommendations of the French accreditation committee (COFRAC) accreditation technical guide SH GTA 04, focusing on the assessment of reproducibility and repeatability.The results obtained demonstrate good repeatability, with CV1 = 1.04%, CV2 = 1.13%, and CV3 = 0.97% for levels 1, 2, and 3, respectively. Intra-laboratory reproducibility was also satisfactory for levels 1, 2, and 3, with CV1 = 4.8%, CV2 = 3.13%, and CV3 = 2.9%. Confirming the performance of this method is essential, given the qualitative and quantitative importance of Complement C3 measurement in our daily practice. It's important to note that the accuracy and reliability of examination results are influenced not only by laboratory personnel, equipment, and environmental conditions, but also by the methods utilized and their eventual validation or verification.
Optimasi Formula Gel Antibakteri Ekstrak Etanol 96% Umbi Bawang Dayak Dengan Metode Simplex Lattice Design
Authors: Jamaludin Wahyudin Bin , Lorenza Yurekhe Utamana , Chandra Muhammad Andi , Pambudi Didik Rio , - Fitriyanti -
Published: February 2025

Umbi bawang Dayak (E. americana Merr.) dengan pelarut etanol 96% berpotensi untuk  sebagai alternatif masalah penyakit kulit seperti jerawat, pada pengujian aktivitas antibakteri P. acnes menunjukkan diameter dengan nilai 15,91 mm yang tergolong kategori kuat sehingga dapat dikembangkan kedalam sediaan topikal seperti gel antijerawat. Adapun penelitian ini bertujuan untuk mengetahui karakteristik fisik sediaan gel berdasarkan organoleptis, homogenitas, pH, daya sebar, daya lekat, dan viskositas serta untuk mengetahui nilai konsentrasi Karbopol 940 dan Trietanolamin yang paling optimum dengan metode SLD. Secara organoleptis berwarna kuning coklat muda, berbau khas, semi solid, homogen, pH direntang antara 5,466-8,366, daya sebar antara 17,167 g.cm/s-25,229 g.cm/s, daya lekat sebesar 0,430-0,836 detik dan viskositas antara 3.200-19.340 mPa.s. Analisis ANOVA menunjukkan nilai sig yang signifikan pada masing-masing respon yang didapatkan (p-value<0,05) sehingga terdapat adanya perbedaan antara hasil variasi Karbopol 940 dan Trietanolamin terhadap karakteristik fisik sediaan gel. Berdasarkan hal tersebut didapatkan formula optimum yang berada pada level konsentrasi Karbopol 940 sebesar 0,982% dan Trietanolamin sebesar 0,318%. Hasil uji stabilitas formula optimum sebelum dan sesudah tidak terdapat perbedaan terhadap pH, daya lekat, dan viskositas, tetapi berbeda terhadap hasil daya sebar.
Gambaran Pengelolaan Emergency Trolley di Rumah Sakit Umum Daerah Pringsewu, Lampung
Authors: Cahyani Regita , Rooswita Putri Amelia , Zazuli Zulfan
Published: February 2025

Emergency trolley merupakan tempat menyimpan sediaan emergensi yang hanya dapat digunakan ketika keadaan gawat darurat sehingga diperlukannya tata laksana berupa standar prosedur operasional serta kebijakan untuk menjamin pengelolaannya tepat. Tujuan penelitian ini untuk mengetahui gambaran serta kesesuaian pengelolaan emergency trolley di RSUD Pringsewu berdasarkan peraturan pemerintah serta standar prosedur operasional yang berlaku. Penelitian ini menggunakan metode kombinasi (mixed method) melalui pendekatan concurrent triangulation strategy. Data dikumpulkan melalui observasi dan wawancara. Teknik pengambilan sampel menggunakan metode purposive sampling. Populasi yang digunakan yakni seluruh ruangan yang menjadi tempat diletakkannya emergency trolley serta sumber daya manusia yang terlibat, sedangkan sampel merupakan populasi yang memenuhi kriteria inklusi dan eksklusi. Analisis data dilakukan dengan menggunakan hasil wawancara yang dideskripsikan dalam paragraf serta dengan menghitung persentase hasil observasi yang disajikan dalam diagram batang. Penelitian untuk mengukur kesesuaian pengelolaan emergency trolley di RSUD Pringsewu melalui 3 tahap yaitu tahap penyimpanan, tahap penggunaan & penggantian serta tahap pencatatan & pelaporan dengan persentase kesesuaian masing-masing tahap terdiri dari aspek penyimpanan & kondisi emergency trolley (83,97%), aspek sarana prasarana (82,41%), aspek penggunaan (100%), aspek penggantian (97,22%) serta pencatatan & pelaporan (91,67%). Berdasarkan hal tersebut, tingkat kesesuaian pengelolaan emergency trolley di RSUD Pringsewu tergolong tinggi.
Evaluating Knowledge and Attitudes Toward Antibiotic Use Among Pharmacy Students at Three Universities in Bali
Authors: Widowati I Gusti Ayu Rai , Sukmayanti Ni Putu Rizky , Laksmini Putu Ayu
Published: February 2025

Antimicrobial resistance poses a significant threat to global health, making the understanding of antibiotic use among healthcare students critical. This study aimed to assess the knowledge, attitudes, and practices regarding antibiotic use among pharmacy students in Bali. A quantitative descriptive approach with a cross-sectional design was employed, involving 105 pharmacy students. Data were collected through a questionnaire distributed via Google Forms and analyzed using SPSS version 15.0. The findings indicated that most of the respondents were aged 19-24 years (96.2%), predominantly female (85.7%), and enrolled in undergraduate programs (77.1%). A substantial proportion (84.8%) obtained antibiotics with a doctor's prescription, while health workers served as the primary source of information for self-treatment (74.3%). Amoxicillin emerged as the most commonly used antibiotic (71.4%), with fever being the most reported complaint (55.2%). The questionnaire results revealed high levels of knowledge (41.9%), a positive attitude towards antibiotic use (94.3%), and good practice (99.0%) among pharmacy students. Statistical analysis showed a significant relationship between knowledge and attitudes toward antibiotic use practices, with r = 0.306 (p = 0.001). Additionally, the correlation between attitudes and practices was stronger, with r = 0.385 (p < 0.000). The study concludes that pharmacy students in Bali exhibit a high level of knowledge and a positive attitude toward antibiotic use, which correlates significantly with their practices. However, the study underscores the need for continuous education on responsible antibiotic use to combat antimicrobial resistance effectively.
Cover Vol. 20 No. 01 Juli 2023
Authors: (Pharmaceutical Journal Of Indonesia) PHARMACY: Jurnal Farmasi Indonesia
Published: February 2025

Cover Vol. 20 No. 01 Juli 2023
Implementasi Sistem Pengelolaan Vaksin BCG di UPT Balai Pengelolaan Farmasi dan Alat Kesehatan “X”
Authors: Atmadani Rizka Novia , Tsaniya Syafira Verenaneedha , Hidayati Ika Ratna
Published: February 2025

Vaksin BCG, Pengelolaan Vaksin, Imunisasi, CDOB
A Review: Photodynamic Therapy on Wound Healing
Authors: Hasnita Hasnita , Hariyanti Hariyanti , Djalil Asmiyenti Djaliasrin
Published: February 2025

Background: Wound infection poses a significant challenge in wound healing, so overcoming microbial infections and accelerating wounds can be done using PDT (Photodynamic Therapy).  PDT is a non-invasive therapeutic method, light-based therapeutic method that can treat several pathological conditions such as wound healing, antimicrobial, antibiotic resistance bacteria, cancer, and skin repair. Objective: The review article aims to evaluate the effectiveness of PDT in accelerating wound healing. Methods: All articles in this review were taken from the Pubmed and Google Scholar internet databases from 2019 to 2024. Results: Twelve photosensitizers were explored for wound healing using PDT. Some were used in singular form, while others were used in combination. PDT promotes wound healing by killing bacterial cells and stimulating fibroblast proliferation, producing collagen and elastin. The mechanism for faster wound healing was detected by increasing the epithelialization process, decreasing angiogenesis, reducing the number of fibroblast cells, and raising collagen density. Conclusion: Based on research, PDT uses a specific photosensitizer that is activated by light to produce Reactive Oxygen Species (ROS) so that in wound healing, PDT stimulates the wound healing process by improving the quality of tissue formed, fast wound closure, reducing the risk of complications, increasing blood circulation, reduces inflammation and promotes the proliferation of cells involved in tissue regeneration.
Optimasi Formula Micellar water Antipolutan Mengandung Ekstrak Bunga Rosella Merah (Hibiscus sabdariffa L. var. roselindo1)
Authors: Fitri Hidayah Anisa , Maulani Fajrina , Astuti Ika Yuni
Published: February 2025

Paparan polusi udara secara terus menerus menyebabkan berbagai macam permasalahan pada kulit wajah. Antosianin dalam ekstrak bunga rosella merah diketahui memiliki aktifitas sebagai antipolutan sehingga berpotensi untuk dikembangkan menjadi produk micellar water. Micellar water yang mengandung surfaktan dan antosianin dalam ekstrak bunga rosella diharapkan dapat meningkatkan efektifitas dalam pembersihan. Namun demikian perlu dilakukan pertimbangan dalam pemilihan dan penentuan konsentrasi surfaktan yang digunakan karena dapat mempengaruhi parameter fisik krusial akhir sediaan seperti pH; yang dapat mempengaruhi stabilitas sifat fisika kimia senyawa antosianin, serta viskositas dan kejernihan sediaan. PEG-6 caprylic/capryic glycerides (PEG-6 caprylic), dan disodium cocoamphodiacetate (DCC) merupakan dua surfaktan yang dapat digunakan dan dioptimasi agar menghasilkan formula optimum micellar water yang memenuhi syarat dan diharapkan dapat mempertahankan stabilitas antosianin di dalamnya. Penelitian ini bertujuan untuk melakukan optimasi formula micellar water ekstrak bunga rosella dengan menggunakan kedua surfaktan tersebut. Rancangan formula optimum dibuat dengan bantuan software design expert model SLD (Simple Lattice Design). Data diolah dan dianalisis secara statistik menggunakan one-way ANOVA serta T-Test. Berdasarkan pada hasil pengujian yang telah dilakukan didapatkan formula optimum micellar  water dengan PEG-6 caprylic dan DCC sebesar 6,972 % dan  4,028 % yang memiliki nilai desirabilitas 0,875. Formula optimum yang dibuat memenuhi seluruh ketentuan parameter pH, viskositas dan kejernihan dan telah diverifikasi tidak berbeda signifikan terhadap hasil prediksi formula yang sebelumnya telah dirancang.
Core Tax System Menurut Persepsi Konsultan dan Usulan Implementasi untuk Pemerintah
Authors: Tofan Ali
Published: February 2025

ABSTRACTThe purpose of this article is to find out the Tax Specialist’s perspective concerning core tax system and contribute ideas to government regarding core tax system before it is applied. This is a qualitative research, data’s references collected from primary data obtained from online interviews through Zoom Meetings. The results of this research indicates that based on the interview with three Tax Specialists, they still do not understand in detail about core tax system, and Tax Specialist provide ideas to the government as follows: 1. The implementation of core tax system is to increase obedience of taxpayer liabilities and assist taxpayers in managing their tax rights. 2. Server capacity enhancement are required in order to facilitates taxpayers in fulfilling their tax liability. 3. Recruit best person whose mastering technology, experienced, and open up the opportunities for workers from any major and educational background. 5. Improvement in hardware quality are required. 6. The system is able to record all tax transactions, facilitate taxpayer’s rights and liability.AbstrakPenelitian ini bertujuan untuk mengetahui persepsi konsultan pajak mengenai core tax system dan memberikan masukan kepada Pemerintah dari konsultan pajak berkaitan core tax system sebelum diterapkan. Penelitian ini merupakan kualitatif yang sumber datanya berasal data primer yang diperoleh dari wawancara secara daring melalui Zoom Meeting. Hasil dari Penelitian yaitu pertama : Dari hasil wawancara kepada ketiga konsultan pajak, mereka masih belum mengetahui secara rinci mengenai core tax system,  kedua :  Konsultan pajak memberikan masukan kepada pemerintah yang dirangkum peneliti menjadi 6 yaitu : 1.Hadirnya Core tax system bukan hanya untuk meningkatkan kepatuhan wajib pajak dalam menjalankan kewajiban perpajakan namun juga membantu wajib pajak dalam administrasi hak perpajakannya 2.Kapasitas server yang dimiliki untuk dapat ditingkatkan lagi agar wajib pajak lebih mudah melaksanakan/memenuhi kewajiban perpajakannya 3.Merekrut SDM yang menguasai TI atau yang sudah berpengalaman dan tidak hanya terbatas pada lulusan tertentu sepert lulusan ekonomi saja tetapi dari disiplin ilmu siap dan bisa mengoperasikan system yang ada 4.Memberikan pelatihan kepada SDM yang ada agar lebih menguasai teknologi yang akan diterapkan. 5.Perangkat keras/hardwarenya perlu ditingkatkan lagi. 6.Dapat merekam semua transaksi pajak dan memudahkan hak serta kewajiban wajib pajak
UMKM Dalam Perspektif Keuangan dan Manajemen
Authors: Aidah Risa Nur , Pinandhito Gading S. , Ayu Lorenzia Ida , Ramadhan Lodis , Tiara Andra
Published: February 2025

Artikel ini bertujuan untuk menganalisis UMKM batik Banyumas dalam perspektif keuangan dan manajemen untuk mendapat gambaran yang komprehensif dari problematika yang dilihat dari aspek keuangan dan manajemen. Metode penelitian yang digunakan adalah deskriptif kualitatif untuk mendapatkan hasil yang memadai terkait penerapan aspek manajemen dan keuangan dalam pelaku usaha yang tergabung dalam KUB tersebut. Adapun metode pengambilan data menggunakan metode survey terhadap anggota yang terdata dalam Kelompok Usaha Bersama Batik Pringmas. Hasil penelitian menunjukan bahwa rata-rata pelaku usaha belum menerapkan manajemen dan keuangan dengan baik, permasalahan tersebut disebabkan karena kurangnya SDM yang memadai dan berbagai permasalahan lainya.
Pengaruh Celebrity Endorser dan Electronic Word Of Mouth Terhadap Minat Beli dengan Brand Image Sebagai Variabel Mediasi Pada Produk Skincare Scarlett Whitening di Kota Surabaya
Authors: Tamonsang Matheous , Putri Yunita Dwi Arisma
Published: February 2025

Pada perkembangan era revolusi industri 4.0 saat ini banyak sekali pesaing sejenis yang bermunculan sehingga membuat perusahaan mau tidak mau harus memikirkan strategi pemasaran yang efisien dan efektif pada produknya sehingga dapat menaikkan tingkat penjualan. Salah satu perencanaan pemasaran yang dapat menimbulkan minat beli adalah celebrity endorser dan EWOM. Maksud dari dilakukannya penelitian ini yakni untuk mengetahui seberapa besar pengaruh variabel celebrity endorser dan EWOM terhadap minat beli dengan brand image sebagai variabel mediasi pada produk skincare Scarlett Whitening di Kota Surabaya. Penelitian ini berjenis explanatory researchdengan subjek penelitian yakni seluruh konsumen yang mengetahui produk skincare Scarlett Whitening di Surabaya, namun hanya melibatkan 105 tanggapan responden yang dikumpulkan menggunakan metode pengumpulan data yakni menyebarkan kuesioner sebanyak 120 namun terdapat 15 tanggapan yang tidak memenuhi kriteria yang telah diberikan. Path analysis (analisis jalur) ialah salah satu teknik menganalisis data yang dipakai untuk penelitian ini dan digunakan SPSS versi 20 sebagai bantuan untuk mengolah data. Kesimpulan yang didapat dari hasil penelitian yakni celebrity endorser dan brand imagememiliki pengaruh positif dan signifikan terhadap minat beli, EWOM tidak memiliki pengaruh yang signifikan terhadap minat beli namun memiliki kontribusi relatif kecil, celebrity endorser dan EWOM memiliki pengaruh positif dan signifikan terhadap brand image , serta variabel brand image dapat digunakan sebagai variabel mediasi yang menjelaskan pengaruh selebriti endorser dan EWOM terhadap minat beli.
Evaluating Capital Market Education to Enhance Investment Interest and Financial Inclusion: A Mixed Methods Aproach
Authors: Ramdani Muhammad , Pratiwi Septiana Eka , Hairullah Muhammad Tezar , Cahaya Tita Putri , Nurfadliyah Nurfadliyah
Published: February 2025

The year 2020 witnessed a resurgence of domestic retail investors in the Indonesian Capital Market, fueled by the COVID-19 pandemic. The national trend in stock investor growth shows a significant increase, whereas at Investment Gallery at the University of Technology Sumbawa, there has been a declining trend in percentage terms. The prevalence of fraudulent investment schemes, such as the Financial FEC, claiming 80,000 victims, underscores the pivotal role of the Investment Gallery at the University of Technology Sumbawa in the Sumbawa Regency The research aims to: 1) Identify the characteristics of the Investment Gallery of the University of Technology Sumbawa education participants, capital market education, investment knowledge, investment interest, and financial inclusion. 2) Analyze the impact of capital market education and investment knowledge, mediated by investment interest, on the financial inclusion of the Investment Gallery of the University of Technology Sumbawa education participants. 3) Explore the strategies and methods used in education by Investment Gallery of the University of Technology Sumbawa. This research utilizes a mixed-method approach, with primary data collected through questionnaires from 100 respondents and in-depth interviews with 6 selected respondents and Investment Gallery at the University of Technology Sumbawa stakeholders, along with secondary data from Investment Gallery at the University of Technology Sumbawa and other sources. The research findings indicate that the levels of capital market education, investment knowledge, investment interest, and financial inclusion are at a moderate level. The results of the Structural Equation Modeling (SEM) indicate that capital market education and investment knowledge do not have a direct or indirect influence on financial inclusion through investment interest. Furthermore, the efforts in capital market education by Investment Gallery at the University of Technology Sumbawa are not yet optimal, the use of social media for education is underutilized, and collaboration with government and campus and non-campus organizations has not been established.
Bank Digital: Perilaku Dan Risiko Finansial
Authors: Hariwibowo Ignatius Novianto , Setiawan Wimpie Yustino
Published: February 2025

Indonesia is one of the countries experiencing rapid digital bank growth. Along with the rapid growth of banks, the risks and problems related to digital banks are also increasing, one of which is consumer behaviour towards risk. Therefore, this study aims to identify the dominant factors that may influence the use of digital bank product services at the level of risk that is understood by the public. This study uses a questionnaire with open questions which will be analysed using a text analysis approach or topic analysis based on the respondents' answers. The social network analysis (SNA) method was chosen to get an overview of the cognitive structure of the respondents related to digital banks. The results of this study indicate that, although respondents are aware that high deposit rates that are not guaranteed by the Deposit Insurance Corporation (LPS) are riskier, respondents still have an interest in using digital bank deposit products. However, the results of the SNA analysis show that the dominant factor that attracts the use of digital bank deposit products is the practical value and convenience offered by digital banks. The results of this study indicate that digital bank acceptance is driven more by digital lifestyle behaviour than economic factors, such as high deposit interest rates offered by digital banks. ABSTRAKIndonesia merupakan salah satu negara yang mengalami pertumbuhan bank digital yang pesat. Seiring dengan pertumbuhan bank pesat, risiko dan permasalahan yang ada pada bank digital juga menjadi meningkat, dimana salah satu penyebabnya adalah perilaku konsumen terhadap risiko. Oleh karena itu, penelitian ini bertujuan untuk mengidentifikasi faktor dominan yang dapat memengaruhi penggunaan layanan produk bank digital pada tingkat risiko yang dipahami masyarakat. Penelitian ini menggunakan kuesioner dengan pertanyaan terbuka yang akan dianalisa dengan pendekatan analisa teks atau analisa topik berdasarkan jawaban responden. Metode social network analysis (SNA) dipilih untuk mendapatkan gambaran dari struktur kognitif responden terkait dengan bank digital. Hasil penelitian ini menunjukkan bahwa, walaupun responden menyadari bunga simpanan tinggi yang tidak dijamin Lembaga Penjamin Simpanan (LPS) lebih berisiko, responden tetap memiliki ketertarikan untuk menggunakan produk simpanan bank digital. Namun demikian, hasil analisa SNA menunjukkan bahwa faktor dominan yang menarik untuk penggunaan produk simpanan bank digital adalah nilai praktis dan kemudahan yang ditawarkan oleh bank digital. Hasil penelitian ini mengindikasikan bahwa penerimaan bank digital lebih didorong oleh perilaku gaya hidup digital dari pada faktor ekonomi, seperti tawaran bunga simpanan tinggi yang diberikan bank digital.
The Influence Of Tax Rates, Tax Understanding, And Tax Sanctions On Taxpayers Compliance With Small And Medium Enterprises (MSME)
Authors: Islamey Avisa Kinantan Nahdah , Muslimin Muslimin
Published: February 2025

Taxation is one of the main focuses of the government to increase state revenue. Tax is a form of mandatory contribution to the state owed by individuals or entities that are compelling based on the law. The results of these revenues are used to realise development and state spending. Therefore, paying taxes is an obligation for every taxpayer to participate in national development. One of the tax sectors that contributes to state revenue is the Micro, Small and Medium Enterprises (MSME) sector. Therefore, MSME taxpayer compliance must continue to be improved. The purpose of this study was to examine the effect of tax rates, tax understanding, and tax sanctions on MSME taxpayer compliance. This research uses quantitative research. The data used is primary data with multiple linear regression analysis techniques and processed using SPSS software. The data was obtained by distributing questionnaires directly to each respondent. The sampling technique used purposive sampling. The sample criteria for this study are MSMEs that have an NPWP as many as 44 MSME. The results of this study indicate that tax understanding and tax sanctions have a positive and significant effect on MSME taxpayer compliance, while tax rates have a negative and insignificant effect on MSME taxpayer compliance
Influence of Intellectual Capital, Governance and CSR Disclosure on Real Estate Companies Share Returns Listed on Bei
Authors: Ristanti Annisa Dyah , Dian Indira Kusuma Poppy , Rafinda Ascaryan
Published: February 2025

This research analyzes the influence of intellectual capital, good corporate governance, and corporate social responsibility disclosure on stock returns in property and real estate companies listed on the Indonesia Stock Exchange for 2018-2021. The population in this research are companies in the property and real estate sector listed on the IDX for the 2018-2021 period. The sample selection in this study used a purposive sampling method, and 34 companies could be used as samples over a four-year research period. The research results using multiple linear regression analysis processed with SPSS software show that (1) intellectual capital does not affect increasing stock returns. (2) good corporate governance affects increasing stock returns. (3) corporate social responsibility disclosure does not affect increasing stock returns.
Determinants of Ayo SRC Application Success in Supporting MSMEs Go Digital
Authors: Hanifah Riskah , Restianto Yanuar
Published: February 2025

ABSTRACT This survey was conducted on SRC shop owners who use the AYO SRC Application in the Banyumas Regency. This research is entitled: "Determinants of the Success of the AYO SRC Application in Supporting MSMEs Go Digital". The purpose of this study was to determine the effect of system quality, service quality, user intensity, and user satisfaction on system success that provides efforts in supporting Go Digital MSMEs. The population in this study was 1176 SRC stores in Banyumas Regency. The number of respondents taken in this study amounted to 115 respondents. The sampling method used purposive sampling method. Based on the results of research and data analysis using SEM (Structural Equation Modeling) show that: (1) The better the quality of the system, the higher the intensity of system users, (2) The better the quality of the system, the higher the user satisfaction, (3) The high and low quality of service has no effect on user intensity, (4) The better the quality of service, the higher the system user satisfaction, (5) The higher the user satisfaction, the higher the intensity of system use, (6) The higher the user intensity, the greater the system success, (7) User satisfaction has a significant positive effect on system success, (8) The higher the system success, the higher the efforts in supporting MSMEs Go Digital. This study implies that in increasing the intensity of AYO SRC Application users, the Company should continue to develop good service, responsiveness, assurance, and empathy for complaints or problems felt by SRC Stores, and is expected to continue to provide programs that are beneficial to SRC Stores, so that SRC Stores will continue to use and use the AYO SRC Application more often. Further research is recommended to expand the research area nationally so that the number of samples is greater and add variables that are not yet in this study.
Determinan Kepatuhan Wajib Pajak Bumi dan Bangunan di Kabupaten Banyuasin
Authors: Ulinnuha Taqiyyah , Sari Yuliana , Satriawan Indra
Published: February 2025

Pajak Bumi dan Bangunan (PBB) merupakan kewajiban fiskal yang dikenakan atas kepemilikan tanah dan bangunan. Setiap tahun, pajak ini harus dibayar oleh wajib pajak, baik individu maupun badan hukum, sesuai dengan ketentuan yang telah ditetapkan oleh pemerintah. Tujuan dari penelitian ini adalah untuk mengkaji pengaruh pengetahuan perpajakan, kesadaran wajib pajak, dan penerapan sanksi pajak terhadap tingkat kepatuhan wajib pajak bumi dan bangunan di Kabupaten Banyuasin. Populasi dalam penelitian ini mencakup seluruh wajib pajak bumi dan bangunan di Kabupaten Banyuasin, yang berjumlah 366.366 orang. Sampel penelitian terdiri dari 100 wajib pajak yang dipilih dengan menggunakan rumus Slovin dan teknik purposive sampling. Pengumpulan data primer dilakukan melalui penyebaran kuesioner yang menggunakan skala interval, dan data yang terkumpul kemudian dianalisis dengan program SPSS versi 29 menggunakan metode regresi linier berganda. Hasil penelitian mengungkapkan bahwa kesadaran wajib pajak dan penerapan sanksi pajak memiliki dampak positif dan signifikan terhadap kepatuhan wajib pajak bumi dan bangunan di Kabupaten Banyuasin, sementara pengetahuan perpajakan tidak menunjukkan pengaruh signifikan terhadap kepatuhan pajak di daerah tersebut.
Analisis Pengaruh Eco-Innovation Terhadap Sustainability Performance Dengan Innovative Performance Sebagai Variabel Mediasi
Authors: Muchlisin Muchlisin
Published: February 2025

Sustainable business is an important issue facing Micro, Small and Medium Enterprises (MSMEs). This research aims to examine eco-innovation which influences sustainability performance by triggering innovative performance capabilities as resource-based mediation. This research was conducted in Cilacap Regency, Central Java, Indonesia with a population of 106 MSME respondents who produce goods in the craft industry sector. The results show that eco-organization has no effect on innovative performance. However, the role of eco-process and eco-product has a very significant influence on innovative performance. while innovative performance has a positive influence with high significance on sustainability performance. This shows that the application of various innovations, both product and process innovation, has an important role in maintaining MSME businesses in the long term.
Analisis Faktor yang Berdampak pada Proftabilitas (Studi Kasus Pada Perusahaan Food & Beverage yang Terdaftar di Bursa Efek Indonesia)
Authors: Wulandari Nona Novia , Istanti Sri Layla Wahyu
Published: February 2025

The goal of this research was to look at the impact of firm size, age, and leverage on the profitability of manufacturing companies joined on the IDX in the food and beverage subsectors period 2020 and 2022. Profitability was the dependent variable in this study, while the independent factors were company size, age, and leverage. From 2020 to 2022, the population consisted of 30 manufacturing enterprises in the Indonesian Stock Exchange's food and beverage subsector (source: www.idx.com). Research data was collected using a specified technique. The sample was chosen using the purposive sampling method. The study sample comprised 23 firms and 69 observations. The data was analyzed using several linear analytic methodologies. According to the hypothesis testing results, firm size had an insignificant negative effect on profitability, but company age had an insignificant positive impact. And leverage had a considerable positive impact on profitability.
Alexander Leonidovich Myasnikov (on the 125th anniversary of his birth)
Authors: Bokarev I. N.
Published: February 2025

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