bluuebunny/crossref_metadata_2025 huggingface dataset:
Efficacy of Neem and Papaya Leaf Powders on the Cowpea Bruchid Callosobruchus maculatus (Coleoptera: Chrysomelidae)
Authors: Nyamador Wolali S. , Mondedji Abla D. , Samié Essoham , Glitho Isabelle A.
Published: October 2022

Callosobruchus maculatus Fab (Coleoptera: Chrysomelidae) is a pest that causes enormous damage to cowpea stocks. To limit this damage, farmers resort to synthetic insecticides despite their consequences on the environment and human health. The objective of this study was to evaluate the efficacy of neem and papaya leaf powders as an alternative to control C. maculatus pests of Vigna unguiculata Walp. stocks (Fabaceae). Five hundred grams (500 g) of cowpea seeds contained in one-litre glass jars were infested with 10 pairs of C. maculatus aged 24 hours. Each of the powders was used to treat the seeds at 20, 40, 60 g/kg cowpea in each jar respectively. For each dose of each biopesticide used, four batches (Batch 1, Batch 2, Batch 3 and Batch 4) were prepared and monitored after 1, 2, 3 and 4 months of storage respectively. The rate of reduction of the C. maculatus population, and the weight losses of the cowpeas, were determined. The results showed that after 4 months of cowpea storage, neem caused, at doses of 20, 40 and 60 g/kg, a significant reduction in the bruchid population by 42.58±6.97%; 79.1±5.31% and 84.27±5.7%; while at the same doses, papaya reduced the population by 14.32±4.53%; 42.18±5.83% and 64.86±8.03% compared to the negative control. No bruchids emerged from seeds treated with the synthetic insecticide (BEXTOXIN: fumigant) used at the dose of 0.25 g/kg during all storage periods. All doses significantly reduced cowpea weight losses, especially with the higher doses. Neem leaf powder was more effective than papaya leaf powder. Neem leaf powder could therefore be used as an alternative to synthetic chemicals in pest management of cowpea stocks.
Science Fiction in Translation: Perspectives on the Global Theory and Practice of Translation
Authors: Alhashmi Rawad
Published: October 2022

As the title suggests, Science Fiction in Translation (2021) explores the afterlife of several Science Fiction works in Translation from non-Anglophone to Anglophone and vice versa. Edited by Ian Campbell, a well-known scholar in the field of Arabic science fiction, the volume highlights the role of translation in influencing the global popularity of this genre. In the introduction, Campbell argues that since translation is not a transparent process, distortions are an inexorable phenomenon. He contends that the process of translating SF is not merely a matter of finding equivalence between two languages; it also involves “cognitive, linguistic, visual, cultural and ideological phenomena” (3–4). He draws on Lawrence Venuti’s concepts of domestication and foreignness to expound on how the former distorts a common feature of SF, estrangement. He claims that translating SF through a domestication strategy removes or weakens some salient aspects of the text’s original meaning. Consequently, it minimizes the estrangement of the source text, which almost inevitably makes the translation less impactful. Apart from the introduction, this volume comprises 15 essays exploring a wide range of translations from different languages to English and vice versa. These translations include the following: Catalan to English, Russian to English, Swedish to English, French to English, Arabic to English as well as French to English, Spanish to English, and Hungarian to English (in addition to Indian Bengali works, which are yet to be translated to English). The volume is wide in its scope covering many languages and offering interesting perspectives from various countries. This contribution comes as a part of an ongoing book series about Studies in Global Science Fiction, published by Palgrave Macmillan Cham.
Mapování a zlepšování procesů
Authors: Macháč Tomáš
Published: October 2022

Příspěvek je zaměřen na modelování podnikových procesů a jejich zlepšování za pomoci BPMN diagramů. Projekt byl zhotoven ve spolupráci se společností LINTECH, spol. s r.o. která se zaměřuje na užití laserové technologie. Cílem bylo zmapování podnikových procesů na středisku zakázkové výroby a středisku, které vyrábí jednoúčelové stroje. Na základě BPMN diagramů byla identifikována úzká místa a na ně byly provedeny návrhy na zlepšení. Přínosem je zefektivnění procesů a zkrácení jejich průběhů a to tak, že navrhuje zpřehlednění a zjednodušení procesních diagramů.
Znalostná báza pre tvorbu projektov výrob budúcnosti
Authors: Rudy Vladimír , Malega Peter , Kováč Juraj
Published: October 2022

Obsahovou náplňou príspevku je špecifikácia základných informácií a znalostí potrebných pre spracovanie úspešných projektov zákaznícky orientovaných flexibilných výrob. Poukazuje na nevyhnutnosť toho, že ak má byť budúci výrobný systém úspešný a konkurencieschopný, jeho projektová príprava musí byť založená na dokonalosti prípravy technologickej úrovne výrobných zariadení, resp. environmentálnych princípoch, urbanistickej a sociálnej akceptovateľnosti. Vysoká technologická úroveň firme zabezpečuje flexibilitu a dlhodobejšie konkurenčne výhody, „pohodlnejšie“ prevádzkovanie a manažérstvo výrobného systému.
Formalizing choice of priority investment strategy
Authors: Fyedorova Natalya Vasilevna , Akperov Imran Gurruevich
Published: October 2022

The paper considers the development of a method of forming and evaluating the priority of investment strategies aimed at creating technological (production) objects. A formalized approach to the formation and ranking

of investment projects is presented: the statement of the investment problem is formalized; a formalized analytical expression of the investment project is given. Possible factors and components of investment as components of an investment project are considered. Factors and criteria for evaluating the projects, ranking options, the role of the investor, a regulatory body and a decision maker in the formation of the project evaluation are considered. The role and directions of forming the components of the descriptive factor, financial and non-financial restrictions are shown. Methods of developing and ranking strategies for investing in technical and technological projects have been developed and presented in the form of a flowchart and of analytical constructions. Formalization of the processes of development and evaluation of investment projects will provide a systematic approach to the investment design, create the conditions for algorithmization and automation of priority investment strategies formation and selection.
Modernizing control system of drip irrigation of crops
Authors: Medyankina Elena Lvovna
Published: October 2022

The study solves the problem of modernizing the control system for automatic watering of plants. There is pre-sented a modernization project based on a flowchart, the operation of which does not require constant monitoring, since it functions in a set automatic mode and, if necessary, can be programmed for a certain period (week, month), while the setting is performed remotely. The advantages of the proposed system are the regulation of irrigation cycles with the choice of water consumption rate, time and duration of irrigation; regulation of the irrigation sector (irrigation angle); the possibility of carrying out different watering cycles within one day; the ability to switch irrigation control to manual mode; no dependence on power failures; aesthetic design. Mechanical damage to the pipelines included in the system is not possible, since the components are made of moisture- and heat-resistant polymeric materials. The project implementation provides for the modernization of the automatic control system for watering plants through the introduction of a modernized soil moisture control device. A diagram of the developed soil moisture sensor on an autogenerator is presented. The principle of operation of the sand filter included in the automatic irrigation system is considered.
Systems analysis of factors causing forest fires in Northwestern Federal District
Authors: Ivanov Sergey Aleksandrovich
Published: October 2022

A systematic analysis of the factors causing forest fires (anthropogenic and weather conditions, types

of forests) has been carried out. Multi-level classifications are defined for each set of factors with the inclusion

of terms that allow the decision makers to work with their natural language. An integral forest fire risk assessment is proposed, which is described by a fuzzy model containing a term-set. The structure of the system of criteria by which it is possible to determine the risk of fire has been developed. The proposed integral assessment can serve as an addition to the existing classical scale for assessing fire hazard in forests. It includes the parameters characterizing weather conditions and is used in a large number of countries by supervisory authorities. To differentiate the assessment of fire safety in Russia, the parameters of forestry enterprises in the study area are also taken into account. Based on the proposed matrix structures, a primary database has been developed, which in the future will be filled automatically from open sources of state information systems. The data in the systems are generated at different intervals, most of them daily, which allows for high-quality monitoring and control over the changes in the current situation in the appointed region. Based on the fire hazard scale, it will be possible to obtain an optimal assessment by analyzing a larger number of factors than in the classical assessment. For the subsequent implementation of the decision support method, matrices have been developed using the open data from state information systems. Applying the developed and completed matrices as a single data set is possible with the help of a decision support module, which is planned to be further implemented using the Python language.
Determinan dan Konsekuensi Pengungkapan Integrated Reporting
Authors: Moeljadi Merda , Angelina Nastashia , Pangestu Stevanus
Published: October 2022

Penelitian ini bertujuan untuk menganalisis determinan dan konsekuensi pengungkapan integrated reporting. Sampel diambil dari 103 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2017-2019 (n=309). Penelitian ini terdiri dari dua model, di mana model pertama menguji determinan-determinan yang memengaruhi sebuah perusahaan untuk mengungkapkan elemen-elemen integrated reporting pada pelaporan perusahaan, kemudian model kedua menguji konsekuensi dari pengungkapan elemen-elemen integrated reporting tersebut, spesifiknya pada nilai perusahaan yang diukur dengan rasio price-to-book value. Pengungkapan sesuai kerangka integrated reporting dilakukan dengan mencantumkan delapan elemen integrated reporting yang diterbitkan oleh International Integrated Reporting Council pada annual report. Hasil analisis penelitian menunjukkan bahwa variabel ukuran perusahaan berpengaruh positif terhadap pengungkapan integrated reporting, dan variabel integrated reporting berpengaruh positif terhadap nilai perusahaan. Sedangkan variabel leverage, komisaris independen, dan kepemilikan institusional tidak berpengaruh terhadap pengungkapan integrated reporting
Challenges, Opportunities, and Strategies of Audit Engagement in the Time of Crisis
Authors: Teresia Apelina , Nugraheni Bernadia Lingar Yekti
Published: October 2022

The audit process during the Covid-19 pandemic has changed due to various government regulations regarding social restrictions.  These changes impact the audit process, especially related to audit procedures due to social and mobility restrictions. Despite various challenges, auditors must maintain the audit quality. This study aims to investigate the challenges, opportunities, and strategies of audit engagement during the Covid-19 pandemic. This study conducts interviews with auditors from Big Four and Non-Big Four to investigate the challenges, opportunities, and strategies during audit engagement related to audit evidence, auditor independence, going concern opinion, and auditor-client relationships. This study applies institutional logic to generate an understanding pertaining to challenges, opportunities, and strategies during audit engagement in a time of crisis. Auditors make various efforts to adjust to the pandemic situation by carrying out various alternative procedures. Institutional logic embedded in public accounting firms has changed due to routines, relationship systems, and artifacts that are depicted in how auditors think and work because they have to adjust to the Covid-19 pandemic
Mirando de nuevo a los Planes Estratégicos de la nueva Política Agraria Común (PEPAC) y a su futuro
Authors: García de Azcárate Tomás
Published: October 2022

La puesta en marcha de la nueva PAC está siendo más lenta y compleja que lo esperado. En un anterior artículo, planteábamos unas preguntas. Tres años después, lo hemos actualizado revisitando todos y cada uno de nuestros interrogantes.

El principal tema identificado pendiente es el nivel de ambición que debe tener los Planes Estratégicos. Por un lado, la PAC debe acompañar al conjunto de los actores de la cadena alimentaria en la adaptación y mitigación del cambio climático. Pero, por otro lado, para ser plenamente efectiva y eficiente, una política basada en el cumplimiento de objetivos requiere estabilidad, conocimiento previo de dichos objetivos y buenos indicadores. No parece que vaya a ser el caso de la PAC 2023-2027.

Concluimos que hay entonces que mirar más allá del año 2027. El alumbramiento de la PAC post-2027 (o seguramente post 2029) se anuncia de nuevo difícil, sobre todo si la Unión europea sigue sufriendo de “enanismo presupuestario”, el disponer de un presupuesto desfasado con respecto a sus ambiciones.
Successful use of a benchtop fluorescent enzyme immunoassay analyzer to measure serum cortisol concentration as a screening test for hypoadrenocorticism in dogs
Authors: Bacon Jessica , Graham Peter A. , Hrovat Alenka , Kilpatrick Scott , Mann Nicholas O. , Swales Harry
Published: October 2022

OBJECTIVE

To assess the diagnostic performance of a benchtop fluorescent enzyme immunoassay analyzer (AIA-360; Tosoh Bioscience Inc) for the measurement of serum cortisol concentration as a screening test for hypoadrenocorticism in dogs.

ANIMALS

173 client-owned dogs (20 with hypoadrenocorticism and 153 with nonadrenal illness).

PROCEDURES

Medical records of all dogs that underwent an ACTH stimulation test between June 2015 and October 2019 were reviewed retrospectively. Dogs were excluded if the ACTH stimulation test was performed on the basis of a suspicion of hypercortisolism, serum cortisol concentrations were measured using an analyzer other than the one assessed in the present study, or dogs had received medication known to affect the pituitary-adrenal axis in the 4 weeks1,2 preceding ACTH stimulation testing. The diagnostic performance of the benchtop analyzer was evaluated by calculating sensitivity, specificity, and likelihood ratios at various cutoff points.

RESULTS

Serum resting cortisol cutoff point concentrations of 0.8 μg/dL (22 nmol/L), 1 μg/dL (28 nmol/L), and 2 μg/dL (55 nmol/L) had a sensitivity of 100%. An optimal serum resting cortisol cutoff point of 0.58 μg/dL (16 nmol/L) had a sensitivity, specificity, and positive and negative likelihood ratios of 100%, 97%, and 30.6 and 0.0, respectively.

CLINICAL RELEVANCE

Findings indicated that previously derived cutoff points could be used with excellent sensitivity to exclude hypoadrenocorticism in this population of dogs when serum cortisol concentration was measured with the evaluated benchtop analyzer. An ACTH stimulation test may need to only be performed to diagnose hypoadrenocorticism if resting serum cortisol concentration is ≤ 0.58 μg/dL when measured with the evaluated benchtop analyzer.
Complete Mitochondrial Genome of Contracaecum sp. (Nematoda: Ascarididae) from night herons in China
Authors: Deng Yuan-Ping , Li Rong , Wang Hui-Mei , Liu Guo-Hua , Tu Ya
Published: October 2022

Contracaecum species are zooparasitic anisakid nematodes and occur in gastrointestinal tracts of vertebrate/invertebrate animals, including humans, causing gastrointestinal pain, diarrhea, and increasingly severe vomiting. Although the complete mitochondrial (mt) genome (mitogenome) of Contracaecum sp. isolated from night herons in Beijing has been reported, the detailed information about this mt sequence is still puzzling. In the present study, we described the detailed characteristics across the complete mt DNA of Contracaecum sp., which includes 36 genes consisting of 12 protein genes, 22 transfer RNAs (tRNAs), 2 ribosomal RNAs (rRNAs), and 2 noncoding regions (NCRs), and all genes have the same orientation of transcription. The AT content in the complete mitogenome of Contracaecum sp. was 72.2%, and it was the least value (66.7%) in the cox1 gene but was the highest rate (84.1%) in NCRs. The highest nucleotide diversity (Pi) among the genus Contracaecum was nad4 (0.190) and the least was cox1 (0.125), which indicates that nad4 might have the potential ability as useful markers to detect cryptic species in the genus Contracaecum or subspecies. Based on the maximum likelihood (ML) and Bayesian inference (BI) computational algorithms within subfamilies Ascaridoidea and Heterakoidea, the results supported that Contracaecum sp. was a new species and the family Ascaridiidae was paraphyletic. The complete mitogenome sequence of Contracaecum sp. supported a clear recognition of Contracaecum species and provided the potential existence of cryptic species in the genus Contracaecum. Our findings would better contribute to the surveillance, molecular epidemiology, and control of Contracaecum.
Incorporation of Student Pharmacists into a Proton Pump Inhibitor Deprescribing Telehealth Program for Rural Veterans
Authors: Bhardwaj Sonia , Garvin Stephanie , Kuehl Sierra , Van Epps Johanna , Dunkerson Frederick , Lehmann Molly , Gruber Stephanie , Kieser Mara , Zhao Qianqian , Portillo Edward Christopher
Published: October 2022

Background: Proton pump inhibitors (PPIs) are among the most widely prescribed class of medications in the United States. Although effective in the treatment of acid related disease, inappropriate PPI use is prevalent, and long-term PPI use has been associated with adverse effects.
Objectives: This evaluation explores the novelty of a student-pharmacist directed PPI deprescribing telehealth program with the goals of (1) determining whether PPIs are appropriately prescribed in Veterans via remote student-led chart reviews, (2) identifying if a gap exists between urban and rural Veterans prescribed a PPI, and (3) assessing the feasibility of integrating student pharmacists into the PPI deprescribing process utilizing telehealth visits through a pilot study.
Methods: Student pharmacists evaluated PPI appropriateness in Veterans at the William S. Middleton Veterans Hospital. Students collected data via remote chart reviews, compared appropriateness of PPI therapy in rural versus urban Veterans, and conducted a deprescribing pilot call study in rural Veterans with inappropriate PPI indications. Clinical decision-making was agreed upon in collaboration with pharmacist preceptors, however all means of communication with Veterans was performed by student pharmacists.   
Results: 51% of Veterans were found to have an inappropriate indication for their PPI, though comparison of inappropriate PPI use in rural versus urban Veterans was not statistically significant (n=170, p-value 0.34). 83% of Veterans agreed to proceed with PPI deprescribing and 71% of Veterans ended the pilot study with at least some degree of PPI dose reduction (n=33).
Conclusion: Inappropriate PPI use among rural and urban Veterans is prevalent, however a significant difference was not observed between the two cohorts. Student pharmacists are capable of successful telehealth deprescribing interventions in collaboration with pharmacists.
Evidentiary Standards for Patient-Centered Core Impact (PC-CIS) Value Claims
Authors: Langley Paul C
Published: October 2022

Proposals for a patient centered core impact set (PC-CIS) are of little relevance to formulary and health system decisions, let alone patients and providers, unless the elements included in the data set meet the standards of normal science and fundamental measurement. Adhering to these standards will have the effect of focusing on the adequacy of proposed core impact measures, with a filter in place to accept only those that meet the standards not only of the physical sciences but also mainstream economics. and health economics. Fortunately, we are well aware of what the criteria for acceptance and rejection of the core impacts within disease states should be in terms of their required attributes and their relevance for supporting evaluable value claims, notably for patient reported outcomes, Rasch or modern measurement theory. Care must be taken to delineate the core impact elements: separately identifying those that are purely clinical from core patient centric impacts, which is turn should be separated from impacts defined in terms of drug utilization and resource utilization. The purpose of this brief commentary is to set out the required standards for core impact patient-centric value claims and the framework for evaluating those claims. The critical issue for patient-centered core impacts is to recognize the constraints imposed by the standards of fundamental measurement for target patient populations within disease areas; unless these constraints are recognized we will fail. The leads to the role of Rasch or modern measurement theory calibration as the framework for patient centric measures of latent traits or attributes. From these perspectives PC-CIS is premature; until we have agreed standards for measurement for the impact or outcomes for clinical, patient-centric and resource utilization as a core set of disease specific instruments, it seems pointless to push forward to a wider scope when the present evidentiary foundation is so weak.
El principio de celeridad en el sistema jurídico colombiano: Un análisis desde los procesos orales de la jurisdicción contencioso-administrativa
Authors: Sánchez Peña Carlos Andrés , Muskus Tobias Yassith Yaneth
Published: October 2022

Teóricamente la estructura de los procesos consagrados en la Ley 1437 de 2011 está diseñada para que se desarrolle en términos cortos, sin embargo, en la práctica esos términos tienden a incumplirse por diversos factores, por lo que su observancia queda supeditada a la capacidad de los juzgados, generando retrasos y congestionamientos. Es por ello por lo que desde el legislador se plantea como solución a dichos dilaciones la materialización del principio constitucional de celeridad. Ahora bien, en el presente artículo se pretende desde una aproximación dogmática y hermenéutica del principio de celeridad en el ordenamiento juridico colombiano un análisis crítico de la implementación de dicho principio en los procesos orales de la jurisdicción contencioso-administrativa.
Foreign body aspiration: always a differential diagnosis in infants
Authors: Tavares Juliana , Alves Nadia
Published: October 2022

OBJECTIVE: To describe an atypical and severe evolution of foreign body aspiration in a pediatric patient. INTRODUCTION: The foreign body aspiration is an important cause of morbidity and mortality in the pediatric age group. Its symptoms are varied and may evolve asymptomatically to acute respiratory failure. Due to the difficult identification, in its suspicion, it must be highly investigated. CASE REPORT: Infant, 1 year old, male, presenting dyspnea for 48 hours, progressing with unmeasured fever. He sought medical attention and, during the anamnesis, the hypothesis of foreign body aspiration was raised. Chest radiography was performed with no findings. Patient was referred to the referral hospital for better investigation. During transportation, he developed respiratory failure. Upon arrival, initial stabilization measures and repeated radiography which showed veiling of the left hemithorax with mediastinal deviation, characterizing atelectasis in the left lung and hyperinflation in the right. Intubated and performed an emergency bronchoscopy that showed foreign body (corn) in a left bronchophon. After removal, a new radiograph was performed with complete resolution of the condition. The patient remained hospitalized for the treatment of pneumonia caused by complications of the presence of a foreign body. CONCLUSION: With this report, we intend to emphasize the possible complications after foreign body aspiration and reinforce its investigation when the diagnosis is suspected even when radiological findings are not compatible, as initially the case. As a public health measure, we seek to reinforce preventive measures in order to promote a reduction in the number of cases mentioned in this report.
FAKTOR DETERMINAN YANG BERPENGARUH TERHADAP STOCK UNDEPRICING
Authors: Aipassa Ezra , Hermi Hermi
Published: October 2022

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh Umur Perusahaan, Ukuran Perusahaan, Tujuan Penggunaan Dana, Kondisi Pasar dan Persentase Saham Yang Ditawarkan terhadap Stock Underpricing  yang IPO di Bursa Efek Indonesia pada tahun 2018-2021. Populasi yang dipergunakan adalah perusahaan-perusahaan yang IPO di BEI tahun 2018-2021, sedangkan sampelnya adalah perusahaan IPO yang mengalami underpricing sebanyak 187 perusahaan, dengan teknik pengambilan sampel menggunakan metode purposive sampling. Jenis data yang dipergunakan adalah data sekunder. Metode pengumpulan data yang dipergunakan adalah dokumentasi. Alat analisis yang dipergunakan adalah regresi linear berganda dengan menggunakan uji F dan uji t. Hasil pengujian menunjukkan Umur Perusahaan dan Ukuran Perusahaan berpengaruh negatif terhadap stock underpricing. Tujuan Penggunaan Dana tidak berpengaruh terhadap stock underpricing. Sedangkan Kondisi pasar dan Persentase Saham Yang Ditawarkan berpengaruh positif terhadap stock underpricing.
PENGARUH FRAUD PENTAGON DAN KEPEMILIKAN INSTITUSIONAL DALAM MENDETEKSI KECURANGAN LAPORAN KEUANGAN
Authors: Pratiwi Adelia Sania , Fanny Camelia Chanafi Nooraniza , Satyabrata Pramodana
Published: October 2022

Penelitian ini memiliki tujuan untuk menguji pengaruh fraud pentagon dan kepemilikan institusional terhadap kecurangan laporan keuangan. Penelitian ini menggunakan metode kuantitatif. Jenis data yang digunakan pada penelitian ini adalah data sekunder, yaitu menggunakan laporan keuangan perusahaan. Pada penelitian ini menggunakan populasi yang bersumber dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2017 sampai dengan 2020. Kecurangan laporan keuangan terjadi karena terdapat beberapa faktor. Adapun faktor – faktor yang dimaksud antara lain adalah tekanan, peluang, rasionalisasi, kapabilitas, dan arogansi. Penelitian ini menggunakan metode Purposive Sampling yang menghasilkan 48 perusahaan dengan total pengamatan 192 sampel penelitian. Teknik analisa yang digunakan dalam penelitian ini yaitu uji regresi linear berganda. Hasil pengujian dalam penelitian ini menunjukkan bahwa stabilitas keuangan, rasio total akrual, dan kepemilikan institusional tidak berpengaruh signifikan terhadap kecurangan laporan keuangan. Sedangkan pada variabel pengawasan tidak efektif, pergantian direksi, frekuensi gambar CEO berpengaruh signifikan terhadap kecurangan laporan keuangan.
ANALISIS PERBEDAAN KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SELAMA PANDEMI COVID – 19 PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK TAHUN 2019-2020
Authors: Apriliani Vany
Published: October 2022

Penelitian ini membahas permasalahan terkait kinerja keuangan perusahaan selama masa pandemic Covid-19 yang secara signifikan mempengaruhi kinerja keuangan perusahaan, khususnya perusahaan manufaktur yang akan dikaji dalam penelitian ini. Biarkan para peneliti berharap untuk memeriksa kembali kinerja keuangan perusahaan sebelum dan selama epidemi. Ada banyak variabel yang mempengaruhi kinerja keuangan suatu perusahaan. Dengan cara ini, dapat menarik peneliti untuk mengkaji kembali apakah terdapat perbedaan antara variabel return on assets, pertumbuhan penjualan, rasio aktivitas, dan rasio likuiditas terhadap kinerja keuangan suatu perusahaan sebelum dan selama pandemi covid-19. Metode yang digunakan peneliti yaitu analisis data kuantitatif, menggunakan teknik purposive sampling, dan data yang digunakan adalah data laporan keuangan tahunan 2019-2020 perusahaan manufaktur yang terdaftar di BEI.

Kata kunci: Activity Ratio, Kinerja Keuangan Perusahaan , Liquidity Ratio, Return On Assets, Sales Growth
PENGARUH PSYCHOLOGICAL EMPOWERMENT, EXTRINSIC MOTIVATION, DIVERSITY MANAGEMENT TERHADAP EMPLOYESS ENGAGEMENT PADA KARYAWAN CV.BUNGA PUTRI CATERING
Authors: Rahayu Bunga Dwi , Berliyanti Dita Oki
Published: October 2022

Abstrak:

Penelitian ini berjuan untuk menganalisis pengaruh Psychological Empowerment, Extrinsic Motivation, Diversity Management terhadap Employess Engagement. Metode pengambilan sampel yang digunakan adalah sensus yaitu 50 karyawan CV. Bunga Putri Catering. Hasil menunjukkan bahwa Psychological Empowerment dan Extrinsic Motivation berpengaruh positif terhadap Employess Engagement. Sedangkan Diversity Management tidak berpengaruh terhadap Employess Engagement. Implikasi bagi CV. Bunga Putri Catering untuk meningkatkan suasana toleransi yang tinggi dalam menjalankan pekerjaan supaya merasakan adanya kenyamanan dan keadilan tanpa adanya membedabedakan, serta untuk meningkatkan ssemangat anggota kelompok akan puas untuk mengidentifikasi dengan kelompok dan meningkatkan kinerja tenaga kerja yang heterogen dan pembangunan inklusif orang-orang dengan perbedaan gender, etnis, kebangsaan, budaya dan latar belakang Pendidikan.

 

 

Kata Kunci: Psychological Empowermrnt, Extrinsic Motivation, Diversity Management, Employess Engagement
PENGARUH DEFISIENSI SISTEM PENGENDALIAN MUTU (SPM) DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP DEFISIENSI AUDIT
Authors: Suherman Norma Fitra Dana , Aryati Titik
Published: October 2022

Penelitian ini bertujuan untuk menguji dan menganalisis hubungan defisiensi desain Sistem Pengendalian Mutu KAP, defisiensi implementasi Sistem Pengendalian Mutu KAP, serta Ukuran KAP terhadap defisiensi audit. Defisiensi audit diukur dengan jumlah pelanggaran terhadap standar audit yang dilakukan oleh akuntan publik pada setiap KAP terkait aspek perikatan General Audit atas laporan keuangan. Sampel penelitian ini adalah akuntan publik yang diperiksa oleh Pusat Pembinaan Profesi Keuangan, Kementerian Keuangan RI untuk periode pemeriksaan berkala tahun 2018 sampai dengan 2020 dengan jumlah sampel sebanyak 149. Hasil penelitian menunjukan defisiensi implementasi SPM KAP berpengaruh signifikan terhadap defisiensi audit. Sedangkan defisiensi desain SPM KAP dan Ukuran KAP tidah berpengaruh terhadap defisiensi audit.

 

This study aims to examine and analyze the relationship between Design of CPA Firm’s Quality Control System deficiencies, Implementation of CPA Firm’s Quality Control System deficiencies, and CPA Firm’s size to audit deficiencies. Audit deficiency is measured by the number of findings against audit standards by public accountants in each KAP related to the aspects of the General Audit engagement on financial statements. The sample of this study was public accountants who were examined by the Center for Professional Development of Finance, Ministry of Finance of the Republic of Indonesia for the period of periodic inspections from 2018 to 2020 with a total sample of 149. The results showed that the deficiency in the implementation of KAP SPM had a significant effect on audit deficiencies. While the design deficiencies of KAP SPM and KAP size have no effect on audit deficiencies.
PENGARUH KINERJA KEUANGAN, UKURAN PERUSAHAAN, KOMISARIS INDEPENDEN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP AGRESIVITAS PAJAK
Authors: Delfiona Tanisa Irene , Lastanti Hexana Sri
Published: October 2022

This research was aimed for testing the effect of financial performance with liquidity and profitability as proxied, firm size, independent commissioners, and corporate social responsibility on tax aggressiveness in the manufacturing sector listed on Indonesia Stock Exchange (IDX). This research used quantitative data collected by using purposive sampling method with criteria as such as using the rupiah currency, having a positive profit, and listed on IDX in the period 2018-2020. The criteria resulted a sample of 72 companies that can be research using the multiple linear regression analysis method. The outcome of hypothesis in this research illustrated that profitability and company size partially have a positive significant effect on tax aggressiveness, while liquidity, independent commissioners, and corporate social responsibility did not have a significant effect on tax aggressiveness.
PENGARUH LEVERAGE, PROFITABILITY, SALES GROWTH, FIRM SIZE DAN TAX PLANNING TERHADAP EARNINGS MANAGEMENT
Authors: Anissa Nur Rizki , Baraja Lutfi
Published: October 2022

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh leverage, profitability, salesgrowth, firm size dan tax planning terhadap earnings management. Populasi dalam penelitian ini adalahemiten yang termasuk di dalam Indeks LQ45 pada periode 2019 – 2021 di Bursa Efek Indonesia. Penelitianini menggunakan data sampling dari 19 perusahaan yang terdaftar secara berturut-turut selama 3 tahun.Prosedur pemilihan sampel dilakukan dengan menerapkan metode purposive sampling. Penelitian inimerupakan penelitian kuantitatif dengan menggunakan uji asumsi klasik dan analisis regresi linier berganda.Penelitian ini menunjukkan bahwa leverage dan sales growth berpengaruh positif terhadap earningsmanagement. Sementara profitability, firm size, dan tax planning tak berpengaruh terhadap earningsmanagement.
KONSEKUENSI DARI GREEN LIFESTYLE, PRODUCT KNOWLEDGE, DAN COMMUNITY
Authors: Pramesti Prita , Cahyaningrum Yaneva Anindita Dwi , Rahayu Fatik
Published: October 2022

Tujuan penelitian ini adalah menganalisis peran gaya hidup hijau, pengetahuan produk, dan komunitas dalam meningkatkan niat beli hijau. Prosedur pengambilan sampel diaplikasikan dengan teknik purposive sampling yang diberikan kepada 200 responden yang pernah membeli produk hijau selama 6 bulan terakhir. Data dianalisis menggunakan metode Structural Equation Model (SEM) melalui program AMOS. Hasil dari penelitian ini menunjukan bahwa green lifestyle, product knowledge, dan community berpengaruh secara positif terhadap green purchase intention.
PENGARUH GENDER DIVERSITY, INTELLECTUAL CAPITAL, SALES GROWTH, ARUS KAS OPERASI DAN KEPEMILIKAN INSTITUSIONAL TERHADAP FINANCIAL DISTRESS
Authors: Nathania Vieola
Published: October 2022

Penelitian ini bertujuan untuk menganalisis faktor -faktor yang dapat mempengaruhi financial distress. Jenis penelitian ini adalah penelitian kuasalitas karena menjelaskan pengaruh antar variabel melalui pengujian hipotesis. Penelitian ini meggunakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan dengan populasi penelitian yaitu perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2019 sampai dengan 2021. Metode pengambilan sampel dalam penelitian ini menggunakan purposive sampling. Sampel yang yang memenuhi kriteria sebanyak 102 selama periode tahun 2019 sampai dengan 2021. Metode analisis data yang digunakan pada penelitian ini adalah metode analisis data kuantitatif dengan menggunakan program SPSS untuk melakukan pengolahan data dengan menggunakan analisis regresi data panel. Hasil penelitian ini menunjukkan bahwa intellectual capital dan sales growth berpengaruh negatif terhadap financial distress. Gender diversity, arus kas operasi dan kepemilikan institusional tidak berpengaruh terhadap financial distress.
PENGARUH ENVIRONMENTAL PERFORMANCE, CORPORATE GOVERNANCE, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN
Authors: . Rima Sekar Ayu Cahyani , Mayangsari Sekar
Published: October 2022

This study aims to examine the effect of environmental performance, corporate governance, and corporate social responsibility on the financial performance of food & beverage companies on the Indonesia Stock Exchange in 2018 – 2020. The independent variables in this study are PROPER, Audit Committee, Proportion of Independent Commissioners, Ownership Managerial, Institutional Ownership, and CSR. While the dependent variable in this study is the company's financial performance. The sampling technique was carried out using the purposive sampling method, namely the technique of determining the sample with certain considerations. Data analysis techniques include (1) Descriptive Statistics (2) Classical Assumption Test includes Normality, Multicollinearity, Heteroscedasticity, and Autocorrelation (3) Multiple Linear Regression Testing (4) F Statistical Test (5) Hypothesis Testing (6) R2 Test. The sample used in this study is food & beverage companies listed on the Indonesia Stock Exchange in 2018 - 2020, with a total of 31 companies per year and there are 93 research samples that meet the criteria. The results of this study conclude that the PROPER variable affects the company's financial performance, the audit committee variable, the proportion of independent commissioners, managerial ownership, institutional ownership affects the company's financial performance, and CSR has an effect on the company's financial performance.

 

Tujuan penelitian guna menguji pengaruh environmental performance, corporate governance, dan corporate social responsibility terhadap kinerja keuangan perusahaan food & beverage di Bursa Efek Indonesia pada tahun 2018 – 2020. PROPER, Komite Audit, Kepemilikan Manajerial, Proporsi Dewan Komisaris Independen, Kepemilikan Institusional, dan CSR dijadikan variabel bebas penelitian ini. Sementara kinerja keuangan perusahaan dijadikan variabel terikat penelitian ini. Metode purposive sampling dijadikan sebagai teknik sampling yakni dengan mengacu suatu pertimbangan khusus. Data dianalisis melalui teknik (1) Statistik Deskriptif (2) Uji Asumsi Klasik (3) Analisis Regresi Linear Berganda (4) Uji Hipotesis (5) Uji Statistik F (6) Uji R2. Sejumlah 31 perusahaan food & beverage yang terdaftar di Bursa Efek Indonesia tahun 2018 – 2020 dijadikan sampel penelitian ini serta serta sampel yang sesuai kriteria didapatkan sejumlah 93. Penelitian menghasilkan yaitu variabel PROPER berpengaruh terhadap kinerja keuangan perusahaan, variabel komite audit, proporsi dewan komisaris independen, kepemilikan manajerial, kepemilikan institusional berpengaruh terhadap kinerja keuangan perusahaan, dan CSR berpengaruh terhadap kinerja keuangan perusahaan.
ANALISIS STRATEGI BISNIS KEDAI KOPI COFFEE LATAR
Authors: Adiningrum Linda , Yunanda Ferzadela , Angelita Trisna , Mulyaningsih Sri , Puspa Tiara
Published: October 2022

Salah satu bisnis yang banyak diminati oleh para pelaku bisnis diseluruh Indonesia adalah bisnis kedai kopi yang semakin banyak ditemukan. Namun, tepat di awal tahun 2020, dunia menghadapi pandemi Covid-19 yang berdampak pada semua aspek sosial, budaya, ekonomi dan termasuk bisnis kedai kopi. Tujuan dari penelitian ini adalah untuk mengetahui strategi peluang dan tantangan yang dihadapi oleh para pelaku bisnis kedai kopi dalam menjalankan usahanya dimasa pandemi Covid-19 dan memanfaatkan peluang dan tantangan tersebut agar bisnis kedai kopi tetap berjalan dan menghasilkan keuntungan. Metode pengolahan data dalam penelitian ini menggunakan metode deskriptif kualitatif, dan proses analisis dilakukan dengan menggunakan analisis SWOT. Sumber data yang digunakan adalah data primer dan data sekunder, dimana data diperoleh dari observasi langsung dan wawancara mendalam yang berkaitan dengan peluang dan tantangan usaha kedai kopi. Hasil matriks menunjukkan bahwa kedai kopi di kawasan Kabupaten Bekasi berada pada sel I (Grow and Build). Strategi yang cocok untuk posisi sel ini untuk kedai kopi di Kawasan Kabupaten Bekasi adalah intensif (penetrasi pasar, pengembangan produk, dan pengembangan pasar).
PENGARUH DIVERSIFIKASI GENDER, KEPEMILIKAN MANAJERIAL DAN GREEN BANKING TERHADAP NILAI PERUSAHAAN PERBANKAN
Authors: Simanungkalit Andre Andika , Mayangsari Sekar
Published: October 2022

Penelitian ini bertujuan untuk menganalisis pengaruh pengaruh diversifikasi gender dewan komisaris, kepemilikan manajerial dan green banking terhadap nilai perusahaan perbankan dengan ukuran perusahaan sebagai variabel moderasi. Periode yang digunakan dalam penelitian ini adalah 4 tahun yaitu mulai tahun 2018 – 2021. Variabel independen yang digunakan dalam penelitian ini adalah diversifikasi gender dewan komisaris, kepemilikan manajerial dan green banking. Variabel dependen yang digunakan dalam penelitian ini adalah nilai perusahaan. Variabel moderasi yang digunakan adalah ukuran perusahaan. Variabel kontrol yang digunakan adalah leverage.

Sampel yang diambil sebanyak 168 sampel dan menggunakan metode purposive sampling. Populasi dari penelitian ini adalah perusahaan-perusahaan perbankan yang terdaftar dalam Bursa Efek Indonesia. Data yang digunakan merupakan data sekunder yang diperoleh dari laporan keuangan dan laporan tahunan yang diakses melalui website Bursa Efek Indonesia (BEI) dan website resmi perusahaan perbankan. Penelitian ini menggunakan metode analisis regresi data panel.

Hasil penelitian ini menunjukkan bahwa variabel diversifikasi gender dewan komisaris dan kepemilikan manajerial memiliki pengaruh negatif terhadap nilai perusahaan, sementara green banking tidak memiliki pengaruh terhadap nilai perusahaan. Ukuran perusahaan tidak terbukti memoderasi pengaruh variabel diversifikasi gender dewan komisaris, kepemilikan manajerial, dan green banking terhadap nilai perusahaan.
PENGARUH FRAUDULENT FINANCIAL STATEMENT DENGAN PERSPEKTIF FRAUD HEXAGON THEORY TERHADAP REAL EARNINGS MANAGEMENT DENGAN SITUASI PANDEMI COVID-19 SEBAGAI VARIABEL MODERASI
Authors: Sari Armetha Rizqia , Vinola Herawaty
Published: October 2022

Penelitian ini bertujuan untuk mengetahui apakah terdapat pengaruh fraudulent financial statement dengan perspektif fraud hexagon theory yang meliputi stimulus/pressure, capability, opportunity, rationalization, arrogance, dan collusion terhadap real earnings management dengan situasi pandemi covid-19 sebagai variabel moderasi. Data yang digunakan dalam penelitian ini adalah data sekunder berupa data dari laporan keuangan dan laporan tahunan perusahaan sub sektor barang konsumen non-primer yang terdaftar di Bursa Efek Indonesia dari tahun 2019 yaitu tahun sebelum pandemi dan tahun 2020 yaitu tahun dimulainya pandemi covid19 di Indonesia. Hasil penelitian ini menunjukkan bahwa dari komponen fraud hexagon theory hanya financial stability dan opportunity yang berpengaruh positif dan signifikan terhadap real earnings management, sedangkan capability, rationalization, arrogance, dan collusion tidak memiliki pengaruh terhadap real earnings management. Serta diperoleh bahwa situasi pandemi covid-19 tidak memperkuat pengaruh fraud hexagon theory yang meliputi stimulus/pressure, capability, opportunity, rationalization, arrogance, dan collusion terhadap real earnings management.
PENGARUH BIAYA LINGKUNGAN, KEPEMILIKAN SAHAM MANAJEMEN, DAN PENGAWASAN RISIKO TERHADAP RASIO PENGEMBALIAN EKUITAS SERTA PENGARUHNYA TERHADAP HARGA SAHAM
Authors: Lesmana Permana Putra , Gunawan Juniati
Published: October 2022

This research aims to analyze the effect of environmental cost, managerial ownership, risk oversight on return on equity and its effect on share price. The main reason this research is conducted is due to the result of CFA institute survey in 2020 that mainly said 85% of respondent using the environment, social, and governmental factors into investment decision. The survey concluded that the existence of company in the long term is not only for the profit purposes, but also has the responsibility to preserve the environment and social.

126 sampels has been analyzed using the purposive sampling method. The sampels consist of the processing industry based on KBLI 2020 that listed on Indonesia Stock Exchange during 2018-2020 period. Financial statements, annual report, and sustainability report are used to analyze the variables with structural equation modeling-partial least square (SEM PLS).

The results show that environmental cost has a positive and significant effect on return on equity, managerial ownership has a negative and significant effect on return on equity, return on equity has a positive and significant effect on share price, and ratio on equity are able to mediate the effect of environmental cost and managerial ownership on share price.
Space Flight Demonstration of Rotating Detonation Engine Using Sounding Rocket S-520-31
Authors: Goto Keisuke , Matsuoka Ken , Matsuyama Koichi , Kawasaki Akira , Watanabe Hiroaki , Itouyama Noboru , Ishihara Kazuki , Buyakofu Valentin , Noda Tomoyuki , Kasahara Jiro , Matsuo Akiko , Funaki Ikkoh , Nakata Daisuke , Uchiumi Masaharu , Habu Hiroto , Takeuchi Shinsuke , Arakawa Satoshi , Masuda Junichi , Maehara Kenji , Nakao Tatsuro , Yamada Kazuhiko
Published: October 2022

To create a new flyable detonation propulsion system, a detonation engine system (DES) that can be stowed in sounding rocket S-520-31 has been developed. This paper focused on the first flight demonstration in the space environment of a DES-integrated rotating detonation engine (RDE) using S-520-31. The flight result was compared with ground-test data to validate its performance. In the flight experiment, the stable combustion of the annulus RDE with a plug-shaped inner nozzle was observed by onboard digital and analog cameras. With a time-averaged mass flow of [Formula: see text] and an equivalence ratio of [Formula: see text], the RDE generated a time-averaged thrust of 518 N and a specific impulse of [Formula: see text], which is almost identical to the ideal value of constant pressure combustion. Due to the RDE combustion, the angular velocity increased by [Formula: see text] in total, and the time-averaged torque from the rotational component of the exhaust during 6 s of operation was [Formula: see text]. The high-frequency sampling data identified the detonation frequency during the recorded time as 20 kHz in the flight, which was confirmed by the DES ground test through high-frequency sampling data analysis and high-speed video imaging.
Improved Hybrid Rocket Performance by Additively Manufactured Gel-Infused Solid Fuels
Authors: Meier James , Reynolds John , Whalen Sean , Patel Jaimin , Bortner Michael J. , Young Gregory
Published: October 2022

In this study, additively manufactured polypropylene solid fuel grains were infused with gels as a means of significantly altering the fuel burning rates in a laboratory-scale hybrid rocket motor using gaseous oxygen as the oxidizer. Gels based on Jet-A were created using both particulate (fumed silica, microaluminum, and nanoaluminum) and polymeric (paraffin wax) gellants. The rheological behavior of the gels was characterized in order to determine the relationship between melt layer viscosity, viscoelastic properties, and combustion performance. The performance of the gel-infused grains was compared to a traditional center-perforated fuel grain. Rocket motors fired with gel-infused grains exhibited pressure increases of greater than 40%. Gel-infused fuel grains demonstrated regression rate enhancements up to 90% higher than the baseline. When the oxidizer-to-fuel ratio was maintained near stoichiometric or lean conditions, [Formula: see text] efficiencies of the gel-infused grains were similar to that of the baseline, indicating thorough combustion of the gels. The results of this study indicate that the gel-infused concept may allow for the benefit of additional fuel surface area from more exotic grain types without sacrificing volumetric loading of the fuel.