bluuebunny/crossref_metadata_2025 huggingface dataset:
Title: Supercomplex formed by the cross-binding of multiple antibody-single repeat chain complex gives signal amplification of antibody based assay
Authors: Lee Yongchan , Kim SunMin , Park Jongchan , Choe MuHyeon
Published: June 2021

It is a challenging subject of biomedical research to develop more efficient and sensitive assay method. New method for enhancing sensitivity and precision of conventional immunological assays is developed. The antibody binding domain of Streptococcus protein G was used to make a chain of repeated antibody binding domain. The repeat chain was mixed with antibody, and multiple number of antibody bound to the repeat chain to form multiple antibody-repeat chain complex. The cross-binding between the complexes formed supercomplex, and the supercomplex amplified signals without specificity loss and background noise increase.
Dynamical Gravity, Expanding Space and Stretching Gedesics
Authors: Redwood Clive Anthony
Published: June 2021

The gravitational natures of phenomena separately attributed to dark matter and dark energy and challenges encountered in identifying such sources motivate enquiry into the capabilities of the field, itself, to generate such phenomena. It is found that, in curvature-free Friedmann-Lemaître-Robertson-Walker and gravitationally perturbed Robertson-Walker spacetimes, gravity has an equation of state parameter w = -1 and negative pressures. Expanding space is proposed as the form of a growing cosmic gravitational field. The gravitational-spatial expansion is locally isobaric. Barotropic gravitational dynamics yield the Hubble-Lemaître law. The expansion results from the induction of gravity by matter, radiation and by itself. Gravitational auto-induction is a dynamical feedback process that produces an isotropic spatial expansion with an invariant Hubble parameter like a ‘cosmological constant’ of density 2H2/κ or, equivalently, of a density parameter of 2/3. The Planck 2018 result is moderately higher at about the 2.5/σ level. A new expression of the Hubble parameter in the late homogeneous universe is obtained. The growth of the field isotropically stretches geodesics. In homogeneous regions, this manifests as the Hubble acceleration of bodies and the redshifting of radiation attributed to dark energy. Geodesics may depend on gravitational energy density that retains its values at comoving locations. In inhomogeneous regions, such retentions lead to similar retentions of circular speeds and deflection angles - geodesic stretching - attributed to clustering dark matter. The baryonic Tully-Fisher relation is explained. Dependence of geodesics on gravitational energy explains tidal interactions as being inertial gravitational processes.
Community-Based Group Physical Activity and/or Nutrition Interventions to Promote Health and Mobility in Older Adults: An Umbrella Review
Authors: Neil-Sztramko Sarah E , Teggart Kylie , Moore Caroline , Sherifali Diana , Fitzpatrick-Lewis Donna , Coletta Giulia , Phillips Stuart , Newbold K Bruce , Alvarez Elizabeth , Kuspinar Ayse , Kennedy Courtney C , Santaguida Pasqualina , Ganann Rebecca
Published: June 2021

Background

Physical activity and a healthy diet are important in helping to maintain mobility and quality of life with aging. Delivery of physical activity and nutrition interventions in a group setting adds the benefits of social participation.
Objectives

This umbrella review aims to identify group-based physical activity and nutrition interventions for community-dwelling older adults that improve mobility.
Methods

Five electronic databases (MEDLINE, Embase, CINAHL, Cochrane CENTRAL, Sociological Abstracts) were searched from inception to April 28, 2020. Eligibility criteria included systematic reviews exploring the effectiveness of physical activity and/or nutrition interventions, delivered in a group setting for community-dwelling older adults. Two reviewers independently performed eligibility screening, critical appraisal (using AMSTAR 2) and data extraction. Older adult/provider research partners informed data synthesis and results presentation.
Results

In total, 54 systematic reviews (1 high, 21 moderate, 32 low/critically low quality) were identified; 46 included physical activity only, and eight included both physical activity and nutritional supplements. No reviews included nutrition interventions alone. Combined aerobic/resistance, general physical activity, and mind-body exercise all improved physical function and balance (moderate-high certainty). Aerobic/resistance training improved aerobic capacity (high certainty). Resistance training and general physical activity improved muscle strength (moderate certainty). Aerobic/resistance training and general physical activity are likely to reduce falls among older adults (moderate certainty). There was no evidence of benefit for nutritional supplementation with physical activity.
Conclusions

Multicomponent group-based physical activity interventions can improve measures of mobility in community-dwelling older adults. We found no reviews focused on nutrition only, highlighting a gap in the literature.
Geographic footprints of life expectancy inequalities in the state of Geneva, Switzerland
Authors: Ladoy Anaïs , Vallarta-Robledo Juan , De Ridder David , Sandoval José , Stringhini Silvia , DaCosta Henrique , Guessous Idris , Joost Stéphane
Published: June 2021

Introduction Although Switzerland has one of the highest life expectancy in the world, this global indicator may mask significant disparities at a local level. The present study used a spatial cluster detection approach on individual mortality data to investigate the geographic footprint of life expectancy inequalities in the state of Geneva, Switzerland. Methods Individual-level mortality data (n=30,592) were obtained from the Geneva’s mortuary announcements (2003-2017). We measured life expectancy inequalities through Life Expectancy Difference (LED), defined as the difference between the individual’s age at death and their Life Expectancy at Birth. We assessed the spatial dependence of LED across the state of Geneva using spatial autocorrelation statistics (Local Moran’s I). To ensure the robustness of the discovered patterns, we ran the analysis for ten random subsets of 10,000 individuals drawn from the 30,592 deceased. We also repeated the spatial analysis for LED before and after controlling for nationality and neighborhood income.Results LED was not randomly distributed across the state of Geneva. The ten random subsets revealed no significant difference in the geographic footprint of LED and the population characteristics within Local Moran cluster types, suggesting the robustness of the spatial structure obtained. The proportion of women, the proportion of Swiss, and the median neighborhood income were significantly lower for populations within low LED clusters than for populations within high LED clusters. After controlling for nationality and neighborhood income, we observed a slight reduction in the low LED cluster footprints, but we found similar differences in population characteristics between cluster types.Conclusion To the best of our knowledge, this is the first study in Switzerland using spatial cluster detection methods to investigate small area inequalities in life expectancy. We identified a clear geographic footprint of LED, which may support further investigations and guide future public health interventions at the local level.
A Systematic Study of PPLN Length Dependence in Intracavity SHG
Authors: Kashak Tyler , Flannigan Liam , Xu Chang-qing
Published: June 2021

In this paper, a systematic study of the relationship between nonlinear crystal length and intracavity second-harmonic generation (SHG) using MgO-doped periodically-poled lithium niobate (MgO:PPLN) is presented. The experimental results demonstrate a relationship between the maximum SHG power generated and the full-width at half maximum (FWHM) of the crystal’s temperature tuning curve to the length of the nonlinear optical crystal. It was shown that maximum SHG power increases rapidly with the increase of MgO:PPLN length, reaching a saturation length (~2 mm), which is much shorter than that predicted by the single-pass SHG theory. This saturation length of the MgO:PPLN crystal is almost independent on 808 nm pump power for typical powers used in continuous wave intracavity SHG lasers. In addition to this saturation effect, a broadening effect was also observed, the FWHM of the temperature tuning curve was shown to have a larger FWHM than that predicted by the single-pass SHG theory for MgO:PPLN shorter than the saturation length. This work has the benefit of allowing engineers to optimize nonlinear crystal length when developing intracavity SHG based diode-pumped solid state (DPSS) lasers.
A Case Study on TBM Cutterhead Temperature Monitoring and Mud Cake Formation Discrimination Method
Authors: Fu Jie , Xia Yimin , Lan Hao , Wu Dun , lin Laikuang
Published: June 2021

The mud cake is easily formed during the tunnel boring machine (TBM) excavation in clay soils or rocks containing clay minerals. Mud cake will lead to soil disturbance, clogging cutterhead and even affect the construction efficiency and personnel safety. In this study, a mud cake formation discrimination method based on cutterhead temperature was proposed. An online monitoring system was designed and installed on the slurry shield TBM. The results show that: (a) the cutterhead temperature data can be reliably detected and transmitted by the system; (b) in a tunneling ring, the temperature at some positions of the cutterhead will increase first and then decrease; (c) during the field test, the temperature variation is around 2.5℃ under the normal condition, but the temperature variation will increase more than 50℃ due to the mud cake or geological change; (d) compared with the cooling rate, mud cake formation can be accurately discriminated.
Self-remedied Nanomedicine for Surmounting the Achilles's Heel of Photodynamic Tumor Therapy
Authors: Zhou Xiang , Huang Jia-Qi , Liu Ling-Shan , Deng Fu-An , Liu Yi-Bin , Li Yan-Mei , Chen A-Li , Yu Xi-Yong , Li Shi-Ying , Cheng Hong
Published: June 2021

Background: Photodynamic therapy (PDT) has been recognized as a promising tumor treatment for its minimal invasiveness, low side effects and on-demand light controllability. However, the oxygen-dependent PDT could exacerbate tumor hypoxia to upregulate the expression of hypoxia-inducible factor-1α (HIF-1α), which would promote tumor growth and metastasis. Inhibition of HIF-1α activity is very necessary to PDT for effective tumor suppression.Results: Herein, we developed a self-remedied nanomedicine based on a photosensitizer and a HIF-1α inhibitor to surmount the Achilles' heel of PDT for enhanced antitumor efficacy. Specifically, the nanomedicine (designated as CYC-1) was prepared by the self-assembly of Ce6 and YC-1 through π-π stacking and hydrophobic interactions. Carrier-free CYC-1 held an extremely high drug loading rate, uniform size distribution and favorable stability. Compared with free Ce6, CYC-1 exhibited an improved cellular uptake behavior and an enhanced ROS production capability. Besides, CYC-1 had the overwhelming superiority on restraining tumor proliferation over the combined administration of Ce6 and YC-1. More importantly, CYC-1 preferred to accumulate in tumor tissue for efficient PDT by inhibiting the activity of HIF-1α. Ultimately, this YC-1-assistant PDT effectively restrained the tumor growth and caused a low system toxicity. Conclusions: This carrier-free self-remedied strategy overcame the Achilles' heel of PDT on tumor suppression while induced a minimal side effect, which would expedite the development and clinical translation of nanomedicine for PDT against hypoxic tumors.
Monitoring Inflow Dynamics in a Multipurpose Dam Based on Travel-Time Principle
Authors: Sawaf Mohamad Basel Al , Kawanisi kiyosi , Xiao Cong , Noor Gillang , Khadami Faruq , Gusti Nugrahaning
Published: June 2021

Understanding inflow dynamics in a dam lake forms the basis for optimal dam operation and management practices. However, methods pertaining to adequately determining negative inflows and addressing them, as well as quantifying uncertainties in dam inflow, have been scarcely investigated. In this study, the inflow was observed using two pairs of fluvial acoustic tomography (FAT) systems placed diagonally in a dam lake, forming a crossed-shaped pattern. The “travel-time” principle is the primary approach for measuring the inflow by FAT. The novelty of this study is in discussing the inflow characteristics within a slow water-flow environment monitored by FAT. Based on the reciprocal sound transmission, we upgraded an equation to estimate the flow direction; this newly proposed generalized equation can be used in a fluctuating flow environment. We also discussed the sound propagation characteristics for slow flow velocities. Finally, we demonstrated that a small inaccuracy in the acoustic signal, even by a sub-millisecond, can cause significant errors in measurements. One of the novel findings of this study is the detection of internal waves using the improved flow direction equation and acoustic travel-time records. Overall, this study presents a promising approach for inflow measurements under extremely slow flow conditions.
‘It Was Hell in the Community’: A Qualitative Study of Maternal and Child Health Care During Health Care Worker Strikes in Kenya
Authors: Scanlon Michael L , Maldonado Lauren Y. , Ikemeri Justus E. , Jumah Anjellah , Anusu Getrude , Chelagat Sheilah , Keter Joann Chebet , Songok Julia , Ruhl Laura J. , Christoffersen-Deb Astrid
Published: June 2021

Background: Health care workers in Kenya have launched major strikes in the public health sector in recent years but how strikes by health care workers affect health systems and services is under-explored. We conducted a qualitative study to explore maternal and child health care and services during nationwide strikes by health care workers in 2017 from the perspective of pregnant women, community health volunteers (CHVS), and health facility managers. Methods:We conducted interviews and focus group discussions (FGDs) with three populations: women who were pregnant in 2017, CHVs, and health facility managers. Participants were part of a previous study and recruited using convenience sampling from a single County in western Kenya. Interviews and FGDs were conducted in English or Kiswahili using semi-structured guides that probed women’s pregnancy experiences and maternal and child health services in 2017. Interviews and FGDs were audio-recorded, translated, and transcribed. Content analysis followed a thematic framework approach using deductive and inductive approaches. Data were collected March to July 2019. All participants provided written informed consent.Results:Forty-three women (mean age 28) and 22 CHVs (mean age 47) participated in 4 FGDs and 3 FGDs, respectively, and 8 health facility managers (mean age 38) participated in interviews. CHVs and health facility managers were majority female (80%). Participants reported that strikes by health care workers significantly impacted the availability and quality of maternal and child health services in 2017 and led to indirect economic effects due to households paying for services in the private sector. Participants overwhelmingly felt it was the poor, particularly poor women, who were most affected since they were more likely to rely on public services, while CHVs highlighted their own poor working conditions in response to strikes by other health care workers. Strikes strained relationships and trust between communities and the health system that were identified as particularly important to maternal and child health care. Conclusion: The impacts of strikes by health care workers extend beyond negative health and economic effects and exacerbate fundamental inequities in the health system with important implications for health systems strengthening and universal health coverage in Kenya and other countries.
Prevalence of Hepatitis B virus and its predictors among volunteer blood donors in Jimma, Ethiopia, 2018
Authors: Solomon Tesfaye , Mekonnen Debele , Nigatu Mamo
Published: June 2021

Background: Transfusion of contaminated blood causes a significant burden of Hepatitis B virus (HBV) infection globally and more than 45,000 infections in Sub-Saharan Africa annually. However, very few studies were conducted in Ethiopia to assess the status of HBV. Objective: To determine the prevalence of HBV and its predictors among volunteer blood donors in Jimma Zone, Southwest Ethiopia.Material and Methods: A cross-sectional study was conducted among volunteer blood donors who consecutively included from March 10 - April 20, 2018. The detection of the virus was made through the investigation of the Hepatitis B surface antigen in the serum. Data collected through a structured questionnaire were entered into Epi-data 3.1 and analyzed by SPSS 20. Adjusted Odds Ratio with 95% Confidence Interval computed using multivariable logistic regression and statistical significance established at P<0.05. Results: A total of 548 (98.7%) volunteer blood donors participated. The overall prevalence of HBV infection was 16 (2.92%) with 12 (4.5%) and 4 (1.4%) prevalence among males and females respectively. Male sex [AOR=3.28, 95%CI: 1.01-10.68], age 18-24 years [AOR=0.17, 95%CI: 0.36-0.78], frequency of donation [AOR= 0.25, 95%CI: 0.08-0.76] and exposure to unsafe therapeutic drug injection [AOR= 6.98, 95%CI: 1.66-29.29] were significant factors for HBV infection. Conclusions: The prevalence of HBV in the study area was intermediate. Age, sex, frequency of donation, and exposure to unsafe therapeutic drug injection were independent predictors of HBV. Therefore, the blood bank should focus on blood donation among identified low-risk groups and should strengthen counseling for repeated volunteer blood donors.
Timescales and rates of intrusive and metamorphic processes determined from zircon and garnet in migmatitic granulite, Fiordland, New Zealand
Authors: Stowell Harold , Schwartz Joshua , Bollen Elizabeth , Tulloch Andy , Ramezani Jahandar , Klepeis Keith
Published: June 2021

Zircon U-Pb, and garnet Sm-Nd and Lu-Hf dates provide important constraints on local and orogenic scale processes in lower-crustal rocks. However, in high-temperature metamorphic rocks these isotopic systems typically yield significant ranges reflecting both igneous and metamorphic processes. Therefore, linking dates to specific aspects of rock history can be problematic. In Fiordland, New Zealand, granulite-facies orthogneiss is cut by leucosomes that are bordered by garnet clinopyroxene reaction zones (garnet reaction zones). In both host orthogneiss and garnet reaction zones, zircon are typically anhedral with U-Pb dates ranging from 118.30 ± 0.13 to 115.70 ± 0.18 Ma (CA-ID-TIMS) and 121.4 ± 2.0 to 109.8 ± 1.8 Ma (SHRIMP-RG). Zircon dates in host and garnet reaction zone do not define distinct populations. In addition, the dates cannot be readily grouped based on external morphology or internal CL zoning. Zircon trace-element concentrations indicate two distinct crystallization trends, clearly seen in Th and U. Garnet occurs in selvages to the leucosome veins and in the adjacent garnet reaction zones. In selvages and host orthogneiss, garnet is generally 0.5 to 1 cm diameter and euhedral and is 0.1 to 0.5 cm diameter and subhedral in garnet reaction zones. Garnet Sm-Nd and Lu-Hf dates range from ca. 115 to 101 Ma (including uncertainties) and correlate with grain size. We interpret the CA-ID-TIMS zircon dates to record the age of magma emplacement and the SHRIMP-RG dates to record a range from igneous crystallization to metamorphic dissolution and reprecipitation and/or local Pb loss. Zircon compositional trends within the garnet reaction zone and host are compatible with locally isolated melt and/or separate intrusive magma batches for the two samples described here. Dates for the largest, ~1 cm, garnet of ~113 Ma record growth during metamorphism, while the smaller grains with younger dates reflect high-temperature intracrystalline diffusion and isotopic closure during cooling. The comprehensive geochronological data set for a single location in the Malaspina Pluton illustrates a complex and protracted geologic history common in granulite facies rocks, estimates lower crustal cooling rates of ~20 °C/m.y., and underlines the importance of multiple chronometers and careful textural characterization for assigning meaningful ages to lower-crustal rocks. Numerous data sets from single locations, like the one described here, are needed to evaluate the spatial extent and variation of cooling rates for Fiordland and other lower crustal exposures.
Thermal conductivity of single-crystal brucite at high pressures: Implications for thermal anomaly in the shallow lower mantle
Authors: Chien Yu-Hsiang , Wei Kai-Chi , Hsieh Wen-Pin
Published: June 2021

Brucite [Mg(OH)2] is an important hydrous mineral in the MgO-SiO2-H2O system and also a key component in the process of hydrothermal metamorphism. Due to its large water storage capacity and presence within a sinking slab, the study of brucite’s physical properties under relevant extreme conditions could shed new light on its potential impacts on the slab’s thermal profile and geodynamics, as well as seismic anomaly observed around a subduction zone. For example, seismic tomography has revealed slab stagnation and low-velocity zones in the shallow lower mantle that is conventionally attributed, respectively, to large contrasts of physical properties between the slab and mantle as well as dehydration melt. However, the effect of hydrous minerals on slab dynamics and seismic anomalies remains poorly understood. Here we study thermal conductivity of brucite at high pressures and room temperature as well as at ambient pressure and elevated temperatures. We further model thermal conductivity of brucite along a representative geotherm and find an ~6-fold to 19-fold increase in the thermal conductivity as brucite decomposes to periclase in the shallow lower mantle (~800 km depth). This result implies that the subduction and decomposition of brucite-rich aggregate within a slab may create a local high-temperature anomaly that would both enhance the slab’s buoyancy, leading to stagnation, and facilitate dehydration melting, contributing to seismic low-velocity zones. Our findings offer mechanisms associated with brucite decomposition that could influence the slab dynamics and seismic structures in the shallow lower mantle.
ANALISIS EFISIENSI PERUSAHAAN BANK YANG TERDAFTAR DI BEJ SEBELUM DAN SESUDAH DIBERLAKUKANNYA UNDANG-UNDANG PERPAJAKAN 2OOO
Authors: Radianto Wirawan Endro Dwi
Published: June 2021

Setelah reformasi perpajakan dilalarkan tahun 1994, kembali pada tatrun 2000 pemerintah kerntali reformasi dibidang pqpajakan. Meskipun per-ubaltT yang dilakrrkan relatif tidak sebanyak pada tahun tO9i, t*ryj tetan mllbawa.daugnkbagi wajib pajab dimana pnrubahan yang terjadi meliputi Ketentqln Umgry dan lata Cara Perpajakan, Pajak Penghasilan dan Pajak Pertambahan Nilai dan Pajak Penjualanatas Barang tvtewah. Reformasi ini dilalcukan dalam rangka meningJcatkan efisiensi perekonomian nasional dan mendorong peningkatan ikliminvestasi di Indonesia. Peranpajak pada saat ini sangat penting mengingat penerimaan ne9ara setelah berakhirnya era kerjasama dengan IMF sangat bergantung pada sektor pajak- Reformasi tahun 2000 tidak hanya berfokus pada ekstensifikasi melainkan jugapada intensifikasi. lntensifikasi dilakukan dengan cara mencari obyek pajak yang potensial dalam rangka menghimpun dana dan mendorong pernulihan perekonomian. Salah satucara yang dilakukan yaitu dengan mengenakan tarifberbeda pada wajib pajak perorangan dan wajib pajak badan, disamping itu untuk wajib pajak badan lapisan pajak yangdikenakan berbeda. Pendapatan Tidak Kena Pajak (PTKP) juga mengalami perubahan dengan ditingkatkannya jumlah PTKP dalam.undang-undang perpajakan 2000.Diharapkan dengan tarif yang baru ini maka wajib pajak badan dapat lebih diuntungkan sehingga penerimaan dari wajib pajak badan lebih meningkat. Berikut adalah perbandinganantara lapisan dan tarifpajak antara undang-undang pajak 1994 dibandingkan undangundang perpajakan 2000.
Analisis Ratio Keuangan terhadap Perubahan Kinerja pada Perusahaan di Industri Food and Baverages yang Terdaftar pada BEJ
Authors: MERIEWATY DIAN , SEIYANI ASTUTI YULI
Published: June 2021

Financial statements users need financial informotion of companies to analyze their financial condition and performance. Finacial rotios are useful rneasares for explaning the future earning changes. The study focuses on the usefulness of ftnancial ratios in explaning future eamings.The objective of the study is to empirically examine whether financial statement based tinancial ratios hove ability for explaning future earnings. Data in this study were in food and beverages firms listed on the Jaknrta Stock Exchange. Regression analysis were used in testing the ability financial ratios for explaning changes. The multicollinearity test shows that there is no assosiation between independent variables, indicating multieollinearity is not a seriaus problem. The heteroscedasticity test shows that voriances of disturbances are constant for all observation in independentt variables. Therefore heteroscedasticity is not a problem. The empiricolly result showed that, financial ratios in/luences the futureearnings changes for earning after tax are total debt to total capital assets, total assets turnover, and return on investment. Among those sevent financial ratios that are significant influences the future earnings changes for operating prortt is current ratio.Keywords : Financial Ratios, Performance changes of firms, significantlyinfluence.
MANAJEMEN LABA PADA PENAVI'ARAN SAHAM PERDANA DI BURSA EFEK JAt(ARTA : ANALISIS DENGAN MODEL HEALY
Authors: Maylianawati Maylianawati , Ekawati Erny
Published: June 2021

This paper examines the existence of earnings management of the IPO companies at Jakarta Stock Exchange for the periods 1995-2003. When a firru is going public, information about the firm is available in the prosrycttts. One information that become their attention is eamings informotion.Thus, managers have incentives to manage reported earningsspecifically at periods prior to IPO in order to influence marketresponse.Tests were conducted on 84lirms. The method used to exantine earnings management'are the method that developed by Healy (1985) and ' - Aharony et al (1993).The results show that these firms manage their earnings to increase reported income before and afier gotng public, specifically in the periods one year prior to going public and one year after going public.This study also finds the association between earnings management and company. size.Kqwords: Earnings management, Discretionary accruals, Company size.
MANAJEMEN LABA PADA PERIODASEBELUM DAN SESUDAH PENAWARAN SAHAM PERDANA DI BURSA EFEK JAKARTA: ANALISIS DENGAN MODEL DEANGELO
Authors: Indah Elisa , Ekawati Erny
Published: June 2021

The previous research fotmd empirical evidence about existence of earnings monagement of suuraunding IPO (Initial Public Offerings). Previous reseqrch also found that operating performance at period after IPO less than before IPO. The purposes of this research is to reexamine earnings management surrounding IPO and association earnings manog"*"it surrotmding IPO with the operating performance in Indonesiancapital market.This study uses the companies data conducting IPO on 88 /irms that went at Jakarta Stock Exchange for the periods 1995-2002. Company do not the included in industrial group of property, real estate and building construction, and industrial group of finance. The method used toexamine eantings management are the method that develop by DeAngelo.Ihe result of this study by using t-test is fomd that firms manage theiremnings to increqse reported income before IPO and after IPO. It meansthat IPO issuers make income increasing discretionary accruals in thefmancial statement before IPO and in the financial statement afier IPO.In this study by using double regression examination also found thatoperoting performance after IPO less than before IPO. This conditionis consequence firms conduct earnings managetnent before IPO untilhappen underperformance after IPO.Keywords z IPO, earnings management, income increasing discretionaryaccruals, operating performance, DeAngelo model.
ANALISIS PELAPORAN SEGMEN DAtAnfi PSAK NO.5 (EDlSt 1994) DAN PSAK NO. 5 (EDISI REVISI 2000)
Authors: Kristanti Putriana
Published: June 2021

The reseuch about accoanting standard, information content, the role : and the impact of segment information is develoveped, but ryot in Indonesia.  The purpose of this research is to investigate about PSAK No. 5, the initial$t and the revision. How far are the firm disclose their segment inforrntion afier ond before the standord is effective? The empirical evidence from 64 sample rtrus show that the standard, specially PSAK No, 5 (edisi wvisi 2A0Q is effeetive to motivde the firm discloseinformotion segwe#- PSAK Na, 5 (edisi revbi 20A$ is bapr thet PSAK No, 5 (edisi 1994). Utder PSAK No, 5 (ediii rzvisi 2AND &5.94% of the saruplef*nts redefmed their prinury segments. Tlere sre.4i.75% of the sample firms use line-of-business for the pi*wy segilent a$.a@ition with geogr$tc &e as tlre secodwy segment. Six items ae rcported in segment information of 4j.75oi sample Jirms. Segment revenue is reported by all of tle sample firms.Keywords : segnent information, PSAK No. 5 (lgg4),PSAK No. 5(Revisi 2ffi0); disclose, primary segtnent, secondary segment,line-of business, geografic area.
ANALISIS HARMONISASI AKUNTANSI DI INDONESIA
Authors: Radianto Wirawan Endro Dwi
Published: June 2021

Recently, accormting harmonizatiot become big issue and has continued to spread oomd the world. Tlrc objective of this study is to investigote the degree of national rccourting hirmonization in Indonesia.Empirical study is conducted by using several accounting valuation such as cashflow vahdion of inventory, deprcciation, and segment rcpnrting. Basic in&tstry otd chemical, various in&utry, and consumer gool ittdustry oe used re smryel. It is found tlut in many respects most comlreties use Mbwt ,rwtWs except cash flow rcporting.It is too eorly to corrclude that ffiional hmmonization l:us takenplrce in btdonesia Bur tlu progrrrs of ,tdiorrol humonizotiott is stitl in process.Keywords: accowtting humoniz.Aion, national harmonization,H-Indeks
PENGARUH JENIS PENDIDIKAN DAN PERTIMBANGAN ETIS TERHADAP PERILAKU AUDITOR DAIAIIT SITUASI KONFLIK AUDIT PADA KANTOR AKUNTAN PUBLIK DI SURAKARTA
Authors: Pramesti Hernawati , Satyawati Endang
Published: June 2021

This research to lookfor empirical evidence hit influtence mount education and ethical consideration harc an effect on to auditor behavior in conflict situation make an audit at KAP in Surakarta either through individwlly and also simultaneously. This research benefit to get better undcrstanding hit auditor behavior in situation kaflik make an audit of pursuant to storsy; level of education and ethical consideration. Technique of Data collecting by responder given kuesioner which consisted of 5 question. To measure data quality used a validity test with value of Conected ltem - Totalize Correlation and test reliabilitas with coeficient of Cronbach'S Alpha. Analyse data use doubled analysis regresi and the hypothesis examination with test t, F test, and classicassumption Result of uamination of hltpothesis that variab,le mount education have an effect on positive to auditor behavior in conflict situation make an audit of seen ttest (4,788) > t tables (1,70) sigfinancy (.000), ethical consideration have an efect on positive to auditor behavior in conJlict situationm&e an audit of seen t test (3,001) > t tables (1,70) signifinancy( .0A0 ). Result Ftest that variable mount education and ethical consideration ha,e an effect on positive at a time to auditor behavior in con- Jtict sitwtion make an audit at KAP in Surakarta seen that from F test (109.755) > F Tables (3,32) signijinancy ( .000 ). Conclusion -from analysis of data Hal, Ha2 And Ha3 proven that is mount education and ethical consideration have an effect on positive to auditor behavior in ,.tnflict situation make an audit of at KAP itt Surakarta either through individually and also simultaneously.Keywords : education, ethical consideration and auditor behavior in conflict situation make an audit.
PENGARUH GENDER TERHADAP PERBEDAAN SPESTFIC VALUES PADA MAHASISWA AKUNTANSI
Authors: Purnamasari Dian Indri
Published: June 2021

Ihe problans concerning to the ethics in auditing profession is closely related to ihe values of the individuals involving in the profession. The study aims at finding empirical eyidences whiher *eie * the differau in tlrc specific vahrcs of the female and male students of accounting. Lhe results of the analysis of independent sample t-test indicate that there is the difference in specific values between the female and nale sAdq* of accumting. In other words, the gender gives impact tothe difiaance in the specific values of the male students of accounting. hrths ualysis hdicates ttut in fact the difference in the specific values is cansed by tlre presenge of the impact of gender on the aesthetic values, while fudividual, social and theoretical values between the fe- ,nale md male studqrts of accounting are the same or do not have any inryt ot the individual, social anitheoretical values.Keyryods : Yalues, Gender, Stadenrts of Accounting, Auditing.
ANALISIS PENGARUH TRANSACTION COST TERHADAP HOLDING PERIOD SAHAM BIASA.
Authors: Santoso Eko Budi
Published: June 2021

The moin pwpose of this sndy is to test the effect of transaction cost totntdins period of common stock This srudy iwestigates whether investorswith longer (shorter) hwestment time horizon lold common stockswith higher (owe) bid-qsk spred as a prory of tronsaction cost. Besides,thk study also added two independent voiables such as marketvalue and variance ofrefirn-The statistical method ued in this study is two-stage least square regressionsbecause the itnestorb tnlding period md the bid-ask spreadfor each stoch are simultoteously determined. The result shows that bidask spred related positivefu ord significott to holding period. The bidask spread, morket yalue, and varianee of return have a significant Kqruords: Trqtsaction Cost, Bid-Ask Spread, Holding Period, Market Value, Variance of Return
PENGARUH PERUBAHAN UNDAI\G-I.JNDAIIG PERPAJAKAN NOMOR 17 TAHUN 2OOO TERHADAP MANAJEMEN LABA
Authors: Mulyono Kasmawati Erlinda N.G , Murtini Umi
Published: June 2021

Penelitian ini bertujuan menguji penganth perabahan undang-undang perpajakan nomor 17 tahun 2000 terhadap manajemen laba. Penelitian ini menggunakan 131 perusahaan manufaktur yang listing di Bursa Efek Indonesia (BEI). Periode penelitianadaloh tahun 2000 dan 2001. Yariobel yang digunakan untuk mmdeteksi manajernen laba adalah discretionary accruls. Yariabel dependen yang digunakan adalah totalaccruals. Yariqbel indepmden dalam penelitian ini adalah total aWiva tetap (PPE) dan delta revenue (pendapatan tahun t dila,rangi pendapatan tahun t-1).dilatrangi deltaqccount receivable (piutang tahun t dilatrangi piutang tahun t-l).m Berdasorkan hasil uji Peringkat Bertanda Wilcoxon, diperoleh hasil terdapat perbedaan manajemen labasebelum dan sesudah perubahan undang-undang, sehingga dapat disimpulkan bahwa perubohan undang-undang perpajakan nomor 17 tahun 2000 berpengaruh terhadap.tnanajemen laba. Kata kunci: Manajanen Laba, Total Accrual, Discretionary Accruals, Nondiscretionary Accruals, [tndang-undang Perpajakan No. 17 tahan 2000.
Pengaruh Transitory Earnings Pada Penggunaan Rasio E/p Dalam Penilaian Perusahaan: Studi Empirik Di Indonesia
Authors: Ekawati Erni
Published: June 2021

The purposes of this study are, firstly, to confirm the findings of the previous study, whether earnings contain transitory component$. Secondly, to investigate how E/P ratios are affected when firms experience transitory earning changes. Thirdly, tg examine whether the dffirences in E/P ratios across firms-due to differences in the magnitude of transitory earnings will quickly disappear in subsequent years. (Jsingfinancial dan of companies listed in Jakarta Stock Exchange (JSE).from the periods of 1993 to 2003, the study finds that earning changes etehibit a transitory component. Under the condition of transitory earnings, .fir*'t E/P ratio is positively affected by the changes in earnings. Industry-adjusted earning changes variable is shown to have a high explanqtory power in predicting-firm's E/P ratio. As the variation offirm's E/P ratios are mainly explained by the transitory component of earnings, time series pattern of E/P ratios reflects transitory deviations due to the transitorycomponent of earnings changes.
PENGARUH STRUKTUR AKTIVA, PERTUMBUHAN, DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PERUSAHAAN
Authors: Lestari Anita Dwi
Published: June 2021

Capital structure is one of the important information for companies to archieve their goals. The aim of this research is to analyze the effect of asset structure, growth, and liquidity toward capital structure. The sample of this research are 96 observations from listed public manufacturing companies ofindonesian stock exchange year 2007-2009. Sample collected using Cluster Proporsional Random Sampling. Hypothesis tested using multiple regression and the result shows only liquidity has significance effect toward capital structure. Whereas asset structure and growth do not have significance effect toward capital structure Keywords:Capital Structure, Asset Structure, Growth, Liquidity
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA PERUSAHAAN DI INDONESIA
Authors: Murtini Umi , Mansyur Rizal
Published: June 2021

This research aims to test the impact of corporate governance mechanism towards earnings management hold by Indonesian companies. The reseach explains the impact of manajerial,institusional ownership, independent commissioner, the size of commissioner council, and auditor quality (as corporate governance proxy) towards earnings management. The resultproves that manajerial ownership and independent commissioner give negative impact while commissioner council gives positive impact and institusional ownership and auditor qualitydo not affect the earnings management.Keywords: corporate governance, earnings management, auditor quality
PENGARUH KOMPENSASI, LEVERAGE, UKURAN PERUSAHAAN, EARNINGS POWER TERHADAP MANAJEMEN LABA
Authors: Sosiawan Santhi Yuliana
Published: June 2021

According to agency theory there are separation of fucntion between principal and agent. This separation of function creates different interest between parties that lead to a discretionof the manager to maximize the earnings at the cost of principal. This condition occurs because of the asymmetric information between management and owner that has no access to the information of the company. Therefore, it is interesting to study the actions of management. This research investigate the effects of compensation, leverage that calculate with debt to total asset, size of company with log total asset, and earnings power with net profit margin as the independent variables against the earnings management as the dependent variable. In measuring the earnings management, researcher used the calculationof modified Jones model. The result shows that NPM variable as the projection of earning power and DTA variable as the proxy leverage has positive effect towards the earning management. While the compensation and company size has no effect towards the earning management.Keywords: compensation, leverage, company size, earnings power
SIMULTANITAS STRUKTUR KEPEMILIKAN, KEBIJAKAN DIVIDEN, DAN UTANG
Authors: Wati Krisna Mutiara
Published: June 2021

The purpose of this study is to examine the simultaneity of four financial variable, i.e. institutional ownership, managerial ownership, dividend policies, and Debt. This study analyzes a sample of IDX-listed manufacturing firms over the period 2006 – 2010. The  coefficients of model are estimated using two stage least square model. The results show a number of important findings. Firstly, institutional ownership was determined simultaneously with managerial ownership, and the coefficient support agency hypothesis. Secondly, institutional ownership was determined simultaneously with dividend, but the coefficient does not support agency hypothesis. Thirdly, institutional ownership was not determined simultaneously with debt. Fourthly, dividend was determined simultaneously with dividend with debt.Keywords: ownership structure, dividend, debt
PERBANDINGAN KINERJA KEUANGAN BANK DEVISA DAN BANK NON DEVISA DI INDONESIA
Authors: Manuputty Sally Ridge Angie , Sunarto Hari
Published: June 2021

This research is aimed at examining whether the foreign exchange banks perform better than non foreign exchange banks. The sample size of both bank categories are drawn almost
evenly i.e. twenty fourth foreign exchange banks and twenty fifth non foreign exchange banks as they are listed in the Bank Indonesia for period of 2006 until 2010. The independent
sample statistical t-test and U Mann Whitney test are used to examine the hypothesis. Almost all financial ratios as indictors’ bank performance disclose that foreign exchange banks
surpass those non foreign exchange banks. The descriptive statistic of financial ratios may reflect the advantage of the former bank category such larger geographic coverage and
superiority in management team. However, according inference statistical test came to conclusion that foreign exchange bank performs better significantly in lower operational risk
and hence lower cost of fund respectively. The non foreign exchange bank category prove a better in capital adequacy ratio, however the foreign exchange bank category has superior
absolute paid up capital.

Keywords : financial performance, foreign exchange bank, non foreign exchange bank.
PROFITABILITAS BANK DI INDONESIA DENGAN METODE RISK BASED BANK RATING PADA EMITEN PERBANKAN DI BURSA EFEK INDONESIA
Authors: Fernando Pasaribu Rowland Bismark , Kowanda Dionysia , Padma Paramitha Gusti Nyoman
Published: June 2021

This research aims to analze the influence of Risk Based Bank Rating to the Profitability of generalbank go public listed in the Indonesia Stock Exchange.Factor tasted are Non Performing Loan (NPL),Liquidity to Deposit Ratio (LDR), Proportion of the Independent Board of Commisioners, AuditCommittee, Institutional Ownership, Operating Expens and Operating Income (BOPO) and CapitalAdequacy Ratio (CAR) towards Return On Assets (ROA).The sample of this study using purposivesampling method, with the number of sample used were 20 general banks go public listed in theIndonesia Stock Exchange (IDX) in the periode 2008 - 2014. Result of this study indicate that NPL,Audit Committee, and BOPO has significant effect on ROA, while the LDR, proportion of independentboard, institusional ownership, and CAR has no significant effect on ROA. The result of this analysisshowed about 60,3% from the adjusted R2 that ROA can be explained by NPL,LDR,GCG,BOPO, andCAR. The rest 49,7% influenced by other variables outside the model.Keywords: RBBR,ROA,NPL,LDR,GCG,BOPO,CAR
PENGARUH SISTEM PENGENDALIAN INTERN PENJUALAN TERHADAP EFEKTIVITAS PENJUALAN: STUDI KASUS PT. INTI (PERSERO) BANDUNG
Authors: Ariadharma Andhika
Published: June 2021

Sales is a major activity in companies that need to be taken seriously, because with the sale of thecompany to earn a profit for the company's survival. Given the importance of sales activity within thecompany, it is necessary to control the sale as well. Sales activity should be planned and carried outeffectively and efficiently as possible in order to profit the company can achieve the optimum point,and the company can also handle and control the sales activity well in line with the growing companyand competition in the business world. In this study, the researchers conducted a case study usingdescriptive analysis research methodology of data collection is done by questionnaires, interviews,observation, and research literature. The method used to test the hypothesis is a statistical method ofSpearman Rank correlation. Based on the results of questionnaires and hypothesis testing is done, theresults obtained by calculating the percentage of 69.22% so it can be concluded that the InternalControl System Sales is designed PT INTI (Persero) is very influence on sales effectivitness.Keywords: Internal Control System Sales, Sales Effectivitness
PENGARUH UMUR, UKURAN, DAN PROFITABILITAS PERUSAHAAN TERHADAP PERATAAN LABA
Authors: Sari Rut Puspita , Kristanti Putriana
Published: June 2021

Income smoothing is one of the ways used by management to reduce fluctuations in earnings obtainedin order to profit in accordance with the desired target. This study aimed to test: the effect of firm age,firm size, and firm profitability on income smoothing on companies listed in the Indonesia StockExchange. The sample is determined based on purposive sampling, a total of 265 manufacturingcompanies during the 2010-2014 period. Technical analysis of the data using logistic regression. Theresults showed that the age of the firm, firm size, and profitability influence the practice of incomesmoothing.Keywords: Firm Age, Firm Size, Firm Profitability, Income Smoothing
PENGARUH PROFITABILITAS, UMUR, DAN UKURAN PERUSAHAAN TERHADAP STRUKTUR MODAL
Authors: Mau Jefrianus , Prasasyaningsih Indri , Kristanti Putriana
Published: June 2021

; "> This study aims to examine the influence of profitability, age, and size of the company on the capitalstructure. Population in this research is the company's property and real estate listed on theIndonesia Stock Exchange in 2010-2014. There are 24 companies with the data for 5 years as manyas 120 data that meet the criteria of the study sample that has been set. Variables used in this studywere independent variables consisting of profitability as measured by ROE, firm size, firm age andthe dependent variable is capital structure. These results indicate that profitability as measured byROE negative effect on the capital structure, age did not affect the company's capital structure andthe size of the company's positive impact on the capital structure.Keywords: profitability, firm’s age, firm’s size, capital structure
PENGARUH ASIMETRI INFORMASI TERHADAP BIAYA EKUITAS DAN BIAYA UTANG DENGAN MANAJEMEN LABA SEBAGAI VARIABEL INTERVENING
Authors: Jasman Jasman
Published: June 2021

ABSTRACTThis research aims to investigate the influence of asymmetric information on cost of debt and cost ofequity, and the role of earnings mangement as intervening variable. The research design isquantitative method. The Sample used in this study is property & real estate companies listed inIndonesian Stock Exchange. The result shows that there is no influence of asymmetric information toearnings management. Empirical evidence shows that asymmetric information negatively affect costof equity; on the other hand, asymmetric information does not influence cost of debt. Furthermore,earnings management does not influence cost of equity and cost of debt. Earnings managementcannot be used as an intervening variable in examining the relationship between asymmetricinformation to cost of debt. However, earnings management can be empirically used as anintervening variable in analyzing the relationship of asymmetric information to cost of equity.Keywords: information assymmetry, earnings management, cost of debt, cost of equity