bluuebunny/crossref_metadata_2025 huggingface dataset:
Property tax deduction to an employee: peculiarities of provision by medical organizations
Authors:   State Autonomous Educational Institution of Higher Education of the city of Moscow ", Shinkareva O.V. ,   Moscow City Pedagogical University",   , Moscow, Russia
Published: September 2024

The study is devoted to the analysis of the procedure for providing a property tax deduction for personal income tax to employees of medical organizations. It is noted that the deduction to employees can be provided only for the employee’s expenses for the purchase of residential property in the presence of several documents if the person works under an employment contract. It was noted to which types of employee’s income the property tax deduction can be applied. Disclosed documents that must be received by the employer to provide them with deductions. We considered the situations when providing a deduction not from the beginning of the tax period and disclosed the actions of the employer that he must take to avoid claims from the inspection authorities. Cases on granting property tax deductions to an employee in various situations were analyzed.
State audit of the effective use of national resources
Authors:   Federal State Educational Budgetary Institution of Higher Education “Plekhanov Russian University of Economics”, Moscow, Russia, Kazakov A.S. , Prodanova N.A. ,   Federal State Educational Budgetary Institution of Higher Education “Plekhanov Russian University of Economics”, Moscow, Russia
Published: September 2024

The article discusses and analyzes the possibilities of implementing state audit mechanisms in the management of public resources. The legislation on auditing, including control and accounting bodies, was reviewed, and the effectiveness of the use of national resources over the past four years was analyzed. Based on this, a conclusion was made about the stage of formation of the concept of auditing the effectiveness of the use of national resources in the domestic legal field, and measures were proposed to develop legislative initiatives in this area with subsequent implementation into the conceptual apparatus. In addition, the need has been identified for the Accounting Chamber, as well as for the Control and Accounting Bodies (hereinafter referred to as CSR) of subjects to coordinate activities with the internal services of companies and their compliance system in order to increase the effectiveness of controlling at all levels. The proposed measures can be applied in all regions of the Russian Federation in order to achieve the objectives of state development on time, in full and with minimal losses.
Digital practices in healthcare: effectiveness and necessity
Authors:   Federal State Budgetary Educational Institution of Higher Education “Russian Economic University named after G. Plekhanov”, Ministry of Science and Higher Education of the Russian Federation, Moscow, Russia, Lebedev V.A. , Lebedeva E.I. ,   Non-profit Partnership “Institute of Professional Accountants and Auditors of Russia”, Moscow, Russia
Published: September 2024

Some features of the digitalization of the healthcare sector are considered, which makes it possible to guarantee the timeliness, personalization, manufacturability and safety of medical care, as well as to increase the efficiency of using the healthcare resource base. The analysis of the legislator’s initiatives has been carried out, which, taking into account the peculiarities of the “digital contour”, will significantly increase the availability of medical care for citizens in remote settlements by 2025, and optimize the work of medical institutions providing primary health care. The further deepening of the digital transformation of the healthcare sector is justified; the features of the organization of the provision of medical services by geographically separate units, including the peculiarities of the legal status of remote workers, are considered.
Accounting statements of budgetary organizations: features of methodological approaches to the composition of statements and the formation of a balance sheet
Authors:   Federal State Autonomous Educational Institution of Higher Education “Lobachevsky State University of Nizhni Novgorod”, Nizhny Novgorod, Russia, Druzhilovskaya T.Y.
Published: September 2024

The article studies methodological approaches to the composition of accounting (financial) statements and the disclosure in them of information about the financial position of budgetary organizations in the system of Russian regulatory documents on accounting. A comparison is made of the requirements for the composition of financial statements and the content of the balance sheet of Russian budgetary organizations with the regulations for the composition of financial statements and the content of the balance sheet of Russian commercial organizations. In addition, the requirements for the composition of financial statements and the content of the balance sheet in the system of Russian accounting standards are compared with the regulations on the composition of accounting (financial) statements and the content of the report on the financial position of public sector organizations in the system of international financial reporting standards for public sector organizations. Significant differences are revealed in the methodological approaches to the composition of reporting and the content of the balance sheet in the systems of accounting standards under consideration. Discursive issues regarding aspects of the research carried out are substantiated, and possible ways to solve them are argued.
Repair and maintenance of fixed assets
Authors:   Federal State Educational Budgetary Institution of Higher Education “Financial University under the Government of the Russian Federation”, Moscow, Russia, Sotnikova L.V.
Published: September 2024

Federal Accounting Standard 26/2020 “Capital investments” has established rules for reflecting the cost of repairing fixed assets — if the repair is of a capital nature, the cost of it increases the cost of the repaired object, i.e. it is capitalized, and in the case when the repair is of a current nature or relates to the ongoing maintenance of fixed assets (when it is carried out with a frequency not exceeding 12 months), the costs of conducting them are not included in capital investments, but are written off as expenses of the current period. The non-governmental accounting regulator “Accounting Methodological Center” in its Recommendations sets out its position on the reflection of repair and maintenance costs. During the research, we used such methods as analysis and synthesis, comparison, grouping method, analogy method, logical approach, systematic approach. As a result of the conducted research, this article, in particular, presents additional proposals clarifying the wording of both the FSB 26/2020 and the Recommendations of the NBU BMC. In addition, in this paper, suggestions are made to improve the content of accounting statements. The results of this study will be of interest to a wide range of readers studying various problems of modern Russian and foreign accounting, and can also be used in the educational process of higher educational institutions.
Principles of accounting and reporting as principles of valuation and their implementation in practice
Authors:   Federal State Autonomous Educational Institution of Higher Education “Lobachevsky State University of Nizhni Novgorod”, Nizhny Novgorod, Russia, Druzhilovskaya E.S.
Published: September 2024

The basis of any valuation rules are its principles. In this regard, before defining these rules, it is first necessary to establish what these principles should be. In this article, the basic modern principles of accounting and reporting embedded in the systems of Russian and International standards are considered as principles for valuation of accounting and reporting objects. When conducting research, methods such as analysis and synthesis, grouping method, comparison, analogy method, logical approach, systematic approach were used. As a result of the research, this paper presents a system of valuation principles derived from the principles of accounting and reporting provided for by the main domestic and international regulatory documents. In addition, this article analyzes the practice of implementing these principles by Russian and foreign organizations with different scales of activity. The results obtained in this article will be useful to a wide range of readers interested in the problems of modern accounting and reporting, including valuation, which can be used in the educational process of higher educational institutions, as well as in the practical work of accounting departments of modern organizations.
Sanctions and their impact on accounting in medical budgetary institutions
Authors:   Federal State Budgetary Educational Institution of Higher Education “Russian Economic University named after G.V. Plekhanov”, Moscow, Russia, Tchaikovskaya L.A.
Published: September 2024

Accounting is especially important for medical budget institutions under sanctions, in order to ensure financial stability and effective resource management. This article is devoted to topical issues that reveal the impact of sanctions on accounting in medical budgetary institutions. The following methods were used in the research: analysis and synthesis, comparison, logical and systematic approaches. As a result of the research, this article provides information about the healthcare sector, which is one of the most important sectors of the economy. It is shown that in sanctions conditions, which can have a negative impact on the country’s economy, especially in the healthcare sector, accounting is the basis of financial planning and control, ensuring more efficient management of resources and funds. Based on this, the main task of accounting in medical institutions is the correct reflection of all financial transactions and obligations related to the provision of medical services in the accounting system. This allows institutions to control their activities, plan financial flows, and track expenses and income. It is concluded that despite sanctions and geopolitical crises, medical budget institutions are actively developing, mastering new technologies, opening branches and trying to maintain efficiency in the proposed circumstances. The results of the study will be of interest to practitioners in the field of accounting of budgetary institutions, as well as the scientific community involved in research in the field of health care. The results reflected in this article can be used in the educational process of higher educational institutions and in the practical work of accounting departments of modern organizations (including healthcare).
Features of overtime work payment by medical organizations
Authors:   Moscow City University, Shinkareva O.V. , Vishnevskiy V.A. ,   Moscow City University
Published: September 2024

The problem of rationing the volume of labor activity is one of the urgent for medical workers. Questions regarding the duration of working hours for doctors of various specialties cause difficulties for both the workers themselves and for economists and accountants. One of the greatest difficulties from the point of view of domestic labor and tax legislation is caused by the aspects of registration and accounting in the calculation and reporting documentation of work performed in excess of the normal number of working hours, which is very common in the field of medicine — it is impossible to accurately schedule the time of work of medical personnel with each patient. This article discusses the specifics of recording and processing overtime work in the healthcare sector in compliance with accounting requirements and principles. In accordance with Article 99 of the Labor Code of the Russian Federation, key legal norms, organizational aspects, and methods of registration of overtime hours worked by employees of medical organizations are outlined and analyzed. On specific theoretical provisions and practical examples, the authors explore the processes of personnel and accounting for overtime work and specifics, proposing possible ways to regulate the process of accounting and tariffication of employees in accordance with the accounting policy of medical organizations.
Fair overtime pay: the need and rationale for changes
Authors:   Federal State Budgetary Educational Institution of Higher Education “Russian Economic University named after G. Plekhanov”, Ministry of Science and Higher Education of the Russian Federation, Moscow, Russia, Lebedev V.A. , Lebedeva E.I. ,   Non-profit Partnership “Institute of Professional Accountants and Auditors of Russia”, Moscow, Russia
Published: September 2024

Amendments to the overtime payment regulations provided for by the Federal Law “On Amendments to Article 152 of the Labor Code of the Russian Federation” dated 04/22/2024 No. 91-FZ, effective September 1, 2024, were considered. The analysis of the need for such amendments, which were initiated by law enforcement practice, drew attention to the absence of appropriate conditions in the Labor Code, which allowed the employer to consider only the salary (official salary) of such an employee when calculating remuneration for overtime work. This circumstance infringed on the rights of employees to fair wages for overtime work. The amendments that require consideration of compensation and incentive payments, and not only the basic part of wages when paying overtime, are considered.
Inventory accounting: innovations, problems and prospects
Authors:   Federal State Autonomous Educational Institution of Higher Education “Lobachevsky State University of Nizhni Novgorod”, Nizhny Novgorod, Russia, Druzhilovskaya T.Y.
Published: September 2024

Not long ago, the new federal standard FSBU 5/2019 “Reserves” was introduced. The article identifies and analyzes the innovations of this standard in relation to inventory accounting. The new regulations of FSBU 5/2019 “Inventories” are compared with the rules of the predecessor PBU 5/01 “Accounting for inventories”. A comparison is also made of the new rules for accounting for inventories in FSBU 5/2019 “Inventories” with the regulations of IAS 2 “Inventories”. The significance of the innovations of FSBU 5/2019 “Inventories” for healthcare organizations is substantiated. Both the advantages and controversial aspects of the new rules of IAS 2 “Inventories” are argued in relation to the procedure for classifying objects as inventories, the valuation of inventories when accepting them for accounting, the methodology for determining the cost of inventories, and the valuation of inventories after their recognition in accounting. Proposals for resolving controversial aspects of inventory accounting in the process of further development of accounting are substantiated.
Reflection of interest and other expenses on loans and borrowings in accounting (financial) statements: recommendations of state and non-state regulators
Authors:   Federal State Educational Budgetary Institution of Higher Education “Financial University under the Government of the Russian Federation”, Moscow, Russia, Sotnikova L.V.
Published: September 2024

The Ministry of Finance of the Russian Federation, as the state regulator of accounting, annually discloses new aspects of improving interest and other expenses related to borrowing in accounting (financial) reporting forms, including by issuing annual recommendations to auditors and audit organizations on verifying the reliability of annual reports. Despite the apparent simplicity of reflecting interest on borrowed funds — either for expenses of the current period or in the value of an investment asset, practitioners do not have fewer questions over time. The non-governmental accounting regulator “Accounting Methodological Center” also in its recommendations sets out its position on the reflection of interest and other expenses mainly in connection with newly emerging types of contractual relations for the presentation of borrowed funds. When conducting research, we used such methods as analysis and synthesis, comparison, grouping method, analogy method, logical approach, systematic approach. As a result of the conducted research, this article, in particular, presents generalized requirements for the formation of information on interest and other expenses related to borrowing, depending on the purpose of use and form of borrowing, as well as part of cash flows from current (operating), investment and financial activities of reporting organizations. In addition, in this paper, proposals are made to improve the accounting standard for reflecting the costs associated with borrowing. The results of this study will be of interest to a wide range of readers studying various problems of modern Russian and foreign accounting, and can also be used in the educational process of higher educational institutions.
The impact of improving the methodology for valuation of accounting objects on reforming the preparation of financial results statement
Authors:   Federal State Autonomous Educational Institution of Higher Education “Lobachevsky State University of Nizhni Novgorod”, Nizhny Novgorod, Russia, Druzhilovskaya E.S.
Published: September 2024

The importance of improving the methodology for valuation of accounting objects is beyond doubt. This improvement can significantly increase the reliability of accounting and reporting information of organizations. In this case, it becomes necessary to change the reporting forms themselves. This article analyzes the impact of improving the methodology for valuation of accounting objects on reforming the preparation of the financial results statement, which is one of the most important reporting forms for organizations. When carrying out the research, such methods as grouping method, analysis and synthesis, comparison, method of analogies, logical approach, systematic approach were used. As a result of the research carried out in this work, the impact of reforming the methodology for valuation of accounting objects on the development of the preparation of financial results statement was determined. This article also proposes a form for reporting financial results, modified under the influence of improving the above-mentioned methodology. The results obtained in this article will be useful to a wide range of readers interested in the problems of modern accounting and reporting, including valuation, which can be used in the educational process of higher educational institutions, as well as in the practical work of accounting departments of modern organizations.
Depreciation premium by medical companies in tax accounting as method of optimizing corporate income tax
Authors:   Moscow City University, Shinkareva O.V.
Published: September 2024

Depreciation bonus — the possibility of a one-time reflection of up to 30% (or 10%) of capital expenditures in tax accounting, is an effective tool of tax policy, allowing the company to postpone the payment of tax to a later period, thereby stimulating it to update fixed assets. At the same time, it is important to know all the features of the reflection of this premium in tax accounting in order to avoid sanctions for violation of tax legislation. In this regard, the purpose of the study is to analyze the specifics and identify the features of recording a depreciation premium in tax accounting, as well as to present practical recommendations for optimizing income tax in medical organizations by applying a depreciation premium. The article discusses the specifics of calculating the amount of the depreciation premium and the conditions for its application by medical companies, reflects the conditions for its application, as well as the specifics of drawing up a tax policy in this area of taxation. Practical situations regarding the application and calculation of the amount of the depreciation premium, as well as a comparison of the amount of tax payments when applying this right and waiving it are given. Conclusions are drawn from the results of the study.
The essence of ESG projects, the specifics of risks and profitability
Authors:   Federal State Educational Budgetary Institution of Higher Education “Plekhanov Russian University of Economics”, Moscow, Russia, Borodin A.I. , Prodanova N.A. ,   Federal State Educational Budgetary Institution of Higher Education “Plekhanov Russian University of Economics”, Moscow, Russia, Pshenichny O.V. ,   Federal State Educational Budgetary Institution of Higher Education “Plekhanov Russian University of Economics”, Moscow, Russia
Published: September 2024

Numerous global problems of our time pose a challenge to the world community. It is obvious that the risks of unsustainable development create a potentially heavy burden for future generations, depriving them of the opportunity to develop on an equal basis with the current generation. These risks require all economic agents to be more active in purposefully ensuring sustainable development. In this regard, the study of mechanisms in the field of ensuring sustainable development of Russia is especially important. In this study, the emphasis was placed on studying the essence of ESG projects and their financial component. The authors reviewed the main types of ESG projects; systematized the risks inherent in their implementation; We figured out the definition of “profitability” of an ESG project.
Markers of healthcare: the scientific and legal environment of a medical university
Authors:   Federal State Budgetary Educational Institution of Higher Education “Russian Economic University named after G. Plekhanov”, Ministry of Science and Higher Education of the Russian Federation, Moscow, Russia, Lebedev V.A. , Lebedeva E.I. ,   Non-profit Partnership “Institute of Professional Accountants and Auditors of Russia”, Moscow, Russia
Published: September 2024

The article notes and examines in detail the currently important healthcare tool that provides training for highly qualified personnel — research work carried out at a medical university. In May 2024, the decree of the President of the Russian Federation defines strategic goals for the development of the social sphere facing domestic healthcare and relating, in particular, to strengthening human health, increasing healthy life expectancy, timely disease prevention, and increasing the level of satisfaction of participants in a special military operation with conditions for medical rehabilitation. The analysis of the features of legal support of scientific personnel of medical universities involved in the training of highly qualified doctors who are called upon to directly solve the above tasks, possessing not only theoretical knowledge, but also having passed scientific and practical training.
Increasing engagement with liver disease management across the UK: a follow-up cross-sectional survey
Authors: Jarvis Helen , Berry Charlotte , Worsfold Jonathan , Hebditch Vanessa , Ryder Stephen
Published: September 2024

Background

Liver disease is an increasing cause of premature mortality. Early detection of liver disease in primary care gives opportunity to intervene and change outcomes. Engagement in liver disease care by NHS bodies responsible for primary care pathway development could drive improvements. The formation of integrated care systems (ICS) in England provides an opportunity to reassess engagement with liver disease nationally.

Aim

To update the level of engagement with community chronic liver disease management among ICSs and health authorities across the UK.

Design & setting

A cross-sectional follow-up survey to ICS and UK health boards.

Method

Questions used for a previous survey in 2020 were adapted and sent electronically to NHS bodies responsible for health care across the UK, using a freedom of information request. Quantitative analysis was undertaken using Microsoft Excel.

Results

There were 67 responses from 68 possible ICS and health board areas, representing 99% UK coverage. Twenty-seven per cent had a named individual responsible for liver disease. Monitoring of local liver disease health statistics happened in 34% of all UK areas. Comprehensive care pathways were available inn= 24/67 (36%) of areas, an increase from 26% in the 2020 survey. Areas with no liver pathways in place fell from 58% to 36% between the two surveys. Regional variations persist, with Wales and Scotland moving towards comprehensive coverage. Almost double the number of areas were making use of transient elastography within community pathways of care, up from 25% to 46%.

Conclusion

The results of this re-survey highlight improvements, but emphasise the need to build on regional success to further reduce inequality in care commissioning.
Image Encryption Using Modified Perturbed Logistic Map
Authors: Kumaran Subhashini , Ramachandran Amutha
Published: September 2024

The unique properties of chaotic maps have achieved more importance in data protection. The role of the initial parameters in generating the chaotic sequences is vital. In the proposed approach, a new modified perturbed logistic map is suggested. Image encryption is carried out in four steps. The chaotic sequences are attained using the proposed map at first. Secondly, permutation on the pixels of the image is handled by a modified zig zag transformation. Thirdly, permutation effect is further improved by dynamic quaternary DeoxyriboNucleic Acid (DNA) encoding and diffusion using DNA operations. Finally encryption is achieved by exercising DNA decoding. It can be observed from the experiment results of statistical analysis, differential attack analysis, Encryption Quality (EQ) analysis and performance analysis that the proposed scheme surpass existing schemes and can resist different attacks.
SARS-CoV-2 Mutations and Their Impacts on Virulence and Transmissibility of The Virus
Authors: Bahman Sajjad , Farajnia Safar , Alizadeh Effat , Nozad Charoudeh Hojjatollah , Hosseini Mohammad Kazem , Naghili Behrooz
Published: September 2024

The emergence of SARS-CoV-2 in 2019 and its rapid global spread led to infrequent problems for human society. This vast spreading and high mortality rate were related mainly to the potential of this virus to develop mutated variants. Due to the emergence of hyper mutated strains escaping from vaccine-induced immune responses, the pandemic is still ongoing despite the discovery of various vaccines, and there is little chance that it will be eradicated in the near future. Therefore, it is crucial to monitor covid-19 mutations globally in order to develop new control measures. The SARS-CoV-2 mutation’s emergence and molecular characteristics have been the major talking points of this article, with a focus on significant variants classified as variants of concern (VOC).
Comparative Study of the Effects of Docosahexaenoic Acid, Linoleic Acid, and Taxol in Decreasing the Expression of miR-10b, and miR-20a OncomiRs, and their Target Major Histocompatibility Complex Class I Chain-Related Proteins A (MICA) in Triple-Negative Metastatic Breast Cancer Cell Line
Authors: Maralbashi Sepideh , Salari Farhad , Aslan Cynthia , Shekari Najibeh , Javadian Mahsa , Asadi Milad , Kazemi Tohid
Published: September 2024

Background: Molecular signatures of the effects of widely used omega-3 and omega-6 fatty acids as dietary supplements and even in cancer therapy have been studied. Of them, microRNAs, have been shown to undergo altered expression after treatment with docosahexaenoic acid (DHA) and linoleic acid (LA) in different cancer types. In this study, the expression level of two well-known onco-microRNAs (miR), miR-10b and miR-20a, and also major histocompatibility complex class I chain-related protein A (MICA) as the target for these oncomiRs were investigated after treatment with DHA, LA, and common therapeutic agent Taxol. Methods: MDA-MB-231 cells were cultured in a complete RPMI 1640 medium and an MTT assay was performed to determine IC50 of DHA, LA, and Taxol. Cells were treated by DHA (100µM), LA (50µM), and Taxol (0.3µM) alone or in different combinations. After RNA extraction and cDNA synthesis, the expression levels of miR-10b, miR-20a, and MICA were determined by quantitative real-time PCR. U6 and β-Actin were used as endogenous controls, respectively. Results: Our findings showed that DHA, LA, and Taxol, and their combinations led to the significantly decreased expression of miR-10b and miR-20a (all P<0.0001). The expression level of miR-10b and miR-20a significantly decreased when treated with the LA+TAX combination. MICA as the target of miR-10b and miR-20a was also down-regulated significantly (P<0.0001) especially when treated with DHA+LA+TAX. Conclusion: Useful effects of DHA, LA, and their combination in breast cancer (BC) could be interpreted in part by decreasing the expression level of oncomiRs. In the case of MICA have had some contrary. High expression of MICA/B caused an approving outcome concerning the relapse-free period in early BC patients, however; some studies have shown that higher MICA expression was found as a sign of poor prognosis in BC. The decreased expression of MICA in the present study suggests the potential role of DHA and LA should be used in dietary supplements of BC patients.
c-Myc Inhibition Induces an Additive Effect with Cyclophosphamide in Acute Lymphoblastic Leukemia
Authors: Sadeghi Mohammad , Panahi Maryam , Kheyrizadeh Zahra , Aghebati-Maleki Leili , Movasaghpour Akbari Ali Akbar , Hosseinpour Feizi Abbas Ali , Shahmohammadi Farid Sima , Dolati Sanam , Jadidi-Niaragh Farhad
Published: September 2024

Background: Cellular-myelocytomatosis (c-Myc), an oncoprotein and a transcription factor, is involved in several essential cellular processes. The c-Myc expression level is highly regulated in normal cells. It has been proved that c-Myc expression is deregulated in malignant cells due to rearrangements and mutations. The overexpression of this molecule is also reported to be present in acute lymphoblastic leukemia (ALL) as well, which is correlated with an unfavorable response to treatment, poor prognosis, and decreased overall survival. The upregulation of c-Myc results in increased proliferation, cell growth, and survival of ALL cells. Hence, making it an ideal target for leukemia treatment. This study evaluates the effect of c-Myc silencing combined with cyclophosphamide treatment, an FDA-approved chemotherapeutic. Methods: Peripheral blood and bone marrow samples (mononuclear cells) were derived from eleven ALL patients. To silence c-Myc, small interfering-RNA (siRNA)-lipofectamine was used. The efficacy of gene silencing was assessed by the qRT-PCR test. Next, the effect of c-Myc silencing combined with cyclophosphamide treatment in ALL primary cells was evaluated using a 3-(4,5-dimethylthiazol-2-yl)-2,5-diphenyl-2H-tetrazolium bromide (MTT) test. Results: ALL cells were successfully transfected with c-Myc-siRNA. Also, treating cells with cyclophosphamide exerted a slight fall in the c-Myc mRNA level. The MTT test revealed that following the inhibition of c-Myc by siRNA, the viability of primary ALL cells decreased in response to cyclophosphamide treatment. Also, it was discovered that silencing c-Myc with siRNA combined with cyclophosphamide treatment significantly inhibits the growth of primary ALL cells compared to cyclophosphamide monotherapy. Conclusion: c-Myc possesses high potential in the treatment of several cancers. Our findings add ALL to this category as well. Silencing c-Myc sensitizes ALL cells to cyclophosphamide treatment and can help with the better treatment of the afflicted individuals.
Preferential Solvation of Cyclosporin in Aqueous Mixtures of Some Polymeric Cosolvents
Authors: Peña María Ángeles , García-Serna Olga E. , Tinjacá Darío A. , Delgado Daniel R. , Martínez Fleming
Published: September 2024

Background: Cyclosporin is a cyclic peptide-drug used as immunosuppressant for the prophylaxisof transplant rejection whose physicochemical properties in mixed aqueous solvent systems isstill not well understood. The preferential solvation parameters of cyclosporin in aqueous binarymixtures of diethylene glycol monoethyl ether (DEGME), polyethylene glycol 200 (PEG 200) andpolyethylene glycol 400 (PEG 400) were computed. Methods: Reported mole fraction solubilities of cyclosporin in DEGME-aqueous mixtures,PEG 200-aqueous mixtures, and PEG 400-aqueous mixtures were processed by following theinverse Kirkwood-Buff integrals (IKBI) method as suggested by Marcus and Ben-Naim using somethermodynamic parameters reported in the literature for these aqueous-polymeric mixtures at298.15 K. Results: It is observed that cyclosporin is sensitive to preferential solvation effects in theseaqueous-polymeric binary solvent systems. The preferential solvation parameter by DEGME (δx1,3)is negative in water-rich mixtures but positive in mixtures of 0.12<x1<1.00. It is conjecturablethat hydrophobic hydration around the non-polar methyl and methylene groups of this drug thatcould be present in water-rich mixtures can significantly impact the drug solvation. Otherwise,in mixtures of 0.12<x1<1.00 in DEGME-aqueous mixtures, as well as in almost all the mixtureswith PEGs, the preferential solvation by polymeric cosolvents could be due to the acidic behaviorof cyclosporin in front of ether and hydroxyl oxygen atoms of these polymeric cosolvents. Conclusion: Cyclosporin is preferentially solvated by the polymeric solvents in almost all thestudied mixtures of these aqueous-polymeric binary solvent systems.
Optimalisasi Penggunaan Human Resource Information System (HRIS) pada Human Capital Administration of The Foundation
Authors: Andani Julina , Purbasari RR Niken
Published: September 2024

The Foundation is a non-profit organization that focuses on education and empowerment of women in micro-enterprises (MSMEs). The Foundation has several community activity programs such as scholarship programs, batik learning houses, learning house programs for underprivileged community groups, etc. Community Service Activities carried out by STIE Trisakti at The Foundation aim to help organizations improve the accuracy and completeness of data on the HRIS (Human Resource Information System) used by The Foundation so that the process of managing Human Resource (HR) management activities becomes more efficient and appropriate. The STIE Trisakti Community Service Team together with The Foundation team carry out activities to apply management science, especially human resource management, to optimize the use of HRIS as a solution for managing organizational HR by updating employee data through the process of collecting the latest employee data and filling out employee data update forms continuously. The use of HRIS in routine activities is the responsibility of the HC administration unit so that the available data is accurate and can minimize errors that generally occur in the process of organizational HR management activities. Accurate employee data information is an important part of the HR management process to achieve efficiency and effectiveness in achieving success goals.
IMPLEMENTASI ENTERPRISE RESOURCE PLANNING (ERP) PENGELOLAAN SPARE PART PADA PT. ABADI PRATAMA INDUSTRI
Authors: Rizal Rizalzaelani , Patandung Heri , Supendi Supendi , Suzanto Boy
Published: September 2024

The focus of this research is to determine how to implement Enterprise Resource Planning (ERP) Spare Part Management at PT. Abadi Pratama Industri. This research uses descriptive research type. The data sources used in this research are primary and secondary data. To obtain information that is relevant to the problems discussed, the author uses information gathering methods such as observation, interviews, documentation and literature. Based on the results of the Spare Part Management research before using the Enterprise Resource Planning (ERP) network procedures on cash disbursement are still carried out by the same function, the related documents are incomplete and made manually and the financial statements made are not separate and there are no document numbering. Spare Part Management after using the Enterprise Resource Planning (ERP) network procedures for cash disbursement carried out by different functions, the related documents are in accordance with the procedures and are created automatically based on the system and the financial reports that have been made are separate and there are document numbe rs generated by the system ERP. ERP implementation of spare part management at PT. Abadi Pratama Industri as a whole shows better results and is in accordance with the procedure.
PENGARUH STRUKTUR MODAL DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN NON-KEUANGAN DI INDONESIA
Authors: Anastasya Stella Lewinsky , Tjhai Fung Jin
Published: September 2024

This study aims to analyze how the capital structure, institutional ownership, managerial ownership, profitability, company size, dividend policy, and current ratio influence the firm value. The research used all companies listed on the Indonesia Stock Exchange (IDX) except for the financial sector over a 3-year period, from 2020 to 2022. Purposive sampling was employed as the sampling method, and multiple regression analysis was used for data analysis. There were 65 companies and 195 data that met the research criteria. The research findings indicate that capital structure and profitability have a positive influence on company value. High capital structure and profitability lead investors to perceive that the company has promising prospects in the future thereby increasing firm value. Company size has a negative impact on company value because having substantial but idle assets can adversely affect company performance which results decreasing firm value. However, institutional ownership, managerial ownership, dividend policy, and current ratio do not affect firm value.
PENGARUH RASIO KEUANGAN DAN FAKTOR LAINNYA TERHADAP NILAI PERUSAHAAN NON-KEUANGAN DI INDONESIA
Authors: Santoso Michael Adrian , Tjhai Fung Jin
Published: September 2024

The purpose of this research is to obtain empirical evidence about the effect of return on equity, debt to equity ratio, current ratio, firm size, dividend payout ratio, managerial ownership, institutional ownership, and free cash flow on firm value. This research uses samples from all companies except financial sector listed on the Indonesia Stock Exchange (IDX) from 2019 to 2022 with 65 listed non-financial companies used as samples in this research. This sample selection used the purposive sampling method with research data with a total of 195 data and analysis using multiple linear regression. The results of this research showed that return on equity and debt to equity ratio have positive effect on firm value. Higher return on equity shows that the company is generating higher profits and the profits can exceed the cost of equity, thereby giving a positive impression to shareholders which can increase firm value. Higher debt to equity ratio means that the company is more confident about the company’s prospects and increases the management discipline in managing company’s financial, which makes investors interested in buying shares, thereby increasing firm value. Other independent variables such as current ratio, firm size, dividend payout ratio, managerial ownership, and institutional ownership have no effect on firm value.
PENGARUH WHISTLEBLOWING SYSTEM DAN FAKTOR LAINNYA PADA INTEGRITAS LAPORAN KEUANGAN
Authors: Jennyver Jennyver , Mungniyati Mungniyati
Published: September 2024

The objective of this research is to obtain empirical evidence regarding variables influencing the integrity of financial statements. Specifically, institutional ownership, managerial ownership, independent commissioners, audit tenure, whistleblowing system, leverage, and company size on integrity financial statements. The population used in this study consists of companies in the cyclicals and non-cyclicals consumer sectors listed on the Indonesia Stock Exchange (IDX) from 2020 until 2022. Sample selection was conducted using purposive sampling method, resulting in 543 data samples or 181 companies meeting the sample selection criteria. The collected sample data were tested and analyzed using multiple regression analysis. The findings of this research indicate that institutional ownership and leverage affect the integrity of financial statements. Meanwhile, managerial ownership, independent commissioners, audit tenure, whistleblowing system, and company size do not have a significant impact on the integrity of financial statements.
CORPORATE GOVERNANCE, FIRM SIZE DAN EARNINGS MANAGEMENT
Authors: Yuwono Martinus Ryno Prisilino , Marlinah Aan
Published: September 2024

The aims of this research is to determine empirical evidence regarding the influence of corporate governance, firm size, leverage, sales growth as independent variable to earnings management as dependent variable in listed consumer cyclical and non-cyclical companies on the Indonesia Stock Exchange . Earnings management variable in this research was measured using the Modified Jones Model developed by Dechow et al. This research used a sample of 108 consumer cyclical and non-cyclical sector companies on the Indonesia Stock Exchange for the period 2020-2022 by purposive sampling method.  This research uses multiple regression method to determine relation between each independent variable to variable dependent. The results of this research show that independent variables such as board of director’s,  auditor’s size, firm performance and firm size have effect on earnings management, while other independent variables such as managerial ownership, leverage, sales growth, and audit committee have no effect on earnings management.
KOMPLEKSITAS AUDIT DAN FAKTOR LAIN: APAKAH MEMENGARUHI AUDIT REPORT LAG
Authors: Irene Irene , Tjahjono Rudi Setiadi
Published: September 2024

The purpose of this study is to provide empirical evidence regarding the effect of audit complexity, ownership concentration, profitability, solvency, liquidity, audit committee, public accounting firm size, company size, and company age on audit report lag. Audit report lag can be minimized by knowing the factors that affect the audit report lag in companies in Indonesia.This study uses secondary data which is the financial statement data of non-financial companies for the period 2015 to 2019 which are listed on the Indonesia Stock Exchange (IDX). The selected sample in this study has been determined by the criterias using the purposive sampling method. The sample selection of 142 companies was tested using multiple regression analysis. The results of this study indicate that solvency, liquidity, audit committee, size of public accounting firm, and company age have no effect on audit report lag. The results of this study differ from the ownership concentration, profitability, and company size which have a negative effect on the audit report lag. On the other hand, audit complexity has a positive effect on audit report lag.
PENGARUH INVESTMENT DECISION, PROFITABILITY, DAN FAKTOR LAIN TERHADAP FIRM VALUE
Authors: Winda Winda , Jonathan Aries
Published: September 2024

The increasing performance of the firm is one of the interests of investors in investing. The value of a firm is reflected in its share price which continues to increase in the long term. The higher the share price, the higher the firm value. The purpose of this study is to obtain empirical evidence about the effect of dividend policy, investment decision, leverage, profitability, firm size, current ratio, managerial ownership, and total assets turnover on firm value. The object of this study are consumer cyclicals and non-cyclicals companies listed on the Indonesia Stock Exchange from year 2020 until year 2022. The selection sample in this study used purposive sampling method with a total 105 data samples used. This study used a multiple regeression in analyzing the data. The results of this study indicate that leverage, profitability, investment decision, and managerial ownership affect firm value. Leverage has a positive effect on firm value, the use of debt as a source of funding can optimize the company's operational activities to obtain the benefits that the company wants to achieve so that it can increase the firm value. Profitability has a positive effect on firm value, high level of profitability will attract investors to invest so that it can increase the firm value. Investment decision has a negative effect on firm value, inappropriate investment decisions can affect the development of a company’s business so that can reduce investor confidence and decrease the firm value. Managerial ownership has a negative effect on firm value, high managerial ownership will make management make decisions only to prosper the interests of management in decision making, so that investors do not have maximum control and decrease the firm value. Meanwhile, the dividend policy, firm size, current ratio, and total assets turnover have no effect on firm value.
PENGARUH AUDIT COMMITTEE, CASH HOLDING, DAN FAKTOR-FAKTOR LAINNYA TERHADAP PERATAAN LABA
Authors: Silaban Nico Chandra , Marlinah Aan , Supriatna Dicky
Published: September 2024

The aim of this research is to empirically prove that company size, profitability, dividend policy, leverage, audit committee, cash holding and institutional ownership are able to predict the probability of company management implementing income smoothing practices. This research uses a population of companies in the consumer cyclicals and consumer non-cyclicals sectors that have been listed on the Indonesia Stock Exchange from 2017 to 2022, with 34 companies selected as samples. The sample was selected using a purposive sampling method and analyzed using the logistic regression method. The results of this research show that company size, dividend policy, leverage, audit committee, cash holding, and institutional ownership cannot predict the probability of company management implementing income smoothing practices, while profitability can predict the probability of company management implementing income smoothing practices.
EARNING MANAGEMENT IN MANUFACTURING COMPANIES IS INFLUENCED BY COMPANY CHARACTERISTICS AND AUDIT ELEMENTS
Authors: Khairani Munisha , Siahaan Magda
Published: September 2024

This study seeks empirical evidence regarding the effect of growth opportunities, leverage, fixed asset turnover, profitability, company size, company age, audit quality, audit independence, and audit committee on earnings management. This study uses the reporting of manufacturing companies listed on the Indonesia Stock Exchange from 2016 to 2018. The research sample consisted of 309 data, which were selected as the final sample using purposive sampling. This study uses multiple regression analysis with the SPSS program to test the relationship between independent and dependent variables. The results of this study indicate that the variables of growth opportunity, profitability, and audit quality affect earnings management. While the variables of leverage, fixed asset turnover, company size, company age, audit independence, and audit committee do not affect earnings management.
INCOME SMOOTHING PRACTICE ON MANUFACTURING COMPANIES IN INDONESIA
Authors: Stewart Stewart , Siahaan Magda
Published: September 2024

This study seeks empirical evidence regarding the influence of profitability, company size, financial leverage, stock price, cash holding, dividend payout ratio, and audit committee. This study uses data from the financial statements of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2019. The sample amounted to 129, obtained by the purposive sampling method. The hypothesis of this study was carried out using binary logistic analysis. The study's results for profitability, cash holding, stock price, and financial leverage show that they do not influence income smoothing practices. Apart from the variables above, the dividend payout ratio and audit committee positively affect income smoothing practices. In contrast, company size hurts income-smoothing practices. The positive influence states that the greater the dividend payout ratio and audit committee, the greater the influence of company management to carry out income smoothing practices, while for the negative influence, the larger the company's size, the lower the income smoothing practices in the company will be.