bluuebunny/crossref_metadata_2025 huggingface dataset:
Modifiable Host Factors for the Prevention and Treatment of COVID-19: Diet and Lifestyle/Diet and Lifestyle Factors in the Prevention of COVID-19
Authors: Hibino Sawako , Hayashida Kazutaka
Published: May 2022

Many studies have shown that the immune system requires adequate nutrition to work at an optimal level. Not only do optimized nutritional strategies support the immune system, but they also reduce chronic inflammation. Nutritional supplements that are recommended for patients with critical illnesses are thought to also be effective for the coronavirus disease 2019 (COVID-19) patients in the intensive care unit. Some studies have recommended fresh fruits and vegetables, soy, nuts, and antioxidants, such as omega-3 fatty acids, to improve immune system activity. Although nutritional status is considered to be an important prognostic factor for patients with COVID-19, there is to date no sufficient evidence that optimal nutritional therapies can be beneficial for these patients. Some have argued that the COVID-19 pandemic is a good opportunity to test the effectiveness of nutritional intervention for infectious diseases. Many researchers have suggested that testing the proposed nutritional approaches for infectious diseases in the context of a pandemic would be highly informative. The authors of other review papers concluded that it is important to have a diet based on fresh foods, such as fruits, vegetables, whole grains, low-fat dairy products, and healthy fats (i.e., olive oil and fish oil), and to limit the intake of sugary drinks as well as high-calorie and high-salt foods. In this review, we discuss the clinical significance of functional food ingredients as complementary therapies potentially beneficial for the prevention or treatment of COVID-19. We believe that our review will be helpful to plan and deploy future studies to conclude these potentials against COVID-19, but also to new infectious diseases that may arise in the future.
The Potential Impact of Inducing a Restriction in Reimbursement Criteria on Vitamin D Supplementation in Osteoporotic Patients with or without Fractures
Authors: Esposti Luca Degli , Perrone Valentina , Sella Stefania , Arcidiacono Gaetano , Bertoldo Francesco , Giustina Andrea , Minisola Salvatore , Napoli Nicola , Passeri Giovanni , Rossini Maurizio , Giannini Sandro
Published: May 2022

In October 2019, the Italian Drug Agency (AIFA) restricted reimbursement criteria for vitamin D (VD) use outside the osteoporosis setting (Note 96). However, whether this restriction could also have involved patients at risk for or with osteoporotic fractures has not yet been investigated. We retrospectively analyzed databases from five Italian Local Health Units. Patients aged ≥50 years with either at least one prescription for osteoporosis treatment or with fragility fractures and evidence of osteoporosis from 2011 to 2020 were included. The proportion of subjects with an interruption in VD treatment before and after the introduction of the new reimbursement criteria and predictors of this interruption were analyzed. A total of 94,505 patients (aged 69.4 years) were included. Following the introduction of Note 96, a 2-fold (OR 1.98, 95% CI: 1.92–2.04) increased risk of VD discontinuation was observed. These findings were independent of seasonal variation, osteoporosis treatment patterns, as well as other confounding variables. However, a higher rate of interruption was observed in patients without vertebral/femur fracture (37.8%) vs. those with fracture (32.9%). Rheumatoid arthritis, dyslipidemia and previous fracture were associated with a lower risk of VD interruption, while stroke increased the risk of VD interruption. Our results highlight that a possible misinterpretation of newly introduced criteria for reimbursement restrictions in VD outside of osteoporosis have resulted in an inadequate level of VD supplementation in patients with osteoporosis. This undertreatment could reduce the effect of osteoporosis therapies leading to increased risk of negative outcome.
Biomarkers of Redox Balance Adjusted to Exercise Intensity as a Useful Tool to Identify Patients at Risk of Muscle Disease through Exercise Test
Authors: Grillet Pierre-Edouard , Badiou Stéphanie , Lambert Karen , Sutra Thibault , Plawecki Maëlle , Raynaud de Mauverger Eric , Brun Jean-Frédéric , Mercier Jacques , Gouzi Fares , Cristol Jean-Paul
Published: May 2022

The screening of skeletal muscle diseases constitutes an unresolved challenge. Currently, exercise tests or plasmatic tests alone have shown limited performance in the screening of subjects with an increased risk of muscle oxidative metabolism impairment. Intensity-adjusted energy substrate levels of lactate (La), pyruvate (Pyr), β-hydroxybutyrate (BOH) and acetoacetate (AA) during a cardiopulmonary exercise test (CPET) could constitute alternative valid biomarkers to select “at-risk” patients, requiring the gold-standard diagnosis procedure through muscle biopsy. Thus, we aimed to test: (1) the validity of the V’O2-adjusted La, Pyr, BOH and AA during a CPET for the assessment of the muscle oxidative metabolism (exercise and mitochondrial respiration parameters); and (2) the discriminative value of the V’O2-adjusted energy and redox markers, as well as five other V’O2-adjusted TCA cycle-related metabolites, between healthy subjects, subjects with muscle complaints and muscle disease patients. Two hundred and thirty subjects with muscle complaints without diagnosis, nine patients with a diagnosed muscle disease and ten healthy subjects performed a CPET with blood assessments at rest, at the estimated 1st ventilatory threshold and at the maximal intensity. Twelve subjects with muscle complaints presenting a severe alteration of their profile underwent a muscle biopsy. The V’O2-adjusted plasma levels of La, Pyr, BOH and AA, and their respective ratios showed significant correlations with functional and muscle fiber mitochondrial respiration parameters. Differences in exercise V’O2-adjusted La/Pyr, BOH, AA and BOH/AA were observed between healthy subjects, subjects with muscle complaints without diagnosis and muscle disease patients. The energy substrate and redox blood profile of complaining subjects with severe exercise intolerance matched the blood profile of muscle disease patients. Adding five tricarboxylic acid cycle intermediates did not improve the discriminative value of the intensity-adjusted energy and redox markers. The V’O2-adjusted La, Pyr, BOH, AA and their respective ratios constitute valid muscle biomarkers that reveal similar blunted adaptations in muscle disease patients and in subjects with muscle complaints and severe exercise intolerance. A targeted metabolomic approach to improve the screening of “at-risk” patients is discussed.
ALDH1L2 Knockout in U251 Glioblastoma Cells Reduces Tumor Sphere Formation by Increasing Oxidative Stress and Suppressing Methionine Dependency
Authors: Quéré Maëlle , Alberto Jean-Marc , Broly Franck , Hergalant Sébastien , Christov Christo , Gauchotte Guillaume , Guéant Jean-Louis , Namour Farès , Battaglia-Hsu Shyue-Fang
Published: May 2022

Previously, the in vitro growth of cancer stem cells in the form of tumor spheres from five different brain cancer cell lines was found to be methionine-dependent. As this earlier work indicated that ALDH1L2, a folate-dependent mitochondria aldehyde dehydrogenase gene, is upregulated in glioblastoma stem cells, we invalidated this gene using CRISPR-cas 9 technique in this present work. We reported here that this invalidation was effective in U251 glioblastoma cells, and no cas9 off target site could be detected by genome sequencing of the two independent knockout targeting either exon I or exon III. The knockout of ALDH1L2 gene in U251 cells rendered the growth of the cancer stem cells of U251 methionine independent. In addition, a much higher ROS (reactive oxygen radicals) level can be detected in the knockout cells compared to the wild type cells. Our evidence here linked the excessive ROS level of the knockout cells to reduced total cellular NADPH. Our evidence suggested also that the cause of the slower growth of the knockout turmor sphere may be related to its partial differentiation.
Plasma Levels of Free NƐ-Carboxymethyllysine (CML) after Different Oral Doses of CML in Rats and after the Intake of Different Breakfasts in Humans: Postprandial Plasma Level of sRAGE in Humans
Authors: Helou Cynthia , Nogueira Silva Lima Matheus Thomaz , Niquet-Leridon Céline , Jacolot Philippe , Boulanger Eric , Delguste Florian , Guilbaud Axel , Genin Michael , Anton Pauline M. , Delayre-Orthez Carine , Papazian Tatiana , Howsam Michael , Tessier Frédéric J.
Published: May 2022

N-carboxymethyl-lysine (CML) and other dietary advanced glycation end-products (AGEs) are chemically modified amino acids with potential toxicological effects putatively related to their affinity with the receptor for AGEs (RAGE). The goal of this study was to determine the postprandial kinetics of CML in both rodents and humans and, in the latter, to evaluate their relationship with the soluble RAGE isoforms (sRAGE). Four gavage solutions containing different forms of CML were given to rats, and blood was collected over 8 h. Three different breakfasts containing dietary CML (dCML) were administered to 20 healthy volunteers, and blood was collected over 2 h. Concentrations of CML, CEL, and lysine were quantified in plasma and human meals by LC-MS/MS, and sRAGE was determined in human plasma by ELISA. The results showed that dCML did not affect the concentrations of circulating protein-bound CML and that only free CML increased in plasma, with a postprandial peak at 90 to 120 min. In humans, the postprandial plasmatic sRAGE concentration decreased independently of the dAGE content of the breakfasts. This study confirms reports of the inverse postprandial relationship between plasmatic free CML and sRAGE, though this requires further investigation for causality to be established.
Distinct AMPK-Mediated FAS/HSL Pathway Is Implicated in the Alleviating Effect of Nuciferine on Obesity and Hepatic Steatosis in HFD-Fed Mice
Authors: Xu Hanyuan , Lyu Xiaorui , Guo Xiaonan , Yang Hongbo , Duan Lian , Zhu Huijuan , Pan Hui , Gong Fengying , Wang Linjie
Published: May 2022

Nuciferine (Nuci), the main aporphine alkaloid component in lotus leaf, was reported to reduce lipid accumulation in vitro. Herein we investigated whether Nuci prevents obesity in high fat diet (HFD)-fed mice and the underlying mechanism in liver/HepG2 hepatocytes and epididymal white adipose tissue (eWAT) /adipocytes. Male C57BL/6J mice were fed with HFD supplemented with Nuci (0.10%) for 12 weeks. We found that Nuci significantly reduced body weight and fat mass, improved glycolipid profiles, and enhanced energy expenditure in HFD-fed mice. Nuci also ameliorated hepatic steatosis and decreased the size of adipocytes. Furthermore, Nuci remarkably promoted the phosphorylation of AMPK, suppressed lipogenesis (SREBP1, FAS, ACC), promoted lipolysis (HSL, ATGL), and increased the expressions of adipokines (FGF21, ZAG) in liver and eWAT. Besides, fatty acid oxidation in liver and thermogenesis in eWAT were also activated by Nuci. Similar results were further observed at cellular level, and these beneficial effects of Nuci in cells were abolished by an effective AMPK inhibitor compound C. In conclusion, Nuci supplementation prevented HFD-induced obesity, attenuated hepatic steatosis, and reduced lipid accumulation in liver/hepatocytes and eWAT/adipocytes through regulating AMPK-mediated FAS/HSL pathway. Our findings provide novel insight into the clinical application of Nuci in treating obesity and related complications.
Pulmonary Targeting of Levofloxacin Using Microsphere-Based Dry Powder Inhalation
Authors: Al Hagbani Turki , Vishwa Bhavya , Abu Lila Amr S. , Alotaibi Hadil Faris , Khafagy El-Sayed , Moin Afrasim , Gowda Devegowda V.
Published: May 2022

The objective of the current study was to develop poly (lactic-co-glycolic acid) (PLGA) microspheres loaded with the anti-tuberculosis (anti-TB) fluoroquinolone, Levofloxacin (LVX), in the form of dry powder inhalation (DPI). LVX-loaded microspheres were fabricated by solvent evaporation technique. Central Composite Design (CCD) was adopted to optimize the microspheres, with desired particle size, drug loading, and drug entrapment efficiency, for targeting alveolar macrophages via non-invasive pulmonary delivery. Structural characterization studies by differential scanning calorimetry (DSC), Fourier transform infrared (FTIR) spectroscopy, and X-ray diffraction analysis revealed the absence of any possible chemical interaction between the drug and the polymer used for the preparation of microspheres. In addition, the optimized drug-loaded microspheres exhibited desired average aerodynamic diameter of 2.13 ± 1.24 μm and fine particle fraction of 75.35 ± 1.42%, indicating good aerosolization properties. In vivo data demonstrated that LVX-loaded microspheres had superior lung accumulation, as evident by a two-fold increase in the area under the curve AUC0–24h, as compared with plain LVX. Furthermore, LVX-loaded microspheres prolonged drug residence time in the lung and maintained a relatively high drug concentration for a longer time, which contributed to a reduced leakage in the systemic circulation. In conclusion, inhalable LVX-loaded microspheres might represent a plausible delivery vehicle for targeting pulmonary tuberculosis via enhancing the therapeutic efficacy of LVX while minimizing its systemic off-target side effects.
The Reception of the Hebrew Prophets in Ancient Christianity
Authors: Roukema Riemer
Published: May 2022

This contribution discusses the ways in which the Hebrew prophets in Greek and Latin translations were received by Christians from the second to fifth centuries CE, preceded by an impression of the New Testament use of these prophets. Besides the vast amount of ecclesiastical references and commentaries, it also deals with Marcionite and Gnostic views. It demonstrates that Christians most often read the prophets as testimonies to Christ and the communities of those who believed in him. Allegorical readings came up soon and were justified by Origen of Alexandria (185–254 CE), whose interpretations were most influential in subsequent centuries. In the fourth century, a reaction against the allegorical reading of the prophets arose in Antioch, Syria; the “Antiochene school” rather limited its approach to the historical context of the prophets, except for texts read Christologically in the New Testament. This article also considers the question whether the Christian appropriation of the Hebrew prophets may be deemed legitimate.
Effective Electrochemiluminescence Aptasensor for Detection of Atrazine Residue
Authors: Huang Xue , Li He , Hu Mengjiao , Bai Mengyuan , Guo Yemin , Sun Xia
Published: May 2022

According to the chemiluminescence characteristics of the luminol-hydrogen peroxide (H2O2) system, this work designed a novel and effective electrochemiluminescence (ECL) aptasensor to detect atrazine (ATZ) rapidly. Silver nanoparticles (AgNPs) could effectively catalyze the decomposition of H2O2 and enhance the ECL intensity of the luminol-H2O2 system. Once ATZ was modified on the aptasensor, the ECL intensity was significantly weakened because of the specific combination between ATZ and its aptamer. Therefore, the changes in ECL intensity could be used to detect the concentration of ATZ. Under optimal detecting conditions, the aptasensor had a wide linear range from 1 × 10−3 ng/mL to 1 × 103 ng/mL and a low limit of detection (3.3 × 10−4 ng/mL). The designed aptasensor had the advantages of good stability, reproducibility, and specificity. The aptasensor could be used to detect the ATZ content of tap water, soil, and cabbage and had satisfactory results. This work effectively constructs a novel, effective, and rapid ECL aptasensor for detecting ATZ in actual samples.
Estimation of Submerged Arc Plates Weldment Properties Using ANFIS and Regression Techniques
Authors: Hassan Abdul Kareem , Jasim Raad , Ashoor Yousif
Published: April 2022

The present work aims to build mathematical models based on experimental data to estimate the mechanical properties of submerged arc weldment. AISI 1020 low carbon steel plates 16mm thickness were welded according to orthogonal array in order to establish the relationship between input parameters (welding current, Arc voltage and welding speed) and output parameters (ultimate tensile stress, yield stress, impact energy and hardness) by submerged arc welding (SAW) process. The relationship between input and output parameters for the welding process are conducted using two suitable mathematical models the first one based on regression analysis, while the second one based on multi input single output ANFIS model for estimation of some mechanical properties of the welded plates. It was found that ANFIS results are closer to the experimental results than regression results. The optimal parameters (which give a maximum value of ultimate tensile strength (UTS), yield stress and impact energy; 446 MPa, 318 MPa and 213 J) are welding current is (380 Amp), Arc voltage is (25 V) and welding speed is (40 cm/min), while the maximum value of hardness number is (228 HV), when current welding is (380 Amp), Arc voltage is (25 V) and welding speed is (25 cm/min).
Direct-Contact Evaporation Using Different Refrigerants: A Review
Authors: Hayder Safaa , Danook Suad , Sultan Hussein
Published: April 2022

The direct-contact evaporation method is characterized by its effectiveness in applications of heat exchangers, especially in cooling systems, due to the absence of any heat resistors that prevent the transfer of heat between the cold and hot medium. The direct contact heat transfer depends mainly on how quickly the heat is taken by the bubbles of the evaporative refrigerant from the liquid and the increase in its volume up to the top of the heat exchanger, which is usually a cylindrical liquid column so that the temperature drop therein is uniform and even. There is much research on the method of heat transfer by direct contact. In this research, we collected and summarized most of the theoretical and practical researches that examined this method with the most important findings.
Prokofiev and Fairy Tale
Authors: Ляхович Артём Владимирович
Published: April 2022

Статья посвящена образной сфере сказки в творчестве Прокофьева, которая трактуется как ключевой локус его поэтики. Эта сфера рассмотрена в двух планах: сказочность как нарратив (в аспекте музыкально-инструментальной литературности, уподобления инструментального произведения литературной притче) и сказочность как творческий метод (в аспекте музыкального языка Прокофьева, его принципиальной установки на оригинальность и, соответственно, на необычность, остранение, чудо). Со вторым планом связана и сфера детства в музыке Прокофьева, тождественная миру, увиденному «как впервые». Нарратив трактуется двояко: в широком смысле - как комплекс взаимосвязанных музыкально-структурных и ассоциативных систем, восходящих к моделированию литературных форм и смыслов; и в узком - как звукоизображение рассказа, где Прокофьев по-новому продолжает «балладную» традицию романтиков. С литературностью прокофьевского нарратива резонирует роль театра в его творчестве и эстетике.

The article is devoted to the figurative sphere of fairy tales in the work of Prokofiev, which is interpreted as the key locus of his poetics. This sphere is considered in two modes: a fairy tale as a narrative (in the aspect of musical-instrumental literary, assimilating an instrumental work to a literary parable) and a fairy tale as a method of creation (in the aspect of Prokofiev's musical language, his fundamental attitude to originality and, accordingly, to uniqueness, defamiliarization, miracle). The second mode is also associated with the sphere of childhood in Prokofiev's music. It is identical to the world seen “as for the first time.” Narrative is interpreted in two ways: in a broad sense-as a complex of interrelated musical-structural and associative systems, ascending to the modeling of literary forms and meanings; and in the narrower sense, as a sound representation of the story, where Prokofiev continues the “ballad” tradition of composers of Romantism. The role of the theater in his work and aesthetics resonates with the literary nature of Prokofiev's narrative.
Letters from Paul Claudel to Darius Milhaud
Authors: Кокорева Людмила Михайловна
Published: April 2022

Читателю предлагается перевод с французского языка избранных писем поэта и драматурга Поля Клоделя композитору Дариусу Мийо. Эти письма, изданные в Париже в 1962 году к 70-летнему юбилею Мийо (1892-1974), спустя несколько лет после смерти Клоделя (1868-1955), - уникальный документ, свидетельствующий о длительном сотрудничестве двух выдающихся представителей искусства и культуры Франции первой половины ХХ века. Из них можно узнать, как продвигалась работа соавторов над их первым совместным произведением - античной трилогией «Орестея», которая позже будет рассматриваться как одно из самых значительных произведений Мийо - Клоделя. Толчком к началу сотрудничества стал цикл романсов «Познание Востока» - одно из первых опубликованных произведений композитора, написанное на стихи Клоделя еще до знакомства с ним. Переписка началась в 1912 году и продолжалась почти до смерти поэта - 44 года. За это время Мийо создал около 30 сочинений на тексты Клоделя. Это общение обогатило обоих: Клодель пришел к выводу о необходимости участия музыки в его драмах, а Мийо получил в распоряжение художественно ценные тексты Клоделя.

This articLe is a transLation from French of seLected Letters of the poet and pLaywright PauL CLaudeL to the composer Darius MiLhaud. These Letters were pubLished in Paris in 1962 for the 70 anniversary of MiLhaud (1892-1974), a few years after CLaudeL's death (1868-1955). ALso, these Letters are a unique document testifying to the Long cooperation of two outstanding representatives of the art and cuLture of France in the first haLf of the 20 century. One can find out from their Letters how the work on their first joint project- the ancient triLogy “L'Orestie”-progressed. “L'Orestie” wouLd Later be considered as one of the most significant works of MiLhaud and CLaudeL. The impetus for the beginning of cooperation was the cycLe of romances “KnowLedge of the East”-one of the first pubLished works of the composer, written on the poems of CLaudeL even before meeting him. The correspondence began in 1912 and Lasted 44 years untiL the poet's death. During this time, MiLhaud composed about 30 works on CLaudeL's texts. This communication enriched both: CLaudeL came to the concLusion that it was necessary for music to participate in his dramas, and MiLhaud received at the disposaL of artisticaLLy vaLuabLe texts by CLaudeL.
Mozart and the Main Question of Pholosophy
Authors: Йоффе Борис
Published: April 2022

Борис Йоффе определяет собственное композиторское творчество как практическую метафизику, то есть деятельный эквивалент отвлеченной работы мысли. В своем раннем - и одном из центральных - эссе он не останавливается перед тем, чтобы прописать и Моцарту подобный подход, превращая при этом Моцарта в одного из важнейших мыслителей человечества. Более того, Йоффе посягает и на европейскую философскую традицию, предлагая свою собственную постановку ее «основного вопроса» как проблемы цельности и ценности личности. Согласно Йоффе, Моцарт не просто глубоко исследует этот вопрос, но и дает на него ответ, причем ответ этот режуще радикален как с точки зрения принятых психологических, социологических и культурологических концепций, так и с точки зрения этики.

Boris Yoffe defines his own compositions as practicaL metaphysics, that is, the active equivaLent of abstract work of thought. In his earLy major essay, he ascribes to Mozart a simiLar approach, thus turning him into one of the most important thinkers of mankind. Moreover, Yoffe encroaches on the European phiLosophicaL tradition, offering his own formuLation of its “main question” as a probLem of the integrity and vaLue of the individual According to Yoffe, Mozart not onLy deepLy expLores this question, but aLso gives an answer to it, and this answer is radicaL both from the point of view of accepted psychoLogicaL, socioLogicaL and cuLturaL concepts, and from the point of view of ethics.
TEST OF ALTERNATIVE NURSERY PROPAGATION CONDITIONS FOR LUPINUS ELEGANS KUNTH PLANTS, AND EFFECTS ON FIELD SURVIVAL
Authors: Alvarado-Sosa Pedro , Blanco-García Arnulfo , Lindig-Cisneros Roberto
Published: May 2022

Under ecological restoration conditions that impair plant establishment from seed, the use of nursery propagated plants is recommended despite the increased cost. Lupinus elegans is a short-lived perennial legume that has potential for use in restoration and reclamation projects within its distribution range in North America. Nursery container size and age at transplant are key variables influencing survival under field conditions. Our results indicate that plants grown in containers within the volume range of 310 to 380 cm3 fertilized every week with 24 mg of fertilizer per plant, are adequate for propagating L. elegans under nursery conditions. Optimal seedling age at transplant was three months old because it allowed the highest survival rates under field conditions.
Pengaruh Perencanaan Pajak Dan Profitabilitas Terhadap Praktik Manajemen Laba Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Pada Tahun 2019-2020
Authors: Khoerunnisa Shofi Nabila , Apriliawati Yeti
Published: April 2022

This study aims to examine the effect of tax planning and profitability on earnings management practices. This research method used is quantitative research. The reasearch population in this study used 64 consumer goods sector manufacturing companies listed on the Indonesia Stock Exchange in 2019-2020. The sampling technique of this research used purposive sampling method and obtained 34 companies. The independent variable in this study are tax planning (X1) and profitability (X2), while the dependent variable is earnings management (Y). The data analysis technique used is multiple regression analysis with the help of the IBM SPSS 25 application. The research result showed that tax planning has no significant effect on management practices, meanwhile profitability has a significant positive effect on earnings management practices. The result simultaneously showed that tax planning and profitability have a significant effect on earnings management.
Audit Operasional terhadap Pengelolaan Persediaan Obat dan Bahan Medis Habis Pakai
Authors: Hikmah Nuri Aisyah , Supriatna Iyeh
Published: April 2022

This research aims to evaluate the activities of inventory drugs and consumable medical materials management in the Pharmacy Room UPTD Puskesmas Kasomalang, through the implementation of operational audits by empirically assessing the level of efficiency, effectiveness, and economy refers to Peraturan Menteri Kesehatan No.74 Tahun 2016. This study uses qualitative descriptive comparative method with the type of case studies which describe the conditions, criteria, causes, effects, and also strength-weakness matrix as an additional support data. This research uses qualitative data through triangulation procedures. The results show that the inventory of the drugs and consumable medical materials management in the pharmacy room  in UPTD puskesmas kasomalang rates 85% for the effectiveness, 81.25% efficient, and 90.9% economical. But it still has some weaknesses, such as the existence of multiple positions, the occurrence of stockouts and stagnation, and also the administrative activities which are not fully computerized yet.
Evaluasi Sistem Pengendalian Intern Pemberian Pinjaman Anggota Pada Unit Simpan Pinjam Koperasi Peternak Sapi Bandung Utara Lembang
Authors: Kusumawati Yuni , Rufaedah Yanti
Published: April 2022

This study aims to evaluate the internal control system for providing member loans at Simpan Pinjam Unit of Koperasi Peternak Sapi Bandung Utara Lembang. The research method used is descriptive qualitative analysis method with data analysis tool in the form of control matrix. The technique used in data collection is interviews and documentation, and is strengthened by a questionnaire containing questions that refer to the internal control component according to COSO. The results showed that the implementation of the internal control system for providing member loans at Simpan Pinjam Unit of Koperasi Peternak Sapi Bandung Utara Lembang, had fulfilled the internal control objectives based on COSO but was still not optimal because there were several control elements that had not been implemented which had a significant impact, namely elements on the environmental control component, risk assessment, and control activities.
Perancangan Aplikasi Sistem Informasi Akuntansi Penjualan Berbasis Web (Studi Kasus pada CV. Citra Mandiri)
Authors: Azizah Fryda Ismawati Nur , Sudjana Sudjana
Published: April 2022

The use of good technology can have a positive impact on the development of the company. Sales accounting information system is one of the application of accounting information system that can help companies whose main activities are sales. Sales are a way for companies to earn revenue. CV. Citra Mandiri is a company that provides building construction services. Within a month, the company conducted service sales transactions 3-4 times, with turnover reaching Rp. 50.000.000. The company still implements a sales accounting information system manually using paper and stationery, and semi-manual using spreadsheet applications. So that recording until the creation of sales reports is not effective and efficient. The company often has difficulty to record and process sales data, as well as losing documents, notes, and files. To overcome this, it is necessary to design a web-based sales accounting information system application. This research is qualitative research using case study approach. This application was developed using SDLC (system development life cycle), CodeIgniter framework and MySQL database management system. In addition, this application is designed to adapt to the current sales accounting information system, starting from input orders by clients, to produce an output in the form of sales-related reports.
Analisis Kinerja Keuangan Koperasi Unit Desa Minasari Pangandaran Berdasarkan Perhitungan Rasio Keuangan
Authors: Hidayat Hilmy Rizal , Ishak Jouzar Farouq
Published: April 2022

The purpose of this study was to determine and assess the financial performance of the Minasari Village Unit Cooperative based on an analysis of the ratio of liquidity, solvency, profitability, and activity. Financial ratio analysis is used as an analytical method in this study. Overall the results of this study indicate that the financial performance of the Minasari Village Unit Cooperative is good, it can be seen from the level of liquidity to short-term debt is good, the level of solvency is good, the level of profitability of capital and assets is quite good, but the level of asset turnover activity can be said not good because it is still far below the standard. For the Minasari Pangandaran Village Unit Cooperative, it is expected to maintain this good liquidity, solvency, and profitability ratio and increase the asset turnover activity ratio by utilizing the assets owned more effectively and efficiently.
Analisis Manajemen Persediaan Dengan Metode Economic Order Quantity (EOQ) Pada Persediaan Bahan Baku UKM Bydevina
Authors: Prihasti Delia Adni , Nugraha Arie Apriadi
Published: April 2022

UKM Bydevina is an online-based home industry that focuses on hijab and muslim clothing. However, the company has not implemented proper inventory management in running the business. The order quantity of raw materials is only based on estimaste and there is no inventory costs calculation. This study aims to determine UKM Bydevina’s policy in managing raw material inventory, managing raw material inventory using the EOQ method and comparing inventory costs before and after applying the EOQ method. A descriptive-quantitative method is employed in this research. The data was collected thorugh documentation, interview and observation. The result shows that the EOQ for Diamond Fabric is 2.731 yards/order, Moscrepe Fabric is 2.581 yards/order, Rayon Fabric is 763 yards/order and Bubble Pop Fabric is 1.978 yards/order. Then, the company can save inventory costs for Diamond Fabric by Rp 2.102.678 or 12,2%, Moscrepe Fabric by Rp 1.266.937 or 9,6%, Rayon Fabric by Rp 394.052 or 6,2% and Bubble Pop Fabric by Rp 372.426 or 5,3%.
Penyusunan Laporan Keuangan Berdasarkan SAK EMKM (Studi Kasus Pada UMKM Edward Konveksi)
Authors: Maulana Rizky Cahya , Mulyandani Vina Citra
Published: April 2022

Micro Small and Medium Enterprises (MSMEs) in Indonesia have a significant role in building the country's economy. But until now there are still many MSMEs that are difficult to grow their business. One of the contributing factors is that there are still many MSMEs who do not realize the importance of compiling financial statements as a tool to measure the company's performance and as a matter of consideration in making decisions. This research is aimed at MSMEs who have not made financial statements. MSMEs Edward Konveksi is one of the convection companies that has not yet made financial statements. The purpose of this research is to find out the financial records that have been done Edward Konveksi, and compile financial statements based on SAK EMKM. The research method used is a qualitative descriptive method. Data collection techniques are interviews, observations and documentation. This research shows that MSMEs Edward Konveksi have not made financial records and have not compiled financial statements based on SAK EMKM.
Analisis Penerapan Insentif PPh Final UMKM Ditanggung Pemerintah
Authors: Fauzi Miftah , Apriliawati Yeti
Published: April 2022

This research has a purpose to find out how the application of final income tax incentive borne by the Government MSMEs in KPP Pratama Kuningan, as well as the obstacles encountered and the solutions taken. The method used in this research is qualitative research methods. Data collection techniques are carried out through interviews, and documentations. Data analysis techniques are carried out through data collection, data reduction, data display, conclution drawing and verification. The validity of the data was tested by source triangulation. The results showed that the application of final income tax incentives for MSMEs at KPP Pratama Kuningan was good. However, there are obstacles in the socialization process, differences in taxpayer data, and an error in the DJP Online system. The resolution of the obstacles that were carried out included using social media in disseminating information, make an official report (BA) Changes, providing feedback to the DJP Online system holder, and providing consultation facilities via WhatsApp Help Desk. This solution has increased taxpayers who receive final income tax incentives borne by the government.
Pengukuran Kepuasan Pengguna Layanan Pajak E-Filing Menggunakan IPA (Importance Performance Analysis) Studi Kasus Di Universitas Pendidikan Indonesia
Authors: Dewi Damayanti Visma , Arry Irawan
Published: April 2022

Tax is one of the sources of state revenue. Every citizen who has an income of up to 60 million and above is obliged to report taxes to the Directorate General of Taxes. Tax reporting by taxpayers is currently done online through e-filing. Every taxpayer in their online tax reporting has the ability to use the internet, but in practice the tax reporting experiences several obstacles. For this tax reporting, it is expected that taxpayers have convenience in tax reporting, so that taxpayers feel satisfied. The satisfaction of this service needs to be investigated specifically. This research was conducted on employees and lecturers at the University of Education Indonesia. The purpose of this study is to determine the expectations and performance of tax services by the Directorate General of Taxes. The research method uses descriptive data analysis with IPA (Importance Performance Analysis)
Pengaruh Ukuran Perusahaan, Profitabilitas, dan Leverage Terhadap Pengungkapan Corporate Social Responsibility
Authors: Subadriyah Subadriyah , Zihanna Syafinatun Nayyiroh
Published: April 2022

Abstract: The purpose of this research is to analyze the influence of size, profitability, leverage, on the disclosure of social responsibility in the annual report. Scope of this research is descriptive quantitative with the research object of manufacturing companies in the basic industry and chemical sectors listed on the Indonesia Stock Exchange for the period 2017-2019. This research is a quantitative research with multiple linear regression analysis. The data used are secondary data in the form of corporate financial reports for 2017 to 2019. The population used in this study is all 68 companies in the basic industry and chemical sector in the Indonesia Stock Exchange and a sample of 13 companies was obtained. The results of this study indicate that size has a significant positive effect on CSR disclosure, profitability has a negative effect on CSR disclosure, and leverage has a significant negative effect on CSR disclosure.

Keywords: Size, Leverage, Profitability, CSR Disclosure.
Penerapan Theory Of Constraints (TOC) Untuk Optimalisasi Laba Pada PT. Perkebunan Nusantara VIII
Authors: Pelangi Dinda Kirana , Muhammad Rahma Nazila
Published: April 2022

This research aims to provide an overview of the implementation of the Theory Of Constraints (TOC) on profit optimization by providing alternative solutions and calculating estimated profit in accounting at PT. Perkebunan Nusantara VIII. Data analysis uses the five-focusing steps developed by Goldratt. Before the implementation of the TOC, the cost of production was considered good, but sales needed to be increased to overcome losses, in March 2021 the loss for tea products was Rp. 20,159,000,000. After implementing the TOC with the first alternative, increasing sales in the Industri Hilir Teh through TikTok's contribution in supporting online marketing, the loss is estimated to be reduced by 0.5%. By implementing the second alternative, allocating banner expense for Facebook ads with local targets, the loss is reduced by 43% and for the overall sales target, it is estimated to reduce the loss by 53%.
Analisis dan Perancangan ROP, EOQ, Safety Stock Sistem Pengendalian Persediaan Bahan Baku Pada Rumah Makan Bubur Ayam Citarasa
Authors: Katiandagho Intishar Ghinawijaya , Trisyanto Rendra
Published: April 2022

Inventory is the most crucial aspect in restaurant business, good control is needed so that operational activities can run smoothly. In ‘RM Bubur Ayam Citarasa’, the quantity of raw material inventory purchased is based on estimates and intuition so that the inventory costs incurred are not efficient. The purpose of this study is to find out the economical order quantity for each raw material, how much safety stock should be provided and when reordering should be done. The type of data used is quantitative data and is equipped with qualitative data which is then analyzed using the EOQ, Safety Stock and Reorder Point formula. As a result, the company could save  Total Inventory Costs for it’s twelve raw materials up to Rp2,290,219 with the EOQ Method. In order for the quantity of raw material can be monitored properly, researcher designed a simple inventory application using Ms. Excel.
Perancangan Model Akuntansi Pokok untuk Menyusun Laporan Keuangan Berdasarkan SAK EKMKM
Authors: Fakhira Lulu Raihana , Nugraha Arie Apriadi
Published: April 2022

This study aims to design a basic accounting model that can assist Usaha Bumbu Kita in the organization of various transactions, forms, and records to produce financial reports that present accurate and detailed financial information. This study uses a qualitative research method with a case study approach. Data collection techniques were carried out using participatory observation, interviews, and documentation. The results of the study indicate that Usaha Bumbu Kita does not have a financial recording and reporting system by accounting principles yet. In this study, proposals for financial recording and reporting are given by designing an organizational structure, a list of accounts, accounting policies, supporting documents, a flowchart that includes the sales, purchase, and preparation of financial statements. In addition, this research also produces a financial report for the April 2021 period that is following the provisions of SAK EMKM as a recommendation material to the manager of Usaha Bumbu Kita.
Analisis Dan Perancangan Software Aplikasi Sistem Informasi Akuntansi Harga Pokok Produksi
Authors: Andrian Feri , Sudjana
Published: April 2022

During the COVID-19 Pandemic, PT Cakra Terang had to adjust its information system. The Accounting Information System for Cost of Production becomes the object of this research. The results of the comparative analysis of the  Company's method and the Full Costing method, there is an average difference of Rp.550, -. This is because the basis difference in costing in the Company's method is less clear, compared to the Full Costing method. Thus, the Full Costing method is used in the proposed Design of Accounting Information System Applications for Cost of Production with the System Development Life Cycle and Rapid Application Development methods. This application can manage the recording and calculation of the production process and produce a final report on the Cost of Production and selling prices as well as managing the inventory of raw materials. This application can be accessed online which is equipped with access rights.
Analisis Perhitungan Cost-Volume-Profit (CVP) Sebagai Dasar Perencanaan Laba Pada UMKM Obot Fried Chicken
Authors: Guruh Ardana  , Endah Dwi Kusumastuti  , Suryani Anny
Published: April 2022

The COVID-19 pandemic has affected all aspects of life, including the economy. In Indonesia, the most affected by the COVID-19 pandemic are MSMEs. The limited activities that can be carried out lead to reduced sales. Even in the midst of limited conditions, as an MSME, of course, you want to get optimal profits. This study aims to determine the selling price of the product that should be and the number of products that must be sold in order to get the expected profit on Obot Fried Chicken SMEs by using analysis cost-volume-profit. The type of research used is descriptive using analytical tools such as Contribution Margin, Break-even point, Operational Leverage, Margin of Safety, Profit Planning Analysis and Selling Price Determination at Obot Fried Chicken SMEs. The results of this study indicate that the selling price set is right to achieve the profit target of 30%. With a profit target of 30%, UMKM Obot Fried Chicken must be able to target product sales of 14.557 pcs with a sales target in rupiah of Rp.87.341.090
Perbandingan Kinerja Keuangan Perusahaan Telekomunikasi Di Indonesia Sebelum Dan Setelah Pandemi Covid-19
Authors: Hafizh Muhammad , Hastuti
Published: April 2022

This study aims to determine the differences in the financial performance of telecommunications companies before the Covid-19 pandemic and after the Covid-19 pandemic. Financial performance is measured using several ratios, namely liquidity ratios, solvency ratios, and profitability ratios. The type of research conducted is descriptive quantitative research. The population in this study were all telecommunication companies listed on the IDX, namely 6 companies, the sample was collected from 4 company financial statements in 2019 and 2020 using the convenience sampling method. The analysis was carried out by comparing the liquidity ratios, solvency ratios, and profitability ratios of the sample companies before the Covid-19 pandemic and after the Covid-19 pandemic took place. The results of this study indicate that the telecommunications companies sampled experienced a decrease in almost all ratios analyzed during the Covid-19 pandemic, but did not experience a change in their financial performance status.
Pengaruh Teori Fraud Pentagon Terhadap Terjadinya Fraudulent Financial Reporting dengan F-Score
Authors: Ningsih Eneng Naelul Yulia , Syarief Ahmad
Published: April 2022

This study aims to examine the effect of risk factors for fraud in the theory of fraud pentagon using the F-Score Model. The independent variables used are financial stability (A), ineffective monitoring (B), auditor switch (C), change of directors (D), and frequent number of CEO's picture (E) with the dependent variable being fraudulent financial reporting (Y). . This study uses quantitative methods from secondary data, namely the company's annual report. The sample in this study were 23 state-owned companies listed on the Indonesia Stock Exchange in 2015-2019 which were selected using the purposive sampling method. The analysis used is Panel Data Regression with the E-Views 11 program and the help of SPSS 25. The results show that A, B, C, D, and E have a simultaneous effect on Y. But partially, variables A, C, E have an effect on significant to Y. While B, D have no effect on Y.
Audit Tata Kelola IT dan Process Investasi Digital Library Menggunakan Pendekatan Framework Cobit 4.1
Authors: Nugraha Darya Setya , Octavira Poppy
Published: April 2022

Bandung State Polytechnic already has a library information system, one of which is the Digilib system (Digital Library). Digilib makes it easy for both internal and external users to access digital collections quickly, anytime and anywhere to find research reference materials. However, until now, the Digilib Polban system has not run optimally. One way to optimize the management of the Digilib Polban information system is to carry out an Information System Audit to identify the Maturity Level of the Digilib Polban information system, so that it can be seen the extent of IT governance at the Digilib Polban, as well as how the planning and added value is provided for IT investment in the use of information technology, as a means of repairing and updating the IT governance system is digilib. The information system audit is carried out using the COBIT 4.1 framework. The IT processes of each COBIT domain were selected based on those related to IT investment and management of Digilib Polban. The stages in the audit process are Planning, Field Inspection, Reporting, and Follow-up. Data obtained through interviews, observation, and documentation. The results of the research on IT governance of the Digilib Polban system obtained a maturity level at level 2 (Repetable but Intuitive). The results of this audit process and the recommendations made are expected to be a reference in the development and improvement of the Digilib Polban system in order to optimize its services.
Analisis Perbandingan Kinerja Keuangan pada PT Aneka Gas Industri Tbk Sebelum dan Sesudah Go Public
Authors: Ratnanggadi Aurellia Catra , Laksana Banter , Hermawan Dadang
Published: April 2022

The purpose of the study is to find out there is a difference in financial performance of PT Aneka Gas Industri Tbk before and after Go Public during the period of 2014-2018. The data used in this research is quantitative data. This research is a comparative study with a quantitative approach. The data analysis method used was ratio analysis and paired-t test using the SPSS 24 application. The results of the study is the financial performance of PT Aneka Gas Industri Tbk through the ratios: CR, QR, ROI, ROE, DAR, DER and TATO before and after going public is not significant different.