bluuebunny/crossref_metadata_2025 huggingface dataset:
Oxytetracycline-resistant heterotrophic fecal bacteria from pigs of Kabalasan, Baybay City, Leyte, Philippines
Authors: Abando John Gerard , Bitacura Jayzon
Published: October 2023

The excessive use of oxytetracycline for the cost-efficient production of swine can increase the development of antibiotic resistance among pathogenic bacteria. This study was conducted to isolate and identify putative cultivable heterotrophic bacteria from pig feces and evaluate their resistance to oxytetracycline. Composite fecal samples were serially diluted and plated using Tryptic Soy Agar (TSA). Distinct colonies were selected and grown on TSA plates and the pure cultures were subjected to limited screening for morphological and physiological characteristics. Representative isolates were then identified and subjected to oxytetracycline susceptibility assay through the disk diffusion method. Thirteen out of 15 selected colonies from TSA plates were successfully cultured and grouped into eight groups based on the isolates' morphological and physiological characteristics. Of the eight representative isolates, three were identified as putative Escherichia coli, two were Staphylococcus aureus strains, Staphylococcus vitulinus, Bacillus cereus and Proteus mirabilis. Furthermore, S. vitulinus and S. aureus strains exhibited susceptibility to oxytetracycline. Meanwhile, isolates, P. mirabilis and the three strains of E. coli showed the highest resistance while B. cereus showed the least. These oxytetracycline-resistant isolates can be used as test organisms to determine the antibacterial effect of novel bioactive compounds or as potential sources of oxytetracycline resistance genes that could be used as selection markers in transgenic experiments.
Biofungicide potential of wood vinegar against anthracnose of bell pepper (Capsicum anuum L.) caused by Colletotrichum spp.
Authors: Olana Rochelle , Mangaoang Yolanda
Published: October 2023

Bell pepper is an essential food ingredient used for home consumption, catering and in the food industry. However, bell pepper's shelf-life is reduced due to anthracnose caused by the fungus Colletotrichum spp. Control measures using wood vinegar as an alternative to commercial fungicides are explored to control bell pepper anthracnose. The study evaluated the efficacy of different concentrations of wood vinegar - 1%, 2%, 3%, 4% and, 5% against bell pepper anthracnose, laid out in a completely randomized design with triplicates. Spore germination assay and poisoned food technique revealed that 3% was the lowest concentration to completely inhibit the germination of conidia, while at 2%, the colony diameter and sporulation of Colletotrichum spp. was significantly reduced compared to the untreated control. In addition, treated fruits with 3% wood vinegar showed a significant decrease in disease incidence and lower disease severity ratings comparable with 0.0625% benomyl for both protective and eradicative treatments. The eradicative treatment was more effective than the protective treatment. Thus, wood vinegar was shown to have strong antifungal activity against Colletotrichum spp.
Digestibility of fortified sugarcane-top pellets supplemented with concentrates and Arachis pintoi leaf meal in goats
Authors: Tongol Mae Ann , Bestil Lolito
Published: October 2023

An in vivo digestibility trial was conducted to assess the digestibility of fortified sugarcane top (SCT)-based pellets supplemented with concentrates and Arachis pintoi (Pinto peanut) at varying ratios. Six female goats were randomly assigned to six different treatments: T1-concentrate at 1.25% of BW, T2-concentrate at 1.00% of BW and A. pintoi at 0.25% of BW, T3- concentrate 0.75% of BW and A. pintoi at 0.50% of BW, T4-concentrate at 0.50% of BW and A. pintoi at 0.75% of BW, T5-concentrate at 0.25% of BW + A. pintoi at 1.00% of BW and T6-A. pintoi at 1.25% of BW, all in dry matter (DM) basis. The feeding trial was repeated four times with 7 day intervals as replicates. Feed intake and fecal output were recorded and samples were analysed for dry matter (DM), organic matter (OM), crude protein (CP) and neutral detergent fiber (NDF). Nutrient digestibility were computed and data were subjected to one-way analysis of variance for a randomized complete block design while pairwise comparison of treatment means was done using Tukey’s Honestly Significant Difference Test. Results show that the ratio of concentrate and A. pintoi at 0.75% and 0.50% of BW, DM basis, significantly increased the digestibility of fortified sugarcane top-based pellets in goats, thus maximizing its utilization.
PENGARUH TINGKAT LITERASI KEUANGAN TERHADAP PERSONAL FINANCE PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS TRIBHUWANA TUNGGADEWI MALANG
Authors: Lestari Elly , Setyawati Yuni , Sarjo Simforianus
Published: October 2023

Tujuan penelitian ini adalah untuk mengetahui pengaruh literasi keuangan tentang pengetahuan umum, tabungan dan pinjaman, asuransi dan investasi terhadap personal finance secara parsial dan simultan. Jenis penelitian adalah kuantitatif dengan sampel 70 responden yang terdiri atas mahasiswa manajemen angkatan tahun 2018 fakultas ekonomi Universitas Tribhuwana Tunggadewi melalui  simple random sampling.  Analisis Data yang digunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa pengetahuan umum, Tabungan dan pinjaman, Asuransi  dan Investasi mempunyai pengaruh signifikan dan positif terhadap personal finance. Hal ini ditunjukkan dengan nilai masing-masing t hitung t tabel dengan signifikansi 0,05. Begitu juga secara simultan, dimana Fhit Ftabel denga signifikansi 0,05. Hasil tersebut memberikan makna bahwa semakin baiknya literasi keuangan akan meningkatkan personal finance. Perlunya memiliki pengetahuan tentang keuangan pribadi agar tiap individu bisa mengatur keuangan dengan baik, memiliki kehidupan yang sejahtera serta tidak mengalami kesulitan keuangan di masa depan.
PENGARUH KESADARAN KERJA TERHADAP EFEKTIVITAS KERJA PEGAWAI PADA DINAS BADAN KEPENDUDUKAN DAN KELUARGA BERENCANA NASIONAL (BKKBN) KOTA BIMA
Authors: Fitri Aenun , Aprianti Kartin
Published: October 2023

Penelitian ini bertujuan untuk mengetahui pengaruh Kesadaran Kerja Terhadap Efektivitas Kerja Pegawai Pada Dinas Badan Kependudukan dan Keluarga Berencana Nasional (BKKBN) Bima. Pendekatan yang digunakan dalam penelitian yaitu menggunakan pendekatan asosiatif. Populasi dalam penelitian berjumlah 67 orang dengan sampel ASN sejumlah 32 orang. Tekhnik pengumpulan data yang digunakan yaitu observasi, kuesioner, dan studi pustaka. Tekhnik analisis data yang digunakan uji validitas dan uji reliabilitas, analisis regresi linear berganda,  koefisien korelasi, koefisien determinasi dan uji t dengan diolah menggunakan program Statistical Product and Service Solution (SPSS) version 20. Hasil penelitian menunjukan bahwa kesadaran kerja berpengaruh secara signifikan terhadap efektivitas kerja pegawai Pada Dinas Badan Kependudukan Dan Keluarga Berencana Nasional (BKKBN) Kota Bima.
PENGELOLAAN KEUANGAN BADAN USAHA MILIK DESA (BUMDES) DALAM UPAYA MENINGKATKAN KESEJAHTERAAN MASYARAKAT
Authors: Iriani Nur Ida , Nugroho Anung Prasetyo , Tia Maria Yosifa
Published: October 2023

Tujuan penelitian ini adalah untuk mengetahui pengelolaan keuangan dalam upaya meningkatkan kesejahteraan masyarakat pada BUMDes Sumber Sejahtera Desa Pujonkidul Kecamatan Pujon Kabupaten Malang. Jenis penelitian deskriptif kualitatif, data yang digunakan primer dan sekunder. Teknik pengumpulan data yaitu, observasi, wawancara, dan dokumentasi. Sedangkan analisis data yang digunakan melalui beberapa tahap yaitu reduksi data, penyajian data, serta penarikan kesimpulan. Keabsahan data menggunakan triangulasi data, triangulasi pengamat, triangulasi teori dan triangulasi metode. Hasil penelitian menunjukan pengelolaan keuangan BUMDes Sumber Sejahtera meliputi beberapa tahap, perencanaan dilakukan tiap devisi dan tidak dibuat secara tersetuktur, pencatatan dilakukan dengan mencatat pendapatan dan pengeluaran dari setiap unit bumdes, pelaporan dilakukan setiap unit membuat laporan pendapatan dan pengeluaran, dan diserahkan ke bendahara BUMDes untuk direkap dan dibuat dalam laporan keuangan dan penanggungjawaban dilakukan setiap tahun ada, untuk di laporkan kepada pemerintah desa supaya bisa melihat kinerja BUMDes dan juga disampaikan kepada masyarakat dalam musyawarah desa. Pengelolaan keuangan di BUMDes Sumber Sejahtera dikatakan masih fleksibel. Untuk kesejahteraan masyarakat adanya konstribusi dari BUMDes dengan adanya unit-unit usaha BUMDes dan banyak masyarakat yang memanfaatkan keberadaan BUMDes.
STRATEGI MEMBANGUN LOYALITAS PELANGGAN MELALUI INOVASI LAYANAN (STUDI PADA PRODUCTION HOUSE CHARPROD)
Authors: Gunadi Heru
Published: October 2023

Tingkat persaingan yang kompetitif pada industri production house membutuhkan strategi inovasi layanan  yang mampu menjadi faktor pembeda dengan pesaing dan menjadi upaya dalam mempertahankan loyalitas pelanggan. Penelitian ini bertujuan untuk mengetahui implementasi inovasi layanan penyimpanan bahan baku pembuatan video company profile pada Production House Charprod sebagai strategi dalam membangun loyalitas pelanggan. Penelitian ini menggunakan pendekatan kualitatif dengan studi deskriptif. Penelitian ini menggunakan metode wawancara untuk pengumpulan data primer. Wawancara dilakukan dengan lima narasumber yang menggunakan jasa yang diberikan oleh PH Charprod. Analisis data menggunakan reduksi data,  penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa inovasi layanan raw material dapat membangun loyalitas pelanggan. Kelebihan inovasi layanan adalah memberikan kemudahan pada sisi pelanggan untuk melakukan pembuatan ulang video-video lain sesuai dengan kebutuhan pelanggan tanpa melakukan proses shooting ulang, cukup menggunakan materi-materi mentah yang sudah ada. Biaya yang akan dikeluarkan pelanggan lebih hemat karena hanya mencakup biaya pasca produksi.
PENGARUH PERPUTARAN MODAL KERJA, UKURAN PERUSAHAAN DAN UMUR PERUSAHAAN TERHADAP PROFITABILITAS
Authors: Nur Khasanah Lia Asriyani , P. Sijabat Yacobo
Published: October 2023

Tujuan dilakukannya penelitian ini yaitu mempelajari lebih lanjut terkait dengan bagaimana perputaran modal kerja (PMK), total aset sebagai metrik ukuran perusahaan, serta umur perusahaan mempengaruhi profitabilitas yang diukur dengan ROE. Adanya penelitian ini diharapkan mampu memberikan informasi penelitian yang lebih baik. Penelitian ini merupakan penelitian bersifat kuantitatif dan menggunakan laporan keuangan tahunan dari bank BUMN yang diunduh dari www.idx.co.id sebagai sumber data sekunder. Metode yang digunakan untuk analisis data meliputi analisis regresi linier berganda dan analisis statistik deskriptif, yang telah melalui uji asumsi klasik sebelumnya. Berdasarkan analisis data dan hasil uji t parsial diperoleh hasil PMK dan umur perusahaan tidak berpengaruh secara signifikan terhadap ROE. Ukuran perusahaan merupakan variabel yang berpengaruh positif signifikan terhadap ROE. Sementara secara parsial, variabel independent dalam penelitian ini secara signifikan tidak mempengaruhi profitabilitas bank BUMN. Untuk itu perlu adanya penambahan variabel independent yang relevan dan mungkin berpengaruh terhadap profitabilitas serta dapat menggunakan teknik analisis data yang lain.Kata Kunci: PMK, Ukuran Perusahaan, Umur Perusahaan, ROE, Bank BUMN.
PENGARUH PROMOSI PENJUALAN DAN HARGA TERHADAP KEPUTUSAN PEMBELIAN PADA ALFAMART CABANG PLAOSAN 2
Authors: Pramularso Eigis Yani
Published: October 2023

This study aims to determine the effect of sales promotions and prices on purchasing decisions at Alfamart Plaosan branch 2. Collecting data using questionnaires distributed to buyers with a total of 96 respondents. The data processing technique was carried out using the SPSS 25 computer program to analyze the existing tests, namely in the form of multiple regression tests which were previously tested for validity, reliability, and classical assumptions. This study resulted in the findings that individually or jointly sales promotions and prices have a positive and significant effect on purchasing decisions. Sales promotions that are carried out need to be improved with variations in existing programs and price policies need to be considered in their determination so that buyers still feel confident that the existing prices are appropriate.
ANALISIS KINERJA KEUANGAN DAN STRATEGI KEUANGAN UMKM UD BERKAH PADA MASA PANDEMI COVID-19 DI KOTA BATU
Authors: Sulistyowati Yayuk , Himawan Sukarno , Ngara Peningsi
Published: October 2023

Sebagai sebuah perspektif, Monetary Execution berharap mendapatkan gambaran yang jelas tentang keadaan data keuangan dan bisnis. Pentingnya menyusun strategi keuangan sebagai bentuk pengambilan keputusan untuk memastikan keberlangsungan bisnis dalam menghadapi pandemi Covid-19. Strategi keuangan dan kinerja UMKM UD Berkah di Kota Batu pada masa pandemi Covid-19 menjadi fokus kajian ini. Penelitian yang dilakukan merupakan penelitian mengunakan metode kualitatif dengan pendekatan deskriptif. Data yang digunakan yaitu data sekunder berupa laporan keuangan UMKM  UD Berkah Kota Batu tahun 2020-2021 dan data primer berupa hasil wawancara dengan pemilik UMKM. Analisa data yaitu cara deskripsi mulai dari reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian membuktikan bahwa kinerja keuangan pada UMKM UD Berkah Kota Batu dinyatakan cukup sehat atau memiliki keuntungan yang tinggi setiap tahunnya. Strategi yang diterapkan UMKM UD Berkah Kota Batupada masa pandemi Covid-19 yaitu mengurangi kegiatan produksi, melakukan kerjasama dengan kemitraan dan menerima pesanan secara online dari pelanggan di seluruh Indonesia, melakukan pemotongan gaji karyawan saat adanya peraturan PPKM (Pemberlakuan Pembatasan Kegiatan Masyarakat) dari pemerintah dan membuat laporan keuangan sebagai landasan informasi pendapatan usaha. Kinerja keuangan pada UMKM UD Berkah Kota Batupada masa pandemi Covid-19 dinyatakan cukup sehat atau memiliki keuntungan yang tinggi setiap tahunnya, hal tersebut.
PENGARUH DISKON BELANJA DAN KEAMANAN DALAM MENGGUNAKAN SHOPEEPAY SEBAGAI SISTEM PEMBAYARAN TERHADAP PERILAKU KONSUMSI DI KALANGAN MAHASISWA UNITRI
Authors: Putri Sri Andika , Agusnia Kria
Published: October 2023

Pembayaran produk dan layanan kini dapat dilakukan menggunakan e-wallet, salah satunya ShopeePay di aplikasi Shopee yang memberikan keamanan dalam berhemat dan berbelanja. Hal ini dimungkinkan di era digital yang berkembang pesat. Hal ini, khususnya di kalangan pelajar, dapat berdampak pada kebiasaan konsumsi. Penelitian ini bertujuan untuk mengetahui apakah keamanan sistem pembayaran ShopeePay dan diskon belanja berdampak pada perilaku konsumsi mahasiswa Unitri. Dalam penelitian ini, analisis regresi linier berganda dikombinasikan dengan purposeful sampling. SPSS Versi 25 digunakan saat memproses data. Hasilnya menunjukkan bahwa diskon belanja berdampak kecil pada konsumsi siswa. Statistik thitung = -1,121 ttabel 1,675 yang memiliki nilai signifikansi 0,232 0,05 membuat H1 tidak valid. Hipotesis 2 didukung karena hubungan antara keamanan (X2) dan perilaku konsumsi (Y) pada mahasiswa Unitri adalah positif dan hanya signifikan secara marjinal, dan karena nilai thitung = 4,124 ttabe1 1,675 memiliki nilai signifikan 0,000 (p 0,05). Hasil uji f menunjukkan bahwa fhitung (9,039) ftabel (3,180) memiliki nilai signifikansi 0,000, mendukung hipotesis (H3) menunjukkan bahwa perilaku konsumsi (Y) antar unit mahasiswa dipengaruhi secara positif dan signifikan secara simultan oleh variabel X1 dan X2, baik secara sendiri-sendiri maupun bersama-sama.
ANALISIS PENENTUAN SUPPLIER YANG EFEKTIF DALAM SUPPLY CHAIN MANAGEMENT DENGAN METODE ANALYTICAL HIERARCHY PROCESS PADA UD. MITRA NATA PERDANA DI KABUPATEN MALANG
Authors: Lestari Elly , Setyawati Yuni , Rudi Jupensius
Published: October 2023

Tujuan dari penelitian ini adalah untuk menentukan “supplier yang efektif dalam supply chain management UD. Mitra Nata Perdana melalui analisis analytical hierarchy process (AHP). Jenis penelitian ini adalah deskriptif-kuantitatif. Data penelitian dikumpulkan dengan teknik dokumentasi dan wawancara. Hasil perangkingan dari analisis AHP menunjukkan urutan tujuh supplier bahan baku produksi UD. Mitra Nata Perdana yang paling efektif adalah Gatot (0,306), Samsul (0,174), Kurniawan (0,156), Untung (0,115), Ribut (0,107), Soni (0,079), dan Darsono (0,064). Supplier yang efektif henndaknya mampu memenuhi standar yang ditentukan oleh perusahaan, baik dari kualitas bahan baku, harga, hubungan kemitraan,” serta pelayanan.
PERAN GAYA KEPEMIMPINAN DALAM KINERJA DAN KEPUASAN KERJA GENERASI MILENIAL : A SYSTEMATIC LITERATURE REVIEW
Authors: Yani Siregar Tika Rahma , Wardi Yunia
Published: October 2023

Tujuan penelitian ini untuk mengetahui bagaimana peran gaya kepemimpinan dalam kinerja dan kepuasan kerja generasi milenial. Penelitian ini menggunakan metode Systematic Literature Review (SLR). Proses review dimulai dengan pengumpulan 350 artikel dari database Google Schoolar, DOAJ dan Science Direct , di mana pada tahap akhir terdapat 21 jurnal yang akan melalui proses analisis lebih lanjut. Hasilnya menunjukkan bahwa gaya kepemimpinan yang kuat memainkan peran penting dalam mendorong peningkatan kinerja karyawan milenial. Gaya kepemimpinan yang efektif dapat memengaruhi kepuasan kerja generasi milenial. Generasi milenial cenderung mencari pemimpin yang dapat memberikan arahan, dukungan, dan memberikan umpan balik positif dalam pekerjaan mereka.
PENGARUH MANAJEMEN SARANA KESEHATAN TERHADAP KEPUASAN PASIEN DI KLINIK PRATAMA PTPN VII KANTOR DIREKSI BANDAR LAMPUNG
Authors: Utomo Muhammad Aditya , Purwadhi Purwadhi , Hidayat Dasrun
Published: October 2023

The purpose of conducting this research is to find out how much influence the management of health facilities has on patient satisfaction at PTPN VII Primary Clinic Office of the Board of Directors. The method used in this research is quantitative with the concept of cross-sectional study. The population in this research is all outpatient PTPN VII Pratama Clinic Office of the Board of Directors in 2022 and the sample collection method uses non-probability sampling with the accidental sampling method. So that a sample of 315 people was obtained. Based on the research results it is known that the P-Value simultaneously is 0.000. As for the partial infrastructure facilities (X1), location (X2), personnel (X3), and pharmacy (X4) variables have a P-Value 0.05, if the probability value is 0.05 so it can be concluded that infrastructure, location, personnel, and pharmacy influence simultaneously and partially on patient satisfaction (Y). Primary Clinics can maintain and improve aspects of manpower related to service and attitudes of officers such as through continuous briefings and outreach regarding a culture of responsive, mutual respect, and empathetic actions.
DETERMINASI AGRESIVITAS PAJAK PADA PERUSAHAAN SEKTOR INDUSTRI
Authors: Rahmadani Hanifah Putri , Nuswandari Cahyani
Published: October 2023

Riset ini memiliki tujuan guna mengerti faktor-faktor yang berpengaruh terhadap agresivitas pajak yakni leverage, capital intensity, ukuran perusahaan, sales growth serta likuiditas. Data riset yang dipakai yakni data sekunder yang berlandaskan atas laporan keuangan tahunan dalam Bursa Efek Indonesia (BEI) periode 2018-2020. Penentuan sampel riset ini memakai metode purposive sampling. Penelitian ini memakai Analisis Regresi Berganda. Hasil riset mengindikasikan bahwasanya ukuran perusahaan, sales growth serta likuiditas memiliki pengaruh signifikan positif atas agresivitas pajak sementara leverage dan capital intensity tak memiliki pengaruh signifikan negatif atas agresivitas pajak.
PENGARUH BUDAYA ORGANISASI, AUDIT INTERNAL, DAN PENGENDALIAN INTERNAL TERHADAP PENCEGAHAN KECURANGAN
Authors: Mukoffi Ahmad , Ekasari Luh Dina , Nggungu Florenstina
Published: October 2023

Tujuan dari penelitian ini adalah untuk mengtahui bagaimana pengaruh budaya organisasi, audit internal, dan pengendalian internal pada upaya BKAD PEMKOT Batu dalam mencegah terjadinya kecurangan. Penelitian ini menggunakan metode deskripsi yang bersifat kuantitatif. Dalam reset ini yang menjadi sampel yaitu pegawai di BKAD BATU. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah total sampling. Jadi jumlah sampel dam penelitian ini adalah 40 orang. Pengumpulan data dalam penelitian ini dengan menggunakan kuisioner. Metode analisis data menggunakan statistik deskriptif, uji kualitas data, uji asumsi klasik, dan uji hipotesis.. Temuan penelitian menunjukkan bahwa audit internal, pengendalian internal, dan budaya organisasi secara signifikan berdampak pada pencegahan penipuan. Beberapa rekomendasi dibuat, antara lain perlunya menilai unsur-unsur lain untuk menghindari terjadinya kecurangan, seperti moral pejabat, kejujuran pejabat, dedikasi organisasi, dan kemampuan sumber daya manusia.
BUILDING WORD-OF-MOUTH IN EDUCATIONAL TOURISM DESTINATIONS: THE ROLE OF MEDIATION PERCEIVED VALUE AND TOURIST SATISFACTION
Authors: Suryaningsih Ika Barokah , Sumani Sumani , Haqi Roikha Nurul , Putri Rizky Atika Salsabila Ivabianca
Published: October 2023

This research aims to examine the mediating role of perceived value and tourist satisfaction on the influence of the destination's image on word of mouth at Blitar Chocolate Village as an educational tourism destination. This explanatory research used incidental sampling techniques to determine tourist respondents who were on educational tour visits as many as 130 people. The data is analyzed using partial least squares (PLS) with SmartPLS 4.0 software to analyze the data.. As a result, Perceived value is not able to mediate the image of the destination to word of mouth, but tourist satisfaction is able to mediate the image of the destination to word of mouth Blitar Chocolate Village. For further research, other variables can be added to find out updates and developments regarding factors that can affect perceived value, tourist satisfaction, and word of mouth.
ANALISIS PENGELOLAAN PIUTANG USAHA PADA PT. XYZ BANDUNG
Authors: Yuliati Sri , Badruzzaman Farid Hirji
Published: October 2023

Penelitian ini dilakukan karena adanya risiko keterlambatan pembayaran piutang usaha yang melebihi batas waktu ketentuan umur piutang pada PT. XYZ Bandung yang disebabkan karena adanya pembayaran yang dilakukan secara termin. Tujuan dalam penelitian ini adalah untuk mengetahui prosedur pengelolaan piutang dan pengendalian internal. Teknik yang digunakan adalah pendekatan kualitatif deskriptif dengan metode pengumpulan data melalui informasi secara langsung/wawancara dan observasi. Teori yang mendukung tahapan manajemen dalam siklus piutang dan pengendalian komponen internal berbasis COSO menjadi dasar penelitian ini. Dari hasil penelitian diketahui bahwa PT. XYZ Bandung telah berhasil menerapkan pengendalian internal dan prosedur pengelolaan piutang, tetapi masih terdapat kendala dalam penyiapan dokumen, pencatatan akuntansi secara manual, dan birokrasi perusahaan pelanggan. Dalam hal pengendalian internal, dapat terlihat pada persentase jumlah piutang tak tertagih selama periode 2018-2021 yang semakin mengecil yaitu tahun 2018 sebesar 3,9 %, tahun 2019 sebesar 2,5%, tahun 2020 1,7%, dan tahun 2021 sebesar 1,5%. Hal ini terjadi karena PT. XYZ Bandung melakukan addendum kebijakan pada sistem pembayaran termin yang semula tiga termin menjadi empat termin. Dengan demikian perusahaan lebih diuntungkan karena dana yang diinvestasikan dalam piutang lebih kecil dan umur piutang lebih pendek.Kata Kunci : Piutang Usaha; Pengelolaan Piutang; Pengendalian Internal; Pembayaran Termin; Teori COSO
The Effect of Audio Visual Media and Learning Style On Students' Learning Achievement in Class IV Thematic Learning at Fourth Islamic Elementary School Nganjuk
Authors: Fuad A. Jauhar , Sa’bandiyah Erna
Published: October 2023

This study aims to determine (1) the effect of the application of audio-visual media on student achievement in thematic learning. (2) The influence of learning styles on student achievement in thematic learning. (3) The effect of the application of audio-visual media and learning styles on student achievement in thematic learning. This research is an experimental research using the initial test (pre-test) and the final test (post-test). The research was conducted at MIN 4 Nganjuk. The population of this study were all students of MIN 4 Nganjuk amounting to 616 students. The sample of this study was 63 students who were taken by using cluster random sampling technique. The data analysis technique used two-way anova. The results showed (1) There was an effect of the application of audio media on the learning achievement of students in thematic learning. (2) There is an influence of learning style on student achievement in thematic learning. (3) There is an effect of the application of audio media and learning styles on student achievement in thematic learning

[Penelitian ini bertujuan untuk mengatahui (1) Pengaruh dari penerapan media audio visual terhadap prestasi belajar peserta didik pada pembelajaran tematik. (2) Pengaruh dari gaya belajar terhadap prestasi belajar peserta didik pada pembelajaran tematik. (3) Pengaruh media audio visual dan gaya belajar terhadap prestasi belajar peserta didik pada pembelajaran tematik. Penelitian ini merupakan penelitian eksperimen dengan menggunakan tes awal (pre-test) dan tes akhir (post-test). Penelitian dilakukan di MIN 4 Nganjuk. Populasi penelitian ini adalah seluruh peserta didik MIN 4 Nganjuk yang berjumlah 616 siswa. sampel penelitian ini sebanyak 63 siswa yang diambil dengan teknik cluster random sampling. Teknik analisis data menggunakan anova dua jalur. Hasil penelitian menunjukkan: (1) Terdapat pengaruh penerapan media audio terhadap prestasi belajar peserta didik pada pembelajaran tematik. (2) Terdapat pengaruh gaya belajar terhadap prestasi belajar peserta didik pada pembelajaran tematik. (3) Terdapat pengaruh penerapan media audio dan gaya belajar terhadap prestasi belajar peserta didik pada pembelajaran tematik]
Cumhuriyetin 100. yılında Ord. Prof. Dr. Şevket Aziz Kansu’nun anısına “Antropometri Tetkikleri İçin Rehber”in tıpkıbasımı
Authors: KOCA ÖZER Başak
Published: October 2023

Bu çalışmada, Türkiye Cumhuriyeti’nin 100. yıl dönümü vesilesiyle, Antropoloji Bilimi’nin ülkemizdeki kurucusu ve Ankara Üniversitesi’nin ilk rektörü olan Ord. Prof. Dr. Şevket Aziz Kansu’nun 1937 yılında “Antropometri Tetkikleri için Rehber” adlı eseri, T.C. Sıhhat ve İçtimai Muavenet Vekâleti tarafından yayınlanan çalışması tıpkıbasımıyla sunulmuştur. Antropoloji biliminin Türkiye’deki kurumsal tarihi, öncelikle İstanbul Darülfünunu Tıp Fakültesi’nde “Türkiye Antropoloji Tetkikat Merkezi”nin kurulmasıyla başlamış, ardından bu merkez İstanbul Üniversitesi Fen Fakültesi’ne ve daha sonra Ankara Üniversitesi Dil ve Tarih-Coğrafya Fakültesi’ne taşınmıştır. 1937 yılında, Atatürk’ün direktifiyle gerçekleştirilen “Türkiye Antropometri Anketi” kapsamında 64.000 kadın ve erkek üzerinde antropometrik ölçümler yapılmış ve çeşitli uzmanlar görev almıştır. Bu çalışmanın bir parçası olarak, Antropoloji Enstitüsü’nde Ord. Prof. Dr. Şevket Aziz Kansu tarafından 11-19 Haziran 1937 tarihleri arasında teorik ve pratik kurs düzenlenmiş ve ankette görev alacak araştırmacılar için “Antropometri Tetkikleri için Rehber” adlı kitapçık hazırlanmıştır.
Cumhuriyetin 100. yılında insanlık tarihine damgasını vuran Çorakyerler Omurgalı Fosil Kazısı
Authors: SEVİM EROL Ayla
Published: October 2023

Cumhuriyetin yüzüncü yılında insanlık tarihinin değişimine damgasını vuran Anadoluvius turkae’nin yer aldığı Çorakyerler, Çankırı ilinin merkez ilçesinde yer alıyor. Çorakyerler Geç Miyosen dönemine yani yaklaşık 9 milyon yıl öncesine tarihlenen bir fosil mevkisidir. Burada yıllardır yürütülen sistemli kazılar sonucunda 43 türe ait binlerce tanımlanabilir numaralı fosil buluntu ortaya çıkarıldı. Bu fosil buluntuları arasında Carnivor, Artiodactyl, Perissodactyl ve Primat takımlarına ait çok önemli ve yerel olarak eşsiz türlerin fosilleri bulunmuştur. Bu benzersiz buluntular arasında yeni tanımlanan iki cins ve iki tür yer alıyor. Yeni cinslere Anadolivius turkae ve Gangraia anatolica, yeni türlere ise Qurliqnoria chorakensis ve Hystrix kayae isimleri verildi. Bunlar Çorakyerler mevkiinde ortaya çıkarılan en önemli buluntulardır. Bunlar arasında Anadoluvius turkae hominin evriminin tarihini değiştiren ve homininlerin Afrika’dan ortaya çıktığı hipotezine aykırı bir hipotez ortaya koyan çok önemli bir buluntudur. Bu yeni bulgu, homininlerin Anadolu ve Akdeniz bölgesinde çeşitlendikten sonra Afrika’ya göç ettiğinin kanıtı niteliğindedir. Anadolivius turkae’nin yanı sıra Çorakyerler kazısında ortaya çıkan diğer önemli buluntular da benzer lokalitelere referans teşkil etmektedir. Çorakyerler kazıları hâlen devam etmekte olup, her yıl yeni türlerin buluntuları ortaya çıkarılmaktadır.
Changes in alpha rhythm parameters when using the wrist tapping method in patients with generalized genetic epilepsy
Authors: Narodova E. A. , Shnayder N. A. , Narodova V. V.
Published: October 2023

Target. To investigate the effect of the EpiTapp® application on alpha rhythm synchronization in patients with genetic generalized epilepsy.

Materials and methods. The total sample size was 81 people, including: patients suffering from juvenile myoclonic epilepsy (main group, mean age — 2 7 [23; 38] years) —  30 people; healthy volunteers (control group, mean age —  39 [21; 56] years) —  51 people.

Results. The present study showed that wrist tapping using the EpiTapp® application statistically significantly reduced the degree of alpha synchronization in juvenile myoclonic epilepsy. At the same time, a decrease in the synchronization of the alpha rhythm is achieved in 66.7 % of cases.

Conclusion. Our results of changes in the bioelectrical activity of the brain after a session of wrist tapping indicate the possibility of using the EpiTapp® application as a non-drug rehabilitation method related to seizure relief programs in patients with juvenile myoclonic epilepsy.
Feasibility of the assessment of longitudinal systolic deformation of the left ventricle in transesophageal atrial pacing stress echocardiography. Clinical case
Authors: Antonova L. N. , Alekhin M. N.
Published: October 2023

The article describes a clinical case of registration of longitudinal systolic deformation of the left ventricle using speckle-t racking technology during stress- echocardiography with transesophageal atrial pacing in a patient with coronary heart disease. A feature of the clinical case is the identification of changes in the longitudinal deformation of the left ventricular not only in the zone of visible local disturbances of myocardial contractility, but also in other zones, followed by the identification of hemodynamically significant stenoses of the coronary arteries, which supply the zones with defective longitudinal deformation of left ventricular, but without visible local disturbances of myocardial contractility. The presented case shows the prospects of using the evaluation of left ventricular deformation indicators during stress echocardiography with transesophageal atrial pacing.
A perspective from the EU: unintended genetic changes in plants caused by NGT—their relevance for a comprehensive molecular characterisation and risk assessment
Authors: Koller Franziska , Cieslak Michael
Published: October 2023

Several regions in the world are currently holding discussions in regard to the regulation of new genomic techniques (NGTs) and their application in agriculture. The European Commission, for instance, is proposing the introduction of specific regulation for NGT plants. Various questions need to be answered including e.g., the extent to which NGT-induced intended and unintended genetic modifications must be subjected to a mandatory risk assessment as part of an approval procedure. This review mostly focuses on findings in regard to unintended genetic changes that can be caused by the application of NGTs. More specifically, the review deals with the application of the nuclease CRISPR/Cas, which is currently the most important tool for developing NGT plants, and its potential to introduce double strand breaks (DSBs) at a targeted DNA sequence. For this purpose, we identified the differences in comparison to non-targeted mutagenesis methods used in conventional breeding. The review concludes that unintended genetic changes caused by NGT processes are relevant to risk assessment. Due to the technical characteristics of NGTs, the sites of the unintended changes, their genomic context and their frequency (in regard to specific sites) mean that the resulting gene combinations (intended or unintended) may be unlikely to occur with conventional methods. This, in turn, implies that the biological effects (phenotypes) can also be different and may cause risks to health and the environment. Therefore, we conclude that the assessment of intended as well as unintended genetic changes should be part of a mandatory comprehensive molecular characterisation and risk assessment of NGT plants that are meant for environmental releases or for market authorisation.
Clostridium perfringens phospholipase C, an archetypal bacterial virulence factor, induces the formation of extracellular traps by human neutrophils
Authors: Badilla-Vargas Lisa , Pereira Reynaldo , Molina-Mora José Arturo , Alape-Girón Alberto , Flores-Díaz Marietta
Published: October 2023

Neutrophil extracellular traps (NETs) are networks of DNA and various microbicidal proteins released to kill invading microorganisms and prevent their dissemination. However, a NETs excess is detrimental to the host and involved in the pathogenesis of various inflammatory and immunothrombotic diseases. Clostridium perfringens is a widely distributed pathogen associated with several animal and human diseases, that produces many exotoxins, including the phospholipase C (CpPLC), the main virulence factor in gas gangrene. During this disease, CpPLC generates the formation of neutrophil/platelet aggregates within the vasculature, favoring an anaerobic environment for C. perfringens growth. This work demonstrates that CpPLC induces NETosis in human neutrophils. Antibodies against CpPLC completely abrogate the NETosis-inducing activity of recombinant CpPLC and C. perfringens secretome. CpPLC induces suicidal NETosis through a mechanism that requires calcium release from inositol trisphosphate receptor (IP3) sensitive stores, activation of protein kinase C (PKC), and the mitogen-activated protein kinase/extracellular signal-regulated kinase (MEK/ERK) pathways, as well as the production of reactive oxygen species (ROS) by the metabolism of arachidonic acid. Proteomic analysis of the C. perfringens secretome identified 40 proteins, including a DNAse and two 5´-nucleotidases homologous to virulence factors that could be relevant in evading NETs. We suggested that in gas gangrene this pathogen benefits from having access to the metabolic resources of the tissue injured by a dysregulated intravascular NETosis and then escapes and spreads to deeper tissues. Understanding the role of NETs in gas gangrene could help develop novel therapeutic strategies to reduce mortality, improve muscle regeneration, and prevent deleterious patient outcomes.
Methods and research progress in the construction of animal models of osteosarcopenia: a scoping review
Authors: Weiwei  , Wang Shixuan , Hou Decai , Zhan Libin
Published: October 2023

Background

Osteosarcopenia(OS) is a significant health concern resulting from the ageing process. Currently, as the population grows older, the prevalence of OS, a disease that entails the synchronous degeneration of muscles and bones, is mounting. This poses a serious threat to the health of the elderly while placing an enormous burden on social care. In order to comprehend the pathological mechanism of OS and develop clinical drugs, it is pertinent to construct an efficient animal model of OS. To investigate the modeling techniques of diverse experimental models of OS and elucidate their respective benefits and drawbacks, with the purpose of furnishing a theoretical foundation to advance experimental research on OS.

Methods

We searched PubMed, Embase database, China Knowledge Network, Wanfang data platform and Vipshop journal platform databases from 2000 through to September 1, 2023. We included animal studies on sarcopenia or osteoporosis or osteosarcopenia or sarcopenia-osteoporosis, modeling methods for osteosarcopenia. Two independently screened study abstracts and full reports and complete data extraction.

Results

Eventually, Of 112, 106 citations screened. 4938 underwent full-text review and 38 met the inclusion criteria. we reviewed and analyzed the literature and categorized the animal models of OS into the following five categories: Aging OS models; Hormonal deficiency model of OS;Chemical injection to induce OS;Disuse OS models and Genetic engineering OS models.

Conclusion

This review outlines animal modeling approaches for OS, providing a comprehensive summary of their advantages and disadvantages. The different models were evaluated and selected based on their respective strengths and weaknesses to enable higher quality research outcomes in various research directions. The most widely used and established approach is considered to be the ageing and chemical injection OS model, which has the advantages of excellent reproducibility and low cost.

The translational potential of this article

To gain a profound comprehension of the pathological mechanism of OS and to devise efficacious clinical treatments, it is imperative to establish a viable laboratory animal model of OS. This article surveys various modeling techniques assessing their benefits, drawbacks and areas of applicability while predominantly employing mice as the primary model animal. Additionally, the evaluation indicators of OS models are briefly described.
Exploring the role of gut microbiota in autoimmune thyroid disorders: a systematic review and meta-analysis
Authors: Alkader Dania Akeil Abed , Asadi Naweedullah , Solangi Uzma , Singh Ransherjit , Rasuli Sayed Farhad , Farooq Muhammad Jawad , Raheela F. N. U. , Waseem Radeyah , Gilani Syed Mujahid , Abbas Kiran , Ahmed Moiz , Tanoh Desmond Boakye , Shah Hussain Haider , Dulal Ayusha , Hussain Muhammad Sheheryar , Talpur Abdul Subhan
Published: October 2023

Background

Autoimmune thyroid diseases (AITDs) are characterized by unique immune responses against thyroid antigens and persist over time. The most common types of AITDs are Graves' disease (GD) and Hashimoto's thyroiditis (HT). There is mounting evidence that changes in the microbiota may play a role in the onset and development of AITDs.

Objective

The purpose of this comprehensive literature study was to answer the following query: Is there a difference in microbiota in those who have AITDs?

Methods

According to the standards set out by the PRISMA statement, 16 studies met the requirements for inclusion after being screened for eligibility.

Results

The Simpson index was the only diversity measure shown to be considerably lower in patients with GD compared to healthy participants, whereas all other indices were found to be significantly greater in patients with HT. The latter group, however, showed a greater relative abundance of Bacteroidetes and Actinobacteria at the phylum level, and consequently of Prevotella and Bifidobacterium at the genus level. The strongest positive and negative relationships were seen for thyroid peroxidase antibodies and bacterial load.

Conclusion

Overall, both GD and HT patients showed significant changes in the gut microbiota's diversity and composition.

Systematic review registration

https://www.crd.york.ac.uk/PROSPERO/, identifier CRD42023432455.
LncRNA H19: a novel player in the regulation of diabetic kidney disease
Authors: Wu Qinrui , Huang Fengjuan
Published: October 2023

Diabetic kidney disease (DKD), one of the most severe complications of diabetes mellitus (DM), has received considerable attention owing to its increasing prevalence and contribution to chronic kidney disease (CKD) and end-stage kidney disease (ESRD). However, the use of drugs targeting DKD remains limited. Recent data suggest that long non-coding RNAs (lncRNAs) play a vital role in the development of DKD. The lncRNA H19 is the first imprinted gene, which is expressed in the embryo and down-regulated at birth, and its role in tumors has long been a subject of controversy, however, in recent years, it has received increasing attention in kidney disease. The LncRNA H19 is engaged in the pathological progression of DKD, including glomerulosclerosis and tubulointerstitial fibrosis via the induction of inflammatory responses, apoptosis, ferroptosis, pyroptosis, autophagy, and oxidative damage. In this review, we highlight the most recent research on the molecular mechanism and regulatory forms of lncRNA H19 in DKD, including epigenetic, post-transcriptional, and post-translational regulation, providing a new predictive marker and therapeutic target for the management of DKD.
A short-term high-fat diet alters rat testicular activity and blood-testis barrier integrity through the SIRT1/NRF2/MAPKs signaling pathways
Authors: Falvo Sara , Minucci Sergio , Santillo Alessandra , Senese Rosalba , Chieffi Baccari Gabriella , Venditti Massimo
Published: October 2023

Background

Overweight/obesity are metabolic disorder resulting from behavioral, environmental, and heritable causes. WHO estimates that 50% of adults and 30% of children and adolescents are overweight or obese, and, in parallel, an ongoing decline in sperm quality and male fertility has been described. Numerous studies demonstrated the intimate association between overweight/obesity and reproductive dysfunction due to a highly intricate network of causes not yet completely understood. This study expands the knowledge on the impact of a short-term high-fat diet (st-HFD) on rat testicular activity, specifically on steroidogenesis and spermatogenesis, focusing on the involved molecular mechanisms related to mitochondrial dynamics, blood-testis barrier (BTB) integrity, and SIRT1/NRF2/MAPKs pathways.

Methods

Ten adult Male Wistar rats were divided into two groups of five and treated with a standard diet or an HFD for five weeks. At the end of the treatment, rats were anesthetized and sacrificed by decapitation. Blood was collected for serum sex hormone assay; one testis was stored at -80ÅãC for western blot analysis, and the other, was fixed for histological and immunofluorescence analysis.

Results

Five weeks of HFD results in reduced steroidogenesis, increased apoptosis of spermatogenic cells, and altered spermatogenesis, as highlighted by reduced protein levels ofmeiotic and post-meiotic markers. Further, we evidenced the compromission of the BTB integrity, as revealed by the downregulation of structural proteins (N-Cadherin, ZO-1, occludin, connexin 43, and VANGL2) other than the phosphorylation of regulative kinases (Src and FAK). At the molecular level, the impairment of mitochondrial dynamics (fission, fusion, andbiogenesis), and the dysregulation of the SIRT1/NRF2/MAPKs signaling pathways, were evidenced. Interestingly, no change was observed in the levels of pro-inflammatory markers (TNFα, NF-kB, and IL-6).

Conclusions

The combined data led us to confirm that overweight is a less severe state than obesity. Furthermore, understanding the molecular mechanisms behind the association between metabolic disorders and male fertility could improve the possibility of identifying novel targets to prevent and treat fertility disorders related to overweight/obesity.
Predictors of willingness to accept COVID-19 vaccine among adults
Authors: Huka Alo Edin , Alemeyehu Lami , Jara Dube , Ayele Angefa , Shifa Tofik
Published: October 2023

Background

Vaccines are an effective and ultimate solution that can decrease the burden of coronavirus disease 2019 worldwide. However, poor knowledge and unwillingness to accept this vaccine are key barriers to manage the COVID-19 pandemic in different countries including Ethiopia. Control of the pandemic will depend on the acceptance of coronavirus disease vaccine. However, there is a paucity of evidence on coronavirus disease vaccine acceptance in the study area. The current study was aimed to assess willingness to accept the COVID-19 vaccine and associated factors among adult clients attending Bule Hora University Teaching Hospital, West Guji Zone, southern Ethiopia.

Methods

An institution-based cross-sectional study was conducted among 385 study participants selected by a systematic random sampling technique. Data was collected through observation and structured questionnaires from April 10 to May 30, 2022. The collected data was cleaned and entered into EpiData 3.1 software before being exported to SPSS 25 statistical software for analysis. Bi-variable and multi-variable binary logistic regression model was used to identify the predictors of COVID-19 vaccine acceptance. The strength of association was measured using AOR with 95% confidence interval and significance was declared at p- value < 0.05.

Result

Magnitude of willingness to accept coronavirus disease-19 vaccine was 67.5% (95%Cl: 63–72). Good knowledge [AOR = 2.07, (1.17–3.64)], history of chronic disease [AOR = 2.59, (1.4–4.78)], being a government employee [AOR = 2.35 (1.1–5)], having a favorable attitude [AOR = 14.15 (5.25–37.46)], and good adherence [AOR = 1.74 (1.02–2.97)] were factors that significantly associated with willingness to accept the coronavirus disease 2019 vaccine.

Conclusion

Magnitude of willingness to accept the COVID-19 vaccine was considerable and needs to be improved. Knowledge, attitude, chronic illness, adherence, and being a government employee were factors that associated with willingness to accept the vaccine. Community awareness, advocacy, social mobilization and health education should be given at different levels.
Diversity, plasticity and asynchrony of actuarial and reproductive senescence in the Collembola Folsomia candida (Willem, 1902)
Authors: Tully Thomas
Published: October 2023

Flourishing recent comparative studies on senescence have revealed an uncovered diversity across the tree of life of the shapes of the age trajectories of mortality (actuarial senescence) and to a lesser extent of reproduction (reproductive senescence). Evolutionary theories have been called up to explain why some species suffer from positive senescence while others benefit from negligible or even negative senescence. We still know little about how, within a species, the shapes of the age trajectories of different traits are linked to each other and how they vary or covary depending on the genetic background and environmental conditions. We report here the results of an experimental study whose aim was to describe the actuarial and reproductive senescence in various genetically distinct lineages of a Collembola, a hexapod with indeterminate growth. We compared the age trajectories of individuals raised under two food regimes to study if and how the shapes of these age trajectories are plastically modified by environmental conditions. We found clear evidence of actuarial and reproductive senescence, especially when the springtails were fully fed. Clutch size increased as female become older and then declined progressively after reproduction reached a maximum. This age decline in fertility went along with a progressive slowing down of the pace of the egg-laying, a reduction of egg quality (more sterile eggs), while egg size undergoes little change with age. We found that the onset of reproductive decline occurred before the beginning of actuarial senescence, and show that escaping senescence is physiologically possible for certain lineages under dietary restricted conditions.