bluuebunny/crossref_metadata_2025 huggingface dataset:
REVIEW OF HARITAKI (TERMINALIA CHEBULA Retz.) AS AN EKAL DRAVYA CHIKITSA IN BRIHATRAYEE
Authors: Singh Rajani  , Rath Sudipta Kumar
Published: February 2021

Ayurveda is a traditional system of Indian medicine which aims to promote health and wellness by maintaining equilibrium of all three Dosas of body. Natural medicinal herbs are an important component of this science which aims to protect the body from various ailments and offer an user a variety of health benefits including physical as well as mental health. Haritaki has been placed in high esteem among all medicinal herbs due to its rich property to prevent and cure disease. It is always listed first in Ayurveda as it is called the king of medicines due to its large number of uses having extraordinary therapeutic benefits. Since ancient time, Haritaki has enjoyed a prime place among all medicinal plants. It is being found to be used in many of compound formulations due to its wide spectrum of pharmacological activities. Haritaki is one of three dried fruits that make up the Ayurvedic formula Triphala. It has been used among the large number of population to promote healing from variety of diseases ranging from use as Rasayan to the diseases related to indigestion and many more. Haritaki is being used as a best prescribed remedy for many of the common ailments in day today’s life by large number of physician. It is being used easily in all diseases, either for its health promoting benefit or for its disease alleviating property. Nowadays, using Haritaki as a single Dravya with various Anupaan is a great trend giving optimum results. Ekaldravya concept of using single substances has been mentioned in our ancient Ayurvedic literature. Use of Haritaki as a single drug therapy has been evidenced at various instances in Brihatrayee.
PRELIMINARY PHARMACOGNOSTICAL, PHYTOCHEMICAL STUDY AND HPTLC ANALYSIS OF COSTUS PICTUS D.DON.
Authors: Hasna.T  , Vivek.P  , Manojkumar.N
Published: February 2021

The ancient wisdom in Ayurveda medicine is still not exhaustively explored. Multiple exotic plants existent in India which are not described in classical literature of Ayurveda are commonly referred to as Anukta Dravya (undocumented). Costus pictus D.Don is such a plant, recently introduced in India from Mexico, which is used for renal disorders there. In India, it is used in Diabetes mellitus. This is proven for antidiabetic, antioxidant, anticancerous, antimicrobial and diuretic actions. It is an easily propagated, palatable and cost effective plant. Identification through pharmacognostical and phytochemical studies is essential for the standardization of any plant. The green leaf is narrowly elliptic with 10 to 25cm length and 2.5 to 6cm width. Microscopy revealed presence of vascular bundles, unicellular trichomes in upper epidermis, thin walled parenchyma cells in ground tissue and layers of parenchymatous hypodermis. Powder microscopy showed presence of epidermal parenchyma cells with underlying chlorenchyma group of fibers and fibro vascular bundles.TLC photo documentation revealed presence of many phytoconstituents with different Rf values. Densitometric scan showed many peaks, 10 at 254nm, 11 at 366nm, 6 at 520nm and 9 at 620 nm after derivatisation. Moisture content was 20%. The percentage of total ash, acid insoluble ash, and water insoluble ash was determined. The water soluble extractive value was 22.57 which is highest among all the extracts. The results indicated the presence of alkaloid, steroids, tannins, flavanoids, phenol, carbohydrate and resin in ethanolic extract and steroid, flavanoids, phenols, saponins, tannins and glycosides in water extract.
PRELIMINARY EVIDENCE ON EFFECTIVENESS OF RAKTDA (MA 321), AN AYURVEDIC SUPPLEMENT, FOR OPTIMUM MANAGEMENT OF ANAEMIA – A SHORT REVIEW
Authors: Sanjay Chhajed  , Rini Vohra  , Anand Shrivastava
Published: February 2021

Despite multiple nutritional programmes and iron supplementation therapies adopted over the past 50 years, Anaemia remains a highly prevalent condition in India. The underlying pathogenesis associated with Anaemia includes not only nutritional deficiencies, but also the issues with optimum absorption, bioavailability of food nutrients, and assimilation of absorbed nutrients. The current review comprises preliminary evidence on Raktda (MA 321), an Ayurvedic supplement for adjuvant or monotherapy use in long term treatment of Anaemia. Raktda has a holistic combination of ingredients including Mandoor Bhasma, Kant Lauh Bhasma, Praval Pishti, Muktashukti Pishti, Giloy Sattva, Yashtimadhu, Shilajit, Amalaki and many other herbs traditionally useful for treating all types of Anaemia and its associated morbidities. The synergy of herbs in Raktda reinstates normal physiology by functioning at five different levels: Agni, Pitta Dosha, Rasa Dhatu, Rakta Dhatu, and Rasayana. A small sample study (n = 16) on Raktda has shown an increase in mean Hb% from 9.231 to 11.046 (paired t-value= 8.5475, SE = 0.212, p<0.0001) - a change of mean by 1.815 points (95% CI = 1.353- 2.278), within a period of 30 days. Another study on Raktda (n = 47) has shown the beneficial effects of Raktda on increasing Hb% (7.16 to 11.13) and other anaemia symptoms such as fatigue, pain in legs, narcolepsy, anorexia, and faintness of skin. The current review outlines the need for conducting large scale investigations on Raktda, which can be used for treating Anaemia in the long run.
AYURVEDIC APPROACH TO MANAGE PCOS RELATED PRIMARY INFERTILITY: A CASE STUDY
Authors: Susheela Choudhary  , Khushboojha  , B. Pushpalatha  , K. Bharathi
Published: February 2021

Infertility is defined as when a couple failed to conceive within one or more years of regular unprotected coitus. Primary infertility denotes those patients who have never conceived. Secondary infertility denotes previous pregnancy but failure to conceive subsequently. 80% of the couples achieve conception if they so desire, within one year of having regular intercourse with adequate frequency. Another 10% will achieve the objective by the end of second year. As such, 10% remain infertile by the end of second year. Now days, PCOS is one of the most common cause of infertility in women. In PCOS the hormonal imbalance interferes with the development and release of ovum from the ovaries. PCOS manifested by amenorrhoea, hirsutism and obesity associated with enlarged polycystic ovaries. PCOS is characterised by excessive androgen production by ovaries and adrenals which interferes with growth of the ovarian follicles. Therefore PCOS is a state of androgen excess and chronic anovulation. A 27 years old female visited OPD of PTSR NIA with complaints of wants issue since two years. After thorough examination, she was diagnosed as PCOS in Ultrasonography. At first, medicine for withdrawal bleeding was given. Then Shatapushpa churna and Phalasarpi was given for two months and then after she was conceived.
EFFECTIVE MANAGEMENT OF ARTAVA KASHAYA BY AYURVEDA: A CASE REPORT
Authors: Poonam Kumari  , Hetal H. Dave  , Poonam Choudhary  , Sonu
Published: February 2021

A female patient of 25 years of age came to OPD of National institute of Ayurveda, Jaipur on 22 September, 2020 with chief complaint of delayed menstruation with scanty flow since 4.5 years. Methodology: Detailed history with all necessary clinical, physical examination and laboratory investigations were carried out. No gross physical and chemical abnormality was found. All the laboratory investigations (including USG and hormonal analysis) were found to be normal. So the treatment was planned according to the symptoms. Diagnosis made on the basis on the basis of presenting complaints was Artava kashaya. Patient was treated with Tilashelukaravi kwatha for 2 consecutive cycles. Patient was kept on follow up for 1 cycle after cessation of Tilashelukaravi kwatha. Result: Patient had got her menstruation regularly with normal duration while taking medicine. Also the amount of flow was also improved and intensity of pain was reduced effectively from moderate to mild. Even after cessation of medicine she got her menstruation in 30 days with normal amount of flow.
UPAYA GURU PENDIDIKAN AGAMA KRISTEN DALAM MENINGKATKAN RELASI YANG BAIK ANTARA ANAK DAN ORANGTUA
Authors: Bilo Dyulius Thomas , Harefa Menarik Asal Niat
Published: February 2021

Relasi orangtua dan anak sangat penting untuk berbagai pertumbuhan dari perkembangan anak. Namun tidak semua keluarga terutama keluarga Kristen terutama orangtua dan anak memiliki relasi yang baik. Di sini peran Guru PAK sangat diharapkan membangun dan meningkatkan relasi yang baik antar anak dan orangtua. Namun dalam kenyataannya belum semua Guru PAK dapat melaksanakan tugasnya dalam menolong keluarga atau orangtua Kristen yang mengalami permasalahan khususnya menyangkut relasi orantua dengan anak. Penelitian ini menggunakan metode penelusuran literatur (kepustakaan) untuk mendapatkan sumber-sumber yang baik dalam membahas tentang pentingnya relasi yang baik antara anak dan orangtua, macam-macam relasi antara anak dan orangtua, faktor-faktor yang mempengaruhi relasi yang baik antara anak dan orangtua, Guru PAK dalam keluarga Kristen, upaya Guru PAK dalam meningkatkan hubungan yang baik antara anak dan orangtua, dan dampak relasi yang baik dalam keluarga. Hasil dari penelitian ini ditemukan bahwa betapa pentingnya relasi yang baik antara anak dan orangtua, terdapat macam-macam relasi antara anak dan orangtua, banyak faktor yang memengaruhi relasi anak dengan orangtuanya, Guru PAK mendapat bagian penting dalam membangun relasi yang baik antara anak dengan orantuanya, Guru PAK dapat melakukan berbagai upaya dalam membangun relasi anak dengan orangtuanya, dan terdapat dampak atau hasil dari relasi yang baik antara anak dengan orangtuanya. Dari hipotesis dari penelitian ini ditemukan bahwa jika Guru PAK melaksanakan tugas dengan baik, maka hubungan anak dengan orangtua akan baik dan pulih dan bahkan akan menyelamatkan keluarga dari kehancuran.
Suriyeli Mülteci Akımını Belirleyen Faktörler: Ekonometrik Bir Analiz
Authors: AKINCI Şerife
Published: February 2021

Arap Baharı, Tunus’ta giderek kötüleşen ekonomik koşullara karşı gelişen halk hareketinin bölge ülkelerine yayılması ile başlayan sürece verilen addır. Bu sürecin içerdiği sosyal, politik ve ekonomik etkiler kısa bir süre içinde Mısır, Libya, Yemen ve Suriye başta olmak üzere Ortadoğu ve Kuzey Afrika (OKA) coğrafyasına yayılmıştır. Bu büyük dönüşümün etkileri bugün OKA ülkelerinin çoğunda görülmeye devam etmektedir. Arap Baharı’nın bölge ülkeleri içerisinde en çok etkilediği ülkenin Suriye olduğu söylenebilir. Sürecin Suriye’ye yansıması birçok boyutu ile bir insanlık dramına dönüşerek, dünyada yakın tarihin en büyük iç ve dış göç sorununu ortaya çıkarmıştır. Birleşmiş Milletler Mülteciler Yüksek Komiserliği (BMMYK) verilerine göre, Suriye’de iç savaşın başlamasından bugüne kadar yaklaşık 6 milyon Suriyeli mülteci komşu ülkelere göç etmek zorunda kalmıştır. Göçün tamamına yakını Türkiye, Ürdün, Lübnan, Irak, Mısır ve Yemen’e yönelik olmuştur. Bu çerçevede bu çalışmanın amacı, 2004-2017 yılları arasında Suriyeli mülteci akımını belirleyen makroekonomik faktörleri ortaya koymaktır. Çalışmada geliştirilen ekonomik modeller ampirik olarak tahmin edilmekte ve bulgular ekonomi politik bir perspektiften değerlendirilmektedir. Ampirik modeller, 6 OKA ülkesi için 2004-2017 yıllarına ait veriler kullanılarak tahmin edilmektedir. Çalışmanın ampirik literatüre katkısı, doğumda beklenilen yaşam süresi ve enflasyon oranının mülteci akımına etkisinin ölçülmesidir. Buna karşın, Suriyeli göçmen akımının gerçekleştiği ülkelerin tamamı veri yokluğu nedeni ile modele dâhil edilememiştir. Analiz sonucunda elde edilen bulgulara göre mülteci sayısı ile büyüme oranı, doğumda beklenilen yaşam süresi ve iş gücüne katılım oranı arasında pozitif bir ilişki bulunmuşken; enflasyon oranı, gayri safi yurt içi hâsıla ve kişi başına gelir arasında ise negatif ilişki söz konusudur.
An Implementation of IoT and Data Analytics in Smart Agricultural System – A Systematic Literature Review
Authors: Vikranth K. , K. Krishna Prasad
Published: February 2021

India is a country that depends on agriculture, where about half the population relies heavily on agriculture for their livelihood. However, most of the practices undertaken in the agricultural process are not for profit and yield favorable. It should upgrade with current technologies to boost seed quality, check soil infertility, check the water level, environmental changes, and market price prediction, and achieve in agriculture sensitivity of faults and background understanding. The advancement in technology and developments is seen as a significant aspect in their financial development and agricultural production growth. The Internet of Things (IoT), Wireless Sensor Networks (WSN), and data analytics accomplish these upgrades. These technologies help in providing solutions to agricultural issues such as resource optimization, agricultural land monitoring, and decision-making support, awareness of the crop, land, weather, and market conditions for farmers. Smart agriculture is based on data from sensors, data from cloud platform storage and data from databases, all three concepts need to be implemented. The data are collected from different sensors and stored in a cloud-based back end support, which is then analyzed using proper analytics techniques, and then the relevant information is transferred to a user interface, which naturally supported the decision to conclude. The IoT applications mainly use sensors to monitor the situation, which collects a large size of data every time, so in the case of the Internet of Things (IoT) application, sensors contribute more. Data analytics requires data storage, data aggregation, data processing and data extraction. To retrieve data and information from database, we must use data mining techniques. It acts a significant position in the selection-making process on several agricultural issues. The eventual objective of data mining is to acquire information form data transform it for some advanced use into a unique human-comprehensible format. Big data's role in Agriculture affords prospect to increase the farmers' economic gain by undergoing a digital revolution in this aspect that we examine with precision. This paper includes reviewing a summary of some of the conference papers, journals, and books that have been going in favor of smart agriculture. The type of data required for smart farming system are analyzed and the architecture and schematic diagram of a proposed intelligent farming system are included. It also involves implementing different components of the smart farming system and integrating IoT and data analytics in the smart farming system. Based on the review, research gap, research agendas to carry out further research are identified.
The Math Kangaroo Competition
Authors:   ETH Zürich, Switzerland, AKVELD Mike , CACERES Luis ,   University of Puerto Rico at Mayagüez, NIETO Jose H. ,   Universidad del Zulia, Venezuela, SANCHEZ Rafael ,   Universidad Antonio Nariño, Colombia
Published: February 2021

In this paper we briefly explain what Math Kangaroo is. This is followed by a representative sample of Kangaroo questions, varying over all ages and all areas of mathematics that are covered by this competition. The paper concludes with the analysis of some statistical data and suggestions about how Math Kangaroo and this type of questions may be used in Math Clubs.
Diagnóstico fitosanitario y recomendaciones de manejo agroecológico de plagas en comunas de las provincias de Guayas y Santa Elena
Authors: García Rigoberto , Machado Libertad , Piñón Dolores , Gómez Alberto , Ventura Miguel
Published: February 2021

El presente estudio se desarrolló en 10 Comunas ubicadas en las provincias de Guayas y Santa Elena, en el marco del Proyecto PIDAASSE, esto conllevó la visita y recorrido por las diferentes parcelas de los comuneros incorporados al proyecto, y levantar información sobre los cultivos que desarrollaban en las mismas, lo que propiciaría desarrollar como objetivos de este trabajo la valoración  del manejo agrícola que recibían los cultivos, identificación de las principales plagas, el establecimiento de un Manejo Agroecológico de Plagas,  MAP, con la implementación de diferentes esquemas según los cultivos a desarrollar.La metodología utilizada en el estudio es la recomendada por el INICA y su Departamento de Sanidad Vegetal, se realizó entrevistas a los comuneros y tener más conocimientos de la situación en sus áreas de producción. Como resultados del Diagnóstico se presentaron diferentes Esquemas generales  para la implementación de MAP en cada uno de los siguientes cultivos: yuca, plátano, hortalizas, frejol, maíz, cucurbitáceas y otros.
Comparación de nueve algoritmos de máquinas de aprendizaje con aplicaciones en la detección de arrecife de coral
Authors: Tusa Eduardo , Lane David , Robertson Neil
Published: February 2021

Este trabajo se enfoca en la comparación de nueve algoritmos de máquinas de aprendizaje para el desarrollo de un detector de coral. Este detector consta de una parte de extracción de vectores característicos, la cual se realiza con filtros Gabor Wavelets; y una parte de clasificación de vectores que usa máquinas de aprendizaje, basado en Redes Neuronales. Se realizó la comparación de la precisión y el tiempo de ejecución de nueve algoritmos de máquinas de aprendizaje, cuyo resultado fue la selección del algoritmo de Árboles de Decisión. Se implementó un banco de filtros Gabor Wavelets utilizando C++ y la librería OpenCV. Se utilizó una base de datos de 621 imágenes de corales de Belice (110 imágenes de entrenamiento y 511 imágenes de prueba). Nuestro detector de coral posee un tiempo de ejecución de 70ms con 70% de precisión.
Concreto poroso: constitución, variables influyentes y protocolos para su caracterización
Authors: Cabello Sandra , Campuzano Luisana , Espinoza Jesús , Sánchez Carlos
Published: February 2021

El presente trabajo abarca una exposición del estado del arte del concreto poroso, como preámbulo de un proyecto de investigación que se desarrolla en la Unidad Académica de Ingeniería Civil de la Universidad Técnica de Machala, y cuyo propósito es la evaluación del uso potencial del concreto poroso en construcciones del Cantón Machala, donde el nivel de escorrentía superficial lo justifique. La revisión comprende la definición del concreto poroso en términos de sus componentes principales: cemento, agregado grueso, agua, aditivos y arena, en poca o ninguna cantidad, para provocar la generación de un importante contenido de vacíos interconectados que posibiliten el rápido drenaje pluvial. Dados los reportes de variables de alta incidencia en el comportamiento mecánico del concreto poroso (relación resistencia/permeabilidad) se justifica una indagación, para sintetizar los efectos de las variables en la preparación de la mezcla: proporción agua/cemento, granulometría y morfología de los agregados, presión de compactación, técnicas de curado, entre otros.
La práctica docente. Un estudio desde los significados
Authors: Vergara Fregoso Martha
Published: February 2021

Los significados constituyen el eje central en la práctica docente debido a que estos orientan la labor de quienes la ejercen. El presente texto es producto de un trabajo de investigación realizado durante varios años con profesores de educación primaria en el estado de Jalisco-México. En este documento se presentan algunos hallazgos de la investigación con apoyo en la presentación de uno de los casos de estudio donde se abordan los significados desde la práctica de una maestra con diez años de experiencia en el nivel de educación básica. Específicamente, se analizaron los significados desde los conceptos de profesor y su rol en la escuela y los elementos que interviene en la práctica docente incluyendo la educación, enseñanza, y el aprendizaje. La naturaleza de la investigación es de carácter descriptivo y cualitativo, lo datos se recolectaron aplicando la entrevista a profundidad, entrevista abierta y la observación, se realizaron tres registros de observación. Las entrevistas fueron analizadas mediante la técnica de análisis fenomenológico. Como producto del estudio se pudo teorizar que los maestros construyen significados en base a la experiencia adquirida en su práctica docente, estos significados nacen de sus creencias y saberes determinados sobre, entre otros, la educación y relación educación y sociedad.
Acción colectiva y protesta en Venezuela. Dificultades teóricas y metodológicas en su estudio
Authors: Acosta Yorelis J.
Published: February 2021

Las transformaciones vividas en Venezuela en los últimos años han dado origen a protestas y acciones colectivas a lo largo del país, captando la atención de investigadores del área, quienes han abordado la acción colectiva, en su mayoría, desde un ángulo teórico. Partiendo de una revisión argumentativa de las principales aproximaciones teóricas sobre la temática, este trabajo pretende definir los elementos comunes de la acción colectiva y protestas en Venezuela para que, además de su utilidad en el planteamiento teórico, estos elementos puedan servir de guía en su planteamiento metodológico.  Considerando estos elementos, en este trabajo se proponen directrices que permitan un mejor registro de los eventos a fin de disminuir los vacíos encontrados en las fuentes de datos de Venezuela. Los lineamientos propuestos tienen su inicio en la revisión y análisis de archivos periodísticos de prensa sobre las protestas, seguidos de la recopilación de testimonios de los actores involucrados, y una descripción de los eventos que incluya detalles como la identificación del evento, información sobre los actores de la protesta, acción, demandas, identidad, variables de orden político, y la articulación de los hechos y actores.
Simultaneous detection of food safety hazards (Salmonella enterica and Listeria monocytogenes) in table eggs using multiplex PCR
Authors: Vinayananda C. O. , Fairoze Mohamed Nadeem , Madhavaprasad C. B. , S. K. Nagappa
Published: February 2021

Abstract:
Foods are analyzed for food safety hazards in order to comply with food safety standards. Among food-borne pathogens Salmonella enterica and Listeria monocytogenes are recognized as major foodborne pathogens of public health significance worldwide. In the present study, multiplex polymerase chain reaction (mPCR) was used to screen for S. enterica and L. monocytogenes in table eggs collected from different markets (840 eggs). Pooled egg samples categorized as commercial and backyard eggs based on the source of collection. Collected eggs were screened for S. enterica and L. monocytogenes using mPCR assays. Conserved regions viz. invA and prfA genes were targeted for the specific detection of S. enterica and L. monocytogenes, respectively. mPCR and conventional method showed same results, prevalence of S. enterica at 12.5 and 33.3 per cent in commercial and backyard eggs, respectively. While, L. monocytogenes was undetectable in commercial eggs; but, detected only in backyard table egg sample (8.3%). Present study indicated complete concordance between specific pre-enrichment mPCR and conventional cultural methods. Results of the study underscored mPCR as steadfast rapid tool for the screening of table eggs for listed food safety hazards S. enterica and L. monocytogenes in table eggs.

Keywords: Eggs; Listeria; mPCR; Public Health; Salmonella
Studies on the frozen stored buffalo meat sausages incorporating offal meat under different packaging conditions
Authors: Muthulakshmi M. , Dushyanthan K. , Narendra Babu R. , Vasanthi C.
Published: February 2021

Abstract:
The effect of different packaging methods on the shelf life of buffalo meat sausages Stored at -18±1°C was studied. Two type of sausage were prepared as control (skeletal meat only) and treatment (skeletal meat plus offal meat incorporated). The sausages were stored at -18±1°C up to 60 days by aerobic and vacuum packaging conditions. No significant difference in colour and shear force values was observed between packaging methods. Vacuum packed sausages had higher pH and also recorded lower thiobarbituric acid number, tyrosine value and total viable count. During storage at-18±1°C decreasing trends of microbial count were noticed. Sensory scores gradually decreased during storage periods. Based on the findings, it was concluded that the offal meat incorporated buffalo meat sausages could be stored up to 60th day by aerobic and vacuum packaging conditions at -18±1°C without any appreciable deterioration in the quality and acceptability of the product.

Keywords: Buffalo meat, sausages, offal meat, packaging methods, Shelf-life
Organizational Citizenship Behavior (Ocb) Teachers And Staff (Ptk) Regional Honorariums (Honda) Elementary School (Sd) In Banyumas
Authors: Munandar Muhammad Arif , Banani Ade , Sudarto Sudarto
Published: February 2021

This research is motivated by the existence of PTK Honda’s extra working more than supposed to be leading to OCB forms and persists in its work with salary received under regional minimum wage (UMR). The purpose of this research is to know the forms, causal factors and impact of OCB for PTK Honda SD in Banyumas.This research used qualitative method. Data collection techniques of this research used observation, documentation, and interviews.

Selection of samples done by using purposive sampling (purposive sampling) 12 (twelve) selected samples. The collected data analysed through three stages of data reduction, data presentation and conclusion, while for the validity test, using source triangulation method.

The results of this study indicated that OCB forms in PTK Honda such as: altruism, conscientiousness, sportsmanship, courtesy, civic virtue and two dominant results were altruism (voluntary work) and conscientiousness (timely presence). Furthermore, factors affecting OCB on PTK Honda were job satisfaction, organizational commitment, personality, morale and motivation internally while externally leadership style of head master and work culture. While for internal dominant factor was job satisfaction and organizational commitment, while external factor was leadership style. The impact of OCB behavior was the increase of work productivity, saving human resources and creating an emotional closeness among employees.
Analisis Pengaruh Kualitas Pelayanan, Suku Bunga Kredit Dan Jaminan Terhadap Keputusan Pengambilan Kredit.” (Studi Kasus Pada Pedagang Pasar Beringharjo)
Authors: Wahyuningtyas Yunita Fitri , Choliq R. Agus
Published: February 2021

UMKM business have contributed greatly to the economy of the Special Region of Yogyakarta. UMKM in the Special Region of Yogyakarta continues to develop from year to year. UMKM as many as 220,703 in 2015 continued to increase in 2016 to 230,047 and in 2017 to as many as 238,619 UMKM. Of these, the highest distribution was in Bantul Regency, 26%, and the smallest was in Yogyakarta City, 14% of the total UMKM in Yogyakarta Special Region (Disperindagkoptan DIY, 2018).
This study uses a questionnaire with 5 Likert scales that are tested with multiple regression analysis tools to determine whether there is a partial and joint influence between service quality, loan interest rates, and collateral for credit decision making for market traders Beringharjo. Other static tests used were multicollinearity and heteroscedasticity to determine the deviations that occurred in the study. The sampling method used is the accideental sampling technique, which is the selection of samples from a population based on the ease and availability of samples during the duration of the sampling. The sample used was 200 respondents from some of the Beringharjo market traders. In this study there are influences between service quality variables, loan interest rates and collateral for credit decision making at Beringharjo market traders which is indicated by the value of R2 = 73.2%. And the variable that has the highest positive effect is the variable credit interest rate of 3.84, while the lowest variable influence on credit decision making at the Beringharjo market trader is the guarantee variable which is equal to 3.28.
Analisis Pengelolaan Keuangan Desa Dengan Pendekatan Value For Money (Studi Pada Laporan Anggaran Pendapatan Dan Belanja Desa (Apbdes) Desa Jambidan Tahun Anggaran 2014 – 2016)
Authors: Wuryanto Putri Tyas Widoyekti , Susliyanti Eni Dwi
Published: February 2021

This study aims to determine the management of village financial which contained in revenue and expenditure budget villages in Jambidan Village for 2014 until 2016 fiscal year with a value for money approach, which is by measuring the economic ratio, efficiency, and effectiveness. With this approach, government of Jambidan Village can know the financial performance that can be used as benchmark in implementing better policy. The method which is used in this analysis is descriptive quantitative research method. The variables that are used including economical, efficient, and effective. While the data were collected by using documentation method which analyzed economic ratio, efficiency ratio, and effectiveness ratio. The results showed that in overall, the Jambidan’s village government is able to manage financial of village in 2014 until 2016 fiscal year period well by using value for money approach.
Efektivitas Sistem Pengendalian Internal dalam Pendeteksian dan Pencegahan Fraud di Lingkungan Perguruan Tinggi
Authors: Satria Negara Hari Kusuma
Published: February 2021

The purpose of this study is to reveal potential fraud symptoms occurred in the university environment and the role of internal auditors in detecting and preventing fraud. This research was conducted with a qualitative approach. Source data used are primary data. Determination the source of the data in a qualitative study using purposive sampling. Respondents in this study consisted of a team of Quality Assurance Agency and a Lecturer who once served as an internal auditor in the Quality Assurance Agency.

The results showed at University many internal auditor conduct examine final report. Regulation of Minister Research, Technology and Universtiy Indonesia and the other regulation expected every University able to detect and reduce and prevent fraud. develop an effective internal Control System so as to prevent fraud. Prevention will be effective if the Rectoras the leader of University have Operational Prosedur Standar is done carefully.
Pembentukan Portofolio Optimal Saham-Saham Di Bursa Efek Indonesia (Bei)
Authors: Setiabudi Nugroho Hendrato , Bayu Aji Seto Satriyo
Published: February 2021

This research was conducted with the aim of compiling an optimum portfolio of stocks listed on the Indonesia Stock Exchange (IDX) using a single index model. The subjects of this study are stocks that consistently entered into LQ45 during the 2014-2018 period. This period was chosen because at that time the stock transactions on the Indonesia Stock Exchange was bad, as evidenced by the weak and tendency of the index (IHSG) trend.

The single-index model is used because it is a simple model and is widely used in optimum portfolio formation. This model can be used to calculate expected return and portfolio risk making it possible to form an optimum portfolio.

Even though similar studies have often been carried out, the very dynamic movement of stock prices on the stock exchange causes changes in the optimal portfolio each year. So that research needs to be done that continuously uses different periods of the year.

The results of this study indicate that of the 24 listed issuers that were sampled, only 18 shares formed the optimal portfolio. These shares were BBCA 17.21%, PWON 16.35%, WIKA 12.95%, KLBF 7.45%, GGRM 6.51%, BBNI 5.68%, UNVR 5.35%, UNTR 4, 92%, ICBP 4.65%, ADRO 3.81%, JSMR 3.21%, ASII 3.00%, SMGR 2.78%, TLKM 2.08%, PTBA 2.07%, INDF 1.90% , BMRI 0.06%, and INTP 0.02%.
Pengaruh Citra Merek Dan Word Of Mouth Terhadap Keputusan Pembelian Smartphone Xiaomi Di Daerah Istimewa Yogyakarta
Authors: Radito Thomas Aquinas , Lourensius Nerys , Lapu Yoshinta
Published: February 2021

This study examines the effect of Brand Image and Word of Mouth (WOM) on Purchasing Decisions of Xiaomi Smartphone. The study was conducted in the Special Region of Yogyakarta. The population in this study are users of Xiaomi smartphone. Respondents in this study were 130 people. Data collection was carried out using a questionnaire and then analyzed by multiple regression. Brand image and WOW have been proven to significantly influence the increase in purchasing decisions for Xiaomi smartphone. Brand image has an influence on purchasing decisions of 0.274 with a significance value of 0.004, while WOM is proven to have an influence on purchasing decisions of 0.373 with a significance value of 0,000
Pengaruh e-WOM (Electronic Word of Mouth) Terhadap Keputusan Pembelian online di Daerah Istimewa Yogyakarta
Authors: Hardoko Hardoko
Published: February 2021

Transactions with internet media in Indonesia have experienced rapid growth along with the increasing use of the internet in Indonesia. In 2018 internet users in Indonesia reached 171.17 million users, or 64.8% of the population of Indonesia. Of these, 96% of internet users in Indonesia have made transactions with internet media. Word of mouth communication is transformed into E-WOM (electronic word of mouth) along with the development of internet technology at this time. The purpose of this study is to analyze the dimensions of e-Wom, namely the effect of intensity (intensity), valence of opinion (content of opinion) and content (content) on online purchasing decisions in the Special Region of Yogyakarta. The sampling method used in this study was non-probability sampling using purposive sampling technique for a sample of 100 respondents scattered in Sleman, Yogyakarta, Bantul, Kulonprogo and Gunungkidul. Data analysis in this research uses Multiple Linear Regression. The results of this study indicate that valence of opinion and content are variables that have a positive and significant influence on online purchasing decisions in the Special Region of Yogyakarta. While the intensity variable has a positive but not significant effect on online purchasing decisions in the Special Region of Yogyakarta. 24.6% of online purchasing decisions in the Special Region of Yogyakarta are influenced jointly by intensity, valence of opinion and content, the rest by other reasons
Faktor-Faktor yang Mempengaruhi Minat Berwirausaha Mahasiswa (Studi pada Mahasiswa Fakultas Ekonomi dan Sosial Universitas Jenderal Achmad Yani Yogyakarta)
Authors: Wati Krisna Mutiara
Published: February 2021

Faktor-Faktor yang Mempengaruhi Minat Berwirausaha Mahasiswa (Studi pada Mahasiswa Fakultas Ekonomi dan Sosial Universitas Jenderal Achmad Yani Yogyakarta)
Penguatan Kelembagaan Sosial – Ekonomi Desa Melalui BUMDes Panggung Lestari di Desa Panggungharjo, Kecamatan Sewon Kabupaten Bantul
Authors: Prasetya Teguh Budi , Widyastuti Niken
Published: February 2021

BUMDes is an institution managed by the community and village government to strengthen the village economy and is formed based on the needs and potential of the village. BUMDes performance must make a significant contribution to improving the welfare of citizens. This study aims to find out how the Government of Panggungharjo Village, Bantul Regency in Strengthening Village Institutions (BUMDes). The method in this research is qualitative descriptive research and research results emphasizing the meaning of generalization. BUMDes Panggung Lestari, Panggungharjo Village as an effort to utilize the potential of the village has become an entity and can lift the economy of its community by establishing economic business development and social services, and establishing BUMDes institutional strengthening programs
Pengaruh Konsep Pelayanan Terhadap Keputusan Pembelian dan Tingkat Pendapatan Pada Masa Sebelum, Awal dan New Normal Pandemi (Studi Komparasi Pada Café-Café di Minggir Yogyakarta)
Authors: Susilawati Rini
Published: February 2021

The emergence of a wave of the Covid-19 pandemic that started in Indochina which eventually hit Indonesia also hit the business world on all fronts. The thing to be grateful for is the resilience of the MSME sector which is relatively able to withstand all conditions even in unexpected conditions such as Covid-19.

This study uses a comparative method, namely: before the pandemic, the beginning of the pandemic (1-3 months), and during the new normal era with the object of a cafe cafe in Minggir, Sleman, Yogyakarta. From about 10 cafes in Minggir, only 5 cafes that meet the requirements were selected as research samples.

By using SPSS analysis it is known that for the period before the pandemic the following regression results were obtained: Service concept = 0.819 + 0.805 (purchase decision) +0.391 (income level), at the beginning of the pandemic: Service Concept = 0.819 = 1.470 (Purchase Decision) + 36.1 ( Income Level), and in the New Normal era: Service Concept = 6,273 + 0.364 (Purchase Kep) +19.55 (Income Level).

So it is found that there is a significant difference between cafe managers who use online services and social media and those who are vacuum (without social media activity) to establish communication with customers. The impact was very real even in the New Normal era.

In conclusion, cafe managers who used social media in the early days of the pandemic, in fact in the new normal era, the level of purchase and income increased by 50%, it is assumed that from the additional new customers obtained at the beginning of the pandemic due to the influence of social media.
Pengaruh Kualitas Produk, Harga dan Keragaman Produk Terhadap Keputusan Pembelian di Maneko Digital
Authors: Wahyuningtyas Yunita Fitri , Fitriyani Nur
Published: February 2021

This study aims to determine whether product quality, price and product diversity influence either partially or simultaneously on purchasing decisions. The place used in this research is consumers who make purchases at Maneko Digital. This study used a sample of 95 respondents. The approach method used in this research is a quantitative approach. The technique used is non probability sampling, with a purposive sampling approach that is sampling technique with predetermined criteria. The data analysis technique used is the instrument test, classic assumption test, hypothesis test and multiple linear regression analysis. Partial test results, product quality has a positive and significant influence on purchasing decisions 0,346 with a significance of 0,000. Price variable has a positive and significant effect on purchasing decisions 0,259 with a significance of 0.005. Product diversity variable has a positive and significant influence on purchasing decisions 0,342 with a significance of 0.000.
Descobrindo um Santo para Cobrir Outro: o gerenciamento de resultados em estatais brasileiras
Authors: Silva Nadjara Davi , Peixoto Fernanda Maciel , Barboza Flavio , Tizziotti Catarine Palmieri Pitangui
Published: February 2021

Objective:The accounting information can be manipulated in order to change the perception of the minority shareholders about the real situation of the firm. In case of state-owned enterprises (SOEs), they can have their wealth expropriated by the politicians and bureaucrats’ opportunistic behavior, which is an incentive to the earnings management (EM) practice. This study aims to analyze the state ownership effects on EM in Brazil, and investigate the link between EM, and ownership and control structures.Method: Data from 2006–2015,for 250 non-financial Brazilian public firms, which covers 26 SOEs. The analyses are based on multiple regression methods with panel data.Originality/Relevance:This study innovates by including in this analysis the interaction of state control with the excess of control rights over the ownership rights of the largest shareholders, and analyze the entrenchment effect. Additionally, addresses the EM both in terms of direction and breadth.Results: SOEs tend to take on income-increasing practices, which persisted even after the adoption of International Financial Reporting Standards (IFRS). However, the IFRS adoption led to a reduction in the level of EM, in special the positive trend. Yet, the firms' market value and size are significant for explaining EM.Theoretical/Methodological contributions: this study helps to understand the behavior of Brazilian SOEs, while reveals the SOE's political influence can induce greater information asymmetry and the control is more concentrated in there, which supposedly raises the risks of minority shareholders' expropriation. These results suggest the need for improvements in the transparency of these companies.
Proteção Anti-takeover e Gerenciamento de Resultados: O Efeito das Poison Pills com Cláusulas Pétreas
Authors: Azevedo Yuri Gomes Paiva , Tavares Adilson De Lima , Mól Anderson Luíz Rezende , Freitas Neto Raimundo Marciano de
Published: February 2021

Objective:This study aims to investigate whether eternity poison pills influence the earnings management level of Brazilian public companies.Method: We collect data from the bylaws obtained on the website of the Brazilian Securities and Exchange Commission, aiming to identify the use of poison pills and “eternity” clauses by 235 non-financial companies. The information needed to estimate discretionary accruals using the Jones Modified model, and the control variables included in the econometric model, were obtained through the Bloomberg® database. For the data analysis, we use quantile regression, considering the outliers present in the sample.Originality/Relevance: This study fills a gap in the literature regarding the effect of eternity poison pills on discretionary accruals, given that this relationship has not been explored in the Brazilian context. Thus, it is relevant for investors and regulators because it provides evidence on the effects of implementing this anti-takeover mechanism.Results: The main results provide novel evidence on the relationship between poison pills and earnings management in the Brazilian context, demonstrating that this anti-takeover device, when associated with an “eternity” bylaw clause, is positively related to discretionary accruals.Theoretical contributions: It contributes theoretically by showing that the managerial entrenchment caused by the adoption of poison pills with “eternity” clauses may reduce the accounting information quality, shedding light for investors and regulators about this effect of implementing this anti-takeover mechanism.
Escolhas Contábeis na Demonstração dos Fluxos de Caixa: Análise em Empresas da América Latina
Authors: Nascimento Denise Fernandes , Zanolla Ercilio
Published: February 2021

ABSTRACTObjective: this study analyzed which characteristics of companies may be associated with accounting choices at DFC in 565 publicly traded companies in Latin American countries, from 2012 to 2016.Method: this study promotes analysis by estimating twelve logistic regression models and using panel data.Originality / Relevance: the study of DFC's accounting choices provides information about changes in net assets, financial structure and the ability of companies to modify resources.Results: The results show that the size of the companies, the negative cash flow and the sector may be related to the choices of interest and dividends received, and dividends paid, indicating that the results for the variables in Brazil are similar to those of Chile and Peru, even in different institutional settings.Theoretical / Methodological contributions: this study contributes by providing an overview of how financial and non-financial companies in different countries show cash flows, especially with regard to DFC's comparability and accounting choices, which can result in increasing operating cash flow. In addition, the study provides evidence of an association between company characteristics and accounting choices at DFC, showing differences in the countries surveyed, in terms of cash flow interests, and, contrary to the objective of regulatory bodies, regarding the standardization of accounting procedures.
Respuesta fisiológica de semillas de tres variedades de café a rayos gamma (60Co)
Authors:   Colegio de Postgraduados, Spinoso-Castillo José L. , Escamilla-Prado Esteban ,   Universidad Autónoma Chapingo, Aguilar-Rincón Víctor H. , Morales-Ramos Victorino ,   Colegio de Postgraduados, García-de los Santos Gabino ,   Colegio de Postgraduados, Corona-Torres Tarsicio ,   Colegio de Postgraduados
Published: February 2021

Coffea arabica L. enfrenta serios problemas de susceptibilidad a enfermedades, favorecidos por la poca variabilidad genética de sus cultivares comerciales; por ello, es importante estudiar diferentes fuentes de variación que sean útiles en el mejoramiento genético. El objetivo de este estudio fue irradiar con rayos gamma semillas de C. arabica de las variedades Geisha, Oro Azteca y Marsellesa para determinar la dosis letal media (DL50) y evaluar su respuesta fisiológica sobre la germinación, supervivencia, altura de planta (AP), diámetro de tallo (DT), altura al primer par de hojas (APPH) y área foliar (AF). Se utilizó el irradiador Transelektro LGI-01, con una razón de dosis de 752.76 Gy·h-1. Las dosis de irradiación evaluadas fueron 0, 100, 200, 300, 400 y 500 Gy. El experiment se estableció bajo un diseño factorial completamente al azar con dos factores (variedad, con tres niveles, y dosis de irradiación, con seis niveles) y tres repeticiones (225 semillas por repetición). El registro de la germinación se hizo a los 20 días después de la siembra. Las variables restantes se evaluaron 120 días después de la siembra. Los resultados mostraron que la germinación, supervivencia, AP, APPH, DT y AF se vieron significativamente afectados de forma negativa por la irradiación gamma a partir de la dosis de 200 Gy en las tres variedades. La DL50 fue de 70 Gy para la variedad Geisha, 85 Gy para Marsellesa y 90 Gy para Oro Azteca. Dosis menores a 100 Gy se pueden emplear en programas de fitomejoramiento para C. arabica.
Effects of Internal Audit Function on Financial Performance in Rift Valley Bottlers Limited Eldoret, Kenya
Authors: Omwono Dr. Gedion A, , Wanyama John mark
Published: February 2021

The purpose of this study was to investigate effect of internal audit function on financial performance of Rift Valley Bottler’s Limited, Eldoret. The researcher seeks to answer the following research questions: what is the effect of internal audit function on financial performance at Rift valley bottlers?; what is the effect of risk management on financial performance of Rift valley bottler’s limited Company?; what is the effect of budgetary controls on financial performance of Rift Valley bottler’s limited company?; and what is the effect of financial accountability on financial performance of Rift Valley bottler’s limited company?. This study adopted descriptive cross-sectional research design. With a sample size of 40 from finance, human Resource and procurement departments. Census sampling technique was used to select respondents. Questionnaire was used as data collection instrument. Quantitative analysis was used in analyzing of data. Multiple regression analysis was used to show the relationship between independent and dependent variables. This study found out that budgetary control affects financial performance of Rift Valley bottler’s limited company (p=0.004). this study further asserted that financial accountability affects financial performance of Rift Valley bottler’s Limited Company (p=0.005). This study concludes internal audit function affects financial performance of Rift Valley Bottler’s Limited company. This study recommends organizations like Rift Valley Bottlers to always practice internal auditing of their creditors and this will improve on their financial performance; organizations should always conceive and adhere to the internal audit function in a positive way as it is communicated by employees and follow their contents in the day to day running of the organization activities; and training of employees in Rift Valley Bottlers as important motivational tool for motivating employees towards better performance.