bluuebunny/crossref_metadata_2025 huggingface dataset:
Geostatistical Characterization of Soil Clay Patterns in a Typical Watershed of Cultivated Black Soil
Authors: Sun Zhihu , Wang Enheng , Xia Xiangyou , Chen Xiangwei , Yi MyongJong
Published: June 2021

Soil clay influences a range of processes, including vertical and lateral redistribution of water, runoff, and erosion. Knowledge of the spatial pattern of soil clay content (SCC) in cultivated soil region is important. The objective of this study was to determine the degree of spatial variability of SCC across depths in a cultivated black soil region in northeastern China. Data collected from each of 58 sites on a regular grid of 50 by 50 m were analyzed both statistically and geostatistically to describe the spatial distribution. The SCCs between different segments in soil profiles were significantly different. The 0- to 65-cm soil profile could be clustered into three segments: 0- to 30-cm, 30- to 35-cm, and 35- to 65-cm layers.The standard deviation (SD) and coefficients of variation (CV) for the SCC of the 30- to 35-cm segment were the largest. Experimental semivariograms of SCC were best fitted by spherical models. Nugget-to-sill ratios indicated a strong spatial dependence for SCC at other depths, except the 40- to 45-cm and 60- to 65-cm segments. The 35- to 40-cm layer had the largest spatial dependency compared with the other layers. Cross-validation of the kriging map indicated that prediction of SCC using semivariogram parameters was better than assuming the mean of the observed value for any unsampled location. The mapping displayed heterogeneity of SCC across the experimental site and revealed higher SCC close to the tail of an eroded gully and lower SCC neighbouring eroded gully margins. The fragmentation degree and clay-enriched patch amount increased from the near-surface down to 65-cm of depth, suggesting the higher evenness of SCC in the cultivated layer than that in the tillage pan.
Jadeite and its relatives: fake news or a real tool to constrain shock conditions?
Authors: Baziotis Ioannis , Xydous Stamatios , Papoutsa Angeliki , Hu Jinping , Ma Chi , Klemme Stephan , Berndt Jasper , Ferrière Ludovic , Caracas Razvan , Asimow Paul
Published: June 2021

The authors have requested that this preprint be removed from Research Square. This preprint was removed as a condition of publication in a journal.
Nomogram to Predict Rapid Kidney Function Decline in Population at Risk of Cardiovascular Disease
Authors: Zhang Qiuxia , Lu Junyan , Lei Li , Li Guodong , Liang Hongbin , Zhang Jingyi , Li Yun , Lu Xiangqi , Zhang Xinlu , Chen Yaode , Pan Jiazhi , Chen Yejia , Lin Xinxin , Li Xiaobo , Zhou Shiyu , An Shengli , Xiu Jiancheng
Published: June 2021

Background
To develop a simple model to predict risk of rapid kidney function decline (RKFD) in population at risk of cardiovascular disease.
Methods
8455 subjects aged ≥ 65 years or complicated diabetes or hypertension undergoing community annual health examinations between January 2015 and December 2020 were included. All participants were randomly assigned to a development cohort and a validation cohort in a 2:1 ratio. Rapid kidney function decline was defined as the reduction of estimated glomerular filtration rate (eGFR)≥40% during follow-up period. Cox regression analysis and stepwise approach were used to identify the risk factors. A nomogram based on these predictors was then developed, and discrimination, calibration and decision curve analysis were assessed.
Results
During the median follow-up period of 3.72 years, the incidence of rapid kidney function decline was 11.96% (n = 1011), 11.98% (n = 676) and 11.92% (n = 335) in the entire cohort, development cohort and validation cohort, respectively. Age, eGFR, hemoglobin, systolic blood pressure, and diabetes were identified as predictors for RKFD. The nomogram demonstrated a good discriminative power with the 5-year AUCs of 0.763 and 0.740 in the development and the validation cohort, respectively. Calibration plots also demonstrated a good fitness between the observed and predicted risk in both cohorts.
Conclusions
Risk stratification for rapid kidney function decline is achievable using a risk prediction nomogram based on clinical factors that are readily accessible in primary care. The utility of this nomogram in identifying individuals at high risk of RKFD in the community needs further investigation.
Quality of Routine Health Information System Data and Associated Factors Among Departments in Public Health Facilities of Harari Region, Ethiopia
Authors: Shama Adisu Tafari , Roba Hirbo Shore , Abera Admas , Baraki Negga
Published: June 2021

Background: Despite the improvements in the knowledge and understanding of the role of health information in the global health system, the quality of data generated by a routine health information system is still very poor in low and middle-income countries. There is a paucity of studies as to what determines data quality in health facilities in the study area. Therefore, this study was aimed to assess the quality of routine health information system data and associated factors in public health facilities of Harari region, Ethiopia.Methods: A cross-sectional study was conducted in all public health facilities in Harari region of Ethiopia. The department-level data were collected from respective department heads through document reviews, interviews, and observation check-lists. Descriptive statistics were used to data quality and multivariate logistic regression was run to identify factors influencing data quality. The level of significance was declared at P-value <0.05. Result: The study found a good quality data in 51.35% (95% CI, 44.6-58.1) of the departments in public health facilities in Harari Region. Departments found in the health centers were 2.5 times more likely to have good quality data as compared to departments found in the health posts. The presence of trained staffs able to fill reporting formats (AOR=2.474; 95%CI: 1.124-5.445) and provision of feedback (AOR=3.083; 95%CI: 1.549-6.135) were also significantly associated with data quality. Conclusion: The level of good data quality in the public health facilities was less than the expected national level. Training should be provided to increase the knowledge and skills of the health workers.
Novel Prognostic Score for Recurrent or Metastatic Head and Neck Cancer Patients treated with Nivolumab: Japanese Multi-Institutional Cohort Study
Authors: Minohara Kiyoshi , Matoba Takuma , Kawakita Daisuke , Takano Gaku , Oguri Keisuke , Murashima Akihiro , Nakai Kazuhiro , Iwaki Sho , Hojo Ayumu , Matsumura Ayano , Ozaki Shinya , Ozawa Taijiro , Harata Ikuma , Tanaka Nobukazu , Maseki Shinichiro , Tsuge Hiroshi , Imaizumi Sae , Mitsuya Shoji , Moribe Kazuho , Esaki Shinichi , Iwasaki Shinichi
Published: June 2021

Although several prognostic factors in nivolumab therapy have been reported in patients with recurrent or metastatic head and neck cancer (RM-HNC), these factors remain controversial. Here, we conducted a multicenter retrospective cohort study to investigate the impact of clinico-hematological factors on survival in RM-HNC patients treated with nivolumab. We retrospectively reviewed 126 RM-HNC patients from seven institutes. We evaluated the prognostic effects of clinico-hematological factors on survival using Cox proportional hazard models. The median overall survival (OS) was 12.3 months, and the 1 year-OS rate was 51.2 %. Patients without immune-related adverse events, lower relative eosinophil count, worse best overall response, higher performance status, and higher modified Glasgow Prognostic Score had significantly worse survival rates. The prognostic score, generated by combining these significantly worse prognostic factors, was more closely associated with prognosis than each factor (p for trend<0.001). Our novel prognostic score utilizing clinico-hematological factors might be useful to establish an individual treatment strategy in patients with RM-HNC treated with nivolumab therapy.
Shunt Infection in Adults: A Retrospective Study of 1324 Cases
Authors: Qin Bing , Gao Liansheng , Wang Chun , Wu Chenghan , wang lin
Published: June 2021

Background: Shunt infection (SI) is a serious major complication in the management of hydrocephalus after cerebral fluid shunts. Here we study retrospectively hydrocephalus shunting to evaluate the incidence of SI, including the risk factors and types of infection.Meterial and Methods: 1556 patients (age≥18years) who had undergone shunt surgery from January 2013 to December 2019 at our center were included(6-78 months follow-up period). 1324 cases of them were confirmed as effective cases. Infection rate and risk factors were investigated.Results: We found 79 (6.0%) cases (58 men and 21 women) with SI, of which 72 were ventriculo-peritoneal (VP) shunt and 7 were lumbo-peritoneal (LP) shunt. Risk factors include male gender (p=0.04), patients with a history of intracranial infection (p<0.001) and patients suffered an infection when shunt surgery performed (p=0.008). Surgery type (p=0.80), Glasgow Coma Score (GCS) before shunt procedure (p=0.57) and history of hypertension (p=0.16), diabetes (p=0.44) or cerebral infarction (p=0.29) were not risk factors of SI. Brain or spine surgery performed within 2 years prior to shunt procedure increased rate of SI (p=0.015, SI rate: 7.4%), but not when performed after shunt procedure (p=0.42). Idiopathic hydrocephalus and hydrocephalus caused by trauma, hemorrhage, tumor and other factors showed no significant correlation with SI. Of all SI, 48 (60.8%) and 62 (78.5%) cases were present within 1 and 2 months after shunt surgery, respectively. Only 2.5% (2/79) of SI were found after 1 year since shunt placement. Pathogens were found in 46 cases, and Gram positive cocci were accounted for 50.0% (23/46). Conclusions: Our study suggests that male, history of intracranial infection, patients’ infection status when shunt surgery performed and history of brain or spine surgery performed within 2 years are risk factors of SI. Infections are more likely to present within the first 2 months after shunt placement, only 2.5% shunt infections were found after more than 1 year form shunt operation.
Crystal Structure and Luminescence Properties of a Thermally Stable Single-Phase White Emitting Phosphor CaSr2(PO4)2: Dy3+, Li+
Authors: Guo Qingfeng , Chen Yuying , Hao Qiang , Lis Stefan , Liu Haikun , Runowski Marcin , Mei Lefu , Liao Libing
Published: June 2021

Single-phase CaSr2(PO4)2:Dy3+,Li+ phosphors were prepared using the high-temperature solid-state method in the air. To characterize the luminescence properties of the synthesized phosphors, Powder X-ray diffraction patterns (XRD), scanning electron microscopy images (SEM), photoluminescence spectra, and concentration-dependent emission spectra were measured to characterize the luminescence properties of the synthesized phosphors. The results showed that the CaSr2(PO4)2:Dy3+,Li+ phosphors exhibited white luminescence, and the emission spectra of the phosphors consisted of two sharp peaks at ≈486 and ≈578 nm (the most intense one). The optimum concentration of Dy3+ doping was determined to 0.06 mol.%. On the basis of the Dexter's theory, the mechanism of energy transfer between the Dy3+ ions was determined to dipole–dipole interactions. The results of the temperature-dependent luminescence confirmed that the as-prepared phosphors are proved to be promising UV-convertible material capable of white light emitting in UV-LEDs due to its excellent thermal stability and luminescence properties. Luminescence intensity and decay time of the CaSr2(PO4)2:Dy3+,Li+ phosphors were improved remarkably with the addition of charge compensators (Li+ ions), which would promote their applications in white light-emitting diodes based on the near-UV chip.
Potential role of plasma extracellular vesicles in microbial translocation and cardiovascular risk in people living with HIV and type 2 diabetes
Authors: Vestad Beate , Nyman Tuula Anneli , Hove-Skovsgaard Malene , Stensland Maria , Hoel Hedda , Trøseid Anne-Marie Siebke , Aspelin Trude , Aass Hans Christian Dalsbotten , Puhka Maija , Hov Johannes Roksund , Nielsen Susanne Dam , Øvstebø Reidun , Trøseid Marius
Published: June 2021

Background: HIV and type 2 diabetes (T2D) are both associated with gut microbiota alterations, low-grade endotoxemia and increased cardiovascular risk. We investigated the potential role of plasma extracellular vesicles (EVs) in relation to these processes. Materials and methods: Plasma EVs were isolated by size exclusion chromatography in fasting individuals with HIV and T2D (n=16), T2D only (n=14), HIV only (n=20) or healthy controls (n=19), and characterized by transmission electron microscopy, western blot, nanoparticle tracking analysis and quantitative proteomics. The findings were compared to gut microbiota alterations, lipopolysaccharide levels and cardiovascular risk profile. Results: Individuals with concomitant HIV and T2D had higher plasma EV concentration, which correlated closely with plasma lipopolysaccharides, triglycerides and Framingham score, but not with gut microbiota alterations. Proteomic analyses identified 558 human proteins, largely related to cardiometabolic disease genes and upstream regulation of inflammatory pathways, including IL-6 and IL-1β, as well as 30 bacterial proteins, mostly from lipopolysaccharide-producing Proteobacteria. Conclusions: Our study supports that EVs are related to microbial translocation processes in individuals with HIV and T2D. Their proteomic content suggests a contributing role in low-grade inflammation and cardiovascular risk development. The present approach for exploring gut-host crosstalk can potentially identify novel diagnostic biomarkers and therapeutic targets.
Challenges Faced by Chinese Community Nurses When Providing Home-based Hospice and Palliative Care: a Descriptive Qualitative Study
Authors: Zhang Jinxin , Cao Yingjuan , Su Mingzhu , Cheng Joyce , Yao Nengliang
Published: June 2021

Background: Hospital facilities in China are experiencing increased strain on existing systems and medical resources, which necessitates the use of home-based hospice and palliative care (HBHPC). HBHPC primarily relies on community nurses and related medical personnel. Understanding the challenges that community nurses face when providing this form of care is urgently needed to optimize the design and delivery of HBHPC. Our study aimed to gain insight into community nurses’ challenges when providing HBHPC for patients.Methods: We performed a descriptive qualitative study with a phenomenology approach. Purposive sampling was used to recruit 13 nurses from two community health service centers in Jinan, Shandong Province, China. A thematic analysis was applied to identify themes from the transcribed data.Results: Three major themes emerged: 1) Community nurses’ inadequate self-preparation for providing HBHPC; 2) Patients and their families’ non-collaboration in HBHPC; 3) Community health service career disadvantages. Conclusion: Community nurses faced multifaceted challenges in home care settings. This study could provide a framework for guiding the improvement of interventional variables in the provision of HBHPC. Future research should involve developing effective methods of improving community nurses’ job motivation and community health service institutions’ incentive systems, as well as increasing advocacy around HBHPC.
Polyphasic Taxonomic Analysis of Snuella sedimenti sp. nov., Isolated from Isolated from Marine Sediment
Authors: Kim Jong-Hwa , Weerawongwiwat Veeraya , Yoon Jung-Hoon , Lee Jung-Sook , Sukhoom Ampaitip , Kim Wonyong
Published: June 2021

A Gram stain-negative, aerobic, motile by gliding, rod-shaped bacterial strain CAU 1569T was isolated from marine sediment on Shido Island in Incheon. It grew at 20-37°C (optimum, 30°C), pH 6.0–9.0 (optimum, 7.0), 2–6% NaCl (w/v) (optimum, 2%). Phylogenetic analysis based on 16S rRNA gene sequence indicated that strain CAU 1569T formed a distinct lineage within the type strain of Snuella. Strain CAU 1569T showed high similarity to S. lapsa JC2132T (95.8%), Mariniflexile gromovii KMM 60388T (95.5%), Aestuariibaculum marinum IP7T (95.4%), A. suncheonense SC17T (94.6%) and Yeosuana aromativorans GW1-1T (94.4%). The genome contained 57 contigs, 3,437 protein-coding gene, 3 rRNAs (5, 16, and 23S), 43 tRNAs, and with a 35.7 mol% G + C content. The isoprenoid quinone was only menaquinone 6 (MK-6). The major fatty acids were iso-C15:0, C15:1−iso G, and C17:0 iso 3-OH. Strain CAU 1569T contained diphosphatidylglycerol, aminoglycolipid, unidentified aminolipid, and three unidentified lipids. Based on phylogenetic, genomic, physiologic, and chemotaxonomic characterizations, strain CAU 1569T represents a novel Snuella species, which the name Snuella sedimenti sp. nov. is proposed. The type of strain is CAU 1569T (= KCTC 82409T = MCCC 1K05670T).
Analysis of Red Chalk Drawings from the Workshop of Giovanni Battista Piranesi using Fiber Optics Reflectance Spectroscopy
Authors: Krämer Maria , Henniges Ute , Brückle Irene , Lenfant Laura , Drüppel Kirsten
Published: June 2021

The viability of fiber optics reflectance spectroscopy (FORS) for the differentiation of red chalk drawing media was investigated, focusing on the group of drawings from the workshop of Giovanni Battista Piranesi (1720–1778) at the Staatliche Kunsthalle Karlsruhe, Germany. The evaluation of spectra was supported by principal component analysis. The method was tested on mockup drawings made with recently acquired natural and fabricated red chalks of known origin. It was possible to sort these mockup drawings according to chalk type and application technique. The compositional differences of these reference chalks were confirmed by X-ray diffraction and scanning electron microscopy. Subsequent FORS analysis of selected original drawings revealed the existence of several closely grouped clusters, implying similarities on the basis of the underlying spectral features among the historical red chalks used in Rome. These similarities distinguished the historical drawings from the red chalk mockup drawings, except for the drawings made with red chalk samples from the area near the town of Theley, Germany, which were shown to bear close similarities to those in the cluster of historical samples.
Anisotropy analysis for optimized gas production in Coalbed Methane reservoir, Bokaro field, India
Authors: Banerjee Abir , Chatterjee Rima , Singha Dip Kumar
Published: June 2021

The efficient production of Coalbed Methane (CBM) gas is facing challenges due to the larger dewatering period from fracture connectivity to the aquifer zone. Also, commingled production from well makes it more difficult to identify the coal seam-wise problem. Therefore, prior knowledge of sub-surface fractures in coal seams is necessary to execute an accurate simulation model for planning hydraulic fracturing treatment. This paper highlights the studies in Bokaro CBM reservoir to mitigate challenges in few wells by characterizing anisotropy, determining fast shear wave polarization angle, maximum horizontal stress direction, fracture orientation, and analysis of low resistivity signature. Both the fast shear wave polarization angle and fracture orientation in resistivity image are observed in the same direction (N26°-35°E) in coal. The fast and slow shear slowness versus frequency plot concludes stress-induced anisotropy resulting from fractures that are supported by resistivity image and drilling core. Processing of the resistivity image log shows the maximum horizontal stress is along NE-SW direction, as identified from drilling-induced fractures. The observation of low resistivity signature with resistivity ranging from 0.4 to 0.8 ohm-m in few wells confirms the presence of conducting minerals such as siderite and pyrite from the x-ray diffraction studies of sidewall core. The present work guides in making production, drilling, and hydraulic fracturing design strategies to better understand the fluid propagation for optimized CBM production and will also help in future geomechanical studies.
Accurate genotyping of single cells with Octopus
Authors: Cooke Daniel , Lunter Gerton , Wedge David
Published: June 2021

We describe an extension to our variant calling tool, Octopus (https://github.com/luntergroup/octopus), for single-cell DNA sequencing data. Octopus jointly genotypes cells from a lineage, accounting for amplification stochasticity and sequencing error with a haplotype-based Bayesian model. Octopus is considerably more accurate at genotyping single cells than existing methods.
Embeddings from protein language models predict conservation and variant effects
Authors: Marquet Céline , Heinzinger Michael , Olenyi Tobias , Dallago Christian , Bernhofer Michael , Erckert Kyra , Rost Burkhard
Published: June 2021

The emergence of SARS-CoV-2 variants stressed the demand for tools allowing to interpret the effect of single amino acid variants (SAVs) on protein function. While Deep Mutational Scanning (DMS) sets continue to expand our understanding of the mutational landscape of single proteins, the results continue to challenge analyses. Protein Language Models (LMs) use the latest deep learning (DL) algorithms to leverage growing databases of protein sequences. These methods learn to predict missing or marked amino acids from the context of entire sequence regions. Here, we explored how to benefit from learned protein LM representations (embeddings) to predict SAV effects. Although we have failed so far to predict SAV effects directly from embeddings, this input alone predicted residue conservation almost as accurately from single sequences as using multiple sequence alignments (MSAs) with a two-state per-residue accuracy (conserved/not) of Q2=80% (embeddings) vs. 81% (ConSeq). Considering all SAVs at all residue positions predicted as conserved to affect function reached 68.6% (Q2: effect/neutral; for PMD) without optimization, compared to an expert solution such as SNAP2 (Q2=69.8). Combining predicted conservation with BLOSUM62 to obtain variant-specific binary predictions, DMS experiments of four human proteins were predicted better than by SNAP2, and better than by applying the same simplistic approach to conservation taken from ConSeq. Thus, embedding methods have become competitive with methods relying on MSAs for SAV effect prediction at a fraction of the costs in computing/energy. This allowed prediction of SAV effects for the entire human proteome (~20k proteins) within 17 minutes on a single GPU.
PENGUJIAN MODEL PENERIMAAN TEKNOLOGI INTERNET PADA MAHASISWA
Authors: Mega Wijaya Petra Surya
Published: June 2021

The rapid growth of investment in information technologt by orgoniza tions worldwide has made user acceptance an increasingly criticol technologt implementation and *orogr*rnt issues. User"icceptance has received fairly extensive attention from previous studies, particularly those involving dffirent technologies, user populations, and/or organizationalcontexts. The Technologt Acceptance Model @M is amongmost influential research models to determine information systems/information technologt use. The objective of thk study is to assess the TAM in world-wide-web usage. Data were collected from 127 undergraduate accounting students in Duta Wacana Christian (Jniversity-Yogyakarta and were tested using the structural equation modeling approach. The results of the study showed that, even though goodness of fit the model is not very well, there are significant coruelations among the perceived ease of use variable against perceived usefulness andattitude variable, perceived usefulness variable against attitude and behavior intention to use, attitude variable against behavior intention to use, and behavior intention to use variable against behavior to use. Implications of the future research areos ore discussed.Keywords: Perceived ease of use, perceived usefulness, attitude, behavior intention to use, behavior to use, TAM, SEM.
KINERJA SURAT BERHARGA SETELAH INITIAL PUBLIC OFFERING
Authors: Murtini Umi
Published: June 2021

This study observes the pedormance of stock, shortierm and long-term in Jakarta Stock Exchange (BEJ). Sample data taken from firm that hove done IPO since the January 1990 untit December 2003, amount sample that used as much 255 firms. The daily abnormal return used as proxy perlormance by using Market-Adjusted Return Abnormal Model (Aggwwal $993). Short-term pedormance is based on a share performance atter, one day,' one month, 2 month and 3 month, Long-term perfonnance is b,osed on performance during 24 month. The result tests of one sampte t-test indicate that in short-term, cnerage abnormal return ore positive equal to i,8, 83 %. This result consistent with the previous research that performance in short-term experience, of the under pricing, Abnormal relurn that resuked in long term are arcrage negative equal to 21, 44%. This study Jinds the consistent phenomenon underperformance on a long term. And then the results of paired comparisont-test indicate that the short-term performance,is better lhqnlong-range performance, at level I %o.signtficance.Keywords: t Initiol Pubtic Offering, Performace of IPO, Abnormitl'Return, Underpricing and Underperform)
PENGARUH PERUBAHAN NILAI TUKAR RUPIAH TERHADAP RETURA' SAHAM MELALUI PERUBAHAN ARUS KAS DAN PERUBAHAN EARNING PER SHARE (EPS): BUKTI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEJ
Authors: KURNIAWAN LIA INDRIYATI
Published: June 2021

The srudy is ot empirical one wlnse pwposes or,e to prove if exclwnge rate'risk have a positive inJluence in stock return from earning per share alteration and cash flow alteration. Samples which are used in this stu$t are 192 data of manufacturing corporations that listed inBEI. The period of sudy is 199&2004. &atistic mdels which are used in this study are simple regression od multiple regression analysis. Tlwre,wefow models used in this study. TTtere ue, model I and model II are used to prove if information of eorning per share alteration and cash flow alteration ltove a positive intluence for cumulative abnormal return. Model III and Model IY are used to pnove if exchange rate risk have a positive infiuence for earning per share alteration and cash flow alteration.The results are information of earning per share alteraion and cash flow alteration have not a positive inJluence for cumulative abnormal return, exchange rate risk have not a positive influence in eorning per share, but exchange rate risk altergtion have a positive influence for cash flow alteration.Keywords: Real Exchange Rate, Earning Per Share, Cash Flow
PENGARUH HARI PERDAGANGAN TERHADAP RETURN SAHAM: PENGUJIAN MONDAY, WEEK-FOUR DAN ROGALSKI EFFECT DI BURSA EFEK JAKARTA
Authors: Murtini Umi , Halomoan Agung Isaac
Published: June 2021

Penelitian ini membahas masolah pengoruh ltwi perdagoqan terhdap return saham, dengan pengujian Monday effect, Week-four effect dan Rogalski effect. Penelitian dilakukan pada perusohaan yang aktif diperdagangkan di Bursa Efek Jakarta. Alat analisis yong digmakan dalam penelitian ini adaloh regresi linier berganda. Hasil analisis menuajukon bahwa hari perdagangan berpengaruh terhadap return saham. Monday effect berhasil diidentifikasi hanya terjadi pada bulan l.arumt, Week-Four Effect daz Rogalski effect terbuWi terjdi di BEl.Keywords : Trading Day, Return, Monday Effect, Dal, of The Week,Week-Four Effect, Rogalski Effect.
PENGGUNAAN ]NFORMASI AKUNTANSI UNTUK MEMPREDIKSI RETURN SAHAM PADA PERUSAHAAN REAL ESTAT DAN PROPERTT YANG TERDAFTAR DI BURSA EFEK JAKARTA
Authors: P. Bahari Felicia , E.D. Radianto Wirawan
Published: June 2021

The role of Jinancial ratio analysis is to investigate whether finorcial information is useful to predict stock return and corporate financial condition in the future.This study examines the use of financial ratio to predict stock return for one and two years ahead. This study is bosed on research by fuasikal (2002) and use listed real estate industies in 1999 as sample. CAR is used as proxy of stock return and window periode is used seven day before ond after financial reporting publication for 2000 and 2001. Financial reporting is taken from ICMD for 2001. Using multiple regressin, the outcome fum this research, price tobook value influence positively to predict stock return for two years ahead. While account receivable turnover ratio significantly can predict stock return foir one year ahead.Keywords: Financial information, stock return, financiol ratio, realestate and property.
STANDARDISATION OR HARMONISATION IN INTERNATIONAL ACCOUNTING: A CONTINGENCY PRESPECTIVE
Authors: Respati Agustini Dyah
Published: June 2021

Standmdisasi dan hmmonkasi merupakan permasalahan penting dalom alruntansi internasional yang telah dikeibangkan pada tahun-tahun terakhir ini. PmHek internasional akuntansi itu sendiri bervariasi dori ' sdttt negara ke negara lainnya karena masing-masing negara mempunyai lingkungannya sendiri yang berbeda satu sama lain. Perbedaan tersebut terletak pada sejarah, tohapan penerapan tektologi, budaya, politik, sistim ekonomi dan bqhasa. Perbedoanpraktek akuntansi ini pada akhirnya mendorong dikembangkannya standardisasi don harmonisasi. Guna menjelaskan perubahan yang terjadi di lingkungan yang berbeda diantara nrgara-negara, maka dalam aplikasi akuntansi internosional diterapkan pendekatankontingensi. Beberapa literafir mengatakan bahwa standardisasi yang menerapkan keseragaman standar di semua negata nampaknya sulit dicapai. Hal ini kemungkinan disebabkan belum ada kerangka konseptual untuk stondardisasi itu sendiri, dan kemungkinan secara politis sulit diterima- Sebagai konsehtensinya, hmmonisasi yang seaora logis tidak mengmdory botyak konJlik nampabtya lebih dapat diterima dibandingkan dengan stondardisasi.Keyword: Standardisasi, harmonisosi, akuntansi internasionol,p- e nde kat an kont inge n s i.
PERBEDAAN EARNING MANAJEMEN PADA PERUSAHAAN MANUFAKTUR YANG LABA DAN RUGI DI BURSA EFEK INDONESIA
Authors: Wijayanto Yuanes , Murtini Umi
Published: June 2021

Penelitian ini bertujuan menguji perbedaan earning manajemenpada perusahaan laba dan perusahaan rugi pada tahun 200 -2006. Deteksi earning manajemen menggunakan mean discretionary accraals. Hasil penelitian menemukan bahwa ada perbedaan earning manajemen yang dilah*an oleh perusahaan laba dengan perusahaan rugi.
ANALISIS KINERJA SISTEM INFORMASI AKUNTANSI (SIA) PERBANKAN DI SURAKARTA
Authors: Pramesti Hernawati , Palupi Dyah Ayu Puri , Budiarti Mary
Published: June 2021

Purpose of this research is to hnow inforrnation qualityfactor influence, involvement of consumer, management support from, impact to organizational consumer and size to performance sIA banking in Surakarta. Resemeher applies primary data with population of all manager at banking in Surakarta. Audition of samplewithpurposive sampling. Data analytical technique applied is validity test and reliability test, classic assumption test, doubled regression analysis, test t, F test, and coeficient ofdetermination. Result ofresearch indicates that quality of information, irwolvement of consurner, ntanagement support from, impact to consunter in/luential positive to accounting information system performance at banking in Surakarta. While organizational size had an effect on negativity to accounting information system pedormance at banhing in Surakarta.Keyword: Accounting information system, involvement and banking
TINGKAT VARIASI GENDER POSISI MANAJEMEN PUNCAK DAN KUALITAS LABA PERUSAHAAN
Authors: Kristanti Putriana
Published: June 2021

The purpose of this study is to analyze the relation of top management gender with  earnings management. This study analyzes a sample made of Jakarta stock exchange-listed firms. Three models used in this study, first model to measure the gender  variation, i.e. content analysis; the second model to analyze the earnings managemet,  with regression analysis; and the third model to examine the relation of top  management gender variation with earnings management, with corelation analysis. The  result show that top management gender variation is not correlated with earnings management. Keywords: top management gender, earnings management
PENGARUH GENDER SEBAGAI PEMODERASI PADA HUBUNGAN ORIENTASI PASAR DAN KINERJA KEUANGAN
Authors: Kumalaningrum Maria Pampa
Published: June 2021

This study examined the effect of gender as moderating variable on relationship  between market orientation and financial performance. Market orientation reflects the  degree to which firms’ strategic market planning is driven by customer and competitor  intelligence. Data was analyzed using Chow analysis. The results showed that market  orientation has an effect on financial performance either in female or male–owned  micro business. The study also shown that gender had moderating effect on relationship between market orientation and financial performance. Keywords: gender, market orientation, and financial performance.
PENGARUH MEKANISME TATA KELOLA PERUSAHAAN TERHADAP KINERJA
Authors: Santoso Eko Budi
Published: June 2021

Good Corporate Governance is a major issue dealing with agency problem. The purpose of this study is to analyse the development of good corporate governance in Indonesia. The result of the study show inverse effect between board structure and board independence towards performance. This difference indicates the need of good checks and balances mechanism. This study also explains the failure of two-tier board system as governance to sustain Indonesian companies during the crisis. Keywords:Corporate governance, ownership structure, board structure, board independence, two-tier board system.
PENGARUH PERUBAHAN KOMPONEN LAPORAN ARUS KAS, PERUBAHAN LABA KOTOR, DAN PERUBAHAN SIZE PERUSAHAAN TERHADAP EXPECTED RETURN SAHAM
Authors: C Serly , Setyani Astuti Yuli
Published: June 2021

The purpose of this study was to examine the effect of changes in thecomponents of cash flows (operating cash flow changes, investment cashflow changes , cash flow funding changes), changes in gross profit,and change the size of the company toward expected return stock ofmanufacturing companies which go public in Indonesia Stock Exchange. The number of companies studied as many as 84 companies listed in Indonesia Stock Exchange with the observation period from 2004 to 2008. The technique used in the data analysis is the technique of multiple linear regression. Results of the study showed that only cash flow operations changes ,investment cash flow changes and gross margin changes that showed significantly influence against expected return stockKata kunci: expected return, size, arus kas operasi, arus kas investasi, laba kotor
PENERAPAN BALANCED SCORECARD SEBAGAI PENGUKUR KINERJA MANAJEMEN PADA PT MATAHARI DEPARTMENT STORE TBK
Authors: Luciawanty Nindy Livia , Christanti Ari
Published: June 2021

This study aims to determine the performance of PT. Matahari Department Store using the Balanced Scorecard. This measurement is looking at the business unit from four perspectives: financial, customer, internal business processes, and learning- growth. The analysis showed that: 1) In Financial perspective, which seen from the growth of revenue, ROI (Return onInvestments), and profit margin shows the performance of PT. Matahari Department Store is good; 2) In The customer perspective reflects a good employee performance against customer service with the MCC (Matahari Club Card) card services and VOC (Voice Of Customer) 3) In Internal business perspective from the company's innovation and after sales service, the overall performance of the company's management has shown good results; 4) In Learning and growth perspective about the level of employee satisfaction showed good results by the awards given by companies to employees’s performance through Customer Service All-Star and training to employeesKeywords: balanced scorecard, performance
PENGARUH TINGKAT KESULITAN KEUANGAN TERHADAP MANAJEMEN LABA: TEORI KEAGENAN VERSUS TEORI SIGNALING
Authors: Lo Eko Widodo
Published: June 2021

This research investigates the influence of company financial distress on earnings management by using agency and signaling theories. This research compares the explanations between agency and signaling theories on this relationship. Agency theoryexplains that company financial distress positively influences earnings management, but signaling theory predicts that company financial distress negatively influences earningsmanagement. Company financial distress is measured by using Ohlson model. Kang- Sivaramakrishnan model is used to measure discretionary accruals, a measure of earningsmanagement. Empirical data are analyzed by using ordinary least square regression and testing of difference between two proportions from one group. Results of data analysis rejectagency theory explanation, and support signaling theory explanation. This research finds that company financial distress negatively influences discretionary accruals.Keywords: Financial distress, earnings management, agency theory, signaling theory
UKURAN PERUSAHAAN, PROFITABILITAS, FINANCIAL LEVERAGE, DIVIDEND PAYOUT RATIO DAN KECENDERUNGAN PERATAAN LABA
Authors: Murtini Umi , Denny O.S Aditya
Published: June 2021

This study aims to exmine the effect of firm size, profitability, financial leverage, and dividend payout ratio on income smoothing tendency. The grouping of firms with income smoothing and without income smoothing use eckel index. Using binary logistic regression analysis, results shows that firm size and profitabilitas influence on income smoothing tendency.  Meanwhile, financial leverage and dividend payout ratio don’t influence on income smoothing tendency. Keywords: income smoothing, profitabilty, size
PENGARUH ADOPSI IFRS TERHADAP AUDIT DELAY PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Tegangatin Tegangatin , Dewi Christine Novita
Published: June 2021

This paper provides empirical evidence to answer the concern of business professional due to The Indonesian Institute of Accountants (IAI) officially stated that Indonesia would fully adopt the International Financial Reporting Standard (IFRS) in 2012. The implementation of IFRS has its various complications to companies depending the type of industry and transaction, financial report element and accounting policy options and that would be influence in delaying audit report. Therefore, this research aims to empirically test the influence of IFRS adoption towards audit delay. The methodology of this research is using regression analysis. Population used in this research is manufacturing and financial companies that are listed in Jakarta Stock Exchange (JSX) in the period of 2009-2013. From the population, selected sample based on criteria, resulted 110 samples per year or total sample of 440 companies. Through Eview, no relation is found between IFRS adoption and audit delay. This suggests that both management and auditor have been prepared well in implementing IFRS. Keywords: Audit Delay, IFRS Adoption
PENGELOLAAN ORGANISASI, PEMASARAN, KEUANGAN DAN AKUNTANSI KELOMPOK TANI ORGANIK: (Studi Kasus pada Kelompok Tani Organik Manunggal Lestari di Klaten)
Authors: Kristanti Putriana , Andalas Purwani Retno , Respati Agustini Dyah
Published: June 2021

The objective of this community service program is to increase farmers' income Organic Rice Group and Organic Fertilizer Group. The method used in this service is: situation analysis, problem identification, determines the work goals, plans problem solving, social approach, implementation, evaluation and result. Results of this service include: strengthening the organization, improve and develop marketing, accounting, financial management, and drafting of the “Anggaran Dasar dan Anggaran Rumah Tangga” (AD & ART). Keywords: Organic farmer groups, organic rice, organization, marketing, finance
FAKTOR-FAKTOR YANG MEMPENGARUHI AUDIT DELAY PADA PERUSAHAAN MANUFAKTUR YANG GO PUBLIK DI BEI
Authors: Setyani Astuti Yuli
Published: June 2021

"> This study aims to examine empirically the effect of firm size, solvency, profitability, and thequality of public accounting firms (KAP) to the audit delay on manufacturing companieslisted in Indonesia Stock Exchange. This study focuses on companies listed on the IndonesiaStock Exchange. The data used are secondary data, the audited financial statements of 47companies listed in Indonesia Stock Exchange in 2009-2012. To test the hypothesis,performed multiple regression analysis that begins classic assumption test includingnormality, linearity, multicollinearity, heteroscedasticity and autocorrelation. The data usedhas met all the classical assumptions. Partial test results show that the variable size andvariable quality of the public accounting firm (KAP) that affect audit delay, while variablesolvency and profitability variable does not affect the audit delay.Keywords: audit delay, KAP, company’s size, profitability, solvency
KINERJA KEUANGAN PEMERINTAH KABUPATEN MANOKWARI DITINJAU DARI DERAJAT OTONOMI FISKAL DAN INDEKS KEMAMPUAN RUTIN
Authors: Koromath Johanes Paulus
Published: June 2021

This study aims to analyze the financial capability of Manokwari regency government seen from theratio of the degree of fiscal autonomy and capability index ratio routine. The data used are secondarydata include the data of the Regional Income (Pendapatan Daerah), the realization of Local OwnRevenue (Pendapatan Asli Daerah), and Routine Expenditures (Belanja Rutin) in 2010 through 2014.Data analysis using financial ratio analysis. The results of this study showed that the degree of fiscalautonomy Manokwari district is at the low category. It is seen that in the mean is 3.00% or at veryless or categories range 0.00% to 10.00%.Furthermore Routine capability index is in the lowcategory. It is seen that in the mean is 16.5% or are at very less or categories range 0.00% to 20.00%.Keywords: regional income, local own revenue, routine expenditures
PENGEMBANGAN ASPEK LEGAL FORMAL DAN PENGEMBANGAN USAHA KELOMPOK TANI ORGANIK
Authors: Kristanti Putriana , Andalas Purwani Retno , Respasti Agustini Dyah
Published: June 2021

This article is the result of science and technology program implementation for the community. Thisservice program aims to help solve the problems of partners, which are Organic Farmers GroupMulyo Karangdowo Sesarengan that located in the district Klaten, Central Java. The groups is noyet gained recognition from local authorities and other parties. The solve problem through informaldiscussion groups, counseling, workshops, and mentoring. Service held by the method: situationanalysis, problem identification, determining the purpose of work, problem-solving plan, socialapproach, implementation, and evaluation of activities and results. The outcome of this programare: (1) the legal aspect are the PIRT and the status of the group; (2) the formal aspects, namely theArticles of Association, the organizational structure, a list of management board, job descriptions,and standard operating procedures; (3) business aspects of organizational, marketing, and financialmanagement and financial reporting.Keywords: farmers group, formal legal aspects, articles of association, business aspects
DETERMINAN KEPUASAN PENGGUNA AKHIR APLIKASI ERP FREE OPEN SOURCE ADEMPIERE PADA USAHA KECIL MENENGAH: STUDI KASUS PADA UKM BLESSINGS
Authors: Kowanda Dionysia , Firdaus Muhammad , Pasaribu Rowland Bismark Fernando
Published: June 2021

In a small-sized to big-sized company, evaluate the information system success is essential, yet notalways been seamless. Successful implementation of a system can be indicated by measuring its usersatisfaction. This study aims to measure Adempiere ERP Open Source end-user satisfaction atBlessings SME’s. This study employs three variables from The Updated DeLone and McLean Information System Success (2003), namely information system quality, information quality, andservice quality, and two variables from Technology Acceptance Model (TAM) as well, namely perceived usefulness and perceived ease of use, and also takes top management support as another consideration. Data were collected by distributing questionnaires to the respondents directly concerned. The findings showed that information quality, perceived usefulness, perceived ease of use, and top management support have significant positive impact to Adempiere ERP Open Source enduser satisfaction, whereas information system quality and service quality have positive impact but not significantly.Keywords: Small-Medium Enterprises, information system quality, information quality, servicequality, perceived usefulness, perceived ease of use, top management support, end usersatisfaction, information system
PENGARUH PUBLIKASI LAPORAN KEUANGAN TERHADAP VOLUME PERDAGANGAN SAHAM DI BURSA EFEK INDONESIA
Authors: Nuari Mikha Gorbyanto , Setyani Astuti Yuli
Published: June 2021

Capital market in Indonesia today is experiencing rapid development, the growth contribute to the high investment that can be seen from the number of shares traded by investors. Financial statements are one of many source which investor used as a source of consideration to make investment decision. The purpose of this study was to examine whether there is a difference between the volume of stock trading before the publication of financial statements and after the publication of financial statements in 20 days event window. The research sample is a group companies that included in the index stock LQ 45 in 2016. Hypothesis testing using a paired sample t-test. The results of this test showed no significant difference between the volume of trade before publication of the financial statements and after the publication of the financial statements.Key terms: financial statements, volume of stock trading, capital market, investmentPasar modal di Indonesia dewasa ini mengalami perkembangan yang pesat, hal tersebut berdampak pada tingginya investasi dilihat dari jumlah saham yang ditransaksikan oleh investor. Laporan keuangan merupakan salah satu sumber informasi bagi investor sebagai bahan pertimbangan dalam melakukan keputusan investasi. Tujuan dari penelitian ini adalah untuk menguji apakah ada perbedaan antara volume perdagangan saham sebelum publikasi laporan keuangan dengan sesudah publikasi laporan keuangan pada event window 20 hari. Sampel penelitian merupakan perusahaan yang masuk dalam kelompok indeks saham LQ 45 pada tahun 2016. Pengujian hipotesis dilakukan dengan menggunakan uji paired samples t-test. Hasil dari pengujian ini menunjukkan tidak adaperbedaan yang signifikan antara volume perdagangan sebelum publikasi laporan keuangan dengan sesudah publikasi laporan keuangan.Kata Kunci: laporan keuangan, volume perdagangan saham, pasar modal, investasi.