bluuebunny/crossref_metadata_2025 huggingface dataset:
Reguladores de crecimiento en la calidad de nochebuena ( Euphorbia pulcherrima Willd. Ex Klotzsch)
Authors: Alia Tejacal Iran , Vargas-Domínguez Gastón , López-Martínez Víctor , Valdés-Aguilar Luis Alonso , Juárez-López Porfirio , Guillén-Sánchez Dagoberto , Pérez-Arias Gloria Alicia , Colinas-León María Teresa
Published: February 2022

Con la finalidad de evaluar el efecto de la aplicación de reguladores de crecimiento en la calidad de plantas de nochebuena en contenedor, fueron cultivadas dos variedades de nochebuena (Euphorbia pulcherrima Willd. Ex Klotzsch) con brácteas de color rojo: ‘Freedom red’ y ‘Prestige red’. Las plantas se desarrollaron en macetas de 15 cm, con una mezcla de sustrato compuesta por tierra de hoja, tezontle, fibra de coco y agrolita (60:15:15:10 v/v). Se evaluó la aplicación de benciladenina (BA) o BA + ácido giberélico (AG?), cuando las plantas presentaron 60% de pigmentación de las brácteas, y adicionalmente se tuvieron plantas sin aplicación de BA o la combinación BA+AG?. La aplicación BA o BA+AG? incrementó la altura de planta entre 5.7 y 13.3%, y el área de brácteas entre 14.8 y 30.8%, en comparación con las plantas testigo. El área de hojas y los componentes del color de brácteas no fueron afectados por la aplicación de los reguladores de crecimiento. La aplicación de BA o BA+AG? mejoran la calidad final en las variedades evaluadas.
Efecto insecticida de una fracción de acetato de etilo de Serjania schiedeana Schltdl (Sapindaceae) contra Melanaphis sacchari Zehntner (Hemiptera: Aphididae)
Authors: Salinas-Sánchez David Osvaldo , Peña-Chora Guadalupe , Gonzalez-Cortazar Manases , Zamilpa-Alvarez Alejandro , Hernández-Velázquez Victor Manuel , Tagle-Emigdio Luz Janet , Sotelo-Leyva César
Published: February 2022

El pulgón de la caña de azúcar, Melanaphis sacchari Zehntner (Hemiptera: Aphididae), es una de las principales plagas del sorgo, Sorghum bicolor L. Moench (Poaceae), en México. El manejo actual de las poblaciones del insecto depende del uso de insecticidas sintéticos, pero nuevas alternativas exploran el uso de extractos vegetales. Por lo que el objetivo principal de este estudio fue evaluar el efecto insecticida de contacto de una fracción de acetato de etilo de tallos de Serjania schiedeana (Sapindaceae), contra adultos ápteros de M. sacchari en condiciones de laboratorio. Los resultados mostraron que el extracto de S. schiedeana causó una mortalidad de 78% a 10,000 ppm en 72 h; la mortalidad del control positivo (imidacloprid) fue de 100% en 24 h, y el control negativo (Tween® 20), de 4% en 72 h. El análisis de cromatografía de gases-masas (CG-MS) de la fracción de acetato de etilo de S. schiedeana, identificó 12 compuestos, entre los cuales, el mayoritario (38.66%) fue el palmitato de metilo, un éster de ácido graso común de origen vegetal. La fracción de acetato de etilo de S. schiedeana, presentó una actividad insecticida importante y podría ser considerada como una alternativa para el control de M. sacchari.
Primer registro de Rhodobaenus sanguineus (Gyllenhal) (Coleoptera: Curculionidae) alimentándose de Tagetes erecta L. (Asteraceae) en el Estado de México, México
Authors: Castañeda-Vildózola Álvaro , Sánchez-Pale Jesús R. , Morales-Osorio Andrés , Franco-Mora Omar , Valdez-Carrasco Jorge
Published: February 2022

Se reporta por primera vez la presencia de Rhodobaenus sanguineus (Gyllenhal) (Coleoptera: Curculionidae) atacando los pedúnculos de las inflorescencias del zempoalxóchitl en Toluca, Estado de México, México.
Análisis de estrategias de brotación de familias de polinización abierta de Prosopis alba Grisebach de Argentina
Authors: Frassoni Javier Eduardo , Giannini Kurina Franca , López Lauenstein Diego , Joseau Marisa Jacqueline
Published: February 2022

El objetivo del trabajo fue analizar las estrategias de brotación de familias de polinización abierta de Prosopis alba Grisebach en Argentina. Se seleccionaron 88 familias de interés en un ensayo de progenies ubicado en la provincia de Santiago del Estero que fueron clasificadas 16 orígenes geográficoclimáticos (OGC) contrastantes. Se realizaron 16 observaciones fenológicas en los individuos marcados entre el 21 de agosto y el 8 de octubre del 2016; se estableció el momento de inicio de brotación y el porcentaje de brotación en cada fecha. Las estrategias de brotación fueron evaluadas a través de la construcción de un índice de brotación para cada origen geográfico-climático, el modelado del porcentaje de brotación en función del tiempo, y el análisis de las velocidades medias de crecimiento de los brotes por origen geográficoclimático. Se evidencia que existen cuatro estrategias de brotación que surgen de la combinación de tres grupos de brotación y dos grupos de velocidad de brotación, siendo las variables climáticas de temperatura media anual y temperatura del mes más frío las que diferencian estos grupos.
Evaluación de fechas de siembra de cártamo en el sudoeste de Buenos Aires (Argentina)
Authors: Cerrotta Alfonso , Lindstrôm L. I. , Franchini M. C. , Flemmer A. , Echenique V.
Published: February 2022

El cártamo es un cultivo oleaginoso alternativo  ideal para la rotación con cereales invernales en regiones semiáridas como el sudoeste  bonaerense argentino. El mejoramiento o  introducción de genotipos debe combinarse con el desarrollo de técnicas de manejo óptimas para el ambiente donde se quieren difundir. El objetivo  del presente trabajo fue evaluar la fenología, las características morfológicas, la materia grasa, el  rendimiento y sus componentes en tres genotipos de cártamo contrastantes, en seis fechas de siembra establecidas entre fines de mayo y fines  de julio, en dos localidades del sudoeste  bonaerense. El rendimiento fue mayor bajo las tres fechas de siembra más tempranas, y varió  según el genotipo y la localidad. Bajo fechas tempranas la floración no se adelantó, pero se  extendió el período vegetativo, el cual transcurrió bajo condiciones de balance hídrico positivo. En fechas más tardías disminuyó el rendimiento y la  materia grasa de los frutos. El número de  capítulos en las cinco ramificaciones superiores y  el diámetro de capítulo fueron las principales  variables de ajuste del rendimiento. En general, la  fecha de siembra de fines de mayo maximizó el  rendimiento, comportamiento que está sujeto al grado de tolerancia al frío del genotipo y las características del ambiente.
Use of complementary and alternative medicine among adult with epilepsy - experiences from a single epilepsy center in Malaysia
Authors: Koh May-Yi , Khor Si-Bao , Lim Kheng-Seang , Fong Si-Lei , Low Wei-Zhen , Yeap Li-Ling , Tan Chong-Tin
Published: February 2022

Complementary and alternative medicine (CAM) usage were reported in Europe, the United States of America and monoethnic Asian countries such as Korea and Taiwan. However, limited literature is available on the variability of CAM usage patterns among people with epilepsy (PWE) in a multi-racial country in particular Malaysia. This cross-sectional study assessed the prevalence, types, predictors and impact of CAM use among adult PWE and their adherence to anti-epileptic drugs (AEDs) treatment.140 patients were recruited, with a median age of 37.5 (IQR,28.0-51.5) years, majority female, had secondary or lower education level, earn <USD1077 and seizure frequency of <1 per month. One quarter (25.7%) used CAM for seizure control, of which 94.4% adhered to AEDs treatment while on CAM. Common CAM used were prayers, traditional herbal remedies, massage, and acupuncture. Only 33.3% have discussed CAM usage with their physician. The main reason for CAM usage was patients’ willingness to try other alternatives for seizure control. Although most patients had not used CAM, 20.2% were receptive to using CAM as concomitant treatment. Buddhists were more open to CAM while Muslims uses CAM selectively and avoid amulets, acupuncture, chiropractic, Ayurveda, yoga, and reiki. Logistic regression analysis showed Buddhist’s religion (OR,11.01), Muslims (OR,4.04), ≥1 seizure per month (OR,3.85) and monthly income of ≥USD1077 (OR,2.92) as the predictors for CMA usage.   CAM use is common in Malaysia, especially among Buddhists and Muslims, with higher socio-economic status, and uncontrolled seizures. CAM is mostly used to complement but not in replacement of AEDs.
Using DNA Algorithm and Steganography to Secure a Compressed Text
Authors: Alsaffar Qusay
Published: February 2022

Cryptography is a main item to generate confidence and empower services in the digital technology, while Steganography has vastly expanded in digital medias. Although developing these technologies hackers has established new methods to hack confidential information. To overcome these challenges, we proposed algorithm that encrypts a message by using DNA encryption algorithm, then multiply the output by a factor then compress the multiplying message by using GZIP algorithm, the last stage is hiding a compressed message in (LSB) image pixels. By using image measures such that PSNR, MSE, SSIM, NPCR, UACI and the ratio of data compression up to 75% where reduced the image difference, we obtained a good result when we combined these technologies. This work contributes to reducing the risk of information breach when sending and receiving confidential information between parties.
Evolution of the Cenozoic landscape in the western San Juan Mountains
Authors:   Fort Lewis College, Gonzales David , Cumella Stephen , Tomlinson Zachary
Published: February 2022

In this investigation, field observations and geomorphic reconstructions of stratigraphic-time surfaces test ideas about post-Laramide landscape evolution in the western San Juan Mountains. Our findings offer further insight into the nature and relations of processes that crafted geologic events over the past ~35 million years. Laramide uplift and magmatism (75-60 Ma) was followed by a protracted period of fluvial incision prior to ~35 Ma. The landscape was mostly sculpted into undulating terrain with less than 200 feet (~60 meters) of relief, but rugged canyons up to 1,500 feet (460 meters) deep were carved near Ouray. This was followed by deposition of the 34 to 32 Ma Telluride Conglomerate in westward-flowing rivers that formed in response to rapid tectonic uplift and erosional unroofing of highlands to the east and southeast. Eruptions from stratovolcanoes between 32 to 30 Ma deposited thick successions of the San Juan Formation conformably on the Telluride Conglomerate and infilled pre-Telluride canyons. The highlands that emerged prior to deposition of the Telluride Conglomerate remained elevated in the Oligocene as revealed by thinning of the San Juan Formation along their flanks. The paleogeographic record after 30 Ma in the western San Juan Mountains chronicles episodic tectonic uplift coupled with magmatic inflation that warped and tilted the pre-Telluride erosional surface and overlying San Juan Formation eastward. Emplacement of 27 to 4 Ma plutons contributed to regional doming and uplift especially in the San Miguel and Rico Mountains where magmatic inflation was ~3,000 feet (~915 meters). Recurrent tectonic uplift after 35 Ma was focused in the Needle Mountains. The driving forces for this tectonism are not well constrained but were possibly related to upwelling of low-velocity asthenosphere into the crust from latest Paleogene to Neogene, particularly in the past 10 to 6 million years.
KURVA PERTAMBAHAN BOBOT BADAN DOMBA GARUT JANTAN 13-16 BULAN DIBERI 80% HIJAUAN DAN 20 % KONSENTRAT
Authors: Hernaman Iman , Nauval Raihan , Rahmat Dedi , Ayuningsih Budi , Dhalika Tidi , Santoso Fransiskus Teguh
Published: February 2022

The research was carried out at the UPTD of the Margawati Sheep and Goat Breeding Center, the Department of Food Security and Livestock of West Java Province with the aim of finding a body weight gain curve model for Garut sheep. Eight male Garut sheep aged 13-16 months were reared for 12 weeks and given a ration with a composition of 80% forage and 20% concentrate. The sheep were measured and weighed every week during the study to obtain data on body weight gain. The collected data were analyzed using Curve Expert. The results showed that body weight gain increased until week 10 and then decreased until week 12 forming a curve. The Polynomial model curve gives the best curve with the equation = 2.61+9.53X-3.50X2+0.676X3-0.03X4 and has a standard error value (SE) of 7.27 and a coefficient of determination (R2) of 0.94.
EFEKTIVITAS JAMUR BEAUVERIA BASSIANA DAN PUPUK ORGANIK CAIR KEONG MAS TERHADAP KERUSAKAN TANAMAN DAN HASIL TERUNG VARIETAS LAGUNA F1
Authors: Rochyat Erwin Arief , Karno Karno , Nugroho Candra Catur , Ramadhani Kartika Dewi
Published: February 2022

This research was aimed to determine the effect of Beauveria bassiana and golden snail  liquid organic fertilizer (LOF) and their interaction on plant damage and yield of eggplant of Laguna F1 variety. This research was arranged by Randomized Block Design (RBD) with 3 x 3 factorial analysis with three replications. 1st factor was the application of Beauveria bassiana (B) consisting of 3 levels, i.e. b0 (control or no treatment), b1 (20 g Beauveria bassiana L-1 water), and b2 (40 g Beauveria bassiana L-1 water). 2nd factor was the application of golden snail LOF (P) consisting of 3 levels, i.e. p0 (control or no treatment), p1 (21 ml LOF L-1 water), and p2 (42 ml LOF L-1 water). The results showed that the application of Beauveria bassiana and golden snail LOF and their interactions hadn’t significant effect on all parameters. The highest average yield per hectare (t ha-1) was obtained in treatment b2 (40 g Beauveria bassiana L-1 water) which was 13.62 t ha-1, p2 (42 ml LOF L-1 water) was 14.27 t ha-1, and the treatment combination b1p2 (20 g Beauveria bassiana L-1 water and 42 ml LOF L-1 water) was 15.07 t ha-1. Meanwhile, the lowest intensity of plant damage was obtained in treatment b2 (40 g Beauveria bassiana L-1 water) which was 13.33%, p2 (42 ml LOF L-1 water) was 15.56%, and treatment combination b1p2 (20 g Beauveria bassiana L-1 water and 42 ml LOF L-1 water) was 8.33%.
STUDI KASUS PENGEMBANGAN KOMODITI KENTANG DAN SERAI WANGI UNTUK PENGEMBANGAN KAWASAN AGROINDUSTRI
Authors: Munir Jamilah , Sunadi Sunadi , Ernita Milda , Syahrial Syahrial
Published: February 2022

The development of the Agroindustrial Area is directed to Dua Koto District, Pasaman Regency. Dua Koto Subdistrict has superior commodities to be developed for food crops, horticulture, plantations, and industrial plants. Potato plants are horticultural crops and are able to live well in highland locations (>800 m asl), as well as coffee plantations, areca nut, and citronella can grow well from the middle to the highlands. Oil palm and rubber plantations turned out to be unprofitable. The purpose of the activity was to analyze soil and environmental conditions on the potential for the development of biodiversity for several superior products to reach the agro-industrial area. This research activity was carried out using survey methods and interviews with the community and village officials. From the results of the discussion, it was concluded that Oxisol and Ultisol soil types in the Cubadak village, Dua Koto sub-district, which are in the highlands (> 800 m asl) is suitable for potato development with the addition of sufficient organic matter and artificial fertilizers. Oil palm and rubber plants will be not recommended to be planted or included in the agroforestry pattern in the highlands, because they are not suitable for agro-climatic conditions. It is necessary to develop coffee plants in an agroforestry pattern as well as intercropping with potato plants. Planting distance of 50 x 50 cm citronella plants, with a selling price of Rp. 165,000/kg of fresh material, Feasibility reaches 18.68, with an average profit of Rp. 7,808,333,-/month/ha. There needs to be an efficient spacing of citronella plants with cutting slope planting techniques, so that the production per hectare can exceed the average product in Indonesia, to reach an agro-industrial area.
Antioxidant and Anti-mycotoxin Activities of Crude Extracts from Different Organs of Bunium ferulaceum Sm.
Authors: Khaldi A. , Gouabi R.H. , Mehdi K. , Mebarki L. , Moussaoui A. , Meddah B.
Published: February 2022

The aim of present study was to determine the antioxidant and anti-mycotoxin activities of crude ethanolic extracts from various organs of Bunium ferulaceum Sm. plant from Western Algeria. Firstly, we proceed to a phytochemical screening of leaves, kernels, and barks of plants. Tests showed the presence of several families of chemical constituents and phenolic compounds. The quantitative estimation of the total phenol content, flavonoids, and coumarins is carried out by colorimetric methods. The important total phenolic contents were found in leaves extract with a TPC value of 51.22 ± 0.46 mg GAE/g, whose flavonoids were revealed to be the main phenolic compounds in this extract and the coumarins in bark extract. The antioxidant activity was estimated by the DPPH method compared to the ascorbic acid antioxidant. The leaves extract showed a good scavenging activity with an IC50 value of 0.11 ± 0.57 mg/ml. Anti-mycotoxin activity are tested against three pathogens fungi produced mycotoxins using mycelial biomass assay and mycotoxigenic test. For all fungi tested, leaves extract showed the most inhibitory activity against Penicillium expansum MTTC 1344 and Aspergillus flavus MTTC 2799 followed by bark extract.
Pengaruh Current Ratio, Net Profit Margin Dan Price Earning Ratio Terhadap Return Saham Pada Perusahaan Subsektor Otomotif dan Komponen yang Terdaftar Di Bursa Efek Indonesia (BEI)
Authors: Adidi Andri , Valianti Reva Maria
Published: February 2022

This study aims to determine the effect of current ratio, net profit margin and price earning share on stock returns of the automotive and component sub-sector companies. The sample was selected as many as 8 companies from 12 companies listed on the IDX. The data analysis technique uses a multiple linear regression analysis model after going through the testing phase of the model which is the classic assumption which consists of data normality test, autocorrelation test, multicollinearity test and heteroscedasticity test. Further testing of the F test hypothesis and t test is carried out. The test results show that the current ratio, net profit margin and price earning share obtained a value of 0.097 which means that simultaneously there is no significant effect on the independent variable on the dependent variable. The results of the t test for the current ratio variable obtained a value of 0.962> 0.05, the variable net profit margin obtained a value of 0.223> 0.05 means that CR and NPM have no significant effect on stock returns. Price earning share variable obtained value of 0.044> 0.05 means that there is a significant effect on stock returns.Â Keywords : Current Ratio, Net Profit Margin, Price Earning Ratio and Stock ReturnPenelitian ini bertujuan untuk mengetahui pengaruh current ratio, net profit margin dan price earning share terhadap pengembalian saham perusahaan subsektor notomotif dan komponen. Sampel terpilih sebanyak 8 perusahaan dari 12 perusahaan yang terdaftar di BEI. Teknik analisis data menggunakan model analisis regresi linear berganda setelah melalui tahap pengujian model yaitu asumsi klasik yang terdiri dari uji normalitas data, uji autokorelasi, uji multikolinearitas dan uji heterokedastisitas. Selanjutnya dilakukan pengujian hipotesis uji F dan uji t. Hasil pengujian menunjukkan hasil bahwa current ratio, net profit margin dan price earning share diperoleh nilai sebesar 0,097 artinya secara simultan tidak terdapat pengaruh signifikan terhadap variabel independen terhadap variabel dependen. Â Hasil uji t untuk variabel current ratio diperoleh nilai sebesarÂ  0,962 > 0,05, variabel net profit margin diperoleh nilai sebesar 0,223 > 0,05 artinya CR dan NPM tidak berpengaruh signifikan terhadap pengembalian saham. Variabel Price earning share diperoleh nilai sebesarÂ  0,044 > 0,05 artinya terdapat pengaruh signifikan terhadap pengembalian saham.Â Kata Kunci : Current Ratio, Net Profit Margin, Price Earning Ratio dan Return Saham
Evaluasi Penerapan Sistem Informasi Akuntansi Pada Sistem Pengajuan dan Persetujuan Kredit Pada PT. Bank BRI (Persero) Cabang Muara Enim Unit Rambang Dangku
Authors: Olengga Pupel , Putra Andri Eko
Published: February 2022

This study aims to determine the application of accounting information systems to the credit submission and approval system at PT BANK BRI (PERSERO) Branch Muara Enim Rambang Dangku Unit, where management needs to control and develop (SIA) that has been implemented using relevant theories and applied in the Accounting Information System (SIA) which also applies the 5C and 7P Principles to fit the current market and developmental needs of Science and technology. The data used is a flowchart of the credit submission and granting system in 2017. Analysis of data and discussion carried out using qualitative descriptive analysis method that is collecting data in accordance with the actual conditions of the credit submission and approval system implemented by PT BANK BRI (PERSERO) Muara Enim Branch, Dangku Rambang Unit. The results of the discussion can be seen that the lending system implemented by PT BANK BRI (PERSERO) Branch Muara Enim Rambang Dangku Unit has applied the characteristics and elements of the accounting information system (SIA) and applied the precautionary principle, 5C and 7P in granting credit . Keywords: Accounting Information System.Penelitian ini bertujuan untuk mengetahui penerapan sistem informasi akuntansi terhadap sistem pengajuan dan persetujuan kredit pada PT BANK BRI (PERSERO) Cabang Muara Enim Unit Rambang Dangku, dimana pihak manajemen perlu untuk mengontrol dan mengembangkan (SIA) yang telah dijalankan dengan menggunakan teori-teori yang relevan dan Â diterapkan di dalam Sistem Informasi Akuntansi (SIA)Â  yang Â juga menerapkan Prinsip Â 5C dan 7P agar sesuai dengan kebutuhan pasar dan perkembangan Ilmu Pengetahuan dan teknologi yang berlaku saat ini. Data yang digunakan merupakan bagan alir (flowchart) sistem pengajuan dan pemberian kreditÂ  pada tahun 2017. Analisis data dan pembahasan yang dilakukan dengan menggunakan metode analisis deskriptifÂ  kualitatif yaitu mengumpulkan data sesuai dengan keadaan yang sebenarnya atas sistem pengajuan dan persetujuan kredit yang telah dilaksanakanÂ  oleh PT BANKÂ  BRI (PERSERO) Cabang Muara Enim Unit Rambang Dangku. Hasil pembahasan dapat diketahui bahwa sistem pemberian kreditÂ Â  yang sudah dilaksanakanÂ oleh Â PT BANKÂ  BRI (PERSERO) Cabang Muara Enim Unit Rambang Dangku sudah menerapkanÂ Â  karakteristik dan unsur-unsur sistem informasi akuntansi (SIA) dan menerapkan prinsip kehati-hatian yaitu 5C dan 7P dalam pemberian kredit.Â Kata Kunci : Sistem Informasi Akuntansi.
Analisis Rasio Likuiditas Dan Solvabilitas Dalam Menilai Kinerja Keuangan Pada PT. Unilever Indonesia Tbk
Authors: Saladin Hendry , Damayanti Reina
Published: February 2022

Penelitian ini bertujuan untuk mengetahui kinerja keuangan PT Unilever Indonesia Tbk yaitu dengan menganalisis rasio berupa rasio likuiditas indikatornya current ratio dan quick ratio sedangkan solvabilitas. Menggunakan debt to assets ratio dan debt to equity ratio. Data yang diamati merupakan populasi yang diambil dari laporan keuangan PT Unilever Indonesia tahun 2015-2017. Sampel yang digunakan dalam penelitian ini yaitu laporan posisi keuangan (neraca) dan laporan laba rugi tahun 2015-2017 pada PT. Unilever Indonesia Tbk. Metode penelitian yang digunakan adalah metode kuantitatif. Dalam penelitian ini teknik pengumpulan data yaitu dokumentasi dan studi pustaka. Analisis data dalam pembahasan penelitian ini menggunakan metode analisis komporatif yaitu penelitian yang membandingkan data dari tahun ketahun. Hasil dari pembahasan dapat diketahui bahwa tingkat rasio likuiditas PT.Unilever Indonesia Tbk selama tahun 2015-2017 yang diukur dengan current ratio dan quick ratio dinilai kurang baik, karena hutang lancar pada PT. Unilever Indonesia Tbk lebih besar dibandingkan dengan aset lancar yang dimiliki perusahaan. Tingkat rasio solvabilitas PT Unilever Indonesia Tbk selama tahun 2015-2017 yang diukur dengan debt to assets ratio dan debt to equity ratio dinilai kurang baik, karena lebih dari separuh pendanaan perusahaan dibiayai oleh utang dan sebagian besar modalnya juga didanai oleh kreditur.Kata kunci : kinerja keuangan, rasio likuiditas dan rasio solvabilitas.
Control of Receivables Sebagai Salah Satu Usaha Menjaga Tingkat Likuiditas Pada PT. Cakrawala Persada Musi Banyuasin
Authors: Oktariansyah Oktariansyah , Putra Andri Eko
Published: February 2022

Permasalahan dalam penelitian ini yaitu dimana suatu pekerjaan kontruksi yang telah dilaksanakan berdasarkan perjanjian kontrak seringkali pembayaran yang dilakukan oleh pihak pemberi kerja/pengguna jasa mengalami keterlambatan. Sehingga dalam pelaksanaan pembayaran piutang pada PT. Cakrawala Persada Musi Banyuasin tidak selancar dan sesuai dengan yang diharapkan perusahaan dan mengakibatkan penumpukkan dana dalam piutang, maka akan berpengaruh pada penambahan kas yang nantinya akan dipakai dalam memenuhi kewajiban jangka pendek dan aktivitas perusahaan. Piutang perlu di ukur sesuai dengan periode akuntansi untuk mengetahui rata-rata perputaran dan pengumpulan piutang yang ideal, dengan membandingkan dan memperhitungkan antara piutang dari tahun ke tahun dengan menggunakan analisis rasio tingkat perputaran rata-rata piutang dan rata-rata pengumpulan piutang. Hal ini tidak lain untuk menjaga tingkat likuiditas perusahaan. Terlihat dari Posisi piutang usaha pada PT. Cakrawala Persada Musi Banyuasin tahun 2015 Rp 933.200.000, tahun 2016 Rp 775.480.000, dan tahun 2017 Rp 940.000.000 terdapat jumlah peningkatan piutang usaha dari tahun ke tahun yang sangat berpengaruh terhadap tingkat likuiditas perusahaan.Â Kata Kunci : Pengendalian Piutang, dan Likuiditas
Analisis Kinerja Keuangan Koperasi Unit Desa Maju Bersama Desa Kencana Mulia Kecamatan Rambang
Authors: Andani Rani , Valianti Reva Maria
Published: February 2022

ABSTRACTÂ This study aims to determine how the analysis of the use of working capital in increasing profit at PT. Handjaya Mandala Sampoerna Tbk, which is listed on the Indonesia Stock Exchange. The analytical method used is descriptive and comparative analysis method using working capital adequacy ratio which consists of three ratios, namely the ratio of total assets to current ratio and working capital turnover. The use of working capital in increasing the annual report profit from PT. Handjaya Mandala Sampoerna Tbk which is listed on the Indonesia Stock Exchange for the period 2015 s / d 2017. The results of this study indicate that the use of working capital from 2015 to 2017 has increased every year. Report on the source and use of working capital of PT. Handjaya Mandala Sampoerna Tbk has a good source of working capital because in 2015 to 2017 the source of working capital was greater than the use of working capital. The role of using working capital in increasing profits shows that the level of effectiveness and efficiency in maintaining the company's financial turnover can run well. Analysis of the evaluation of the adequacy of working capital levels of changes in liquidity. Total assets showed 2,926, current ratio showed 3,616 and working capital turnover showed 2,837.Â Keywords: Source, Use, Working Capital Adequacy Evaluation.Â ABSTRAKÂ Penelitian ini bertujuan untuk mengetahui tingkat kesehatan Koperasi Unit Desa Maju Bersama tahun 2016-2018 berdasarkan Peraturan Deputi Bidang Pengawasan Kementerian Koperasi dan UKM Nomor: 06/Per/Dep.6/IV/2016. Jenis penelitian deskriptif kualitatif.Subjek penelitian ini adalah Koperasi Unit Desa Maju BersamaDesa Kencana Mulia dan yang menjadi objek dalam penelitian ini adalah tingkat kesehatannya.populasi dan sampel dalam penelitian ini berupa laporan laba/rugi dan neraca dalam buku Rapat Anggota Tahunan (RAT). Pengumpulan data dalam penelitian ini menggunakan metode wawancara dan dokumentasi. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa secara keseluruhan tingkat kesehatan Koperasi Unit Desa Maju Bersama tahun 2016-2018 berada dalam kategori kurang sehat dengan mendapatkan rata-rata skor sebesar 55,89. Aspek permodalan mendapatkan skor 80,00 (sehat); aspek kualitas aktiva produktif mendapatkan skor 58,32 (kurang sehat); aspek efisiensi mendapatkan skor 60,00 (cukup sehat); dan aspek likuiditas mendapatkan skor 25 (tidak sehat);Kata Kunci: Kinerja Keuangan Koperasi
Analisis Kinerja Keuangan Untuk Menilai Tingkat Kesehatan Koperasi Karyawan Kodim Palembang
Authors: Sari Kasini Novita , Arifin Muhamad Aryo , Emilda Emilda
Published: February 2022

ABSTRACTÂ This study aims to determine the level of health of the Palembang KODIM Business Cooperative 2017-2019 based on the Regulation of the Minister of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia Number 06 / Per / Dep.6 / IV / 2016 concerning aspects of capital, efficiency and liquidity. This research is a quantitative descriptive research. The subject of this research is the Palembang KODIM Makmur Business cooperative. The data analysis technique in this research is descriptive quantitative. In this study the data were collected through documentation and literature study methods.Â Keywords: Capital aspects, efficiency aspects, liquidity aspects.Â ABSTRAKÂ Penelitian ini bertujuan untuk mengetahui tingkat kesehatan koperasi Usaha Makmur KODIM Palembang tahun 2017-2019 berdasarkan pada Peraturan Menteri Koperasi dan Usaha Kecil dan Menengah Republik Indonesia Nomor 06/Per/Dep.6/IV/2016 yang menyangkut atas aspek permodalan, efisiensi, dan likuiditas. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif. Subjek penelitian ini adalah koperasi Usaha Makmur KODIM Palembang. Teknik analisis data dalam penelitian ini adalah deskriptif kuantitatif. Dalam penelitian ini data yang dikumpulkan melalui metode dokumentasi dan studi pustaka.Kata Kunci : Aspek permodalan, aspek efisiensi, aspek likuiditas.
Pengaruh Profesionalisme Auditor Terhadap Tingkat Materialitas Dalam Pemeriksaan Laporan Keuangan
Authors: Novika Novika
Published: February 2022

ABSTRACTÂ This study is intended to examine the effect of auditor professionalism on the level of materiality in auditing financial statements. In this study, the dependent variable is the level of materiality, while the independent variable is auditor professionalism, which is reflected in thre things, namely: devotion to the profession, social obligations, independence. This research uses primary and population data in this study are auditors who work in Public Accounting Firms (KAP) in Central Java and Yogyakarta Special Region. The sampling technique uses convenience sampling and as many as 60 data obtained consisting of 12 public accounting firms that meet the criteria. The analytical method used in this study is multiple regression analysis which has been freed from classical assumptions and obtained the results of testing that professionalism (devotion to the profession, social obligations, independence) significantly influence the level of materiality in the examination of financial statements.Â Keywords: profesionalime, materiality level, and public accounting firmÂ ABSTRAKÂ Penelitian ini bertujuan untuk menguji pengaruh profesionalisme auditor terhadap tingkat materialitas dalam mengaudit laporan keuangan. Dalam penelitian ini variabel terikatnya adalah tingkat materialitas, sedangkan variabel bebasnya adalah profesionalisme auditor yang tercermin dalam tiga hal, yaitu: pengabdian pada profesi, kewajiban sosial, kemandirian. Penelitian ini menggunakan data primer dan populasi dalam penelitian ini adalah auditor yang bekerja pada Kantor Akuntan Publik (KAP) di Jawa Tengah dan Daerah Istimewa Yogyakarta. Teknik pengambilan sampel menggunakan convenience sampling dan diperoleh sebanyak 60 data yang terdiri dari 12 Kantor Akuntan Publik yang memenuhi kriteria. Metode analisis yang digunakan dalam penelitian ini adalah analisis regresi berganda yang dibebaskan dari asumsi klasik dan diperoleh hasil pengujian bahwa profesionalisme (pengabdian pada profesi, kewajiban sosial, kemandirian) berpengaruh signifikan terhadap tingkat materialitas dalam pemeriksaan laporan keuangan.Â Kata kunci: profesionalime, tingkat materialitas, dan kantor akuntan publik
Audit Operasional Atas Persediaan Barang Dalam Meningkatkan Efektivitas Dan Efesiensi Pada Perusahaan PT Tunas Baru Lampung Banyuasin III
Authors: Alhafish A. Rahman , Hendri Edduar , Nurmala Nurmala
Published: February 2022

ABSTRACTÂ This study aims to determine the Operational Audit of Inventory in the Company PT. Tunas Baru Lampung Banyuasin III. The research used in this study uses descriptive qualitative research. The data source in this study is primary data in the form of company staff and employees at PT. Tunas Baru Lampung Banyuasin III and secondary data in the form of data obtained from books, journals and documents at PT. Tunas Baru Lampung Banyuasin III. Data collection techniques in this study were observation, interviews and documentation at PT. Tunas Baru Lampung Bantyuasin III. The results of this study indicate that the implementation of operational audits of goods inventory at PT. Tunas Baru Lampung Banyuasin III, The valuation of goods carried out economically, effectively, efficiently and the results of audits in the company are adequate. Then the demand for goods by the customer has all been fulfilled by the company so that the goods produced have met the target they should have, so the company has been effective.Â Keywords: Operational Audit, Inventory, Effevtiveness And EfficiencyÂ ABSTRAKÂ Penelitian ini bertujuan untuk mengetahui Audit Operasional Atas Persediaan Barang pada perusahaan PT. Tunas Baru Lampung Banyuasin III. Penelitian yang digunakan dalam penelitian ini menggunakan penelitian deskriptif kualitatif. Sumber data dalam penelitian ini adalah data primer yang berupa staf perusahaan dan karyawan di PT. Tunas Baru Lampung Banyuasin III dan data sekunder yang berupa data yang diperoleh dari buku buku, jurnal maupun dokumen dokumen di PT. Tunas Baru Lampung Banyuasin III. Teknik pengumpulan data dalam penelitian ini adalah observasi, wawancara dan dokumentasi di PT.Tunas Baru Lampung Banyuasin III. Hasil penelitian ini menunjukan bahwa Pelaksanaan audit operasional atas persediaan barang pada PT. Tunas Baru Lampung Banyuasin III, Penilaian barang dilaksanakan secara ekonomis, efektif, efesien dan hasil audit pada perusahaan telah memadai. Kemudian permintaan barang oleh costumer Sudah Terpenuhi Semuanya Oleh Perusahaan Sehingga Barang Yang Dihasilkan Telah Memenuhi Target Yang Seharusnya, Sehingga Perusahaan Sudah Efektif.Â Kata Kunci : Audit Operasional, Persediaan Barang, Efektivitas dan Efesiensi
Analisis Perlakuan Akuntansi Pembiayaan Rahn (Gadai Emas) Berdasarkan PSAK 107 (Studi Kasus Pada PT. Pegadaian Syariah Cabang Simpang Patal Palembang)
Authors: Maharany Maharany , Salmah Ninin Non Ayu , Lilianti Emma
Published: February 2022

ABSTRACT Â This study uses the concept that is in accordance with Islamic law and is far from the word usury, making sharia pawnshops a Sharia Financial Institution that is in great demand by many people, especially the middle to lower classes because the conditions are easily met, can be done in a short time and are easily accessible. aims to determine the accounting treatment of rahn financing (gold pawning) at PT. Pegadaian Syariah Simpang Patal Palembang Branch whether it is in accordance with PSAK 107 or not. This research is a qualitative research with a qualitative descriptive analysis approach. The type of data used is primary and secondary data which is done by interviewing, observing and documenting. The results of this study indicate that the accounting treatment of rahn financing at PT. Pegadaian Syariah Simpang Patal Palembang branch related to recognition and measurement of loans (marhun) and ijarah fees are in accordance with PSAK 107 because at the time of receipt of installments PT. Pegadaian Syariah Simpang Patal Palembang branch recognizes as a reduction in the principal of the financing and recognizes rental income for rental fees already paid by customers (rahin) who have used their services.Â Keywords: Rahn, PSAK 107Â ABSTRAKÂ Penelitian ini menggunakan konsep yang sesuai dengan syariat islam dan jauh dari kata riba, membuat pegadaian syariah menjadi Lembaga Keuangan Syariah yang diminati banyak masyarakat, terutama masyarakat menengah kebawah karena syarat yang mudah terpenuhi, dapat dilakukan dengan waktu yang singkat dan mudah diakses. bertujuan untuk mengetahui perlakuan akuntansi pembiayaan rahn (gadai emas) di PT. Pegadaian Syariah Cabang Simpang Patal Palembang apakah sudah sesuai dengan PSAK 107 atau tidak. Penelitian ini termasuk penelitian kualitatif dengan pendekatan analisis deskriptif kualitatif. Jenis data yang digunakan adalah data primer dan sekunder yang dilakukan dengan teknik wawancara, observasi dan dokumentansi. Hasil penelitian ini menunjukan bahwa perlakuan akuntansi pembiayaan rahn di PT. Pegadaian Syariah cabang Simpang Patal Palembang terkait pengakuan dan pengukuran pinjaman (marhun) serta biaya ijarah sudah sesuai dengan PSAK 107 karena pada saat penerimaan angsuran pihak PT. Pegadaian Syariah cabang Simpang Patal Palembang mengakui sebagai pengurangan pokok pembiayaan dan mengakui pendapatan sewa atas biaya sewa yang sudah dibayarkan oleh nasabah (rahin) yang telah menggunakan jasanya.Â Kata Kunci : Rahn, PSAK 107
Analisis Faktor-Faktor Yang Mempengaruhi Struktur Modal Pada Perusahaan Perkebunan Yang Terdaftar Di Bursa Efek Indonesia
Authors: Pratama Muhammad Ridho Fitrianda , Arafat Yasir , Mursalin Mursalin
Published: February 2022

ABSTRACTÂ The purpose of this study is to determine the effect of business risk, non-debt tax shield, profitability on the capital structure of plantation companies listed on the Indonesia Stock Exchange (IDX) for the period 2011-2016. Data The financial statements used are financial reports that have been published in the Indonesian Capital Market Directory (ICMD). The population in this study were all plantation companies listed on the Indonesia Stock Exchange in 2011-2016 totaling 16 companies. In this study the authors used a sample of 10 plantation companies selected by purposive sampling. The data collection method uses literature study and documentation. The analysis technique used in this research is multiple linear regression with the help of SPSS 22.0 for windows software. The results showed that 1) Taken together, business risk, non-debt tax shield and profitability have a significant effect on capital structure. 2) Partially the independent variables (business risk, non-debt tax shield and profitability) have no significant effect on the capital structure of plantation companies listed on the Indonesia Stock Exchange for the 2011-2016 period.Â Keywords: Business Risk, Non-Debt Tax Shield, Profitability and Capital Structure.Â ABSTRAKÂ Tujuan penelitian ini mengetahui pengaruh risiko bisnis, non-debt tax shield, profitabilitas terhadap struktur modal pada perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia (BEI) periode tahun 2011-2016. Data Laporan keuangan yang digunakan adalah laporan keuangan yang telah dipublikasikan di dalam Indonesia Capital Market Directory (ICMD). Populasi dalam penelitian ini adalah seluruh perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia pada tahun 2011-2016 berjumlah 16 perusahaan. Dalam penelitian ini penulis menggunakan sampel sebanyak 10 perusahaan perkebunan yang dipilih secara purposive sampling. Metode pengumpulan data menggunakan studi pustaka dan dokumentasi. Teknik analisis yang digunakan dalam penelitian ini adalah regresi linier berganda dengan bantuan software SPSS 22.0 for windows. Hasil penelitian menunjukkan bahwa 1) Secara bersama-sama risiko bisnis, non-debt tax shield dan profitabilitas berpengaruh signifikan terhadap struktur modal. 2) Secara parsialÂ  variabel independen (risiko bisnis, non-debt tax shield dan profitabilitas) tidak berpengaruh signifikan terhadap struktur modal pada perusahaan perkebunan yang terdaftar di Bursa Efek Indonesia periode 2011-2016.Â Kata Kunci : Risiko Bisnis, Non-Debt Tax Shield, profitabilitas dan Struktur Modal.
Employer brand identity of software and it companies from cluj-napoca as reflected in their website content
Authors:   Sapientia Hungarian University of Transylvania, TŐKÉS Gyöngyvér Erika
Published: February 2022

The paper highlights the characteristics of the employer brand identity of software and IT companies from Cluj-Napoca. The large IT companies from Cluj-Napoca are mainly Romanian delivery centers of international companies with outsourcing business strategy. Most of the locally based companies are medium or small sized IT companies working for both domestic and foreign markets. The majority of the Romanian delivery centers of international companies have complex employer brand identity which they use to attract the valuable workforce. Romanian medium sized companies from Cluj-Napoca present employer brand identity with medium complexity; however, their employer benefit lists are more modest than those of international companies. Romanian small sized companies from Cluj-Napoca have basic employer brand identity, merely formulated as answers to the request of the labor market.
Diversity and cohesion in europe – challenges and policy developments
Authors:   “St. Cyril and St. Methodius” University of Veliko Tarnovo, Bulgaria, KALEYNSKA Teodora
Published: February 2022

The paper presents the development of the policies of the Council of Europe for the development of a new multicultural environment in Europe based on overcoming hate speech and intolerance in Europe and by creating a policy of cohesion and inclusion. The research presents the legal framework, designed by the international organization for protecting and securing of the human rights, tolerance and basic freedoms. It also looks into the practical implementation of the legal standards.
Constructing identities in the sixth wave (2010-2060) culture
Authors:   Lapland University of Applied Sciences, KUOSMANEN Voitto
Published: February 2022

Identities are at the beginning of the 21st century, in one way or another, related to almost all cultural, religious and ethnic tensions and conflicts within and between national states. Why identities have become important? In this article I'm looking for answers to the following questions: What is happening to identities? What alternative strategies and options to constructing identities do people have? How do they change people’s orientation towards “the others” and the future? In my article, I study what challenges current identities pose to education, research and the economy in the Sixth Wave social, economic and cultural change. I suggest strengthening hybrid identity and social pedagogical orientation to face the future.
Various Concentration Distribution of Benzil Amino Purine Concentration on Callus Growth in Apple Cucumber Originated from Karawang
Authors: Liga Nursolihah  , Abadi Slamet , Saputro Nurcahyo Widyodaru
Published: February 2022

The purpose of the study is to find the best Benzil Amino Purine (BAP) concentrations and proper explants for the growth of the apple cucumber callus (Cucumis sp.) on Murashige and Skoog (MS) media. The research method used was an experimental method with nonparametric statistics with treatments A0B1 (BAP 0 + Leaves), A0B2 (BAP 0 + Stem), A1B1 (BAP 0.5 μM + Leaf), A1B2 (BAP 0.5 μM + Stem), A2B1 (BAP 1.5 μM + Leaf), A2B2 (BAP 1.5 μM + Stem), A3B1 (BAP 3.0 μM+ Leaves) and A3B2 (BAP 3.0 μM+ Stems) and analyzed descriptively using the Kruskal Wallis Test. The parameters observed were callus emergence, callus diameter, growth rate and callus morphology. The results showed accretion of an apple cucumber callus at concentration 0.5 μM BAP + stem which exerted a faster effect on callus formation time (27 hsi), 1.5 μM BAP + stem giving the largest diameter with 1.2 cm. The stem explant gives the best growth rate (0.8 cm/3 day) as well as concentrations of 0.5 μM and 1.5 μM giving the best growth rate (0.462 cm/3 day and 0.887 cm/3 day). This result showed calluses A0B2 and A1B1 (compact + green) as well as A1B2 and A2B2 (crumb + yellowish-green).
Molecular Interaction of Chili Compounds (Capsicum annum L) as a COX-2 Inhibitor
Authors: Bare Yohanes , AHmad Nurul Imaniyah , Bunga Yohanes Nong
Published: February 2022

Curly red chili (Capsicum annum L.) is a vegetable that has health benefits. Besides being used as an addictive substance in traditional medicine, Capsicum annum L. is also used for cough treatment, antiseptic, anti-irritant, anti-inflammatory. This research study aims to analyze the physico-chemical and its molecular interactions with COX-2. Capsaicin (CID: 1548943), dihydrocapsaicin (CID: 107982) and homocapsaicin (CID: 6442566) compounds were downloaded from pubchem. While the COX protein (ID: 6cox) from the Protein Data Bank. Molecular interaction and analized by HEX. 8.0.0 and Discovery Studio. The three compounds contained in curly red chilies have unique physico-chemical characteristics. The results of the interaction show that the curly mera chili has a physiological function by inhibiting the performance of COX-2
Termiticidal Activity of Methanol Extract of Pegagan (Centella asiatica L. Urban) Toward Coptotermes curvignathus Holmgren
Authors: Erliana Dina , Banon Charles , Avidlyandi Avidlyandi , Febriansyah Rahmaga , Adfa Morina
Published: February 2022

Termiticide activity of methanol extract of Centella asiatica L. Urban against Coptotermes curvignathus Holmgren was investigated using the no choice test. The chemical components of methanol extract of C. asiatica were identified by GC-MS. The antitermite activity showed that the percentage of termite mortality increased when the concentrations of extract increased. The concentrations of 25% indicated the highest termite mortality which reached 100% on the sixth day. Profiling GC-MS methanol extract of C. asiatica revealed 85 chemical components. Based on MS spectral data, 56 chemical components were identified which were grouped into fatty acids (27.09%), esters (23.73%), hydrocarbons (16.56%), ethers (8.28%), sesquiterpenes (1.61 %), alcohol (1.55 %), aldehydes (3.50%), monoterpenes (1.08%), diterpenes (0.67%), steroids (0.43%), and ketones (0.31 %). Among these, the presence of palmitic acid, patchouli alcohol, and β-caryophyllene may be responsible for its termiticide activity. Other compounds such as triterpenoids, saponins, flavonoids, tannins, steroids, and glycosides that were reported previously not detected by GC-MS in this study, possibly contributing to its activity.
Implementasi Kompetensi Sosial Guru Dalam Meningkatkan Motivasi Ekstrinsik Siswa Pada Mata Pelajaran PAI
Authors: Tisnia Teni
Published: February 2022

Fenomena di era pandemic ini proses pemelajaran dilakukan melalui daring. Kenyataannya tidak semua peserta didik tidak memiliki media untuk mengakses pembelajaran secara daring. Hal ini tentu berdampak terhadapa motivasi dan proses pembelajaran peserta didik. Penelitian ini dilakukan untuk menjawab rumusan masalah yaitu bagaimanakah Implementasi kompetensi Sosial guru dalam meningkatkan motivasi ekstrinsik siswa pada pembelajaran Pendidikan Agama Islam di SMAN 1 Telukjambe Kabupaten Karawang. Untuk mengumpulkan data penulis menggunakan metode wawancara, observasi dan dokumentasi. Setelah data terkumpul maka dianalisa dalam analisis deskriptif kualitatif.. Setelah penulis sajikan dan penulis analisa, maka dapat disimpulkan bahwa: Implementasi Kompetensi sosial guru dalam meningkatkan motivasi ekstrinsik siswa pada pembelajaran Pendidikan Agama Islam di SMAN 1 Telukajambe Kabupaten Karawang dikategorikan baik. Indikatornya adalah meningkatnya antusias siswa dalam mengikuti pembelajaran PAI meski pembelajaran di lakukan secara daring. Adapun faktor-faktor yang mempengaruhi kompetensi sosial guru PAI dalam meningkatkan motivasi ekstrinsik siswa ini adalah tingkat pendidikan guru, faktor sarana dan prasarana, dan terjalinnya komunikasi yang efektif.