bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS SISTEM PENGENDALIAN INTERNAL PIUTANG DALAM MENINGKATKAN EFEKTIVITAS PENAGIHAN PIUTANG PADA BADAN LAYANAN UMUM PUSAT PENELITIAN DAN PENGEMBANGAN TEKNOLOGI MINYAK DAN GAS BUMI
Authors: Silvia Febriola  , Bai Saroh Anggi Rindang Sari
Published: April 2023

Penelitian ini bertujuan untuk menganalisis sistem pengendalian internal piutang dalam meningkatkan efektivitas penagihan piutang tak tertagih pada Satker BLU LEMIGAS dan memberikan saran kepada BLU LEMIGAS yang mungkin bermanfaat dalam mengatasi sistem pengendalian internal atas piutang tak tertagih pada tahun anggaran 2019 s.d. 2021. Teknik pengumpulan data dalam penelitian ini menggunakan teknik wawancara. Teknik analisis data yang digunakan adalah metode kualitatif dengan menganalisis sistem pengendalian internal piutang pada Satker BLU LEMIGAS. Hasil penelitian menunjukkan bahwa sistem pengendalian internal piutang di Satker BLU LEMIGAS relative sudah efektif, namun karena masih teradapatnya penugasan langsung (mandatori) yang tidak didukung perikatan dan berdampak pada timbulnya piutang yang tidak tertagih.
PENGARUH SOCIAL MEDIA MARKETING, BRAND AWARENESS, BRAND ENGAGEMENT TERHADAP PURCHASE INTENTION
Authors: Viliaus Jensen , Ina Oktaviana Matusin
Published: April 2023

Tujuan penelitian ini untuk menganalisis korelasi pemasaran media sosial dengan niat beli di Indonesia. Pada penelitian ini niat beli dipengaruhi oleh 3 faktor, yaitu pemasaran media sosial, kesadaran merek dan keterlibatan merek. Kriteria sampel berupa individu yang mengikuti minimal satu merek produk di media sosial dalam 6 bulan terakhir. Metode pengambilan sampel menggunakan non probability sampling, sementara teknik penentuan sampelnya yaitu purposive sampling yang diperoleh melalui google form atau kuesioner online yang dibagikan kepada 200 responden. Data dianalisis menggunakan metode Structural Equation Model (SEM) dengan program SPSS dan AMOS 21. Hasil penelitian ini menunjukkan, adanya pengaruh positif social media marketing terhadap brand awareness dan brand engagement, terdapat pengaruh positif brand awareness terhadap purchase intention, adanya pengaruh positif brand engagement terhadap purchase intention dan tidak ada pengaruh social media marketing terhadap purchase intention. Temuan ini diharapkan menjadi masukan bagi manajer pemasaran untuk mempertimbangkan faktor-faktor diatas untuk dapat menerapkan strategi yang tepat dalam meningkatkan purchase intention.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY, CARBON EMISSION DISCLOSURE DAN KINERJA LINGKUNGAN TERHADAP KEBERLANJUTAN PERUSAHAAN DENGAN VISI MISI SEBAGAI VARIABEL MODERASI
Authors: Nur Fathia Azizah , Virna Sulfitri
Published: April 2023

Penelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh corporate social responsibility, carbon emission disclosure dan kinerja lingkungan dengan visi misi sebagai variabel moderasi terhadap keberlanjutan perusahaan. Sampel data penelitian ini diambil dari laporan tahunan serta laporan keberlanjutan perusahaan industri, energi dan basic materials  yang terdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Sampel penelitian ini dipilih dengan metode purposive sampling dan diperoleh sebanyak 14 perusahaan yang memenuhi kriteria dengan total 70 sampel. Penelitian ini menggunakan analisis regresi linier berganda untuk menganalisis pengaruh corporate social responsibility, carbon emission disclosure dan kinerja lingkungan terhadap keberlanjutan perusahaan dengan visi misi sebagai variabel moderasi. Hasil penelitian ini menunjukan bahwa corporate social responsibility, carbon emission disclosure dan kinerja lingkungan berpengaruh positif terhadap nilai perusahaan. Namun untuk visi misi tidak dapat memoderasi variabel bebas terhadap variabel terikat. Penelitian ini dapat dijadikan oleh perusahaan sebagai masukan untuk peduli terhadap sosial dan lingkungan serta bagi peneliti selanjutnya sebagai referensi tambahan dalam membuat penelitian.
TINGKAT KEPUASAN PELAKU BISNIS UMKM TERHADAP SOFTWARE AKUNTANSI BERBASIS CLOUD
Authors: Matondang Juniar Gira Marito , Harti Budi Yanti
Published: April 2023

Penelitian ini bertujuan untuk menganalisis tingkat kepuasan penggunaan software akuntansi berbasis cloud pada pengguna berlatar belakang UMKM. Melalui penelitian ini diharapkan pihak terkait dapat mengetahui fitur-fitur pada software akuntansi berbasis cloud yang mendapatkan peringkat tertinggi dalam indikator serta dimensi. Penelitian ini memasukkan dimensi dari Quality of Work Life Satisfaction, Content, Accuracy, Shape, Ease of Use, Timeliness, Flexible, kelengkapan, integrasi sistem dan kecepatan respon. Penelitian ini dilakukan dengan menggunakan metode kuantitatif deskriptif. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari kuesioner yang disebar pada pengguna software akuntansi berbasis cloud yang berlatar belakang UMKM dengan dua output kuesioner yaitu untuk ekspektasi dan kinerja. Teknik sampling yang digunakan ialah purposive sampling dengan kriteria yang telah ditentukan dan mendapatkan 150 responden pengguna yang merupakan UMKM. Metode analisis yang digunakan ialah analisis indeks kepuasan pengguna menggunakan kalkulasi perhitungan means pada Microsoft Excel, kemudian uji beda dan uji diagram kartesius pada IBM SPSS 26. Hasil penelitian menunjukkan bahwa terdapat kesenjangan antara hasil indeks kinerja dan ekspektasi yang berada dibawah alpha 0,05 yaitu 0,003. Sedangkan hasil indeks kepuasan pengguna menunjukkan tingkat kepuasan penggunaan software akuntansi berbasis cloud dengan persentase sebesar 97% (kategori puas). Akan tetapi terdapat juga faktor-faktor yang terdapat pada kuadran A setelah diuji diagram kartesius yang dapat meningkatkan kepuasan dari pengguna software berdasarkan evaluasi diagram kartesius
PENGARUH AUDIT TENURE, ROTASI AUDITOR DAN AUDIT FEE TERHADAP OPINI AUDIT GOING CONCERN DENGAN CLIENT IMPORTANCE SEBAGAI VARIABEL MODERASI
Authors: Farhan Muhammad , Vinola Herawaty
Published: April 2023

Penelitian ini bertujuan untuk menguji pengaruh tujuan dari pengaruh tenure audit, rotasi auditor, dan fee audit terhadap opini audit going concern. Sampel penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) antara tahun 2018 dan 2020. Sampel penelitian ini terdiri dari 193 perusahaan yang terdaftar di BEI dan telah diseleksi berdasarkan kriteria menggunakan metode purposive sample sehingga berkurang menjadi 47 perusahaan yang memenuhi kriteria sampel peneliti. Sementara itu, perangkat lunak SPSS digunakan untuk pemrosesan data dan regresi logistik digunakan untuk analisis data. Temuan penelitian ini menunjukkan bahwa fee audit dan rotasi auditor memiliki pengaruh yang positif pada penerimaan opini audit going concern, tetapi tenure audit tidak memiliki dampak positif kepada penerimaan opini audit going concern. Kepentingan klien tidak dapat memperkuat pengaruh positif tenure audit terhadap opini audit going concern, dan sebaliknya. Tetapi kepentingan klien memperkuat pengaruh positif fee audit dan rotasi auditor terhadap opini audit going concern.
PENGARUH PROFITABILITAS, SOLVABILITAS, UKURAN KAP DAN AUDIT TENURE TERHADAP AUDIT DELAY PADA PERUSAHAAN SEKTOR INDUSTRI DASAR DAN KIMIA DI BURSA EFEK INDONESIA TAHUN 2018-2021
Authors: Trisnaningsih Tiara Nova , Sudarmadji Herry Sutrisno
Published: April 2023

Tujuan dari penelitian ini yakni guna menguraikan dan melakukan pengujian dalam interaksi antara pengalaman audit, kapitalisasi pasar, profitabilitas, dan solvabilitas yang berkaitan dengan jeda waktu audit. Sampel untuk penelitian ini mencakup semua perusahaan publik di bidang dasar dan kimia yang tercatat di Bursa Efek Indonesia (BEI) antara tahun 2018 dan 2021. Purposive sampling digunakan untuk memilih 31 perusahaan dari bidang dasar dan kimia. Untuk studi ini, sumber-sumber sekunder dikonsultasikan, termasuk website perusahaan itu sendiri dan www.idx.co.id. SPSS versi 25 dipakai untuk analisis regresi linier berganda dari data penelitian. Data kami menunjukkan bahwa audit delay berkorelasi positif dengan profitabilitas, berkorelasi negatif dengan solvabilitas, berkorelasi positif dengan ukuran KAP, dan tidak berkorelasi dengan durasi audit. korelasi antara jeda waktu audit dan stabilitas keuangan.
PENGARUH SUSTAINABILITY AWARENESS TERHADAP POFITABILITAS PADA PERUSAHAAN SEKTOR ANEKA INDUSTRI YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2016-2020
Authors: Harahap Zolilah , Idrianita Anis
Published: April 2023

Penelitian ini memiliki tujuan guna menguji tentang pengaruh sustainability awareness terhadap profitabilitas. Dalam penelitan, populasi yang digunakan yaitu perus ahaan sektor aneka industri yang tercatat di Bursa Efek Indonesia (BEI) selama kurun waktu 2016 hingga 2020. Penelitian ini menggunakan metode analisis regresi data panel. Variabel independen yang digunakan dalam penelitian ini yaitu sustainability intention, sustainability integration, sustainability implementation dan sustainability awareness overall, sedangkan variabel dependennya adalah profitabilitas. Jenis data pada penelitian ini yakni data sekunder yang berasal dari annual report dan laporan keberlanjutan. Hasil penelitian membuktikan bahwa sustainability intention, sustainability implementation dan sustainability awareness overall berpengaruh positif terhadap profitabilitas, sustainability integration tidak berpengaruh terhadap profitabilitas.
PENGARUH PROFITABILITAS, UKURAN PERUSAHAAN, AUDIT TENURE, DAN OPINI AUDIT TAHUN SEBELUMNYA TERHADAP OPINI AUDIT GOING CONCERN
Authors: Yuliani Adinda Firadilla , Abubakar Arief
Published: April 2023

Tujuan dari penelitian ini adalah untuk mengkaji dan memperoleh bukti empiris mengenai pengaruh profitabilitas terhadap opini audit going concern, pengaruh ukuran perusahaan terhadap opini audit going concern, pengaruh audit tenure terhadap opini audit going concern, pengaruh opini audit tahun sebelumnya terhadap opini audit going concern. Populasi yang digunakan peneliti ialah perusahaan pertambangan yang terdaftar pada Bursa Efek Indonesia (BEI) periode tahun 2019 hingga 2021. Metode yang digunakan dalam penentuan sampel penelitian ini yaitu metode purposive sampling. Kesimpulan dari penelitian ini adalah Profitabilitas berpengaruh positif signifikan terhadap opini audit going concern, Ukuran Perusahaan tidak berpengaruh signifikan terhadap opini audit going concern, Audit Tenure berpengaruh negatif signifikan terhadap opini audit going concern, Opini Audit Tahun Sebelumnya berpengaruh positif signifikan terhadap opini audit going concern.
PENGARUH PENGETAHUAN PERPAJAKAN, SANKSI PERPAJAKAN, PENURUNAN TARIF, KONDISI KEUANGAN, KUALITAS PELAYANAN PETUGAS PAJAK TERHADAP KEPATUHAN WAJIB PAJAK UMKM DI JAKARTA
Authors: Asyhari Fauziah , Ttitik Aryati
Published: April 2023

Penelitian ini bertujuan untuk menguji pengaruh pengetahuan perpajakan, sanksi perpajakan, penurunan tarif, kondisi keuangan, kualitas pelayanan petugas pajak terhadap wajib pajak UMKM di Jakarta. Populasi penelitian ini ialah wajib pajak UMKM yang terdaftar di Jakarta. Teknik pengambilan sampling ini menggunakan nonprobability sampling dan penelitian ini dilakukan dengan menggunakan metode sampling insidental. Penentuan sampel dalam penelitian menggunakan rumus slovin dan hasil perhitungan didapat 100 sampel. Penelitian dilakukan dengan pengumpul data primer dengan cara memberikan pertanyaan-pertanyaan kepada responden individu melalui google forms. Penelitian ini menggunakan metode analisis regresi linear berganda dengan menggunakan program SPSS versi 24 dalam melakukan pengolahan data. Hasil dari penelitian ini menunjukkan variabel pengetahuan perpajakan, sanksi perpajakan, penurunan tarif, kondisi keuangan, kualitas pelayanan petugas pajak berpengaruh secara positif dan signifikan terhadap kepatuhan wajib pajak.
PENGARUH INVESTMENT OPPORTUNITY SET, PERTUMBUHAN PERUSAHAAN, PROFITABILITAS, DAN KUALITAS LABA TERHADAP NILAI PERUSAHAAN (STUDI EMPIRIS PADA PERUSAHAAN SEKTOR TRANSPORTASI, LOGISTIK DAN INFRASTURKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA)
Authors: Baihaqi Muhammad Arraf , Murtanto
Published: April 2023

Penelitian ini bertujuan untuk memperoleh bukti empiris Pengaruh Investment Opportunity Set, Pertumbuhan Perusahaan, Profitabilitas dan Kualitas Laba terhadap Nilai Perusahaan. Penelitian ini dilakukan pada perusahaan sektor Transportasi, Logistik dan Infrastruktur yang terdaftar di Bursa Efek Indonesia periode 2017-2021. Metode pengambilan sampel menggunakan purposive sampling.  Jumlah sampel dalam penelitian ini adalah 23 perusahaan. Dalam penelitian ini Nilai Perusahaan dihitung menggunakan pendekatan harga saham. Teknik analisis data yang digunakan adalah analisis regresi berganda. Hasil penelitian menunjukkan bahwa investment opportunity set berpengaruh positif terhadap nilai perusahaan, pertumbuhan perusahaan berpengaruh positif terhadap nilai perusahaan, profitabilitas berpengaruh positif terhadap nilai perusahaan dan kualitas laba berpengaruh negatif terhadap nilai perusahaan.
PENGARUH POLITICAL CONNECTION, RELATED PARTY TRANSACTION DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN PADA SEKTOR KONSUMEN PRIMER YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2019-2021
Authors: Lindung Dinagra Lativa , Sofie
Published: April 2023

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh asimetris Politcical Connection, Related Party Transaction dan Pfifitabilitas terhadap Nilai Perusahaan. Data yang dipakai yaitu data sekunder yang didapat oleh Bursa Efek Indonesia. Teknik pengambilan sample memakai memakai pendekatan purposive sampling yaitu metode pengambilan samplenya berdasarkan kriteria tertentu yang ditetapkan oleh peneliti sebagai objektif.Riset ini memakai korporasi yang teregistrasi di Bursa Efek Indonesia periode 2019-2021 yang berjumlah 69 sample. Veriabel independent pada riset ini yaitu Political Connection ,Releted Party Transaction serta Profitabilitas sedangkan variabel dependen yang dipakai yaitu Nilai Korporasi. Hasil penelitian ini menunjukkan bahwa menunjukan Political Connection dan Related Party Transaction tidak memiliki pengaruh signifikan terhadap nilai perusahan, sedangkan Profitabilitas mempunyai pengaruh positif terhadap nilai perusahaan.
PENGARUH KESADARAN KEBERLANJUTAN TERHADAP KINERJA KEUANGAN PERUSAHAAN SEKTOR PERTANIAN YANG TERDAFTAR DI BEI 2018-2021
Authors: Harahap M Fadillah Patuanta , Idrianita Anis
Published: April 2023

Penelitian ini bertujuan untuk menguji tentang pengaruh kesadaran keberlanjutan terhadap kinerja keuangan perusahaan. Dalam penelitan, populasi yang digunakan yaitu perusahaan sektor pertanian yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2021 dengan jumlah sampel sejumlah 70 perusahaan. Penelitian ini menggunakan metode analisis regresi data panel. Variabel independent yang digunakan dalam penelitian ini yaitu niat keberlanjutan, integrasi keberlanjutan, implementasi keberlanjutan dan kesadaran keberlanjutan secara keseluruhan, sedangkan variabel dependennya adalah kinerja keuangan. Jenis data yang digunakan yaitu data sekunder yang bersumber dari laporan keuangan, annual report dan laporan keberlanjutan. Hasil penelitian menunjukkan bahwa kesadaran keberlanjutan secara keseluruhan, niat keberlanjutan, implementasi keberlanjutan dan integrasi keberlanjutan berpengaruh positif terhadap kinerja keuangan.
PENGARUH ARUS KAS OPERASIONAL, INTENSITAS MODAL, LEVERAGE, PERTUMBUHAN PERUSAHAAN DAN INVESTMENT OPPORTUNITY SET TERHADAP PRUDENCE ACCOUNTING
Authors: Khasanah Siti Uswatun , Henny Deliza
Published: April 2023

Tujuan dari penelitian ini adalah untuk menguji bagaimana prudence accounting dipengaruhi oleh arus kas operasional, intensitas modal, leverage, pertumbuhan perusahaan, serta investment opportunity set. Perusahaan pertambangan yang terdaftar di BEI dari tahun 2019 hingga 2021 merupakan populasi penelitian. Sampel penelitian diambil sebanyak 18 perusahaan yakni perusahaan dengan teknik purposive sampling. Analisis regresi linier berganda dengan SPSS versi 25 adalah metode analisis yang digunakan. Penelitian ini menggunakan data keuangan yang terdaftar di website Bursa Efek Indonesia sebagai sumber data sekunder (www.idx.co.id).  Hasil pengujian menunjukkan bahwa prudence accounting secara signifikan dipengaruhi oleh arus kas operasional dan investment opportunity set. Adapun prudence accounting tidak memiliki pengaruh secara signifikan terhadap intensitas modal, leverage serta pertumbuhan perusahaan.
PENGARUH KOMISARIS INDEPENDEN, CAPITAL INTENSITY, LEVERAGE, DAN UKURAN PERUSAHAAN TERHADAP PENGHINDARAN PAJAK
Authors: Moch Rajendra  , Hermi
Published: April 2023

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana ukuran perusahaan, komisaris independen, intensitas modal dan leverage mempengaruhi pencegahan pajak. Perusahaan bahan baku yang terdaftar di bursa efek Indonesia tahun 2019-2021 akan mengikuti survei tersebut. Sampel ini diambil secara purposive sampling. Berdasarkan hasil penelitian ini, sementara komisaris independen berpengaruh negatif signifikan terhadap pencegahan pajak, begitu pula intensitas modal terhadap pencegahan pajak. Di sisi lain, financial leverage tidak berpengaruh signifikan terhadap penghindaran pajak, dan firm size juga berpengaruh negatif signifikan terhadap pencegahan pajak.
ANALISIS DETERMINAN PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2019-2021
Authors: Az Zahra Intan Sandra , Titik Aryati
Published: April 2023

Penelitian ini bertujuan untuk menganalisis determinasi yang mempengaruhi pengungkapan emisi karbon. Elemen faktor yang ditelaah terdiri dari profitabilitas, utang keuangan, ukuran perusahaan, dan kepemilikan institusional. Uji data yang digunakan ialah analisis linear berganda dan pengukuran luas pengungkapan emisi karbon dengan menggunakan carbon disclosure project (CDP). Populasi penelitian mencakup perusahaan dengan kategori sektor infrastruktur, utilitas, dan transportasi penghasil energi, sektor pertambangan penghasil batu bara, serta sektor industri dasar dan kimia penghasil semen yang terdaftar di Bursa Efek Indonesia pada tahun 2019 – 2021. Pemilihan sampel purposive terpilih 98 objek penelitian yang memenuhi kriteria tersebut. Hasil penelitian mengungkapkan profitabilitas dan ukuran perusahaan bepengaruh positif terhadap pengungkapan emisi karbon secara signifikan. Sementara, utang keuangan dan kepemilikan institusional tidak memiliki pengaruh dilakukannya pengungkapan emisi karbon.
The 2022 Work Summaries of the Confucius Institute at Novosibirsk State University
Authors: Xinhui Bi , Azarenko Iu. A.
Published: April 2023

In 2022, the Confucius Institute at Novosibirsk State University withstood the test of the pandemic. With the full support of Novosibirsk State University and Xinjiang University, it actively continued to carry out Chinese teaching and various cultural and scientific research activities, while the scope of influence extended to Siberia, the Urals and Altai regions, and the work of the year was completed with high quality and efficiency. During this year, under the leadership of the Chinese and Russian directors, all staff of the Confucius Institute worked tirelessly to build digital Chinese teaching resources, enriching the diversity of cultural activities, enhancing the influence of competitions and academic activities, vigorously cultivating Chinese talents, and creating outstanding talents. Remarkable results have been achieved. In the new year, the Institute will continue to work hard in all work-related aspects, firmly grasp new development opportunities, and promote the rapid recovery of inter-university exchanges and cooperation between China and Russia and achieve new and greater development.
Incense Seals and Stamps in Chinese and Korean Culture: Typology and Context
Authors: Voytishek E. E. , Song Yao , Shmakova A. S.
Published: April 2023

This article analyzes artistic seals and stamps as a special tool in incense culture of China and Korea, used from the early Middle Ages to the present day. These tools of varying look and shape are analyzed in a historical and cultural context, using high quality materials and sources drawn from ethnographic sources and anthropological research of the authors. The use and evolution of such tools in China can be traced back as far as the early Esoteric Buddhist practices of the 7th – 8th centuries (and their prototypes in the form of Taoist ritual talisman-seals 符 fu or 印 yin can be dated as far back as the 4th – 5th centuries). In Korean culture however, the use of these tools can be traced back, presumably, only to the Goryeo era (918–1392), after which a long gap in terms of findings follows. The historical and typological analysis of the development of cultural traditions using these tools, in this particular case, could only be completed  using predominantly current material. As a result of comparative study, this article identifies the most representative types of patterns, and determines the functions and applicability of such tools.
Eff ectiveness of Combined Oral and Topical Ivermectin Compared to Topical Treatments in Patients with Scabies
Authors: Al-Asadi Zubaidah A , Al-Hamdi Khalil I , Ahmed Jawad H
Published: April 2023

Background: Scabies is a common parasitic skin infestation transmitted mainly through direct skin contact. Permethrin was considered the standard treatment; however, due to increasing resistance against permethrin, recent research investigates the eff ect of other topical preparations like ivermectin as an alternative treatment. Aim of the study: This study aim to evaluate the effi cacy and safety of ivermectin whether its topical alone or combined with oral form of ivermectin in the same time on scabietic lesions compared to permethrin. Patient and method: 236 patients with uncomplicated scabies participated in the study. The study population was selected and divided randomly into three groups. The fi rst group received permethrin, the second group received topical ivermectin, and the third group received a combination of topical and oral ivermectin. Each patient received two doses one week apart. The patients were followed up for the fi rst, second, and fourth week of treatment. Results: At the fi rst week, the group who received the combination of treatments has a signifi cant decrease in both severity of itching and number of lesions, the reduction percentage is (77.6, 53.9%), respectively compared to (61.8, 55.2%) with topical ivermectin and ( 8.3, 19% ) with permethrin. At the 4th week, 15.8% of patients in the combination treatment group reported severe itching, signifi cantly lower than the corresponding values in the other groups. Conclusion: The combination of topical and oral ivermectin is safe and more eff ective than topical ivermectin or permethrin alone. It achieves a remarkable eff ect in the fi rst week.
Extraction, Characterization and Therapeutic Evaluation of Seeds of Phaseolus vulgaris L. for Inhibition of Carbohydrate Uptake
Authors: Bhide Yogesh S , Nehete Jitendra Y , Bhambar Rajendra S
Published: April 2023

Phaseolamin-rich beans, also known as -amylase inhibitor 1 (AI) bean. AI has shown promise in treating diabetes and obesity in human studies. Since enzymes speed up chemical reactions, thus they are needed for most biological processes. Humans have used catalysts for centuries. Chemical catalysis was a heavy, often-used method. The method lacks sensitivity, and catalysis requires high temperature and pressure. Enzymes may function under more benign settings than chemical catalysts. Enzymes speed up chemical processes more than chemical catalysts due to their specifi city. Enzymes are used in practically every industry today. Enzymes have always been crucial. Enzymes have also been used to treat digestive diseases, coagulate milk for cheese, and process starch for drinks. Amylase is becoming increasingly popular because it may break down starch in multiple ways. Amylase reactions then cover amylases and other enzymatic reactions covered in this article as a catalyst. Amylases, a kind of hydrolase enzyme, are widely used. These enzymes randomly disrupt the glycosidic connections within starch molecules, releasing dextrin and oligosaccharides. Amylase is the most versatile type of amylase. Enzymes are replacing traditional chemical catalysts as consumers become more ecologically conscious
Study of Antibiotic-resistant Bacteria Isolated from Children with Urinary Tract Infection
Authors: Al-Wandawy Abbas H S , Zwain Luma A , Wali Murad R
Published: April 2023

Urine samples 96 to 100 were collected from patients (children) with urinary tract infections (UTIs) from Azadi Hospital in Kirkuk province, Iraq, where included (76 males and 120 females) with ages ranging from (≥ one-15) years old, for period from 1/1/2022 to 26/4/2022. The study included isolation and identifi cation depending on macroscopic, microscopic and defi nite with API 20e and API Staphylococcus. Moreover, all isolates were tested for resistance to 23 antibiotics. 55 bacterial isolations were obtained and E. coli had the highest rate of 27 (49.09%) followed by Klebsiella spp. with 14 (25.45%) and each of the bacteria, Staphylococcus aureus, Proteus spp., Citrobacter spp., Enterobacter spp., Pseudomonas spp. and Morganella morganii they reached 4(7.27%), 5(9.09%), 1(1.81%), 2 (3.63%), 1(1.81%) and 1(1.81%), respectively. Result showed enterobacteriaceae higher resistance to amoxicillin-clavulanate (100%). E. coli had the highest rate and were resistance 100% to tobramycin, penicillin and amoicillin, followed by amoxicillin-clavulanate and ampicillin (96.29 and 91.66), respectively. At the same time (Doxycycline, Ceftazidime, Tetracycline, Cefepime, Trimethoprim, Cefotaxime) were (88.88, 88, 85.71, 84, 83.33, 81.81%), respectively. At the same time, Pseudomonas spp. were resistant to (Ampicillin, Cefotaxime, Morganella morgani, and Erythromycin) 100% and S. aureus were resistant to (Amoxicillin-clavulanate, Cefotetan, Cefepime, Erythromycin, Norfl oxacin, Tetracycline, Cefotaxime, Morganella morgani, Amikacin) 100%.
The Study Around Effects Cell Wall of Streptococcus pyogenes on the Immune System Response
Authors: Hussain Mytham J A , Mahmoud Fadaa A , Mshachal Mervet A
Published: April 2023

Many of the most common diseases aff ecting humans are caused by Streptococcus. The study of the cell wall of these bacteria is directly related to the immune response. In our study, about 20 throat swabs were collected for children aged 5 to 15 years, according to the procedures and protocol of the World Health Organization (WHO), to search for Streptococcus pyogenes. We cultured bacteria on blood agar media and then used HA and HAI to obtain the main component of the bacteria wall, peptidoglycan, to determine its immune response. Whereas the study we carried out proved that the injection of Ags S/C after one month and collecting serum from these labs gives titers in group 1 1:1280 and in group 2 1:640, indicating that antigens are highly virulence (complex antigens), composed of peptides and carbohydrates. All samples we tested gave positive results and generated an immune response to the bacteria’s cell wall peptidoglycan material
Protective Eff ects of Aqueous Cranberry Fruit Extract against Genotoxicity Induced by Cisplatin in Mice Bone Marrow Cells
Authors: Mohammed Baidaa I , Al-Shawi Nada N , Hasan Ali F
Published: April 2023

The cranberry (Vaccinium macrocarpon) is a North American native fruit and contains a very wide variety of phytochemicals which has several benefi cial eff ects on humans. Aim: The study was designed to assess the protective eff ect of cranberry fruit extract on selected genotoxic parameters induced by cisplatin in mice’s bone marrow. Methods: 56 male albino mice were randomLy divided into two equal numbers (28 mice)/for each part of the study [Part one: for the evaluation of chromosomal aberrations and the mitotic index; and Part two: for the evaluation of micronucleus index]; and for each part, mice were randomLy divided into 4 groups: Group I [negative Control/orally-administered normal saline]; Group II [Orally-administered cranberry fruit extract alone]; Group III [Single IP injection of cisplatin]; Group IV [Orally-administered cranberry fruits extract followed by a single IP injection of cisplatin]. Results: Treatment with cisplatin signifi cantly-increased total chromosomal aberration (0.159 ± 0.006) and micronucleus appearance (9.740 ± 0.531) but, it has a signifi cant decrease in mitotic index (6.020 ± 0.589) compared to that in negative control bone marrow cells. In addition, results showed that there were signifi cant changes in the total chromosomal aberration, micronucleus appearance, and mitotic index among the Groups (II, III, IV) (0.093 ± 0.015; 0.159 ± 0.006; 0.117 ± 0.002), (5.940 ± 0.568; 9.740 ± 0.531; 8.000 ± 0.479) and (8.720 ± 0.432; 6.020 ± 0.589; 7.480 ± 0.664), respectively in bone marrow cells. Conclusion: Cisplatin produced a pronounced eff ect on total chromosomal aberrations, micronucleus appearance, and mitotic index; and the cranberry fruit extract confers a protective eff ect against cisplatin-induced genotoxicity in mice.
Fabrication of Transdermal Gel Embedded with Solid Lipid Nanoparticles of Indomethacin
Authors: Hajwani Amina , Khan Afreen , Ansari Numan , Zerdi Nazir , Baig M. Salman
Published: April 2023

Rheumatoid/osteoarthritis is one of the most common causes for lacking behind in the health sector. Medication in the form of tablets are already available in the market but has disadvantages. When these medicines are taken orally it cause heartburn and discomfort. The introduction of transdermal drug delivery is expected to solve this problem of side eff ects associated with oral delivery of drug. In the present study, indomethacin was loaded in solid lipid nanoparticles (SLN) which are then embedded in Carbopol gel for transdermal application. The solvent evaporation ultrasonication method was used for making SLNs. The formulation was evaluated for various parameters such as ; particle size and zeta potential of SLN using zetasizer as an instrument and gel formulations were evaluated for pH, spreading coeffi cient, viscosity, visual appearance and clarity. Gel-embedded SLN formulation was found to be a potential transdermal drug delivery system for NSAIDs like indomethacin to treat ailments like rheumatoid arthritis or osteoarthritis.
Formulation and Evaluation of Citronella Oil (Cymbopogon nardus (L.) Rendle) Cream for Acne Treatment
Authors: Nareswari Tantri L , Vrince Fidela O , Tri Erga Syafi
Published: April 2023

Acne is a prevalent skin disorder that aff ects 80–85% of teenagers globally. Citronella oil is one of the natural compounds that has been known to potentially treat acne, but its application is limited due to its greasiness and uncomfortable sensation on skin. This study aimed to optimize the concentration of cetyl alcohol as a viscosity enhancer that can produce a physically stable cream preparation and to evaluate the antibacterial activity of the optimized formula against Propionibacterium acnes. Following the emulsifi cation process, the physical characteristics of the fi ve cream formulas, including organoleptic, homogeneity, emulsion type, pH, adhesion, specifi c gravity, viscosity, and stability were evaluated. Formula 3 (F3), cream formulation with 6% cetyl alcohol having physical characteristics of a white homogeneous cream with a pronounced lemongrass scent, emulsion type o/w, pH of 6.30 ± 0.02, adhesion of 16.85 ± 0.58 s, a specifi c gravity of 1.031 ± 0.009 g/mL, and viscosity of 4418 ± 182 m Pas was chosen as the optimized formula. F3 was then subjected to antibacterial testing against P. acne and showed a 9.35 mm inhibition zone. Cream-based citronella oil, therefore, becomes a promising preparation for acne treatment
Regulation of Autophagy in Neurodegenerative Diseases: A Brief Review on Autophagy Therapy for Neurodegenerative Diseases
Authors: Kanda Anmol , Mazumder Avijit , Das Saumya , Prabhakar Vishnu , Singh Tanya , Kumari Soni , Mishra Apoorva
Published: April 2023

Autophagy involves the breakdown of complete organelles and macromolecules in the cytoplasm of eukaryotic cells, especially proteins with extended half-lives. During this degrading phase, therapeutic, pharmacological, and fasting approaches are important. All eukaryotic cells engage in autophagy, which is an ancient and evolutionarily conserved phenomenon. It has been discovered in mammals, including humans, as well as the yeast Saccharomyces cerevisiae and the fl y Drosophila melanogaster. Its signifi cance in cell and dysfunction impairing the autophagy process that is connected to a broad array of serious illnesses, including neuronal and metabolic brain diseases. Only a concise summary of the various forms of autophagy and its molecular mechanisms, as well as how they relate to neuronal health, will be provided in this work. Negative regulations are frequently used to defi ne the regulatory networks that govern the autophagy process. This study, however, focuses on alternative strategies to promote autophagy. Metabolic neurodegenerative diseases can be treated by activating this mechanism via a variety of drugs or mechanisms. These points are covered and discussed in this article.
The Use of Natural and Synthetic Polymers in the Formulation of Gastro retentive Drug Delivery System
Authors: Ainurofi Ahmad , Daryati Amalia , Murtadla Faradisania A , Salimah Fatimatus , Akbar Nila M , Faizun Rizka A
Published: April 2023

The gastric emptying process drastically reduces the bioavailability of drugs that target the stomach for their action. A gastro retentive drug delivery system (GRDDS) becomes a solution to retain drugs in the stomach and release drugs from the formulation system within a certain period. The polymer used in the GRDDS formulation is the essential excipient that can retain the drugs in the stomach. Several ways for GRDDS to maintain its existence in the stomach are using some systems, such as mucoadhesive, low-density, high-density, swellable, eff ervescent, and expandable systems. A polymer is a macromolecular substance with a long repeating chain consisting of natural and synthetic polymers, each with diff erent potentials. It is considered for its ability to regulate drug release, good fl ow properties, can improve drug dissolution to improve bioavailability and stability during processing in the body. Combining natural and synthetic polymers is often carried out to obtain advantages and cover the existing polymer’s disadvantages. Polymers can release drugs using three diff erent mechanisms, i.e., diff usion, degradation, and expansion. These techniques are often chosen for the formulation of GRDDS because of their more fl exible system and fi t for almost all types of GRDDS. The polymer used in the GRDDS system is chosen from its physicochemical properties and the number of fl oating times, drug release rate, viscosity, fl oating lag times, bioavailability, and solubility.
TRP Channels as Emerging Therapeutic Targets in Neurological Disorders
Authors: Mazumder Avijit , Singh Tanya  . , Prabhakar Vishnu , Kanda Anmol
Published: April 2023

Neurological disorders like Parkinson disease (PD), Alzheimer’s disease (AD), epilepsy, stroke, schizophrenia, depression, bipolar disorder, etc., are increasingly recognized as signifi cant causes of death and disability globally. All these neurological disorders have several similar causes, such as disturbance in Ca2+ homeostasis and misfolded proteins deposition in the brain through impairing the function of a no. of ion channels, including TRP channels. TRP channels superfamily consists of a broad collection of non-selective Ca2+ permeable channels that plays a crucial role in regulating intracellular Ca2+ homeostasis. These channels function as cellular sensors and are stimulated by a variety of physio-chemical stimulus, and endogenous and exogenous ligands. Numerous neuronal diseases are caused by disturbances in the activity of TRP channels, which are abundantly expressed in neuronal cells. When the activity of TRP channels is disturbed under pathological conditions, there is disruption of the homeostasis of neurons via oxidative stress, Ca2+ dyshomeostasis, and mitochondrial dysfunction. Therefore, these channels act as promising therapeutic candidates for pharmacological interventions in several neurological disorders. Thus within this review, we emphasize the function of TRP channels in neurological disorders and highlight the pharmacological modulators that target TRP channels
Environmentally Friendly Activated Carbon Derived from Palm Leaf for the Removal of Toxic Reactive Green Dye
Authors: Aljeboree Aseel M , Essa Shaimaa M , Kadam Zeina M , Dawood Farah A , Falah Dumooa , Alkaim Ayad F
Published: April 2023

Activated carbon (palm leaf): low-cost sorbents, successfully used for dye adsorption from wastewater preparation of palm leaf, obtained from the grower in Iraq and dry in sunlight and im-pregnated to 3% HNO3 and then dried for 24 hours at 90°C. The adsorption was proved via way of utilizing the (FTIR) and (FE-SEM) analysis, it was observed that there is no change in the beam before and after adsorption only shifts in intensity, evidence of physical adsorption, and FESEM appear image before adsorption contains many smaller granules that are not clustered together and spread on the surface, but after the adsorption we notice the swelling of these particles and they form irregular clusters, evidence of loading the dye inside these granules, which led to swelling. The kinetic model experimental result was carried out via two models fi rst and second order, utilized to describe the adsorption process. Second model kinetic by greater than R2= 0.9864. The study discusses the thermodynamic Factors having changes in enthalpy, entropy, and Gibbs free energy. Through the results, it was found that the adsorption process is an endothermic and spontaneous reaction.
Analytical Method Development and Validation for the Simultaneous Estimation of Olmesartan and Hydrochlorothiazide by RP-HPLC in Bulk and Tablet Dosage Forms
Authors: Ahmad Sufi yan , Mujawar Tabrej , Pawara Jayashri , Sable Vijay , Patil Khushabu , Tare Harshal
Published: April 2023

New medication combinations are introduced every day. As a result, various diseases and disorders are treated using a combination of several therapeutic medicines that each have a somewhat distinct mechanism of action. Therefore, it is crucial to develop methods of analyzing medicines employing a range of methods that may be utilized. A UV 730d (dad) absorbance detector, a 20 L injection loop, a sp 930d pump, a 4.6 by 100 mL C18 column (Agilent), and Chemstation software are all included in the setup: approximately 60 water and 40% methanol (pH 3.0 adjust with OPA). Maximum effi ciency was achieved when the system was operated at a wavelength of 233 nm. The procedure’s effi cacy was confi rmed by testing it against ICH guidelines. These techniques were found to be linear, precise, broad, and stable. The procedure was found to be easy, accurate, exact, aff ordable, and easy to use again and again. This means that olmesartan and hydrochlorothiazide, in both bulk form and fi nished products, can be tested for quality using the proposed methodologies.
A Stability Demonstrating HPLC Method Development and Validation for Related Substances in Oxtriphylline using Quality by Design
Authors: Pal Ashish K , Sundararajan Raja
Published: April 2023

A new reverse phase HPLC procedure, stability demonstrating for estimating related substances in oxtriphylline, was developed and validated according to ICH guidelines by applying Analytical Quality by Design (AQbD) principles. The three critical method parameters identifi ed were mobile phase fl ow rate, column temperature, and mobile phase pH. Based on these factors, the resolution between oxtriphylline and theophylline related compound F and the tailing of oxtriphylline peak were selected as critical method attributes. XBridge BEH C18 with measurements 150 x 4.6 mm, 5 μ was used to achieve peak separation. The mobile phase fl ow rate was at 1.0 mL/min and 40°C was the column temperature. The injection volume was 10 μL, the autosampler temperature was 25°C, and UV detection was done at 270 nm. The elution was a gradient. Analytical method validation parameters like precision, accuracy, specifi city, linearity, and solution stability of solution were proved. The linearity of the method was established from 0.05 to 1% of sample concentration. The correlation coeffi cient was more than 0.999. The percentage recoveries for all impurities were from 100.71 to 102.45%, and the relative standard deviation (RSD) was as less than 1% proving the procedure is precise. The recoveries of all impurities were proven from LoQ to 150% level of sample concentration. The recoveries ranged from 98.40 to 101.70% at LoQ, 101.56 to 101.88 at 100% level, and 101.28 to 102.54 at 150% level of spiking. Robustness studies proved that small and deliberate changes to fl ow (± 0.2 mL/min), column temperature (± 5°), and mobile phase pH variation (± 0.2 units) does not impact the method. Also, the stability-indicating feature of the method was demonstrated by performing forced degradation studies. The method developed by AQbD approach was accurate, precise, linear specifi c, robust, and stability-demonstrating to quantify oxtriphylline and its related substances.
Incidence of Human Scabies in Babylon Province, Iraq
Authors: Al-Jassani Mohammad J , Al-lamy Noor A , Kadhim Abed J , Hammood Ghufran A
Published: April 2023

This study aimed to estimate the prevalence of scabies in humans in Babylon province. The study comprised a total of 740 individuals who complained of skin disorders when they visited the clinic. There were 740 cases in all, 320 women (43.2%), 282 men (38.1%), and 138 kids (18.7%). The prevalence of scabies in Babylon province was 14.32%. This study showed that males 25.5% were signifi cantly more infected than females 41.5% and children 33%. The infection with scabies in the spring season is signifi cantly higher than in the other seasons of the year, where the temperature is between 20–35ºC. In conclusion, the prevalence of scabies was signifi cantly higher in males and children than in females and the spring season was the most prevalent season for infection
Eff ectiveness of Menthol and Chlorhexidine Mouth Rinses on Reduction of Plaque, Gingivitis, and Streptococcus mutans Count in Saliva
Authors: Doddawad Vidya G , Jose Maji , S Shivananda , Shetty Akhil , Shetty Aditya , MB Ravi
Published: April 2023

Introduction: Menthol is a new product made from mint that is the most eff ective approach to avoid infections. There has been little human research on using menthol as a mouth rinse ingredient, and there is little information on the subject. Aim: This study aimed to know the eff ectiveness of menthol and chlorhexidine mouth rinses in reducing plaque, gingivitis, and Streptococcus mutans in saliva among 21 to 45 years old subjects. Material and method: The study is a placebo-control, parallel-group blind randomized clinical trial consisting of a 2-week period. Forty subjects were selected and randomized into 2 groups consisting of 20 subjects: group A (menthol) and group B (chlorohexidine). The subjects were clinically examined for plaque accumulation using the plaque index (Turesky et al.) and gingival infl ammation using the gingival index (loe and silness). The saliva samples were collected for estimation of S. mutans count on the fi rst day of baseline and after the 14th day using an assigned mouth rinse. Results: Menthol mouth rinse showed lower scores in plaque index, gingival index, and S. mutans count compared to the chlorhexidine mouth rinse which was statistically signifi cant (p = 0.05). Mouth rinse with menthol is better compared to mouth rinse with chlorohexidine. Conclusion: Menthol mouthwash has therapeutic potential and can be prescribed by a dentist as part of routine oral hygiene practice
The Eff ect of Precursors and Elicitors on the Production of Oleanolic Acid in Suspension Culture of Lantana camara
Authors: Kamarapu Pallavi , Bandhakavi Sailaja
Published: April 2023

Oleanolic acid (OA) is an important pentacyclic triterpenoid. Traditionally used by Asian medicine, OA for anti-infl ammatory, anti-hyperlipidemic, and hepatoprotective. This study used triterpene precursors at 1 to 5 mg/L and elicitors in diff erent concentrations at 2, 5, 10 mg/L to enhance OA production in Lantana camara suspension cultures. Treated cells were evaluated for their OA contents by using HPLC and compared with the nontreated cells as a control. The results showed that FPP at 2 mg/L infl uenced the biomass and OA production more over the phytohormone combination, other precursors, and elicitors in Suspension cultures of L. camara.
Preclinical Estimation of Eff ect of Piperine on Anti-Parkinsons Activity of Berberine Estimated by Behavior Modifi cation Scale
Authors: Jirwankar P , Khobragade D , Agrawal S , Agrawal R , Chambhre N
Published: April 2023

Objective: Parkinson’s disease (PD) leads to involuntary and uncontrolled muscle reactions. Berberine (BBR) is a quaternary ammonium compound of herbal origin. As it prevents dopaminergic neuronal loss and brain damage, especially related hippocampus, it can be explored in the treatment of PD. This study aimed to assess how BBR aff ected the behavior of rats with a PD model. Method: A 2 μg/mL solution of 6- hydroxydopamine-Hbr (6-OHDA) prepared with ascorbic acid 0.2 mg/mL added to put off auto-oxidation. It was kept on ice until it was injected. Rats were grouped into six groups of six rats, each at random. Animals in group 1 were given double-distilled water. (i. e.); group 2, received 6-OHDA, group–3, received BBR (50 mg/kg, oral), group 4 received BBR (50 mg/kg ) and 1% piperine (PIP); group 5 received BBR (50 mg/kg ) and 2% PIP and group 6 received BBR (50 mg/kg) and 3% PIP for 14 days. Result: BBR therapy has been shown to protect rats from numerous behavioral and metabolic changes caused by 6-Hydroxydopamine and to improve Parkinson’s symptoms. The results show a signifi cant improvement in the behaviour of rats with Parkinsonism caused by 6-OHDA when treated with BBR and PIP. The results indicate that PIP’s co-administration improves BBR’s therapeutic activity in treating PD markedly. The incorporation of 2% PIP shows the best results, as there is not much diff erence between the 2 and 3% doses, though the activity increases signifi cantly when compared with that of 1% PIP. Conclusion: According to reports, BBR has a strong anti-eff ect against Parkinson’s, but due to its low bioavailability, it is challenging to use it clinically. The presence study suggests that adding a bio enhancer like PIP may improve the bioavailability of BBR and thus improve its effi cacy. The results show that co-administration of piprine greatly enhances the eff ect of BBR in treating Parkinson’s.
New Stability Indicating RP-HPLC Method for Estimation of the Drug Molnupiravir
Authors: Deshpande Mahesh , Shaikh Farhat , Sable Vijay , Patil Khushabu , Holam Machchhindra R , Tare Harshal
Published: April 2023

Background: Molnupiravir was granted approval by the UKS medicines and health product regulatory agency on 04 November 2021 and on 23 December 2021, granted emergency use of authorization by FDA. Objective: Provide a technique for measuring Molnupiravir in active pharmaceutical ingredients and formulations. Method: The wavelength maximum was found to be 236 nm. ICH guidelines were followed. The forced degradation study in the form of acidic, alkali, thermal, photolytic, hydrolytic, and oxidative stress conditions was carried out for Molnupiravir. Results: The method was linear, as measured by a coeffi cient of correlation (R2) of 0.9991 in the 10 to 50 μg/mL range. The %RSD for precision, accuracy, limit of detection (LoD), limit of quantitation (LoQ), ruggedness, and robustness was within acceptable limits per ICH Q2 (R1). Conclusion: HPLC equipped with a UV detector is used to create and verify the proposed method. An acetonitrile mobile phase component of 20% was used, demonstrating the more cost-eff ective technique. The extensive data of mobile phase optimization gives a complete idea of fi nal chromatographic conditions, which can be further implemented for future analysis. Molnupiravir shows less than 4% degradation under diff erent stress conditions. The forced degradation data helps show stability, indicating the behavior of Molnupiravir.