bluuebunny/crossref_metadata_2025 huggingface dataset:
PPARδ Agonism Ameliorates Renal Fibrosis in an Alport Syndrome Mouse Model
Authors: Omachi Kohei , O'Carroll Colin , Miner Jeffrey H.
Published: November 2022

Key Points

A peroxisome proliferator-activated receptor δ agonist, REN001, ameliorates kidney dysfunction in a mouse model of Alport syndrome.

REN001 suppresses glomerular injury and renal fibrosis.

REN001 decreases the levels of inflammation- and fibrosis-related proteins.

Background

Alport syndrome is a genetic kidney disease caused by mutation in any of the COL4A3, COL4A4, or COL4A5 genes encoding the type IV collagen α3, α4, and α5 chains. Defects of type IV collagen α3α4α5 cause glomerular basement membrane abnormalities and lead to defects in glomerular filtration and ESKD. Treatment with angiotensin-converting enzyme inhibitors (ACEis) dramatically slows disease progression but does not stop progression to renal failure. Therefore, novel therapeutic options with different modes of action from ACEis are needed. Peroxisome proliferator-activated receptor (PPAR) δ agonists have shown renoprotective effects in several acute kidney injury mouse models. In this study, we investigated the effects of a potent and selective PPARδ agonist, REN001 (formerly HPP593), in a mouse model of Alport syndrome.

Methods

We administered REN001 from the early stages to the late stages of disease by once daily intraperitoneal injections.

Results

REN001 treatment halved proteinuria at the late stages of disease in Col4a3

−/−
mice. BUN levels were also decreased, and histological and molecular analyses showed that REN001 ameliorated renal inflammation and fibrosis.

Conclusions

These results indicate that REN001 slows kidney disease progression in Alport mice. REN001 has a different mechanism of action from ACEis, so we, therefore, hypothesize that combining the two treatments may show additive effects to attenuate renal injury and slow progression to renal failure.
PENGARUH FINANCIAL DISTRESS, GROWTH OPPORTUNITY, KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, DEBT COVENANT, DAN INTENSITAS MODAL TERHADAP KONSERVATISME AKUNTANSI
Authors: JAYA APRIALDANO ARJUNA , Maria Maria
Published: November 2022

The purpose of this study is to empirically examine the effect of Financial Distress, Growth Opportunity, Institutional Ownership, Managerial Ownership, Debt Covenant, and Capital Intensity on Accounting Conservatism in IDX Manufacturing Companies 2018-2020. This study uses the purposive sampling technique for sampling. The study was conducted with a total of 30 samples of manufacturing companies from a total population of 90 companies. The results of this study are Institutional Ownership, Managerial Ownership, Debt Covenant do not affect the application of accounting conservatism. Growth opportunities and capital intensity positively influence the application of accounting conservatism. Financial Distress has a negative effect on accounting conservatism.
PENGARUH INFORMASI AKUNTANSI DAN NONAKUNTANSI TERHADAP NILAI PERUSAHAAN DI BURSA EFEK INDONESIA
Authors: RIcky Ricky , Sanjaya Riki
Published: November 2022

The purpose of this research is to examine the effect of profitability, institutional ownership, managerial ownership, dividend policy, firm size, capital structure, liquidity ratio, and activity ratio on firm value in nonfinancial companies listed in Indonesia Stock Exchange. This research used 54 listed nonfinancial companies listed in Indonesia Stock Exchange and the data were selected using purposive sampling method, during the research period 2016 until 2018. Data were analyzed using multiple regression method. The research results show that profitability, institutional ownership, managerial ownership, firm size, capital structure, and activity ratio had significant effect towards firm value, whereas dividend policy and liquidity ratio had no effect towards firm value.
PENGARUH KOMITE AUDIT, RASIO KEUANGAN, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP PENGHINDARAN PAJAK
Authors: Anggraeni Fanny , Michelle Patricia
Published: November 2022

The objective of this study is to obtain empirical evidence regarding the effect of independent variables on tax avoidance. The independent variables used are audit committee, leverage, return on assets, company size, sales growth and corporate social responsibility. The statistical testing techniques used are multiple regression and hypothesis testing. This study uses secondary data. The secondary data of research was obtained by sampling. The sampling method used is purposive sampling. There are 175 data manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2020 that meet the criteria. The results of the study indicate that several independent variables have an effect on the dependent variable and several independent variable have no effect on the dependent variable. The sales growth variables have a negative effect on tax avoidance. While the variables of audit committee, leverage, return on assets, company size and corporate social responsibility have no effect on tax avoidance.
UKURAN PERUSAHAAN DAN FAKTOR-FAKTOR YANG MEMENGARUHI AUDIT REPORT LAG
Authors: FERNALDY IVAN , CHRISNANTI FRESTIN
Published: November 2022

The purpose of this research is to determine the factors that affect audit report lag in manufacturing companies that were listed consistently on the Indonesian Stock Exchange from 2018-2020. The data used in this research were from the financial statement of the manufacturing companies that were listed consistently from 2018-2020. The sampel of this research are 78 manufacturing companies. This research used multiple linear regression models to analyze data. This research results had proven that the profitability, leverage and tenure audit have an influence on audit report lag. While the others independent variables do not have a influence on audit report lag.
PENGARUH PROFITABILITAS, LIKUIDITAS, LEVERAGE, DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA
Authors: FELICIA FELICIA , NATALYLOVA KARTINA
Published: November 2022

The purpose of this study is to analyze the factors that influence management actions in non-financial companies listed on the Indonesia Stock Exchange. The factors that become independent variables in this research are leverage, profitability, liquidity, firm size, firm age, institutional ownership, and audit quality on earnings management. This study uses data from 477 companies that have met the sampling criteria from 2017 to 2020 using the purposive sampling method. The results of this study indicate that the profitability variable has a significant effect on earnings management, meaning that the current high level of profitability makes the opportunity for future profitability declines to be greater, so that the company's performance looks less stable. The audit quality variable also has a significant effect on earnings management because good audit quality will make it difficult for companies to carry out earnings management. While the other independent variables, leverage, liquidity, firm size, firm age, and institutional ownership have no significant effect on earnings management.
FAKTOR–FAKTOR YANG MEMENGARUHI MANAJEMEN LABA PERUSAHAAN MANUFAKTUR DI INDONESIA
Authors: YENNY YENNY , MUNGNIYATI MUNGNIYATI
Published: November 2022

The objective of this research is to obtain empirical evidence about the effect of leverage, firm size, institutional ownership, managerial ownership, profitability, firm growth and cash on earnings management in manufacturing companies listed on the Indonesia Stock Exchange (IDX). This research uses 71 manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 until 2020, with 213 secondary data selected by purposive sampling method and tested using the multiple regression method. The results showed that cash affects earnings management and leverage, firm size, institutional ownership, managerial ownership, profitability and firm growth do not affect earnings management.
PENGARUH KARAKTERISTIK PERUSAHAAN DAN FAKTOR LAINNYA TERHADAP MANAJEMEN LABA
Authors: OCTAVIA FANNY , ZUBAIDI UMAR ISSA
Published: November 2022

The purpose of this study is to examine the factors that influence earnings management in non-financial companies. These factors are financial performance, firm’s size, leverage, board of directors, auditor’s size, share issuance activity, and firm’s age. The population of this study was selected by using the purposive sampling method, with a total of 480 obersevations data from 160 non-financial companies listed in Indonesia Stock Exchange from 2018-2020. Those 480 observations data were anaylzed using multiple regression analysis. The results of this study show that financial performance have a positive influence on earnings management, while auditor’s size have a negative influence on earnings management. Other independent variables such as firm’s size, leverage, board of directors, share issuance activity, and firm’s age do not have influence on earnings management.
Investigation of the properties of epoxy polymers modified with thermoplastics
Authors: Polunin S. V. , Gorbunova I. Yu. , Kerber M. L. , Lukashov N. I. , Mzhachikh I. E. , Kryuchkov I. A.
Published: November 2022

The properties of epoxy polymers modified with polysulfones and polyethersulfones have been studied by dynamic mechanical analysis and dilatometry. Modified systems have a reduced modulus of elasticity, which is probably due to a decrease in the final degree of cure in presence of the thermoplastics. The resulting epoxy resin-thermoplastic systems have a relatively high glass transition temperature and a higher level of residual stresses compared to neat cured ED-20.
Multifunctional analysis of the parameters of a woven reinforcing structure based on the functional properties of a periodic unit cell of a composite material
Authors: Ershov S. V. , Kuznetsov V. B. , Nikiforova E. N. , Suvorov I. A. , Kozlova N. B. , Kalinin E. N.
Published: November 2022

Investigations of the parameters of the reinforcing structure in the form of a woven fabric of a polymer composite material were carried out by numerical technologies in order to determine the geometric and elastic-viscous parameters of the elementary periodic cell of the filler, which is regularly repeated in its architecture. The results obtained were used in the development of a computer system for designing and calculating the functional parameters of the unit cell of a reinforcing woven structure of a polymer composite. The created numerical images of the surface of the textile reinforcing structure made it possible to make adjustments to the results of model solutions that increase the accuracy of the software solution of the problem of multifunctional study of the filler parameters in order to highlight the functional properties of the unit periodic cell of the woven structure of the polymer composite.
Pengukuran Beban Kerja Mental pada Divisi QA/QC dan PPIC Menggunakan Metode NASA-TLX di PT Ciptaunggul Karya Abadi
Authors: Annisa Devinta Nurul , Darajatun Rizki Achmad
Published: November 2022

PT Ciptaunggul Karya Abadi (CKA) merupakan perusahaan yang bergerak di bidang manufaktur. PT Ciptaunggul Karya Abadi terdiri dari beberapa divisi, salah satunya yaitu Divisi QA/QC dan PPIC. Setiap perusahaan industri tentunya memproduksi suatu barang yang nantinya akan diperjualbelikan. Salah satu hal yang sangat berperan untuk memperoleh hasil produksi yang baik adalah faktor beban kerja pada karyawan. Oleh karena itu, pengukuran beban kerja mental pada karyawan dibutuhkan agar proses produksi di perusahaan dapat terlaksana dengan baik dan karyawan dapat bekerja secara optimal. Tujuan dari penelitian ini adalah untuk mengukur serta menganalisis beban kerja mental pada karyawan di divisi QA/QC dan PPIC menggunakan metode NASA-TLX. Beberapa tahap dalam mengukur beban kerja mental menggunakan metode yaitu pembobotan, pemberian rating, menghitung rata-rata WWL, hingga mengelompokkan penilaian beban kerja. Hasil pengolahan data menunjukkan bahwa nilai rata-rata WWL tertinggi sebesar 83,33 dengan kategori sangat tinggi. Untuk memperbaiki beban kerja mental tersebut, perusahaan disarankan untuk menambah pekerja pada Divisi QA/QC dan PPIC sesuai kebutuhan.
ERROS JUDICIAIS PENAIS: DANOS CAUSADOS E CONDENAÇÕES DE INOCENTES
Authors: LETÍCIA NASCIMENTO DE OLIVEIRA BRUNA , VIVIANNE MIRANDA CURY LETICIA
Published: November 2022

The present article has as its theme: Criminal Judicial Errors: Damages Caused and Convictions of Innocent Persons. Analyze, understand and describe possible solutions of conflict between the Judicial System and the victim, to reduce the chances of mistakes in the criminal field. The damage caused as a result of miscarriages of justice and how the lives of the incriminated are left after wrongful convictions. The victims of these cases are the same as in the prison system in the country, poor people, black people, people with less access to justice, being the public most affected by these mistakes. The State must hold the wrongfully convicted responsible for the damages caused to them, as a way of repairing the suffering experienced by the citizen.
LAJU PERTUMBUHAN LARVA IKAN SEURUKAN (Osteochilus vittatus) DENGAN PEMBERIAN KUNING TELUR UNGGAS
Authors: Mahendra Mahendra , Supriadi Supriadi
Published: November 2022

Penelitian ini bertujuan untuk mengetahui pengaruh pemberian kuning telur unggas  dan jenis yang terbaiknya terhadap laju pertumbuhan larva seurukan. Penelitian ini menggunakan metode eksperimen dengan Rancangan Acak Lengkap (RAL) yang terdiri atas  4  perlakuan dan 3 ulangan. Perlakuan yang diberikan adalah P0: telur ayam ras; P1: telur puyuh; P2: telur itik; P3: telur ayam kampung/lokal. Parameter yang diamati meliputi laju pertumbuhan spesifik (SGR), laju pertumbuhan relatif (RGR), serta kualitas air sebagai data penunjang. Hasil penelitian menunjukan bahwa pemberian telur unggas yang terbaik adalah pada perlakuan P2 dengan nilai SGR 15 %/hari dan RGR 26 %/hari.
TEKNOLOGI RESIRKULASI SISTEM PADA LAHAN TERBATAS UNTUK MENIKATKAN PRODUKSI IKAN GURAMI (Osphronemus gouramy Lac)
Authors: Dennoh Muhammad , Sumantriyadi Sumantriyadi , Sofian Sofian
Published: November 2022

Penelitian ini bertujuan untuk mengetahui pertumbuhan dan kelangsungan hidup ikan Gurame dengan padat tebar yang berbeda dalam sistem Resirkulasi. Perlakuan menggunakan Rancangan Acak Lengkap (RAL) yang terdiri dari 3 perlakuan yaitu padat tebar 10 ekor , 15 ekor dan 20 ekor serta 3 kali ulangan. Hasil penelitian menunjukkan, bahwa peningkatan padat penebaran pada sistem resirkulasi dari 10 ekorhingga 20 ekor memberikan pengaruh berbeda nyata terhadap pertumbuhan panjang dan bobot harian, pertumbuhan panjang dan bobot mutlak Ikan Gurami. Namun penambahan padat tebar tidak berpengaruh terhadap tingkat kelangsungan hidup Ikan Gurami hasil penelitian menunjukkan, bahwa peningkatan padat penebaran dari 10 hingga 20 ekor memberikan pengaruh yang berbeda nyata terhadapa pertumbuhan panjang dan berat mutlak 3,93(cm), 3,34(cm), 3,09(cm) dan 8,44(g), 7,54(g), 6,78(g), efisiensi pakan 59,89(%), 53,41(%), 38,42(%) namun tidak berpengaruh nyata terhadap tingkat kelangsungan hidup 86,67(%), 82,22(%), 78,33(%).
PEMBERIAN PAKAN YANG BERBEDA UNTUK MEMACU PERTUMBUHAN IKAN BILEH (Rasbora sp) SEBAGAI UPAYA DOMESTIKASI IKAN LOKAL ACEH
Authors: Zulfadhli Zulfadhli , Zuraidah Syarifah
Published: November 2022

Penelitian ini bertujuan untuk mengetahui laju pertumbuhan ikan bileh yang diberikan jenis pakan berbeda dan menentukan jenis pakan yang terbaik untuk pertumbuhan ikan bileh (Rasbora sp). Penelitian ini bersifat eksperimen menggunakan Rancangan Acak Lengkap (RAL) satu faktor perlakuan. Perlakuan yang diberikan yaitu pakan berbeda, terdiri atas 4 perlakuan(P) dengan 3 kali ulangan (U), yaitu: P1= pakan buatan (pelet), P2=artemia, P3=lumut, dan P4= lemna minor. Tahapan penelitian yaitu: persiapan wadah, koleksi ikan bileh, pakan percobaan, pemeliharaan, pengamatan dan pengambilan data. Data yang diambil meliputi laju pertumbuhan spesifik (LPS), laju pertumbuhan Panjang harian (LPPH) dan tingkat kelangsungan hidup ikan (SR). Data diolah dan dianalisi dengan uji statistik F (Anova). Hasil penelitian menunjukkan bahwa pemberian pakan berbeda memberikan pengaruh nyata terhadap LPS, LPPH dan SR (P<0,05). Perlakuan terbaik terdapat pada P1 (pemberian pakan buatan) dengan nilai LPS 0,93%/hari, LPPH 0,76%/hari dan SR 72,1%.
INVENTARISASI EKTOPARASIT PADA KEPITING BAKAU (Scylla serrata) YANG DIBUDIDAYAKAN DI DESA GAMPONG BLANG KOTA BANDA ACEH
Authors: Muliyana Agusriati , Rahmayanti Fitria , Lubis Friyuanita
Published: November 2022

Ectoparasite infection has been known as one of the obstacles in crab cultivated. One of best solution to resolves this problem is use an inventory of ectoparasites in cultivated commodities. This study aims to identify the type, intensity level and prevalence of ectoparasite infection in mangrove crabs cultured in Gampong Blang Village, Banda Aceh City. The study was conducted from February to March 2022. A total of 20 samples of mud crab were collected from cultivators in Gampong Blang Village. Furthermore, ectoparasites were observed on the external organs of the samples under microscope. The results showed that two types of ectoparasites were found in the samples, namely Octolasmis sp. and Tricodina sp. The highest prevalence and intensity of ectoparasites was Octolasmis sp. with a prevalence value of 75% and an intensity of 3.67 ind/head. Water quality parameters measured during sample collection were temperature 32.6oC, pH 7.3, salinity 25.6 ppt and dissolved oxygen (DO) 5.2 mg/L.
LAJU PERTUMBUHAN DAPHNIA MAGNA DENGAN PEMBERIAN PUPUK ORGANIK BERBEDA
Authors: Laili Nur , Zulfadhli Zulfadhli , Fadhillah Radhi , Mahendra Mahendra
Published: November 2022

This study aims to determine the growth rate of Daphnia magna with different organic fertilizers. This research is an experimental study using CRD (completely randomized design) with 3 treatments (p) and 3 replications (u). The organic fertilizer treatments applied to daphnia culture media were: P0 = Control, P1 = Cow dung, P2 = Swallow Manure, and P3 = Chicken Manure. Parameters measured included specific growth rate, and population density of daphnia. Data were analyzed statistically (Anova). The results showed that the application of organic cow dung, swallow and chicken manure had a significant effect on the specific growth rate and population density of daphnia (P<0.05). The best treatment was on P2 (swallow droppings) with a specific growth rate of 19.9%/day and a population density of 1635 ind/L
Were the African indigenous resources rendered impotent by the pandemic?
Authors: Gathogo Julius
Published: November 2022

Corona Virus Disease 2019 (COVID-19), an infectious disease caused by the SARS-CoV-2 virus, became a reality in Kenya on 13 March 2020 when the first confirmed case was publicly announced. The disease spread across the country and had posted over 300, 000 confirmed cases and over 5, 000 deaths by March 2022. With some risk factors, for COVID-19, remaining: close contacts, coughing, sneezing on by an infected person, poor air flow, and crowded places with infected people, among others, the pandemic remained a major scare, as Kenya geared towards August 2022 general elections which were hotly contested, especially at the presidential levels. There were fears that the 2022 electoral contests would reverse the gains that had been made in the previous two years (2020, 2021), as the government had put up containment measures, that previously banned crowded political rallies. Church gatherings, and other social activities were effectively controlled. Nevertheless, the coming of COVID-19 in March 2020 brought about far-reaching effects that will continue to inform the Kenyan nation for an unforeseeable future. Were the indigenous resources rendered irrelevant by COVID-19? Did the failure to exorcise the demons of COVID- 19 make the religious institutions irrelevant? (Mk. 5:4-20, Lk. 4:33-36). This article seeks to explore how these impacts on the Kenyan society played out, and how communal-inclusive approaches were utilized to usher in an African face in the onslaught against the pandemic. Were there indigenous resources that could inform these discourses?
Desmovilización popular en Martín Rivas (1862): ascenso social, censura y omisión en el proyecto popular burgués de Alberto Blest Gana
Authors: Bernales Albites Enrique
Published: November 2022

En este artículo se analiza el proyecto nacional burgués que desarrolla el intelectual y político chileno Alberto Blest Gana en su clásica novela Martín Rivas (1862). El personaje principal de la novela, Martín Rivas, al involucrarse con organizaciones liberales como la Sociedad de la Igualdad, costumbres nacionales como las Fiestas Patrias o el Picholeo, distintos grupos sociales como la clase popular y la clase dominante imagina la inmovilidad del pueblo en estas nuevas naciones independientes y su incapacidad para construir su propio destino y adquirir una identidad propia. Asimismo, la propuesta nacional de Blest Gana imagina el papel redentor del burgués para civilizar y conmocionar a las barbarizadas clases populares. Finalmente, los grupos populares, acallados y deformados, solo pueden aspirar a un futuro, en una sociedad liberal bajo la tutela de los grupos dominantes, sin la posibilidad de autoorganizarse.
Hozar los cielos. Diez poemas de Arseny Tarkovsky
Authors: Barrós Manuel
Published: November 2022

En esta oportunidad, Manuel Barrós presenta y traduce una selección de poemas del poeta, escritor y traductor Arseny Tarkovsky. Estos dan a conocer una muestra de su escritura a través de sus principales temas, pues Arseny es poco conocido en español. El traductor hace su versión desde el inglés y amplía el panorama que de la obra de Arseny se tiene en el Perú y en Latinoamérica.
Narracje założycielskie obwodu kaliningradzkiego
Authors: Wójcik-Żołądek Monika
Published: November 2022

Celem artykułu jest przedstawienie wybranych narracji założycielskich obwodu kaliningradzkiego: mitu Wielkiej Wojny Ojczyźnianej, narracji o "wygnaniu pruskiego ducha" oraz o słowańskich korzeniach terytorium. Wszystkie one powstały w polu władzy tuż po wojnie i miały legitymizować obecność post-migracyjnej społeczności na byłym niemieckim terytorium oraz ułatwiać rozpoznanie i wyjaśnianie nie do końca poznanej, dopiero tworzącej się rzeczywistości. Jak zostaje pokazane, współcześnie funkcję mitu założycielskiego w obwodzie kaliningradzkim pełni narracja o zwycięstwie nad faszyzmem. Regionalny dyskurs o wojnie w dużej mierze pokrywa się z narracją ogólnorosyjską, gdy jednak przyjrzeć się im bliżej, dostrzec można lokalną specyfikę.
Webinar Analisis Efisiensi Perusahaan Dengan DEA
Authors: Mulyadi JMV
Published: November 2022

Abstrak

       Tujuan pelatihan ini adalah menjelaskan metode Data Envelopment Analyisis (DEA) sebagai alat analisis efisiensi perusahaan. Penjelasan mencakup pengertian, manfaat, mekanisme, formulasi model DEA dan penggunaan Software Banxia Frotier Analist dan MaxDEA. Pelatihan dilakukan dengan Webinar Nasional  yang dilaksanakan atas kerjasama Sekolah Pascasarjana Universitas Pancasila dengan Muhammadiyah Ranting Mampang Kota Depok. Hasilnya menunjukkan bahwa metode DEA sangat bermanfaat dan jika dimungkinkan waktunya ditambah dan diperdalam dengan contoh-contoh. Implikasi akademisnya peserta membuat tutorial youtube bagaimana mengoperasikan software Banxia Frontier Analist dan dapat membantu mahasiswa dalam menyusun tesis. 

Kata Kunci: data envelopment analysis, efisiensi, banxia frontier analist,        maxdea.

 

Abstract

       The purpose of this training is to explain the Data Envelopment Analysis (DEA) method as a company efficiency analysis tool. The explanation includes the meaning, benefits, mechanisms, formulation of the DEA model and the use of the Banxia Frotier Analist and MaxDEA Software. The training was carried out with a National Webinar which was held in collaboration with the Postgraduate School of Pancasila University and the Muhammadiyah Branch of Mampang Depok City. The results show that the DEA method is very useful and if possible the time is added and deepened with examples. The academic implication is that the participants make a youtube tutorial on how to operate the Banxia Frontier Analist software and can help students in preparing a thesis.

Keywords: data envelopment analysis, efficiency, banxia frontier analist, maxdea.
Aplikasi EFA (Excel For Accounting) untuk Laporan Keuangan Pesantren
Authors: Ahmar Nurmala
Published: November 2022

Abstrak

       Pedoman Akuntansi Pesantren diterbitkan oleh Ikatan Akuntan Indonesia  pada Mei 2018.  Berdasarkan data Kementerian Keagamaan Republik Indonesia (Kemenag RI) terdapat total sebanyak belasan juta santri dan mendekati angka tiga puluh ribu pondok pesantren di berbagai wilayah se-Indonesia. Salah satu program untuk mendorong adalah peningkatan tata kelola yang baik di lingkungan pesantren melalui tersedianya laporan keuangan yang memenuhi standar akuntansi yang diterima secara luas dan diterima berbagai pihak. Artikel ini menyumbangkan karya pengabdian dalam bentuk pelatihan akuntansi pesantren dengan aplikasi EFA untuk memidakan penyusunan laporan keuangan pesantren.

Kata Kunci: aplikasi program, excel for accounting, akuntansi pesantren, laporan aktivitas.            

 

Abstract

       Pedoman Akuntansi Pesantren Published by the Ikatan Akuntan Indonesia in May 2018. Based on data from kementerian Agama republik Indonesia, there are a total of tens of millions of students and a count of thirty thousand Islamic boarding schools in various regions throughout Indonesia. One of the programs to encourage is the improvement of good governance in the pesantren environment through financial reportsthat meet accounting standards that are widely accepted and accepted by various parties. This article contributed dedication work in the form of Islamic boarding school accounting training with the EFA application for preparing Islamic boarding school financial reports.

Keywords: software, excel for accounting, pesantren, activity report accounting.
Sosialisasi Covid-19 dan Protokol Kesehatan sebagai Edukasi Masyarakat pada Sosial Media Instagram dan Tiktok
Authors: Handayani Dewi Aprilia , Rosit Muhammad
Published: November 2022

ABSTRAK

Pandemi Covid-19 memiliki banyak dampak untuk segala aspek, seperti ekonomi, sosial budaya, pendidikan dan terkhusus pada kesehatan. Indonesia termasuk kedalam negara dengan jumlah kasus yang meningkat dengan pesat. Penanganan terhadap krisis tersebut harus dilakukan secara ketat oleh pemerintah serta dukungan dari kesadaran masyarakat. Kedisiplinan dalam menerapkan protokol kesehatan wajib dilakukan oleh semua pihak demi menekan serta memutus mata rantai penyebaran Covid-19. Maka dari itu, penulis bekerjasama dengan semua pihak terlibat untuk mengadakan program KKN individu dengan memberikan sosialisasi kepada masyarakat terkait Covid-19 dan protokol kesehatan. Program tersebut bertujuan untuk meningkatkan kesadaran masyarakat dalam menghadapi situasi pandemi Covid-19 dan pentingnya menerapkan protokol kesehatan dimulai dari diri sendiri. Selain itu kegiatan KKN Mandiri Universitas Pancasila 2021 bertujuan untuk ikut serta membantu pemerintah dalam menekan laju penularan Covid-19. Untuk mencapai program tersebut, penulis menggunakan tiga metode yaitu, menggunakan metode observasi, dokumentasi dan demonstrasi. Dengan adanya sosialisasi yang dilakukan oleh penulis ini, diharapkan membuat masyarakat terbiasa untuk hidup berdampingan dengan Covid-19, lebih memahami bagaimana bahaya Covid-19 serta lebih meningkatkan kesadaran diri untuk menerapkan protokol kesehatan dimana pun mereka berada.

ABSTRACT

The Covid-19 pandemic has had a wide range of effects on the economy, society, education, and, most importantly, health. Indonesia is a country where the number of instances is steadily increasing. The government must handle the situation in a severe manner, with public awareness as a supporting factor. To inhibit and break the chain of Covid-19 dissemination, all parties must exercise discipline in applying health protocols. As a result, the author works with all parties involved to organize individual KKN programs by educating the community about Covid-19 and health protocols. The program's goal is to raise public awareness about the Covid-19 pandemic and the significance of starting with oneself while implementing health practices. In addition, the Pancasila University Mandiri Community Service Program for 2021 aims to assist the government in reducing the rate of Covid-19 transmission. The author employs three ways to achieve the program's goals: observation, documentation, and demonstration. With this author's socialization, it is hoped that individuals would become accustomed to living alongside Covid-19, gain a better understanding of Covid-19's hazards, and develop self-awareness to implement health procedures wherever they are.
PERHITUNGAN, PENYETORAN, PELAPORAN DAN PENCATATAN PPH PASAL 23 PADA PERUSAHAAN MANUFAKTUR
Authors: Siregar Yopie Sahatua , Susanto Yulius Kurnia
Published: November 2022

ABSTRAK

Artikel ini memiliki tujuan untuk menganalisis kesesuaian perhitungan, penyetoran, pelaporan dan pencatatan PPh pasal 23 dengan Undang-Undang Nomor 36 Tahun 2008 dan standar akuntansi keuangan pada perusahaan manufaktur. Penelitian ini menggunakan metode deskriptif. Artikel ini menunjukkan bahwa perhitungan, penyetoran, dan pelaporan PPh pasal 23 sesuai dengan Undang-Undang Nomor 36 Tahun 2008. Pencatatan PPh 23 telah sesuai dengan standar akuntansi keuangan.

ABSTRACT

This article aims to analyze the suitability of the calculation, deposit, reporting and recording of Income Tax Article 23 with Law Number 36 Year 2008 and financial accounting standards in manufacturing companies. This research uses a descriptive method. This article shows that the calculation, deposit, and reporting of PPh article 23 is in accordance with Law Number 36 of 2008. The recording of PPh 23 is in accordance with financial accounting standards.
MECHANICAL ANISOTROPY OF LOAMY SOIL UNDER DIFFERENT TYPES OF LOADING
Authors:   Bryansk State Agrarian University, Ozherelev Victor
Published: November 2022

The results of the study of the mechanical properties of the soil, relevant from the point of view of the effective use of slatted rollers, are given in the article. It has been established that the most important technological property of the soil is its anisotropy. As a result, the limiting stresses sufficient for the destruction of the soil differ by 6-10 times with different methods of impact on it. The minimum is the tensile strength and the ultimate bending strength of the soil derived from it. It is the most important way of influencing the arable layer, since it provides the minimum energy intensity of soil crumbling. In particular, the slatted roller destroys soil clods by the combined action of bending and compression. In this regard, a study was made of loamy soil of different moisture content for its resistance to bending and crumbling. It has been established that the strength of the soil increases with a decrease in its moisture content. At the same time, the minimum limiting stress is typical for a moisture content of 20-23%. With a further increase in moisture, the strength of the soil again slightly increases. In general, the dependence of soil strength on moisture both in bending and in compression is described by a quadratic equation. To determine the magnitude of the bending stress, a new version of the calculation of the moment of resistance to bending of a rectangular section of the sample is proposed, taking into account the anisotropy of the soil. Instead of the middle layer, the surface (upper) layer was used as a “neutral” layer. This is due to the fact that with the existing difference in the tensile and compression strength of the soil, the upper layer practically does not deform until the destruction of the lower layer. As a result, it is advisable in the calculation to take the cross section as a composite one, shifted from its geometric axis by half the height.
INSTALLATION FOR BONITIZATION AND ARTIFICIAL INSEMINATION OF SHEEP
Authors:   West Kazakhstan Agrarian and Technical University named after Zhangir Khan, Braliev Maidan , Davletyarov Altynbek ,   West Kazakhstan Agrarian and Technical University named after Zhangir Khan, Zavrazhnov Anatoly ,   All-Russian Research Institute for the Use of Machinery and Petroleum Products in Agriculture,   Michurinsk State Agrarian University,   Tambov State Technical University, Vedishchev Sergey ,   Tambov State Technical University, Traisov Baluash ,   West Kazakhstan Agrarian and Technical University named after Zhangir Khan, Esengaliev Kairla ,   West Kazakhstan Agrarian and Technical University named after Zhangir Khan
Published: November 2022

The existing and currently used technical devices for carrying out operations of bonitation and artificial insemination of sheep are metal-intensive and bulky structures. An installation for bonitization, veterinary care and artificial insemination of small cattle with a neck retainer was designed at the Zhangir Khan West Kazakhstan Agrarian and Technical University. The article describes an installation consisting of a frame, a lifting mechanism with a rotary axis. The countertop frame is raised to the required height by means of a screw mechanism and a rotation lever. The versatility of the installation when performing veterinary care operations is ensured by the possibility of lifting and rotating the table top frame on the rack around the axis of the bracket using a rotary mechanism. To ensure the immobility of the animal, a neck retainer is attached to the installation. To substantiate the design parameters of the installation, anatomical measurements of animals of the same age group were carried out and average values were determined. Taking into account the average results of measurements of animal parameters, experimental installations were manufactured and tested on the basis of the veterinary clinic of the West Kazakhstan Agrarian and Technical University named after Zhangir Khan. The test plan included the determination of the functional capabilities of the installation and chronometric measurements of the bonitation operations: determination of the type of animal; color; density; length and quality of wool; equalization of the fleece; the size and shape of the kurdyuk; live weight with animals recorded on the experimental installation and the average obtained average values are given. The technology of artificial insemination operation by the proposed installation is described. Production tests of the proposed installations have shown wide versatility, ease of operation, good functional qualities, according to veterinary specialists, allow additional sampling of animal blood for analysis, vaccination and immunization of animals.
RESULTS OF THE STUDY OF PNEUMATIC EJECTOR GUNS FOR USE IN THE PROTECTION OF AGRICULTURAL MACHINES
Authors:   All-Russian Research Institute for Use of Machinery and Petroleum Products in Agriculture, Petrashev Alexander , Klepikov Viktor ,   All-Russian Research Institute for Use of Machinery and Petroleum Products in Agriculture
Published: November 2022

Ejector pneumatic pistols such as the GAV-167 and Voylet PS-5 used for the application of anticorrosive materials with large fillers. Pneumatic pistols have a receiving chamber for material input, an ejector with an air nozzle, a mixing chamber and a spray nozzle. When compressed air supplied through the ejector, a vacuum created in the receiving chamber. The research found that the vacuum pressure in the receiving chamber increased with an increase in the spray pressure, the size of the spray nozzle and a decrease in the length of the receiving chamber. The process of spraying technical liquids with a conditional viscosity from 11 to 80 seconds according to the VZ-4 viscometer has studied. The low quality of liquid spraying of the GAV-167 pneumatic pistol was noted. The liquid consumption when sprayed with a Voylet PS-5 pneumatic pistol depended on the length of the receiving chamber. With an increase in the length of the chamber from the minimum to the maximum, the consumption increased by 2 times. It proposed to set the maximum length of the receiving chamber for spraying low-viscosity material. To spray viscous material, it is necessary to set the minimum length of the chamber. Observations showed that the degree of dispersion of the material was higher at the minimum length of the receiving chamber. The Voylet PS-5 pneumatic pistol has upgraded to force the supply of material through a hose from a pressure tank. A flexible nozzle and extension have developed for applying anticorrosive material to hard-to-reach surfaces of machines.
Pengaruh Pelayanan Jasa Clearence In dan Clearence Out Terhadap Waktu Tambat Kapal Bulk Carrier Di PT Buana Indah Gemaca Cabang Cigading Banten
Authors: Wibowo Titis Ari , Dormawaty Roma , Yohanes Darient
Published: November 2022

Buana Indah Gemaca Cabang Cigading, Banten merupakan perusahan pelayaran yang bergerak dalam bidang pelayanan jasa keagenan kapal asing dimana perusahaan tersebut berperan sebagai Port Agent atau Local Agent

PT. Buana Indah Gemaca Cabang Cigading, Banten memiliki potensi yang sangat besar untuk berkembang pesat dalam pelayanan jasa keagenan kapal. Peningkatan pelayanan jasa keagenan kapal oleh PT. Buana Indah Gemaca Cabang Cigading, Banten diharapkan dapat meningkatkan jumlah kapal motor yang diageninya. Selama ini dalam pelaksanaan pelayanan jasa keagenan oleh PT. Buana Indah Gemaca Cabang Cigading, Banten masih terdapat kendala yang menyebabkan pelayanan jasa yang diberikan belum optimal. Seperti masih lambatnya proses penyelesaian dokumen-dokumen persyaratan untuk clearence, sehingga mengakibatkan kurang optimalnya pelayanan jasa clearence in dan clearence out yang dilakukan oleh PT. Buana Indah Gemaca Cabang Cigading, Banten.
Kinerja Faktor Daya Dan Opererasi Generator Kapal-Kapal Niaga
Authors: Abdi Seno , Adi Oktavianto
Published: November 2022

Faktor daya disebut sebagai cos φ didefinisikan sebagai perbandingan daya aktif (kW) dan daya semu (kVA). Menurut Irving (1991) operasi generator adalah kondisi generator beroperasi dimana tegangan yang dihasilkan lebih besar daripada tegangan bus bar yang terhubung dan daya yang dikirim ke bus bar. Pelayaran niaga (shipping) diseluruh dunia adalah kegiatan yang terkait dengan kegiatan komersial.Metode kuantitatif dengan program aplikasi untuk menganalisa korelasi dan pengaruh antara variabel bebas dan variabel terikat dari data beban daya listrik.Hasil Penelitian telah dilakukan penulis adalah X1 (kondisi operasional kapal) berpengaruh “positif” terhadap Y1 (Arus), ada sebesar 0.3%. X1 (kondisi operasional kapal) berpengaruh “positif” terhadap Y2 (Load), ada sebesar 0.2%. X1 (kondisi operasional kapal) berpengaruh “positif” terhadap Y3 (Power Faktor), ada sebesar 0.6%. X2 (mode generator) berpengaruh “negative” terhadap Y1 (Arus), ada sebesar 0.5%. X2 (mode generator) berpengaruh “negative” terhadap Y2 (Load), ada sebesar 0.4%. X2 (mode generator) berpengaruh “positif” terhadap Y3 (Power Faktor), ada sebesar 0%. Y1 (Arus) berpengaruh “positif” terhadap Y3 (Power Faktor), ada sebesar 0.4%. Y2 (Load) berpengaruh “positif” terhadap Y3 (Power Faktor), ada sebesar 6.5%. X1, X2, Y1, Y2 berpengaruh “positif” terhadap Y3 (Power Faktor), ada sebesar 7%.
Investigation of Mechanical Properties of Layered Composites Formed from Glass, Carbon and Aramid Fibers and Aluminum Plates
Authors: BİLİZ İbrahim , ÇELİK Yahya Hışman
Published: November 2022

Technological developments and differences in application areas increase the importance of laminated composites. Laminated composites with complex properties exhibit features such as high strength, high corrosion and thermal resistance, low specific gravity, resistance to environmental conditions. These properties generally reflect components that make up laminated composite. In this study, effects of reinforcements on mechanical properties of laminated composites were investigated. In production of laminated composites, aluminum 5754 is used for metal layers, and aramid, glass and carbon fibers are used for fiber reinforcements. Epoxy was also preferred as resin. First of all, the resin was applied on the cleaned aluminum plate and the aramid fiber was added on it. By continuing the processes in this way, Arall laminated composite consisting of five layers was obtained. Similar processes were applied to carbon fiber and glass fiber materials, and Carall and Glare laminated composites were produced, respectively. In addition, by subjecting the fiber layers to a combination among themselves, Ar-Carall, Ar-Glare and Car-Glare laminated composites were produced. The produced laminated composites were subjected to tensile and bending tests and their strengths were compared. As a result of the experiments, the highest tensile and bending strength was obtained from the Carall laminated composite. The strength of the Ar-Carall and the Car-Glare laminated hybrid composites containing carbon fiber were better than the Arall and the Glare laminated composites.
The Outcome of Surgical and Radiotherapy in Central Neurocytoma: A Case Report
Authors: Ardhini Rahmi , Tsaniadi Prihastomo Krisna , Firli Bramantyo Dion , Tugasworo Dodik , Retnaningsih Retnaningsih , Andhitara Yovita Andhitara , Kurnianto Aditya Kurnianto , Budiman Jethro
Published: November 2022

BACKGROUND: Central neurocytoma (CN) is an infrequent and non-malignant neuro-epithelial tumor. CN is mostly found in lateral ventricle and may generate obstructive hydrocephalus. Surgical-radiation can increase patient survival and prognosis. This case report presented a rare case about 30-year-old female with CN.
CASE PRESENTATION: 30-year-old female came to the hospital with severe headache and vomiting. Brain MRI showed a heterogeneous mass in right lateral ventricle causing obstructive hydrocephalus. The patient undergone partial resection. CN confirmed from histopathological analysis. Afterward, patient received 54 Gy conventional radiotherapy. 3 months after radiation, patient remain asymptomatic and no neurological deficit. Brain MRI evaluation showed slightly reduction of tumor mass (from 4,09 x 3,01 x 4,13 cm before radiation to 4,00 x 3,86 x 3,63 cm after radiation).
DISCUSSION: This case report was consistent clinically, radiologically, and histopathologically with intraventricular CN. Headache and vomiting in patient due to the raised intracranial pressure from tumor mass and obstructive hydrocephalus. Headache is a significant and most frequent symptom in intraventricular tumors, may be caused by traction or compression of the pain-sensitive structures such as meningen and intracranial vasculature. Optimal management of CN still remains controversial due to their rarity. However, surgical management with gross total resection is the gold standard of treatment modality, associated with good prognosis and longer progression-free survival.
CONCLUSION: Based on clinical characteristic, radiographic finding and histopathological features; this case was consistent with CN of the lateral ventricle. Surgical as the treatment option followed by radiation has led to good clinical outcome in this patient.
KEYWORDS: central neurocytoma, hydrocephalus, neuro-epethelial tumor, radiotherapy
Correlation Between Body Mass Index, Gender, and Age With Cholelithiasis
Authors: Al Atsariyah Fatimah , Parish Budiono Bernardus , Mahati Endang , Lestari Partiningrum Dwi
Published: November 2022

BACKGROUND : Gallstones are formed due to deposit or hypersaturation of one or more of the bile components, namely cholesterol, bilirubin, bile salts, calcium, protein, fatty acids, and phospholipids. BMI, gender, and age are the factors that can trigger the formation of gallstones. In Indonesia, cholelithiasis cases have received less attention because they are often asymptomatic, making it difficult to detect and often misdiagnosed, resulting in a lack of official publication about the incidence of gallstones in Indonesia.
AIM : To determine the correlation between BMI, Gender, and Age with cholelitiasis in Dr. Kariadi Hospital.
METHOD : This was an observational study using cross-sectional design. Data were taken from medical records of patients in Digestive Surgery Department Dr. Kariadi Hospital from January 2018 until March 2020. A total of 100 patients were selected as subjects (50 patients with cholethiasis and 50 patienst without cholelithiasis). Pearson Chi-Square correlation was used for statistical analysis.
RESULTS : Pearson Chi-Square test of BMI (p = 0.001) and Age (p = 0.041) was statistically significant for cholelithiasis risk (p < 0.05). While Gender (p = 0.224) was not statistically significant for cholelithiasis risk.
CONCLUSION : There wa a significant correlation between BMI and Age with Cholelithiasis and there was no significant correlation between Gender with Cholelithiasis.
KEYWORDS : Body Mass Index (BMI), Gender, Age, Cholelithiasis.
Enhancing Health Monitoring using Efficient Hyperparameter Optimization
Authors: Rahul Singhal
Published: November 2022

Nowadays, healthcare problems among elders have been increasing at an unprecedented rate, and every year, more than a quarter of the elderly people face weakening injuries such as unexpected falls, etc. resulting in broken bones and serious injuries in some cases. Sometimes, these injuries may go unnoticed, and the resulting health consequences can have a considerable negative impact on their quality of life. Constant surveillance by trained professionals is impossible owing to the expense and effort. The detection of physical activities by different sensors and recognition processes is a key topic of research in wireless systems, smartphones and mobile computing. Sensors document and keep track of the patient's movements, to report immediately when any irregularity is found, thus saving a variety of resources. Multiple types of sensors and devices are needed for activity identification of a person's various behaviours that record or sense human actions. This work intends to gather relevant insights from data gathered from sensors and use it to categorize various human actions with machine learning using appropriate feature selection and hyperparameter tuning, and then compare the implemented models based on their performance. Understanding human behaviour is very useful in the healthcare industry, particularly in the areas of rehabilitation, elder care assistance, and cognitive impairment.
HALLMARKS OF CANCER, THE NEWER PROPORTIONS
Authors: lakshmi Dr. T. Maha , Muthukumar Dr. R. Sathish , Sreeja Dr. C. , Bhuvaneswari Dr. .M.V.
Published: November 2022

The hallmarks of cancer are concept of prying system for extensive development for cancer. Cancer metabolism has now become more complicated thus it needs budding clarification for better refinement. Also non-mutational transition and complex system of micro biota both synergistically enables the addition of various hallmarks in cancer development. In addition to this, senescent cells simultaneously act in tumor microenvironment which is important for maintaining functionally ability.