bluuebunny/crossref_metadata_2025 huggingface dataset:
TRANSFORMATION OF SOCIAL BEHAVIOR OF THE RUSSIAN POPULATION IN THE CONTEXT OF THE COVID-19 PANDEMIC: ANALYSIS OF REGIONAL EXPERIENCE
Authors: Kadnichanskaya Marina I. , Galkina Elena P.
Published: February 2023

This article examines the changes in the Russian system of social relations in various fields of activity caused by a number of COVID-19 restrictions and the patterns of social behavior in the context of these transformations. The research aims to identify and describe typical behavioral models developed by the population in the conditions of a pandemic in Russia. The authors show that in such conditions, a stable system of social ties between individuals, their communities, organizations, and entire states underwent transformation, which has contributed to stimulating the process of digitalization of various spheres of life of Russian society. The results have revealed that in the conditions of the pandemic, the number of manifestations of deviant behavior of citizens has increased, as well as the level of their anxiety. The consequences of the disease force Russians to change their behavior scenarios, both in their personal life and in their professional activities. While adapting to the new conditions, the population develops new adaptive behaviors — from rejecting the coronavirus pandemic to following the doctors’ recommendations to the smallest detail. This article presents the results of a sociological study “The attitude of residents of the city of Ulyanovsk to vaccination against COVID-19”, conducted in December 2021, carried out with the financial support of the Ulyanovsk Public Foundation “Regional Analytics. Professional Research. Ratings” (RAPRR), a part of which was the study of models of social behavior of the city’s population during a pandemic. Based on the representative data of the authors’ sociological research and using the method of focus groups, the patterns of behavior of the population are highlighted and the reasons for refusing vaccination against COVID-19 are evident.
Analysis of theoretical methods for interpretation the non-Newtonian fluids viscosity experimental data
Authors: Semikhina Lyudmila P. , Korovin Daniil D. , Semikhin Dmitry V.
Published: February 2023

Using a rotary viscometer Brookfield DV-II+Pro, the viscosity of an almost one-component (1-2% impurity) sample of synthanol ALM-7 was studied. In the presented work, this reagent is use as a sample of a highly viscous non-Newtonian fluid and a concentrated micellar disperse system, the particles of the dispersed phase in which are micelles from molecules of this surfactant with dimensions less than 10 nm. Using the example of such a fluid, it is shown that the decrease in viscosity observed in it, typical for dispersed systems, as the shear rate increases, is accompanied by an increase in the activation energy of the viscous flow, which is inconsistent with the Arrhenius and Frenkel equation. The reason is that these equations do not take into account the changes in entropy ∆S during the viscous flow of the non-Newtonian fluid, the value of which actually determines the sign of the change in the viscosity of the non-Newtonian fluid with increasing velocity or shear stress. The only way to calculate ∆S now based on the use of the Eyring equation. However, for the correct calculation of ∆S by the temperature dependence of the dynamic viscosity of the non-Newtonian fluid and the Eyring equation, an independent correct way of finding the value of the preexponent B in this equation is necessary. The article analyzes the methods described in the literature for calculating the values of B, including those proposed by Henry Eyring himself. As a result, it was revealed that only the experimental method we developed for estimating the values of B corresponds to real processes in the non-Newtonian fluid, since only with such calculations does an increase in temperature and shear deformations lead to values of ∆S > 0, indicating the destructive effect of these factors on the non-Newtonian fluid. It is shown that other methods of calculating B can lead to incorrect values of ∆S < 0 and, as a consequence, erroneous conclusions about the processes occurring inside the non-Newtonian fluid.
Synthetic Methods of 1H-Pyrazolo[1,2-b]Phthalazine Derivatives
Authors: Khidre Rizk E. , Mostafa Mohamed S. , Mukhrish Yousef E. , Salem Mounir A. , Behalo Mohamed S.
Published: February 2023

This review deals with the synthetic methods of pyrazolo[1,2-b]phthalazine derivatives using one-pot multi-component reactions via modern and traditional methods. The synthetic methods are subdivided into groups according to the type of reactants e.g (1) one-pot
three-component reaction of 2,3-dihydrophthalazine-1,4-dione, aldehydes and acetonitriles; (2)
one-pot three-component reaction of 2,3-dihydrophthalazine-1,4-dione, aldehydes and aroyl
acetonitriles; (3) one-pot three-component reaction of 2,3-dihydrophthalazine-1,4-dione, aldehydes and acetylacetone or 4-hydroxy-2H-chromen-2-one or acetylene derivatives; (4) one-pot
four-component condensation reaction of phthalimide, hydrazine hydrate, aldehydes and acetonitriles; (5) one-pot four-component reaction of phthalic acid, hydrazine hydrate, indole-3-
carbaldehyde and acetonitriles; and (6) one-pot three-component condensation reaction of 2,3-
dihydrophthalazine-1,4-dione, aldehyde, and dimedone derivatives. Moreover, the various methods were reported.
Evaluation of Serum miR-216a, miR-216b, miR-217, miR-92b, miR-375
and miR-148a as Potential Biomarkers for Acute Pancreatitis and the Role
of miR-92b in Attenuating Caerulein-induced Injury and Inflammatory
Responses in AR42J Cells
Authors: Luo Benshen , Wang Chen , Wang Zhengyu , Chen Chuanguo , Peng Xiaozhuang , Xu Qingchun
Published: February 2023

Background:

Acute pancreatitis can eventually lead to morbidity and mortality. The
present study aimed to identify the differentially expressed microRNAs (miRNAs) that are related
to acute pancreatitis and explore the in vitro functional role of miR-92b in acute pancreatitis.

Methods:

Bioinformatics analysis was used to identify differentially expressed miRNAs in caerulein-
induced acute pancreatitis samples when compared to normal controls. The role of miR-92b in
acute pancreatitis was examined by in vitro functional assays.

Results:

MiRNA-network analysis revealed 12 miRNAs that function as “core regulatory miRNAs”.
Further validation studies revealed that six miRNAs (miR-216a, miR-216b, miR-217, miR-
92b, miR-375 and miR-148a) were differentially expressed in the serum samples from patients
with acute pancreatitis. These six miRNAs have fair diagnostic potential for severe acute pancreatitis.
Caerulein induced cell injury and inflammatory response and repressed miR-92b expression in
AR42J cells. MiR-92b overexpression attenuated caerulein-induced cell injury and inflammatory
responses in AR42J cells. Luciferase reporter assay showed that mitogen-activated protein kinase 4
(MAP2K4) was a direct target of miR-92b. MiR-92b overexpression repressed MAP2K4 expression,
while caerulein up-regulated MAP2K4 expression in AR42J cells. The rescue experiments
showed that enforced expression of MAP2K4 partially reversed the miR-92b-mediated protective
effects on caerulein-induced AR42J cell injury.

Conclusion:

In conclusion, we identified miR-216a, miR-216b, miR217, miR-92b, miR-375 and
miR-148a as new candidate biomarkers for acute pancreatitis. Further in vitro functional studies
revealed that miR-92b attenuated caerulein-induced cell injury and inflammatory responses in
AJ42R cells partially via targeting MAP2K4.
Glioblastoma as a Novel Drug Repositioning Target: Updated State
Authors: Hosseinalizadeh Hamed , Ebrahimi Ammar , Tavakoli Ahmad , Monavari Seyed Hamidreza
Published: February 2023

Glioblastoma multiforme (GBM) is an aggressive form of adult brain tumor that can arise from a low-grade
astrocytoma. In recent decades, several new conventional therapies have been developed that have significantly improved
the prognosis of patients with GBM. Nevertheless, most patients have a limited long-term response to these
treatments and survive < 1 year. Therefore, innovative anti-cancer drugs that can be rapidly approved for patient use
are urgently needed. One way to achieve accelerated approval is drug repositioning, extending the use of existing drugs
for new therapeutic purposes, as it takes less time to validate their biological activity as well as their safety in preclinical
models. In this review, a comprehensive analysis of the literature search was performed to list drugs with antiviral,
antiparasitic, and antidepressant properties that may be effective in GBM and their putative anti-tumor mechanisms in
GBM cells.
Biological Potential and Pharmacological Activity of Columbianetin in
Chronic Diseases
Authors: Patel Dinesh Kumar , Patel Kanika
Published: February 2023

Background:

Herbal medicine is widely used in different systems of traditional and
complementary medicine. People believe that herbal medicines are safe and more cost-effective
than other synthetic medicines. Herbal medicines are also used as a promising source of new drug
discovery molecules in modern medicines. Coumarins are polyphenols class phytochemical that
naturally occurs in higher plants and are used in medicine for the treatment of human disorders and
associated secondary complications. Columbianetin is a coumarin class phytochemical found in
Angelica archangelica L.

Methods:

The aim of the present work is to review the medicinal importance and pharmacological
activities of columbianetin and to provide a summary of the medicinal importance and pharmacological
activities of columbianetin in medicine. Further scientific progress of columbianetin in the
fields of Ethnopharmacology, Phytochemistry and Pharmacology has been analyzed and discussed
in the present work. However, possible future research on columbianetin has been also discussed
in the present work. Scientific information on columbianetin was collected from PubMed, Elsevier,
Google, Google Scholar, and Europe PMC using herbal medicine, columbianetin and coumarin as
important keywords. Other published books and journal data have also been included in the present
work to know the therapeutic potential of columbianetin in medicine.

Results:

Scientific data analysis of columbianetin signified the biological importance of phytochemicals
belonging to the coumarins. Biological effectiveness of coumarins for their antioxidative,
cytotoxic, and anti-inflammatory potential has been discussed in the research fields. Columbianetin
has analgesic, antioxidative, anti-inflammatory, anti-proliferative, and anti-allergic activities
in medicine. However, its biological effectiveness on neuroprotection, keratinocyte damage and
platelet aggregation has also been discussed in the present work. Further tissue distribution of columbianetin
in different biological tissue has been estimated through different analytical methods
and scientific data are also presented in the present work.

Conclusion:

The present work summarized the biological importance and pharmacological activities
of columbianetin in medicine. Analytical methods developed for the quantitative and qualitative
estimation of columbianetin have also been reviewed.
Dental Implant Surgery for Patients Receiving Non-vitamin K Antagonist Oral Anticoagulants (NOACs); Clinical Considerations and Management: A Mini-review
Authors: Lahham Elias , Abu Ta’a Mahmoud , Hayek Anan , Lahham Cezar
Published: February 2023

Background:

Dental implants are one of the most prevalent operations in dental clinics, as they are the ideal solution to replace teeth. However, many patients who need this treatment are older and suffering from heart diseases, especially atrial fibrillation, which requires anticoagulants. Non-vitamin K antagonist oral anticoagulants (NOACs) are considered modern anticoagulants, and they include four common medications: dabigatran, rivaroxaban, apixaban, and edoxaban.

Materials and Methods:

In this study, we review the literature regarding the proper management of patients receiving NOACs in dental implant clinics based on papers published in the last decade (2010-2022). A comprehensive search on the PubMed, Scopus, and Web of Science databases was conducted to identify articles evaluating the relationship between Non-vitamin K dependent oral anticoagulants and dental implant surgery.

Results:

Despite the limitations of this study, it has been found that dental implants require discontinuation of NOACs for 24 hours or more prior to implant surgery. This depends on the type of anticoagulant and the creatinine clearance (CrCl).

Conclusion:

Implant surgery requires interruption of NOACs ≥24 hours preoperatively. However, there is a need for further clinical studies in order to establish more evidence-based guidelines.
Effect of SARS CoV-2 Infection on Periodontal Tissue: A Systematic Review
Authors: Karyadi Edi , Bouty Aulia Azizah Vidya , Mutalazimah M
Published: February 2023

Background

Coronavirus disease 2019 (COVID-19) is caused by severe acute respiratory syndrome coronavirus 2 (SARS CoV-2) infection in human respiratory cells. The first spread of this disease first occurred in Wuhan, China, in December 2019, and on March 11, 2020, the World Health Organization (WHO) declared the spread of the infection as a global pandemic. People whoWhen the patients are infected experience, mild to moderate clinical symptoms which are characterized bylike an increase in T cell, CD8, and IgM/IgG levels. The occurrence ofWhile severe clinical symptoms reflectshappen, there will be an excessive and uncontrolled increase in the secretion of pro-inflammatory cytokines, which has an impacts on the systemic condition systemic and periodontal tissues of affected patients.

Objective

The aim of this studye research is to describe the impact of SARS CoV-2COVID-19 infection on periodontal tissues.

Methods

In this study, we searched the NCBI, PubMed, Google Scholar, and Research Gate databases. The keywords used wereare “coronavirus disease” or “COVID-19” or “SARS-CoV-2” with “oral manifestations” and “periodontal,” and we screened the articles using the PRISMA flow diagram.

Results

Patients with COVID-19 present with a variety of systemic symptoms, as well as manifestations in the periodontal tissues, especially in the gingival area.

Conclusion

SARS CoV-2 infection can impact periodontal tissues in the form of necrotizing ulcerative gingivitis, aphthous stomatitis, gingival hyper pigmentation, edema and erythema, lichen planus, and aphthous-like ulcers.
Short-term Effect of Training in Increasing Midwives’ Knowledge, Attitudes, and Practices Related to HIV and AIDS Prevention
Authors: Shaluhiyah Zahroh , Suryoputro Antono , Septialti Delita
Published: February 2023

Introduction:

The study aims to analyse the effect of the training intervention program on midwives’ HIV-related knowledge, attitudes, and practices in Central Java. The training focused on HIV epidemiology, transmissions, co-infections, PITC, risk contacts, and prevention of mother-to-child transmission (PMTCT). It was designed to improve midwives’ knowledge, positive attitudes, and HIV/AIDS prevention practices, including reducing fear and stigma concerning people living with HIV/AIDS (PLWHA).

Material and Methods:

This study employed a Quasi-experimental pre-post-test design. The respondents are 50 village midwives equally divided into experimental and control groups. Data were collected using a questionnaire adapted from WHO, and it included questions about participant demographic characteristics, knowledge, attitudes, and practices on HIV and AIDS prevention programs. Furthermore, training consists of lecturing, group discussion, simulation, conversation with PLWHA, and watching a film about HIV including practicum.

Results:

There was a positive effect on midwife knowledge, attitudes, and practices in the early detection of HIV cases for pregnant women and reproductive age groups and HIV/AIDS prevention programs. The improvement in knowledge, attitudes, and practices occurred significantly in the intervention compared to the control. The adjustment intervention effects were beneficial and statistically significant (p-value <0.05), particularly the magnitude of the treatment effect for the knowledge score, which increased of 7.73% of the baseline mean knowledge. There was a significant association between knowledge and practices with a p-value of 0.002.

Conclusion:

Training midwives in HIV prevention was a beneficial program and positively impacted knowledge, attitudes, and practices. This study recommended the need for comprehensive training for village midwives, especially those related to their tasks in HIV prevention.
Anesthetic Effects of Sevoflurane on the Mouse Somatosensory Cortex: A Flavoprotein Fluorescence Imaging Study
Authors: Senoo Miki , Sugita Takeo , Iwamoto Tuwa , Fukushi Isato , Maeda Hitoshi , Arisaka Hirofumi , Kuwana Shun-ichi
Published: February 2023

Objective:

Sevoflurane, a volatile inhaled anesthetic, is used clinically for general anesthesia in humans. However, the mechanism of action of sevoflurane is not fully understood. We used transcranial flavoprotein fluorescence imaging to visualize somatic sensory cortex responses to noxious stimuli in mice without and with sevoflurane inhalation anesthesia at different concentrations to investigate sevoflurane effects in mice.

Methods:

A bipolar stimulating electrode was inserted into the left buccal region of the mouse, and changes in flavoprotein fluorescence intensity in the right somatic sensory cortex were recorded before and after electrical stimulation. Measurements were taken while the mouse was awake, at four levels of sevoflurane concentration (0.5%, 1.0%, 1.5%, and 2.0%; 5 min each), and at 10, 20, and 30 min after the end of sevoflurane inhalation.

Results:

During the awake period, flavoprotein fluorescence intensities in the right sensory cortex decreased after the onset of electrical stimulation, but after 0.9 s, the fluorescence intensity began to increase, reaching a peak value at 2.1 s. This biphasic response significantly decreased at 0.5% sevoflurane and completely disappeared at sevoflurane concentrations above 1.5%, and restored 10 min after cessation of the sevoflurane inhalation. Furthermore, low concentrations of sevoflurane had little effect on the reduction of receptive fields or the conduction of excitation.

Conclusion:

We conclude that low concentrations of sevoflurane have little effect on the reduction of receptive fields or the conduction of excitation, and that sevoflurane concentrations above 1.5% completely abolish the sensory cortex response elicited by noxious stimulation.
Basiacuong tradition on social science learning in elementary school
Authors: Guslinda Guslinda , Kurniaman Otang , Mahdum Mahdum , Copriady Jimmi , Firdaus L. N.
Published: February 2023

Basiacuong tradition has a lot of meaning and is needed by researchers to inherit and study it for students. It is based on the essentialism philosophy including the main function of preservation and transmission of human tradition’s basic element. This study is carried out using qualitative, interpretive, literature review methods on the Basiacuong tradition based on essentialism philosophy. The study result indicates that there are systematical phases in applying the Basiacuong tradition in essentialism that shows the values transmitted to the students. Every phase in the Basiacuong tradition contains the rules of terminology transmission in terms of Pitatah Pititih, which contains moral values. The cultural values in the Basicuong tradition will be a concept to direct young generations or the students either in being behaved or acted in society, which can determine which one the good or bad one is in the social environment where the students are. The values in this tradition, Basiacuong, can be internalized and applied the moral values in Social Science learning for students. The presence of cultural integration or local wisdom in Social Science learning at school will produce the students’ moral values.
Antinociceptive activity of Karpasa Beeja
Authors: Abhiram L.
Published: February 2023

Background: Karpasa Beeja (cotton seeds) is a drug which is been used since Samhita period, it has Vatahara and Vedanasthapana properties. Acharya Charaka includes Karpasa in Brimhaniya Gana while Acharya Susruta includes it in Vatasamsamana Varga. Cotton seeds are a rich source of cattle feed. It is also widely used in preparation of Ayurvedic medicines. The present study is highly relevant in searching experimentally for its Anti-nociceptive activity in cotton seeds and its pharmacognostical, phytochemical, HPLC+TLC profile. Aim and objective: An experimental evaluation of Karpasa beeja for its Antinociception activity. Results: Acetic acid induced writhing test, mice was treated with paracetamol (72.5mg/Kg) and test Karpasa Beeja drug Kashaya (12.48ml/kg,) and distilled water as control group in a dose of 1ml. The efficacy of test substances for analgesic activity was evaluated in the swiss albino mice. The analgesic activity of Karpasa Beeja Kashaya was studied in swiss albino mice by administering the test substance orally. The writhing effect was induced by 1% V/V glacial acetic acid solution in mice pre-treated with test substance. The number of abdominal writhing were measure over 20 min after injection of acetic acid. Finally, percentage inhibition was calculated. Conclusion: In this test substance it is found that the percentage inhibition of pain is 38.89 % hence it can be concluded that the test substance is known to possess analgesic activity.
Antibacterial efficacies of brown sea weed Sargassum Wightii on Periodontal Pathogens: An In-Vitro Microbiological Analysis
Authors: Nagraj BK  , Koregol AC  , Puladas Hannahson , Sulakod K  , Patil K  , Gore S
Published: February 2023

Objective: Sargassum wightii is brown algae available across the south east coast of India which can produce many secondary metabolites and are opulent sources of potential plant derived by-products with antiviral, antihelminthic, antifungal and antibacterial activities. The objective of the current study was to assess minimal inhibitory concentration MIC and minimum bactericidal concentration MBC of whole leaf extract of Sargassum wightii on P.Gingivalis (Pg), F.Nucleatum (Fn), T.Forsythia (Tf) and A. Actinomycetemcomitans (Aa). Methods: The method executed out by serial dilutions of the test drug with thioglycollate broth nine times. Cultures of chosen pathogens were added to obtain culture suspension up to 10-9. Their turbidity has monitored to assess MIC after incubating in oxygen independent container. The First 3 or 5 dilutions tubes which were MIC sensitive were removed and incubated one complete day. To determine whether there was bacterio-static or bactericidal effect of the extract on selected organisms, colony numbers were assessed the day after. Results: Outcome for MIC was in the span of 0.2μg/ml to 0.4μg/ml and for MBC from 0.2μg/ml to 3.12μg/ml. Conclusion: Positive pharmacological effect does exists against tested microorganisms of whole leaf extract of Sargassum Wighitti & demands more extensive research for treating multi-factorial periodontal disease.
FEN BİLİMLERİ DERS KİTAPLARINDA YER ALAN BİLİM İNSANLARI İLE İLGİLİ BİLGİLERİN ÖĞRETMEN GÖZÜNDEN DEĞERLENDİRİLMESİ
Authors: Yıldız Bıçak Candan , Bilir Volkan
Published: February 2023

Bu araştırmanın amacı fen bilimleri 5, 6, 7 ve 8. sınıf ders kitaplarında yer alan bilim insanları ile ilgili bilgilerin öğretmen gözünden değerlendirilmesini analiz etmektir. Bu araştırmada bütüncül çoklu durum çalışma deseni kullanılmıştır. Araştırmanın birinci aşamasında 2019-2020 eğitim-öğretim yılında Millî Eğitim Bakanlığı tarafından onaylanan ve eğitim bilişim ağında (EBA) yayınlanan ortaokul fen bilimleri ders kitaplarında yer alan bilim insanlarının cinsiyet, kökene göre dağılım ve yaşam öyküleri incelenmiştir. Araştırmanın ikinci aşamasında ise fen bilimleri öğretmenlerinin fen bilimleri ders kitaplarında yer alan bilim insanlarının cinsiyet, kökenleri ve yaşam öyküleri ile ilgili görüşlerini ortaya koymak için yarı yapılandırılmış görüşmeler yapılmıştır. Araştırmanın örneklemini, devlet okullarında çalışan 20 fen bilimleri öğretmeni oluşturmaktadır. Araştırmanın sonunda fen bilimleri ders kitaplarında tüm sınıf düzeylerinde yüksek oranda erkek ve batı kökenli bilim insanlarına yer verildiği, yaşam öykülerine yer verilme oranlarının düşük olduğu sonucuna ulaşılmıştır. Ayrıca bilim insanlarının cinsiyet, köken ve yaşam öykülerine yönelik fen bilimleri ders kitaplarının analizi ile öğretmen görüşlerinin uyumlu olduğu sonucuna ulaşılmıştır. Araştırma sonuçları ve fen bilimleri öğretmenlerinin görüşleri de dikkate alınarak fen bilimleri ders kitaplarında bilim insanlarına yer verilme şekilleriyle ilgili çeşitli önerilerde bulunulmuştur.
DETERMINAN KUALITAS PELAPORAN KEBERLANJUTANPERUSAHAAN GRUP BISNIS DI INDONESIA
Authors: Dara Ayu Dia
Published: February 2023

Penelitian ini bertujuan untuk menganalisis kualitas pelaporan keberlanjutan dan menguji faktor-faktor yang memengaruhinya. Kualitas pelaporan keberlanjutan diidentifikasi menggunakan teknik analisis konten dengan berpedoman pada GRI Standards. GRI Standards merupakan pedoman terbaru yang diluncurkan oleh Global Reporting Initiative yang mulai berlaku efektif tahun 2018 di Indonesia. Sedangkan faktor-faktor yang memengaruhi kualitas pelaporan keberlanjutan diuji menggunakan metode kuantitatif analisis regresi berganda dengan alat bantu statistik IBM Statistical Package for the Social Science 23.0 version. Penelitian ini menggunakan 88 sampel yang diperoleh melalui purposive sampling dari perusahaan grup bisnis yang terdaftar di Bursa Efek Indonesia yang melakukan pengungkapan pelaporan keberlanjutan periode 2018-2019. Hasil penelitian menunjukkan bahwa kualitas pelaporan keberlanjutan di Indonesia masih tergolong rendah yaitu sebesar 23%. Hal ini menyiratkan bahwa pengungkapan pelaporan keberlanjutan yang masih bersifat voluntary membuat perusahaan kurang termotivasi untuk melakukan pengungkapan secara mendalam. Faktor tata kelola perusahaan dan karakteristik perusahaan seperti ukuran dewan komisaris dan proporsi dewan komisaris tidak memiliki pengaruh yang signifikan sedangkan foreign orientation dan umur perusahaan memiliki pengaruh signifikan negatif terhadap kualitas pelaporan keberlanjutan.
ANALISIS PENGARUH KINERJA KEBERLANJUTAN TERHADAP KINERJA KEUANGAN SELAMA MASA PANDEMI COVID-19
Authors: Pertiwi Meilani Intan
Published: February 2023

Penelitian ini menguji pengaruh kinerja keberlanjutan dan perbedaan jenis industri terkinerja keuangan perusahaan selama masa pandemi Covid-19. Untuk menjawab hipotpenelitian, kami menggunakan teori institusional sebagai rerangka pikir yang menjelaskapengungkapan laporan sukarela terhadap kinerja keuangan perusahaan. Kami melapengujian terhadap 1.424 sampel perusahaan pada tahun 2017 hingga 2020. Sampel diperdengan menggunakan metode purposive sampling dan match-pair design sample. penelitian akan diuji dengan menggunakan metode regresi linier berganda dan moderating. Hasil menunjukkan bahwa Covid-19 memberikan dampak negatif signiterhadap kinerja keuangan perusahaan. Kami juga menemukan bahwa kinerja keberlayang diukur menggunakan kinerja lingkungan, sosial, dan tata kelola (LST) dan pejenis industri tidak mengimunisasi kinerja keuangan perusahaan selama masa pandemi19 di Indonesia. Penelitian ini berkontribusi dalam pengembangan literatur terkait pekeberadaan kinerja keberlanjutan di Indonesia. Hingga saat ini kinerja keberlanjutan merupakan suatu kinerja yang memengaruhi para pemangku kepentingan dalam pengakeputusan. Keterbatasan jumlah perusahaan yang mengungkapkan kinerja keberlamenjadi salah satu kendala yang mampu menjawab fenomena tersebut. Hasil penelidiharapkan mampu menjadi bahan pertimbangan para regulator dalam memberikan kepada emiten yang terdaftar di Bursa Efek Indonesia (BEI) terkait kinerja keberladengan mempertimbangkan dampaknya terhadap lingkungan, sosial, dan tata kelola.
EKSPLORASI PENGEMBANGAN E-LEARNING AKUNTANSI TERINTEGRASI DARI PERSPEKTIF MANAJEMEN PENGETAHUAN DAN ANALISIS KARAKTERISTIK INOVASI: STUDI KASUS PADA E-LEARNING SIDEK-Edu
Authors: Putrie Nadya Windy
Published: February 2023

Tujuan – Penelitian ini bertujuan mengeksplorasi episode manajemen pengetahuan, mengidentifikasi tantangan dan hambatan untuk menghasilkan e-learning akuntansi terintegrasi SIDEK-Edu (Sistem Informasi Debit Kredit untuk Edukasi), serta mengukur persepsi inovasi SIDEK-Edu sebagai media pembelajaran akuntansi. Metode - Desain penelitian yang digunakan adalah exploratory mixed-method untuk mendeskripsikan episode manajemen pengetahuan melalui prosedur kualitatif secara tematik. Prosedur kuantitatif melalui analisis deskriptif dilakukan untuk mengukur persepsi inovasi SIDEK-Edu dengan responden terdiri atas 26 dosen, 13 mahasiswa, dan 65 guru akuntansi. Penelitian ini termasuk studi longitudinal yang medeskripsikan perjalanan aktivitas manajemen pengetahuan untuk mengembangkan e-learning akuntansi. Temuan – Hasil eksplorasi menunjukkan bahwa terdapat transfer pengetahuan dimulai padaepisode asimilasi pengetahuan sampai dengan emisi pengetahuan. Faktor lingkungan,manajemen, dan sumber daya terbukti berpengaruh serta dapat menimbulkan hambatanakivitas manajemen pengetahuan dan tantangan diseminasi. Hasil pengukuran tingkat inovatifmenunjukkan bahwa SIDEK-Edu sangat inovatif. Orisinalitas – Penelitian yang mengeksplorasi proses pengembangan media pembelajaranakuntansi dari perspektif manajemen pengetahuan masih terbatas. Sebagian besar studipengembangan media pembelajaran akuntansi juga masih terbatas pada transformasi materimedia cetak menjadi digital dan penggunaan aplikasi pengolah angka, aplikasi akuntansi, sertae-learning secara terpisah. Penelitian pengembangan media pembelajaran akuntansi yangmengintegrasikan pembelajaran teori dan praktik akuntansi dalam satu aplikasi masih terbatas.
PENGUJIAN KARAKTERISTIK ORGANISASI DAN KARAKTERISTIK INDIVIDU YANG DAPAT MEMENGARUHI KESUKSESESAN SISTEM INFORMASI AKUNTANSI BADAN LAYANAN UMUM DAERAH
Authors: Aginowo Andreas
Published: February 2023

Penelitian ini bertujuan untuk menguji karakteristik organisasi dan karakteristik individu yang dapat memengaruhi kesuksesan Sistem Informasi Akuntansi Badan Layanan Umum Daerah (SIA BLUD) dengan menggunakan model kesuksesan sistem informasi DeLone dan McLean. Variabel dalam penelitian ini terdiri dari variabel independen dan variabel dependen. Variabel independen dalam penelitian ini yaitu dukungan manajemen puncak (top management support), norma subjektif (subjective norm), keyakinan-sendiri komputer (computer self-efficacy), pengalaman komputer (computer experience), kualitas informasi (information quality), kualitas sistem (system quality), kualitas pelayanan (service quality), pemakaian (use) dan kepuasan pemakai (user satisfaction). Variabel dependen dalam penelitian ini terdiri dari pemakaian (use), kepuasan pemakai (user satisfaction) dan manfaat-manfaat bersih (net benefits).Responden dalam penelitian ini merupakan pengguna aplikasi SIA BLUD di BLUD Unit Pelaksana Teknis Dinas Kesehatan Kabupaten Sleman. Sampel yang digunakan dalam penelitian ini berjumlah 33 sampel. Metoda analisis data dalam penelitian ini menggunakan teknik analisis SEM (structural equation model) dengan menggunakan pendekatan PLS (partial least square). Berdasarkan hasil penelitian dapat diketahui bahwa norma subjektif (subjective norm) dan keyakinan-sendiri komputer (computer self-efficacy) dapat memengaruhi pemakaian (use) SIA BLUD. Kualitas informasi (information quality), kualitas sistem (system quality), dan kualitas pelayanan (service quality) juga memengaruhi kepuasan pengguna (user satisfaction). Selain itu hasil penelitian juga menunjukkan bahwa kepuasan pengguna (user satisfaction) dapat memengaruhi manfaat-manfaat bersih (net benefits) SIA BLUD
Analisis Kapabilitas Aparat Pengawasan Intern Pemerintah Kabupaten Magelang
Authors: Safitri Nita
Published: February 2023

SPIP or Government Internal Control System is an integral processes on every action and activity which done continuously by managers and personnels to give adequate assurance of organization goals achievements. SPIP achievements depends on APIP or Government Internal Supervision Agency’s effectivity. One of many methods to create an effective APIP is by constructing general pattern of capability development which adopted from Internal Audit Capability Model (IACM). IACM consist of internal audit’s fundamental aspects which describes steps to achieve evolutionary five levels on six core internal audit elements.On 2015 Internal Supervision Coordinasion Conference The President of Indonesia entrusted that 85% of APIP will have achieve level 3 in 2019. BPKP representative in Special Region of Yogyakarta 2016 third terms results on monitoring capability of it’s 12 local governments partner for shows that APIP Kabupaten Magelang capability comes last. APIP Kabupaten Magelang overall capability only meet level 1 because 5 elements are stil on level 1. This research was constructed to analyze causal factors of APIP Kabupaten Magelang capability outpaced.This research was conducted by qualitative paradigm, case-study approach and benchmarking method with APIP Kabupaten Bantul and APIP Kabupaten Gunung Kidul. There were two kind of analysis steps: capability reports benchmarking to find APIP Kabupaten Magelang weaknesses, continued with interview trancsriotions analysis to find the causal factors. This research found six causal factors for outpaced APIP Kabupaten Magelang Capability spesifically: audit quantity, administration, IACM comprehension, risk-based planning, non-audit budget, and motivation.
ANALISIS PENYUSUNAN INDIKATOR KINERJA PADA PEMERINTAH KABUPATEN PURBALINGGA
Authors: Pratiwi Alifah Anggun
Published: February 2023

Manajemen berbasis kinerja memfokuskan pada pengukuran kinerja organisasi yang berorientasi pada hasil (outcome) bukan hanya sekedar pengukuran input dan output saja (Julnes 2006). Hal tersebut disebabkan karena publik atau masyarakat menginginkan hasil akhir, manfaat, dan dampak positif yang dirasakan atau diperoleh (Mahmudi 2015). Manajemen berbasis kinerja memerlukan alat sebagai dasar untuk melakukan penilaian kinerja yaitu pengukuran kinerja. Dalam melakukan pengukuran kinerja indikator kinerja memiliki peranan penting untuk mengukur keberhasilan maupun kegagalan pelaksanaan program instansi pemerintah. Indikator kinerja yang digunakan harus diarahkan untuk berorientasi pada hasil agar dapat memenuhi tuntutan manajemen berbasis kinerja. Oleh karena itu dalam menyusun indikator kinerja harus diarahkan untuk berorientasi pada hasil. Penelitian ini bertujuan untuk menganalisis penyusunan indikator kinerja pada Pemerintah Kabupaten Purbalingga dengan menganalisis kesesuaian informasi indikator kinerja dari dokumen perencanaan sampai dengan pelaporan kinerja termasuk mengidentifikasi adanya tekanan isomorfisma koersif dalam penyusunan indikator kinerja. Mengidentifikasi kendala-kendala yang dihadapi Pemkab Purbalingga dalam menyusun indikator kinerja. Serta upaya-upaya yang seharusnya dilakukan untuk mengatasi kendala dalam menyusun indikator kinerja agar berorientasi pada hasil. Penelitian ini dilakukan dengan pendekatan kualitatif metode studi kasus. Metode pengumpulan data dilakukan dengan dokumentasi dan wawancara.Hasil penelitian menunjukkan bahwa terdapat ketidaksesuaian informasi indikator kinerja dari dokumen perencanaan sampai dengan dokumen pelaporan kinerja. Indikator kinerja yang dihasilkan oleh Pemerintah Kabupaten Purbalingga belum berorientasi pada hasil dibuktikan dengan 73% indikator kinerja berorientasi pada usaha (service delivery outcome) sedangkan 23% indikator kinerja berorientasi pada hasil (community outcome). Adanya tekanan isomorfisma koersif dalam menyusun indikator kinerja. Kendala-kendala dalam penyusunan indikator kinerja antara lain sumber daya manusia, perubahan aturan, dan komitmen organisasi. Upaya yang seharusnya dilakukan dalam menyusun indikator kinerja agar berorientasi pada2hasil antara lain pelatihan dan sosialisasi tentang penyusunan indikator kinerja bagi seluruh OPD, koordinasi yang solid antara bappelitbangda dan bagian organisasi setda dalam menindaklanjuti temuan Kemenpan RB, serta pemberian reward dan punishment untuk meningkatkan komitmen organisasi OPD.
ANALISIS TRANSPARANSI PENGELOLAAN KEUANGAN DAERAH PADA PEMERINTAH DAERAH (PROVINSI DAN KABUPATEN/KOTA) SE-PAPUA BERBASIS LAMAN
Authors: Farida Farida
Published: February 2023

Sebagai salah satu asas pengelolaan keuangan daerah dan pilar dalam mewujudkan good governance, transparansi merupakan amanat peraturan perundang-undangan yang harus dilaksanakan oleh pemerintah daerah. Instruksi Menteri Dalam Negeri No. 188.52/1797/SJ/2012 tentang Peningkatan Transparansi Pengelolaan Anggaran Daerah (TPAD) mengamanatkan kepala pemerintah daerah untuk menyiapkan menu content TPAD dalam laman resmi pemerintah daerah. Penelitian ini bertujuan untuk menganalisis transparansi pengelolaan keuangan daerah pemerintah provinsi dan kabupaten/kota di Papua berbasis laman dengan melakukan penilaian dan pemeringkatan. Transparansi pengelolaan keuangan daerah dinilai dari empat kriteria pengukuran yaitu ketersediaan, aksesibilitas, ketepatan waktu pengungkapan dan frekuensi pengungkapan data/informasi keuangan daerah yang diunggah pada masing-masing laman resmi pemerintah daerah. Pengukuran tingkat transparansi dilakukan pada tahap perencanaan, pelaksanaan, serta pelaporan dan pertanggungjawaban APBD untuk tahun anggaran 2015 dan 2016.Hasil penelitian menunjukkan bahwa 30 (68%) pemerintah daerah memiliki laman dan dapat diakses, 10 (23%) pemerintah daerah memiliki laman namun tidak dapat diakses, dan masih terdapat 4 pemerintah daerah (9%) yang masih belum mempunyai laman resmi. Indeks tertinggi untuk tahun 2015 diraih oleh Kabupaten Puncak Jaya dengan indeks transparansi 5,46 dan tahun 2016 diraih oleh Provinsi Papua dengan indeks transparansi 7,41. Rata-rata indeks transparansi di Papua tahun 2015 adalah 1,25 dan tahun 2016 adalah 2,25. Secara keseluruhan untuk tahun anggaran 2015 dan 2016 tingkat transparansi pemerintah provinsi dan kabupaten/kota di wilayah Papua masih tidak cukup (insufficient) dengan kategori sedikit (scant or none) karena skornya dibawah 20 berdasarkan Open Budget Index (OBI).Secara umum pemerintah daerah di Papua dengan indeks transparansi pengelolaan keuangan daerah tertinggi memiliki karakteristik: jumlah penduduk yang lebih besar, umur administratif yang lebih tua, rasio PAD yang lebih tinggi, rasio DAU dan DAK yang lebih tinggi, dan press visibility yang lebih tinggi jika dibandingkan dengan pemerintah daerah di Papua dengan indeks transparansi pengelolaan keuangan daerah yang terendah.
ANALISIS PENERAPAN PROBITY AUDIT PENGADAAN BARANG DAN JASA (Studi pada Inspektorat Kabupaten Sleman)
Authors: Diawati Muslikha
Published: February 2023

Peran Aparat Pengawasan Intern Pemerintah (APIP) yang efektif diperlukan dalam pengawasan pengadaan barang dan jasa (PBJ) untuk mampu mendeteksi penyimpangan PBJ yang terjadi, salah satu cara dengan menerapkan probity audit PBJ. Pada tahun 2014, Inspektorat Kabupaten Sleman telah menerapkan probity audit untuk mengatasi ketidakoptimalan dalam pengawasan PBJ di lingkup Pemerintah Kabupaten Sleman. Namun masih terdapat kendala dalam penerapan probity audit. Penelitian ini bertujuan untuk mengetahui proses penerapan probity audit yang dilakukan oleh Inspektorat Kabupaten Sleman dan mengetahui faktor-faktor yang mempengaruhi dalam penerapan probity audit.Penelitian ini menggunakan pendekatan kualitatif, pengumpulan data dalam penelitian ini menggunakan wawancara mendalam dengan jenis wawancara semiterstruktur dan dokumen yang berkaitan dengan penelitian ini. Partisipan dalam penelitian ini terdiri dari enam orang yaitu Inspektur Inspektorat Kabupaten Sleman, Inspektur Pembantu Bidang Pemerintahan, Inspektur Pembantu Bidang Perekonomian, dua orang Ketua Tim probity audit dan anggota probity audit.Penerapan probity audit yang dilakukan oleh Inspektorat Kabupaten Sleman terhadap 8 (delapan) SKPD pada tahun 2014 sudah cukup baik tetapi belum dilaksanakan dengan optimal. Hal ini disebabkan karena secara garis besar kerangka pelaksanaan probity audit sesuai dengan Peraturan Kepala BPKP yang terdiri dari persiapan, pelaksanaan dan pelaporan. Namun, pada tahap pelaksanaan probity audit, pemeriksaan dilakukan ketika perencanaan PBJ telah selesai dan proses PBJ sedang berlangsung. Tim probity auditor hanya melakukan pemeriksaan terbatas hingga pada saat pemeriksaan dilakukan. Mengenai paket pekerjaan yang di probity audit, paket pekerjaan tersebut belum dapat mencakup area yang signifikan. Selain itu, faktor yang mempengaruhi dalam penerapan probity audit yaitu keterbatasan jumlah SDM, kurangnya kompentensi auditor, keterbatasan waktu pelaksanaan, dokumen yang diperiksa tidak lengkap, dan petunjuk teknis yang belum up to date.
EVALUASI IMPLEMENTASI SISTEM PENGUKURAN KINERJA PADA PEMERINTAH PROVINSI KALIMANTAN UTARA
Authors: Putri Ferica Christinawati
Published: February 2023

Penyelenggaraan pemerintah yang akuntabel akan mendapat dukungan dari publik. Di pihakpenyelenggara, akuntabilitas mencerminkan komitmen pemerintah dalam melayani publik.Sistem pengukuran kinerja sektor publik bertujuan untuk membantu manajer publik dalammenilai pencapaian suatu strategi untuk melayani masyarakat. Pengukuran kinerja didasarkanatas capaian indikator kinerja pada dokumen perencanaan dan diharapkan berorientasi pada hasil.Penelitian ini menggunakan Performance Blueprint untuk mengevaluasi kesesuaianinformasi dari dokumen perencanaan dan pelaporan kinerja sebagai bagian dari sistempengukuran kinerja dan menilai orientasi indikator kinerja. Analisis dilakukan terhadap dokumendan wawancara. Hasil penelitian menunjukkan bahwa terdapat ketidaksesuaian informasi antaradokumen perencanaan dan pelaporan kinerja serta indikator kinerja berorientasi pada penyediaanlayanan kepada masyarakat. Faktor-faktor yang berperan dalam implementasi sistem pengukurankinerja pada Pemerintah Provinsi Kalimantan Utara secara teknis terdiri dari regulasi, kualitasSDM, dan kelengkapan dokumen. Dalam penelitian ini terbukti faktor motivasi yang terdiri dariisomorfisma mimetik, koersif, dan normatif terjadi dalam sistem pengukuran kinerja PemerintahProvinsi Kalimantan Utara.
ANALISIS PELAKSANAAN KONSOLIDASI LAPORAN KEUANGAN PEMERINTAH PUSAT DAN PEMERINTAH DAERAH DALAM RANGKA PENERAPAN STATISTIK KEUANGAN PEMERINTAH
Authors: Baihaqi Baihaqi
Published: February 2023

Dalam rangka kejelasan peran dan tanggung jawab pemerintah, serta ketersediaan informasi publik, Badan Pemeriksa Keuangan merekomendasikan pemerintah untuk melakukan pengonsolidasian Laporan Keuangan Pemerintah Pusat (LKPP) dengan Laporan Keuangan Pemerintah Daerah (LKPD). Pemerintah, melalui Kementerian Keuangan, telah melakukan exercise Laporan Keuangan Konsolidasian Pemerintah Pusat dan Pemerintah Daerah Tahun Anggaran 2010, 2011, dan 2012. Selain itu pemerintah juga telah berhasil menyusun dan menerbitkan Laporan Keuangan Pemerintah Konsolidasian (LKPK) dan Laporan Statistik Keuangan Pemerintah (LKSP) Tahun Anggaran 2013 dan 2014. Namun demikian, terdapat beberapa permasalahan yang diungkapkan oleh Badan Pemeriksa Keuangan terkait konsolidasi laporan keuangan yang dilakukan pemerintah sebagaimana tertuang dalam Laporan Hasil Reviu Atas Pelaksanaan Transparansi Fiskal Tahun 2014—2016.Penelitian ini dilakukan dengan menganalisis secara mendalam proses konsolidasi LKPP dan LKPD yang dilakukan di tingkat wilayah maupun di tingkat nasional. Penelitian ini bertujuan untuk mengeksplorasi pelaksanaan konsolidasi laporan keuangan pemerintah pusat dan pemerintah daerah, baik di tingkat nasional maupun di tingkat wilayah, serta kendala-kendala yang dihadapi dalam pelaksanaan konsolidasi.Hasil penelitian menunjukkan terdapat beberapa kendala dalam pelaksanaan konsolidasi laporan keuangan pemerintah pusat dan pemerintah daerah di tingkat nasional yaitu terkait dengan ketersediaan data, perbedaan sistem akuntansi, kesulitan dalam mengidentifikasi akun-akun resiprokal, dan kendala sistem informasi. Adapun kendala yang dihadapi di tingkat wilayah antara lain terkait dengan kesulitan pengumpulan data, batas waktu penyusunan laporan keuangan pemerintah konsolidasi, perbedaan sistem akuntansi, dan permasalahan Sumber Daya Manusia.
ANALISIS MANAJEMEN MODAL KERJA SEHUBUNGAN DENGAN PENGUKURAN PROFITABILITAS UMKM (Studi Pada SP Alumunium)
Authors: Sirait Afni
Published: February 2023

Unit usaha mikro, kecil, dan menengah atau UMKM menjadi pilar perkembangan perekonomianIndonesia beberapa tahun terakhir. Hal ini terbukti pada periode krisis moneter tahun 1997—1998UMKM menopang perekonomian Indonesia. Data statistik UMKM hasil pemetaan yang dilakukanoleh Bank Indonesia menunjukkan pertumbuhan bahwa secara nasional untuk tahun 2007—2014sebesar 2,4% per tahun. Jumlah unit usaha tahun 2008 sejumlah 51,4 juta meningkat menjadi 59,3juta. Perkembangan UMKM tidak terlepas dari kemudahan-kemudahan yang diberikan olehpemerintah pusat dan daerah kepada pelaku usaha/pengusaha. Peraturan-peraturan dan regulasi yangdikeluarkan memberikan pedoman dan aturan yang mengikat bagi pelaku usaha/pengusaha. Halpenting yang menjadi perhatian dari sisi akuntansi untuk peraturan yang dikeluarkan pemerintah baiktingkat pusat maupun daerah adalah sisi permodalan.Modal menjadi penting karena digunakan untuk melakukan aktivitas bisnis perusahaansehari-hari yang salah satunya digunakan untuk melakukan pembayaran kewajiban jangka pendekyang akan jauh tempo. Oleh karena itu, perusahaan harus memiliki modal kerja yang optimal untukaktivitas bisnis sehari-hari dengan tidak mengesampingkan likuiditas perusahaan, produktivitas, danefektivitas dari manajer keuangan.Tujuan dari penelitian ini ialah untuk menganalisis jenis modal kerja dan alasan pemilihanjenis modal kerja, menganalisis faktor penentu modal kerja, dan menganalisis tingkat profitabilitasperusahaan. Data yang digunakan data primer (laporan laba/rugi, neraca, laporan order pembelian,dan laporan volume produksi) dan data sekunder (peraturan pemerintah dan data-data lain yangberhubungan dengan penelitian). Jenis penelitian ini studi kasus dengan pendekatan kualitatifdeskriptif. Pemiliha partisipan menggunakan metode gatekeepers. Penelitian dilakukan di SPAlumunium mulai bulan September 2017 hingga Januari 2018.Hasil pembahasan menunjukkan SP alumunium menerapkan konsep modal kerja kuantitatifdengan jenis variabel-siklis. Faktor penentu modal kerja berasal dari faktor internal (kapasitassumber daya manusia, data akuntansi, kapasita produksi, dan lokasi pabrik) dan faktor eksternal(harga bahan baku dan permintaan pasar). Perusahaan menggunakan metode ketikatan dana dalammenentukan modal kerjanya. Hasil perhitungan metode keterikatan dana yang dilakukan penelitimenunjukkan terjadi kelebihan investasi dalam kurun waktu 2012 – 2016 sekitar 30% hingga lebih50%
EVALUASI SUPPLY CHAIN MANAGEMENT (STUDI KASUS PADA PT ASELI DAGADU DJOKDJA)
Authors: Candrawati Meylia
Published: February 2023

Studi ini bertujuan untuk mengidentifikasi dan menganalisis mekanisme supply chainmanagement PT Aseli Dagadu Djokdja yang masih terjadi handicapped. Selain itu, penelitianini dilakukan untuk mengidentifikasi penyebab handicapped supply chain management PTAseli Dagadu Djokdja. Penelitian ini menggunakan enam dimensi dalam social networktheory untuk mengoptimalkan supply chain management. Enam dimensi tersebut yaitudissemination information dan sharing, communication, collaboration dan innovation,knowledge management, training dan learning, serta management activities dan problemsolving. Hasil penelitian ini menunjukkan bahwa ketidakoptimalan supply chain managementdi PT ADD terjadi karena adanya asimetri informasi. Asimetri informasi menyebabkanpersebaran informasi yang tidak merata antarbagian di perusahaan serta persebaran informasikepada internal maupun ekternal. Informasi yang tidak tersebar dengan baik mengakibatkanlemahnya komunikasi serta kolaborasi antarbagian dalam perusahaan sehingga perusahaansusah melakukan inovasi. Selain itu, pengembangan sumber daya manusia traning di PTADD saat ini masih belum optimal. Hal ini harus menjadi perhatian PT ADD untuk bisamengambangkan perusahaan.