bluuebunny/crossref_metadata_2025 huggingface dataset:
Therapeutic evaluation of titanium dioxide nanoparticles based herbal dental varnish derived from rosemary and ginger extracts:A comprehensive investigation into anti-inflammatory and antioxidant properties
Authors: Maheshwaran Bipin , Chokkatt Jerry Joe , Shenoy Amrutha , Ganapathy Dhanraj , Yadalam Pradeep Kumar , Marrapodi Maria Maddalena , Cicciù Marco , Minervini Giuseppe
Published: February 2024

BACKGROUND: Titanium nanoparticles (NPs) offer promising applications in the treatment and prevention of inflammatory disorders due to their unique physicochemical characteristics. However, additional research is necessary to attain a thorough comprehension and validate the efficacy of this approach in dental practice. OBJECTIVE: This study scrutinizes the anti-inflammatory properties of a dental varnish infused with ginger and rosemary extracts mediated by titanium dioxide (TiO2) nanoparticles. METHODS: A herbal dental varnish was formulated by integrating ginger and rosemary extracts with titanium dioxide nanoparticles at concentrations of 10, 20, 30, 40, and 50 μL. Anti-inflammatory properties were assessed through Bovine Serum Albumin denaturation and membrane stabilization assays, comparing results with a control group. RESULTS: The results reveal concentration-dependent antioxidant and anti-inflammatory properties in the test group when compared to the control group. The BSA assay corroborates increased percent inhibition with rising titanium dioxide nanoparticle concentrations. In line with existing literature, titanium dioxide nanoparticles enhance dental material properties. CONCLUSION: The bioactive compounds in ginger and rosemary, such as phenolic compounds and terpenes, contribute to anti-inflammatory and antioxidant effects of the varnish. Additionally, the therapeutic potential of titanium dioxide nanoparticles in addressing inflammatory diseases underscores their significance in this formulation.
The vertical computerized rotational head impulse test
Authors: Furman Joseph M. , Shirey Ian , Roxberg Jillyn , Kiderman Alexander
Published: February 2024

The computerized rotational head impulse test (crHIT) uses a computer-controlled rotational chair to deliver whole-body rotational impulses to assess the semicircular canals. The crHIT has only been described for horizontal head plane rotations. The purpose of this study was to describe the crHIT for vertical head plane rotations. In this preliminary study, we assessed four patients with surgically confirmed unilateral peripheral vestibular abnormalities and two control subjects. Results indicated that the crHIT was well-tolerated for both horizontal head plane and vertical head plane stimuli. The crHIT successfully assessed each of the six semicircular canals. This study suggests that the crHIT has the potential to become a new laboratory-based vestibular test for both the horizontal and vertical semicircular canals.
Preventing malware propagation in wireless sensor networks: Hybrid optimization algorithm for controlling
Authors: Chandan Madhavarapu , Santhi S.G. , Srinivasa Rao T.
Published: February 2024

Malware transmission is a significant security issue in WSN, however, the influence of the attack and defensive processes on malware propagation is rarely taken into account in traditional malware propagation prevention methods. Advanced methods are in need to stop the propagation of malware of sensor nodes. With the formulation of representing dynamics among states, a new decision-making problem as the optimal control problem via hybrid optimization algorithm. The proposing model is termed as Butterfly Updated Bald Eagle Optimization based Prevention of Malware Propagation in Wireless Sensor Network (BUBEO-PMPWSN). In the proposed controlling system, optimal system parameters are analyzed via the BUBEO for preventing malware propagation in WSN. Particularly, the sensor node states considered are Susceptible, Infectious, Infectious and sleeping, recovered, Recovered and sleeping, and finally Dead. The system parameter tuning will be under the evaluation of fitness calculation under probability of infectious sensor node becoming recovered and the probability of infectious sensor node entering sleeping state. This optimal tuning strategy ensures the preventing of malware propagation. Finally, the performance of proposed BUBEO-PMPWSN model is evaluated and validated successfully by comparing other state-of-the-art models. The BUBEO-PMPWSN achieved 250 recovered nodes for time 500, while the HGS, BOA, HBA, COOT, and HHO scored 123, 115, 236, 172, and 180, respectively, for recovered nodes.
Analysis of the effectiveness of the augmented reality technique as an influence on the digital marketing
Authors: Gokulkumari G. , Alhassan Ibrahim , Basahel Sulafah M.
Published: February 2024

Augmented Reality is recognized as the newest clever breakthrough in marketing and is used to promote a variety of goods and services. Through the use of this technology, businesses and brands interact with their target market to learn everything about their current and potential customers’ expectations. However, important elements are associated with the development of augmented reality technology. The objective of this article is to scientifically evaluate the usefulness of virtual reality techniques in digital marketing. The study concentrated on a variety of variables, including those that influence consumers’ desire to make a purchase, such as the degree to which a system is interactive, instructive, and congruent with reality. The quantitative methodology used in this study. Random sampling methodology is used in a survey method to gather data. The partially least-squares Structured Equation Modeling (PLS-SEM) method will also be used to evaluate and confirm any proposed causal links between the latent variables. Direct marketing and system quality were shown to be correlated, and the significance value ([Formula: see text]) was found to be less than 0.05. The conclusion confirms the assumption that interactivity has no significant and positive impact on digital marketing but, system quality, product informativeness, and reality congruence have a large and advantageous effect on digital marketing. Empirical findings suggest that using augmented reality technologies is one of the greatest digital marketing ways to engage customers in interactive experiences and provide them with quality goods and services.
The relationship between lower extremity muscle tightness and pain and disability in individuals with non-specific chronic low back pain
Authors: Unuvar Bayram Sonmez , Gercek Hasan , Tufekci Osman , Torlak Mustafa Savas , Erbas Onur
Published: February 2024

BACKGROUND: Low back pain is a common health issue, and such pains are often associated with muscle tightness. Understanding the link between lower back pain and tight lower extremity muscles is essential for effective pain management and enhanced quality of life. OBJECTIVE: The objective of this study was to investigate the relationship between lower extremity muscle tightness and pain and disability in individuals with non-specific low back pain (NSLBP). METHODS: A total of 52 individuals with NSLBP were enrolled in this cross-sectional study. Lower extremity muscle tightness was assessed using various clinical tests, including the Active Knee Extension Test, Active Straight Leg Raise, Ober Test, and Modified Thomas Test. Pain intensity and disability were evaluated using the Visual Analog Scale and the Oswestry Disability Index, respectively. Statistical analyses were conducted to assess the correlation between muscle tightness, pain, and disability. RESULTS: The study found weak to moderate negative correlations between lower extremity muscle tightness and both pain intensity and disability in individuals with NSLBP (r: –0.287 to –0.526, p < 0.05). Dominant and non-dominant extremities exhibited differences in muscle flexibility, with the dominant extremity showing greater flexibility (p < 0.05). CONCLUSIONS: In individuals with NSLBP, lower extremity muscle tightness is closely related to pain severity and disability. These findings suggest that lower extremity muscle tightness plays a significant role in the severity of low back pain and disabilities. Additionally, the observed flexibility difference between dominant and non-dominant extremities warrants further investigation for more personalized treatment approaches.
Performance evaluation of deep learning image reconstruction algorithm for dual-energy spectral CT imaging: A phantom study
Authors: Li Haoyan , Li Zhentao , Gao Shuaiyi , Hu Jiaqi , Yang Zhihao , Peng Yun , Sun Jihang
Published: February 2024

OBJECTIVES:

To evaluate the performance of deep learning image reconstruction (DLIR) algorithm in dual-energy spectral CT (DEsCT) as a function of radiation dose and image energy level, in comparison with filtered-back-projection (FBP) and adaptive statistical iterative reconstruction-V (ASIR-V) algorithms.

METHODS:

An ACR464 phantom was scanned with DEsCT at four dose levels (3.5 mGy, 5 mGy, 7.5 mGy, and 10 mGy). Virtual monochromatic images were reconstructed at five energy levels (40 keV, 50 keV, 68 keV, 74 keV, and 140 keV) using FBP, 50% and 100% ASIR-V, DLIR at low (DLIR-L), medium (DLIR-M), and high (DLIR-H) settings. The noise power spectrum (NPS), task-based transfer function (TTF) and detectability index (d’) were computed and compared among reconstructions.

RESULTS:

NPS area and noise increased as keV decreased, with DLIR having slower increase than FBP and ASIR-V, and DLIR-H having the lowest values. DLIR had the best 40 keV/140 keV noise ratio at various energy levels, DLIR showed higher TTF (50%) than ASIR-V for all materials, especially for the soft tissue-like polystyrene insert, and DLIR-M and DLIR-H provided higher d’ than DLIR-L, ASIR-V and FBP in all dose and energy levels. As keV increases, d’ increased for acrylic insert, and d’ of the 50 keV DLIR-M and DLIR-H images at 3.5 mGy (7.39 and 8.79, respectively) were higher than that (7.20) of the 50 keV ASIR-V50% images at 10 mGy.

CONCLUSIONS:

DLIR provides better noise containment for low keV images in DEsCT and higher TTF(50%) for the polystyrene insert over ASIR-V. DLIR-H has the lowest image noise and highest detectability in all dose and energy levels. DEsCT 50 keV images with DLIR-M and DLIR-H show potential for 65% dose reduction over ASIR-V50% withhigher d’.
A hybrid thyroid tumor type classification system using feature fusion, multilayer perceptron and bonobo optimization
Authors: Shankarlal B. , Dhivya S. , Rajesh K. , Ashok S.
Published: February 2024

BACKGROUND:

Thyroid tumor is considered to be a very rare form of cancer. But recent researches and surveys highlight the fact that it is becoming prevalent these days because of various factors.

OBJECTIVES:

This paper proposes a novel hybrid classification system that is able to identify and classify the above said four different types of thyroid tumors using high end artificial intelligence techniques. The input data set is obtained from Digital Database of Thyroid Ultrasound Images through Kaggle repository and augmented for achieving a better classification performance using data warping mechanisms like flipping, rotation, cropping, scaling, and shifting.

METHODS:

The input data after augmentation goes through preprocessing with the help of bilateral filter and is contrast enhanced using dynamic histogram equalization. The ultrasound images are then segmented using SegNet algorithm of convolutional neural network. The features needed for thyroid tumor classification are obtained from two different algorithms called CapsuleNet and EfficientNetB2 and both the features are fused together. This process of feature fusion is carried out to heighten the accuracy of classification.

RESULTS:

A Multilayer Perceptron Classifier is used for classification and Bonobo optimizer is employed for optimizing the results produced. The classification performance of the proposed model is weighted using metrics like accuracy, sensitivity, specificity, F1-score, and Matthew’s correlation coefficient.

CONCLUSION:

It can be observed from the results that the proposed multilayer perceptron based thyroid tumor type classification system works in an efficient manner than the existing classifiers like CANFES, Spatial Fuzzy C means, Deep Belief Networks, Thynet and Generative adversarial network and Long Short-Term memory.
Fluids, Vasopressors and Inotropes to Restore Heart-Vessels Coupling in Sepsis: Treatment Options and Perspectives
Authors: Innocenti Francesca , Palmieri Vittorio , Grossi Guido , Maddaluni Lucia , Scardia Alessandra , Pini Riccardo
Published: February 2024

Sepsis is a complex syndrome with heterogeneous clinical presentation and outcome, characterized by an abnormal inflammatory response as central pathophysiological process potentially leading to multiorgan damage and hemodynamic instability. Early resuscitation with fluids and the timely control of the source of sepsis are key treatment targets in septic patients. Recommendations on time to treat with vasopressors and inotropes are mostly empirical and anecdotal, remaining therefore a topic of debate.

This narrative review has been developed proposing cases to present and discuss typical pathophysiologic problems in the early management of hemodynamic derangement induced by sepsis. We will present the latest findings about the treatments currently used for hemodynamic support in patients with septic shock and their relationship with sepsis-related myocardial dysfunction and outcome.
Possible Tetraquark Explanation for the ψ(4230), ψ(4360), and ψ(4415)
Authors: Bevelacqua Joseph
Published: February 2024

Bevelacqua Resources, 7531 Flint Crossing Circle SE, Owens Cross Roads, AL 35763 USA 

     Ji et al. utilize heavy quark spin symmetry, to predict of the hadronic molecular characteristics of the ψ(4230), ψ(4360), and ψ(4415). Using symmetry arguments these states were identified by Ji et al. as DD1-bar, D*D1-bar, and D*D2*-bar bound states. The structure of the ψ(4230), ψ(4360), and ψ(4415) states are investigated using a first-order tetraquark mass formula. This mass relationship is based on weakly bound D plus D1-bar, D* plus D1-bar, and D* plus D2*-bar meson clusters. The first-order tetraquark mass formula provides predicted masses within about 3% of the experimental values, and the Jπ predictions are in agreement with values suggested by the data. However, the primitive angular momentum structure of the first-order mass model admit additional Jπ values.

KEYWORDS: Tetraquark Model for the ψ(4230), ψ(4360), and ψ(4415); Mass Formula; Quark Model; Cluster Model.
Pitavastatin: A Comprehensive Overview of its Mechanisms, Pharmacokinetics, Pharmacodynamics, and Adverse Effects
Authors: Chaurasiya Priyanka , Ahmed Md Sohel , Sharma Sarita , Khan Imran
Published: February 2024

Pitavastatin emerges as a prominent therapeutic option for individuals grappling with combined dyslipidaemia and hypercholesterolemia, particularly those afflicted with low HDL-C levels. Acting with remarkable efficacy, statins exhibit an affinity for HMG-CoA reductase surpassing that of the natural substrate by a thousandfold, while bearing structural resemblance to HMG-CoA itself. Through inhibition of mevalonate synthesis from HMG-CoA and consequent reduction in intracellular cholesterol levels, statins amplify LDL receptor activity and facilitate the clearance of non-HDL particles from systemic circulation. Both in vitro and in vivo experimentation corroborate the pivotal role of statins in attenuating mevalonate pathway metabolites and curbing cholesterol accumulation, albeit with potential repercussions on β-cell function and insulin sensitivity. To delineate the therapeutic virtues of Pitavastatin calcium and elucidate its precise mechanism of action, a comprehensive survey of the extant literature was undertaken.
A Study on Matrimonial Sites in India
Authors: Krishnan S. Rama Gokula , Godfrey Alan , Vincent Shiny , P Nadiya
Published: February 2024

The two major objectives of the present study are 1) to understand the socio-economic and demographic profile of a sample of individuals who are currently registered on a matrimonial site. 2) To discover the differences in partner preferences of men and women on matrimonial sites, apart from noting their experience of being on matrimonial sites. A total of 103 respondents currently registered on a matrimonial site, took part in the study. The present study has led to two major findings- 1) Both male and female respondents are more dissatisfied than satisfied with the services provided via matrimonial sites. 2) Arranged marriage is taking a modern turn and has assumed some of the characteristics of modern dating sites. There is a growing concern about the business like nature of arranged marriage through matrimonial sites. There is excessive importance being given to the materialistic facets at the cost of other important variables such as personality, compatibility, and future plans. There is also a need to take greater efforts to filter fake profiles on matrimonial sites. Finally, the fact that people who had previously opted for paid membership are no longer willing to opt for it is an indication that the paid upgrades are not offering a satisfactory experience for the members. The need of the hour is for matrimonial sites to reduce their intense focus on economic variables and consider focusing on the other important factors that can help individuals find compatible partners.
The Inconceivable God in Lagerkvist’s The Sibyl
Authors: Das Biswarup
Published: February 2024

The brief essay aims to explore the coexistence of “matter” and “consciousness” within the character of Sibyl’s son in Pär Lagerkvist’s novel, _The Sibyl_. It draws on the French philosopher Jean-Paul Sartre’s theory, which suggests that this fusion lies at the heart of humanity’s concept of God. Nevertheless, Sartre also argues that such a combination is fundamentally unattainable. That leads us to the conclusion that Sibyl’s son represents the unimaginable God that Sartre imagined.
THE INFLUENCE OF FINANCIAL LITERACY, FINANCIAL BEHAVIOR AND INCOME ON INVESTMENT DECISION
Authors: Arianti Baiq Fitri
Published: February 2024

This research aims to analyze and measure the influence of financial literacy, financial behavior and income on investment decisions. The type of research used is quantitative research descriptive method. Types and data sources used are primary data that is data collected and processed by the researcher himself from the object. The amount of population in this research is 29.231 student and the sample technique used is randomsampling by using slovin formula. Data were collected by using questionnaire method from 100 student become sample in this research. Data analysis techniques used in this research are descriptive statistical analysis, data quality test, classical assumption test, multiple linear regression test, F test, t test and coefficient of determination with the helpof software program SPSS version 22. The results of this research indicate that financial literacy no significant effect on investment decisions, while financial and income behavior have a significant effect on investment decisions.
ANALYSIS OF EFFICIENCY OF PRODUCTION AT SMALL EMBOIDERY INDUSTRY IN REGENCY OF KUDUS
Authors: Zuhri Saifudin , Zamzami R. Mohd.
Published: February 2024

This research aimed at analyzing factors influencing embroidery production and its efficiency at small emboidery industry in Kudus. A total respondent of this research was 108 taken using multi-stages sampling technique. In addition, 10 keypersons determined by purposive sampling were taken from competent stakeholders in embroidery business. Technical efficiency analysis by using stochastic Frontier Production Function was done to know the small embroidery industry whether it is efficient or not. The research findings showed that factors influencing the production of small embroidery industries in Kudus Regency consist of labor, raw materials, auxiliary materials, electricity, machinery and equipment, and they all have a positive and significant effect on the production of small embroidery industry. While the results of the calculation of production efficiency showedthat the level of technical efficiency of small embroidery industry doers in the research area is not efficient with an average value of less than 1 (0.9538).
DECOMPOSITION OF BOCR â€œ ARISAN MAJELIS TAâ€™LIMâ€AS SUPPORT PROGRAM FOR MICRO SYARIAH FINANCIAL INSTITUTION, CASE STUDY OF BOGOR CITY
Authors: Afriadi Fiqih
Published: February 2024

The purpose of this research is to uncover the uniqueness of Beneffit, Opportunity, Cost and Risk (BOCR) from arisan majelis taâ€™lim in supporting the sustainability of Sharia Micro Financial Institution (SMFI). Benefit and Opportunity need to be known as the positive side of the arisan majelis taâ€™lim in SMFI, while the Cost and Risk needs to be known to see the negative side. To reveal the uniqueness of BOCR methodology is done byusing the methodology of ANP BOCR problem decomposition.  Decomposition of the problem is done by surveying to arisan majelis taâ€™lim in Bogor city and also indepth interview to practitioners of arisan majelis taâ€™lim and SMFI practitioners. The result of the research shows several Benefits that can be obtained include; increase the number of members, high social capital honesty and integrity typical of â€œwong cilikâ€ , and low  cost. For Opportunity that can be obtained that is; savings fund opportunities, poor empowerment opportunities, microfinance opportunities, and opportunities for increased financing returns. The various costs that must be in the responsibility is; operational costs,empowerment costs, product development costs, and socialization and education costs. While some risks that need to be the attention that is; credit risk, sharia compliance risk, operational risk, and social risk.
The Effect of Free Cash Flow, Size, and Growth with Profitability as Moderating Variable on Earning Response Coefficient in Property Sector
Authors: Irawati Wiwit
Published: February 2024

This thesis is a quantitative research market based accounting research manifold explanatory causality which aims to analyze and prove the influence of Free Cash Flow, Size, and Growth with Profitability moderated to Earning Response Coefficient on Property Sector. In an efficient market, the published financial information will be responded promptly by the market in this study is proxied by the ERC. Data obtained from the Indonesia Stock Exchange and is compliant with the classical assumption, as normality test, multicollinearity test, heteroscedasticity test, and test of auto correlation. The results of the data with SPSS version 22 obtain the adjusted R squared of 0.297 with a significance level of 0.027 <0.05. Then the hypothesis is accepted Free Cash Flow, Size, and Growth with Profitability moderated negative influence on Earning Response Coefficient on Property Sector with great influence 29.7%. The relationship is negative, which means that signaling theory that happens is bad news.
Analysis of Factors That Influence The Need for E-Commerce Audit Services
Authors: Nurmala Putri , Oktaviani Nanda Sofia , Adiwibowo Akhmad Sigit
Published: February 2024

This study aims to determine how the influence of E-Commerce-business Development, Accounting Information Technology Systems and Auditor Skills on the Need for E-Commerce Audit Services at Public Accounting Firms in South Jakarta, both partially and simultaneously. This study uses a population of all external auditors working at the Public Accounting Firm in South Jakarta. Sampling uses simple random sampling technique, so that the samples used in this study were 59 external auditors from 6 public accounting firms in South Jakarta. The data used are primary data in the form of questionnaires which are distributed directly to respondents. Data analysis methods used in this study are multiple linear regression analysis, descriptive statistical tests and the classic assumption test. The partial test results show that the development of e-commerce-business does not positively influence the need for e-commerce audit services while the accounting information technology system and auditor expertise positively influence the need for e-commerce audit services. Meanwhile, simultaneous test results showed that the-business development of e-commerce, accounting and information technology systems auditor expertise together - the same effect on the need for audit services e-commerce.
HOW DOES CONSUMER ACCEPTANCE AFFECT PURCHASE INTENTION OF NEW PRODUCTS?
Authors: Rahmi Mira , Hurriyanti Ratih , Dirgantari Puspo Dewi , Silalahi Ira Valentina
Published: February 2024

The rapid competition in the instant noodle food industry in Indonesia makes it difficult for new instant noodle products to enter the market. This study aims to analyze consumer acceptance of new products that affect purchase intentions. consumer innovation and consumer preferences are used to describe consumer acceptance of new instant noodle products. The method used in this study is a quantitative online questionnaire that collects data from 135 potential customers as instant noodle buyers. Regression analysis was used to analyze consumer acceptance as proxied by consumer innovation, quality and nutrition innovation, convenience, and marketing efforts. The results of this study indicate that consumer innovation, convenience, and marketing efforts, all three are said to have an influence on new product purchase intentions. Meanwhile, nutritional quality and innovation are said to have no effect. It is hoped that the results of this research can be used to contribute to the development of marketing concepts for new products on the market.
Villageâ€™s Strategic in Facing Potential Fraud on Sistem Keuangan Desa (Siskeudes)
Authors: Audela Kezya , Hadiluwarso Felicia A , Kristianti Ika
Published: February 2024

This study will identify the village's ability to deal with potential fraud in the management of the village financial system. An increase in the allocation of village funds that is not followed by progress and good village financial management can increase fraud. In response to this, the Government facilitate internal control related to the management of village funds through SISKEUDES. Therefore, it is necessary to see Village Xâ€™s SISKEUDES management during Covid-19 pandemic, where economic conditions in Indonesia weakened. In Covid-19 pandemic, The Government has increased the amount of village fund allocations so that the opportunity to commit fraud during economic pressure experienced by the community is increasingly wide open. The research was conducted in Village X using a qualitative descriptive method. The data was obtained through the process of interview with village heads, treasurers. Analysis tech-nique used is data triangulation. The results of the study state that the possibility of fraud in Village X is quite significant because SISKEUDES can be accessed by all village officials, no regular change of username and password, no supervision in document input, the low educational background of the majority of Village X residents. In addition, research also shows that increasing village fund allocations are not in line with progress and good fund management. This research can be a evaluation and a reference in developing existing regulations to improve defense capabilities in managing the village financial system also can be helpful for related agencies, as the development of internal control for optimal system management.
The Effects of Leverage, Profitability, and Company Size on Tax Aggressiveness
Authors: Hidayat Imam , Ellyana Reza Aini
Published: February 2024

The goal of this study is to see how much leverage, profitability, and company size have on tax aggressiveness in food and beverage firms listed on the Indonesia Stock Exchange. For the 2016-2020 timeframe, the study sample consisted of 8 food and beverage firms listed on the Indonesia Stock Exchange. The research sample used is 8 food and beverage companies listed on the Indonesia Stock Exchange for the 2016-2020 period. The sampling method used purposive sampling method. The data used is secondary data. The analysis used in this research is multiple linear analysis which is processed using eviews10 program. The results show that leverage and company size variables affect on tax aggrressiveness, while profitability variables have no effect on tax aggressivess. Based on the test of the coefficient of determination (R2) equal to 28,3% of the variable tax aggressiveness can be explained by the variable leverage, profitability, company size while 71,7% are influenced by others variable.
The Effect of Financial Conditions and Disclosure on Going Concern Audit Opinion
Authors: Annisa Dea , Utami Tri , Angraini Dila
Published: February 2024

The purpose of this study is to determine the effect of financial condition and disclosure on going concern audit opinion. This research is conducted on finance companies listed on the Indonesia Stock Exchange (IDX) in 2015 â€“ 2019. This type of research is quantitative research with sampling using purposive sampling method. The sample used is 70 audited financial statements from 14 companies with an observation period of 5 (five) years. Data analysis techniques used are descriptive statistics, logistic regression analysis and hypothesis testing. The results of the study state that partially the financial condition does not affect the continuity of the audit opinion, and disclosure has an effect on the continuity of the audit opinion. while simultaneously, financial condition and disclosure affect going concern audit opinion.
The Effect of Corporate Social Responsibility and Company Characteristics on Earnings Persistence
Authors: Afriyanti Aida , Nurmala Putri , Adiwibowo Akhmad Sigit
Published: February 2024

This study aims to determine the effect of Corporate Social Responsibility and Company Characteristics on Earning Persistence in food and beverage companies listed on the Indonesia Stock Exchange (IDX) for the period 2016 â€“ 2020. The sample used is 20 companies from 62 food and beverage companies listed on the Stock Exchange. The Indonesian Stock Exchange (IDX) for the 2016 â€“ 2020 period. The research sample was taken by purposive sampling or by setting certain criteria. Methods This research uses secondary data types with a quantitative approach. The hypothesis test conducted in this study is the Classical Assumption Test, R2 Test, F Test, and t Test using the Eviews 9 program. Simultaneous test results show that corporate social responsibility variables and company characteristics have a significant effect on earnings persistence. The partial test results show that the corporate social responsibility variable has no effect on earnings persistence, while the company characteristics variable (ROA) has a significant effect on earnings persistence.
The Influence of Standard Understanding of Government Accounting, Experience and Use Of Technology on The Performance of BPK Inspectors Representative of Riau Province During The Covid-19 Pandemic
Authors: Ariyanto Sanusi
Published: February 2024

This research aimed to find out the influence of Standard Understanding of Government Accounting, Experience, and Technology as independent variables on the performance of Examiner as dependent variable at BPK Office, Riau Province. Descriptive method was used to find out this influence in the form of correlational study with quantitative approach. It was expected to obtain more accurate measurement result about the response given by respondents until the data in the form of numbers could be processed by using staticstics namely validity test, reliability test, and T and F hypothesis test. The population in this research were limited on the finance examiner (Auditor) of BPK Riau Province. The research sample used in this research were 30 respondents. The sample selection used questionnaire with liker scale. The data analysis was conducted at significant level 95%. The analysis instrument used in this research was regression analysis. The analysis result found out that the standard understanding of Government Accounting and Technology had positive influence on the performance while experience did not have influence on performance based on T-test. From F test, it was found that understanding of SAP, experience, and technology simultaneously and positively influence the performance of BPK Riau Province during the pandemic.
Analysis Fraudulent Financial Statement With Element Statement on Auditing Standards (SAS) No. 99
Authors: Cahyono Yadi , Nurmala Putri
Published: February 2024

The purpose of this research is to analyze the factors of fraudulent financial statement with element contained in the Statement on Auditing Standards (SAS) NO. 99. The dependent variable in this research is fraudulent financial statement. The independent variable of this research uses the elements contained in SAS NO. 99, namely pressure which is proxied with the financial target variable, opportunity which is proxied with the managerial ownership variable, rationalization which is proxied change external auditor. The population of this research were banking companies listed on the BEI in 2017-2020 as many as 45 companies. The sample selection method used in this research used purposive sample obtained as many as 24 companies that met the criteria. The regression model used was panel data regression analysis. Based on the results of the data analysis that has been carried out shows that the financial target has a significant negative effect on fraudulent financial statement. While managerial ownership and change external auditor not has effect on fraudulent financial statement.
Sustainability Report and Financial Performance
Authors: Purwasih Desy , Handayani Asih
Published: February 2024

environmental performance in the sustainability report and social performance in the sustainability report on the financial performance of mining companies in the coal sub-sector for the 2018-2020 period. The population in this study were 35 companies. The sample selection in this study used a purposive sampling technique, in order to obtain 14 companies that fit into the criteria. The data analysis technique used is panel data regression using EViews 9.0 software. The results of this study indicate that economic performance in the sustainability report, environmental performance in the sustainability report and social performance in the sustainability report together have an effect on financial performance, economic performance in the sustainability report and environmental performance in the sustainability report have no partial effect on financial performance. While social performance in the sustainability report has a partial influence on financial performance.
The Effect of CAR, FDR, NPF and BOPO to Return on Equity
Authors: Aprilia Rani , Witono Banu
Published: February 2024

The purpose of this paper is to determine the effect of the capital adequacy ratio, financing to deposit ratio, non-performing financing and operational income operating costs on return on equity at Islamic Commercial Banks in Indonesia for the period 2011 - 2020. This type of research is quantitative, research using secondary data in the form of an annual report. This study uses a sample of 5 Islamic Commercial Banks in Indonesia for the period 2011 - 2020 with the determination of the sample using the purposive sampling method. The technique for analyzing the data in this study uses multiple linear regression, classical assumption test, and hypothesis testing with data processing using the SPSS v.20 application. Based on the results of multiple linear regression analysis, it is obtained that the capital adequacy ratio, non-performing financing and operating costs of operating income have a negative and significant effect on return on equity, while the financing to deposit ratio has no significant effect on return on equity.
Capital Structure, Audit Committee, Company Growth and Company Value
Authors: Haditya Avisena Nurul
Published: February 2024

Company value is one of the things that underlies investors making investment decisions. Investors are more interested in investing their shares in companies with good performance in increasing their value. It is intended that investors can predict optimal profits to be obtained in the future. This study examines the effect of capital structure, audit committee, and company growth on Company value. The research population was 54 industrial sector companies listed on the Indonesia Stock Exchange (IDX) for the 2017-2021 period with a purposive sampling technique, namely selecting samples based on specific criteria as desired by the researcher so that the number of samples obtained was 26 companies from observations for 5 ( five years. The data used in this study is secondary data in the form of financial reports and annual reports. The study shows that capital structure and company growth have a positive effect on company value, while the audit committee does not affect company value.
The Board Gender Diversity, Independent Commissioners, Size of Commissioners Board, and Inventory Intensity on Tax Aggressiveness
Authors: Novitasari Desi , Hidayati Wahyu Nurul
Published: February 2024

This study aims to empirically prove the effect of the gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity on tax aggressiveness. The independent variables used in this study are gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity. In contrast, the dependent variable is tax aggressiveness. The population in this study are companies in the property, real estate, and building construction sectors listed on the Indonesia Stock Exchange for 2017-2021. The sample selection method used purposive sampling; based on this method, 31 companies were obtained. The data used in this research is secondary data in the form of annual financial reports. The data analysis method used is descriptive statistics, classical assumption test, and panel data regression test using statistical calculations with the application of Eviews version 10. The study results show that gender diversity on the board does not affect tax aggressiveness. Independent commissioners have a positive effect on tax aggressiveness. The size of the board of commissioners has a positive effect on tax aggressiveness. Inventory intensity has a positive effect on tax aggressiveness. Gender diversity of the board, independent commissioners, size of the board of commissioners, and inventory intensity significantly affect tax aggressiveness.
Free Cash Flow, Capital Structure, Dividend Policy, and Stock Price
Authors: Putri Celita Ivanda
Published: February 2024

This study aims to empirically prove the effect of free cash flow, capital structure, and dividend policy on stock prices. This research was conducted in a raw goods company. The type of research used is quantitative with associative methods. The data type used is secondary data in the form of annual financial reports published on the Indonesia Stock Exchange (IDX) for 2017-2021. Samples were collected using a purposive sampling method. The number of companies used as research samples was ten, with research methods for 5 (five) years, so 50 observation data were obtained. The data were processed using the Eviews 12 Statistical Program to test the hypothesis using panel data regression analysis. The results of the t-statistical test on dividend policy partially have a positive effect on stock prices. However, free cash flow and capital structure partially hurt dividend policy. The results of the statistical test F free cash flow, capital structure, and dividend policy simultaneously affect stock prices.
The Effect of Environmental Performance and Green Accounting on Firm Value
Authors: Fikriyah Siti Hailatul , Wiyanti Rahma
Published: February 2024

Both large corporations and small and medium-sized businesses frequently ignore environmental problems. However, environmental accounting, known as "Green accounting," has recently gained popularity. The industry and the green movement are coming to terms with the critical idea of sustainable development. Improved natural resources and green accounting will provide essential insights into the environment and business interaction. However, green accounting implementation in organizations purposes for various reasons, including a need for knowledge, ethics education, et cetera. The study samples were collected using purposeful sampling and analyzed using quantitative data. According to the findings of this study, green accounting and environmental performance have a significant impact on firm value.
Effect of Product Quality and Price on Customer Loyalty through Customer Satisfaction at PT. Andaf Corporation
Authors: Putren Irenne
Published: February 2024

This study aims to determine the extent to which product quality and price influence customer loyalty through customer satisfaction at PT. Andaf Corporation. This research uses quantitative methods. The type of approach that researchers use is a type of quantitative description analysis approach with explanatory research. The research sample was taken using the probability sampling method from customers of PT. Andaf Corporation, totaling 26 samples. The findings of this study state that there is a significant direct effect between product quality and customer satisfaction. In addition, there is an effect of price on customer satisfaction, price on customer loyalty, price on customer loyalty, and customer satisfaction on customer loyalty, and there is an effect of product quality and price on customer loyalty through customer satisfaction. The results of this study are expected to provide benefits for the company and later can be an additional consideration for determining product quality and price.
Moderation of The Rupiah Exchange Rate on The Influence of Sharia Stock and Inflation on Economic Growth in IDX-MES Companies 17
Authors: Utami Tri , Sutiadi Arif
Published: February 2024

The welfare of a country can be seen from the level of economic growth. This study aims to determine what factors can affect economic growth in Indonesia with independent variables, namely Sharia stocks and inflation and the rupiah exchange rate as moderation variables. This study used a quantitative descriptive method using secondary data obtained from the annual financial statements of State-Owned Enterprises registered in IDX-MES BUMN 17 of 2016-2020. The result of this study is that partially Sharia Stocks do not affect Economic Growth, but inflation affects Economic Growth; simultaneously, Sharia Stocks and Inflation affect Economic Growth. The Rupiah Exchange Rate cannot moderate the effect of Sharia stocks on economic growth. However, the rupiah exchange rate variable can strengthen the influence of Sharia stocks on economic growth. The Rupiah Exchange Rate can moderate the effect of Inflation on Economic Growth, and the rupiah exchange rate variable can strengthen the effect of inflation on economic growth. The coefficient of determination has a value of 98.77%. It shows the degree of influence given by the independent variable on the solid dependent variable, and the remaining 1.23% can be explained by other independent variables that are not contained in this study.
Does The Size of a Public Accounting Firm Effects the Relationship Between Financial Distress, Fee Audit, Audit Delay and Auditor Switching?
Authors: Solihin Atang , Purwasih Desy
Published: February 2024

This study aims to analyze and provide empirical evidence of the effect of financial distress, audit fees, and audit delay on auditor switching with KAP size as a moderating variable. The type of research used is a quantitative approach with associative methods. The population in this study are property and real estate sector companies listed on the Indonesia Stock Exchange (IDX) in 2017-2021. The sampling technique in this study was purposive sampling. The data analysis technique used is logistic regression using E-Views version 12 software. Based on the analysis results, it is known that financial distress, audit fees, and audit delay simultaneously affect auditor switching. Partially, economic pain and audit delay do not affect auditor switching, while audit fees affect auditor switching. The logistic regression analysis (MRA) results show that KAP size cannot moderate financial distress, audit fees, and audit delay on auditor switching.
Implementation of Village Fund Management for Village Development and Community Empowerment in Sranak Village, Trucuk District, Bojonegoro Regency
Authors: Lestari Siti Indah , Nugroho Mahendra Adhi
Published: February 2024

The purpose of this study was to describe the implementation of village funds in Sranak Village, Trucuk District, Bojonegoro Regency. The type of research used in this study was qualitative research using descriptive-analytical research methods. This study used purposive sampling by determining several informants with predetermined criteria. The results show that implementing village funds for community development and empowerment in Sranak Village focuses on the priority of road infrastructure development so that other facilities and infrastructure needed by the community are not fulfilled.
The Effect of Financial Performance as Moderating on Good Corporate Governance, Media Exposure and Disclosure of Sustainability Reports
Authors: Afridayani Afridayani , Holiawati Holiawati , Ruhiyat Endang
Published: February 2024

This study aims to determine the Influence of Good Corporate Governance and media Exposure on the Disclosure of Sustainability Reports with Financial Performance as a Moderating Variable. This type of research is quantitative research with research data in the form of annual reports and sustainability reports of 50 companies on the Indonesia Stock Exchange in 2019 - 2021, which are downloaded via the official website of the Indonesia Stock Exchange and the websites of companies that are used as research samples. The result shows that Good Corporate Governance does not affect the disclosure of sustainability reports. Media exposure influences the disclosure of sustainability reports. Financial Performance, without effect, moderates the relationship between good corporate governance and sustainability report disclosure. The finding also reveals that Financial Performance was without effect moderate on the relationship between Good Corporate Governance variables and Sustainability Report disclosure. The novelty in this study is to add financial Performance as moderating concerning good corporate governance on disclosure of sustainability reporting and concerning media exposure on disclosure of sustainability reporting.
Determinants of Motor Vehicle Taxpayer Compliance in Kuningan District
Authors: Mahadianto Moh Yudi , Utami Syita Dwi , Komara Acep , Septiani Tika
Published: February 2024

This study aims to determine the effect of taxpayer knowledge, income level, and service quality on motor vehicle taxpayer compliance registered at the SAMSAT Office of Kuningan Regency. This study used primary data, namely a questionnaire distributed to 100 motor vehicle taxpayers. The sampling technique used is convenience sampling. The data analysis methods used in this study are descriptive analysis tests, data quality tests, multiple linear regression analysis, and classical assumption tests. This study's results significantly influence Taxpayer Knowledge of Motor Vehicle Taxpayer Compliance. Meanwhile, the Income and Quality of Service level does not affect the Compliance of Motor Vehicle Taxpayers.