bluuebunny/crossref_metadata_2025_split huggingface dataset:
ASSESSMENT OF IMMUNOMODULATORY POTENTIAL OF AN AYURVEDIC FORMULATION, NIROCIL SYRUP IN WISTAR RATS
Authors: GHADIGAONKAR DINESH DILIP , CHAWDA MUKESH B , THAKUR KAPIL S 
Published: October 2020

Objective: This study aims to assess the immunomodulatory potential of an Ayurvedic formulation, Nirocil syrup, in Wistar rats.
Methods: The experiments were conducted on Wistar rats with prior approval from the Institutional Animal Ethics Committee. Nirocil syrup was administered for 6 weeks to experimental animals. Parameters such as hemagglutination titer, histopathology of immunological organs, complete blood count, differential leukocyte count, and immunological paw edema were recorded and compared with controlled (untreated) and becozinc treated groups.
Results: Nirocil treated group significantly enhanced the antibody titer in comparison to the control group. The results are supported by the increase in blood lymphocyte count and antigenic stimulation in immunological organs (spleen). Nirocil syrup enhanced antibody formation and suppressed the immunological edema in experimental animals.
Conclusions: The study concludes that the Ayurvedic formulation Nirocil syrup has immunopotentiating activity.
POTENTIAL OF AQUEOUS OZONE FOR THE IN VITRO STERILIZATION PROCEDURE OF SOLANACEAE
Authors: YULIANA TITIS , PRIHASTANTI ERMA , NURCHAYATI YULITA 
Published: October 2020

Objective: This research aimed to verify the use of aqueous ozone as an alternative sterilizer for in vitro sterilization procedure.
Methods: Three species of Solanaceae were selected based on their trichomes. They are thorn apple (Datura metel L.), eggplant (Solanum melongena), and tomato (Lycopersicon pimpinellifolium). The treatment used four levels of concentrations; K0 (NaOCl – control), K1 (AO 0.1 ppm), and K2 (AO 0.5 ppm), K3 (1 ppm) and it employed three types of leaves, namely, D1 (thorn apple), D2 (eggplant), and D3 (tomato). The data were analyzed by analysis of variance univariate two factors and followed by Duncan’s multiple comparisons test.
Results: This assay showed that the effect of ozone was almost immediately against microorganisms, and the optimum ozone concentration depends on the types of the leaf. Both levels of ozone concentration and types of leaves had a significantly different effect (p<0.05), and there is no interaction between aqueous ozone concentration and types of leaves (p>0.05). The level of sterility in K0 is 77, 78%, K1 is 22, 22%, K2 is 44, 44%, and K3 is 100%. Ozone 1 ppm had the highest result, but there is no viable explant because they got damage in their cells.
Conclusions: Aqueous ozone showed good potential to inhibit the growth of microorganisms for the in vitro sterilization procedure of Solanaceae.
ANTIMICROBIAL ACTIVITY OF ETHANOLIC EXTRACTS FROM LEAVES OF PISTACIA INTEGERRIMA (ANACARDIACEAE) STEW EX BRAND
Authors: VASHIST HEM RAJ , DOGRA SHIVANI 
Published: October 2020

Purpose: The ethanol extract of leaves of Pistacia integerrima (EEPI) was evaluated for antibacterial activity.
Methods: The leaves of P. integerrima were collected from wild source and authenticated by Dr. Manoj Joshi, botanist environmental education expert, Una, HP, India. Antimicrobial activity was performed using the Mueller–Hinton (MH) agar using disk diffusion method. In the MH agar media 38 g after dissolving in 1000 ml of distilled water (pH 7.3±0.2), the extract was incorporated such that concentration per ml will be 66.67 μg, 133.33 and, 166.66.
Results: The minimum inhibitory concentration recorded was 133.33 for Pseudomonas aeruginosa, Salmonella Typhi, and Klebsiella pneumonia, whereas 166.6 for Staphylococcus aureus, Coagulase-negative Staphylococcus, and Escherichia coli. The maximum zone of inhibition was found 19 mm and 18 mm for S. aureus and E. coli, respectively. S. aureus have been reported for skin pneumonia, heart valve, and bone infections whereas E. coli causes diarrhea and many other infections in children.
Conclusion: After reporting the better zone of inhibition for these two bacteria, EEPI can be used to formulate better herbal remedy against them.
Analisis Aksesibilitas Website Pemerintah Provinsi di Indonesia Menggunakan Pedoman Web Content Accessible Guidelines 2.0
Authors: Deastu Amelia Dwi , Marthasari Gita Indah , Setyaning Nastiti Vinna Rahmayanti 
Published: October 2020

ksesibilitasweb adalah penyandang disabilitas dapat menggunakan,menavigasikan, serta berinteraksi dengan web. World Wide Web Consortium(W3C) telah memberikan pedoman penting tentang aksesibilitas web yang dikenal dengan Web Content Accessible Guidelines (WCAG). Pemerintah indonesia mendorong pemanfaatan media baru yaitu web melalui Inpres nomor 3 Tahun 2003 tentang Kebijakan dan Strategi Nasional Pengembangan e-government yang mengamanatkan setiap lembaga negarauntuk membangun website. Oleh karena itu, pada penelitian ini dilakukan analisis evaluasi situs web pemerintah provinsi di Indonesia dengan menggunakan dua alat automasi evaluasi aksesibilitas yaitu TAW dan aXe. Penelitian ini menyajikan masalah utama yang ditemukan dari seluruh situs web pemerintah provinsi berdasarkan masalah, peringatan,tidak diulasdan kriteria sukses. Dengan alat TAW, jumlah masalah yangditemukanterbanyak terdapat pada bagian prinsip Perceivable yang berjumlah 6490.Dan situs pemerintahprovinsi yang paling banyakmasalahaksesibilitasnya berdasarkan alat TAWadalah Nusa Tenggara Timur dan Riau, sedangkan untuk alat aXeyaitu situs pemerintah provinsi Yogyakarta dan Provinsi Kalimantan Barat.
Perancangan Aplikasi Simulasi UNBK dengan Metode Pengacak Linear Congruent Method Berbasis Web
Authors: Fachir Fiqri Azmi , Nuryasin Ilyas , Azhar Yufis 
Published: October 2020

Keputusan Mentri Pendidikan dan Kebudayaan yang menyatakan bahwa seluruh SMP, SMA, dan SMK sederajat harus menerapkan Ujian Nasional dan Ujian Sekolah dengan menggunakan media komputer. Beberapa sekolah bersiap untuk menghadapi UNBK dengan cara melatih siswa-siswi dengan melaksanakan ulangan harian ataupun ujian tryout dengan menggunakan media komputer sekolah. Aplikasi simulasi untuk mempersiapkan UNBK banyak beredar dan digunakan untuk melatih siswa-siswi dalam menghadapi UNBK. Pseudo random number generator (PRNG) merupakan algoritma yang menggunakan rumus matematis untuk menghasilkan deret angka secara acak. Salah satu metode yang menggunakan algoritma PRNG yaitu linear congruent method (LCM). LCM merupakan salah satu metode pembangkit bilangan acak yang memanfaatkan model linear untuk membangkitkan bilangan acak. LCM berhasil diterapkan kedalam aplikasi simulasi pengacak soal yang dibuat. Hasil dari pengujian sistem aplikasi yang dibuat, algoritma pengacak berhasil mengacak soal. Setiap soal berhasil teracak dan setiap siswa mendapatkan urutan soal yang berbeda-beda.
The Market Premium for Audit Partners with Big 4 Experience
Authors: Zimmerman Aleksandra B. , Bills Kenneth L. , Causholli Monika 
Published: October 2020

SYNOPSIS
This study investigates how non-Big 4 firm audit partners' Big 4 experience is valued by the audit market. The Big 4 audit firms have differentiated themselves as nationally recognized firms for whose services companies are willing to pay a premium. It is unclear, however, whether this reputation follows individual auditors when they move to a non-Big 4 audit firm. We find that audit fees are higher for non-Big 4 audit partners with Big 4 experience with the fee premium ranging from 17 to 26 percent depending on the extent of experience when they are employed by small audit firms but find no evidence of a fee premium for Big 4 experience at the second-tier audit firms. Furthermore, in additional analyses, we do not find strong, consistent evidence that audit quality is higher for clients of non-Big 4 audit partners with Big 4 experience than their counterparts without Big 4 experience.
Data Availability: Data were obtained from publicly available sources identified in the paper.
JEL Classifications: M42.
Correlation of Authoritative Parenting Style and Discipline of Study Toward Students’ Mathematics Knowledge Competence
Authors: Setiawan Dewa Putu Reza 
Published: October 2020

Some factors give an impact on the student in elementary school. The discipline of studying and parenting style from the parents. Some of the parents are not realizing that parenting style will give an impact on the study result of their children. This research is aimed to determine the effect of the authoritative parenting style and discipline of studying to the competence of student mathematical knowledge. The type of research that is used is ex-post facto research with correlational research design. The population that used in this research is the fifth-grade students of the State Elementary School Group I Gusti Ngurah Jelantik, amounted to 178 students. The sample is determined by a proportional random sampling technique. The result of multiple regression analysis found the equation Ŷ = 8.205 + 0.958X1 + 0.358X2, and result Freg = 84.209 > Ftable = 3.075. The Coefficient of determination (R2) = 0.594. Thus, meant score Freg is significant. Based on the result of the research, it can be concluded that there is a significant influence between the authoritative parenting style and discipline of studying to the competence of student mathematical knowledge of fifth-grade students with the percentage of influence about 59.4%.
E-Komik Pendidikan Untuk Membentuk Karakter Dan Meningkatkan Hasil Belajar Siswa Kelas V Pada Mata Pelajaran Bahasa Indonesia
Authors: Angga Pande Made Weda , Sudarma I Komang , Suartama I Kadek 
Published: October 2020

Kurangnya media pembelajaran khususnya pada mata pelajaran Bahasa Indonesia, guru maupun siswa hanya memanfaatkan buku yang disediakan oleh sekolah, oleh karna itu penelitian ini bertujuan untuk (1) membuat rancang bagun pengembangan media e-komik pendidikan untuk membentuk pendidikan karakter, (2) mengetahui validitas pengembangan media e-komik pendidikan untuk membentuk karakter. Subjek penelitian yaitu 2 ahli mata pelajaran, 1 ahli desain pembelajaran, 1 ahli media pembelajaran, 3 siswa untuk uji perorangan, dan 6 siswa untuk uji kelompok kecil. Metode dari pengumpulan data yang digunakan, yaitu: (1) kuisioner/angket, (2) wawancara (3) observasi. Rancang Bangun e-komik Pendidikan adalah meliputi 5 tahapan: tahap analisis (analysis), Tahap perancangan (design), Tahap pengembangan (development), Tahap implementasi (implementation), Tahap evaluasi (evaluation). (2) e-komik pendidikan ini valid dengan: (a) hasil review ahli isi mata pelajaran menunjukkan e-komik pendidikan berpredikat sangat tinggi (1,00). (b) hasil review ahli desain pembelajaran menunjukkan bahwa e-komik pendidikan ini mendapatkan berpredikat yaitu baik (81,66%) (c) hasil review dari ahli media pembelajaran menunjukkan e-komik pendidikan ini mendapatkan berpredikat baik (89%). (d) hasil review dari uji perorangan menunjukkan e-komik pendidikan ini mendapatkan berpredikat sangat baik (94,86%) (e) dan hasil review dari uji kelompok kecil menunjukkan e-komik pendidikan ini mendapatkan berpredikat baik (89,99%). Dari hasil penelitian ini menunjukkan bahwa E-komik pendidikan yang mengutamakan pendidikan karakter layak untuk diterapkan diharapkan dapat meningkatkan motivasi siswa dalam belajar, sehingga dapat meningkatkan hasil belajar siswa.
La inclusión de niños sordos en educación básica en una escuela de México mediante el diseño de recursos digitales
Authors: Trejo Muñoz Paloma , Martínez Pérez Sandra 
Published: October 2020

La gran variedad de situaciones a las que se enfrentan las personas sordas desde el nacimiento las ha llevado a diferentes tipos de escolarización. El sistema educativo mexicano ha generado diversos procesos de inclusión educativa sustentados en los derechos de los individuos. Entre las ofertas educativas a nivel básico, en el estado de Querétaro, en la extensión del Instituto Queretano Marista (EIQM), se ha iniciado un estilo de inclusión a través de la lengua de señas mexicana (LSM) y la enseñanza de español.
El objetivo de esta investigación fue diseñar y aplicar una herramienta digital para la enseñanza del español de los alumnos sordos en educación básica. El trabajo se realizó en cuatro fases utilizando la investigación basada en el diseño (IBD). La primera fase estuvo enfocada al análisis de problemas, la segunda consistió en el desarrollo de soluciones e innovaciones tecnológicas que pudieran favorecer la enseñanza de español, la tercera consistió en la aplicación de las soluciones de forma iterativa (es decir, a modo de prueba y error) y la última fase permitió enmarcar los principios de diseño acordes a las necesidades del alumnado. El desarrollo de los recursos digitales incluyó la realización de animaciones 2D, videos y juegos. El equipo de profesionales estuvo conformado por intérpretes educativos, personas sordas y profesores de grado.
Los primeros resultados obtenidos demuestran cómo las herramientas digitales son complementos que se aplican en el aula para favorecer los procesos de aprendizaje del alumnado sordo y un acompañamiento a profesores y tutores para la enseñanza de la lengua española. La investigación expone que las herramientas digitales basadas en el juego, recursos visuales y kinestésicos, así como la evaluación procesual favorecen la atención y la repetición para la comprensión de la segunda lengua en alumnos sordos. La investigación demuestra que no solo la tecnología, sino también la cultura pueden ofrecer oportunidades para el aprendizaje de las personas sordas.
Pengaruh Penerapan E-Filing pada Kepatuhan WPOP dengan Sosialisasi Perpajakan dan Pemahaman Internet sebagai Variabel Pemoderasi
Authors: Laksmi Puspita Yanti Putu , Ery Setiawan Putu 
Published: October 2020

This study aims to determine the effect of the application of e-filing on compliance of individual taxpayers in North Badung Primary Tax Office with tax dissemination and internet understanding as moderating variables. The number of samples used in this study were 100 respondents out of 26,624 populations of individual taxpayers in North Badung Primary Tax Office in 2019. The data analysis technique used are simple linear regression test and the Moderated Regression Analysis (MRA) interaction test. The results showed that the application of e-filing has a positive and significant effect on the compliance of individual taxpayers in North Badung Primary Tax Office. Tax socialization and internet understanding was not able to moderate the effect of implementing e-filing on the Obligatory Compliance of Individuals in North Badung Primary Tax Office.
Keywords: E-Filing; Tax Dissemination; Internet Understanding; Personal Taxpayer Compliance.
Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Penerapan Layanan SAMSAT Keliling pada Kepatuhan Wajib Pajak
Authors: Ardiyanti Ni Putu Mita , Supadmi Ni Luh 
Published: October 2020

The research aims to examine the factors that can affect taxpayer compliance by referring to the Attribution theory. These factors are taxation knowledge, taxation socialization and mobile SAMSAT services. The SAMSAT Office in Bangli Regency was chosen as a place of research. The number of respondents taken was 100 taxpayers using the accidental sampling method. Data collection using a questionnaire, then analyzed by multiple linear regression test. The analysis shows that tax knowledge, tax socialization, and mobile SAMSAT services have a positive effect on taxpayer compliance. Regional Revenue Agency of Bali Province should provide periodic outreach, as well as increase the location and schedule of mobile SAMSAT services to increase taxpayer compliance.
Keywords: Taxation Knowledge; Tax Socialization; SAMSAT Mobile; Taxpayer Compliance.
Etika Akuntan Perusahaan dalam Praktik Manajemen Laba Ditinjau dari “Kauffshandlung und Wucher”
Authors: Arjuna Bucek Jalu Prasetyo , Bernawati Yustrida 
Published: October 2020

This research was inspired by an article that contained criticism as well as advice in the Middle Ages, kauffshandlung und wucher, written by a Religious Reformer, Martin Luther. Luther's advice consists of four values: being fair, sincere, ready to take risks, and thinking before acting. These values are then brought into earnings management practices because these practices are prone to information manipulation. Using a phenomenology approach, structured interviews were conducted with two Corporate Accountants involved in earnings management practices. The results of this study show that the four values contained in Luther's advice exist and are applied in Corporate Accountants, especially in earnings management practices, despite the various obstacles faced by Accountants. They continue to strive to meet these values.
Keywords: Righteous; Sincere; Take Risks; Thinking Before Acting; Kauffshandlung Und Wucher; Corporate Accountants.
Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance pada Kinerja Bank Perkreditan Rakyat di Kabupaten Badung
Authors: Sukardika I Wayan , Wahyu Purna Anggara I Wayan Gde , Andika Pradnyana Wistawan I Made 
Published: October 2020

Transparency, accountability, responsibility, independence and fairness are basic principles in implementing GCG. This study used a survey method with a questionnaire technique that was distributed to 37 BPRs. The sample used was 74 and each of them was taken two respondents from each BPR in the financial section and in the general section in Badung Regency. Determination of the sample using purposive sampling method. The analysis technique used is a simple linear regression analysis using SPSS. This study shows the results that the application of the principles of good corporate governance which includes transparency, accountability, responsibility, independence and fairness has a positive effect on the performance of Rural Credit Banks in Badung Regency.
Keywords: Good Corporate Governance; Balanced Scorecard; The Performance.
Pengaruh PPN, PKB Tarif Progresif, dan Pendapatan WP pada Daya Beli Konsumen Kendaraan Bermotor
Authors: Bella Lestari I G. A. , Yenni Latrini Made 
Published: October 2020

Consumer purchasing power can be influenced by several factors, especially when purchasing motor vehicles is the existence of VAT and Progressive PKB rates that are imposed when buying a motorized vehicle. This study aims to review the imposition of VAT, PKB Progressive Rates, and WP income on consumer purchasing power for the purchase of motor vehicles. The research took place in the SAMSAT office with the city of Denpasar. This study amounted to 100 respondents. Multiple linear regression is an analysis technique used in this study. Referring to the results of the analysis found that the effect of value added tax and income WP has a significant influence on purchasing power. Whereas progressive tariff PKB does not influence consumer purchasing power. This research confirms the theory of the principle of purchasing power and the theory of prestige.
Keywords: VAT; Motor Vehicle Tax with Progressive Rates; Taxpayer Income; Purchasing Power.
Aktivitas Hedging dengan Instrumen Derivatif dan Nilai Perusahaan
Authors: Pramana A.A. Gede Indra , Yasa Gerianta Wirawan 
Published: October 2020

The increase of exchange rate fluctuation pushes firms to form an optimal risk management. Risk management, especially in the form of hedging activity with derivative instrument has moved from pure risk mitigation to value creator for firm. The purpose of this study is to determine the effect of hedging activity with derivative instrument on firm value. This study was conducted on nonfinancial firms listed on Indonesia Stock Exchange during the period of 2013-2017. Sample of 183 firms was obtained through nonprobability sampling technique with purposive sampling method. Data collection was done with nonparticipant observation. Analysis technique used in this study is multiple linear regression analysis. Based on analysis result, hedging activity with derivative instrument has a positive effect on firm value.
Keywords: Hedging; Derivative Instrument; Risk Management; Firm Value.
Understanding the Meanings and Factors Motivating Academic Fraud: Exploration in Accounting Students
Authors: Dephiena Sukma 
Published: October 2020

The purpose of this research is to depict the understanding of academic fraud and to elaborate the motivation to the perpetrators. This research uses qualitative approach with doing phenomenology variation of qualitative research with interview and literature documentation as the data collection method. The result of this research reveals the academic fraud conducted by the accounting student in breaking the rules, the existence of fraud culture that make student doing the academic fraud, and the ambition that motivate students to do fraud. Therefore, ambition as the motivation factor which underlined the academic fraud can be reduced by increasing the supervising more than usual. In line with the result of research that hopefully can be more contribute in to academic institution for make a better methods to decreasing the number of cheater.
Keywords: Academic Fraud; Student Ethics; Fraud Definition; Fraud Motivation.
Keberhasilan Implementasi Penggunaan Sistem Informasi Manajemen dan Akuntansi Barang Milik Negara dan Kinerja Individu
Authors: Ardyanti Ni Wayan , Ariyanto Dodik 
Published: October 2020

This study aims to determine the effect of the use of information systems and user satisfaction on employee performance. This research was conducted at the KPKNL Work Unit in Denpasar. The sampling method used in this study is nonprobability sampling based on saturated sampling technique. The analysis technique used is multiple linear regression analysis. The results of the analysis of this study stated that the quality of the system, the quality of information, the quality of collaboration and the quality of service had a positive and significant effect on system use and user satisfaction, and the use of the system and user satisfaction had a positive and significant effect on the performance of KPKNL work unit employees in denpasar area.
Keywords: System Usage; User Satisfaction; Employee Performance; Simak BMN.
Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan
Authors: Bali Sakhya Prawira I Gusti Ngurah Gede , Rasmini Ni Ketut 
Published: October 2020

The purpose of this study was to examine the effect of the principles of good corporate governance and the tri hita karana culture on financial performance. The study was conducted in all savings and loan cooperatives in Tabanan district. The respondents in this study were the chairman, secretary, and treasurer of the cooperative. The population in this study amounted to 86 cooperatives. The samples in this study were 71 cooperatives obtained by the proportionate stratified random sampling method. Data collection was carried out by distributing questionnaires and the analysis technique used multiple linear regression analysis. The results showed that the principles of good corporate governance and tri hita karana culture had a positive effect on financial performance. This means that the better the application of the principles of Good Corporate Governance and the culture of tri hita karana in Savings and Loan Cooperatives in Tabanan Regency, it will tend to improve the financial performance of these cooperatives.
Keywords: Financial Performance; Principles of Good Corporate Governance; Tri Hita Karana Culture.