bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Penerapan Audit Internal Pada Koperasi Unit Desa (KUD) Dwi Tunggal Tania Makmur
Authors: Fatmawati Siti , Arafat Yasir , Salmah Ninin Non Ayu 
Published: October 2024

ABSTRACT
This study aims to determine the application of internal audit to cooperative compliance according to the Ministry of Cooperatives and UMKM Regulation Number 5 of 2016. The population of this study is a report on findings and the sample of this research is audit results in 2019-2021. The data collection technique for this research was a qualitative descriptive technique which was carried out by means of documentation and interviews. The data used are primary data and secondary data. The results of the study show that the cooperative has not fully complied with the regulations that have been set by conducting an internal audit to find out the weaknesses or deficiencies that exist in the cooperative and can comply with the regulations that have been set. The principle of cooperatives, cooperatives have been managed democratically, membership is voluntary and open, the distribution of the remaining business results is carried out fairly, and the development of cooperatives. Business, cooperatives have not been optimal in carrying out business performance, business planning and control, and financial control, KUD Dwi Tunggal has not complied with controls in its business. Transactions have not been carried out optimally by utilizing services, applying a standard accounting system, and KUD Dwi Tunggal has not fully complied with SAK-ETAP which can be seen from the accumulation of depreciation has not been carried out.
Keywords: Internal Audit,Compliance, Cooperatives.

ABSTRAK
Penelitian ini bertujuan untuk mengetahui penerapan audit internal pada kepatuhan koperasi sesuai Peraturan Kementrian Koperasi dan UMKM Nomor 5 Tahun 2016. Populasi penelitian ini adalah laporan hasil temuan dan sampel penelitian ini adalah hasil audit pada tahun 2019-2021. Teknik pengambilan data penelitian ini adalah teknik deskriptif kualitatif yang dilakukan dengan dokumntasi dan wawancara. Data yang digunakan yaitu data primer dan data sekunder. Hasil penelitian menunjukkan bahwa koperasi belum sepenuhnya mematuhi peraturan yang telah ditetapkan dengan dilakukannya audit internal dapat mengetahui kelemahan atau kekurangan yang ada pada koperasi dan dapat mematuhi peraturan yang telah ditetapkan. Prinsip koperasi, koperasi telah melakukan pengelolaan dilakukan secara demokratis, kenggotaan sukarela dan terbuka, pembagian sisa hasil usaha dilakukan secara adil, dan pengembangan koperasi. Usaha, koperasi belum optimal dalam menjalankan kinerja usaha, perencanaan dan pengendalian usaha, dan pengendalian keuangan, KUD Dwi Tunggal belum mematuhi pengendalian dalam usahanya. Transaksi belum dilakukan secara optimal pemanfaatan pelayanan, penerapan sistem standar akuntansi, dan KUD Dwi Tunggal belum sepenuhnya mematuhi SAK-ETAP yang dapat dilihat dari belum dilakukannya akumulasi penyusutan.
Kata kunci: Audit Internal, Kepatuhan, Koperasi.
Analisis Pengelolan Aset Tetap Pada Kantor Camat Kecamatan Banyuasin II Kabupaten Banyuasin
Authors: Amanda Nurulia Putri , Nurmala Nurmala , Sudiyanto Totok 
Published: October 2024

ABSTRACT
This study aims to analyze the management of fixed assets at the District Office of Banyuasin II District, Banyuasin Regency, especially in the recognition, measurement, valuation and disclosure of fixed assets. The population of this research is the Fixed Assets Management in the Banyuasin II District Head Office, Banyuasin Regency. This research method uses descriptive qualitative where the analysis process is by compiling and analyzing regional fixed asset management. The data used is secondary data that is already available and has been collected at the District Office of Banyuasin II District, Banyuasin Regency. The results of this study concluded that the management of fixed assets, especially in the recognition, measurement, valuation and disclosure of fixed assets at the Banyuasin II Subdistrict Head Office, Banyuasin Regency, was in accordance with the Statement of Government Accounting Standards (PSAP) Number 07 concerning Accounting for Fixed Assets which had been carried out optimally.
Keywords: Disclosure, Measurement, Valuation, Recognition, Fixed Assets.

ABSTRAK
Penelitian ini bertujuan untuk menganalisis pengelolaan aset tetap pada Kantor Camat Kecamatan Banyuasin II Kabupaten Banyuasin khususnya dalam pengakuan, pengukuran, penilaian dan pengungkapan aset tetap. Populasi penelitian ini adalah Pengelolaan Aset Tetap yang ada diKantor Camat Kecamatan Banyuasin II Kabupaten Banyuasin. Metode penelitian ini menggunakan deskriptif kualitatif dimana proses analisa dengan cara menyusun dan menganalisa pengelolaan aset tetap daerah. Data yang digunakan yaitu data sekunder yang sudah tersedia dan telah dikumpulkan pada Kantor Camat Kecamatan Banyuasin II Kabupaten Banyuasin. Hasil penelitian ini menyimpulkan bahwa pengelolaan aset tetap khususnya dalam pengakuan, pengukuran, penilaian dan pengungkapan aset tetap pada Kantor Camat Kecamatan Banyuasin II Kabupaten Banyuasin sudah sesuai dengan Pernyataan Standar Akuntansi Pemerintah (PSAP) Nomor 07 tentang Akuntansi Aset Tetap telah terlaksanakan dengan optimal.
Kata kunci: Pengungkapan, Pengukuran, Penilaian, Pengakuan, Aset Tetap.
Biological active compounds from edible mushroom: Effect on hela cells
Authors: Avagyan Inesa , Minasbekyan Liya , Nanagulyan Siranush 
Published: October 2024

Background: Mushrooms are unique organisms rich in proteins, carbohydrates, vitamins, and minerals, which allows them to be used not only as a source of nutrition but also in cosmetics and medicine. The fungus P. ostreatus possesses two strong enzymatic complexes – lignin-decaying and cellulose-decaying.
Objective: The research aimed to study the antitumor activity of treated mm-wave mycelial extracts of mushrooms on the HeLa cell line. Research on edible mushrooms against tumors is very actual and important for the field of functional food science and bioactive compounds field.
Methods: The effect of the fungal culture extract on the cyto-photometric and morphometric indices of the HeLa cell line culture was studied according to the nature of proliferation and transcription of malignant tissues. Using high-resolution liquid chromatography, the amino acid composition of acid-soluble proteins in mycelial extracts of a mushroom culture treated with mm waves was studied.
Results: Extracts of P. ostreatus mycelial culture significantly suppressed the growth of proliferative activity of human tumor cultures and completely suppressed the mitotic activity of continuous HeLa cell cultures to 72 hours. Our study revealed a significant increase in glutamic and aspartic acids in mycelial culture extracts treated by mm-waves.
Conclusion: Based on HPLC analysis, we suggest polyfunctional peroxidase as the candidate for the role of biologically active compound in the composition of aqueous extracts of the mycelial culture. So, the polyfunctional peroxidase plays an active role in the therapeutic properties of the oyster mushroom.
Keywords: anticancer activity, ant-inflammation activity, mm-waves, mushroom`s, mycelial extracts, HPLC of acid-soluble proteins, HeLa cell line.
Preparation and Characterization of Isradipine as Surfactant-Free Dry Emulsion
Authors: Al-Sharify Zahraa M. , J. Jawad Fatima 
Published: October 2024

Background: Oral anticoagulation medication, warfarin, and non-vitamin K antagonist oral anticoagulants (NOAC) may require long-term use which may affect patients’ satisfaction with their treatment and their quality of life (QOL).
Objective: To compare the quality of life and treatment satisfaction among groups of patients using different anticoagulant therapies (warfarin and NOAC).
Methods: A cross-sectional study was performed at Ibn Al-Bitar Hospital for cardiac surgery in Baghdad in the period from December 2022 to May 2023. The study population included a convenient sample of patients receiving either warfarin or non-vitamin k antagonist oral anticoagulants treatment. The Arabic version of the short form 12 (SF-12) questionnaire and the Anti-Coagulant Treatment Satisfaction Scale (ACTS) questionnaire were used to assess the quality of life and satisfaction with treatment respectively.
Results: The study included 181 patients in total. The mean physical and mental quality of life scores for study participants were 42.3±9.92 and 52.6±10.36 respectively. There was no significant difference in the QOL between patients taking warfarin and those on non-vitamin k antagonist oral anticoagulant treatment. The mean total satisfaction score was 65.4±6.73. Patients receiving non-vitamin k antagonist oral anticoagulants had significantly higher satisfaction compared to those receiving warfarin. The physical score correlated significantly with gender, educational level, employment status, number of chronic medications, and number of chronic diseases. The total satisfaction score correlated significantly with gender, number of chronic medications, number of side effects, and duration of anticoagulation. There was a significant correlation between the QOL and treatment satisfaction.
Conclusion: Treatment with non-vitamin K antagonist oral anticoagulants showed comparable QOL and higher treatment satisfaction than that of warfarin. Better treatment satisfaction can improve patients’ QOL which may ultimately enhance their adherence to treatment.
“ҚЫЗЫЛ МИЯ” ӨСІМДІГІНІҢ ТАМЫРЫНАН ГЛИЦИРРИЗИН ҚЫШҚЫЛЫН СИНТЕЗДЕУ ЖӘНЕ ХИМИЯЛЫҚ ҚАСИЕТТЕРІН ЗЕРТТЕУ
Authors: Имангалиева Б. , Досанова Б. , Торсыкбаева Б. , Нурлыбаев И. , Сұлтанов Н. 
Published: October 2024

Мия өсімдігі Қазақстанда өсетін дәрілік өсімдіктердің негізгі түріне жатады. Бұлар-ботаникалық қасиеттерінің жіктелуіне байланысты бұршақ тұқымдасына жататын көпжылдық шөптесін өсімдіктер. Қазақстанның шөл, шөлейтті, далалы аймақтарында өсетін бірнеше түрі бар. Қызыл мия тамыры медицинада қақырық түсіретін, іс жүргізетін, тыныс жолдар ауруын бәсеңдететін, суық тигенге қарсы дәрі ретінде пайдаланылады. Қызыл мия препараты суық тигенде, тыныс жолдарының қабынуына, аллергиялық тері ауруларына ем. Глицирренат препараты трихомонат және гинекологиялық ауруларды, халкорин, асқазан және бауыр ауруларын емдеуге ұсынылған.
Мия өсімдігінің тамырында ең белсенді әрі активті биологиялық, фармакологиялық негізгі компонент «глицирризин қышқылы» болып есептеледі. Бұл қышқыл – пентациклді үштерпеноидты сапонин болып табылады және оның концентрациясы Қызыл мия өсімдігінің тамырымында 25%-ды құрайды, сондай-ақ тамырдың құрамында полифенолды қосылыстардың үлесі 3-5%-ға жуық болып келеді.
Глицирризин қышқылы мия өсімдігінің тамырында калий, кальций және магний тұздары ретінде кезедеседі. Таза глицирризин қышқылын синтездеу концентрлі күкірт қышқылы қатысында жүзеге асады. Ол туралы эксперименттік бөлімнің зертханалық жұмыстары жүргізілді.
Зерттелетін өнімге сандық талдау жасалды. Зерттеу барысында еріткіш ретінде су, аммиак алынды. Зерттеу нысаны мия өсімдігіне салыстырмалы талдау үшін географиялық орнына сәйкес Қызылорда облысы мен Батыс Алтай тауларының бөктерінде өсетін «Қызыл мия» өсімдігінің тамыры және Орал тауларының бөктерінде өсетін «Орал мия» өсімдігінің тамыры алынды. Талдау көрсеткіші ретінде масса анықталды. Мақалада глицирризин қышқылының сандық құрамын анықтау және экстракттың құрамындағы биологиялық белсенді заттардың сапалық қасиеттері салыстырамалы талданып, зерттеу жүргізу және нәтижелерін өңдеу баяндалған.
Extract from Falcaria vulgaris loaded with exosomes for the treatment of hypertension in pregnant mice: In vitro and In vivo investigations
Authors: Chen Jing , Wang Huan , Zhu Jing 
Published: October 2024

BACKGROUND: Hypertensive disorders during pregnancy pose significant risks to both maternal and fetal health, necessitating safe and effective therapeutic interventions. OBJECTIVE: This study aimed to investigate the potential of an extract derived from Falcaria vulgaris (FV), loaded with exosomes to form the Exo/FV complex, as a novel therapeutic agent for the management of hypertension in pregnant mice: antioxidants, antimicrobials, and phenolic compounds present in FV lower blood pressure. METHODS: The isolation of exosomes was done by ultracentrifugation methods and the FV was loaded into the exosomes by electroporation method. RESULTS: The Exo/FV was found to be spherical with diameter ranges from 20 to 30 nm and they were tested for biocompatibility in NHI 3T3 cell lines and found to be effective. This research investigated in vivo hypertension in mice induced by L-NAME and treated with FV and Exo/FV and found that AChE and MAO determine mice’s redox state tends to reduce blood pressure. Increased non-protein thiol (NP-SH) and decreased lipid peroxidation were also found, and PDE-5, ACE, Arginase, and MDA activity has also been tested. CONCLUSION: This analysis showed that Exo/FV effectively treated hypertension during pregnancy.
Predictive value of serum interleukin-6 for neonatal encephalopathy outcomes
Authors: Saito Junichi , Shibasaki Jun , Yamamoto Kouji , Fujita Maya , Toyoshima Katsuaki 
Published: October 2024

Background: Serum interleukin-6 (IL-6) may predict adverse outcomes of neonatal encephalopathy (NE); however, limited data regarding the predictive utility of IL-6 during neurodevelopmental follow-up are available. We aimed to determine the utility of IL-6 for predicting adverse outcomes at 18 to 22 months of age. Methods: Eighty-seven patients with NE who received therapeutic hypothermia were enrolled in this study. Serial serum IL-6 levels during the first 3 postnatal days were collected. Patients were classified into three groups: (1) death, (2) survival with moderate to severe neurodevelopmental disability (NDD) at 18–22 months of age, and (3) survival without NDD (favorable outcome). The predictive ability of IL-6 was determined by the area under the receiver-operating characteristic curve (AUC). Results: Serial IL-6 data of 80 patients with NE were available and showed peak levels on postnatal day 1; these levels gradually decreased toward day 3. By 18–22 months of age, 13 and 17 patients died and experienced moderate to severe NDD without death, respectively. Fifty patients experienced favorable outcomes. Higher IL-6 levels on day 1 predicted the composite adverse outcome (including death and survival with NDD; n = 30; AUC, 0.648). Higher IL-6 levels on day 1 predicted death ( n = 13; AUC, 0.799), whereas higher IL-6 levels on day 1 predicted survival with NDD ( n = 17; AUC, 0.536). Conclusions: The AUC of IL-6 that predicted survival with NDD was lower than the AUC of IL-6 that predicted death; therefore, IL-6 may have insufficient utility for predicting NDD without death.
Utility of doppler ultrasound in early-onset neonatal sepsis: A case-control study
Authors: Kasim A.H. , Mohammad S.A. , Habib L.A. , Saleh G.A. , Salah S.H. 
Published: October 2024

Background Early-onset sepsis is one of the leading causes of neonatal morbidity and mortality worldwide and timely diagnosis is, therefore, of paramount importance. As there is a lack of literature regarding early alteration of the cerebral blood flow (CBF) in neonatal sepsis, our study aimed to appraise changes in the CBF velocities and Doppler indices in neonates with early-onset neonatal sepsis (EONS) and to assess its diagnostic accuracy. Methods A total of 99 neonates were recruited in the study; 56 neonates with EONS, and the age-matched 43 neonates without any manifestations of sepsis. A Transcranial Doppler examination and cerebral hemodynamics were assessed in neonates during the first seventy-two hours of life. Doppler indices and CBFV were measured in the anterior cerebral artery (ACA), and middle cerebral artery (MCA), of either side. Sensitivity, specificity, positive predictive value (PPV), negative predictive value (NPV), and diagnostic accuracy were calculated. Results A significantly lower resistance in Resistivity (RI) and Pulsatility (PI) indices, a significant high end-diastolic velocity (EDV), and relatively higher peak systolic velocity (PSV) in both ACA and MCA have been documented within 72 hours of birth in neonates with EONS compared to the control group of neonates without sepsis. Conclusion Our Study revealed that assessment of CBF at early hours of birth by Transcranial Doppler examination showed alteration in cerebral hemodynamics in neonates with EONS with an increase in the CBF and a decrease in the resistance. It can be adopted as a bedside, noninvasive tool with immediate diagnostic value.
Menavigasi Dunia Investasi Hijau: Memilih Saham dengan ESG dan Ukuran Perusahaan
Authors: Giantari Tia 
Published: October 2024

Penelitian ini mengkaji pengaruh Environmental, Social, and Governance (ESG) terhadap stock return dengan ukuran perusahaan sebagai variabel moderasi. Penelitian ini menggunakan sampel penelitian yaitu perusahaan yang masuk Index Sri-Kehati periode 2019-2023. Analisis data menggunakan moderated regression analysis. Hasil penelitian menunjukkan bahwa ESG memiliki pengaruh positif terhadap stock return. Hal ini disebabkan oleh meningkatnya jumlah investor yang memprioritaskan investasi pada perusahaan yang mematuhi standar ESG. Permintaan tinggi ini mencerminkan tren preferensi investor dalam mengalokasikan dana mereka. Investor yang menerima sinyal positif ini cenderung membeli saham perusahaan tersebut dengan keyakinan bahwa perusahaan dengan praktik ESG yang baik memiliki peluang lebih besar untuk bertahan dan berkembang di masa depan.
Lebih lanjut, penelitian ini menemukan bahwa ukuran perusahaan memoderasi hubungan antara ESG dan stock return. Perusahaan besar umumnya memiliki sumber daya yang lebih memadai untuk mengelola risiko dan peluang terkait ESG, serta memberikan sinyal yang lebih kuat dan kredibel kepada investor mengenai komitmen mereka terhadap praktik bisnis yang berkelanjutan. Karena sinyal dari perusahaan besar lebih kuat, pengungkapan ESG mereka cenderung memiliki dampak yang lebih signifikan terhadap stock return. Permintaan yang meningkat terhadap saham perusahaan besar dengan praktik ESG yang baik menyebabkan kenaikan harga saham yang lebih besar.
Kata Kunci: ESG, Stok Return, Firm Size
Good Corporate Governance, Profitabilitas, Carbon Emission Disclosure, Nilai Perusahaan Pada Perusahaan Manufaktur
Authors: Widyowati Lestari Adhi , Ningsih Sri Setia , Dorahman Boy 
Published: October 2024

Nilai perusahaan dapat dicapai melalui faktor keuangan dan non keuangan, karena investor tertarik pada perusahaan dengan laba dan masa depan yang baik. Perusahaan harus sadar bahwa pentingnya beroperasi secara berkelanjutan dengan menyeimbangkan antara GCG, profitabilitas dan CED untuk meningkatkan nilai perusahaan. Penelitian ini untuk menganalisis peran CED dan profitabilitas pada pengaruh GCG terhadap nilai perusahaan. Metode penelitian adalah metode deskriptif kuantitatif. Populasi yang digunakan dalam penelitian yaitu 178 perusahaan manufaktur di BEI tahun 2018-2022. Data diambil secara purposive sampling dan menghasilkan 210 sample. Untuk menganalisa data penelitian ini menggunakan perangkat lunak smartPLS versi 3.0. Uji validitas dan reliabilitas menggunakan model pengukuran, sedangkan uji kausalitas menggunakan model structural. Hasil penelitian adalah sebagai berikut bahwa GCG, CED dan profitabilitas berpengaruh secara langsung terhadap nilai perusahaan. CED berpengaruh langsung terhadap profitabilitas. Profitabilitas dan CED tidak dapat memediasi pengaruh GCG pada nilai perusahaan. Penelitian ini memberikan bukti empiris bagaimana GCG, profitabilitas, CED mempengaruhi nilai perusahaan serta CED mempengaruhi profitabilitas. Selanjutnya penelitian ini juga menyiratkan bahwa untuk meningkatkan nilai perusahaan tidak hanya berasal dari faktor finansial saja tetapi juga dari nonfinansial yang menjadi kebaruan dalam penelitian ini.
Kata kunci: GCG,Profitabilitas, CED, Nilai Perusahaan.
"Hommage bien amical". Foreign contacts of Professor Barbara Skarga (1919-2009) based on provenance analysis of selected copies from her private book collection
Authors: Rokicka Renata 
Published: October 2024

The article presents the effect of the research conducted on the subject “Private book collection of Professor Barbara Skarga within the library collection of the Joint Libraries of the Faculties of Philosophy and Sociology of the University of Warsaw, Institute of Philosophy and Sociology of the Polish Academy of Sciences and the Polish Philosophical Society”. During many years of her scientific career, Professor Barbara Skarga (1919–2009) gathered a vast and diverse book collection. After her death, following her final will, it was handed over to the Joint Libraries of the WFiS UW, IFiS PAN, and PTF and included in the Institute of Philosophy of the Polish Academy of Sciences library resources. Barbara Skarga cooperated with many institutions that gathered researchers specializing in philosophy, as well as sociology and theology, which influenced the contents of her book collection. This article includes qualitative, quantitative, and provenance analyses of Skarga’s book collection. Using the provenance and bibliographical methods allowed us to recreate the history of the book collection and Skarga’s contacts with, among others, the French scientific community.
تحليل توزيع ضغط القوى للقدمين وبعض المتغيرات الكينماتيكية لمرحلة الاقتراب للخطوات الثلاث الاخيرة قبل مرحلتي (غرس العصا والارتقاء) وعلاقتها بإنجاز فعالية القفز بالزانة
Authors: Asst. Prof. Dr. Sabah Mahdi Saleh  
Published: October 2024

من المعروف أن أهم عوامل الوصول الى المستوى العالي في هذه المسابقة هو تطبيق العملية التدريبية بجوانبها المختلفة البدنية والمهاريه التي تؤثر بشكل مباشرة على المستوى الرقمي للاعبين كما تساعده في تحقيق أعلى ارتفاع ممكن اثناء المنافسة, حيث تتميز فعالية القفز بالزانة بقدرات بدنية عالية كالسرعة والقوة والمرونة والرشاقة، وكذلك تتطلب اداء عالي من القافز للجوانب الفنية (التكنيكية) التي تتطلبها خلال أداء مرحلة الاقتراب والمراحل الاخرى، ومن خلال ملاحظة الباحث عند أداء اللاعبين على المستوى المحلي وجد هناك ضعف في تطبيق المراحل الفنية وخاصة مرحلة ركضة الاقتراب وبالخصوص الخطوات الثلاث الاخيرة قبل مرحلتي غرس العصا والارتقاء من قبل اللاعبين مما يؤدي إلى فقدان السيطرة على عصا الزانة و بالتالي عدم اجتياز العارضة, وكذلك هناك أسباب منها الضعف لدى اللاعبين وهو قلة وجود وحدات تدريبية تعتمد على التحليل للقوى المؤثرة للقدمين(الديناميكية) والاسس الميكانيكية لهذه المرحلة، بالإضافة إلى قلة استعمال الوسائل المساعدة من قبل المدربين لتدريب للاعبين لتصحيح الاخطاء التكنيكية بالاعتماد على برامج التحليل الحركي للنواحي الميكانيكية، ولهذا هدفت دراستنا التركيز على تحليل اهم المؤشرات الميكانيكية لتوزيع ضغط القوى للقدمين(الكنيتيكية) وتحليل بعض المتغيرات الكينماتيكية لمرحلة ركضة الاقتراب للخطوات الثلاث الاخيرة قبل مرحلة غرس العصا والارتقاء, في ضوء ذلك يتم تحديد المؤشرات البايوميكانيكية المؤثرة فيها ونسبة مساهمتها في انجاز فعالية القفز بالزانة من خلال استعمال منظومة(Dynafoot3) والتصوير الفيديوي بواسطة الكامرة باستخدام برامج التحليل الحركي كوسيلة لحل المشكلة، اما هدفا البحث التعرف على العلاقة بين توزيع ضغط القوى للقدمين والمتغيرات الكينماتيكية بالإنجاز لمرحلة الاقتراب للخطوات الثلاث الاخيرة قبل مرحلتي غرس العصا والارتقاء في فعالية القفز بالزانة، التعرف على نسبة مساهمة توزيع ضغط القوى للقدمين والمتغيرات الكينماتيكية بالإنجاز لمرحلة الاقتراب للخطوات الثلاث الاخيرة قبل مرحلتي غرس العصا والارتقاء في فعالية القفز بالزانة.