bluuebunny/crossref_metadata_2025_split huggingface dataset:
In-silico Studies and Antioxidant and Neuroprotective Assessment of Microencapsulated Celecoxib against Scopolamine-induced Alzheimer’s Disease
Authors: Vishnumurthy Rajendra Herur , Priya M. Gnana Ruba , Tiwari Prashant , Solomon Viswas Raja 
Published: August 2024

Background and Objective:
Alzheimer’s disease (AD) is an enervating and chronic progressive neurodegenerative
disorder. Celecoxib (CXB) possesses efficacious antioxidants and has neuroprotective, anti-inflammatory,
and immunomodulatory properties. However, the poor bioavailability of CXB limits its therapeutic
utility. Thus, this study aimed to evaluate the microencapsulated celecoxib MCXB for neuroprotection.

Methodology:
CXB was screened by molecular docking study using AutoDock (version 5.2), and the following
proteins, such as 4EY7, 2HM1, 2Z5X, and 1PBQ were selected for predicting its neuroprotective effect.
Scopolamine 20 mg/kg/day for approximately 7 days was administered to albino rats. Pure CXB 100 mg/kg/-
day and 200 mg/kg/day, and MCXB 100 mg/kg/day and 200 mg/kg/day were administered, respectively. Further,
to assess the oxidative stress, the nitric oxide (NO), superoxide dismutase (SOD), catalase, and lipid peroxidation
(LPO) were evaluated using chemical methods. The neurochemical biomarkers like AChE, glutamate,
and dopamine were evaluated using the ELISA method. Further, the histopathology of brain cells was
carried out to assess the neuro-regeneration and neurodegeneration of the neurons.

Results:
There was a significant binding interaction of CXB (score -6.3, -6.5, -5.1, -9.1) and donepezil (score-
5.5, -7.6, -7.0, and -8.6) with AchE (4EY7), β-secretase (2HM1, monoamine oxidase (2Z5X), and glutamate
(1PBQ), respectively. MCXB-treated rats (100 mg/kg/day, 200 mg/kg/day) showed increased SOD levels
(p < 0.001), whereas NO, catalase, and LPO levels were significantly (p < 0.001) decreased as compared
to scopolamine-treated rats. Further, MCXB-treated rats showed a modulatory effect in the level of dopamine
and AchE. However, the glutamate level was significantly (p < 0.001) decreased.

Conclusion:
In addition to that, histopathological examination of the hippocampus part showed remarkable improvement
in brain cells. So, the findings of the results revealed that MCXB, in a dose-dependent manner,
showed a neuroprotective effect against scopolamine-induced AD. This effect may be attributed to the activation
of cholinergic pathways.
Spirit of Pancasila in Revolution of Accounting Education
Authors: Rini Nurul Kompyu , Wulandari Anis 
Published: August 2024

Purpose — Almost all corruption problems occur; one of the actors is an accountant. Why do many accountants get caught up in these cases, especially in Indonesia? So far, the accounting profession in Indonesia has continued to improve to align itself with the world accounting profession.
Design/methodology/approach—This research study examines the pillars of nationality in Pancasila as the foundation for analyzing the cause of financial fraud.
Findings—Accounting affects all parties, whether directly involved or not. For those directly involved, it is possible to secure their welfare. In contrast, those who are not directly involved will feel their contribution in the form of facilities regulated by the internal (company) and external (government) provisions.
Practical implications—As one of the pillars of nationality in Pancasila, nationality is expected to be used as a foundation for the accounting profession, enabling professional accountants to carry out life and obligations while developing science while still having an Indonesian heart and soul.
Originality/value — Through the five pillars of nationality in Pancasila, which are included in the accounting education process as a balance between secularity material and Pancasila and ethics originating from Indonesian national identity.
Keywords — Pancasila, accounting education, accountant, financial fraud
Paper type — Research Paper
Helping Hand During Covid-19 Pandemic: Exploring Motivation and Implications Corporate Social Responsibility Banking Sector
Authors: Dewi Kadek Goldina Putri , Sukoharsono Eko Ganis , Baridwan Zaki 
Published: August 2024

Purpose: This study explores the motivations and implications of implementing Corporate Social Responsibility in Bali's banking sector during the COVID-19 pandemic.
Design/methodology/approach The methodology used in this research is qualitative research with a case study approach.
Findings The study's results are that the motivation for implementing Corporate Social Responsibility during the COVID-19 pandemic is to comply with applicable norms/rules, caring attitudes, awareness, and social responsibility, as well as the company's desire to empower communities, get awards and fulfil social interests. Also, these study's findings are related to the implications of implementing Corporate Social Responsibility, namely improving the company's image, increasing customer trust, establishing better relationships with stakeholders, and transmitting kindness, gratitude, happiness, self-confidence, and respect. The concept of motivation and the implications of implementing Corporate Social Responsibility in Bali's banking industry, especially PT Bank Pembangunan Daerah Bali, during the Covid-19 pandemic, can be implemented in 3 forms of implementation, namely community relations, which are charity or donation activities, philanthropic community assistance. Or help partially solve problems and be citizenship-oriented to build community competitiveness.
Practical implications This research encourages the development of socio-environmental accounting studies, and this research can provide input to the authorities in regulating policies or regulations regarding the importance of caring attitudes towards society and the environment and how the community has felt the impacts. Because, as we know, the Corporate Social Responsibility disclosure reporting policy is in the form of a sustainability report, which is still voluntary, it is hoped that the government can require disclosure of Corporate Social Responsibility reporting to large companies that have a relatively good financial performance by making standard reporting standards, accepted by the whole company because this sustainability report is the best means of providing information to investors and shareholders.
Originality/value: This research framework is compiled from business people's aspirations, especially in the banking sector, who seek to foster motivation to care about the social and environmental environment by implementing Corporate Social Responsibility, which will have implications for corporate sustainability.
Keywords Implementation; Corporate Social Responsibility; Charity; Philanthropy; Citizenship.
Paper-type Case study
Non-Cash Transaction Policy: The Steps for Cashless Management in Central Java Province
Authors: Setiawan Zeffri , Rosidi  , Purwanti Lilik 
Published: August 2024

Purpose - This study aims to understand the implementation steps of the non-cash transaction policy in the Central Java Provincial Government, with Edward III's (1980) "Policy Implementation Theory" as a tool for analyzing the supporting and inhibiting factors of implementation.
Design/methodology/approach—This research uses a qualitative approach. Data was collected through in-depth interviews and document collection regarding the application of non-cash transactions. The informants in this study involved 2 participants from the Regional Financial and Asset Management Agency of Central Java Province. These participants are policymakers and technical implementers who apply non-cash transactions to the research object.
Findings - Result Research shows that implementing the non-cash transaction policy has been going well from the perspective of the executor's understanding of non-cash management. The Central Java Provincial Government takes steps in policy implementation: preparation, implementation, and control. Supporting factors in implementation come from communication and financial resources. Meanwhile, human resources, physical resources, disposition and bureaucracy need to be evaluated because they can potentially hinder implementation in the Central Java Provincial Government.
Practical implications—The implementation of the non-cash transaction policy found supporting factors and obstacles. This is useful in improving the quality of local government financial management so that implementation is not limited to fulfilling obligations but also has uses.
Originality/value - Implementing non-cash transactions is necessary for Regional Governments because it brings many benefits in the context of realizing good governance. This study seeks to analyze the application of non-cash transactions and identify the causes of the low application of non-cash transactions. This study reveals the facts related to implementing the non-cash transaction policy so that it can provide input to the government in implementing regional financial management.
Keywords- Cashless, Public Policy; Financial Administration; Edwards III Theory
Paper type- Case study
Determination Of Technology-Based Accounting Curriculum Through Financial Literacy
Authors: Khairin Fibriyani Nur , Syakura Muhammad Abadan , * Irwansyah 
Published: August 2024

Purpose This study aims to determine which factors can affect financial literacy as the basis for developing a technology-based accounting curriculum at the Accounting Department, Faculty of Economics and Business, Mulawarman University.
Design/methodology/approach This research is a quantitative study using primary data obtained through a questionnaire filled out by 100 respondents. The data is then processed using Smart-PLS.
Findings The results showed that financial behavior and financial attitudes had a positive effect on financial literacy, while financial technology did not affect financial literacy. This proves that the behavior and attitudes shown by the Faculty of Economics and Business students can increase student curiosity regarding financial management and understanding of financial instruments to improve student financial literacy. In addition, from the respondents' answers, it can also be seen that the literacy level of students is at a sufficient literate level, which means that students have a good understanding of financial management but are still unable to maximize the use of financial products and services. The lack of students' use of financial technology is evidence of this.
Practical implications The results of this research contribute to the Accounting Department needing to add material about the benefits and functions of financial technology in financial management to improve student competence in the industrial era 4.0.
Originality/value This paper presents financial literacy as the basis for improving a technology-based curriculum that is currently indispensable in accounting education.
Keywords : Financial Literacy; Financial Technology; Financial Attitude; Accounting Curriculum
Paper-type Case study
Dynamic Link Between Stock Market Size and Stock Market Investment Returns In Nigeria
Authors: Babarinde Gbenga Festus 
Published: August 2024

Purpose—This study examines the dynamic link between stock market size and investment returns in Nigeria.
Design/Methodology: Based on an ex post facto research design, the Autoregressive Distributed Lag (ARDL) technique was applied to the annual time series data obtained from the Central Bank of Nigeria’s statistical bulletin for the period 1985 to 2019.
Findings-- Findings indicate a negative, weak, and significant correlation and a long-run relationship between stock market size and stock market returns in Nigeria. Furthermore, this study confirmed that in the long run, the stock market size negatively and significantly affects stock market returns in Nigeria. However, in the short run, the effect of stock market size on returns is positive and statistically significant.
Practical Implications--It is imperative that the government vigorously pursue capital market policies directed at expanding the market size in close partnership with the organized private sector. In contrast, the long-run negative effect of stock market size on stock market investors should be mitigated by improving the financial market environment in the areas of law and policy framework, professionalism and ethical operations, infrastructural improvements, etc.
Original Value—This study posits that there is a significant negative long-run relationship between size and investment returns in the Nigerian Stock Exchange, and this relationship has long-term policy implications for the economy.
Keywords-- All-share index, Autoregressive Distributed Lag, Investments, Market capitalization, Stock market size, Stock returns.
Paper Type—Research paper
I.T. Skills Accountants: A Study on Job Ads
Authors: Sari Lidya Puspita , Suryani Ani , Yusoff Zetty Zahureen Mohd 
Published: August 2024

Purpose—This study aims to identify the IT skills required for accounting staff, managers, and supervisor positions in the labour market and assist prospective accounting graduates in building the necessary skills to obtain the desired career.
Design/methodology/approach—This study utilized the content analysis method to analyze 543 job advertisements from the Job Street website. The data was then tested using the Kruskal-Wallis test to determine the differences in the skill requirements between positions.
Findings — The skills most in demand across all positions are those associated with Microsoft Office and accounting software. The difference in needs at staff, supervisor, and manager positions was confirmed.
Practical implications — This study informs prospective accounting graduates about the labour market’s skill requirements. It is expected to raise graduates’ awareness and understanding, allowing them to prepare the skills required for the expected jobs.
Originality/value—This study contributes to the previous literature by identifying the intensity of the need for information technology skills in the current digital era through the percentage of needs. Framed in the signalling theory, the content analysis of the paper presents a comparison of skills required among different positions (staff, supervisor, manager).
Keywords — accountant; content analysis; IT skills; job advertisement; data analytic; accounting software
Paper type — empirical paper
Ngunduh Wohing Pakarti: The Moral Roots of Business Governance Principles
Authors: Widhianningrum Purweni , Sukoharsono Eko Ganis , Roekhudin  , Prihatiningtias Yeney Widya 
Published: August 2024

Purpose—This study aims to explore and interpret the moral values of ngunduh wooing Jakarta, which are the basis for forming business governance principles.
Design/methodology/approach — This study uses a qualitative method with an interpretive paradigm emphasising a deep understanding of the meaning of ngunduh wohing pakarti in ancient Javanese society.
Findings — The moral teaching of ngunduh wohing pakarti is a code of conduct for the ancient Javanese people to manage business activities. The actualization of the moral values ​​as the building of ngunduh wohing pakarti, consisting of balance, honesty, fairness, sincerity, and compassion, is an inspirational signal in formulating the principles of modern business governance today.
Practical implications — Ngunduh wohing pakarti can have practical implications for management in carrying out managerial functions so that they can support wise business decision-making processes without harming other parties. The consistent application of governance principles in the moral corridor can provide added value for stakeholders and maintain a sustainable business growth process.
Originality/value — This study explores the historical portrait of the development of business governance in Indonesia, especially in the ancient Javanese period. It interprets the moral meaning of ngunduh wohing pakarti in business governance principles.
The determinants of firm profitability in the Tunisian Stock Exchange
Authors: Ben Moussa Mohamed Aymen , Boubaker Adel 
Published: August 2024

Purpose — This research aims to analyze the determinants of firm profitability in the Tunisian Stock Exchange.
Design/methodology/approach—This research used a panel static model on a sample of 30 firms listed on the Tunisian stock exchange from 2016 to 2021.
Findings — The results show that capital, size, liquidity, and economic growth positively affect firm profitability, but inflation and financial autonomy negatively affect firm profitability.
Practical implications—This scholarly article's practical implications are that organizations can improve their profitability by focusing on capital, size, liquidity, and economic growth while also being cautious about inflation and financial autonomy.
Originality/value — This scholarly article's original value lies in examining the determinants of firm profitability in the context of Tunisian stock exchange-listed firms. It provides insights into the specific factors that influence profitability and their effects.
Paper type — Case research
Competitiveness Improvement in BUMDes Through Marketing Digitalization
Authors: Ghofar Abdul , Handaru Wuri Cahya , Riza Muhammad Faisal , Umam Khoirul , Kusumadewi Areta Widya , Larasati Wahyu Kartika , Nafi’a Insania , Aqila Hafizh , Maharani Cevira Dewi , Pratama Fadhil Irvan , Jawo Muhammed 
Published: August 2024

Purpose — The objectives of this research are (1) to create digital marketing strategies using SWOT analysis, (2) to create information channels as digital marketing media using websites, and (3) to strengthen the image and governance of BUMDes Mitra Sejati of Kucur village, which has managed several business units and was affected by the COVID-19 pandemic.
Design/methodology/approach — This research uses the qualitative method with the case study and interview approach, so the results are analytical and descriptive in nature. The population of this research is Village-Owned Enterprises throughout Indonesia, and the sample is BUMDes Mitra Sejati, a village-owned enterprise located in Kucur village of Dau sub-district in Malang regency. The village government manages this organization.
Findings—BUMDes Mitra Sejati's growth is hampered by ineffective governance, the unavailability of suitable marketing and promotion media for the village's products and tourist destinations, and poor product branding and innovation.
Practical implications — This research helps the enterprise optimize digital marketing, which other BUMDes in Indonesia. can also utilize
Originality/value — This article presents a case of digital marketing applied by BUMDes in Indonesia so that it can provide an example of the sub-optimal use of digital marketing that reduces BUMDes revenue.
Paper type — Case study
Strategy of Kopi Sembalun Agro-tourism (Study in Sembalun Village, East Lombok Regency, NTB)
Authors: Kurniatun Eni , Hakim Luchman , Pangestuti Edriana 
Published: August 2024

Purpose—This research aims to analyze the potential for developing the agrotourism “Kopi Sembalun” in Sembalun Village, East Lombok.
Design/methodology/approach — This research used a qualitative approach by observing the Sembalun village areas to see the potential of agritourism activities related to coffee to be developed as a destination of agrotourism. Data were obtained from direct observation and a semi-structured interview with informants. Then, the obtained results were analyzed using the SWOT strategy IFAS and EFAS analysis.
Findings — Glamping Sajang, Bukit Pemedengan, Kebun Kopi Amaq Hartono, Kopikey, Sembalun Coffee House, and Rinjani Coffee have more potential than the other places. The direction of the strategy for developing agritourism coffee Sembalun is in quadrant I. An aggressive strategy using the strength opportunity (SO) is the best strategy for agritourism coffee in Sembalun village. The system that will be developed will elevate the history of Sembalun coffee and increase the ability to process coffee as an attraction; expand the marketing of Sembalun coffee by exploiting the potential of nature, maintaining coffee productivity and quality, involving coffee farming communities in the development of coffee agrotourism.
Practical implications—This research implication is used by the owner, manager, and community of Sembalun Village to manage and develop Sembalun coffee agrotourism so that Sembalun coffee is increasingly widely known and has an economic impact on coffee farming communities in Sembalun Village.
Originality/value — This paper describes effective solutions for coffee farmers regarding agro-tourism development strategies.
Indonesia's Critical View on Public Sector Accounting: Insights from M Nastir's Thought
Authors: Zuhdi Rahmat , Sudarma Made 
Published: August 2024

Purpose — This research attempts to introduce a typical Indonesian critical thought, M. Natsir's perspective, which can be used to study public sector accounting.
Design/methodology/approach-- This study used the narrative literature review method. This article then compiled an outline of M Natsir's critical methodology, which focuses on the emancipatory revolution based on the spirit of Islamic values and continues to prioritize democracy and national unity. It hopes the methodology can construct the [financial] state management to align with the nation's interests.
Findings — The results of this study indicate that the development of paradigmatic studies in the field of accounting opens great opportunities to complete, perfect, and even present concepts in new accounting models that are in line with the needs of the ages, as shown in this article, which borrows the thoughts of M Natsir. This reflection serves as a methodological basis to present the concept of an emancipatory revolution based on the spirit of Islam and the love for motherland values growing within Indonesian society. Therefore, people's conceptions of love for material things can be oriented in a more beneficial direction for society. It can also construct a country's best financial management method.
Practical implications — This research encourages the presence of public sector accounting studies without forgetting the context of local values, love of country, and Islamic spirit in the form of good state financial management.
Originality/value—This research framework critiques the concept and practice of NPM and its accrual accounting as a derivative of neoliberal ideology. It also examines the roots of economic policies that are not oriented towards the interests of the people in general. Using this proposed framework, it is hoped that the spirit of love for the motherland and the spirit of Islam can be felt in the state's financial accounting and management.
Paper type — Research Papers