bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISIS KINERJA KEUANGAN PERUSAHAAN SEBELUM DAN SAAT PANDEMI COVID-19 PADA SUB SEKTOR HOTEL YANG TERDAFTAR DI BURSA EFEK INDONESIA 2019-2020
Authors: Anang Anang , Setiorini Hesti , Marini Marini 
Published: August 2024

The purpose of this study is to find out 1) the companies' financial performance seen from the profitability ratio using the calculation of return on assets, 2) the companies' financial performance seen from the liquidity ratio using the calculation of the current ratio, 3) the companies' financial performance seen from the solvency ratio using the debt to calculation equity ratio, 3) companies' financial performance seen from the activity ratio using asset turnover calculation. This research was conducted on hotel sector companies listed on the Indonesia Stock Exchange for the 2019-2020 period from 2 January 2023 to 2 February 2023. The hotel companies studied consisted of 21 companies with the 2019-2020 observation period so that the sample became 42 financial reports using the purposive sampling technique. The data collection techniques were in the form of documentation of financial reports. The data was analyzed using the descriptive quantitative by testing the Wilcoxon signed rank test. The results show that there are significant differences in financial performance before and during the Covid- 19 pandemic for the hotel sub-sector companies listed on the IDX in 2019-2020 with an Asymp value. Sig (2-tailed) on the variable return on assets 0.009 <0.05; at variable current ratio 0.021 <0.05; debt to equity ratio (DER) of 0.058> 0.05; total asset turnover (TATO) of 0.001 <0.05.
Keywords: Return On Assets, Current Ratio, Debt To Equity Ratio, Total Asset Turn Over
Pelaporan SPT Tahunan Wajib Pajak Orang Pribadi Menggunakan Electronic Filing
Authors: Setiadi Agnya Salsabila , Sari Ervina Indri , Adnyana I Gede Sudi 
Published: August 2024

Tax Reporting, E-Filing and Personal Taxpayers

_______257

Submitted
FEBRUARY 2024

Accepted
JULY 2024

JABKES

Jurnal Aplikasi Bisnis Kesatuan
Vol. 4 No. 2, 2024
page. 257-262
IBI Kesatuan
ISSN 2807 – 6036
DOI: 10.37641/jabkes.v4i2.2010

KPP Pratama Ciawi is a tax office that operates in general and aims tcollect revenue through tax reporting activities. Annual SPT reporting is an obligation that must be carried out by individual taxpayers. In the digital era, electronic filing, or E-filing, has become an alternative introduced by the Directorate General of Taxes to simplify the online tax reporting process. The purpose of this research is to review the procedure for reporting the annual SPT of individual taxpayers using E-filing. The results of this study indicate that E-filing provides many advantages for individual taxpayers. The reporting process can be carried out flexibly and efficiently without the need to queue at the tax office. In addition, E-filing allows taxpayers to fill out and send annual tax returns in real time via electronic devices such as computers, laptops, or smartphones.

Keywords: Tax Reporting, E-filing
Fungsi dan Peran Uang Dalam Sistem Moneter Islam
Authors: Gausian Gini , Ayuni Hilyah Qurrota 
Published: August 2024

Di era sekarang tentu uang merupakan hal yang tidak bisa terpisahkan dari manusia dalam kehidupan sehari - hari. Semua kegiatan ekonomi memerlukan uang untuk menggerakan barang dan jasa sehari-hari. Semua barang dan jasa mempunyai harga, yang dalam ilmu ekonomi dapat diukur dengan uang. Dalam ekonomi Islam, uang adalah alat tukar dan satuan hitung. Namun, berbeda dengan barang dan jasa ekonomi, uang bukanlah komoditas yang dapat diperjualbelikan. Artikel ini bertujuan untuk menyelidiki fungsi dan peranan uang dalam sistem moneter Islam. Metode penelitian ini mengarah kepada kajian secara kepustakaan (library research) pengumpulan data dengan cara mencari sumber dari berbagai sumber seperti buku, jurnal, dan riset-riset yang sudah ada. Hasil dari artikel ini bahwa dalam perspektif Islam, uang hanya dianggap sebagai alat pertukaran yang digunakan untuk memperoleh barang dan jasa. Ajaran Islam menegaskan penolakan terhadap penumpukan kekayaan dalam bentuk uang dan menegaskan larangan terhadap pendekatan yang menjadikan uang sebagai objek komoditas, karena praktek perdagangan uang diyakini dapat menghasilkan dampak yang merugikan, termasuk peningkatan laju inflasi.
Kata kunci: uang; sistem moneter; ekonomi islam
Усувні сингулярності відображень з оберненою нерівністю Полецького на ріманових многовидах
Authors: Desyatka V. , Sevost’yanov E. 
Published: August 2024

УДК 517.5
Розглядаються відкриті дискретні відображення ріманових многовидів, які задовольняють деяку модульну нерівність. Вивчається можливість неперервного продовження таких відображень в ізольовану точку межі. Доведено наявність такого продовження, якщо відображення не приймає дві та більше точок зв'язного ріманового многовиду, а мажоранта у модульній нерівності є інтегровною по майже всіх сферах.
Найкращі наближення класів періодичних функцій багатьох змінних з обмеженою домінуючою мішаною похідною
Authors: Pozharska K. , Romanyuk A. , Yanchenko S. 
Published: August 2024

УДК 517.51
Встановлено точні за порядком оцінки наближення класів Соболєва

W

p
,
α

r

(

𝕋
d

)

періодичних функцій багатьох змінних з обмеженою домінуючою мішаною похідною. Наближення здійснюється за допомогою тригонометричних поліномів зі спектром у східчастих гіперболічних хрестах, а похибка оцінюється в метриці простору

B

q
,1

(

𝕋
d

)

,

1
≤
p
,
q
<
∞
.
Magnetic Fields in M-dwarf Members of the Pleiades Open Cluster Using APOGEE Spectra
Authors: Wanderley Fábio , Cunha Katia , Kochukhov Oleg , Smith Verne V. , Souto Diogo , Cao Lyra , Covey Kevin , Majewski Steven R. , Martinez Cintia , Muirhead Philip S. , Pinsonneault Marc , Allende Prieto C. , Stassun Keivan G. 
Published: August 2024

Abstract
Average magnetic field measurements are presented for 62 M-dwarf members of the Pleiades open cluster, derived from Zeeman-enhanced Fe i lines in the H band. A Markov Chain Monte Carlo methodology was employed to model magnetic filling factors using Sloan Digital Sky Survey (SDSS) IV APOGEE high-resolution spectra, along with the radiative transfer code Synmast, MARCS stellar atmosphere models, and the APOGEE Data Release 17 spectral line list. There is a positive correlation between mean magnetic fields and stellar rotation, with slow-rotator stars (Rossby number, Ro > 0.13) exhibiting a steeper slope than rapid rotators (Ro < 0.13). However, the latter sample still shows a positive trend between Ro and magnetic fields, which is given by 〈B〉 = 1604 × Ro−0.20. The derived stellar radii when compared with physical isochrones show that, on average, our sample shows radius inflation, with median enhanced radii ranging from +3.0% to +7.0%, depending on the model. There is a positive correlation between magnetic field strength and radius inflation, as well as with stellar spot coverage, correlations which together indicate that stellar spot-filling factors generated by strong magnetic fields might be the mechanism that drives radius inflation in these stars. We also compare our derived magnetic fields with chromospheric emission lines (Hα, Hβ, and Ca ii K), as well as with X-ray and Hα to bolometric luminosity ratios, and find that stars with higher chromospheric and coronal activity tend to be more magnetic.
Intentional Learning in Nursing Education: Can It Foster Success in Competency-Based Education?
Authors: Mollman Sarah 
Published: August 2024

Background:
The defining attributes of intentional learning match the needed characteristics of students in competency-based education (CBE). The Learning Orientation Questionnaire measures these characteristics and can be used to facilitate improvement in these attitudes and skills, which results in higher order thinking and lifelong learning.

Method:

A longitudinal study was performed with nursing students (
N
= 53) to determine if intentional learning scores continued to improve over time and were associated with student performance.

Results:

These students had significantly higher intentional learning scores at the end of the program than at the end of the second semester (
p
< .001). Intentional learning scores were not associated with student performance at the end of the program (
p
= .473).

Conclusion:

As nursing programs transition to CBE, intentional learning theory can be used to support students. Nursing programs are advancing these characteristics but will need to do so earlier as they implement CBE.

[
J Nurs Educ
. 2024;63(8):552–555.]
Anterior Chamber Intraocular Lens Implantation Versus Four-Flanged Scleral Fixation Technique for Patients With Loss of Capsular Support During Routine Cataract Surgery
Authors: Dubinsky-Pertzov Biana , Mahler Ori , Shemer Asaf , Hecht Idan , Simaan Francis , Belkin Avner , Pras Eran , Einan-Lifshitz Adi 
Published: August 2024

Purpose:
To compare the outcomes of anterior chamber intraocular lens (AC-IOL) implantation versus the four-flanged scleral fixation technique in eyes with loss of capsular support during routine cataract surgery.

Methods:
This was a retrospective cohort study of all patients in whom an IOL was implanted either during or after short-term aphakia due to loss of capsular and sulcus support in a routine cataract surgery with at least 6 months of follow-up time between 2015 and 2023 in a tertiary medical center in Israel. Two different IOL implantation techniques were compared: the implantation of an angle-supported ACIOL and four-flanged scleral fixation. Main outcome measures included postoperative complications such as pseudophakic bullous keratopathy, loss of intraocular pressure control and glaucoma, IOL subluxation, and retinal detachment.

Results:

Sixty-five eyes of 65 patients were included in the study, 33 eyes in the AC-IOL group and 32 eyes in the flange group. Follow-up time was 29.92 ± 20.02 months in the AC-IOL group and 20.17 ± 15.56 months in the flange group (
P
= .087). Pseudophakic bullous keratopathy was observed in 10 (30.3%) patients in the AC-IOL group and in 1 (3.1%) patient in the flange group (
P
= .04). This association remained significant using survival analysis (
P
= .006). In 4 (12.1%) patients in the AC-IOL group, a glaucoma filtering procedure was performed to control the intraocular pressure compared with none in the flange group (
P
= .042).

Conclusions:
In the setting of loss of capsular support during routine cataract surgery, four-flanged scleral fixation showed an overall lower rate of complications and significantly reduced rate of subsequent surgical interventions.

[
J Refract Surg
. 2024;40(8):e520–e526.]
Evaluation of drug safety in pediatric epileptic patients: A prospective interventional study with clinical pharmacist intervention at a tertiary care teaching hospital
Authors: Wali Shashikala C. , Mahantashetti Niranjana S. , Ganachari Madiwalayya Shivakantayya , Devarinti Revanasiddappa 
Published: August 2024

Abstract:CONTEXT:Epilepsy is a neurological disorder that is frequently observed among the pediatric populations, with a global prevalence of 7.5% per 1000 children. The main objectives of the therapy are to prevent or manage seizures, enhance the quality of life, and provide treatment without adverse drug reactions (ADRs). However, for children with epilepsy, the treatment goals also encompass improving learning abilities and daily living routines, in addition to eliminating the root cause, as childhood represents a hazardous phase of brain development.AIMS:The aims of this study were to evaluate, monitor, and manage ADRs for antiepileptic drugs (AEDs) in the pediatric population by clinical pharmacists’ intervention.SETTINGS AND DESIGN:A 1-year prospective interventional study was conducted at a tertiary care teaching hospital among pediatric epileptic patients.SUBJECTS AND METHODS:Patientsn= 141 those who were satisfied with the abovementioned study criteria and taken their informed assent and consent of the patients before initiating the study were enrolled.STATISTICAL ANALYSIS USED:Data were analyzed using Excel-MS-Window Version-12.RESULTS:n= 141 patients were observed in this study, with the male population comprising the majority at 57%, whereas the female population accounted for 42.5%. The age group between 1 and 5 years was found to be the most prevalent. A further analysis revealed that monotherapy involving sodium valproate (23%) and levetiracetam (16%) was predominantly administered. The maximum number of ADRs was related to polytherapy, with generalized neurological and gastrointestinal tract discomfort being the most common at 31%. All observed ADRs were categorized as mild in nature and 97% were deemed preventable.CONCLUSION:Sodium valproate and levetiracetam are commonly employed AEDs as a solitary therapy, wherein the likelihood of encountering an ADR is amplified in the context of polytherapy. Timely identification and perpetual vigilance in monitoring ADRs can effectively mitigate the development of medical complications, and ultimately facilitate the attainment of predetermined therapeutic outcomes.
Ayurgenomics – A narrative review
Authors: Ranade Manjiri Anil 
Published: August 2024

Abstract:

Ayurgenomics is the integration of Ayurvedic principles with genomics to provide personalized approaches for the predictive, preventive, and curative aspects of medicine. It focuses on the interindividual variability due to genetic variability in humans, using the concept of Prakriti, which is a fusion of the comparative proportion of three main things, i.e., Tridoshas, namely, Vata, Pitta, and Kapha. Prakriti is used to define physical, physiological, and psychological traits of an individual and is the template for individualized diet, lifestyle counseling, and treatment. Ayurgenomics is an emerging field of interest where the therapeutic and lifestyle regime selection is made on the basis of clinical assessment of an individual maintaining one’s Prakriti. It is a novel concept of genomics suitable for one’s genetic makeup with the help of Ayurveda. It is possible that as Ayurveda gains more recognition and acceptance in mainstream health care, practitioners may incorporate more Ayurvedic principles and techniques in their practices, including categorizing patients based on Ayurvedic theories such as Prakriti. However, it is important to note that Ayurveda and allopathic medicine are based on different principles and may not always be compatible, so it is important for practitioners to have proper training and understanding of both systems before combining them in treatment. It is also important to note that while some studies have found correlation between Prakriti and genetics, more research is needed to establish the validity of Ayurgenomics as a field. Therefore, practitioners should be cautious in using Ayurvedic principles to make treatment decisions without thorough understanding of the patient’s condition and the potential risks and benefits of the treatment.
Early Infantile Hemophagocytic Lymphohistiocytosis Masquerading as Late-onset Sepsis: A Case Report with Review of the Literature
Authors: Ramitha L. , Ahmed Amith , Kamath Laxmi , Sharma Deepa Mohan , Chandra Prathap 
Published: August 2024

Background:
Hemophagocytic lymphohistiocytosis (HLH) is a condition due to uncontrolled overactivation of macrophages, cytotoxic T cells, and natural killer cells creating a cytokine storm, characterized by multiorgan involvement. Familial HLH (fHLH) is due to genetic defects and presents early in life. There are only a few reports of neonatal onset of fHLH.

Clinical Description:
A 40-days-old male baby, born at 36 weeks of gestation, presented with fever, abdominal distension, poor feeding, lethargy, seizures. He had metabolic acidosis, respiratory failure, hepatosplenomegaly and bicytopenia, with a deranged coagulation profile.

Management and Outcome:
Treatment was started as per sepsis with meningitis with disseminated coagulation profile. All cultures were sterile, bacterial and fungal polymerase chain reaction were negative, but the baby deteriorated rapidly to shock. As the baby fulfilled the HLH criteria, he was started on intravenous immunoglobulin, methylprednisolone, and immunomodulator anakinra while sending sample for whole-exome sequencing for primary HLH. However, the baby succumbed to the illness. Whole-exome sequencing revealed a perforin-1 gene defect which confirmed primary HLH type 2.

Conclusion:
This report creates awareness that a primary genetic HLH may mimic early infantile sepsis. The rapidly progressive course in an otherwise healthy, breast-fed baby, with no setting of sepsis, and absence of infective etiology, should raise a suspicion of this underlying potentially fatal condition.
Antenatal care utilisation among adolescent mothers in Ngozi Province, Burundi
Authors: Iradukunda Ladouce Ingrid , Ogunbode Olayinka Oladunjoye , Arulogun Oyedunni Sola 
Published: August 2024

Abstract

Background:
Globally pregnancy and childbirth complications are the leading cause of death among adolescents, with evidence showing that antenatal care (ANC) is a very effective preventive intervention. In Burundi, there is limited information on the extent to which pregnant adolescents utilise such services.

Objective:
To assess the ANC utilisation and factors associated with its use among adolescent mothers in Ngozi Province, Burundi.

Materials and Methods:
A cross-sectional, health facility-based study among 216 adolescent mothers who had given birth within two years preceding this study, using structured questionnaires and records from previous ANC booklets. A multistage random sampling technique was used to select respondents while the utilisation of ANC was determined by the frequency of ANC visits and the time when the women enrolled for the first ANC visit.

Results:
The majority (98.1%) of adolescent mothers in Ngozi Province used ANC services. Most respondents (64.8%) initiated ANC services within the first trimester while 57.8% attained the minimum of four recommended ANC visits. Marital status (P = 0.001), geographical location (P = 0.009), occupation of the partner (P = 0.002) and type of the last pregnancy (P = 0.012) were associated with ANC initiation within the first trimester while marital status (P < 0.001), respondent’s employment (P = 0.003) and type of last pregnancy (P < 0.001) were associated with appropriate ANC frequency.

Conclusion:
This study revealed a high use of ANC services among adolescent mothers, although more than one-third attended ANC late. There is therefore the need to put more effort into improving early booking for ANC.
Effects of Lotus Flower Extract on Cotton Fabric and Its Antimicrobial Activity against Wound Causing Pathogens
Authors: Bhuvaneswari S , Suseela J. 
Published: August 2024

Abstract

Background:
Hemp that belongs to the cannabis plant has been used for medicinal purposes for centuries due to the purposes that contained natural plant products. Of all these types, lotus flower extract obtained from the Nelumbo nucifera has been considered to possess some antibacterial activity. This study seeks to evaluate the effectiveness of bacteriostatic activity of lotus flower extract incorporated into fabrics used in coating the dressing.

Methods:
Leaves of lotus were used and subjected to extraction using methanol and diethyl ether solvents. These extracts were then practiced in a Petri dish plate against the specific pathogens of wound infections obtained from Microbial Type Culture Collection (MTCC). According to the type of cell wall, the pathogens were divided into Gram-positive cocci: Staphylococcus aureus and Streptococcus pyogenes, and Gram-negative: Escherichia coli and Pseudomonas aeruginosa. The antimicrobial effectiveness was tested by means of the disc diffusion method. The phytochemical component was also screened as a way of determining the secondary metabolites present in the extracts.

Results:
Alkaloids, anthraquinone, flavone, saponin, glycoside, tannin, phenol and cardiac glycoside were present in the Phytochemical analysis of extracts of O.moschata. The antibacterial tests on bacterial species’ growth revealed that all the extracts were moderately effective against S. aureus, showing the zone of inhibition between 5 – 10 mm, whereas against P. aeruginosa and E. coli the extracts were highly effective with a zone of inhibition between 7 – 15 mm.

Conclusion:
In the case of this research, it is clearly depicted that lotus flower extracts have strong antibacterial properties especially against the Gram-negative bacteria namely P. aeruginosa and E. coli. These findings are in concordance with the ethno medial usage of lotus plant in treating infected wounds and opens up applications in using the extracts to develop antibacterial fabric scarf solutions. More related works should be conducted to investigate the clinical utility and effectiveness of the above extracts in wound healing and their safety.
A Survey Study on the Use of Music for Self-care during Menopause
Authors: Balasubramanian Sruthee , Mukherjee Baishali , Sundar Sumathy 
Published: August 2024

Abstract

Introduction:
Menopause is a natural stage in the life of all women. However, the psychophysiological changes as a result of menopause can be difficult to cope with, resulting in various symptoms such as anxiety, depression, physical pain, hot flashes, and cognitive disturbances and deterioration in the quality of life of women facing these symptoms. Alternative and complementary therapies such as music therapy may be useful in coping with the common symptoms of menopause. Using music for self-care may have positive effects on the mind and body of women experiencing various psychophysiological symptoms of menopause.

Aim and Objectives:
The survey aims to understand if and how women use music for self-care during the menopausal phase. The survey questionnaire focuses on understanding the effects of music and whether it has been a useful resource in coping with the symptoms of menopause experienced by women. The symptoms of menopause focused on this study include stress, changes in mood, pain, and sleep quality. The study also aims to understand whether women engage in music actively while experiencing the symptoms of menopause, the methods used, and the musical experiences involved while engaging in music during menopause.

Methods:
This is a survey questionnaire-based study to understand the use of music for self-care during menopause and the effects of music on women during the menopausal phase. The study uses a qualitative descriptive method of research to get an in-depth analysis and understanding of how women use music for self-care. The study formed dimensions based on the themes that were derived through the questions and responses received from the participants. Responses were analyzed under these dimensions, and the results were elaborated qualitatively in a detailed and descriptive manner.

Results:
(a) Awareness about music for self-care: Only 17.5% of participants used music regularly for self-care during menopause. A higher percentage of educated women (PG or higher) were more aware, yet overall awareness was low. (b) Psychophysiological symptoms: 90% used music to relax when stressed, 55% to regulate mood, and over 60% for pain management. Mixed effects were seen on sleep quality. (c) Active engagement: 42.5% did not actively engage in music for managing symptoms. Film music was the most preferred genre. (d) Mind–body responses: Participants reported increased mindfulness (50%) and happiness (50%). (e) Other methods: More than 50% resorted to chanting/prayer and over 30% to yoga and meditation.

Conclusion:
Awareness and proactive use of music for self-care remain limited; the findings demonstrate significant benefits, particularly in stress relief, mood regulation, pain reduction, and improved sleep quality.