bluuebunny/crossref_metadata_2025_split huggingface dataset:
Optimasi Formula Micellar water Antipolutan Mengandung Ekstrak Bunga Rosella Merah (Hibiscus sabdariffa L. var. roselindo1)
Authors: Fitri Hidayah Anisa , Maulani Fajrina , Astuti Ika Yuni 
Published: February 2025

Paparan polusi udara secara terus menerus menyebabkan berbagai macam permasalahan pada kulit wajah. Antosianin dalam ekstrak bunga rosella merah diketahui memiliki aktifitas sebagai antipolutan sehingga berpotensi untuk dikembangkan menjadi produk micellar water. Micellar water yang mengandung surfaktan dan antosianin dalam ekstrak bunga rosella diharapkan dapat meningkatkan efektifitas dalam pembersihan. Namun demikian perlu dilakukan pertimbangan dalam pemilihan dan penentuan konsentrasi surfaktan yang digunakan karena dapat mempengaruhi parameter fisik krusial akhir sediaan seperti pH; yang dapat mempengaruhi stabilitas sifat fisika kimia senyawa antosianin, serta viskositas dan kejernihan sediaan. PEG-6 caprylic/capryic glycerides (PEG-6 caprylic), dan disodium cocoamphodiacetate (DCC) merupakan dua surfaktan yang dapat digunakan dan dioptimasi agar menghasilkan formula optimum micellar water yang memenuhi syarat dan diharapkan dapat mempertahankan stabilitas antosianin di dalamnya. Penelitian ini bertujuan untuk melakukan optimasi formula micellar water ekstrak bunga rosella dengan menggunakan kedua surfaktan tersebut. Rancangan formula optimum dibuat dengan bantuan software design expert model SLD (Simple Lattice Design). Data diolah dan dianalisis secara statistik menggunakan one-way ANOVA serta T-Test. Berdasarkan pada hasil pengujian yang telah dilakukan didapatkan formula optimum micellar water dengan PEG-6 caprylic dan DCC sebesar 6,972 % dan 4,028 % yang memiliki nilai desirabilitas 0,875. Formula optimum yang dibuat memenuhi seluruh ketentuan parameter pH, viskositas dan kejernihan dan telah diverifikasi tidak berbeda signifikan terhadap hasil prediksi formula yang sebelumnya telah dirancang.
Core Tax System Menurut Persepsi Konsultan dan Usulan Implementasi untuk Pemerintah
Authors: Tofan Ali 
Published: February 2025

ABSTRACTThe purpose of this article is to find out the Tax Specialist’s perspective concerning core tax system and contribute ideas to government regarding core tax system before it is applied. This is a qualitative research, data’s references collected from primary data obtained from online interviews through Zoom Meetings. The results of this research indicates that based on the interview with three Tax Specialists, they still do not understand in detail about core tax system, and Tax Specialist provide ideas to the government as follows: 1. The implementation of core tax system is to increase obedience of taxpayer liabilities and assist taxpayers in managing their tax rights. 2. Server capacity enhancement are required in order to facilitates taxpayers in fulfilling their tax liability. 3. Recruit best person whose mastering technology, experienced, and open up the opportunities for workers from any major and educational background. 5. Improvement in hardware quality are required. 6. The system is able to record all tax transactions, facilitate taxpayer’s rights and liability.AbstrakPenelitian ini bertujuan untuk mengetahui persepsi konsultan pajak mengenai core tax system dan memberikan masukan kepada Pemerintah dari konsultan pajak berkaitan core tax system sebelum diterapkan. Penelitian ini merupakan kualitatif yang sumber datanya berasal data primer yang diperoleh dari wawancara secara daring melalui Zoom Meeting. Hasil dari Penelitian yaitu pertama : Dari hasil wawancara kepada ketiga konsultan pajak, mereka masih belum mengetahui secara rinci mengenai core tax system, kedua : Konsultan pajak memberikan masukan kepada pemerintah yang dirangkum peneliti menjadi 6 yaitu : 1.Hadirnya Core tax system bukan hanya untuk meningkatkan kepatuhan wajib pajak dalam menjalankan kewajiban perpajakan namun juga membantu wajib pajak dalam administrasi hak perpajakannya 2.Kapasitas server yang dimiliki untuk dapat ditingkatkan lagi agar wajib pajak lebih mudah melaksanakan/memenuhi kewajiban perpajakannya 3.Merekrut SDM yang menguasai TI atau yang sudah berpengalaman dan tidak hanya terbatas pada lulusan tertentu sepert lulusan ekonomi saja tetapi dari disiplin ilmu siap dan bisa mengoperasikan system yang ada 4.Memberikan pelatihan kepada SDM yang ada agar lebih menguasai teknologi yang akan diterapkan. 5.Perangkat keras/hardwarenya perlu ditingkatkan lagi. 6.Dapat merekam semua transaksi pajak dan memudahkan hak serta kewajiban wajib pajak
Bank Digital: Perilaku Dan Risiko Finansial
Authors: Hariwibowo Ignatius Novianto , Setiawan Wimpie Yustino 
Published: February 2025

Indonesia is one of the countries experiencing rapid digital bank growth. Along with the rapid growth of banks, the risks and problems related to digital banks are also increasing, one of which is consumer behaviour towards risk. Therefore, this study aims to identify the dominant factors that may influence the use of digital bank product services at the level of risk that is understood by the public. This study uses a questionnaire with open questions which will be analysed using a text analysis approach or topic analysis based on the respondents' answers. The social network analysis (SNA) method was chosen to get an overview of the cognitive structure of the respondents related to digital banks. The results of this study indicate that, although respondents are aware that high deposit rates that are not guaranteed by the Deposit Insurance Corporation (LPS) are riskier, respondents still have an interest in using digital bank deposit products. However, the results of the SNA analysis show that the dominant factor that attracts the use of digital bank deposit products is the practical value and convenience offered by digital banks. The results of this study indicate that digital bank acceptance is driven more by digital lifestyle behaviour than economic factors, such as high deposit interest rates offered by digital banks. ABSTRAKIndonesia merupakan salah satu negara yang mengalami pertumbuhan bank digital yang pesat. Seiring dengan pertumbuhan bank pesat, risiko dan permasalahan yang ada pada bank digital juga menjadi meningkat, dimana salah satu penyebabnya adalah perilaku konsumen terhadap risiko. Oleh karena itu, penelitian ini bertujuan untuk mengidentifikasi faktor dominan yang dapat memengaruhi penggunaan layanan produk bank digital pada tingkat risiko yang dipahami masyarakat. Penelitian ini menggunakan kuesioner dengan pertanyaan terbuka yang akan dianalisa dengan pendekatan analisa teks atau analisa topik berdasarkan jawaban responden. Metode social network analysis (SNA) dipilih untuk mendapatkan gambaran dari struktur kognitif responden terkait dengan bank digital. Hasil penelitian ini menunjukkan bahwa, walaupun responden menyadari bunga simpanan tinggi yang tidak dijamin Lembaga Penjamin Simpanan (LPS) lebih berisiko, responden tetap memiliki ketertarikan untuk menggunakan produk simpanan bank digital. Namun demikian, hasil analisa SNA menunjukkan bahwa faktor dominan yang menarik untuk penggunaan produk simpanan bank digital adalah nilai praktis dan kemudahan yang ditawarkan oleh bank digital. Hasil penelitian ini mengindikasikan bahwa penerimaan bank digital lebih didorong oleh perilaku gaya hidup digital dari pada faktor ekonomi, seperti tawaran bunga simpanan tinggi yang diberikan bank digital.
Determinants of Ayo SRC Application Success in Supporting MSMEs Go Digital
Authors: Hanifah Riskah , Restianto Yanuar 
Published: February 2025

ABSTRACT This survey was conducted on SRC shop owners who use the AYO SRC Application in the Banyumas Regency. This research is entitled: "Determinants of the Success of the AYO SRC Application in Supporting MSMEs Go Digital". The purpose of this study was to determine the effect of system quality, service quality, user intensity, and user satisfaction on system success that provides efforts in supporting Go Digital MSMEs. The population in this study was 1176 SRC stores in Banyumas Regency. The number of respondents taken in this study amounted to 115 respondents. The sampling method used purposive sampling method. Based on the results of research and data analysis using SEM (Structural Equation Modeling) show that: (1) The better the quality of the system, the higher the intensity of system users, (2) The better the quality of the system, the higher the user satisfaction, (3) The high and low quality of service has no effect on user intensity, (4) The better the quality of service, the higher the system user satisfaction, (5) The higher the user satisfaction, the higher the intensity of system use, (6) The higher the user intensity, the greater the system success, (7) User satisfaction has a significant positive effect on system success, (8) The higher the system success, the higher the efforts in supporting MSMEs Go Digital. This study implies that in increasing the intensity of AYO SRC Application users, the Company should continue to develop good service, responsiveness, assurance, and empathy for complaints or problems felt by SRC Stores, and is expected to continue to provide programs that are beneficial to SRC Stores, so that SRC Stores will continue to use and use the AYO SRC Application more often. Further research is recommended to expand the research area nationally so that the number of samples is greater and add variables that are not yet in this study.
Membangun Kemandirian Ekonomi Siswa SMK melalui Unit Produksi Slipper Hotel Berorientasi Pasar
Authors: Rahmawati Keny 
Published: February 2025

This community service program focuses on enhancing the operational capacity of the Slipper Hotel Production Unit at SMK PI Ambarrukmo 1 Sleman. The program addresses challenges such as limited equipment, low product diversification, and insufficient digital marketing skills among students and teachers. Through the integration of Teaching Factory (TeFa) and Project-Based Learning, the program provided training in production techniques, branding, and digital marketing. The results include the production of hotel-standard slippers using EVA foam, improved digital marketing skills, and a well-structured organizational system. Despite these achievements, challenges such as limited production tools and lack of product variety persist. Future plans include diversifying eco-friendly products and expanding partnerships with industry stakeholders. This initiative serves as a replicable model for vocational education entrepreneurship to reduce unemployment and support local economies.
ФІНАНСОВІ РЕСУРСИ ТА ЇХ ТРАНСФОРМАЦІЯ ПІД ВПЛИВОМ ЦИФРОВІЗАЦІЇ СУЧАСНОГО АГРОБІЗНЕСУ
Authors: ЛІВІНСЬКИЙ Анатолій , БЛИЗНЮК Тетяна , СТЕПАНОВ Микола 
Published: February 2025

Результати свідчать про наявність «перехідного періоду», коли управління фінансовими ресурсами поступово стає рушієм цифрової трансформації агробізнесу. В умовах воєнного стану цей період потребує додаткових стимулів, серед яких ми запропонували запровадження державних програм із субсидування цифрових технологій у сільському господарстві, розвиток інфраструктури для доступу до цифрових фінансів у віддалених регіонах та забезпечення стабільного фінансового регулювання для пом’якшення негативного впливу цифрових фінансів на економічну діяльність агробізнесів. Ефективне фінансове регулювання дозволяє не лише послабити негативний вплив, але й створює умови для прискорення адаптації до цифрових інновацій. Мета цього дослідження полягає в тому, щоб вивчити вплив цифрового фінансування на управління підприємствами АПК шляхом аналізу впливу цифрового фінансування на операційний прибуток та фінансовий результат сільськогосподарського виробництва. Дослідження показує, що цифрові фінансові ресурси допомагають підвищити операційний дохід та фінансовий результат сільськогосподарського виробництва, сприяють збільшенню операційного доходу сільського господарства шляхом збільшення пропозиції фінансування, прискорення ліквідності запасів та підтримки інвестиціями. Крім того, інклюзивне цифрове фінансування є більш ефективним для зростання сільськогосподарської діяльності внаслідок його поширення у всі сфери глобальної економіки.
The role of the international organization for migration (IOM) in combating human trafficking in Indonesia: Insights from social media and broader theoretical perspectives
Authors: Rosana Sakinah Sofia , Sahide Ahmad 
Published: February 2025

The issue of human trafficking in Indonesia experiences a lot problem such as forced labor, sexual exploitation, to child trafficking. Hence, Indonesia needs to cooperate with other party to combat the issue, including international organization like IOM. This study aims to examine the discourse regarding human trafficking in Indonesia by the official Twitter account of @IOMIndonesia, focusing on its role in raising awareness about human trafficking. In addition to analyzing social media data, this manuscript also conducts an important literature review on human trafficking eradication in Indonesia, providing a comprehensive understanding of this issue. This study utilizes Institutional Liberalism theory and the concept of human trafficking to investigate the issue and the roles of IOM. This study also employed a qualitative research methodology, especially Q-DAS, and NVivo 12 Plus software to visualized data from the IOMIndonesia Twitter account, ranging from July 2015 to March 2023. The finding of this study indicate that the account of @IOMIndonesia experienced a significant increase in the amount of posts submitted in the year 2016, mainly due to an increase in reported incidents. Furthermore, @IOMIndonesia account received the greatest proportion of mentions, particularly from accounts such as @unmigration, @IOMAsiapacific, and @stateprm, who were engaged in discussions on the Asia Regional Migration Program. Furthermore, IOM Indonesia is actively advocating for migration and safeguarding the rights of migrants in the Asia Pacific region. They employ hashtags such as #IOMAsiaPacific, #Indonesia, #migration, and #covid19 to enhance public awareness and combat the issue of human trafficking.
Exploring the Factors influencing the adoption of management control systems in Moroccan municipalities: Analysis of interviews through IRAMUTEQ
Authors: Izenzal Mohamed , Benazzi Khadija 
Published: February 2025

Territorial public management is critical area requiring improvement to ensure transparency, accountability and good governance. In response to these challenges, Morocco adopted significant legislative reforms, including Organic Law No. 113-14 on Municipalities in 2015 and Law No. 54-19 Establishing the Public Service Charter, aimed at creating value for citizens and enhancing the efficiency and effectiveness of territorial public management. This strategy focuses on integrating management control tools, widely adopted in the private sector, to promote a results-based approach, strengthen accountability mechanisms and optimize the allocation of resources. Management control systems (MCSs) are recognized as tools for improving the performance of organizations, and previous research show their importance in the private and public sectors, however, there is a significant gap in the literature concerning their adoption in municipalities.This study explores the factors influencing the adoption of management control systems in Moroccan municipalities with more than 50,000 inhabitants using qualitative approach. Semi structured interviews were conducted with 30 executives of departments operating in Moroccan municipalities. The data were statistically analyzed using Iramuteq software. The study reveals that adoption of management control systems is influenced by organizational size, the level of internal stakeholder support, citizen support, leadership, organizational structure, organizational culture, availability of resources, the technical competence of the staff, and the support of Ministry. Large municipalities, with more advanced organizational structures, were more likely to adopt MCS, including tools like budget, balanced scorecards and performance indicators. In contrast, smaller municipalities faced significant obstacles, particularly related to a lack of qualified staff, limited financial resources, and insufficient stakeholder involvement.
Organic amendments tighten nitrogen cycling in agricultural soils: a meta-analysis on gross nitrogen flux
Authors: Breza Lauren C. , Grandy A. Stuart 
Published: February 2025

IntroductionUnderstanding how nutrient inputs affect nitrogen (N) transformations and storage is vital for developing sustainable agroecosystems. Organic N inputs, such as crop residues (e.g., cover crop biomass and stover) and animal manures, can accelerate N cycling by increasing mineralization and immobilization rates to provide crops with more opportunities to intercept N as it moves through bioavailable pools. We aimed to understand how organic and synthetic soil amendments inhibit or promote N mineralization, immobilization, and nitrification rates.MethodsWe conducted a meta-analysis of peer-reviewed studies to assess N transformation rates in agroecosystems. Specifically, we targeted studies employing 15N pool dilution methods to quantify N mineralization, immobilization, and nitrification rates in response to organic and synthetic soil amendments.Results and discussionOur findings indicate that adding synthetic, manure, and crop derived residues as soil amendments increased mineralization by 60%, 135%, and 214%, respectively, relative to the unamended controls. While manure and residue produced similar mineralization rates, residue amendments induced significantly higher immobilization rates than synthetic and manure amendments – a sevenfold and fourfold increase, respectively. Furthermore, only residue N amendments enhanced the ammonium (NH4+) pool size, while synthetic and manure amendments resulted in no change in NH4+ pool size. These results suggest that residue amendments encourage tighter coupling of the carbon (C) and N cycles compared to manure or synthetic amendments by delivering C rich substrates (e.g., C:N ratio &gt;20:1) to soil microbes. This tighter coupling with residue amendments leads to faster mineralization-immobilization processes and larger NH4+ pools than those observed with manure or synthetic amendments. As such, residue amendments encourage soil N recycling between inorganic and organic forms, which is crucial to supporting crop N needs throughout the growing season while minimizing N losses.
Genome-wide transcriptome analysis and drug target discovery reveal key genes and pathways in thyroid cancer metastasis
Authors: Zou Minjing , Qattan Amal , Al-Alwan Monther , Ghebeh Hazem , Binjumah Naif , Al-Haj Latifa , Khabar Khalid S. A. , Altaweel Abdulmohsen , Almohanna Falah , Assiri Abdullah M. , Aboussekhra Abdelilah , Alzahrani Ali S. , Shi Yufei 
Published: February 2025

IntroductionMetastasis is the major cause of thyroid cancer morbidity and mortality. However, the mechanisms are still poorly understood. MethodsWe performed genome-wide transcriptome analysis comparing gene expression profile of metastatic thyroid cancer cells (Met) with primary tumor cells established from transgenic mouse models of papillary thyroid cancer (PTC), follicular thyroid cancer (FTC), poorly differentiated thyroid cancer (PDTC), and anaplastic thyroid cancer (ATC).ResultsGenes involved in tumor microenvironment (TME), inflammation, and immune escape were significantly overexpressed in Met cells. Notably, IL-6-mediated inflammatory and PD-L1 pathways were highly active in Met cells with increased secretion of pro-inflammatory and pro-metastatic cytokines such as CCL2, CCL11, IL5, IL6, and CXCL5. Furthermore, Met cells showed robust overexpression of Tbxas1, a thromboxane A synthase 1 gene that catalyzes the conversion of prostaglandin H2 to thromboxane A2 (TXA2), a potent inducer of platelet aggregation. Application of aspirin, a TXA2 inhibitor, significantly reduced lung metastases. Mertk, a member of the TAM (Tyro, Axl, Mertk) family of RTKs, was also overexpressed in Met cells, which led to increased MAPK activation, epithelial–mesenchymal transition (EMT), and enrichment of cancer stem cells. Braf-mutant Met cells developed resistance to BRAFV600E inhibitor PLX4720, but remained sensitive to β-catenin inhibitor PKF118-310.ConclusionWe have identified several overexpressed genes/pathways in thyroid cancer metastasis, making them attractive therapeutic targets. Given the complexity of metastasis involving multiple pathways (PD-L1, Mertk, IL6, COX-1/Tbxas1-TXA2), simultaneously targeting more than one of these pathways may be warranted to achieve better therapeutic effect for metastatic thyroid cancer.
Ejaculatory abstinence duration impacts semen parameters: Insights from a retrospective analysis in male infertility on 23,527 analyses
Authors: Russo Giorgio Ivan , Asmundo Maria Giovanna , Cocci Andrea , Abdelhameed Ali Saber , Liprino Annalisa , Giacone Filippo , Lombardo Debora , Guglielmino Antonino , Chamayou Sandrine 
Published: February 2025

PurposeEjaculatory abstinence (EA) duration is recognized to impact semen parameters. This study aims to evaluate the effects of varying EA durations on semen quality parameters, distinguishing between normospermic and sub-fertile men, and to provide insights into tailored abstinence recommendations for improved fertility outcomes.MethodsWe retrospectively analyzed 23,527 semen samples from men undergoing infertility evaluation from 2013 to 2024. Semen parameters, including sperm concentration, motility, and morphology, were assessed post-abstinence (2–7 days) according to WHO guidelines. Group differences were analyzed, focusing on sperm parameters across abstinence periods in normospermic versus patients with sperm abnormalities.ResultsIn normospermic patients we found a trend increase from day 1 to day 7 of abstinence time regarding total sperm count (million) (92.4 vs. 191.1; p&lt;0.01), sperm concentration (million/ml) (44.5 vs. 72.0; p&lt;0.01) and morphology (6 vs. 12.5; p= 0.03) but not regarding motility (A+B) (50.0% vs. 48.0%; p=0.43). Conversely, in the population of patients with sperm abnormality, we found a significant trend increase from day 1 to day 7 of TSC (16.38 vs. 56.0; p&lt;0.01), sperm concentration (million/ml) (8.0 vs. 18.0; p&lt;0.01) and morphology (3.0 vs. 5.0; p&lt;0.01). Interestingly, we found a significant trend decrease of motility (A+B) (28.0% vs. 21.0%; p&lt;0.01) and pH (8.1 vs. 7.9; p&lt;0.01) In patients affected by asthenospermia, motility (A+B) dropped significantly from day 1 to day 7 (11.8% vs. 6.1%; p&lt;0.01) and also in patients with teratospermia morphology dropped significantly (2.13% vs. 1.26%; p&lt;0.01).ConclusionThe findings support the use of tailored abstinence guidelines to optimize semen quality based on patient-specific semen profiles, with normospermic men benefiting from longer abstinence durations to increase concentrations, while patients with motility or morphology impairments, may benefit from shorter abstinence periods to mitigate sperm quality declines.