bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENGARUH PENGETAHUAN WAJIB PAJAK, MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN, DAN SANKSI PAJAK TERHADAP KEPATUHAN WAJIB PAJAK KENDARAAN BERMOTOR (Studi Pada Wajib Pajak Di SAMSAT Jakarta Selatan)
Authors: Virgiawati Pradipta Anisa 
Published: March 2024

This research is using quantitative study aimed to see whether there are influence of taxpayer knowledge, modernization of taxation administration system, and tax penalties on motor vehicle taxpayer compliance. This study uses the taxpayer who registered in SAMSAT South Jakata as a samples. This research analyzed the questionnaires of primary data from 104 respondends. Sampling technique using incidental sampling. Testing the hypothesis in this study was used Multiple Linear Regression Analysis using SPSS version 25 analysis tool with significant level of alpha 5%. The results of these tests showed that (1) the taxpayer knowledge influence significantly on motor vehicle taxpayer compliance, (2) the modernization of taxation administration system influence significantly on motor vehicle taxpayer compliance, and (3) the tax penalties did not influence significantly on motor vehicle taxpayer compliance. Keywords : taxpayer knowledge, modernization of taxation administration system, tax penalties, and motor vehicle taxpayer compliance.
Analisis Tax Planning Dalam Rangka Mancapai Efisiensi Pajak Pertambahan Nilai (PPN) Pada PT Ramadhan Caturkarsa Layorda Tegal
Authors: Harjanti Ririh Sri , Karunia Anita , Kamal Bahri 
Published: March 2024

Abstrak Dalam rangka pembuatan faktur pajak, menghitung, membayar dan menyampaikan laporan Pajak Pertambahan Nilai (PPN) adanya penerapan e-faktur bagi Pengusaha Kena Pajak (PKP) diharapkan dapat menunjang ketertiban bagi wajib pajak itu sendiri maupun bagi pihak fiskus untuk ketertiban administrasi perpajakan. Namun pada kenyataannya bagi Pengusaha Kena Pajak (PKP) masih sering mengalami adanya ketidakefisienan dalam pembayaran Pajak Pertambahan Nilai (PPN). Sebagaimana dialami oleh PT Ramadhan Caturkarsa Layorda Tegal pada tahun 2017 PPn Terutang menjadi tidak efisien karena terkena denda administrasi perpajakan.Tujuan Penulisan ini adalah untuk menentukan Tax Planning atau perencanaan pajak yang tepat dalam rangka mencapai efisiensi terhadap pembayaran Pajak Pertambahan Nilai (PPN) yang terutang sehingga beban pajak PPN terutang dapat minimal. Metode Penelitian yang digunakan pada penelitian ini adalah metode analisis deskriptif Kuantitatif yaitu menjelaskan tentang efisiensi PPN Terutang pada PT RCL Tegal . Hasil penelitian ini menunjukkan bahwa sebelum dilakukan Tax Planning PPN Terutang sebesar Rp 87.586.884,-. Sedangkan setelah dilakukan Tax Planning jumlah PPN Terutang sebesar Rp 68.849.914,- Sehingga dapat disimpulkan bahwa dengan melakukan Tax Planning maka PT RCL Tegal dapat mencapai efisiensi PPN Terutang atau PPN yang dibayar. Kata Kunci : Tax Planning , Pajak Pertambahan Nilai
PENILAIAN KINERJA KOPERASI UNIT DESA (KUD) PENEBEL TABANAN DENGAN PENDEKATAN BALANCED SCORECARD
Authors: Astawa I Gede Putu Banu , Julianto I Putu , Dewi Luh Gede Kusuma 
Published: March 2024

The study aimed to find out how the Penebel Tabanan Village Unit Cooperative Performance Assessment (KUD) with the Balanced Scorecard Approach. The purpose of this study is to determine the performance of Penebel Tabanan Village Unit Cooperatives (KUD) when measured using the Balanced Scorecard approach. This type of research is descriptive research. The data collection method used is the case study method at Penebel Tabanan Village Unit Cooperative (KUD). Data collection techniques are interviews or interviews, and documentation. The data analysis procedure used is calculating four perspectives on the Balanced Scorecard, namely: financial perspective, customer perspective, internal business process perspective and learning and growth perspective. Based on the results of the measurement of cooperative performance, it shows that from a financial perspective for 2015 to 2018 it is 37.9465. Assessment for the overall score on the customer's perspective from 2015 to 2018 is 18,508. For the perspective of internal business processes from 2015 to 2018, this can be seen from the increase or achievement of targets in the process of innovation, operations, and after-sales services that are met or achieved with the total score obtained is 10. And for learning and growth perspectives from from 2015 to 2018 cooperatives amounted to 16.07. So the overall results of the Penebel Tabanan Village Unit Cooperative (KUD) performance appraisal with a total score of performance appraisal is 82.5245, so that it has a good reputation for cooperative performance during the testing period. Keywords: Cooperative Performance, Balanced Scorecard, Village Unit Cooperative (KUD).
The Correlation Between Physical Activity and Sleep Quality in Elderly Outpatients with Hypertension at Sokaraja I Public Health Care Center, Banyumas Regency
Authors: Wahyuningsih Septiana , Isnaini Nur 
Published: March 2024

Background: Physical activity is one effort that can control blood pressure in people with hypertension. Physical activity that is carried out excessively will result in a person experiencing fatigue easily so that it will have an impact on the quality of his sleep. Objective: This study was to determine the relationship between physical activity and sleep quality in elderly outpatients with hypertension at the Sokaraja 1 Public Health Center, Banyumas Regency. Method: This type of search used correlational analysis with a cross-sectional design approach. The time of the study was from February to March 2023. The population in this study were elderly outpatients with hypertension at the Sokaraja 1 Health Center, Banyumas Regency. The sampling technique used a non-probability sampling technique with purposive sampling, namely as many as 59 respondents. Results: The results showed that most respondents did heavy physical activity as much as 23 (39.0%), and respondents who had good sleep quality as many as 39 (66.1%). of statistical tests using the Chi-Square test obtained the results of calculating p-value = 0.00 <? = 0.05 so that Ho was rejected and Ha was accepted. Based on the results of this research, it can be concluded that there is a relationship between physical activity and sleep quality in the elderly in Sokaraja I public health care center, Banyumas Regency. Conclusion: It can be concluded that there is a relationship between physical activity and sleep quality in elderly outpatients with hypertension at the Sokaraja 1 Public Health Center, Banyumas Regency. The heavier the activity, the better the quality of sleep so that blood pressure can be controlled and can reduce the risk of complications.
ANALISIS SISTEM PROTEKSI MEKANIK RELE BUCHOLZ PADA TRANSFORMATOR 150KV/20KV DI PT PLN (PERSERO) UPT BEKASI
Authors: Ardiansyah Muhamad , Hidayat Rahmat 
Published: March 2024

Energi listrik merupakan sebuah kebutuhan yang wajib terpenuhi. Karena banyak aktivitas manusia yang harus digerakan menggunakan energi listrik. Energi listrik banyak didapatkan melalui pembangkit, mulai dari pembangkit listrik tenaga air, pembangkit listrik tenaga gas, pembangkit listrik tenaga surya. Transformator merupakan sebuah komponen penting yang berfungsi sebagai penyalur energi listrik dari pembangkit menuju transmisi. Dalam melakukan kinerja nya transformator mempunyai banyak gangguan yaitu ada yang gangguan dari internal dan gangguan eksternal. Agar dapat meminimalisir dan juga mencegah terjadinya gangguan pada transformator maka tedapat sebuah sistem proteksi pada transformator yang berfungsi untuk melindungi komponen penting pada transformator dan juga untuk meminimalisir, mencegah gangguan pada transformator. Tujuan penelitian yang dilakukan adalah untuk mengetahui sistem proteksi pada transformator dengan menggunakan relay bucholz di Gardu Induk 150 KV/20 KV Poncol Baru PT PLN (Persero) Unit Pelaksana Transmisi Bekasi. Metode penelitian yang dilakukan adalah dengan studi literatur dari beberapa referensi yang diberikan oleh pihak PLN terkait dengan sistem proteksi, studi lapangan dengan cara mengamati proses sistem proteksi di Switchyard, lalu menganalisa dan mengambil kesimpulan.
Comparison of the output spectrum for four models of devices with crossed fields
Authors: Alfyorov M.E. , Volovenko M.V. , Moshchenko I.O. , Nikitenko O.M. 
Published: March 2024

This paper considers four models of crossed-field devices: cylindrical magnetron, cylindrical magnetron diode, planar magnetron diode and planar magnetron. As is known, in crossed-field devices electrons move by cycloid-like trajectories and induced current arises. The spectral components of the induced current for every of the models are calculated. It has been found that the components of the induced current spectrum contain from one (planar magnetron diode) to eight (cylindrical magnetron diode) components. The calculated spectral components have been compared to the spectral components of the generation spectrum of the real device.
Only one component whose frequency coincides with the cyclotron frequency was found in the induced current spectrum of the planar magnetron diode.
The induced current spectrum in a planar magnetron has three components. These frequencies have a large difference with the frequency of magnetron generation for a microwave oven. Therefore, the models of the planar magnetron diode and the planar magnetron are not very suitable for simulating the operation of crossed-field devices.
The induced current spectrum in a cylindrical magnetron diode contains eight components. The third harmonic is closest to the fundamental frequency of the microwave magnetron. In this case, the difference between the frequencies being compared is near 10 %. Therefore, the model of a cylindrical magnetron diode is not very suitable for modeling the operation of crossed-fields devices.
Two components were found in the induced current spectrum of a cylindrical magnetron. The first harmonic is the closest to the fundamental frequency of the microwave magnetron. In this case, the difference between the frequencies being compared does not exceed 3 %. Such a small discrepancy between the calculated and real frequencies can be explained by the presence of a spatially periodic distribution of the electrostatic field. Thus, the cylindrical magnetron model is well suited for simulating the operation of crossed-fields devices.
Rectennas of electromagnetic power harvesting systems from the surrounding space
Authors: Alieksieiev V.O. , Gretskih D.V. , Gavva D.S. , Lykhograi V.G. , Khan I.A. 
Published: March 2024

Progress in the development of rectenna systems for collecting/harvesting and converting the power of electromagnetic (ЕМ) fields created by radio-electronic means of various classes and purposes into direct current (DC) are considered. The article consists of two parts, each of which highlights important aspects of this topic.
The main parameters of rectennas and the mechanisms of power loss in them are considered in the first part of the article. This allows us to understand the physical and technical limitations that have to be faced in the development of effective ЕМ power harvesting systems.
The second part of the article considers typical schemes of rectennas for use in various applications. Features of the technical implementation of single-band rectennas, options for minimizing their dimensions and the construction of electrically small rectennas based on metasurfaces are given. Schemes of constructions of rectenna arrays and their advantages and disadvantages are also presented. Special attention in the article is paid to multi-band and wide-band rectennas. It is noted that such rectennas can store more energy and produce higher output DC power compared to narrowband rectennas. The design features of low-power rectifiers for rectennas of EM power harvesting systems from the surrounding space are considered.
It was determined that the energy characteristics of rectannas are characterized by numerous factors and there are three approaches to their improvement. The first approach is to improve the parameters of individual rectifier elements, the second is to optimize the parameters of individual rectenna elements and the third is to optimize the entire rectenna as a whole.
On certain classes of Dirichlet series with real coefficients absolute convergent in a half-plane
Authors: Sheremeta M. M. 
Published: March 2024

For $h>0$, $\alpha\in [0,h)$ and $\mu\in {\mathbb R}$ denote by $SD_h(\mu, \alpha)$ a class
of absolutely convergent in the half-plane $\Pi_0=\{s:\, \text{Re}\,s<0\}$ Dirichlet series
$F(s)=e^{sh}+\sum_{k=1}^{\infty}f_k\exp\{s\lambda_k\}$ such that

\smallskip\centerline{$\text{Re}\left\{\frac{(\mu-1)F'(s)-\mu F''(s)/h}{(\mu-1)F(s)-\mu F'(s)/h}\right\}>\alpha$ for all $s\in \Pi_0$,}

\smallskip\noi and
let $\Sigma D_h(\mu, \alpha)$ be a class of absolutely convergent in half-plane $\Pi_0$ Dirichlet series
$F(s)=e^{-sh}+\sum_{k=1}^{\infty}f_k\exp\{s\lambda_k\}$ such that

\smallskip\centerline{$\text{Re}\left\{\frac{(\mu-1)F'(s)+\mu F''(s)/h}{(\mu-1)F(s)+\mu F'(s)/h}\right\}<-\alpha$ for all $s\in \Pi_0$.}

\smallskip\noi
Then $SD_h(0, \alpha)$ consists of pseudostarlike functions of order $\alpha$ and $SD_h(1, \alpha)$ consists of pseudoconvex functions of order $\alpha$.

For functions from the classes $SD_h(\mu, \alpha)$ and $\Sigma D_h(\mu, \alpha)$, estimates for the coefficients and growth estimates are obtained. {In particular, it is proved the following statements: 1) In order that function $F(s)=e^{sh}+\sum_{k=1}^{\infty}f_k\exp\{s\lambda_k\}$ belongs to
$SD_h(\mu, \alpha)$, it is
sufficient, and in the case when $f_k(\mu\lambda_k/h-\mu+1)\le 0$ for all $k\ge 1$, it is necessary that}

\smallskip\centerline{$
\sum\limits_{k=1}^{\infty}\big|f_k\big(\frac{\mu\lambda_k}{h}-\mu+1\big)\big|(\lambda_k-\alpha)\le h-\alpha,$}

\noi {where $h>0, \alpha\in [0, h)$ (Theorem 1).}

\noi 2) {In order that function $F(s)=e^{-sh}+\sum_{k=1}^{\infty}f_k\exp\{s\lambda_k\}$ belongs to $\Sigma D_h(\mu, \alpha)$, it is
sufficient, and in the case when $f_k(\mu\lambda_k/h+\mu-1)\le 0$ for all $k\ge 1$, it is necessary that

\smallskip\centerline{$\sum\limits_{k=1}^{\infty}\big|f_k\big(\frac{\mu\lambda_k}{h}+\mu-1\big)\big|(\lambda_k+\alpha)\le h-\alpha,$}

\noi where $h>0, \alpha\in [0, h)$ (Theorem~2).} Neighborhoods of such functions are investigated. Ordinary Hadamard compositions and Hadamard compositions of the genus $m$ were also studied.
Evaluation of anticancer effect of Cladophora glomerata algae extract
Authors: Sadik Dhuha Muhammed , Mohammed Ibrahim Hadi 
Published: March 2024

Cladophora glomerata has numerous biologically active properties and is considered one of the most essential medicinal algae. The purpose of this research was to investigate the anticancer efficacy of Cladophora glomerata algae extract against human hepatocellular carcinoma (HepG2), human cervical carcinoma (HeLa), and normal mouse embryonic fibroblast (MEF) cell lines. The needed algae was found in the Hassan Al-Hamoud River , Baquba, Iraq. The chemical detection of some chemical components of the ethanolic extract of C. glomerata revealed that the extract contains a group of active compounds. The study showed significant variation (p<0.05) among inhibition percentages of cancer cell line HepG2, Hella, and MEF cell lines that were treated with different concentrations (15.1, 31.2, 62.5, 125, 250, 500, and 1000) μg/ml of C. glomerata extract. The outcomes showed that increased inhibition percentages of the above cell line were associated with increased concentrations. The inhibition percentage of HepG2, Hella, and MEF cell lines were 1.6 ± 30.88, 1.7 ± 14.10, and 1.2 ± 2.31 at concentration 15.1 (mg/ml), and was 3.8 ± 84.90, 3.6 ± 88.29, and 3.9 ± 23.2, respectively at concentration 1000 (mg/ml). The study concluded that the C. glomerata extract with different concentrations significantly inhibited cancer cell lines (HepG2 and Hela) and ME because they have antiproliferative and antioxidant activity against cancers. The extract's inhibitory impact begins at low doses and increases with increasing concentration. The study would be beneficial to use macroalgae as new and sustainable sources of bioactive compounds against cancer.
Antibacterial and antibiofilm activity of cinnamic acid against Multidrug-resistant bacteria isolated from Ramadi Teaching hospitals, Iraq
Authors: Almawla Saleem Obaid Gatia , Dali Luma , Ragheb Yusser Mahmoud , Edan Ali Ibrahim , Ahmed Mohammed Mukhles , Abdulkareem Ali Hazim , Waheeb Afrah I. 
Published: March 2024

Various bacterial pathotypes remain a significant public health concern due to their pathogenicity and antimicrobial resistance. Moreover, the ability of bacteria to form biofilms can hinder host defense and antimicrobial eradication, leading to additional resistance. This study aimed to estimate the cinnamic acid's anti-biofilm activity against biofilms-producing bacteria. From October to November 2023, various clinical isolates were obtained from the Bacteriology Unit, Ramadi Teaching Hospital, Iraq. All isolates were identified using a conventional and automated VITEK-2 compact system. Based on the Clinical and Laboratory Standards Institute (CLSI) guidelines and the European Committee on Antimicrobial Susceptibility Testing (EUCAST), the Kirby- Bauer disk diffusion and AST were performed for antimicrobial susceptibility. Biofilm formation was estimated using a 96-well Enzyme-linked immunosorbent assay (ELISA) reader. Based on the antimicrobial susceptibility test, all bacterial isolates showed antibiotic resistance, including Kleibsella pneumonieae, Psuedomonas aeruginosa, Escherichia coli and Staphylococcus aureus. The data showed that MICs of cinnamic acid against bacteria were 125 μg /ml.The biofilms formed by all isolates exhibited strong strength (OD570 : 0.078-0.099). Cinnamic acid demonstrated significant inhibition of biofilm production in Multidrug resistance (MDR) bacteria (P-value = 0.0236). The results indicated that Cinnamic acid could be a promising anti-infective agent based on its ability to inhibit MDR-bacterial infections through biofilm formation.
Waste-liquors generated during Handmade paper manufacture from cow dung as a potential source of biofertilizer
Authors: Narayana Satya , Sathiasivan Kiruthika , Chauhan Sunita , Rajesh Mathur 
Published: March 2024

In India, cow dung is widely utilized to create formulations that serve as effective plant growth enhancers with antimicrobial properties. The cow dung-derived handmade paper manufacturing process produces two waste-liquor streams, a Raw Liquor (RL) produced through the dewatering of the cow-dung slurry and a Black Liquor (BL) produced during the soda pulping of dewatered cow dung. The present study explored the potential of these waste streams to be used as plant biofertilizers for germination and cultivation of Vigna radiata seeds (mung bean, IPM-02-03 variety). An in vitro assay for seed germination efficiency and a pot study for plant growth promotion (PGP) activity were used to assess this potential. The in vitro assay demonstrated that nutrient-rich RL, with its 100% seed germination efficiency (better than the 85.7% of tap water) was an effective biofertilizer for seed germination. In contrast, BL yielded poor seed germination efficiency. The pot study showed that water irrigation led to good seed germination, survival, plant rooting and shooting, but it was probably deprived of nutrients for inducing good grain yields. When water was replaced with RL, it was able to replicate the results, but with good grain yields. In contrast, BL produced poorer germination, seed survival and PGP results. The poor biofertilization efficiency of BL was most probably due to the nutrient losses and toxic chemicals produced in the harsh pulping process. The results showed that RL, though considered a waste stream, is sufficiently nutrient-rich to act as an effective biofertilizer for germinating mung bean seeds and promoting plant growth and grain yields.
Mitigating of waterlogging associated problems by the management practices in the rice ecosystem of the Deltaic zone of Tamil Nadu
Authors: Bama K. Sathiya , Elamathi S. , Devi T. Sivasankari , Anuratha A. 
Published: March 2024

Cauvery Delta is the major rice-growing tract of Tamil Nadu. Continuous waterlogging is inevitable in the delta region due to unexpected heavy rain, leading to stunted crop growth and poor soil conditions. The present study aimed to alleviate the waterlogging-associated problems of stunted growth, crop nutrition deficiency, heavy algal growth and poor soil aeration issues in the heavy clayey soils of deltaic region of Tamil Nadu. Field experiments were laid out with the treatments viz., CuSO4,, (5kg/ha) (T1), Gypsum (500 kg/ha) (T2), Conoweeding+Alternate Wetting and Drying Irrigation(AWDI) (T3), microbial consortia (K and Zn solubilising Bacteria 500 ml/ha) (T4) control (T5) and combination of all (T6) except CuSO4 along with control . The results indicated that the T6 recorded higher plant height (110.2 cm), productive tillers/m2 of 332, filled grains of 118.3 and less chaffy grains of 20.3 nos, high nutrient status of 265 kg/ha of available N,35.4 kg/ha of available P,342 kg/ha of available K, 21.1meq/100 g of Ca,8.2 meq/100 g of Mg and root length and volume. The algal population in terms of dry biomass was reduced to 3.1 (g/m2) from the control group of 11.2 (g/m2) at 15 days after imposing treatment. The per cent increase of 26.0 % grain yield was also recorded in the combination treatment over control. From the present research, combined application of gypsum @500 kg/ha +Cono weeding twice +AWDI and microbial consortia of Zn and K solubilising bacteria @500ml/ha could be recommended for better soil environment and rice production in the delta region.
Anti-cancer activity of crude Slrp protein conjugated mesoporous silica nanoparticles in HeLa Cell Lines: An in vitro approach
Authors: Panjala Shiva Prasad , Vyshnava Satyanarayana Swamy , Banapuram Swathi , Vasikarla Vihari , Kameshpandian Paramasivam , Dowlathabad Muralidhara Rao , Anupalli Roja Rani 
Published: March 2024

Microbial based therapeutics for cancer have gained a significant interest in recent decades. The present study relies on the synthesis, analysis, and conjugation of Salmonella Leucine-rich Proteins (SlrP) with mesoporous silica nanoparticles (MSNN) to evaluate their potential anticancer activity. The SlrP proteins were effectively produced and isolated from Salmonella enterica using Tryptic Soy Broth (TSB), and the subsequent SDS-PAGE analysis verified the presence of a band at around 72 KDa. The MSN synthesis yielded particles with an average diameter of 68.05±0.87 nm and a pore diameter of 7.1 nm. In addition, we synthesized MSNMPA and then conjugated them with SlrP. Characterization studies confirmed the effective conjugation. The cytotoxicity evaluation conducted on HeLa cells revealed no substantial modification in cell viability upon treatment with MSN alone. Nevertheless, when MSNMPA/SlrP was done, it demonstrated significant cytotoxic properties, as evidenced by an IC50 value of 10 µg/mL. The results indicate that SlrP-conjugated MSN (MSNMPA/SlrP) could be utilized as promising nanocarriers for delivering anticancer proteins.