bluuebunny/crossref_metadata_2025_split huggingface dataset:
ANALISIS PENGARUH VARIABEL PERATAAN LABA TERHADAP EKSPEKTASI KINERJA LABA MASA DEPAN PERUSAHAAN MANUFAKTUR DI BURSA EFEK INDONESIA TAHUN 2007-2008
Authors: RITA PUSPITASARI  
Published: March 2024

Informasi laba merupakan komponen laporan keuangan perusahaan yang bertujuan untuk menilai kinerja manajemen, membantu mengestimasi kemampuan laba yang representatif dalam jangka panjang, meramalkan laba, menaksir resiko dalam berinvestasi. Hal ini disadari oleh manejem perusahaan, sehingga cenderung melakukan perilaku tak semestinya yaitu dengan melakukan praktik perataan laba. Dalam hal ini perusahaan manufaktur yang dijadikan sorotan, karena perusahaan manufaktur sebagai emiten terbesar dari seluruh perusahaan yang go public di Bursa Efek Indonesia tentunya tidak bisa lepas dari praktik perataan laba. Penelitian ini bertujuan untuk membuktikan bahwa ada hubungan yang signifikan antara faktor perataan laba seperti laba bersih, leverage, total asset, ukuran perusahaan, dan discretionary accrual terhadap kinerja (laba) masa depan perusahaan.
Penelitian ini merupakan penelitian yang bersifat korelatif, yaitu mencari hubungan antara perataan laba (income smoothing) dengan ekspektasi kinerja (laba) masa depan. Sampel dalam penelitian ini adalah 122 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama tahun 2007 sampai dengan 2008. Variabel dalam penelitian ini adalah variabel independen yang meliputi: net earning, leverage, total asset, size, discretionary accrual dan expected earning sebagai variabel dependen. Metode pengumpulan data dalam penelitian ini adalah metode dokumentasi yang diambil dari laporan keuangan perusahaan terkait dan buku-buku yang menunjang dalam penelitian. Analisis data untuk penelitian ini adalah dengan analis uji asumsi klasik, uji korelasi, uji determinasi (r²), uji F dan uji individual (uji t) .
Hasil penelitian ini menyatakan bahwa variabel perataan laba (net earning, leverage, total asset, size, dan discretionary accrual) mempunyai pengaruh signifikan terhadap kinerja (laba) masa depan perusahaan manufaktur yang go public di Bursa Efek Indonesia. Hal ini di buktikan dengan hasil Uji Keberartian Model (Uji F) yakni variabel independen besama-sama berpengaruh secara signifikan terhadap expected earning, dan juga dibuktikan dengan hasil uji koefisien determinasi (r²) yang nilainya cukup tinggi sebesar 97,7% sehingga dapat disimpulkan bahwa ada hubungan yang signifikan antara perataan laba dengan expected earning perusahaan. Namun ada variabel perataan laba yang dinyatakan tidak berpengaruh secara signifikan terhadap ekspektasi kinerja (laba) masa depan perusahaan pada Uji Signifikansi Parameter Individual. Analisis regresi dengan menggunakan metode uji-t dengan taraf signifikansi 0,05 menunjukkan bahwa dari lima variabel yang diujikan terhadap expected earning, hanya dua variabel yang memiliki pengaruh signifikanyakni net earnings dan total asset perusahaan.
PENGARUH VARIABEL SUMBER DANA PERUSAHAAN TERHADAP RENTABILITAS MODAL SENDIRI (Studi Pada Perusahaan Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia)
Authors: Wiwiek Kusumaning Asmoro  
Published: March 2024

This study aimed in determining influence of company’s funds sources on Return on
Equity (ROE) for foods and beverages companies listed their shares in Indonesian Stock Exchange
(IDX), based on their financial statements from the year 2007 until 2010
Variables used in this study comprises dependent variable, namely Return on Equity
(ROE) and independent variables, i.e. intern and extern funds. Intern funds comprise Flowback
Ratio while intern funds comprises The Debt to Total Capitalazition, Total Debt to Total Assets
and Debt to Equity. Multiple linier regression with probability rate 0,05 indicated that: In first
analysis (2007-2008), extern funds i.e. The Debt to Total Capitalazition, Total Debt to Total Assets,
Debt to Equity and intern fund namely Flowback Ratio simultaneously had no significance
influence on Return on Equity (ROE), it was proved by F calculate = -0,164 with significance rate
0,955 while in second analysis (2009-2010) all of independent variable i.e. intern and extern fund
simultaneously had significant influence on Return on Equity (ROE) it was proved by F calculate
= 20.701 with signification rate 0,000. Debt to Equity was independent variable which had
dominant influence on Return on Equity (ROE) with significance rate 0,000 and t calculate = -
8.667.
Conclusion, when economy’s condition was stable (2007-2008), the bigger company’s
long term debt and retained earning would result the higher company’s Return on Equity. But
when economy’s condition wasn’t stable (2009-2010) bigger long term debt would not rise Return
on Equity while bigger retained earning would rise Returnd on Equity.
FAKTOR - FAKTOR YANG MEMPENGARUHI KEPATUHAN WAJIB PAJAK DALAM MELAPORKAN SURAT PEMBERITAHUAN TAHUNAN (SPT)
Authors: Hijrah Safitri  
Published: March 2024

Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi kepatuhan Wajib Pajak dalam melaporkan Surat Pemberitahuan Tahunan (SPT) di Kediri. Variabel yang digunakan dalam penelitian ini adalah variabel dependen yaitu kepatuhan Wajib Pajak dalam melaporkan SPT, sedangkan variabel independennya yaitu kesadaran Wajib Pajak, pelayanan fiskus, sanksi pajak, dan persepsi atas efektifitas sistem perpajakan.
Data yang digunakan dalam penelitian ini adalah data primer dengan menggunakan kuesioner. Sampelnya adalah Wajib Pajak Orang Pribadi yang memilik NPWP di Kediri. Metode pengumpulan sampel ini adalah sampel acak sederhana. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi berganda.
Berdasarkan hasil analisis yang dilakukan maka diperoleh kesimpulan bahwa kesadaran wajib pajak berpengaruh signifikan terhadap kepatuhan wajib pajak dalam melaporkan SPT, sedangkan pelayanan fiskus, sanksi pajak, dan persepsi efektifitas berpengaruh tetapi tidak signifikan terhadap kepatuhan wajib pajak dalam melaporkan SPT.
ANALISIS PENERAPAN PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN SAK ETAP
Authors: Agus Andriyani Purnani Sari  
Published: March 2024

The financial statement is the primary means of communicating financial information to parties outside of the company, which contains the results of the accounting process that can be used as a means of communication between financial information and or activity of a company with the parties concerned with the information or corporate activity, In this case UD. Irawan Jaya Plastindo as entity that publishes general purpose financial statement for external users is expected to make a financial report in accordance with the standard, it is the standards of financial accounting entity without public accountability (SFA EWPA) standard reserved for SMEs.
The purpose of this study is to investigate the compilation and presentation of financial statement by an entity's financial accounting standards without public accountability (SFA EWPA), This research uses descriptive quantitative research with the case study method. The results of this study indicate that UD. Irawan Jaya Plastindo SFA EWPA not apply in preparing its financial statements, it is due to limited knowledge possessed by the company and its human resources.
Determining complex petroleum migration pathways along faults and sandbodies: a new method and application
Authors: Jijian Shi , Guang Fu , Lili Li 
Published: March 2024

Introduction: The reservoir-forming rule in the paleo-slope zone outside petroliferous basins’ source kitchens of the eastern basin in China is unclear, manifested in the distribution of oil and gas in complex multi-layers. This study focuses on petroleum migration along faults and sandbodies to clarify this question and improve the exploration efficiency of petroleum in areas with similar geological conditions.Method: We summarized two models of petroleum migration based on two factors: the connected sandbodies and the vertical unsealing faults. Model I is conducive to the migration of hydrocarbons within a single layer, while Model II is conducive to the vertical migration of hydrocarbons across layers. Combining the means for evaluating fault sealing and sandbody connectivity, integrating these models could form a set of characterization methods for the distribution of the complex fluid migration pathways.Results: This method is applied to characterize the complex multilayer migration pathways distribution in the first and second members of the Shahejie Formation in the central-southern area of the Wen’an Slope in the Baxian Sag, Jizhong Depression, Bohai Bay Basin, China. The results show that, in the first and second members of the Shahejie Formation in the central-southern area of the Wen’an Slope, the area for Model II is mainly distributed in the central-eastern regions. The second member has a Model I area distributed in its western region, and the first member has a Model I area distributed in its centraleastern parts. The latter distribution area is larger than the former. According to hydrocarbon migration analysis, the first member is more conducive to large regional migration and accumulation of hydrocarbons than the second member.Discussion: The predicted result of petroleum migration is consistent with the hydrocarbon distribution found in the central-southern areas of the Wen’an Slope, which is that oil and gas distribution in the first member is significantly greater than that in the second member. Thus, our method is feasible for characterizing the regional distribution of complex multi-layer migration pathways in simple tectonic setting and oil source conditions. However, further research is still needed to increase the effectiveness of present petroleum migration analysis.
Bioinformatic validation and machine learning-based exploration of purine metabolism-related gene signatures in the context of immunotherapeutic strategies for nonspecific orbital inflammation
Authors: Wu Zixuan , Fang Chi , Hu Yi , Peng Xin , Zhang Zheyuan , Yao Xiaolei , Peng Qinghua 
Published: March 2024

BackgroundNonspecific orbital inflammation (NSOI) represents a perplexing and persistent proliferative inflammatory disorder of idiopathic nature, characterized by a heterogeneous lymphoid infiltration within the orbital region. This condition, marked by the aberrant metabolic activities of its cellular constituents, starkly contrasts with the metabolic equilibrium found in healthy cells. Among the myriad pathways integral to cellular metabolism, purine metabolism emerges as a critical player, providing the building blocks for nucleic acid synthesis, such as DNA and RNA. Despite its significance, the contribution of Purine Metabolism Genes (PMGs) to the pathophysiological landscape of NSOI remains a mystery, highlighting a critical gap in our understanding of the disease’s molecular underpinnings.MethodsTo bridge this knowledge gap, our study embarked on an exploratory journey to identify and validate PMGs implicated in NSOI, employing a comprehensive bioinformatics strategy. By intersecting differential gene expression analyses with a curated list of 92 known PMGs, we aimed to pinpoint those with potential roles in NSOI. Advanced methodologies, including Gene Set Enrichment Analysis (GSEA) and Gene Set Variation Analysis (GSVA), facilitated a deep dive into the biological functions and pathways associated with these PMGs. Further refinement through Lasso regression and Support Vector Machine-Recursive Feature Elimination (SVM-RFE) enabled the identification of key hub genes and the evaluation of their diagnostic prowess for NSOI. Additionally, the relationship between these hub PMGs and relevant clinical parameters was thoroughly investigated. To corroborate our findings, we analyzed expression data from datasets GSE58331 and GSE105149, focusing on the seven PMGs identified as potentially crucial to NSOI pathology.ResultsOur investigation unveiled seven PMGs (ENTPD1, POLR2K, NPR2, PDE6D, PDE6H, PDE4B, and ALLC) as intimately connected to NSOI. Functional analyses shed light on their involvement in processes such as peroxisome targeting sequence binding, seminiferous tubule development, and ciliary transition zone organization. Importantly, the diagnostic capabilities of these PMGs demonstrated promising efficacy in distinguishing NSOI from non-affected states.ConclusionsThrough rigorous bioinformatics analyses, this study unveils seven PMGs as novel biomarker candidates for NSOI, elucidating their potential roles in the disease’s pathogenesis. These discoveries not only enhance our understanding of NSOI at the molecular level but also pave the way for innovative approaches to monitor and study its progression, offering a beacon of hope for individuals afflicted by this enigmatic condition.
Energy fluxes and vertical heat transfer in the Southern Baltic Sea
Authors: Rak Daniel , Przyborska Anna , Bulczak Anna I. , Dzierzbicka-Głowacka Lidia 
Published: March 2024

IntroductionThis study investigates the dynamics of energy fluxes and vertical heat transfer in the Southern Baltic Sea, emphasizing the significant role of the dicothermal layer in modulating the penetration of the thermocline and the propagation rates of thermal energy. The research aims to elucidate the complex patterns of solar energy absorption, its conversion into sea surface temperature (SST), and the transference of this energy deeper into the marine environment.MethodsData were collected through 93 monitoring cruises by the Institute of Oceanology of the Polish Academy of Sciences (IOPAN) from 1998 to 2023, using a high-resolution towed probe technique alongside Argo floats data for the Baltic Proper from 2020 to 2023. ERA5 climate reanalysis dataset and NEMOv4.0 ocean model forecasts were also utilized for a comprehensive analysis of VITE, Top Net Short-Wave Radiation, SST, and energy budget across the Southern Baltic Sea.Results and discussionThe Southern Baltic Sea functions as a net energy sink, with an average energy budget of 5.48 W m-2, predominantly absorbing energy during daylight and emitting it from September to February. A 59-day lag between peak solar energy and VITE peak was observed, followed by an additional 6-day delay before peak SST. The study further reveals a 15-day delay in temperature phase shift per 10 meters depth due to the dicothermal layer's influence on thermal energy propagation, extending to 35 days in the Central and Northern Baltic. Heat transfer is significantly affected by the levels of the thermocline and halocline, with regional variations in advection-driven seasonal signals. The pronounced thermal inertia and the critical role of the dicothermal layer underscore the complexity of thermal energy distribution in the Southern Baltic Sea.
Case report: Efficacy of icotinib treatment in lung adenocarcinoma with esophageal squamous cell carcinoma: a rare case of double primary malignant tumors
Authors: Deng Min , Li Xiaoqing , Mu Honghao , Wei Man , Sun Lan 
Published: March 2024

BackgroundLung adenocarcinoma with esophageal squamous cell carcinoma is rare and the prognosis is poor, therefore there is an urgent need to improve this situation. The objective of this study was to explore the effect of first-generation tyrosine kinase inhibitors (TKIs) in the patient of the double primary malignant tumors.Case reportWe report a case of lung adenocarcinoma with esophageal squamous cell carcinoma treated by icotininb after five-year follow-up. A 71-year-old Chinese woman complaining of swallowing obstruction, heartburn, regurgitation of gastric acid for more than 2 months. An esophageal lesion was found by chest CT scans in T7 vertebral level. The diagnosis by gastroscopic biopsy was squamous cell carcinoma (SCC) with EGFR over-expression. Simultaneously, chest CT showed a 2 cm x 1 cm solitary lesion in the right superior pulmonary. The histological diagnosis by percutaneous lung Biopsy was “adenocarcinoma.” Epidermal growth factor receptor (EGFR) gene mutation status was evaluated by Sanger sequencing, and an exon 21 point mutation (L858R) was identified. When the double primary malignant tumors were diagnosed, the patient refused operation and received a tyrosine kinase inhibitor (TKI), icotinib, at the dose of 125 mg, three times per day. All serum tumor biomarkers such as CEA and cancer antigen 125 (CA125) were in the normal range during the treatment period. After five-year follow-up, the patient has no evidence of recurrence or metastasis. The lung cancer was stable, meanwhile the esophageal lesion was almost cured.ConclusionIcotininb is an effective treatment in the patients of the double primary malignant tumors of lung adenocarcinoma with EGFR gene mutation and esophageal squamous cell carcinoma with EGFR over-expression.
High synthetic cost-amino acids reduce member interactions of acetate-degrading methanogenic microbial community
Authors: Yao Jian , Zhang Quan , Gou Min , Tang Yue-Qin 
Published: March 2024

IntroductionThe cooperation among members of microbial communities based on the exchange of public goods such as 20 protein amino acids (AAs) has attracted widespread attention. However, little is known about how AAs availability affects interactions among members of complex microbial communities and the structure and function of a community.MethodsTo investigate this question, trace amounts of AAs combinations with different synthetic costs (low-cost, medium-cost, high-cost, and all 20 AAs) were supplemented separately to acetate-degrading thermophilic methanogenic reactors, and the differences in microbial community structure and co-occurring networks of main members were compared to a control reactor without AA supplementation.ResultsThe structure of the microbial community and the interaction of community members were influenced by AAs supplementation and the AAs with different synthetic costs had different impacts. The number of nodes, links, positive links, and the average degree of nodes in the co-occurrence network of the microbial communities with AAs supplementation was significantly lower than that of the control without AAs supplementation, especially for all 20 AAs supplementation followed by the medium- and high-cost AAs supplementation. The average proportion of positive interactions of microbial members in the systems supplemented with low-cost, medium-cost, high-cost, all AAs, and the control group were 0.42, 0.38, 0.15, 0.4, and 0.45, respectively. In addition, the ecological functions of community members possibly changed with the supplementation of different cost AAs.DiscussionThese findings highlight the effects of AAs availability on the interactions among members of complex microbial communities, as well as on community function.
A reinforcement learning enhanced pseudo-inverse approach to self-collision avoidance of redundant robots
Authors: Hong Tinghe , Li Weibing , Huang Kai 
Published: March 2024

IntroductionRedundant robots offer greater flexibility compared to non-redundant ones but are susceptible to increased collision risks when the end-effector approaches the robot's own links. Redundant degrees of freedom (DoFs) present an opportunity for collision avoidance; however, selecting an appropriate inverse kinematics (IK) solution remains challenging due to the infinite possible solutions.MethodsThis study proposes a reinforcement learning (RL) enhanced pseudo-inverse approach to address self-collision avoidance in redundant robots. The RL agent is integrated into the redundancy resolution process of a pseudo-inverse method to determine a suitable IK solution for avoiding self-collisions during task execution. Additionally, an improved replay buffer is implemented to enhance the performance of the RL algorithm.ResultsSimulations and experiments validate the effectiveness of the proposed method in reducing the risk of self-collision in redundant robots.ConclusionThe RL enhanced pseudo-inverse approach presented in this study demonstrates promising results in mitigating self-collision risks in redundant robots, highlighting its potential for enhancing safety and performance in robotic systems.
Posterior circulation collaterals as predictors of outcome in basilar artery occlusion: a sub-analysis of the BASICS randomized trial
Authors: Lima Fabricio O. , Rocha Felipe A. , Silva Henrique C. , Puetz Volker , Dippel Diederik , van den Wijngaard Ido , Majoie Charles , Yoo Albert J. , van Zwam Wim , de Lucena Adson F. , Bandeira Diego De Almeida , Arndt Martin , Barlinn Kristian , Gerber Johannes C. , Langezaal Lucianne C. M. , Schonewille Wouter J. , Pontes Neto Octávio M. , Dias Francisco Antunes , Martins Sheila Ouriques , Mont’Alverne Francisco José de A. 
Published: March 2024

Introduction and purposeBasilar artery occlusion (BAO) is still one of the most devastating neurological conditions associated with high morbidity and mortality. In the present study, we aimed to assess the role of posterior circulation collaterals as predictors of outcome in the BASICS trial and to compare two grading systems (BATMAN score and PC-CS) in terms of prognostic value.MethodsWe performed a sub-analysis of the BASICS trial. Baseline clinical and imaging variables were analyzed. For the imaging analysis, baseline CT and CTA were analyzed by a central core lab. Only those patients with good or moderate quality of baseline CTA and with confirmed BAO were included. Multivariable binary logistic regression analysis was used to test the independent association of clinical and imaging characteristics with a favorable outcome at 3 months (defined as a modified Rankin Score of ≤3). ROC curve analysis was used to assess and compare accuracy between the two collateral grading systems.ResultsThe mean age was 67.0 (±12.5) years, 196 (65.3%) patients were males and the median NIHSS was 21.5 (IQR 11–35). Median NCCT pc-ASPECTS was 10 (IQR10-10) and median collateral scores for BATMAN and PC-CS were 8 (IQR 7–9) and 7 (IQR 6–8) respectively. Collateral scores were associated with favorable outcome at 3 months for both BATMAN and PC-CS but only with a modest accuracy on ROC curve analysis (AUC 0.62, 95% CI [0.55–0.69] and 0.67, 95% CI [0.60–0.74] respectively). Age (OR 0.97, 95% CI [0.95–1.00]), NIHSS (OR 0.91, 95% CI [0.89–0.94]) and collateral score (PC-CS – OR 1.2495% CI [1.02–1.51]) were independently associated with clinical outcome.ConclusionThe two collateral grading systems presented modest prognostic accuracy. Only the PC-CS was independently associated with a favorable outcome at 3 months.