bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Penetapan Harga Jual Dan Volume Penjualan Dalam Upaya Meningkatkan Laba Pada CV.Wecono Asri
Authors: Srikalimah Srikalimah , Dinnana Putri Zabita , Antasari Dewi Wungkus 
Published: January 2024

In general, every company has a goal to be achieved, namely increasing profit, so that the company is able to maintain viability and expand its business. Efforts that can be made by the company is to set the right selling price and increase sales volume. This study aims to determine the right product selling price and sales volume in an effort to increase profit. The data used in this study is primary data and the method used is descriptive quantitative with data collection techniques in the form of interviews and documentation.
Based on the results of research and data analysis, it can be concluded that the selling price set by the company is smaller than the selling price calculated using the cost plus pricing selling price method. The selling price set by the company is Rp. 200,000 with a profit of Rp. 19,650,000, while the determination of the selling price calculated by the researcher using the method of determining the selling price of cost plus pricing is Rp. 229,553 and a profit of Rp. 38,207,750. The total sales volume in 2021 is also not maximized, which results in inappropriate profits. The acquisition of sales volume in 2021 is 642 units, the company wants maximum profit, therefore the company must obtain a sales volume of 1,393 units in order to obtain maximum profit.
PENGARUH CORPORATE GOVERNANCE DAN LEVERAGE TERHADAP AGENCY COST PADA PERUSAHAAN FOOD BEVERAGE BURSA EFEK INDONESIA
Authors: Dinisafitri Ervi Siska , Rahayu Puji , Kusumaningarti Miladiah 
Published: January 2024

Konflik kepentingan yang terjadi pada perusahaan antara pihak principal dan juga pihak agen, akan menimbulkan adanya biaya keagenan perusahaan yang besar. Biaya tersebut tentunya akan merugikan perusahaan secara financial, untuk itu perusahaan haruslah menggurangi biaya keagenan supaya perusahaan dapat berjalan dengan efisien. Tujuan dari penelitian ini adalah mnegetahui apakah corporate governance dan leverage perusahaan bisa menyelesaikan masalah biaya keagenan atau agency cost.
Penelitian ini adalah penelitian deskriptif dengan pendekatan kuantitatif dengan tujuan menganalisa, menjelaskan, dan menyimpulkan mengenai pengaruh corporate governance dan leverage terhadap agency cost. Teknik pengumpulan data dalam penelitian ini adalah berupa dokumentasi laporan keuangan perusahaan food & beverage yang terdaftar di BEI 2019-2021. Teknik analisis yang digunakan dalam penelitian ini adalah berupa, Uji Asumsi Klasik, Uji Regresi Linier Berganda dan Uji Hipotesis.
Hasil penelitian ini menunjukan corporate governance berpengaruh terhadap agency cost, hal tersebut disebabkan corporate governance yang baik akan menjadikan perusahaan berjalan efisien dan pemborosan akan semakin ditekan agency cost berkurang. leverage tidak berpengaruh terhadap agency cost. Hal tersebut disebabkan rasio hutang yang kecil pada sampel penelitian ini menjadikan leverage tidak berpengaruh terhdap agency cost. Secara simultan variabel ukuran corporate governance dan leverage tidak berpengaruh terhadap variabel agency cost.
Analisis Penerapan Pajak Tangguhan atas Implementasi PSAK 71 tentang Instrumen Keuangan (Studi Kasus pada PT Putra Jaya Nanas)
Authors: Safitri Era , Isnaniati Siti , Awalina Putri 
Published: January 2024

ABSTRAK
PSAK 71 merupakan standar akuntansi terbaru yang dikeluarkan oleh DSAK/IAI pada 1 Januari 2020. PSAK 71 memperbarui beberapa poin pada PSAK sebelumnya diantaranya yaitu mengenai klasifikasi dan pengukuran atas aset keuangan berdasarkan model bisnis dan arus kas kontraktual aset keuangan, memperkenalkan metode expected credit loss sebagai metode menghitung penurunan nilai serta memperbaiki akuntansi untuk lindung nilai. Dalam penerapannya PSAK 71 akan memunculkan pengakuan penyisihan kerugian piutang. Dalam perpajakan hal tersebut akan menimbulkan kontra yang mana akan muncul perbedaan pengakuan beban dan pendapatan yang berbeda dari kebijakan akuntansi. Perbedaan pengakuan tersebut akan memunculkan jumlah laba / rugi yang berbeda antara ketentuan fiskal dan akuntansi komersial yang mana akan menimbulkan adanya pajak tangguhan.

Kata kunci: PSAK 71, Penyisihan Kerugian Piutang, Pajak Tangguhan.

ABSTRACT
PSAK 71 is the latest accounting standard issued by DSAK/IAI on January 1st 2020. PSAK 71 updates several points in the previous PSAK, there are classification and measurement of financial assets based on the business model and contractual cash flows of financial assets, introduces expected credit loss as the methods of calculating impairment and improving hedging accounting. In practice PSAK 71 will be subject to the recognition of allowance for losses on receivables. In the case of taxation, it will create a contra which will lead to differences in the recognition of expenses and income that are different from the accounting policies. The acknowledgment of this recognition will result in a different profit/loss amount between the fiscal provisions and commercial accounting which will result in a tax deferred.

Keywords: PSAK 71, Allowance for losses on receivables, Deferred Tax.
PERBANDINGAN BIAYA TENAGA KERJA LANGSUNG BERDASARKAN JAM KERJA DAN UNIT PRODUKSI GUNA MENINGKATKAN LABA
Authors: Zain Irfan Mahfudh , Sahara Khasanah , Agustin Beby Hilda 
Published: January 2024

Perusahaan meningkatkan laba dengan penghematan biaya produksi melalui metode pengupahan karyawan, seperti perbandingan biaya tenaga kerja berdasarkan jam kerja dan unit produksi. Tujuan penelitian ini adalah untuk mengetahui dan mendeskripsikan perbandingan biaya tenaga kerja langsung berdasarkan jam kerja dan unit produksi guna meningkatkan laba
Pendekatan penelitian ini adalah deskriptif dengan tujuan menganalisa, menjelaskan, dan menyimpulkan mengenai analisis perbandingan biaya tenaga kerja langsung berdasarkan jam kerja dan unit produksi guna meningkatkan laba pada UD. Dian Coklat Kediri. Teknik Pengumpulan data dalam penelitian ini adalah berupa dokumentasi, wawancara. Teknik Analisis dalam penelitian ini adalah deskriptif kuantitatif.
Hasil menunjukan metode unit produksi menghasilakan biaya upah setiap unit produknya adalah sebesar Rp. 628.60, dengan banyaknya produksi produk permen coklat sebesar 316.415 unit prroduksi. Besarnya biaya tenaga kerja dengan menggunakan metode unit produksi sebesar Rp. 190,328,973.03, dan mengakibatkan besarnya harga pokok produksi perusahaan sebesar Rp.764,950,693 dan laba kotor yang dihasilkan oleh perusahaan juga sebesar Rp. 255,554,307. Metode penentuan biaya tenaga kerja langsung berdasarkan jam kerja dan juga biaya unit produksi, terdapat selisih sebesar Rp. 9,341,027. Selisih tersebut mempengaruhi perbedaan biaya tenaga kerja langsung, harga pokok produksi dan laba kotor yang dihasilkan perusahaan. Hasil tersebut akan menjadikan perusahaan semakin optimal dan efisien dalam menghasilkan laba.
Clinical Audit of Gynecological Cancers at National Institute of Cancer Research and Hospital, Dhaka, Bangladesh
Authors: Haque Farhana , Pervin Shahana , Ara Rifat , Laizo Shakila , Akhter Tohmina 
Published: January 2024

The aim of this audit was to assess the trend of the gynecological cancers for the year of 2022. This is an observational study on retrospectively collected data of gynecological cancer patients at National Institute of Cancer Research and Hospital (NICRH), Dhaka. All cases of cancer seen at the gynecology outpatient department and cases admitted in the gynecological oncology ward at NICRH, between the months of January to December 2022 were audited. The results shown that about 5.8% of all the new cases were young women aged below 25 years. The majority of gynecological cancers were among women aged between 35 and 64 years (73.17%) and only 2.6% patients were aged above 75 years. Cervical cancer (59%) was the leading gynecological cancer among all female cancers attended at NICRH. In ovarian malignancy, most of the patients(61%) had stage lll disease and no patient in stage IV diseases. Due to improper evaluation of abnormal uterine bleeding, majority of the endometrial carcinoma patients (64%) presented with histopathology reports after hysterectomy. This study might help to get a in depth understanding of the trend of major gynecological cancers.
J Bangladesh Coll Phys Surg 2024; 42: 43-48
New record of Apsilops scotinus (Tosquinet) (Hymenoptera: Ichneumonidae: Cryptinae) from India
Authors: Karthikeyan K. , Poorani J. , Narayanankutty M. C. 
Published: January 2024

Incidence of a species of Apsilops was noted as a parasitioid ofÂ rice case worm Parapoynx stagnalis (Zeller), in Pattambi, Kerala, India, in largeÂ numbers. It was a larval-pupal parasitoid attacking 4 th to 5 th instar larvae. ThisÂ species has been identified as A. scotinus (Tosquinet) and is new record fromÂ India.
EXTENSÃO UNIVERSITÁRIA: ANÁLISE HISTÓRICA A PARTIR DA LEGISLAÇÃO EDUCACIONAL
Authors: Silva Edinéia Pereira da , Gripa Sidnei , Santos João Derli de Souza 
Published: January 2024

A passagem do século XX para o século XXI apresentou inúmeras mudanças no Ensino Superior brasileiro, entre elas a concepção de Extensão Universitária. Historicamente, pautada como atividades assistencialistas e realizada de forma extracurricular, a Extensão passa por um processo de revisão e integra-se à matriz curricular de todos os cursos de graduação, assim como o Ensino e a Pesquisa tem o compromisso de promover a integração com a comunidade, objetivando a produção e a aplicação do conhecimento. Nesse sentido, o presente artigo teve como objetivo apresentar o novo conceito oficial, segundo a Resolução nº 7 de 18 de dezembro de 2018 do Ministério da Educação/Conselho Nacional de Educação, bem como a história da Extensão Universitária no Brasil, de acordo com os atos normativos oficiais. Por meio de uma pesquisa documental e bibliográfica, foi possível apresentar a cronologia, contribuindo para a História da Educação Brasileira.
Palavras-chave: Extensão; Educação; História.

ABSTRACT
The passage from the Twentieth century to the Twenty-first century presented numerous changes in Brazilian Higher Education, including the conception of University Extension. Historically based on welfare activities and carried out in an extracurricular way, Extension undergoes a review process and is integrated into the curricular matrix of all undergraduate courses as well as Teaching and Research are committed to promoting integration with the community, aiming at the production and application of knowledge. In this sense, this article aims to present the new official concept, according to Resolution No. 7 of December 18th, 2018, of the Ministry of Education/National Council of Education, and the history of University Extension in Brazil, according to the official normative acts. Through documentary and bibliographic research, it was possible to present the chronology, contributing to the History of Brazilian Education.
Keywords: Extension; Education; History.
ANALISA RUGI-RUGI DAYA (LOSSES POWER) PADA JARINGAN TEGANGAN RENDAH PT. MUSIMAS BATAM
Authors: Irsyam Muhammad , Algusri Missyamsu , Marpaung Linggom Pandapotan 
Published: January 2024

PT. MUSIMMAS BATAM is one of the largest integrated palm oil companies in the world that requires a three-phase voltage supply of approximately 250 amperes for each phase. PT. Musimmas Batam is supplied from a 150,000 KVA transformer through the LVMDP Panel, with priority on supplying electricity needs. The 3-phase voltage values are obtained, namely: R-S = 404.4 V, R-T = 404.2 V, S-T = 404.1 V with a neutral voltage of R-N = 23.2 V, S-N = 23.1, T-N = 23.3. And the 3-phase current IR = 202.9 Amperes, IS = 213.7 Amperes, IT = 200.7 Amperes. Total Power Calculation at LVMDP based on the equation looking for Iaverage = 205.7 A, Based on the equation looking for Vaverage = 1212.7 V, Based on the equation looking for P = 241.9 Kw. Power losses for a 400 mm² wire (R = 0.047 Ω/km) is 46.6 watts/km = 0.046 kW/km, and the total length of the conductor cable from the LVMDP Panel to the Load 500 M with the calculation of power losses, namely : P = 4833 watts/km. While the total power supply is 8.0 Kw = 8000 watts, so it can be seen = 3167 watts/km (3.16 Kw). Where is the active power of the transformer (P) = 145.5 kW. Thus, the percentage of losses due to neutral currents in the neutral conductor of the transformer is 0.03%.Key word : LVMDP Panels, Cables, Loads
PENGARUH KEPUASAN KERJA TERHADAP KINERJA PEGAWAI DENGAN MOTIVASI KERJA DAN DISIPLIN KERJA SEBAGAI VARIABEL MEDIASI PADA DINAS LINGKUNGAN HIDUP (DLH) KABUPATEN MERAUKE PROVINSI PAPUA SELATAN
Authors: O. Kotanon Maris Stella , M. Alhadar Fadhliah , Soleman Marwan Man 
Published: January 2024

ABSTRACTObjective: This research aims to determine the influence of product quality and price on purchasing decisions mediated by word of mouth in the case of the Puta Dino Tidore weaving house.The sample size for this research was 49 employees at the Environmental Service (DLH) of Merauke District, South Papua Province.Methodology: The analysis test tool uses SEM-Smart-PLS.Findings: Partial hypotheses and simultaneous and partial hypotheses are accepted, because the alpha value is smaller than 5%.Conclusion: The results of this research show that: (1) job satisfaction has a positive and significant effect on employee performance; (2) job satisfaction has a positive and significant effect on work motivation; (3) job satisfaction has a positive and significant effect on work discipline; (4) work motivation has a positive and significant effect on employee performance; (5) work discipline has a positive and insignificant effect on employee performance; (6) positive and significant work motivation as a mediating relationship between job satisfaction and employee performance; (7) work discipline is positive and not significant as a relationship between job satisfaction and employee performance.
Green synthesis of gold and silver nanoparticles using crude extract of Aconitum violaceum and evaluation of their antibacterial, antioxidant and photocatalytic activities
Authors: Ahmad Shahbaz , Ahmad Shujaat , Xu Qianqian , Khan Idrees , Cao Xiaoyu , Yang Ruimin , Yan Hai 
Published: January 2024

Green synthesis of metal nanoparticles (NPs) has received extensive attention over other conventional approaches due to their non-toxic nature and more biocompatibility. Herein we report gold and silver NPs (AuNPs@AV and AgNPs@AV) prepared by employing a green approach using crude extract of Aconitum violaceum Jacquem. ex Stapf. The synthesized NPs were characterized using Scanning Electron Microscopy (SEM), Transmission Electron Microscopy (TEM), Energy Dispersive X-ray (EDX), X-ray Diffraction (XRD), UV/Visible spectroscopy, Fourier Transform Infrared (FTIR), X-ray Photoelectron Spectroscopy (XPS), and Zeta Potential. Morphological analysis showed spherical and triangular shapes of the NPs with average size of &lt;100 nm. The AuNPs@AV and AgNPs@AV exhibited effective antibacterial activities, with minimum inhibitory concentrations (MICs) of 95 and 70 μg/mL against Lactobacillus acidophilus (L. acidophilus) and 90 and 65 μg/mL against Escherichia coli (E. coli), respectively. Strong antioxidant effect of AuNPs@AV and AgNPs@AV were reported against DPPH radical and PTIO within range of IC50 values; 161–80 μg/ml as compared to the standard (23–11 μg/mL) respectively. Moreover, the AuNPs@AV and AgNPs@AV showed efficient photocatalytic activity and degraded 89.88% and 93.7% methylene blue (MB) dye under UV light, respectively.
Mushroom tyrosinase enzyme catalysis: synthesis of larvicidal active geranylacetone derivatives against Culex quinquesfasciatus and molecular docking studies
Authors: Mullaivendhan Janani , Ahamed Anis , Arif Ibrahim A. , Raman Gurusamy , Akbar Idhayadhulla 
Published: January 2024

The grindstone process, which uses tyrosinase as a catalyst, was used to create analogues of geranylacetone. Tyrosinase was used to prepare the Mannich base under favourable reaction conditions, resulting in a high yield. All synthesized compounds were characterized using FTIR, Nuclear magnetic resonance, and mass spectral analyses. The active geranylacetone derivatives (1a-l) were investigated for larvicidal activity against Culex quinquefasciatus; compound 1b (LD50:20.7 μg/mL) was noticeably more effective than geranylacetone (LD50: &gt;100 μg/mL) and permethrin (LD50: 24.4 μg/mL) lead compounds because of their ability to kill larvae and use them as pesticides. All compounds (1a-1l) were found to be low toxic, whereas compounds 1b, 1d, and 1k were screened for antifeedant screening of non -aquatic target for the toxicity measurement against marine fish Oreochromis mossambicus at 100 μg/mL caused 0% mortality in within 24 h. Molecular docking studies of synthesised compound 1b and permethrin docked with 3OGN, compound 1b demonstrated a greater binding affinity (−9.6 kcal/mol) compared to permethrin (−10.5 kcal/mol). According to these results, the newly synthesised geranylacetone derivatives can serve as lead molecules of larvicides agents.
Stenotrophomonas maltophilia complex: insights into evolutionary relationships, global distribution and pathogenicity
Authors: Li Kun , Yu Keyi , Huang Zhenzhou , Liu Xiao , Mei Li , Ren Xiaodong , Bai Xuemei , Gao He , Sun Zhiwen , Liu Xiaoning , Wang Duochun 
Published: January 2024

IntroductionStenotrophomonas maltophilia complex (Smc) comprises opportunistic Gram-negative bacilli responsible for various nosocomial infections. Limited data exists concerning its evolutionary lineage, global prevalence and pathogenicity.MethodsWe conducted an extensive genomic analysis on 734 Smc genomes, of which 90 were newly sequenced and isolated from different patients. The species composition and evolutionary relationships of Smc were examined using core protein sequence analysis. Pathogenicity evaluation was used by assays for swimming motility, biofilm formation and identification of virulence factors. The broth microdilution method was used to evaluate the drug resistance spectrum of clinical isolates.ResultsPhylogenetic analyses delineated 24 species-level clades, dominated by S. maltophilia (42.8%), S. sepilia (13.6%) and S. geniculata (9.9%). Geographically, strains were primarily distributed in Europe (34.2%), Asia (33.7%) and North America (24.0%), with intricate global distribution patterns. Meanwhile, 154 virulence-associated genes and 46 antimicrobial resistance genes within Smc were identified. These genes encoded span various functions, including motility, adherence, toxin, RND antibiotic efflux pumps, beta-lactamases and aminoglycoside-modifying enzymes. Moreover, significant variations were indicated in swimming motility and biofilm-forming capability across the different species, with S. sepilia exhibiting superior levels of both traits. Additionally, no statistically significant discrepancy was detected among Smc species to other antibiotics, despite the fact that all S. geniculata isolates were resistant to Ceftazidime and much higher than other species.ConclusionOur findings indicate the need to pay increased attention to other mainstream species of Smc besides S. maltophilia in order to better manage Smc-related infections and tailor effective treatment strategies.
Prevalence and resistance characteristics of multidrug-resistant Streptococcus pneumoniae isolated from the respiratory tracts of hospitalized children in Shenzhen, China
Authors: Shi Xing , Patil Sandip , Wang Qing , Liu Zihao , Zhu Chunqin , Wang Heping , Chen Yunshen , Li Liqiang , Yang Liang , Zheng Yuejie , Dong Shaowei , Bao Yanmin 
Published: January 2024

BackgroundPCV13 introduction in China has led to a significant reduction of vaccine serotype Streptococcus pneumoniae. However, non-vaccine serotypes with highly resistance and invasiveness were often reported in the post-pneumococcal conjugate vaccine era and there was regional differences.MethodsA total of 669 S. pneumoniae strains were collected from the respiratory tracts of hospitalized children at Shenzhen Children’s Hospital in 2021 and 2022. Antimicrobial resistance (AMR) characteristics were assessed through antibiotic susceptibility testing performed with the VITEK 2 compact system. AMR genes and single nucleotide polymorphisms (SNPs) in pbp1a, pbp2b, and pbp2x were identified via analysis of whole genome sequencing data. Statistical examination of the data was conducted employing chi-square and Fisher’s exact tests.ResultsWe found that non-vaccine serotypes strains had accounted for 46.6% of all the pneumococcal isolated strains. The most common non-vaccine serotype is 23A, with a prevalence rate of 8.9%, followed by 15A (6.6%), 6E (5.7%), 34 (3.2%), and 15B (2.9%). The multidrug resistance rates (MDR) of vaccine serotypes were 19F (99.36%), 19A (100%), 23F (98.08%), 6B (100%), and 6C (100%). Meanwhile, the MDR of non-vaccine serotypes were 15B (100.00%), 6E (100%), 15C (100%), 34 (95.24%), and 23A (98.31%). Resistance rates of 6E to more than six antibiotic classes reached 89.47%, which is similar to 19F (83.33%) and 19A (90%). Unique resistance profiles were also identified for non-vaccine serotypes, including significantly higher resistance to chloramphenicol in 6E, 15B, and 15C than in 19F and 19A. Furthermore, through genome sequencing, we revealed strong correlation of cat-TC with chloramphenicol resistance, patA/patB with tetracycline resistance, ermB and pmrA with erythromycin resistance.ConclusionThe introduction of PCV13 into China from 2017 has led to a shift in the dominant composition of pneumococcal strains. There has been a notable rise and spread of multidrug-resistant non-vaccine serotypes among children. Specifically, the non-vaccine serotype 6E, which was not widely reported in China previously, has emerged. To comprehend the resistance mechanisms, it is crucial to further investigate the molecular and genetic characteristics of these non-vaccine serotypes.