bluuebunny/crossref_metadata_2025_split huggingface dataset:
Moderate-intensity continuous training has time-specific effects on the lipid metabolism of adolescents
Authors: Zhang Haifeng , Liu Jianming , Cui Mingming , Chai Huixia , Chen Lanmu , Zhang Ting , Mi Jing , Guan Hongyan , Zhao Li 
Published: March 2023

Abstract

Background and Objectives
Moderate-intensity continuous training (MICT) is used to observe lipidomic effects in adults. However, the efects of MICT on lipid metabolism in adolescents remain unclear. Therefore, we aimed to longitudinally characterize the lipid profile in adolescents during different periods of 6-week MICT.

Methods
Fifteen adolescents undertook bicycle training at 65% of maximal oxygen consumption. Plasma samples were collected at four time points (T0, T1, T2, and T3). Targeted lipidomics was assessed by ultra-performance liquid chromatography–tandem mass spectrometry to characterize the plasma lipid profiles of the participants to identify the lipids present at differing concentrations and changes in lipid species with time.

Results
MICT afected the plasma lipid profiles of the adolescents. The concentrations of diglycerides, phosphatidylinositol, lysophosphatidic acid, lysophosphatidylcholine, and lysophosphatidylethanolamine were increased at T1, decreased at T2, and increased again at T3. Fatty acids (FAs) showed an opposite trend. Ether-linked alkylphosphatidylcholine and triglycerides were significantly increased and remained high. Sphingolipid concentrations initially decreased and then remained low. Therefore, a single bout of exercise had substantial efects on lipid metabolism, but by T3, fewer lipid species were present at significantly diferent concentrations and the magnitudes of the remaining diferences were smaller than those at earlier times. Among all the changed lipids, only DG(14:1/18:1), HexCer(d18:1/22:1) and FA(22:0) showed no significant correlations with any other 51 lipids (P < 0.05). Glycerides and phospholipids showed positive correlations with each other (P < 0.05), but FAs were significantly negatively correlated with glycerides and phospholipids while positively with other FAs (P < 0.05). Pathway enrichment analysis showed that 50% of the metabolic pathways represented were related to lipid metabolism and lipid biosynthesis.

Conclusion
MICT increases ether-linked alkylphosphatidylcholine and triglyceride concentrations. Diglyceride, phosphatidylinositol, and lysophosphatidylcholine concentrations initially rise and then decrease 6 weeks after MICT, but FA concentrations show an opposite trend. These changes might correlate with lipid metabolism or biosynthesis pathways.
Investigation of Vitamin a and 25(OH)D3 Levels in Cattle with Pneumonia Detected Mycoplasma bovis
Authors: Dinçer Pelin Fatoş Polat , Yerlikaya Zeynep , Karagülle Burcu 
Published: March 2023

Abstract
This study investigated the presence of Mycoplasma bovis in nasal swabs taken from cattle with pneumonia, to reveal the clinical and biochemical findings of positive animals, and determine the levels of vitamin A and 25(OH)D3. In the study were included 103 infected cattle and 10 healthy cattle, all aged 1-4 years, as the control group. Quantitative clinical evaluations and clinical examinations were performed on each animal, and 5 ml blood samples and nasal swabs were taken. Serum biochemistry, vitamin A and 25(OH)D3 levels were determined in both positive and control samples. The clinical signs were identified by qualitative scoring in M. bovis positive animals. Regarding the clinical findings, respiratory frequency, heart rate, and rectal temperature were significantly higher in positive than control group animals (p<0.001). Regarding the biochemistry findings, albumin (ALB) and glucose (GLU) levels were lower in cattle infected with M. bovis (p<0.001) whereas total protein (TP) and alkaline phosphatase (ALP) levels were higher (p<0.001). While serum 25(OH)D3 levels were lower in infected animals (p<0.001), there was no significant difference (p>0.05) in serum vitamin A levels. In this study, clinical findings in cattle naturally infected with M. bovis were expressed qualitatively and quantitatively. In addition, it has been revealed that the disease does not only cause lung involvement, but also causes changes in biochemical and vitamin levels. Although these parameters cannot be used as a biomarker in the diagnosis of pneumonia, they are thought to provide benefits in terms of diagnosis, treatment and prophylaxis in practice.
Kompetensi, Sistem Pengendalian Internal, Locus of Control, dan Pencegahan Fraud Pengelolaan Dana Desa
Authors: Puspita Ni Kadek Mega Cahya , Ratnadi Ni Made Dwi 
Published: March 2023

The aim of the study was to test empirically the influence of village apparatus competence, internal control systems and internal locus of control on fraud prevention in managing village funds. The research was conducted in 23 villages in Gianyar Regency, Bali. The sampling used probability sampling, namely proportionate stratified random sampling and obtained a sample of 66 people. Data were analyzed using multiple linear regression analysis. The findings of the analysis show that village apparatus competence, internal control systems and internal locus of control have a positive influence on preventing fraud in managing village funds. This means that by increasing the competence of village apparatus, implementing an adequate internal control system and supported by a good internal locus of control can improve fraud prevention in managing village funds.
Keywords: Fraud; Competence; Internal Control System; Locus of Control.
Causality of Financial Literacy and Non-Financial Information to Investment Decisions (Experimental Study)
Authors: Alfiyan Ahmad , Abdani Fadlil 
Published: March 2023

The Covid-19 outbreak has hit various sectors of the economy, such as the capital market. The decline in IHSG made the number of investors increase to 15.96%. However, the increase in the number of investors is not supported by good financial literacy and sufficient non-financial information. If it is associated with signal theory, a person will react when he hears certain information that has an impact on his investment decisions. The purpose of this study is to test the main effect and interaction effect of financial literacy variables and non-financial information on investment decisions using experimental study research methods. This study used a factorial pattern of 2 x 2 between-subject and the sample used was 5th semester students. The data analysis technique will use Analysis of Variance (ANOVA) The results of the main effect state that the two variables have an influence on investment decisions while the interaction effect does not occur between the two variables on investment decisions.
Keywords: Financial Literacy; Non-Financial Information; Financial Decisions
Gender, Lingkungan Keluarga, Pengalaman Kerja dan Minat Mahasiswa Mengikuti Pendidikan Profesi Akuntansi (PPAk)
Authors: Diah Paramitha I Gusti Ayu , Sukartha P. D'Yan Yaniartha 
Published: March 2023

Accounting Profession Education (PPAk) is the choice of further education level for bachelor of economics majoring in accounting for a career as a professional accountant. The aim of this research is to empirically examine the effect of gender, family environment, and work experience on students' interest in participating in PPAk. This research uses a quantitative approach. The sample was determined by nonprobability sampling method using saturated sampling technique. The number of samples used in this study were 46 respondents, namely Accounting Professional Education students. This research uses multiple linear regression analysis techniques. The results showed that family environment and work experience had a positive effect on students' interest in taking PPAk, while gender had no effect on students' interest in taking PPAk.
Keywords: Gender, Family Environment, Work experience, Accounting Profession Education.
“Tiga Serangkai” untuk Memprediksi Perusahaan dengan Kesulitan Keuangan Sebelum Masa Pandemi
Authors: Qadri Resi Ariyasa , Khadijah Ika Mutiara , Uliansyah Beta Andri Anggiano 
Published: March 2023

This research aims to foresee financial difficulties in the agricultural industry using three prominent variables: profitability, operating leverage, and liquidity insolvency, before the pandemic. The research employed the documentation technique as the main data collection method. The purposive sampling technique was conducted to obtain the distressed and non-distressed companies during the 2017-2019 period. Multiple discriminant analysis was employed as the data analysis method. Our study reveals that the “big three” factors of profitability, operating leverage, and liquidity insolvency are all capable of differentiating between businesses that are in financial crisis and those that are not. With a model accuracy of 85.700 percent, the “big three” factors can also serve as the determining variables in the discriminant function with profitability as the most influential variable.
Keyword: Multiple Discriminant Analysis; Financial Distress; Profitability; Operating Leverage; Liquidity Insolvency
Does Agroindustry Accelerate Convergence of Economic Growth in East Java?
Authors: Santoso Dwi Budi 
Published: March 2023

In most areas of East Java, the economic development still relies on the agricultural sector. Meanwihle, since 2008, agroindustry has grown fast in East Java. This situation should have impact towards higher economic growth in lieu with lower regional development disparity, or speed of convergence improvment. However, the reality seems to be different, where the level of regional development inequality in East Java is still far above the National level. Thus, this study aims to estimate the magnitude of agroindustry in the acceleration of convergence in East Java. This study uses least squares and spatial models as estimation methods as well as the Barro convergence model as the basis of model analysis. The data used is panel data from 38 regions from 2010 to 2019. The estimation results show that agroindustry development has played a role in accelerating convergence improvement, but not too big. One reason is that there is still no spillover effect arising from agroindustry development.
Toponimi Nama-Nama Tempat di Kecamatan Kuta dan Kuta Selatan Kabupaten Badung Bali
Authors: Pradyani Kadek Endina , Suryati Ni Made , Suteja I Wayan 
Published: March 2023

The results of this study are to describe the toponyms found in the origins of place names in Kuta and South Kuta Districts. The use of toponymy theory in this analysis is able to reveal toponymy aspects of place names in Kuta and South Kuta Districts. Based on the toponymy theory according to Robiansyah (2017: 13), it is grouped into four, namely (1) vegetation toponymy; (2) historical toponymy; (3) toponymy of gifts; (4) regional toponymy in place names in Kuta and South Kuta Districts. The methods and techniques used consist of three stages, namely: (1) The stage of providing data using the listening method, followed by the technique of observing the skilled engagement (SLC) technique, and the recording technique, as well as the proficient method, followed by the fishing technique and the proficient technique, ( 2) The data analysis phase uses the matching method with the advanced technique of selecting determinant elements (PUP) and the comparative comparison technique (HBB), as well as the distribution method with the advanced technique of dividing the direct elements (BUL), (3) The data analysis results stage uses the method formal and informal methods supported by deductive and inductive techniques. The toponymic aspects of place names in Kuta and South Kuta sub-districts include four types of toponymy, namely vegetation toponymy, historical toponymy, gift toponymy, and area toponymy which is the origin of the place names.
Budgetary Slack Will Not Let Organization Die: Explaining Motivational and Stewardship Aspects of Conditional Slack
Authors: Rohma Frida Fanani , Chamalinda Khy'sh Nusri Leapatra 
Published: March 2023

The study aims to explore the motivational and stewardship aspects of managing budgetary slack. The stream of research demonstrates that budgetary slack is one of the dysfunctional behaviours which may be detrimental to an organization. The research delivers empirical evidence that organizations in the Boston Quadrant Matrix “Dogs” position are inclined to deliberately carry out additional financial resource budgeting through budgetary slack mechanism through cost assumption. The research used a qualitative method using a study-case approach and interpretive paradigm. The research area was a business industry in the Boston Quadrant Matrix “Dogs” position. The results indicate budgetary slack’s motivational aspects prompting the management to more significantly orient instead of only achieving cost budgeting targets. Cost budget target fulfilment could have been more rational when confronting non-financial orientations, i.e., product quality and going concerned. It accorded with stewardship theory that budgetary slack facilitated the management facing other goals besides budget-related ones. This research expands on previous research by showing that budgetary slack allowed the management to balance goals when external conditions change. It was a deliberate product, even a base for a budgeting system through its underlying cost assumption.
Keywords: budgetary slack, quadrant boston matrix, budgeting, going concern, stewardship
Determination of Auditors' Ethical Perception and Individual Morality as Intervening Variables
Authors: Hermawan Sigit , Imania Salsa Billa Rahma , Rahayu Duwi , Biduri Sarwendah , Rahayu Ruci  Arizanda 
Published: March 2023

Auditors’ ethical perception is influenced by both positive and negative factors. This research aimed to obtain the empirical evidence related to the influence of love of money, Machiavellianism, and religiosity, on auditors' ethical perception and individual morality as intervening variables. The research involved 14 public accounting firms with 65 auditors selected as the research samples obtained using a purposive sampling technique. The collected data were then analyzed using Partial Least Square Structural Equation Modeling (PLS SEM). The research results showed that love of money, Machiavellianism, and religiosity influenced the auditor's ethical perception and individual morality. However, individual morality could not be considered as the intervening variable in this research. Based on the research results, public accounting firms had proven that auditors' ethical perception and individual morality could be improved by reducing love of money, eliminating Machiavellianism, and increasing religiosity belonging to the auditors.
Keywords: love of money, machiavellian nature, religiosity, individual morality, ethical perception
The Moderating Role of Board Independent in Managerial Ownership and Firm Value: Evidence in Indonesia
Authors: Perwito Perwito , Nugraha Nugraha , Mayasari Mayasari , S Yayat 
Published: March 2023

This study aims to empirically assess the conditional effect of managerial ownership on the firm value moderating role of the independent board. Using a sample of Indonesian listed firms from 2015-2020 and panel data of 2,627, we used PROCESS V3.4. for SPSS to estimate research models. Research findings; there is a non-linear relationship between the effect of managerial ownership on firm value, in line with the entrenchment hypothesis. Furthermore, the findings of this study indicate that the independent board does not provide a moderating effect on the relationship, but the independent board is a predictor of firm value. The critical implications are; It enriches existing knowledge of agency theory by emphasizing the importance of the involvement of an independent board. A new perspective in the conditional effect analysis of management ownership on firm value, moderated by the role of an independent board.
Keywords: managerial ownership, independent boards, firm value, the moderation effect
Employees' Understanding of Service-Oriented Strategy: A Case of Business Services in Indonesia
Authors: Putra Ida Bagus Udayana , Amerta I Made Suniasta 
Published: March 2023

Organizational culture refers to the underlying beliefs, assumptions, values, and interaction styles contributing to the distinctive social and psychological environment. The study was measured statistically with approximately 200 participants in Indonesia. The service-oriented strategy had a significant good and direct influence on business services, while the greater service-oriented strategy had an extra influence on the respondents' organizational readiness and knowledge exchange. Through their business services, service-oriented firms seek to delight customers, produce and deliver customer value in the marketplace, and enhance their company's performance and profitability. In order to meet the ever-increasing demands of investors, employees, and consumers, business organizations are continuously under pressure to assess and enhance their performance in competitive markets. As a result, businesses partition their organization and related business services into smaller, self-sufficient company components that can interact to optimize efficiency. In order to be capable of providing excellent services, business services must clearly adhere to business-oriented strategies.
Keywords: business strategy, business process, governance, business information system
Theory of Planned Behavior on The Implementation of Environmental Management Accounting
Authors: Kedisan Anak Agung Vidyaswari , Ratnadi Ni Made Dwi , Putri I Gusti Ayu Made Asri Dwija , Mimba Ni Putu Sri Harta 
Published: March 2023

G20 2022 put some emphasis on recent environmental issues; one of them is that water pollution that may cause by not only the large company but also micro, small and medium enterprise (MSME) waste, especially textiles, the most found in Denpasar City. This study examines the influence of attitude toward behaviour (ATT), subjective norm (SN) and perceived behavioural control (PBC) on the intention and then the implementation of environmental management accounting (EMA) using legitimacy theory and theory of planned behaviour (TPB). The results showed that ATT and PBC positively influenced the intention to EMA, while SN did not. PBC influence the implementation of EMA positively, while the intention did not. This research enriches legitimacy theory and TPB by revealing the two theories not being able to fully predict the implementation of EMA due to the geographical area, lack of political interest and government regulations that still need improvement.
Keywords: attitude toward behavior, subjective norm, perceived behavioral control, environmental management accounting
Community of Inquiry During Covid-19 Pandemic: Does It Affect Accounting Student’s Professional Skill?
Authors: Marlina Maria Asumpta Evi , Basuki Basuki 
Published: March 2023

Professional skills of accounting graduates are increasingly needed in the workforce during the sudden emergence of the COVID-19 pandemic, forcing accounting lecturers to organize online learning. Therefore, researchers seek to explore the role of online learning in the framework for the community of inquiry to develop the professional skills of accounting students in Indonesia. The data was obtained by distributing questionnaires to accounting students from 50 universities in Indonesia, and the researchers obtained 711 data. Testing was performed using JASP version 16. The test results show that cognitive presence has the highest role in developing students' professional skills, followed by social presence. Meanwhile, teaching presence only significantly affects the development of students' professional skills. The implication of this research is that every accounting lecturer needs to compile a curriculum and prepare resources to organize online learning that will likely be needed in the future.
Keywords: professional skill, community of inquiry, online learning
MODELOVANJE TEMA U TEKSTU NA OSNOVU NASLOVA DOKUMENATA
Authors: Lepar Minja 
Published: March 2023

U radu je predstavljen pristup za modelovanje tema i klasifikaciju tekstualnih dokumenata. Konkretno, vršena je 1) primena LDA (Latent Dirichlet Allocation) nad tekstom zarad dobijanja tema, pri čemu je evaluacija rađena kvalitativno, kroz semantiku pronađenih tema; 2) klasifikacija dokumenta primenom reprezentacije teksta dobijene kombinacijom tf-idf obeležja i tema izvučenih pomoću LSA (Latent Semantic Analysis); nad ovom reprezentacijom treniran je Naive Bayes klasifikator, a evaluacija je vršena računanjem F-mere, 3) klasifikacija dokumenta primenom tf-idf reprezentacije teksta, gde je eksperimentisano sa treniranjem SVM (Support Vector Machines) i RF (Random Fores) modela; I u ovom slučaju evaluacija je vršena računanjem F-mere.
Kesalahan Calon Guru Matematika Dalam Mengembangkan Modul Ajar Jenjang Sekolah Menengah
Authors: Prayitno Lydia Lia , Mutianingsih Ninik , Lestari Dea Ayu , Rosyidah Annisa Dewi Ainur , Sumianto Dadang 
Published: March 2023

Guru merupakan tenaga pendidik yang wajib memiliki kompetensi pedagogik, profesional, sosial, dan kepribadian. Disinilah peranan LPTK untuk menyiapkan para calon guru agar memiliki kompetensi tersebut. Penelitian ini merupakan penelitian deskriptif dengan melibatkan 25 calon guru matematika yang memprogram mata kuliah pengalaman lapangan persekolahan. Mata kuliah ini menuntut calon guru mengembangkan modul ajar untuk jenjang sekolah menengah. Tujuan dari penelitian ini adalah untuk mendeskripsikan kesalahan calon guru matematika dalam mengembangkan modul ajar matematika tersebut. Data didapatkan secara dokumentasi dengan mengumpulkan modul ajar yang dikembangkan oleh calon guru, kemudian dianalisis berdasarkan tiga komponen yaitu informasi umum, inti, dan lampiran. Hasil penelitian menunjukkan kesalahan yang dilakukan calon guru pada komponen informasi umum yaitu, kesalahan dalam menentukan model, pendekatan, metode pembelajaran, hasil diagnostik, durasi waktu dan jumlah pertemuan yang ditetapkan. Kemudian kesalahan yang terjadi pada komponen inti, meliputi kesalahan penentuan pemahaman bermakna, pertanyaan pemantik, merancang penilaian, tidak memaparkan sintaks pembelajaran, pendekatan saintifik, keterampilan abad 21, profil pelajar pancasila, diferensiasi. Lebih lanjut, pada komponen lampiran, kesalahan terjadi pada pengembangan LKPD yang belum konstruktivis dan dapat dikerjakan secara individu, belum mengembangkan media pembelajaran yang tepat, belum tepat dalam mengembangkan program remidial dan pengayaan, serta penulisan glosarium pada modul ajar.
Kata Kunci: kesalahan, pengembangan, modul ajar, kurikulum merdeka.