bluuebunny/crossref_metadata_2025_split huggingface dataset:
Penerapan Modul Inventory Dalam Penyajian Laporan Persediaan Bahan Baku
Authors: Iriyadi Iriyadi , Vimiyati Kho 
Published: August 2023

Inventory as one of major capital element stands its fuction to enhance business capability of aninterprise. A good inventory management, both administrative system and procurementmanagement, is one of decisive factors in view of the fact that inventory value is not insignificant.nventory management administratively consists of records and reports which can be presentedmanually and in simple way using excel. Nowadays, most enterprises record and maintain theirinventory by applying more enhanced and sophisticated computerized and integrated infrastructureprogram such as ERP (Enterprise Resources Planning) with the inventory module that facilitatesthe enterprise’s daily business activities, mainly the inventory including raw materials, work-inprocess,
and finished goods. A good inventory management will secure the enterprise’s objectives,t without accurate and real-time information, it will risk not to meet the customers’ order.Considering the crucial role of inventory management to the enterprise’s business activities,the author performed the research concerning the implementation of inventory module in regard toaw material inventory report in PT Capsugel Indonesia. Raw material report consisting of firstbalance, income, expenditure, usage and last balance is essentially required by the management asupporting substance to make a good business and economic decision. It begins with procurementanalysis, deciding the time to issue purchasing order; managing delivery in order to meet safetyinventory level in warehouse and to keep the stock will not exceed the capacity of warehouse. Wellmanaged inventory includes managing procurement cost, storage cost as well as managing cashflow, will embrace the company’s objective to get profit.The author conducted the research on purchasing, warehouse, quality assurance, Productionand Finance & Accounting Department at PT Capsugel Indonesia located in Jl. Raya Bogor Km42, Cibinong. The research schedule was from April to July 2010.The result of the research shows that PT Capsugel Indonesia has implemented ERP(Enterprise Resources Planning) system named Mocrofoft Dynamics AX starting from purchasing,ceiving, dispositioning the status of inventory based on the income test result and distribution ofaw material. PT Capsugel Indonesia keeps both manual report of raw material inventory recordand report by system.The evaluation result indicates that the inventory module by system has been a goodinstrument for providing raw material inventory report, yet it is suggested that the system should beimplified in order to be communicative for better understanding.
Analisis Kebijakan Segmen Pada Perusahaan Asosiasi Serta Kaitannya Dengan PSAK No 5
Authors: Ardhi Ardhi , Nurjanah Yayuk 
Published: August 2023

The purpose of this research is to analyze segment policies applied by association companies, and investigate if such application is in accordance with PSAK No. 5. Generally companies ' segments are consisted of business and geographical segments. The business segment is divided based into products and services. Mean while, the geographical segment is based on its operating regions. The form of its report is consisted ofsegmented income statement, segmented assets and liabilities, reconciled total revenue, and other material elements between the segment and entities. The result show that most associated companies run their operating segmen based on business and geographic, and not every companies disclose them in accordance with PSAK No. 5.
Kata kunci: Business Segment, Geographical Segment, Operating Segment
Peranan Manajemen Kas Terhadap Persediaan Kas
Authors: Danial M , Yuli Rini , Haryono Ayu 
Published: August 2023

Cash is one of the main resources to run a company's operations. Cash management executed properly can support the survival of a company where it can be seen from the cash supply.This research is conducted to determine how large a role ofmanaging inventory in cash management company from 2006 until 2010. And to perform inventory planning cash for 4 years later. Result of research on cash management PT. Cemani Toka can be said is not good enough and cause cash tumover is very low at PT. Cemani Toka and tend dispropotionately between the amount of cash sales. And advised to control and tighten cash flow and operating activities, focus in foreign exchange, but it also must set the standard management of cash inventory using the theory Harry G. Gutmann with a minimum cash balance 5% and maximum 10% from the current assets or the theory by Eugene F. Brigmann the optimum cash balance 1,5%from total assets.
Keyword : cash turnover, the development of cash, cash flow
Analisis Kemampuan Profesional Dan Independensi Auditor Internal Terhadap Kualitas Laporan Audit Pada PDAM Tirta Pakuan Kota Bogor
Authors: Triandi Triandi , Fahmi Arief , Putri Nindha Hafidza 
Published: August 2023

This study aims to determine the professional ability, the intemal auditor independence and audit quality reports as well as to analyze the influence of professional ability and independence of intemal auditors on the quality of the audit report. The research method used was a qualitative and quantitative methods. To answer the research hypotheses using multiple regression analysis, after previous classical assumption testing program with the help of SPSS 22. The results showed that the overall professional capabilities included in both criteria, but on indicators in implementing the tasks are constrained by the management as well as biowledge ofengagementfindings of irregularities still in suficient criteria. Internal auditor independence variables included in both categories. While the variable quality of the audit repon is included in the excellent category. In testing normality obtained Asymp value. Sig of 0.200, interpret test data has a nonnal distribution. In testing multicollinearity tolerance value obtained at X1 and X2 at 0.321, X1 and X2 VIF value of3.115, indicating that there is no multicollinearity in the data. In heteroscedasticity test indicates heteroscedasticity does not occur because of the graph dots spread randomly. By hypothesis testing using multiple linear regression analysis showed the regression coeficientsfor the variables X1 of 0.460 and 0.553 for X2 variables, showed that every capability professional intemal auditors (X1) of one unit will lead to increased quality of audit reports (Y) equal to 0.460 and any independence internal auditors (X2) of one unit will lead to increased quality of audit reports (Y) equal to 0.553. To the value of the correlation coeficient (R) obtained a value of 0.966, indicating that there is a strong relationship between the ability of professional internal auditor, internal auditor independence and audit quality reports. Simultaneously (together), the internal auditor's professional ability and independence of intemal auditors have a significant effect on the quality ofthe audit report.
Keywords: Professional ability, Independence, and Quality Audit Report.
Peranan Audit Internal Dalam Meningkatkan Efektivitas Pengendalian Internal Persediaan
Authors: Efrianti Desi , Nurjanah Yayuk , Fajar Zona 
Published: August 2023

The Purpose of this research is to find out how the internal audit of inventory can increase teh efficiency and effectiveness on PT Fastfood Indonesia Tbk, in one of its branch outlet; KFC Ekalokasari as the object. PT Fastfood Indonesia Tbk is the only company that has the rights of trademark Kentucky Fried Chicken (KFC) in Indonesia. The KFC Ekalokasari stock of goods are raw materials (chicken, vegetables, flour, etc), walk in process (marinated chicken, verkedel) and finished goods (beverages from suppliers) and also packaging materials. The results of this research shows that the internal audit of stock on PT Fastfood Indonesia Tbk, KFC Ekalokasari branch outlet has two main activities, which are manual bookkeeping and integrated system of bookkeeping. The intern audit of stock on PT Fastfood Indonesia Tbk is done by auditor staffs from intern audit department which is placed separately from other unit and directly responsible to the Board of Commisioners of PT Fastfood Indonesia Tbk that guarantee its independency. According to the intern audit that has been done on PT Fastfood Indonesia Tbk's stock of goods, we can perceive that inconsistently of the integrated system (barcode) was found in the operating, and the efficiency of some goods did not meet the standards
Keyword : Internal Audit, Internal Control of Inventory
OGLE-2019-BLG-0825: Constraints on the Source System and Effect on Binary-lens Parameters Arising from a Five-day Xallarap Effect in a Candidate Planetary Microlensing Event
Authors: Satoh Yuki K. , Koshimoto Naoki , Bennett David P. , Sumi Takahiro , Rattenbury Nicholas J. , Suzuki Daisuke , Miyazaki Shota , Bond Ian A. , Udalski Andrzej , Gould Andrew , Bozza Valerio , Dominik Martin , Hirao Yuki , Kondo Iona , Kirikawa Rintaro , Hamada Ryusei ,   Leading Authors, Abe Fumio , Barry Richard , Bhattacharya Aparna , Fujii Hirosane , Fukui Akihiko , Fujita Katsuki , Ikeno Tomoya , Ishitani Silva Stela , Itow Yoshitaka , Matsubara Yutaka , Matsumoto Sho , Muraki Yasushi , Niwa Kosuke , Okamura Arisa , Olmschenk Greg , Ranc Clément , Toda Taiga , Tomoyoshi Mio , Tristram Paul J. , Vandorou Aikaterini , Yama Hibiki , Yamashita Kansuke ,   The MOA Collaboration, Mróz Przemek , Poleski Radosław , Skowron Jan , Szymański Michał K. , Poleski Radek , Soszyński Igor , Pietrukowicz Paweł , Kozłowski Szymon , Ulaczyk Krzysztof , Rybicki Krzysztof A. , Iwanek Patryk , Wrona Marcin , Gromadzki Mariusz ,   The OGLE Collaboration, Albrow Michael D. , Chung Sun-Ju , Han Cheongho , Hwang Kyu-Ha , Kim Doeon , Jung Youn Kil , Kim Hyoun Woo , Ryu Yoon-Hyun , Shin In-Gu , Shvartzvald Yossi , Yang Hongjing , Yee Jennifer C. , Zang Weicheng , Cha Sang-Mok , Kim Dong-Jin , Kim Seung-Lee , Lee Chung-Uk , Lee Dong-Joo , Lee Yongseok , Park Byeong-Gon , Pogge Richard W. ,   The KMTNet Collaboration, Jørgensen Uffe G. , Longa-Peña Penélope , Sajadian Sedighe , Skottfelt Jesper , Snodgrass Colin , Tregloan-Reed Jeremy , Bach-Møller Nanna , Burgdorf Martin , D’Ago Giuseppe , Haikala Lauri , Hitchcock James , Hundertmark Markus , Khalouei Elahe , Peixinho Nuno , Rahvar Sohrab , Southworth John , Spyratos Petros ,   The MiNDSTEp Collaboration
Published: August 2023

Abstract
We present an analysis of microlensing event OGLE-2019-BLG-0825. This event was identified as a planetary candidate by preliminary modeling. We find that significant residuals from the best-fit static binary-lens model exist and a xallarap effect can fit the residuals very well and significantly improves χ
2 values. On the other hand, by including the xallarap effect in our models, we find that binary-lens parameters such as mass ratio, q, and separation, s, cannot be constrained well. However, we also find that the parameters for the source system such as the orbital period and semimajor axis are consistent between all the models we analyzed. We therefore constrain the properties of the source system better than the properties of the lens system. The source system comprises a G-type main-sequence star orbited by a brown dwarf with a period of P ∼ 5 days. This analysis is the first to demonstrate that the xallarap effect does affect binary-lens parameters in planetary events. It would not be common for the presence or absence of the xallarap effect to affect lens parameters in events with long orbital periods of the source system or events with transits to caustics, but in other cases, such as this event, the xallarap effect can affect binary-lens parameters.
A Search for Gas-Rich Dwarf Galaxies in the Local Universe with ALFALFA and the WIYN One Degree Imager
Authors: Rhode Katherine L. , Smith Nicholas J. , Janesh William F. , Salzer John J. , Adams Elizabeth A. K. , Haynes Martha P. , Janowiecki Steven , Cannon John M. 
Published: August 2023

Abstract
We present results from an optical search for Local Group dwarf galaxy candidates associated with the Ultra-Compact High Velocity Clouds (UCHVCs) discovered by the ALFALFA neutral hydrogen survey. The ALFALFA UCHVCs are isolated, compact H i clouds with projected sizes, velocities, and estimated H i masses that suggest they may be nearby dwarf galaxies, but that have no clear counterpart in existing optical survey data. We observed 26 UCHVCs with the WIYN 3.5 m telescope and One Degree Imager (ODI) in two broadband filters and searched the images for resolved stars with properties that match those of stars in typical dwarf galaxies at distances <2.5 Mpc. We identify one promising dwarf galaxy candidate at a distance of ∼570 kpc associated with the UCHVC AGC 268071, and five other candidates that may deserve additional follow-up. We carry out a detailed analysis of ODI imaging of a UCHVC that is close in both projected distance and radial velocity to the outer-halo Milky Way globular cluster Pal 3. We also use our improved detection methods to reanalyze images of five UCHVCs that were found to have possible optical counterparts during the first phase of the project, and confirm the detection of a possible stellar counterpart to the UCHVC AGC 249525 at an estimated distance of ∼2 Mpc. We compare the optical and H i properties of the dwarf galaxy candidates to the results from recent theoretical simulations that model satellite galaxy populations in group environments, as well as to the observed properties of galaxies in and around the Local Group.
White Dwarfs Revealed in Gaia’s Candidate Compact Object Binaries
Authors: Ganguly Anindya , Nayak Prasanta K. , Chatterjee Sourav 
Published: August 2023

Abstract
Discovery and characterization of black holes (BHs), neutron stars (NSs), and white dwarfs (WDs) with detached luminous companions (LCs) in wide orbits are exciting because they are important test beds for dark remnant (DR) formation physics as well as binary stellar evolution models. Recently, 187 candidates have been identified from Gaia’s non-single star catalog as wide orbit (P
orb/day > 45), detached binaries hosting DRs. We identify UV counterparts for 49 of these sources in the archival GALEX data. Modeling the observed spectral energy distribution (SED) spanning from the FUV-NUV to IR for these sources and stellar evolution models, we constrain the LC properties including mass, bolometric luminosity, and effective temperature for these 49 sources. Using the LC masses, and the astrometric mass function constrained by Gaia, we constrain the DR masses for these sources. We find that nine have masses clearly in the NS or BH mass range. Fifteen sources exhibit significant NUV excess and four show excess both in the FUV and NUV. The simplest explanation for these excess UV fluxes is that the DRs in these sources are WDs. Using SED modeling we constrain the effective temperature and bolometric luminosity for these 15 sources. Our estimated DR masses for all of these 15 sources are lower than the Chandrasekhar mass limit for WDs. Interestingly, five of these sources had been wrongly identified as NSs in the literature.
Mass Dependence of Galaxy–Halo Alignment in LOWZ and CMASS
Authors: Xu Kun , Jing Y. P. , Gao Hongyu 
Published: August 2023

Abstract
We measure the galaxy-ellipticity (GI) correlations for the Sloan Digital Sky Survey Data Release 12 LOWZ and CMASS samples with the shape measurements from the DESI Legacy Imaging Surveys. We model the GI correlations in an N-body simulation with our recent accurate stellar–halo mass relation from the Photometric object Around Cosmic webs (PAC) method. The large data set and our accurate modeling turns out an accurate measurement of the alignment angle between central galaxies and their host halos. We find that the alignment of central elliptical galaxies with their host halos increases monotonically with galaxy stellar mass or host halo mass, which can be well described by a power law for the massive galaxies. We also find that central elliptical galaxies are more aligned with their host halos in LOWZ than in CMASS, which might indicate an evolution of galaxy–halo alignment, though future studies are needed to verify this is not induced by the sample selections. In contrast, central disk galaxies are aligned with their host halos about 10 times more weakly in the GI correlation. These results have important implications for intrinsic alignment (IA) correction in weak lensing studies, IA cosmology, and theory of massive galaxy formation.
Anti-diabetic Attributes of Desert Plant Retama: A Mini Review on its Traditional Uses and Potential Chemical Constituents
Authors: Elodemi Mahmoud , Siddiqua Ayesha , Seyed Mohaamed Ali 
Published: August 2023

BACKGROUND: Diabetes mellitus (DM) is a fast-growing metabolic disorder, which affect millions around the world mostly people from developing nations. The rise of diabetes is further set to rise more in the coming years in all inhabited continents of the world. DM mainly attributed for food and lifestyle changes, less or no physical activity, obese, overweight, and major socioeconomic changes. In recent years, herbal medicine is incredibly growing because many natural products exhibit less or no side effects. It is well-established that nature-derived products protect β-cells and decrease blood glucose.
AIM: We aimed to explain anti-diabetic attributes, traditional uses, and potential chemical constituents of desert plant retama.
RESULTS: Numerous previous studies support the use of plant derived bioactive substances for human and animal disease therapy and reinforce their importance as a potential source of novel drug candidates. In this line a flowering bush, belong to the genus “Retama” (Fabaceae) are in use of conventional remedy in the Mediterranean basin for various diseases including DM. This potential plant genus has a great medical and socioeconomic importance and provides crucial evidence for its anti-diabetic therapeutic potential. The present review collected various documented information using the following searching engines such as PubMed, Science direct, and Google scholar. We limit our search only to English written documents for the last few decades until date. For data mining, the following MeSH words used in the databases: Retama, diabetes, phytoconstituents, pharmacological potential, anti-diabetic, insulin, in vivo, and in vitro.
CONCLUSION: The outcome of this review may set new prospects for the DM patients, along with other standard medication and provide an overall insight to the well-being at the regional and global level.
Insights into Delivering a Robust and Comprehensive Names Classification for a Living Atlas Using Diverse Taxonomic Sources
Authors: Sherrin Simon , Slatyer Cameron 
Published: August 2023

The Atlas of Living Australia*1 (ALA) is a collaborative, digital, open infrastructure that pulls together Australian biodiversity data from multiple sources, making it accessible and reusable. The ALA helps to create a detailed picture of Australia’s biodiversity for scientists, policy makers, environmental planners and land managers, industry, and the public. It does this by aggregating data that records occurrences of species within Australia's diverse environments.
To enable the most effective use of occurrence data, records need to be placed consistently in a replicable and systematically generated taxonomic hierarchy. At the core of the ALA's taxonomic hierarchy are the Australian national species lists*2 (NSLs) for animals, vascular plants, bryophytes, fungi, lichens, and algae.
There is an ever-present lag between newly published species and their addition to NSLs, making it challenging to validate the names of these species when they are received in data. The ALA nevertheless needs to be able to represent these species. Because the ALA is presenting data for research, it also needs to be able to handle informal names, including unpublished names and spelling errors. The ALA needs to reflect the challenges to Australia's biodiversity, including highlighting threatened and sensitive species, as well as noting threats from potential biosecurity species. Newly identified sensitive and threatened species often appear on various government conservation lists before they are added to NSLs. By their nature, potential (but not current) invasive and vagrant species do not appear on NSLs, nor do foreign species that may be held in Australian collections. Even after 10 years of operation, all these issues still challenge automated systems such as the ALA because of scale and complexity.
Considering these challenges, the ALA has been re-evaluating how it constructs its taxonomic hierarchy. We will discuss how the ALA is using NSLs and other resources to develop a fit-for-purpose taxonomic hierarchy, and how that process incorporates data quality control, data assurance, and source transparency.
Mapping the Digitisation Workflow in a University Herbarium
Authors: Thompson Karen , Birch Joanne 
Published: August 2023

Specimens or objects in natural history collections hold substantial research and cultural value that is enhanced where these items are made digitally available. Benefits of digitisation include increasing open access to collection-based biodiversity data, increasing productivity of scientific research, enabling novel research applications of digitally accessible data, reducing preservation requirements through reduced object handling, and expanding potential for “remote curation” in collections. However, the time available for object and data digitisation is limited for most collections. Well documented digitisation workflows can ensure that curation time is efficiently applied to achieve digitisation outputs, and that digitisation standards are consistently applied within and among projects.
While this case study focused on the generation of digitisation workflows in a medium-sized Australian university-based herbarium, the findings of this study are relevant to collections globally. The curation workflows comprise a set of modular steps required for the digitisation of herbarium specimen data and images. Steps are clearly identified as requiring human-mediation versus those that can be automated, those that require on-site versus remote-access, and those that require transfer or transformation of data or files. This clarity enables consideration of the opportunities and challenges for increasing efficiencies for collection-based digitisation, data and file management. The maps provide a contextual framework for herbarium-based digitisation pathways for those who work with specimen-derived biodiversity data, and an insight into these tools for those who are not familiar with herbarium protocols.