bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tinjauan Pengelolaan Piutang pada PT. Sarana Cipta Unggul
Authors: Seputri Natasha Marnafa Setiawan , Nurjanah Yayuk 
Published: August 2023

ABSTRACTReceivables are one component of assets that determine the smooth running of a company's operations. In the balance sheet reported in assets. Receivables are liquid current assets because they can be turned into cash immediately, namely within a maximum period of one year. In addition, the amount of company receivables in one period is generally quite material, so that the administration of the recording and presentation must be carried out properly, in accordance with the provisions stipulated in generally accepted financial accounting principles.The purpose of this review is to be able to find out how the policies regarding receivables are and find out how the policies and management of receivables are at PT Sarana Cipta Unggul which is engaged in renting forklifts and heavy equipment. The results of the review show the policy regarding receivables at PT. Sarana Cipta Unggul with the classification of trade receivables, other receivables, employee receivables and Affiliate receivables.The accounting treatment of accounts receivable at PT Sarana Cipta Unggul is actually in accordance with the company's Standard Operating Procedure. This is evidenced by the recognition of receivables by recording leases and receivables income with complete documents. In addition, there is also an aging analysis of receivables. But it still needs to be improved because the average calculation of accounts receivable is still 182.5 days. This indicates that the rotation is running slowly. This means that the collection section is still not working optimally or there are still a lot of bad debts. It is suggested to PT Sarana Cipta Unggul to review its receivables policy to minimize bad debts and to further improve its collection performance..
Keywords: Receivables, Accounts Receivable Policy, Receivable Constraints
Evaluasi Atas Penerapan Akuntansi Murabahah Dalam Kaitannya Dengan Laporan Keuangan
Authors: Syahrina Erna , Rosita Siti Ita 
Published: August 2023

Murabahah financing is one of the Islamic financial institutions to improve their business by mobilizing funds from the public through the provision of goods through trading system where the bank buys goods customer's needs. The sale of goods shall state the cost and benefits agreed upon by the seller and the buyer. The purpose of this study was to evaluate the treatment and application of accounting in Islamic banking murabahah relating to the financial statements. The evaluation was done to determine whether the treatment and application of accounting murabahah in the Islamic banking and has been applied in accordance with PSAK No. 102, as well as the presentation offinancial statements in accordance with PSAK No. 101. Research by the author is in PT. Bank BNI Syariah, Tbk Branch located in Bogor , engaged in the field of Islamic banking. Object of research taken in this study is the product Griya with deferred payment system. In a murabahah transaction tough, Bank BM Syariah will record murabahah receivables and deferred murabahah profit. Murabahah tough realized gains will be recorded upon receipt of installments from the customer. Murabahah receivables that have not been repaid by the customer will be reported on the balance sheet at net relisasi value, while a legitimate murabahah profits realiæd will be reported in the income statement. Evaluation results in this study that the application of accounting murabahah punch at PT. Bank BM Syariah, Tbk Bogor Branch in accordance with PSAK No. 102 and presentation offinancial statements in accordance with PSAK No. 101.
Keyword: murabahah accounting, financial statements
Analisis Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Dalam Pengajian Laporan Keuangan
Authors: Sutarti Sutarti , Djanegara Moermahadi Soerja , Handono Aldy Dwi 
Published: August 2023

The purpose of this study was to analyse the application of SAK ETAP inconjunction with the presentation of financial statements in the PDAM Tirta Pakuan Kota Bogor. The analysis is perfomed to determine how financial statements of PDAM Tirta Pakuan are already in accordance with SAK ETAP. The analysis conducted in this study using a descriptive qualitative method while selected data sources are secondary data from financial statements. The selected data collection procedures are literatures and records, field research and interview. The results showed that the cooperative PDAM Tirta Pahcan Kota Bogor has been making adjustments in applying SAK ETAP in the presentation of financial statements, but still not all the adjustments in the SAK ETAP has been applied in the presentation offinancial statements consisting of a balance sheet, profit/loss, change in equity, and cash flow statements. Cooperative PDAM Tirta Pakuan Kota Bogor using SAK ETAP with reporting guidelines are still largely the same as before adopting IFRS GAAP. In general, there are not many significant changes occured. In other words, there was no significant effect happens on the application of GAAP in the financial statements cooperative SAK ETAP PDAM Tirta Pakuan Kota Bogor.
Keyword : SAK ETAP, Presentation of Financial Statements
Analisis Penerapan PSAK 45 (Revisi 2011) Terhadap Penyusunan Laporan Keuangan Entitas Nirlaba
Authors: Hastoni Hastoni , Pamungkas Bambang , Mustikawati Dinah Sobar 
Published: August 2023

The financial statement is a very important information to commercial entities and non-profit entities. Due to the existence of the financial statements concemed people can find relevant infomation on the activities undertaken and the progress of the company or organization. Characteristics of non profit entities with different business entities, the main difference lies in the way the fimdamental entity obtaining the resources needed to perform various operations activities. The purpose of this study is to analyze the application of PSAK 45 (Revised 2011) in a non profit entity which shaped the foundation. The analysis was performed to obtain data and information relating to the above problem. In addition, to detennine the extent of compliance or confomity of the financial statements presented by the non profit entity of the provisions contained in Pemyataan Standar Akuntansi Keuangan (PSAK) Number of45 Research conducted by the author is in "Yayasan Dharma Setia Kosgoro" is located in Bogor. Yayasan Dharma Setia Kosgoro is one ofthe foundation which is a unit ofprivate education providers established on 9 September 1987. The results showed that Yayasan Dharma Setia Kosgoro has made the preparation of the financial statements fairly well. Foundations offinancial statements consist ofstatements offinancial position, statement of activities, statement of cash flows, and notes to the financial statements, it is in accordance with PSAK 45.
Keywords : Nonprofit Entities, Financial Statement, PSAK 45
Penerapan Sistem Informasi Akuntansi Penerimaan Dan Pengeluaran Kas Terhadap Pengendalian Kas Pada Bidang PBB Di Dinas Pendapatan Daerah Kabupaten Bogor
Authors: Sutarti Sutarti , Hasibuan David , Suhendra Suhendra 
Published: August 2023

The intent and purpose of the author in conducting this study was to test and demonstrate empirically on the application ofAccounting Information Systems cash receipts and expenditures affecting the control of cash on the UN fields in Bogor District Revenue Ofice. This study used a descriptive research method, this is because in its implementation, such as data, analysis and interpretation of the meaning and the data obtained. This study is structured as inductive research is finding and collecting data in the field with the aim to detennine the factors, form elements, and the nature of the phenomenon in the community. With the Cash Receipts Accounting Information Systems, United Nations field can perform registration activities, data collection, assessment, billing, revenue and services more quickly, organized and on time (up to date) and in the presence ofAccounting Information Systems Spending Cash, UN field can be seen available budget either already realized or unrealized in the Financial Statements are prepared in the system.
Keywords: Accounting Informasion System, Cash Receipts, Cash Expenditures.
Understanding the Capability of Future Direct-imaging Observations to Quantify Atmospheric Chemical Effects of Stellar Proton Events
Authors: Afentakis Georgios P. , Mullaney Kyla , Chen Howard , Blalack John , Checlair Jade , Abbot Dorian S. 
Published: August 2023

Abstract
Models developed for Earth are often applied in exoplanet contexts. Validation in extraterrestrial settings can provide an important test of model realism and increase our confidence in model predictions. NASA’s upcoming space-based IROUV telescope will provide unprecedented opportunities to perform such tests. Here, we use the Planetary Spectrum Generator to simulate IROUV reflected-light spectroscopic observations of flare-driven photochemical changes produced by the Whole Atmosphere Community Climate Model, part of the Community Earth System Model framework. We find that NO2 is the most observable gas to target, and integrating the signal for two days following the flare and comparing to a baseline of preflare data would achieve the highest signal-to-noise ratio. The NO2 response is much larger for K-star tidally locked planets than G-star rapidly rotating planets and does not depend strongly on O2 level. The NO2 response should be observable for planets within 3–4 pc independent of the phase angle since the amount of reflected light is larger at smaller phases, but the NO2 concentration is low near the substellar point. This work outlines a methodology for validating and ground-truthing atmospheric chemistry models developed for Earth that could be useful for the numerical exploration of exoplanets.
Constraining Cosmology with Machine Learning and Galaxy Clustering: The CAMELS-SAM Suite
Authors: Perez Lucia A. , Genel Shy , Villaescusa-Navarro Francisco , Somerville Rachel S. , Gabrielpillai Austen , Anglés-Alcázar Daniel , Wandelt Benjamin D. , Yung L. Y. Aaron 
Published: August 2023

Abstract
As the next generation of large galaxy surveys come online, it is becoming increasingly important to develop and understand the machine-learning tools that analyze big astronomical data. Neural networks are powerful and capable of probing deep patterns in data, but they must be trained carefully on large and representative data sets. We present a new “hump” of the Cosmology and Astrophysics with MachinE Learning Simulations (CAMELS) project: CAMELS-SAM, encompassing one thousand dark-matter-only simulations of (100 h
−1 cMpc)3 with different cosmological parameters (Ω
m
and σ
8) and run through the Santa Cruz semi-analytic model for galaxy formation over a broad range of astrophysical parameters. As a proof of concept for the power of this vast suite of simulated galaxies in a large volume and broad parameter space, we probe the power of simple clustering summary statistics to marginalize over astrophysics and constrain cosmology using neural networks. We use the two-point correlation, count-in-cells, and void probability functions, and we probe nonlinear and linear scales across 0.68 < R <27 h
−1 cMpc. We find our neural networks can both marginalize over the uncertainties in astrophysics to constrain cosmology to 3%–8% error across various types of galaxy selections, while simultaneously learning about the SC-SAM astrophysical parameters. This work encompasses vital first steps toward creating algorithms able to marginalize over the uncertainties in our galaxy formation models and measure the underlying cosmology of our Universe. CAMELS-SAM has been publicly released alongside the rest of CAMELS, and it offers great potential to many applications of machine learning in astrophysics: https://camels-sam.readthedocs.io.
Hard X-Ray Observation and Multiwavelength Study of the PeVatron Candidate Pulsar Wind Nebula “Dragonfly”
Authors: Woo Jooyun , An Hongjun , Gelfand Joseph D. , Hailey Charles J. , Mori Kaya , Mukherjee Reshmi , Safi-Harb Samar , Temim Tea 
Published: August 2023

Abstract
We studied the PeVatron nature of the pulsar wind nebula (PWN) G75.2+0.1 (“Dragonfly”) as part of our NuSTAR observational campaign of energetic PWNe. The Dragonfly is spatially coincident with LHAASO J2018+3651, whose maximum photon energy is 0.27 PeV. We detected a compact (radius

1
′

) inner nebula of the Dragonfly without a spectral break in 3–20 keV using NuSTAR. A joint analysis of the inner nebula with archival Chandra and XMM-Newton (XMM) observations yields a power-law spectrum with Γ = 1.49 ± 0.03. Synchrotron burnoff is observed from the shrinkage of the NuSTAR nebula at higher energies, from which we infer the magnetic field in the inner nebula of 24 μG at 3.5 kpc. Our analysis of archival XMM data and 13 yr of Fermi-LAT data confirms the detection of an extended (

∼
10
′

) outer nebula in 2–6 keV (Γ = 1.82 ± 0.03) and the nondetection of a GeV nebula, respectively. Using the VLA, XMM, and HAWC data, we modeled a multiwavelength spectral energy distribution of the Dragonfly as a leptonic PeVatron. The maximum injected particle energy of 1.4 PeV from our model suggests that the Dragonfly is likely a PeVatron. Our model prediction of the low magnetic field (2.7 μG) in the outer nebula and recent interaction with the host supernova remnant’s reverse shock (4 kyr ago) align with common features of PeVatron PWNe. The origin of its highly asymmetric morphology, pulsar proper motion, PWN–supernova remnant (SNR) interaction, and source distance will require further investigations in the future, including a multiwavelength study using radio, X-ray, and gamma-ray observations.
First Impressions: Early-time Classification of Supernovae Using Host-galaxy Information and Shallow Learning
Authors: Gagliano Alexander , Contardo Gabriella , Foreman-Mackey Daniel , Malz Alex I. , Aleo Patrick D. 
Published: August 2023

Abstract
Substantial effort has been devoted to the characterization of transient phenomena from photometric information. Automated approaches to this problem have taken advantage of complete phase coverage of an event, limiting their use for triggering rapid follow-up of ongoing phenomena. In this work, we introduce a neural network with a single recurrent layer designed explicitly for early photometric classification of supernovae (SNe). Our algorithm leverages transfer learning to account for model misspecification, host-galaxy photometry to solve the data-scarcity problem soon after discovery, and a custom weighted loss to prioritize accurate early classification. We first train our algorithm using state-of-the-art transient and host-galaxy simulations, then adapt its weights and validate it on the spectroscopically confirmed SNe Ia, SNe II, and SNe Ib/c from the Zwicky Transient Facility Bright Transient Survey. On observed data, our method achieves an overall accuracy of 82% ± 2% within 3 days of an event’s discovery, and an accuracy of 87% ± 5% within 30 days of discovery. At both early and late phases, our method achieves comparable or superior results to the leading classification algorithms with a simpler network architecture. These results help pave the way for rapid photometric and spectroscopic follow-up of scientifically valuable transients discovered in massive synoptic surveys.
Vídeos para las redes neuronales: la negociación del éxito con el sistema de recomendación de YouTube
Authors: Morillo Najarro Andrés 
Published: August 2023

Las aplicaciones basadas en Inteligencia Artificial intermedian de forma creciente nuestra relación con el entorno, lo que da lugar a la emergencia de procesos adaptativos con implicaciones éticas y antropológicas que apenas comienzan a vislumbrarse. Este texto examina algunas de ellas a través del caso de los youtubers. Estos se enfrentan cotidianamente con sistemas de recomendación controlados por redes neuronales artificiales que deciden el destino de sus producciones, y muchos tratan de comprender su funcionamiento para obtener ventaja y poner a estas «de su parte». Se teoriza sobre el papel de la Inteligencia Artificial analizando los discursos y prácticas de los youtubers frente a estos «algoritmos». Se plantea como hipótesis que estos presionan a los participantes a adherirse al modelo de negocio de YouTube, convirtiendo sus producciones en ofrendas para las redes neuronales.
Peri-Ictal Heart Rate Changes in Patients with Epilepsy
Authors: Uludag IF , Tumer O , Sener U 
Published: August 2023

ABSTRACT

Background:
Heart rate (HR) changes associated with seizures are promising biomarkers in epilepsy.

Aims:
The aim of our study is to reveal possible HR changes in the peri-ictal period.

Methods:
Long-term video-EEG monitorization records of generalized and focal epilepsy patients were reviewed. HRs were calculated in the pre-ictal (2 min before the first seizure activity in EEG), ictal (the time from the first seizure activity on the EEG to the end of the seizure), and in the interictal period (at least 2 h before or 12 h after the seizure). Interictal, pre-ictal, and ictal HRs were compared with each other. In addition, it was investigated whether peri-ictal HR changes differ between generalized and focal seizure patients.

Results:
Focal motor seizures were observed in 21, and generalized tonic–clonic seizures were observed in 18 of 39 (22 female and 17 male) patients studied. HRs in the pre-ictal and ictal periods were significantly higher than in the interictal period. This significant increase in HR was validated separately in both focal and generalized seizure groups and was not different between the two groups.

Conclusion:
Our study supports previous studies showing the presence of increased peri-ictal HR and also provides new insights by comparing focal and generalized motor seizures. We think that our findings may contribute to the development of early warning signs in epilepsy patients.
The Association between Exocrine Pancreatic Dysfunction and Insulin Resistance in an Insulin-Resistant Population in Turkey: A Cross-Sectional Study
Authors: Yildiz S , Sonmez GM , Komuroglu AU , Alay M 
Published: August 2023

ABSTRACT

Background:
In insulin resistance (IR), it is thought that pancreatic fat accumulation may decrease pancreatic volume, cause an impaired endocrine function, and simultaneously lead to an exocrine dysfunction before diabetes develops.

Aim:
The association between pancreatic exocrine function and insulin resistance (IR) was assessed in a population with insulin resistance.

Method:
This was a descriptive cross-sectional study that included 43 IR cases with no other comorbid diseases or pregnancy and 41 healthy controls. Fasting blood adiponectin, leptin, pancreatic amylase, lipase, and stool fecal elastase-1 (FE-1) were studied and compared in both groups.

Results:
The IR group consisted of 38 females (88.3%) and five males (11.6%), while the control group consisted of 31 females (75.6%) and ten males (24.3%). FE-1 levels were significantly lower in the IR group (P-value <0.01). Blood glucose, insulin, and HbA1c levels were significantly higher in the IR group than in the control (P-value of <0.01, <0.01, <0.01, respectively). Leptin levels were significantly higher in the IR group compared to the controls (P-value = 0.013). After dividing the whole group (n: 84) into two groups as FE-1 <200 μg/g (n: 61) and FE-1 ≥200 μg/g (n: 23), logistic regression analysis was performed; the significant predictor of low FE-1 was HOMA-IR (ODD ratio: 4.27, P-value <0.01, 95% confidence interval for ODD ratio: 1.95–9.30).

Conclusion:
This study showed that IR is associated with pancreatic exocrine dysfunction.
Prevalence of Odontogenic Cysts in a Group of Libyan Population: A Retrospective Study
Authors: Buaoud MM , Musrati A , Hagström J 
Published: August 2023

ABSTRACT

Background:
Odontogenic cysts (OCs) are commonly encountered lesions affecting the human jaws having special clinical and radiographic features depending on cyst type. The aim of this study was to determine the prevalence of odontogenic jaw cysts in a Libyan population in Benghazi and to compare these data with previously published reports from Libyan and other geographic areas.

Materials and Methods:
This is a descriptive study where screening of 2189 biopsies (retrieved from the archives of The Department of Oral Pathology/University of Benghazi, Libya) was performed for the sake of recognizing the three cysts chosen for the purpose of this study.

Results:
Out of the screened lesions, 276 cases (12.6%) were diagnosed as odontogenic cysts in the period from 2006 to 2019. Of those, 67.39% were inflammatory and 32.61% were developmental in nature. Radicular cysts (60.5%) were the most frequent cysts followed by dentigerous cysts (14.8%) and keratocysts (14.5%). The mean ages of the patients were 32.3, 29.7, and 33.2 years, respectively. Occurrence of the cysts was noticed more in the maxilla than in the mandible (1.3:1). The overall male-to-female ratio was 1.1:1.

Conclusions:
The prevalence of odontogenic cysts was similar to that reported in a previous study in Libya and other countries irrespective to WHO (2017) classification of odontogenic cysts.
Evaluation of an Artificial Intelligence System for the Diagnosis of Apical Periodontitis on Digital Panoramic Images
Authors: İçöz D , Terzioğlu H , Özel MA , Karakurt R 
Published: August 2023

ABSTRACT

Aims:
The aim of the present study was to evaluate the effectiveness of an artificial intelligence (AI) system in the detection of roots with apical periodontitis (AP) on digital panoramic radiographs.

Materials and Methods:
Three hundred and six panoramic radiographs containing 400 roots with AP (an equal number for both jaws) were used to test the diagnostic performance of an AI system. Panoramic radiographs of the patients were selected with the terms ‘apical lesion’ and ‘apical periodontitis’ from the archive and then with the agreement of two oral and maxillofacial radiologists. The radiologists also carried out the grouping and determination of the lesion borders. A deep learning (DL) model was built and the diagnostic performance of the model was evaluated by using recall, precision, and F measure.

Results:
The recall, precision, and F-measure scores were 0.98, 0.56, and 0.71, respectively. While the number of roots with AP detected correctly in the mandible was 169 of 200 roots, it was only 56 of 200 roots in the maxilla. Only four roots without AP were incorrectly identified as those with AP.

Conclusions:
The DL method developed for the automatic detection of AP on digital panoramic radiographs showed high recall, precision, and F measure values for the mandible, but low values for the maxilla, especially for the widened periodontal ligament (PL)/uncertain AP.