bluuebunny/crossref_metadata_2025_split huggingface dataset:
The European Union's ESEF iXBRL Mandate: Finland's Experience as an Early Adopter
Authors: Brands Kristine , Holtzblatt Mark A. , Koskentalo Elina 
Published: February 2022

ABSTRACT
More than a decade ago, the U.S. Securities and Exchange Commission mandated XBRL for corporate statutory financial statement filings for U.S. and foreign filers listed on its public stock exchanges. The European Union (EU) adopted a similar mandate for companies listed on its public stock exchanges, the European Single Electronic Format (ESEF). This regulation requires EU companies to file annual financial reports in digital format using iXBRL. The interactive data format will improve financial reporting by providing transparency. Finland elected to proceed on a voluntary filing basis. Its experience provides valuable early adopter experience with the mandate and insightful information about filers' lessons learned complying with it. This proposed study is designed to develop an experiential, real-world case to introduce students to this regulatory development through the lens of Finland's experience. This case shows how to integrate emerging technology into the accounting curriculum, complying with the AACSB's Standard A5.
JEL Classifications: C55; F23; G15; G18; M40; M41; M42; M48.
Aktivitas Antibakteri Ekstrak Alga Merah dari Pantai Luk, Sumbawa terhadap Salmonella thypi dan Staphylococcus aureus
Authors: Yulianti Yulianti , Baso Manguntungi Asmawati Yunianti 
Published: February 2022

Indonesia termasuk negara maritim yang memiliki sumber kekayaan alam laut yang melimpah. Salah satunya yaitu alga yang persebarannya hampir di seluruh perairan Indonesia termasuk di kawasan laut Luk, Sumbawa. Jenis alga potensial yang memiliki paling banyak kandungan senyawa metabolit primer dan sekunder adalah alga merah. Penelitian ini dilakukan bertujuan untuk mengetahui aktivitas antibakteri ekstrak kasar alga merah dari pantai Luk. Penelitian ini meliputi pengidentifikasian alga merah berdasarkan ciri morfologi, dilanjutkan dengan mengekstraksi alga merah menggunakan metode maserasi dengan pelarut akuades yang sebelumnya dilakukan tiga preparasi sampel yaitu pengeringan (27 °C), pemanasan (70-80 °C) dan pendinginan (-10 °C), masing-masing diuji dengan konsentrasi 20%, 40%, 60%, 80% dan 100% kemudian diuji secara in vitro terhadap Salmonella thypi dan Staphylococcus aureus. Hasil identifikasi dari tiga spesies alga merah yang didapatkan dari pantai Luk yaitu Gracilaria salicornia, Galaxaura sp, dan Halymenia sp. Pengujian antibakteri alga merah menunjukkan zona hambat yang berbeda pada setiap spesies terhadap kedua bakteri patogen. Masing-masing ekstrak kasar alga merah memiliki metode preparasi ekstrak optimal yang berbeda. Zona hambat terbesar dari ekstrak Gracilaria salicornia terhadap S. thypi pada metode pengeringan dengan konsentrasi 100% dan terhadap S. aureus pada metode pendinginan dengan konsentrasi 60%. Ekstrak Galaxaura sp terhadap S. thypi pada metode pendinginan (100%), terhadap S. aureus pada metode pengeringan (80%). Ekstrak Halymenia sp terhadap S. thypi pada metode pemanasan (40%), terhadap S. aureus pada metode pemanasan (80%).
Perbandingan Metode Isolasi DNA sebagai Templat PCR untuk Identifikasi Jenis Kelamin Cerek Jawa (Charadriius javanicus) secara Molekuler Menggunakan Primer 2550F/2718R
Authors: Pratomo Yulius Wahyu , Zahida Felicia , Yuda Pramana 
Published: February 2022

In molecular studies, extraction can be time consuming and costly (especially in large scale studies), therefore some studies examine the success rate of amplification using alternative DNA isolation methods (without extraction). This study aims to determine the most effective DNA isolation method in Javan Plover molecular sexing by comparing several methods, such as extraction kit, alkaline lysis and direct PCR.This study used filter paper (5) and EDTA stored blood (8) as samples, and both sample types would be isolated using extraction kit, alkaline lysis, and direct PCR method. Molecular sexing was carried out using 2550F/2718R primer. The results showed that DNA in filter paper and EDTA stored blood, both using kit extraction, alkaline lysis and direct PCR, methods were successfully amplified with 2550F/2718R primer which produced 621 bp sized CHD1-Z and 459 bp sized CHD1-W band. The results suggested that extraction kit is the most effective DNA isolation method for Javan Plover molecular sexing. AbstrakDalam studi molekuler, ekstraksi dapat memakan waktu dan biaya saat diterapkan dalam penelitian skala besar, sehingga beberapa studi mengkaji tingkat keberhasilan amplifikasi menggunakan metode isolasi DNA alternatif (tanpa ekstraksi). Penelitian ini bertujuan untuk mengetahui metode isolasi DNA paling efektif untuk molecular sexing Cerek Jawa. Penelitian ini menggunakan 5 sampel darah kertas saring, dan 8 sampel darah EDTA yang diisolasi dengan metode ekstraksi kit, alkalin lisis dan PCR langsung. Molecular sexing dilakukan dengan primer 2550F/2718R. Hasil penelitian menunjukan bahwa DNA pada sampel darah kertas saring dan EDTA, baik metode ektraksi kit, alkalin lisis dan PCR langsung, berhasil diamplifikasi dengan primer 2550F/2718R yang menghasilkan pita CHD1-Z dengan ukuran 621 bp dan pita CHD1-W dengan ukuran 459 bp. Penelitian ini menunjukan bahwa ekstraksi DNA dengan kit menghasilkan DNA template yang paling efektif untuk molecular sexing Cerek Jawa.
Identifikasi Bakteri yang Berperan dalam Pengasaman Kedelai dalam Fermentasi Tempe Berdasarkan Sekuen 16S rDNA
Authors: Barus Tati , Widyah Widyah , Wicaksono Wisnu Adi , Prasasty Vivitri Dewi 
Published: February 2022

Proses fermentasi dalam pembuatan tempe di Indonesia terdiri atas dua tahap. Tahap pertama berupa perendaman kedelai untuk pengasaman kedelai yang penting bagi pertumbuhan kapang. Dalam tahapan ini jenis mikroba yang berperan adalah kelompok bakteri. Namun informasi tentang jenis bakteri tersebut masih terbatas. Oleh sebab itu penelitian ini bertujuan untuk mengidentifikasi jenis jenis bakteri yang berperan dalam proses pengasaman kedelai saat fermentasi tempe. Isolasi bakteri dilakukan dari tempe yang diambil langsung dari pengrajin tempe di Jakarta. Bakteri ditumbuhkan pada media Plate Count Agar, de Man Rogosa and Sharpe Agar, MacConkey Agar dan Eosin Methylene Blue Agar. Selanjutnya diuji perannya dalam pengasaman kedelai dengan pengukuran pH air rendaman kedelai dan selanjutnya bakteri tersebut diidentifikasi. Ditemukan isolat P211, P3a, Mc4b, B1p, dan Man2b berperan dalam pengasaman dengan menurunkan pH air rendaman kedelai dari 7 menjadi sekitar 4,7 hingga 5,8. Identifikasi berdasarkan sekuen 16S rDNA lima bakteri tersebut masing masing adalah Klebsiella pneumoniae, Enterobacter ludwigii, Enterobacter sp., Lactobacillus agilis, dan Pantoea sp. dengan kemiripan 98-100%. Selanjutnya, perlu diteliti tentang perannya dalam menentukan kualitas tempe.
Potensi Antibakteri Ekstrak Tanaman Suku Rubiaceae dan Aplikasinya dalam Sediaan Hand Sanitizer
Authors: Rasid Sriwahyuni Iskandar , Mursyanti Exsyupransia , Sidharta Boy Rahardjo 
Published: February 2022

Tanaman suku Rubiaceae merupakan tanaman yang banyak digunakan sebagai obat tradisional. Kandungan senyawa aktif yang ada dalam tanaman suku Rubiaceae meliputi alkaloid, flavonoid, saponin, tanin, fenol, dan minyak atsiri (antrakuinon) yang berpotensi sebagai senyawa antibakteri. Kandungan alkohol dalam hand sanitizer yang beredar di pasaran memberi rasa iritasi dan terbakar pada kulit jika digunakan secara terus menerus sehingga inovasi hand sanitizer dari tanaman suku Rubiaceae dapat dijadikan alternatif untuk membersihkan tangan. Hasil literature review ini menunjukkan bahwa ekstrak dan sediaan hand sanitizer tanaman suku Rubiaceae yang diuji aktivitas antimikrobianya dengan metode difusi agar dan broth dilution mempunyai daya antibakteri terhadap S. aureus dan E.coli. Sediaan hand sanitizer tanaman suku Rubiaceae juga memiliki kualitas karakteristik fisik seperti bentuk, warna, dan bau serta stabilitas seperti pH, viskositas, homogenitas, daya lekat dan daya sebar yang baik. Kategori kualitas baik ini didasarkan pada kesesuaian SNI terkait kestabilan gel antiseptik.
Produktivitas Primer Rawa Jombor, Klaten, Jawa Tengah
Authors: Anggraeni Belinda Dian , Jati Wibowo Nugroho , Zahida Felicia 
Published: February 2022

Primary productivity of Jombor Swamp, Klaten has been assessed in order to understand its water quality. The method used was using light-dark bottles incubated for 4 hours. Samples were taken between 6-10, 10-14 and 14-18 hour, under the depth 0.2, 1.5, and 3 m. The results showed that productivity in April – 2.4 to 2.17 ppm, May –0.6 to 2 ppm, and June –2.1 to 3.4 ppm. The regression correlation of the productivity to phytoplankton`s density is y = -0.03 + 0.01 x and r = 0.76, productivity to light intensity is y = -5.04 + 0.01 x and r = 0.63, productivity to water depth is y = 0.56 + 0.12x and r = 0.31, productivity to turbidity is y = 1,78 + 0.33x and r = 0.35, productivity to water temperature is y = 1.91 – 0.08x and r = 0.32, productivity to pH is y = 1.39 – 0.71x and r = 0.20, and productivity to CO2 content is y = 1.77 – 0.11 and r = 0.29. Based on the overall findings, the water quality condition was classified as eutrophic.
Pengaruh Umur Panen Terhadap Kandungan Zat Gizi Biji Dua Varietas Kacang Tanah (Arachis hypogaea L.)
Authors: Hertiningsih Astuti 
Published: February 2022

The objectives of the research is to study the influence of harvest time on seed nutrition content of two varieties of peanut. The varieties of peanust are Gajah and Local varieties. The harvest was divided into eight time differences, as follow: 26, 31, 36, 41, 46, 51, 56 and 61 days after flowering. The seed nutrition was measured as carbohydrate, protein, lipid and water content. The data were analyzed by Anova and DMRT, and quadratic regression. The research showed that nutrition content of seed is influenced by the time of harvest.
Konstruksi Open Reding Frames (ORF) Artifisial Berukuran 798-bp yang Menyandi Protein dengan Urutan Asam Amino Acak
Authors: Prijambada Irfan Dwidya , Al-Awally Khotibul Umam , Rohman Muhammad Saifur , Artama Wayan 
Published: February 2022

Penyusunan pustaka dari open reading frames (ORF) buatan yang tersusun atas 798 bp (pasangan basa), 576 di antaranya tersusun secara acak, yang mampu menyandi 266 asam amino telah berhasil dilakukan. Dalam upaya penyusunan tersebut diperoleh 32 transforman, lima di antaranya membawa ORF buatan. Dari kelima transforman yang membawa ORF buatan tersebut, hanya satu transforman yang mampu berekspresi dan menyandi suatu protein. Protein yang dihasilkan memiliki ukuran 17 kDa, berukuran lebih kecil daripada ukuran yang diharapkan yaitu 29 kDa.
Hubungan Kekerabatan Manusia dan Simpanse Jauh atau Dekat ? (Kajian Buku)
Authors: Lanni Fransiska 
Published: February 2022

Jika kita ingin mengetahui bagaimana hubungan kekerabatan antara manusia dengan simpanse, maka buku karangan Jonathan Marks berjudul 'What it means to be 98% Chimpanzee: Apes, People, and Their Genes" ini cukup membantu. Setelah Allan Wilson (1985) mengemukakan bahwa 98,5% material genetik simpanse sama dengan material genetik manusia, banyak orang bertanya-tanya mengapa perbedaan yang hanya 1,5% tersebut, membuat manusia dan simpanse secara fisik jauh berbeda dan terpisah menjadi spesies yang berbeda selama jutaan tahun.
Distribusi Defisiensi Glucose-6-Phosphate Dehydrogenase (G-6-PD) pada Berbagai Populasi Masyarakat di Indonesia
Authors: Lanni Fransiska 
Published: February 2022

Glucose-6-phosphate dehydrogenase (G-6-PD) deficiency is the most common human enzymopathy, nearly 400 different biochemical variants of the enzyme have been described worldwide. The heterogeneity of these abnormal hemoglobins are very extensive in some populations such as the results of malarial natural selection and the use as genetic markers for certain populations. As in others malarious areas in Southesat Asia, the presence of G-6-PD deficiency in most Indonesians might be prevalent. Nevertheless the frequencies and epidemiological distribution of these hereditary blood diseases among Indonesians has not been well known yet. This study have screened 2 059 unrelated, apparently healthy adult blood samples from 17 different populations. The present investigation had shown that the G-6-PD deficiency was commonly found in lesser Sunda populations sampled, hold beyond Bali to the east in significant frequencies range from 5% to 13.5%.
Sebaran Tumbuhan Bawah Bekas Injakan Banteng (Bos javanicus d’Alton), Kerbau Liar (Bubalus bubalis), dan Rusa (Cervus timorensis) di Taman Nasional Baluran
Authors: Suhadi Suhadi , Alikodra Hadi S. 
Published: February 2022

National Park is a nature conservation area has a wild ecosystem and managed by zone system. Baluran National Park (BNP) is one of conservation area in Indonesia covered 25,000 hectare consists of 420 hectare of Bekol’s savanna and 150 hectare of Bama’s savanna. From 4.345 grass-feeding mammal in BNP, it has estimated that their total weight about 777,000 kg and the total feeding need about 77,700 kg per day. On the other hand, the biomass of the grasslands only 86.125 kg/ha/day, and both Savannas could only produce biomass about 40,478.75 kg per day which was not enough to support the daily animal feeding. Decreasing of the biomass in BNP was assumed as a result of habitat destruction by animal step printings. The purpose of this study is to know the effect of animal step printing to the biomass production. Samples was taking from April to December 1999 using quadrates method which was applied following the animal step printing and the control (non-stepped area). The plant samples were kept in plastic pocket and then identified in the laboratory. The total number of quadrates could be detected in this study were 150. From this study it was concluded that Grassland which was stepped by banteng, water buffalo and deer decreased the number of plant species until 38.88%, 27.27% and 18.18% respectively.
Geoelectric studies of the Kozloduy nuclear power plant region, Bulgaria
Authors: Logvinov I. , Boyadzhiev G. , Srebrov B. , Rakhlin L. , Logvinova G. , Timoshin S. 
Published: February 2022

The task of the work was geoelectrical studies using variations of the magnetotelluric (MT) field of the Kozloduy nuclear power plant (KNPP) region and the integration of its results with other geological and geophysical knowledge. This paper presents the determined interpretation parameters of the MT field. The KNPP is located on the right bank of the Danube River in close proximity to the river. This fact, together with the location of electrified railways determined the unique network of locations of observation points for MT field variations. Based on the analysis of Earthquake Catalogs of Bulgaria and international seismicity databases, a map of the seismicity of nuclear power plant areas was built. Over the past 50 years, about 750 earthquakes (mainly south of KNPP) have been recorded at a distance of 40—80 km from the KNPP. Two magnetotelluric stations GEOMAG-02 were used at measurement sites, but equipment for recording electrical channels was available only for one station (due to the lack of another set of non-polarizable electrodes). The MT field variations were observed at 21 points, which are located on the territory with sides approximately 30—35 km from east to west and 40—50 km from north to south. For all observation points on the profile, only the parameters of the vertical magnetic transfer function (VMPF) were determined, in the form of the real (Cu) and imaginary (Cv) parts of the induction vector. The steadily induction vector was defined for periods from 10—20 to 4900—10 800 s. For most points it was possible to estimate the values Cu, Cv with an error of 0.02—0.04 and AzCu, AzCv 3—5°. The analysis showed the presence of anomalous behavior of Cu, Cv in different intervals of periods at some points. In the shortest (about 20 s) and longest periods (600 to 1000 s), the Cu directions completely coincide and indicate the presence of anomalous conductivity of the quasi-longitudinal strike to the west of the study area. This behavior of the Cu vector is in good agreement with power isohypsum strike of the Cenozoic deposits. At intermediate periods of 50—200 s, the behavior of Cu is more complex. Approaching the zone of high seismicity, the direction of the Cu differs from the previous ones by almost 90°. On the Geoelectrical sections, obtained as a result of 1D inversions of MTS curves at 4 points located in the southern part of the region, anomalous layers are identified (ρ about 10 ohm · m, the depth of the center of the object is 15—20 km). It can be assumed that well-conducting objects in the Earth’s crust of the region, apparently, prevent the propagation of seismic waves from nearby earthquakes to the north towards the KNPP.
The Character of Shakuntala: A Cultural Feminist Approach
Authors: Begum Dr. A. Malika 
Published: February 2022

Feminism remains the credence in societal, pecuniary, and dogmatic impartiality of the genders. Even though essentially beginning in the Westward, women's liberation is established universal and epitomized by numerous foundations pledged to endeavor in support of women’s claims and pursuits. Feminism rises to concentrate the subjugation of womenfolk and their place in a masculine overriding civilization. Feminists contend that women are deprived of civil liberties of autonomy, impartiality, and deciding. They are preserved as substandard and reliant on menfolk. Woman is not tolerable to upraise her voice. If she increases her voice, it is then muzzled by the social order. Woman is projected to track the standards and fulfill the prospect of the social order. If not, she is grimaced and entitled an offender. In spite of the throbbing seclusion and the tough discrimination, women folk were gifted to stand up each time and they were equipped state and direct their complications, emotional state and requirements. Furthermore, women were capable of blowout it in all over the creation, make it a representation of impartiality, and make all individuals trust that males and females justify equivalence in altogether prospects, dealings veneration and societal truths. Shakuntala is one of the most celebrated women characters of Indian Literature. For the first time Shakuntala’s character instigated in The Mahabharata. Since then, she has been embodied in represented texts in various languages of India. The present paper is an attempt to analyze the ancient work Abhijnana Shakuntalam by Kalidasa and the character of Shakuntala with cultural feminist Approach.
Design of Morlet wavelet neural network to solve the non-linear influenza disease system
Authors: Sabir Zulqurnain , Umar Muhammad , Raja Muhammad Asif Zahoor , Fathurrochman Irwan , Shorman Samer M. 
Published: February 2022

Abstract
In this study, the solution of the non-linear influenza disease system (NIDS) is presented using the Morlet wavelet neural networks (MWNNs) together with the optimisation procedures of the hybrid process of global/local search approaches. The genetic algorithm (GA) and sequential quadratic programming (SQP), that is, GA-SQP, are executed as the global and local search techniques. The mathematical form of the NIDS depends upon four groups: susceptible S(y), infected I(y), recovered R(y) and cross-immune individuals C(y). To solve the NIDS, an error function is designed using NIDS and its leading initial conditions (ICs). This error function is optimised with a combination of MWNNs and GA-SQP to solve for all the groups of NIDS. The comparison of the obtained solutions and Runge–Kutta results is presented to authenticate the correctness of the designed MWNNs along with the GA-SQP for solving NIDS. Moreover, the statistical operators using different measures are presented to check the reliability and constancy of the MWNNs along with the GA-SQP to solve the NIDS.
Types, characteristics and features of model FIDIC contracts
Authors: Kirsanov A. N. , Korablin A. V. 
Published: February 2022

Introduction. The article examines the types of standard FIDIC contracts, as the most commonly applicable standard forms of a construction contract, analyzes the features of each type of FIDIC contract, the history and reasons for the emergence and use of new standard forms of contracts.Materials and methods. The implementation of research tasks was achieved on the basis of studying the theoretical and practical experience of foreign countries in the application of standard FIDIC construction contracts, the history of FIDIC contracts, their features. The methodological basis of the research was formed by the method of system-structural analysis.The results of the study. The article discusses the forms of FIDIC construction contracts, their features, the reasons for their emergence and distribution in international construction.Discussion and conclusions. The study showed that FIDIC model contracts are an effective universal mechanism for regulating legal relations arising from international construction projects and allow minimizing the impact of local legislation on international construction projects in which residents of different states can take part.
Semiotika Foto Agen Perubahan
Authors: Setiawan Kurnia 
Published: February 2022

Para pimpinan mahasiswa yang bergerak turun ke jalan pada tahun 98 dapat disebut sebagai agen perubahan. Saat ini menjelang peringatan 20 tahun peristiwa reformasi, mereka sudah berusia 40-an dan telah memilih bidang pekerjaannya masing – masing. Penelitian ini bersifat kualitatif, dibuat dalam rangka merekam para agen perubahan setelah duapuluh tahun peristiwa reformasi 98. Bagaimana menampilkan karakter mereka melalui media fotografi ? Pendokumentasian yang dilakukan sebagai kelanjutan dari pemotretan dan wawancara yang pernah dilakukan pada tahun 2008 yang kemudian dipamerkan dengan judul ”10 Years Later”. Penelitian ini menggunakan pendekatan/ metodologi visual. Analisa yang dipakai berdasarkan teori semiotik Charles Sanders Peirce. Subyek penelitian dipilih secara khusus (perpusive sampling), yaitu para agen perubahan yang berperan sebagai simpul massa (pemimpin) dari beberapa kampus yang tergabung dalam gerakan mahasiswa Front Aksi Mahasiswa untuk Reformasi dan Demokrasi (Famred) pada tahun 98. Hasil penelitian berupa foto potret para agen perubahan. Penelitian ini diharapkan dapat memberikan manfaat berkenaan dengan pengembangan keilmuan, khususnya desain komunikasi visual.