bluuebunny/crossref_metadata_2025_split huggingface dataset:
Dampak Tax Planning dan Digitalisasi Layanan Pajak terhadap Kepatuhan Wajib Pajak dimoderasi oleh Nasionalisme
Authors: Tambun Sihar , Resti Resti Riandini 
Published: July 2022

The purpose of this study was to examine tax planning, digitization of tax services, and nationalism on taxpayer compliance. As well as testing the moderating effect of tax planning and digitization of tax services on taxpayer compliance. The research method used is a quantitative method with data collection techniques, namely through a questionnaire with a random sampling method, the sampling method using the hair method, namely the number of respondents 5-10 times the number of indicators. The number of samples obtained is as many as 299 respondents as taxpayer status reported online. The sample was tested for validity and reliability as well as hypothesis testing through the Smart PLS software application. The results of the hypothesis test prove that there is no significant effect of tax planning on taxpayer compliance, there is a significant effect of digitizing services on taxpayer compliance, there is a significant effect of nationalism on taxpayer compliance, and there is no significant effect of moderating nationalism. on the effect of tax planning on taxpayer compliance, as well as the significant influence of nationalism moderation on the effect of digitizing services on taxpayer compliance. From this research, it can be said that when the government improves taxpayer compliance, it is necessary to improve, namely nationalism, service digitization, and moderation of nationalism on the influence of service digitization.

Keywords: Digitization of tax; Nationalism; Taxpayer Compliance; Tax Planning; Tax Service
Pengaruh Pengendalian Internal Dan Gaya Kepemipinan Terhadap Kecenderungan Kecurangan (Fraud)
Authors: Sakti Fitra Rahmat , Rahmawati Rahmawati , Hamid Rahmad Solling 
Published: July 2022

This study aims to examine the effect of Internal Control and Leadership Style on Fraud Tendency. This research is a quantitative research using primary data obtained from questionnaires. The object of this research are employees who work in the Manurung Palopo Cooperative. The sampling technique used a saturated sample. The method of analysis in this study used multiple linear regression analysis using SPSS 22 software. The results showed that internal control and leadership style had a negative and significant effect on the tendency to fraud.

Keywords: internal control, leadership style, tendency to fraud
Pengaruh Profitabilitas, Likuiditas, Aktivitas, Leverage, dan Sales Growth Terhadap Financial Distress
Authors: Oktaviani Nurul Delayanti Dwi , Lisiantara G.Anggana 
Published: July 2022

Financial distress is a situation where a company experiences financial difficulties before going bankrupt. The purpose of this study was to examine the effect of profitability, liquidity, activity, leverage and sales growth on financial distress in service companies in the tourism, restaurant and hotel sub-sectors listed on the Indonesia Stock Exchange (IDX). The sampling technique used documentation with secondary data obtained from the official website of the Indonesia Stock Exchange (IDX), namely www.idx.co.id. The number of samples used is 72. The method used in this study is purpose sampling. The data analysis technique used logistic regression analysis using the Eviews12 program. The partial results of this study explain that profitability has a negative influence on financial distress, then liquidity, activity, leverage and sales growth have no effect on financial distress.

Keywords: Financial Distress; Profitability; Liquidity; Activity; Leverage; Sales Growth
Pengaruh Corporate Social Responsibility terhadap Profitabilitas dan reputasi perusahan pada perusahaan Perbankan yang terdaftar di BEI periode 2018–2020
Authors: Al Gista Syeren , Prastiwi Dewi 
Published: July 2022

Corporate Social Responsibility (CSR) is an effort made by the company to improve the company's image in the social, economic and environmental fields by making positive activities that are internal or external. This study aims to determine and analyze whether there is an influence of CSR on the profitability and reputation of the company. The object in this study is the banking sub-sector companies listed on the Indonesia Stock Exchange for the 2018-2020 period. This research method uses quantitative methods, data collection techniques use documentation methods, and data analysis techniques use the MANOVA (Multivariate Analysis of Variance) analysis method using the SPSS 23 application. The independent variable used in this study is CSR (X) and the dependent variable in In this research, profitability (Y1) is proxied by ROA, ROE and company reputation (Y2) is proxied by Tobins'Q. The results of this study are that CSR has a significant effect on ROA, ROE and Tobins'Q in banking companies listed on the IDX for the period 2018-2020.
Analisis Pengaruh Struktur Modal terhadap Kinerja Keuangan BUMN Sektor Konstruksi: Peran Financial Distress sebagai Variabel Moderasi
Authors: Endiramurti Saktiana Rizki , Chayati Nur , Kuriniawati Estetika Mutiaranisa , Prasetyanto Didik 
Published: July 2022

Capital structure decision represents one of the most crucial financing decisions that can affect firm performance and firm value through the cost of capital. The purpose of this research is to explore the effect of capital structure on firm performance and the moderating effect of financial distress. This research used 63 data observations of 7 Indonesia SOEs in the construction sector for the period from 2010 to 2019. Multiple and Moderated Regression Analyses were used to investigate the effect of capital structure and financial distress on firm performance. The results indicate that the capital structure has a negative effect on ROA and ROE. and that this effect is stronger for firms with higher financial distress risk. This research is to provide further enrichment related to capital structure, financial distress, and firm performance, especially for SOEs in the construction sector in Indonesia.

ABSTRAK

Keputusan struktur modal merupakan salah satu keputusan pendanaan yang paling penting yang dapat mempengaruhi kinerja perusahaan dan nilai perusahaan melalui biaya modal. Penelitian ini bertujuan untuk menguji pengaruh struktur modal dan kinerja keuangan serta pengaruh moderasi financial distress pada hubungan struktur modal dan kinerja keuangan. Penelitian ini menggunakan 63 data dari 7 BUMN Sektor Konstruksi di Indonesia untuk periode 2010 – 2019. Multiple dan Moderated Regression Analyses digunakan untuk menguji pengaruh pengaruh struktur modal dan kinerja keuangan serta pengaruh moderasi financial distress pada hubungan struktur modal dan kinerja keuangan. Hasil penelitian menunjukkan bahwa struktur modal berpengaruh negatif terhadap ROA dan ROE, dan bahwa efek ini lebih kuat untuk perusahaan dengan risiko kesulitan keuangan yang lebih tinggi. Penelitian ini untuk memberikan pengayaan lebih lanjut terkait struktur permodalan, financial distress, dan kinerja perusahaan khususnya bagi BUMN di sektor konstruksi di Indonesia.
Nuevos formatos del vídeo electoral en redes. La estrategia multiplataforma de los partidos españoles en las elecciones de 2019
Authors: Plazas-Olmedo Maite , López-Rabadán Pablo 
Published: July 2022

Tras décadas de influencia televisiva, la imagen y el lenguaje audiovisual se han convertido en elementos centrales de la comunicación política. La irrupción de las redes sociales ha dinamizado todavía más el uso estratégico del vídeo, al permitir una difusión autónoma de contenidos y una aproximación más cercana a los ciudadanos. Nuestro objetivo es analizar la gestión del vídeo en redes como herramienta electoral desde un enfoque multiplataforma novedoso. A partir de un modelo propio de análisis de contenido, se revisa formato y nivel de espectacularización de los vídeos, y se comparan estrategias partidistas. La muestra la componen 2566 vídeos de campaña publicados en las cuentas de Twitter, Instagram, Facebook y YouTube de los cinco partidos estatales más votados en las elecciones generales de noviembre de 2019: PSOE, PP, VOX, Podemos y Ciudadanos. Los resultados muestran la aparición de nuevos formatos como el spot digital y una difusión estratégica diferenciada por plataformas. La espectacularización se manifiesta, sobre todo, en la apuesta por la personalización sobre el líder, al que se le asignan atributos de carácter profesional.
Magnetic-Driven Hydrogel Microrobots Selectively Enhance Synthetic Lethality in MTAP-Deleted Osteosarcoma
Authors: Mu Haoran , Liu Chenlu , Zhang Qi , Meng Huanliang , Yu Shimin , Zeng Ke , Han Jing , Jin Xinmeng , Shi Shi , Yu Peiyao , Li Tianlong , Xu Jing , Hua Yingqi 
Published: July 2022

Background: Drugs based on synthetic lethality have advantages such as inhibiting tumor growth and affecting normal tissue in vivo. However, specific targets for osteosarcoma have not been acknowledged yet. In this study, a non-targeted but controllable drug delivery system has been applied to selectively enhance synthetic lethality in osteosarcoma in vitro, using the magnetic-driven hydrogel microrobots.Methods: In this study, EPZ015666, a PRMT5 inhibitor, was selected as the synthetic lethality drug. Then, the drug was carried by hydrogel microrobots containing Fe3O4. Morphological characteristics of the microrobots were detected using electron microscopy. In vitro drug effect was detected by the CCK-8 assay kit, Western blotting, etc. Swimming of microrobots was observed by a timing microscope. Selective inhibition was verified by cultured tumors in an increasing magnetic field.Results: Genomic mutation of MTAP deletion occurred commonly in pan-cancer in the TCGA database (nearly 10.00%) and in osteosarcoma in the TARGET database (23.86%). HOS and its derivatives, 143B and HOS/MNNG, were detected by MTAP deletion according to the CCLE database and RT-PCR. EPZ015666, the PRMT5 inhibitor, could reduce the SDMA modification and inhibition of tumor growth of 143B and HOS/MNNG. The hydrogel microrobot drug delivery system was synthesized, and the drug was stained by rhodamine. The microrobots were powered actively by a magnetic field. A simulation of the selected inhibition of microrobots was performed and lower cell viability of tumor cells was detected by adding a high dose of microrobots.Conclusion: Our magnetic-driven drug delivery system could carry synthetic lethality drugs. Meanwhile, the selective inhibition of this system could be easily controlled by programming the strength of the magnetic field.
Bacteria Wear ICG Clothes for Rapid Detection of Intracranial Infection in Patients After Neurosurgery and Photothermal Antibacterial Therapy Against Streptococcus Mutans
Authors: Zhang Long , Zhang Deyun , Tang Hai , Zhu Yufu , Liu Hongmei , Yu Rutong 
Published: July 2022

Bacterial infection is one of the most serious physiological conditions threatening human health. There is an increasing demand for more effective bacterial diagnosis and treatment through non-invasive approaches. Among current antibacterial strategies of non-invasive approaches, photothermal antibacterial therapy (PTAT) has pronounced advantages with properties of minor damage to normal tissue and little chance to trigger antimicrobial resistance. Therefore, we developed a fast and simple strategy that integrated the sensitive detection and photothermal therapy of bacteria by measuring adenosine triphosphate (ATP) bioluminescence following targeted photothermal lysis. First, 3-azido-d-alanine (d-AzAla) is selectively integrated into the cell walls of bacteria, photosensitizer dibenzocyclooctyne, and double sulfonic acid-modified indocyanine green (sulfo-DBCO-ICG) are subsequently designed to react with the modified bacteria through in vivo click chemistry. Next, the sulfo-DBCO-ICG modified bacteria under irradiation of 808 nm near-infrared laser was immediately detected by ATP bioluminescence following targeted photothermal lysis and even the number of bacteria on the infected tissue can be significantly reduced through PTAT. This method has demonstrated the ability to detect the presence of the bacteria for ATP value in 32 clinical samples. As a result, the ATP value over of 100 confirmed the presence of bacteria in clinical samples for 22 patients undergoing craniotomy and ten otitis media patients. Overall, this study paves a brand new avenue to facile diagnosis and a treatment platform for clinical bacterial infections.
Removal of Chromium (VI) by a Magnetic Nanoscale Zerovalent Iron–Assisted Chicken Manure-Derived Biochar: Adsorption Behavior and Synergetic Mechanism
Authors: Fang Shengqiong , Huang Xiaoyi , Xie Shuangling , Du Jiale , Zhu Jianlong , Wang Kai , Zhuang Qinglin , Huang Xuan 
Published: July 2022

Using chicken manure as raw material to prepare activated carbon as a dispersant, a novel biochar-loaded nano-zerovalent iron composite (nZVI@CMBC) was developed and applied to remove hexavalent chromium, i.e., Cr(VI), in wastewater. The dispersion of nano-zerovalent iron (nZVI) particles on the surface of chicken manure–derived biochar (CMBC) successfully inhibited the aggregation of magnetic iron particles and effectively reduced the size of nZVI particles. The results demonstrated that under acidic conditions, the removal efficiency of Cr(VI) by the nZVI@CMBC composite could reach 124.12 mg g−1. The pseudosecond-order kinetic model had a good agreement with the adsorption kinetics of the nZVI@CMBC composite, implying that the adsorption of Cr(VI) is based on the multi-layer chemical adsorption. Therefore, this study provides a new clue and strategy for removing Cr(VI) in wastewater.
Targeted Plasmalogen Supplementation: Effects on Blood Plasmalogens, Oxidative Stress Biomarkers, Cognition, and Mobility in Cognitively Impaired Persons
Authors: Goodenowe Dayan B. , Haroon Jonathan , Kling Mitchel A. , Zielinski Margaret , Mahdavi Kennedy , Habelhah Barshen , Shtilkind Leah , Jordan Sheldon 
Published: July 2022

Plasmalogens are a specific type of glycerophospholipid found in especially high levels in neuronal membranes. Decreased blood and brain levels of docosahexaenoic acid (DHA) containing plasmalogens are associated with decreased cognition and neuromuscular function in humans. Administration of 1-O-alkyl-2-acylglycerol (AAG) plasmalogen precursors containing DHA at the sn-2 position dose-dependently increase blood DHA plasmalogens and are neuroprotective in animal models of neurodegeneration at doses between 10 and 50 mg/kg. We conducted an investigational clinical trial in 22 cognitively impaired persons to evaluate the effects of an escalating oral dosing regimen of DHA-AAG from 900 to 3,600 mg/day over a 4-month period on blood serum plasmalogen and non-plasmalogen phospholipids and oxidative stress biomarkers. Safety, tolerability and therapeutic effects on cognition and mobility were also evaluated. DHA plasmalogen levels increased with increasing dose and remained significantly elevated at all treatment doses and durations. DHA plasmalogen levels were positively associated with catalase activity and negatively associated with malondialdehyde (MDA) levels. DHA-AAG supplementation normalized catalase activity in persons with low baseline catalase activity, normalized MDA levels in persons with high baseline MDA levels, and normalized superoxide dismutase activity in persons with high baseline SOD activity. Cognition improved in nine participants, was unchanged in nine, and declined in four. Mobility improved in twelve, was unchanged in five and declined in four participants. Changes in cognition and mobility were statistically significant versus a random outcome. Baseline DHA-plasmalogen levels were not predictive of clinical response. DHA-AAG was well tolerated at all dosages and no adverse reactions were observed.
Novel Synthesis of Sensitive Cu-ZnO Nanorod–Based Sensor for Hydrogen Peroxide Sensing
Authors: Arsalan Muhammad , Saddique Imram , Baoji Miao , Awais Azka , Khan Ilyas , Shamseldin Mohamed A. , Mehrez Sadok 
Published: July 2022

We aimed to synthesize sensitive electrochemical sensors for hydrogen peroxide sensing by using zinc oxide nanorods grown on a fluorine-doped tin oxide electrode by using the facial hydrothermal method. It was essential to keep the surface morphology of the material (nanorods structure); due to its large surface area, the concerned material has enhanced detection ability toward the analyte. The work presents a non-enzymatic H2O2 sensor using vertically grown zinc oxide nanorods on the electrode (FTO) surfaces with Cu nanoparticles deposited on zinc oxide nanorods to enhance the activity. Scanning electron microscopy (SEM), X-ray photoelectron spectroscopy (XPS), energy-dispersive X-Ray (EDX), X-ray diffraction (XRD), and electrochemical methods were used to characterize copper–zinc oxide nanorods. In addition to the high surface area, the hexagonal Cu-ZnO nanorods exhibited enhanced electrochemical features of H2O2 oxidation. Nanorods made from Cu-ZnO exhibit highly efficient sensitivity of 3415 μAmM−1cm−2 low detection limits (LODs) of 0.16 μM and extremely wide linear ranges (0.001–11 mM). In addition, copper-zinc oxide nanorods demonstrated decent reproducibility, repeatability, stability, and selectivity after being used for H2O2 sensing in water samples with an RSD value of 3.83%. Cu nanoparticles decorated on ZnO nanorods demonstrate excellent potential for the detection of hydrogen peroxide, providing a new way to prepare hydrogen peroxide detecting devices.
The Practical Utility of Imidazolium Hydrogen Sulfate Ionic Liquid in Fabrication of Lignin-Based Spheres: Structure Characteristic and Antibacterial Activity
Authors: Stanisz Małgorzata , Klapiszewski Łukasz , Dobrowolska Anna , Piasecki Adam , Czaczyk Katarzyna , Jesionowski Teofil 
Published: July 2022

In this study, lignin-based spherical particles (Lig-IL) with the use of 1-(propoxymethyl)-1H-imidazolium hydrogen sulfate were prepared in different biopolymer and ionic liquid (IL) weight ratios. The application of IL during the preparation of spherical particles is an innovative method, which may be beneficial for further applications. The particles were obtained with the use of the soft-templating method and their chemical, structural and morphological characterization was performed. The spherical shape of products and their size (91–615 nm) was confirmed with the use of scanning electron microscopy (SEM) images and the particle size distribution results. The attenuated total reflectance-Fourier transform infrared (ATR-FTIR) spectra were analyzed to identify functional groups of all precursors and produced material and it was confirmed, that all materials exhibit characteristic hydroxyl and carboxylic groups, but the presence of carbonyl group was detected. Moreover, the zeta potential analysis was performed to evaluate the electrokinetic behavior of obtained materials. It was confirmed, that all materials are colloidally stable in pH above 4. Produced lignin-based spherical particles were used for evaluation of their antibacterial properties. Particles were tested against Staphylococcus aureus (S. aureus), a gram-positive bacterium, and Escherichia coli (E. coli), a gram-negative one. It was observed, that only the material with the highest addition of IL showed the antibacterial properties against both strains. A reduction of 50% in the number of microorganisms was observed for particles with the addition of hydrogen sulfate ionic liquid in a 1:1 ratio after 1 h. However, all prepared materials exhibited the antibacterial activity against a gram-positive bacterium.
Association of Coffee Consumption With Atrial Fibrillation Risk: An Updated Dose–Response Meta-Analysis of Prospective Studies
Authors: Cao Yalin , Liu Xiao , Xue Zhengbiao , Yin Kang , Ma Jianyong , Zhu Wengen , Liu Fuwei , Luo Jun , Sun Junyi 
Published: July 2022

BackgroundSeveral published studies have examined the association of coffee consumption with atrial fibrillation (AF) risk, but their findings are still controversial. Therefore, we performed a systematic review and dose–response meta-analysis of prospective studies to determine the relationship between coffee consumption and the risk of incident AF.MethodsWe systematically retrieved the PubMed and Embase databases until October 2021 for pertinent studies that reported the association of coffee consumption (caffeinated or decaffeinated coffee) with AF risk. A cubic spline random-effects model was used to fit the potential dose–response curve. The effect estimates were expressed as adjusted risk ratios (RRs) and 95% CIs.ResultsA total of 10 prospective studies (11 cohorts) involving 30,169 AF events and 723,825 participants were included. In the dose–response analysis, there was a linear inverse association between coffee intake and risk of AF although not statistically significant (Pnon–linearity = 0.25). Compared with participants with no coffee consumption, the RRs (95% CI) of AF risk estimated directly from the dose–response curve were 1.01 (0.98–1.03), 1.00 (0.97–1.04), 0.99 (0.92–1.02), 0.95 (0.89–1.01), 0.94 (0.87–1.01), 0.89 (0.79–1.02), and 0.87 (0.76–1.02) for 1–7 cups of coffee per day, respectively. One cup per day increased in coffee consumption was associated with a 2% reduced risk of AF (RR = 0.98, 95% CI: 0.97–1.00, P = 0.02).ConclusionsOur evidence from this meta-analysis suggested that coffee consumption had a trend toward reducing the risk of AF in a dose–response manner. Further studies could be conducted to reinforce our findings.