PENGARUH PEMAHAMAN AKUNTANSI DAN TINGKAT PENDIDIKAN TERHADAP KUALITAS LAPORAN KEUANGAN UMKM

Penelitian ini memiliki tujuan untuk membuktikan secara empiris bahwa pemahaman akuntansi dan tingkat pendidikan beregaruh terhadap kualitas laporan keuangan UMKM. Teknik pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Sampel yang digunakan yaitu sebanyak 51 UMKM yang berada di Kabupaten Malang. Jenis penelitian ini termasuk ke dalam penelitian kuantitatif dengan menggunakan data primer dengan teknik perolehan data yaitu penyebaran kuisioner kepada responden. Penelitian ini menerapkan metode analisis regresi linier berganda dengan menggunakan bantuan perangkat lunak SPSS. Hasil dari penelitian ini menunjukkan bahwa pemahaman akuntansi dan tingkat pendidikan berpengaruh sacara parsial dan simultan terhadap kualitas laporan keuangan UMKM

Ethnomedicine of the Kagera Region, north western Tanzania. Part 3: plants used in traditional medicine in Kikuku village, Muleba District.

BACKGROUND\ud \ud The Kagera region of north western Tanzania has a rich culture of traditional medicine use and practice. Traditional medicines are the mainstay of healthcare in this region and are known to support the management of many illnesses such as malaria, bacterial infections, epilepsy, gynecological problems and others. However, most of the plants being used have either not been documented or evaluated for safety and efficacy or both. This study, the sixth of an ongoing series, reports on the medicinal plants that are used at Kikuku village, Muleba District.\ud \ud METHODOLOGY\ud \ud A semi-structured questionnaire was used to collect information on the common/local names of the plants, parts of the plants used, diseases treated, methods of preparing the herbal remedies, dosage of the remedies administered, frequency and duration of treatment and toxicity of the medicines. A literature review was carried out for information on the ethnomedical uses of the reported plants.\ud \ud RESULTS\ud \ud A total of 49 plant species belonging to 47 genera and 24 plant families were documented. The family Euphorbiaceae and Asteraceae had the highest representation. The plants are used for the treatment of skin conditions (10 plants; 20%), bacterial infections and wounds (14 plants; 28.6%), malaria (14 plants; 28.6%), gastrointestinal disorders (11 plants; 22.4%), gynecological problems including infertility (8 plants; 16.3%), hypertension (5 plants; 10.2%), viral infections (7 plants; 14.3%), chest problems (5 plants; 10.2%), diabetes (3 plants; 6.1%), cancer (2 plants; 4.1%), inflammatory conditions (arthritis, rheumatism), HIV and AIDS, and hernia each treated by 1 plant (3 plants in total; 6.1%). Information obtained from the literature indicate that 25 (51.0%) of the therapeutic claims are supported by laboratory results or have similar claims of ethnomedical use from other countries.\ud \ud CONCLUSION\ud \ud Herbal remedies comprise an important and effective component of the healthcare system in Kikuku village with plants in the families Euphorbiaceae and Asteraceae comprising an important part of plants used in the indigenous healthcare management in the village. Malaria and bacterial infections dominate the list of diseases that are managed using traditional medicines

Comparison of chemical profiles and effectiveness between Erxian decoction and mixtures of decoctions of its individual herbs : a novel approach for identification of the standard chemicals

Acknowledgements This study was partially supported by grants from the Seed Funding Programme for Basic Research (Project Number 201211159146 and 201411159213), the University of Hong Kong. We thank Mr Keith Wong and Ms Cindy Lee for their technical assistances.Peer reviewedPublisher PD

An overview of anti-diabetic plants used in Gabon: Pharmacology and Toxicology

© 2017 Elsevier B.V. All rights reserved.Ethnopharmacological relevance: The management of diabetes mellitus management in African communities, especially in Gabon, is not well established as more than 60% of population rely on traditional treatments as primary healthcare. The aim of this review was to collect and present the scientific evidence for the use of medicinal plants that are in currect by Gabonese traditional healers to manage diabetes or hyperglycaemia based here on the pharmacological and toxicological profiles of plants with anti-diabetic activity. There are presented in order to promote their therapeutic value, ensure a safer use by population and provide some bases for further study on high potential plants reviewed. Materials and methods: Ethnobotanical studies were sourced using databases such as Online Wiley library, Pubmed, Google Scholar, PROTA, books and unpublished data including Ph.D. and Master thesis, African and Asian journals. Keywords including ‘Diabetes’ ‘Gabon’ ‘Toxicity’ ‘Constituents’ ‘hyperglycaemia’ were used. Results: A total of 69 plants currently used in Gabon with potential anti-diabetic activity have been identified in the literature, all of which have been used in in vivo or in vitro studies. Most of the plants have been studied in human or animal models for their ability to reduce blood glucose, stimulate insulin secretion or inhibit carbohydrates enzymes. Active substances have been identified in 12 out of 69 plants outlined in this review, these include Allium cepa and Tabernanthe iboga. Only eight plants have their active substances tested for anti-diabetic activity and are suitables for further investigation. Toxicological data is scarce and is dose-related to the functional parameters of major organs such as kidney and liver. Conclusion: An in-depth understanding on the pharmacology and toxicology of Gabonese anti-diabetic plants is lacking yet there is a great scope for new treatments. With further research, the use of Gabonese anti-diabetic plants is important to ensure the safety of the diabetic patients in Gabon.Peer reviewedFinal Accepted Versio

Acantholippia salsoloides : Phytochemical Composition and Biological Potential of a Thujonic Population

Acantholippia salsoloides (Verbenaceae) is an aromatic plant widespread in the Andean region. The infusion (leaves and flowers) is widely used as a digestive stimulant as well as for the treatment of various diseases in traditional medicine. A. salsoloides attributes its common name “rica-rica” to the fresh and sweet fragrance of the plant. In this work, 2 different polar extracts and the essential oil of a selected rica-rica population were studied. The phenolic composition was analyzed by high-performance liquid chromatography diode array detector; the essential oil profile was determined by gas-chromatography ion-trap mass spectrometry/flame ionization detection. For all extracts, the antibacterial potential was performed by in vitro assays; the antioxidant and α-glucosidase inhibition were determined in decoction and hydroethanolic extracts. The volatile profile allowed the identification of 26 volatile compounds, β-thujone (84%) being the major one in this rica-rica population. Eighteen phenolic compounds were identified; isoferulic acid (16%-18%) and cynaroside (45%-47%) were the larger ones. In a general way, the hydroethanolic extract was more active against Staphylococcus aureus and Micrococcus luteus (minimum inhibitory concentrations= 0.3- 1.3 mg/mL). Both polar extracts have strong antiradical activities although decoction extract proved to be more active against DPPH· (half-maximal inhibitory concentration [IC50] =36 µg/mL) and O2•− (IC50 =28 µg/mL) while hydroethanolic extract shows higher action over α-glucosidase (IC50 =217 µg/mL). The results suggest that A. salsoloides leaves and flowers may be an interesting source of natural antioxidants, antidiabetics, or antimicrobials, and could be used in dietary supplements, medicinal products and pharmaceutical formulations.Fil: Celaya, Liliana Soledad. Universidad Nacional de Jujuy. Centro Interdisciplinario de Investigaciones En Tecnologias y Desarrollo Social Para El Noa. - Consejo Nacional de Investigaciones Cientificas y Tecnicas. Centro Cientifico Tecnologico Conicet - Saltajujuy. Centro Interdisciplinario de Investigaciones En Tecnologias y Desarrollo Social Para El Noa.; Argentina. Universidad Nacional de Misiones; ArgentinaFil: Viturro, Carmen Ines. Universidad Nacional de Jujuy. Centro Interdisciplinario de Investigaciones En Tecnologias y Desarrollo Social Para El Noa. - Consejo Nacional de Investigaciones Cientificas y Tecnicas. Centro Cientifico Tecnologico Conicet - Saltajujuy. Centro Interdisciplinario de Investigaciones En Tecnologias y Desarrollo Social Para El Noa.; Argentina. Universidad Nacional de Jujuy; ArgentinaFil: Silva, Luís R.. Universidade da Beira Interior; Portuga

Ferric reducing antioxidant power and free radical scavenging activity of Moringa oleifera: Relevance in oxidative stress

Moringa oleifera of family Moringaceae, commonly known as Horseradish-tree or the Ben-oil tree is an exceptionally nutritious vegetable tree with a variety of medicinal uses, distributed in tropical and subtropical regions of the world. The tree's bark, roots, fruit (pod), flowers, leaves, seeds and gum are used as an antiseptic, anticancer, anti-inflammatory, hepatoprotective and in treating rheumatism, venomous bites and other conditions. The immature green pods, called ‘drumsticks’ are probably the most valued and widely used part of the tree for water purification (e.g. desalination of ocean salt water). The leaves are highly nutritious, being a significant source of beta-carotene, vitamin C, protein, iron and potassium used in soups and sauces. The present study focuses on concentration-dependent ferric reducing antioxidant power (FRAP), free radical scavenging (DPPH), total phenolics (TP), total antioxidant capacity (TAC) and reducing power (RP) of moringa leaf and fruit (pod) extract compared with standard antioxidant. A strong positive co-relation was observed between FRAP, DPPH, TP and RP activity. Comparatively, the antioxidant potential of fruit extract was more pronounced than the leaf extract and ethanolic extract showed better activity than aqueous. On the basis of our observations, we hypothesize that moringa fruit (pod) and leaves can be a potential source of natural antioxidants due to their marked antioxidant activity

Formation of Consumption Properties of Sweet Pepper (Capsicum Annuum L.) Sauce

The aim of the study is to form consumption properties of a green sweet pepper sauce with a balanced content of macro- and microelements. Due to the use of Xanthium strumarium and chitosan a new product has high organoleptic properties that attract a consumer and increase its competitiveness at the market.Sweet green pepper that relates to most valuable vegetable cultures as to food value and taste was chosen as a main component of a sauce. For giving it a necessary consistence and for decreasing a time of thermal processing, there was used chitosan. According to results of the conducted studies, it was established, that among studied types of chitosan, advantages as to forming a consistence belongs to food acid-soluble chitosan with particle sizes up to 0,5 mm in amount 0,5 %.For preserving the natural green color, pepper fruits were preliminarily processed in 1 % decoction of Xanthium strumarium at temperature 75ºС during 15 min. For increasing its food value, the recipe was added with spicy-aromatic vegetable raw materials: garlic, dill, parsley, celery.The sauce quality was formed by mathematical modeling using general criteria of optimization of organoleptic parameters. There were also determined specific criteria of optimization of the recipe composition taking into account their daily need. As a result of the conducted studies the composition of recipe components for the sauce was optimized: sweet pepper 80 %, garlic leaves – 5 %, parsley leaves,dill – 5 %, celery leaves – 5 %, salt – 1,5 %, sugar – 0,5 %, chitosan – 0,5 %.There were studied organoleptic parameters of the developed sauce, characterized by a pleasant bright-green color, homogenous paste-like consistence, pleasant taste and smell. The used stabilizing factors allowed to get the sauce with the increased content of essential factors of nutrition. They participate in the increase of protective forces of the organism, so allow to recommend them in prophylactic, child and dietary nutrition

Effects of olive and pomegranate by-products on human microbiota : a study using the SHIME (R) in vitro simulator

Two by-products containing phenols and polysaccharides, a "pate" (OP) from the extra virgin olive oil milling process and a decoction of pomegranate mesocarp (PM), were investigated for their effects on human microbiota using the SHIME (R) system. The ability of these products to modulate the microbial community was studied simulating a daily intake for nine days. Microbial functionality, investigated in terms of short chain fatty acids (SCFA) and NH4+, was stable during the treatment. A significant increase in Lactobacillaceae and Bifidobacteriaceae at nine days was induced by OP mainly in the proximal tract. Polyphenol metabolism indicated the formation of tyrosol from OP mainly in the distal tract, while urolithins C and A were produced from PM, identifying the human donor as a metabotype A. The results confirm the SHIME (R) system as a suitable in vitro tool to preliminarily investigate interactions between complex botanicals and human microbiota before undertaking more challenging human studies