PENGARUH PENERAPAN AKUNTANSI TERHADAP PENGEMBANGAN WIRAUSAHA UMKM

The development of MSMEs is very strategic in driving the national economy, considering that its business activities cover almost all business fields so that the contribution of MSMEs to low-income groups is very large for increasing income. However, the development of MSMEs in Indonesia is very low due to various reasons behind it. Factors that influence the development of MSMEs include the quality of human resources such as the application of accounting in entrepreneurship. The purpose of this study was to determine the effect of accounting application on entrepreneurial development (Empirical Study in Helvetia Tengah Village, Medan). This type of research is causal associative with quantitative techniques with a sample of . The population in this study is MSMEs in the Helvetia Tengah Village area as many as 58 MSMEs and the sample is the total population of 58 respondents. To obtain the data, the research instrument used a Likert scale with four alternative answers in the form of a questionnaire and analyzed using simple linear regression then followed by a t test at and the coefficient of determination at a significant level of 95%.The results of the study indicate that there is an effect of the application of accounting on the development of entrepreneurship

Osteoprotegerin, RANKL and extracellular matrix intersection in fibrosis

Osteoprotegerin, RANKL and extracellular matrix intersection in fibrosisThe research of Habibie shows that osteoprotegerin (OPG) is involved in fibrosis development, possibly via its interaction with RANKL and extracellular matrix proteins, and has potential properties as a prognostic biomarker for idiopathic pulmonary fibrosis (IPF). Fibrosis is defined by abundant deposition of collagen and other extracellular matrix (ECM) proteins in tissue resulting in permanent scarring and destruction of these tissues. To date, limited treatment options exist for fibrosis patients and organ transplantation is the only curative option for patients with advanced disease. Therefore, novel therapeutic modalities to cure fibrosis and biomarkers to detect or predict the progression of disease are urgently needed to provide better clinical management for patients. The results of this thesis show that osteoprotegerin is upregulated as a response to fibrotic stimuli, such as transforming growth factor-β, in both liver and lung or is upregulated when ECM stiffness increases due to fibrosis development. OPG may contribute to the progression of fibrosis and other lung diseases via inhibition of RANKL-induced type II epithelial cell proliferation, an important event in lung tissue repair and regeneration. Moreover, aberrant production of OPG can be detected in serum of patients with idiopathic pulmonary fibrosis and these serum OPG levels are linked to progression of lung fibrosis. This is an important finding since information on the likelihood of disease progression is essential as it can guide clinicians to tailor clinical management of patients with lung fibrosis

PENGARUH PENERAPAN AKUNTANSI TERHADAP PENGEMBANGAN WIRAUSAHA UMKM

The development of MSMEs is very strategic in driving the national economy, considering that its business activities cover almost all business fields so that the contribution of MSMEs to low-income groups is very large for increasing income. However, the development of MSMEs in Indonesia is very low due to various reasons behind it. Factors that influence the development of MSMEs include the quality of human resources such as the application of accounting in entrepreneurship. The purpose of this study was to determine the effect of accounting application on entrepreneurial development (Empirical Study in Helvetia Tengah Village, Medan). This type of research is causal associative with quantitative techniques with a sample of . The population in this study is MSMEs in the Helvetia Tengah Village area as many as 58 MSMEs and the sample is the total population of 58 respondents. To obtain the data, the research instrument used a Likert scale with four alternative answers in the form of a questionnaire and analyzed using simple linear regression then followed by a t test at and the coefficient of determination at a significant level of 95%.The results of the study indicate that there is an effect of the application of accounting on the development of entrepreneurship

CHRYSIN MENINGKATKAN EFEK SITOTOKSIK TNF-RELATED APOPTOSIS-INDUCING LIGAND TERHADAP SEL HEK293

TNF-related apoptosis-inducing ligand  merupakan salah satu pilihan pengobatan kanker yang secara efektif dapat menginduksi apoptosis melalui aktivasi death receptor (DR4 dan DR5). Penggunaan TNF-related apoptosis-inducing ligand  menyebabkan efek samping yang jauh lebih kecil dibandingkan dengan penggunaan kemoterapi. Namun saat ini beberapa jenis kanker menunjukkan resistensi terhadap TNF-related apoptosis-inducing ligand. Penggunaan TNF-related apoptosis-inducing ligand  yang dikombinasikan dengan bahan alam menjadi salah satu alternatif untuk mengatasi resistensi yang timbul. Chrysin merupakan flavonoid yang memiliki efek antioksidan dan antikanker.  Efek kombinasi TNF-related apoptosis-inducing ligand  dan chrysin terhadap sel HEK293 ditentukan berdasarkan  parameter viabilitas sel menggunakan metode WST-1. Chrysin tidak menyebabkan toksisitas yang besar terhadap sel HEK293 (<20%) namun  setelah dikombinasikan dengan TNF-related apoptosis-inducing ligand  menunjukkan peningkatan efek sitotoksik (41%) dan efek sinergi yang nyata (indeks sinergi = 0,69). Ini menunjukkan bahwa chrysin berpotensi untuk mengatasi resistensi terhadap TNF-related apoptosis-inducing ligand  khususnya pada sel tumorigenik ginjal

Peranan Pustakawan dalam Meningkatkan Koleksi Perpustakaan di SMA Negeri 1 Pangkep

Skripsi ini membahas tentang Peranan Pustakawan dalam Meningkatkan Koleksi Perpustakaan di SMA Negeri 1Pangkep. Rumusan masalah yang diangkat dalam penelitian ini adalah bagaimana peranan pustakawan dalam meningkatkan koleksi perpustakaan di SMA Negeri 1 Pangkep dan kendala-kendala apa saja yangdihadapi pustakawan dalam meningkatkan koleksi perpustakaan di SMA Negeri 1Pangkep. Tujuan dari penelitian ini adalahuntuk mengetahuiperan pustakawan dalam meningkatkan koleksi perpustakaan di SMA Negeri 1 Pangkep dan mengetahui kendala-kendala apa saja yang dihadapi pustakawan dalam meningkatkan koleksi perpustakaan di SMA Negeri 1 Pangkep. Adapun manfaat dalam penelitian ini adadua yaitu manfaat teoritis dan manfaat praktis. Dalam penelitian ini penulis menggunakan jenis penelitian metode deskriptif dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa pustakawandi perpustakaan SMA Negeri1 Pangkep mempunyai peranan yang sangat penting dalam meningkatkan koleksi perpustakaan, di mana pustakawan mampu menyediakan kebutuhan koleksi yang dibutuhkan siswa contohnya buku yang banyak diminati siswa dan pustakawan juga melayani setiap siswa yang berkunjung di perpustakaan untuk membantu siswa memperoleh atau menemukan jenis koleksi yang mereka butuhkan. dan Kendala yang dihadapi pustakawan dalam meningkatkan koleksi perpustakaan di SMA Negeri1 Pangkep yaitu pertama, ketersediaan anggaran yang terbatas dan yang kedua, masih banyak buku yang baru dengan kurikulum terbaru masih tertumpuk di lantai karena factor sempitnya ruangan perpustakaan

Determinasi Efisiensi Pajak dengan Dewan Komisaris sebagai Pemoderasi pada Perusahaan Konstruksi yang Terdaftar di Bursa Efek Indonesia Periode 2014-2018

Penelitian ini bertujuan untuk mengetahui pengaruh komite audit, hutang, ukuran perusahaan, dan profitabilitas terhadap efisiensi pajak dengan dewan komisaris sebagai moderasi. Objek pada penelitian ini adalah perusahaan yang masuk dalam sektor  konstruksi bangunan yang terdaftar pada bursa efek Indonesia selama tahun 2014-2018, dengan jumlah 9 perusahaan. Metode pengambilan sampel yang digunakan dalam penelitian ini adalah purposive sampling. Data yang terkumpul dianalisis dengan tehnik analisis deskriptif dan analisis statistik, dengan menggunakan program WarpPLS 5.0. Hasil penelitian menunjukkan bahwa komite audit, hutang dan profitabilitas berpengaruh terhadap efisiensi pajak, sedangkan ukuran perusahaan tidak. Dewan komisaris ditemukan sebagai quasi moderator untuk pengaruh hutang terhadap efisiensi pajak. Dewan komisaris ditemukan sebagai variabel homologiser moderator untuk pengaruh ukuran perusahaan terhadap efisiensi pajak, dan sebagai predictor moderator untuk pengaruh profitabilitas terhadap efisiensi pajak. Disarankan untuk penelitian selanjutnya meningkatkan jumlah sampel penelitian, rentan waktu penelitian, dan indikator masing-masing variabel

The Effect of Good Corporate Governance Implementation and Company Size on Sustainability Report

This study aims to determine the effect of Good Corporate Governance, Company Size on the Disclosure of Sustainability Reports in Companies Listed on the Indonesia Stock Exchange in 2020. The population of this study were companies listed on the Indonesia Stock Exchange in 2020 that issued a Sustainability Report, namely 107 companies that were taken. using purposive sampling method. Data analysis techniques are descriptive statistics, classical assumption test, multiple linear regression analysis, hypothesis testing and coefficient of determination. The results of this study indicate that Good Corporate Governance with the board of commissioners partially positive and significant effect on the Sustainability Report, with the board of directors partially negative and significant effect on the Sustainability Report, the audit committee and Company Size partially positive and insignificant effect on the Sustainability Report

PENGARUH RISIKO KREDIT, RISIKO LIKUIDITAS DAN RISIKO SOLVABILITAS TERHADAP PROFITABILITAS BANK (STUDI PADA BANK PERSERO YANG BEROPERASI DI INDONESIA)

This study aims to determine the effect. Against the level of bank profitability. This research is conducted with quantitative approach by using secondary data that is quarterly financial report of publication of state bank in question to Bank Indonesia. The population and sample are 64 quarterly financial reports of bank publications consisting of 4 banks and study period from 2011 to 2014. The results of this study indicate the existence of credit risk, liquidity risk and risk are partially insignificant to the profitability of state banks but simultaneous credit risk, liquidity risk and solvability risk significantly to the profitability of state-owned banksKeywords: Credit Risk, Liquidity Risk, Solvency Risk, Bank Profitabilit