PENGARUH KUALITAS AUDIT DAN KARAKTER EKSEKUTIF TERHADAP TAX AVOIDANCE DENGAN KEPEMILIKAN INSTITUSIONAL SEBAGAI PEMODERASI (Studi Empiris pada Perusahaan Sektor Pertanian yang Terdaftar di BEI Tahun 2012-2016)

Penelitian ini bertujuan untuk mengetahui pengaruh Kualitas Audit dan Karakter Eksekutif terhadap Tax Avoidance dengan Kepemilikan Institusional sebagai pemoderasi. Objek penelitian yang digunakan adalah perusahaan sektor pertanian yang terdaftar di Bursa Efek Indonesia tahun 2012-2016. Metode pengambilan sampel menggunakan purposive sampling. Jumlah sampel penelitian ini adalah sebanyak 35 perusahaan. Teknik analisis data yang digunakan adalah analisis regresi sederhana dan Moderated Regression Analysis. Hasil penelitian menunjukkan bahwa Kualitas Audit berpengaruh negatif terhadap Tax Avoidance, Karakter Eksekutif tidak berpengaruh terhadap Tax Avoidance, Kepemilikan Institusional memoderasi hubungan antara Kualitas Audit terhadap Tax Avoidance, dan Kepemilikan Institusional memoderasi hubungan antara Karakter Eksekutif terhadap Tax Avoidance

Tinjauan Yuridis Terhadap Tindak Pidana Pengedaran & Penggunaan Narkotika Yang Dilakukan Masyarakat Awam (Studi Kasus Putusan Nomor 120/Pid.Sus/2021/PN Sgn)

The use of drugs in humans is prohibited unless intended for medical purposes. Prohibition of the use and distribution of drugs has been regulated in the Law of the Republic of Indonesia Number 35 of 2009 concerning Narcotics. As an effort by the government to implement this, a special institution has also been formed, namely the National Narcotics Agency (BNN) whose main task is to prevent and deal with narcotics. However, the implementation, use and distribution of drugs still occur a lot. Because the problems that will be examined are related to how material punishment is applied to narcotics crimes, as well as the legal considerations of judges in deciding narcotics disputes in Decision Number 120/Pid.Sus/2021/PN Sgn, in addition to knowing the perspective of Islamic law related to Narcotics crime sanctions. This study uses normative juridical methods which are analyzed using qualitative methods by describing data and theory to find answers to the problems studied. Based on the results of the research, it was found that the application of material criminal law and the Judge's legal considerations for the crime of distribution and use of Narcotics with the Case Study of Decision Number 120/Pid.sus/2021/PN Sgn) were appropriate, because the crime committed by the Defendant had fulfilled the elements elements as regulated in the Law of the Republic of Indonesia Number 35 of 2009 concerning Narcotics. Legal sanctions related to drug abuse in Islam are determined based on had law (ḥudūd)

ADAPTASI SISWA TERHADAP PROSES PEMBELAJARAN SEBAGAI BENTUK UPAYA MITIGASI SELAMA PANDEMI COVID-19

 Di masa pandemi covid-19, pembelajaran berbasis kelas tidak lagi dilakukan dan berubah menjadi pembelajaran online. Penelitian ini bertujuan untuk mengetahui hubungan pola adaptasi terhadap kesiapan pembelajaran online di Sekolah Dasar (SD). Penelitan ini menggunakan pendekatan kuantitatif dengan desain penelitian survei. Teknik pengambilan data dalam penelitian ini yaitu menggunakan kuesioner dan wawancara. Teknik pengambilan sampel yang digunakan adalah teknik simple random sampling dan didapatkan 40 siswa SD di Kabupaten Sragen. Penelitian ini menggunakan teknik analisis uji t. Melalui perhitungan uji t-test yang telah dilakukan tersebut maka diketahui nilai signifikansinya sebesar 0,000 < 0,05, yang berarti bahwa terdapat pengaruh yang signifikan antara kesiapan siswa dalam proses adaptasi pembelajaran online. Berdasarkan analisis yang telah dilakukan, diperoleh hasil bahwa masing-masing siswa memiliki perbedaan kesiapan dan adaptasi selama pembelajaran online. Hal tersebut ditunjukkan dengan presentase adaptasi yang lebih tinggi dibandingkan dengan presentase kesiapan, sehingga siswa SD di Kabupaten Sragen lebih membutuhkan kesiapan selama pembelajaran online berlangsung

Isolasi dan Analisis In-Silico Fragmen cDNA Fatty Acid Desaturase 2 (Fad2) Kemiri Sunan (Reutealis Trisperma)

Komposisi asam lemak dominan pada minyak Kemiri Sunan (R. trisperma) adalah asam stearat (9%), asam palmitat (10%), asam oleat (12%), asam linoleat (19%), serta asam α-eleostearat (51%). Kandungan asam lemak tidak jenuh jamak (PUFA), yaitu asam linoleat dan asam α-eleostearat, dapat menurunkan stabilitas oksidasi biodiesel R. trisperma. Beberapa studi menunjukkan bahwa enzim Fatty Acid Desaturase 2 (FAD2) berperan dalam regulasi desaturasi asam lemak, namun informasi genetik FAD2 R. trisperma hingga saat ini masih belum diketahui. Penelitian ini bertujuan untuk mengisolasi, mengkarakterisasi, serta mengetahui hubungan fragmen FAD2 R. trisperma dengan spesies Euphorbiaceae yang lain. Isolasi fragmen cDNA dilakukan dengan pendekatan Reverse Transkriptase-PCR. Sekuen DNA diperoleh melalui sekuensing kemudian dianalisis secara in-silico untuk mengetahui identitas fragmen, lokasi subseluler, serta hubungan kekerabatan cDNA FAD2 R. trisperma. Hasil penelitian menunjukkan bahwa sekuen parsial FAD2 R. trisperma yang berhasil diisolasi adalah sebesar 923 bp. Karakteristik FAD2 setelah dianalisis secara in-silico diprediksi mengkode 260 asam amino, memiliki similaritas domain dengan Omega-6 fatty acid desaturase, serta berlokasi pada membran retikulum endoplasma. Fragmen gen FAD2 R. trisperma menunjukkan kedekatan dengan Vernicia fordii (HM755946.1). ============= The predominant fatty acid of Kemiri Sunan (R. trisperma) are stearic acid (9%), palmitic acid (10%), oleic acid (12%), linoleic acid (19%), and α-eleostearic acid (51%). The presence of polyunsaturated fatty acid (PUFA), linoleic acid and α-eleostearic acid, will decrease the oxidation stability of R. trisperma biodiesel. Although several studies have suggested that fatty Acid Desaturase 2 (FAD2) enzyme is involved in the regulation of fatty acid desaturation, little is known about the genetic information of FAD2 in R. trisperma. The objectives of this study were to isolate, characterize, and determine the relation of R. trisperma FAD2 fragment among Euphorbiaceae. Isolation of cDNA fragment was performed by Reverse Transcriptase-PCR. The DNA sequence obtained through sequencing used for further analysis. In-silico analysis included identify the fragment identity, subcellular localization, phylogenetic construction between R. trisperma FAD2 cDNA fragment and Euphorbiaceae. The results showed that 923 bp partial sequence of R. trisperma FAD2 was successfully isolated. Based on in-silico analysis, the characteristics of FAD2 were predicted encode 260 amino acids, had a domain similarity with Omega-6 fatty acid desaturase, and located in the endoplasmic reticulum membrane. R. trisperma FAD2 fragment was more closely related to Vernicia fordii (HM755946.1)

PENGARUH ASAM LEMAK TRANS DARI MINYAK BIJI BUNGA MATAHARI TERHADAP POLA KADAR GLUKOSA DARAH MENCIT

linoleic acid and oleic acid (Khan et al., 2015). However, the high amount of unsaturated fat causes sunflower oil to be sensitive to heating process such as deep-frying, changing the cis-shaped unsaturated fat into trans-shaped unsaturated fat (Martin et al.,2009). Increased consumption of this trans fatty acid is believed to be one of insulin resistance and Type 2 Diabetes (Krisnasary et al., 2012). Objective : This research aims to find effects of sunflower oil and palm oil trans fatty acid ingestion to blood glucose pattern of mice. Method : This is an experimental research with pre and post test control group design method, using 36 adult male mice (Mus musculus) and divided into 3 groups : negative control group (only water), intervention of sunflower oil trans fatty acid group, and positive control group (intervention of palm oil trans fatty acid). It will be held for 4 weeks, measuring fasting blood glucose and 2-hours postprandial blood glucose before and after the treatment period. Result : On the statistical difference analysis (One-Way ANOVA, Kruskal-Wallis H, and Post-Hoc), significant differences of mean fasting blood glucose and mean 2-hours postprandial blood glucose among groups are not found. However, differences within the same group on mean fasting blood glucose pre and mean fasting blood glucose post, as well as differences on mean 2-hours postprandial blood glucose pre and mean 2-hours postprandial blood glucose post, are found. Conclusion : Sunflower oil trans fatty acid with 111 mg/100 ml level, have no significant effects on fasting blood glucose and 2-hour postprandial blood glucose of mice in sunflower oil intervention group, compared to mice in both negative and positive controls

WAKTU GENERASI BAKTERI Escherichia coli BERDASARKAN VARIASI PH MEDIA EOSIN METHYLENE BLUE AGAR MEDIA

Bacteria require optimum environmental conditions to support cell growth and reproduction. States that are less than optimal cause bacteria to adapt and can infect humans for invasion of other organs. The speed of bacteria to infect is influenced by the rate and time of generation of bacteria in multiplying cells. This study aims to determine the effect of variations in pH (4,8; 5,8; 6,8; 7,8; and 8,8) in Eosin Methylene Blue Agar (EMBA) media on the generation time of Escherichia coli bacteria. Researchers used the True Experiment Post Only Control Design and One Way ANOVA test. The results showed that at a variation of pH 4,8 there was no growth; pH 5,8 with a generation time of 1,5-24,9; pH 6,8 with a generation time of 1,5-21,7 minutes; pH 7,8 with a generation time of 1,6-22,3 minutes; and pH 8,8 with a generation time of 1,6-22,8 minutes. The study concludes is that there is a significant effect of the variation in pH of the EMBA media on the generation time of Escherichia coli bacteria with a p-value of 0,000 &lt; α 0,05, with the fastest generation time at pH 6,8.Bakteri memerlukan kondisi lingkungan yang optimum untuk mendukung pertumbuhan dan reproduksi sel. Kondisi yang kurang optimal menyebabkan bakteri menyesuaikan diri dan dapat menginfeksi manusia untuk invasi ke organ lain. Kecepatan bakteri untuk menginfeksi dipengaruhi oleh kecepatan dan waktu generasi bakteri dalam memperbanyak sel. Penelitian ini bertujuan untuk mengetahui pengaruh variasi pH (4,8; 5,8; 6,8; 7,8; dan 8,8) pada media Eosin Methylene Blue Agar (EMBA) terhadap waktu generasi bakteri Escherichia coli. Peneliti menggunakan desain True Experiment Post Only Control Design dan uji One Way ANOVA. Hasil penelitian menunjukkan pada variasi pH 4,8 tidak terjadi pertumbuhan; pH 5,8 dengan waktu generasi 1,5-24,9 menit dengan jumlah sel 8,3 x 103 - 1,9 x 108 CFU/mL; pH 6,8 dengan waktu generasi 1,5-21,7 menit dengan jumlah sel 2,1 x 104 - 2,0 x 109 CFU/mL; pH 7,8 dengan waktu generasi 1,6-22,3 menit dengan jumlah sel 2,0 x 104 - 1,5 x 109 CFU/mL; dan pH 8,8 dengan waktu generasi 1,6-22,8 menit dengan jumlah sel 1,6 x 104 - 1,0 x 109 CFU/mL. Simpulan penelitian ini adalah adanya pengaruh yang signifikan pada variasi pH media EMBA terhadap waktu generasi bakteri Escherichia coli dengan nilai p 0,000 &lt; α 0,05, dengan waktu generasi tercepat pada pH 6,8

Transcription profile data of phorbol esters biosynthetic genes during developmental stages in Jatropha curcas

Jatropha curcas is currently known as an alternative source for biodiesel production. Beside its high free fatty acid content, J. curcas also contains typical diterpenoid-toxic compounds of Euphorbiaceae plant namely phorbol esters. This article present the transcription profile data of genes involved in the biosynthesis of phorbol esters at different developmental stages of leaves, fruit, and seed in Jatropha curcas. Transcriptional profiles were analyzed using reverse transcription-polymerase chain reaction (RT-PCR). We used two genes including GGPPS (Geranylgeranyl diphospate synthase), which is responsible for the formation of common diterpenoid precursor (GGPP) and CS (Casbene Synthase), which functions in the synthesis of casbene. Meanwhile, J. curcas Actin (ACT) was used as internal standard. We demonstrated dynamic of GGPPS and CS expression among different stage of development of leaves, fruit and seed in Jatropha. Keywords: Casbene synthase, Diterpenoid, Geranylgeranyl diphosphate synthase, Jatropha curcas, Phorbol ester

An ethnobotanical study of medicinal plants used by the Tengger tribe in Ngadisari village, Indonesia.

The people of Tengger, Indonesia have used plants as traditional medicine for a long time. However, this local knowledge has not been well documented until recently. Our study aims to understand the utilization of plants in traditional medicine by the people of Tengger, who inhabit the Ngadisari village, Sukapura District, Probolinggo Regency, Indonesia. We conducted semi-structured and structured interviews with a total of 52 informants that represented 10% of the total family units in the village. The parameters observed in this study include species use value (SUV), family use value (FUV), plant part use (PPU), and the relative frequency of citation that was calculated based on fidelity level (FL). We successfully identified 30 species belonging to 28 genera and 20 families that have been used as a traditional medicine to treat 20 diseases. We clustered all the diseases into seven distinct categories. Among the recorded plant families, Poaceae and Zingiberaceae were the most abundant. Plant species within those families were used to treat internal medical diseases, respiratory-nose, ear, oral/dental, and throat problems. The plant species with the highest SUV was Foeniculum vulgare Mill. (1.01), whereas the Aloaceae family (0.86) had the highest FUV. Acorus calamus L. (80%) had the highest FL percentage. The leaves were identified as the most used plant part and decoction was the dominant mode of a medicinal preparation. Out of the plants and their uses documented in our study, 26.7% of the medicinal plants and 71.8% of the uses were novel. In conclusion, the diversity of medicinal plant uses in the Ngadisari village could contribute to the development of new plant-based drugs and improve the collective revenue of the local society

Risk Factors Of Hypertension In Rural Indonesia: A Crosssectional Study From A Rural Village In Indonesia

Aim: To determine the risk factors of hypertension in rural Indonesia. Methods: A cross-sectional study was conducted in a rural district in East Java, Indonesia. Using the modified WHO STEPwise approach to chronic disease risk factor surveillance (STEPS) questionnaire, variables related to the risk factors of hypertension were collected. Acquired data was analysed for significance using SPSS ver. 23.0 (IBM Corp, Armonk, USA). Results: A total of 103 respondents participated in this study. The prevalence of hypertension in this study was 35.92%. Old age (OR = 8.25, CI 95% 1.69 - 40.31) and obesity (OR = 6.18, CI 95% 2.09 - 18.32) was found to be a significant risk factor of hypertension. While gender, education level, occupation, physical activity, and smoking habits were considered not significant. Conclusion: Prevalence of hypertension in rural Indonesia is still high. This study highlighted age and body mass index as the significant risk factors of hypertension