PENGARUH PENDAPATAN ASLI DAERAH (PAD), DANA ALOKASI UMUM (DAU), DAN SISA LEBIH PEMBIAYAAN ANGGARAN (SiLPA) TERHADAP BELANJA MODAL (STUDI KASUS KABUPATEN KOTA SE- JAWA TIMUR)

Provinsi Jawa Timur terdiri dari 38 pemerintah daerah, yaitu 29 Kabupaten dan 9 Kota. Pemerintah Daerah diharapkan bisa memaksimalkan Pendapatan Asli Daerah (PAD) dan Dana Alokasi Umum (DAU) dan Sisa Lebih Pembiayaan Anggaran (SiLPA)untuk membiayai Belanja Modal (BM) daerah tersebut. Anggaran Pendapatan dan Belanja Daerah merupakan hal yang penting dalam menjalankan roda perekonomian daerah. Penelitian ini bertujuan untuk menguji pengaruh Pendapatan Asli Daerah, Dana Alokasi Umum, dan Sisa Lebih Pembiayaan Anggaran terhadap Belanja Modal pada Kabupaten/Kota Di Jawa Timur. Penelitian ini termasuk jenis penelitian kuantitatif yang menggunakan data sekunder yaitu Laporan Realisasi dan Laporan Anggaran APBD dan Kabupaten/Kota di Jawa Timur tahun 2013-2015. Data APBD diperoleh dari Badan Pengelola Keuangan dan Aset Daerah Provinsi Jawa. Populasi yang diteliti adalah pemerintah kabupaten/kota di Jawa Timur. Teknik analisis data menggunakan regresi linier berganda, serta pengujian hipotesis menggunakan uji t dan uji f. Hasil analisis data menunjukkan bahwa Pendapatan Asli Daerah, Dana Alokasi Umum, dan Sisa Lebih Pembiayaan Anggaran berpengaruh pada Belanja Modal secara parsial maupun simultan. Kata kunci : Pendapatan Asli Daerah , Dana Alokasi Umum, Sisa Lebih Pembiayaan Anggaran, Belanja Moda

Analysis of Profitability, Marketing Activities and E-Commerce Implemantation on Firm Value Evidernce From Indonesian Consumer Goods Listed Companies in 2014-2016

The purpose of this study is to examine the effect of profitability, marketing activities, and E-commerce implementation on firm value of consumer goods industry sector which’s listed in Indonesia stock exchanges in 2014-2016 periods. The firm's value in this study is measured by using Tobin's Q ratio whereby it is the best predictor used to measure firm value and can be used to explain the financial condition of the firm and market conditions. The results showed that profitability and marketing activities had a positive significant effect on firm value while the e-commerce implementation had a negative non significant effect on firm value

Critical Role of Methylglyoxal and AGE in Mycobacteria-Induced Macrophage Apoptosis and Activation

Apoptosis and activation of macrophages play an important role in the host response to mycobacterial infection involving TNF-α as a critical autocrine mediator. The underlying mechanisms are still ill-defined. Here, we demonstrate elevated levels of methylglyoxal (MG), a small and reactive molecule that is usually a physiological product of various metabolic pathways, and advanced glycation end products (AGE) during mycobacterial infection of macrophages, leading to apoptosis and activation of macrophages. Moreover, we demonstrate abundant AGE in pulmonary lesions of tuberculosis (TB) patients. Global gene expression profiling of MG-treated macrophages revealed a diverse spectrum of functions induced by MG, including apoptosis and immune response. Our results not only provide first evidence for the involvement of MG and AGE in TB, but also form a basis for novel intervention strategies against infectious diseases in which MG and AGE play critical roles

Funktionelle Genomanalyse von Mycobacterium tuberculosis

Anhand filterbasierter DNA-Arrays, die sämtliche offenen Leseraster von Mycobacterium tuberculosis repräsentieren, wurde eine funktionelle Genom-Analyse des Erregers der Tuberkulose durch geführt. Ein Genom-Vergleich von Mitgliedern des M. tuberculosis-Komplexes wies zusätzlich zu den bekannten Deletionen weitere, bislang unbekannte Sequenzvariationen nach. Der in dieser Arbeit gefundene Sequenzpolymorphismus kann möglicherweise zur Differenzierung der untersuchten Stämme herangezogen werden. Mit denselben DNA-Arrays wurden weitere Transkriptom-Analysen der Genexpressionsprofile von M. tuberculosis durchgeführt, die aus Makrophagen und Gewebematerial der menschlichen Lunge isoliert worden waren. Die DNA-Array-Untersuchungen zeigten ein charakteristisches Muster von aktiver Abgrenzung gegen und Evasion von Wirtsabwehrmechanismen. Die während der Infektion aufregulierten Gene stellen potentielle Zielstruktur für neue Interventionsstrategien dar.By means of filter-based DNA arrays, which represent all open reading frames of Mycobacterium tuberculosis the functional genome analysis of the causative agent of tuberculosis was performed. The genome comparison of the members of M. tuberculosis complex revealed some so far-unknown sequence variations in addition to the known deletions. The sequence polymorphisms, which was observed in this study may be used to differentiate the analysed strains. Using the same DNA arrays the transcriptome analyses of gene expression profile of M. tuberculosis was performed, which was isolated from macrophages and human lung tissue material. The DNA array experiments revealed a characteristic pattern of active fortification against and evasion from host defense mechanisms. The genes which are upregulated during infection represent potential targets for novel intervention strategies

PENGARUH BIAYA AUDIT ABNORMAL DAN TENURE AUDIT TERHADAP PENYAJIAN KEMBALI LAPORAN KEUANGAN

Penelitian ini bertujuan untuk menguji pengaruh biaya audit abnormal dan masa kerja audit terhadap penyajian kembali masa depan sektor manufaktur yang terdaftar di bursa efek Indonesia pada periode 2012-2016. Hipotesis dalam penelitian ini akan diuji menggunakan analisis regresi logistik. Teknik sampel menggunakan purposive sampling dan memperoleh sampel 616 perusahaan selama lima tahun. Hasil penelitian menunjukkan bahwa biaya audit abnormal dan tenure audit berpengaruh negatif signifikan terhadap penyajian kembali. Hasil ini konsisten dengan penelitian sebelumnya yang menemukan bahwa biaya audit abnormal dan tenure audit secara negatif terkait dengan penyajian kembali di masa mendatang. Temuan ini menyimpulkan bahwa biaya audit abnormal yang rendah akan mencerminkan upaya audit yang rendah atau risiko audit yang terlalu rendah pada periode berjalan akan menyebabkan tingginya tingkat penyajian kembali laporan keuangan di masa mendatang begitu juga semakin lama auditor melakukan perikatan audit maka akan mengurangi tingkat penyajian kembali di masa depa

Perbandingan rasio keuangan sebelum dan selama Covid-19 guna menilai kinerja keuangan

Perusahaan rokok PT. HM Sampoerna Tbk adalah salah satu perusahaan yang terkena dampak Covid-19. Kondisi perusahaan dapat dilihat melalui posisi keuangan dari hasil produksi kinerja dalam menghasilkan laba. Untuk membantu menganalisis laporan keuangan dibutuhkan rasio keuangan agar mengetahui kondisi keuangan perusahaan mengalami kenaikan atau penurunan. Tujuan dari penelitian untuk mengetahui perbedaan signifikan kinerja keuangan PT. HM Sampoerna Tbk ditinjau dari rasio likuiditas, solvabilitas, profitabilitas, dan aktivitas saat sebelum dan selama pandemi Covid-19.  Jenis penelitian adalah penelitian deskriptif kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah teknik purposive  sampling. Sampel dalam penelitian ini adalah laporan keuangan PT. HM Sampoerna antara sebelum dan selama Covid-19 periode 2018-2021. Penelitian ini menggunakan data sekunder yaitu laporan keuangan tahunan. Teknik analisis menggunakan analisis rasio keuangan, uji normalitas, dan uji paired sample t-test. Hasil penelitian  menunjukkan bahwa rasio likuiditas, profitabilitas dan aktivitas memiliki perbedaan namun tidak signifikan sebelum dan selama Covid-19. Sedangkan rasio solvabilitas tidak memiliki perbedaan namun hampir signifikan sebelum dan selama Covid-19

Mycobacterium tuberculosis gene expression profiling within the context of protein networks.

As one of the world's most successful intracellular pathogens, Mycobacterium tuberculosis, the causative agent of human tuberculosis, is responsible for two to three million deaths annually. The pathogenicity of M. tuberculosis relies on its ability to survive and persist within host macrophage cells during infection. It is of central importance, therefore, to identify genes and pathways that are involved in the survival and persistence of M. tuberculosis within these cells. Utilizing genome-wide DNA arrays we have identified M. tuberculosis genes that are specifically induced during macrophage infection. To better understand the cellular context of these differentially expressed genes, we have also combined our array analyses with computational methods of protein network identification. Our combined approach reveals certain signatures of M. tuberculosis residing within macrophage cells, including the induction of genes involved in DNA damage repair, fatty acid degradation, iron metabolism, and cell wall metabolism

Unique Transcriptome Signature of Mycobacterium tuberculosis in Pulmonary Tuberculosis

Although tuberculosis remains a substantial global threat, the mechanisms that enable mycobacterial persistence and replication within the human host are ill defined. This study represents the first genome-wide expression analysis of Mycobacterium tuberculosis from clinical lung samples, which has enabled the identification of M. tuberculosis genes actively expressed during pulmonary tuberculosis. To obtain optimal information from our DNA array analyses, we analyzed the differentially expressed genes within the context of computationally inferred protein networks. Protein networks were constructed using functional linkages established by the Rosetta stone, phylogenetic profile, conserved gene neighbor, and operon computational methods. This combined approach revealed that during pulmonary tuberculosis, M. tuberculosis actively transcribes a number of genes involved in active fortification and evasion from host defense systems. These genes may provide targets for novel intervention strategies

Mycobacterial Infection of Macrophages Stimulates AGE Formation.

<div><p>(A) Macrophages were infected with BCG for 1 day and AGE levels were determined by FACS analysis.</p> <p>AGE formation was strongly increased during infection of macrophages.</p> <p>(B) Significant formation of AGE was also observed at sites of active TB; upper left: staining with mAb against macrophage marker (CD68), upper right: staining with mAb against AGE, lower right: staining with mAb against marker for activated macrophages (Ki-67).</p> <p>Consistent results were observed for three TB patients.</p></div