FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA APARATUR : STUDI LITERATUR

This article examines in the literature the factors that influence apparatus performance. This research uses data sources obtained through collecting research results from journal articles published on Google Scholar in 2018-2022. The results show that performance can be influenced by self-efficacy, participation in budgeting, information technology utilization, and competence. When an individual has high self-efficacy, is involved in preparing a budget, uses technology, and has appropriate competencies, his performance will increase. From these results it appears that this research has the potential to be reviewed through qualitative or quantitative methods using primary or secondary data. self efficacy, Participation in Budgeting, Utilization of Information Technology, Competence, Performance &nbsp

DETERMINAN KINERJA PENGELOLAAN KEUANGAN DENGAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI (Studi Pada SKPK di Kota Langsa)

The purpose of this study was to determine the effect of Financial Management Competence and Work Experience on Financial Management Performance with Organizational Commitment as Moderating on SKPK in Langsa City. This study uses quantitative methods. The population in this study were all 30 SKPKs in Langsa City. All SKPKs were sampled with 3 (three) respondents in each SKPK with a total of 90 respondents. Data was collected by distributing questionnaires and by using measuring instruments in the form of validity and reliability tests. The analytical method used is Moderated Regression Analysis (MRA). The results of the study found that partially financial management competence had no effect on financial management performance, work experience and organizational commitment had a significant positive effect on financial management performance, organizational commitment weakened the relationship between financial management competence and financial management performance, organizational commitment strengthened the relationship between work experience and financial management performance. This study has limitations that can be considered for future researchers in order to improve further research. The limitation of this research is that the researcher cannot provide questionnaires directly to several respondents and assists the respondents in filling out the questionnaires. This is due to the busyness of the respondents. Some respondents could hardly afford to answer the questionnaire directly and asked for up to one week. This constraint makes it impossible to know whether the respondents actually filled out the questionnaire properly. Also, the researcher cannot directly answer things that are not known by the respondents regarding the questions asked in the questionnaire. So it is suggested that further researchers can distribute questionnaires directly and explain a little about the research variables so that respondents can ask about things that are not known and can understand the intent of the questionnaire question

DETERMINAN KINERJA KEUANGAN DESA DI KECAMATAN RANTAU KABUPATEN ACEH TAMIANG

This study aims to determine the effect of leadership style, discipline, motivation and organizational commitment on the financial performance of village governments in Rantau District, Aceh Tamiang District. The sample in this study amounted to 96 respondents. The data analysis method used is multiple linear regression analysis, t test, F test, and coefficient of determination test. The results of the study partially show that leadership style, discipline, motivation, and organizational commitment have a significant effect on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. Simultaneously leadership style, discipline, motivation, and organizational commitment simultaneously have a significant effect on the financial performance of village governments in Rantau District, Aceh Tamiang Regency. The limitation of this research is that the sample is only taken from the secretaries and hamlet heads, so that they are not fully represented. In addition, in collecting data, researchers only use the questionnaire method, so they will not get answers that are more reflective of the actual situation. Suggestions for future researchers to expand this research by adding other variables such as work culture and organizational communication. In addition, it is also expected to increase the number of respondents and use the interview method, because with the interview method the researcher will get answers that are more reflective of the actual situation

ANALISIS PENERAPAN PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NOMOR 109 TENTANG AKUNTANSI ZAKAT DAN INFAQ/SEDEKAH PADA BADAN AMIL ZAKAT DAERAH DI KABUPATEN ACEH TENGGARA

This research was conducted in Baitul Mal, Southeast Aceh Regency. This study aims to analyze the suitability of recording and acknowledging cash transactions of Zakat and Infaq/Alms funds at the Baitul Mal, Southeast Aceh Regency based on the Statement of Financial Accounting Standards (PSAK) Number 109. The analytical method in this study uses a comparative descriptive analysis method with data collection methods through interviews. and documentation. The results of this study indicate that the application of Zakat and Infaq/Alms accounting in Baitul Mal, Southeast Aceh Regency is not in accordance with the Statement of Financial Accounting Standards (PSAK) Number 109 concerning Zakat and Infaq/Alms, this is indicated by the absence of presentation of components of financial statements that complete based on PSAK Number 109, namely the statement of financial position (balance sheet), reports on changes in funds, reports on changes in assets managed, reports on cash flows, and notes to financial statements, but only presents simple financial statements, namely reports on the collection and distribution of zakat and infaq/alms funds

Study The Antibiotic Susceptibility Patterns Of Pseudomonas aeruginosa Isolated from Hospital Infections

Out of 726 clinical specimens including wound burn, ear, pus swabs, sputum and urine, 272 isolates of Pseudomonas aeroginosa were detected by bacteriological and biochemical tests, 163 of these isolates were from females and 109 from males. 181of the isolates (66.54%) were pure isolates of P. aeruginosa, while 91 isolates (33.45%) of p. aeruginosa were found mixed with pathogenic bacteria, (76.9%) of these isolates were mixed with Klebsiella spp. Antibiotic sensitivity test for p. aeruginosa was done by using Kirby Bauer disc diffusion method to6 kinds of available antibiotics, it appeared that p. aeruginosa isolates were highly resistant to most of the antibiotics.P. aeruginosa isolates was found to be more resistant to aminoglycoside antibiotics:- Amikacin,Gentamycin and ciprofloxacin (84.6%, 95.95%, 79.77%) respectively, and the highly resistance was to cephalexine showing 100% resistance followed by Ceftriaxon (96.32), surprisingly, Pipracillin showed a relatively higher sensitivity (47.79%)

LABA AKUNTANSI TERHADAP PENGUNGKAPAN ISLAMIC SOCIAL REPORTING (ISR) DENGAN AKUNTABILITAS SEBAGAI PEMODERASI PADA PERBANKAN SYARIAH YANG TERDAFTAR DI BEI

This research aims to determine the effect of financial performance on Islamic Social Reporting (ISR) disclosure with accountability as a moderator in sharia banking listed on the Indonesia Stock Exchange. The population in this research is all sharia banking companies listed on the Indonesia Stock Exchange in 2010-2019. Sample selection was carried out using purposive sampling and obtained 4 sharia banking companies listed on the Indonesia Stock Exchange in 2010-2019. The data analysis methods used are classic assumption tests such as: data normality test, multicollinearity test, autocorrelation test and heteroscedasticity test as well as hypothesis tests such as multiple linear regression tests, interaction tests or what is usually called Moderated Regression Analysis (MRA), t test ( partial test), F test (simultaneous test) and coefficient of determination test (R2 test). The research results show that partially, financial performance has no significant effect on Islamic Social Reporting (ISR) disclosure, Accountability has a significant effect on Islamic Social Reporting (ISR) disclosure. Meanwhile, based on the Moderated Regression Analysis (MRA) test, accountability cannot partially moderate the influence of financial performance on Islamic Social Reporting (ISR) disclosures and simultaneously accountability can moderate the influence of financial performance on Islamic Social Reporting (ISR) disclosures

Studying the antibiotics sensitivity test of Lactobacillus on two different media

The purpose of this paper is to study the antimicrobial susceptibility of twenty two different antimicrobial agents on three different isolates of Lactobacilli isolated from the vagina of healthy female by using disc diffusion method on Muller-Hinton agar and De Mann-Rogosa-Sharp (MRS) agar to determine the appropriate medium for susceptibility test and the pattern of resistant and sensitivity of Lactobacilli to different antimicrobial agents used for treatment of different infections. Lactobacilli were found resistant to Ceftazidime, Ciprofloxacin, Kanamycin, Nalidixic acid, Pipemidic acid, Streptomycin and Metronidazole, while they were sensitive to the rest of antibiotics used in this paper and this indicates that some antibiotics had effect on the presence of Lactobacilli (normal flora) inside the body

Treatment options of acute viral bronchiolitis in two Iraqi pediatric hospitals with a recent montelukast treatment option.

Bronchiolitis is a virally induced acute bronchiolar inflammation. It is the most common lower respiratory tract infection in infants with ages less than 1 year. The most common virus responsible for bronchiolitis is respiratory syncytial virus (RSV). The mainstay of management is oxygen and fluid administration. Pharmacological interventions including corticosteroids and bronchodilators have not been shown to improve outcome. Is to evaluate the effect of montelukast and to verify the efficacy of bronchodilators and anti-inflammatory drugs among infants presenting with acute viral bronchiolitis in two Iraqi pediatric hospitals. This was a randomized, prospective study in two Iraqi pediatric hospitals. Sixty infants with age range (2-24months) with a first episode of acute bronchiolitis were randomly divided into four treatment groups: oxygen plus intravenous fluid, montelukast pediatric chewable tablet, salbutamol given in combination as oral plus nebulized salbutamol, and dexamethasone IV injection. Control infants with non respiratory diseases were also studied for comparisons. The measured outcomes included: respiratory rate, heart rate, oxygen blood saturation, and times to resolution of illness, duration of oxygen & intravenous fluid therapy, and length of hospital stay. These parameters were measured for each infants from hospital admission until discharge. All groups were comparable at baseline. There are significant improvements in the respiratory rate, heart rate, blood oxygen saturation and rapid resolution of illnesses in the patients group that received oxygen plus IV fluid &the patients group that received montelukast tablet compared to other treatment options. Length of hospital stays was shorter in these two treatment options compared to other treatment options. The results observed effect of montelukast & oxygen plus intravenous fluid on the measured parameters compared to other treatments options in these two hospitals

Innovative microencapsulation of polymyxin B for enhanced antimicrobial efficacy via coated spray drying

This study aims to develop an innovative microencapsulation method for coated Polymyxin B, utilizing various polysaccharides such as hydroxypropyl β-cyclodextrin, alginate, and chitosan, implemented through a three-fluid nozzle (3FN) spray drying process. High-performance liquid chromatography (HPLC) analysis revealed that formulations with a high ratio of sugar cage, hydroxypropyl β-cyclodextrin (HPβCD), and sodium alginate (coded as ALGHCDHPLPM) resulted in a notable 16-fold increase in Polymyxin B recovery compared to chitosan microparticles. Morphological assessments using fluorescence labeling confirmed successful microparticle formation with core/shell structures. Alginate-based formulations exhibited distinct layers, while chitosan formulations showed uniform fluorescence throughout the microparticles. Focused beam reflectance and histograms from fluorescence microscopic measurements provided insights into physical size analysis, indicating consistent sizes of 6.8 ± 1.2 μm. Fourier-transform infrared (FTIR) spectra unveiled hydrogen bonding between Polymyxin B and other components within the microparticle structures. The drug release study showed sodium alginate’s sustained release capability, reaching 26 ± 3% compared to 94 ± 3% from the free solution at the 24 h time point. Furthermore, the antimicrobial properties of the prepared microparticles against two Gram-negative bacteria, Escherichia coli and Pseudomonas aeruginosa, were investigated. The influence of various key excipients on the minimum inhibitory concentration (MIC) and minimum bactericidal concentration (MBC) values was evaluated. Results demonstrated effective bactericidal effects of ALGHCDHPLPM against both E. coli and P. aeruginosa. Additionally, the antibiofilm assay highlighted the potential efficacy of ALGHCDHPLPM against the biofilm viability of E. coli and P. aeruginosa, with concentrations ranging from 3.9 to 500 μg/m. This signifies a significant advancement in antimicrobial drug delivery systems, promising improved precision and efficacy in combating bacterial infections

Anticancer activity and high content screening of New 6 substituted-5,6-dihydrobenzo[4,5]imidazo[1,2-c]quinazoline derivatives

Pursuing our interest in bioactive heterocyclic compound, two benzoimidazoquinazoline derivatives were synthesised using both microwave-assisted and classical heating methods. Structures of the compounds were confirmed by standard spectroscopic methods and elemental analysis. The target scaffolds were incidentally found to emit blue light when exposed to ultraviolet light. Consequently, a photoluminescence characterization was carried out as a part of characterization protocol. The anticancer activities of the benzimidazoquinazoline compounds were investigated using both methylthiazol tetrazolium (MTT) and the high content screen (HCS) assays against liver hepatocellular cells. The results showed a significant reduction in the inhibitory concentration of the cancer cells by 1 and 2.6 fold when exposed to compounds (3a) and (3b), respectively. The high content screen (HCS) was conducted for compound (3b) and the results showed high toxicity towards the cancer cells