ANALISA PROFITABILITAS RUMAH SAKIT YANG TERDAFTAR DI PASAR MODAL THAILAND DAN INDONESIA PADA TAHUN 2015-2019

The purpose of this study was conducted to determine the effect of COGS ratio, operating cost ratio, size, net working capital and leverage on profitability of healthcare in Indonesia and Thai. Sample used were 6 and 24 hospitals listed on Indonesian’s and Thai’s capital markets for period 2015 – 2019. Based on results with panel regression modeling, COGS ratio, leverage, size and Net Working Capital have a significant effect on Indonesian's ROA; size, leverage and Net Working Capital have a significant effect on Indonesian's ROE; Operating Expense Ratio and Size have a significant effect on Thai's ROA; and Net Working Capital, Size, and leverage have a significant effect on Thai's ROE. The R2 values obtained for ROA and ROE models in Indonesia were 91.08% and 97.99%, while Thai has 87.77% and 87.35%.

Size Structure of Cupressus sempervirens L. and Pistacia lentiscus L. Popula- tions in Wadi Alkuf, East of Libya

Wadi Alkuf is one of the richest of all the phytogeographical regions of Al-Jabal Al- Akhder. The present work aims to study the size structure of Cupressus sempervirens L. and Pista- cia lentiscus L. populations in relation to their physiographic and soil conditions in Wadi Alkuf, northeast of Libya. Eighteen terraces (25 m × 25 m) were selected at Wadi Alkuf of Al-Jabal Al- Akhder at three different levels (six downstream, midstream, and upstream). The number of indi- viduals of each species was counted while the height (H) and mean crown diameter (D) were meas- ured. The size index of each individual was calculated and then used to classify the population into 7 size classes: 1 m to 7 m. The height, mean diameter, height to diameter ratio, size index, and vol- ume per individual in each size class were determined. Generally, the height to diameter ratio was more than unity for C. sempervirens L., this means that the diameter of these species tend to expand vertically rather than horizontally, while the height to diameter ratio was less than unity for P. len- tiscus L, this means that the diameter of these species tends to expand horizontally rather than verti- cally. The total size structure of C. sempervirens L. in the study area is characterized by the prepon- derance of the young individuals comparing with the old ones, while that of P. lentiscus L. showed a reverse pattern (i.e., preponderance of mature individual compared with the young ones). Five forms of size distributions along the different elevations were recognized: more or less inverse J- shaped distribution, positively skewed distribution, bell-shaped distribution, more or less J-shaped distribution, and more or less stationary size distribution biased to large size. The study’s results show that density histograms of size distributions are good indicators of future trends in population numbers for the studied species. The field observations were consistent with the results of the inves- tigation of soil properties. The soil downstream has the highest values of pH, EC, HCO-3, SO4-2, Cl- and Na+, while that of the upstream has the lowest values except for K+.

Introducing Electrospray as a Potent Technique to Deliver Chitosan/pDNA Nanoparticles to Eukaryotic Cells

Electrospray technique has received increasing attentions for intracellular gene delivery as well as production of nanoparticles. In this study, chitosan/pDNA nanoparticles with N/P ratio of 5 were prepared and transferred to HEK293T cells by electrospray technique. Physicochemical characterization of prepared nanoparticles, including size, zeta potential and entrapment efficiency was performed and attachment of pDNA to chitosan was confirmed by gel agarose electrophoresis. Moreover, transfection efficiency was investigated using flow cytometry. MTT assay was performed for cell viability studies. Nanoparticles were prepared at three pDNA concentrations of 10, 55 and 100 μg/ml in fixed N/P ratio. Size of nanoparticles was obtained as 110, 188 and 240 nm, using DLS. SEM showed size of 102.34 ± 10.66 nm for samples having 55 μg/ml pDNA. Zeta potential and entrapment efficiency were +25 mv and 85±4%m respectively. The effect of pDNA concentration, electrospray time and incubation time on transfection efficiency was investigated using Box-Behnken design. Percent of GFP-positive cells was 41.05 ± 3.04% which was taken as an indicator of transfection efficiency. Transfection efficiency of this method was then compared with that of calcium phosphate (31.1 ± 2.4%), showing improved efficiency. Considering the fact that electrospray is an easy, low cost, one-step process which makes low damage to cells and produces monodispersed nanoparticles, the method is introduced as a fascinating approach in gene transfection.

miR-429-3p/LPIN1 Axis Promotes Chicken Abdominal Fat Deposition via PPARγ Pathway

To explore the regulatory mechanism of abdominal fat deposition in broilers, 100-day-old Sanhuang chickens (n = 12) were divided into high-fat and low-fat groups, according to the abdominal fat ratio size. Total RNA isolated from the 12 abdominal fat tissues was used for miRNA and mRNA sequencing. Results of miRNA and mRNA sequencing revealed that miR-429-3p was highly expressed in high-fat chicken whereas LPIN1 expression was downregulated. Further, we determined that miR-429-3p promoted preadipocyte proliferation and differentiation, whereas LPIN1 exerted an opposite effect. Notably, we found that the miR-429-3p/LPIN1 axis facilitated PPARγ pathway activation, which is closely associated with the progression of adipogenesis. In conclusion, our results provide evidence that a novel miR-429-3p/LPIN1 axis is involved in the regulation of adipogenesis, which may have a guiding role in the improvement of breeding for abdominal fat traits in broiler chickens.

Reproduction of White-Spotted Rabbitfish (Siganus canaliculatus Park, 1797) in the Waters of the Buntal Island, Kotania Bay, West Seram-Mollucas

White-Spotted Rabbitfish (Siganus canaliculatus Park, 1797) are herbivorous fish that are associated with seagrass habitat and are widely distributed in mangrove and coral reef habitats. The waters of the Buntal Island – Kotania Bau have an ecosystem of seagrass medows, mangroves and coral reefs, with the association of S. canaliculatus as one of the target catch of fishermen. The purpose was study to analyze the biological aspects of S. canaliculatus, including: sex ratio, size of first maturity, and fecundity. The research was conducted from October 2015 until January 2016 in the waters of Buntal Island, Kotania Bay. Fish samples were collected from fishermen's catch using bottom gill nets and Set net. Each fish sample was dissected for sex determination and gonad maturity level. The analysis is used to see the relationship between body length and weight and fecundity. The results showed that 167 fish and 149 female fish. The ratio of male and female was balanced, namely 52.85%: 47.15% or 1.1: 1 (X2count 4.13 <X2table 11.34). The size of first maturity of female is 14.98 cm (14.5 - 15.5 cm) smaller than the male 18.9 cm (18.8 - 19.1 cm). The high potential of S. canaliclulatus based on the Fecundity obtained was in the range of 524,000 - 1,286,359 eggs. There is a positive relationship between body length and fecundity, indicating that the value of Fecundity increases with body size. To support its sustainable use in the wild, it is necessary to regulate the size of S. canaliculatus that can be harvest at a body length of > 15 cm TL, to provide opportunities for spawning and support population growth before exploitation, thus supporting responsible and sustainable fisheries.

FAKTOR – FAKTOR YANG MEMPENGARUHI AUDIT REPORT LAG PADA PERUSAHAAN INDUSTRI PLASTIK DAN KEMASAN YANG TERDAFTAR DI BEI PERIODE 2013 – 2018

The purpose of this research is to test the impact of the size of the KAP, the financial ratio (debt equity ratio, current ratio), 2018 2013 The audit opinion and the company. The study used 11 plastics and packaging industry companies listed on the IDX period 2013-2018. Simultaneous testing results show that the debt equity ratio, current ratio, size of the HOOD, audit opinions and company size together have the same effect on the audit report lag. The results of the hypothesis test showed that the current ratio and size of the KAP affect the audit report lag, while the results of the debt equity ratio hypothesis test, audit opinions and company size have no influence on the audit report lag Plastic and packaging industry companies.Keywords: Size Public Accountant Office, Financial Ratios, Audit Opinions, Company Size and Audit Report Lag

Application of the statistical Taguchi method to optimize the properties of WC preforms to produce W-ZrC composites using reactive infiltration by molten Zr2 Cu

In this work, an orthogonal array design (OAD), OA16, was utilized to study the parameters statistically for the fabrication of WC preforms. The effects of prominent parameters of gel-casting i.e., gelation agent (sodium alginate to calcium phosphate ratio), size of initial WC powder, WC powder loading and also two other parameters such as pre-sintering temperature and time on the relative density, porosity and flexural strength of the WC preforms were examined. The effects of these factors on WC preforms were investigated by the analysis of variance (ANOVA). The results of ANOVA showed that the size of initial WC powder as the most significant parameter affecting the porosity and flexural strength. Flexural strength of 33 MPa and porosity of 51% were achieved for the WC preform with 25 vol.% WC, size of initial powder of 0.9 [Formula: see text]m, pre-sintering temperature of [Formula: see text]C and pre-sintering time of 4 h. XRD results and SEM micrographs of the optimized WC preforms and the resulted W–ZrC composite showed a uniform porous microstructure and uniform distribution of phases (W and ZrC), respectively.

FINANCIAL DISTRESS ANALYSIS OF INDONESIA RETAIL COMPANIES

ABSTRAKIndustri retail adalah industri yang kegiatan usahanya menyediakan produk dalam bentuk barang dan atau jasa kepada individu, diri sendiri, keluarga atau rumah tangga. Pada tahun 2016 dalam pengembangan retail global, tercatat bahwa Indonesia termasuk dalam 5 negara retail paling aktif serta berada di antara 5 negara dengan penjualan terbesar di Asia. Dalam beberapa tahun terakhir telah terjadi banyak penutupan gerai retail di Indonesia. Kondisi retail saat ini di Indonesia menghadapi banyak masalah, salah satunya adalah distorsi pendapatan baru, yaitu retail yang tidak memiliki tempat atau disebut perdagangan elektronik (E-commerce). E-commerce melibatkan pembelian dan penjualan produk (seperti barang fisik, produk atau layanan digital) yang ditransaksikan melalui jaringan komputer. Penelitian ini menggunakan data dari 23 perusahaan untuk menggambarkan kondisi bisnis retail di Indonesia. Data dikumpulkan dari 2013 hingga 2017 dan dianalisis menggunakan regresi data panel dengan tiga pendekatan Altman, Springate dan Zmijewski. Semua perusahaan mengalami penurunan kinerja keuangan. Faktor-faktor yang mempengaruhi kesulitan keuangan adalah margin laba bersih, rasio saat ini, ukuran perusahaan dan total perputaran aset Kata Kunci:Ritel, Kesulitan Keuangan Perusahaan, Kinerja keuangan ABSTRACTRetail industry is an industry whose business activities provide products in the form of goods and or services to individuals, themselves, families or households. In the past few years there have been many closures of retail outlets in Indonesia. In 2016 in global retail development, it was noted that Indonesia was included in the 5 most active retail countries as well as being among the 5 countries with the biggest sales in Asia. In recent years there have been many closures of retail outlets in Indonesia. The current retail condition in Indonesia faces many problems, one of which is the distortion of new income, namely retail that has no place or so-called electronic commerce (e-commerce). E-commerce involves buying and selling products (such as physical goods, digital products or services) that are transacted through computer networks.This study uses data from 23 companies to describe the condition of the retail business in Indonesia. Data collected from 2013 to 2017 and analyzed using panel data regression with three approaches Altman, Springate and Zmijewski. All companies experienced a decline in financial performance. The factors that influence the condition of financial distress are net profit margin, current ratio, size of firm and total asset turn over. Keywords:Retail, Financial Distress, Financial Performance.