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Di era globalisasi ini, menguasai bahasa asing adalah hal yang perlu dikembangkan khususnya Bahasa Inggris yang merupakan Bahasa Internasional dan digunakan untuk berkomunikasi bagi masyarakat lingkup antarnegara. Pendidikan Bahasa asing adalah salah satu pendidikan yang menduduki posisi sangat penting untuk diajarkan kepada anak-anak sejak usia dini. Sehingga mereka mampu mengucapkan dan memahami makna setiap kata sesuai dengan konteksnya agar mampu menyusun kalimat dengan tepat dan lancar serta dimengerti oleh lawan bicara. Minimnya pengetahuan Bahasa Inggris pada anak-anak masih menjadi satu permasalahan untuk masa depan mereka, khususnya anak-anak di Asrama Yatim Piatu Hidayatullah. Dua hal yang menyebabkan minimnya kemampuan ini adalah ketersediaan fasilitas yang belum mendukung dan ketersediaan sumber daya manusia tenaga pengajar Bahasa Inggris yang sama sekali belum dimiliki oleh yayasan ini. Seperti yang kita tahu, di era digital 4.0 ini Bahasa inggris merupakan Bahasa yang digunakan dalam berbagai aspek penting seperti teknologi, komunikasi di level Internasional, dan bisnis di berbagai negara. Sehingga untuk mencapai tujuan kegiatan PMkM ini, kami akan mengajarkan kosakata berbahasa Inggris agar mitra PMkM mampu memiliki pemahaman lebih terhadap kosakata Bahasa Inggris. Pada kegiatan ini, tim PMkM menerapkan metode TPR (Total Physical Response). Metode ini tidak menyebabkan murid berada dibawah tekanan atau menyebabkan stress. Kegiatan ini bermaksud meningkatkan minat belajar Bahasa Inggris dan mengembangkan pengetahuan pembendaharaan kosa kata Bahasa Inggris mitra melalui kegiatan pembelajaran yang aktif dan menyenangkan kepada mitra di Asrama Yatim Piatu Hidayatullah.Metode kualitatif adalah pendekatan yang yang digunakan pada PMkM ini karena data yang diperoleh bukanlah data berupa angka melainkan data berupa kata-kata yang dipahami dengan cara memberikan gambaran dan uraian. Penyampaian materi tersebut dilakukan oleh tim PMkM Prodi Sastra Inggris Unpam.

Decentralization has led to the shift of corruption to the local level, as evidenced by number of corruption cases at the local governments. The phenomenon indicates the ineffectiveness of the local government's internal audit institutions that should play a role in preventing corruption. This study aims to analyze institutional reforms in the public sector’s internal audit system to effectively prevent the decentralization of corruption. Study of the literature, from previous theories and research, is applied as research methodology. The study found that the reforms, carried out by the internal audit institution to effectively prevent the decentralization of corruption, were carried out through regulatory reform, leadership reform, cultural reform, meritocracy reform and participation reform. This research contributes to the development of theory to strengthen the alignment of public management reforms, in terms of control through the effectiveness of the government's internal audit institutions, and provides input to optimize the duties and functions of the institutions to prevent corruption.

(1) Background: There are still few studies that discuss corporate tax risk, especially those related to tax compliance and the Slippery Slope Framework. Meanwhile, in practice, tax risk, which is tax uncertainty, is essential in corporate tax compliance. Tax risk has not been discussed in the Slippery Slope Framework in previous research, which has become a reference in various tax compliance studies. Therefore, this study aims to analyze the effect of tax risk induced into the slippery slope framework at corporate taxpayer compliance. Dynamic interactions between power, trust, and tax risk (TPR) in one framework are essential to see the tax compliance model’s determinants comprehensively; (2) Methods: We defined our model using a mathematical and economic approach with a Likert scale, as well as geometrical inferences based on the Slippery Slope Framework. (3) Results: This study found that tax risk affects the effort and tendency of corporate taxpayers to comply. The level of tax risk will make it easier or more difficult for corporate taxpayers to comply. Tax risk will affect the level of tax compliance regardless of the quality of trust and existing power; (4) Conclusions: This research’s theoretical contributions are that trust and power are determinants of tax compliance and that tax risk influences companies to be more compliant. This model is to complete the conceptual gap of the determinants of tax compliance from the perspective of the Slippery Slope Framework. The practical implication is that corporate taxpayers should manage tax risk to avoid unexpected tax outcomes in the future and be more compliant. Therefore, the government needs to help companies reduce compliance risks that cannot be controlled by companies but can be influenced by tax authorities.

Bacterial vaginosis (BV) is a vaginal infection caused by excessive bacterial growth, thus disrupting the natural balance of bacteria inside the vagina. Metronidazole becomes a drug of choice and a widely prescribed drug for the treatment of BV. However, when applied topically, metronidazole has a low vaginal residence time because of the natural washing mechanism of the vagina. This study aimed to improve the retention time of metronidazole inside the vagina and control its release profile. This study was prepared 4 formulas of gel for metronidazole microsponges with some concentration ratio of carbomer and triethanolamine. The evaluations carried out to test the efficacy of the developed formulation included organoleptic, pH measurement, spreadability, viscosity, mucoadhesive properties, permeation test using Franz diffusion cell and retention test. The results showed that the gel appearance was white, odourless and homogenous. The characteristics of all prepared gel for pH, viscosity, spreadability, and mucoadhesive ability were appropriate to the required standard for vaginal delivery. The permeation and retention test showed that F3 with the carbomer and triethanolamine concentration of 1.25%: 1.75% was able to retain and controlled the drug release locally in the vaginal mucosa. This study provides an alternative strategy in drug formulation for the treatment of BV.

The poor solubility of itraconazole (ITZ) has limited its efficacy in the treatment of vaginal candidiasis. Accordingly, the improvement of ITZ solubility using a solid dispersion technique was important to enhance its antifungal activity. Besides, as the purpose of this research was to develop local-targeting formulations, bioadhesive-thermosensitive in situ vaginal gel combined with the gel-flake system was found to be the most suitable choice. To obtain optimum solubility, entrapment efficiency, and drug-loading capacity, optimization of solid dispersion (SD) and gel-flake formulations of ITZ was performed using a composite central design. The results showed that the optimized formulation of SD-ITZ was able to significantly enhance its solubility in both water and simulated vaginal fluid to reach the values of 4.211 ± 0.23 and 4.291 ± 0.21 mg/mL, respectively. Additionally, the optimized formulation of SD-ITZ gel flakes possessed desirable entrapment efficiency and drug-loading capacity. The in situ vaginal gel containing SD-ITZ gel flakes was prepared using PF-127 and PF-68, as the gelling agents, with the addition of hydroxypropyl methylcellulose (HPMC) as the mucoadhesive polymer. It was found that the obtained in situ vaginal gel provided desirable physicochemical properties and was able to retain an amount of more than 4 mg of ITZ in the vaginal tissue after 8 h. Importantly, according to the in vivo antifungal activity using infection animal models, the incorporation of the solid dispersion technique and gel-flake system in the formulation of the bioadhesive-thermosensitive in situ vaginal gel led to the most significant decrease of the growth of Candida albicans reaching

Asam kojat diketahui memiliki efektivitas untuk mencerahkan kulit. Tetapi asam kojat bersifat hidrofilik, sehingga sulit berpenetrasi ke dalam kulit oleh karena itu diperlukan sistem penghantaran etosom untuk meningkatkan penetrasi asam kojat dalam bentuk sediaan krim untuk memudahkan pengaplikasiannya di kulit. Penelitian ini bertujuan untuk membuat formula krim etosom asam kojat menggunakan kombinasi emulgator tween 80 dan span 80 dalam berbagai konsentrasi, serta menguji kestabilan fisik sediaan krim. Uji stabilitas krim dilakukan menggunakan metode cycling test dan centrifugal test. Metode cycling test meliputi pengamatan organoleptik, tipe krim, pH, viskositas, ukuran globul, daya sebar dan homogenitas krim, sedangkan metode centrifugal test dilakukan menggunakan alat sentrifugasi untuk melihat terjadinya pemisahan fase pada krim. Hasil penelitian menunjukkan adanya perbedaan nilai organoleptik, pH, viskositas, ukuran globul dan daya sebar namun tidak terjadi pemisahan fase setelah uji centrifugal test. Sehingga diperoleh krim yang paling stabil yaitu pada formula krim dengan konsentrasi emulgator 3%, memiliki nilai organoleptik yang baik, tipe krim m/a, pH 5,24, viskositas 22.200 cPs, ukuran globul berkisar 0,1-0,3 µm, daya sebar 4,1 cm2, krim yang homogen, dan tidak terjadi pemisahan fase setelah uji sentrifugasi. Hasil penelitian ini menunjukkan etosom asam kojat dapat diformulasi menjadi sediaan krim yang stabil

Asam mefenamat bersifat rentan terhadap cahaya maupun terhadap udara dan kelembaban. Selain itu asam mefenamat memiliki waktu paruh yang sempit, dapat menyebabkan peningkatan resiko gangguan gastrointestinal termasuk iritasi lambung pada penggunaan jangka panjang. Teknologi Mikroenkapsulasi merupakan proses penyalutan bahan aktif berupa cairan ataupun padatan dengan lapisan yang relatif tipis dengan ukuran partikel yang sangat kecil antara 0,2-5000 μm. Tujuan penelitian ini untuk melakukan preparasi mikroenkapsulasi terhadap asam mefenamat menggunakan polimer Hidroksi Propil Metil Selulosa (HPMC) dan Natrium alginat dengan metode gelasi ionik lalu mengkarakterisasi hasil mikrokapsul yang diperoleh. Preparasi mikroenkapsulasi dilakukan dengan membandingkan konsentrasi polimer yang digunakan, dibuat dalam 3 formula. Parameter karakterisasi meliputi penetapan efisiensi penjerapan, distribusi ukuran partikel, bentuk partikel dan pengujian disolusi. Hasil karakterisasi menujukan mikroenkapsulasi Asam Mefenamat yang dihasilkan memiliki bentuk partikel yang spheris, dengan nilai efisiensi penjerapan terbesar yaitu 67,53% untuk perbandingan HPMC dan natrium alginat masing-masing 4 : 1, sedangkan distribusi ukuran partikel bervariasi dengan ukuran terkecil yakni 1.105 , untuk hasil pengujian disolusi pada medium asam diperoleh konsentrasi pelepasan obat terbesar adalah 10,39 mg/L dan medium basa sebesar 74,456mg/mL. Penelitian Hasil penelitian ini menunjukkan bahwa asam mefenamat dapat dipreparasi dengan teknik mikroenkapsulasi sehingga dapat mengatasi beberapa kekurangan asam mefenamat.

The National Signal application is a national digital Samsat application that can make it easier for the Indonesian people to make tax payments. The National Signal application, which will be held in Pekanbaru on August 25, 2021. Problems with the National Signal Samsat also often occur to some users of the National Signal application. The application requires a measurement of thelevel of end user satisfaction, so that it can find out the condition of application user satisfaction. This study has the aim of knowing user satisfaction using the EUCS method, this method is used because it is in accordance with the problems that existin the National Signal application users to make benchmarks on the dimensions that exist in the EUCS method. amount of 16%. While the other 4 variables have a high percentage of satisfaction with an average of 72-82%. And the results of the T test where the hypothesis on the accuracy variable section is rejected because there is no effect on users of the National Signal Application. Based on the overall results of the research, it can be seen that users of the National Signal application are satisfied withthe performance of the application with the highest score from the results of filling out the questionnaire from 222 samples which state that the National Signal Application is a complete information provider for paying the SAMSAT tax.

As an effective anti-HIV drug, cabotegravir (CAB) is currently administered via oral and injection routes, leading to several drawbacks, such as poor oral bioavailability and problems in the injection application process, as well as low drug concentration in vaginal tissue of woman patients. To overcome these issues, for the first time, we formulated CAB into three types of vaginal gels, considering the benefits of vaginal tissue as a delivery route. Thermosensitive gel, mucoadhesive gel, and the combination of these gels were developed as suitable carriers for CAB. Pluronics®, hydroxy propyl methyl cellulose (HPMC), Carbomer and poly(ethylene glycol) (PEG) 400 were used as thermosensitive, mucoadhesive and permeation enhancer agents, respectively. The gels were evaluated for their thermosensitive and mucoadhesive properties, as well as their pH values, viscosities, gel erosions, drug content recovery, in vitro drug release, ex vivo permeation, ex vivo retention, hemolytic activities, Lactobacillus inhibition activities and in vivo irritation properties. The results showed that all formulations showed desired characteristics for vaginal administration. Importantly, all formulations did not show hemolytic activities and inhibitions to Lactobacillus as normal bacteria in the vagina. Furthermore, no irritation in the vaginal tissues of the rats was observed by histopathological studies. Considering the thermosensitive and mucoadhesive properties, the combination of Pluronic® F127, Pluronic F68, and HPMC in thermosensitive-mucoadhesive vaginal gels was selected as the optimum dosage form for CAB as this formulation was able to provide ease administration due to its liquid form at room temperature. The use of PEG in this formulation was able to increase the penetrability of CAB through vaginal tissue with 0.61 ± 0.05 mg and 17.28 ± 0.95 mg of CAB being able to penetrate and localize in the vagina, respectively. Essentially, the optimum formulation was retained in the vaginal mucosa for>8 h. To conclude, further extensive in vivo studies should now be conducted to evaluate the efficacy of this approach.

The effectiveness of Accounting Professional Education goals is a big question for various parties. This study aims to analyze the factors that influence students’ interest in taking Accounting Professional Education and become Public Accountant. The procedure used in analyzing data uses Structural Equation Modeling (SEM). Total sample of 710 accounting undergraduate students. The results of this study indicate that career motivation factors, student perceptions of the accounting profession are positively related while the duration of education is negatively related to students’ interest in participating in PPAk. Interest in participating in PPAk, students ‘perceptions and duration of education, Type A and age characters are positively associated with students’ interest in becoming public accountants. This study contributes to the existing research in identifying factors that influence students’ interest in participating in Accounting Professional Education and being Public accountant

The poor solubility of itraconazole (ITZ) has limited its efficacy in the treatment of vaginal candidiasis. Accordingly, the improvement of ITZ solubility using a solid dispersion technique was important to enhance its antifungal activity. Besides, as the purpose of this research was to develop local-targeting formulations, bioadhesive-thermosensitive

Mefenamic acid belongs to a class of the Non-steroidal Anti-Inflammatory drugs that work as an analgesic. But mefenamic acid can cause gastrointestinal disorders, has unpleasant odors and tastes and sensitive to the influence of light and temperature. Microencapsulation technology is a technique where the active substance is coated by a thin layer so that the active substance is protected from environmental influences. The aim of this research was to formulate and characterize mefenamic acid in the form of microencapsulation using ionic gelation methods. Preparation was done by comparing 3 variations of concentrations of sodium alginate polymers. Success parameters include the entrapment efficiency, particle shape, particle size distribution, and dissolution test. The results showed that the entrapment efficiency respectively 98,69%, 96,38% and 93,98%, with spherical shape, and particle size that fulfilled the microencapsulation size range of 1,268 μm, 1,343 μm and 1.386 μm and the release of the active ingredients in an acidic medium of pH 1.2 was 8.811 mg/L, 6.751 mg/L and 5.965 mg/L, also on a base medium of pH 7.4 was 79.908 mg/L, 63.394 mg/L and 40,312 mg/L. So that microencapsulation of mefenamic acid can be prepared with polymer chitosan and sodium alginate using the ionic gelation method.

Mefenamic acid belongs to a class of the Non-steroidal Anti-Inflammatory drugs that work as an analgesic. But mefenamic acid can cause gastrointestinal disorders, has unpleasant odors and tastes and sensitive to the influence of light and temperature. Microencapsulation technology is a technique where the active substance is coated by a thin layer so that the active substance is protected from environmental influences. The aim of this research was to formulate and characterize mefenamic acid in the form of microencapsulation using ionic gelation methods. Preparation was done by comparing 3 variations of concentrations of sodium alginate polymers. Success parameters include the entrapment efficiency, particle shape, particle size distribution, and dissolution test. The results showed that the entrapment efficiency respectively 98,69%, 96,38% and 93,98%, with spherical shape, and particle size that fulfilled the microencapsulation size range of 1,268 μm, 1,343 μm and 1.386 μm and the release of the active ingredients in an acidic medium of pH 1.2 was 8.811 mg/L, 6.751 mg/L and 5.965 mg/L, also on a base medium of pH 7.4 was 79.908 mg/L, 63.394 mg/L and 40,312 mg/L. So that microencapsulation of mefenamic acid can be prepared with polymer chitosan and sodium alginate using the ionic gelation method.

W u alae ( E tlingera elatior (Jack) R.M Smith) merupakan salah satu jenis tanaman dari famili zingiberaceae yang digunakan masyarakat Suku Tolaki di Provinsi Sulawesi Tenggara sebagai bumbu masak dan obat secara empiris. Wualae diduga memiliki potensi antioksidan karena mengandung flavonoid. Penelitian ini bertujuan untuk mengetahui potensi antioksidan ekstrak etanol buah, daun, batang dan rimpang wualae terhadap radikal bebas 1,1-difenil-2-pikrihidrazil (DPPH) dan toksisitas akut terhadap larva Artemia s alina Leach menggunakan metode BSLT. Ekstrak diperoleh dengan metode maserasi menggunakan pelarut etanol 96% selama 3x24 jam dan dipekatkan pada suhu 60 ○ C. Hasil uji aktivitas antioksidan ekstrak etanol buah, daun, batang dan rimpang Wualae, diperoleh hasil bahwa semua bagian tanaman Wualae memiliki potensi sebagai antioksidan dengan afektifitas masuk dalam katagori kuat. Nilai IC 50 yang paling baik terdapat pada bagian batang (52,345 mg/L), selanjutnya pada rimpang (58,638 mg/L), pada buah 72,518 mg/L dan pada daun 99,890 mg/L. Hasil uji toksisitas akut menunjukkan bahwa buah, daun, batang dan rimpang Wualae bersifat sedikit toksik ( slightly toxic ) dengan nilai LC 50 masing-masing sebesar 1302.31 µg/mL, 1162.84 µg/mL, 1174.52 µg/mL dan 1074.72 µg/mL. Kata kunci: wualae , Etlingera , antioksidan, toksisitas, obat tradisional, Sulawesi Tenggara

Itraconazole is a lipophilic drug, which limits its absorption for ocular administration. This study focused on the incorporation of itraconazole into nanocrystalline carrier system with stabilizer Pluronic® F127 and was further formulated into thermosensitive in situ ocular gel. Itraconazole nanocrystals (ITZ-NCs) were fabricated using media milling method with ultra-small-scale device. The obtained nanocrystals were observed to have a better in vitro activity against C. albicans (CA) compared to free itraconazole suspension in water. Furthermore, the optimization of the thermosensitive ocular gel formula was carried out with a central composite design, using three types of polymers, namely Pluronic® F127, Pluronic® F68, and hydroxypropyl methylcellulose (HPMC). After being dispersed into the optimized thermosensitive gel base, ITZ-NCs did not alter in terms of physical characteristics. Ex vivo ocularkinetic studies on infected porcine eye models showed a better profile of the optimized formula of thermosensitive in situ ocular gel when compared to standard gel base. Importantly, the ex vivo antifungal activity of these preparations was also increased, with a 93% decrease in the CA population observed after 48 h in infected porcine eye model. Altogether, this work has provided evidence of a novel approach in developing more advanced treatments for fungal keratitis.