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"Akar kucing (Acalypha indica Linn.) has been known and believed to be able to decrease blood uric acid level. In order to improve people acceptance using herbal medicine, it is necessary to develop traditional drug to become fitofarmaka. Dry suspension is a form which is reconstituted with certain quantitiy of water or other relevant solvent before use. This research is meant to arrange dry suspension formula containing akar kucing extract which is physically stable, and to choose the best formula for dry suspension containing akar kucing extract. It was made in this research, four dry suspension formula with different composition of suspending agent, supending agent used in this research is HPMC 50 cPs. The making of basic granular of dry suspension is conducted by using dry granulation method to avoid water existence. Evaluation was made to include odor, taste and color test, water content, flow rate, pH, reconstitusion time, repose angle, particle size distribution, viscosity, and higroskopisity test. The evaluation showed that lower HPMC content, will result in a better evaluation for water content, viscosity, reconstitusion time and higroskopisity, and the higher HPMC content will result in a better evaluation for flow rate, repose angle and particle size distribution. The evaluation result showed that dry suspension formula contain akar kucing extract have a good physical stability and dry suspension containing akar kucing extract on formula A is the best formula from the four performed formula."

"This study aims to examine investors’ perception toward changes in noncontrolling interest disclosure before and after the effective date of PSAK 4 (Amendment 2009). Sample of this study consists of 213-listed company in Indonesia Stock Exchange (IDX) from various industry sectors with six years observation. PSAK 4 (1994) regulated that noncontrolling interests should be reported as mezzanine items, meanwhile PSAK 4 (Amendment 2009) regulated that noncontrollinginterests should be reported as equity in consolidated statement of financial position. The result shows that change in disclosure location of noncontrolling interest does not change investors’ perception. This result gives consideration to Dewan Standar Akuntansi Keuangan (DSAK) about the impact of changes in disclosure location to investors’ perception.

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Penelitian ini bertujuan menguji bagaimana persepsi investor terhadap perubahan penyajian kepentingan nonpengendali sebelum dan sesudah PSAK 4 (Revisi 2009) berlaku efektif. Sampel penelitian merupakan perusahaan emiten dari berbagai sektor industri yang terdaftar di Bursa Efek Indonesia (BEI) yang berjumlah 213 perusahaan dengan enam tahun observasi. PSAK 4 (1994) mengatur bahwa kepentingan nonpengendali disajikan di antara liabilitas dan ekuitas, sedangkanPSAK 4 (Revisi 2009) mengatur bahwa kepentingan nonpengendali disajikan sebagai ekuitas dalam laporan posisi keuangan konsolidasi. Hasil penelitian menunjukkan bahwa perubahan posisi penyajian kepentingan nonpengendali tidak mengubah persepsi investor. Hasil ini dapat menjadi pertimbangan bagi Dewan Standar Akuntansi Keuangan (DSAK) terkait dampak perubahan penyajian laporan keuangan terhadap persepsi investor."

"Perkembangan teknologi berdampak terhadap seluruh lini kehidupan, termasuk sektor akuntansi dan keuangan. Perkembangan teknologi yang pesat ditambah kemunculan pandemi COVID-19 yang mengubah cara bisnis beroperasi, mendesak adopsi teknologi. Penelitian ini bertujuan menganalisis persepsi praktisi, mahasiswa, dan dosen akuntansi tentang dampak adopsi teknologi terhadap fungsi akuntansi dan keuangan di Indonesia, keterampilan apa yang dibutuhkan akuntan untuk menghadapi adopsi teknologi, dan seberapa jauh pendidikan akuntansi telah memperlengkapi lulusannya dengan keterampilan yang dibutuhkan. Kuesioner disebarkan kepada tiga kelompok responden menggunakan metode purposive sampling dan jawaban kuesioner dianalisis secara kuantitatif deskriptif. Penelitian menemukan bahwa peran kerja akuntansi dan keuangan tingkat junior paling rentan tergantikan oleh teknologi. Keterampilan baru tentang teknologi dan digital perlu dipelajari oleh akuntan, namun keterampilan bisnis dan komunikasi tetap perlu ditingkatkan akuntan. Pendidikan akuntansi perlu menyesuaikan kurikulumnya agar memasukkan keterampilan yang diperlukan akuntan untuk menghadapi adopsi teknologi. Hasil penelitian memberikan rekomendasi bagi asosiasi profesi akuntan maupun instansi pendidikan akuntansi.

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Technological developments have impacted all aspects on human life, including within the accounting and finance sector. Rapidly evolving technology combined with the COVID-19 pandemic, which has changed the way businesses operate, means that technology adoption is no longer a future need. This study aims to explore the perceptions of Indonesian accounting practitioners, students, and lecturers regarding changes in the accounting and finance function due to technology adoption, the skills required to contend with it, and the accounting education support needed to provide the requisite skills. Questionnaires were distributed to three respondent groups using a purposive sampling method and analyzed quantitatively using descriptive quantitative. This study found the junior-level accounting role to be the most at risk of replacement by technology. New skills such as technology-related and digital skills need to be learned, but business and communication skills also require improvement. Accounting education curriculums may need to be adjusted to provide the skills required to contend with technology adoption. The results of the research gave recommendation to professional associations of accountants and accounting education institutions."

"Whether a library catalogs its own materials or not, librarians still need to have some understanding of RDA. Designed to be used by academic, public, and school librarians, this is the perfect introduction."

"Whether a library catalogs its own materials or not, librarians still need to have some understanding of RDA. Designed to be used by academic, public, and school librarians, this is the perfect introduction."