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This study analyzes the direct and indirect effects of accounting competence and government support on the competitiveness of micro, small, and medium enterprises (SMEs) in South Tangerang City with innovation used as an intervening variable. Data obtained from a questionnaire from as many as 169 SMEs as the final sample. The data analysis of this study used path analysis with the SPSS version 23 application. The results showed that accounting competence, government support, and innovation positively affected the competitiveness of SMEs. Innovation is proven to play a role in mediating the indirect effect of accounting competence and government support on SMEs' competitiveness. Based on this, SMEs need to improve its accounting competencies and innovations. On the other hand, government support is also essential to increase the competitiveness of SMEs. Whether it is support in infrastructure provision, financial management assistance and innovation, and access to capital. ABSTRAK Penelitian ini bertujuan untuk menganalisis pengaruh langsung maupun tidak langsung kompetensi akuntansi dan dukungan pemerintah terhadap daya saing usaha mikro kecil menengah (UMKM) di Kota Tangerang Selatan dengan inovasi dipergunakan sebagai variabel intervening. Data didapatkan dari kuesioner yang dari sebanyak 169 pelaku UMKM sebagai sampel final yang diambil secara purposive. Analisis data penelitian ini menggunakan analisis jalur dengan aplikasi SPSS versi 23. Hasil penelitian menunjukan bahwa kompetensi akuntansi, dukungan pemerintah, dan inovasi terbukti berpengaruh positif terhadap daya saing UMKM. Inovasi terbukti berperan memediasi pengaruh tidak langsung kompetensi akuntansi dan dukungan pemerintah terhadap daya saing UMKM. Berdasarkan hal itu, sangat penting bagi UMKM untuk meningkatkan kompetensi akuntansi dan inovasi yang dimilikinya. Di sisi lain, dukungan pemerintah juga sangat penting untuk meningkatkan daya saing UMKM. Baik itu dukungan dalam bentuk penyediaan infrastruktur, pendampingan pengelolaan keuangan dan inovasi, maupun akses terhadap permodalan

Abstract This study aims to analyze the effect of cash turnover, inventory turnover, receivable turnover to profit rate and its impact on stock prices at automotive companies listed on the Malaysia Stock Exchange. The population in this study finished 10 registered compananies on the Malaysian ExchangeStock period 2011-2016. In this research obtained finished 5 (five) companies determined as sample, companies that were used as samples taken using purposive sampling method,. Statistical testimg is done using regression test of panel data of random effect Eviews 9.0 model. this research method uses descriptivequantitative by doing the activity of collecting secondary data from company annual report. Cash turnover, inventory turnover, receivable turnover as independent variable, and net profit as moderating variable. While stock price is measured by Change of stock price. The results showed that simultaneously, variable cash turnover, inventory turnover and receivable turnover significantly affect the level of earnings. Partially, inventory turnover and receivable turnover have a positive and significant influence to profit rate but cash turnover variable has negative and significant influence to profit rate. While the level of profit has a positive and significant effect on stock prices.

Background and Objectives . The gut microbiota has been shown to be involved in the development and severity of type 2 diabetes (T2D). The aim of the present study was to test the effect of potential functional food ingredients, alone or in combination, on the gut microbiota composition in diabetic rats in a pilot study of 1 week of feeding. Methods . In a pilot study to modulate the composition of the gut microbiota, (i) native taro starch, (ii) modified taro starch, (iii) beet juice, (iv) psicose, (v) the probiotic L. plantarum IS-10506, (vi) native starch combined with beet juice, (vii) native starch to which beet juice was adsorbed, (viii) modified starch combined with beet juice, and (ix) modified starch to which beet juice was adsorbed were fed to rats in which T2D was induced with streptozotocin (STZ). After one week, the composition of the gut microbiota was evaluated by sequencing the PCR-amplified V3-V4 region of the 16S rRNA gene. Results and Conclusions . The next-generation sequencing showed that 13 microbial taxa of the gut microbiota were significantly different between groups, depending on the treatment. The results of this pilot study will be used to design a 4-week intervention study in STZ-induced T2D rats to determine the best functional food for counteracting T2D, including their effects on satiety hormones. This should ultimately lead to the development of functional foods for prediabetic and diabetic individuals., Competing Interests: The authors declare that they have no conflicts of interest., (Copyright © 2021 Ingrid S. Surono et al.)

A low-calorie sugar-substituting sweetener, d-tagatose, can be produced by l-arabinose isomerase (l-AI) from the substrate d-galactose. However, this process suffers from a Maillard reaction when performed at alkaline pH and high temperature. For industrial applications, therefore, a reaction under slightly acidic conditions is desirable to minimize the Maillard reaction. Previously, we obtained a mutant of l-AI, H18T, from Geobacillus stearothermophilus with greater substrate specificity. Although H18T possessed excellent thermostability, its activity under acidic conditions was not optimal. Here, we successfully obtained a potential variant of the H18T protein, H18T-Y234C, which achieved improved activity at pH 6.0, based on random mutagenesis using error-prone PCR around the binding pocket area of H18T. This double H18T-Y234C mutant possessed 1.8-fold and 3-fold higher activity at pH 6.0 than the parent H18T and the wild type, thereby broadening the optimal pH range to 6.0-8.0. Mutation from Tyr to Cys at residue 234 had little effect on the secondary structure of L-AI. Furthermore, the formation of disulfide bonds was not detected. Thus, the improvement of activity at pH 6.0 is probably caused by the change in the binding pocket area involving residue 234. This study offers insight into the importance of residue 234 in improving the activity under acidic conditions., (Copyright © 2020 Elsevier Inc. All rights reserved.)

Background: The gut microbiota has been shown to be involved in the development and severity of type 2 diabetes. The aim of the present study was to test the effect of 4-week functional food ingredient feeding, alone or in combination, on the gut microbiota composition in diabetic rats., Methods: Streptozotocin (STZ)-induced diabetic rats were treated for 4 weeks with (1) native taro starch, (2) modified taro-starch, (3) beet juice, (4) psicose, (5) the probiotic L. plantarum IS-10506, (6) native starch combined with beet juice, (7) native starch to which beet juice was adsorbed, (8) modified starch combined with beet juice or (9) modified starch to which beet juice was adsorbed, to modulate the composition of the gut microbiota. This composition was evaluated by sequencing the PCR amplified V3-V4 region of the 16S rRNA gene., Results: The next-generation sequencing showed beneficial effects particularly of taro-starch feeding. Operational taxonomic units (OTUs) related to health (e.g. correlating with low BMI, OTUs producing butyrate) were increased in relative abundance, while OTUs generally correlated with disease (e.g. Proteobacteria) were decreased by feeding taro-starch., Conclusion: The results of study show that a 4-week intervention with functional food ingredients, particularly taro-derived starch, leads to a more healthy gut microbiota in rats that were induced to be diabetic by induction with STZ., Competing Interests: Competing interestsThe authors declare that they have no competing interests., (© The Author(s) 2020.)

Background and Objective: The DPEase enzyme from Agrobacterium tumefaciens is more efficient and has a high activity in D-fructose. The dpe gene has been successfully cloned to Escherichia coli BL21 (DE3) pET-21b dpe but the enzyme has not been purified and its character is unknown. The intent of this study was to purify and assign of DPEase enzyme by recombinant E. coli., Materials and Methods: The enzyme was clarified by affinity chromatography and then characterized by following pH, temperature, co-factor parameters. Analysis of molecular weight proteins was done by SDS-PAGE., Results: Through purification, the purified DPEase activity was increased 1,01 times than crude and with 84.2% of yield. The DPEase had an the maximum temperature is 40°C and pH was 8.5. The presence of Mg2+, Mo2+, Cu2+, Ca2+ and Zn2+ inhibited the activity of the enzyme while of Co2+, Mn2+, Fe2+, Ni2+ enhanced the activity. Estimation of molecular weight through SDS-PAGE revealed that weight of DPEase was 32 kDa., Conclusion: Purified DPease enzymes shows clear bands that demonstrate successful purification using affinity chromatography. It is expected that after pure enzymes are obtained the character of the enzymes working will be maximized.

L-Arabinose isomerase isolated from Geobacillus stearothermophilus (GSAI) was modified to improve its substrate specificity for D-galactose for the production of D-tagatose, a potential reduced-energy sweetener. Among the selected residues, mutation at residue 18 produced a mutant strain, H18T, which exhibited increased activity for D-galactose compared with the wild-type (WT) enzyme. Analysis of the substrate specificity of H18T showed a 45.4% improvement for D-galactose. Replacing histidine with threonine at residue 18 resulted in approximately 2.7-fold and 1.8-fold higher substrate binding and catalytic efficiency, respectively, for D-galactose. Further enhancement of the specific activity and catalytic efficiency of H18T for D-galactose by up to 2.7-fold and 4.3-fold, respectively, was achieved by adding borate during L-arabinose isomerase catalysis. Moreover, H18T showed thermostability and no destabilization was detected, which is promising for the industrial production of D-tagatose., (Copyright © 2018 Elsevier B.V. All rights reserved.)

We propose a novel method of detecting trace amounts of dengue virus (DENVs) from serum. Our method is based on the interaction between a sulfated sugar chain and a DENV surface glycoprotein. After capturing DENV with the sulfated sugar chain-immobilized gold nanoparticles (SGNPs), the resulting complex is precipitated and viral RNA content is measured using the reverse-transcription quantitative polymerase chain reaction SYBR Green I (RT-qPCR-Syb) method. Sugar chains that bind to DENVs were identified using the array-type sugar chain immobilized chip (Sugar Chip) and surface plasmon resonance (SPR) imaging. Heparin and low-molecular-weight dextran sulfate were identified as binding partners, and immobilized on gold nanoparticles to prepare 3 types of SGNPs. The capacity of these SGNPs to capture and concentrate trace amounts of DENVs was evaluated in vitro. The SGNP with greatest sensitivity was tested using clinical samples in Indonesia in 2013-2014. As a result, the novel method was able to detect low concentrations of DENVs using only 6 μL of serum, with similar sensitivity to that of a Qiagen RNA extraction kit using 140 μL of serum. In addition, this method allows for multiplex-like identification of serotypes of DENVs. This feature is important for good healthcare management of DENV infection in order to safely diagnose the dangerous, highly contagious disease quickly, with high sensitivity.