Sebelas Maret University

This study investigates the role of financial reporting in small and mediumsized film production houses, focusing on its economic significance and the social construction surrounding its practices. Utilizing a constructivist approach with grounded theory methodology, the research comprises indepth interviews, observations, and documentation, further analyzed through triangulation. The findings reveal that these production houses view financial reporting as essential for business sustainability, with stakeholder theory explaining the need for both financial and non-financial information to meet internal and external requirements. Specifically, financial reports typically include simple income statements, cash flows, and balance sheets with tangible assets and trade payables, alongside nonfinancial data. These results offer a foundation for further studies and insights for financial reporting regulations within the film industry. However, the research scope is limited to specific regional practices and a narrow observational timeframe.

Indonesia’s rich biodiversity offers great potential for medicinal plant development, yet their application in effective oral drug formulations remains limited. Bay leaf ( Syzygium polyanthum ), known for its pharmacological properties including antioxidant activity, is commonly used as a culinary spice or topical remedy rather than as an oral drug. This is due to challenges such as its coarse texture, low water solubility, and poor bioavailability of hydrophobic active compounds. Conventional dosage forms are inadequate to overcome these limitations. This study aims to develop a nanofiber-based drug delivery system using bay leaf extract (BLE) to enhance solubility, bioavailability, and controlled release for oral use. Nanofibers were fabricated via electrospinning with varying mass ratios of PVA to BLE solution: 10:0, 9:1, and 8:2 (samples H1, H2, and H3). The BLE exhibited very strong antioxidant activity with an IC50 of 11 ppm. UV-Vis spectroscopy confirmed successful extract incorporation into the PVA matrix. SEM analysis revealed uniform nanofibers with diameters ranging from 100 to 200 nm. FTIR spectra indicated the presence of characteristic functional groups from BLE in the nanofibers. XRD analysis showed crystallinity indices between 67% and 76%. BLE-loaded nanofibers exhibited lower antioxidant activity than pure BLE, which was attributed to the low BLE loading in the fibers (1–2 wt%) rather than degradation during electrospinning. Wettability tests confirmed the hydrophilic nature of the samples, and solubility studies demonstrated enhanced solubility compared to pure BLE. Overall, PVA/BLE nanofibers were successfully fabricated and exhibit promising potential as an innovative oral drug delivery system for plant-based therapeutics. • Bay leaf extract (BLE) exhibits strong antioxidant activity (IC50 = 11 ppm), showing potential for therapeutic applications. • Electrospun PVA/BLE nanofibers were successfully fabricated to enhance BLE's solubility and bioavailability. • Nanofibers displayed uniform morphology (100–200 nm) and effective BLE incorporation confirmed by UV-Vis, FTIR, and XRD. • Antioxidant activity increased with higher BLE loading in the nanofibers (1–2 wt%) but remained lower than the pure extract. • Nanofibers showed improved hydrophilicity and solubility, supporting their potential use in oral drug delivery system.

Concentration serves as a fundamental cognitive component for deaf children, who often face challenges due to high cognitive load and mental fatigue. This study aimed to develop and test the feasibility of a Batik Art Learning Media book to enhance the concentration of deaf children in early childhood. Guided by the Design-Based Research (DBR) method, this study's development process was structured around an iterative validation cycle with 14 experts (media experts, batik experts, deaf education experts, psychologists, and practitioners) and deaf students in early childhood at SLB-B YRTRW Surakarta as trial subjects. The media prototype, a graded activity book consisting of tracing, completing, and coloring tasks, was developed as a structured concentration intervention and has undergone expert validation and field testing. Expert validation results using Aiken's V indicated that all aspects of the media (16 items) were valid (V > 0.72) and that the concentration instrument (9 items) was valid (V > 0.80). The inter-rater reliability of the concentration instrument was considered satisfactory (ICC=0.850; p=0.001). Field trials employing a one-group pretest-posttest design revealed a statistically significant increase in concentration scores (p=0.000), with an average improvement of 59 points, meaning that children demonstrated noticeably better concentration. This study concludes that the developed batik art media book is feasible, practical, and potentially effective in enhancing the concentration of deaf children in early years setting. This medium effectively merges evidence-based cognitive training with structured local cultural wisdom that aligns with the visual learning characteristics of deaf children.

Spirulina is a microalga with spiral or linear trichome shapes that has potential in industrial and food sectors due to its rich nutritional content. Spirulina can live in various aquatic habitats with different environmental conditions. Differences in cultivation environments can affect the morphological characteristics of Arthrospira due to phenotypic plasticity, making morphology-based identification prone to errors. Therefore, molecular identification using the 16S rRNA gene for phylogenetic analysis is necessary. This study aims to identify and analyze the genetic relationships of Spirulina from freshwater and brackish water based on 16S rRNA gene sequences. Freshwater Spirulina samples were taken from Bogor (BGR) and Yogyakarta (MRP), while brackish water Spirulina was taken from Jepara (JPR). DNA extraction was performed using the Zymo Research Quick-DNA Fungal/Bacterial Miniprep Kit, amplification of the 16S rRNA gene was conducted through PCR, followed by DNA sequencing. Phylogenetic analysis was carried out using MEGA11 to construct the phylogenetic tree. The morphology of strains BGR and MRP showed straight and thin filaments, whereas JPR had spiral and relatively long filaments. Sequencing analysis results showed that strains JPR and MRP had the closest homology similarity to Arthrospira sp. IAQUASC-C0001 with percentages of 99.34% and 99.12%, respectively. Meanwhile, Spirulina from BGR had the closest homology similarity to Arthrospira fusiformis strain AICB 668 with a percentage of 99.78%. Phylogenetic analysis indicated that strains BGR, JPR, and MRP are more closely related to Arthrospira than to Limnospira.