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Determinan Kinerja Pemerintah Daerah: Ukuran Pemda, Leverage, Temuan Audit dan Tindak Lanjutnya Kiswanto, Kiswanto; Fatmawati, Dian
Jurnal Kajian Akuntansi Vol 3 No 1 (2019): JUNI 2019
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v3i1.1689

Abstract

This study aims to obtain empirical evidence about the effect of size, leverage, audit findings, and follow-up of audit recommendation to the local governance performance in Java Island. Local government performance is measured by scores on the evaluation of local government performance (EKPPD) derived from local government organizers report (LPPD. Population of this research is all the district/city in Java Island during 2014. According to purposive sampling method, this study employs sample of 109 local government in Java Island in 2014. Research data analysis using descriptive analysis statistical and multiple regression analysis with SPSS version 21. The result demonstrate that size and follow-up of audit recommendation have significant positive effect on the performance of local government districts/cities in Java Island. Audit findings significant negative effect on the performance of local government districts/cities in Java Island. Leverage had no significant effect to the performance of local government districts/cities in Java Island. Based on the research result can be conclude furthmore that size and follow-up of audit recommendation can increase performance of local government.Keywords: Local government performance; size; leverage; audit findings; follow-up of audit recommendation; scores of local government performance
Modulation of GLUT4 and FOXO1 Expression by SH-MSC and Alkaline Water in Experimental Type 2 Diabetes Mellitus Fatmawati, Dian; Putra, Agung; Setiawan, Eko
Journal of Health and Nutrition Research Vol. 4 No. 3 (2025)
Publisher : Media Publikasi Cendekia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56303/jhnresearch.v4i3.562

Abstract

Type 2 Diabetes Mellitus (T2DM) is a metabolic disorder characterized by insulin resistance, which is associated with the dysregulation of glucose transporter 4 (GLUT4) and forkhead box protein O1 (FOXO1). The secretome from hypoxia-preconditioned mesenchymal stem cells (SH-MSC) and alkaline water have been proposed as potential therapies to modulate these molecular targets and improve glycemic control; however, their combined effects remain unexplored.  Using an experimental post-test-only control group design, this study aimed to assess the possible additive effect of SH-MSC and alkaline water on the expression of GLUT4 and FOXO1 in Wistar rats with type 2 diabetes. Twenty-five male Wistar rats were split into five groups: healthy control (G1), T2DM control (G2), T2DM with metformin (G3), T2DM with SH-MSC (G4), and T2DM with SH-MSC and alkaline water (G5).  Streptozotocin and nicotinamide were utilized to induce T2DM, and qRT-PCR was used to measure the expression of GLUT4 and FOXO1 in pancreatic tissue. One-way ANOVA and a post hoc LSD test were used for statistical analysis. The findings recognized that while GLUT4 expression was decreased, T2DM induction markedly increased fasting blood glucose levels and FOXO1 expression. SH-MSC treatment significantly upregulated GLUT4 and downregulated FOXO1 equated to the control T2DM group, and while the addition of alkaline water showed a further trend of improvement, this difference was not statistically significant. These findings suggest that SH-MSC therapy effectively improves glucose metabolism by modulating GLUT4 and FOXO1 expression, with the potential for alkaline water as an adjunctive therapy in T2DM management