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Enhancing capsaicin solubility in lidocaine-based therapeutic deep eutectic solvents (THEDES): a COSMO-RS predictive study: . Asma, Nur; Alwi, Ratna Surya; Ramadon, Delly; Mun'im, Abdul
JURNAL ILMU KEFARMASIAN INDONESIA Vol. 23 No. 2 (2025): JIFI
Publisher : Faculty of Pharmacy, Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jifi.v23i2.1665

Abstract

Capsaicin, a potent analgesic, suffers from poor aqueous solubility and low bioavailability. Therapeutic deep eutectic solvents (THEDES) have emerged as a promising platform to enhance the solubility of poorly soluble drugs. This study employed the conductor-like screening model for real solvents (COSMO-RS) for the in-silico screening of capsaicin solubility in 34 lidocaine-based THEDES, comprising 10 hydrogen bond acceptors (HBAs) and 26 hydrogen bond donors (HBDs) at 1:1 and 1:2 molar ratios. The σ-profiles and σ-potentials of the components were analysed to understand the intermolecular interactions governing solubility. Our predictions revealed a remarkable solubility range from below 1 g/L to over 437 g/L. The betaine-lidocaine (1:1) system was identified as the optimal solvent, achieving a capsaicin solubility of 437.47 g/L at 333.15 K, attributed to betaine's zwitterionic nature facilitating multifaceted hydrogen-bonding. Small polyols like ethylene glycol also performed excellently. A consistent enhancement in solubility was observed in HBD-rich (1:2) compositions and with increasing temperature. Molecular interaction analysis confirmed a robust network of conventional and non-conventional hydrogen bonds within the optimal betaine-lidocaine-capsaicin system. This work demonstrates the power of COSMO-RS as a rational design tool for formulating high-loading THEDES-based drug delivery systems, with betaine-lidocaine emerging as a top candidate for advanced capsaicin topical formulations.
Audit Atas Perpajakan Sebagai Instrumen Pengendalian Resiko Kepatuhan Pajak Pada Perusahaan (Studi Kasus: PT. AAC) Asma, Nur
Annusfy : Journal of Multidisciplinary Research Vol. 1 No. 5 (2026): January 2026 , Annusfy
Publisher : Jaanur Elbarik Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65065/598xfn17

Abstract

The emphasis of the abstract is primarily on the results of tax audits, which are an important instrument in ensuring corporate tax compliance with applicable tax regulations. Tax compliance not only covers the accuracy of tax calculations, but also the accuracy of tax procedures and administration. This paper aims to analyze the role of tax audits as an instrument for controlling tax compliance risks in companies using the case study of PT AAC. The research method used is a qualitative descriptive approach through literature study and analysis of Tax Court decisions. The results of the discussion show that tax audits play an important role in identifying tax non-compliance risks and ensuring formal and material compliance. The PT AAC case study shows that procedural errors in the tax audit process can result in the cancellation of the Tax Assessment Letter for Underpayment (SKPKB), thus emphasizing the importance of accurate audit procedures in controlling corporate tax compliance risks
Rocket Stove as an Eco-Friendly Waste Incinerator for Central Santan Village: Rocket Stove Sebagai Inovasi Alat Pembakaran Sampah Ramah Lingkungan Untuk Desa Santan Tengah Dean, Yosia; Baptista, Yohanes; Hamonangan, Rafael; Putra, Alvindra; Nabila, Cahya; Asma, Nur; Sapitri, Selvi; Saputri, Madya; Dian, Stevani; Dzikry, Muhammad; Triana, Syebat; Wirawan, Adi Pandu
ANDIL Mulawarman Journal of Community Engagement Vol. 3 No. 2 (2026): ANDIL Mulawarman J Comm Engag
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat (LP2M), Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/andil.v3i2.3725

Abstract

The implementation of the Rocket Stove program in Santan Tengah Village, Marangkayu Subdistrict, Kutai Kartanegara Regency, has demonstrated its potential in addressing waste management issues, particularly organic waste, especially household waste, which is traditionally managed through open burning. This technology has the potential to be integrated into an integrated waste management system that encompasses the aspects of reduce, reuse, and recycle (3R), while also providing economic value through the utilization of the heat energy generated for the daily needs of the community. The initiative began with activities to identify community issues and needs, program planning, material and tool planning, and the construction of the rocket stove itself. Through outreach and direct demonstrations, the community demonstrated high enthusiasm for this technology, which is expected to transform waste management practices into healthier, more efficient, and sustainable ones. Success criteria are defined as: The rocket stove operates stably and safely, a reduction in dry waste volume at the testing site, positive acceptance from village officials and surrounding residents, and the establishment of Standard Operating Procedures (SOPs) and a sustainable management plan.