bluuebunny/crossref_metadata_2025 huggingface dataset:
KETAHANAN PAPAN KOMPOSIT DARI LIMBAH KAYU SENGON DAN KARTON TERHADAP RAYAP KAYU KERING DAN RAYAP TANAH
Authors: Suhasman . , Massijaya Muh. Yusram , Hadi Yusuf Sudo , Arif Astuti
Published: July 2019

This study was aimed to analyze the resistance of composites board made from wafer and carton or paper overlaid on drywood termite and subterranean termite. Materials used in this study were wafer from sengon wood (Paraserianthes falcataria L. Nielsen), water based polymer isocyanate adhesive, veneer, and several kind of carton and paper such as duplex carton, recycle carton, corrugate board, and waste of cement sack. The target density was 0.65 g/cm3, while the resin solid content was 6%. The result of this study showed that no significantly different on infection rate of drywood termite among of composite board types and solid wood. The weight loose of composites board were 1.2–3.8%, while solid wood was 2.7%. Composites board more favorable to infection Macrotermes gilvus than solid wood. The weight loose of composites board were 19.3 – 28.8%, while solid wood was 12.6%.

Key words: Composites board, drywood termite, subterranean termite
KEANEKARAGAMAN DAN KELIMPAHAN JENIS LIANA (TUMBUHAN MEMANJAT) PADA HUTAN ALAM DI HUTAN PENDIDIKAN UNIVERSITAS HASANUDDIN
Authors: Asrianny . , Marian . , Oka Ngakan Putu
Published: July 2019

Liana is group of climbing species which is typical and characterize the tropical rain forest. This species have important value both ecologically and economically. However, data on this group on species in South Sulawesi, in particular in the Hasanuddin University Experimental Forest is not yet available.This study aimed to determine the diversity and abudance liana species present in the natural forest area of Hasanuddin University Experimental Forest. 15 plots was set in the order to observe the diversity and abudance of liana species. The data were analysed and presented interm of important value index, diversity index, abudance index, and evenness index. The results showed that there were various species of liana in which there were found 81 species, consist of 764 individuals. The most common species was Smilax sp, wich mostly claimb on Toona sureni, Buchanania arboreschense and Flacortia rucam as a host.

Key words: diversity, abudance, liana, natural forest, Hasanuddin University Experimental Forest
PENENTUAN MUTU CUKA NIRA AREN (Arenga pinnata) BERDASARKAN SNI 01-4371-1996
Authors: Baharuddin . , Syahidah . , Yatni Nyni
Published: July 2019

This study was aimed to determine quality of sugar palm vinegar (Arenga pinnata) based on SNI 01-4371-1996. The result was expected to provide material information about the quality of sugar palm vinegar based on SNI 01-4371-1996 and as a reference for further research. Nira of sugar palm as sample used in this research were obtained from Kappang Village, District Cenrana, Maros Regency, South Sulawesi Province. The process of making vinegar through by fermentation of the nira which has been obtained from the field. Vinegar is produced and then tested their quality based on SNI 01-4371-1996. The results showed that the variables that meet the SNI 01-4371-1996 on vinegar fermentation are the liquid form and flavour, acetic acid content, residue of alcohol, Pb and Cu metal contamination and arsenic contamination. Variables that not meet the SNI 01-4371-1996 are NaCl, the amount of dissolved solids, test of total sugar, contaminant of metals zinc (Zn) and microbial contamination.

Key words: Sugar palm vinegar, Arenga pinnata, nira, SNI 01-4371-1996
DESAIN MODEL PEMBANGUNAN KESATUAN PENGELOLAAN HUTAN (KPH) DI KABUPATEN MAMUJU PROVINSI SULAWESI BARAT
Authors: Supratman .
Published: July 2019

The research aimed to designing model of forest unit management based on field situation. The research was conducted in Karossa and Topoyo District, Mamuju Regency, West Sulawesi Province. Collecting data was conducted with documentation study, Focus Group Discussion (FGD), interview and survey methods. Analysis was done that is Qualitative – Descriptive Analysis and Quantitative – Descriptive Analysis. Research outcome was obtained the model of forest unit management development linkage with the dynamics of community, IUPHHK, IPKTM, forest industry, resettlement project, and rural region development. To improving the forest unit management development, it needed convergence activity of institution that linkage with forest management.

Key words: Model, Management, Forest, Forest Unit Management
DINAMIKA SOSIAL EKONOMI MASYARAKAT SEKITAR HUTAN DALAM HUBUNGANNYA DENGAN MODEL PENGELOLAAN HUTAN PRODUKSI DAN SISTEM TPTII DALAM KERANGKA REDD
Authors: Hardiansyah Gusti , Boer Rizaldi , Kusmana Cecep , Darusman Dudung
Published: July 2019

This study was conducted in the area of Intensive Silviculture/ TPTII of PT Sari Bumi Kusuma in Central Kalimantan. Research purposes to analyze the impact and build social economic activities from TPTII silvicultural systems in the scope of carbon trading. The results of the analysis showed that the increase of TPTII activities lead to the increasing recognition of indigenous people and make condusive certainty of the business. However, the employment negatively correlated to the size of planting area, the minimum life needs are still at least low compared with the poverty standard of the World Bank. Based on the results of the analysis and projections indicate that scenario increasing community development/ PMDH and implementation of a continuous TPTII can press shifting cultivation growing rate of deforestation and degradation in the year to 50, as compared to no guidance of other parties and TPTII activities. In term of Carbon Conservation that community love to plant attractively is rubber, meranti and tengkawang. Compensation value for carbon conservation feasible for the community of Rp. 380.000/month/family. To involve the community directly in conservation activities in the carbon framework of REDD, then suggested to the program within the community, increasing the number and skills of communities and local labor, desimination activities of TPTII to the community, and providing a compensation fund can be derived from the DR/Reforestation Fee or other source of funds.

Key words: Customary recognition, conflict, business certainty, carbon conservation, compensation
PENDUGAAN KEKAKUAN KAYU BORNEO DENGAN METODE GELOMBANG ULTRASONIK
Authors: Syahidah . , Cahyono Tekat Dwi
Published: July 2019

Borneo wood is a name for various species commercial wood. The aimed of this study are measured stifness (MOE) of borneo wood using non destructive method i.e. ultrasonic wave. Fiveteen beam sample were produced from borneo wood about 8 cm thick and 12 cm width with 400 cm, 250 cm and 150 cm length. Beam with 250 cm and 150 cm length produced from beam with 400 cm length after stifness test have done using ultrasonic (dynamic test) and UTM (static test). Result showed that dynamic MOE of borneo wood for 400 cm, 250 cm and 150 cm length, are 19.10 G.Pa, 18.48 G.Pa and 15.90 G.Pa, respectively. Wood about 400 cm and 150 cm length were different significantly. Result also showed that dynamic MOE of borneo wood 30% higher than static MOE at vertical position test for beam with 400 cm length and 20% higher for horisontal position at the same testing method.

Key words : Borneo wood, stifness, ultrasonic, MOE, MOR
BASIC PROPERTIES OF SENTANG WOOD (Melia excelsa Jack) AND ITS SUITABILITY AS ORIENTED STRAND BOARD MATERIALS
Authors: Iswanto Apri Heri , Febrianto Fauzi , Wahyudi Imam
Published: July 2019

Tujuan penelitian ini adalah untuk melihat kesesuaian kayu sentang sebagai bahan baku berdasarkan tinjauan sifat dasarnya dalam hal ini anatomi, fisis, dan kimia. Metode yang digunakan dalam penentuan struktur kayu yaitu teknik maserasi dan mikrotom, sifat fisik berdasarkan standar BS-373 (1957), dan sifat kimia menggunakan standar TAPPI. Hasil penelitian menunjukkan bahwa (1) struktur kayu: kayu sentang cocok dipergunakan sebagai bahan baku OSB karena memiliki dinding sel tipis sampai sedang, pori relatif banyak. Ini merupakan dua faktor yang berperan penting dalam hal perekatan dan proses pengempaan; (2) sifat fisik: kayu sentang memiliki BJ sedang, nilai T/R untuk kering udara dan oven masing-masing 1,25 and 1,17; serta (3) sifat kimia: kayu sentang memiliki kandungan ekstraktif sedang, kandungan selulosa tinggi dan lignin dan kadar abu sedang.

Kata kunci: kayu sentang, struktur kayu, fisis, kimia
SISTEM PENGUASAAN LAHAN DAN PENDAPATAN PETANI PADA WANATANI KEMIRI DI KECAMATAN CAMBA KABUPATEN MAROS
Authors: Dassir Muh.
Published: July 2019

Land tenure institution makkalice and mabbali on Timpuseng are not practice any more of the villagers. This causes many rabbing and decreases land holding (average 0.5 ha). While the farmers in Mariopulana village, still applying makkalice and mabbali, cause land holding still large enough (>1.5 ha). Land share cropper institution “teseng/ruma” and candle nut “mallolo” are still doing on family group, cause for helping. While in the institution of candle nut harvestig like makkampiri and makkalice, there are obtained pay system and there are not limited on the family group to get worker. The local knowledge of the land tenure in candle nut agroforestry can be basicly developed for tenure and land reform systems in social forestry. Through this system, they can maintain conservation and increase productivity of land without changing the forest status and functions. Those of landless farmers and land share priority for social forestry programs.

Key words: Land tenure, farmer income, candle nut agroforestry
PARTISIPASI KELOMPOK MASYARAKAT DALAM PENGELOLAAN KAWASAN HUTAN LINDUNG, KASUS DI HUTAN LINDUNG GUNUNG NONA KOTA AMBON PROPINSI MALUKU
Authors: Salampessy Messalina L , Nugroho Bramasto , Purnomo Herry
Published: July 2019

The management of a protection forest often faces a dilemma between the importance of conservation and the importance of the needs of the local people in the area. Managing the area will on’t be so effective and disturbed if there is only minimal participation and insufficient support in interaction from the local people. Various factors of heterogeneous people will influence the form of interaction that occurs between the people and the area. The aim of this study is to know and measure the participation of the local people in managing the protection forest and to analyse the characteristics (both individual and organizational) that influence the level of participation collectively in preserving the protected forest area. This research is designed as a survey research having the character of a descriptive co-relationship between the variable dependent i.e. Community participation and the variable of individual and organizational characters as a heterogeneous factor in protection forest area. This research population is the active community who manage the land (dusung) around the protection forest area in Gunung Nona (HLGN) in Ambon. Data analyses used tests the technical Chi square and its participation level test the co-efficient of the contingency. Results show that the characteristics (both individual and organizational) that have a close connection and influenced the level of participation in preserving the HLGN area are their knowledge about the protection forest, the scope of the authority of dusung land, the status of ownership of the dusung, the period of involvement in the organization and the relationship between the organizer and the public members in the organization. People’s participation in managing the HLGN is based on the perceived benefits and how they manage the dusung depends on their own character or morale.

Key words: Participation, Heterogeneous, Dusung.
PENDAPATAN ASLI DAERAH SEKTOR KEHUTANAN PADA ERA
OTONOMI DAERAH DI KABUPATEN MUNA
Authors: Mujetahid A.
Published: July 2019

This research was aimed to know contribution of forestry sector to Local Government Revenue at district of Muna in regional autonomy era. The research result is expected to contribute in evaluating and compiling Regional Budget and Expenditure Plan. The result is also intended as an evaluation of forest product restribution policy. Data were collected with purpossive sampling using observation technique/survey, interview and discussion with related stakeholders. The data was then processed, tabulated, clasified base on with research aim, and analysed descriptively. The results show that the contribution of forestry sector to Local Government Revenue to Muna district during 2000-2004 in average was 36.77% of Local Government Revenue in total.

Key words: contribution, forestry sector, Local Government Revenue, regional autonomy
PENGARUH DOSIS INOKULAN ALAMI (EKTOMIKORIZA) TERHADAP PERTUMBUHAN SEMAI TENGKAWANG (Shorea pinanga)
Authors: Gusmiaty . , Restu Muh. , Lestari Ayu
Published: July 2019

This research aimed to know the effect of some doses of natural inoculants on the growth of Shorea pinanga seedling. The research was carried out with several steps including seed provision, inoculation of ectomycorrhyza, planting and maintenance in the nursery. The result of the research showed that height and number of branches were different at the significant level of 5 %, while diameter and number of leaves were not significantly different. The natural inoculants dose of 15 g showed the best growth in response to the increment of height, diameter, and number of leaves, while that of 20 g showed the best in the number of branches increment.

Key words: Shorea pinanga, ectomycorrhyza, seedling, natural inoculantstor, Local Government Revenue, regional autonomy
POROSITAS KAYU JATI KLON CEPU DAN MADIUN UMUR 7 TAHUN
Authors: Yunianti Andi Detti
Published: July 2019

This study was aimed at determining the pore characteristic (type, dimension and frequency of vessel) of teak from different clones (Cloned Cepu and Madiun). For the purpose of the study, teak wood samples with the age of 7 years were taken from research site number 22a of RPH Banaran, BKPH Playen, Gunung Kidul, in Watu Sipat Forests, Biotechnology and Forest Tree Improvement Research Facilities in Yogyakarta at different planting distances (3 m x 3 m and 2 m x 6 m). Results show that the type of pores is diffuse-porous until the 3th growth ring and after that; it becomes semi ring-porous. The variation of diameter, length and frequency of vessels from cloned Cepu and spacing 3 m x 3 m are comparatively uniform compared to that of cloned Madiun and spacing 2 m x 6 m.

Key words: Cloned teak, pores, planting distance, Cepu, Madiun
PEMANFAATAN SUMBERDAYA HUTAN DI HUTAN LINDUNG KECAMATAN ALU KABUPATEN POLMAN PROPINSI SULAWESI BARAT
Authors: Asrianny . , Dassir Muhammad , Asrianty .
Published: July 2019

This study aims to determine the activity of the utilization of forest resources and to know local community wisdom related to protection forest in the Alu Village areas. This research was conducted by using Rapid Rural Appraisal (RRA) method. Respondents in this study were communities living in and around the protection forest area and conducting activities in the forms of utilizing the forest resources. The observed variables were the forms of community activities in the protection forest and local community wisdom in using the forest resources. The results show that activities of villagers consist of: 1) the use of timber for home construction or repair and for fuel wood, 2) the utilization of rattan, 3) the utilization of bamboo, 4) the utilization of palm, 5) the utilization of honey bee and other forest products. In addition, local community wisdom in the utilization of forest products was found to be in the form of prevailing institutions in the village of Alu. The forms of institutions are forest harvesting institutions, forest land use institutions, and forest protection and security institutions. In general, Alu Villagers have the awareness to preserve the environment, ecological balance and sustainability of the population to be bequeathed to their generation. Yet, the wisdom is prone to turn down particularly in the institution of timber utilization.

Key words: Forest resource utilization, protected forest, local wisdom, Alu Villagers
Power of Magnetic
Authors: Van Zanten Leonard
Published: July 2019

The theme here is about magnetism and what is produced by it, looking at the sun, the earth, as well as the atom, and in general. It also shows magnetic for its nature of - with or without pressure to limit the velocity of the relative movement upon atoms and molecules. Our interpretation for temperature as well as other factors related to the stars are updated to include such factors as we apparently are unaware of. And it goes into a summary view of gravity in how it relates to the power of magnetic. And the unique nature of magnetic how it is in physics as well as mentally portrayed. One might say; "A look inside the mind of the author."
Romanticismo y antirromanticismo en La La Land
Authors: Álvarez Castaño Emilio José
Published: July 2019

Dentro de su clasificación genérica, La La Land fue etiquetada como musical romántico. Aunque no hay duda de que se trata de un musical, el artículo pretende reflexionar sobre su consideración como obra romántica, ya que también se pueden encontrar rasgos antirrománticos dentro del contexto postmoderno en el que fue creada. Para ello, se hará una introducción a los conceptos de Romanticismo y antirromanticismo y luego se abordará el estudio de la película desde tres ángulos distintos que parecen convivir en ella: desde aquellas películas que narran los sueños de un personaje por ser una estrella del mundo artístico, el melodrama romántico y el difícil equilibrio entre vida personal y carrera profesional. Se trata solo de tres de algunos de los géneros o tipos de películas que inspiran el guion de La La Land que, como pastiche postmoderno, busca un mensaje original y actual partiendo de la cinefilia, el homenaje y la nostalgia.
La ceguera axiológica como consecuencia de la construcción del mito. El caso de Sin perdón (1992) de Clint Eastwood
Authors: Gaztaka Ignacio
Published: July 2019

La sociedad americana, a fin de satisfacer su necesidad de verse entretenida a la par que moralizada, encontró en el cine la herramienta perfecta para dar solución a estas dos problemáticas. En especial, fue el wéstern, género americano por excelencia, quien se encargó, de manera simple y clara, de trasladar al gran público de los años 1920 lo que estaba bien y lo que no. Durante décadas, el wéstern ha permanecido inalterable a la evolución del cine. El motivo principal reside en su esencia: la conquista del Oeste convertida en mito; su sentido es circular, acabando siempre donde empieza, a diferencia del recorrido cronológico de avance que sigue la historia ordinaria. Entre otros muchos, Clint Eastwood ha sido un gran contribuyente de la leyenda creada en torno a la fundación de la nación americana. A lo largo de su vida, ha participado y realizado innumerables textos audiovisuales del género wéstern. Sin embargo, en Sin perdón retrata el salvaje Oeste tal y como era, haciendo entrar en contraste la cruda verdad de aquella época, con la fantasía que hasta entonces se había creado.
Ambliopía
Authors: Gortázar Paula , Esparza Ramón
Published: July 2019

Pero como todo lo que concierne a la visión, la ambliopía es un término complejo, al menos de delimitar, porque inmediatamente nos lleva a una pregunta cuya respuesta tiene, necesariamente, un carácter histórico ¿qué es ver bien? Estoy escribiendo este texto viéndolo en un monitor cuya resolución es muy superior al de aquella televisión analógica que conocimos de niños. Mayor resolución implica mayor cantidad de información y por lo tanto mayor trabajo fisiológico y sicológico. Lo mismo podríamos decir de la comparación de aquellas primeras imágenes en huecograbado y los sistemas de impresión actuales. La reproducción de los detalles y las variaciones de tono es, en algunos casos, superior a la que es capaz de detectar el ojo humano. ¿Sentirían los miopes de hoy en día la necesidad de utilizar lentes correctoras hace un par de siglos?
The Influence of Leadership Style on Teachers' Job Motivation and Satisfaction in the Druze Sector of Israel
Authors: Kheir-Faddul Nabila , Dănăiaţă Doina
Published: July 2019

The present study examines the dominant leadership style of Junior-High school principals in the Druze sector in northern Israel and its influence on teachers' job motivation and satisfaction. A quantitative research based on questionnaires for the teachers was conducted in nine schools. For this purpose, the shortened form of “The Multi-Factor Leadership Questionnaire”, the “Teacher Motivation Questionnaire”, and five questions which check teachers’ job satisfaction were chosen. 224 teachers filled in the questionnaires. Research findings show that the teachers who filled the questionnaires are motivated and satisfied, the transformational leadership style is the most dominant leadership style in the schools; there is a significant positive correlation between transformational leadership style and teacher's job motivation and job satisfaction. Teachers who are part of the management staff are significantly more satisfied with their jobs than teachers who are not. There is a significant difference between the age groups and females on laisser-faire leadership style. Teachers who have been teaching more than 51 years, and are males perceive their principals more laisser-faire than teachers who have been teaching between 31-40 years and are females. The results of this research can be beneficial for the schools. They provide a clear picture to the principals and the teachers. It may strengthen and urge them to set higher goals and visions.
PENGARUH KONVERGENSI IFRS DAN MEKANISME CORPORATE GOVERNANCE TERHADAP EARNING MANAGEMENT PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Nundini Audita Ananda , Lastanti Hexana Sri
Published: July 2019

This study aimed to determine the effect of IFRS convergence and corporate governance mechanisms which were proxied by proportion of independent commissioner, managerial ownership, and institutional ownership to earning management. The independent variable in this study are IFRS convergence, proportion of independent commissioner, managerial ownership, and institutional ownership. The dependent variable is earning management. The sample was a manufacturing companies listed in Bursa Efek Indonesia (BEI)  that conducted in 2010-2011 as many 102 companies with a sampling technique is using purposive sampling method. The statistical tool test for hypothesis testing is SPSS 20. The result showed that the IFRS convergence and the proportion of commissioner independent don’t influence on earning management. The managerial ownership has a significant negative effect on earning management and the institutional ownership has a positive effect on earning management.
PENGARUH STRUKTUR CORPORATE GOVERNANCE DAN KONTRAK HUTANG TERHADAP PRAKTIK MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Adrianto Rei , Anis Idrianita
Published: July 2019

Earning management is management action that has shape of interference in course offinancial statement compilation with a view to improve its prosperity in personal andalso company value. The thesis is being written to analyzing influence corporategovernance structure and debt covenant toward earnings management onmanufacturing companies listed in Indonesia Stock Exchange. Election Method sampleuses purposive sampling method with population is manufacturing companies thatlisted in Indonesia Stock Exchange. There are 36 samples of manufacturing companies with perception period for three years (2009 till 2011). Data processed using SPSS software for windows.
PENGARUH SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN DENGAN INVESTMENT OPPORTUNITY SET SEBAGAI VARIABEL MODERATING
Authors: Gunawan Yovani , Mayangsari Sekar
Published: July 2019

This study is aimed to determine the effect of Sustainability Reporting on Firm Value with Investment Opportunity Set as moderating variable.  The sample used in this research was companies listed in Indonesia Stock Exchange and publish sustainability reports in 2011-2013 which were 18 companies using purposive sampling method. The independent variable was the Sustainability Reporting measured by index value with reference from the sustainability report guidelines of Global Reporting Initiative (GRI). The dependent variable was the Firm Value as measured by the ratio of Tobin's Q. While moderating variables, Investment Opportunity Set was proxied by the market to book value ratio. The results show that the Sustainability Reporting has no significant effect on Firm Value. While the test resulted from Moderated Regression Analysis (MRA) method showed that the Investment Opportunity Set is able to increase the influence positively in relation between Sustainability Reporting and Firm Value.
PENGARUH KONVERGENSI IFRS EFFEKTIF TAHUN 2012, KOMPLEKSITAS AKUNTANSI DAN PROBABILITAS KEBANGKRUTAN PERUSAHAAN TERHADAP TIMELINESS DAN MANAJEMEN LABA PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Wulandari Windy Ayu , Lastanti Hexana Sri
Published: July 2019

This study aimed to examine the effect of IFRS convergence effective in 2012, accounting complexity, and bankruptcy probability on timeliness and earningsmanagement. The sample was manufacturing companies listed in Bursa Efek Indonesia(BEI) that conducted in 2011-2012 as many 224 companies with a sampling technique is using purposive sampling method..Using multiple regression random effects, this study found that the convergence of IFRS effective 2012 and accounting complexity does not affect the timeliness and earnings management. This study also found that bankruptcy probability extend audit delay and submission of financial statements, and also bankruptcy probability reduce the level of earnings management.Kata Kunci:  Konvergensi IFRS Efektif Tahun 2012, Kompleksitas Akuntansi,Probabilitas Kebangkrutan Perusahaan, Timeliness, Manajemen Laba.
ACCRUAL DAN CASH FLOW OPERATING, PENGARUHNYA TERHADAP EXPECTED RETURN SAHAM
Authors: Permata Dellania Alifia , Sofie Sofie
Published: July 2019

This study aims to examine the effect of accrual and cash flow from operating for stock return expectation. It describes whether the information on accrual and cash flow from operating can be considered in assessing stock expected return. The data used in this study are secondary data taken from companies financial reports, Jakarta Composite Stock Price Index (IHSG), Individual Stock Price Index (IHSI), and Monthly Interest Rate (SBI).This study uses purposive sampling methods with six companies as sample from JII (Jakarta Islamic Index) for the period 2007-2013. Hypothesis testing uses panel regression with t test and F test. The result shows that accrual has a significant influence on stock expected return. Cash flow from operating also has a significant influence on stock expected return. Together, accrual and cash flow from operating, have significant influence stock expected return. Therefore it can be concluded that the information on accrual and cash flow from operating may benefit for investor to measure stock expected return.
PENGARUH KETAATAN ATURAN AKUNTANSI, KESESUAIAN KOMPENSASI, PERILAKU TIDAK ETIS, KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN KECURANGAN AKUNTANSI
Authors: Wiranti Ridha , Mayangsari Sekar
Published: July 2019

This research aimed to examine the influence of compliance on accounting rules, unethical behavior, compliance compensation, and organizational commitment on tendency of accounting fraud. Populations of this research are BUMN company in Jakarta city. The samples in this research are 85 official servants. The technical sampling of this research uses random sampling. Data of this research obtained from directors and accounting staff. Type of data used are primary data. Data collection method used is survey, using questionnaire. Analysis used multiple linear regression. The results indicated that there is the negative effect among compliance to accounting rules and compliance compensation on towards tendency of accounting fraud, there is the positive effect among unethical behavior towards tendency of accounting fraud, and there is no effect among organizational commitment towards tendency of accounting fraud in BUMN
ANALISIS TERHADAP FAKTOR-FAKTOR YANG MEMPENGARUHI WAJIB PAJAK ORANG PRIBADI YANG MELAKUKAN PEKERJAAN BEBAS UNTUK MEMBAYAR PAJAK
Authors: Utami Rahayu , Muzakir Muzakir
Published: July 2019

This study aims to analyze how the influence of the tax payer consciousness, knowledge and understanding of tax laws, good perception on the effectiveness of the tax system, and the level of confidence in the government and legal system of the willingness to pay taxes on KPP Kalideres in West Jakarta . Is there a significant and positive effect, or no effect of this study make a previous study as one of the sources of literature and references, but this study has some differences with previous studies. The difference include : population, place, variables, data processing methods, as well as the number of samples used This study uses four independent variables including: (1) Paying taxes consciusness. (2) Knowledge and understanding system of taxtion, indicator: the desire of taxpayers to understand the system perpajkan. (3) a good perception on the effectiveness of the system of taxation. (4) The level of trust in the system of government and law. And the dependent variable is the willingness to pay taxes.
PENGARUH BUSINESS STRATEGY DAN BUSINESS RISK TERHADAP GOING CONCERN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2010-2014
Authors: Yovalia Sefira , Wibowo Wibowo
Published: July 2019

The purpose of this study was to determine the effect of business strategy and business risk of the company's going concern in manufacturing companies in BEI 2010-2014. Going Concern is defined as the continuity of an entities. Business Strategy is divided into two, cost leadership strategy and differentiation strategy. The research data obtained from the annual financial statements and the company on the Stock Exchange website Indonsia. The samples used were 144 companies manufacturing sector listed on the Stock Exchange in 2010-2014. The sampling technique used was purposive sampling. This study uses logistic regression analysis. The analytical tools used to test the hypothesis is SPSS 22. The results showed that the cost leadership strategy, differentiation strategy and business risk does not affect the going concern. However, cost leadership strategy,differentiation strategy and business risk simultanelously can affect the going concern.
PENGARUH TEKANAN WAKTU, RISIKO AUDIT, MATERIALITAS, LOCUS OF CONTROL DANTINDAKAN SUPERVISI TERHADAP PENGHENTIAN PREMATUR ATASPROSEDUR AUDIT
Authors: Samudro Ardianto , Murtanto Murtanto
Published: July 2019

The purpose of this researchare to analyze time pressure, audit risk,materiality, Locus of control and supervision that can affect the premature sign off audit procedures. The population in this research is the auditors who work in the public accountant office in DKI Jakarta and as much as 113 respondents are selected as samples in this research. The collection of primary data is carried out by performing survey method which gives written questions in the form of questionnaires and directly distribute it to the respondents in each the public accountant office. The test of data is done the validity and reliability, as well as the normality test. The hypothesis was analyzed using the Multiple Regression Analysis as well as R2-test and T-test assisted with SPSS 20.0 the analyze for the effect of time pressure, audit risk, materiality, locus of control and supervision of the premature sign off audit procedures. The result of the study showed that the time pressure, materiality, Locus of control and supervision have effect positivelyand significant to the premature sign off audit procedures.
PENGARUH LEVERAGE, PROFITABILITAS, TATA KELOLA DAN KARAKTERISTIK PERUSAHAAN PADA PERATAAN LABA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2013-2015
Authors: Ladistra Orisa Paramiga , Sofie Sofie
Published: July 2019

The purpose of This study was to analyze the effect of Financial Leverage, Profitability, Governance and Characteristics of the company on income smoothing. Analyze these things in a company should be done because it will be very important and will greatly affect the financial infranstructure and corporate governance it self. Therefore this study is very important, once carried out as a performance assessment of the company concered. The Sampel for this sudy we used data from the 52 companies listed in Indonesia Stock Exchange period 2013 until 2015. This research uses secondary data from the companies that we make samples for this study. In this study, the sampling is the purposive sampling method. The analysis for the hypothesis in thisstudy is multiple regression analysis with the software SPSS 20. The results of this study indicate that the variable Financial Leverage and Profitability have significant influence on income smoothing. Variable governance in the proxy to the board of directors, audit committees, institutional ownership doesn’t have significant effect on income smoothing. Variable characteristics doesn’t have significant effect on income smoothing.
PENGARUH MEKANISME GOOD CORPORATE GOVERNANCE DAN KONDISI KEUANGAN PERUSAHAAN TERHADAP PEMBERIAN OPINI AUDIT GOING CONCERN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERATING
Authors: Sherly Sherly
Published: July 2019

The purpose of the research is to analyze the influence mechanism of good corporate governance and company financial condition toward going concern audit opinion by using firm size as a moderating variable. The statistical method is used to examine the hypotheses on this research is logistic regression. This research uses all of the property and real estate companies that listed in the Indonesia Stock Exchange. The population in this research is 129 companies for 2011-2013 period. The result of regression shows that the mechanisms of good corporate governance ( Independent board, managerial ownership, and blockholder ownership) and company financial condition don’t have significant influence against going concern audit opinion. Interaction between mechanisms of good corporate governance (Independent board, managerial ownership, and blockholder ownership) and firm size don’t have a significant influence against going concern audit opinion. Interaction between company financial condition and firm size don’t have a significant influence against going concern audit opinion.
ANALISIS PENGARUH KINERJA KEUANGAN, GOOD CORPORATE GOVERNANCE DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN PERTAMBANGAN DI BURSA EFEK INDONESIA
Authors: Dirawati Pohan Citra , Dwimulyani Susi
Published: July 2019

This study examines the effect of financial performance, Good Corporate Governance and Corporate Social Responsibility on the value of the firm in mining companies in the Indonesian Stock Exchange. Basically, the concept of Good Corporate Governance and Corporate Social Responsibility is a concept that should be implemented in the company. The population used in this study is a mining company listed on the Indonesia Stock Exchange. Sample that used in this study are 15 companies with 3 (three) years observation from 2007 to 2009. Purposive sampling method was used in this research to obtain the samples. Data were analyzed using multiple regression analysis with SPSS version 22. Independent variables in this research are performance of firm that consist of Return on Asset and Debt to Equity Ratio; Good Corporate Governance that consist of size of board of commisiories, independency of committees member, and size of audit committees; and Corporate Social Responsibility. Dependent variable are the performance of firm that proxy by Price to Book Value. The results showed that Return on Asset, size of board of commisiories, and independency of committees’ member has a positive influence on the value of firm (Price to Book Value). While Debt to Equity Ratio, size of audit committees and Corporate Social Responsibility does not affect the value of the firm (Price to Book Value).
Associative-verbal model of the verb haben and its synonyms in German
Authors: Kozlova N. V.
Published: July 2019

An associative experiment, widely used in recent years in psycholinguistic studies, allows for an in-depth study of the semantics of a word by considering logical relationships in associative fields. In addition, the results of such an experiment provide “access” to the speakers’ language consciousness and enable the researcher to describe its structure. At the same time, the “construction” of associative-verbal models makes it possible to understand and study the systematic character of the individual speaker’s world view and language consciousness of the speakers of a certain language and culture. All this determines the relevance of the associative-verbal models and specific lexemes analysis.
The study of the speaking personality – Homo Loquens – is connected with the analysis of an individual world view explicated in language consciousness and actually existing in the form of verbal images – word associations. This article discusses the results of a free associative experiment with participation of the native German speakers (as a result of this experiment, 137 different associative reactions were received with the total number of associative reactions 305; the analysis focused on both types of responses – primary and secondary word associations). The subject matter of the study is the verb haben, forming the centre in the sphere “possession” and its synonyms (gehören, verfügen, besitzen, gebieten). The synonyms were identified through a lexicographical analysis with the help of five dictionaries of synonyms and the Contemporary German language corpora dwds.de. The analysis is based on a systematic approach that allows us to reveal the structure of senses and meanings in the mental lexicon and the interconnectedness of associative fields of synonymous stimulus words. The lexicographical, corpus and associative types of analysis reveal the following: 1) a negligible number of respondents' refusals to respond; 2) associating with a “paradigmatic” type in regard to the semantic structure of the stimulus word and associative response; 3) a high degree of uniqueness of “syntagmatic” associations; 4) “possession” is associated with such reactions as Geld, Gut, Güter, Macht, Testament, Freunde, nichts.
Aphrodite Ζείδωρος: the subversion of the myth of Prometheus and Pandora in Empedocles
Authors: Castro David Hernández
Published: July 2019

This article examines the relationship between Hesiod and Empedocles through a comparative analysis of the Prometheus and Pandora myth and the Queen Cypris narrative. The author sustains that correspondences between the works of Hesiod and Empedocles can be interpreted through the framework of overlapping narrative structures, which would help to establish the order of the fragments. The relationship between Empedocles and Hesiod is polemic due to the fact that they belong to rival schools of wisdom. In the case of Empedocles, that school emanated from the Sanctuary of Apollo in Delphi.
On symbolon and synthēma in the Platonic Theology of Proclus
Authors: Kurdybaylo Dmitry
Published: July 2019

Many recent studies propose that symbolon and synthēma are synonymous in the writings of Proclus. However, his Platonic Theology contains reliable evidence to put this opinion to doubt. The goal of this research is to determine the meaning of both terms from the contexts of their usage, engaging the textual analysis and the following philosophical reconstruction. As distinguished from a symbol, a synthēma has substantial nature, is stable and remains invariable when is discovered at different levels of the ontological hierarchy. In the Platonic Theology, a symbol is often considered in terms of the hierarchic level, where it appears: in the material world, it is corporeal; among numbers, it is ontologically irrelevant, the intelligible realm contains its proper symbols as well. A significant difference between symbolon and synthēma is related to the dialectics of participation: synthēma in an object keeps it on an unparticipated level, while a symbol implies further participation to a symbolic object. Finally, a synthēma is described as “disseminated,” “planted,” or in any other way hidden in the being; while a symbol is “discovered,” or found in the being, therefore synthēma may be considered an inner kernel of what is discovered as a symbol, and a symbol — as an outward expression of a synthēma. Such understanding of these terms agrees with both exegetical and theurgic contexts in Proclus’ Platonic Theology.
Reversal Concept of Truth in Plato
Authors: Gloukhov Alexei
Published: July 2019

The paper provides a historical background for the “reversal” concept of truth. In Attic drama, Plato found a way to approach the problem of conflict between the good and justice. By overcoming deficiencies of tragic representations, Plato came to understand human reality as a complex plot, prone to a complete change. His philosophical solution consisted of two steps: the birth of a proper narrative of the good and the verification of this narrative by a corresponding common narrative of justice. This verification is the basis for the reversal concept of truth, traces of which are operative also in Descartes and Heidegger.
Is it possible to see darkness? Goethe and Aristotle on the role of light and darkness in vision
Authors: Mesyats Svetlana
Published: July 2019

J.W. Goethe in his Farbenlehre deduced all physical colors from a simple primordial phenomenon that takes place every time light and darkness act through a semi-transparent colorless medium either on our eyes or on the opposite surfaces. This basic rule of Goethe’s color theory was criticized by his contemporary physicists, who argued that darkness could not play an active role in the origin of colors because of being a mere absence of light. The paper demonstrates that this criticism became possible only if one shares the Newtonian view on the nature of light and darkness. Goethe however held a more traditional point of view, which he traced back to Antiquity and Aristotle. In contrast to Newton and his followers, previous scientists considered light not as an immediate cause of colors but as an actually transparent medium that conveyed colors from the visible objects to the organ of sight. For vision to take place, the color must first affect the light, which in its turn, must affect the faculty of vision. Though it is difficult to say what kind of change the light undergoes when some colored object is seen through it, most Aristotle commentators agree that this change must be real and not mere relational. In Aristotle’s physics, however, things that are capable of acting on and being affected by one another are either contraries or consist of contraries. Therefore, to be visible the color must be either dark or to contain darkness. Thus, assuming that Goethe shared the Aristotelian concept of light, we have to conclude that he was not mistaken saying that darkness "acts” upon our eyes or “is seen through” the illuminated semi-transparent medium.
Protagoras’ Homo mensura as the criterion of truth
Authors: Volkova Nadezhda
Published: July 2019

The article is about an interpretation of the concept of Measure in the famous thesis of Protagoras (TP) “Man is the Measure of all things” as a criterion of knowledge. The main purpose of this work is to show how the concept of “measure” was gradually transformed into the criterion of truth. The answer to this question can be found in the relevant passages of Plato’s “Theaetetus” and Sextus Empiricus’ “Adversus Mathematicos” and “Outlines of Pyrrhonism”. In the “Theaetetus” Plato represents “the secret doctrine” of Protagoras. According to Ugo Zilioli this doctrine is a robust version of relativism, encompassing different types of it: Relativism of Truth, Relativism of Being and Relativism of Knowledge. Among the other interpretations of the concept of Measure, Plato proposes the following substitution: “to be a Measure” means “to possess the criterion of knowledge”. This replacement allowed Plato to show the internal inconsistency of the TP. In the works of Sextus the concept of Measure in TP is unambiguously interpreted as the criterion of knowledge. For Plato the word criterion is still a philosophical neologism, but in the Hellenistic period it becomes an oft-used philosophical term.
Plato’s Timaeus on types of movements, «the heavenly plant» and the vertical posture of man
Authors: Petroff Valery V.
Published: July 2019

The article treats Plato’s “geometric” cosmology and anthropology in “Timaeus” (in particular, the association of rational and irrational processes with circular and linear movements). Plato’s idea that straightened or bent posture of a living body depends on the properties of the soul that prevails in it is discussed. It is indicated that Plato associates human straightness with cultivation of circular motion and becoming like God, while the entry of the soul into the body is likened to turning upside down, in which condition the notions of right and left, true and false are inverted. Plato’s tendency to schematization and geometrization of reality in cosmological and anthropological explanations, as well as the peculiarity to represent living bodies as hollow volumes of space through which streams of elements flow are indicated. Plato’s representation of man as “the heavenly plant” turned upside down in relation to terrestrial plants is examined. Fragments of subsequent authors using this comparison are under consideration (parallels from the Arab and Indian traditions are given).
PENGEMBANGAN BAHAN AJAR INTERAKTIF UNTUK PEROLEHAN KETERAMPILAN MENENTUKAN LUAS DAERAH YANG DIBATASI DUA FUNGSI
Authors: Suratman Dede
Published: July 2019

AbstractTeaching materials are an important factor in the success of the learning process. This study aims to develop interactive electronic teaching materials for Calculus courses, especially the area of the region bounded above by function f,  below by function g, on the left by the line x = a, and the right by the line x = b, it is based on the needs of students and lecturers related to interactive materials. The method used is Research and Development methods with ADDIE procedures, that is, Analysis, Design, Development, Implementation, and Evaluation. In this paper, just until the implementation stage. The developed teaching materials consist of fully developed text, audio, and video media. Supporting software used are 3D Flipbook, Video Scribe, and Geogebra. Base on data analyss, the interactive electronic teaching materials can improve student skill to find the area of the region bounded by two functions. Key Words: Development, Teaching Material, Intractive, Area of Region
Non-Aqueous Continuous-Flow Electrophoresis (NACFE): Separation Complement for Continuous-Flow Organic Synthesis
Authors: Ivanov Nikita A. , Liu Yimo , Kochmann Sven , Krylov Sergey N.
Published: July 2019

Continuous-flow organic synthesis naturally requires continuous-flow separation of reaction components. The most common continuous-flow separation approach is liquid-liquid extraction based on differential distribution of molecules between organic and aqueous phases. This approach has limited selectivity; it can hardly separate different hydrophobic organic molecules from each other. Continuous-flow electrophoresis can facilitate much more selective separation in a single phase, but it is currently limited to aqueous electrolytes which are incompatible with many hydrophobic organic molecules. Further, water electrolysis in aqueous electrolytes results in generation of large volumes of gas making steady-state operation a major technical challenge. Here, we introduce non-aqueous continuous-flow electrophoresis (NACFE) in which the electrolyte is a solution of an organic salt in an aprotic organic solvent. We demonstrate that NACFE can maintain stable separation of multiple species during 10 hours. The non-aqueous nature of NACFE and its ability to support steady-state operation make it suitable for its incorporation into continuous-flow organic synthesis.