bluuebunny/crossref_metadata_2025 huggingface dataset:
Pengaruh Return on Equity dan Debt to Equity Ratio Terhadap Harga Saham Pada Perusahaan Sub Sektor Perdagangan Besar Yang Terdaftar Di Bursa Efek Indoneisa
Authors: Sugitajaya Kadek Arif , Susila Gede Putu Agus Susila , Atidira Rahutama
Published: July 2020

Penelitian ini bertujuan untuk menguji pengaruh return on equity dan rasio hutang terhadap ekuitas terhadap harga saham, baik secara simultan maupun parsial. Desain penelitian kuantitatif kausal digunakan dalam penelitian ini. Subjek penelitian ini adalah perusahaan sub-sektor perdagangan besar yang terdaftar di Bursa Efek Indonesia, dan objek penelitian ini adalah return on equity, debt to equity ratio operasi dan harga saham. Data dikumpulkan dengan mengumpulkan dokumen dan dianalisis dengan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa 1) return on equity dan debt to equity ratio seluruhnya memiliki pengaruh signifikan terhadap harga saham, 2) return on equity secara parsial berpengaruh positif dan signifikan terhadap harga saham, 3) debt to equity ratio secara pasial berpengaruh negatif dan signifikan terhadap harga saham pada perusahaan sub-sektor perdagangan besar di Indonesia Bursa Efek.Kata Kunci: debt to equity ratio, harga saham, return on equity
Pola Pengobatan Antidiabetik Oral pada Pasien Diabetes Mellitus Tipe 2 Rawat Jalan di RSUD Kajen Pekalongan
Authors: Muthoharoh Ainun , Safitri Wiga Arum , Pambudi Dwi Bagus , Rahman Fadila
Published: July 2020

Diabetes mellitus is a chronic disease with long-term and routine treatment therapy. Combined or single oral antidiabetic therapy is given to be able to get normal and controlled blood sugar levels every month. The purpose of this study was to determine the treatment patterns in patients with type 2 diabetes mellitus outpatient at Kajen Regional Hospital in Pekalongan Regency. This study used an observational cross sectional approach which was conducted retrospectively. A total of 97 samples were taken from the medical records of type 2 diabetes mellitus patients who received oral antidiabetic drug therapy, who had routine medical treatment for 3 consecutive months in the Outpatient Installation of Kajen Regional Hospital in Pekalongan Regency for the period January-December 2017. Data analysis was conducted descriptively. The results of this study that patients with uncomplicated diabetes mellitus receive the most oral antidiabetic drugs with metformin, patients with diabetes mellitus with the most complications receive oral antidiabetic drugs pioglitazone and acarbose, and the type of drugs other than oral antidiabetics is aspilet. The need for special assessment of individual doses in patients with diabetes mellitus without or with pharmacokinetic and pharmacogenomic perspective complications
Hubungan Tingkat Pengetahuan dan Sikap terhadap Kebiasaan Konsumsi Jamu pada Mayarakat Magelang Tahun 2019
Authors: Kusuma Tiara Mega , Wulandari Endaryanti , Widiyanto Taufik , Kartika Diah
Published: July 2020

Jamu is a cultural heritage of Indonesia that needs to be preserved. Jamu is classified as traditional medicine which is widely used by the community as an alternative treatment, especially Magelang city’s. This study aims to show relationship between the level of knowledge and attitudes towards the consumption habits of jamu in the community of Magelang. This research is included in a quantitative descriptive study with cross sectional approach with random sampling techniques. Data were obtained by surveying through the distribution of questionnaires and analyzed using the chi-square test (X2) to see each effect of the level of knowledge or attitudes towards herbal consumption habits based on p-value, and logistic regression tests to see the OR (Odds Ratio). The level of knowledge and attitudes about herbal medicine has a significant influence on the consumption habits of herbs with p-values of 0.003 and 0,000 (0.005). Attitude is proven to have the highest chance to improve the consumption habits of routine herbal medicine (23,262x) compared to the level of knowledge (1,273x).
HUBUNGAN ANTARA KEPATUHAN PENGGUNAAN OBAT DAN KEBERHASILAN TERAPI PADA PASIEN HIPERTENSI DI RUMAH SAKIT DAERAH SURAKARTA TAHUN 2010
Authors: Mutmainah Nurul
Published: July 2020

Hipertensi merupakan penyakit kronis yang perlu diterapi dengan tepat dan terus menerus. Salah satu penentu keberhasilan terapi adalah adanya kepatuhan penggunaan obat oleh pasien. Adanya ketidakpatuhan berakibat tidak tercapainya tujuan terapi.  Penelitian ini bertujuan mengetahui hubungan antara kepatuhan penggunaan obat dengan keberhasilan terapi pada pasien hipertensi di RS Daerah Kota Surakarta. Penelitian ini menggunakan jenis penelitian non eksperimental dengan rancangan analisis cross sectional dan pengambilan datanya menggunakan metode prospektif. Penelitian ini dilakukan pada 23 pasien hipertensi rawat jalan di   Rumah Sakit Daerah Surakarta, yang melakukan kontrol dan mendapat antihipertensi pada bulan September-Oktober tahun 2010 dimana sampel diambil dengan teknik purposive  sampling. Hubungan skor kepatuhan dengan penurunan tekanan darah dianalisis menggunakan korelasi product moment. Ditemukan bahwa penyakit hipertensi lebih banyak diderita oleh perempuan dengan usia 47-60 tahun (52,2%). Penyakit lain yang juga diderita oleh pasien hipertensi terbanyak adalah diabetes mellitus (34,8%). Terapi antihipertensi yang banyak diberikan adalah dalam bentuk kombinasi 2 jenis obat yaitu Angiotensin Converting Enzym Inhibitor (ACEI) dan diuretik (34,8%).  Sedangkan  kepatuhan pasien ditemukan pada tingkat   sedang (30,4%)   dan tinggi ( 69,6%) dan dari analisis korelasi product moment ditemukan korelasi antara skor kepatuhan dengan penurunan tekanan darah sangat rendah, dimana   tingkat kepatuhan mempengaruhi keberhasilan terapi sebesar 18,03%. Kata kunci: Hipertensi,  kepatuhan, keberhasilan terapi
Relação entre o valor adicionado distribuído e a satisfação dos funcionários
Authors: Rosa Felipe Calas , Mandu Thiago Oliveira , Grecco Marta Cristina Pelucio , Da Silva Fabiana Lopes , Pompa Antunes Maria Thereza
Published: July 2020

As empresas têm buscado melhorar o ambiente organizacional visando promover um melhor clima organizacional e até mesmo o sentimento de felicidade no trabalho, diante disso, este estudo tem como objetivo investigar a relação entre o Valor Adicionado Distribuído aos Empregados (VADE), extraído da Demonstração do Valor Adicionado (DVA), e o Índice de Felicidade no trabalho (IFT), publicado pela Revista Você S/A. A amostra foi constituída a partir da população de empresas listadas pela Revista Você S/A, como as melhores empresas para se trabalhar, foram selecionadas aquelas que tem obrigatoriedade de publicação da DVA, resultando em uma amostra de 21 empresas. Por meio de pesquisa quantitativa foi aplicada regressão linear simples, através do software GRETL, com a finalidade de analisar a relação entre a variável dependente IFT e a variável independente “VADE/VAD”. Não foram encontradas evidências empíricas entre o valor de riqueza distribuído aos funcionários e o IFT.
O combate à evasão fiscal do imposto sobre a renda da pessoa física
Authors: Zittei Marcus Vinicius Moreira , Santos Cintia Aparecida dos , Lugoboni Leonardo Fabris
Published: July 2020

Este estudo tem por objetivo, a partir de uma abordagem descritiva, verificar o impacto das obrigações acessórias no combate a evasão fiscal do imposto sobre a renda da pessoa fisica no periodo de 2002 a 2012. Para tanto, é apresentado um referencial teorico que traz o processo pelo qual a Receita Federal passou, para chegar até a era digital e a suspensão da entrega das declarações de imposto sobre a renda em formato de papel , além de apresentar a lei que trata que a evasão fiscal é reconhecida como crime contra o Estado e opiniões de estudiosos, sobre a evasão fiscal. É uma pesquisa documental, onde foi utilizada a coleta de dados através de  sites, como Receita Federal, Ministério da Fazenda, que ajudaram a concluir que a quando a Receita Federal entrou na era digital, evidenciado principalmente com a criação das obrigações acessórias, houve o aumento da entrega das declarações de imposto sobre a renda da pessoa fisica e consequentemente aumento a fiscalização quando  a Receita Federal começou a analisar em conjunto as declarações de imposto sobre a renda da pessoa fisica e outras declarações como a DMED, para confrontar as informações apresentadas, assim demonstrando  a diminuição da evasão fiscal.
RANCANG BANGUN SISTEM FERTIGASI DENGAN MENGGUNAKAN VENTURIMETER
Authors: Lanya Budianto , Laksono Prabowo Agung , Amin Mohamad , Zahab Ridwan
Published: July 2020

Di Indonesia banyak petani belum mengenal teknologi-teknologi fertigasi yang akan membantu dan mempermudah pekerjaan para petani-petani di Indonesia. Penelitian ini bertujuan menciptakan alat sistem fertigasi venturimeter, mengetahui debit dari rangkaian sistem, dan debit keluaran nutrisi serta mengetahui debit total dan rasio larutan nutrisi. Penelitian ini dilaksanakan di Laboratorium Daya dan Alat Mesin Pertanian Universitas Lampung pada bulan Juli 2017 sampai Agustus 2017. Rancangan ini menggunakan pipa berukuran 1 inchi dan venturimeter berukuran 1 inchi. Telah dihasilkan alat sistem fertigasi dengan menggunakan venturimeter 1 inchi dengan debit rangkaian sistem irigasi 0,778 l/s, dan debit keluaran nutrisi 0,00106-0,00259 l/s. Alat ini juga memiliki debit total dan rasio larutan nutrisi bervariasi dari jarak vertikal hisap 44 cm, 52 cm, 79 cm, adalah 0,8091 l/s, 0,8038 l/s, 0,7907 l/s dan 0,32 %, 0,26 %, 0,13 %. Kata Kunci : fertigasi, fertigasi venturimeter, venturimeter, dan irigasi fertigasi menggunakan venturimeter.
PEMETAAN LAHAN PERTANIAN DI KABUPATEN LOMBOK TIMUR MENGGUNAKAN SISTEM INFORMASI GEOGRAFIS (SIG)
Authors: ANSAR Ansar , Murad Murad , Putra Guyup Mahadhian Dwi , Hartuti Hanifa
Published: July 2020

This study aimed to analyze and to map the ability of agricultural land in East Lombok Regency West Nusa Tenggara Province using Geographic Information System (GIS). The method used in this research is descriptive to analyze and match data on the condition of the study area with the criteria for land capability class refer to the Minister of Environment Regulation No.17 of 2009. The parameters observed were soil texture, slope, drainage, effective depth, erosion, and flood threat. The results showed that East Lombok Regency was included in 6th land capability classes, namely class II, III, IV, VI, VII and VIII. Land with class IV dominates the research area is 501.04 km2 which is spread almost in all districts in East Lombok Regency. Areas with class II, III, and IV land are the land that can be used for agricultural cultivation, while class VI, VII, and VIII land is the land with heavy inhibitor factors, so it is better left in natural conditions.
APLIKASI LIMBAH CAIR NANAS DAN KOMPOS KOTORAN SAPI MENINGKATKAN POPULASI MIKROORGANISME PELARUT FOSFAT DI ULTISOL, LAMPUNG TENGAH
Authors: Ramadhani Winih Sekaringtyas , Handayanto Eko , Nuraini Yulia , Rahmat Ali
Published: July 2020

Penurunan produksi Nanas di Provinsi Lampung diduga karena adanya penurunan kesuburan tanah. Hal ini dikarenakan penggunaan lahan secara intensive serta jenis tanah budidaya adalah Ultisol. Tanah ultisol memiliki karakteristik berupa pH tanah yang masam, rendahnya ketersediaan hara, tingginya kejenuhan almunium serta rendahnya aktivitas mikroba dalam tanah. Penelitian ini bertujuan untuk mengetahui jumlah populasi mikroba pelarut fosfat setelah diaplikasikan kompos kotoran sapi dan limbah cair nanas di Ultisol, Lampung Tengah. Penelitian ini dilakukan dengan cara inkubasi di rumah kaca dengan interval pengamatan 0, 30 dan 60 hari. Pengamatan total mikroba pelarut fosfat menggunakan media pikovskaya. Percobaan penelitian menggunakan Rancangan Acak Lengkap (RAL) yang selanjutnya dilakukan analisis ragam dengan tingkat signifikan 95%, kemudian dilakukan uji Duncan 5%. Hasil penelitian menunjukkan bahwa penambahan 20000 L ha-1 limbah cair nanas dan 20 t ha-1 kompos (K3L3) dalam tanah ukuran 10 kg secara nyata meningkatkan jumlah mikroorganisme pelarut fosfat (36,67 x 102 cfu g-1) dibandingkan penambahan kompos kotoran sapi 20 t ha-1 (K3L0) (22,33 x 102 cfu g-1) pada 30 hari pengamatan. Namun penambahan kompos kotoran sapi memiliki total populasi mikroorganisme pelarut fosfat lebih tinggi dibandingkan dengan hanya perlakuan limbah cair nanas.
PEMETAAN POTENSI BAHAYA BANJIR DI KABUPATEN MANOKWARI MELALUI PEMANFAATAN DATA GLOBAL PRECIPITATION MEASUREMENT (GPM) DAN ANALISIS BENTANG LAHAN
Authors: Faisol Arif , Indarto Indarto , Novita Elida , Budiyono Budiyono
Published: July 2020

Rainfall data is the main parameter in flood analysis. The limited number of climate stations and rain stations in Manokwari due to low spatial representativeness of rainfall. This study aims to utilize Global Precipitation Measurement (GPM) as a satellite-based rainfall observer to analyze and floods hazard mapping in Manokwari. The method used in this research is landscape analysis. Research showed that almost all areas in Manokwari had high levels of flood hazard at any period except Tanah Rubuh district.
Negotiation of The Ma’rifah Community Identity In Forming Sufistic Sholihan In Seuruway Community of Aceh Tamiang
Authors: Nasir Mohd. , Mawardi Mawardi
Published: July 2020

This article is based on a variety of Seruway Aceh society phenomenon which is separated into two communities. One of them becomes a representative of the majority and the other as a representative of a minority. Ma’rifah community is a minority that got discriminative treatment from the majority one. Nevertheless, this community was able to expand as a majority. The article is aimed at explaining the relation of the Ma’rifah community in forming Sufistic identity in religious social space in Seruwey Aceh and it is aimed at explaining its effect onthe variation of religious practice. The research is the social anthropology of the ethnographic approach. The data were collected through interview, subject for the research was determined by using purposive sampling. The resultsshow that; first, the Ma’rifah community is successful in developing familial relationships, a close friend and using power relations as capital in forming Sufistic habitus. Second, the Ma’rifah community presented an effect on religion variant, it is not only between majority and minority, but Ma’rifah community itself is separated into several communities, a part of Them still in Sufistic ideology which is opposite of majority, and some others negotiate to be part of the majority
A Genealogy of ‘Ilal Al-Hadîth Study (Tracing the Historical Root Gene of Existence and Development The Study of ‘Ilal Al-Hadith)
Authors: Ansori Ibnu Hajar , Rahman Rahman , Darussamin Zikri
Published: July 2020

As a branch of the Hadith’s discipline, the study of ‘Ilal al-Hadîth must have a historical root gene that cannot separate from the figure’s intellection and ideas. The author will examine the emergence and development of that knowledge through this article, together with the paradigm shift in numbers seen from the practice of ta’lîl. In terms of tracking and analysis, the authors use genealogical theory. The results showed that the science of ‘Ilal al-Hadîth was the formulation of rules extracted from the practice of ta’lîl that existed during the companions of the Prophet. This practice documented in the second and third centuries of Hijriyah, then formulated as a scientific discipline in the fourth century to the new century. From the development of this knowledge, it can be illustrated by a pattern of shifting perspectives towards ‘illah, from defects that are general and evident, to special notes, which are not clear and found in the Hadith that seem authentic
Pengaruh Kelincahan, Koordinasi Dan Keseimbangan Terhadap Kemampuan Lokomotor Siswa Usia 7 Sampai 10 Tahun
Authors: Oktarifaldi Oktarifaldi , Syahputra Risky , Putri Lucy Pratama
Published: July 2020

Masalah dalam penelitian ini adalah masih belum baiknya keterampilan gerak siswa Sekolah Dasar khususnya di kabupaten Lima Puluh Kota. Keterampilan gerak dasar anak hanya dapat diperbaiki dan berkembang hingga anak berumur 10 tahun. Lokomotor merupakan elemen gerak dasar yang harus dikuasai setiap anak. Kemampuan lokomotor merupakan fondasi untuk merealisasikan berbagai keterampilan teknik olahraga. Merealisasikan gerak lokomotor didukung aspek fisik diantaranya, kelincahan, koordinasi dan keseimbangan. Tujuan penelitian ini adalah untuk mengungkapkan pengaruh langsung dan tidak langsung serta pengaruh simultan variabel kelincahan, koordinasi dan keseimbangan terhadap kemampuan lokomotor. Metode yang digunakan dalam penelitian ini adalah kuantitatif dengan pendekatan analisis jalur (path analysis). Populasi penelitian adalah siswa Sekolah Dasar berumur 7 sampai 10 tahun laki-laki dan perempuan di Kabupaten Lima Puluh Kota Sumatera Barat. Sampel diambil secara purposive sampling dengan jumlah 125 siswa. Data diperoleh melalui tes (1) kelincahan dengan shuttle run, (2) koordinasi dengan cable jump, (3) keseimbangan dengan one-food stand. Lokomotor menggunakan instrumen tes TGMD-2. Hasil penelitian menunjukkan, Kelincahan berpengaruh langsung sebesar 36%, Koordinasi berpengaruh langsung sebesar 9,37%, Koordinasi berpengaruh langsung sebesar 8,06% terhadap kemampuan lokomotor. Selanjutnya Kelincahan melalui keseimbangan berpengaruh sebesar 24,01%, Koordinasi melalui keseimbangan berpengaruh sebesar 32,2% terhadap kemampuan lokomotor. Secara simultan Kelincahan, Koordinasi dan Keseimbangan berpengaruh terhadap kemampuan lokomotor sebesar 31,7%.
PENGARUH BEBAN KERJA TERHADAP KEPUASAN KERJA DENGAN BURNOUT SEBAGAI INTERVENING PADA KANTOR POS INDONESIA CABANG MAKASSAR
Authors: Malino Dewi Sartika Dg.
Published: July 2020

Penelitian ini bertujuan untuk menguji: Pengaruh beban kerja terhadap Kepuasan kerja dengan Burnout sebagai variabel intervening.Pendekatan penelitian ini adalah kuantitatif. Populasi dalam penelitian ini adalah karyawan tetap yang berada di PT. Pos Indonesia cabang Makassar. Sampel penelitian ini sebanyak 84 karyawan dalam PT. Pos Indonesia cabang Makassar dengan menggunakan analisis jalur. Dari model analisis tersebut nilai dari variabel dependen diperoleh dari hasil kuesioner dan menggunakan skala likert. Hasil penelitian ini menunjukkan bahwa: bahwa model yang diteliti telah memenuhi uji kelayakan model. Dimana beban kerja yang munjukkan hasil positif dansignifikan terhadap burnout, beban kerja yang menunjukkan hasil positif dan signifikan terhadap kepuasan kerja , Burnout yang menunjukkan hasil positif dan signifikan terhadap Kepuasan kerja , dan Beban kerja berpengaruh positif signifikan terhadap kepuasan kerja melalui Burnout.Kata Kunci: Beban Kerja , Kepuasan Kerja, Dan Burnout
ANALISIS RETURN ON EQUITY, PRICE EARNING RATIO DAN TOTAL ASSET TURNOVER DALAM MEMPREDIKSI PERUBAHAN LABA PERBANKAN
Authors: Damayanti Pratiwi Rosa
Published: July 2020

Penelitian ini bertujuan untuk menguji dan menganalisis efek rasio keuangan (return on equity, price earning ratio dan total asset turnover) dalam memprediksi perubahan laba di masa yang akan datang perbankan. Populasi dalam penelitian ini yaitu seluruh laporan keuangan PT. Bank BNI (Persero) Tbk periode 2009-2018 dilihat dari per triwulan. Jumlah tahun pengamatan dalam penelitian ini dilakukan selama 10 tahun pengamatan, sehingga jumlah observasi adalah 10 tahun x 4 triwulan = 40 sampel pengamatan. Alat analisis yang digunakan adalah analisis regresi linier berganda dengan menggunakan Statistical Package for the Social Sciences Vers. 25. Hasil penelitian menunjukkan bukti bahwa hanya total asset turnover yang menghasilkan efek negatif dan signifikan, sementara return on equity, price earning ratio hanya mampu menghasilkan efek positif namun tidak signifikan dalam memprediksi perubahan laba di masa yang akan datangKeywords: Return On Equity, Price Earning Ratio, Total Asset Turnover dan Perubahan Laba.
ANALISIS RASIO PROFITABILITAS DAN LIKUIDITAS TERHADAP STRUKTUR MODAL PADA PERUSAHAAN ASURANSI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Febrianto Yosua Anggun , Ampauleng Ampauleng , Sjahruddin Herman
Published: July 2020

Studi ini bertujuan untuk menguji efek profitabilitas dan likuiditas dalam meningkatkan struktur modal perusahaan asuransi di Bursa Efek Indonesia periode 2014-2018. Populasi pada penelitian ini terdiri dari 15 perusahaan dan penarikan sampel yang dilakukan menggunakan metode purposive sampling. Sampel yang digunakan sebanyak 10 perusahaan asuransi, terdapat 5 diantaranya dinyatakan tidak memenuhi kriteria. Alat analisis yang digunakan adalah analisis regresi liniear berganda yang bertujuan untuk menguji kembali pengaruh profitabilitas dan likuiditas terhadap struktur modal pada dengan menggunakan Statistical Package for the Social Sciences Vers. 25. Hasil penelitian menunjukkan bukti bahwa profitabilitas (ROA) dan likuiditas (CR) memberikan efek negatif signifikan dalam meningkatkan struktur modal.Keywords: struktur modal, profitabilitas, likuiditas
Private law branches under a totalitarian political regime (the case of Soviet
labor law development in the 1918–1930s)
Authors: Stepanov Vladislav E.
Published: July 2020

The subject. Implementation of Soviet labor law in the context of totalitarianism. Particular

attention is paid to the formation of a repressive model of regulation of private law relations. The study of this problem is extremely important from the point of view of the totalitarian past of our country, covering all spheres of public life and entailing large-scale tragic

consequences.

The purpose of the article is to confirm or disprove hypothesis that a totalitarian political

regime seriously impacts on the essential characteristics of private law branches.

The theoretical and methodological basis of the study includes the principles of objectivity

and historicism, the formal logical interpretation of the Soviet legal acts concerning labor

relations and the method of system analysis, which allows us to reveal the subject of research comprehensively.

The main results, scope of application. During the formation of the Soviet totalitarian regime, administrative methods of governance in the branches of private law (and in labor

law, in particular) prevailed. The formation and development of Soviet labor law in the

1918-1930s. fully reflects the logic of the impact of a totalitarian state on the branches of

private law. The widely used system of repressive measures in the sphere of labor was provided not only by laws, but also by the adoption of numerous by-laws, which deformed the

system of private law relations based on decentralization and freedom of choice by legal

entities. Labor relations were used by the Soviet state as a means of political management

of significant masses of the population. Along with the codification of labor legislation (the

adoption of the RSFSR Labor Law Codes of 1918 and 1922), normative acts aimed at state

monopolization of labor regulation were adopted. A significant number of by-laws, which

actually had the highest legal force, often had a purely coercive nature and was used by

management as a means of achieving political goals. There was a de facto substitution of

the right to work with a labor obligation. In a totalitarian regime in 1918-1930. in fact, a labor obligation is being affirmed, and the relationship between the employee and the employer has ceased to be private in nature, being under the control of executive authorities.

Conclusions. Totalitarian political regime seriously changed the essential characteristics of

private law branches.
Business splitting: compliance with the principle of tax certainty in law enforcement practice
Authors: Ponomareva Karina A.
Published: July 2020

The subject. The problems of business splitting, when several new business entities are created on the basis of an existing organization in order to maintain a preferential special tax regime, are considered in the article. The aim of this paper is to find out criteria of unjustified tax benefit in the cases concerning business splitting. The methodology. The author uses methods of theoretical analysis, particularly the theory of integrative legal consciousness, as well as legal methods, including formal legal method and analysis of recent judicial practice. The main results, scope of application. The problems of assessing the circumstances of cases involving the application of a business splitting scheme by the taxpayer are inextricably linked to the assessment of the validity of the tax benefit. According to the author, splitting schemes should not be considered as tax evasion, but as an abuse of law. In addition, in order to substantiate the conclusion that a taxpayer has applied a business splitting scheme, the tax authority must have evidence that will indicate that the taxpayer has committed deliberate concerted actions together with persons under its control, aimed not so much at dividing the business as at obtaining an unjustified tax benefit as a result of using such a scheme. Judicial practice is quite ambiguous. Conclusions. The author comes to the conclusion that еhe key concept subject to criticism is the blurred criteria for obtaining tax benefits for taxpayers and the definition of the edge when it passes into the category of unjustified tax benefit.
Award policy: types of awards for the municipal authorities
Authors: Shugrina Ekaterina S.
Published: July 2020

The subject of the research is the establishment and application of official awards at the municipal level of government, including award legislation and the practice of its application.

The purpose of the article is to confirm or disprove the hypothesis of an existence of an

award policy and system of awards for the municipal level of government in Russia.

The methodological basis of the research is the general scientific dialectical method of cognition (such as methods of analysis and synthesis, abstraction and concretization, induction,

deduction and analogy), as well as the method of monitoring of legal acts, historical and

legal method, system analysis.

The main results of the research. A comprehensive analysis of existing regulations and description the general contours of the award policy for the municipal level of government were

made. The following classification of awards applicable to municipal authorities can be distinguished. By type of award: honorary titles, medals, distinctions and incentives, as well as

grants and prizes. Depending on the subject that establishes the award: state, municipal or

public awards; moreover, you should distinguish between awards established by a public legal

entity (award of the Russian Federation, of the constituent entity of the Russian Federation, a

municipality) or a separate public authority. Depending on the subject receiving the award

(the awarding subject): awards that are established both for the municipality as a whole, and

for individual officials or other employees of local self-government bodies; a separate category

consists of awards provided for the territorial bodies or their representatives. Currently, there

is no single document outlining the system of awards of the Russian Federation.

Conclusions. Monitoring of normative legal acts of local self-government bodies has shown

that it is quite rare to find documents that regulate the award policy of a municipality. There

is practically no award policy for local government bodies or their officials, as well as awards

for contributions to the development of local self-government.
La confección de epígrafes en la Edad Media: Las minutas
Authors: Morilla Alejandro García
Published: July 2020

El proceso de elaboración de las inscripciones medievales es uno de los aspectos menos trabajado hasta el momento en Epigrafía Medieval. En buena medida se debe a la falta de indicios conservados sobre cómo pudo ser este proceso.  Trabajos pioneros de los profesores García Lobo y Martín López dejan entrever que este proceso no debió distar mucho al utilizado en los talleres de época clásica y que sí se encuentra documentado. Hasta el momento nos hemos movido en el plano de lo teórico a la espera  de indicios que pudieran indicar cómo fue verdaderamente este proceso.

Sin embargo, sí hemos conservado noticias sobre la existencia de pequeñas anotaciones –minutas- donde se recogían la información que después se trasladaría al soporte epigráfico. En ocasiones se incluía el texto extenso y en otras únicamente unas breves anotaciones con los datos más significativos que más tarde se completaría con formularios al uso. Se considera la primera fase de la conscriptio epigráfica.  Sin embargo, en estudios actuales también hemos constatado la existencia de estos borradores en piedra cuyo significado e importancia queremos poner de relieve en las líneas que se suceden.
Preámbulos y fórmulas de inicio en donaciones reales del monasterio de Leire: retórica y relaciones culturales
Authors: Lopetegui Semperena Guadalupe
Published: July 2020

El objetivo de este trabajo es analizar una serie de documentos atribuidos a los primeros reyes de Pamplona y conservados en el monasterio de Leire. Más concretamente, se han examinado las fuentes literarias utilizadas en la elaboración de preámbulos y fórmulas iniciales de carácter especialmente ampuloso con el fin de extraer conclusiones en relación con las circunstancias que motivaron su inclusión.

El análisis de esta documentación, mayormente manipulada y falsificada, nos ha permitido probar el intenso intercambio religioso y cultural que mantuvo el monasterio benedictino con cenobios aquitanos integrados en la red cluniacense. Tal intercambio puede considerarse como una consecuencia derivada del aperturismo político, religioso y cultural promovido por Sancho III el Mayor en la primera mitad del siglo XI.
KOMPENSASI DAN PENGEMBANGAN KARIR BERPENGARUH TERHADAP KEPUASAN KERJA DAN RETENSI KARYAWAN BPR LESTARI
Authors: Wirayudha Cokorda Alit , Adnyani I Gusti Ayu Dewi
Published: July 2020

Retensi karyawan dalam suatu perusahaan atau instansi digambarkan dengan adanya kompensasi, pengembangan karir dan kepuasan kerja. Kompensasi dan pengembangan karir yang diberikan akan meningkatkan kepuasan kerja sehingga timbul rasa untuk tinggal lebih lama dalam perusahaan. Tujuan penelitian adalah untuk mengetahui pengaruh kompensasi dan pengembangan karir terhadap kepuasan kerja dan retensi karyawan. Penelitian ini dilakukan di BPR Lestari Teuku Umar Denpasar. Sampel sebanyak 83 orang melalui Simple Random sampling. Pengumpulan data melalui wawancara dan kuesioner. Teknik analisis yang digunakan adalah analisis jalur. Kompensasi dan pengembangan karir berpengaruh positif dan signifikan terhadap kepuasan kerja. Kompensasi, pengembangan karir dan kepuasan kerja berpengaruh positif dan signifikan terhadap retensi karyawan. kepuasan kerja memediasi pengaruh kompensasi terhadap retensi karyawan, dan kepuasan kerja memediasi pengaruh pengembangan karir terhadap retensi karyawan. ketika kompensasi dan pengembangan karir yang diperoleh oleh karyawan meningkatkan kepuasan kerja, maka kepuasan kerja yang dirasakan oleh karyawan menjadi semakin kuat sehingga berpotensi meningkatkan retensi karyawan.

Kata kunci  : kompensasi, pengembangan karir, kepuasan kerja, retensi karyawan.
PERAN KEPUASAN KONSUMEN MEMEDIASI PENGARUH KUALITAS PELAYANAN DAN CITRA MEREK TERHADAP POSITIVE WORD OF MOUTH
Authors: Punkyanti Ni Putu Dema , Seminari Ni Ketut
Published: July 2020

This study aims to determine the effesct of service quality, and brand image on positive word of mouth through customer satisfaction as a mediating variable. This research was conducted on Samsung Smartphone Consumers in Denpasar City, using Non-Probability Sampling techniques, as many as 100 respondents. Data collection was obtained from the distribution of questionnaires. Data analysis techniques used are path analysis and multiple test. The results showed that service quality had a positive and significant effect on positive word of mouth, brand image had a positive and significant effect on positive word of mouth, service quality had a positive and significant effect on customer satisfaction, brand image had a positive and significant effect on customer satisfaction, customer satisfaction positive and significant effect on positive word of mouth, the role of customer satisfaction mediates positively and significantly the relationship of service quality to positive word of mouth, and the role of consumer satisfaction positively and significantly relationship brand image to positive word of mouth.

Keywords: brand image, customer satisfaction, service quality, positive word of mouth
PENGARUH KOMITMEN ORGANISASIONAL TERHADAP ORGANIZATIONAL CITIZENSHIP BEHAVIOUR DENGAN KEPUASAN KERJA SEBAGAI VARIABEL PEMODERASI
Authors: Krisjayanti Ni Kadek Ryan , Supartha Wayan Gede
Published: July 2020

Penelitian ini bertujuan untuk menyelidiki peran moderasi dari kepuasan kerja pada pengaruh komitmen organisasi terhadap Organizational Citizenship Behaviour (OCB). Lokasi penelitian dipilih di Dinas Sosial Kota Denpasar. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Berdasarkan hasil analisis yang dilakukan, didapatkan hasil bahwa komitmen organisasional berpengaruh signifikan pada OCB. Demikian juga pada variabel kepuasan kerja berpengaruh pada OCB pada pegawai Dinas Sosial Kota Denpasar. Kepuasan kerja memperkuat pengaruh komitmen organisasi pada OCB. Hasil penelitian ini memberikan sebuah implikasi teoritis bagaimana pentingnya komitmen organisasional dan kepuasan kerja dapat mempengaruhi Organizational Citizenship Behaviour (OCB).

Kata Kunci: Komitmen organisasi, organizational citizenship behavior, kepuasan kerja.
DISIPLIN KERJA, KESEHATAN DAN KESELAMATAN KERJA BERPENGARUH TERHADAP PRODUKTIVITAS KERJA KARYAWAN SARIASIH GARMENT
Authors: Ginting Briyan Artha , Suana I Wayan
Published: July 2020

Productivity is the ability to achieve certain tasks in accordance with predetermined standards. Companies must create safe work environment to motivate employees so that they can increase overall company productivity. Purpose of the study is to explain the effect of work discipline, occupational health and safety on the work productivity of Sariasih Garment employees with 51 people as samples, using saturated sample method. Data collected through observation, interviews and questionnaires and analyzed by multiple linear regression. Based on the results, work discipline, occupational health and work safety have  positive and significant effect on employee work productivity. It is expected that company pays attention to employees' compliance with regulations in doing their jobs and the company is able to create a safe, comfortable and clean work environment. Employees have enthusiasm and protection while working so that employees are able to increase work productivity in order to create maximum work results.

Keywords: work productivity, work discipline, work health and safety
PENGARUH NILAI UTILITARIAN DAN PERSEPSI KEMUDAHAN PENGGUNAAN TERHADAP KEPUASAN UNTUK MENINGKATKAN NIAT BELI ULANG (Studi pada Pengguna Aplikasi E-Money Merek OVO di Kota Denpasar dan Kabupaten Badung)
Authors: Charisma Lady , Suprapti Ni Wayan Sri
Published: July 2020

The purpose of this study is to determine the effect of utilitarian value and perceived ease of use on satisfaction to increase repurchase intentions. The study was conducted in Denpasar City and Badung Regency involving 104 respondents who met the criteria based on purposive sampling technique. The questionnaire was tested on 30 respondents in advance to find out the accuracy and consistensy of the questionnaire through validity and reliability tests. Furthermore, the overall data received was analyzed using multiple regression analysis and simple regression analysis. The results found that utilitarian value and perceived ease of use have a positive and significant effect on satisfaction, satisfaction has a positive and significant effect on repurchase intention, and utilitarian value is the most variabel that affected the satisfaction.

Keywords: utilitarianivalue, perceivediease ofiuse, satisfaction, repurchaseiintention
KUALITAS KEHIDUPAN KERJA BERPENGARUH TERHADAP KINERJA KARYAWAN DENGAN KOMITMEN ORGANISASIONAL SEBAGAI VARIABEL MEDIASI
Authors: Putra I Putu Widnyana , Dewi AA. Sagung Kartika
Published: July 2020

Employee performance is result of work in quantity and quality achieved by an employee in carrying out tasks with the responsibilities that have been given. Purpose of this is to determine the effect of quality of work life on employee performance with organizational commitment as mediator. This research conducted at Bukit Cili Rafting Karangasem with 45 samples, using saturation sampling method. Data collected through interviews and questionnaires and analyzed by path analysis. Based on results, quality of work life has positive and significant effect on employee performance and organizational commitment. Organizational commitment has positive and significant effect on employee performance. Organizational commitment as mediator influences quality of work life on employee performance. Quality of work life and organizational commitment can significantly improve employee performance, when quality of work life obtained by employees is high, it can increase organizational commitment to be higher and thus potentially improve employee performance.

Keywords: employee performance, quality of work life, organizational commitment
PERAN BURNOUT MEMEDIASI PENGARUH STRES KERJA TERHADAP TURNOVER INTENTION KARYAWAN KUTABEX BEACH FRONT HOTEL BALI
Authors: Nadia Sintyadewi Ni Putu Mas , Manuati Dewi I Gusti Ayu
Published: July 2020

Penelitian ini bertujuan untuk menganalisis pengaruh stres kerja terhadap turnover intention dengan burnout sebagai variabel mediasi. Lokasi penelitian adalah di Kutabex Beach Front Hotel Bali. Populasi pada penelitian ini berjumlah 109 karyawan dengan sampel sebanyak 86 orang ditentukan melalui Rumus Slovin. Metode penentuan sampel adalah proportionate random sampling. Teknik analisis yang diterapkan untuk pengujian hipotesis adalah Path Analysis. Hasil penelitian menunjukkan stres kerja berpengaruh positif dan signifikan terhadap burnout dan turnover intention. Burnout berpengaruh positif dan signifikan terhadap turnover intention. Selanjutnya burnout secara signifikan memediasi pengaruh stres kerja terhadap turnover intention. Temuan penelitian ini memberikan implikasi terhadap strategi pengembangan sumber daya manusia di Kutabex Beach Front Hotel Bali untuk lebih memperhatikan karyawan agar tidak memiliki niat untuk meninggalkan perusahaan.

Kata Kunci: stres kerja, burnout, turnover intention.
INDUCED IN VIVO MUTAGENESIS USING COLCHICINE IN HYDROGEN PEROXIDE ON M2 COWPEA, YARDLONG BEAN AND COMMON BEAN
Authors: Susrama I Gede Ketut , Pradnyawathi Ni Luh Made
Published: July 2020

Research on doubling plant chromosome using colchicine has been carried out for years with water as its solvent. In this study, an innovation was carried out by trying to do colchicine treatment in hydrogen peroxide. In this in vivo induced mutagenesis research, colchicine in hydrogen peroxide was administered as mutagen on seeds three species of crops i.e. mutan M2 cowpea, yardlong bean, and common bean by soaking method. The results of this research showed that three times multistep mutant (M3) of cowpea was having mutant characteristics that the shape of its leaflet changed from rhombus to ovate. Besides, both yardlong bean varieties used in this research (BLR and KTR) showed indication of a mutant crop that having compound leaves with more than three leaflets in a stalk. Common bean of PTW variety was not attacked by any aphid but it was attacked by leafminer. Finally, we found “rainbow common bean” from this research.
ANALYSIS OF LIMONENE AND OTHER ANTIOXIDANTS IN COMMERCIALESSENTIAL OIL PRODUCTS COMPARED TO HOMEMADE VIRGIN COCONUT OIL
Authors: Suaniti Ni Made , Adnyana I Wayan Bandem , Manurung Manuntun , Ratnayani Oka , Anjani Raisyah
Published: July 2020

Essential oil production in the market is very diverse with various brands labeled as antioxidants that have gained more attention in the society recently. The purpose of this study was to analyze limonene and other antioxidants content of the essential oils in the market compared to homemade virgin coconut oil. The method used was Gas Chromatography-Mass Spectrometry (GC-MS) and Fourier-transform infrared (FTIR) Spectroscopy. The infrared spectrogram showed the presence of alkanes and esters respectively at wave numbers of 3000-2850 and 1750-1730 cm-1. Chromatogram results showed the presence of limonenecompounds and some antioxidants with a fairly good separation in the several types of oils, which was not detected in the homemade virgin coconut oil.
THE EFFECTIVENESS OF INDIGENOUS ENDOMYCORRHIZA AND RHIZOBIUM INOCULUM IN INCREASING NUTRIENT UPTAKE AND YIELD OF SOYBEAN IN DRY LAND
Authors: Kiuk Yosni , Rai I Nyoman , Kesumadewi Anak Agung Istri
Published: July 2020

Increasing the productivity of soybeans in dry land can be done by designing a package of fertilizer technology based on biological materials using indigenous endomycorrhiza and Rhizobium. The application of indigenous endomycorrhizal biofertilizer combined with Rhizobium is expected to be able to improve nitrogen and phosporus uptake so as to increase the productivity of soybeans in dry land. The experiment used two-factor factorial randomized block design. The first factor was dose of endomycorrhizal spores of Glomus that consisted of four levels, namely, treatment without endomycorrhiza inoculation, dose of 50endomycorrhizal spores, dose of 100 endomycorrhizal spores, and dose of 150 endomycorrhizal spores. The second factor was inoculation of Rhizobium inoculum that consisted of two levels, namely, treatment without Rhizobium inoculation and Rhizobium inoculation. The results showed that combination of 50 endomycorrhizal spores with Rhizobium inoculation gave the best effect on the number of effective root nodules per plant, endomycorrhizal infection per plant, nutrient uptake by plant, number of pods per plant, number of seeds per plant, and oven-dry weight of seeds per plant.
DNA POLYMORPHISM AND GENETIC DIVERSITY OF MANGO (Mangifera sp.) GERMPLASM IN TROPICAL ISLAND
Authors: Suwardike Putu , Rai I Nyoman , Dwiyani Rindang , Kriswiyanti Eniek
Published: July 2020

Creation of new superior varieties of mango through the empowerment of local genetic resources requires information about the potential properties of mango germplasm, including DNA polymorphism and its genetic diversity. This research aimed to obtain basic data on DNA polymorphism, genetic relationship, genetic similarity level, and molecular accession of Bali’s unique local mango. Sampling was conducted in four regencies in the Province of Bali. DNA preparation, PCR, and microsatellite analysis were carried out at the Laboratory of Genetics and Plant Breeding, Faculty of Agriculture, Gadjah Mada University. It found 44accessions of mangoes in Bali. The test results with 10 pairs of SSR markers showed that all primers produced polymorphic loci. There were 825 amplified DNA bands. Primer of AY31 produced the highest number of loci, which were 14 loci, while AY21 produced the fewest loci, i.e., 3 loci. Forty-four mango accessions showed a genetic similarity coefficient of 0.27 to 0.97. At a coefficient of 0.27, accessions were divided into 2 major groups: group A and group B. Group A consisted of two accessions, namely, KRA-005 and BDG-006 (Mangifera foetida Lour.), which had a similar coefficient of 0.657. Group B was divided into twosmaller groups, namely, groups B1 and B2, at a similarity coefficient of 0.342. Group B1 consisted of 39 accessions, while group B2 consisted of 3 accessions. Accessions Madu Anggur, Gading, Sambuk Mengwi, Kakul and Pakel Sulangai were identified as having unique alleles.
Rekonstruksi Penis pada Entrapped Penis setelah Perbaikan Hipospadia: Laporan Dua Kasus
Authors: Duarsa Gede Wirya Diptanala Putra , Tirtayasa Pande Made Wisnu , Pramana I. B. Putra , Duarsa Gede Wirya Kusuma
Published: July 2020

Latar belakang: Entrapped penis adalah bentuk concealed penis yang didapat, disebabkan oleh jaringan sikatrik tebal yang terdapat pada penis. Jaringan sikatrik tersebut dapat disebabkan oleh sirkumsisi, operasi hipospadia atau trauma. Kasus: Kami melaporkan dua kasus entrapped penis yang muncul setelah operasi rekonstruksi pada hipospadia. Kasus pertama adalah laki-laki 13 tahun dan kasus kedua adalah anak laki-laki berusia 8 tahun, kedua pasien datang dengan keluhan entrapped penis. Kedua pasien lahir dengan kelainan hipospadia dan sudah menjalani beberapa kali operasi rekonstruksi untuk keluhan hipospadia yang dialami. Setelah operasi, kedua pasien mengeluhkan kondisi entrapped penis. Pada pemeriksaan fisik didapatkan kondisi entrapped penis, dengan ukuran penis yang normal saat diretraksi. Tidak terdapat keluhan kesulitan miksi, nyeri saat miksi maupun nyeri suprapubik. Pada pasien dilakukan operasi rekonstruksi untuk membebaskan jaringan ikat pada penis dan skin flap. Pada pasien dilakukan pemasangan kateter foley 12 Fr dan pembebatan penis selama 5 hari. Pasien juga diberikan antibiotika dan analgesik. Kedua pasien dipulangkan tanpa komplikasi. Simpulan: Entrapped penis merupakan suatu komplikasi yang sering terjadi pada operasi rekonstruksi hipospadia maupun sirkumsisi. Penanganan rekonstruksi terdiri dari pembebasan jaringan ikat pada penis, skin flap dan operasi lain yang diperlukan sesuai kondisi pasien.
Retroperitoneal Pleomorphic Rhabdomyosarcoma in Adult: A Rare Case Report
Authors: Martono Budi , Inggriani Sri
Published: July 2020

Background: Rhabdomyosarcoma (RMS) is the most common type of soft tissue sarcoma in children, however, RMS is a rare malignancy in adults. Head and neck are the most common site for RMS, while intrabdominal RMS are rare in adults. Case: We present a rare case of a retroperitoneal abdominal mass, treated surgically with histopathology results of a retroperitoneal RMS. We discuss the clinical presentation, image findings, and treatment for this case. Conclusion: Intraabdominal tumours need to be identified quickly and precisely. CT scan or MRI can help clinicians to determine the staging, therefore plans the best treatment for the patient. In our case, surgery and radiotherapy showed promising outcome. The lack of literature and consensus on a standardized approach to systemic treatment and outcome in retroperitoneal pleomorphic RMS in adults makes our case a rare presentation of rhabdomyosarcoma and thus the need for reporting.