bluuebunny/crossref_metadata_2025 huggingface dataset:
Seasonality and out-migration of residents
Authors: Okumuş Duygu
Published: February 2020

This paper explores the socio-economic and cultural transitions of Bozcaada, a small Turkish island in northern Aegean Sea, with a focus on seasonal changes. The local economy of the island has shifted from small-scale viniculture to domestic tourism over the last three decades. Currently, the local economy became dominated by domestic tourism businesses. Alongside this major change, the socio-cultural structure of the island has started to change with in-migration of middle-class urbanites. Although tourism enabled the local population to remain in the location in the light of the downfall of small-scale agricultural practices, it also brought about an unusual pattern of seasonal migration: temporary out migration of the static residents. Almost three quarter of the registered population on Bozcaada move to city centres in winter which is off-season for the local tourism. This not on only interrupts the socio-economic and socio-cultural life of the island but also put the local services in danger.
Genetic control of coppice regrowth in Eucalyptus spp.
Authors: Amâncio Marcos Rafael , Pereira Fernanda Bortolanza , Paludeto João Gabriel Zanon , Vergani Amanda Roberta , Bison Odair , Peres Fabiana Schmidt Bandeira , Tambarussi Evandro Vagner
Published: February 2020

Forest companies prefer a coppice system as a silvicultural strategy owing to its economic and sustainability advantages compared to developing new plantations for second rotations. However, studies aiming to determine the selection of superior genetic material for this management strategy are scarce. In this study, we evaluated five clonal tests of Eucalyptus spp. located in Itatinga and Angatuba, São Paulo State, Brazil, to determine the genetic correlations and control of productivity for regrowth management in two rotations. The volume (m3) and survival of the Eucalyptus spp. clonal tests were determined for the two rotations at 5.5 years of age. The experiments were carried out in a randomized block design with six replicates, five plants per plot, and unbalanced treatments. The heritability in the normal scale (

h
^

n
2

\hat h_n^2

) for the survival ranged from 0.056 to 0.11, the heritability in the broad sense (

h
^

g
2

\hat h_g^2

) ranged from 0.205 to 0.334, and the genotypic correlation was positive and high (0.71-0.86), and statistically significant to the genetic means for the two rotations. The ranking of the best clones in the second rotation was similar (76 %) to their ranking in the first selection. Thus, for the evaluated material, there was no need for the second measurement to obtain accurate selection when managing a coppice system.
Superoxide Dismutase 2 Val16Ala Polymorphism is Associated with Amiodarone-Associated Liver Injury
Authors: Radmanovic Branimir , Jovanovic Jovan , Djordjevic Natasa , Baskic Dejan , Cukic Jelena , Sazdanovic Predrag , Vojinovic Radisa H. , Sazdanovic Maja , Pantic Katarina , Milovanovic Dragan R.
Published: February 2020

Association of SOD2 V16A single-nucleotide polymorphism (rs4880) with drug hepatotoxicity were reported but relationships with amiodarone prescriptions remained unexplored. Research was an exploratory, controlled prospective clinical trial. Patients hospitalized and treated in Clinical Center in Kragujevac, Serbia (in year 2017) were divided into experimental (using amiodarone, having liver injury, n=29, 19 males, the mean age 66.8±10.4 years), control A (neither amiodarone use nor hepatotoxicity, n=29, 19, 66.1±10.3) and control B group (using amiodarone, not having hepatotoxicity, n=29, 19, 66.8±9.8). From blood samples, among other routine biochemistry, genotyping for SOD2 polymorphism Val16Ala was conducted using real-time PCR method with TaqMan® Genotyping Master Mix and TaqMan® DME Genotyping Assay for rs4880. Patients taking amiodarone and having liver injury were mostly carriers of Val/Val (TT) genotype (13 of 24 patients, 54.2%) while Val/Ala (TC) and Ala/Ala (CC) genotypes prevailed in control group A (19 of 40, 47.5%) and control group B (9 of 23, 39.1%), respectively (2=10.409, p=0.034). Frequency of Val (T) and Ala (C) alleles were 0.51 and 0.49, respectively in the whole study sample (Hardy Weinberg equilibrium, 2=0.56, p=0.454). Carriers of TT genotype had significantly higher ALT (437.0±1158.0 vs 81.9131.5 U/L), total bilirubin (28.320.5 vs 15.313.0 mol/L) and total bile acid concentrations (10.910.2 vs 6.45.3 mol/L) compared to carriers of TC genotype (U=2.331, p=0.020, U=3.204, p=0.001 and U=2.172, p=0.030, respectively). Higher incidence of 47T allele of SOD2 was inpatients with amiodarone-associated liver injury as compared to patients on amiodarone not experiencing hepatotoxic effects.
ТОРФЯНЫЕ БОЛОТА И ИХ БИОСФЕРНАЯ РОЛЬ
Authors: Инишева Л.И. , Порохина Е.В. , Сергеева М.А. , Кобак К.И.
Published: February 2020

Болота занимают в России значительные территории. В статье рассмотрены основные факторы процесса образования торфяных болот и их биосферные функции. На примере сосново-кустарничково-сфагновых биогеоценозов Западной Сибири проанализирован баланс углерода в различные по погодным условиям годы. Результаты полевых наблюдений и проведенные расчеты прироста торфа в некоторых типах болот на основе математической модели свидетельствуют о положительном балансе (нетто-накоплении углерода) в разные годы. Можно сделать предположение, что в предстоящие десятилетия в современных климатических условиях (при увеличении количества осадков и повышении температуры), в северных регионах России, в том числе и на территории Западной Сибири, процесс болотообразования и торфонакопления активизируется.
MEMANTAPKAN LANDASAN HUKUM FORMIL SEBAGAI ALAT SINGKRONISASI DAN HARMONISASI PERATURAN PERUNDANG - UNDANGAN
Authors: Nur Insan Tajali
Published: February 2020

The regulation in the Regional Regulation is faced with the problem of how the Regional Regulation can regulate the affairs of authority in accordance with the characteristics of the region. But it does not conflict with the higher laws and regulations. One of the problems is Disharmony legislation resulting in differences in interpretation in its implementation; the emergence of legal uncertainty; Legislation is not carried out effectively and efficiently, and legal dysfunction, in a disharmonic manner, the rules and regulations - Invitation under the above laws and regulations is an evaluation material. But de facto, there are a number of draft regulations based on rules outside the order of the laws.Whereas in Article 7 paragraph 2 of Act Number 12 of 2011 confirms the strength of the laws of the legislation in accordance with the hierarchy in paragraph 1. Continued related to Article 140 paragraph (3) of Law Number 23 of 2014 concerning the Establishment of Legislation as has undergone the second amendment to the Law of the Republic of Indonesia Number 9 of 2015 concerning Regional Government, states that the procedure for preparing a draft Regional Regulation from the Governor or Regent / Mayor is regulated by a Presidential Regulation. Then Article 141 paragraph (2) of the Law on Regional Government states that further Provisions concerning the procedure for preparing the Regional Regulation are regulated in the DPRD Rules of Procedure.Based on the principle of the formation of laws and regulations, the Minister of Home Affairs's regulation violates the principle of conformity between types and materials of content, because the substance should be the material of the contents of the Presidential Regulation as part of the hierarchy of the Order of Regulations - Invitation and the contents of the DPRD Rules of Procedure.
KEDUDUKAN HUKUM ADAT DALAM ERA REFORMASI
Authors: Mukmin Abdul
Published: February 2020

Berbicara persoalan penegak hukum adat Indonesia, memang sangat prinsipil karena adat merupakan salah satu cermin bagi bangsa, adat merupakan identitas bagi bangsa, dan identitas bagi tiap daerah. Dalam kerangka pelaksanaan Hukum Tanah Nasional dan dikarenakan tuntutan masyarakat adat maka pada tanggal 24 Juni 1999, telah diterbitkan Peraturan Menteri Negara Agraria/Kepala Badan Pertanahan Nasional (BPN) No. 5 Tahun 1999 tentang Pedoman Penyelesaian Masalah Hak Ulayat Masyarakat Hukum Adat, peraturan ini dimaksudkan untuk menyediakan pedoman dalam pengaturan dan pengambilan kebijaksanaan operasional bidang pertanahan serta langkah-langkah penyelesaian masalah yang menyangkut tanah ulayat.

Indonesia merupakan negara yang menganut pluralitas di bidang hukum, di mana diakui keberadaan hukum positif, hukum agama dan hukum adat. Dalam prakteknya (deskritif) sebagian masyarakat masih menggunakan hukum adat untuk mengelola ketertiban di lingkungannya.

Di tinjau secara preskripsi (dimana hukum adat dijadikan landasan dalam menetapkan keputusan atau peraturan perundangan), secara resmi, diakui keberadaaanya namun dibatasi dalam peranannya. Beberapa contoh terkait adalah undang-undang di bidang pertanahan (UU No. 5 th 1960) yang mengakui keberadaan hukum adat dalam kepemilikan tanah.
KAJIAN TENTANG MANFAAT PENELITIAN HUKUM BAGI PEMBANGUNAN DAERAH
Authors: Santoso M. Agus
Published: February 2020

Penelitian hukum adalah sebuah kegiatan ilmiah dalam rangka mengembangkan ilmu pengetahuan hukum dan untuk mengetahu beberapa kasus atau masalah pada semua kegiatan, termasuk masalah-masalah yang sedang berkembang dibeberapa daerah. Penelitian hukum terdiri dari dua jenis, yaitu penelitian hukum normatif dan penelitian hukum empiris.

Penelitian hukum normatif adalah sebuiah penelitian mengenai prinsisp-prinsip, sistematika, sinkronisasi, sejarah dan perbandingan hukum yang menggunakan data primer berupa perundang-undangan dan data sekunder berbentuk literatur. Penelitian hukum empiris sosiologis terdiri dari penelitian indentifikasi hukum tidak tertulis dan penelitian keefektian bekerjanya hukum dilapangan atau pada masyarakat, yang menggunakan data primer berupa gejala sosial pada masyarakat, dan data sekunder dalam bentuk peraturan perundang-undangan dan literatur.

Penelitian hukum sangat diperlukan dalam rangka pembangunan daerah, mulai dari perencanaan, pada saat pelaksanaan proyek sampai selesai, dan saat pembuatan laporan pertanggungjawaban. Bahkan pada saat pembangunan sudah selesaipun penelitian hukum masih sangat diperlukan dalam rangka mengevaluasi kegiatan fisik maupun sumber daya manusia dengan menggunan prosedur yang sudah ditentukan.
“TINJAUAN YURIDIS PERATURAN DAERAH KOTA SAMARINDA NOMOR 14 TAHUN 2009 TENTANG PENYELENGGARAAN ADMINISTRASI KEPENDUDUKAN DAN PENCATATAN SIPIL DI KOTA SAMARINDA DALAM PENCATATAN ANAK DI LUAR PERKAWINAN”
Authors: Adiyatma Iqbal , Pratiwie Dinni Wirawan
Published: February 2020

Administrasi Kependudukan dan Pencatatan Sipil bagi penduduk merupakan sebuah pelayanan oleh pemerintah diharapkan dapat memberikan pemenuhan atas hak-hak administratif penduduk melalui peran aktif Pemerintah dan Pemrintah Daerah. Salah satu diantaranya merupakan pencatatan anak di luar perkawinan, di Kota Samarinda wewenang pencatatan tersebut diberikan kepada Kantor Dinas Kependudukan dan Pencatatan Sipil Kota Samarinda berdasarkan Undang-Undang Nomor 14 Tahun 2009 Tentang Penyelenggaraan Administrasi Kependudukan Dan Pencatatan Sipil Di Kota Samarinda berupa pengakuan dan pengesahan. Pencatatan anak di luar perkawinan dihrapkan dapat memberikan pemenuhan hak kenegaraan oleh negara dan memberikan perlindungan status secara hukum bagi anak yang lahir tidak secara perkawinan baik agama ataupun secara hukum negara.
“IMPLIKASI HUKUM PENGANGKATAN TENAGA HONORER MENJADI CALON PEGAWAI NEGERI SIPIL”
Authors: Nugraha Satriya
Published: February 2020

In the Employment Law is not found that the Government may appoint civil servants Candidate (employess) derived from Honorary Workers but then with Government Regulation No. 48 Year 2005 About Appointment of Honorary Workers Being employess has set a policy that the Government may appoint honorary be employess and then amended by Government Regulation No. 43 of 2007 On Amendment of Government Regulation No. 48 Year 2005 concerning the appointment of Honorary Workers Being employess. This study aims to assess the presence of Honorary Workers in the perspective of Employment Law and Legal Implications Power Honorary appointment into employess. This type of research is normative and descriptive analytical study the rules or norms of positive law, relating to the Government's policy to raise the Honorary Workers be employess. The results of this study found that the appointment of Honorary Workers become employess more viscous aspects of public policy rather than juridical aspects. But public policy is then given a legal basis in the form of Government Regulation. Legal implications of the appointment of Honorary be employess conflict between Employment Law with Government Regulations governing, so that under the principles of law should be a higher Regulations beat / disregard the underlying Regulation and this may mean that the implications of the appointment of Honorary Workers into the civil servant is not valid in terms of Legal Aspects
Pengaruh Pajak Tangguhan, Perencanaan Pajak dan Asset Perusahaan Terhadap Manajemen Laba Pada Perusahaan Kimia yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017
Authors: Puspitasari Dhea Pranatania , Murdiati Sri
Published: February 2020

Objectives to be achieved in this research are: 1). To know the effect of tax deferred, tax planning and corporate assets together to earnings management at chemical company, 2). To determine the effect of deferred tax on earnings management at chemical companies, 3). To know the effect of tax planning on earnings management at chemical company, 4). To know the influence of company's asset to earnings management at chemical company. Data collection method used in this research is dentasiasi. While the data analysis and hypothesis test used are classical assumption testing, multiple linear regression analysis, simultaneous significance test (F statistic test), significant test of individual parameter (t test statistic), and Coefficient of Determination. Based on the calculation result there is significant influence of tax deferred, tax planning and company asset collectively to earnings management at chemical company proven from result of test of significant test of simultan parameter (statistic test F) got probability sig value equal to 0,022 <0,05. There is no significant partial tax effect on profit management in chemical companies as evidenced by the result of testing  the  significance  of  individual  parameters  (statistical  test  t)  of  deferred  tax  on  earnings management obtained probability sig value of 0.904> 0.05. There is significant influence of tax planning partially to earnings management at chemical company proven from result of test of significant test of individual parameter (statistic test t) tax planning to earnings management got probability sig value equal  to  0,013  <0,05.  There  is  no  significant  influence of company asset partially  to  earnings management at chemical company proved from result of calculation of test of significant individual parameter (statistic test t) company asset to earnings management got probability sig value equal to 0,166 <0,05.
Pengaruh Kesadaran Membayar Pajak, Persepsi Wajib Pajak Dalam Pelaksanaan Sanksi Denda, SPPT, dan Pemeriksaan Pajak Terhadap Keberhasilan Penerimaan Pajak Bumi dan Bangunan Perdesaan dan Perkotaan di Kecamatan Wanasari Kabupaten
Authors: Muttaqin Ibnu
Published: February 2020

Ibnu Muttaqin 4314500030 Influence of awareness of paying taxes, perception of tax payers in the implementation of financial penalties, SPPT (Tax Payable Notification) and tax audit of the success of land tax revenues and rural and urban buildings in Wanasari District, Brebes Regency. Faculty of Economics and Business, Pancasakti University Tegal 2018. The purpose of this study is to find out whether awareness of paying taxes, the perception of tax payers in the implementation of financial penalties, SPPT (Taxable Income Tax Notification) and tax audit affect both simultaneously and partially on the success of land tax revenue and rural and urban buildings in Wanasari District, Brebes Regency. Population in this research is tax payer of earth and rural and urban building in District Wanasari Brebes Regency in year 2017 as many as 62,065. The sample is calculated using the Slovin formula, so that it gets a sample of 100 respondents. Data collection method uses a questionnaire. The analysis used is multiple linear regression analysis. The test results show that 1) Awareness of paying taxes, tax payer perception in the implementation   of   financial   penalties,   SPPT   (Tax   Notification   Letters)   and   tax   inspection simultaneously affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes. 2) Awareness of paying taxes affect the success of tax revenue earth and rural and urban buildings in District Wanasari Brebes District. 3) Tax payer's perception in the implementation of financial penalties, SPPT (Tax Notification Letters) and tax audit have no effect on the success of tax revenue of earth and rural and urban building in Wanasari Sub-district of Brebes Regency.
Pengaruh Return On Assets, Corporate Governance dan Karakter Eksekutif Terhadap Tax Avoidance (Pada Sektor Pertambangan yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2017)
Authors: Aulia Himatul , Sumarno  , Indriasih Dewi
Published: February 2020

Penelitian ini bertujuan untuk menguji pengaruh return on assets, corporate governance dan karakter eksekutif terhadap tax avoidance pada Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia. Mekanisme return on assets, corporate governance (kepemilikan institusional, komisaris independen, komite audit) dan karakter eksekutif (risiko perusahaan). Populasi dalam penelitian ini adalah seluruh Perusahaan Pertambangan yang Terdaftar di Bursa Efek Indonesia tahun 2013 sampai 2017. Sedangkan sampel penelitian ini ditentukan dengan metode purposive sampling sehingga diperoleh 35 data perusahaan sampel. Jenis data yang digunakan adalah data sekunder yang diperoleh dari www.idx.co.id dan website perusahaan. Metode analisis yang digunakan adalah analisis regresi linear berganda. Berdasarkan hasil analisis regresi linear berganda hasil penelitian ini menyimpulkan: (1) Return on Assets berpengaruh signifikan terhadap tax avoidance dengan nilai signifikansi 0,015 < 0,05 (2) Kepemilikan Institusional berpengaruh signifikan terhadap tax avoidance dengan nilai signifikansi 0,000 < 0,05 (3) Komisaris Independen berpengaruh signifikan terhadap tax avoidance dengan nilai signifikansi 0,032 < 0,05 (4) Komite Audit tidak berpengaruh signifikan terhadap tax avoidance dengan nilai signifikansi 0,185 > 0,05 (5) Risiko Perusahaan tidak berpengaruh signifikan terhadap tax avoidance dengan nilai signifikansi 0,77 > 0,05.
Pengaruh Suku Bunga, Pendapatan Nasabah, Jangka Waktu Kredit Terhadap Keputusan Jumlah Pengambilan Kredit di PD BPR BKK Taman Kabupaten Pemalang
Authors: Saroh Arsiani , Gunistiyo  , Subroto Setyowati
Published: February 2020

Tujuan penelitian ini adalah untuk mengetahui : 1) Pengaruh Suku Bunga Tehadap Keputusan Jumlah Pengambilan Kredit, 2) Pengaruh Pendapatan Nasabah Terhadap Keputusan Jumlah Pengambilan Kredit, 3) Pengaruh Jangka Waktu Kredit Terhadap Keputusan Jumlah Pengambilan Kredit, 4) Pengaruh Suku Bunga, Pendapatan Nasabah, Jangka Waktu Kredit Secara Bersama-sama Terhadap Keputusan Jumlah Pengambilan Kredit. Metode pengumpulan data yang digunakan pada penelitian ini adalah metode dokumentasi dan kuesioner. Sedangkan metode analisis data yang digunakan adalah korelasi product moment, analisis korelasi berganda, analisis regresi linier sederhana, analisis regresi linier berganda, analisis koefisien determinasi (R square). Hasil penelitian yaitu : 1) tidak terdapat pengaruh suku bunga terhadap keputusan jumlah pengambilan kredit di PD BPR BKK TAMAN Kabupaten Pemalang. Hal ini terbukti dari hasil perhitungan uji-t yang diperoleh nilai sig=0,764 > 0,05. 2) terdapat pengaruh pendapatan nasabah terhadap keputusan jumlah pengambilan kredit di PD BPR BKK TAMAN Kabupaten Pemalang. Hal ini terbukti dari hasil perhitungan uji-t yang diperoleh nilai sig = 0,000 < 0,05. 3) terdapat pengaruh jangka waktu kredit terhadap keputusan jumlah pengambilan kredit. Hal ini terbukti dari hasil perhitungan uji-t yang diperoleh nilai sig = 0,000 < 0,05. 4) terdapat pengaruh suku bunga, pendapatan nasabah, jangka waktu kredit secara bersama-samaterhadap keputusan jumlah pengambilan kredit di PD BPR BKK TAMAN Kabupaten Pemalang. Hal ini terbukti dari hasil perhitungan uji-t yang diperoleh nilai sig=0,000 < 0,05. 5) terdapat nilai koefisien determinasi sebesar 0,716 atau 71,6%. Hal ini telah menunjukan 71,6 % nilai proporsi keragaman variabel keputusan jumlah pengambilan kredit yang dapat diterangkan oleh besarnya keragaman variabel suku bunga, pendapatan nasabah, dan jangka waktu kredit. adapun sisanya sebesar 8,24 % sisanya di pengaruhi oleh varbel lain yang tidak dijelaskan dalam penelitian ini.
Pengaruh Kompetensi Sumber Daya Manusia, Sistem Pengendalian Intern Pemerintah, Pemahaman Basis Akrual, dan Pemanfaatan Teknologi Informasi terhadap Kualitas (Studi Kasus pada OPD Kabupaten Tegal)
Authors: Aulia Alfi , Susetyo Budi , Raharjo Teguh Budi
Published: February 2020

Penelitian ini bertujuan untuk mengetahui kompetensi sumber daya manusia, sistem pengendalian internal pemerintah, pemahaman basis akrual dan pemanfaatan teknologi informasi berpengaruh terhadap kualitas laporan keuangan pemerintah daerah Kabupaten Tegal. Penelitian ini dilakukan pada Organisasi Perangkat Daerah (OPD) Kabupaten Tegal. Jenis data yang digunakan adalah data primer, dengan jumlah responden sebanyak 92 orang. Metode pengumpulan data dilakukan dengan kuesioner. Sedangkan metode analisis data yang digunakan adalah analisis regresi linier berganda dengan menggunakan program SPSS versi 22. Hasil penelitian ini menunjukkan bahwa, kompetensi sumber daya manusia berpengaruh pada nilai signifikan 0,004, sistem pengendalian internal berpengaruh pada nilai signifikan 0,035, pemahaman basis akrual berpengaruh dengan nilai signifikan 0,000, pemanfaatan teknologi informasi berpengaruh pada nilai signifikan 0,003. Hasil uji koefisien determinasi diperoleh R2 sebesar 0,663 atau 66,3%. Dapat diartikan bahwa 66,3% kualitas laporan keuangan pemerintah daerah dalam model ini dipengaruhi oleh kompetensi SDM, sistem pengendalian internal pemerintah, pemahaman basis akrual dan pemanfaatan teknologi informasi. Sedangkan sisanya sebesar 33,7% dipengaruhi oleh faktor lain diluar model penelitian ini.
Pengaruh Ekspektasi Kinerja, Ekspektasi Usaha dan Faktor Sosial terhadap Penggunaan Sistem Informasi Akuntansi (Studi Kasus Pada Minimarket di Kota Tegal)
Authors: Handayani Lestari Ayu , Tabrani  , Indriasih Dewi
Published: February 2020

Tujuan dari penelitian ini adalah menguji pengaruh ekspektasi kinerja, ekspektasi usaha dan faktor sosial terhadap penggunaan sistem informasi akuntansi pada minimarket yang berada di Kota Tegal. Penelitian ini merupakan jenis penelitian korelasional dengan pendekatan kuantitatif. Populasi yang digunakan dalam penelitian ini adalah 100 minimarket di Kota Tegal. Metode pengambilan sampel yang digunakan adalah Convenience sampling, yaitu teknik sampling yang sebagai kumpulan informasi dari anggota-anggota populasi yang mudah diperoleh dan mampu menyediakan informasi tersebut dengan jumlah sampel dihitung dengan menggunakan rumus slovin. Jenis data yang digunakan adalah data kualitatif. Teknik pengumpulan data dilakukan dengan cara teknik kuesioner. Variabel penelitian ini terdiri dari ekspektasi kinerja (X1), ekspektasi usaha (X2), faktor sosial (X3) sebagai variabel independen, dan sistem informasi akuntansi (Y) sebagai variabel dependen, dengan skala pengukuran ordinal. Metode analisis yang digunakan dalam penelitian ini adalah analisis deskriptif, uji asumsi klasik, analisis regresi berganda, uji F, uji t dan koefisien determinasi. Hasil penelitian ini adalah secara parsial ekspektasi kinerja dan faktor sosial berpengaruh signifikan terhadap sistem informasi akuntansi, akan tetapi ekspektasi usaha tidak berpengaruh terhadap sistem informasi akuntansi
Analisis Perbandingan Penggunaan Forward Contract Hedging dan Money Market Hedging dengan Open Position dalam Meminimalkan Pembayaran Hutang Impor
Authors: Subaedah Siti , Sulistyani Tri , Amirah
Published: February 2020

Tujuan Penelitian ini adalah : 1) Untuk mengetahui ada atau tidaknya perbedaan antara penggunaan forward contract hedging dengan open position dalam meminimalkan pembayaran hutang impor. 2) Untuk mengetahui ada atau tidaknya perbedaan antara penggunaan money market hedging dengan open position dalam meminimalkan pembayaran hutang impor. Data yang dikumpulkan dalam penelitian ini adalah data kuantitatif. Sumber data dalam penelitian ini adalah sumber sekunder yang diperoleh dari laporan keuangan tahunan yang dipublikasikan dari Bursa Efek Indonesia periode 2014-2018. Sedangkan metode analisis data dan uji hipotesis yang digunakan adalah dengan uji beda T-test atau uji independent sampel T-test. Berdasarkan hasil penelitian diperoleh : 1) Tidak ada perbedaan yang signifikan antara penggunaan forward contract hedging dengan open position dalam meminimalkan pembayaran hutang impor. 2) Tidak ada perbedaan yang signifikan antara penggunaan money market hedging dengan open position dalam meminimalkan pembayaran hutang impor. Namun, di antara kedua teknik hedging tersebut, jumlah hutang impor yang paling rendah adalah ketika perusahaan menggunakan teknik money market hedging.
Kajian Stabilitas Wahana Angkut ALPO sebagai Fungsi Kapasitas Tangki Ballast
Authors: Arifin Arifin , Nugroho Wibowo Harso , Sahlan Sahlan
Published: February 2020

Data SKK migas menjelaskan bahwa terdapat sekitar 449 anjungan lepas pantai yang umurnya lebih dari 30 tahun, dan bahkan sudah tidak berproduksi lagi. Dalam kaitannya dengan keselamatan pelayaran dan berdasarkan regulasi IMO, anjungan lepas pantai tersebut perlu untuk segera dibongkar atau dipindahkan. Dalam rangka untuk mendukung kegiatan pembongkaran dan pemindahan anjungan lepas pantai pasca operasi (ALPO), diperlukan suatu perencanaan dan analisis wahana agar dapat dipergunakan untuk melakukan tujuan tersebut secara efektif dan aman. Suatu kajian dengan metode pendekatan numerik dilakukan terhadap perencanaan wahana angkut ALPO yang berupa analisis stabilitas intact kapal pada berbagai kondisi operasional kapal terutama saat departure, loading dan arrival dengan mengacu pada kriteria stabilitas yang diberikan oleh DNV atau IMO. Khusus untuk kondisi loading, kajian dilakukan dengan memvariasikan pengisian tangki ballast dalam bentuk prosentase kapasitas tangki ballast. Dari kajian ini dapat diketahui bahwa wahana angkut ALPO yang direncanakan dapat memenuhi kriteria stabilitas intact, terutama untuk kondisi saat departure dan arrival.  Sedangkan untuk kondisi saat loading, kriteria stabilitas dapat dipenuhi pada kondisi pengisian 40% kapasitas tangki ballast kapal.
Rehabilitasi Perumahan dan Permukiman Swadaya Penunjang Wisata Berbasis Kelayakan Huni di Pesisir Pantai Tanjung Bayang Makassar
Authors: Misbahuddin Fauziah Ahmad , Wunas Shirly , Arifin Mimi
Published: February 2020

The development of the function of private homes into rental homes in the coast of Tanjung Bayang tends not to pay attention to the standards of building feasibility and life eligibility for residents. This study aims to explain the physical condition of self-help housing and settlement to support tourism related to life feasibility on the coast of Tanjung Bayang Makassar. The data used are primary data that obtained from observations, interviews, literature reviews, laws on housing and settlements and data from the statistical center of the city of Makassar. Data analysis uses qualitative, quantitative and comparative descriptive. Data is presented in the form of numerical values ​​on a continuum scale and calculation of percentages in frequency tables using the IPA method.  The results of the study show that the conditions of the self-help housing and settlement in the coast of Tanjung Bayang Makassar has not fulfilled the requirements as a decent tourist residence. The safety aspects of the house buildings, space and window opening areas, as well as the completeness of facilities and infrastructure, such as the installation of electricity networks, availability of clean water, drainage facilities, landfills, and sewage systems are not according to the standards of eligibility for life and visit.  The proposed rehabilitation concept includes the direction of the concept of structure and material of the house conctruction, space and window opening area and the utility and sanitation.
The Effects Of A Low-Fat Diet And A Low-Carbohydrate Diet With Aerobic Exercise On Changing Of Lipid Profile
Authors: Dewantari Ni Made , Ambartana I Wayan , Suiraoka I Putu , Kusumayanti GA Dewi , Sukraniti Desak Putu , Pranidhana Putra I Gede Iswara
Published: February 2020

Lifestyle changes become the foundation in primary and secondary prevention of lipid and lipoprotein disorders. The aim of the study was to know the effectiveness of low fat diet and low carbohydrate diet with aerobic exercise toward lipid profile change. Type of experimental research with pre test-post test control group design. The sample of adult women in the city of Denpasar as many as 33 people, aged 30-50 years, IMT 25-30 kg/m2, allocated to 3 groups. Group 1 applied a low-fat diet, group 2 applied a low-carbohydrate diet and a group of 3 controls. Before and after the intervention a blood lipid profile was measured. Changes in blood lipid profile before and after intervention were analyzed by paired t-test. The difference in mean blood lipid profile in all three groups was analyzed by One Way Anova test. Low-fat diet and low-carbohydrate diet can lower total cholesterol and LDL-C significantly (p <0.05). The average decrease in total cholesterol with low fat diet was 16.82 mg/dL and low carbohydrate diet 14.64 mg/dL. Decreased LDL-C with a low-fat diet of 13.36 mg/dL and low-carbohydrate diet of 7.45 mg/dL. There was no significant difference in lipid profile changes between low fat diets compared to low carbohydrate diets (p>0.05). Thus a low-fat diet is as effective as a low-carb diet to improve lipid profile.
Correlation between hair zinc level and cognitive function in elderly population
Authors: Mutiara Dian Sarah , Sunardi Diana , Dewiasty Esthika
Published: February 2020

Introduction: Neurodegenerative disease is the most problem in elderly. Amyloid β (Aβ) accumulation is the major cause of cognitive impairment. Zinc has an important role in antioxidant and Aβ accumulation process. This study aimed to evaluate the correlation between hair zinc level and cognitive function in elderly.Methods: A cross sectional study was conducted involving 58 subjects of elderly in Jakarta. Subjects were recruited by consecutive sampling. Hair zinc level was measured by inductively coupled plasma emission spectrometer (ICPS) and cognitive function assessed by abbreviated mental test (AMT). Data analysis was done by spearman rank correlation test and p-value less than 0.05 were considered statistically significant.Results: The mean of age was 65.4 ± 4.4 years old and 56.9% of subjects were female. The mean of hair zinc level was 123.23 ± 69.71 µg/gram hair and 32.8% subjects had hair zinc deficiency. There was 91.4% subjects had normal cognitive function. The study showed no correlation between hair zinc level and cognitive function in elderly (p=0.871 ; r=-0.022).Conclusions: There was no correlation between hair zinc level and cognitive function in elderly. Further research is expected to be performed with different level of cognitive function.Keywords: cognitive, elderly, hair zinc level, zinc.
IS SERUM ZINC LEVEL CORRELATED WITH INSULIN RESISTANCE AMONG LACTATING MOTHERS IN JAKARTA?
Authors: Ramadhania Dian Araminta , Sunardi Diana , Sungkar Ali
Published: February 2020

Introduction: Insulin resistance is a condition that underlies the development of diabetes mellitus. The prevalence of diabetes mellitus keeps rising, including in Indonesia. A higher proportion of diabetes was found in women. Physiological changes during pregnancy can cause insulin resistance that may persist until postpartum period. Lactation and nutrient like zinc may improve insulin resistance. This study aimed to measure the correlation between zinc serum level and insulin resistance of lactating mothers in Jakarta.Methods: This study used cross-sectional design, was conducted in Puskesmas Kecamatan Grogol Petamburan, West Jakarta and Puskesmas Kecamatan Cilincing, North Jakarta from February to April 2019. A total of 75 lactating mothers at 3–6 months postpartum were selected using consecutive sampling method. Zinc serum was analyzed using atomic absorption spectrophotometry (AAS) method. Insulin resistance was assessed using the homeostasis model assessment-insulin resistance (HOMA-IR).Results: Approximately 76% (n = 57) subjects had low serum zinc level. Spearman correlation test between serum zinc level and HOMA-IR was done (r = 0.003, p = 0.977). Also, correlation test between BMI and HOMA-IR (r = 0.563, p <0.001).Conclusion: No correlation was found between serum zinc level and HOMA-IR however, there was a significant moderate positive correlation between BMI and HOMA-IR.Keywords: Lactation, zinc, insulin resistance, HOMA-IR, BMI
Tripping Performance Analysis and Quantifying Invisible Lost Time
Authors: Contreras William , Al-Hamrany Adnan , Wuhaimed Ali , Mathew Binil , Albassam Bassam , Ashraf Hamood , Kashif Muhammad
Published: February 2020

In the oil and gas drilling industry, cost savings has a key importance. Evaluating the operational efficiency of a rig on a daily basis has proven to be an economically rewarding pursuit, as it enables operators to identify and ensure that the majority of the operational time is spent drilling and making footage. It holds true that around 70% of the operational time on a rig is spent in unavoidable non-drilling activities. With respect to this, tripping in and out of hole are one of the inevitable operations that require a closer inspection in terms of its efficiency. This paper outlines the method used to evaluate tripping performance on a rig, and also outlines the benefits and findings of such analysis.

The innovative method used to evaluate the tripping performance includes the tripping speeds, time spent while making connections, and also the tripping footage over a certain period. This system is capable of evaluating the same Key Performance Indicator (KPI) over the depth of the cased hole and open hole separately, while streaming real-time data that can be calculated with the respective KPI. That information can be used to determine the effective tripping performance in real time, correlating with the benchmark post-optimized KPIs. The complex procedure is explained in detail in the paper and highlights the process of collecting raw data and turning it into valuable KPIs.

Directly identifying and reducing this Invisible Lost Time during the Tripping activity helps us to gain control over a previously intangible quantity of lost time. This translates to real world savings and meeting corporate bottom line requirements. Armed with the results for such analysis, Operators can persuade Rig Contractors to ensure best Drilling practices and ensure proper and on-time Well delivery.

Evaluating the Tripping speed is also further enhanced by incorporating averaging analysis like the Effective, Gross and Global Tripping speeds calculation. In addition to this, a historical analysis is also done to identify the true connection time in Slip to Slip Analysis. Having this data over a few months of activity on the rig across many wells gives us a general trend in the performance of the Rig. This analysis directly tells you how much of the time spent tripping is actually being wasted as Invisible Lost Time.
Research of experience of leader countries in the field of digital communications of government structures and business
Authors: Makarenko A. E.
Published: February 2020

The relationship between the perspective of sustainable development of States and the degree of their involvement in scientific and technological progress has been considered. The role of information and communication technologies in the development of society, as well as the importance of the Internet in the modern world to provide information and communication functions have been noted. The data describing the spread of the Internet in the countries of the world have been presented. The trend of increasing the number of Internet users has been traced. The high efficiency of digital communications in comparison with traditional means of communication has been emphasized.

Such an important sphere of application of information and communication technologies in Russia as E-Government has been highlighted, the range of tasks assigned to it, advantages and possible problems in its use have been characterized. Ten countries as leading providers of public services and information via the Internet have been defined. The criteria for assessing the level of E-Government development: the online service index, the telecommunications infrastructure development index, the human capital index, as well as a single indicator – the E-Government development index, have been considered. The high place of Russia in the ranking of countries that have implemented E-Government has been noticed. The importance of ensuring transparency and accountability, protection of personal data, ensuring uninterrupted service and preventing the emergence of a digital barrier when using E-Government has been emphasized.

Areas, where digital services are particularly needed, have been described. The experience of ten leading countries in the implementation and use of E-Government, as well as in the field of communication of government structures and entrepreneurship has been studied and analyzed. Such important aspects as the need to develop effective, convenient, secure services for online services, the feasibility of automating business reporting, conducting tender purchases in a digital format, and the introduction of cloud computing in the public sector have been highlighted. The development of digital services should be accompanied by ensuring the security of staying in the digital space and improving the computer literacy of citizens. Implementing digital innovation is necessary, but it should not be an end in itself.
ReReflections on a Pacific regional event held in New Zealand: exploring best practice for serving Pacific communities
Authors: Jutel Sarah , Watson Bradley , Sopoaga Faafetai
Published: February 2020

The aim of this paper is to explore best practice, practical, collaborative and culturally-informed solutions for organising events to serve identified areas of importance for Pacific regional countries. This paper describes the design and implementation of a two-day hands-on workshop designed to support organizational capacity and strengthen innovation, solutions, and communication around mosquito-borne diseases in the Pacific region. The workshop (TechCamp New Zealand) was organised by the University of Otago in collaboration with the U.S. Consulate General New Zealand and with support from the Pacific Community (SPC). We share our experiences with the objective of supporting partnership approaches by governments, research institutions and other non-profit organisations when engaging with Pacific countries.
К ВОПРОСУ О РОЛИ РЕГИОНАЛЬНЫХ ИНСТИТУТОВ РАЗВИТИЯ В СОЦИАЛЬНО-ЭКОНОМИЧЕСКОМ РАЗВИТИИ РЕГИОНА
Authors: Тюрбеев Очир Геннадьевич
Published: February 2020

Целью исследования является анализ роли региональных институтов развития в социально-экономическом развитии региона. В качестве методов исследования были использованы методы формальной логики, статистические методы, институциональный анализ. Проведенное исследования показало, что ключевая задача институтов развития заключается в минимизации так называемых «провалов рынка», которые не в состоянии реализовать рыночные механизмы. При этом выделяют институты развития, созданные на уровне Федерации и на уровне регионов. Ключевыми целями создания институтов развития являются модернизация экономической и социальной инфраструктуры, инновационной сферы, развитие и содействие внешнеэкономической деятельности, стимулирование развития малого и среднего бизнеса, нивелирование региональных дисбалансов в социально-экономическом развитии. Что касается регионального уровня, то наиболее часто используемыми институтами развития являются региональные корпорации развития, а также фонды, поддерживающие малое и среднее предпринимательство. При этом ряд исследований показал, что в подавляющем большинстве регионов (в 44 субъектах РФ) региональные институты развития выражены нечетко либо их вообще нет. В качестве причин этого явления можно назвать то, что работа данных институтов все еще органично не включена в федеральную стратегию территориального развития, при этом необходимо отметить, что детально не прописано и участие институтов региональных стратегий социально-экономического развития; не наблюдается согласованность между двумя основными направлениями федерального инвестиционного участия в социально-экономическом развитии территорий. Негативное влияние оказывает тот факт, что в недостаточной степени осуществлена научная проработка вопросов и алгоритмов создания и функционирования институтов развития. В работе институтов развития должны в большей степени учитываться интересы малого и среднего инновационного предпринимательства, а также в полной мере применяться возможности государственно-частного партнерства.
АНАЛИЗ ВОЗМОЖНОСТЕЙ ВЛИЯНИЯ ПРОГРАММНО-ЦЕЛЕВЫХ ИНСТРУМЕНТОВ НА РЕГИОНАЛЬНОЕ РАЗВИТИЕ (РОССИЙСКАЯ ПРАКТИКА)
Authors: Магомедов Руслан Шарапутдинович , Богодевич Наталья Геннадьевна
Published: February 2020

В работе анализируются причины слабого влияния программно-целевого управления на региональное развитие России, связанные с качеством методического обеспечения такого управления, реализуемого с помощью федеральных целевых программ, ведомственных целевых программ, государственных программ и приоритетных проектов.

Методология проведения исследования. Для достижения поставленной в работе цели исследовано развитие нормативно-правовой базы разработки и реализации указанных форм программно-целевого управления. В частности, проведен анализ функционала федеральных целевых программ и государственных программ с целью идентификации принципов их разработки и реализации, способных оказывать влияние на решение стратегических задач регионального развития. Результаты работы. Установлено, что в ходе развития нормативно-правовой и методической базы программно-целевого управления, а также последующего реформирования бюджетного процесса, начатого в 2004 г., в российской практике государственного управления произошло выхолащивание принципов разработки программ регионального развития. В частности, выявлены восемь признаков, свидетельствующих о превращении федеральной целевой программы и, впоследствии, государственной программы, из средства решения актуальных проблем регионального развития в средство распределения бюджетных расходов. Область применения результатов. Полученные результаты могут быть использованы в процессе совершенствования нормативно-правового и методического обеспечения российской системы стратегического планирования регионального развития. Выводы. Перечисленные недостатки действующей нормативно-правовой базы разработки и реализации государственных программ существенно снижают качество (эффективность и результативность) управления региональным развитием, что требует серьезной доработки отечественного законодательства в части методического обеспечения стратегического планирования, программно-целевого управления и межбюджетных отношений.
ПРОБЛЕМЫ И ТЕНДЕНЦИИ ТРУДОУСТРОЙСТВА ИНВАЛИДОВ КАК СПЕЦИФИЧЕСКОГО СЕГМЕНТА РЕГИОНАЛЬНОГО РЫНКА ТРУДА
Authors: Абдулаева Заира Запировна , Магомедова Патимат Ибрагимовна
Published: February 2020

Несмотря на существующую правовую основу, вопросы занятости и трудоустройства инвалидов остаются недостаточно проработанными во многих регионах, в частности, в Республике Дагестан, где одни из самых высоких показателей инвалидизации населения, как среди регионов Северного Кавказа, так и в целом по России. Целью исследования является изучение и систематизация основных проблем, а также выявление тенденций и направлений трудоустройства инвалидов как специфического сегмента регионального рынка труда (на материалах Республики Дагестан). Метод и методология проведения работы. В основе исследования лежит общенаучный метод, предусматривающий использование системного подхода для решения поставленной цели. Теоретическую и методологическую базу исследования составляют научные труды отечественных и зарубежных ученых, в которых проводится анализ содержания понятий «инвалиды», «трудоустройство инвалидов», а также дается определение способам эмпирического изучения предметного содержания трудоустройства инвалидов. Результаты. В статье определены препятствия, с которыми сталкиваются люди с ограниченными возможностями здоровья на рынке труда, проводится анализ статистической информации о тенденциях в области трудоустройства лиц с ограниченными возможностями в регионе. Обосновано, что для решения проблемы трудоустройства инвалидов необходима комплексная работа по всем направлениям, включающим в себя взаимодействие с работодателями, совершенствование нормативно-правовой базы, создание доступной среды, обеспечение инвалидов доступом к образованию, что, в свою очередь, требует системных мер на всех уровнях, начиная от федеральных государственных органов и заканчивая органами местного самоуправления и частными фирмами. Область применения результатов. Результаты проведенного исследования могут быть использованы органами управления региона для снижения уровня безработицы среди инвалидов.
ВЛИЯНИЕ МИГРАЦИОННЫХ ПРОЦЕССОВ НА РЕГИОНАЛЬНЫЙ РЫНОК ТРУДА
Authors: Темирболатова Светлана Халитовна
Published: February 2020

Цель работы. Целью статьи является анализ влияния миграционных процессов на состояние регионального рынка труда и разработка мероприятий в области развития рынка труда и его сбалансированности. Метод и методология проведения работы. Методологическую основу исследования составили общенаучные методы и приемы. Эмпирическую базу исследования составили статистические данные по Карачаево-Черкесской республике, СКФО, Российской Федерации. Результаты. Выявлены причины миграции, ее динамика и предложены меры по сокращению миграционного оттока из республики и стабилизации рынка труда. Область применения результатов. Результаты проведенного исследования могут использоваться при разработке доктрины экономической безопасности, а также при разработке мер активизации социально-экономической политики в Карачаево-Черкесии. Выводы. Для преодоления негативных явлений в социально-трудовой сфере республики необходима реализация комплекса мер, направленных на регулирование рынка труда, создание новых рабочих мест, создание условий для развития территориальной мобильности граждан, повышение эффективности функционирования специальных институтов на рынке труда, повышение мотивации и производительности труда, создание условий для самореализации способностей и самозанятости населения, также нужно проводить постоянный мониторинг и анализ происходящих на территории Карачаево-Черкесии миграционных процессов и в соответствии с этим вносить коррективы в миграционную политику.