bluuebunny/crossref_metadata_2025 huggingface dataset:
Türkiye’de Havayolu Taşımacılığının Finansman Sorunları: Dematel Yöntemi Uygulaması
Authors: Battal Ünal
Published: April 2018

Bu
çalışmada ilk bölümde Dünyada ve Türkiye’de havayolu işletmelerinde kullanılan finansman
yöntemleri açıklanmaktadır. İkinci bölümümde konunun literatür taraması
yapılmıştır. Bu çalışmanın son bölümünde ise Türkiye'deki havayolu işletmelerinin
finansman sorunları DEMATEL yöntemi ile analiz edilmiştir. Böylece sorunlar
arasındaki neden sonuç ilişkisi, ilişki düzeyi ve öncelik durumu
açıklanmaktadır. Analize göre genel olarak neden ve sonuç sorunlarının
birbiriyle uyumlu olduğu söylenebilir. Finansal yönetim ve yapılanma sorunları
diğer sorunlarla en kuvvetli ilişki içindedir. Ayrıca finansal yönetim ve
yapılanma, öncelik düzeyi en önemli neden (etkileyen) sorunu olarak
görülmektedir. Finansmana yönelik devlet desteklerinin olmaması ise ilişki
düzeyi ve öncelik düzeyi en düşük neden sorunu durumundadır. Sonuç olarak
hava yolu işletmelerinin finansman sorunlarının bazıları neden, bazıları ise
sonuç durumundadır. Ayrıca sorunların birbirleriyle kuvvetli ve zayıf ilişki
içerisinde, hiyerarşik bir öncelik sırasında olduğu görülmektedir.
Technology as a Double-Edged Sword: From Behavior Prediction with UTAUT to Students’ Outcomes Considering Personal Characteristics
Authors: Khechine Hager , Lakhal Sawsen
Published: April 2018

Aim/Purpose: We aim to bring a better understanding of technology use in the educational context. More specifically, we investigate the determinants of webinar acceptance by university students and the effects of this acceptance on students’ outcomes in the presence of personal characteristics such as anxiety, attitude, computer self-efficacy, and autonomy.

Background: According to literature in information systems, understanding the determinants of technology use and their effect on outcomes can help ensure their effective deployment, which might yield productivity payoffs.

Methodology: Data collection with an online quantitative questionnaire yielded to 377 valid responses from students enrolled in an undergraduate management information systems course. SPSS software allowed obtaining descriptive statistics and Smart-PLS was used for validity and hypotheses testing.

Contribution: Previous studies assessed either the determinants of technology use or the effect of their use on students’ outcomes, and often omitted to assess the role of personal characteristics. This research fulfills the gap about the scarcity of studies that link goals to intentions and behavior, while considering personal cognitive characteristics.

Findings: Results showed that performance expectancy, social influence, facilitating conditions, and voluntariness of use explained the behavioral intention and webinar usage. Some of these relationships were direct and others were moderated. Satisfaction was the only student outcome affected by the use of webinars. Anxiety, attitude, and autonomy are the personal characteristics that exerted direct and moderating effects on the relationships between the main variables of the research model.

Recommendations for Practitioners: Results gave rise to interesting managerial recommendations for adopting technologies in universities. Among them, teachers are encouraged to promote the webinars’ advantages and to exert less pressure on students to use webinars.

Recommendation for Researchers: On the theoretical side, we brought a holistic view of the use of technologies in higher education by linking goals to intentions and behavior, and integrating personal cognitive characteristics into the same model. Results allowed enriching the literature about technology adoption in the educational context.

Future Research: Future research should follow closely the results of studies on generation Z to find better explanatory variables of technology adoption. We also propose to consider new variables from the updated technology acceptance models to further understand the derteminants of technology use by students.
Results of an online community survey on cyclist's riding and racing habits, crash history, traumatic and chronic injury, and medical treatment
Authors: Meyers Amos Cole , Bhatnagar Saurabha , Robidoux Greg , Kotler Dana
Published: April 2018

Cycling is an increasingly popular activity, mode of transportation, and sport, with a growing body of literature on all three of these aspects.  Research on injury risk and rate has been highly focused on localities or population subsets. We hypothesized that there would be no relationship between gender and any study variable (riding habits, racing, crash history, etc). This was an online-survey design study.  We aimed to add to the literature by using an online, self-reporting questionnaire regarding riding habits, crash history, and traumatic and overuse injury history. 785 people completed the survey.  The majority were road cyclists, and nearly half of respondents were active racers.  51.7% of respondents reported a crash in the 2 years prior to taking the survey, and 23.5% reported chronic discomfort when riding.  Of those with traumatic or overuse injury, 84.5% and 63.1%, were satisfied with the medical care for that injury, respectively.  Researchers and clinicians need to work together to investigate factors that impact riding habits, crash and injury incidence, and outcomes of medical care.  Cyclists have complex medical needs that are not always adequately addressed by medical providers, particularly in the spectrum of overuse injury.  We identify several gaps in cycling research and lay the groundwork for future questions that will contribute to the literature in the areas of medicine and cycling.
Bir Savaş Romanı Denemesi: Charles Percy Snow’un The Light and The Dark’ı
Authors: ÖZSEVGEÇ Yıldırım
Published: April 2018

Yirminci yüzyılın önemli İngiliz

romancılarından Charles Percy Snow 15 Ekim 1905’te bir fabrika içsinin çocuğu

olarak o dönemde önemli bir sanayi şehri olan Leicester’da doğdu. İlk ve orta

öğrenimine Leicester’da devam eden yazar, 1928 yılında Leicester

üniversitesinden mezun olmuş ve çalışmalarına fizik alanında devam etmiştir.

Daha sonra ise Cambridge Üniversitesi’nde fizik bursu kazanan Snow, Christ

College’da çalışmalarına devam etmiştir. Bu üniversitede ilk roman denemelerini

yapan Snow, yazarlığa ilk adımını atmıştır. Snow hem akademisyen hem de kurgu

yazarı olarak romanlarındaki birçok olayı üniversitelerde kurgulamıştır. 1930

yılında 11 serilik roman dizisini yazan Snow, genel olarak bürokratik hayata

aşina olmuş insanların titiz ve detaylı bir analizi yapmış ve gücün insanları

yozlaştıran etkisini ele almıştır. Snow’un çalışmamıza konu olan The Light and The Dark adlı romanı 1947

yılında yayınlanmış ve 1939-1946’lı yılların siyasi ve toplumsal olaylarına

önemli derecede ışık tutmuştur. Bu makalede, The Light and The Dark (1947) Marksist edebiyat eleştirisi ışığında

incelenmiştir. Nazizm’in kurguda betimlenen bilim adamlarının üzerindeki etkisi

örnekleriyle sunulmuştur. Snow’un toplum eleştirisi incelenen romanları

üzerinden verilmiş ve romanlardaki toplumsal kontrol mekanizmaları ele

alınmıştır. Romanların Batının kapitalist sistemine nasıl karşı çıktığı, ayrıca

toplumdaki insanları kontrol etmeye yönelik toplumsal, ekonomik veya politik

pratikler konusunda okurda farkındalık yaratmaya nasıl hizmet ettiği

sorgulanmıştır. 
Şiir Çevirisi Eleştirisinde Çevrilebilirlik/Çevrilemezlik İkiliğini Aşmak
Authors: TELLİOĞLU Banu
Published: April 2018

Şiirin

çevrilemezliği meselesi edebiyat,

dilbilim ve çeviribilim alanlarında en çok tartışılan meselelerden biri

olmuştur. Şiirin çevrilemez olduğunu

iddia edenlerin sayısı bugün bile azımsanamayacak kadar fazladır. Şiirin çevrilemez olduğunu savunanlar şiir

çevirisinin olanaksızlığını erek ve kaynak dillerin, kültürlerin, ve edebiyat

geleneklerinin birbirinden farklı olmasına dayandırırlar. Öyleyse, dünyadaki

dil, kültür ve edebiyat dizgelerinin birbirinden farklı olması nedeniyle

gerekli ve kaçınılmaz olan çeviri, çevrilemezlik

iddiası çerçevesinde tam da bu farklılıktan ötürü başarıya ulaşması olanaksız

bir etkinlik olarak sunulmaktadır. Kaynak metindeki özün, anlamın ya da kaynak

metnin yarattığı edebi etkinin erek dizgeye asla tam olarak aktarılamayacağı

yolundaki bu görüş iki metin arasında tam bir örtüşme sağlanabileceği

düşüncesiyle, yani çevrilebilirlik

iddiasıyla da yakından ilişkilidir; esasen bunlar çevrilebilirlik/çevrilemezlik ikiliğinin iki ayrı kutbuna işaret

eden iddialardır. Bu çalışmanın temel amacı, çevrilebilirlik/çevrilemezlik ikiliğinin çeviri eleştirisinde ne

türden yöntemsel sorunlar doğurabileceğini tartışmak ve bu ikilikten nasıl

kaçınabileceğimizi kültür paradigması içinde önemli yer tutan Skopos Kuramı ışığında

değerlendirmektir. Bu doğrultuda, öncelikle, araştırmacıların ve

eleştirmenlerin dilbilim paradigmasının temel kabulü olan çevrilebilirlik kutbundan çevrilemezlik

kutbuna nasıl savruldukları ve Yapısökümcü yaklaşım bağlamında çevrilebilirlik/çevrilemezlik ikiliğinin

nasıl yapısöküme uğratıldığı irdelenecek; daha sonra, sözü edilen ikici

yaklaşım genel olarak kültür paradigması ama özellikle de Skopos Kuramı

ışığında değerlendirilecektir. Çalışmanın uygulama bölümünde, Walt Whitman’ın

“O Captain! My Captain!” başlıklı şiiri ile

bu şiirin Can Yücel tarafından yapılan çevirisi Skopos Kuramının çeviri

eleştirisine ilişkin yöntem önerileri çerçevesinde incelenecek, böylelikle

Skopos Kuramını temel alan bir şiir çevirisi eleştirisinde çevrilebilirlik/çevrilemezlik ikiliğinden nasıl kaçınılabileceği

gösterilmeye çalışılacaktır. 
MUHASEBE EĞİTİMİ VE Y KUŞAĞI
Authors: YELGEN Esin , UYAR Süleyman
Published: April 2018

Büyük ve
Orta Boy İşletmeler için Finansal Raporlama Standardı (BOBİ FRS), bağımsız
denetime tabi olup Türkiye Finansal Raporlama Standartlarını (TFRS) uygulamayan
şirketlerin (MSUGT’i
uygulayan işletmelerin) isteğe bağlı olarak uygulayacakları finansal raporlama çerçevesidir. BOBİ FRS seti, uluslararası muhasebe ve finansal raporlama
uygulamalarıyla ve AB düzenlemeleriyle uyumlu olarak Kamu Gözetimi
Muhasebe ve Denetim Standartları Kurumu (KGK) tarafından hazırlanarak
29/07/2017 tarihli Resmi Gazete’de yayımlanarak yürürlüğe girmiştir. Bu tebliğe
göre; şirketler 01/01/2018 tarihi ve sonrasında başlayan hesap dönemlerinde
gerçeğe uygun, ihtiyaca uygun ve karşılaştırılabilir bilgi sağlamak amacıyla
münferit ve konsolide finansal tablolarını BOBİ FRS’ye göre hazırlamaları
gerekmektedir.

Yapılan
bu çalışmada, ilk olarak BOBİ FRS’yi uygulayacak olan şirketlere ilişkin genel
bir değerlendirme yapılmıştır. Ardından, şirketlerin bilançolarında önemli bir
paya sahip olan maddi duran varlıkların (MDV) BOBİ FRS’ye göre muhasebeleştirme
esasları ele alınmıştır. Bu kapsamda çalışmanın amacı, BOBİ FRS açısından maddi
duran varlıklara ilişkin ilk kayda alınma, muhasebeleştirilme ve bu varlıklarla
ilgili amortisman ve değer düşüklüğü konularını ayrıntılı
şekilde açıklamaktır.
BÜYÜK VE ORTA BOY İŞLETMELER İÇİN FİNANSAL RAPORLAMA STANDARDINA GÖRE ORTAK KONTROLE TABİ İŞ BİRLEŞMELERİNİN RAPORLANMASINDA KULLANILACAK HAKLARIN BİRLEŞMESİ YÖNTEMİ VE BİR UYGULAMA
Authors: KIYMETLİ ŞEN İlker , KARAGÜL Arman Aziz
Published: April 2018

Kamu
Gözetimi Muhasebe ve Denetim Standartları Kurumu (KGK) tarafından hazırlanan
Büyük ve Orta Boy İşletmeler İçin Finansal Raporlama Standardı (BOBİ FRS)
Hakkında Tebliğ 29 Temmuz 2017 tarihli Resmi Gazetede yayınlanmıştır. Bu
tebliğin amacı, bağımsız denetime tabi olup Türkiye Finansal Raporlama
Standartlarını (TMS/TFRS) uygulamayan işletmelerin konsolide ve bireysel
finansal tablolarının gerçeğe uygun, ihtiyaca uygun ve karşılaştırılabilir
bilgi sağlamasını temin etmek için BOBİ FRS’nin yürürlüğe konmasıdır (30138
Sayılı Tebliğ).BOBİ
FRS hükümleri ile TMS/TFRS ilkeleri arasında ilk muhasebeleştirme, dönem sonu
değerleme ve raporlama bakımından pek çok farklılık bulunmaktadır. Bu
farklılıklardan birisi de ortak kontrole tabi iş birleşmelerinin raporlanmasında
kullanılan/kullanılacak konsolidasyon yöntemidir. Ortak kontrole tabi iş birleşmelerinin finansal tablolarda
raporlanmasında BOBİ FRS’ye göre hakların birleşmesi yöntemi
kullanılacaktır (BOBİ FRS, Par. 21.34-35).

Bu çalışmanın amacı, işletmelerin BOBİ FRS’yi
kullanmaları durumunda ortak kontrole tabi iş birleşmelerinin raporlanmasında
kullanılacak hakların birleşmesi yöntemi hakkında bilgiler verilmesidir.
LİSANS SEVİYESİNDEKİ MUHASEBE EĞİTİMİNDE İHTİSAS MUHASEBESİ DERSLERİNİN DEĞERLENDİRİLMESİ
Authors: AKYEL Nermin , YILDIZ Şule
Published: April 2018

20.
yüzyılda başlayan küreselleşme pek çok alanda yenilik ve gelişmelere sebep
olmuş, ticari faaliyetler ve bilim dünyası da küreselleşmenin etkisinde
kalmıştır. Muhasebe, finans ve denetim alanları da küreselleşme rüzgarının
etkisinde kalmıştır.  Yaşanan bu
gelişmeler kuşkusuz eğitim-öğretim plan ve programlarının da güncellenmesi
ihtiyacını gündeme getirmiştir. Finansal raporlama alanında yaşanan gelişmeler,
sektörel ihtiyaçlar doğrultusunda muhasebe mesleğinde sigorta muhasebesi, banka
muhasebesi, turizm işletmeleri muhasebesi, inşaat işletmeleri muhasebesi gibi
özel uygulamalar gerektiren muhasebe ihtisas alanlarını ortaya çıkartmıştır.
Ticari işletmelerin yanında, adı geçen ihtisas alanlarında sektörü tanıyan,
güncel, teorik ve pratik bilgi ile donatılmış, mesleki beceriye sahip, yetişmiş
muhasebecilere ihtiyaç bulunmaktadır.  Bu
ihtiyacın karşılanmasında önemli faktörlerden biri de, sektörün beklentilerine
paralel ve ihtiyaçlara uygun olarak hazırlanmış ders plan ve programlarıdır.

Çalışmada,
Türkiye’deki devlet ve vakıf üniversitelerinin işletme bölümlerinde verilen
muhasebe derslerinin söz konusu ihtisas alanlarını içerip içermediği
incelenmiştir. Çalışmanın muhasebe eğitimindeki sektörel ihtiyaçlar
doğrultusunda oluşturulacak ders planları hakkında ilgili birim yöneticilerine
kaynak oluşturacağı düşünülmektedir. Ayrıca, öğrencilerin kendilerini bekleyen
yeni çalışma alanlarına yönelik derslere yönelmelerinin sağlanması ve muhasebe
akademisyenlerinin de bu alanlarda verilecek dersler için kendilerini
yenilemeleri ve eğitmeleri gerekliliği konusunda farkındalıklarının artırılması
beklenmektedir.
Effect of Emotional Intelligence, Commitment, and Motivation Towards Lecturer Performance
Authors: Ali Mukti , Sukoco Munir , Suaedi Falih
Published: April 2018

Purpose: Make a document key performance indicator associated with emotional intelligence, commitment, and motivation on the performance lecturer at the Universitas Maarif Hasyim Latif  Sidoarjo.

Design/methodology/approach: The research uses quantitative methods to the associative and using regression analysis techniques and equational structure modeling for determining hypothesis.

Findings: The research was based on the findings of non-optimal lecturers performance in carrying out the task, they allegedly a violation of labor discipline, still high levels of absenteeism and tardiness in teaching.

Research limitations/implications: Predicting the magnitude of the variation, form relationships and determine the direction and magnitude of effect between the independent variables with the dependent variable.

Practical implications: Can document the whole process of planning and strategic steps in efforts to implement the increase in faculty performance through increased emotional intelligence, commitment, and motivation on the performance of a lecturer at the Universitas Maarif Hasyim Latif  Sidoarjo.

Originality/value: An input for policy making in the improvement and development of the organization and management of universities, in particular, relating to the development Lecturer performance through the development of emotional intelligence, commitment, and motivation more.

Paper type: Research paper.
Haulout patterns of grey seals Halichoerus grypus in the Baltic Sea
Authors: Sjöberg Mikael , McConnell Bernie , Fedak Mike
Published: April 2018

The haulout pattern of seals, i.e. the distribution of the time they spend on shore or on ice, may be influenced by a large number of extrinsic factors such as season, time of day and weather, as well as factors related to the animal's internal state. In this study we used a time‐lapse video system at a haulout site, and satellite relay data loggers attached to 11 individual seals to monitor haulout pattern of grey seals Halichoerus grypus in the Baltic Sea during summer and early winter from 1989 through 1996. Time of day had the greatest influence on haulout patterns with the maximum numbers of seals ashore at night. Season and habitat specific characteristics also had important effects on haulout pattern. We suggest that diel changes in prey behaviour and distribution account for the nocturnal haulout pattern observed. The size of the population of grey seals in the Baltic Sea has been estimated by the number of seals ashore. Our results demonstrate the possibility of improving future estimates using a correction based on time of day.
Small sample size problems in wildlife ecology: a contingent analytical approach
Authors: Bissonette John A.
Published: April 2018

Administrative, political, and natural history constraints on the design of research studies in ecology often result in small data sets. In this paper, I identify some problems associated with small data sets and describe a contingent process for data analysis. I argue that exploring small data sets is heuristic and can be a valuable first step in the formulation of biologically interesting hypotheses.
Consequences of harvesting on age structure, sex ratio and population dynamics of red deer Cervus elaphus in central Norway
Authors: Langvatn Rolf , Loison Anne
Published: April 2018

We explore some of the consequences of harvest on population growth rate, age and sex structure in a Norwegian population of red deer Cervus elaphus, using age‐structured demographic models. Survival rates were estimated from individuals marked and monitored annually during 1977–1995, and information about reproduction patterns were obtained from hunting material in the same region. The population had an actual doubling time of 14 years, corresponding to a multiplication rate of 1.051. Harvesting led to a reduction of about 10% of the potential multiplication rate that equalled 1.166. Including stochasticity had only a small effect on the population multiplication rate. Due to a high hunting pressure, males had less than a 10% chance of reaching 4.5 years of age and the male‐biased harvest strongly biased the sex ratio. Assuming that when the number of females per male increases above a given threshold some females would not manage to mate, we investigated at which level male harvesting could be maintained without having demographic consequences on the population growth rate. We concluded that the hunting pressure on males could probably be increased further but indirect consequences of a strongly biased sex ratio (e.g. on population genetic structure) remain to be studied. Variation in the multiplication rate mainly resulted from the variation in winter calf survival. In its present form the harvesting regime reduces the growth rate and biases the sex and age structure, but does not seem to threaten the population's viability and productivity.
Selection of bed‐sites by roe deer Capreolus capreolus fawns in a boreal forest landscape
Authors: Linnell John D.C. , Nijhuis Patricia , Teurlings Ivonne , Andersen Reidar
Published: April 2018

Bed‐site selection by 19 radio‐collared roe deer Capreolus capreolus fawns from seven family groups was studied during June‐July 1998 in southeastern Norway. The habitat consisted of small agricultural fields surrounded by industrially exploited boreal forest. Within the forest, fawns selected bed‐sites that offered greater concealment, higher vegetation and more canopy cover than random sites. No such selection was evident within the homogenous pasture on the fields. Bed‐sites in fields offered greater concealment than those in the forest, where there were no detectable differences between stand age classes. Compositional analysis revealed a significant preference for bed‐sites to be located in forest, although fields and bogs were often used. Within the forest, stands of all age classes were used. The broad use of habitats may either reflect that habitats were equally good, or it may be a strategy to increase the area a predator has to search in order to find a fawn.
The Relationship between Transformational Leadership and Job Performance: An Empirical Investigation
Authors: Shah Syed Mir Muhammad , Abdul Majid Abdul Halim Bin , Samo Altaf Hussain , Memon Pervaiz Ahmed
Published: April 2018

The main objective of the present paper is to assess the relationship between transformational leadership and job performance empirically. The study was conducted in the banking sector of Pakistan focusing on six large banks. A total number of 308 responses were collected through survey questionnaire from the bank managers. The data was then coded into SPSS for early stage analysis such as data screening. This was followed through applying SmartPLS to analyze the data and the results have been presented in its standard reporting style. The findings revealed a positive relationship between transformational leadership and job performance in banking sector of Pakistan supporting the hypothesized relationship. Finally, the paper has presented a way forward for future research.
PENGARUH KUALITAS AUDIT TERHADAP KECENDERUNGAN PERUBAHAN PERILAKU MANAJEMEN LABA: STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2012-2015
Authors: Kurniawati Kurniawati
Published: April 2018

The improvement of International Financial Reporting Standard (IFRS) may narrow the chance of discretionary accrual earnings management. As a result, there will be changes in the behavior of earnings management from accrual to real earnings management. The aims of this research are to investigate the influence of audit quality on the changes of earnings management behavior from accrual to real earnings management. This research emphasizes audit quality in competency and independency through audit firm tenure and audit firm rotation

 

The sample used in this research were manufacturing companies listed at Indonesia Stock Exchange 2012-2015. Samples are collected by purposive sampling and resulted in 58 firms as the final sample. This research used quadratic model to investigate the relationship between audit firm tenure with real earnings management. The statistic method used was multiplied analysis multiple linear regression, with hypotheses testing of statistic t using a significance level (α) = 5%. The statistical tool used is Eviews 8.

 

The results of this research showed that  audit firm tenure has a significant influence to the real earnings management, while audit firm rotation, firm size, and leverage has no significant influence to the real earnings management. The results also showed that audit firm tenure has concave relationship with real earnings management (convex relationship with  audit quality). This indicates that audit quality measured by audit firm tenure can decrease real earnings management in the fifth year and afterwards because the increase of audit quality through audit competence is greater than the decrease of audit independence

                                                                                                                     
Keywords : real earnings management, audit firm tenure, audit firm rotation, concave, convex, quadratic model
MANAJEMEN LABA DAN PERENCANAAN PAJAK SEBAGAI SUMBER LARGE POSITIVE BOOK-TAX DIFFERENCES TERHADAP PERSISTENSI LABA
Authors: Merrysa Liean Winata , Rachmawati Nurul Aisyah
Published: April 2018

This study replicates Blaylocket al. (2012). Through this research, the writer wanted to analyze the influence of earnings management and tax planning as source of Large Positive Book-Tax Differences (LPBTD) to earnings persistence. This research uses panel data of manufacturing companies listed on Indonesia Stock Exchange for the period of research year 2012-2013. The data is analyzed with Pooled Least Square. Unfortunately, the authors can not prove that earnings management as a source of LPBTD can weaken earnings persistence. The result of earnings persistence estimation is exactly the opposite. This condition may occur because the action of earnings management by managers is viewed in terms of efficiency contracting perspective. In addition, the authors also can not prove that tax planning as a source of LPBTD strengthens the profit persistence. According to Blaylock et al. (2012), this happens because the measurement of cash effective tax rate can not be reviewed only with period of 5 (five) years.
Keywords:Persistensi profit, profit management, tax planning, Large positive book-tax differences
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TARIF PAJAK EFEKTIF
Authors: Soenarno Yanuar Nanok
Published: April 2018

This research wanted to see whether financial factors such as profitability, leverage, liquidity, market share and cash flow affects the company in paying taxes. This study uses all non-financial companies listed on the Indonesia Stock Exchange listing in 2012. From this research resulted that profitability, leverage and liquidity factors affect the level of corporate tax payments. However, shareholder and cash flow factors whose expectations are influential, have no effect. Tax payment strategies that still rely on tax shield to reduce tax payments, making many companies more borrowed to get the funds.

 
Keywords: efective tax rate, profitability, leverage, liquidity, cash flow, Indonesia stock exchange.
PENGARUH MANAJEMEN RISIKO KREDIT TERHADAP KINERJA PERBANKAN DI BURSA EFEK INDONESIA
Authors: Hutabarat Herry , Sinambela Sarton
Published: April 2018

This study aim is to test the effect of credit risk management (independent variable) on Return on Asset (ROA) and on Return on Equity (ROE) (dependent variables). Credit risk management is projected with capital adequacy ratio (CAR), non performing loan (NPL), operational cost to operating income, loss reserves, and interest margin (IM). The results showed that from five independent variables and two dependent variables, only 3 independent variables had significant effect on ROA or ROE, which are; Non-performing loan, operational cost to operating income and interest rate. Capital adequacy variable only has significant effect on ROE. The reserve loss variable only has a significant effect on ROA.
STOCK RETURN AND TRADING VOLUME IN LQ45 INDEX
Authors: Constantine Clara , Suk Kim Sung
Published: April 2018

Penelitian ini berfokus hubungan antara return dan volume perdagangan dengan data harian perusahaan di
LQ45. Model GARCH Bivariat digunakan untuk mengamati hubungan antara return dan volume
perdagangan. Untuk mengetahui hubungan lebih lanjut antar variabel tersebut, digunakan pendekatan
time lag correlation. Untuk verifikasi hubungan tersebut, datanya dibagi menjadi dua kelompok
berdasarkan ukuran volume perdagangan dan ukuran perusahaan. Hasilnya menunjukkan bahwa
kelompok volume perdagangan hanya menyebabkan Granger kausal ke volume perdangangan, tetapi
sebaliknya tidak. Sementara pada kelompok ukuran perusahaan, masing-masing menunjukkan hasil yang
berbeda. Pada ukuran perusahaan kecil dan menengah, return dan volume mempunyai dua arah (bilateral)
Granger kausal. Namun, tidak ditemukan hubungan kausal bagi ukuran perusahaan besar. Semua
kelompok ukuran volume dan kelompok ukuran perusahaan menunjukkan korelasi lag waktu positif,
sehingga terdapat efek anti-leverage.
Kata kunci: return, volume perdagangan, Bivariat GARCH
NIAT BERWIRAUSAHA MAHASISWA DAN KETERHUBUNGANNYA DENGAN KECERDASAN-HADAPI-RINTANGAN
Authors: Padmalia Metta
Published: April 2018

Entrepreneurial Intention can be influenced by demographic factors (gender, age, work experience) and external factors, such as family background. One characteristic of an entrepreneur looked when he faces obstacles in managing the business, he is likely to survive and find a way out and not stop halfway. Individual ability to transform obstacles into opportunities is known as the Adversity Quotient (AQ/ adversity intelligence). Connectedness between adversity intelligence with the intention of entrepreneurship, as well as differences in the intentions of entrepreneurship by differences in gender, work experience and family background (family business and non-family business) are described in this study. Sampling technique used is purposive sampling of 126 students of the Ciputra University. Results showed the Sig. coefficient of Spearman’s rank correlationis 0.000 and the correlation coefficient is0.502; which means that there are significant linkages between adversity intelligence with the entrepreneurial intention. Independent sample test results show that the intention of entrepreneurship do not differ between male student with the girls. However, the intention of entrepreneurship students who have not experienced lower job than work experience. In addition, students who have a background in family business have higher entrepreneurial intention than students of non-family business.
Keywords: entrepreneurial intention, adversity intelligence, family business
PENGARUH PERSEPSI HARGA DAN KUALITAS PRODUK TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN YANG DIMEDIASI KEPUASAN KONSUMEN
Authors: Pardede Ratlan , Haryadi Tarcicius Yudi
Published: April 2018

This study aims to determine the influence of the perception of price and product quality on consumer purchasing decisions which is mediated by satisfaction on Indomaret mini market Rorotan North Jakarta. Indomaret mini market is engaged in the retail sale of goods which needs to pay attention to the behavior of consumers to make decisions.This research is a quantitative survey approach that seeks to know how the influence of the perception of price and product quality on consumer purchasing decisions with customer satisfaction as an intervening variable. Data collection techniques are by using questionaire. The test instrument is used for testing the validity and reliability. As for the technique of data analysis, SEM is used. The study concludes : 1) price perception has a positive and significant effect on customer satisfaction, 2)price perception has not positive and significant effect on consumer purchasing decisions, 3) product quality has a positive and significant effect on customer satisfaction, 4) product quality has not positive and significant effect on consumer purchasing decisions, 5). consumer satisfaction has a positive and significant effect on consumer purchasing decisions, 6). Consumer satisfaction has effect on consumer purchasing decision to mediate price perception and product quality.
Keywords: price, product, consumer satisfaction, consumer purchasing
PENGARUH PERSEPSI GENERASI LANGGAS TENTANG KUALITAS DAN INOVASI BATIK TERHADAP KEPUTUSAN PEMBELIAN DI ERA DIGITAL
Authors: Priskila Tisia
Published: April 2018

Indonesia is experiencing serious problems in the era of globalization. Since the era of free
trade, many imported products have flooded the national marketplace. Lack of domestic products‟
competition on its own country make business actors in Indonesia must understand about purchasing
decision of millennial generations that will become the next generations of the nation. Their purchasing
decision depends on the product quality perception and they want products that suit with their style.
Millennial generations outreach through social media marketing is believed to be necessary to influence
their purchasing decisions. The research objectives are to know the effect of the perception of modern
Batik product quality and product innovation on purchasing decisions with social media marketing as a
moderator variable. The analysis method used is Partial Least Square (PLS) with sample of 100
respondents. The research results show that the millennial generations‟ purchasing decisions are affected
by their perception of product quality and innovation. The perception of product quality and purchasing
decisions are weakened by social media marketing. The perception of product innovation and purchasing
decisions are not affected by social media marketing as moderator variable.
Keywords: perception, quality, innovation, marketing, purchasing decision
BISNIS KELUARGA TANPA “PUTERA MAHKOTA”
Authors: Heryjanto Andreas
Published: April 2018

Business viability is a main goal of family business. However, leaders are usually reluctant to let
off their power, even tend to be in charge beyond the age of retirement. The most fatal consequence of
reluctancy to hand over the leadership to his successor is the occurrence of "Prince Charles Syndrome".
Viability of family business requires a mature succession plan, maintaining family harmony, the
responsibility and unity of ownership, and maintaining superior resources. Succession plan becomes a
crucial issue in this family business. Succession planning should be a priority, by clarifying who the real
"Crowned Prince" appointed to continue the family business. In order for business viability to running
well, the second generation as a business successor must be well prepared, i.e. the process of the tacit
knowledge transfer, the full involvement of the next generation, and the planned regeneration. It is
needed of the willingness and magnanimity of current business owners and leaders to gradually let off
business de-facto and de-jure to the "Crowned Prince". With well-prepared succession planning, it will
avoid potential prolonged family conflicts.
Keywords: Business viability, succession plan, family conflict
Perancangan Ulang Tata Letak Pasar Johar Baru untuk Mengurangi Kepadatan Lalu Lintas dalam Pasar
Authors: Soetopo Helena Sisilia Ratna , Tannady Hendy , Nurprihatin Filscha , Jodiawan Panca
Published: April 2018

The existance of Traditional Market is still irreplacable even by Modern Market which grow rapidly in this decade. This result comes from an observation showing that a lot of people still come and do transactions in Traditional Market. Johar Baru Market is of Traditional Market located in Central Jakarta. This market is supposed to accomodate 43.509 citizens who live in Administrative Village Johar Baru, Central Jakarta. The research utilizes data mining, particularly Market Basket Analysis methods to find the pattern of product sets association. From analyzed pattern, the research is continued by determining the eficient and efective layout in hope of reducing any congestions occured in Market. The result is to group vegetable sellers which currently spread over 17 blocks into 9 blocks and are placed at south of the market, to group fruit sellers which currently spread over 9 blocks into 4 blocks and are placed at south of the market, to group chicken sellers which currently spread over 7 blocks into 5 blocks and are placed at west of the market, to group meat sellers which currently spread over 5 blocks into 4 blocks and are placed at north of the market, to group fish sellers which currently spread over 7 blocks into 4 blocks and are placed at west of the market, to group primary substance sellers which currently spread over 13 blocks into 6 blocks and are placed at east of the market, to group Tofu and Fermented Soybean sellers which currently spread over 7 blocks into 3 blocks and are placed at east of the market, to group coconut sellers which currently spread over 3 blocks into 2 blocks and are placed at north of the market, to group food sellers which currently spread over 8 blocks into 5 blocks and are placed at east of the market, and to group processed food sellers which currently spread over 4 blocks into 2 blocks and are placed at north of the market.
Keywords: Johar Baru Market, Traffic Density, Market Basket Analysis
Optimalisasi Proses Manufaktur dalam Pembuatan Pipa Union dengan Menggunakan Metode Hungarian dan PERT/CPM
Authors: Sari Rianita Puspa , Jayadi Okky , Nugraha Langgam Tandya
Published: April 2018

CV. Faresti Prima which is a company engaged in machining, automatic part, dies, and jigs. Union Pipe Unit is part of the research because it has problems in the assignment that is still manual. Data collection is done on unit union pipe with average work per day. The problem is found in the union pipe unit with the manual assignment. Observations made on 4 people for cutting pipes, chamfering, stamping, and packing. Results of observations then performed data processing using Hungarian method, so that the optimum unit is generated per hour as much as 8.125. Furthermore, data processing was performed using PERT method with the result stated that the optimum working order was A-B-C-D-E with total processing time for 5,000 units for 16.5 hours. The last data processing using CPM method can be seen that the acceleration time as much as 8 hours from the initial time is 16.5 hours with the total crash cost of 4,000,000 IDR from the allocated fund of 4,225,000 IDR. From some data processing, it can be seen that there is an optimization in the assignment and network work. Therefore, in accordance with the existing theories and objectives of this research, namely to optimize the existing human resources for the work done equally and minimize the losses due to unemployed use of these methods can be used as a reference in the making of the schedule, so as to facilitate the course of the project to know the delay in every process.
Analisis Sistem Antrian pada Bengkel Mobil Menggunakan Simulasi
Authors: Lusiani Mirna , Irawan Ryan Adiputra
Published: April 2018

In this globalization era we are encouraged to do something with effectively and easily, because the time becomes an important thing in supporting the public activities. Companies should give a good service for customer without reducing its quality with an efficient cost consideration. Because of it the company should is obliged to reduce the queue so the queue will be more effective than before and will increas the customer satisfaction. This study uses a simulation analysis to determine the queue in actual system. This simulation requires primary and secondary data (observations) on every stall in car repair shop. The next step after we know the problem from the queue simulation is creating an improvement simulation to change the process in queue, and reducing or increasing the existing stall on the actual system. The result obtained from data processing and analysis, it was found some problems that happen in the real queue system such as full capacity on some stall. Stall that needed to be improve are Spooring Stall, External Service Stall, and Washing Stall. And then the next step is doing some improvement to change the process from SBEK and SBIK to Spooring Stall into Spooring Stall to SBEK and SBIK. The second improvement is adding SBE Stall and Spooring Stall by reducing 2 SBI Stall.The conclusion in this study are the increasing amount of the output, from first improvement it increases to 115 entities and from second improvement it increases to 143 entities. Then the total time of entities in the system decreased from 456.299,47 second into 310.597,57 second dan 359.925,65 second for each improvement.

Keywords: Queue, Simulation, Operations research
PERBEDAAN PERILAKU KONSERVASI AIR BERSIH ANTARA NEGARA BERKEMBANG DAN NEGARA MAJU DITINJAU DARI PERSPEKTIF WAKTU
Authors: Oktariani Katry , Markum M. Enoch
Published: April 2018

The purpose of this study isto analyze the differences water conservation behavior between people in developing countries and people in developed countries based on their time perspective. People in developing countries are more less likely tend to apply the water conservation behavior than people in developed countries. These differences are predicted have correlation with their time perspective orientations. This study is using literature analysis with interpretive – qualitative approach. The results of analysis is showed that people in developing countries tend to do not apply the water conservation behavior because the impact of water crisis still has not come yet, it is related to their time perspective are present orientation. Otherwise, the people in developed countries already implemented water conservation behavior although the impact of water crisis has not happened, it is also related to theirtime perspective are future orientation. The results from this study can be use as information especially for people in developing countries to decide what they must to be react with crisis water phenomenon that predicted will be happen in their country, so can be prevent crisis water sustainably.

 

Keywords: Time perspective, pro-environmental behavior, water conservation behavior
HUBUNGAN ANTARA MINDFULNESS DAN PEMBELIAN IMPULSIF PADA REMAJA PEREMPUAN YANG MELAKUKAN SHOPPING ONLINE
Authors: Lesmana Teguh
Published: April 2018

As the development of technology and internet facilities many items can be purchased online. Indonesia has in recent years experienced an increase in purchases of goods online and most of these online transactions are done by women. The facilities provided by online stores often make people more comfortable shopping online. Ease of shopping can trigger the occurrence of purchases that are often not based on the needs and only based on impulse. A person can shop for the needs and motivation of shopping itself. Feelings and emotions are influenced by the human mindset and mindset can relate to one's mindfulness condition. Mindfulness becomes important for online shopping activities, because if a person is not fully aware of the shopping behaviors performed then the shopping behavior becomes something that happens automatically. Shopping behavior that happens automatically will lead someone to make purchases impulsively. The purpose of this study was to find out the relationship between mindfulness and impulsive purchases in girls. Research participants were 228 adolescent girls from University X in West Jakarta. This research uses quantitative method of correlational research type. Correlation test uses Pearson correlation because data is normally distributed. The conclusion in this study is mindfulness has a significant relationship with impulsive purchases in adolescent girls who do shopping online (p <0.01). The direction of mindfulness and impulsive relationship is negative, which means that the higher the mindfulness the impulse buying tendency will be lower.

 

Keywords: Mindfulness, impulsive purchase, online shopping
DEVELOPMENTAL INDIVIDUAL-DIFFERENCES RELATIONSHIP-BASED (DIR) FLOORTIME DALAM MENINGKATKAN KOMUNIKASI DUA ARAH PADA KASUS AUTISM SPECTRUM DISORDER (ASD)
Authors: Phandinata Stella Rosalina , Atmodiwirjo Ediastri Toto , Basaria Debora
Published: April 2018

Autism Spectrum Disorder (ASD) is a developmental disorder that has communication disorders as its characteristic. Greenspan introduced the DIR Floortime model which is proven to be able to improve the communication circles of ASD child and teens. This study aims to see the role of DIR Floortime in improving two-way communication of adolescent with ASD. With single-subject experimental design, this study consisted of 10 pre-intervention sessions, 20 intervention sessions and 10 post-intervention sessions, 2 sessions in 1 day with 20 minutes duration. Two-way communication capability is measured using Functional Assessment Scale and number of communication circles during the session. Based on an assessment of JW, a 14-year-old teenager with Autism Spectrum Disorder, it is found: JW has a dominant sensory-seeking in the tactile and auditory areas. JW mental age is equal to 6 year-old child. JW has reached the third development milestone, two-way purposeful communication, but JW is not optimal yet in this milestone.  From the results, the DIR  Floortime is able to improve two-way purposeful communication significantly in adolescent with Autism Spectrum Disorder. In addition, DIR Floortime is also able to increase circles of communication significantly in adolescent with Autism Spectrum Disorder. Specifically, there is an increase in the quantity and also improvement in the quality of opening the communication circles. While the ability to close the communication circles is only improved in quality. JW is able to respond the researcher with series of behavior after the DIR Floortime intervention is given.

Keywords:  DIT Floortime, two-way communication, circle of communication, autism spectrum disorder, adolescent
Penerapan Metode Diskusi Kelompok untuk Meningkatkan Hasil Belajar Siswa pada Mata Pelajaran IPS di Kelas IX SMP Santa Maria Monica, Bekasi Timur
Authors: Putriyanti Ch. Catur , Fensi Fabianus
Published: April 2018

Learning process and student learning outcomes have a close relationship. A good learning process improves student learning outcomes. Improvement of student learning outcomes is determined by how the learning process is done by teachers. Talking about the learning process is the same as talking about learning and teaching methods. There are many methods of teaching and  learning. The teachers and students live to have the method which is in accordance with the conditions of each class. This research tries one of interactive teaching and learning method, that is group discussion. With group discussions the students are invited to discuss lesson themes in social science subjects. To measure the increase of student learning outcomes with this group discussion method then conducted Pre Test about the students' knowledge before the learning process. After the group discussion intervention the teacher performed a Post Test. The result can be said that the teaching and learning methods with group discussion effectively to improve student learning outcomes.

 Keywords:   Learning Method, Group Discussion, Pre Test, Post Test
MEMBANGUN RELASI : ETIKA PERSAHABATAN DALAM PERSPEKTIF ARISTOTELES
Authors: Dwi Yohanes Probo
Published: April 2018

In Building a relationship with the environment and place of residence, people need
other people who are called as friends. A friend in the perspective of Aristoteles is
someone who is believed to help humans in order to fulfill their needs. Therefore
Aristoteles divides friendship in the three group, that friendship is built on the basis of mutual benefit. Friendship built on mutual enjoy and lastly knit friendship based on mutual love or love. Besides, Aristoteles sought so that fiendship to be nurtured
continuously. This friendship must be on the level mutual developing personal abilities of each so that more and hone skills and skills with each other.

 

Keyword: Relatinship, friendship, Perspektive, Aristoteles.
HUBUNGAN SELF-DETERMINATION DAN MOTIVASI BERPRESTASI DENGAN KEMAMPUAN PENGAMBILAN KEPUTUSAN SISWA SMA
Authors: Mamahit Henny Christine , Situmorang Dominikus D. Biondus
Published: April 2018

Career decision-making ability requires the ability to assess and think of the integration between the knowledge of themselves and the knowledge of the job. Self-determination is the ability to identify desire for autonomy, competence, and relation in order to achieve a target. Achievement motivation refers to students’ attempts to meet goals by becoming a moderate risk taker, showing perseverance in work, having expectation for feedback, showing responsibility in a given task, and having the ability to innovate. The objective of this research is to analyze the effect of self-determination and achievement motivation on Senior High School students’ career decision-making ability. This research also investigates if the aforementioned variables are correlated. The sample for this research are 410 students of Senior High School Grade XI. This is a quantitative based research with multiple correlational research design. The results of the research shows that the correlation value between the self-determination and achievement motivation variables and the career decision-making ability variable is 0.780 (0.00 <0.05). This means that there is a significant correlation between the aforementioned variables. The contribution of the self-determination and achievement motivation variables to the career decision-making ability  variable ((R2) is 78%.

 

Keywords: career decision-making abilities; self-determination; achievement motivation.