bluuebunny/crossref_metadata_2025 huggingface dataset:
Efektifitas BION (Bintang Online) Dalam Meningatkan Motivasi Belajar Siswa Pada Masa Pandemi Covid 19 di Kelas V SDN 1 Ngembel
Authors: Abdillah Rendra Handy
Published: September 2020

Abstrak: Motivasi belajar memiliki hubungan yang sangat erat dengan prestasi siswa, jika hal tersebut tidak bisa di tingkatkan, maka hasil belajar juga tidak dapat optimal. Terlebih pada masa pandemi yang membuat motivasi sebagian siswa menurun. Penggunaan metode reward dan punishmen menjadi sebuah alternatif membuka pintu semangat siswa dalam belajar. Tujuan penelitian ini adalah mengamati penggunaan BION (Bintang Online) dalam meningkatkan motivasi siswa kelas V SDN 1 Ngembel di tengah pandemi dimana physical distancing menjadi konsekuensi logis. Beberapa instrumen pendukungnya yaitu (1) lembar observasi, (2) lembar angket, (3) foto dokumentasi, dan (4) lembar wawancara. Teknik pengumpulan data menggunakan 4 cara yaitu (1) observasi, (2) angket, (3) dokumentasi, dan (4) wawancara. Pengaruh media BION cukup positif dengan di dapatkan data sebagai berikut. Hasil observasi pada akhir siklus dibanding pra siklus dalam pengerjaan tugas naik 22%, prosentase ketepatan waktu naik 27%, dan pemenuhan KKM naik 22%. Acuan lain dari angket penelitian, terutama poin ke 3 dimana 100% anak merasa bahwa BION dapat meningkatkan motivasi Wawancara dengan orang tua juga hampir sama tentang pengaruh BION, dalam memberikan motivasi instrinsik bagi siswa untuk bisa belajar secara mandiri. Berdasarkan data inilah dapat ditarik kesimpulan bahwa penggunaan BION efektif meningkatkan motivasi belajar siswa pada masa pandemi.   Kata Kunci: (BION) Bintang Online, Motivasi Belajar, Reward dan Punishmen
Pengaruh Kinerja Perusahaan terhadap Kebutuhan Modal Kerja Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Authors: Pratama Eka Putra , Darmawan Arif
Published: September 2020

This study aims to determine the effect of company performance proxied with ROA, Sales Growth, Firm Size, Firm Age, Assets Tangibility, Operating Cash Flow and Leverage to Working Capital Needs (WCR). The data used are secondary data of manufacturing companies listed in Indonesia Stock Exchange (IDX) period 2012-2015. Sampling method using purposive sampling technique. The analysis used is descriptive statistic, panel data regression. Result of research found ROA have a significant positive effect to working capital requirement. Firm Size, Assets Tangibility, and Leverage have a significant negative effect on working capital requirement. Sales Growth, Firm Age, and Operating Cash Flow have no effect on working capital requirement. This research can be used as a consideration of the company to further improve the performance of the company and pay attention to the factors of determination of working capital needs, so that the working capital needs of the company can be fulfilled and optimal.
Studi Kelayakan Penilaian Kinerja Institusi dengan Pendekatan Balanced Scorecard di Politeknik Negeri Bandung
Authors: Hastuti Hastuti , Amalia Sholihati , Sumiyati Sumiyati
Published: September 2020

Kinerja organisasi harus senantiasa dievaluasi. Evaluasi kinerja organisasi dengan pendekatan tradisonal lebih menitikberatkan pada unsur keuangan saja. Hal ini dianggap tidak komprehensif dan tidak dapat mewakili kinerja organisasi secara keseluruhan. Pendekatan balanced scorecard merupakan alat ukur kinerja organisasi dengan empat perspektif yang ada di organisasi. Keempat perspektif itu adalah perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal dan perspektif pembelajaran dan pertumbuhan. Alat ukur ini bisa diimplementasikan pada organisasi berorientasi laba atau organisai nirlaba.Polban merupakan salah satu perguruan tinggi pemerintah dengan akreditasi sangat baik “A”. Selama ini Polban melakukan evaluasi kinerjanya dengan panduan aturan pemerintah berupa laporan akuntabilitas kinerja institusi pemerintah (LAKIP). Penyusunan LAKIP merupakan pekerjaan yang sifatnya mandatory (penugasan) dari Kemenristekdikti.Penelitian ini telah menilai kesiapan Polban untuk melakukan evaluasi kinerja secara mandiri dengan pendekatan balance scorecard. Berdasarkan hasil studi dokumentasi, observasi, dan wawancara maka disimpulkan Polban dapat mengevaluasi kinerjanya dengan keempat perspektif balance scorecard. Dengan peendekatan ini Polban dapat mengevaluasi kinerjanya secara mandiri dan berkesinambungan.
Perancangan Sistem Pengendalian Internal Berbasis COSO pada Program Studi di Politeknik Negeri Batam
Authors: Irsutami Irsutami , Sinarti Sinarti , Olifia Jessica
Published: September 2020

Tujuan dari penelitian ini adalah untuk melakukan perancangan sistem pengendalian internal yang berbasis Committee of Sponsoring Organizations (COSO) pada Program Studi Akuntansi Manajerial pada Jurusan Manajemen Bisnis di Politeknik Negeri Batam. Pengumpulan data dilakukan dengan inspeksi dokumen dan wawancara kepada beberapa pihak yang terkait, sedangkan metode analisisnya adalah deskriptif yakni dengan menjelaskan setiap komponen sistem pengendalian internal COSO yakni 1) Lingkungan Pengendalian, 2) Penilaian Risiko, 3) Aktivitas Pengenlaian, 4) Informasi dan Komunikasi, dan 5) Pemantauan dengan merujuk pada Visi dan Misi Program Studi Akuntansi Manajerial. Hasilnya berupa seperangkat sistem pengendalian internal berbasis COSO untuk program studi Akuntansi Manajerial yang dapat diterapkan untuk mengendalikan sistem pembelajarannya.
Menumbuhkan Jiwa Sherlock Holmes Seorang Calon Akuntan
Authors: Lusiono Eko Febri , Noviriani Eliza
Published: September 2020

Penelitian ini disebut sebagai proses pembebasan pendidikan akuntansi karena pendidikan akuntansi cenderung kaku dan terlalu berorientasi pada buku teks. Peneliti menyajikan sebuah metode pembelajaran yang diadaptasi dari penelitian Chabrak dan Craig (2013) dengan film “Sherlock Holmes: the Game of Death”sebagai media pendukung. Dalam proses ini, peserta didik berada dalam nuansa “giving” melalui imajinasi, perilaku disonansi serta berpikir kritis. Dengan menggunakan pendekatan fenomenologi transendental, jiwa Sherlock Holmes (seharusnya) di tubuh akuntan adalah temuan tak terbantahkan dalam proses pembebasan.
Pengaruh Karakteristik Auditor terhadap Kualitas Audit
Authors: Kurniawati Lintang , Kholis Nur , Mutmainah Hestin
Published: September 2020

The purpose of this study is to examine the effect of auditor characteristics (competence, independence and accountability) on audit quality. Respondents from this study were auditors of the public accountant office in Surakarta consisting of 45 respondents, the research method used in this study was purposive sampling and tested using multiple linear regression. The results of this study indicate that competence and accountability influence audit quality, this shows that the more competent an auditor and auditor who has good accountability will affect the quality of the audited, while Independence does not affect audit quality.
Dampak Inflasi terhadap Informasi Laba pada Green Investment
Authors: Faiz Ihda Arifin , Legowo Herman
Published: September 2020

This study aims to examine the impact of inflation on return attribute as a measure of future uncertainty of company in considering the market response. Inflation has significant contribution in macro-economic level and long-term period for micro-level condition of company. Therefore, investor should consider inflation in avoid bias calculation of investment return, especially green corporation where intense for long-term orientation. The research uses secondary data from MSCI global Islamic indices for portfolio of Islamic corporation as green corporate determination. Simple regression was used for data analysis purposes in research methodology. The results of the study show that inflation has no effect on the importance of profit information in green investment companies. This means that market participants still rely on nominal earnings and managerial performance than long-term purchasing power and future cash flows.
The Effect of Service Tax Officials, Penalties for Late Payments and Reporting on The Taxpayer Compliance Non-star Hotels
Authors: Kartikaningdyah Ely , Nuzurawan R. Qinanti
Published: September 2020

This research conducted to determine the effect of service tax officials, penalties for late-payments and reporting on the taxpayer compliance non-star hotels. This research was conducted at Dinas Pendapatan Kota Batam. Mechanical determination of sample using a purposive sampling technique with a total sample of 116 taxpayers. The type of data used is primary data. Methods of data collection are done by questionnaire. Data using multiple regression analysis with SPSS V.20.0. These results indicate that the service tax officials, penalties for late-payments and reporting have a positive and significant effect on the taxpayer compliance non-star hotels. The limitations in the study are the lack of understanding of respondents to the statements in the questionnaire and caring attitude and seriousness in answering statements. The study also suggested that Dinas Pendapatan Kota Batam provides socialization with both the taxpayer so they better understand the tax penalties and cause sanctions fines on taxpayers.
Compensation, Competence, Organizational Commitment and Its Effect on Employee Performance: Job Satisfaction as Interverning
Authors: Gunawan Milwan Akbar , Gunawan Hendra
Published: September 2020

This study aims investigate the influence of job satisfaction, compensation, performance on employee performance. How the effect of competence on job satisfaction and how the compensation effect on job satisfaction. Respondents in this study were 180 employees who have high levels of management level low, middle and top management in the telecommunications services company. Research analysis techniques using SEM analysis. The study found that the competence of positive and significant impact directly on job satisfaction; competence significant impact on the performance of employees through job satisfaction; compensation positive and significant effect on employee performance; compensation positive and significant effect on employee performance with going through job satisfaction; job satisfaction significant positive effect on employee performance; organizational commitment insignificant impact on the performance of the employees.
Efisiensi Biaya Pada Sistem Pertanian Berbasis Zero Waste di Kabupaten Soppeng
Authors: Ramadhani Rezky , Sanjaya Vincent Wisnu , Rahmawati Wahdina Sukma
Published: September 2020

The objective of the research was to know how to calculate Cost Efficiency in a Zero Waste Agriculture System in Soppeng District. The method of purposive sampling was used in research. The data is used in this study consists of prime and secondary data. The prime data consists of observational and interview data directly from a joint group of assisted farmers in Soppeng District, South Sulawesi, who have applied LEISA and as a comparison who have not applied LEISA. The secondary data consists of information about agricultural in LEISA, implementing zero waste in the integration of rice-cattle, sustainable farming systems. The result of this research showed that the utilization of Liquid Organic Fertilizer (POC) and Solid Organic Fertilizer (POP) in planting rice fields proved to be efficient at costs of 4-6%, increasing the number of crops by 12-15% and quality of crops, besides the use of organic fertilizers can increase soil fertility. Utilization of straw for cattle is proven to streamline costs reaching 4-6%. Biogas utilization for daily needs can reduce the cost of using LPG gas because it can produce biogas which is equivalent to 3kg / week.
Pengukuran Capaian Kinerja Supply Chain
Authors: Ishak Andi Abdul Azis
Published: September 2020

The aim of this research is to observe and measure the performance of the supply chain implemented by PT. Eastern Pearl Flour Mills in Makassar. The research was conducted by using the Supply Chain Operation Reference (SCOR) Method.  There are five components, reliability, responsiveness, flexibility, costs, and assets, being assessed and tested as to whether it is aligning and appropriate as the best way in achieving the business’s objectives. It is found that both Supply Chain Management Cost (SCMC) and Cost of Averages Sold (COGS) were in high level of performance (excellent positions) with a gap value ​​of 20% and 12% respectively. Meanwhile, Perfect Order Fulfillment (POF), Order Fulfillment Cycle Time (OFCT) and Cash to Cash Cycle Time (CTCCT) are only at a moderate level by indicating result (gap value) around 6%, 15%, and 10% respectively. It is, however, Return on Supply Chain Fixed Asset (ROFA) and Return on Working Capital (ROWC) are still in the average position with a gap value of 8%. It can be concluded that all supply chain components have been managed properly.
Tinjauan Komprehensif atas Peraturan Pembatasan Interest Deductions and Other Financial Payments di Indonesia
Authors: Ismah Nurul , Ningrum Agustin Setya
Published: September 2020

Tujuan penelitian ini adalah meninjau aspek dalam BEPS Action Plan 4 yang direkomendasikan oleh OECD dan G20 terhadap peraturan terkait pembatasan interest deductions and other financial payments di Indonesia. Penelitian ini juga membandingkan aspek tersebut dengan negara-negara OECD dan G20 serta mengidentifikasi potensi penerapan BEPS Action Plan 4 dalam mengatasi base erosion and profit shifting. Penelitian bersifat analisis kualitatif deskriptif, yang dilakukan melalui wawancara, tinjauan literatur, dan simulasi perhitungan potensi penerapan BEPS Action Plan 4 dengan menggunakan data wajib pajak tahun 2015. Berdasarkan hasil penelitian disimpulkan bahwa peraturan pembatasan interest deductions and other financial payments di Indonesia sudah memenuhi 6 dari 7 aspek, tetapi dalam bentuk pendekatan berbeda. Peraturan perpajakan negara-negara yang ditinjau telah memenuhi aspek-aspek tersebut dengan penyesuaian karakteristik negara. Kombinasi antara fixed ratio melalui DER dan BEPS Action Plan 4 dapat mengatasi praktik BEPS dengan lebih baik karena saling menutupi kelemahan masing-masing pendekatan. Komitmen mengadopsi rekomendasi best practice diperlukan demi terwujudnya kesamaan perlakuan perpajakan melalui harmonisasi peraturan perpajakan di Indonesia dan negara lainnya.
Good Governance Alokasi Dana Desa (ADD): Peran Perangkat dan Akuntabilitas Publik
Authors: Susilawati Desi , Parwoto Parwoto , Wulaningrum Puspita Dewi , Tri Wijayanto Tri
Published: September 2020

This research was conducted related to the accountability of the management of the Village Fund Allocation (ADD) 2018 in Village of Tirtomartani, Kalasan District. The research objectives are 1) Measuring the Role of Village Apparatuses in realizing good governance in managing village financial funds, 2) to determine the accountability of ADD management can work effectively for all dimensions, namely Transparency, Accountability and Participation in each process and stage which includes the Planning Phase, Implementation  and Reporting 3) to help resolve the problems  in the management of ADD so that issues regarding the management of  ADD can prove and explain the strategic plans and objectives or the goals that have been planned and established by village government organizations through the meeting mechanism of village development planning. The results of this research that the principle of transparency and participation had been implemented well through the mechanism of consultation and deliberation that involved all elements of village community institutions, indicated by the answers of respondents  show 91% answered "yes". The principle of transparency is fulfilled by the existence of clear information about the schedule of implementation of activities, sources of funds that are easily accessed by the community, showed that respondents' answers“yes” were 85.6%, which meant that implementation the ADD APBDES was already accountable. Although ADD management has been accountable, it certainly cannot be separated from the role of village officials or village apparatus which is a key to the successful management of ADD APBDES. The results showed that the role of village apparatus in Tirtomartani village was 72%., indicated that village apparatus have played a role to create good governance of managing ADD. This research is expected to contribute in the form of Transfer of Knowledge for village government administrators in order to be optimalized  in the management of ADD in the planning process, implementation (expenditure of funds) and reporting in accordance with the provisions of the central government.
Dana Alokasi Umum, Dana Alokasi Khusus, Pendapatan Asli Daerah dan Belanja Modal
Authors: Hutabarat Francis M. , Kumendong Febricia Frontalin
Published: September 2020

Adanya penurunan ekonomi di tahun 2015 menjadi faktor yang mempengaruhi alasan mengapa penelitian ini dibuat. Yaitu untuk mengetahui adakah pengaruh antara Dana Alokasi Umum, Dana Alokasi Khusus dan Pendapatan Asli Daerah terhadap Belanja Modal di Kabupaten Bandung Barat. Data pada penelitian ini adalah data kuantitatif sekunder yang diambil dari Laporan Realisasi APBD kabupaten Bandung Barat pada 2010-2017. Penelitian ini menggunakan variabel independen Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK) dan Pendapatan Asli Daerah (PAD) dengan variabel dependennya adalah Belanja Modal. Semua data pada laporan dijadikan populasi dalam penelitian ini dan diperoleh sebanyak 8 tahun. Teknik analisis regresi linear menggunakan perangkat lunak SPSS. Hasil penelitian menunjukan bahwa setiap variable X yang di gunakan menunjukan adanya pengaruh yang signifikan terhadap variable Y. Dengan ada nya penelitian ini dapan menjadi bantuan untuk pemerintah daerah agar dapat memaksimalkan pengawasan atas pemanfaatan DAU dan DAK dan PAD untuk mengatasi ketimpangan fiskal antar daerah.
A New Heat Treatment Cycle Design for High Wear Resistant in PM Steels
Authors: ALTUNTAŞ Onur , GÜRAL Ahmet
Published: September 2020

In this study, 1.5% by weight of natural graphite powders were added to Atomet 1001 pure iron powders and unalloyed high carbon powder metallurgy steel specimens were obtained. After the mixture was uniaxial pressed at room temper-ature and 700 Mpa pressing pressure, it was sintered in Ar protected atmosphere controlled oven at 1150 ° C for 20 minutes. The densities of the specimens before and after sintering were measured using precision scales and electronic calipers and presented graphically. After sintering, microstructure specimens containing primary cementite and typical dense perlite colonies were produced. The sintered specimens having primary cementite plus lamellar pearlitic structures were fully quenched from 950 °C temperature and then over-tempered at 705 °C temperature for 60 minutes to produce spherical-fine cementite particles in the ferritic matrix. After by this treatment, these specimens annealed at 735 °C temperature for 3 minutes were austempered at 300 °C salt bath for a period of 1 to 5 hours. After the heat treatment, dry sliding wear tests of specimens were carried out under 10N constant load and 500-1500m wear distance. At the end of the dry sliding wear test, the weight losses of the specimens were measured and it was determined that the dry sliding wear resistance increased with increasing austempering time after spheroidization annealing.
EFFECT OF SUPPLEMENTED SUCROSE AND INJECTED INSULIN UNDER DIFFERENT RECOVERY TIME ON GLUCOSE, FRUCTOSE AND RIBOSE MEAT LAMB
Authors: Dihansih Elis , Gurnadi Eddie , Wijaya C. Hanny , Priyanto Rudy
Published: September 2020

An experiment was conducted in order to study the influence of supplemented sucrose and  injected insulin under  different recovery  times following  transportation on lamb flavor quality. For the purpose the study used fifty four female local lamb (10 to 12 months of  age)  with  weight  ranging  from  14  to  17  kg.  The  experimental lamb  were assigned into a completely randomized design with 2x3x3 factorial arrangement with 3 replications. The first factor was sucrose supplementation with 2 levels (0 and  6 g/kg body weight).  The second factor was insulin injection  after  transportation with 3 levels (0, 0,3 and 0,6 IU). The third factor was the duration of recovery  times with 3 levels (2, 4 and 6 h prior to slaughtering). Parameters measured were glucose, fructose, and ribose. Results showed that   feeding  sugar and  injecting  insulin to  lamb  following  transportation increased glucose, fructose, and  ribose content of raw  meat while recovery  time  was not  affect meat sugar content. Interaction was not occur  between treatment of Sugar, insulin, and recovery  time.
PERFORMANCE OF BROILERS CHICKEN DUE TO THE ADMINISTRATION OF RAW PROPOLIS
Authors: Hasan Akhmad Endang Zainal , Agustiani Ike , Pratama Olive Wisepti , Khaerani Syifa , Mutholaah  , Zulkifli Muhammad , Andrianto Dimas , Setiyono Agus
Published: September 2020

The use of antibiotics as an Antimicrobial Growth Promoter (AGP) for livestock has been banned because antibiotic residues in livestock meat can trigger antibiotic resistance in consumers. Propolis is a natural source that has benefits like antioxidants, antiviral, antifungal, and antibiotic. The purpose of this study was to determine the effectiveness of the addition of feed from the optimal composition of raw propolis to increasing broiler chickens' body weight of broiler chickens.  This study used broiler chickens as experimental animals. The chicken were grouped into six groups consisting of two control groups and four treatment groups with different level concentrations of propolis (2, 4, 6, and 8 g/kg feed).  After treatment for four weeks, supplementation of raw propolis in the feed had not been able to provide a positive effect on growth performance and protein levels that were not significantly different from controls. Group chickens with propolis additions 6 g/kg feed showed the best results compared to other treatment groups. The group had final weight values, food conversion ratio (FCR), and carcass weight in 1970.67 gram, 1.52, and 1349.83 gram, respectively. The highest percentage of the carcass was shown by group chicken with propolis additions 2 g/kg feed, which is equal to 74.46%.  Raw propolis can reduce feed consumption but increase feed conversion ratio.
UTILIZATION OF CAESALPINIA SAPPAN L. EXTRACTION AS A NATURAL COLORANT IN SHRIMP PASTE
Authors: Imalia Dwi Putri  , Mardiah  , Soewarno T. Soekarto
Published: September 2020

Red shrimp paste is one of the consumers' attractions. Usually, shrimp paste uses textile dyes. The purpose of this study is to obtain a natural red pigment that is safe when applied to food products. The method used is the addition of Caesalpinia sappan extract 0.01% (w/w) and 0.02% (w/w) when compared with the control. Test parameters include water content, salt content, protein content, acid insoluble ash content, pH, hedonic organoleptic test. The results showed that the addition of Caesalpinia sappan extracts significantly affected water content (21.94% -28.06%), salinity (7.05% -6.55%), ash content (0.45% -0.48 %) and pH (6.99-6.40). The hedonic test results obtained that the preferred shrimp paste is by adding 0.02% (w/w) of Caesalpinia sappan extract with ºhue 50.11 (shrimp paste has red colour).
ANALYSIS OF STRUCTURE, CONDUCT, PERFORMANCE (SCP)ROBUSTA COFFEE COMMODITIES (COFFEA CANEPHORA)
Authors: Silmi Bidari , Arti Yoesdiarti  , Miftah Himmatul , Sumantri
Published: September 2020

Coffee commodity is one of the commodities that is the main target of the priority sub-agenda for agro-industry improvement. Indonesia is the fourth largest producer in the world and makes coffee one of the leading plantation commodities. Robusta coffee in Babakan Madang District is one of the coffees that has the potential to be developed because it is a specialty type of coffee that has a distinctive taste and has a wide-open market. However, inadequate marketing due to low prices at the farm level is one of the problems for Robusta coffee in Babakan Madang District. This study aims to analyze the structure, conduct, performance of Robusta coffee in Babakan Madang District, Bogor Regency. Data were analyzed qualitatively and quantitatively using the approach structure, conduct, performance (SCP). The result of this research is there are 6 established marketing channels, with channel II having the largest sales volume. Analysis of the market structure formed for the marketing of Robusta coffee is monopolistic competition at the farmer level. The level of village collector traders is oligopoly, large trader 1 and large trader 2 monopoly. The Robusta coffee market is very highly concentrated. Barriers to market entry are high for new competitors. In market behavior, the marketing functions performed by each marketing agency are exchange, physical, and facility functions. The price determination at the farm level is carried out by the marketing agency, then at the merchant level the price is determined by themselves. In market performance, the margin value and farmer's share efficient are obtained from channel VI, because on this channel the smallest margin value and they are obtained farmer share largest.
Model Struktural Faktor – Faktor yang Berpengaruh terhadap Profitabilitas dengan Net Interest Margin sebagai Variabel Intervening (Studi pada Bank Go Public di Indonesia Pada Tahun 2014 – 2018)
Authors: Astohar Astohar , Praptitorini Mirna Dyah
Published: September 2020

Perbankan merupakan lembaga keuangan yang memiliki peranan dalam sistem keuangan di Indonesia. Kinerja keuangan perbankan atau kesehatan perbankan dapat dilihat melalui kinerja profitabilitas. Dalam mengukur profitabilitas bank yang go public, penelitian ini menggunakan Return On Asset (ROA). ROA lebih memfokuskan pada kemampuan perbankan untuk memperoleh earning dalam operasi perusahaan. Penelitian ini merupakan pengembangan dari penelitian Hardiyanti (2016) dengan menambah variabel Capital Adequacy Ratio(CAR).Penelitian ini mengambil obyek pada perbankan go public di Indonesia sebanyak 43 perbankan. Sampel yang digunakan untuk penelitian adalah sebanyak 41 bank (2 bank tidak dapat digunakan). Metode pengambilan sampel menggunakan purposive sampling. Alatanalisis menggunakan regresi berganda dengan tiga tahapan regresi.Hasil penelitian menunjukkan bahwa Loan to Deposit Ratio (LDR) mempunyai pengaruh positif signifikan terhadap Net Interest Margin (NIM) dan negative tidak signifikan terhadap Return On Asset (H1 dan H4 ditolak). Biaya Operasional terhadap Pendapatan Operasional (BOPO) mempunyai pengaruh negative signifikan terhadap Net Interest Margin (NIM) dan terhadap Return On Asset (H2 dan H5 diterima). Capital Adequacy Ratio (CAR) terbukti mempunyai pengaruh positif tidak signifikan terhadap Net Interest Margin (H3 ditolak) dan negative signifikan terhadap Return On Asset (H6 diterima). Net Interest Margni (NIM) Bank Go Public di Indonesia mempunyai pengaruh positif signifikan terhadap Return On Asset (H7 diterima). Hasil perhitungan sobel test menunjukkan bahwa Net Interest Margin (NIM) terbukti sebagai variable mediasi untuk Loan To Deposit Ratio (LDR) dan BOPO terhadap Return On Asset (ROA), sedangkan pada variabel Capital Adequacy Ratio (CAR) tidak terbukti sebagai mediasi.
Pengaruh Keragaman Dewan Direksi, Komisaris Independen dan Konsentrasi Kepemilikan Terhadap Inovasi
Authors: Kurniawati Kurniawati , Kamul Imora , Richard Yohanes James , Julianti Prisella
Published: September 2020

Inovasi merupakan strategi kunci bagi perusahaan untuk bertumbuh dan bertahan dalam lingkungan yang dinamis. Peranan dewan direksi sebagai komite eksekutif serta dewan komisaris dan konsentrasi kepemilikan sebagai komite pengawasan, adalah sangat penting dalam mendorong terciptanya inovasi. Penelitian ini bertujuan untuk menginvestigasi apakah gender, tingkat pendidikan, dan keragaman usia dari dewan direksi serta proporsi komisaris independen dan konsentrasi kepemilikan dapat meningkatkan inovasi dalam suatu perusahaan. Sampel dari penelitian ini adalah perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 20150-2018. Pemilihan sampel menggunakan teknik purposive sampling dan menghasilkan 34 (tiga puluh empat) perusahaan sebagai sampel akhir. Data dianalisis dengan menggunakan regresi linear berganda untuk menguji hipotesis pada tingkat signifikansi 5%. Alat statistik yang digunakan adalah SPSS 22. Hasil penelitian menunjukkan bahwa keragaman gender dan tingkat pendidikan dari dewan direksi memiliki pengaruh positif terhadap inovasi. Akan tetapi, keragaman usia tidak berpengaruh terhadap inovasi. Dalam kaitannya dengan fungsi pengawasan, konsentrasi kepemilikan memiliki pengaruh terhadap inovasi, akan tetapi proporsi dewan komisaris tidak berpengaruh terhadap inovasi.
Akuntansi Sebagai Pilihan Milenial
Authors: Ariani Yovita , Pratiwi Devica , Indriana Monica , Indriani Monica
Published: September 2020

Keinginan untuk mengaktualisasikan diri akan mempengaruhi gaya hidup dan keputusan penting termasuk jurusan studi dalam perkuliahan. Jika dihubungkan dengan revolusi industri, maka adalah masuk akal jika seorang pelajar memilih jurusan yang terkait bidang teknologi tetapi berdasarkan data sebelumnya jurusan akuntansi masih menduduki peringkat 3 (tiga) besar. Adanya perbedaan antara kondisi lingkungan industri dengan keputusan pelajar memilih program studi akuntansi inilah yang memberikan tanda tanya tentang faktor-faktor apa saja yang mempengaruhi keputusan seorang pelajar dalam memutuskan program studi yang dipilih. Unit analisa dalam penelitian ini adalah individu mahasiswa/i. Sample yang digunakan pada penelitian ini adalah mahasiswa/i Universitas X, jurusan akuntansi. Analisa data bersifat statistik dengan pendekatan PLS-SEM menggunakan perangkat lunak SmartPLS. Penelitian menghasilkan bahwa dimensi pencarian informasi dan evaluasi biaya dapat menjelaskan variabel dependen yaitu keputusan milenial dalam memilih jurusan akuntansi. Variabel independen yaitu ekspektasi karir dan karakteristik pribadi memiliki hubungan yang positif dalam keputusan para milenial memilih jurusan akuntansi sedangkan variabel persepsi tidak memiliki hubungan negative terhadap pemilihan program studi.
The Four-Dimensional Fluid Space Interpretation of Quantum Mechanics
Authors: Callender Kennard
Published: September 2020

An interpretation of quantum mechanics is formulated based on the hypothesis that physical space is a four-dimensional incompressible inviscid fluid. This hypothesis is used to derive the one-dimensional Schrödinger equation from the equations for two-dimensional incompressible irrotational inviscid fluid flow.
The Practice of Social Return On Investment
Authors: kanno putu viola
Published: September 2020

This paper discusses about the practice of social return on investment (SROI)
The involvement of articulatory motor cortex in motor imagery of speech
Authors: Maegherman Gwijde , Nuttall Helen , Devlin Joseph , adank patti
Published: September 2020

Motor imagery of speech is thought to involve motor planning and simulated execution of speech actions. However, the precise cortical mechanisms subserving motor imagery are poorly understood. For instance, it is unclear to which extent articulatory motor cortex is involved during motor imagery of speech. We investigated the involvement of motor cortex during articulatory motor imagery through transcranial magnetic stimulation (TMS) to determine its contribution to motor imagery processing. We collected motor-evoked potentials (MEPs) to assess motor cortex excitability in three conditions: speech motor imagery, auditory speech perception, and baseline (no action). MEPs were collected at two time points after trial onset (200ms and 500ms), to measure the relative engagement of tongue primary motor cortex. The results showed that MEPs were larger for the motor imagery than for the baseline condition at 500ms post trial onset only, with no differences between the auditory speech perception and baseline conditions. These results suggest greater facilitation of tongue motor cortex during motor imagery of speech compared to rest, supporting the idea that motor cortex is engaged in motor simulation of complex speech actions.
Pedoman Pelaksanaan Kuliah Kerja Lapangan Plus (KKLP) Mahasiswa STIE dan STKIP YAPTI Jeneponto
Authors: HERIANTO H. , Amir Ali Syahban
Published: September 2020

KKLP dalam bidang kependidikan dan perekonomian ialah suatu kegiatan latihan kependidikan dan perekonomian yang bersifat intrakurikuler, dilaksanakan oleh mahasiswa baik secara terbimbing maupun secara mandiri, untuk memadukan pengalaman mengajar yang diperoleh dalam perkuliahan dengan kegiatan yang dilakukan dibidang kependidikan dan perekonomian untuk memenuhi persyaratan pembentukan profesi pendidikan dan perekonomian.
Unterstützung Kreativer Arbeit mit Crowdsourcing
Authors: Oppenlaender J.
Published: September 2020

Diese Dissertation untersucht kreative Arbeit auf Crowdsourcingplattformen aus zwei unterschiedlichen Sichtweisen. Aus der neuartigen Perspektive des Crowdworkers wird die gefühlte Erfahrung und Einstellung zu kreativer Arbeit untersucht. Aus der Perspektive des Auftraggebers werden Themen untersucht, die der Planung und dem Design einer Crowdsourcingkampagne dienen.
CD36 is differentially expressed in non-small cell lung adenocarcinomas.
Authors: Mamoor Shahan
Published: September 2020

Non-small cell lung adenocarcinoma (NSCLC) is the leading cause of cancer death in the United States (1, 2). We mined published microarray data (3, 4, 5) to discover genes associated with NSCLC tumors. We identified significant differential expression of the scavenger receptor CD36 (6, 7) in primary tumors from patients with NSCLC. CD36 may be of relevance to the initiation, progression or maintenance of non-small cell lung cancers.
The Four-Dimensional Fluid Space Research Program
Authors: Callender Kennard
Published: September 2020

Finding a single theory that correctly answers the fundamental questions of nature and explains all physical phenomena is the major unsolved problem of theoretical physics. The Four-Dimensional Fluid Space Research Program is a plan that attempts to develop such a theory based on the hypothesis that physical space is a four-dimensional incompressible inviscid fluid. This article describes the program, the philosophy it follows, its fundamental postulates, and its objectives.
“Analisa Korban sebagai Daya tarik Ibadah menurut Imamat 9”
Authors: Dewa Ananda Dharmawan Kustia
Published: September 2020

Hal mempersembahkan korban kepada Tuhan dengan jelas tertulis didalam kitab Imamat, dimana korban bakaran terdiri atas Korban Penghapusan Dosa (Imamat 4:1-35; 6:24-30), Korban Penebusan Salah (Imamat 5:14-6:7;7:1-17), Korban Bakaran (Imamat 1:3-17; 6:8-13), Korban Keselamatan (Imamat 3:1-17; 7:11-34; 19:-9; 22:21-25), dan Korban Sajian (Imamat 2:1-16;6:14-21). Setiap korban itu menggambarkan sesuatu tentang penebusan salah. Korban-korban sukarela menunjuk kepada pribadi, sifat, dan ketaatan-Nya, oleh-Nya karena setiap dosa kita umatnya. Tiap-tiap korban melambangkan suatu aspek ibadah umat kepada Allahnya.
Holographic focusing and conformal surface. ver 4
Authors: Kuyukov Vitaly
Published: September 2020

Holographic focusing and conformal surface
3D auxetic mechanical metamaterials: an analytical, numerical, and experimental study
Authors: Ghavidelnia Naeim , Hedayati Reza , Bodaghi
Published: September 2020

Metamaterials are man-made rationally-designed structures that present unprecedented mechanical properties not found in nature. One of the most common metamaterials are Auxetics which demonstrate negative Poisson’s ratio (NPR) behavior that is very beneficial for biomedical and engineering applications. In this study, a specific type of auxetic metamaterial structure namely idealized 3D re-entrant structure is studied analytically, numerically, and experimentally. The noted structure is constructed of three types of struts: one loaded purely axially, and two loaded simultaneously flexurally and axially which are inclined and are spatially defined by angles θ and φ). Analytical relationships for elastic modulus, yield stress, and Poisson’s ratio of the 3D re-entrant unit cell based on two well-known beam theories namely Euler-Bernoulli and Timoshenko theories are derived. Moreover, two numerical approaches one based on beam elements and the other based on volumetric elements are implemented. Moreover, several specimens are additively manufactured and tested under compression. The analytical results had good agreement with volumetric numerical model and experimental results. Moreover, the effect of various geometrical parameters on the mechanical properties of the structure was studied and the results demonstrated that angle θ (related to tension-dominated struts) has the most effect on the sign of the Poisson’s ratio and its extent, while angle φ (related to compression-dominated struts) has minimal effect on Poisson’s ratio. However, the struts corresponding to φ angle provide strength and stiffness for the structure. The results also demonstrated that the structure could have zero Poison’s ratio for a specific range of θ and φ angles. Finally, a lightened re-entrant structure is introduced and its results are compared to those of the idealized 3D re-entrant structure.
“Hit the Robot on the Head… with this Mallet” – Making a Case for Including More Open Questions in HRI Research
Authors: Riddoch Katie , Cross Emily S.
Published: September 2020

Researchers continue to devise creative ways to explore the extent to which people perceive robots as social agents, as opposed to objects. One such approach involves asking participants to inflict ‘harm’ on a robot. Researchers are interested in the length of time between the experimenter issuing the instruction and the participant complying, and propose that relatively long periods of hesitation might reflect empathy for the robot, and perhaps even attribution of human-like qualities, such as agency and sentience. In a recent experiment, we adapted the so-called ‘hesitance to hit’ paradigm, in which participants were instructed to hit a humanoid robot on the head with a mallet. After agreeing to do so, participants were stopped, and then took part in a semi-structured interview to probe their thoughts and feelings during the period of hesitation. Thematic analysis of the responses indicate that hesitation not only reflects perceived socialness, but also other factors including (but not limited to) concerns about cost, mallet disbelief, processing of the task instruction, and the influence of authority. The open-ended, free responses participants provided also offer rich insights into individual differences with regards to anthropomorphism, perceived power imbalances, and feelings of connection towards the robot. In addition to aiding understanding of this measurement technique and related topics regarding socialness attribution to robots, we argue that greater use of open questions can lead to exciting new research questions and interdisciplinary collaborations in the domain of social robotics.
Longitudinal associations between schematic attachment representations in late adolescence and depressive symptoms in adulthood in normative- and high-risk cohorts: A preregistration protocol
Authors: Dagan Or , Nivison Marissa D , Roisman Glenn I. , Waters Theodore
Published: September 2020

A core premise of attachment theory is that the quality of early care shapes the development and consolidation of later constructed mental representations, which in turn influence mental health (Bowlby, 1973, 1980; Sroufe et al., 2005). Following this premise, this set of pre-registered analyses aims to build on a programmatic line of research (Dagan et al., 2018; Dagan et al., 2020) to investigate the predictive significance of attachment representations in general, and scripted attachment representations (i.e., secure base script knowledge) more specifically, on depressive symptoms in adulthood.
Changes in Maternal Substance Use During the COVID-19 Pandemic
Authors: Joyce Kayla M. , Cameron Emily E , Sulymka Julia , Protudjer Jennifer , Roos Leslie E
Published: September 2020

Objective: Maternal stress and mental health challenges have increased since the coronavirus (COVID-19) pandemic began. Experts are concerned about elevated substance use (SU) given its well-known association with negative emotions, but existing research has not examined SU among mothers during the COVID-19 pandemic. This is a critical next step to inform policy and service supports given links between maternal SU and adverse family experiences. Methods: Data were collected online between April 14-28, 2020. Five-hundred and eight mothers (Mage=34.8 years, SD=5.1) with children 0-8 years old participated via the Parenting During the Pandemic study. Mothers self-reported SU change and motivations for using substances, as well as mental health symptoms. Results: Of participating mothers, 54.9% did not change, 39.2% increased, and 5.9% decreased their SU. Findings indicated mothers with an anxiety disorder or elevated anxiety symptoms were more likely to report increased SU during the pandemic. Using substances to cope with anxiety, depression, and boredom, was elevated among mothers self-reporting increased SU during the pandemic versus those reporting no change or a decrease in usage. Using substances to cope with anxiety was a risk factor for increased SU. Conclusions: Many mothers have increased their SU since the onset of the COVID-19 pandemic. Results highlight the need to treat maternal anxiety and the importance of teaching mothers coping strategies, other than using substances, to reduce the incidence of increased SU among mothers and its negative sequelae.
These Honored Dead: Sacrifice Narratives in the American Rifleman
Authors: Dawson Jessica , Weinberg Dana
Published: September 2020

This paper presents a case study of how a fringe idea moves into the cultural mainstream. In its cultural and political project to defend the Second Amendment, the National Rifle Association (NRA) embraced New War culture, a counter-cultural response to the trauma of the war in Vietnam, which extended warrior honor to armed men defending their families from an increasingly hostile world and a suspect government that might try to disarm them. Using textual analysis of the American Rifleman, we explore how the NRA co-opted narratives of soldiers' sacrifice for the nation to promote a New War cultural message. We find that magazine contributors retooled the traditional narrative to feature non-military protagonists, to differentiate the nation from the government, and to spotlight freedom as a sacrificial cause. With their strong civil religious overtones, the NRA's sacrifice narratives served as value-laden signposts that elevated the Second Amendment to a sacred God-given freedom, extended the consecration from sacrifice to encompass their mainstream audience of gun owners, and identified political and cultural enemies. These classic American narratives of soldiers’ sacrifice for the nation were thus co-opted to deliver a simultaneously patriotic and anti-government counter-cultural message that would resonate with mainstream American culture.
Should Athletes be Allowed to Protest during the National Anthem? An analysis of public opinions among U.S. adults
Authors: Knoester Chris , Ridpath B. David , Allison Rachel
Published: September 2020

Using descriptive and multiple regression analyses of data from the National Sports and Society Survey (N = 3,993), this study examines public opinions about athletes’ rights to protest during the national anthem. Results suggest that public opinion is now more supportive of athletes being allowed to protest during the anthem; although, considerable opposition persists. Black individuals and those who recognize racial/ethnic discrimination in society are especially likely to support the right of athletes to protest. Heterosexual, Christian, sports fan, and military identities seem to encourage opposition to the right to protest. Indicators of traditionalism and sports nationalism attitudes are also negatively associated with support for athlete protests.
REMOVAL OF PO43- BY DIRECT CONTACT MEMBRANE DISTILLATION FROM DAIRY WASTEWATER
Authors: Abdullah Hasan Ali
Published: September 2020

The dairy industry is one of the basic industries that are important for the sustainability of life and because this industry uses and consumes a lot of water to produce milk, it discharges a lot of waste water. Because of the acute shortage of water needed to meet domestic, industrial and agricultural needs and increase pollution on the other, and of high fresh water demand in recent years, therefore; treatment of wastewater present very important. The most important pollutants of dairy wastewater discharged are phosphate. The present paper offers an ability of membrane distillation process (MD) for the treatment of dairy wastewater and removal of phosphate in Iraq. Artificial samples of wastewater prepared to implement the proposal. Opinions will be considered to make these wastewater samples within the standard properties of world dairy wastewater classifications. To alleviate membrane disturbances by organic and inorganic substances applied to physical deposition. The results showed the ability of the MD to remove a high concentration of phosphate from wastewater from dairy wastewater, with a clearance rate of 95 per cent. This value affected by temperature and temperature affects the effectiveness of The MD and is directly proportional to the flow.
Office-holding and officiality
Authors: Roughan Nicole
Published: September 2020

Much of positivist jurisprudence and public law theory celebrates an idea of the ‘legal official’ as one appointed and identified by law to claim and wield law’s powers over subjects. That idea treats the official as the holder of an office constituted by law and so relies heavily upon law’s fabricated normativity and its insulation from social and moral normativity. This article challenges that view by drawing a distinction between ‘law’s offices’ and ‘officials of the law.’ More precisely, it distinguishes the status of office-holding under the law from the moral standing of ‘officiality’ carried by officials of the law and transmitted through practices of recognition of the role of official. The article challenges positivist orthodoxy to account for the moral standing that recognition carries into the role of official, alongside the institutional rules of office. In a response to John Gardner’s work on ‘officials of the law,’ which insists upon the morally laden role of official but avoids an over-moralized account of law’s normativity, I argue that recognition generates and carries moral normativity within and between the roles of official and subject in a way that inserts such recognition, and the role of official, into the story of law’s normativity.
İSTATİSTİKİ BÖLGE SINIFLAMASINA GÖRE KAMU HASTANELERİNİN FİNANSAL ETKİNLİKLERİNİN DEĞERLENDİRİLMESİ
Authors: TORUN Nazan , ATAN Murat , AYANOĞLU Yıldız
Published: September 2020

Çalışma Türkiye’de bulunan Sağlık Bakanlığı’na bağlı hastanelerin istatistiki bölge sınıflamasına göre finansal etkinliklerini ölçmek amacıyla yapılmıştır. Çalışmada hastanelerin mali verilerinden hareketle Sabit Getirili (CCR) VZA Modeli, Değişken Getirili (BCC) VZA Modeli EMS paket programı ile finansal etkinlikleri ölçülmüş ve mekânsal analizler ile haritalar ArcGIS paket programı kullanılarak oluşturulmuştur. Elde edilen potansiyel iyileştirme sonuçlarına göre tüm bölgelerde hastanelerin bütün girdilerini farklı oranlarda azaltması, çıktılarından ise ayakta tedavi edilen hastalardan elde edilen gelirlerden ziyade yatan hasta gelirleri ve özellikle de diğer gelirlerin artırılması gerekliliği belirlenmiştir. Bunun yanı sıra bölgelerin sağlık göstergeleri ve sağlık hizmetleri kullanım durumlarının hastanelerin finansal etkinlikleri ile ilişkili olabileceği sonuca ulaşılmıştır.