bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGGUNAAN BUSINESS MODEL CANVAS SEBAGAI DASAR UNTUK MENCIPTAKAN ALTERNATIF STRATEGI BISNIS DAN KELAYAKAN USAHA
Authors: Dewobroto Wisnu Sakti
Published: March 2022

The development of automotive world in this global era has big bump. It is necessary to know that Indonesian market is getting more developing every day. In the future, Indonesian automobile market is expected to be the one of big market. It is estimated that automotive market in Indonesia may absorb 1 million units of automobile every year. 21 DUA SATUMOTOR is located at Jl. Imam Bonjol Raya no 88 Karawaci,Tangerang. 21 DUA SATU MOTOR has purpose to develop business by establishing automobile salon business, considering quietly large opportunity in BSD City Serpong. This research is to firstly, identify outline scheme of company strategy by mapping the automobile salon business in BusinessModel Canvas, secondly, to see business appropriateness from financial area which shall analyze revenue stream area (income) and cost structure (cost) in the established BusinessModel Canvas. Based on Business Model Canvas, it may be concluded that there are 9 important factors in running automobile salon business. Firstly, value of automobile salon better focuses on premium products, facility comfort and quality and guaranteed final result.Secondly, the primary segmentation of automobile salon includes entrepreneurs, private employees or college students ranging from 25-54 year of ages. Third factor is the closeness between the business place and spare part centre in BSD City Serpong. Fourthly, customers arealso interested in membership offer with major facilities of guaranteed automobile salon.Fifthly, to perform all value-oriented activities for potential customers, automobile salon of 21DUA SATU must prioritize key resources on professional human resource and utilization andquality raw materials. In this case, customer-favored mark is 3M. Sixthly, from process side,main activity should focus on automobile salon service and promotion activity. Seventhly, as adrive for improving company performance, partnership is also an important thing. In additionto cooperation with raw material suppliers to get special price and press production cost, banksand credit card providers are also needed to enhance automobile owner interest to try theautomobile salon 21 DUA SATU with discounted facilities. Eighthly, main income ofautomobile salon is the automobile salon package including full total salon package, exteriorsalon package, interior salon package, and wax wash package. Ninthly, necessary costs tocreate value for customers consist of tool cost and its maintenance, promotion cost, labor cost,operational supporting cost and variable cost including water, electricity, phone and rawmaterial of automobile salon. By considering revenue stream and cost structure and analyzingpay back period, proper decision may be made from this automobile salon business of 21 DUASATU. It is assumed that pay back period for this automobile salon of 21 DUA SATU isaveragelycategorized into proper and operable. 3 year. Therefore, this automobile salon business of 21 DUA SATU may be
PERANCANGAN KOMUNITAS VIRTUAL SEBAGAI IMPLEMENTASI CUSTOMER RELATIONSHIP MANAGEMENT (CRM) BERDASARKAN ATRIBUT KEBUTUHAN PELANGGAN DI AIRPHIBI TOUR & TRAVEL
Authors: Bagaskoro Danar
Published: March 2022

AirPhibi Tour & Travel is a travel agency that always put the customer’s satisfaction ontop within every service they give. By considering the voice of customers, the company hasdiscovered some particular-internal details that could be evaluated and be improved to achievethe customer’s satisfaction in the future.By using the servqual method on the customer’s satisfaction problem, it’s been identifiedthat the gap score between the customer’s expectation (3.91) and perception (3.73) is -0.18. Thegap score itself signifies that the AirPhibi Tour & Travel service quality is nearly hit thecustomer’s satisfaction ideal value, which is 0 or more. The calculation of CustomerSatisfaction Index (CSI) gives result score 75.21, this index respresents that the AirPhibi Tour& Travel’s service quality is in the “Satisfying” range of customer’s satisfaction categories.From the analysis of the Importance Performance Matrix (IPM) categorization, there are 8points of customer’s requirements that subsequently will be developed in order to construct aQuality Function Deployment (QFD) matrix. They are online features development as thecompany’s information and transaction directory, domestic and international tour destinationoffering, railway travel and cruise ticketing service, notification of new information or specialevent, delivery service, request for a self-programmed tour, adding more branches in otherlocations, and membership system. The next phase is to develop those 8 points of customer’srequirements to QFD’s technical requirements. From developing each issue, it is obtained 19 oftechnical requirements, and the 19 points themselves need to be ranked based on eachimportance relative value. All of the QFD technical requirements should be aligned along with the company’sbusiness strategy. The company wants to implement the strategic objective in the same way asthe most logical and relevant business idea of Customer Relationship Management (CRM).Based on the focused technical requirements, AirPhibi Tour & Travel is able to vary theofferings, the services, the promotional programs, the messages, and the media. All of them canbe represented by developing and consolidating the online communication and informationsharing aspects. As the company manages to execute an expansion strategy in the futurecompetition, thus the most relevant CRM concept to carry out straightforwardly is e-CRM. Thisconcept leads to an idea of designing a virtual community under the AirPhibi Tour & Travel’sonline development focus. The AirPhibi.org forum is designed as the instrument of company’s e-CRM, with the purpose of having good relationship with the customers, retaining the customer’sloyalty, plus potentially gaining new customers.
PENGEMBANGAN DAN PENERAPAN MANAJEMEN PENGETAHUAN SEBAGAI STRATEGI PENDUKUNG KEGIATAN MEDIS NON-BEDAH (STUDI KASUS KLINIK PETUKANGAN MEDICAL CENTER)
Authors: Andy Randy , Sugiarto Dedy , Hetharia Dorina
Published: March 2022

On a new core competency-based industries, mutual information is the main asset in thecompetitive value to the business processes of an industry. The medical industry uses theinformation as a critical factor in every aspect of perform a clinic or hospital management. Theinformation of knowledge should been packaged in a process that is known as knowledgemanagement. Bennefit knowledge management in the medical industry is to improve the quality ofthe medical officer. It aims to minimize the malpractice cases occurrence that often occurs due tolack of knowledge between medical officer. The lack of knowledge often occurs because of gap ofknowledge between the members of the medical officer. Application of knowledge managementsystems that really serves transfer of knowledge from senior medical officer for a new medicalofficer. Failure of any expert (senior medical officer) in making decisions at the time of medicaltreatment can also be minimized by the knowledge management system.
Perancangan Sistem Informasi Perencanaan dan Pengendalian Persediaan Bahan Baku di PT. X
Authors: Astuti Pudji , Wafa Mohammad Ali , Marie Iveline Anne
Published: March 2022

PT. X is a company engaged in the production of paper pallet packaging for exports. In the production process, PT. X implements Make-To-Order production strategies which would begin to manufacture if the company has received orders from customers. Recently the problems facing by company are the uncertainty lead-time delivery and uncertainty of demand from customer. Both of these issues resulted the ordering of raw materials were unplanned and further caused in delayed delivery of finished products to customers. Furthermore the use of conventional display board currently leads to human error either recording the customer orders or calculating the availability of raw materials.The objective of this research, to solve the problem, proposed decision support system or DSS which will helps the company to schedule procurement of raw material and helps to control raw material availability. Stage of designing the DSS is using the waterfall system development so that the process is done by sequentially developed for each phase of development.The system development process is starting from the system initiation, analysis, design system and implementation. To analyze process, used object-oriented approach which point in the making of models to help analyze and understanding the problem. Results from the study showed that the problems faced by company solved by implementing the safety stock and the procurement scheduling which integrates with early warning sub model, Material Requirement Planning (MRP) sub model and inventory sub model, into a web-based decision support system that can be accessed anywhere, anytime and accurately by authorized user. Safety stocks are used as a backup supply which will be used when the uncertainties of demand occurred. MRP sub model schedules the procurement and calculate raw material requirements based on Bill of Material. Inventory sub model with early warnings system will provide a reminder to the user if the amounts of raw materials available have reached a certain condition so that users can perform further actions to maintain the availability of raw materials.
Pemetaan Pemborosan (Waste) Dalam Proses Produksi Pada Seksi Painting Plastic (Studi Kasus Perusahaan Otomotif)
Authors: Chrisna Chrinadio , Ahmad Ahmad
Published: March 2022

The painting process is one of the very important processes in the automotive motorcycle industry. One of the problems in the painting process is the occurrence of waste in the use of paint materials or ussualy referred as overquota, which is caused by the presence of waste in the painting process. The VSM (Value Stream Mapping) method was used to reduce the waste that occurs, identifying waste begins using the Waste Assessment model (WAM) to determine the percentage of waste. The identified wastes are 3 types of waste with the greatest weight, namely defect (30.1%), motion (16.1%), and waiting (13.1%). Next is the selection of detailed mapping tools using VALSAT (Value Stream Analysis Tools). The tools chosen are 2 tools with the greatest value. Analysis of waste defect using Pareto diagram shows the most dominant rejects are dirty, saggy, and thin, so further analysis is focused on the three rejects using p chart, fishbone diagram, and FMEA (Failure Method Effect Analysis) . The proposals given to reduce waste are replacing SOPs, repairing work station, and making checksheets and material collection forms. After the proposal is applied, it is found that PCE increases by 17% and the reduction in Manufacturing Lead Time value by 26.15%
Efficiency of Raw Material Steel Inventories in Improving Supply Chain Performance at Honda Trading Indonesia
Authors: Pradipto Gigih Hapsak , Lussy Ahmad
Published: March 2022

The production and number of processed automotive industries have slightly increased; as a result, the companies must compete to maximize their profits by conducting their efficient production process. PT. Honda Trading Indonesia is belong to Honda Motor group company, especially in support import material such as Raw Material and Parts that has implemented supply chain management. It is necessary for the company to take measurements of its performance and efficiency for the entire supply chain such as procurement of raw materials. The purposes of this study were to analyze the performance of the company's supply chain and determine the most efficient method of procurement for its raw materials as well as and to provide recommendations for the company to improve its performance of entire supply chain. This study used SCOR in analyzing the performance of supply chain and EOQ and POQ method to be compared with the method that the company uses to determine which method of procurement for raw materials is the most efficient one. The result showed that based on the matrix, the company's performance is unfavorable when it was compared to the benchmark performance of inventory days of supply.
Analisis Kepuasan Kerja Karyawan Berdasarkan Human Resource Index (HRI)
Authors: Prayogo Luhur , Pranoto B. Adi Suryo , Purba Humiras Hardi
Published: March 2022

The objective of this research is for describe about employee satisfaction in three of Unit Bisnis at BM*. This topics also for identification many problems of employee satisfaction in BM* and to give suggest for improvement of performance management in this company. Metodology on this research is using a survey, because this method very objective and efficient. Questionnaire besed on Human Resource Index (HRI) with measure 15 attribut. Based on survey HRI of employee in BM* is 3,44. This show that employee satisfaction in BM* is over the standard (> 3) or high. But some of attribute show the HRI which under standard (< 3). Some of this is management quality, organisatin structure and path career, and also company objective. The three of these attribute is problem which need concern on this company.
Model Alokasi Stasiun Inspeksi dengan Mempertimbangkan Work in Process dan Produk Rework dan Scrap
Authors: Montororing Yuri Delano Regent
Published: March 2022

In providing high quality products requires a quality control planning so that the output can be good. Quality control in the production line is based on an inspection by a qualified acceptance of the product. This quality control method is done by flexibly placing the quality control station to separate products in the form of rework to be reworked and scrap to be discarded. Research discussing the quality control station allocation taking into account the inventory of work in process and product rework and scrap not exist, therefore the researcher intends to do so. The development of this model is done by developing the objective function to minimize the total cost of production. Total expenses consist of process cost, inspection cost, waiting cost, quality control station installation costs, rework cost and scrap costs. The goal is to find a configuration allocation quality control stations in the production line at minimum cost. From the results obtained inspection station allocation model that is able to minimize the cost of the assembly and the flexibly to changes in demand parameters, costs, probability of conforming and nonconforming proportions.
Analisis Perilaku Mahasiswa Sains dan Teknologi dalam Penggunaan Smartphone (gadget) untuk Meningkatkan Prestasi Akademik
Authors: Permata Ekie Gilang , Harpito Harpito , Kusumanto Ismu , Zulmiriyanto Zulmiriyanto
Published: March 2022

Nowadays smartphone users are increasing, including Industrial Engineering Students at UIN SUSKA Riau. The use of smartphones has a positive-negative impact so it is worth responding to as best as possible. Student behavior using smartphones varies, whether it is in line with expectations to improve academic achievement. Research knows how the behavior of students using smartphones with statistical tests, namely the test of validity, reliability and linear regression test to determine the effect of independent variables on the dependent variable (Student IP). Based on the results of the study involving 260 samples from 737 population of Industrial Engineering Students in 2018 showed a reliability value of 0.746 with 25 statements declared valid. The results of linear regression are Y=2,796+0,004X1-0,029X2+0,019X3+0,089X4+0,051X5+0,033X6+0,051X7. The most influential variable is the variable "content that is accessed", meaning that if the content is accessed can be increased it can improve academic achievement. The negative value is the variable "Asking the Lecturer with social media", meaning that asking a lot of lecturers with social media is not recommended especially personal matters because of the lecturer guiding. Thus the behavior of students using smartphones influences academic achievement.
Identifikasi Waste Pada Proses Operasional Shipping Dengan VSM (Value Stream Mapping) Pada PT XYZ
Authors: Wahyuni Ayu Endah , Rais Amin
Published: March 2022

Intisari— PT XYZ bergerak dibidang logistik dengan mengelola produk Part Toyota. Proses produksi mengalami keterlambatan keberangkatan berdasarkan  ketepatan waktu keberangkatan pada bulan Oktober sampai Desember pada tahun 2018. Perolehan persentase ketepatan waktu berkisar 44,8% dan 68,94%, serta 78,1% dari total distribusi. Penelitian ini melakukan analisis waste pada proses operasional shipping sebagai pertimbangan untuk mengurangi tingkat keterlambatan keberangkatan sebesar 60% karena faktor proses operasional. Sementara itu,  proses operasional shipping memiliki banyak proses non value added activities. Hal ini mengakibatkan terjadi pemborosan waktu yang merugikan perusahaan. Oleh karena itu, Penelitian ini mengidentifikasikan jenis pemborosan (waste) dengan (VSM) value stream mapping pada proses operasional yaitu waste waiting dan waste unnecessary motion. Dengan demikian, keterlambatan keberangkatan distribusi dapat diusulkan dengan membuat checkheet, pemilihan vendor, petugas packing dengan melakukan pengelompokkan barang sesuai identitas customer. Abstract— PT XYZ is engaged in logistics by managing Part Toyota products. The production process has a delayed departure based on the timeliness of departure from October to December in 2018. The percentage of timeliness is around 44.8% and 68.94%, and 78.1% of total distribution. This study conducts waste analysis in the shipping operational process as a consideration to reduce the rate of departure delay by 60% due to operational process factors. Meanwhile, the shipping operational process has many non value added activities processes. This results in time wasting that is detrimental to the company. Therefore, this study identifies the type of waste (VSM) value stream mapping in the operational process, namely waste waiting and waste unnecessary motion. Thus, the delay in the distribution distribution can be proposed by making checkheets, selecting vendors, packing officers by grouping items according to the customer's identity.
Pengendalian Kualitas Produk Cacat PHX Toshiba Pada PT Schneider Electric Manufacturing Batam
Authors: Wardana Singgih , Fajrah Nofriani
Published: March 2022

Abstract— Quality in the modern world is very influential in developing and advancing a company. PT. Schneider Electric Manufacturing Batam is a manufacturing company electrical systems. In terms of time, the resulting waste is in the form of product delays that will be sent to the shipping because the product to be sent to shipping must be full in one pallet. If there is a defective product, it must wait for the defective product to be analyzed and repaired. This study aims to analyze phx toshiba product control and to identify the causes of phx toshiba product defects with the Statistical Process Control method in the form of a p chart. Based on the results of the control chart, the proportion of product defects for PHX Toshiba VFS15 is still within the control limit because none of the data exits the control limit of 3 sigma or 4 sigma. There are several factors that cause the occurrence of broken defective products that are analyzed using a causal diagram, namely human factors (operators), machine factors (setting parameters and voltage unstable), method factors (methods of installing product testing tools and operating methods), material factors (not good material) and environmental factors (soldering fumes).
Rancangan Model Bisnis Produk Puzzle Splint Dengan Metode Lean Startup
Authors: Amran Tiena Gustina , Dewobroto Wisnu , Guntoro Azmi Hakam
Published: March 2022

Intisari— Dalam kehidupan sehari hari keadaan gawat darurat dapat terjadi dimana saja yang terjangkau dan tidak terjangkau oleh petugas kesehatan yang memerlukan peran masyarakat. Terdapat berbagai macam alat bantu yang digunakan membantu pasien dirumah sakit dan korban kecelakaan disebut splint atau bidai. Pembidaian merupakan tindakan memfiksasi bagian tubuh yang mengalami cedera menggunakan benda yang bersifat kaku maupun fleksibel sebagai fiksator/imobilisator. Permasalahan pada bidai konvensional antara lain  tidak memiliki ukuran yang cocok dengan tulang pasien, sehingga seringkali terjadi kesulitan saat pemasangan pada anggota tubuh pasien.  Penelitian ini dilakukan untuk perencanaan kelayakan bisnis produk inovasi Puzzle Splint/ bidai fraktrur tulang dengan melihat tiga aspek. Pertama, design thinking yaitu desirability, feasibility, dan viability menggunakan metode lean startup. Kedua value proposition yaitu bidai yang mudah dipasang pada pasien, ukurannya yang fleksibel dan aman bagi kulit pasien. Ketiga model bisnis dirumuskan kedalam 9 blok pada bisnis model canvas. Hasil penelitian ini menunjukkan konsumen produk Splint adalah tenaga medis dan instansi – instansi yang terkait. Bisnis produk ini membutuhkan biaya produksi sebesar Rp762,000.00. Nilai Profitability Index pada 1,86, perhitungan Break Event Point pada 1357 unit, Payback Period  3 tahun dan 5 bulan.  Perencanaan Bisnis menunjukkan bahwa project ini layak dilakukan.Abstract- Daily emergency are often unpredicted and may happen in remote areas. A health apparatus or first aid tools that can be utilized for emergency situation is splint or body support aid. Splinting is a fixation process of an injured body part with stiff or flexible materials. Occasionally, conventional splint is unsuitable with patient’s bone structure, hence resulted in installation difficulties. This research focused on innovative product of puzzle splint or fracture splint business worth based on three aspects. First, design thinking: desirability, feasibility, and viability in relation with lean startup model. Second, value proposition such as simple installation, flexiblilty, and patient skin friendly. Third, business model was categorized into nine blocks and integrated with canvas model. The result showed that most of the splint consumers are medical personnel and related institutions. This business requires Rp762.000.000,- production cost. Profitability index is 1.86 and break even point on 1.357 units, with 3 years and 5 months payback period. This business plan shows that project is feasible.
Perancangan Alat Bantu Las Listrik untuk Mengurangi Keluhan Musculoskeletal Disorder Menggunakan Metode Loading on the Upper Body Assesment (LUBA)
Authors: Siska Merry , Gunawan Ari
Published: March 2022

Intisari— Dunia industri di indonesia mengalami perkembangan yang pesat. Perkembangan industri ini tidak lepas dari sektor formal dan informal. Salah satu perkembangan industri informal yaitu bidang pengelasan. Pengelasan adalah teknik penyambungan antara dua buah logam atau lebih dengan memanfaatkan energi panas. Aktivitas para pekerja las tersebut dilakukan dengan posisi badan membungkuk dan jongkok selama ber jam-jam hingga proses pengerjaan suatu produk selesai. Hal ini dapat mengakibatkan pekerja mengalami keluahan otot dibeberapa bagian tubuhnya. Keluhan tersebut terjadi pada bagian leher, punggung, lutut, dan kaki. Salah satu dampak resiko pada kesehatan dan keselamatan kerja yang dihadapi oleh pekerja bengkel las adalah keluhan musculoskeletal disorders (MSDs). Penelitian bertujuan untuk Mengetahui tingkat resiko ergonomi berdasarkan metode loading on the Upper Body Assessment (LUBA) dan Merancang alat bantu cekam (Fixture) yang ergonomis. Metode LUBA (Loading on the Upper Limb Assesment) adalah metode pemberian kode postur tubuh duduk atau berdiri dengan memberikan bobot tambahan untuk postur yang sesuai dengan hasil percobaan dari kondisi ketidaknyamanan yang dirasakan oleh sendi dari individu, Loading on the Upper Limb Assesment merupakan suatu teknik untuk pembebanan postural pada penilaian atas tubuh. Abstract—The industrial world in Indonesia is experiencing rapid development. The development of this industry cannot be separated from the formal and informal sectors. One of the informal industry developments is the welding field. Welding is a technique of connecting two or more metals by utilizing heat energy. The activities of the welding workers are carried out with the position of the body bending and squatting for hours until the process of completing a product is completed. This can result in workers experiencing muscle exhaustion in some parts of their body. These complaints occur in the neck, back, knees and legs. One of the effects of risk on occupational health and safety faced by welding workshop workers is a complaint of musculoskeletal disorders (MSDs). The study aimed to determine the level of ergonomic risk based on the Loading on the Upper Body Assessment (LUBA) method and Designing an Ergonomic Fixture tool. The LUBA method (Loading on the Upper Limb Assessment) is a method of coding the posture of sitting or standing by giving additional weight to the posture that matches the experimental results of the conditions of discomfort felt by the joints of individuals, Loading on the Upper Limb Assessment is a technique for postural loading on the assessment of the body.
PENGARUH INFLASI, BI RATE, KURS, CAR DAN FDR TERHADAP NON PERFORMING FINANCING BANK SYARIAH MANDIRI
Authors: Fauzukhaq Muhammad Fadlillah , Sari Devita , Wiranata Suhenda
Published: March 2022

This research aims to determine the influence Inflation, Bi rate, Kurs, Capital Adequency Ratio (CAR) and Financing to Deposite Rasio (FDR) variables against Non-Performing Financing (NPF) Mandiri Sharia banking. This research uses the Vector Auto Regression (VAR) and Vector Error Correction Model (VECM) methods. The variables used in the study consisted of inflation, BI Rate and exchange rate which classified into macroeconomic variables and Capital Adequency Ratio (CAR) and Financing to Deposite Ratio (FDR) belonging to the micro-economic variables. This research uses Bank Syariah Mandiri as a sample of research and data used in the form of financial statements published by the official website of Bank Syariah Mandiri. Root Unit testing, Optimum Lag, Model stability, and cointegration are used to view research data. Hypothesis testing uses Granger Causality to test simultaneously and VECM for partial testing and see long-term and short-term influences. The results showed that simultaneously inflation, Bi Rate, exchange rate, CAR and FDR have no influence on NPF Bank Mandiri Syariah. Then partially in the short term all variables also do not have a significant influence on NPF Bank Syariah Mandiri. But partially in long-term variable inflation, Bi Rate, exchange rate, CAR and FDR have a significant influence on NPF Bank Syariah Mandiri
PENGARUH URUTAN BUKTI, GAYA KOGNITIF, DAN PERSONALITAS TERHADAP PROSES REVISI KEYAKINAN
Authors: Nasution Damai , , Supriyadi
Published: March 2022

Researches that tried to examines effect of evidence order and individual psychological dimensions, consist of cognitive style and personality, to auditors’ judgment never been examined in auditing, especially, in belief-revision context. Present research is first. Present research focused on examination the influence of evidence order, cognitive style, and personality to auditors’ judgment. Judgment in this research is define to how auditor revised his believe based on evidence that evaluated step-by-step. Experiment method use in this research. Using a case study out of to 88 auditor, this research found that: (i) auditors’ judgment were affected by order in which audit evidences was evaluated;(ii) when auditor evaluated evidences in reverse order (- - + + vs. + + - -), recency effect occur. This finding show that auditor will weighted disconfirmation evidence more important than confirmation evidence; (iii) interaction exist between evidence order, cognitive style, and personality to affect auditors’ judgment.
KETERKAITAN KUALITAS TATA KELOLA KORPORASI, IMPLEMENTASI PRINSIP ETIKA BISNIS DAN POTENSI KECURANGAN PELAPORAN KEUANGAN
Authors: Nuryatno Muhammad A.
Published: March 2022

The purpose of this research is to make clear the phenomena about the relationship between the likelihood of the financial reporting fraud, the implementation of business ethics principles and the quality of corporate governance. The objective of this research is to test empirically about them, based on auditors’ perception. The method used or the detailed of the study are: the nature of the study was hypothesis testing; the type of investigation used was causal relationship; the extent of researcher interference was minimal; the environment where the research undertaken was field experiment; unit of analysis was individual, ie. the Public Accountants; and the frequency of gathering the necessary data was one-shot or cross-sectional. The source of data was Indonesia Public Accountants which formed as population, and the sample were determined by purposive sampling method. Sample data were collected using questionnaire circulated by mail and research assistants. Data analysis was conducted by Structural Equation Modeling (SEM). The results showed some empirical evidences : According to auditors’ perception, the likelihood of financial reporting fraud are (is) affected by client’s corporate governance quality and/ or implementation of the business ethics principles. Based on those results, it is suggested: First, to the next researcher, to study the relationship between financial reporting fraud and oversight committee, such as risk management and/ or nomination committee. Second, to the management, to minimaze the financial reporting fraud by strengthening the quality of corporate governance and implementation of business ethics principles.
PENGARUH DANA ALOKASI UMUM DAN PENDAPATAN ASLI DAERAH TERHADAP BELANJA DAERAH (SURVEI PADA KABUPATEN/ KOTA SE-SULAWESI)
Authors: , Ridwan
Published: March 2022

The Influence of General Allocaation Fund and Regional Original Income on Regional Expenditure, a Survey in All Regency/ City in Sulawesi (supervised by Ridwan and Muslimin). The objective of this research is to analyze the influence of general allocation fund (DAU) and regional original income (PAD) on regional expenditure in all regency/ city in Sulawesi. The type of this research is descriptive and verificative method. To test the proposed hypothesis, this research employs multiple linear regression. The results from descriptive analysis indicates that financial performance using self-government ratio 2005 is 5.57% and in 2006 is 4.47%. This can be categorized that regional government is un-independent because the ratio is below 50%. Effectivity ratio 2005 is 90.86% (not effective) and 2006 is 108.02%. the results show that (1) simultaneously general allocation fund (DAU) and Regional Original Income (PAD) have a significant influence on regency/ city regional expenditure in Sulawesi (R2=0.951), (2) general allocation fund (DAU) partially has a significant influence on regional expenditure, (3) regional original income (PAD) has a significant influence on regional expenditure.
REVIEW 10 PENELITIAN TENTANG PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA PARA MANAJER
Authors: Ridwansyah Eksa , , Yuliansyah
Published: March 2022

This article is to review of ten researches in Indonesia which discussed the influency of budgeting participation toward the managerial performance. This article founds some variation of samples, methods, and conclusions of these researches. Ten researches are purposively selected with two conditions, the studies were conducted in Indonesia and after 2000. Based on the general review, these ten researches resulted vary conclusions, depended on the research variables. Nevertheless, most of researches found that budgeting participation affected managerial performance.
AKUNTANSI ISLAM MUNCULNYA ERA BARU EPISTEMOLOGI ISLAM
Authors: Harahap Sofyan Syafri
Published: March 2022

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METHOD FOR DETERMINING BTX (BENZENA, TOLUENA, AND XILENE) USING GAS-FID CHROMATOGRAPHY (FLAME IONIZATION DETECTOR)
Authors: Kristi Silvia Yolanda
Published: March 2022

At present, the petrochemical industry is growing rapidly. Products from the petrochemical industry are produced from petroleum or natural gas which produces various compounds such as BTX (Benzene, Toluene, and Xylene). BTX is such a poisonous aromatic compound that the International Cancer Research Agency classifies benzene as carcinogenic to humans and other BTX species have a variety of detrimental health effects even at low concentrations. Thus the separation of benzene, toluene and xylene compounds is very important. The analysis technique that is commonly used to determine the BTX compound is gas chromatography, which in this case uses GC-FID. The results shown by this instrument show that all the data obtained meet the acceptance requirements with the test parameters performed.
ANALYSIS PRESSURE BUILD-UP TEST PADA SUMUR “ASR-06” DENGAN METODE HORNER DAN PRESSURE DERIVATIVE
Authors: Ristawati Arinda , Ginting Mulia , Isnan Muhammad emil
Published: March 2022

Analisis Pressure Build Up pada sumur “ASR-06” dilakukan untuk mengetahui karakteristik fluida di reservoir. Analisis ini dilakukan untuk mengetahui tekanan yang berada pada reservoir. Hasil uji tes  kemudian dianalisis menggunakan pressure derivative dan horner plot. Dari hasil analisis ini dapat diketahui bahwa sumur “ASR-06” mengalami penurunan kompresibilitas fluida sehingga menyebabkan terjadinya penyimpangan pada pembacaaan kurva pressure derivative pada early time region. Hal ini dapat terjadi dikarenakan adanya fluida gas dan fluida liquid yang mengalir secara bersamaan. kedalam tubing dan mengakibatkan berkurangnya ruangan untuk fluida gas untuk mengalir didalam ruang tertutup. Fenomena changing wellbore storage akan mengakibatkan anomali pembacaan tekanan lubang sumur menjadi lebih tinggi daripada tekanan formasi pada waktu awal. Pada hasil pembacaan pressure build-up dengan metode pressure derivative didapatkan nilai skin dan permebabilitas yaitu 2.15 mD dan 4.75. Pada metode horner juga dilakukan perhitungan untuk mengkalkulasikan nilai permeabilitas dan skin yang dilakukan pada middle time region dengan hasil 2.18 mD untuk permeabilitas dan +3.80 untuk  nilai Skin.
Revitalization of Letjend Suprapto Street Kota Lama Semarang Area as “Little Netherlands” Through Landscape Elements
Authors: Probowati Adita riska , Widjaja Hinijati , Debora Titiek P.
Published: March 2022

Kota Lama Semarang is one of the cultural heritage sites that maintains its building facade as a characteristic. However, the arrangement of landscape elements in the street is not in accordance with the principles of cultural heritage. Especially on Letjend Suprapto Street, where the street became the center of activity also the main traffic in the Kota Lama Semarang area. The purpose of this study is to find out wich landscape elements were used in the past that can be applied to current conditions to restore the image of being “Little Netherlands”. The method used is qualitative descriptive method with data acquisition through interviews. The result is to find out what kind of landscape elements used in ancient times as recommendations in designing the street.
A NEW LIVING DOORSTEP PROJECT OF URBAN SHARING FOR CITTÀ STUDI
Authors: Marina Ghattas , Davide Tarantella
Published: March 2022

The Campus of Politecnico di Milano is divided into various "sections" that convey thisuniversity's different identity, which plays an active role in Città Studi. This thesis project investigates the space relationships resulting from the instauration of anew system acting as a multifunctional node. Through an analysis of the area and itsproblems, the project seeks to address them standing in continuity with the Campus andthe current previsions by Renzo Piano project; and yet wants to be an alternative to theplanned project by Politecnico for the new laboratories of Chemical Departments. Theproject explores the boundaries that would be developed through an "open-space andconstructed-space" system, organized according to road alignment, present, and pastones, and the possible doorsteps between them, making this area looking like a knotamong the "poles" of the Campus (Ampère-Leonardo-Golgi). We propose to createpooling places through a new Student House dedicated to different users and workplacesand the placement of a cultural complex, the Museo del Politecnico. Concerning leisuretime, a sports complex has been organized, intended in relationship with the Giurati area,accessible and enjoyable by a mixed variety of users. The primary purpose of this project isto create new places of identity and share them with society by using a series of livablethresholds placed on different levels, open spaces, and semi-open ones with other usages,which are put as an urban background fact.
Is cutaneous microbiota a player in disease pathogenesis? Comparison of cutaneous microbiota in psoriasis and seborrheic dermatitis with scalp involvement
Authors: Kayıran Melek Aslan , Sahin Eray , Koçoğlu Esra , Sezerman Osman Uğur , Gürel Mehmet Salih , Karadağ Ayşe Serap
Published: March 2022

Background

Knowledge about cutaneous microbiota in psoriasis vulgaris and seborrheic dermatitis is limited, and a comparison of microbiota in the two diseases was not yet previously undertaken.

Aims/Objectives

This study aimed to compare the scalp lesional and non-lesional microbiota in psoriasis vulgaris and seborrheic dermatitis with that in a healthy control group.

Methods

Fifty samples were taken with sterile swabs from patients’ and controls’ scalps, and 16S rRNA gene sequencing analyses were performed.

Results

Alpha and beta diversity analyses showed that bacterial load and diversity were significantly increased in psoriasis vulgaris and seborrheic dermatitis lesions compared to the controls. As phyla, Actinobacteria decreased and Firmicutes increased, while as genera, Propionibacterium decreased; Staphylococcus, Streptococcus, Aquabacterium, Neisseria and Azospirillum increased in lesions of both diseases. Specifically, Mycobacterium, Finegoldia, Haemophilus and Ezakiella increased in psoriasis vulgaris and Enhydrobacter, Micromonospora and Leptotrichia increased in seborrheic dermatitis lesions. Mycobacterium, Ezakiella and Peptoniphilus density were higher in psoriasis vulgaris compared to seborrheic dermatitis lesions. The bacterial diversity and load values of non-lesional scalp in psoriasis vulgaris and seborrheic dermatitis lay between those of lesional areas and controls.

Limitations

The small sample size is the main limitation of this study.

Conclusion

Higher bacterial diversity was detected in lesions of both psoriasis and seborrheic dermatitis compared to the controls, but similar alterations were observed when the two diseases were compared. Although these differences could be a result rather than a cause of the two diseases, there is a need to analyze all members of the microbiota and microbiota-host interactions.
Clinical and histopathological spectrum of genital lichen sclerosus in 133 cases: Focus on the diagnosis of pre-sclerotic disease
Authors: Attili Venkat Ratnam , Attili S. K.
Published: March 2022

Background

Early inflammatory lesions of lichen sclerosus are histopathologically difficult to diagnose until the hallmark of the disease i.e., papillary sclerosis becomes visible in histological sections. Pre-sclerotic and late or resolved phases of the disease have not been extensively studied.

Methods

We retrospectively reviewed all cases diagnosed as genital lichen sclerosus over a ten-year period from 2006 to 2016, correlating the clinical findings with the histological features.

Results

A total of 133 cases of genital lichen sclerosus (90 males and 43 females) were identified. Both genders demonstrated a similar histological spectrum. Fifty eight (44%) cases were identified as having pre-sclerotic lichen sclerosus, 64 (48%) as having progressive disease and 11 (8%) cases were classified as fully resolved with atrophy. Asymptomatic vitiligoid lesions were identified in 19 (14%) cases of which 12 were male. Low-grade squamous cell carcinoma was seen within the areas affected by long-standing lichen sclerosus, in four patients (3%, 2 male).

Limitations

We studied only haematoxylin and eosin stained sections. The presence of basement membrane thickening could have been better illustrated with the periodic acid–Schiff stain.

Conclusion

The pathogenesis of lichen sclerosus probably involves an immune reaction to the basement membrane at the epidermal interface and around the adnexa. The initial band of inflammation shifts gradually downwards from the epidermal interface into the dermis destroying the vascular channels and appendages, resulting in excessive deposition of altered extracellular matrix. Basilar infiltration of lymphocytes along with a grossly vacuolated or thickened basement membrane is proposed as the characteristic diagnostic feature of the pre-sclerotic stage. Greater awareness of the clinicopathological spectrum of lichen sclerosus should enable early diagnosis and treatment, thereby preventing structural damage and possible malignant transformation in chronic cases.
Pure endoscopic management of a middle fossa Galassi III arachnoid cyst
Authors: Vargas-Moreno Alejandro , Gutierrez Oscar , Alvarez-Berastegui Rene
Published: March 2022

Background:

Microsurgical and endoscopic approaches are accepted alternatives for the management of symptomatic arachnoid cyst. However, given their ability to visualize critical neurovascular structures with less morbidity, less dissection needs, and high success rates, endoscopic approaches are excellent options for the management of this pathology.

Case Description:

We present the case of an otherwise healthy 8-year-old male who presented with a chronic history of disabling headache that augmented with exercise and interrupted his sleep. He had a normal neurological examination. Neuroimaging studies depicted a right middle fossa Galassi III arachnoid cyst with no associated hydrocephalus, marked displacement of adjacent cortex, and apparent connection with the basal cisterns. Given the severity of the symptoms, and the size and compressive effect of the arachnoid cyst, surgical management through and endoscopic approach was undertaken. We performed a right temporal burr hole, right above the zygomatic arch to avoid vessels of the Sylvian fissure and to allow an optimal trajectory to the medial edge of the cyst and the target cisterns. We proceeded to identify the endoscopic anatomy of the surrounding structures to perform and adequate fenestration of multiple arachnoid membranes, obtaining an adequate cystocisternal communication. We then performed closure in a standard fashion. The patient was neurologically unchanged after the procedure and was discharged on postoperative day 2. The postoperative images revealed a dramatic reduction in the cyst dimensions with resolution of its compressive effect.

Conclusion:

Endoscopic management of arachnoid cyst offers several advantages such as the visualization of the cyst boundaries and critical adjacent structures, and the need for a less extensive dissection having a success rate between 83% and 92%. It is important to perform a wide multifocal fenestration as a key step to avoid cyst reclosure.
Middle meningeal artery embolization for chronic subdural hematomas. A systematic review of the literature focused on indications, technical aspects, and future possible perspectives
Authors: Di Cristofori Andrea , Remida Paolo , Patassini Mirko , Piergallini Lorenzo , Buonanno Raffaella , Bruno Raffaele , Carrabba Giorgio , Pavesi Giacomo , Iaccarino Corrado , Giussani Carlo Giorgio
Published: March 2022

Background:

Chronic subdural hematoma (CSDH) is one of the most common neurosurgical diseases that affect elderly and fragile patients and as a consequence, management can be challenging. Surgery represents the standard treatment; however, alternative options are under investigation. Middle meningeal artery (MMA) embolization is considered a minimally invasive treatment although with poor evidence. In this review, we tried to summarize the findings about MMA embolization as a treatment for a CSDH to provide a useful guidance for clinical practice and for future speculative aspects.

Methods:

Literature review on PubMed until March 2021 was performed according to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses Statement. We conducted a research on PubMed with a various combinations of the keywords “CSDH” and “middle meningeal artery” and “embolization,” “refractory subdural hematoma,” and then we reviewed the references of the relevant studies as additional source of eligible articles.

Results:

Among the 35 studies eligible for this review, 22 were case series, 11 were case reports, one was a technical note, and 1 was a randomized trial. A total of 746 patients were found in the literature. Failure rate of MMA embolization was between 3.9 and 8.9% of the cases according the indication to treat CSDH (upfront vs. after surgery).

Conclusion:

The global impression deriving from the data available and the literature is that MMA embolization is a safe procedure with very low complications and with a low failure rate, both when associated with surgery or in case of a standalone treatment.
LABOR PRODUCTIVITY: ANALYSIS OF INDICATORS AND INCREASE RESERVES
Authors:   National Academy of Statistics, Accounting and Auditing, Novichenko Lyudmila
Published: March 2022

Labor productivity is an important indicator of the efficiency of labor resources in the enterprise, the result of assessing the contribution of each employee to increase profitability and ensure the competitiveness of the enterprise. Ensuring increased productivity is one of the key levers of economic growth and sustainable development of the enterprise. According to the results of the research, the approach to determining the economic meaning of the concept of "labor productivity" is scientifically substantiated, its author's interpretation is proposed. Peculiarities of measuring labor productivity using the cost, in-kind, labor method with the use of direct and inverse calculations have been studied. Economic analysis of labor productivity is the information basis for making management decisions in terms of finding ways to optimize the use of labor resources to ensure full implementation of the production program of the enterprise. The methodical bases of the economic analysis of labor productivity are investigated in the article, the list of stages of carrying out the analysis of labor productivity at the enterprise is resulted. Issues related to the measurement and analysis of labor productivity are considered. The procedure for finding unused reserves of labor productivity in order to increase the efficiency of labor resources at the enterprise is substantiated. Based on the results of elaboration of existing approaches to the classification of reserves to increase labor productivity, their grouping by the following types is proposed: technical; organizational; socio-economic; natural and climatic. The use of the proposed types of reserves to increase productivity, development and practical use of labor productivity management programs are important factors in stimulating and improving the efficiency of labor resources of the enterprise.
Friedlieb Ferdinand Runge und seine Musterbilder
Authors: Rex Sybille
Published: March 2022

The 8th February 1994 is the 200th anniversary of the birth of a chemist whose inventive mind and spirit and many-sided scientific activities still astonish us today: Friedlieb Ferdinand Runge. This occasion certainly deserves an attempt to appreciate not only his inventions,
discoveries, and scientific work, but also the person Runge in his time.