bluuebunny/crossref_metadata_2025 huggingface dataset:
Perfil clínico do paciente diabético após internação devido a complicação por condição sensível à atenção primária
Authors: Oliveira Cláudia Di Lorenzo , Rocha Karine Siqueira Cabral , Costa Eduarda Mendes , Almeida Rony Costa , Faria Mateus Lopes , Aquino Jessica Azevedo , Cabral Hygor Kleber , Barbosa-Júnior Aurelino Rocha , Sakamoto Raquel Yumi , Cardoso Clareci Silva
Published: November 2017

Objetivos: Avaliar clinicamente e classificar de acordo com o risco de novas complicações pacientes portadores de diabetes mellitus tipo 2 após internação hospitalar por condição sensível à atenção primária. Métodos: Foi conduzido um estudo transversal. Pacientes foram avaliados após 18 meses de internação. Foi aplicado um questionário com questões sociodemográficas e clínicas, avaliação clínica e laboratorial, além de eletrocardiograma. Um escore representado pelo somatório dos riscos cardiovascular, doença renal crônica e pé diabético foi elaborado. Um modelo de regressão linear foi ajustado para avaliar sexo e idade como fatores associados a uma maior probabilidade de aumento do escore. Resultados: Dentre os 98 pacientes elegíveis 37 foram entrevistados. A taxa de mortalidade observada 18 meses após a internação foi 32,6% (32/98). Sexo masculino e maior idade se apresentaram como fatores associados com um maior risco de complicações. Quando comparados, homens tiveram 3,89 mais pontos no escore do que as mulheres e a cada ano de idade representou um aumento de 16 pontos a mais. Discussão: Pacientes que foram internados por complicações sensíveis à atenção primária apresentaram alta mortalidade, avaliação clínica e quadro grave com alto risco para o desenvolvimento de novas complicações e piora das existentes. Conclusão: Os resultados apontam para uma situação de risco em que a hospitalização não representou uma mudança no acompanhamento clínico desses pacientes, mostrando a falta de diálogo entre a atenção terciária e a primária.
Evaluation of the Effects of Coarse Aggregate Sizes on Concrete Quality
Authors: Obi Lawrence Echefulechukwu
Published: November 2017

This work was necessitated by the observations made at construction sites where artisans and craftsmen were left alone in concrete production. It was discovered that they used inadequate quantity and size of coarse aggregates due to difficulty associated in the mixing as if the coarse aggregates were not needed in concrete production. The research has established that the coarse aggregates and their sizes play critical roles in the development of adequate strength in concrete. It was observed that with proper mixing, the slump test results did not witness shear or collapse type of slump rather there were true slump in all cases of the test. The workability decreased with slight differences when the coarse aggregate size was increased. The increase in the coarse aggregates yielded appreciable increase in the compressive strength. It can therefore be inferred that the quality of concrete in terms of strength can be enhanced through an increase in the coarse aggregate size when proper mix ratio, batching, mixing, transporting, placing and finishings are employed in concrete productions.
Progressive Collapse Analysis of Reinforced Concrete Structures: A Simplified Procedure
Authors: Naji Arash , Rohani Mohamadreza
Published: November 2017

In this paper, a simplified analysis procedure to calculate the column removed point displacement at progressive collapse analysis of reinforced concrete structures is proposed. The energy absorption capacity under the column missing event is used for formulations. The approximate method is simple to utilize, user friendly, yet accurate. For progressive collapse analysis of structures, linear static analysis, nonlinear static analysis, linear dynamic analysis and nonlinear dynamic analysis can be performed. In this paper, the nonlinear static analysis from alternate load path method is used and the reason of initial local collapse has not been considered. In fact, an energy-based method by using load-displacement curve of RC frame and considering the effect of floor slab for the progressive collapse analysis is considered. The accuracy of the proposed method is demonstrated by comparing the results to three experimental and analytical results. Finally, the effects of the spans length, sections dimensions, material properties and the beams reinforcements of column removed spans on substructure behavior is studied, as well.
Thermodynamic – Informational Paradigm in the Context of the Formation of a Mathematical Model of Transient Processes in an Open System
Authors: Ismailov Bahram Israfil
Published: November 2017

In this article the theoretical substantiation on the developed mathematical model of the analysis of transient processes of interacting heterogeneous hyperchaotic systems of fractional order is given. The model represents a thermodynamically spectrum of the dimensions of Poincare’s return time. The thermodynamic category in open system is the entropy of Tsallis in fractional space.
La primera recepción de la Torre de Sant Josep (Villajoyosa, Alicante). Un contexto arqueológico óptimo para la creación de dos epígrafes falsos: CIL II 1433 y CIL II 164*
Authors: González Germain Gerard , Carbonell Manils Joan
Published: November 2017

El epígrafe CIL II 1433 (Turri genio), supuestamente copiado a finales del s. XV, plantea importantes problemas de carácter textual, de interpretación, soporte, localización, etc. Un nuevo análisis sistemático de las fuentes que lo transmiten permite poner de manifiesto su indisociable relación con el epígrafe falso CIL II 164*, así como la vinculación de ambos textos con el sepulcro romano de la Torre de Sant Josep en Villajoyosa. Se argumenta la falsedad de ambos epígrafes, cuyos textos habrían sido creados a raíz de la contemplación del conjunto arqueológico donde se sitúa la Torre de Sant Josep, lo que a su vez constituye el primer episodio conocido de la recepción moderna de este conjunto arqueológico.
Antonio Agustín y la primera versión castellana de la Odisea
Authors: Martínez Manzano Teresa
Published: November 2017

Gracias a argumentos de naturaleza documental, histórica y paleográfica se demuestra que fue el helenista Antonio Agustín quien revisó junto con Juan Páez de Castro la versión castellana de la Odisea obra del secretario de Felipe II Gonzalo Pérez.
La Historia Augusta y El otoño del patriarca de Gabriel García Márquez
Authors: López Calahorro Inmaculada
Published: November 2017

Una de las más importantes obras de Gabriel García Márquez es El otoño del patriarca. En ella se presentan aspectos puntuales relacionados con la Vida de los doce Césares de Suetonio y la biografía de Julio César de Plutarco, además de la conocida obra Los idus de marzo de Thornton Wilder. Estas cuestiones han sido convenientemente analizadas. Por nuestra parte consideramos sugerente establecer relación con algunas de las vidas de emperadores o césares de la Historia Augusta, precisamente como obra continuadora de la de Suetonio. En ellas podemos encontrar igualmente elementos puntuales o anecdóticos que sirven para dar forma a algunos episodios de la obra del colombiano. Además, destacamos la importancia de Memorias de Adriano de Marguerite Yourcenar en la actualización de la obra romana.
La tradición clásica en Cuaderno de vacaciones de Luis Alberto de Cuenca
Authors: Suárez Martínez Luis Miguel
Published: November 2017

Este trabajo analiza las influencias clásicas en Cuaderno de vacaciones (2014), de Luis Alberto de Cuenca. Las referencias a la mitología, la literatura, la filosofía… grecolatinas, tanto explícitas como implícitas, son abundantes, y aparecen casi siempre recreadas desde una perspectiva personal y moderna. Por otro lado, la tradición clásica resulta decisiva en el plano formal, pues el poeta, siguiendo el modelo de Calímaco, actualiza en sus versos el epigrama helenístico. De esta manera el mundo clásico resulta muy cercano al mundo del lector actual.
Galeno, Sobre los pulsos para los principiantes. Sobre la utilidad de los pulsos, estudios introductorios, traducciones, notas e índices de Luis Miguel Pino Campos, Madrid, Ediciones Clásicas, 2015
Authors: Esteban Santos Alicia
Published: November 2017

Reseña del libro Galeno, Sobre los pulsos para los principiantes. Sobre la utilidad de los pulsos, estudios introductorios, traducciones, notas e índices de Luis Miguel Pino Campos, Madrid, Ediciones Clásicas, 2015, 301 pp., ISBN 84-7882-790-0
Liber Constantini de stomacho. El tratado Sobre el estómago de Constantino el Africano. Estudio, edición crítica y traducción, Enrique Montero Cartelle, Valladolid, Ediciones Universidad de Valladolid, 2016
Authors: González Marrero José Antonio
Published: November 2017

Reseña del libro Liber Constantini de stomacho. El tratado Sobre el estómago de Constantino el Africano. Estudio, edición crítica y traducción, Enrique Montero Cartelle, Valladolid, Ediciones Universidad de Valladolid, 2016, 393 pp., ISBN 978-84-8448-886-6
El Duodenarium (c. 1442) de Alfonso de Cartagena. Cultura castellana y letras latinas en un proyecto inconcluso, estudio, edición y traducción de Luis Fernández Gallardo y Teresa Jiménez Calvente, Córdoba, Editorial Almuzara, 2015
Authors: Carrera de la Red Avelina
Published: November 2017

Reseña del libro El Duodenarium (c. 1442) de Alfonso de Cartagena. Cultura castellana y letras latinas en un proyecto inconcluso, estudio, edición y traducción de Luis Fernández Gallardo y Teresa Jiménez Calvente, Córdoba, Editorial Almuzara, 2015, 515 pp., ISBN: 978-84-16392-55-1
António M. Lopes Andrade - Carlos De Miguel Mora - Joâo M. Nunes Torrâo (coords.), Humanismo e ciencia. Antiguidade e Renascimento, Aveiro - Coimbra - Sâo Paulo, UA Editora - Universidade de Aveiro - Imprensa da Universidade de Coimbra - Annabluem, 2015
Authors: Recio Muñoz Victoria
Published: November 2017

Reseña del libro António Manuel Lopes Andrade - Carlos De Miguel Mora - Joâo Manuel Nunes Torrâo (coords.), Humanismo e ciencia. Antiguidade e Renascimento, Aveiro - Coimbra - Sâo Paulo, UA Editora - Universidade de Aveiro - Imprensa da Universidade de Coimbra - Annablueme, 2015, 541 pp., ISBN UA 978-972-789-434-5 / IUC 978-989-26-0940-9
Pedro de Valencia. Obras completas I. Introducción general. Fuentes y Estudios, Jesus Mª Nieto Ibáñez, Raúl López López, Antonio Reguera Feo y Manuel A. Seoane Rodríguez (coords.), León, Servicio de Publicaciones de la Universidad de León, 2015
Authors: Floristán Imízcoz José Manuel
Published: November 2017

Reseña del libro Pedro de Valencia. Obras completas I. Introducción general. Fuentes y Estudios, Jesus Mª Nieto Ibáñez, Raúl López López, Antonio Reguera Feo y Manuel A. Seoane Rodríguez (coords.), León, Servicio de Publicaciones de la Universidad de León, 2015 [Colección de Humanistas Españoles, 38], 366 pp., ISBN: 978-84-9773-748-7 84-7
PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DAN MOTIVASI SEBAGAI VARIABEL INTERVENING
Authors: Natsir Mohamad
Published: November 2017

The aim of the research 16 test the influence of participating in prepare budget organisation on managerial performance and motivation as a intervening variable. The respondents are managers or head of department that prepare firm budget in manufactured listed firms. The hypothesis test that used is SEM. The result show that participation has positive influence on motivation. Participation also has positive influence on managerial performance and motivation has positive influence on managerial performance.Keyword : Budgetary, Performace and Motivation
PENGARUH KINERJA KEUANGAN TERHADAP NILAI PERUSAHAAN DENGAN PENGUNGKAPAN CSR DAN GCG SEBAGAI VARIABEL PEMODERASI
Authors: , Hidayatullah
Published: November 2017

This Thesis investigated the influence of financial performance toward corporate value by exposing Corporate Sosial Responsibility (CSR) and Good Corporate Governance (GCG) as Moderating Variables. Corporate Financial performance as independent variable is represented by the Financial Value Added (FVA) and Corporate Value as Dependent Variable is represented by Tobin `s Q value. CSR value is indexed based on the 78 items of exposure themes and GCG value is indexed using the 18 items of exposure themes which the researcher called Corporate Governance Perception Index. After selecting 149 companies listed in Indonesia Stock Exchange, the researcher found 39 manufacture companies.  qualified as the research objects based on the defined criteria, with observation timeframe from the year of2005 to 2008. The result of the research concludes that: Financial Performance (FVA) significantly influences the corporate value (Tobins 'Q); Corporate Sosial Responsibility also influences the relationship of corporate financial performance and the corporate value; and Good Corporate Governance influences the relationship of corporate financial performance and the corporate value as well.Keywords: Financial value Added, Tobin 's Q, CSR, GCG
PARTISIPASI KOMITE AUDIT DAN KOMITE MANAJEMEN RISIKO SELAKU ORGAN DEWAN KOMISARIS TERHADAP KINERJA KEUANGAN PERUSAHAAN ASURANSI DAN REASURANSI DI INDONESIA
Authors: Pudiwan Ivana , Mayangsari Sekar
Published: November 2017

The purposes of study are to examine the influences of Audit Committee and Risk Management Committee on financial performance of Insuranse and Reinsurance Company; and to drive a conclusion which is Audit Committee and Risk Management Committee applied to improve company's financial performance. In this research, Audit Committee and Risk Management Committee as independent variable which indicated by Audit Committee's member and Risk Management Committees member. Financial performance oflnsurance and Reinsurance Company as dependent variable is represented byfinancial ratio oflnsurance and Reinsurance Company also leverage and company measurement as control variable. Researcher using 25 insurance and reinsurance companies which are based on defined criteria, with research timeframe from the year of 2006 to 2008. The result of the research concluded that Audit Committee significantly influences financial performance of Insurance & Reinsurance Company and company measurement significantly influences financial performances of Insurance & Reinsurance Company. Risk Management Committee and leverage have not any influence on the financial performance of Insurance & Reinsurance Company. These facts indicate Audit Committee and company measurement could be applied in order to improve financial performance oflnsurance and Reinsurance Company.Keywords : Audit Committee, Risk Management Committee, Financial Performance
Faktor-Faktor Yang Berpengaruh Terhadap Rentang Waktu Ketepatan Penyampaian Laporan Keuangan Ke Publik
Authors: Ningsih Wahyuni Yusria
Published: November 2017

The bertujuan penelitian ini untuk mengetahui pengaruh dari beberapa faktor pada laporan audit ketepatan waktu. Sampel terdaftar perusahaan diproduksi dari tahun 2005-2009. 77ze jumlah sampel 224 perusahaan. Faktor-faktor yang menyelidiki adalah profitabilitas, leverage, ukuran, opini audit, perubahan audit, dan laporan lag auidt laporan ketepatan waktu. Metode analisis menggunakan linier regresi. Hasil penelitian menunjukkan bahwa cmd opini audit laporan lag pemeriksaan significcmtly pengaruh laporan ketepatan waktu.
PENILAIAN HARGA SAHAM PERUSAHAAN PEMBIAYAAN DI BURSA EFEK INDONESIA
Authors: Hong Kim , Nasution Fakhruddin
Published: November 2017

The purpose of multi finance companies’ stock price valuation is to know their intrinsic values by performing fundamental analysis using dividend discount model, free cash flow to the firm model, free cash flow to equity model, and residual income model. Research data uses secondary data in the period of 2006-2010 which consists of Indonesian Stock Price Composite Index (IHSG), and multi finance companies’ stock prices taken from Yahoo Finance; multi finance companies’ financial statements taken from Indonesian Stock Exchange (BEI) reports; multi finance industry data taken from Bapepam-LK. As a result of research, stock of ADMF is fair valued by using the analysis of dividenddiscount model; undervalued by using the analysis of free cash flow to the firm and free cash flow to equity models; overvalued by using the analysis of residual income model. Stock of BFIN is undervalued by using the analysis of dividend discount, free cash flow to the firm, and free cash flow to equity models; overvalued by using the analysis of residual income model. Stock of MFIN is overvalued by using the analysis of dividend discountand residual income models; undervalued by using the analysis of free cash flow to the firm and free cash flow to equity models. Statistic t-test shows that there are no significant differences to value stock prices using dividend discount, free cash flow to the firm, free cash flow to equity, and residual income models, therefore investment analyst or investor may use one of the chosen stock price valuation model.Keywords: Multi finance companies, Fundamental analysis, Stock price valuation model, Intrinsic value, Required return, Investment risk
ANALISIS KEMAMPUAN BERPIKIR KRITIS AUDITOR INTERNAL PADA TAHAP PERENCANAAN AUDIT SISTEM MANAJEMEN MUTU DI UNIVERSITAS SURABAYA
Authors: Callista Bella , Andono Fidelis Arastyo
Published: November 2017

This study aims to look at how critical thinking skills when planning the audit ofquality management system at the University of Surabaya. The background ofthis research is because there has been no previous study that discusses thecritical thinking skills and their relation to the audit planning process. In itspractice, this study used a qualitative approach and can be categorized as basicresearch by conducting interviews and document analysis as the primary methodfor obtaining the data. It is intended that the results of this study can actually see how the role of critical thinking skills of internal auditors during audit planning. The interviews were conducted at 3 Ubaya internal audit staff. In the other, the analysis is done using several documents were obtained as a result of information that reinforces interviews. From these results, it was found that there is a role of the auditor’s ability to think critically when planning the audit of quality management system in Ubaya. In addition, critical thinking skills possessed by the auditor may develop through experience and the training.
PENGARUH BUDAYA ORGANISASI TERHADAP INOVASI PRODUK PADA TV BERITA MILIK PEMERINTAH INDONESIA (STUDI KASUS PADA LPP TELEVISI REPUBLIK INDONESIA)
Authors: Putranto Ardino Yosland , , Wahyuningsih
Published: November 2017

In the era of open competition and is very tight at this time, product innovation is not an option but a necessity. The changes and dynamics in market and also the environment in general, can not be ignored if you want to continue to survive in the business. Accordingly, this case study attempted to analyze on product innovation, particularly in relation to organizational culture. Case studies conducted at the Institute for Public Broadcasting (LPP) Televisi Republik Indonesia (TVRI) as a government-owned TV station news which is also the oldest TV station in Indonesia. The analysis focused on the influence of organizational culture - which includes the type of adhocracy and hierarchy culture - to product innovation in TVRI. Data were obtained through questionnaires to managers and staff of the news division field. With the method of multiple regression analysis, the results suggest that there are cultural influences of organizational culture that include adhocracy and hierarchyculture to product innovation either jointly or individually. The type of culture that encourages more product innovation happening in the LPP TVRI is adhocracy culture. This indicates that TVRI should immediately make the transition a culture that has been more dominant, the hierarchy culture, toward a more flexible and responsive to environmental changes, which is adhocracy culture. Thus expected to be able to support its role in maximazing the function of public institutions to provide more balanced information on the people of Indonesia.
IMPLEMENTASI CORPORATE GOVERNANCE TERHADAP KINERJA PERUSAHAAN PUBLIK YANG MASUK DALAM PEMERINGKATAN CORPORATE GOVERNANCE PERCEPTION INDEX (CGPI) TAHUN 2008-2010
Authors: Sunarto Herry
Published: November 2017

During 1998, not only monetary crisis happened but also politics crisis suddenlybecame a trend in Indonesia. Many cases of corruption in our country havecauses many industries lost their investor’s trust. Theoretically, good corporategovernance practice can enhance company’s value by increasing theirperformance and generally corporate governance can increase the investor’strust. But in reality, one of the causes of monetary crisis was how weak thecorporate governance was. This research is to find out whether corporategovernance affects the company’s performance. Based on the analyzed and test,at statistic á (5%), there is significant effect between the implementation of the corporate governance and the operational performance of the company which proxy by Return on Equity (ROE) and Net Profit Margin (NPM). But have no significant effect between the implementation of the corporate governance and the operational performance of the company which proxy by Return on Asset (ROA).
PENGARUH KINERJA SOSIAL DAN KINERJA KEUANGAN PERUSAHAAN DENGAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR) SEBAGAI VARIABEL INTERVENING TERHADAP NILAI PERUSAHAAN
Authors: Suparjan Andika , Mulya Ali Sandy
Published: November 2017

Changes in the level of public awareness regarding the development of business in Indonesia, creating a new awareness of the importance of implementing Corporate Social Responsibility (CSR). CSR implies that, every the company has a moral duty to be honest, obey the law, uphold the integrity and incorruptibility. CSR emphasizes that companies should develop ethical business practices and continuous (sustainable) economic, social and environmental. The aim research is to know the effect of social performance (environmental performance and product) and financial performance within CSRdisclosure as an intervening variable towards firm value. The sample used in this study as many as 84 companies from years of research 2005-2009. The analysis techniques used by using path analysis. The results are seen from the R2 value of 84.2% indicates that the performance of social (environmental performance and products) and financial performance of the company have contributed on disclosure of CSR are 84.2% and the rest is influenced by factors that are not included in the model. While the magnitude of the effect on firm value indicated by the R2 value of 53.8% means that the performance of social (environmental performance and products), corporate financial performance, and disclosure of CSR has an influence on enterprise value contribution of 53.8% is influenced by factors that are not included in the model.
ENVIRONMENTAL MANAGEMENT ACCOUNTING DI UNIVERSITAS: EVALUASI KESIAPAN IMPLEMENTASI EMA DALAM KONSUMSI KERTAS, LISTRIK DAN AIR
Authors: Suhartono Bella , Frisko Dianne
Published: November 2017

The environmental damage has become popular issue to be concerned by society, government and business industries sectors, recently. Some studies found that most pollutions contributed by industrial sectors, therefore many tools have been applied by companies to minimize the waste. However, not for profit organization, government and society should also be responsible for the occurrence of environmental damage for their miss-consumption on fuel, paper, electricity, water, etc. University as academic institution consumes some resources mostly on paper and electricity, to support their daily learning and administration activities. In managing the resources consumption and minimising the waste, university may also apply environmental management accounting (EMA), which have been implemented at most industrial sectors. This study aims to determine the level of readiness of implementation of EMA on academic institution which most deal with resources such as paper, water and electricity. The research object of this case study is Faculty Ebiz in Surabaya, focusing on the way they consume and manage the use of paper, electricity, and water. As a qualitative research, the study uses some methods to collect data, which consists of deep interviews with some keypersons, documents analysis on the policy and data of resources’ consumption level, and observation some activities on location as non-participant observer. The results reveal that Faculty Ebiz has not been fully implemented EMA concept in the way of paper, electricity, and water consumptions. This case study determine the willingness of green commitment, and some particular activities from the civitas- academica should be supported by physical and technical policy to ensure the effectiveness of EMA’s implementation.
DETERMINAN KUALITAS AUDIT DAN FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP AUDITEE SATISFACTION (STUDI EMPIRIS PADA AUDITOR INTERNAL BANK UMUM SYARIAH DI INDONESIA)
Authors: , Hermi
Published: November 2017

The purpose of this study is to analyze the influence of Independence, Competence and Islamic work Ethics partially and simultaneously to the Audit Quality . The next purpose is to analyze the influence of Audit Quality, Audit Services Portfolio and Audit Firm Reputation partially and simultaneously against Auditee Satisfaction on Islamic Banks in Indonesia. This study is expected to provide benefit to the development of knowledge, particularly in the field of accounting and auditing, Government, Islamic Bank, Indonesian Institute of Accountants (IAI ), Indonesian Institute of Certified Public Accountants (IAP ), the auditors and the Audit Firm (KAP). The results are expected to provide information for various parties accurately and meaningfully as a solution to determine the variables that affect the Auditee Satisfaction and Audit Quality at Islamic Bank in Indonesia. Limitations of the study include: (1) The extent of the problem which studied in determining the factors that can affect the Audit Quality and Auditee Satisfaction in Islamic Bank in Indonesia , (2) Limitation of the study lies in the data acquisition, (3) This study only emphasized the perception of the factors that may affect Audit Quality and Auditee Satisfaction.This study used primary data through questionnaires with the population of internal auditors of Islamic Banks in Indonesia. This study used a quantitative approach and in terms of the type of investigation, this study is causal. Based on the time horizon the study is cross-sectional (one - shot ) because the data was collected only once . Before using the data to test hypothesis, the validity and reliability test should be done first.Data analysis uses Structural Equation Model (SEM) supported by AMOS software. Based on the test results, it shows that Independence, Competence and Islamic work Ethics partially or simultaneously affect the Audit Quality significantly. The next stage of testing Audit Quality partially has no significant effect on the Auditee Satisfaction. While Audit Service Portfolio and Audit Firm Reputation either partially or simultaneously have significant effect on the Auditee Satisfaction. Simultaneously the three variables Audit Quality, and Audit Services Portfolio and Reputation of Audit Firm have significant effect on the Auditee Satisfaction.
PENGARUH SAP BERBASIS AKRUAL, SISTEM INFORMASI AKUNTANSI, KUALITAS SDM, PENGENDALIAN INTERNAL DAN KOMITMEN ORGANISASI TERHADAP KUALITAS LAPORAN KEUANGAN DI BADAN NASIONAL PENANGGULANGAN BENCANA
Authors: Eveline Franta
Published: November 2017

This Study objectives are to test the influence of Accrual Based – Government Accounting Standard, Accounting Information System, Human Resourching Quality, Internal Control, and Organizational Commitment affect the quality of Ministry/Board financial statements especially in National Board of Disaster Management (BNPB). This study population is the stakeholders of National Board of Disaster Management financial statement consisting of Authorized Budget User, Financial Bureau, Expenditure Treasurer, Assistant of Expenditure Treasurer, Commitment-Making Officer, and Internal Auditor in BNPB. Sample is determined by using Proportionate Stratified Random Sampling techniques. Using the Likert measurement scale and Inferensial Parametris data analysis. The hypothesis is tested comparatively. The result showed that The  Impplementation of Accrual Based – Government Accounting Standard have a significant effect on the quality of financial statement, Impplementation of Accounting Information System have a significant effect on the quality of financial statement, Human Resourching Quality have a significant effect on the quality of financial statement, Internal Control have a siginificant effect on the quality of financial statement, and Organizational Commitment have a significant effect on the quality of financial statement. The maximum implementation of Accrual Based – Government Accounting Standard, Accounting Information System, Human Resorching Quality, Internal Control and Organizational Commitment will increase as well as the quality of financial statement in BNPB.Keywords: Accrual Based – Government Accounting Standard, Accounting Information System, Human Resourching Quality, Internal Control, Organizational Commitment, National Board of Disaster Management.
PENGARUH PENGUNGKAPAN SUKARELA DAN PENGUNGKAPAN TANGGUNG JAWAB SOSIAL PERUSAHAAN TERHADAP KOEFISIEN RESPON LABA
Authors: Rachmawati Sistya
Published: November 2017

Tujuan penelitian untuk mengetahui pengaruh pengungkapan sukarela dan pengungkapan tanggung jawab sosial perusahaan terhadap koefisien respon laba  dengan komite audit dan kualitas audit sebagai variabel pemoderasi. Sampel yang digunakan adalah 73 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2012-2014, sehingga jumlah observasi adalah 219. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Penelitian ini menggunakan metode analisis data panel. Alat analisis yang digunakan untuk pengujian hipotesis adalah Eviews 8.0.Hasil penelitian pada model tanpa memasukkan variabel mederasi menunjukkan bahwa pengungkapan tanggung jawab sosial perusahaan terbukti memiliki pengaruh pada koefisien respon laba. Sedangkan pengungkapan sukarela dan variabel kontrol tidak memiliki pengaruh terhadap koefisien respon laba. Pada model pengujian dengan memasukkan variabel moderasi yg diproksi dng kualitas audit dan komite audit menunjukkan hasil bahwa semua variabel tidak signifikan.Kata Kunci :Pengungkapan sukarela, Pengungkapan Tanggung Jawab Sosial Perusahaan, Koefisien Respon Laba, Komite Audit, Kualitas Audit.
PENGARUH KOMPREHENSIF ATAS STRATEGI MODAL KERJA MELALUI RASIO PERDAGANGAN (Merchandising Ratio)
Authors: , Wenty , , Murtanto
Published: November 2017

The implementation of working capital strategy of successful compa­nies could be observed from its cash conversion cycle. Effective working capi­tal strategy will lead to an increasing to an increase of a firm's value. This thesis has two objectives : Firstly, it analyse the interrelationships between the merchandising ratio with the return on assets ratio and the long-term debt to total assets ratio. These two ratios have the ability to check the effectiveness of a firm's working capital management. Secondly, it analyse the effective of the firm's management of cash, receivable, inventory and payables.The writer is using the descriptive analysis method which describe the retail firm's working capital strategy from the financial statement information, and the correlation analysis method that detects the correlation between the merchandising ratio and the traditional ratio.The analysis shows that PT Hero Supermarket, PT Matahari Putra Prima and PT Ma Retailindo have good and effective working capital strategy. The merchandising ratio has positive correlation with the return on assets ratio and negative correlation with the debt to total assets ratio.The purpose of this research is to prove the effectiveness in using the cash conversion cycle strategy. PT Hero Supermarket, PT Matahari Putra Prima and PT Alfa Retailindo should emphasize on their inventory management so that the percentage of sales growth is accompled by an equivalent increase in its inventory. Apart from that, these compa Iles should focus on their payables management by maximize the debt benefit.Crucial terms: working capital strategy, merchandising ratio and cash conversion cycle.
KESENJANGAN HARAPAN AUDIT SURVEY PADA AUDITOR DAN PEMAKAI LAPORAN KEUANGAN AUDITAN DI JAKARTA
Authors: Soedaryono Bambang , Yanti Harti Budi
Published: November 2017

Ligio (1975 : 24) mendefinisikan kesenjangan harapan sebagai perbedaan tingkat kualitas harapan sebagai perbedaan tingkat kualitas dan standar dari pelaksanaan profesi akuntan dan apa yang dlharapkan untuk diselesaikan.Penehtian ini bertujuan memberikan bukti emphis terhadap masalah ada tidaknya perbedaan harapan antara auditor dengan pihak yang dibandingkan (pemakai laporan keuangan auditan).Hasil penelitian id mengungkapkan adanya perbedaan harapan antara auditor dengan masyarakat keuangan Indonesia yang diwakili oleh profesi manajer keuangan, bankir, pialang dan mahasiswa akuntansi. Perbedaan harapan ini terjadi disemua aspek yang dikaji meliputi auditor berikut hasil keda audtor, tanggungjawab auditor sehubungan laporan keuangan auditan, kinerja auditor, juga meliputi identifikasi faktor-faktor kunci keberhasilan dalam penugasan pemeriksaan. Implikasi, keterbatasan penelitian serta saran penelitian berikutnya disajikan pada bagian akhir tulisan idKeywords : audit expectation gap.
PERUBAHAN LINGKUNGAN DAN STRATEGI PROFESI AKUNTAN PUBLIK DALAM MENGHADAPI SCRIPLESS TRADING PASAR MODAL DALAM KAITANNYA PENCIPTAAN GOOD GOVERNANCE
Authors: Mardiyah Aida Ainul , Mayangsari Sekar
Published: November 2017

Mikel id membahas tentang perubahan transaksi yang terjaal pada bursa efek yang dkaitkan dengan good corporate governance. Prinsip good corporate governance mulai merebak sejak teijadinya krisis pada pertengahan 1997. Beberapa peraturan juga telah dikeluarkan oleh pemegang otoritas pasar modal berkenaan dengan prinsip id.Disisi lain sistem perdagangan bursa juga mulai bergeser dengan mulai diperkenankannya perdagangan tanpa menggunakan warkat, yang kemudian dikenal dengan istilah scripless trading. Sistem id diharapkan dapat meningkatkan kinerja bursa serta merupakan bentuk kompromi terhadap perkembangan tehnologi yang dapat mengurangi kendala-kendala waktu dan ruang.Akhimya, artikel ini menunjukkan bahwa perkembangan fenomena yang ada id hendaknya ditangkap dengan baik oleh profesi akuntan publik yang berfungsi sebagai pihak ekstemal yang independen dan menyandang kepercayaan dari masyarakat. Pada akhimya akuntan harus selalu meningkatkan kemampuannya agar profesi id selalu mendapatkan kepercayaan dari masyarakat sebagai profesi yang kredibel, bukan sebaliknya.Kata Kunci : Good Corporate Governance, Scripless Trading, Akuntan publik.
KOS TRANSAKSI DAN KULTUR ORGANISASI: PERSPEKTIF PERTUKARAN PADA KANTOR AKUNTAN PUBLIK
Authors: Mayangsari Sekar
Published: November 2017

Artikel ini membahas kultur yang ada d kantorakuntan yang dianalisa dengan menggunakan perspektif kos transaksi. Tujuan analisa ini untuk memberikan tambahan wawasan berkenaan dengan minimalisasi kos transaksi yang dikaitkan dengan kultur, Perspektif pertukaran ini digunakan karena semua yang dilakukan dalam suatu organisasi tidak terlepas dari pertukaran antara kos dan benefit.Pentahasan dlakukan dengan memperhatikan multikulturyang ada ci kantor akuntan, yang dibedakan atas kulturbirokratis dan inovatif. Pada bagian akhir diberikan juga solusi yang bisa dilakukan dtinjau dari analisa kos transaksi dengan menvetatikan budaya yang melekat pada masing-masing unit kerja yang ada d kantor akuntanKata Kunci : Kos fransaksi, kultur, kantor akuntan publik
PERAN AKUNTANSI DALAM ERA CYBERSPACE
Authors: Harahap Sofyan S.
Published: November 2017

The advance in almost all aspects of technologies has changed almost all of our daily life and put our world in a different situation compared to that of situation 20 years ago. Economy, management, accounting, and decision science have also affected by such changes. The effect is enormous. If we do not have any effort to respond this change it will affect the future of our discipline and community. The paper discusses this phe-nomena and how those changes affect accounting, and the response of accounting profession, education program on those changes.Keywords: cyberspace, accounting, information, decision making
TINJAUAN TEORITIS AKUNTANSI SOSIAL (SOCIAL ACCOUNTING) DAN PENERAPANNYA DI INDONESIA
Authors: Kholis Azizul
Published: November 2017

Ide dasar yang meiandasi perlunya dikembangkan akuntansi sosial (social accounting) adalah tuntutan terhadap perluasan tanggung jawab perusahaan. Akuntansi sosial mengisyaratkan bahwa suatu entitas bisnis tidak dapat dipisahkan dengan lingkungan sosial dimana entitas tersebut berada, sehingga interaksi antara keduanya pedu diakomodasi dalam teknikdan metode akuntansi. Makalah ini membahas secara teodtistentang akuntansi sosial dan penerapannya di Indonesia dengan satu kesimpulan bahwa penerapan akuntansi sosial di Indonesia masih sangat rendah dan peran akuntansi sosial menjad relevan sebagai solusi bagi permasalahan sosial yang dihadapi oleh perusahan di Indoensia.Kata kunci : Tanggung jawab perusahaan, Akuntansi sosial, Permasalahan sosial
KREDIBILITAS DEPARTEMEN INTERNAL AUDIT
Authors: , Murtanto
Published: November 2017

Kredibilitas merupakan suatu nitai yang tidak mudah untuk diraih. Bagi suatu departemen dan segenap anggota didalamnya, kredibilitas akan membantu meningkatkan kepercayaan para pemakai terhadap aktivitas atau jasa yang dberikan. Salah satu departemen dalamsuatu entitas bisnis atau bentuk organisasi Iainnya yang sangat mernbutuhkan Vedbilitas adatah departernen internal aucfit. Departemen internal audit hams memiliki kredibilitas karena sangat berhubungan dengan peranannya dalarn membantu efektivitas dan efisiensi operasi suatu entitas. Kredibilitas ini dapat dibangun dengan berbagai cara seperti membentuk organisasi profesional, menetapkan standar profesional internal audit, kode etik profesi, membentuk budaya internal audit, melakukan sertifikasi profesi internal audit, melakukan kajian-kajian empiris untuk mengembangkan karakteristik yang dapat membantu untuk meningkatkan kredibilitas dan usaha-usaha lainnya.Kota kunci : ktedibilitas, internal audit, departernen
RELEVANSI NILAI DARI NILAI BUKU EKUITAS
Authors: Darmawati Deni
Published: November 2017

The book value of equity can be used as a control variable to show relation-ship between share price and earning. Book value of equity becomes a variable that has a relevant value in economic perspective. There was not much a research to test the relevant value of book value of equity in Indonesia. The content of information of book value can be used to analyze shares price data besides earning.Keywords: Book value, Equity, Share price, Earning.
ANALISIS TENTANG PENTINGNYA TANGGUNGJAWAB DAN AKUNTANSI SOSIAL PERUSAHAAN (CORPORATE RESPONSIBILITIES AND SOCIAL ACCOUNTING) Studi Kasus Empiris di Kota Medan
Authors: Kholis Azizul , Maksum Azhar
Published: November 2017

The objective of this study is to explain affecting factors influenced corporate social responsibility importance by Managerial Perception. Based on Stakeholders theory, the study will investigated social responsibility accounting phenomena on busi-ness practices especially in globalization era. Two regressions models are used to analyze the hypothesis testing. Theoretical framework is replicated from Henriques and Sandorsky's (1999). Data were collected by using questionaires which were mailed to 300 companies in Medan city. There were 67 responses of 54 which were completed and hence usable. Sample are 54 (fifty four) companies in Medan City, North Sumatra. The empirical finding showed that Government regulation, Community pressure, envi-ronmental organization pressure and Mass media pressure are significant factors to corporate social responsibility importance and ifs has positive influenced to social Ac-counting. The impfication of this study is Corporate Social Responsibility Accounting is important issued to discussing in Indonesia.Keywords: Corporate, responsibh'ity, social accounting, managerial perception
ANALISIS PERATAAN LABA (INCOME SMOOTHING) : Faktor-Faktor yang Mernpengaruhi dan Kaitannya dengan Kinerja Saham Perusahaan Publik di Indonesia
Authors: Prihatmoko Harry , Wibowo Wibowo , Murtanto Murtanto
Published: November 2017

The objective of research is to analysis any factors which its influencing to income smoothing and its correlation to stock performance (return and risk) of public companies in Indonesia.Data of this research were obtained from 30 companies listed in Jakarta Stock Exchange which have been selected using (purposive) judgment sampling method. Samples were classified to be smoother and non smootherusing Eckel's model (1981). Eckel model classification in this research use three object of variable of income : operation income, income before tax, and income after tax. Test of One-Sample Kolmogmv Smimov, Mann-Whitney, t-Test, and Mult4variate Logistics were used for data analysing.The result of this research indicate that the coefficient variation of operating income and income before tax shows that: company size, net profit margin (NPM), industrial sector, and winnernosser stocks are not influencing income smoothing. Based on coefficient of variation of income after tax indicates that company size, net profit margin (NPM), and industrial sector are not influencing income smoothing while winner/losser stocks influence income smoothing. And it also indicated that there are not difference return between smoother and non smoother. The risk also is not different between them.Keywords: income smoothing, return, risk,
PENGARUH KESESUAIAN STRATEGI INOVASI DENGAN SISTEM KONTROL TERHADAP KINERJA KEUANGAN
Authors: Hartono Sri
Published: November 2017

The objective of this study is testing of effect between product innovation strategy, process novation with operational control system to companies financial performance used Internal nsistencyAppmach.he collecting data by questionnaire via direct mail to 475 manufacturing companies director from ind of industries in Indonesia. The return of questionnaire are 63. The result of study shows here is an effect between product innovation strategy and process innovation strategy with •ntrol system to financial performance.Key words: Internal Consistency, Inovasi Produk, lnovasi Proses, Sistem Kontrol perasional Kinerja Kuangan
VALUE RELEVANCE LABA DAN ARUS KAS DENGAN PENDEKATAN PORTFOLIO-RETURN
Authors: Puspa Dwi Fitri
Published: November 2017

The value relevance literature is related to the usefulness of financial statement asan information in equity valuation. This study is conducted to measure the value relevance of earnings and cash flows by using the portfolio return approach. the study is to examine whether the proportion of all information in security returns that are captured by the accounting-based measures in earnings information are higher than in cash flows information. The sample covers listed companies in Jakarta Stock Exchange in 1991. The number of samples that fulfills the criteria are 79 companies and the sample period was 1996 to 2001. The findings indicate that the value relevance of accounting information in terms of earnings and cash flows is value-relevant. Furthermore the findings show that the value relevance of earnings information is higher than that of cash flows information. The knowledge of the change in earnings (cash flows) earns 45.68% (16.89%) of these returns.Keywords: value relevance; portfolio return; earnings; cash flows
Mencari Variabel-variabel Yang Mempengaruhi Sikap Mental Entrepreneural (Wirausaha)Pada Pemerintah Kabupaten Serdang Bedagai
Authors: Ikhsan Arfan
Published: November 2017

This research try to find some variables that influence entrepreneurial mental attitude at government of Serdang Bedagai Regency. independent variable which considered in this research is hierarchy, formalizes, trust, mission, ethics and regulation barriers level. Those independent variables will be able to improve society satisfaction, reduc­tion of level of bureaucracy and improvement of risking tendency. The data of this research collected from organization chart of Serdang Bedagai Regency. Amount of 68 responders participated in this research. Hereinafter this data processed by using multiple regression analysis. The result shows that formalizes, trust, mission, ethics and regulation barriers level have an effect significantly toward society satisfaction and also bureaucracy. Meanwhile risking tendency is significantly influenced by hierarchy, formalizes, mission and ethics.Key Words: hierarchy, formalizes, trust, mission, ethics and regulation barriers level
PENERAPAN LOGIT MODEL DALAM MEMPREDIKSI KEBANGKRUTAN PADA PERUSAHAAN-PERUSAHAAN NON-FINANSIAL YANG TERDAFTAR DI BURSA EFEK JAKARTA
Authors: , Selina , Murdayanti Yunika
Published: November 2017

The purpose of this research is to assess the accuracy of the Logit model as a tool to predict banlauptcyand to calculate its percentage of accuracy. The sample used in this research is 14 non­financial companies listed at Jakarta Stock Exchange over a period of 3 years, that is, from the year 2000 till 2002. The 19 variables used as monetary ratios to predict company bankruptcy derive from Balance Sheet and Statement of Net Income. This research uses Logit Model or binary logistic regression test as used in Ohlson's latest research to discern the most potential variables to predict bankruptcy. The results of this research prove that the Logit Model is sufficiently accurate to predict bankruptcy in companies used in this research. Analysis result accuracy level of 78,57% at the significancy level of 10% with three ratio proved to affect the prediction of bankruptcy, namely total liabilities divided by total assets, current assets divided by total assets, and cash divided by current liabilities.Keywords : Bankruptcy, Logit Model, Cash, Current Liabilities, Total Assets, Total Liabilities
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH PADA PEMILIHAN METODE DEPRESIASI
Authors: Suryaputri Rossje V , , Kerala
Published: November 2017

The main objective of this study is to obtain evidence whether manager choices to the available accounting procedure, especially depreciation methods, is related and affected by some factors such as film size, leverage ratio, and accounting ROA. It was assumed that manager in the small company with high leverage ratio and decreasing trend of accounting ROA preferred to select depreciaffon method which can increase the reported earning by using the straight-line depreciation method. On the contrary, manager in the larger company with low leverage ratio and increasing trend of accounting ROA tend to select depreciation method which can reduce the reported earning by using double declining balance or accelerated depreciation method. This study was conducted by selecting of 121 public fisted manufacturing companies as an object. The finn's size was determined by total assets, while leverage ratio and accounting ROA were measured by the ratio of total liabilities to total assets and ratio of operating profit to average of total assets. The study concludes that there are a positive correlation between leverage ratio and the choice of depreciation method On the contrary, there are no correlation between the firm's size and accounting ROA with the choice of depreciation method. There is an effect of leverage ratio to the selection of depreciation method. On the other hand, there is no effect between the firm size and accounting ROA to the selection of depreciation method.Keywords: Financial Accounting Standard, Depreciation Method