bluuebunny/crossref_metadata_2025 huggingface dataset:
Marketing pessoal na organização
Authors: Silva Patrícia Andrade da , Barros Cristiane Caroline , Figueiredo Ester Maria Pereira de , Diniz Karla Cristina , Reis Síntia Aparecida , Oliveira Jussara Maria Silva Rodrigues
Published: December 2017

Com o objetivo de utilizar conceitos e instrumentos do marketing em benefício da carreira e das vivências pessoais dos indivíduos nas diversas organizações, seja filantrópica, pública ou privada, procurando valorizar o ser humano em todos os seus atributos, características e complexa estrutura; o Marketing Pessoal surge como uma ferramenta para se alcançar o sucesso profissional através dos cuidados com a imagem. Apesar de o tema Marketing ser bem acessível, seja pela farta bibliografia ou pela grande quantidade de cursos existentes, acredita-se que pequena parcela dos profissionais de três empresas estejam aplicando técnicas de marketing de forma correta e consciente e, para tanto, fez-se um estudo em uma pequena amostra, no caso, os funcionários de empresas filantrópica, pública e privada. Nesse sentido, o trabalho buscou saber desses funcionários o que eles pensam, de forma consciente ou não, ou se eles usam ou não elementos de Marketing Pessoal no desenvolvimento da sua carreira profissional e na sua inserção na sociedade. Foi observado que a maioria dos entrevistados vê o Marketing Pessoal como um instrumento fundamental da construção de valor para a marca pessoal, uma das ferramentas mais eficientes de diferencial no mercado de trabalho.
Análise do conforto térmico em uma sala de aula
Authors: Oliveira Samuel de , Costa Camila da Silva
Published: December 2017

As condições de conforto térmico estão associadas ao bem estar e a comodidade que um determinado ambiente proporciona ao indivíduo. Há algumas variáveis que influenciam diretamente nas condições de conforto, podendo elas se apresentar como sendo de natureza ambiental ou de natureza pessoal. A sensação de conforto em um determinado ambiente está interligado a fatores térmicos, acústicos, visuais e ergonômicos. Portanto o estudo em estabelecer condições ideais de conforto é manter o corpo em equilíbrio com o ambiente que se encontra, tentando satisfazer um maior número de pessoas do local. Para verificar o grau de condições de conforto térmico deve-se dispor de índices que servirão para fazer as devidas análises, sendo eles: índice de situação térmica, voto médio estimado e IBUTG. Para isso foi utilizado o índice IBUTG para representar o estudo que será abordado e identificar as reais condições de conforto e bem estar em uma sala de aula, levando em consideração que o desconforto reduz o desempenho humano intervindo nas atividades intelectuais, manuais e perceptivas. A condição de conforto térmico é tentar satisfazer o maior número de pessoas que se encontram no ambiente, proporcionando que o indivíduo se sinta confortavelmente bem no local que se encontra. Perante os resultados obtidos, conclui-se que o ambiente não há risco de sobrecarga térmica, estando os resultados dentro dos limites de tolerância, oferecendo boas condições, portanto oferece conforto térmico.
Dea sebagai analisis alternatif dalam penelitian akuntansi
Authors: Aritonang Lerbin R
Published: December 2017

Efficiency is an important concept in accounting. Analyzing efficiency can be done by some analyses. One of them is data envelopment analysis (DEA). This article describes how to use DEA and what the limitations, advantages and assumptions are. Some applications of DEA are also presented, so that readers have better knowledge of DEA.
Analisis pengaruh perbedaan antara laba akuntansi dengan laba fiskal pada perusahaan dagang terhadap pertumbuhan laba, akrual dan harga saham
Authors: Nataherwin Nataherwin
Published: December 2017

This study investigates the role of book-tax differences in indicating the growth of earnings, accruals and investor expectation that reflected in stock price for one period ahead earnings. The methods of research that used in is pooled regression and the technic that used in is purposive sampling, i.e. the choice of sample is being selected by researcher. Using the earnings data of 26 (twenty six) trading companies from the year 2004-2007, the results showed that firm years with large positive (negative) book-tax differences (book income in excess of taxable income) have earnings that are higher than firm years with small book-taxes differences. Furthermore, there are no effect between accruals and investor expectation that reflected in stock price with one period ahead earnings. This study has limitations. One of its is the number of sample is relative short and the sample is not random. The other is the period of study is relative short, only 4 years.
OPINI DAN STATUS TINDAK LANJUT REKOMENDASI BADAN PEMERIKSA KEUANGAN PADA PEMERINTAH DAERAH DI KALIMANTAN BARAT, TENGAH, DAN TIMUR
Authors: Purba Charles Bohlen
Published: December 2017

The objectives of this study are to analyze and map the progress of the opinionon LKPD as well as to analyze the follow-up status of the BPK recommendation based on the BPK assesment result. The methodology of this research uses bivariate correlation, map of markers radar, and histogram analysis. The opinion on LKPD showed positive and significant progress in West Kalimantan from 2007 to 2008 and in 2009 ; also in Central Kalimantan from 2007 to 2008 as well as in 2010 and 2011 ; and in East Kalimantan from 2007 to 2008 as well as in 2010 and 2011 . The map of the opinions on LKPD in West Kalimantan changed from narrow zigzag in 2007-2009 into a stable wide trend in 2011 (13 of 15 entities in the circle of the three maps), whereas in Central and East Kalimantan remained zigzag up to 2011. The status “followed up as recommended” was given by BPK to the three studied regions; West Kalimantan with approximately 3,007 cases which amounted 68.336 billion rupiah , Central Kalimantan with 3,800 cases which was equal to 126.569 billion rupiah, and finally East Kalimantan with 2,350 cases which resulted in 202.01 billion rupiah and USD 1,126,272,000. Conclusion in West Kalimantan, Central Kalimantan, East Kalimantan The Opinion on LKPD have Developed in a Positive.
ANALISISKECENDERUNGAN PENERIMAAN OPINI AUDIT GOING CONCERN PADA PERUSAHAAN MANUFAKTUR
Authors: Harjito Yunus
Published: December 2017

Penelitian ini bertujuan untuk memprediksi pengaruh kualitas audit, kondisi keuangan perusahaan, pertumbuhan perusahaan, opini audit tahun sebelumnya, ukuran perusahaan, dan rasio debt-to-equity terhadap kecenderungan opini auditgoing concern. Dalam penelitian ini jenis data yang digunakan adalah data kuantitatif dengan populasi 145 perusahaan yang terdaftar di Bursa Efek Indonesia pada tahun 2008- 2012. Metode analisis yang digunakan adalah analisis regresi logistik dengan sampel sebanyak 20 perusahaan yang dipilih berdasarkan metode purposive sampling selama 5 periode. Berdasarkan hasil analisis dapat disimpulkan bahwa kualitas audit berpengaruh negatif signifikan terhadap opini audit going concern, kondisi keuangan perusahaan tidak berpengaruh signifikan terhadap opini audit going concern, pertumbuhan perusahaan tidak berpengaruh signifikan terhadap opini audit going concern, opini audit tahun sebelumnya tidak berpengaruh signifikan terhadap opini audit going concern, ukuran perusahaan tidak memiliki pengaruh yang signifikan terhadap opini audit going concern, dan rasio debt-to- equitytidak berpengaruh signifikan terhadap opini audit going concern.This study aims to predict the effect of audit quality, financial condition, the growth of the company, the previous year's audit opinion, firm size, and debt-to-equity ratio of the tendency of going-concern audit opinion. In this study the type of data used is quantitative data with a population of 145 companies listed in Indonesia Stock Exchange in 2008-2012. The analytical method used is logistic regression analysis with sample totaling 20 companies were selected based on purposive sampling method for 5 periods. Based on the analysis it can be concluded that the quality of the audit significant negative effect on the going-concern audit opinion, the financial condition of the company has no significant effect on the going-concern audit opinion, the growth of the company has no significant effect on the going-concern audit opinion, the previous year's audit opinion has no effect significantly to the going-concern audit opinion, the size of the company does not have a significant effect on the going-concern audit opinion, and debt-to-equity ratio does not significantly influence the going-concern audit opinion.
PENGARUH IMPLEMENTASI TOTAL QUALITY MANAGEMENT TERHADAP KINERJA KEUANGAN DENGAN KUALITAS KINERJA SEBAGAI VARIABEL INTERVENING
Authors: Muttaqin Galih Fajar , Dharmayanti Rita
Published: December 2017

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh penerapan Total Quality Management (TQM) terhadap kinerja keuangan dengan moderat kualitas kinerja efek. Data yang digunakan dalam penelitian ini diperoleh dari perusahaan perbankan yang berlokasi di Indonesia. Dari 56 kuesioner yang dibagikan, jumlah kuesioner kembali adalah 39 kuesioner (69,64%). Data diolah dengan menggunakan Structural Equation Modeling (SEM) dengan menggunakan program software Partial Least Square (PLS). Penelitian ini menggunakan metode purposive sampling dengan sampel penelitian adalah midlle dan manajer yang lebih rendah. Sumber data diperoleh dari penelitian lapangan, khususnya dengan membagikan kuesioner untuk memperoleh data primer. Hasil penelitian menunjukkan (1) Pelaksanaan TQM berpengaruh positif terhadap kinerja kualitas (2) efek positif kinerja Kualitas kinerja keuangan (3) TQM berpengaruh langsung pada kinerja keuangan (4) kinerja Kualitas menengahi TQM terhadap kinerja keuanganThe purpose of this study was to analyze the influence implementation Total Quality Management (TQM) on financial performance with moderating effect quality performance. The data used in this study were obtained from the banking company located in Indonesia. Of the 56 questionnaires distributed, the number of questionnaires returned was 39 questionnaires (69,64%). The data were processed using the Structural Equation Modeling (SEM) by using a software program Partial Least Square (PLS). This study uses purposive sampling method with the sample of research is midlle and lower managers. The data sources was obtained from field research, in particular by distributing questionnaires to acquire primary data. The results showed (1) Implementation TQM positive effect on quality performance (2) Quality performance positive effect on financial performance (3) TQM direct effect on financial performance (4) Quality performance mediate TQM on financial performance.
PENERAPAN AKUNTANSI MURABAHAH TERHADAP PEMBIAYAAN KREDIT PEMILIKAN RUMAH PADA BANK SYARIAH MANDIRI CABANG LUWUK
Authors: Nasir Shindy Marcela , Sululing Siswadi
Published: December 2017

Tujuan dari penelitian ini untuk mengetahui kesesuaian penerapan akuntansi pembiayaan murabahah pada Bank Syariah Mandiri Cabang Luwuk terhadap Pernyataan Standar Akuntansi Keuangan Nomor 102 tentang Akuntansi Murabahah. Penelitian ini termasuk jenis penelitian terapan. Teknik pengumpulan data yang digunakan adalah teknik dokumentasi dan kepustakaan. Data yang digunakan adalah data primer dan data sekunder serta metode analisis data yang digunakan adalah metode deskriptif kualitatif. Hasil analisis menunjukan bahwa pembiayaan Kredit Kepemilikan Rumah (KPR) pada Bank Syariah Mandiri Cabang Luwuk telah sesuai dengan Pernyataan Standar Akuntansi Keuangan Nomor 102 tentang Akuntansi Murabahah. Di dalam pelaksanaan pembiayaan murabahah, Bank Syariah Mandiri Cabang Luwuk bertindak sebagai penjual dan nasabah sebagai pembeli. Selain itu, terdapat perbedaan antara bunga bank konvensional dan bank syariah yaitu bank konvensional menetukan bunga dibuat pada waktu akad dengan asumsi harus sealu untung, sedangkan bank syariah penentuan besarnya rasio/bagi hasil dibuat waktu akad dengan berpedoman pada kemungkinan untung rugi.The purpose of this study to determine the suitability of the application of accounting murabaha financing at Bank Syariah Mandiri Branch Luwuk to Statement of Financial Accounting Standards No. 102, Accounting for Murabahah. This research includes applied research. Data collection technique used is the technique of documentation and literature. The data used are primary data and secondary data as well as data analysis method used is descriptive qualitative method. Results of the analysis showed that the financing of Housing Loan (KPR) on Bank Syariah Mandiri Branch Luwuk accordance with Statement of Financial Accounting Standards No. 102, Accounting for Murabahah. In the implementation of murabaha financing, Bank Syariah Mandiri Branch Luwuk act as a seller and the customer as a buyer. In addition, there is a difference between the interest of conventional banks and Islamic banks, namely conventional banks determine interest in a contract made with the assumption must sealu profit, while the determination of the ratio of Islamic banks / for the results made a contract based on the likelihood of profit and loss.
PENGARUH OPINION SHOPPING DAN PENGALAMAN AUDITORTERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN DALAM SISI PANDANG PERUSAHAAN AUDITAN
Authors: Kwarto Febrian
Published: December 2017

Perusahaan yang mendapatkan opini going concern dari auditor di sebabkan karena kondisi dan peristiwa yang menimbulkan keraguan akan kelangsungan hidup suatu perusahaan. Opini audit going concern merupakan peringatan awal (early warning) bagi para pengguna laporan keuangan guna menghindari kesalahan pengambilan keputusan. Penerimaan opini audit going concern dapat di pengaruhi oleh opinion shopping dan pengalaman Auditor. Penelitian ini bertujuan menganalisis opinion shopping dan pengalaman Auditor terhadap penerimaan opini audit going concern pada perusahaan auditan. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling yaitu pimpinan perusahaan atau kepala keuangan (kepala accounting/manajer keuangan) yang sudah diaudit oleh Kantor Akuntan Publik di Kota Tangerang, yang memiliki Pengalaman minimal 2 tahun. Jumlah kuesioner yang dianalisis adalah 50 kuesioner. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Berdasarkan hasil penelitian ini menunjukan bahwa opinion shopping berpengaruh positif dan signifikan terhadap penerimaan opini audit going concern. Sedangkan pengalaman Auditor tidak berpengaruh positif dan tidak signifikan terhadap penerimaan opini audit going concern.Companies that get the of the auditor's going concern opinionwas caused of conditions and events that give rise to doubts about the viability of a company. Going concern audit opinion is an early warning for the users of the financial statements in order to avoid decision-making errors. Going concern audit opinion can be influenced by the opinion shopping and Auditorexperience. This study aimed to analyze the opinion shoppingand Auditor experienceon going concern audit opinion on the company's audited. The sampling technique in this research was purposive sampling, there arethe director of the company or chief financial officer (chief accounting/finance managers) that have been audited by Public Accountant in Tangerang, which has a minimum of 2 years experience. The number of questionnaires analyzed were 50 questionnaires. The data analysis technique used in this study is multiple regression analysis. Based on the results of this study indicate that opinion shopping have positive and significant impact on going-concern audit opinion. While there is no positif and significant impact on the going-concern audit opinion
KEEFEKTIFAN AUDIT INTERNAL PEMERINTAH DAERAH
Authors: Mahmudah Hadi , LS Bambang Riyanto
Published: December 2017

Penelitian ini menguji efektifitas sistem pengendalian intern, dukungan manajemen dan audit professionalism terhadap keefektifan audit internal. Sampel dalam penelitian ini adalah 39 Inspektorat Daerah dari enam Provinsi. Penelitian ini menggunakan regresi berganda untuk menganalisis data. Hasil penelitian menunjukkan bahwa sistem pengendalian intern dan dukungan manajemen berpengaruh secara positif terhadap keefektifan audit internal. Penelitian ini gagal memberikan bukti empiris audit professionalism berpengaruh terhadap keefektifan1 audit internal. Penelitian ini memperkaya penelitian yang sudah ada terkait keefektifan audit internal dan penekanan pentingnya sistem pengendalian intern di pemerintah daerah.This study examined the effectiveness of internal control system, management support, and audit professionalism on internal audit effectiveness of local government. The sample consists of 39 regional inspectorates of six provinces in Indonesia. By using multiple regressions, this study found that internal control system and management support has positive impact on the effectiveness of the internal audit. However, there is no support for the audit professionalism on internal audit effectiveness. This study enriches existing research related to the effectiveness of the internal audit and emphasis the importance of internal control systems in local government.
PEMBUDAYAAN PENGELOLAAN KEUANGAN BERBASIS AKUNTANSI BAGI PELAKU USAHA KECIL MENENGAH
Authors: Puspitaningtyas Zarah
Published: December 2017

The problems faced by small and medium enterprises (SMEs), one of which is lack of ability in business finance management. Businesses often feel confined in their ability to apply accounting because they are not yet accustomed to practicing accounting in the management of their business finances. The solution of these problems, then the businesses needs to get training and assistance in a sustainable manner related to the financial management of accounting-based business, so as to manage their business finances effectively. The purpose of this study is to know the culture of accounting-based financial management for businesses “batik” sector in Banyuwangi. The analysis was done by qualitative descriptive method, that is basing the result of observation and interview with informant. The results of the analysis concluded that accounting-based financial management can provide benefits for businesses to know the exact financial condition of the business, regulate and control the overall financial transactions that occur along the sustainability of its business. Therefore, businesses should familiarize (cultivate) to implement accounting-based financial management. The implication of the result of this study is expected to be composed of concepts related to the culture of accounting-based financial management for businesses actors, especially SMEs.
PENGARUH TATA KELOLA PEMERINTAH DAERAH TERHADAPTRANSPARANSI PENGELOLAAN KEUANGAN DAERAH: BUKTI EMPIRIS PADA PEMERINTAH PROVINSI DI INDONESIA
Authors: Syamsul Syamsul , Ritonga Irwan Taufiq
Published: December 2017

This study developed a research Beekes and Brown (2006) who found that corporate governance makes companies more informative (more transparent). This study aims to prove whether the same results were also found in environmental governance in Indonesia. The theory is used to achieve the goal of this research is the theory of agency. This research was conducted in 32 local governments in Indonesia. Based on a simple regression model, this study shows that local governance affects positively the transparency of local financial management. Such findings reinforce previous research. The findings of this study provide a useful contribution to government officials (executive and legislative), in demonstrating the important role of local governance in encouraging the transparency of local financial management. In addition, the findings of this study can be used as the basis for further research related to the topic of local governance and transparency of local financial management.
IMPLIKASI DAN TANTANGAN PEMBENTUKAN KOMUNITAS EKONOMI ASEAN TERHADAP PEREKONOMIAN NASIONAL
Authors: Firdausy Carunia Mulya
Published: December 2017

ASEAN  Economic Community (AEC) has been agreed by the ASEAN leaders in 2003 as one mechanism to increase the social economic welfare of the people in ASEAN countries. Whilst it is no doubt the formation of AEC will give many benefits to ASEAN countries, there will be also negative impacts of the AEC. This paper aimed at analysing the implication and challenges of the formation of the ASEAN Economic Community (AEC) toward Indonesian economy with particular attention to agricultural sector and the micro and small-medium enterprises (SMEs) development. The paper argues inter alia that the formation of AEC  will give benefit to ASEAN countries if and only if the ASEAN community has one voice in socio-economic and policial commitment and coordination. The economic sectors that need further greater improvement toward the success of the formation are agricultural sector and the micro, small and medium enterprises. Thus, much remain to be done by ASEAN countries in general and in Indonesia in particular toward the success of .the formation of AEC.
PERSPEKTIF EKONOMI ISLAM DALAM SUSTAINABLE DEVELOPMENT PADA PRODUKTIVITAS PETANI PEDESAAN
Authors: Budhijana R Bambang
Published: December 2017

This study aims to observe the development of farmer institutions and productivity in the aspects of sustainable development. This research was conducted in Karawang regency and Indramayu for 3 months between the months of May to July 2010. Research findings show the establishment of mutual trust.  The trust is the result of interactions involving farmer productivity and their community. In these communities may contain contradictions in term of social competition, ego-sectoral without presenting technological innovation. Farmer institutions and productivity in the aspects of sustainable development usually cover economic institutional (E), Sharia Compliance (C), Cultural and Environment (B) and Government Policies (K). Rural communities have a strong social capital. Several indicators of social capital in improving of natural resources is to strengthen solidarity, social management, networking, social structure and the local community cooperativeness. Instead of social capital, the economic development is more influenced by society's ability to allocate natural resources, human capital and spiritual capital (like good moral values and ethics). However, social capital, human capital and the spiritual capital will productively have mutual trust, mutual respect and mutual benefit which are more extensive.
LITERASI KEUANGAN DAN PERENCANAAN KEUANGAN PADA DANA PENDIDIKAN ANAK
Authors: Rita Maria Rio , Santoso Benny
Published: December 2017

The purpose of this study is to analyze financial literacy and financial planning on educational funds for children among housewives. The participants of this study are 100 housewives in Sidorejo Lor, Salatiga. Data collection technique is using distribution questionnaires and conducting interviews to obtain more in-depth information. The collected data was analyzed using statistic descriptive analysis approach to investigate the level of financial literacy and financial planning on the children educational funds. Based on the results of the analysis, it can be concluded that: 1) Level of financial literacy on planning children educational funds among housewives in Sidorejo Lor Salatiga is categorized high level; 2) The financial planning on the education of children among housewives in Sidorejo Lor, Salatiga is categorized high.
HUBUNGAN ANTARA KOMPETENSI DAN PENERAPAN SISTEM MANAJEMEN MUTU DENGAN KEPUASAN KERJA KARYAWAN
Authors: Supriyatno Supriyatno
Published: December 2017

This research was conducted to analyze the Competency and System Applied Quality Management ISO 9001: 2000 about Employee Satisfaction Work in Mercu Buana University at Jakarta. A survey method used during this research in which questionnaires were distributed to the respondents. The hypothesis analysis used the technique of simple and multiple regression and followed by the correlation. Using  the Computer Program of SPSS (Statistical Product Service and Solution) with n = 103 (respondents) and r-tabel = 0,195, the result showed that there was a less influenced  between Competency and System Applied Quality Management ISO 9001 : 2000  to  the Employee Satisfaction Work either Independent or concurrently. The Determinant Coefficients or Competency and System Applied Quality Management ISO 9001 : 2000  about Employee Satisfaction Work were  0,250 and  0,348. Which  means the  effects  of  Competency and System Applied Quality Management ISO 9001 : 2000 about  Employee Satisfaction  Work were  25 % and 34,8 % and the largely  influenced  by the factors. The Determinant Coefficients of Competency and System Applied Quality Management ISO 9001: 2000  about Employee Satisfaction Work was 0,420.  Which  means the effects of Competency and System Applied Quality Management ISO 9001: 2000 concurrently about Employee Satisfaction Work was 42% and the 58% Influenced  by other factors.
FAKTOR - FAKTOR YANG MEMPENGARUHI BIAYA UTANG PADA PERUSAHAAN DALAM KOMPAS 100
Authors: Septian Muhamad , Panggabean Rosinta Ria
Published: December 2017

This study aims to determine the effect of Good Corporate Governance (GCG) which is proxied through: the proportion of independent commissioners, managerial ownership, institutional ownership, quality audits, and family ownership on the cost of debt. The objects of this study are companies listed in Compass 100 period August 2013 January 2014. The method used to take samples of the study using purposive sampling method. Data analysis methods used are descriptive statistics, the classical assumption test, and hypotheses test. Based on the results of hypothesis testing that performed by using multiple regression analysis at the 0.05 significant level, the results of this study prove that the proportion of independent commissioners has a significant negative effect on the cost of debt. Managerial ownership has a positive significant effect on the cost of debt. Institutional ownership, quality audits, and family ownership has no significant effect the cost of debt.
KARAKTERISTIK REKSA DANA DAN KINERJA REKSA DANA SAHAM DI INDONESIA
Authors: Dharmastuti Christiana Fara , Dwiprakasa Bernadus
Published: December 2017

A mutual fund is one of the interesting alternative modes of investment models for the investors that do not have much time, knowledge and expertise in calculating the risk and investment return. This study is aimed to understand the influence of the mutual fund’s characteristics: the expense ratio, fund size, turnover ratio, and the mutual fund’s age towards the mutual fund’s performance in Indonesia. This study has been conducted using the Fixed Effect Model with the White cross-section as the coefficient covariance method at 34 active equity mutual funds that existed in Indonesia during the 2012-2013 period. The result of this study has indicated that the expense ratio and the multi fund’s age have a significant negative towards the the equities mutual funds in Indonesia while the fund size and the turnover ratios have a significant positive influence towards the the equity’s mutual fund’s performance in Indonesia.
Pengaruh pad, dau, dak terhadap ipm dengan belanja modal sebagai variabel intervening (studi pada kabupaten/kota di provinsi papua tahun 2009 -2013)
Authors: Raviyanti Ayu Aldi , Rahayu Sri , Mahardika Dewa Putra Krishna
Published: December 2017

One way to measure the success or performance of a country or region in the field of human development used the Human Development Index (HDI). Human Development Index (HDI) is a composite index to measure the achievement of human development based on a number of basic components of quality of life. The purpose of this study is to determine how much Local Genuine Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), Human Index Development (HDI) and Capital Expenditure in the Regencies/Cities of Papua Provinci for years 2009-2013, as well as determine the influence of PAD, DAU and DAK to HDI with Capital Expenditure as an intervening variable either simultaneously or partially. The method that used in this research is panel data regression using Random Effect Model (REM) with research period of year 2009-2013 using software Eviews 8.0. Total population in this research were 29 regencies/cities. By using purposive sampling, obtained sample of 24 regencies/cities. The results of this study indicate that PAD, DAU, and DAK jointly is influenced on Human Development Index with Capital Expenditure as an intervening variable. Partially, PAD is influenced of positive on HDI through Capital Expenditure, DAU is influenced of positive on HDI through Capital Expenditure, while DAK is not influenced on HDI through Capital Expenditure.
KAJIAN KECANTIKAN KAUM PEREMPUAN DALAM IKLAN
Authors: Wirasari Ira
Published: December 2017

Kecantikan kaum perempuan selalu menjadi pembicaraan dan trend tersendiri dalam masyarakat. Kecantikan kaum perempuan yang sangat beragam tidak terbatas pada kecantikan wajah, tetapi juga kecantikan warna kulit, tubuh, rambut dan yang lainnya, menjadikan kaum perempuan target audience yang utama dalam dunia periklanan. Namun kini banyak pengiklan yang menggunakan model iklan perempuan khas Indonesia sebagai model iklannya, sehingga objek pembahasan adalah kecantikan khas perempuan Indonesia yang ditampilkan atau digunakan di dalam iklan media cetak berdasarkan latar belakang sosial budaya yang berkembang di Indonesia. Trend kecantikan perempuan umumnya banyak dipengaruhi oleh latar belakang sosial budaya suatu masyarakat. Metode penelitian yang digunakan adalah metode deskriptif dan analisis semiotika serta kajian perempuan untuk memberikan gambaran mengenai tampilan visual perempuan yang terdapat di dalam iklan media televisi. Dapat disimpulkan bahwa penggunaan tampilan perempuan dengan ciri khas Indonesia, warna kulit cokelat, merepresentasikan keberpihakan pengiklan pada segmen sasaran, sekaligus mempersuasi agar melakukan pembelian produk.Â Kata kunci: Kecantikan, Perempuan, Iklan
PANDANGAN EMPAT TOKOH PEREMPUAN TERHADAP VIRGINITAS DALAM NOVEL GARIS PEREMPUAN KARYA SANIE B. KUNCORO: PERSPEKTIF FEMINIS RADIKAL
Authors: Kurnianto Ery Agus
Published: December 2017

In a patriarchal society, virginity is a symbol of personality for a woman. If a woman is able to keep herself virgin and serve it later to her husband after marriage, then she is valued as a “good” woman. On the other side, if a woman lost her virginity before marriage she will be labeled as “bad” woman. Furthermore how the opinions about virginity be seen through the four female characters glasses contained in the novel by Sanie B. Kuncoro? This article will discuss women’s point of view interpreted from four female characters in Garis Perempuan novel by Sanie B. Kuncoro. This research is a descriptive research. Therefore, this article is aimed to describe the different views of four female characters regarding virginity issue. Radical feminist theory is being applied to interpret the views of four female characters as identifying the character as the first step. The result shows that the virginity is a negotiable commodity to pull out women from the issue of life. Virginity is also seen as a dignity which is priceless. Virginity is a born treasure. Therefore, a woman has a right to give her virginity to whoever she wants without any interferences from patriarchal society.
BAHASA VERBAL SAKSI KORBAN DALAM MENGUNGKAP KASUS KEKERASAN DALAM RUMAH TANGGA (KDRT) DI WILAYAH HUKUM POLRESTA BANJARMASIN
Authors: Hestiyana NFN
Published: December 2017

This study discusses the verbal language of witnesses in uncovering cases of domestic violence in the jurisdiction of Banjarmasin Police by using the Halliday consept and forensic linguistics approach. The purpose of this study is to describe the verbal language in revealing the victim witness violence in the home (domestic violence) in the jurisdiction of Banjarmasin Police. The method used in this research is the descriptive qualitative method. The procedure of this study conducted in three stages, namely: 1) collecting data; 2) analyzing the data that has been provided; and 3) presenting the results of the data analysis. The data in this research are speeches of witness in domestic violence cases which were experienced and reported to the police, in January 2017. Data were collected by using the following techniques: 1) observation, 2) documentation, and 3) interview. The analysis shows that there are four functions of language used by the victim witness in uncovering cases of domestic violence, namely: 1) the personal function, 2) regulatory function, 3) representation function, and 4) heuristic function.
Detailed Design of the Urban Tunnels under Las Glorias Square, Barcelona
Authors: Rui-Wamba Javier , García Carlos , Bañares Miguel , Nieto Javier , Castro Luís , Esquius Marc
Published: December 2017

Barcelona´s urban planning foresees a big green pedestrian area atLas GloriasSquare where, nowadays, a capital hub of rail and road communications is located. One of the most important access to the city is the Gran Via street, which nowadays runs through the square at the same level, and will become underground in the future under four of the main railway tunnels in the city. The tunnel, in urban ambit, is being built between diaphragm walls which are connected between them under the existing railway´s tunnels. The new tunnel will be built using an innovative method by jacking horizontal steel tubes, that will configure the horizontal protection during the digging works, and will allow to maintain the service of the existing railway tunnels without interruptions, that are daily used by thousands of citizens. The execution of the transverse box section is divided in two phases.
Hermeneutic principles of musical education: interpretation discussion
Authors: Oleksyuk Olga , Koval Anastasiia
Published: December 2017

The educational process at a Higher Educational Institution of Arts is closely connected to the understanding of artistic texts. Teachers together with students fill their own understanding of the texts of musical works, comprehend their manifestation in teaching practice. Cultural breakthrough can only take place, if a teacher and a student coexist in the interpretative activity. Hermeneutics aspires to the spiritual interpretation of the text, revealing its sense and meaning in the universe of culture. Based on the hermeneutic doctrine, understanding serves as the fundamental basis for each stage of the interpretation process of the musical work.

The article is devoted to the substantiation of the hermeneutic interpretative principles of the musical work in the educational process of the Higher Educational Institution of Arts. The following principles are included: any piece in the text can be understood only through the whole text based on the given context (hermeneutic circle); hermeneutic interpretation is developed from the understanding of the musical work and its application in your own experience; the interpretation of the text is carried out in order to realize its meaning and function. When interpreting a musical work based on hermeneutical principles, a musicianperforms personal emotions, feelings, aspirations, ideals, values through the expression of universal human values. Interpretation of the musical work as the basis for the professional activity of the future specialist in the field of Arts should be regarded as a process and result of spiritual and intellectual knowledge, understanding and interpretation of the sense-bearing aspects of the content of the musical work.
Herramientas ofimáticas y su relación con el aprendizaje de contabilidad en los estudiantes de educación secundaria
Authors: Orama López Karina Gabriela
Published: December 2017

La presente investigación  nace ante la necesidad de que los estudiantes aprendan desde su vida secundaria a manejar la contabilidad computarizada ya que la mayoría de docentes utilizan el típico rayado contable en su cuaderno y las clases se tornan aburridas y poco participativas. Esta investigación se ha profundizado sobre el uso de Microsoft Excel y su relación con el aprendizaje de la asignatura de contabilidad para los estudiantes del bachillerato general unificado ya que es de profunda importancia que ellos comiencen a aprender sobre el mundo contable a corta edad para que cuando sean profesionales, se puedan destacar y no se les haga nuevo ver contabilidad en la computadora, ya que nuestro país exige personas destacadas que sepan hacer bien su trabajo. La calidad de un buen rendimiento académico se compone de una buena enseñanza impartida por el docente y un buen nivel de desempeño del discente. Esperando que este aporte sirva de ayuda como un puente entre la enseñanza y el aprendizaje dentro del aula y que así se favorezca para cambiar la metodología ambigua de muchos de los docentes de contabilidad.
E-Commerce Berbasis Marketplace Dalam Upaya Mempersingkat Distribusi Penjualan Hasil Pertanian
Authors: Apriadi Deni , Saputra Arie Yandi
Published: December 2017

The agricultural sector has an important role in supporting the Indonesian economy. But on the other hand, sometimes many community groups do not benefit due to problems that arise because the distribution chain of agricultural products are long enough, especially for farmers and consumers (end users). Of course the situation must be improved, so that the agricultural products of Indonesia can be enjoyed by consumers or farmers with proper. One of its efforts is by establishing an e-commerce based e-commerce system in agriculture. E-commerce based ecommerce system can be used as an alternative for farmers, used as a media campaign, communication and information and can cut the distribution chain of agricultural products marketing. The benefits felt by farmers and consumers directly and indirectly give a positive influence, especially from the broader marketing channels of agricultural products can increase production demand and spur the procurement of production among farmers and also the price offered to consumers will be cheaper so that sales in agricultural products can be more increased and profitable for farmers
Studi Kasus: Aplikasi Pembukuan UMK
Authors: Karya Gede , Moertini Veronica S
Published: December 2017

Pada tahun 2014, telah dikembangkan aplikasi pembukuan untuk usaha mikro dan kecil (UMK) berbasis mobile cloud. Aplikasi tersebut dikembangkan dengan teknologi mobile berbasis Android, teknologi web dan web service serta menggunakan basis data MySQL sebagai back-end. Dengan populasi usaha mikro sebanyak 55,1 juta unit usaha di Indonesia dan terus berkembang, maka aplikasi pembukuan UMK berpotensi digunakan oleh banyak user. Hal ini menimbulkan kebutuhan akan layanan pengelolaan data yang sangat besar baik volume maupun pertumbuhannya. Oleh karena itu, perlu dipersiapkan sisi back-end dengan teknologi big-data processing untuk menjamin ketersediaan dan kehandalan layanan kepada pengguna UMK. Makalah ini fokus pada eksplorasi teknologi big-data Hadoop yang saat ini banyak diterapkan untuk aplikasi komunitas seperti: Google, Facebook, Twitter, dan Amazon. Pembahasan diawali dengan studi tentang Hadoop dan ekosistemnya, kemudian merumuskan pola adopsi untuk aplikasi berbasis komunitas. Setelah itu pola dan teknologi tersebut diterapkan untuk mengembangkan back-end aplikasi pembukuan UMK berbasis mobile cloud. Hasil studi dan penerapannya menunjukkan bahwa Hadoop dapat diadopsi pada aplikasi pembukuan UMK khususnya HBase. Untuk memudahkan akses dan meminimalkan usaha modifikasi, maka akses HBase dari aplikasi dapat menggunakan Apache Phoenix Java Data Base Connectivity (JDBC) dari beberapa opsi yang tersedia.
Conhecimento de estudantes de 9 a 12 anos do CEF GAN, Asa Norte-DF, sobre trauma dental, após atividade educativa
Authors: Silva Larissa Ribeiro , Ferreira Isabela Fernandes , Sedlaceck Paulo , Garcia Fernanda Cristina Pimentel , Lima Adriano De Almeida , Rezende Liliana Vicente Melo de Lucas
Published: December 2017

Introdução: O traumatismo dentário encontra-se entre os principais agravos de saúde bucal em todo o mundo, juntamente com a doença cárie e o câncer bucal. Dentre todas as lesões causadas, a avulsão dental é a mais crítica, pois ocorre o deslocamento completo do dente do seu alvéolo de origem e o sucesso do tratamento mostra-se vinculado à vários fatores, tais como período extra alveolar, meio de armazenamento do dente e o tipo de reimplante. A disseminação do conhecimento, entre as populações alvo, é um meio de se prevenir os traumas dentários e minimizar suas consequências. Objetivo: Avaliar o conhecimento dos estudantes do ensino fundamental sobre trauma dental. Metodologia: Assim, foi avaliado o conhecimento sobre avulsão e reimplante dentários de estudantes com idade entre 9 a 12 anos, por meio de um questionário. Em seguida, os estudantes participaram de uma atividade educativa (jogo da memória) sobre o tema e, após, responderam o questionário novamente. Resultados: Observou-se, a partir de uma análise descritiva, que os resultados foram mais favoráveis às respostas depois da atividade educativa apresentando mais acertos (M=60,45; DP=14,92) em comparação às respostas obtidas antes da mesma (M=50,68; DP=11,06). Conclusão: Os resultados obtidos permitiram concluir que as atividades educativas com estudantes de 9 a 12 anos de idade são necessárias e permitem aumentar o nível de conhecimento sobre avulsão e reimplantes dentários.
School District Educational Infrastructure and Change at Scale: Teacher Peer Interactions and Their Beliefs About Mathematics Instruction
Authors: Spillane James P. , Hopkins Megan , Sweet Tracy M.
Published: December 2017

While current reform efforts press for ambitious changes to teachers’ instructional practice, teachers’ instructional beliefs are also consequential in such efforts as beliefs shape teachers’ instructional practice and their responses to instructional reforms. This article examines the relationship between teachers’ instructional ties and their beliefs about mathematics instruction in one school district working to transform its approach to elementary mathematics education. Quantitative results show that while teachers’ beliefs did not predict with whom they interacted about mathematics instruction, teachers’ interactions with peers about mathematics instruction were associated with changes in their beliefs over time. Qualitative analysis confirms and extends these findings, revealing how system-level changes in the district’s educational infrastructure facilitated change in teachers’ beliefs about mathematics instruction at scale.
Can Data Generated by Connected Vehicles Enhance Safety?: Proactive Approach to Intersection Safety Management
Authors: Kamrani Mohsen , Wali Behram , Khattak Asad J.
Published: December 2017

Traditionally, evaluation of intersection safety has been largely reactive and based on historical crash frequency data. However, the emerging data from connected and autonomous vehicles can complement historical data and help in proactively identifying intersections with high levels of variability in instantaneous driving behaviors before the occurrence of crashes. On the basis of data from the Safety Pilot Model Deployment in Ann Arbor, Michigan, this study developed a unique database that integrated intersection crash and inventory data with more than 65 million real-world basic safety messages logged by 3,000 connected vehicles; this database provided a more complete picture of operations and safety performance at intersections. As a proactive safety measure and a leading indicator of safety, location-based volatility was introduced; this quantified variability in instantaneous driving decisions at intersections. Location-based volatility represented the driving performance of connected-vehicle drivers traveling through a specific intersection. As such, with the use of the coefficient of variation as a standardized measure of relative dispersion, location-based volatility was calculated for 116 intersections in Ann Arbor. Rigorous fixed- and random-parameter Poisson regression models were estimated to quantify relationships between intersection-specific volatilities and crash frequencies. Although exposure-related factors were controlled for, the results provided evidence of a statistically significant (at the 5% level) positive association between intersection-specific volatility and crash frequencies for signalized intersections. The implications of these findings for proactive intersection safety management are discussed.
Perfluorocarbon in Delayed Recompression with a Mixed Gender Swine Model of Decompression Sickness
Authors: Cronin William A. , Hall Aaron A. , Auker Charles R. , Mahon Richard T.
Published: December 2017

INTRODUCTION: Perfluorocarbons (PFC) are fluorinated hydrocarbons that dissolve gases to a much greater degree than plasma and hold promise in treating decompression sickness (DCS). The efficacy of PFC in a mixed gender model of DCS and safety in recompression therapy has not
been previously explored.METHODS: Swine (25 kg; N = 104; 51 male and 53 female) were randomized into normal saline solution (NSS) or PFC emulsion treatment groups and subjected to compression on air in a hyperbaric chamber at 200 fsw for 31 min. Then the animals were decompressed
and observed for signs of DCS. Afterwards, they were treated with oxygen and either PFC (4 cc · kg−1) or NSS (4 cc · kg−1). Surviving animals were observed for 4 h, at which time they underwent recompression therapy using a standard Navy Treatment
Table 6. After 24 h the animals were assessed and then euthanized.RESULTS: Survival rates were not significantly different between NSS (74.04%) and PFC (66.67%) treatment groups. All swine that received recompression treatment survived to the end of the study and no seizures were
observed in either PFC or NSS animals. Within the saline treated swine group there were no significant differences in DCS survival between male (75.00%, N = 24) and female (73.08%, N = 26) swine. Within the PFC treated swine, survival of females (51.85%, N = 27) was significantly
lower than males (81.48%, N = 27).DISCUSSION: In this large animal mixed gender efficacy study in DCS, PFC did not improve mortality or spinal cord injury, but appears safe during recompressive therapy. Gender differences in DCS treatment with PFC will need further study.Cronin
WA, Hall AA, Auker CR, Mahon RT. Perfluorocarbon in delayed recompression with a mixed gender swine model of decompression sickness. Aerosp Med Hum Perform. 2018; 89(1):14–18.