bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PENGELOLAAN PIUTANG PENERIMAAN NEGARA BUKAN PAJAK (PNBP)
Authors: Patricia Wiwiek
Published: June 2020

Kementerian Komunikasi dan Informatika (Kominfo) merupakan salah satu penyumbang terbesar pada Penerimaan Negara Bukan Pajak (PNBP) lainnya terutama dari Biaya Hak Penggunaan Frekuensi Radio, namun Kementerian Kominfo memiliki piutang PNBP dan penyisihan piutang tidak tertagih yang jumlahnya relatif besar. Penelitian ini bertujuan untuk melakukan evaluasi atas pengelolaan piutang Penerimaan Bukan Pajak (PNBP) di lingkungan Kementerian Kominfo. Prosedur pengumpulan data pada penelitian ini adalah dengan melakukan studi dokumen dan wawancara pada pegawai di lingkungan Kementerian. Metode kualitatif dengan pendekatan studi kasus dipilih untuk menjawab permasalahan penelitian. Hasil penelitian ini menunjukkan antara lain: (1) Pada tahap verifikasi Izin Stasiun Radio belum dilakukan evaluasi atas beberapa faktor penting untuk mencegah timbulnya piutang yang bermasalah di kemudian hari; (2) Belum ada target yang terukur atas aktivitas penagihan piutang; (3) Pengajuan penghapusan piutang yang tidak segera diproses setelah menerima penetapan berpotensi menyebabkan nilai piutang yang disajikan kurang akurat.
Pengaruh Manajemen Modal Kerja Pada BankKonvensional yang Terdaftar di BEI Periode 2013-2017
Authors: Rustandi Feri
Published: June 2020

AbstractThe purpose of the study is to find out how the influence of working capital management on conventional banks listed on the Stock Exchange for the period 2013-2017. This study uses a quantitative method with a sample of all national commercial banks in Indonesia that are listed on the Stock Exchange from 2013-2017. From the whole study sample for 5 years, there were 245 observations which were then analyzed using the fixed effect approach after going through the stages of selecting the best model. The results of this study found that working capital management has a positive effect on the profitability of conventional banks with R2 values of 86.73%, which means that the model is very good at explaining the research variables. In this study, DCP found a positive effect on profitability, while CPP and CCC negatively affected the profitability of conventional banks, while the control variable namely leverage had a positive effect and the size of the company had a negative effect.AbstrakTujuan penelitian yaitu untuk mengetahui bagaimana pengaruh manajemen modal kerja pada bank konvensional yang terdaftar di BEI periode 2013-2017. Penelitian ini menggunakan metode kuantitatif dengan sampel seluruh bank umum nasional di Indonesia yang terdaftar di BEI dari tahun 2013-2017. Dari keseluruhan sampel penelitian selama 5 tahun diperoleh jumlah 245 observasi yang selanjutnya dianalisis dengan menggunakan pendekatan fixed effect setelah melalui tahapan pemilihan model terbaik. Hasil penelitian ini menemukan bahwa manajemen modal kerja berpengaruh positif terhadap profitabilitas bank konvensional dengan nilai R2 sebesar 86.73%, yang artinya model sangat baik menjelaskan variabel penelitian. Dalam penelitian ini ditemukan DCP berpengaruh positif terhadap profitabilitas, sedangkan CPP dan CCC berpengaruh negatif terhadap profitabilitas bank konvesional, sedangkan variabel kontrol yaitu leverage berpengaruh positif dan ukuran perusahaan berpengaruh negatif.Kata Kunci: profitability; working capital
Pengaruh Ukuran Perusahaan, Kompetensi, dan Sikap Auditor terhadap Audit Delay
Authors: Siregar Amelia Oktrivina
Published: June 2020

AbstractThis study aimed to analyze whether the size of the company, competence, and attitudes affect the auditor's audit delay. Variables used in this study include the audit delay as the dependent variable, the size of the company, competence and attitude of auditors as independent variables. Respondents who studied 32 people (respondents), which is a population of 3 KAP in the area of Jakarta (Jakarta South). Research using questionnaires and analyzed subjects are auditors. The data obtained were analyzed using the Linear Regression method. These studies suggest that the size of the company's effect on audit delay. While the competence and attitude of auditors has no effect on audit delay. Simultaneously, company size, competence and attitude affect the auditor's audit delay.Keywords: Audit Delay, Company Size, Competence and Attitude AuditorAbstrak Penelitian ini bertujuan untuk menganalisis apakah ukuran perusahaan, kompetensi, dan sikap mempengaruhi penundaan audit auditor. Variabel yang digunakan dalam penelitian ini meliputi audit delay sebagai variabel dependen, ukuran perusahaan, kompetensi dan sikap auditor sebagai variabel independen. Responden yang meneliti 32 orang (responden), yaitu populasi 3 KAP di wilayah Jakarta (Jakarta Selatan). Penelitian menggunakan kuesioner dan subyek yang dianalisis adalah auditor. Data yang diperoleh dianalisis menggunakan metode Linear Regression. Studi-studi ini menunjukkan bahwa ukuran efek perusahaan pada audit delay. Sedangkan kompetensi dan sikap auditor tidak berpengaruh pada audit delay. Secara bersamaan, ukuran perusahaan, kompetensi dan sikap mempengaruhi penundaan audit auditor. Keywords: Audit Delay, Ukuran Perusahaan, Kompetensi dan Sikap Auditor
IDENTIFIKASI KUALITAS AIR SUNGAI CITARUM HULU MELALUI ANALISA PARAMETER HIDROLOGI DAN KANDUNGAN LOGAM BERAT (STUDI KASUS: SUNGAI CITARUM SEKTOR 7)
Authors: Kirana Kartika Hajar , Novala Gesti Cita , Fitriani Dini , Agustine Eleonora , Rahmaputri Maghfira Dwivani , Fathurrohman Fahmy , Rizkita Nabila Risty , Andrianto Nico , Juniarti Nita , Zaenudinna Rayna Aulia , Nawawi Muhamad Rovie , Mentari Vanessa Zian , Nugraha Muhamad Gina , Mulyadi Yudi
Published: June 2020

Sungai Citarum merupakan salah satu sungai yang menunjang kehidupan sebagian besar masyarakat Jawa Barat. Akan tetapi, dampak kegiatan manusia telah membuat Sungai Citarum sebagai sungai yang tercemar. Penelitian ini dilakukan untuk mengetahui kondisi wilayah hulu Sungai Citarum dengan melakukan pengukuran multi parameter terhadap kondisi air di Sungai Citarum Hulu dan air sumur warga sekitar, terutama Sektor 7. Wilayah penelitian ini secara administratif berada di Desa Pangauban, Kecamatan Katapang, Kabupaten Bandung. Sampel yang diuji pada penelitian ini adalah sampel air sungai dan sampel air sumur milik warga yang tinggal di sekitar Sungai Citarum sebanyak masing-masing enam titik lokasi pengamatan. Hasil pengukuran parameter hidrologi dan kandungan logam berat pada sampel air sungai dan air sumur menunjukan bahwa nilai pH, suhu, dan TDS masih di bawah ambang batas tercemar, sedangkan nilai EC menunjukkan bahwa air sumur dan air sungai telah tercemar. Hal ini dibuktikan dengan analisa kandungan logam berat yang dapat dilihat bahwa terdapat kandungan logam besi (Fe) yang cukup tinggi di atas ambang batas air bersih sehingga air tersebut tidak dapat di konsumsi bagi warga, baik untuk air sungai maupun air sumur. Citarum River is one of the rivers that supports the lives of most of the people of West Java. However, the impact of human activities has made the Citarum River a polluted river in the world. This research was conducted to determine the condition of the upstream area of the Citarum River by conducting multi-parameter measurements to water conditions in the Upstream Citarum River Sector 7 and the wells of the surrounding residents. This research area is administratively located in Pangauban Village, Ketapang District, Bandung Regency.  The samples tested in this study were river water samples at six observation locations and well water samples belonging to the residents living around the Citarum River as many as six observation location points. The results of measurements of hydrological parameters and heavy metal content in river and well water samples indicate that the pH, temperature, and TDS values are still below the polluted threshold, while the EC values indicate that well water and river water have been polluted. This is evidenced by the analysis of heavy metal content which can be seen that there is a high metal content of iron (Fe) above the threshold of clean water so that the water cannot be consumed by residents, both for river water and well water.Kata kunci : hidrologi, logam berat, Sungai Citarum
Cover
Authors: Fisika Wahana
Published: June 2020

Dewan Redaksi
Cover
Authors: Fisika Wahana
Published: June 2020

Berisi Daftar Isi dan Pengantar Vol 5 No 1 2020
Highly non-linear solitary wave imaging method for detecting cylindrical defects in the metal plate of an adhesive composite metal structure
Authors: Li Mingzhi , Wu Bin , Liu Xiucheng , He Cunfu
Published: June 2020

In this paper, a non-destructive testing (NDT) method based on highly non-linear solitary waves (HNSWs) was employed to detect defects in the metal plate of an adhesive composite metal structure. Firstly, HNSWs were generated by applying impulses to a one-dimensional granular chain
of steel spheres. Proof-of-concept finite element (FE) simulations were then performed using Abaqus software to investigate the reflection behaviour of HNSWs at the interface of the chain and the two-layer material with defects. The time-of-flight (TOF) of primary reflected solitary waves
(PSWs) was confirmed as a good indicator for defect localisation and sizing. A HNSW generator and detector device was used in the experiment and HNSW B-scan and C-scan inspections of adhesive composite steel specimens were achieved. The TOF imaging results accurately indicated the locations
of cylindrical defects in the bottom steel block. The linear correlation between the peak value of the pulsed TOF profile and the defect diameter was determined. The contours of TOF with different values were introduced to reconstruct the shape of the circular defective region. Through selecting
the correct threshold of TOF, the relative error of the area surrounded by the contour compared to the actual area of the five investigated defects could be less than 6.5%.
Comparison of the performance of three domain transform filters for radiographic contrast enhancement of welded objects
Authors: Yahaghi E , Hosseini-Ashrafi M E
Published: June 2020

Weld quality inspection using industrial radiography is considered to be one of the most important processes in critical industries such as aeronautical manufacturing. The quality of radiographic images of welded industrial parts may suffer from poor signal-to-noise ratio (SNR), the
main cause of which is the unavoidable detection of scattered X-rays. Image processing methods may be used to enhance image contrast and achieve improved defect detection. In this study, the outcomes from three different image contrast enhancement spatial domain transform algorithms are analysed
and compared. The three algorithms used are normalised convolution (NC), interpolated convolution (IC) and recursive filtering (RF). Based on the results of qualitative operator perception, the study shows that the application of all three methods results in improved image contrast, enabling
enhanced visualisation of image detail. Subtle differences in performance between the outputs from the different algorithms are noted, especially around the edges of image features. Furthermore, it is found that RF is approximately two orders of magnitude quicker than the other algorithms,
making it more suitable for online weld inspection lines.
Software for Bioprinting
Authors: Pakhomova Catherine , Popov Dmitry , Maltsev Eugenii , Akhatov Iskander , Pasko Alexander
Published: June 2020

The bioprinting of heterogeneous organs is a crucial issue. To reach the complexity of such organs, there is a need for highly specialized software that will meet all requirements such as accuracy, complexity, and others. The primary objective of this review is to consider various software tools that are used in bioprinting and to reveal their capabilities. The sub-objective was to consider different approaches for the model creation using these software tools. Related articles on this topic were analyzed. Software tools are classified based on control tools, general computer-aided design (CAD) tools, tools to convert medical data to CAD formats, and a few highly specialized research-project tools. Different geometry representations are considered, and their advantages and disadvantages are considered applicable to heterogeneous volume modeling and bioprinting. The primary factor for the analysis is suitability of the software for heterogeneous volume modeling and bioprinting or multimaterial threedimensional printing due to the commonality of these technologies. A shortage of specialized suitable software tools is revealed. There is a need to develop a new application area such as computer science for bioprinting which can contribute significantly in future research work.
Workplace Perceptions of Older Workers and Implications for Job Retention
Authors: Frøyland Kjetil , Terjesen Hans Christoffer Aargaard
Published: June 2020

Older workers’ opportunities for late careers are influenced by employer attitudes and willingness. Nordic managers seem unwilling to hire and retain older persons. In this article, we explore Norwegian workplace perceptions of older workers and the way they are positioned at the workplace.We base this article on qualitative interviews with managers and both union and HR-representatives from 19 companies. Previous research has linked this unwillingness to stereotypes and ageism among employers. We find that the perceptions of older workers do not rest only on stereotypes and ageism, but also on concrete experiences of older workers and processes or mechanisms of positioning and polarization that sometimes occur within the workplace. These actors perceive older workers as a heterogeneous group. We argue that these perceptions may lead to ambivalence towards older workers as a group, and in how to handle them individually. Qualified and available support and flexible strategies are needed.
Cláusulas abusivas en contratos de leasing habitacional en Colombia: ¿un mal necesario?
Authors: Vargas Romero Magda Constanza
Published: June 2020

El desequilibrio contractual aún imperante en el Derecho privado se manifiesta de una manera muy fuerte en el clausulado de los contratos de leasing habitacional, pues el loca­tario debe asumir cargas desproporcionadas que no le corresponden, con tal de lograr el codiciado préstamo que le permita brindarle a su familia una solución de vivienda. Así, debe asumir los costos derivados del registro de la adquisición del inmueble, cuando el titular del Derecho de propiedad será el locador, es decir, la entidad financiera; también debe asumir en su totalidad los costos de las pólizas que protegen la integridad física del inmueble, quedando como beneficiaria en un 100 % la entidad financiera, que no aporta en ningún caso el 100 % de los recursos para la adquisición del bien; es decir, en caso de materialización del riesgo amparado la entidad financiera recibe el 100% del pago deducible, cuando para la adquisición del mismo no afrontó el valor total ni asume los pagos de las pólizas.  Estas situaciones desequilibradas son soportadas por el locatario de manera pacífica, pues de otra forma el crédito le sería negado; el escrito a continuación analiza la presencia de cláusulas abusivas en contratos de leasing habitacional hoy en día.
Ejercicio del poder regulatorio en materia de inversiones relacionadas con la economía digital
Authors: Corredor Castellanos Rodrigo
Published: June 2020

¿Cómo deben ejercer los Estados su poder regulatorio en el contexto de las inversio­nes relacionadas con la economía digital, con miras a evitar o minimizar los riesgos de controversias inversionista-Estado? Hasta el momento, el diálogo sobre estos temas no cuenta con un foro internacional definido, razón por la cual la fragmentación viene siendo la constante, afectando indistintamente los aspectos positivos y negativos de la digitalización. Las barreras a la transferencia transfronteriza de datos siguen siendo un tema polémico para los tratadistas del comercio en servicios, los cuales tratan de esbozar soluciones a la luz de las disciplinas acordadas en los acuerdos de la OMC, mientras que los avances concretos en la materia parecen tener un mejor clima de negociación en el marco de tratados bilaterales de inversión.
Envolvido(a)-com o crime
Authors: Cecchetto Fatima , De Oliveira Muniz Jacqueline , De Araujo Monteiro Rodrigo
Published: June 2020

O artigo problematiza a categoria envolvido-com o crime, suas tramas, manobras de controle e vigilâncias. Discute-se como esta noção tem sido mobilizada na distribuição seletiva de punição das juventudes da periferia, evidenciando a trama de rotulações que põe em operação deslizamentos de sentido entre as noções de “bandido e “vulnerável”. Analisa-se ainda o acionamento de moralidades que justificam graus de “empreendedorismo” ou de gerência de si dos favelados e, por conseguinte, os seus níveis de merecimento de terapias punitivas ou de “resgate social”. A categoria envolvido-com revela uma ambição de tutela policial maximizada pelo apetite de criminalização não só dos indivíduos, mas também de seus vínculos sociais.
Os direitos dos acusados indígenas no processo penal sob o paradigma da interculturalidade
Authors: Moreira Elaine , Wiecko V. de Castilho Ela , Moreira da Silva Tedney
Published: June 2020

Este artigo visa a abordar os direitos processuais penais relativos aos acusados indígenas. Objetiva empreender a crítica do direito processual penal brasileiro, que invisibiliza as diferenças étnico-culturais no ato de atribuição de responsabilidade penal, em descompasso com diretrizes constitucionais e supraconstitucionais, de tratados internacionais de direitos humanos, dos quais o Brasil é signatário. A identidade étnica desses acusados impõe que o fato imputado seja examinado e decidido sob a perspectiva intercultural. No entanto, na prática judicial brasileira predomina a interpretação etnocêntrica e eurocêntrica dos fatos e dos conflitos interétnicos, que nega ou suprime, discursivamente, a existência de uma alteridade, por meio da aplicação exclusiva do direito estatal. O artigo foca, entre outros mecanismos, a necessidade de exame pericial  antropológico, consubstanciado num laudo, para compreensão da conduta em julgamento. Neste contexto, situa a Resolução CNJ nº 287, de 25 de junho de 2019.
"O rio da secura deságua na guerra”
Authors: Fernandes da Conceição Thayla
Published: June 2020

A cidade do Rio de Janeiro, ao tornar-se palco de diversos Grandes Eventos, foi apresentada como uma marca, a “Rio2016”, cujo slogan oficial é “A New World”, o que revela a opção pela adequação às diretrizes do mundo globalizado a partir do “norte”, que encara as cidades enquanto commodities, mercadorias (Vainer, 2000). Neste dito new world, a ideia da integração entre as forças de segurança/controle e o aprimoramento do Sistema Integrado de Comando e Controle (SICC), surge como um dos maiores legados e se materializa no Centro Integrado de Comando e Controle (CICC), prédio-sede para a desejada articulação das forças de segurança atuantes na cidade que se responsabilizariam pela garantia dos espetáculos em questão. Passados os eventos, anuncia-se uma nova grande crise no campo da segurança pública e no CICC se instala o gabinete da intervenção federal militar, solução política-institucional adotada para a referida crise. Utilizamos aqui, portanto, o CICC como uma linha de percurso analítico e simbólico para construirmos um arco narrativo sobre a passagem dos Grandes Eventos à decretação da intervenção, com foco nas problemáticas do campo da segurança pública, com destaque para os discursos das autoridades referentes e a instrumentalização de dados sobre a crise. Valemo-nos, por exemplo, das contribuições de Stephen Graham (2016) sobre o “novo urbanismo militar”, de Bruno Cardoso (2014) sobre o próprio CICC e de Vera Malaguti sobre a cidade do Rio e seus sentimentos políticos, principalmente o medo (2003).
“O errado será cobrado”
Authors: Firmino Amarante Natalia , Gonçalves de Melo Juliana
Published: June 2020

A proposta é analisar a relação entre o Massacre ocorrido na prisão de Alcaçuz e Rogério Coutinho Madruga, inseridas no Município de Nísia Floresta, RN, em janeiro de 2017 e que resultou na morte de, pelo menos, 27 pessoas e 71 desaparecidos. Pretendemos descrever esse evento, entender suas consequências e sua relação com o fortalecimento das disputas entre duas facções rivais (PCC e SDC) e o aumento da violência em Natal, sobretudo no ano de 2017 e 2018. Em que sentido esse episódio trágico contribuiu (e contribui) para esse quadro? Qual a relação entre essas questões e as condições atuais no sistema prisional?

 

Palavras-chave: 

Facção; sistema prisional; disputas; massacre de Alcaçuz
A crença no princípio (ou mito) da imparcialidade judicial
Authors: Baptista Bárbara Gomes Lupetti
Published: June 2020

Este texto pretende discutir o princípio da imparcialidade judicial e seus dilemas, com base em pesquisa empírica realizada no Tribunal de Justiça do Estado do Rio de Janeiro, entre os anos de 2008 e 2012. Trata-se de descrever os sentidos e as representações que os próprios operadores do sistema de justiça brasileiro, especialmente magistrados, atribuem ao conceito de imparcialidade. A ignição para a retomada do tema neste artigo decorre da divergência que se instalou no campo jurídico sobre a postura do ex-Juiz Sergio Moro na condução dos processos da operação Lava Jato, especialmente após as repercussões do vazamento de suas conversas com o coordenador da força-tarefa, Deltan Dallagnol, divulgadas pelo periódico The Intercept, a partir de junho de 2019. A pesquisa explicita que as práticas judiciárias e as decisões judiciais são orientadas por percepções subjetivas e sensos particularizados de justiça, que se revelam nas interpretações pessoais dos magistrados sobre os significados da lei, dos fatos e das provas produzidas no processo judicial. E que, entre o dever de parecerem imparciais e o fato de serem humanos, os magistrados transitam em um sistema de crenças de sua própria imparcialidade, construído discursivamente pelo campo do direito, e que funciona como uma categoria estruturante do sistema judiciário, que desloca e centraliza no magistrado, o poder de interpretar e de decidir, no caso concreto, o que significa “fazer justiça”.
METODE TOPSIS DALAM SISTEM PENDUKUNG KEPUTUSAN PEMILIHAN OBJEK WISATA
Authors: Trise Putra Dede Wira , Santi Susi Novia , Swara Ganda Yoga , Yulianti Eva
Published: June 2020

Kabupaten Lima Puluh Kota merupakan salah satu wilayah yang menjadi destinasi wisata populer di Sumatera Barat. Objek wisata yang beragam di Kabupaten Lima Puluh Kota menjadikan banyaknya alternatif pilihan bagi wisatawan. Hal ini menjadi kendala apabila wisatawan ingin melakukan wisata yang dapat menyesuaikan dengan kondisi dan kebutuhannya. Berdasarkan kondisi tersebut maka dirasa perlu rancangan sebuah sistem pendukung keputusan yang dapat membantu wisatawan memperoleh alternatif destinasi wisata yang tepat dan sesuai.Pada rancangan ini kriteria yang digunakan adalah jarak tempuh, waktu, biaya akses, fasilitas, transportasi dan jenis wisata. Pada penelitian ini, metode Sistem Pendukung Keputusan yang digunakan adalah TOPSIS karena metode ini memiliki komputasi yang cepat dan sederhana. Platform yang digunakan dalam perancangan sistem ini adalah berbasis web untuk mempermudah akses bagi pengguna terhadap sistem. Berdasarkan rancangan yang telah dibangun maka sistem Pendukung Keputusan dengan metode TOPSIS berbasis web dalam pemilihan lokasi wisata dapat digunakan oleh wisatawan dan memberikan alternative lokasi wisata.
 
Lima Puluh Kota Regency is one of the areas which is a popular tourist destination in West Sumatra. Diverse attractions in Lima Puluh Kota District make many alternative choices for tourists. This becomes an obstacle if tourists want to travel that can adjust to their conditions and needs. Under these conditions it is deemed necessary to design a decision support system that can help tourists obtain alternative tourism destinations that are appropriate and appropriate. In this design the criteria used are distance, time, access fees, facilities, transportation and type of tourism. In this study, the Decision Support System method used is TOPSIS because this method has a fast and simple computation. The platform used in the design of this system is web-based to facilitate access for users to the system. Based on the design that has been built, the Decision Support system using the web-based TOPSIS method in the selection of tourist sites can be used by tourists and provides alternative tourism isolation.
PERANCANGAN APLIKASI BANTU UNTUK GURU BIMBINGAN DAN KONSELING BERBASIS WEB (Studi Kasus SMA N18 Siak)
Authors: Busran  , Kartika
Published: June 2020

Bimbingan dan Konseling (BK) di sekolah memiliki peranan penting dalam penanganan masalahmasalah peserta didik/siswa. Pelaksanaan tugas bimbingan dan konseling oleh guru memiliki aturanaturan yang dibuat dalam daftar pelanggaran akumulasi siswa dan menyimpan catatan masalah siswa menggunakan buku besar. Dengan begitu banyak siswa dan pelanggaran yang dilakukan, juga memungkinkan poin pelanggaran tidak tercatat dengan benar dan benar, disisi lainnya pemakaian sistem informasi berbantuan komputer sudah semakin banyak digunakan dalam membantu mencatat dan mengarsipkan berbagai kegiatan yang sifatnya berulang-ulang.
Penelitian ini bertujuan untuk merancang aplikasi bantu yang dapat digunakan oleh guru dalam membantu pengarsipan dan pencatatan proses konseling data yang berkaitan dengan masalah siswa dan pelanggaran perhitungan siswa.
Aplikasi ini dibangun dengan metode pengumpulan data kesiswaan, data peraturan dan disiplin berikut pembobotan nilai dari tingkat pelanggaran dan permasalahan, selanjutnya data tersebut di normaslisasi untuk mendapatkan bentuk dan rancangan basisdata yang akan dibangun, selanjutnya dibangun aplikasi berbasis web dengan server side programmingnya adalah PHP.
Hasil akhir dari rancangan ini adalah adanya sebuah aplikasi yang akan membantu guru dalam memproses data dan melakukan perhitungan dengan pelanggaran data cepat sehingga siswa akan dapat memfasilitasi bimbingan dan konseling guru dalam mengambil tindakan terhadap masalah atau pelanggaran siswa.
 
Guidance and Counseling (BK) in schools has an important role in handling student / student problems. The implementation of guidance and counseling tasks by the teacher has rules made in the list of student accumulation violations and keeps a record of student problems using a ledger. With so many students and violations committed, it is also possible that violation points are not recorded correctly and correctly, on the other hand the use of computer-aided information systems has been increasingly used in helping to record and archive various activities that are repetitive.
This study aims to design assistive applications that can be used by teachers to assist in the archiving and recording of data counseling processes related to student problems and student calculation violations.
This application was built with the method of collecting student data, regulatory and disciplinary data along with weighting the value of the level of violations and problems, then the data is normalized to get the form and database design to be built, then built a web-based application with server side programming is PHP. 
The final result of this design is the existence of an application that will assist teachers in processing data and doing calculations with data breaches quickly so that students will be able to facilitate teacher's guidance and counseling in taking action on students' problems or violations.
PEMANFAATAN VISUALISASI 3D PADA MULTIMEDIA INTERAKTIF DALAM PENGENALAN PENYAKIT DEMAM BERDARAH
Authors: Swara Ganda Yoga
Published: June 2020

Demam Berdarah Dengue adalah suatu penyakit yang disebabkan oleh virus dengue yang di datangkan oleh nyamuk Aedes Aegypti , DBD biasanya terjadi di daerah endemik dan berkaitan dengan datangnya musim hujan, sehingga mengakibatkan terjadinya genangan air yang dapat memicu berkembang biaknya nyamuk.Multimedia Interaktif Pengenalan Penyakit Demam Berdarah Dengue (DBD) adalah multimedia yang dirancang memenuhi kebutuhan masyarakat. Multimedia interaktif ini memberikan informasi mengenai pengenalan, bahaya, serta penanggulangan DBD dan mensimulasikan dengan visualisasi 3D. Multimedia interaktif ini dirancang untuk mengenalkan kepada masyarakat tentang penyakit DBD. Multimedia interaktif ini dibuat berdasarkan data – data artikel tentang penyakit DBD. Berdasarkan pengujian yang sudah dilakukaan, maka aplikasi multimedia interaktif pengenalan penyakit demam berdarah dengue dapat membantu kinerja petugas kesehatan dalam memberikan informasi tentang DBD dengan jelas dan mudah dipahami. Aplikasi ini dirancang dengan menggunakan Macromedia flash 8 dan blender.
IMPLEMENTASI ALGORITMA END OF FILE (EoF) PADA STEGANOGRAFI CITRA
Authors: Minarni  , Fernando Andre Gesta
Published: June 2020

Dalam menjaga kerahasiaan informasi atau data dari sabotase, pencuri atau dari pihak yang tidak berwenang, dapat dilakukan dengan menyembunyikan pesan pada sebuah media yang dikenal dengan steganografi. Salah satu media yang dapat digunakan dalam menyembunyikan pesan yaitu citra GIF, dimana citra GIF memiliki kemampuan yang bagus dalam menyisipkan pesan, karena citra GIF sendiri tidak mengalami perubahan setelah disisipkan pesan karena citra GIF yang bersifat lossless.
Algoritma End Of File (EoF) merupakan salah satu algoritma yang digunakan dalam steganografi dengan cara menambahkan data atau pesan rahasia pada akhir file. Perhitungan ukuran file yang sudah disisipkan data sama dengan ukuran file sebelum disisipkan data ditambah ukuran data rahasia yang telah diubah mejadi encoding file. Algoritma EoF mempunyai kelebihan dapat menyembunyikan pesan dalam jumlah yang tidak terbatas. Berdasarkan hasil pengujian yang dilakukan pada GIF yang telah disisipkan pesan dari 50 karakter sampai 100000 karakter tidak mengalami perubahan.
Berdasarkan kriteria steganografi dengan algoritma EoF pengujian recovery bagus dilakukan pada citra GIF, pengujian robustness citra GIF tidak tahan terhadap manipulasi, dan untuk pengujian recovery pesan dapat dikembalikan dengan baik tanpa dilakukan manipulasi pada citra stego GIF.
 
In maintaining the confidentiality of information or data from sabotage, thieves or from unauthorized parties, can take a step by hiding messages on a media that can be said by steganography. One of the media that can be used in hiding messages is GIF image, where GIF image has a good ability to insert messages, because the GIF image itself does not experience changes after the message is inserted because the GIF image is lossless.
The End Of File (EoF) algorithm is one of the algorithms used in steganography by adding data or secret messages at the end of the file. Calculation of file size that has been inserted data is the same as the size of the file before inserting data plus the size of the secret data that has been changed to encoding the file. The EoF algorithm has the advantage of being able to hide an unlimited number of messages.
Based on the results of the tests carried out, the GIF that has been inserted messages from 50 characters to 100000 characters has not changed. Based on the steganography criteria with EoF algorithm recovery testing is good done on GIF images, testing the GIF image robustness is not resistant to manipulation, and for recovery message testing can be returned properly without manipulation on the stego GIF image.
PENGARUH PEMAHAMAN STANDAR AKUNTANSI PEMERINTAH DAN PEMANFAATAN SISTEM INFORMASI AKUNTANSI TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DENGAN KOMPETENSI SDM SEBAGAI VARIABEL MODERASI (Studi Empiris Pada SKPD BPKAD Kabupaten Malang)
Authors: Sihasale Debby Christin , Sulistyo Sulistyo , Setiyowati Supami Wahyu
Published: June 2020

The purpose was to determine the effect of understanding government accounting standards (SAP) and Utilization of accounting information systems (SIA) on the quality of local government financial reports with HR competency as a moderating variable. The data used in the form of Primary data obtained through the distribution of questionnaires directly to the SKPD in BPKAD Malang Regency. Regression analysis used is multiple regression analysis with MRA (Moderating Regression Analysis). The results of this study concluded that the understanding of SAP and the use of SIA affect the quality of local government financial reports, and human resource competence is able to moderate (strengthen) the influence of SAP's understanding and the use of SIA on the quality of local government financial reports. The higher the competence of the government apparatus will support it in understanding and mastering SAP and making use of SIA well so that the quality of financial statements is increasingly improved. The implication is that the government must improve understanding of SAP and the use of SIA so that the quality of financial statements can improve, and it must involve officials who have competence to prepare financial reports so that the influence of SAP's understanding and use of SIA can improve the quality of local government financial reports
PENGARUH KEPEMILIKAN MANAJERIAL, KEPEMILIKAN INSTITUSIONAL, DAN KEBIJAKAN DIVIDEN PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DIBURSA EFEK INDONESIA PERIODE 2014-2015
Authors: Silin Silin , Purwanto Nanang , Mustikowati Rita Indah
Published: June 2020

The purpose is to examine and explain the effect of managerial ownership, institutional ownership and dividend policy on the quality of earnings listed on the Indonesia Stock Exchange (IDX) in 2014-2015. The population of this study is the banking sector companies listed on the Indonesia Stock Exchange. Sampling uses a purposive judgment sampling method. From a population of 139 manufacturing companies, 15 manufacturing companies were obtained as samples with the observation method for 2 years (2014-2015). Analysis of the data used in this study is the classic assumption test and hypothesis test. The research method used in this research is quantitative descriptive method. While the analytical method used is multiple linear regression analysis. The results of this study indicate that the variables of managerial ownership, institutional ownership and dividend policy have a significant effect on the quality of profits both partially and simultaneously. Dividend policy variables have the most dominant influence on earnings quality.
Pengaruh Mekanisme Tata Kelola Perusahaan yang Baik, Pengungkapan Tanggung Jawab Sosial Perusahaan, dan Pengembalian atas Penggunaan Asset Terhadap Nilai Perusahaan
Authors: Setiarini Anggi Adinda , Sulistyo Sulistyo , Mustikowati Rita Indah
Published: June 2020

This study aims to determine the effect of good corporate governance mechanisms, corporate social responsibility disclosure, and return on assets to firm value. The population used in this study is a publicly listed banking company listed on the Indonesia Stock Exchange in the 2014-2015 period and the sample determination method used was purposive judgment sampling. Samples obtained were 42 companies. Data analysis techniques used are descriptive analysis, classic assumption test, multiple linear regression test, and hypothesis testing. This study found that simultaneously the mechanism of good corporate governance, corporate social responsibility disclosure, and return on assets affect the value of the company. Partially, this study found that the mechanism of good corporate governance that was proxied by the board of directors (DD), board of commissioners (DK), managerial ownership (KM), return on assets (ROA) influenced the company value, while institutional ownership (IC) and corporate social responsibility (CSR) does not affect the company's value
NILAI TUKAR RUPIAH, INFLASI, SUKU BUNGA DAN CURRENT RATIO (CR) TERHADAP RETURN SAHAM
Authors: Rukmana Dewi Siti , Alfinur Alfinur , Setiyowati Supami Wahyu
Published: June 2020

This study aims to determine empirically the influence of the exchange rate of the rupiah, inflation, interest rates, and Current Ratio (CR) of real estate and property companies to the stock returns of real estate and property companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017  This study uses the independent variable Rupiah exchange rate, inflation, interest rates, and current ratio, while the dependent variable is Stock Return. The population of 44 Real Estate and Property companies that went public and the sample used were 33 companies using explanatory research methods research. The results of this study indicate that the rupiah exchange rate, inflation, interest rates, current ratio (CR) simultaneously affect stock returns, partially the rupiah exchange rate and inflation negatively affect stock returns, while interest rates and current ratios (CR) have a positive effect on stock returns. The company management should improve financial performance, especially on business operational efficiency and profitability, so that investors can trust the company's financial performance.
PENGARUH TRANSPARANSI, AKUNTABILITAS, DAN PARTISIPASI MASYARAKAT PADA PENGELOLAAN ALOKASI DANA DESA (ADD) TERHADAP PEMBANGUNAN DESA
Authors: Jaa Emilianus , Sulistyo Sulistyo , Setiyowati Supami Wahyu
Published: June 2020

The purpose of this study is to find out and analyze (1) the simultaneous significant influence of transparency, accountability and community participation in managing village fund allocation to village development. (2) partially significant influence of transparency in the management of village fund allocation on village development. (3) partially significant influence of accountability in the management of village fund allocations on village development, (4) partially significant influence of community participation in managing village fund allocations on village development. This study uses a quantitative approach. This research was conducted in the village of Gurung Turi, East Manggarai Regency. Data collection techniques in this study used a questionnaire with sampling techniques using simple random sampling. The data analysis technique used is multiple linear regression analysis techniques. The results showed that overall the variables of transparency, accountability and community participation in the Village Fund Allocation Management had an influence on Village Development. The principles of transparency, accountability and community participation have been implemented. With the implementation of the three principles of transparency, accountability, and community participation it has an influence on village development by showing the level of development of the desert village that has begun to increase.
PENGARUH PROFITABILTAS, LIKUIDITAS DAN GOOD CORPORATE GOVERNANCE TERHADAP STRUKTUR MODAL
Authors: Wati Linda , Hariani Lilik Sri , Yogivaria Doni Wirshandono
Published: June 2020

This study aims to examine and determine the effect both simultaneously and partially between return on assets, return on equity, current ratio, quick ratio, board of directors, independent commissioners on the capital structure of automotive companies listed on the Indonesia Stock Exchange in the period 2013-2017. The data of this study were obtained from the Investment Gallery of Kanjuruhan University Malang and the Indonesia Stock Exchange Site, www.idx.co.id. The sampling technique uses purposive sampling which is based on certain criteria in order to obtain 6 companies that are used as research samples. The analysis technique used is multiple regression analysis. The results showed that simultaneous return on assets, return on equity, current ratio, quick ratio, board of directors, independent commissioners influence the company's capital structure. Partially return on assets, return on equity, current ratio, quick ratio, board of directors, independent commissioners negatively affect the company's capital structure
PENGARUH UKURAN PERUSAHAAN, PROFITABILITAS, STRUKTUR ASET, PERTUMBUHAN PENJUALAN DAN LIKUIDITAS TERHADAP STRUKTUR MODAL
Authors: Permatasari Melinda , Sulistyo Sulistyo , Mustikowati Rita Indah
Published: June 2020

This study discusses discussing and analyzing company size, profitability, asset structure, sales growth and liquidity towards capital structure, and partially addressing each variable. The population used by mining companies listed on the Indonesia Stock Exchange in the 2015-2017 period. The sampling technique uses a purposive sampling method, so the number of companies sampled is 18 companies. The data used are secondary data consisting of financial statements or financial statements for the year 2015-2017 which can be accessed through www.idx.co.id. The data analysis technique uses multiple linear regression analysis, which previously tested the classical, first tested the hypothesis using a partial test, simultaneous test (F test) and the coefficient of determination.The results of this study indicate company size, profitability, asset structure, sales growth and liquidity simultaneously on capital structure, company partial size, asset structure, and sales growth are positively related to capital structure, so that profitability and liquidity negatively affect capital structure
ANALISIS PENGARUH PENERAPAN ANGGARAN BERBASIS KINERJA, AKUNTABILITAS DAN TRANSPARANSI TERHADAP KINERJA KEUANGAN DAERAH KOTA MALANG
Authors: Esni Maria Trimurni , Made Anwar , Wulandari Retno
Published: June 2020

Regional Autonomy is the right, authority and obligation of autonomous regions to regulate and manage their own government affairs and the interests of local communities in accordance with statutory regulations. The basic consideration of the implementation of regional autonomy is the development of conditions in the country that indicate that the rise of globalization that demands competitiveness of each country, including the competitiveness of local governments. This study aims to determine and analyze the effect of the implementation of performance-based budgeting, accountability and transparency as an independent variable both partially and simultaneously on the financial performance of the city of Malang. This study uses a quantitative approach with a sample of 44 employees in OPD and BPKAD Malang. Measurement of variables using a Likert Scale with a score of up to 5. Data were analyzed using multiple linear regression analysis and to test the significance level using the f test and hypothesis testing using t test with the help of the SPSS 22 program. Partial results indicate that the application of performance-based budgeting has a significant effect on regional financial performance, the accountability variable has a significant effect on regional financial performance and the transparency variable does not affect the regional financial performance and the results of research simultaneously show that the application of performance-based budgeting, accountability and transparency affects the regional financial performance
ANALISIS ROA DAN LEVERAGE TERHADAP NILAI PERUSAHAAN DENGAN DEWAN KOMISARIS INDEPENDEN SEBAGAI VARIABEL PEMODERASIAN
Authors: Diana Patrisia Fitri , Halim Abdul , Mustikowati Rita Indah
Published: June 2020

This study aims to determine the effect of return on assets and leverage on firm value with an independent board of commissioners as a moderating variable. This type of research is an explanatory research with a quantitative approach. The population used in this study is banking companies listed on the Indonesia Stock Exchange in 2016-2017. The sampling technique in this study was purposive sampling so that the sample was selected as many as 34 companies with a number of research 68 companies in 2 years. The analysis technique of this research is the moderated regression analysis. The results of this study indicate that the independent board commissioner variable as a moderating variable is not proven to moderate, because the variable always has an abnormal distribution and multicollinearity occurs even though it has been transformed in SPSS. In order to continue this research, the independent board commissioner variable as a moderating variable was removed. The results showed that partially or t test return on assets was not significant no effect while partially or t test leverage variable had a significant negative effect on firm value
PENGARUH KOMPETENSI APARATUR DESA, MORALITAS, SISTEM PENGENDALIAN INTERNAL, DAN WHISTLEBLOWING TERHADAP PENCEGAHAN FRAUD DALAM PENGELOLAAN DANA DESA DI KECAMATAN WAJAK
Authors: Islamiyah Faridatul , Made Anwar , Sari Ati Retna
Published: June 2020

The purpose of this research is to examine and explain the influence of village apparatus competence, morality, internal control systems and whistleblowing on fraud prevention in the management of village funds. This research is a quantitative study with a descriptive research design. The data source in this study uses primary data obtained from the results of the distribution of questionnaires to all village officials and village consultative bodies (BPD) of 99 respondents. This research was conducted in Sukoanyar Village, Wajak Village, Sukolilo Village, Blayu Village, and Patokpicis Village in Wajak District. The results of this study indicate that village apparatus competence, morality, internal control systems, and whistleblowing have a significant simultaneous effect on fraud prevention in village fund management. Partially, the competence of the apparatus has a positive influence on fraud prevention in village fund management, morality has a positive influence on fraud prevention in village fund management, the internal control system has a positive influence on fraud prevention in village fund management, and whistleblowing has a positive influence on fraud prevention in managing village funds.
PENGARUH GOOD GOVERNANCE, SISTEM PENGENDALIAN INTERN PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (LKPD) PADA OPD KOTA MALANG
Authors: AgustiningTyas Vika Erinna , Tyasari Irma , Yogivaria Doni Wirshandono
Published: June 2020

This study aims to examine and explain the effect of good governance, government internal control systems and human resource competencies on the quality of local government financial statements (LKPD) in Malang City Organization (OPD). This quantitative study determined the sample by purposive sampling with the criteria of respondents in 28 OPD Malang in Sub. The Planning and Financial Section is 146 respondents. The type of data used is primary data. Data collection techniques from questionnaires and literature study. The results showed that good governance and the government's internal control system had a significant positive effect on the quality of local government financial reports (LKPD) in Malang City's Organization (OPD). Whereas human resource competency does not significantly influence the quality of the financial statements of the local government (LKPD) in Malang City Regional Organization. The implications of this study can measure what aspects are the priorities of the author in expressing the quality of financial statements in the Government of Malang City
Interpersonal Intelegensi, Belajar Kelompok Dan Pemanfaatan Internet Terhadap Matapelajaran Ekonomi
Authors: Ikun Maria Valentina , Hariani Lilik Sri , Afian Affan
Published: June 2020

Hasil belajar merupakan suatu perubahan tingkah laku pada siswa setelah siswa melakukan proses belajar disekolah, hasil belajar bisa berupa nilah dan prestasi yang didapatkan. Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh pengaruh interpersonal intelegensi, belajar kelompok, dan pemanfaatan internet terhadap hasil belajar. Penelitian menggunakan pendekatan kuantitatif dengan jenis penelitian ex post facto dengan mengunakan regresi linear berganda. Populasi adalah siswa kelas XI IPS SMA N 10 Malang yang berjumlah 144 siswa. Sampel sebanyak 72 siswa yang di ambil mengunakan rumus slovin. Teknik pengumpulan data menggunakan angket dan dokumentasi. Analisis data menggunakan regresi linier berganda Hasil penelitian menunjukkan bahwa secara brsama-sama interpersonal intelegensi, belajar kelompok, dan pemanfaatan internet berpengaruh terhadap hasil belajar. Tidak terdapat pengaruh yang signifikan Interpersonal intelegensi secara parsial terhadap hasil belajar. Terdapat pengaruh belajarkelompok terhadap hasil belajar. Tidak terdapat pengaruh yang signifikan pemanfaatan internet secara parsial terhadap hasil belajar.