bluuebunny/crossref_metadata_2025 huggingface dataset:
L’imaginaire du Phénix dans La Pente, Les Crépuscules de Z. Morsy. En attente de la révolution solaire
Authors: Fintz Claude
Published: March 2021

Notre analyse a pour objectif de souligner l’existence d’un rayonnement ombreux du mythe du Phénix, plus puissant que l’actualisation de mythèmes académiquement répertoriés. Nous mettrons en lumière son étonnante vivacité et son impressionnante capacité d’adaptation — mais aussi la profonde originalité de la poétique de Morsy. Mêlant en effet dénonciation et incertitude, révolte et espérance, apocalypse et renaissance, elle indique une aspiration à renverser un ordre établi. Poésie et mythe, à partir d’une réflexion polémique sur l’histoire, ont retrouvé ici leur commune origine. En dépit de ses nombreuses ambiguïtés, le Phénix structure l’imaginaire crépusculaire du recueil : il est avant tout puissance de transgression, source secrète de sa poétique.
Les figures de proue zoomorphes dans l’iconographie médiévale chrétienne : rhétorique de l’Incarnation
Authors: Auger Barbara
Published: March 2021

S’interroger sur la présence des figures de proue zoomorphes dans l’image chrétienne, c’est poser les questions du discours symbolique mis en place, de la typologie de ses signes et de l’intentionnalité signifiante de l’auteur. Aussi cet article propose-t-il dans un premier temps de dévoiler, par le biais d’un examen terminologique, le processus cognitif déterminant les notions culturelles de « figure » et de « navire », avant d’analyser, dans un second temps, l’iconicité qui leur est rattachée. Est ainsi démontré que, sur la base d’une dialectique latine et du remploi de formes antiques, la figure de proue participe d’une rhétorique fondamentale de la spiritualité chrétienne : la multiplication et démonstration du mystère de l’Incarnation.
On Necessity of Standardization of Substances for Water Disinfection (Sodium Hypochlorite as an Instance)
Authors:   Danilov-Danilyan V.I., Rozental O.M.
Published: March 2021

Results of a study in the sphere of standardization of technical requirements to substances to be used for water disinfection have been presented. Th e work has been carried out with sodium hypochlorite (NaOCl),one of the most widely used in water treatment substances, as an example. Comparison of technical requirements set for the current type of NaOCl by the acting standard of 1976 GOST 11086-76 “Sodium hypochlorite. Engineering specifi cations” with the corresponding European standard of 2013 EN 901:2013 has been made. It has been demonstrated that the most essential diff erences in the requirements to the substance concerns its composition, particularly in part of limitations for high-toxic elements content. Th e necessity of these limitations that are not included in GOST 11086-76 is caused by the fact that these elements can be included into the NaOCl composition and create inadmissible risks at the stage of its application, for instance, in the process of drinking water disinfection. Th e conclusion has been made that the said standard should be expanded with inclusion of the list of elements of NaOCl to be controlled. Th ey should be limited by the suffi cient safety level while thorough analysis of the output product composition is to be secured. Th us, Engineering Committee on Standardization-409 in the sphere of environmental protection has decided on revision of technical requirements set be GOST 11086-76. At that, it is assumed that the warranty of these requirements fulfi llment is the industry’s rejection of NaOCl synthesis methods by chlorination of sodium hydroxide water solutions and transition to up-to-date electro/chemical methods with the best available techniques use. Th e supposed change of the NaOCl composition should provide its competitiveness not only at the Russian but also at the world market but this would require amendments of GOST11086-76. Th e necessary changes in the standard comprise the obsolete requirements to package, marking, transporting, and storage of the product. It is supposed to this purpose to amend the new standard with rules used by the International System of Hazard Classifi cation and Chemical Production Marking, as well as with transporting regulations acting at the international level.
Extreme Rainfall and Flood Event of 2014 in the Upper ob River Basin: Causes, Prediction and Field Observations
Authors:   Zinoviev A.T., Koshelev K.B., Dyachenko A.V., Kolomeitsev A.A.
Published: March 2021

Forecasting of inundations caused by spring high-water periods and rainfall floods is of a great social/economic importance. Methods of short-term forecasting are of special signifi cance for solution of operative tasks connected with protection of population and material values, as well as operation of water-work facilities. Big floods at the rivers of our country are regular over the recent years: disastrous flood in Krymsk in 2012 becase of extreme rainfall flood in the Agadum River basin; flooding of vast territories in the Far East due to the rainfall flood in the Amur River basin in 2013. In 2014 heavy rainfall in the Altay foothills caused a major inundation at the Upper Ob basin rivers in Republic of Altay and Altay Kray. The article discusses the reasons of the extreme rainfall flood formation at Altay in 2014. Calculations of the rainfall flood wave propagation at the range from Fominskoye to the Novosibirsk hydro power station dam have been made on the basis of the computer model of flows in the Upper Ob beds system and operative data concerning levels at hydro observation stations. Measurements of water discharge rate at Barnaul have been made during the flood. Outcomes of the predictive computations of levels and field observations data concerning the maximal water discharge rates are discussed. A good agreement of the predicted and observed values has been obtained in terms of maximal levels at the range of the Barnaul hydro observation station. It has been demonstrated that the obtained computer model for description of the Ob River flows can be used for short-term forecasts of floodplains flooding of the Upper Ob and justification of the discharges regime from the Novosibirsk Reservoir.
Phytoplankton Condition within the Kuybyshev Reservoir Non-metallic Construction Materials Deposit Zone and Assessment of Water Quality
Authors:   Kuzmina K.A., Medyankina M.V., Krivina Y.S., Burkova T.N., Tarasova N.G.
Published: March 2021

Analysis results of the spring phytoplankton development quantitative indicators for the Kuybyshev Reservoir within the impact zone of three non-metallic construction materials operated deposits, namely Krasnozarinskoye, Sviyazhskie Ostrova, and Bakhchi-Saray, have been presented. The water body current trophic status, blooming intensity and water quality class have been determined by the investigation outcomes. The total species diversity level has been investigated in accordance with the commonly accepted methods at each part of the reservoir and the system ecological sustainability degree has been assessed. Sufficiently high indicators of phytoplankton quantitative development were noted over the investigation period. Cyanobacteria mostly contributed to phytoplancton abundance formation, while giant cell diatoms contributed to biomass formation. Regardless high values of the species diversity indicators, the algologic community structure in the non-metallioc construction materials deposits zone was assessed as unstable and being in the state of environmental disbalance. Values of saprobity mean indices of abundance and biomass enabled to chracterize the water body as a mesosaprobic one, moderately polluted with water quality class III at the every portion of its water area. As non-metallic construction materials mining impacted negatively the Kuybyshev Reservoir environmental condition it is necessary to continue the given zone phytoplankton monitoring in order to make a subsequent assessment of environmental damage and to develop a set of measures aimed at rehabilitation of the water body ecosystem and to install water treatment facilities of the appropriate capacity.
Ecological/economical Assessment of Pit Waters (the Ural Copper Pyrite Watersealed Mines as a Study Case)
Authors:   Rybnikova L.S., Rybnikov P.A.
Published: March 2021

Worked-out copper pyrite mines are one of the considerable sources of hydrosphere pollution. Analysis of components of the environmental damage to surface water bodies due to treated pit water discharge has been carried out. Environmental damage to water bodies caused by the Levikha and Degtyarsk mines pit water discharge both during the mines operation and after watersealing of them is assessed in 100–200 million rubles per year? And the value of the prevented environmental damage is one order of magnitude higher. Individual components contribution to environmental damage has been determined: during the mines operation cooper was the main pollutant, after the pumping termination zinc became the main pollutant. It has been stated that pit water is a reliable renewable source of non-ferrous metals and rare earth elements and can be considered a hydro/mineral raw material deposit. Commercial content of non-ferrous metals and rare earth elements in the watersealed copper pyrite mines has been estimated. Total recoverable value of non-ferrous metals and rare earth elements in the Levikha mine pit water exceeds 4 million US dollars per year. Rare earth elements comprise the main share. It has been shown that potential recoverable value of the components exceeds cost of annual neutralization of acidic pit water and the value of environmental damage caused by the treated pit water discharge.
Experience in assessment of damage to population and economic facilities due to the Lena river natural waters impact
Authors:   Rybkina I.D., Gubarev, M.S., Plutalova T.G., Garms E.O.
Published: March 2021

Calculation results of the probabilistic damage to the population and economic facilities due to the impact of 1-5 percent probability floods are presented for a 3400 km long range of the Lena River with taking into account of the runoff and jam levels. Methods of the probabilistic damage calculation are described in detail with individual inhibited locations of Irkutsk oblast and Republic of Sakha (Yakutia) as study cases. Analysis of the obtained results of the probabilistic damage assessment has been done in several steps: areas of the cadastre zones to be flooded have been determined; areas of dwelling houses and economic facilities to be flooded have been defined; damage values in every inhabited localities have been calculated with the norms of cost specific indicators; total forecasted damage for the Lena River range under investigation has been assessed according to 2014 prices. Comparative analysis of the calculated and actual damage characteristics has been carried out; a conclusion on the maximal volumes of the predicted damage has been done; the most protected inhibited locations and those requiring some protective waterwork facilities in the regions under consideration have been identified.
On the Necessity of the «Chegem Waterfalls» Natural Memorial Phenomenon Study and Protection
Authors:   Zhangorazov K.G.
Published: March 2021

The paper presents the Chegem waterfalls (a unique water body, a specially protected natural territory of the Republic of Kabardino-Balkaria) main characteristics. Significance and urgency of the integrated researches of the Chegem waterfalls natural phenomena have been demonstrated and a set of measures to protect and study this specially protected natural territory has been proposed.
Can Islam Accommodate Homosexual Acts? Qur’anic Revisionism and the Case of Scott Kugle
Authors: Vaid Mobeen
Published: March 2021

Reformist authors in the West, most notably Scott Kugle, have called Islam’s prohibition of liwāṭ (sodomy) and other same-sex behavior into question. Kugle’s “Sexuality, Diversity, and Ethics in the Agenda of Progressive Muslims” (Progressive Muslims: 2003) and Homosexuality in Islam(2010) serve as the scholarly center for those who advocate sanctioning same-sex acts. Kugle traces the heritage of the Lot narrative’s exegesis to al-Tabari (d. 310/923), which, he contends, later exegetes came to regard as theologically axiomatic and thus beyond question. This study argues that Kugle’s critical methodological inconsistencies, misreading and misrepresentation of al-Tabari’s and other traditional works, as well as the anachronistic transposition of modern categories onto the classical sources, completely undermine his argument.
For the good of the Nation
Authors: Warren David H.
Published: March 2021

This article analyzes Rifaʿa al-Tahtawi’s (d. 1873) idea of Egyptian nationhood (al-ummah al-miṣriyyah) and key attendant concepts, such as civilization (tamaddun), progress (taqaddum), homeland (waṭan), and citizen (waṭanī). I revisit the intellectual origins of his thought to move our understanding of his intellectual production beyond simply the influence of the European Enlightenment. Instead, I locate al-Tahtawi’s work as part of a conversation internal to the debates of the Islamic tradition, which stretches across centuries and was never meant to finish. Consequently, I contextualize his conceptualization of nationhood as an attempt to re-imagine a role for the Muslim community in Islamic political life – from which it had long been excluded – and ground Muslim political theory and practice within a normative Islamic framework. Furthermore, I contend that al-Tahtawi’s contributions to both the conversations of his immediate context and those of his tradition were underpinned by a shift in his generation’s horizon of expectations, namely, the shared assumptions through which they received the conversations of their tradition. Underpinning this shift was the redefinition of time as progress, specifically the progress of the nation. If we conceptualize the Islamic tradition as a framework for inquiry rather than as a set of doctrines, then we should recognize that al-Tahtawi and his peers’ new concern for the futurity of the nation represented a key addition to this framework.
Scholarship and Social Engagement
Authors: Safi Louay
Published: March 2021

The theme of this editorial is inspired by the passing of a dear friend, Sulayman Nyang, whose life epitomized the nexus between scholarship and social engagement. Dr. Nyang’s life and career follows a long-held Islamic tradition stretching over a millennium. I would like to begin my reflections by citing the tradition of social engagement and social responsibility within Islamic scholarship, and then briefly examine how that tradition was upheld by Dr. Nyang and offer a synopsis of his thoughts and actions.
Quine’s Ontology and the Islamic Tradition
Authors: Ahsan Abbas
Published: March 2021

Analytic theologians seem to unreservedly prioritise a realist view in the way they approach theological dogmas. I have previously argued that this particular type of realist methodological approach that is adopted by most analytic theologians is inconsistent with the Islamic tradition. I demonstrated that this inconsistency lies between two primary theses which constitute realism and an absolutely transcendent and ineffable God of the Islamic tradition. I had established how each of these theses proved responsible, in different ways, for divesting the Islamic God of His absolute transcendence. In this paper I determine why this is the case. I primarily seek to explicate the underlying reason for why metaphysical (theological) realism proves to be responsible for stripping the Islamic God of His absolute transcendence. This would involve being able to stipulate, somewhat accurately, the precise source of the accentuated inconsistency between metaphysical (theological) realism and the Islamic understanding of an absolutely transcendent and ineffable God. The exact source of this inconsistency, I shall argue, is grounded in Quine’s ontological theses which underlie much of what metaphysical realism imports into the domain of analytic theology.
Applying Ibn Khaldūn
Authors: Mohamed Yasien
Published: March 2021

The intellectual legacy of Ibn Khaldūn is unique among Muslim historians, and yet he is not fully appreciated in the East. Many Muslim scholars—including Muhammad Abdullah Enan, Muhsin Mahdi, and Mahmoud Dhaoudi—have written about Ibn Khaldūn in English. Their treatment of him was either comparative or historical, but none presented his theory as a valid framework for sociological analysis today as Syed Farid Alatas does in his Applying Ibn Khaldūn.
DETERMINAN PROFITABILITAS BANK BADAN USAHA MILIK NEGARA DI INDONESIA
Authors: Santoso Budi
Published: March 2021

Tujuan dari penelitian ini adalah untuk mengetahui pengaruh kinerja profitabilitas pada bank Badan Usaha Milik Negara (BUMN) dengan menggunakan Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Biaya Operasional Pendapatan Operasional (BOPO), Net Interest Margin (NIM) dan Non Performing Loan (NPL) terhadap profitabilitas bank (ROA). Penelitian ini menggunakan 4 bank BUMN yang terdaftar di Bursa Efek Indonesia tahun 2010-2019. Metode penelitian yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Dalam penelitian ini menggunakan regresi data panel dengan data tahunan. Hasil penelitian secara parsial menunjukan bahwa CAR, BOPO dan NPL berpengaruh negatif terhadap profitabilitas bank. NIM berpengaruh positif terhadap profitabilitas bank, sedangkan LDR tidak berpengaruh terhadap profitabilitas bank. Hasil penelitian secara simultan menunjukan bahwa semua CAR, LDR, BOPO, NIM dan NPL berpengaruh signifikan terhadap profitabilitas bank.
PENGARUH TRANSAKSI PERBANKAN ELEKTRONIK (ELECTRONIC BANKING) TERHADAP KINERJA KEUANGAN ENTITAS PUBLIK PERBANKAN
Authors: Alfatihah Pradivta , Sundari B.
Published: March 2021

Penelitian bertujuan untuk mengetahui pengaruh transaksi perbankan elektronik terhadap kinerja keuangan entitas publik perbankan. Dengan menggunakan teknik purposive sampling, terpilih 42 sampel yang merupakan entitas publik perbankan selama periode 2013-2019. Penelitian menggunakan metode analisis regresi linier berganda, untuk menguji hubungan atau pengaruh variabel dependen dan independen. Hasil penelitian menunjukkan bahwa secara parsial, pemanfaatan teknologi ATM berpengaruh positif signifikan terhadap Return on Investment (ROI), sedangkan pemanfaatan internet banking dan mobile banking berpengaruh positif tetapi tidak signifikan terhadap ROI. Kemudian, penelitian juga menunjukkan bahwa pemanfaatan teknologi ATM, internet banking, dan mobile banking secara simultan berpengaruh positif signifikan terhadap ROI.
CORPORATE SOCIAL RESPONSIBILITY: MALAYSIAN CORPORATE LEADERS’ UNDERSTANDING
Authors: Balan Eric , Saeed Mohammad
Published: March 2021

Corporate Social Responsibility commonly known as CSR has been defined by many world organizations and at present its definition has been practiced and adopted by corporations based on individual’s belief and understanding. Every corporation has its own definition of CSR and what is deemed CSR has always been philanthropy, cause-related marketing, green, community outreach or piecemeal solution. This paper will examine the understanding of CSR between the current and future corporate leaders and to analyze the challenges of its applications and implications in Malaysia. Through interviews and surveys, we analyze how CSR is perceived and how the dynamics are influenced by the interest of a corporation itself. In this paper we hope to highlight that the future of CSR is in the hands of the younger generation as they take on the role of corporate leaders. The corporate leaders of today’s economy will have a distinctive role in accompanying the younger generation into the arena of CSR to establish a foundation for the future of CSR in Malaysia that will take shape as a culture and identity. In conclusion, based on the Malaysian understanding of CSR, the authors suggest CSR approaches that will respond to the needs of communities in emerging economies.
Pendapatan Asli Daerah, Pendapatan Transfer, Penerimaan Pembiayaan Dan Realisasi Belanja Modal Provinsi Bengkulu
Authors: Endah Rahmadewi Diana
Published: March 2021

ABSTRACT

Capital expenditure is very important role in the region, with capital expenditures, the region will be grow and capable increase investment. The purpose of this study to prove that the Regionally Original Income, Funds Transfer consisting of General Allocation Fund, Special Allocation Fund and Revenue fund, Other Income, Receipt Financing influence simultaneously and partially on capital expenditures. The sample used is the Government/City District in Bengkulu of 60 District/City from 2008-2013. The analysis tool to test the hypothesis is multiple linear regression. The results showed that in partial regionally original Income, special allocation fund, other income and receipt financing are positive effect on capital expenditures, variable general allocation fund negative effect on capital expenditures, variable revenue fund no effect on capital expenditures. Simultaneously regionally original Income, general allocation fund, special allocation fund, revenue fund, Other Income and Receipt Financing positive significant effect on capital expenditures.

ABSTRAK

Peran Belanja Modal sangat penting di daerah, dengan belanja modal mampu membuat daerah menjadi berkembang sehingga diharapkan mampu meningkat pertumbuhan investasi di daerah tersebut. Tujuan penelitian ini untuk membuktikan bahwa Pendapatan Asli Daerah, Dana Transfer yang terdiri dari Dana Alokasi Umum, Dana Alokasi Khusus dan Dana Bagi Hasil, Pendapatan Lain Lain yang sah, Penerimaan Pembiayaan berpengaruh secara simultan dan parsial terhadap realisasi belanja modal. Sampel yang digunakan adalah 60 Kabupaten /Kota di Bengkulu dari tahun 2008-2013. Alat analisis untuk menguji hipotesis adalah regresi linier. Hasil penelitian menunjukkan bahwa secara parsial variabel Pendapatan Asli Daerah, Dana Alokasi Khusus, pendapatan lain lain yang sah, penerimaan pembiayaan berpengaruh positif terhadap realisasi belanja modal, variabel Dana Alokasi Umum berpengaruh negative terhadap realisasi belanja modal, variabel Dana Bagi Hasil tidak berpengaruh terhadap realisasi belanja modal. Secara simultan Pendapatan Asli Daerah, Dana Alokasi Umum, Dana Bagi Hasil, Dana Alokasi Khusus, Pendapatan Lain lain yang sah dan Penerimaan Pembiayaan berpengaruh signifikan positif terhadap realisasi belanja modal.

JEL Classification: M41, M42
Determinan Pertumbuhan Laba Perusahaan Manufaktur Di Bursa Efek Indonesia
Authors: Megasari AWS Rinzany , Surtikanti Surtikanti , Darmansyah Darmansyah
Published: March 2021

ABSTRACT

Profit growth is a ratio that indicates a company›s ability to increase net income over the previous year. The higher the profit growth ratio, the better the financial performance of an enterprise. This study aims to examine the influence of current ratio, debt to asset ratio, total asset turnover, and net profit margin on profit growth of consumer goods manufacturing sector in Indonesia Stock Exchange Year 2011-2015. The sample technique used in this research is purposive sampling. There are 21 companies used during the research. The analysis technique used in this research is panel data regression analysis using EViews 10. The sample data is tested by using hypothesis test done by using R², F test, and T test.The results of this study indicate that partially current ratio (CR), and debt to asset ratio (DER) have significant and negative effect, Total Asset Turnover (TAT) has a significant positive effect while Net Profit Margin (NPM) has no significant and positive effect on profit growth Manufacturing of industrial goods sector in Indonesia Stock Exchange Year 2011-2015.

ABSTRAK

Pertumbuhan laba adalah rasio yang menunjukkan kemampuan perusahaan meningkatkan laba bersih dibanding tahun sebelumnya. Semakin tinggi rasio pertumbuhan laba, semakin baik kinerja keuangan suatu perusahaan. Penelitian ini bertujuan untuk menguji pengaruh dari current ratio, debt to asset ratio, total asset turnover, dan net profit margin terhadap pertumbuhan laba perusahaan manufaktur sektor barang konsumsi di Bursa Efek Indonesia Tahun 2011-2015. Teknik sampel yang digunakan dalam penelitian ini adalah purposive sampling. Ada 21 perusahaan yang digunakan selama penelitian. Teknik analisis yang digunakan dalam penelitian ini adalah analisis regresi data panel dengan menggunakan EViews 10. Sampel data diuji dengan menggunakan uji hipotesis dilakukan dengan menggunakan R², uji F, dan uji T. Hasil penelitian ini menunjukkan bahwa secara parsial current ratio (CR), dan debt to asset ratio (DER) berpengaruh signifikan dan negatif, Total Asset Turnover (TAT) berpengaruh signifikan positif sedangkan Net Profit Margin (NPM) tidak berpengaruh signifikan dan positif terhadap pertumbuhan laba manufaktur sektor barang industri di Bursa Efek Indonesia Tahun 2011-2015.

JEL Classification: M41, O43
Pengaruh Likuiditas, Profitabilitas dan Leverage terhadap Prediksi Financial Distress
Authors: Erayanti Rina
Published: March 2021

ABSTRACT

The importance of financial management as a vital aspect of the company should be considered and managed properly if the company remains to maintain the sustainable business. Development of an early warning system model is needed to anticipate the financial distress, because this model can identify and improve the condition prior to the crisis. This research aims to examine the liquidity (CR, QR), profitability (ROI, ROE), leverage (DER, DAR), the effect of financial distress. The sample used in this research is the company's transportation, infrastructure and utilities sector in Indonesia Stock Exchange (BEI) for the period year 2012-2016. This research uses purposive sampling, which obtained 171 samples of observations from 39 companies. The hypothesis is examined by using regression logistic. The result shows that the ratio of ROI havesignificant effect on the company’s financial distress. While the CR, QR, ROE DER and DAR have no effect on the company’s financial distress.

ABSTRAK

Pentingnya pengelolaan keuangan sebagai aspek vital perusahaan benar-benar harus diperhatikan dan dikelola dengan baik jika perusahaan tetap untuk dapat menjaga kelangsungan hidup usahanya. Diperlukan pengembangan model sistem peringatan untuk mengantisipasi adanya financial distress, karena model ini dapat digunakan sebagai sarana untuk mengidentifikasikan bahkan untuk memperbaiki kondisi sebelum sampai pada kondisi krisis. Studi ini bertujuan untuk meneliti pengaruh likuiditas (CR, QR), profitabilitas (ROI, ROE), leverage (DER, DAR), terhadap prediksi financial distress pada perusahaan sektor transportasi, infrastruktur dan utilities yang terdaftar di Bursa Efek Indonesia periode tahun 2012-2016. Pengambilan sampel dengan menggunakan purposive sampling dan diperoleh sebanyak 171 sampel observasi dari 39 perusahaan. Pengujian hipotesis dilakukan dengan menggunakan regression logistik. Hasil pengujian hipotesis mununjukkan bahwa variabel ROI berpengaruh signifikan terhadap financial distress perusahaan. Sedangkan variabel CR, QR, ROE, DER dan DAR tidak berpengaruh terhadap financial distress perusahaan.

JEL Classification: M40, G18
Pengaruh Kompetensi, Independensi dan Religiusitas Auditor terhadap Kualitas Audit
Authors: Bona Nainggolan Timbul , Suratno Suratno , Rachbini Widarto
Published: March 2021

ABSTRACT 

The purpose of this study was to obtain empirical evidence about the influence of competence, independence and religiosity of auditors on audit quality. Determination of sampling by using probability sampling with the type of proportionate stratified random sampling. The object of this research is auditors in Inspectorate General Ministry of Education and Culture with a total sample of 192 auditors. After the data is obtained, the results will be presented descriptively and analyzed to test the hypothesis. Data were analyzed using multiple linear regression analysis. The results showed that independence had an effect on audit quality, while the competency and religiosity variables had no influence. This study only discusses 3 (three) independent variables that influence audit quality, there may be other variables that can influence. Data in this study were obtained from instruments based on respondents’ answers. This can cause problems, if the respondent’s perception is different from the actual situation. For further research, it is better to understand the meaning of the instrument for measuring the research variables or developing the instruments themselves.

ABSTRAK

Tujuan penelitian ini dilakukan untuk memperoleh bukti empiris tentang pengaruh kompetensi, independensi dan religiusitas auditor terhadap kualitas audit. Penentuan sampling dengan menggunakan probability sampling dengan jenis proportionate stratified random sampling. Objek penelitian ini adalah auditor di lingkungan Inspektorat Jenderal Kemendikbud dengan jumlah sampel sebanyak 192 auditor. Setelah data diperoleh, hasilnya akan dipaparkan secara deskriptif dan dianalisis untuk menguji hipotesis. Data dianalisis dengan menggunakan analisa regresi linear berganda. Hasil penelitian menunjukkan bahwa independensi berpengaruh terhadap kualitas audit, sedangkan variabel kompetensi dan religiusitas tidak mempunyai pengaruh. Penelitian inihanya membahas 3 (tiga) variabel independen yang berpengaruh terhadap kualitas audit, kemungkinan masih ada variabel lain yang dapat mempengaruhi. Data pada penelitian ini diperoleh dari instrumen yang berdasarkan atas jawaban responden. Hal ini dapat menimbulkan masalah, jika persepsi responden berbeda dengan keadaan yang sebenarnya. Bagi penelitian selanjutnya hendaknya lebih memahami makna dari instrumen pengukuran variabel penelitian atau mengembangkan sendiri instrumen tersebut.

JEL Classification: M41, M42
Partisipasi Anggaran, Komitmen Organisasi dan Kinerja Manajerial dengan Gaya Kepemimpinan dan Budaya Organisasi sebagai Pemoderasi
Authors: Pemi Pangestu Andika
Published: March 2021

ABSTRACT

The success of an organization in achieving its goals depends largely on managerial performance. This study aims to analyze organizational participation and commitment to managerial performance through leadership styles and organizational culture as moderating variables. This study uses a quantitative approach by testing the hypothesis to see the correlation between budgetary participation and organizational commitment to managerial performance with leadership style and organizational culture as a moderating variable. The leadership style does not moderate budget participation and organizational commitment to managerial performance. Organizational culture moderates budget participation in managerial performance but organizational culture does not moderate the organizational commitment to managerial performance in the scope of the Directorate of Disease Prevention and Control of the Ministry of Health.

ABSTRAK

Keberhasilan suatu organisasi dalam mencapai tujuan sebagian besar tergantung pada kinerja manajerial. Penelitian ini bertujuan untuk menganalisis partisipasi penyusunan dan komitmen organisasi terhadap kinerja manajerial melalui gaya kepemimpinan dan budaya organisasi sebagai variable moderasi. Gaya kepemimpinan tidak memoderasi partisipasi anggaran dan komitmen organisasi terhadap kinerja manajerial. Budaya organisasi  memoderasi partisipasi anggaran terhadap kinerja manajerial tetapi budaya organisasi tidak memoderasi antara komitmen organisasi terhadap kinerja manajerial di ruang lingkup Direktorat Pencegahan Dan Pengendalian Penyakit Kementerian Kesehatan.

JEL Classification: M41, H83
Analysis and Evaluation of Environmental Management System Implementation in Indonesian Zoo
Authors: Sang Ayu Putu Thania Parameswari Eka Putri  , Rafika Yuniasih
Published: March 2021

ABSTRACT

        This study aims to analyze and evaluate the environmental management system implementation at Bali Zoo. This study was conducted using a case study method. Results show that Bali Zoo does not implement an environmental cost reporting based on environmental management accounting and has yet to focus on developing a competitive advantage on its resources based on the resource-based view theory. This study helps Bali Zoo in preparing environmental cost report to evaluate the efficiency of resources used in the environmental management and to integrate the concept of environmental management accounting in Bali Zoo’s environmental management system.

 

ABSTRAK

       Penelitian ini bertujuan untuk menganalisis dan mengevaluasi penerapan sistem manajemen lingkungan pada Bali Zoo. Penelitian ini dilakukan menggunakan metode studi kasus. Hasil penelitian menujukkan bahwa Bali Zoo tidak menerapkan penyusunan laporan biaya lingkungan berdasarkan akuntansi manajemen lingkungan dan belum berfokus untuk menciptakan keunggulan kompetitif pada sumber daya berdasarkan resource-based view theory. Penelitian ini membantu Bali Zoo dalam penyusunan laporan biaya lingkungan untuk mengevaluasi efisiensi sumber daya alam yang digunakan dalam pengelolaan lingkungan serta sebagai bentuk integrasi konsep akuntansi manajemen lingkungan terhadap sistem manajemen lingkungan pada Bali Zoo.

JEL Classification : M41, Q56
Kepemilikan Manajerial, Kepemilikan Institusi dan Komisaris Independen Terhadap Nilai Perusahaan Dengan Peran Integrated Reporting Sebagai Pemoderasi
Authors: Wahyudin Yudi , Suratno Suratno , Suyanto Suyanto
Published: March 2021

ABSTRACT

       The purpose of this study is to obtain empirical evidence of the influence of Good Corporate Governance towards Firm Value and after being moderated by the quality of Integrated Reporting. The sample in this study consisted of 95 financial statements of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The analysis technique uses Partial Least Square. The results and findings of the study show that Managerial Ownership and Independent Commissioners do not have affect towards Firm Value, while Institutional Ownership have affect towards Firm Value. Meanwhile, Managerial Ownership and Institutional Ownership do not have affect towards Firm Value after being moderated by Integrated Reporting. Meanwhile Independent Commissioners have a significant effect on Company Value after being moderated by Integrated Reporting.

ABSTRAK

        Tujuan dalam penelitian ini untuk mendapatkan bukti empiris pengaruh Good Corporate Governance terhadap Nilai Perusahaan dan setelah dimoderasi oleh kualitas Integrated Reporting.  Sampel dalam penelitian ini terdiri dari 95 laporan keuangan perusahaan Badan Usaha Milik Negara (BUMN) yang terdaftar di Bursa Efek Indonesia (BEI) pada tahun 2014-2018.  Teknik analisis menggunakan Partial Least Square.  Hasil dan temuan penelitian menunjukkan bahwa Kepemilikan Manajerial dan Komisaris Independen tidak berpengaruh terhadap Nilai Perusahaan, sedangkan Kepemilikan Institusi berpengaruh terhadap Nilai Perusahaan.  Sementara itu, Kepemilikan Manajerial dan Kepemilikan Institusi tidak berpengaruh terhadap Nilai Perusahaan setelah dimoderasi oleh Integrated Reporting.  Sedangkan Komisaris Independen berpengaruh signifikan terhadap Nilai Perusahaan setelah dimoderasi oleh Integrated Reporting. 

JEL Classification : M41, G32
Determinan Net Profit Margin Laporan Keuangan Konsolidasian PT. ABC Power Group
Authors: Syafruddin Reinza
Published: March 2021

ABSTRACT

This study aims to determine the effect of cash turnover, funding decisions, sales growth and company size on net profit margins at PT. Abcpower Group. This company is an electricity producer. The sample is 11 subsidiaries. Process data with EVIEWS 9.0 software. The Chow test is performed in testing panel data by selecting the fixed effect on the option panel›s cross section. The Haussman test is used to determine the most appropriate model to use is the fixed effect model. The results showed that cash turnover had an effect on the net profit margin. Funding decisions (DER) have no effect because existing funds are preferred to pay for operational costs. Sales growth has a significant positive effect on sales because the only way to increase current profit. The size of the company has no effect because many assets are not utilized optimally. The results of the study are expected to contribute to the company›s decision making. Future research can test other financial performance so that empirical evidence can be found regarding the relationship between the company›s financial components.

ABSTRAK

Penelitian ini bertujuan untuk mengetahui pengaruh cash turnover, funding decisions, sales growth dan ukuran perusahaan terhadap net profit margin pada PT. Abcpower Group. Perusahaan ini merupakan produsen listrik. Sampel adalah 11 anak perusahaan. Olah data dengan software EVIEWS 9.0. Uji Chow dilakukan dalam pengujian data panel dengan memilih fixed effect pada cross section panel option. Uji Haussman digunakan untuk menentukan model yang paling tepat digunakan adalah model fixed effect. Hasil penelitian menunjukkan bahwa cash turnover berpengaruh terhadap net profit margin. Funding decisions (DER) tidak berpengaruh karena dana yang ada lebih diutamakan membayar biaya operasional. Sales growth berpengaruh signifikan secara positif terhadap karena penjualan satu- satunya cara untuk meningkatkan profit saat ini. Ukuran perusahaan tidak berpengaruh karena banyak aset yang tidak termanfaatkan secara optimal. Hasil penelitian diharapkan dapat memberikan kontribusi dalam pengambilan keputusan perusahaan. Riset mendatang dapat menguji kinerja keuangan lain agar dapat diketahui bukti empiris terkait hubungan antara komponen finansial perusahaan.

JEL Classification: M41, O43
Fraud Diamond dan Deteksi Kecurangan Laporan Keuangan Perusahaan Food and Beverage di Bursa Efek Indonesia
Authors: Rasiman Rasiman , Rachbini Widarto
Published: March 2021

ABSTRACT

The development of the national economy in the foreseeable future still shows uncertainty due to increasing competition in the business world. The food and beverage industry also has an important role in the development of the industrial sector. Its contribution to the Gross Domestic Product (GDP) of the non-oil industry is the largest compared to other subsectors which reached 33.6 percent in the third quarter of 2016. This research is to test and analyze the influence of diamond fraud factors (pressure, opportunity, rationalization and capability) against financial statement fraud. This study uses secondary data. The research sample was a Food and Beverage company listed on the Indonesia Stock Exchange in the period 2012 to 2016, with a total sample of 60. The sample method used was the documentation and literature. This study uses Partial Least Squares (PLS) version 3.0 for processing data with the results of the study showing that the pressure variable is measured by indicators of financial stability, opportunity variables as measured by the nature of industry, rationalization variables measured by auditor changes and capability variables measured by director changes affect financial statement fraud.

ABSTRAK

Perkembangan ekonomi nasional dalam beberapa waktu kedepan masih menunjukkan ketidakpastian akibat dari semakin ketatnya persaingan di dunia bisnis. Industri makanan dan minuman juga mempunyai peranan penting dalam pembangunan sektor industri. Kontribusinya terhadap Produk Domestik Bruto (PDB) industri non migas merupakan yang terbesar dibandingkan subsektor lainnya yang mencapai 33,6 persen pada triwulan III pada tahun 2016. Penelitian ini adalah menguji dan menganalisis pengaruh faktor- faktor fraud diamond (pressure, opportunity, rationalization dan capability) terhadap financial statement fraud. Penelitian ini menggunakan data sekunder. Sampel penelitian adalah perusahaan Food and Beverage yang terdaftar di Bursa Efek Indonesia pada periode 2012 sampai 2016, dengan jumlah sampel sebanyak 60. Metode sampel yang digunakan penelitian adalah dokumentasi dan kepustakaan. Penelitian ini menggunakan Partial Least Squares (PLS) versi 3.0 untuk pengolahan data dengan hasil penelitian menunjukan bahwa variabel pressure yang diukur dengan indikator financial stability, variabel opportunity yang diukur dengan nature of industry, variabel rationalization yang diukur dengan auditor changes dan variabel capability yang diukur dengan director changes berpengaruh terhadap financial statement fraud.

JEL Classification: M40, M48
Kepatuhan Wajib Pajak UMKM: Pengetahuan Pajak, Sanksi Pajak, dan Modernisasi Sistem
Authors: Putra Afuan Fajrian
Published: March 2021

ABSTRACT

      This research aims to examine the factors that have an influence on tax compliance. The independent variables used in this study are the variables of tax knowledge, tax sanctions, and tax modernization that will be tested partially and simultaneously on their influence on tax compliance. This study will examine these factors both simultaneously and partially. The population of this study is all MSMEs registered in the Office of Cooperatives, Small and Medium Enterprises, Sleman Regency. While the determination of the number of samples in this study using the Slovin formula and obtained the results of 100 respondents. However, not all data can be processed but as many as 85 respondents. Data collection techniques used in this study were to use a questionnaire and data analysis methods using multiple regression with analysis tools using SPSS version 16. The results of this study indicate that partially and simultaneously variables of tax knowledge, tax sanctions, and modernization have a significant effect on MSME tax compliance.

ABSTRAK

      Penelitian yang dilakukan ini bertujuan untuk menguji faktor-faktor yang memiliki pengaruh terhadap kepatuhan pajak. Variabel independen yang digunakan dalam penelitian ini adalah variabel pengetahuan pajak, sanksi pajak, dan modernisasi pajak yang keseluruhannya akan diuji pengaruhnya baik secara parsial maupun simultan terhadap kepatuhan pajak. Populasi dari penelitian ini  adalah seluruh UMKM yang terdaftar di Dinas Koperasi, Usaha Kecil, dan Menengah Kabupaten Sleman. Sedangkan penentuan jumlah sampel dalam penelitian ini menggunakan rumus Slovin dan didapatkan hasilnya sebanyak 100 responden. Akan tetapi tidak semua data dapat diolah melainkan sebanyak 85 responden. Teknik pengambilan data yang dilakukan dalam penelitian ini adalah menggunakan kuesioner dan metode analisis data menggunakan regresi berganda dengan alat analisis menggunakan SPSS versi 16. Hasil dari penelitian ini menunjukkan bahwa secara parsial dan simultan variabel pengetahuan pajak, sanksi pajak, dan modernisasi berpengaruh signifikan terhadap kepatuhan pajak UMKM.

JEL Classification:  H25, D90
An Operations Improvement Plan for Engineering Company
Authors: Hong Jia
Published: March 2021

Some engineering companies which design and produce engineering equipment and systems have deficiency of unstable product quality followed by gradually raised costs for after-sales maintenance and repair. The purpose of this report is to help explore and discuss possible issues which may contribute to this deficiency and then to seek solutions for better operations management. Methodologies such as performance control system, material management, quality management and inter-relationships management were learned from, while adopted techniques and tools contain: EOQ, TQM, ISO approach, Six Sigma, ServQual, value-chain ap- proach and PDCA. Based on step-by-step analysis, the report recommends introduction of performance control, material management techniques, RD databases and further standardization, quality management, and inter-relationships methodology.
Realization of The Politeness Principles used by Atas Market and Bawah Market Muara Bungo Traders in Their Speech to The Buyer
Authors: J Rini Afrilesa
Published: March 2021

This research is motivated by the utterances of traders in the Atas market and Bawah markets of Muara Bungo, which have a good politeness value. In this study, researchers used a qualitative descriptive approach in which data results were based on existing observations and interpretations. The data studied were the stories of traders recorded in the Atas and Bawah markets of Muara Bungo. After recording the data is transcribed and grouped based on the type of speaker. After that, the data will be analyzed in terms of compliance with and violations of the principles of decency according to Leech theory. The realization of courtesy of the Atas market traders and the Bawah markets in Muara Bungo both have a good politeness value. Through the author's observations, the Atas market traders are more friendly than the Bawah market.
Aspek Religi dan Kepribadian dalam Novel Tuhan, Aku Kembali Karya Haidar Musyafa
Authors: Rusli Sri Mulyani
Published: March 2021

This research is motivated by aspects of Islamic religious values with the personality contained in the novel by Haidar Musyafa, namely God I Return. The value aspects reviewed include the values of aqidah, sharia values and moral and personality values.

This research aims to describe the values of aqidah, sharia and morals as well as the personalities of the characters in the Haidar Musyafa novel. This study uses a qualitative type with descriptive analysis method. Analysis of the data taken is based on religious and psychological data so that it can be concluded that the value of aqidah in the Haidar Musyafa novel includes (a) having faith in Allah SWT which is seen in Umi's character who is flat in his statement that Allah's pleasure depends on the pleasure of parents. (b) having faith in the book of Allah SWT which can be seen in the character of Jefrrey who always reads the Koran in every step. (c) have faith on the Day of Judgment which is seen when Uje dreams of death and repents.

The value of sharia is reflected in the character of Apih who always reminds her children to always pray in congregation and not to leave prayers. The moral values contained in the novel include (a) morals towards the creator, namely Allah SWT, which is reflected in the character of Jefrrey who initially behaved badly then repented to become a good person. (b) morals towards fellow human beings which is reflected in the character of Jefrrey who likes to do bad things, behaves rudely and is disobedient to his parents.

Who finally got the guidance to be a good person. (c) Moral towards oneself is reflected in the character of Uje who realizes his mistakes and does not torture himself any longer from disobedience. The personality aspect is reflected in the behavior of Uje who really does Allah's orders after receiving guidance, And habits that often give charity.