bluuebunny/crossref_metadata_2025 huggingface dataset:
Integrating Recovery within a Resilience Framework: Empirical Insights and Policy Implications from Regional Australia
Authors: Drennan Lex , McGowan Jim , Tiernan Anne
Published: December 2016

Within Australia’s federal system, responsibility for preventing, preparing for, responding to and recovering from natural disasters is shared between the three tiers of government. Intergovernmental policy and funding arrangements are premised on shared responsibility and aim to foster individual, business and community resilience. These arrangements underpin Australia’s international reputation for effectiveness in its management of natural disasters. The capacity of the diverse networks that comprise the disaster management system to coordinate and deliver in the preparedness and response phases of a disaster, and to provide relief in the immediate aftermath, has been developed over time and tested and refined through the experience of frequent, severe disaster events over recent decades. Less well developed is the system’s ability to support economic recovery in disaster-affected communities over the longer term. This paper presents case studies of regional communities affected by two of Australia’s most expensive and deadly natural disasters—the 2009 Victorian bushfires and the cyclones and floods that struck the state of Queensland in 2010–2011. It highlights significant gaps in policy and funding arrangements to support recovery and offers lessons for aligning recovery within a resilience framework.
Disaster Governance and Vulnerability: The Case of Chile
Authors: Sandoval Vicente , Voss Martin
Published: December 2016

This exploratory work seeks to shed light on disaster governance by looking into potential linkages between the production of vulnerability and disaster governance in Chile. Our point of investigation is the case of post-disaster Chaitén and the Chilean model of Disaster Risk Management. The work begins by situating disaster governance and the production of vulnerability in a broader context of existing governance system that includes a multiplicity of actors and socio-economic, socio-ecological, and political processes. Coming from a multi-scalar perspective, we use the disaster Pressure and Release (PAR) model to enable a differentiated analysis of the multiplicity of actors, rules, and processes related to DRM that participate in the production of disaster vulnerability in the current Chaitén. With this we address the questions as to ‘why’ the Chilean model of DRM is prominently centralised and ‘what’ are the effects on the production of disaster vulnerability for the case of post-disaster Chaitén.
Conceptualizing Resilience
Authors: Birkland Thomas A.
Published: December 2016

This commentary provides an overview of the idea of resilience, and acknowledges the challenges of defining and applying the idea in practice. The article summarizes a way of looking at resilience called a “resilience delta”, that takes into account both the shock done to a community by a disaster and the capacity of that community to rebound from that shock to return to its prior functionality. I show how different features of the community can create resilience, and consider how the developed and developing world addresses resilience. I also consider the role of focusing events in gaining attention to events and promoting change. I note that, while focusing events are considered by many in the disaster studies field to be major drivers of policy change in the United States disaster policy, most disasters have little effect on the overall doctrine of shared responsibilities between the national and subnational governments.
Climate Change: Implications for the Assumptions, Goals and Methods of Urban Environmental Planning
Authors: Hill Kristina
Published: December 2016

As a result of increasing awareness of the implications of global climate change, shifts are becoming necessary and apparent in the assumptions, concepts, goals and methods of urban environmental planning. This review will present the argument that these changes represent a genuine paradigm shift in urban environmental planning. Reflection and action to develop this paradigm shift is critical now and in the next decades, because environmental planning for cities will only become more urgent as we enter a new climate period. The concepts, methods and assumptions that urban environmental planners have relied on in previous decades to protect people, ecosystems and physical structures are inadequate if they do not explicitly account for a rapidly changing regional climate context, specifically from a hydrological and ecological perspective. The over-arching concept of spatial suitability that guided planning in most of the 20th century has already given way to concepts that address sustainability, recognizing the importance of temporality. Quite rapidly, the concept of sustainability has been replaced in many planning contexts by the priority of establishing resilience in the face of extreme disturbance events. Now even this concept of resilience is being incorporated into a novel concept of urban planning as a process of adaptation to permanent, incremental environmental changes. This adaptation concept recognizes the necessity for continued resilience to extreme events, while acknowledging that permanent changes are also occurring as a result of trends that have a clear direction over time, such as rising sea levels. Similarly, the methods of urban environmental planning have relied on statistical data about hydrological and ecological systems that will not adequately describe these systems under a new climate regime. These methods are beginning to be replaced by methods that make use of early warning systems for regime shifts, and process-based quantitative models of regional system behavior that may soon be used to determine acceptable land uses. Finally, the philosophical assumptions that underlie urban environmental planning are changing to address new epistemological, ontological and ethical assumptions that support new methods and goals. The inability to use the past as a guide to the future, new prioritizations of values for adaptation, and renewed efforts to focus on intergenerational justice are provided as examples. In order to represent a genuine paradigm shift, this review argues that changes must begin to be evident across the underlying assumptions, conceptual frameworks, and methods of urban environmental planning, and be attributable to the same root cause. The examples presented here represent the early stages of a change in the overall paradigm of the discipline.
MAINTAINING STRATEGY OF INVESTMENT ATTRACTIVENESS OF THE CITY IN CONDITIONS OF SANCTIONS
Authors: Cherniakov M. K. , Cherniakova M. M.
Published: December 2016

Factors of investment attractiveness of the city of Novosibirsk under the conditions of sanctions have been studied, modern anti-crisis mechanisms of its maintenance and stable development have been provided. In the crisis conditions, the main problems, having a negative impact on the image of the city, are demographic problems, poverty and threat of deepening social inequality due to ineffective management of labor market. Anti-crisis measures are offered, which should be realized with due consideration of the main priorities of social and economic growth of the city.
Научные приоритеты кафедры педагогики и психологии высшей школы Московского гуманитарного университета
Authors: Ситаров Вячеслав Алексеевич , Романюк Лариса Валерьевна
Published: December 2016

В статье представлена научная школа Московского гуманитарного университета по педагогике и психологии высшей школы.
Взаимодействие участников образовательных отношений, как фактор формирования безопасной образовательной среды (дошкольное образование)
Authors: Кощиенко Ирина Васильевна
Published: December 2016

Статья посвящена проблеме безопасности образовательной среды дошкольной образовательной организации. Автором выделены современные проблемы социальных институтов – семьи и детского сада оказывающие влияние на развитие ребенка дошкольного возраста. 
Современное образование и дальнейшее развитие информационного общества
Authors: Башина Ольга Эмильевна , Николенко Владимир Николаевич
Published: December 2016

В статье анализируются основные черты информационного общества, обеспечивающие новые возможности в образовании. Рассмотрены особенности современного онлайн образования. Подтверждается тезис о вероятном дальнейшем расслоении общества на малочисленную «научно-информационную элиту» и массового потребителя.
Особенности применения современных информационных технологий при организации учебного процесса у лиц с интеллектуальными нарушениями
Authors: Ольховикова Ольга Владимировна
Published: December 2016

В статье указываются особенности применения современных информационных технологий в работе с лицами с интеллектуальными нарушениями. Информационные технологии рассматриваются как инструмент, позволяющий повысить эффективность коррекционно-педагогического процесса.
An Investigation on an Optimal Control Problem with a Fractional Constraint in the Riemann-Liouville Sense
Authors: Nategh Mehdi , Agheli Bahram
Published: December 2016

This work, deals with a fractional optimal control problem (in the Riemann-Liouville sense). An analytic description of an initial value appears in the constraint of the optimal control problem is presented and some sufficient and necessary conditions for the given initial value is obtained. Making use of an auxiliary variable together with the optimal control law, the given problem is converted into a system of ordinary integro-differential equations. Then using the Adomian decomposition method, an approximate solution is illustrated.
On Best Polynomial Approximations in the Spaces Sp and Widths of Some Classes of Functions
Authors: Shchitov Alexander N.
Published: December 2016

In the article are studied some problems of approximation theory in the spaces Sp (1 ≤ p < ∞) introduced by A.I. Stepanets. It is obtained the exact values of extremal characteristics of a special form which connect the values of best polynomial approximations of functions en-1(f)Sp with expressions which contain modules of continuity of functions f(x) є Sp. We have obtained the asymptotically sharp inequalities of Jackson type that connect the best polynomial approximations en-1(f)Sp with modules of continuity of functions f(x) є Sp (1 ≤ p < ∞). Exact values of Kolmogorov, linear, Bernstein, Gelfand and projection n-widths in the spaces Sp are obtained for some classes of functions f(x) є Sp. The upper bound of the Fourier coefficients are found for some classes of functions.
Comportamento morfodinâmico e sedimentar das praias do litoral de Paulista
Authors: Melo Maria Cristina da Silva Sales de , Barcellos Roberto Lima , Manso Valdir de Amaral Vaz , Santos Luciana Dantas , Soares Junior Carlos Fernando de Andrade
Published: December 2016

A costa pernambucana especialmente nas praias do município de Paulista, entre os paralelos 70 50’24 70 51’45”S e os meridianos 340 48’30” e 340 49’50”W localizado na região Metropolitana do Recife (RMR: 3.700.000 hab.), tem mostrado um rápido crescimento da população devido à utilização intensiva da planície costeira para habitação e do desenvolvimento do turismo na região, cujas consequências são sentidas por mudanças no comportamento dos agentes naturais que controlam o equilíbrio da zona costeira, particularmente no prisma praial. Este estudo teve como objetivo investigar os processos morfodinâmicos das praias da cidade de Paulista, a fim de verificar as variações do perfil praial dos anos de 1999, 2013 e 2014, e identificar os processos dinâmicos relacionados com a erosão e deposição na área de estudo. As caracterizações morfodinâmicas foram realizadas por meio de seis perfis, feitos em março/1999, outubro/2013 e julho/2014, em maré baixa, durante as condições de maré de sizígia. Foram também determinados granulação de sedimentos e teor de CaCO3. A sedimentologia das 45 amostras dos perfis indica a prevalência de areia média (50%), seguido por areia fina (35%) e areia grossa (15%). Esta coleção de amostras são dominantemente siliciclásticos (CaCO3 <30%). Os resultados indicaram um enorme comportamento erosivo em 2013 e 2014, quando comparado com os volumes medidos do ano de 1999. Apenas um único perfil (no 3) apresentou um processo de progradação da linha de costa, devido ao engordamento realizado após 1999 com um volume que passou de 84,24 para 178,54 em 2013. No geral, toda a área é submetida a fortes processos erosivos induzidos por alterações nas bacias de drenagem adjacentes, pós-praia e campo de dunas, fixado pela urbanização, e principalmente devido a alterações de engenharia costeira no litoral como a construção de muros de contenção e quebra-mares.
Inhibition of Xanthine Oxidase Activity by Ethanolic Extract of Piperomia pellucida L., Acacypha indica L. and Momordica charantia L.
Authors: Parawansah Parawansah , Nuralifah Nuralifah , Alam Gemini , Natzir Rosdiana
Published: December 2016

BACKGROUND: Uric acid is a final result of purine catabolism, the enzymatic reactions in the body cells from amino acids or ribonucleotide dinucleotide. Peperomia pellucida L. (P. pellucida), Acalypha indica L. (A. indica) and Momordica charantia L. (M. charantia) are plants which have efficacy to reduce levels of uric acid excess. The aim of this research is to find out the effect of ethanol extract of P. pellucida, A. indica and M. charantia in preventing the formation of uric acid excess by inhibiting the action of the enzyme xanthine oxidase and comparing the inhibition activity of xanthine oxidase on treatments.METHODS: The study design is experimental and conducted using the enzyme xanthine oxidase, xanthine (substrate), pH 7.5 phosphate buffer, samples (P. pellucida, A. indica and M. charantia ethanol extracts) and HCL as reaction breaker. Inhibition of xanthine oxidase was determined enzymatically and unreacted xanthine was measured by UV spectrophotometer at 290 nm. The data were expressed as percent inhibition and the inhibitory concentration (IC)50 were determined using linear regresion of inhibition activity vs. concentration.RESULTS: The IC50 of P. pellucida, A. indica and M. charantia ethanol extracts in inhibiting xanthine oxidase were 19.5 ppm, 77.6 ppm and 17.8 ppm, respectively. IC50 of allopurinol was 1.99 μg/ml, and negative control (combination of enzyme and substrate) has absorbance value of 0.75026.CONCLUSION: Ethanol extract of M. charantia showed the most potent inhibition toward xanthine oxidase compared to the other two extracts.KEYWORDS: xanthine oxidase, Peperomia pellucida L., Acalypha indica L., Momordica charantia L.
PPAR-gamma Signaling in Metabolic Homeostasis
Authors: Triana Rina , Dewi Nurrani Mustika , Darmayanti Siska , Herawati Eka , Novalentina Maria , Semadhi Made Putra , Rahman Miftakh Nur
Published: December 2016

BACKGROUND: Peroxisome proliferator-activated receptor (PPAR)-γ, or also known as nuclear receptor subfamily 1 group C member 3 (NR1C3), is a PPAR which serves as master regulator of adipocytes differentiation, and plays an important role in lipid metabolism or adipogenesis. Recent study showed that PPAR-γ is expressed in most tissue and also has critical impact in many metabolic homeostasis disorders.CONTENT: Dysregulation of PPAR-γ is correlated to the development of obesity, type 2 diabetes, atherosclerosis, cardiovascular disease, acute kidney injury, autoimmune disease, gastrointestinal disease and Alzheimer’s disease. Abundant number of new emerging compounds, with in vitro and in vivo effectiveness as natural and synthetic agonists of PPARs, are investigated, developed and used as the treatment of metabolic disorders of glucose and/or lipid and other diseases.SUMMARY: Based on all studies explanation, targeting PPAR-γ is proven to be a good therapeutic method for reducing negative effect of several metabolic homeostasis disorder. Now, many natural and synthetic agonists of PPARs are used as the treatment of metabolic disorders of glucose and/or lipid or another metabolic homeostasis disorder. Such agonists have different properties and specificities for individual PPARs receptors, different absorption and distribution, and distinctive gene expression profiles, which ultimately lead to different clinical outcomes.KEYWORDS: PPAR-γ, dysregulation, agonist, adipogenesis, metabolic disorder, homeostasis
MENGUNGKAP KETIDAKADILAN DALAM PRAKTIK PEMBIAYAAN MUDHARABAH: STUDI FENOMENOLOGI
Authors: Tsabita Rachmania , Triyuwono Iwan , Achsin M
Published: December 2016

Abstract

The objective of the research is to uncover the injustice in mudharabah financing practice. Qualitative research method with Husserl transcendental phenomenology approach is used to understand, analyze, and describe why the injustice happens. Primary and Secondary data are collected from interview with three credible persons from BMT Al-Rifa’i as mudharib and syariah Bank ”X” as shahibul maal. There are three phenomena noted, which are (1) only financial institution is eligible to be mudharib, (2) profit sharing is calculated based on expected yield ascertained in advance, and (3) loss sharing is burdened to mudharib only. It is concluded that the current phenomena of mudharabah financing practice has no difference with conventional financing in term of bank domination, which is indicated by (1) purely profit oriented financing, (2) expected yield is fixed in advance based on bank policy, and (3) standard contract which consider every mudharib has similar situation, condition and problem is implemented.

Abstrak

Penelitian ini bertujuan untuk mengungkap fenomena ketidakadilan dalam praktik pembiayaan mudharabah. Jenis penelitian ini adalah kualitatif dengan pendekatan fenomenologi transendental Husserl yang bertujuan untuk mengungkap fenomena ketidakadilan dalam pembiayaan mudharabah dan menganalisis serta mendiskripsikan penyebab terjadinya ketidakadilan tersebut. Penelitian ini menggunakan data primer dan sekunder dari BMT Al-Rifa’i sebagai mudharib serta Bank Syariah X selaku shahibul maal. Informan dalam penelitian ini berjumlah tiga orang yang telah diuji kredibilitasnya sebagai informan. Hasil penelitian ini mengungkapkan bahwa ketidakadilan dalam praktik pembiayaan mudharabah: (1) Hanya kepada mudharib yang berbentuk lembaga keuangan saja. (2) Angsuran tetap yang dihitung dari expected yield yang ditetapkan di awal kontrak. (3) Risiko usaha dibebankan sepihak kepada mudharib. Berdasarkan hasil penelitian tersebut, dapat dijelaskan bahwa, praktik pembiayaan mudharabah sejenis dengan kredit usaha pada bank konvensional. Kesamaan tersebut antara lain: (1) Bank dalam praktik pembiayaan mudharabah hanya berorientasi pada laba. (2) Penentuan tingkat keuntungan dalam kekuasaan bank. (3) Bank menerapkan standard contract atau akad baku yang menganggap semua mudharib memiliki situasi, kondisi dan problema yang sama.
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA AUDITOR PEMERINTAH (Studi Kasus pada BPK RI Perwakilan Propinsi Maluku Utara)
Authors: Aminah Juniarti , Mahdi Suriana AR
Published: December 2016

Abstract

The purpose of this study is to analyze and provide empirical evidence related to the influence of independence, audit structure, organizational commitment, role conflict and understanding of good governance on the performance of auditors. This study used a hypothesis testing approach with multiple regression analysis in order to prove the causal relationship between the variables of the study. The population in this study were all 44 auditors of BPK RI Representative of North Maluku with type of sample used is saturated sampling or the entire population is used as a sample. The test results show that audit structure, organizational commitment and role conflict does not affect the auditor’s performance, whereas the independence and understanding of good governance have significant effect on the performance of auditors.

Abstrak

Tujuan dari penelitian ini adalah untuk menganalisis dan memberikan bukti empiris tentang pengaruh independensi, struktur audit, komitmen organisasi, konflik peran dan pemahaman good governance terhadap kinerja auditor. Penelitian ini menggunakan pendekatan pengujian hipotesis dengan analisis regresi berganda untukdapat membuktikan hubungan kausalitas antara variabel penelitian. Populasi pada penelitian ini adalah seluruh (44)auditor BPK RI Perwakilan Maluku Utara dengan jenis sampel penelitian yang digunakan adalah sampling jenuh atau seluruh populasi dijadikan sebagai sampel. Hasil pengujian membuktikan bahwa struktur audit, komitmen organisasi dan konflik peran tidak berpengaruh terhadap kinerja auditor, sedangkan independensi dan pemahaman good governance berpengaruh signifikan terhadap kinerja auditor.
ANALISIS PENGARUH DIVIDEN TERHADAP VOLUME PERDAGANGAN SAHAM YANG TERGOLONG JAKARTA ISLAMIC INDEX DI BURSA EFEK JAKARTA
Authors: Santoso Septy Indra
Published: December 2016

Abstract

This study aims to determine Effect Analysis Dividend Stocks to Trade Volume categorized Jakarta Islamic Index at the Jakarta Stock Exchange. The method used is simple linear regression method. Data were collected using the company’s financial statements. The results showed that the dividend only significant effect on stock trading volume one day to three days after the distribution of dividends in 2005, while in 2006 dividends no significant effect on stock trading volume. In fact, the volume of stock trading is not only influenced by the distribution of dividends alone but also due to other things both internal and external factors such as capital gains, as well as the company’s financial performance.

Abstrak

Penelitian ini bertujuan untuk mengetahui analisis pengaruh dividen terhadap volume perdagangan saham yang tergolong Jakarta Islamic Index di Bursa Efek Jakarta. Metode yang digunakan adalah metode regresi linier sederhana. Data yang dikumpulkan dengan menggunakan laporan keuangan perusahaan. Hasil penelitian menunjukkan bahwa dividen hanya berpengaruh signifikan terhadap volume perdagangan saham satu hari sampai tiga hari setelah pembagian dividen di tahun 2005 sedangkan di tahun 2006 dividen tidak berpengaruh signifikan terhadap volume perdagangan saham. Dalam kenyataannya, volume perdagangan saham tidak hanya dipengaruhi oleh pembagian dividen semata melainkan juga disebabkan oleh hal lain baik faktor internal maupun eksternal seperti capital gain, maupun kinerja keuangan perusahaan.
PENGARUH BOOK TAX DIFFERENCES DAN ARUS KAS TERHADAP PERTUMBUHAN LABA
Authors: Windarti Erika Ratih , Sulistiani Dwi
Published: December 2016

Abstract

This study aimed to obtain empirical results about the influence of book tax differences and cash flow toward the profit growth. Independent variables in this study were book tax differences which were proxied to be permanent differences and temporary differences, as well as the cash flow. Control variables used are return on assets (ROA) and the size of the company. The dependent variable was earnings growth. Method of sample selection used was the purposive sampling method and obtained samples of 27 companies. This test was using SPSS V 21 for Windows. The results showed that the permanent difference and temporary differences of the book tax differences have positive influence on the profit grouth of the company, while cash flow did not significantly influence the company’s profit growth.

Abstrak

Penelitian ini bertujuan untuk memperoleh hasil empiris tentang pengaruh book tax differences dan arus kas terhadap pertumbuhan laba. Variabel independen dalam penelitian ini antara lain book tax differences yang diproksikan menjadi beda permanen dan beda temporer, serta arus kas. Variabel kontrol yang digunakan adalah Return On Assets (ROA) dan ukuran perusahaan. Sedangkan variabel dependennya adalah pertumbuhan laba. Analisis data dengan menggunakan regresi berganda (Ordinary Least Square). Hasil penelitian menunjukkan bahwa beda permanen dan beda temporer dari book tax differences serta arus kas berpengaruh positif terhadap pertumbuhan laba perusahaan. ROA dan ukuran perusahaan tidak berpengaruh signifikan terhadap pertumbuhan laba.
ACCOUNTING TREATMENT OF PROFIT AS SHARING PROFIT IN MUSYARAKAH TERM AMONG MEMBERS
Authors: Hamdi Muhammad Nurul
Published: December 2016

Abstract

Each member of shariah cooperative are same as a partner and having the same rights and obligations.This condition is internalized by policy in all activities and business operations. Especially the profit will be distributed to members. It’s meant to see how the cooperatives shariah of ahmad yani manages the difference between the results of their business. The research has descriptived qualitative research that aimed at giving information about the method of calculation and recording as for the result of accounting report of SHU or income in the end of year musyarakah among members in cooperatives shariah of ahmad yani unfortunate.The analysis uses instrument of the descriptive analysis that gives a technical and mathematical formula that the calculation can be compared with the shariah principle and cooperative regulation applicable. Based on the research, it was known that the SHU methods and distribution is in accordance with the rule of Indonesia cooperative No. 25 1992, but accounting methods that related to the profit which will be distributed to members of the cooperative is not suitable with act no. 8 DSN-MUI. The MUI explanation about musyarakah which SHU is about the activities are still measured from savings and not accommodate from the capital and other business activities.Meanwhile, by this condition that cooperative shariah still need developing of the accountance and good recording.

Abstrak

Dalam koperasi syariah setiap anggota berkedudukan sebagai mitra yang berserikat dan memiliki hak serta kewajiban yang sama. Kondisi ini diinternalisasikan dalam kebijakan dan segala aktivitas operasi usahanya. Terutama perlakuan laba atau SHU yang akan dibagikan kepada anggota. Hal ini yang ingin dilihat bagaimana Koperasi Serba Usaha Syariah Ahmad Yani mengelola Selisih Hasil Usahanya (SHU).Penelitian ini merupakan penelitian kualitatif deskriptif yang bertujuan untuk memberikan informasi tentang metode perhitungan dan pencatatan akuntansi SHU sebagai bagi hasil dari musyarakah antar anggota di Koperasi Serba Usaha Syariah Ahmad Yani Malang. Alat analisis yang digunakan adalah analisis deskriptif yaitu untuk memberikan gambaran rumusan matematis dan teknis perhitungannya sehingga dapat dibandingkan dengan prinsip syariah dan aturan perkoperasian yang berlaku. Berdasarkan penelitian, diketahui bahwa dari metode perhitungan total SHU dan pendistribusian SHU kepada pos-pos tertentu sudah sesuai dengan UU. No. 25 Tahun 1992 tentang Perkoperasian. Namun untuk metode perhitungan alokasi SHU yang akan dibagikan kepada anggota belum sesuai dengan UU Perkoperasian dan Fatwa DSN-MUI No. 8 tentang Musyarakah di mana SHU yang diterima anggota masih diukur dari aktivitas tabungan saja dan belum mengakomodir kontribusi modal dan aktivitas usaha lainnya. Sementara untuk pencatatan akuntansinya masih perlu pengembangan di beberapa pencatatan.
PENGARUH GANGGUAN PRIBADI, GANGGUAN EKSTERN DAN GANGGUAN ORGANISASI TERHADAP INDEPENDENSI PEMERIKSA (Studi Empiris pada Bpk RI Perwakilan Provinsi Maluku Utara)
Authors: Vitalokasari Silvia Arvianti , Djailani Yustiana
Published: December 2016

Abstract

Affect of Personal Disturbance, External Disturbance, and Organizational Disturbance to Auditor’s Independence (Empiris study at the state audit representation of North Moluccas province), under the guidance of Yustiana Djaelani, SE., M.Si as supervising as primary advisors and Resmiyati Ansar, SE., MSA., Ak as supervising members. This study aims to obtain empirical evidance about the affect of personal disturbance, external disturbance, and organizational disturbance to auditor’s independence at the state representation of North Moluccas province. Population on this research amounted 61 auditor’s at the state representation of the North Moluccas province. The sampling method using the census so the entire population was used as a sample. The method of analysis in this study using multiple regression analysis. This research prove that three independent variables used in this research only external disturbance, variable that effect to the auditor’s independence, while personal disturbance variables and organizational disturbance did not effect to auditor’s independence.

Abstrak

Pengaruh Gangguan Pribadi, Gangguan Ekstern dan Gangguan Organisasi Terhadap Independensi Pemeriksa (studi empiris pada Badan Pemeriksa Keuangan Republik Indonesia Perwakilan Provinsi Maluku Utara). Penelitian ini bertujuan untuk memperoleh bukti empiris tentang pengaruh gangguan pribadi, gangguan ekstern dan gangguan organisasi terhadap independensi pemeriksa pada Badan Pemeriksa Keuangan Republik Indonesia (BPK RI) perwakilan provinsi Maluku Utara. Populasi dalam penelitian ini berjumlah 61 staf pemeriksa pada Badan Pemeriksa Keuangan Republik Indonesia perwakilan provinsi Maluku Utara. Metode pengambilan sampel menggunakan metode sensus sehingga seluruh populasi dijadikan sampel. Metode analisis dalam penelitian ini menggunakan analisis regresi berganda. Hasil penelitian ini membuktikan bahwa dari ketiga variabel bebas yang digunakan dalam penelitian ini hanya variabel gangguan ekstern yang berpengaruh terhadap independensi pemeriksa, sedangkan variabel gangguan pribadi dan gangguan organisasi tidak berpengaruh terhadap independensi pemeriksa.
ANALISIS VARIANS BELANJA LANGSUNG PADA PEMERINTAH DAERAH
Authors: Amirya Mirna , Rosalina Kristin
Published: December 2016

Abstract

This research is a descriptive study based on the case study method which aims to analyze the direct expenditure variances that occur in Local Government “X”. The data are used as materials analysis in this research are primary and secondary data obtained by interviewing directly to the related officials and also documentation of APBD realization report of Local Government “X” in 2011 and 2012. The Results showed there was a direct expenditure variance of Local Government “X” in 2011 and 2012 in which the budget is greater than the realization. The most significant variances exist in the capital expenditure component. Whereas the unit that has the highest direct expenditure variance is SKPD Department of Education. From this research also detected that one of the causes of variances is the budgeting system still refers to the incremental budgeting system, has not been implementing comprehensive and substantial performance-based budgeting system.

Abstrak

Penelitian ini adalah kajian deskriptif yang berdasarkan metode studi kasus yang menganalisis varians belanja langsung yang terjadi di Pemerintahan X. Data yang digunakan sebagai analisis material dalam penelitian yaitu data utama dan pendukung. Data tersebut didapatkan dengan melakukan wawancara langsung terhadap para pegawai terkait dan paparan dari dokumen laporan realisasi APBD pemerintah daerah X di tahun 2011 dan 2012. Hasilnya menunjukkan adanya varians belanja secara langsung pemerintah daerah X di tahun 2011 dan 2012 dalam belanja yang lebih besar dari kenyataannya. Keberadaan varians yang paling signifikan dalam komponen belanja modal. Sementara bagian yang memiliki varians belanja langsung paling tinggi adalah SKPD bagian pendidikan. Dari penelitian ini juga ditemukan satu dari beberapa kasus varians yang sistem pembelanjaannya masih mengarah kepada sistem belanja kenaikan gaji yang tidak terimplementasikan secara komprehensif dan sistem belanja yang berbasis kinerja substansial.
FENOMENOLOGI SUMBER DAYA MANUSIA SEBAGAI ASET INTELEKTUAL DALAM AMAL USAHA MUHAMMADIYAH
Authors: Mamulati Irman , Triyuwono Iwan , Mulawarman Aji Dedi
Published: December 2016

Abstract

Human Resource Phenomenology As The Intellectual Assets in Amal Usaha Muhammadiyah. Research is aimed to disclose the meaning of human resource as the intellectual assets. The approach of research is qualitative whereas the method is phenomenological interpretive. Result of research indicates that the intellectual assets in Amal Usaha Muhammadiyah are signified as the disseminator of knowledge and the driver of dakwah, income source and also expense.

Abstrak

Fenomenologi Sumber Daya Manusia Sebagai Aset Intelektual Dalam Amal Usaha Muhammadiyah. Penelitian ini bertujuan untuk mengungkap makna sumber daya manusia sebagai aset intelektual. Penelitian ini menggunakan pendekatan kualitatif dengan metodenya adalah interpretif fenomenologi. Hasil penelitian menunjukkan bahwa aset intelektual dalam Amal Usaha Muhammadiyah dimaknai sebagai penyebar ilmu dan penggerak dakwah, sumber pendapatan, dan beban.
PENGARUH INTELLECTUAL CAPITAL PROGRAM STUDI TERHADAP KINERJA PROGRAM KERJA (STUDI PADA PROGRAM STUDI STRATA SATU DI BEKASI)
Authors: Cahyati Ari Dewi
Published: December 2016

Abstract

Objective of this study was to examine whether the indicators of intellectual capital (human capital affect to structure capital and relational capital) and whether the structure capital and relational capital structure affect to performance of under graduate program in Bekasi. Population in this study are chairman of under graduate program in Bekasi. Sample in this study using a convenience sampling. The research data include primary data and secondary data consisting of other written documents that are relevant to the research topic. This research data analysis techniques using the partial least square (PLS). Of the 71 questionnaires distributed that can be analyzed as much as 38 questionnaire so the response rate is 54,55%. The statistical test indicate that human capital has positif significant affect on structure capital and relational capital, structure capital and relational capital has positive significant impact on the performance of undergraduate program in Bekasi.

Abstrak

Tujuan penelitian ini adalah untuk menguji apakah indikator intellectual capital (human capital berpengaruh terhadap structure capital dan relational capital) dan apakah structure capital dan relational capital program studi berpengaruh terhadap kinerja prodi berpengaruh populasi dalam penelitian ini adalah ketua program studi di Kota Bekasi. Sampel dalam penelitian ini menggunakan convenience sampling. Data penelitian meliputi data primer yang diperoleh dengan cara menyebarkan data sekunder yang terdiri dari dokumen tertulis lainnya yang relevan dengan topik penelitian. Teknik analisis data penelitian ini menggunakan partial least square (PLS). Dari 71 kuesioner yang disebar yang dapat dianalisis sebanyak 38 kuesioner dengan demikian response rate dalam penelitian ini adalah 54,5%. Hasil olah data statistic menemukan bahwa human capital berpengaruh positif signifikan terhadap structure capital, human capital berpengaruh postif signifikan terhadap relational capital, structure capital berpengaruh positif dan signifikan terhadap kinerja program studi dan relational capital berpengaruh positif signifikan terhadap kinerja program studi.
AKAD JUAL BELI MURABAHAH DITINJAU DARI PERLAKUAN AKUNTANSI BERDASARKAN PSAK 102 PADA LEMBAGA SYARIAH
Authors: Firmansyah Ahmad Fajar
Published: December 2016

Abstract

The implementation of murabahah financing at PT BRI Syariah Branch Bululawang Malang and BMT Maslahah Sidogiri Branch Bululawang Malang use the general implementation, that is selling goods. This study aims to determine the implementation of murabahah financing at PT BRI Syariah and BMT Maslahah Sidogiri. This research used the method of qualitative approach by looking at the relevant data and conducting interviews to the employees who take care of the financial part in the two institutions. This study investigated the implementation of murabahah financing that occurred in PT BRI Syariah and BMT Maslahah Sidogiri and evaluated the suitability of murabahah financing implementation with PSAK No. 102. The Results of this research showed that the implementation of murabahah financing that occurred in PT BRI Syariah and BMT Maslahah Sidogiri is buying and selling. The accounting treatment of murabahah including the recognition, measurement and presentation carried out by PT BRI Syariah and BMT Maslahah Sidogiri were less in accordance with PSAK No. 102.

Abstrak

Penerapan pembiayaan murabahah pada PT BRI Syariah Cabang Bululawang Malang dan BMT Maslahah Sidogiri cabang Bululawang Malang menggunakan penerapan pada umumnya yaitu jual beli barang. Penelitian ini bertujuan untuk mengetahui penerapan pembiayaan murabahah pada PT BRI Syariah dan BMT Maslahah Sidogiri. Penelitian ini menggunakan metode pendekatan kualititif yaitu dengan cara melihat data-data terkait dan melakukan wawancara kepada karyawan yang mengurus bagian keuangan di dua lembaga tersebut. Penelitian ini mengetahui penerapan pembiayaan murabahah yang terjadi di PT BRI Syariah dan BMT Maslahah Sidogiri dan mengevaluasi kesesuain penerapan pembiayaan murabahah dengan PSAK No. 102. Hasil penelitian dapat diketahui bahwa penerapan pembiayaan murabahah yang terjadi di PT BRI Syariah dan BMT Maslahah Sidogiri adalah jual beli. Perlakuan akuntansi murabahah meliputi pengakuan, pengukuran dan penyajian yang dilakukan oleh PT BRI syariah dan BMT Maslahah Sidogiri kurang sesuai dengan PSAK No. 102.
TADAKHKHUL AL-LUGHAH AL-INDUNISIYYAH FI KITABATI AL-LUGHAH AL-ARABIYYAH LADAY THALABATI AL-INDUNISIYYA
Authors: Chamidah Ida Nur
Published: December 2016

Language Interference to arabic language learners in Indonesia is a common phenomenon. Although the phenomenon is normal, but it is a problematic. Because each language has rules of each rule. It has been found forms of Indonesian interference into Arabic in the MAN Batu's students. The purpose of this study was to analyze the forms of interference Indonesian into Arabic in the students MAN Batu, uncover the causes of interference Languages Indonesisa into Arabic in the MAN Batu's students, and analyze solutions to the problem of interference Indonesian to Arabic in student writing MAN Batu. This study used a qualitative descriptive study, and the data collection with analysis of documentation and interviews. Source data is written documentation of students and teachers of Arabic. In this study, researcher found other forms of interference Indonesian into Arabic at the level of syntax, morphology and semantics. The causes interference Indonesian into Arabic in the MAN Batu's students that there is a cause intralinguistics and causes interlinguistics. The solution to the problem of interference is tahlil taqobuli and plenty of exercise in the writing.
Méthode de contamination de racines de vigne in vitro par le Phylloxera radicicole : application a la recherche de porte-greffes résistants
Authors: Pouget Roger , Pily M. G.
Published: December 2016

Nous avons été conduit, pour tester la résistance au Phylloxéra, à rechercher une méthode applicable dès la fin de la première année de semis, au cours de laquelle les plants sont cultivés en serre et alimentés avec une solution en hydroponique. A la fin de ce premier cycle végétatif, les plantes ont acquis une très grande vigueur et le système racinaire est particulièrement bien développé. Les jeunes racines d'un an, à épiderme vivant non exfolié, peuvent alors être maintenues in vitro et contaminées par des galles phylloxériques. MILLARDET (1897) et BOUBALS (1966) ont ainsi réussi à faire développer des phylloxéras sur des racines en survie.
Analyse par chromatographie en phase gazeuse de l'urethane dans les vins (1)
Authors: Walker G. , Winterlin W. , Fouda H. , Seiber J.
Published: December 2016

Le but du présent travail est le suivant : mettre au point une méthode de détection des faibles teneurs en uréthane pour les analyses en série et étudier quantitativement la formation d'uréthane dans diverses conditions (OUGH, 1974).

(1) Traduit et publié avec l'autorisation de Journal of Agricultural and Food Chemistry, 22, 944 (1974). Copyright by American Chemical Society.
Dosage de l'acide sorbique par chromatographie en phase gazeuse
Authors: Bertrand Alain , Sarre Ch.
Published: December 2016

L'acide sorbique, acide hexadiène-2,4 trans, trans, est un antiseptique autorisé, sous forme libre ou sous forme de sel, comme agent de conser vation des vins.

Dans la pratique, on utilise fréquemment la méthode approximative de GUIMBERTEAU (1962) séparant l'acide sorbique par chromatographie sur papier après extraction du vin par l'éther. Cette méthode rapide est souvent suffisante pour déterminer si la teneur en acide sorbique est inférieure à la limite légale. La méthode proposée est une application de cette technique qui est rendue quantitative par l'utilisation d'un étalon interne (l'acide undécanoïque) et la mise en oeuvre de la chromatographie en phase gazeuse.
Effets du mancozèbe sur la microflore des sols de vignoble et participation des microorganismes à sa dégradation (1)
Authors: Donèche Bernard , Seguin Gérard
Published: December 2016

Le « mancozèbe » provoque un déséquilibre certain de la microflore tellurique, en favorisant le développement des germes en anaérobiose et en bloquant différents processus métaboliques par inhibition enzymatique. La minéralisation de l'azote paraît être la fonction la plus perturbée (ammonification et nitrification). Or, l'époque des traitements coïncide avec la période de croissance de la vigne et l'accumulation momentanée du fongicide, par suite de traitements trop rapprochés, pourrait être la cause d'une mauvaise nutrition azotée de la vigne. La dégradation biologique du mancozèbe, venant s'ajouter à une destruction de la molécule par oxydation, conduit à l'élimination presque totale du produit au bout de 3 mois. Nous avons d'ailleurs vérifié que les échantillons de sol prélevés dans le vignoble plus de 4 mois après les traitements, ne renferment pas de résidus décelables. Il est donc vrai semblable que l'activité biologique est peu modifiée à long terme mais nous avons cependant noté dans les sols du vignoble bordelais une prédominance des germes travaillant en anaérobiose, ce qui est diffici lement explicable par la constitution physique de ces sols.

(1) Ce travail a été réalisé avec la participation financière du Conseil Interprofessionnel du Vin de Bordeaux.
Nepal’s Quest for Development: A Mis-driven Cosmetic
Authors: Dahal Atindra
Published: December 2016

Though people in Nepal long term have been desperately waiting the life changing development, still to be reeling with pain has been a culture of compulsion there. There are basic two misadventures that have hampered the functional development of nation then caused an invincible failure; those are: a) failure to understand that the development means economic in culture and nature, and b) failure to internalize that the strength of political leaders matters more than the style or name of reign being practiced. This paper has in-detail elaborated and explored the very issues and justifies how the development is misconceived then mis-constructed in Nepal. 
Application of TQM for Customer Service in Relationship Marketing
Authors: Taddes Fasil
Published: December 2016

One of the contributions of TQM is the consideration of customers as integral part of the business. Meanwhile, modern marketing practices call for greater focus on relationship marketing. Although research shows that TQM plays a mediating role in marketing, clear mediating role has not been established. This research tries to investigate the areas where TQM plays the mediating role in relationship marketing. To achieve this, an inductive exploratory research is done by taking 10 different companies that have applied TQM for customer service operations. The result shows that TQM is used to address different customer base needs in equal and satisfactory manner by developing appropriate strategies aligned to the different customer needs. The main mediating role played by TQM was the consideration of different customer spans in revolutionizing traditional marketing approaches to more customized and differentiated relationship marketing strategies. TQM is applied to strategically incorporate different customer needs into one marketing spectrum by strategizing the relationship marketing platform.
Implementasi Newton Raphson Termodifikasi pada Prediksi Distribusi Tekanan Pipa Transmisi Gas Alam
Authors: Aditsania Annisa , Kurniawan Isman
Published: December 2016

Prediksi profil distribusi tekanan disepanjang jaringan pipa transmisi merupakan salah satu prosedur penting untuk mengevaluasi performa desain jaringan pipa. Pada penelitian ini, distribusi tekanan untuk setiap segmen pipa dimodelkan menggunakan korelasi Panhandle A sebagai fungsi dari properti fluida, properti segmen pipa dan properti lingkungan jaringan pipa. Korelasi Panhandle A secara matematis dapat dipandang sebagai persamaan non-linear. Pada penelitian-penelitian terdahulu, metode Newton Raphson dipilih sebagai metode untuk mendapatkan solusi numerik, karena orde konvergensi tinggi. Sebagai upaya untuk mengoptimalkan waktu komputasi dari perhitungan distribusi jaringan, pada penelitian kali ini, metode Newton Raphson termodifikasi dipilih sebagai metode pencarian solusi numerik. Hasil simulasi menunjukan bahwa profile distribusi tekanan menggunakan metode newton Raphson termodifikasi akurat dengan error relative maksimum 0.28% untuk batas toleransi error  bila dibandingkan dengan profile distribusi tekanan data lapangan 
Steganografi Menggunakan Blok Permutasi dan Algoritma Particle Swarm Optimization (PSO)
Authors: Aydadenta Husna , M Danang Triantoro , Nasri Jondri
Published: December 2016

Pada saat ini perkembangan teknologi sudah semakin maju, banyak hal yang dipermudahkan oleh teknologi, salah satu nya dalam komunikasi. Komunikasi melalui jaringan internet sudah menjadi pilihan utama karena kemudahan dan kecepatannya. Akan tetapi keamanan datanya jarang diperhatikan oleh para users, sehingga dibutuhkan teknik keamanan data yang aman untuk menjaga data ketika melakukan komunikasi. Salah satu tekniknya adalah steganografi. Steganografi merupakan teknik untuk menyembunyikan informasi rahasia ke dalam beberapa media file. Pada penelitian ini dilakukan proses steganografi menggunakan metode blok permutasi dan algoritma optimasi PSO. Pesan yang akan disisipkan didalam citra digital akan dikonversi kedalam biner, selanjutnya akan dilakukan proses pra-steganografi dengan metode blok permutasi, sehingga pesan informasi akan teracak oleh metode tersebut. Selanjutnya algoritma PSO akan melakukan proses optimasi atau pencarian solusi terbaik untuk penyisipan pesan tiap piksel, tujuannya agar performansi citra tetap baik. Penyisipan pesan atau informasi dilakukan dengan pendekatan Least Significant Bit (LSB). Hasil akhir yang didapat menunjukan nilai performansi kualitas citra terbaik 60.4507 dB yaitu pada saat jumlah partikel 80 dan maksimum iterasi 50 dengan persentase error 5.86%. Sedangkan hasil performansi kualitas citra dengan menggunakan teknik LSB biasa yaitu 54.9364 dB dengan persentase error 21.03%. Hal ini menunjukan performansi kualitas citra dengan menggunakan metode blok permutasi dan algoritma PSO lebih baik dari pada menggunakan teknik LSB biasa.
A SEDUÇÃO DA AUSÊNCIA: O TEXTO E A EPISTEMOLOGIA DA CIÊNCIA
Authors: Fukui Ana , Giering Maria Eduarda
Published: December 2016

O objetivo deste estudo é mostrar como o produtor textual organiza, em artigos de divulgação científica para crianças da revista Ciência Hoje das Crianças (CHC), a passagem do senso comum para o saber científico. Para isso, estudam-se, tendo por base a Linguística Textual e a Semiolinguística, o título e os parágrafos iniciais dos artigos, observando como acontecem a instalação do tópico discursivo, a construção de objetos de discurso e a orientação argumentativa. A análise linguística proposta é iluminada pelos princípios da Epistemologia da Ciência, de Bachelard, que orientam o produtor-divulgador da ciência. Observa-se que o texto se organiza de forma a desencadear um processo de orientação argumentativa que parte de um saber comum à instalação do saber científico, base do fim discursivo de incitação ao fazer, comum aos artigos do corpus. Na perspectiva da Semiolinguística, trata-se da indicação de uma lacuna existente, seja de ação, seja de conhecimento, seguida de informações que permitem o preenchimento do espaço vazio.