bluuebunny/crossref_metadata_2025 huggingface dataset:
Movimientos sociales, conservación del paisaje biocultural y ecoturismo solidario en el corredor Mazunte-Escobilla, Oaxaca, México
Authors: Zárate Ángel Diana Areli , Cantú Chapa Rubén , Silva García José Teodoro , Hernández Suárez Yoana
Published: April 2020

Los ecoturismos que acontecen en el corredor Mazunte-Escobilla, Oaxaca, México han posibilitado la conservación de sus paisajes bioculturales. Esta actividad, ha sido una opción para cooperativas que llevan acabo actividades de economía solidaria y comercio justo, resultado de una movilización comunitaria por la defensa del territorio como espacio de apropiación frente a la prohibición de una de las actividades económicas más importantes de la región: la caza de tortuga. En este sentido, se cuestionó si el ecoturismo puede propiciar un escenario de conservación de los paisajes bioculturales en el largo plazo. Para responder dicha aseveración, se utilizó una metodología cualitativa basada en entrevistas semiestructuradas dirigidas a actores estratégicos mediante un análisis inferencial opinático, el cual se contrastó con la revisión del Estado del Arte del territorio. Algunos hallazgos muestran una correlación entre la recomposición de los vínculos en la comunidad gracias a los ecoturismos resultado de la movilización social.Palabras Clave: Movimientos Sociales, Ecoturismo, Paisajes Bioculturales, Economía Solidaria, ConservaciónABSTRACTThere are some kinds of ecotourisms that occur in the Mazunte-Escobilla corridor, Oaxaca, Mexico which have enabled the conservation of their biocultural landscapes. Firstly, this activity has been an option for cooperatives that carry out solidarity economy and fair-trade activities, as a result of a community mobilization for the defense of the territory as a space of appropriation against the prohibition of one of the most important economic activities in the region: turtle hunting. In this regard, it was questioned whether ecotourism could be a scenario of conservation of biocultural landscapes in the long term. Qualitative methodology was used based on semi-structured interviews aimed at strategic actors through an inferential opinion analysis, which it was contrasted with the revision of the State of the Art of the territory. Finally, some findings show a correlation between the recomposition of the bonds in the community thanks to the ecotourisms resulting from social mobilization.Keywords: Social Movements, Ecotourism, Biocultural Landscapes, Solidarity Economy, Conservation.
El ambiente virtual en la Universidad Veracruzana
Authors: Hernández Ramírez Angélica María
Published: April 2020

El acceso a la educación superior parece ser un privilegio debido a la gran demanda y limitada infraestructura. Se evaluó el ambiente virtual como innovación educativa y la innovación educativa en el ambiente virtual en la Universidad Veracruzana. Se revisaron los programas educativos dentro del Área de Formación y Elección Libre y se estimaron los indicadores de género, acceso y cobertura de un programa educativo virtual. El ambiente virtual representó el 8% de la innovación educativa. Cinco regiones tuvieron acceso al programa (estudio de caso), alcanzando el 57% de cobertura en la universidad. La innovación en la práctica pedagógica asociada al uso de las Tecnologías de la Información y Comunicación son clave para una innovación educativa en los ambientes virtuales. La educación virtual se reconoce como estrategia incluyente que permitiría afrontar la demanda educativa a nivel nacional.Palabras clave: Ambiente virtual; criterios de evaluación; educación superior; diseño de programas educativos. AbstractAccess to higher education seems to be a privilege due to high demand and limited infrastructure. Virtual environment as educational innovation and educational innovation in the virtual environment were assessed at the University of Veracruz. The educational programs into Training and Free Choice Area were reviewed, whereas the gender, access and coverage indicators of a virtual educational program were estimated. The virtual environment represented 8% of educational innovation. Five regions had access to the program (study case), reaching 57% of coverage at the university. Innovation in pedagogical practice linked to the use of Information and Communication Technologies is key for an educational innovation in the virtual environment. This research recognizes to the virtual education as inclusive strategy that would allow to face the educational demand at national level.Keyword: Design of Educational program; Evaluation Criteria; Higher Education; Virtual Environment.
Centro Histórico de Xalapa desde el imaginario social: historia contada por nosotros mismos.
Authors: Lozano Merino Karla Lorena , Zacarías Capistrán Polimnia
Published: April 2020

El artículo se centra en las transformaciones  que vive el Centro Histórico de la Ciudad de Xalapa, Veracruz no solo en su forma física, su imagen y formas de vida sino en las que ocurren en las miradas de sus habitantes, en las formas en que construyen referentes de la memoria para descubrir el poder evocativo de los cines provenientes de la primera mitad del siglo XX; edificios hoy desaparecidos o transformados y en abandono, reservorio de vivencias colectivas, de encuentros e interrelación social. A través de los relatos de algunos habitantes, el edificio del antiguo Cine Radio (1939) emerge como un dispositivo, un punto de conexión en el tiempo donde convergen pasado, presente y futuro. ¿Es posible conferir un nuevo sentido de pertenencia a una centralidad histórica fortaleciendo su cualidad evocativa, histórica y cultural? ¿Hasta dónde sus habitantes pueden reconstituir significados y ser partícipes de una metamorfosis urbana?.
Análisis del subsector museos y su contribución económica en México
Authors: Román Nieto Azminda Meybelli
Published: April 2020

El presente artículo analiza el papel de los museos en el sector de la cultura en México y su contribución económica. Para ello, se tomó como base para el análisis de los años 2016 y 2017, los resultados del Sistema Nacional de Cuentas del INEGI, (Año base 2013) y la clasificación del Sistema de Clasificación Industrial de América del Norte SCIAN (2018).Palabras clave: Sector; economía; crecimiento; cultura; museos. AbstractThis article presents the role of museums in the culture sector in Mexico and how they contribute to the growth and development of the country. For this, the results of the National Account System of INEGI, (Base Year 2013) and the classification of the North American Industrial Classification System SCIAN (2018) are taken as the basis for the analysis.Keywords: Sector; Economy; Growth; Culture; Museums.
Red de Municipios Contra el Síndrome Metabólico
Authors: Aguirre Hervís Armando , Azamar Arizmendi Rosa María , Camacho Alcantar, Arnulfo , Colar Gómez Enrique A. , García López Marcelina , Rodríguez Romero Edit , Rodríguez Hernández Juan A , Castillo Hernández José Luis
Published: April 2020

Resumen: El presente artículo presenta una propuesta de intervención desde los municipios, la prevención y control del Síndrome Metabólico (SM), cuya detección utilizan criterios nacionales e internacionales; para su abordaje se adoptan los ejes esenciales de la Atención Primaria de Salud. Asimismo, se presentan avances en materia de coordinación intergubernamental, intersectorial e interinstitucional, entre los que destaca la constitución de la Red integrada, inicialmente, por Xalapa, Coatzacoalcos, Minatitlán, Jáltipan, Agua Dulce y Moloacán, municipios donde se estableció una Mesa Interinstitucional. A esta iniciativa, se han sumado instituciones gubernamentales, organizaciones no gubernamentales, representantes legislativos, sociedades de profesionistas y asociaciones civiles.Palabras clave: Municipios, Síndrome, Metabólico, Red, Atención, Primaria AbstractThis paper is a proposal for intervention from the municipalities, the prevention and control of Metabolic Syndrome (SM), the detection of which uses national and international criteria; For its approach, the essential axes of Primary Health Care are adopted. Likewise, progress is made in intergovernmental, intersectoral and inter-institutional coordination, among which the constitution of the Network stands out, initially made up of Xalapa, Coatzacoalcos, Minatitlan, Jáltipan, Agua Dulce and Moloacán, municipalities where an Inter-institutional Table was established. This initiative has been joined by government institutions, non-governmental organizations, legislative representatives, professional societies and civil associations.Keywords: Municipalities; Metabolic Syndrome; Network; Primary Health Care
Propuestas para el mejoramiento de la educación universitaria virtual después del brote del COVID-19
Authors: Torres Rechy Juan Ángel
Published: April 2020

Resumen: La reflexión examina los presupuestos de la educación universitaria en su modalidad virtual, en relación con los de la educación universitaria en su modalidad presencial, en el área de la enseñanza del español para estudiantes chinos en la carrera de Filología Hispánica, a partir del brote del COVID-19. La disertación se sustenta en una experiencia docente en la enseñanza del español en los niveles Medio Superior y Superior del sistema educativo mexicano. La propuesta de mejoramiento de la educación virtual para los estudiantes chinos se propone asimismo como válida para la educación de los estudiantes mexicanos. La mejoría encuentra sus causas en una comprensión humanística de la enseñanza. Palabras clave: China, Soochow University, Universidad Veracruzana, COVID-19, Humanismo. Abstract: The reflection examines the presuppositions of college education in its virtual modality, in contrast to college education in its face-to-face modality, in the area of Spanish teaching for Chinese students enrolled in the bachelor's degree in Hispanic Philology, since the outbreak of COVID-19. The dissertation is based upon a particular Spanish teaching experience at secondary and tertiary education levels of the Mexican educational system. The proposal on strengthening of virtual learning for enhancing the Chinese students' education is therefore here proposed to be valid for Mexican students' education likewise. The strengthening being sourced from a humanistic learning perspective. Keywords: China, Mexico, Soochow University, Universidad Veracruzana, COVID-19, Humanism.
Editorial
Authors: Aguilar Frías Blanca Inés
Published: April 2020

A lo largo de estos años, UVserva ha sido el escaparate ideal para mostrar los resultados de los avances y las aportaciones en la investigación científica de los observatorios de la Universidad Veracruzana (UV). Sin embargo, también es el lugar de encuentro ideal para que académicos, estudiantes y egresados de la Universidad Veracruzana, así como de otras instituciones de educación superior, pertenezcan o no a un observatorio, visibilicen sus investigaciones. Lo cual subraya el compromiso de la Coordinación Universitaria de Observatorios con los principios de investigación científica y difusión del conocimiento de la UV.
Epidemiology and determinant factors of neural tube defect: Narrative review
Authors: Endalifer Melese Linger , Diress Gedefaw
Published: April 2020

Background:

The epidemiology of neural tube defect (NTD) is face ignorance from the global community. However, the problem is complex and it is a cause for child mortality and morbidity. We provide the latest insights with respect to determinant factors of NTD.

Methods:

Google Scholar and PubMed were systematically searched to identify potential research articles concerning the epidemiology and its determinant factors of NTD.

Results:

The epidemiology of Neural tube defects increased in some countries. The epidemiology and determinant factors were varies across countries,geographical regions and socioeconomic status of the populations. In general, the determinant factors of NTD were summarized as behavioral, nutrition-related, environmental, medical illness, and health service-related factors.

Conclusion:

Birth defect is fatal which affects the new generation; specifically, NTD is the problem of middle-and low-income countries. It is a direct cause for neonatal and perinatal mortality rate globally. Even if little factors identified, yet conducting experimental and clinical trial researches are a better approach to slow down the progress.
PERAN ORANG TUA TERHADAP PENDIDIKAN ANAK USIA DINI DALAM PANDANGAN ISLAM
Authors: Erica Denny , Haryanto Haryanto , Rahmawati Mari , Vidada Irwin Ananta
Published: April 2020

From an Islamic point of view, children are a mandate given by Allah to their parents, to provide good and healthy education, involving families is a place for children to learn, communicate, communicate, and behave towards the environment associated with it, and a children will always need a lot of attention and affection from both parents. The role of parents in the development of early childhood education from an Islamic point of view must be able to provide an explanation of all the children born in a state of nature, instill monotheism and aqeedah truly to children, teach children to help prayer, teach children to read the Koran, motivate children to always pray, teach children to always be grateful, motivate children to worship at the mosque, teach children to always be naked, teach children to always maintain the cleanliness of the body, and teach children to love each other God's creatures. By involving parents in providing education that contains Islamic religious values, it is expected that these early childhood children can support the process of adaptation to the outside environment, bearing in mind that these early childhood have strong character and faith in the process of development of growth and development for child.
The Gap Sampler: A Versatile Microfluidic Autosampler for Electrospray Ionization Mass Spectrometry
Authors: Kaeslin Jérôme
Published: April 2020

Microfluidic autosamplers for electrospray ionization mass spectrometry (ESI-MS) are of major importance when using ESI-MS as a high-throughput and low sample consumption analytical method. In this article, microfluidic ESI-MS autosampler designs are overviewed and a group-owned prototype
is discussed. The socalled gap sampler is a pin-based sampler for miniaturized flow injection (FI) analysis. To date, it has been used in various applications. Following proof of concept applications with FI of small molecules, pin modifications were implemented for unspecific and specific
extraction for the analysis of complex samples. Most recently, further optimization allowed the study of non-covalent protein-ligand interactions for bioaffinity screenings, which constitutes a major milestone in the development of this novel high-throughput autosampler.
Molecular Approach to Generate Cu(II) Sites on Silica for the Selective Partial Oxidation of Methane
Authors: Meyet Jordan , Newton Mark A. , Van Bokhoven Jeroen A. , Copéret Christophe
Published: April 2020

The selective partial oxidation of methane to methanol remains a great challenge in the field of catalysis. Cu-exchanged zeolites are promising materials, directly and selectively converting methane to methanol with high yield under cyclic conditions. However, the economic viability
of these aluminosilicate materials for potential industrial applications remains a challenge. Exploring copper supported on non-microporous oxide supports and rationalising the structure/reactivity relationships extends the scope of material investigation and opens new possibilities. Recently,
copper on alumina was demonstrated to be active and selective for the partial oxidation of methane. This work aims to explore the formation of well-defined Cu(II) oxo species on silica via surface organometallic chemistry and examines their reactivity for the selective transformation
of methane to methanol. Isolated Cu(II) sites were generated via grafting of a tailored molecular precursor. Activation under oxidative conditions and subsequent removal of organic moieties from the grafted copper centres led to the formation of small copper (II) oxide clusters, which
are active in the partial oxidation of methane under mild conditions, albeit significantly less efficient than the corresponding isolated Cu(II) sites on alumina.
The Serendipitous Discovery of a Rose Odorant
Authors: Hauser Nicole , Kraft Philip , Carreira Erick M.
Published: April 2020

Serendipity has played a role in many groundbreaking scientific discoveries. Key to their identification and exploitation is the ability to recognize the unexpected and invest time trying to understand it. Like any other field of scientific research, total synthesis requires determination
and perseverance. When the first-generation route towards a target compound fails, new approaches are developed based on insights gained in the initial studies. Careful analysis of data obtained in a 'failed' approach, e.g. when a reaction did not yield the desired or any expected outcome,
can lead to spectacularly improved routes and discoveries that have impact beyond the synthesis of the selected target compound. Serendipity has further led to the identification of intriguing properties that materials or single molecules have, as exemplified by the discovery of electrically
conductive polymers. During our total synthesis endeavors towards a complex natural product, we identified a small molecule with interesting olfactory properties, which we decided to investigate further.
Development of In2O3-based Catalysts for CO2-based Methanol Production
Authors: Frei Matthias S. , Mondelli Cecilia , Pérez-Ramírez Javier
Published: April 2020

CO2 valorization into chemicals and fuels is a key area in current academic and industrial research, with thermocatalytic hydrogenation to methanol comprising one of the most advanced routes. Life-cycle analysis coupled to the framework of planetary boundaries has recently
confirmed the sustainability of this process in absolute terms, emphasizing the need for cheaper CO2 and renewable H2 and for a catalytic system embracing high activity, selectivity, and durability to meet economic requirements. Herein, our research efforts aimed to gather
atomic-level understanding of electronic and geometric properties of active sites in breakthrough In2O3-based catalytic systems guiding their development are reviewed. In-depth mechanistic elucidations identified limited hydrogen activation ability as well as water-driven
sintering as limitations of pure In2O3. The former aspect was successfully addressed by adding through coprecipitation a minimal amount of palladium, forming tiny clusters strongly anchored to the oxide lattice leading to an unprecedented sustained methanol productivity.
The use of monoclinic zirconia as a carrier, enabling high In2O3 dispersion in two-dimensional nanostructures, inducing the formation of additional active sites on In2O3, and contributing to CO2 activation, offered an efficient way to
further boost activity and tackle In2O3 sintering. Overall, our findings set solid grounds to rationally design a supported and promoted In2O3 catalyst holding bright prospects for use at a large scale.
Modular Chiral N-Heterocyclic Carbene Ligands for the Nickel-Catalyzed Enantioselective C–H Functionalization of Heterocycles
Authors: Diesel Johannes , Cramer Nicolai
Published: April 2020

N-Heterocyclic carbenes (NHCs) are the ligands of choice in a large variety of transformations entailing different transition metals. However, the number and variety of chiral NHCs suitable as stereo-controlling ligands in asymmetric catalysis remains limited. Herein we highlight
the introduction of a modular NHC ligand family, consisting of a chiral version of the widely used IPr ligand. These chiral NHC ligands were applied in the nickel-catalyzed enantioselective C–H functionalization of N-heterocycles. Nickel-NHC catalysis unlocked the stereoselective
C–H annulation of 2- and 4-pyridones, delivering fused bicyclic compounds found in many biologically active compounds. Applying a bulky, yet flexible ligand scaffold enabled the highly enantioselective C–H functionalization of pyridones under mild conditions. The introduction of
a bulky chiral SIPr analogue enabled the nickel-catalyzed enantioselective C–H functionalization of indoles, yielding valuable tetrahydropyridoindoles. Additionally, pyrrolopyridines, pyrrolopyrimidines and pyrroles were efficiently functionalized, delivering chiral annulated azoles.
Structure Elucidation of a Cryptic Condensation Product from Diacetyl and Arylamine – Then and Now
Authors: Hintermann Lukas
Published: April 2020

Some 70 years ago, the reaction of diacetyl (1) and arylamines (2) in hot phosphoric acid was reported to give a new type of condensation products, but no structure was assigned to them. The case is presented to recapitulate the methods and rationales used in classical structure elucidation
of organic molecules through reaction networks, before spectroscopic or crystallographic methods were generally available. The difficulties and limits of the classical approach are exemplified through this real-life problem, which could not be solved by the methodology of its time. A representative
condensation product 4a has been resynthesized from 1 and p-toluidine (2a), and its structure elucidation by means of 2D NMR techniques is outlined. Keywords
The COVID-19 Pandemic and our Heroes
Authors: Renuka Yadav
Published: April 2020

The COVID-19 pandemic has affected millions of people across the globe and an equal number of people are at risk of contracting this disease. It has brought life to a standstill with people closing their businesses and adopting social distancing measures. Many countries/cities are under lockdown to contain the disease. To control this situation, the world has come together to combat this disease and return life back to normalcy. While many people are at their homes practicing social distancing, there are a few heroes which include healthcare professionals, law enforcement officers, volunteers etc. This short commentary focuses on the way COVID-19 has shaped the world and salutes its true heroes.
COVID-19: Today's Ambiguity, Tomorrow's Uncertainty and After Tomorrow's Questions
Authors: Prof. Dr. Hamid Yahya Hussain
Published: April 2020

Guest Comment by Prof. Dr Hamid Yahya Hussain on the COVID-19 Pandemic
Pengaruh Sistem Pengendalian Internal Terhadap Pencapaian Good Government Governance Melalui Pencegahan dan Pengungkapan Fraud
Authors: Nurdin Yasmi , Tahar Fahriah , Nurbayani Nurbayani
Published: April 2020

This study examines the extent of perception of government’s internal auditors (BPKP) in assessing the ability of the government's internal control system (SPIP) to detect and prevent fraud and encouraging the achievement of Good Government Governance (GGG) in the government agencies. Using the survey method to BPKP auditors at the South Sulawesi representative office and the PLS approach as a statistical tool, empirical facts were found, SPIP had a significant effect on the fraud prevention, fraud disclosure, and achievement of GGG. Moreover, Fraud Control Plan (FCP) also has a significant influence on the achievement of GGG. These results indicate the importance of periodically evaluating the effectiveness of SPIP and FCP by BPKP, in order to doing further improvement of these systems for reaching the GGG.
Pengaruh Karakteristik Pemerintah Daerah dan Waktu Penyampaian Laporan Keuangan terhadap Opini Audit BPK
Authors: Rosadi Samsul , Okfitasari Antin
Published: April 2020

Tujuan Penelitian ini untuk membuktikan pengaruh karakteristik pemerintah daerah dan waktu penyampaian laporan keuangan terhadap opini BPK. Karakteristik pemerintah daerah yang digunakan yaitu ukuran daerah, belanja daerah, PAD, umur daerah. Penelitian menggunakan data LKPD pemerintah daerah se-Jawa tahun 2013. Jumlah sampel yang digunakan yaitu sebesar 111 LKPD pemerintah daerah di Jawa. Analisis data yang digunakan untuk menjawab tujuan penelitian menggunakan analisis regresi berganda. Hasil penelitian menunjukan bahwa PAD berpengaruh positif terhadap opini audit BPK, sedangkan belanja pemerintah daerah dan waktu penyampaian laporan keuangan berpengaruh negatif. Ukuran daerah dan umur daerah tidak berpengaruh, terhadap opini audit BPK.
Model Zmijewski X-Score Untuk Memprediksi Financial Distress Pada Perusahaan Go Publik Sub Sektor Otomotif Dan Komponen
Authors: Ningsih Suhesti , Permatasari Febrina Fitri
Published: April 2020

Penelitian ini bertujuan untuk memprediksi financial distress menggunakan model Zmijewiski X-Score pada perusahaan go publik sub sektor otomotif dan komponen. Dimana pada sektor otomotif dan komponen Indonesia masih mengimpor sekitar 80%. Jenis penelitian yang digunakan adalah penelitian deskriptif dengan pendekatan studi kasus. Hasil analisis menggunakan model Zmejiwiski X-Score menunjukkan bahwa pada tahun 2012 dan tahun 2014 tidak ada perusahaan yang diprediksi dalam kondisi financial distress. Sedangkan Perusahaan yang mempunyai nilai X-Score >0 atau positif dengan demikian diprediksi dalam kondisi financial distress pada tahun 2013 adalah BOLT dengan nilai 0,84, tahun 2015 dengan nilai 0,04 yaitu IMAS dan tahun2016 yaitu IMAS sebesar 0,45 dan LPIN dengan nilai 1,25. sedangkan perusahann lainnya dalam kondisi keuangan yang sehat. Dari hasil analisis metode X-Score menunjukkan bahwa selama 5 tahun nilai rata-ratanya dibawah 0 atau negatif maka berarti kondisi keuangan semua perusahaan dalam kondisi sehat
PEMAHAMAN PENGELOLAAN KEUANGAN DESA DAN KETEPATAN WAKTU PERTANGGUNGJAWABAN DANA DESA
Authors: Sumiyati Yanti , Icih Icih
Published: April 2020

Anggaran dana desa Kabupaten Subang tahun 2015 sebesar Rp72,7 Miliar (Peraturan Pemerintah No. 36 Tahun 2015) akan disalurkan kepada 245 desa. Dana desa yang sudah masuk ke RKUD Subang sebesar Rp38 Miliar, dan sisanya masih tersimpan di rekening pusat. Sisa dana desa yang tersimpan di rekening pusat ini dapat dicairkan apabila penyaluran dana desa sebesar Rp38 Miliar dari RKUD Subang ke RKD tiap desa telah mencapai 90% namun hingga bulan November 2015, dana desa yang sudah disalurkan baru mencapai Rp29,6 Miliar atau sebesar 77%. Hal ini disebabkan oleh keterlambatan pertanggungjawaban tahap pertama. Keterlambatan pertanggungjawaban diduga terjadi karena rendahnya pemahaman aparat desa terhadap pengelolaan keuangan desa.

Dana desa merupakan salah satu sumber keuangan desa. Penelitian ini bertujuan untuk mengetahui tingkat pemahaman aparat desa mengenai pengelolaan keuangan desa dan bagaimana pengaruhnya terhadap ketepatan waktu pertanggungjawaban dana desa. Pengelolaan keuangan desa terdiri dari perencanaan, pelaksanaan, penatausahaan, pelaporan, dan pertanggungjawaban keuangan desa.

Dengan menggunakan teknik pemilihan random sampling diperoleh sampel sebanyak 52 desa. Model analisis yang digunakan adalah regresi logistik. Hasil penelitian menunjukkan pemahaman tentang aspek perencanaan, pelaksanaan dan penatausahaan berpengaruh signifikan positif terhadap ketepatan waktu pertanggungjawaban dana desa, sedangkan pemahaman tentang aspek pelaporan dan pertanggungjawaban secara parsial tidak berpengaruh terhadap ketepatan waktu pertanggungjawaban dana desa. Pemahaman pengelolaan keuangan desa secara simultan berpengaruh signifikan terhadap ketepatan waktu pertanggungjawaban dana desa.

Penelitian ini diharapkan dapat menambah ilmu tentang akuntansi sektor publik dan aspek perilaku dalam akuntansi khususnya mengenai pengaruh pemahaman aparat desa tentang pengelolaan keuangan desa terhadap ketepatan waktu pertanggungjawaban dana desa. Bagi Pemerintah Kabupaten Subang, penelitian ini diharapkan memberikan masukan tentang kondisi pemahaman aparat desa tentang pengelolaan keuangan desa sehingga bisa dijadikan bahan evaluasi untuk kelancaran pelaksanaan penyaluran dana desa dan pertanggungjawaban kepada pemerintah pusat.
PENILAIAN KINERJA TRIPLE BOTTOM LINE PERUSAHAAN HIGH PROFILE DAN LOW PROFILE YANG LIST DI BEI
Authors: Latifah Sri Wahjuni
Published: April 2020

This research is conducted with the aim of analyzing the performance of companies in Indonesia if measured by Triple Bottom Line and testing whether companies with high environmental risk (high profile type) have different performance with companies with low environmental risk (low profile type). Triple Bottom Line performance is measured by the GRI-G4 Index. The data were obtained from companies listed on the Indonesia Stock Exchange in 2017 and the research sample was conducted with purposive technique and obtained 42 companies. Data is obtained by downloading Financial reports and CSR Report at www.idx.co.id. Data analysis was done by descriptive statistic and Independent Sample T Test. The results showed that performance based on Triple Bottom Line in Indonesia in 2017 was low (24%). Whereas, if observed on performance differences in companies with high profile type with low profile type, profit performance measured by economic aspects and the performance of planets measured by environmental aspects is unlikely. While the performance of people measured by social aspect shows difference between high profile company and low profile.
ANALISIS PENGARUH MARKETING ACTIVITY DAN WORKING CAPITAL TERHADAP PROFITABILITAS DI PT. KRAKATAUSTEEL TAHUN 2010-2018
Authors: Kristiyanti LMS , Romdhoni Abdul Haris , Kristi Alfiana
Published: April 2020

This observation is aimed to know that there is influence between marketing activity and working capital to profitability in PT. KRAKATAUSTEEL. This uses trimester financial statements from the last trimester financial statement in 2010 until first trimester financial statement in 2018 as samples in observation.This is a quantitative observation in which it uses 1 population and 30 samples in total. This uses secondary data as source which is downloaded from official website of company and some websites establishing its information. The technique in collecting data is a non-participant observation which doesn’t require researcher to work financial statements out directly. This observation uses multiples linear regression analysis. The result of observation shows that there is not any influence between marketing activity (which represented by marketing expense, company size and company age) and profitability partially in PT.KRAKATAUSTEEL year of 2010 to 2018, however it shows that working capital influences profitability in PT. KRAKATAUSTEEL year of 2010 to 2018 partially. As for the result in simultan, both of marketing activity and working capital has influence to profitability.

Keywords : marketing expense, company age, company size, working capital, profitability
PENGARUH PEMBANGUNAN DESA DAN FAKTOR FAKTOR YANG MENGHAMBAT PENGELOLAAN ALOKASI DANA DESA TERHADAP AKUNTABILITAS PUBLIK PENGELOLAAN DANA DESA
Authors: Utami Wikan Budi , Ibrahim Ketut Wahyu
Published: April 2020

Allocation of village founds is financial budget that given to village by government, the source from local tax profit sharing and balanced founds center and local financial received by district. The purpose of this research is determine the effect of village development and factors can be hamper allocation of village founds management on public accountability allocation of village management. The population of this research are villager of Purwosari and the paper uses a sampel are 30 person villager of Purwosari. The sampling technique which is used to get the sample is purposive sampling. Methods of data collection in this research used questionare. Data analysis used descriptive statistical analysis and multiple linier regressions. The data were processed using SPSS 21. The research show that the village development and factors can be hamper allocation of village founds management take effect to publik accountability allocation of village founds management.

Keywords: allocation of village founds, village development, factors can be hamper allocation of village founds management, public accountability allocation of village founds management.
Analisis Faktor Risiko Yang Mempengaruhi Financial Statement Fraud : Prespektif Diamond Fraud Theory
Authors: Sari Titi Purbo , Lestari Dian Indriana Tri
Published: April 2020

Meningkatnya berbagai kasus skandal akuntansi di dunia menyebabkan berbagai pihak berspekulasi bahwa manajemen telah melakukan kecurangan pada laporan keuangan. Penilaian faktor risiko kecurangan banyak yang mengadopsi beberapa standar pengauditan mengenai pendeteksian kecurangan (yakni SAS No.82, ISA 240, dan SAS No.99), dan merujuk pada teori Fraud Triangle. Wolfe dan Hermanson (2004), meningkatkan pendeteksian kecurangan fraud triangle dengan mempertimbangkan elemen keempat, yaitu kemampuan (capability) dan dikenal sebagai Fraud Diamond. Penelitian ini bertujuan untuk menguji pengaruh Fraud Diamond terhadap financial statement fraud. Sampel penelitian ini adalah 29 perusahaan di subsektor perbankan yang terdaftar di Bursa Efek Indonesia periode 2014-2018 dengan menggunakan 128 laporan tahunan. Metode analisis data yang digunakan adalah metode analisis regresi linear berganda. Variabel independen dalam penelitian ini terdiri financial stability, external pressure, personal financial need, financial target, nature of industry, ineffective monitoring, opinion auditor, change in auditor, total accrual, dan change in director. Sedangkan variabel dependen dalam penelitian ini adalah Financial Statement Fraud yang diproksikan dengan nilai discretionary accrual dari Modified Jones Model. Hasil penelitian menunjukkan bahwa variabel personal financial need dan total accrual yang berpengaruh positif dan signifikan terhadap financial statemanet fraud. Adapun variabel financial stability, external pressure, financial target, nature of industry, ineffective monitoring, opinion auditor, change in auditor, dan change in director tidak dapat digunakan untuk mendeteksi kecurangan laporan keuangan.
Gender Stereotype dalam Rekruitmen Auditor Pada Kantor Akuntan Publik
Authors: Susanto Heri , Kholis Nur
Published: April 2020

Penelitian ini bertujuan untuk menganalisis fenomena emansipasi di era modernitas saat ini. Penelitian-penelitian yang berkaitan dengan isu gender dalam akuntansi dan keuangan sudah banyak dilakukan. Tetapi penelitian tersebut lebih bersifat menilai berbagai dimensi akuntan perempuan dan laki-laki yang sudah mapan bekerja disebuah institusi. Penelitian mengenai bagaimana kecenderungan pola gender stereotype, pada proses rekrutmen belum banyak dieksplorasi. Apakah keberadaan auditor perempuan atau laki-laki dalam suatu perusahaan memang sejak awal sudah direncanakan dalam proses rekrutmen dengan mempersyaratkan jenis kelamin.Langkah awal dari penelitian ini adalah mengumpulkan data-data yang berhubungan dengan obyek yang akan digunakan sebagai sample yaitu data Kantor akuntan publik yang ada di Jawa tengah dan DIY. Selanjutnya akan melakukan observasi dan penyebaran kuisioner sebagai sarana untuk memperoleh data yang akan diolah dan dianalisis dengan menggunakan teknik analisis regresi. Hasil penelitian menunjukkan bahwa Bias gender dan Prioritas karyawan laki-laki berpengauruh terhadap Proses rekruitmen auditor di Kantor Akuntan Publik .

Keyword: Behavioral accounting, gender stereotypes, recruitment and auditors.
Pengaruh Struktur Modal, Capital Expenditure, Profitabilitas Dan Kebijakan Dividen Terhadap Nilai Perusahaan Pada Perusahaan BUMN Indonesia.
Authors: Mispiyanti Mispiyanti
Published: April 2020

Some previous studies also show different results (research gap) about the factors that influence the value of the company. This study is to find out how the influence of capital structure, capital expenditure, profitability and dividend policy on corporate value in Indonesian BUMN companies partially and simultaneously. The population in this study is Indonesian BUMN companies that went public during 2015 - 2018 with selected samples based on purposive sampling criteria. The results of this study indicate that capital structure has no effect on the value of Indonesian BUMN companies in the 2015-2018 period, while capital expenditure and dividend policy have a positive effect on firm value and profitability has a negative effect on firm value. This indicates the existence of investment opportunities that attract new investors so they will get high returns.

Keywords: BUMN companies, capital structure, capital expenditure, company value, dividend policy, profitability.
Analisis Implementasi Sistem Akuntansi Dan Pengelolaan Keuangan Pada Bank Sampah Kelurahan Bener Kota Yogyakarta
Authors: Santoso Fahrul Imam , Kurnianingsih Widiyanti
Published: April 2020

In order to realize public awareness of the environment, through PP No.13 of 2012 regarding the need for a paradigm shift in waste management, the government through the village level government promoted the garbage bank program as a form of government concern with the community to protect the environment in applying the 3R principle (Reduce, Reuse, and Recycle). The purpose of this study was to analyze the application of the accounting and financial management system to a garbage bank in the Bener Village, Yogyakarta City. This research is a comparative descriptive qualitative research that describes the implementation of the accounting system and financial management of waste banks in the Bener Village then compares it with the accounting cycle starting from recording transactions to preparing financial statements and how to manage their finances, so a conclusion can be drawn. Analysis tools in data processing in this study using the Nvivo11 program. The results of this study indicate that the implementation of the accounting system and financial management of waste banks in the Bener Village has not been carried out thoroughly and consistently according to the rules of the proper accounting cycle so that it needs to be restructured so that the accounting process at the Waste Bank in the Bener Village can run well.
Pengaruh Kualitas Pelayanan Fiskus, Pemahaman Peraturan Perpajakan Dan Penerapan Sistem E-Filling Terhadap Kepatuhan Wajib Pajak: Sosialisasi Perpajakan Sebagai Pemoderasi
Authors: Safitri Devi , Silalahi Sem Paulus
Published: April 2020

This research is aimed to examine empirically effect of fiscus service quality, tax regulation comprehension, and e-filing system implementation on Small Medium Enterprises (SMEs) Personal Taxpayer obedience, with taxation socialization as moderating variable. Research samples are Personal SMEs registered in Tax Service Office (Kantor Pelayanan Pajak) Pratama Pekanbaru Senapelan. Sampling method uses purposive sampling, and sample size measured by Slovin formula. Analysis method uses Multiple Regression Analysis and Moderated Regression Analysis (MRA). Result of research shows that fiscus service quality and e-filing system implementation have no effect on taxpayer obedience partially, while tax regulation comprehension has significant effect on taxpayer obedience. Further, taxation socialization is failed to moderates the effect of fiscus service quality on taxpayer obedience. Taxation socialization is failed as well to moderates the effect of tax regulation comprehension on taxpayer obedience, and taxation socialization is failed to moderates the effect of and e-filing system implementation on taxpayer obedience.
Efektifitas Peran Internal Audit Dalam Mencegah Dan Mendeteksi Kecurangan
Authors: Lestari Yessy Aryanti , Bernawati Yustrida
Published: April 2020

This study aims to explain the role of internal auditor effectiveness in preventing and detecting fraud. The significance costs incurred due to fraud encourages the importance of strategies to overcome. Internal auditors as one of the functions of an independent appraiser help the company to minimize the occurrence of fraud. Therefore, optimizing its role is necessary to consider in preventing and detecting fraud. This role encourages the entity to make the internal audit function more effective. Aspects considered in creating an effective internal audit role are competence, size, independence, activities, management support for internal audit, and gender of CAE.
Pengaruh Operating Leverage dan Struktur Modal terhadap Kinerja Keuangan pada Perusahaan Go Publik Sektor Property Dan Real Estate
Authors: Ningsih Suhesti , Utami Wikan Budi
Published: April 2020

The company's financial performance is a benchmark for the success of managers in running a company. This study aims to determine the effect of operating leverage and capital structure partially or simultaneously on financial performance in the Go Public Company Property and Real Estate Sector. The sampling technique in this study is to use purposive sampling. Data analysis method in this study uses multiple regression analysis which is used to determine the effect of independent variables on the dependent variable together (F test) and partially (t test) and R2 test (coefficient of determination) carried out to find out how much influence the operating variable leverage (DOL) and capital structure (DER) on financial performance variables (ROA). From the t test results it is known that the variable operating leverage (DOL) and capital structure variables (DER) with a significance value of 0.044 and 0.015
Profiling Selebriti Fraud: Analisis Profil Koruptor di Indonesia
Authors: DS Septarina Prita , Wardayat Siti Maria , Liyati Endah , MS Ananda Firly
Published: April 2020

This study aims to analyze the profile (profiling) of corruptors in Indonesia. This research was conducted because it saw the problem of corruption in Indonesia as endless. Many government officials from the central government to local governments have been caught by the Komisi Pemberantasan Korupsi (KPK) in carrying out various types of corruption. Losses experienced by the country reached trillions of rupiah. Therefore, efforts to fight, eradicate and prevent corruption in Indonesia can be done through profiling analysis. This research is a qualitative research with descriptive method. The object of this research is the entire biodata of corruption convicts on the official website of the KPK (https://acch.kpk.go.id/id/jejak-kasus) during 2005 to 2016. The results of the study show that corruptors in Indonesia are 89% Male and state losses reached Rp1,159,101,252,520,-; 43.6% have S1 education and cause state losses of up to Rp180,936,238,257,-; 49% occupy the position of top/executive and cause state losses amounting to Rp 859,333,150,609,-; 72% are in government agencies; and organizations that are often victims of corruption 81.2% are government agencies.
PERFORMANCE IMPROVEMENTS OF SEPARATELY EXCITED DC MOTOR USING FUZZY LOGIC CONTROL
Authors: R. Nagarajan  , M. Gokulkannan  , T. Dinesh  , S. Murugesan  , M. Naveenprasanth
Published: April 2020

This paper demonstrates the importance of a fuzzy logic controller over conventional method. The performance of the separately excited DC motor is analyzed by using fuzzy logic controller (FLC) in MATLAB/SIMULINK environment. The FLC speed controller is designed based on the expert knowledge of the fuzzy rules system. The proposed DC motor speed control fuzzy rules are designed for fuzzy logic controller. The output response of the system is obtained by using fuzzy logic controller. The designed fuzzy controller for speed control performance is investigated. Significantly reducing the overshoot and shortening the settling time of the speed response of the motor. They validate different control of approaches, the simulation results show improvement in motor efficiency and speed performance.
VERIFICATION OF CARRY LOOK AHEAD ADDER USING CONSTRAINED RANDOMIZED LAYERED TEST BENCH
Authors: Sandi Anuradha
Published: April 2020

In processors and in digital circuit designs, adder is an important component. As a result, adder is the main area of research in VLSI system design for improving the performance of a digital system. The performance depends on power consumption and delay. Adders are not only used for arithmetic operations, but also for calculating addresses and indices. In digital design we have half adder and full adder, by using these adders we can implement ripple carry adder (RCA). RCA is used to perform any number of additions. In this RCA is serial adder and it has propagation delay problem. With increase in hard & fast circuits, delay also increases simultaneously. That’s the reason these Carry look ahead adders (CLA) are used. The carry look ahead adder speeds up the addition by reducing the amount of time required to determine carry bits. It uses two blocks, carry generator (Gi) and carry propagator (Pi) which finds the carry bit in advance for each bit position from the nearest LSB, if the carry is 1 then that position is going to propagate a carry to next adder.
EFFECT OF SERVICE QUALITY AND PROMOTION ON PURCHASE DECISIONS AND THEIR IMPLICATIONS ON CUSTOMER SATISFACTION
Authors: Prianggoro Noro Fajar , Sitio Arifin
Published: April 2020

This study aims to analyze the effect of Service Quality and Promotion on Purchasing Decisions and Their Implications on Customer Satisfaction. In accordance with the Presidential Regulation of the Republic of Indonesia number 109 of 2013 concerning the phasing in the participation of social security programs, the BPJS Employment consists of two fields, namely the Wage Recipient and Non-Wage Recipient fields. With the sanctions and regulations imposed on the Wage Recipient field, the reach of participants will be easier, in contrast to the Non-Wage Recipient (BPU) field which consists of independent workers (informal) will tend to be more difficult considering the different backgrounds and professions of informal workers certainly must have good quality public services to gain public trust in BPJS Employment. The type of research used for this study was to use descriptive analytic research. the population in this study was BPJS Employment of Banten Region customers. The sampling based on the theory of Structural Equation Modeling (SEM) amounted to 100 respondents. The results of this study indicate that (1) Service Quality has a positive and significant effect on Purchasing Decisions, (2) Promotion has a positive and significant effect on Purchasing Decisions, (3) Service Quality has a significant indirect effect on Customer Satisfaction, (4) Influential Promotion indirectly significantly towards Customer Satisfaction, and (5) Purchasing Decisions have a positive and significant effect on Customer Satisfaction.
THE PHYSICOCHEMICAL ANALYSIS OF BIODIESEL PRODUCED FROM AFRICAN SWEET ORANGE (Citrus Sinensis) SEEDS OIL
Authors: M.H.Ibrahim  , D. Y. Dasin  , I.Yahuza
Published: April 2020

The research presents experimental study and investigation on the production of biodiesel from African sweet orange seeds oil. The seeds were obtained, sundried, crushed and weighed. Chemical extraction method was used to extract oil from the crushed seeds using soxhlet extractor with n-hexane as a solvent. The physicochemical properties of the oil determined were; flash 1510C, fire point 1730C, acid value 82%, product percentage yield 40% and specific gravity 0.920 at 150C. The production of Biodiesel was carried out through transesterification process from the extracted oil using methanol as catalyst. The results of the physicochemical properties of the produced biodiesel are; Cloud point 60C, Pour point 20C, Flash point 1400C, Density 0.86g/cm and Kinematic viscosity 1.938 mm2/s. The effect of methanol on the yielding of biodiesel at constant ratios of oil and catalyst was determined to be 68% at 10ml, 77% at 9ml and 72% at 7ml. The results obtained are in conformity when compared with ASTM standard D6571 and imply that the African sweet orange seeds oil can be used to produce biodiesel