bluuebunny/crossref_metadata_2025 huggingface dataset:
Protective Effect of Cow Urine Distillate in Streptozotocin Induced Type I Diabetes in Rats
Authors: Mahida Nishtha R. , Mandali G. C. , Raval S. K. , Joshi B. P.
Published: February 2017

The sacred Indian cow, Bos indicus known as “Kamadhenu” in Indian scripts, is believed to be a
“mobile hospital” for the treatment of many diseases. Although Indian Ayurvedic literature cites many
medicinal properties of cow urine, there is no scientific evidence to support this. Hence, this study
was undertaken to validate antidiabetic property of cow urine. The effect of cow urine distillate was
studied in vivo in induced diabetic rats. Diabetes was induced by administration of single injection
of streptozotocin (60 mg/kg b.wt.) intraperitoneally. The antidiabetic effect of cow urine distillate in
two different doses (5.0 ml and 10.0 ml/kg b.wt.) was studied in these adult diabetic rats. The cow
urine distillate was administered orally to the experimental rats from 8th day and continued for 42
days thereafter. The assessment included fasting blood glucose levels, serum lipid profiles and body
weight changes. The cow urine distillate produced a significant (P less than 0.01) reduction in the elevated
blood glucose, serum cholesterol, serum triglycerides and serum creatinine levels when compared
with the diabetic control. The diabetic animals treated with cow urine distillate also showed a
significant gain in body weight. The presence of antioxidants and free radical scavengers in cow
urine might be responsible for the observed anti-diabetic effects. The study concluded that cow urine
distillate has a protective effect in diabetic rats.
Attitude of Dairy Farmers Towards Cultivation of Green Fodder Crops in Bidar District of Karnataka
Authors: Rathod Prakash Kumar
Published: February 2017

An ex-post-facto exploratory study was conducted to assess the attitude of dairy farmers towards
cultivation of green fodder crops and constraints faced by them for fodder cultivation in Bidar district
of Karnataka, India using an attitude scale through personal interview method. The study reported
that majority of the respondents had medium level of favorable attitude towards green fodder
cultivation and the variables education and scientific orientation of the farmers was found to be
significantly correlated with attitude towards green fodder cultivation. The respondents perceived
that non-availability of inputs and scarcity of water was the major constraints for cultivation of fodder
in the study area. The study concluded that, there is a need to educate the farmers about green
fodder cultivation and feeding through various extension approaches for improved dairy production
in the study area.
A Study on the Determination of Household Portfolio Selection in China—Based on the Empirical Study on Households in the East
Authors: Zhang Junmin
Published: February 2017

Household exerts remarkable influence on the market-oriented economy. Regarding to the importance of household in financial market, the study on the determination of household investors’ portfolio selection has attracted tremendous attention of academic circle in recent decades. China Household Finance Survey (CHFS) has been established to conduct household finance research and it suggests that household investors’ asset allocation has been diversified in the recent decade with the prosperity of financial market and the booming household income. The study here aims to find out which determinations exerting effects on financial asset selection of Chinese household and the paths of the mechanism.

The paper will conduct both theoretical analysis and statistical analysis. With the help of Stata 12 and Eview 7.2 metrology software, the paper analyzes the influential factors of household financial asset selection and the interactional relationship among the hypothesized variables. Based on the empirical results and conclusions, the study can provide practical suggestion to household investor, asset manager and government.
Maximização do lucro na substituição de fontes proteicas na ração de juvenis de dourado
Authors: Yamamoto Fernando , Sonoda Daniel Yokoyama , Cyrino José Eurico Possebon
Published: February 2017

Peixes ictiófagos têm alta exigência dietética em proteína e, consequentemente, as dietas para estas espécies encontram-se entre as mais caras no mercado de alimentos para animais. O objetivo deste trabalho foi determinar o ponto de máximo lucro na substituição de farinha de peixe por farelo de soja das dietas para a produção de juvenis de dourado Salminus brasiliensis. Grupos de 12 juvenis da espécie (8,97±0,33g) foram estocados em tanques de 500 L em circuito fechado de circulação de água em um delineamento experimental aleatório (n=4), e alimentados até saciedade aparente em duas refeições diárias por 100 dias com rações extrudadas isoproteicas (39% proteína digestível) e isoenergéticas (3900 kcal energia digestível), contendo níveis graduais de substituição de farinha de peixe [FP] por farinha de soja [FS] (100% FP, 80% FP, 60% FP, 40% FP, 20% FP, 0% FP). Os índices de desempenho dos peixes foram analisados pelo método de maximização de lucro, considerando-se os preços por kg de venda do dourado (R$ 20,00), do FS (R$ 1,14) e da FP (R$ 3,50). O percentual de farinha de peixe nas dietas que maximiza o lucro foi de 83,51%.
ELT IN INDONESIAN CONTEXT: Issues and Challenges
Authors: Yusny Rahmat
Published: February 2017

This paper is aimed to render an analysis on how the impression of linguistic imperialism of English in the era of globalization would affect Language Teaching of English in Indonesian context. English is known to globally spread very rapidly. Starting from the two major diasporas in 16th and 18th century, now, English is accepted in even more countries through the initiatives which is claimed as a practice of Linguistics Imperialism. Indonesia, unlike other neighboring countries such as Singapore, Malaysia, and the Phillipines, has a very little exposure on English due to never become regulated under the British colonial. Hence, English has never been widely spoken in the Indonesian society. But in contrast, English is taught in Indonesian schools as a compulsory subject in grade 7 of secondary school to University levels and considered very important compared to other subjects in Indonesian education system. This is proven by the fact that English is tested the Indonesian national examination (Minister of National Education, 2007). This paper discusses about both the historic view and present-day view of ELT as a form of Linguisitics Imperialism to be noted and anticipated in the practice of ELT in Indonesia in order to plan for a more benefitting reason. Hopefully, by being aware of these issues and accusations, ELT in Indonesia will advance better in the future.
El origen del mundo: la teología feminista y la subversión de lo erótico
Authors: Boehler Genilma
Published: February 2017

Se propone en este artículo discutir la Teología Feminista Latinoamericana desde la elaboración de nuevas preguntas, explorando nuevos significados, con claves propias hermenéuticas, desde las mujeres del continente latinoamericano y caribeño.  Se propone a la desconstrucción de lo que se tiene como verdades únicas, exclusivas en la teología.
Wealth transfer between owners and lenders of European stock corporations
Authors: Hundt Steffen , Sprungk Björn , Horsch Andreas
Published: February 2017

Wealth transfer effects between company owners and lenders based on changes in a firm’s credit rating have primarily been examined a) for one type of security; b) on U.S. capital markets; and c) by applying standard event study methods. In contrast to these studies, we compared the price effects of stocks and corporate bonds of the same issuer using robust event study methods. Our findings indicated that downgrades cause negative price effects for owners and lenders of European firms, whereas upgrades only induced positive price effects for lenders. However, we did not find evidence for the existence of wealth transfer effects between owners and lenders on European capital markets.
A study of discretionary narrative disclosure strategies of the most and least profitable MENA region banks
Authors: Mahboub Rasha , Mostapha Nehale , Hegazy Wagdy
Published: February 2017

The study aims to investigate whether the discretionary narrative disclosure strategies (DNDS) of impression management (IM) adopted by different banks in the narrative section of 200 annual reports of a sample of 50 banks in five different countries of Middle East and North Africa (MENA) region (Egypt, Jordan, Lebanon, Saudi Arabia, and United Arab of Emirates) vary according to their profitability for 2011-2014. Seven variables were employed to identify the association between profitability and the extent of existence of DNDS of IM in the chairmen’s letters of the bank’s annual reports. These variables are reading ease manipulation (REM), rhetorical manipulation (RM), thematic manipulation (TM), visual and structural implementation (VSM), performance comparisons (PC), choice of earnings number (CEN), and performance attribution (PA). By employing an independent sample t -test, it was found that three out of the seven strategies have differed significantly between banks in terms of profitability. These strategies are REM, PC, and CEN. Specifically, more profitable banks use very difficult language; selects favorable benchmark from prior years; and don’t select favorable earnings number in annual reports narrative. It is interesting to note that banks in MENA region produce narratives – especially the chairmen’s letter the discretionary disclosure section- to influence the perception of their stakeholders rather than to display the narratives in accordance with the “true and fair view” principle of accounting. Therefore, this study recommends regulators for more actively intervening to ensure that the voluntary status of the annual reports is more closely scrutinized by auditors in order to reduce the negative effects of DNDS of IM.
Using Google Earth for Field trips and map making
Authors: Daly Eve
Published: February 2017

The 2004 launch of Google Earth marked a sea change in how spatial data could be viewed and shared. This free software is an interactive, virtual globe program permitting users to actively manipulate a virtual sphere representing Earth that is overlaid with satellite or high-resolution aerial imagery of continental regions and ocean islands (Figure 1). Numerous books have also been produced on its use, for example Brown (2006) and Crowder (2007). The paper by Butler (2006) argues that online tools, led by Google Earth, are changing the way we interact with spatial data. As of May 2011 the publishers Elsevier announced that Google Maps, basically an online and more simplified version of Google Earth, functionality is now available in its journals. This new feature enriches online articles on SciVerse, ScienceDirect with interactive maps, adapting to the requirements of each scientific discipline to visualize and interact with the author’s spatial data. The maps use Google KML (geographic annotation) file format and are created by the authors.
Digital Literacy: Web search ecology and some surprising conclusions about finding and promoting educational resources on the internet
Authors: Cuffe Laurence
Published: February 2017

An ecology is a system of interacting and or competing organisms or entities. Alternatively, it may also describe the study of such interactions or competition. In this paper I loosely consider the system of educationalists searching for content to use in their teaching practice to form such a system. Having returned from a course on ICT for social and group learning delivered by the company Smart Solutions (Vassallo 2010) in Malta, I decided to use what I had learnt to build a number of websites publicising the computer tools I had learned about. In choosing free websites, I was choosing platforms which would be available at no cost to educators, as I was hoping to promote teachers’ active participation in the online community, which had been a theme of the course. Using free internet sites, I built a wiki (Cuffe 2011a), on Wikispaces (Anon 2010b), a blog (Cuffe 2010a) on the WordPress.com site (Anon 2011g), a Google group (Cuffe 2010c) , on Google groups (Anon 2011c), and a Trailmeme (Cuffe 2011c), on the Trailmeme site (Anon 2011e). I also built a second blog (Cuffe 2010b) on Blogger (Anon 2011a) and shot a number of Videos (Cuffe 2010d) which I placed on the You Tube site (Anon 2011i). Finally, I built a Prezi (Cuffe 2010e), which I placed on the Prezi site. Some of the sites I created initially placed highly in Google search however web traffic did not seem to correspond in any clear way to my sites rank in search. This was surprising, however I noted that traffic would peak whenever I mentioned a specific site on an online forum, or on an email chat group, and this peak could be many times larger than the regular level of traffic coming in, presumably, from general search (see Figure 1). The rest of this paper describes what I did to explore this further.
Near Peers: Harnessing the power of the populous to enhance the learning environment
Authors: Ryan Barry James
Published: February 2017

NearPod is a multiplatform e-learning tool that allows students to engage with each other and the lecturer in real time, independent of learning space size or type. This research investigated the impact of NearPod use in two different third level educational settings. The rationale was the practical implementation of key trends in higher education, and enhancing the student learning experience, through the integration of BYOD (Bring Your Own Device) and flipped classroom learning. One aim of this project was to identify if NearPod, could address these trends in a simple, cost effective way. Secondly, the research sought to investigate if embedding engaging technology into the learning environment could enhance the student learning experience and create a truly interactive environment.The impact of NearPod as an interactive learning tool was evaluated in terms of student interaction, engagement and participation through NearPod facilitated synchronous learning activities. Evaluative data were collected in several forms; anonymous questionnaires, academic facilitated discussion fora with purposefully sampled students and a staff reflective diary. The data were qualitatively and quantitatively analysed, leading to a triangulated data set ensuring only valid themes emerged. Overall, the students perceived use of the technology, and the academic’s personal reflective writings, suggested that the learning environment evolved towards a student-orientated, interactive space where the students took ownership for their participation in the learning activity. Students became responsible for constructing their learning ‘product’; created by the students, for the students and, hence, their learning overall.
Accounting Quality and Trade Credit
Authors: Chen Deqiu , Liu Ming , Ma Tao , Martin Xiumin
Published: February 2017

SYNOPSIS

We examine whether firms with low accounting quality are more likely to use trade credit as a source of financing. Because of their advantages in overcoming information frictions, suppliers are more likely to provide trade credit to customers with low accounting quality. We therefore expect firms' use of trade credit to decrease with their accounting quality. We find results consistent with this prediction. We also find that this negative relation is more pronounced for customers with low inventory liquidation costs and high firm-wide information asymmetry. Our findings extend the literature linking firms' accounting quality to financial decisions.

JEL Classifications: G32; M41
An Evaluation of the General versus Specialist Nature of Top Accounting Journals
Authors: Summers Scott L. , Wood David A.
Published: February 2017

SYNOPSIS

Academic research has a role in advancing and enlightening society in broad areas of study. Many forces interact to influence the directions, topics, and methodologies used in research. In this paper, we explore and discuss the relationships between the top general-interest and specialist accounting journals. We test whether top journals (e.g., “Top 3” or “Top 6”), relative to a set of high-quality, but specialist, journals, (1) are perceived to be general in what they will consider publishing, (2) have historically published diverse sets of articles, (3) have editorial board members with diverse sets of interests and skills, and (4) publish the most highly cited articles by topic area and methodology. The results suggest that some of the top journals are not as general as their mission statements suggest and that they do not publish the most highly cited articles in some topic areas and methodologies. These results may help institutions consider whether “counting” only the top journals is an appropriate measure for judging faculty scholarship. The results suggest that counting articles in the traditional top journals alone will be problematic if institutions want to promote research in a broad range of accounting topics and issues in the profession.

Data Availability: Please contact the authors.
Relationships Between Type 2 Diabetes, Neuropathy, and Microvascular Dysfunction: Evidence From Patients With Cryptogenic Axonal Polyneuropathy
Authors: Emanuel Anna L. , Nieuwenhoff Mariska D. , Klaassen Erica S. , Verma Ajay , Kramer Mark H.H. , Strijers Rob , Vrancken Alexander F.J.E. , Eringa Etto , Groeneveld Geert Jan , Serné Erik H.
Published: February 2017

OBJECTIVE

This study investigated whether the relationship between neuropathy and microvascular dysfunction in patients with type 2 diabetes is independent of diabetes-related factors. For this purpose, we compared skin microvascular function in patients with type 2 diabetes with that of patients with cryptogenic axonal polyneuropathy (CAP), a polyneuropathy of unknown etiology.

RESEARCH DESIGN AND METHODS

Cross-sectional information was collected from 16 healthy controls (HCs), 16 patients with CAP, 15 patients with type 2 diabetes with polyneuropathy (DPN), and 11 patients with type 2 diabetes without polyneuropathy. Axonal degeneration was assessed with skin biopsy and nerve conduction studies. Microvascular skin vasodilation was measured using laser Doppler fluxmetry combined with iontophoresis of acetylcholine (ACh) and sodium nitroprusside (SNP).

RESULTS

Patients with CAP and DPN demonstrated a similar decrease in intraepidermal nerve fiber density and sural sensory nerve action potential compared with HCs. The vasodilator response to ACh was similar among patients with CAP (relative mean difference based on log values 13.3%; 95% CI −35.0 to 97.7%; P = 0.652) but was lower in the patients with diabetes with neuropathy (157.5%; 42.0–366.7%; P = 0.003) and without neuropathy (174.2%; 44.2–421.3%; P = 0.003) compared with HCs. No significant differences were found between the groups of patients with diabetes (P = 0.845). The vasodilator response to SNP was not significantly different among the groups (P = 0.082).

CONCLUSIONS

In this study, endothelium-dependent vasodilation was reduced in patients with type 2 diabetes regardless of the presence of polyneuropathy, whereas microvascular vasodilation was normal in patients with CAP. These data suggest that in type 2 diabetes, neuropathy does not contribute to impaired microvascular endothelium-dependent vasodilation and vice versa. In addition, this study suggests that impaired microvascular vasodilation does not contribute to CAP.
Aplicaciones de la Teoría de Juegos en el Proceso de Dirección y Administración Estratégica de Empresas
Authors: Vargas Valdivieso Maria Auxiliadora
Published: February 2017

El presente trabajo tiene como propósito determinar las Aplicaciones de la Teoría de Juego en el Proceso de Dirección y Administración Estratégica de Empresas, por ello se realizó una revisión de la literatura de las aportaciones conceptuales, perspectivas, hallazgos y contribuciones a la práctica administrativa que han realizado varios autores citados de forma lógica y ordenada en el presente documento, que para lograr el propósito planteado ha centrado su atención en revisar las aplicaciones en lo referente a las Finanzas, Marketing, Negociación y Administración de Operaciones. Y se establece como conclusión principal que la Teoría de Juegos tiene relación con la práctica administrativa debido a que brinda objetividad en cada uno de los procesos de la función administrativa; esto es, en lo referente a la toma de decisiones. De la misma forma muestra que existe una limitación que no se puede dejar de mencionar y es que al ser una teoría que fundamenta su estructura en modelos matemáticos, los cuales son visiblemente rígidos en lo que se refiere a las actividades humanas en las que se involucra comportamiento, lo que hace que las sugerencias o consejos proporcionados por la aplicacion de esta teoría no alcancen niveles altos de certeza.
PENYERAPAN ISTILAH ASING PADA TERMINOLOGI HUKUM DI INDONESIA
Authors: Rasjidi Ira Thania
Published: February 2017

Absorption of foreign terms and terminology of today become a problem because it is not adapted to the rules of Indonesian enhanced (EYD). Additionally rigid legal language and multiple interpretations.

By using the method of normative legal research analyzed data that was obtained from the library. As a result, the absorption of foreign terms are acceptable, facilitate relations in the international arena.

Keyword: Absorption; Terminology; Legal; Glossary; Foreign.
Nearshore Wind Resistance on Denmark’s Renewable Energy Island
Authors: Papazu Irina
Published: February 2017

The Danish island Samsø is world-famous as Denmark’s Renewable Energy Island. 21 wind turbines supply the island’s electricity. Today, public hostility toward a projected nearshore wind farm off the island’s preserved northern coast is growing. This paper takes its main theoretical cue from Gomart and Hajer’s (2003) call to open up political questions to empirical inquiry and to pay attention to the material settings in which political questions unfold. The paper seeks to make sense of the islanders’ unexpected opposition to a new wind farm, and it does so through a critique of the unexperimental and depoliticizing attitude – found in the empirical case as well as in some academic scholarship – of the NIMBY (Not In My BackYard) logic. Replacing the NIMBY logic of closing down deliberation with an empirical and ‘cosmopolitical’ (Stengers, 2005) approach to open up the space of politics to close investigation, the paper focuses on the empirical settings which give the controversy its specific shape and asks how the projected wind farm is interrogated, negotiated and recast as it travels through the socio-material politics of the wind controversy.
Mobile Application to Identify Indonesian Flowers on Android Platform
Authors: Karlita Tita , Basuki Achmad , Makarti Lakmi
Published: February 2017

Although many people love flowers, they do not know their name. Especially, many people do not recognize local flowers. To find the flower image, we can use search engine such as Google, but it does not give much help to find the name of local flower. Sometimes, Google cannotshow the correct name of local flowers. This study proposes an application to identify Indonesian flowers that runs on the Android platform for easy use anywhere. Flower recognition is based on the color features using the Hue-Index, shape feature using Centroid Contour Distance (CCD), and the similarity measurement using Entropy calculations. The outputs of this application are information about inputted flower image including Latinname, local name, description, distribution and ecology. Based on tests performed on 44 types of flowers with 181 images in the database, the best similarity percentage is 97.72%. With this application, people will be expected to know more about Indonesia flowers.Keywords: Indonesian flowers, android, hue-index, CCD, entropy
CFD Analysis of Nozzle Exit Position Effect in Ejector Gas Removal System in Geothermal Power Plant
Authors: Nugroho Setyo , Citrahardhani Ciptananda
Published: February 2017

The single stage ejector is used to extract the Non CondensableGas (NCG) in the condenser using the working principle of the Venturi tube. Three dimensional computational simulation of the ejector according to the operating conditions was conducted to determine the flow in the ejector. Motive steam entering through the convergent – divergent nozzle with increasing flow velocity so that the low pressure exist around the nozzle. Comparison is done also in a two dimensional simulation to know the differences occurring phenomena and flow inside ejector. Different simulation results obtained between two dimensional and three dimensional simulation. Reverse flow which occurs in the mixing chamber made the static pressure in the area has increased dramatically. Then the variation performed on Exit Nozzle Position (NXP) to determine the changes of the flow of the NCG and the vacuum level of the ejector.Keywords: Ejector, NCG, CFD, Compressible flow.
Review of A* (A Star) Navigation Mesh Pathfinding as the Alternative of Artificial Intelligent for Ghosts Agent on the Pacman Game
Authors: Zikky Moh.
Published: February 2017

Shortest pathfinding problem has become a populer issue in Game’s Artificial Intelligent (AI). This paper discussed the effective way to optimize the shortest pathfinding problem, namely Navigation Mesh (NavMesh). This method is very interesting because it has a large area of implementation, especially in games world. In this paper, NavMesh was implemented by using A* (A star) algorithm and examined in Unity 3D game engine. A* was an effective algorithm in shortest pathfinding problem because its optimization was made with effective tracing using segmentation line. Pac-Man game was chosen as the example of the shortest pathfinding by using NavMesh in Unity 3D. A* algorithm was implemented on the enemies of Pac-Man (three ghosts),  which path was designed by using NavMesh concept. Thus, the movement of ghosts in catching Pac-Man was the result of this review of the effectiveness of this concept. In further research, this method could be implemented on several optimization programmes, such as Geographic Information System (GIS), robotics, and statistics.
Spatio-Temporal Deforestation Measurement Using Automatic Clustering
Authors: Wina Rachmawan Irene Erlyn , Barakbah Ali Ridho , Harsono Tri
Published: February 2017

Deforestation is one of the crucial issues in Indonesia. In 2012, deforestation rate in Indonesia reached 0.84 million hectares, exceeding Brazil. According to the 2009 Guinness World Records, Indonesia's deforestation rate was 1.8 million hectares per year between 2000 and 2005. An interesting view is the fact that Indonesia government denied the deforestation rate in those years and said that the rate was only 1.08 million hectares per year in 2000 and 2005. The different problem is on the technique how to deal with the deforestation rate. In this paper, we proposed a new approach for automatically identifying the deforestation area and measuring the deforestation rate. This approach involves differential image processing for detecting Spatio-temporal nature changes of deforestation. It consists series of important features extracted from multiband satellite images which are considered as the dataset of the research. These data are proceeded through the following stages: (1) Automatic clustering for multiband satellite images, (2) Reinforcement Programming to optimize K-Means clustering, (3) Automatic interpretation for deforestation areas, and (4) Deforestation measurement adjusting with elevation of the satellite. For experimental study, we applied our proposed approach to analyze and measure the deforestation in Mendawai, South Borneo. We utilized Landsat 7 to obtain the multiband images for that area from the year 2001 to 2013. Our proposed approach is able to identify the deforestation area and measure the rate. The experiment with our proposed approach made a temporal measurement for the area and showed the increasing deforestation size of the area 1.80 hectares during those years.
PENERAPAN PSAK NO.52 DALAM PERUBAHAN MATA UANG PENCATATAN DAN PELAPORAN
Authors: Riduwan Akhmad
Published: February 2017

As from January 1, 2000, business companies in Indonesia are permitted to issue financial statement in currencies other than Rupiah asa long as the currency involved is a functional currency. Financial currency is essential currency in economic substantial, thai is dominant currency in the company’s operation. If the reporting currency uses functional currency, the recording currency also use the same functional currency. Consequently, the transactions which is stated ini other functional currency, Rupiah for example) should first be calculated in the functional curreny as a new recording currency. The procedure of converting recording and reporting is provided in the Pernyataan Standar Akuntansi Keuangan (PSAK) No.52.
PELAPORAN INFORMASI KEUANGAN MENURUT SEGMEN
Authors: Riduwan Akhmad
Published: February 2017

Consolidated financial statements does not wholly provide complete information of the company’s activities with many segments. To meet the need of the financial statement users, it is necessary to expose the segmental financial information. The main objective of the exposure of the segmental financial information is to provide information for the users about relativity scale, profit contribution and the growth trend of each company’s segments to enable the financial reports users to better evaluate the company as a whole. The preparation procedure of the segmental financial statement is provided in PSAK No.5. Segmental financial reporting is a must for the ging-public company. However, this segmental report does not preclude the whole consolidated financial statement, because a segmental repot is merely complimentary to make consolidated financial report more informative.
STRATEGI SUMBER DAYA MANUSIA UNTUK PENGENDALIAN JUMLAH PENDAPATAN ASLI DAERAH DAN BELANJA RUTIN DALAM RANGKA OTONOMI DAERAH
Authors: Soedjono Soedjono
Published: February 2017

The role of Human Resource Strategy in addition to the District Financial Competence forms essential characteristics which show that an autonomous district can implement its district autonomy. This indicates the District has potential human resources beside  its own financial authority and capacity so that it reduces to minimum its dependency upon the central government, thus the District Pure Revenue makes up the biggest part of the District Finance apart from  the Balance and Loan District Fund.In carrying out its administration, the city government is to allot Routine and Development Spending. The types and the amount of the routine spending is allotted for the daily administration operations, the principal source of which is the Pure District Revenue and the Apportion of Tax and non-Tax Receipts  from  the  Provincial Government should care.folly be controlled to maintain the ha/lance. The result of the research shows that during the period of ten years, the last three years of which the Pure District Revenue and the Apportion of Tax and non-Tax Receipts from the Provincial Government turned to be smaller than the Routine Spending. This indicates there  was lack of strategy in the application for the independency in the District Autonomy. In additions, the results of the study reveals that one of the main causes of the low source of revenue is that the city administration did not get the portion from the Apportion of Tax for Motor Vehicle and Taxfor Change of Ownership of Motor Vehicle and also the Tariff of Test for Roadworthy of the Motor Vehiclefrom the Provincial Government.  Where as this is an district potential  resource for City Administration.Related to the above cases the Surabaya City Government will individually and/or conjointly in a short time propose the Central Government to shortly annul the Laws No.18of1997 on District  Tax and District  Retribution and issue new Laws and also call for the East Java Provincial Administration the apportion of Tax for Motor Vehicle and Tax for  Change  of Ownership of Motor  Vehicle and also the  Tariff of Test for  Roadworthy of the Motor Vehicle to the amount of at least 50% so as to cover the Routine Spending and acquire Distri ct Saving.
MENGUKUR NILAI TUKAR (EXCHANGE RATE) VALUTA ASING DI INDONESIA
Authors: Martoatmodjo Soebari
Published: February 2017

Kurs valuta asing atau exchange rate sangat mempengaruhi perekonomian  suatu negara. Pengaruh itu merasuk kedalam seluruh aspek perekonomian baik disegi penawaran maupun permintaan disektor riil maupun sektor moneter. Ofeh karena itu depresiasi atau apresiasi mata uang nasional terhadap mata uang asing harus dicermati betul, agar perilaku dari kurs yang merupakan fungsi dari fundamental ekonomi maupun non fundamental dapat diperkirakan dengan tepat.Meskipun telah ditempuh dengan berbagai model pengukuran kurs, Rupiah masih sulit diprediksi dengan tepat. Tulisan ini bermakmd menganalisis beberapa masalah tersebut diatas.
PERSPEKTIF POLITIK EKONOMI OTONOMI DAERAH DIBAWAH UNDANG-UNDANG NOMOR 22 TAHUN 1999
Authors: Soesilo Soesilo
Published: February 2017

Otonomi daerah dibawah Undang-undang Nomor 22 Tahun 1999 mengandung perubahan-perubahan yang mendasar antara lain otonomi yang luas, nyata dan bertanggung jawab, kurangnya campur tangan pemerintah pusat terhadap pemerintah daerah, adanya keleluasaan pelaksanaan otonomi daerah dan adanya perimbangan keuangan antara pusat dan daerah yang lebih adil dan objektif. Oleh karena masalah otonomi daerah  pada dasarnya adalah masalah politik ekonomi, tinjauan perspektif politik ekonomi otonomi daerah akan dapat memperjelas esensi yang terkandung dalam otonomi daerah untuk dapat meliaht perubahan-perubahan yang mendasar dan sekaligus memberikan pemahaman bagaimana pelaksanaan otonomi daerah pada daerah-daerah otonom kabupaten maupun kota dapat terselenggara dengan sebaik-baiknya.Salah satu tantangan utama dalam pelaksanaan otonomi daerah adalah faktor sumber daya manusia sebagai faktor pelaksana otonomi daerah di daerah kabupaten maupun daerah kota sehingga diperlukan upaya-upaya untuk dapat meningkatkan kualitas sumber daya manusia aparat birokrasi pemerintah daerah
PENGARUH PENERAPAN TOTAL QUALITY MANAGEMENT TERHADAP PENGEMBANGAN SISTEM INFORMASI UNTUK MENILAI KUALITAS KINERJA ORGANISASI Studi Empiris pada Perusahaan Penerima ISO di Indonesia
Authors: Diamastuti Erlina
Published: February 2017

Telah banyak  penelitian yang menunjukkan bahwa manajemen kualitas berpengaruh terhadap kinerja organisasi . Hast! penelitian Benson et.al (1991) yang didukung a/eh penelitian Madu et.al. (1996) menunjukkan bahwa  terdapat hubungan antara dimenst kualitas dengan kinerja organisasi . Penelitian lain dilakukan oleh Ravtnchandran et.al (2000) yang menyatakan bahwa tujuan dart manajemen kualitas akan mencapai puncak terbaik ketika manajemen puncak menciptakan manajemen infrastruktur yang mengusulkan perbatkan pada desain proses dan menganjurkan stakeholders untuk mengembangkan desain dari proses pengembangan.Penelitian int bertujuan untuk mendapatkan buktt empiris mengenai pengaruh dart kepemtmpinan manajemen puncak, kecanggihan manajemen  infrastruktur, kecermatan proses manajemen dan partisipasi stakeholders sebagai elemen yang penting  dart total quality management  da/am pengembangan sistem tnformasi untuk mentlat kua/itas kinerja organisasi pada perusahaan penerima ISO di Indonesia.Pene/ittan ini menggunakan 113 perusahaan sebagai sampel dan manajer fangsional sebagai subyek penelitian. Dari hasil analisis berdasarkan AMOS, secara keseluruhan penelitian int membuktikan bahwa terdapat pengaruh yang signifikan dari kepemtmpinan manajemen puncak, kecanggihan manajemen infrastruktur, kecermatan proses manajemen, partistpast stakeholders dalam pengembangan sistem informasi untuk menilai kualitas kinerja organisasi.
PENGARUH STRUKTUR ORGANISASIONAL DAN LOCUS OF CONTROL TERHADAP HUBUNGAN ANTARA PENGANGGARAN PARTISIPATIF DENGAN KINERJA MANAJERIAL DAN KEPUASAN KERJA PADA ORGANISASI SEKTOR PUBLIK
Authors: Budi Riharjo Ikhsan
Published: February 2017

The purpose  of this research is to examine the existing relationship between participative budgeting with managerial peiformance  and job satisfaction empirically and to examine whether  organizational structure and  locus  of control  are  moderating  variables  that influence the relationship between participative  budgeting with managerial peiformance and job satisfaction in public sector organization. The samples of this research are taken from   hybrid public   sector organization population in east Java. From 550 sent questionnaire, there are 116 responden that send their answer back Only 99 questionnaire  that fulfill  the requirements to be processed in final  analysis:  20 from health organization, 32from educ.:alion urganizalion and 47 from BUMD & BUMN .Hypotheses testing technic that used to examine the relationship between participative budgeting and managerial performance and job satisfaction is simple linier regression. And to examine the interaction influence of two contingency factor (organizational structure and locus of control) use moderated regression analysis.The empirical result using simple regression show that participative budgeting influence the managerial peiformance and job satisfaction in public sector organization. But empirical result using moderated regression analysis show that participatiYe budgeting­ decentralization structure interaction affects managerial peiformance significantly and does not affects job satisfaction significantly.Interaction between participative budgeting and locus of control does not affect managerial peiformance and job satisfaction significantly in public sector urganization.
ANALISIS LAPORAN KEUANGAN DAN IMPLEMENTASINYA DI KOPERASI
Authors: Soejoto Ady
Published: February 2017

Analisis laporan keuangan perusahaan, termasuk koperasi merupakan alat penting untuk memperoleh informasi akurat dan terkini tentang posisi keuangan, dan hasil yang telah dicapai oleh koperasi, serla memherikan petunjuk hagi kreditor dan investor yang ingin berkiprah di koperasi. Analisis laporan keuangan koperasi terbatas untuk kepentingan anggota. Tidak semua analisis laporan keuangan dipaparkan di koperasi baik koperasi primer maupun sekunder. Rosio keuangan yang dapat dikemhangkan di koperasi secara komperhensif meliputi lima sehat koperasi yaitu: rasio kemampulabaan, pertumhuhan, asset, hutang dan cair. Rasio kemampulabaan dan pertumbuhan mengukur kinerja koperasi. Rosio asset mengukur manajemen aktiva dan investasi di koperasi.Rasio hutang dan cair mengukur kinerja kehijakan keuangan koparasi. Lima sehat koperasi tersehut hakekatnya merupakan standar kesehatan koperasi. Standar kesehatan koperasi mutlak diperlukan untuk mengembangkan koperasi sebagai organisasi ekonomi berdasarkan prinsip - prinsip koperasi.
PENGARUH DIMENSI KUALITASJASA TERHADAP LOYALITAS NASABAH BANK LIPPO CABANG PUCANG SURABAYA
Authors: Idayati Farida
Published: February 2017

Pentingnya pemaroran jasa hank sangat menunjang maraknya persaingan bisnis perbankan, oleh karena itu setiap bank perlu mengembangkan strategi pemasaran jasa dan mempertimbangkan dimensi kualitas layanan yang baik agar mampu menciptakan loyalitas nasabah.  Tujuan penelitian ini adalah untuk mengetahui faktor-faktor apa saja yang membentuk dimensi kualitas jasa menurut nasabah pada bank Lippo Cabang Pucang Surabaya. Jumlah Sampel 200 responden, sedangkan teknik  yang  digunakan  adalah  teknik  acidental  sampling,  artinya nasabah  yang  bisa  ditemui  dilapangan  dan  mau  mengisi  kuisioner  langsung  dijadikan sampel.  Proses ini berhenti,   bila telah mencapai 200 responden. Adapun teknik analisis data menggunakan analisisfaktor dan analisis regresi. Hasil analisis faktor menunjukkan hasil rotasi faktor semula sebanyak 30 faktor dapat diringkas menjadi 16 indikator dan 11 faktor inti. Dengan demikian faktor-faktor yang membentuk dimensi kualitas jasa terhadap loyalitas nasabah terdiri dari faktor-faktor: tata letak bangunan dan sarana penunjang, kinerja manajemen dan karyawan, lay out counter dan transaksi, customer service, sistem infomrasi data base, account officer, keamanan transaksi, hunting sistem, pengetahuan account officer, kesalahan posting dan kebutuhan produk non kredit. Faktor-faktor tersebut diatas secara bersama-sama berpengaruh signifikan terhadap loyalitas nasabah Bank Lippo. Berdasarkan besarnya nilai R Square (determinasi simultan) sebesar 0,353 atau 35,3% maka kesebelas faktor tersebut berpengaruh terhadap loyalitas nasabah sedangkan sisanya sebesar 64,7% dipengaruhi oleh faktor lain diluar faktor yang diteliti. Besamya nilai multiple R (korelasi simultan) sebesar 0,594 atau 59,4% yang berarti secara bersama-sama variabel bebas memiliki hubungan yang kuat terhadap variabel loyalitas nasabah. Hal ini karena nilai multiple R lebih besar dari 50%. Selain itu didukung dengan tingkat probabilitas sebesar 0,000 maka hipotesis pertama yang diajukan terbukti benar. Hipotesis kedua yang diajukan "Variabel reliability yang dominan mempengaruhi foyalitas nasabah Bank Lippo Cabang Pucang Surabaya" tidak terbukti karena variabel hunting sistem merupakan faktor dominan mempengaruhi loyalitas nasabah Bank Lippo.
PENGARUH FAKTOR-FAKTOR LINGKUNGAN MAKRO EKSTERN, LINGKUNGAN MJKRO EKSTERN, BAURAN PEMASARAN DAN LlNGKUNGAN NON PEMASARAN INTERN TERHADAP KlNERJA PEMASARAN DALAM RANGKA PEMBERDA YAAN INDUSTRI KECIL GULA MERAH DI KABUPATEN KEDIRI
Authors: Suparyadi Suparyadi
Published: February 2017

This research is meant to .find the influence of the macro and the micro external environment factors toward the marketing mix and the non  marketing  internal Environment factors, the irnpact of the macro and micro external  environment factors and the marketing mix and the non marketing internal environment factors toward the marketing performance factors , the impact of' the marketing performance factor toward the powerness level factor and the impact of the powerness level factor toward the marketing performance factor.This research object is red sugar small industries with sugar cane as the raw materials. These small industries selected based on the reasons that these object have  some potential contributions to the national economy and have some weaknesses as like the other small business. Statistically the test result used Structural Equation Model (SEM) AMOS Ver. 4.0I there are some  theorytical findings  that  indicate  spesific  conditions which should be managed seriously in order to increase small business empowerment.
PENGARUH CITRA MEREK DAN CITRA PENGECER TERHADAP RESPON MEREK DAN RESPON PENGECER MELALUI KEPUASAN MEREK DAN KEPUASAN PENGECER
Authors: Darmawan Didit , Pantja Djati Pantja Djati
Published: February 2017

This research tries to compare brand image electronic products and store image to brand responses and store responses through brand satisfaction and customer store- satisfaction. The dominating existence of brand image and store image where customers buy the product.The result of this research shows that brand satisfaction influence brand responses than customer store-satisfaction. The contribution of this research for managers is that positive store image and customer store- satisfaction doesn’t mean that customer will not switch to other store but brand image and customer satisfaction to brand potentially hold the brand switching intention.
KEPUASAN PELANGGAN TERHADAP LAYANAN PURNA JUAL ALAT BANTU OPERASIONAL PERBANKAN OLEH PT. MURNI SOLUSINDO NUSANTARA SURABAYA
Authors: Alisjahbana Juita
Published: February 2017

The aim of this research is to examine correlation of quality of after sales service and customer satisfaction at PT. Murni Solusindo Nusantara Surabaya. The survey method used in this research and data collecting technique are questionaires survey. The independent variable is service of quality with sub variables are  tangibles, reliability, responsiveness, assurance and empathy. The dependent variable is customer satisfaction. Dates were analized using multiple regression and correlation analysis. The result of this research shown that simultaneously  and partially tangibles, reliability, responsiveness, assurance and empathy have correlation  significant with customer satisfaction  with  regression  model is Y = 6,042 + 0,698 X1 + 0,788 X2 + 0,985 X3 + 0,70 X3 + 0,688 X5.
PERBEDAAN KEBIJAKAN KANTOR BERSAMA SAMSAT I DAN KANTOR BERSAMA SAMSAT II KOTA SURABAYA DALAM MEMBERIKAN PELAYANAN
Authors: Subroto Subroto
Published: February 2017

The purpose of this research is to analyze the different policy applications of Integrated Under One Roof Administration System (Samsat) and its implementation which is related to the services  towards the society as the owners of vehicles in Surabaya. In order that purpose can be realized, the witer conducted a comparative research between the implementation of the integrated instruction (Samsat) in 1993 with that of  the integrated office (Samsat) in 1999 of Surabaya I and the integrated office of Surabaya II.The results of the field research show that the work performance of Samsat in Surabaya  is low. The lowest performance was in legalization of vehicle license, extention of motor vehicle license, and new vehicle and incoming mutation. The results also show that the work performance of Samsat I is lower than Samsat II.
EKSTERNALITAS EKSPOR ASEAN KE JEPANG DAN AMERIKA SERIKAT
Authors: Soejoto Ady , Kaluge David
Published: February 2017

The objective of this research is to obtain externalities model of direct export to real GDP several ASEAN states. It is already known that Japan and United States represent biggest commerce partners to state of ASEAN. From result of analysis, there are significance influences of direct export to Asian Continent and America to real GDP some members of ASEAN. Partially, export to Japan and America do not fully give  any influence to the real GDP signicance of Malaysia, Singapore and of Filippine. Model of Estimation show trend go up for both GDP real and also direct export to the ASEAN country (Indonesia, Malaysia, Philippine, and Singapore).
ANALISIS FAKTOR-FAKTOR INTERNAL PERUSAHAAN YANG MEMPENGARUHI KEPUASAN KERJA KARYAWAN PT. PETRO CENTRAL GRESIK
Authors: Johanes Johanes , Soekiman Susanto
Published: February 2017

Human as source, as generally and their live looking for happiness while constitute of equation from live satisfaction. Every individual has satisfaction level while different – appropriate with value – has been valid in their self. More many aspects in the job while equation with those individual desire so more lower of satisfaction level that he feels. Satisfaction work according Herzberg (1957:107) configured to be 2 category that is: satisfaction  or motivator and dissatisfies or hygiene factor. Satisfies is factors as source of satisfied work configure: opportunity achievement, confession, responsibility, work while more challenge and dissatisfies configure: work condition, salary/ fee, supervision/ leadership style while constitute of dissatisfies work. To increase productivity and effective work of employ the researcher adopt problem satisfied work of employ PT. Petro Central Gresik. Research while writer has been done with used analyst factor from program SPSS. Result finding variable while dominan affect work satisfied employ is salary variable/ fee (X2) with loading 0,86. Beside that influenced by six other variable that is in a series: variable of leadership style with loading 0,8; variable of work condition with loading 0,78; variable working while more challenge with loading 0,77; and variable confession with loading 0,74.Based on that finding, the researcher suggest for PT. Petro Central Gresik to increase satisfaction work of employ, where more give attention is:  the leader of company should cooperate to increase satisfaction work of employ as whole, this very important to maximize result, because higher of work satisfaction employ could be increase productivity and effective work of employ, so leader of company holding on 2 core factor and 7 variable, with stress of core factor also variable while dominant influenced about work satisfaction, so can increase that productivity and effective work.