bluuebunny/crossref_metadata_2025 huggingface dataset:
Tranformasi Pela dan Kristologi demi Kebersamaan Hidup di Maluku
Authors: Iwamony Rachel
Published: October 2018

Terganggunya hubungan antar umat beragama, termasuk antara Kristen dan Islam pernah terjadi di Maluku. Pengalaman itu menantang baik orang Islam maupun orang Kristen untuk merumuskan secara baru, cara beragama mereka. Dalam pergumulan itu, baik Islam maupun Kristen Maluku melihat budaya lokal, yaitu pela sebagai alternatif yang menyatukan mereka. Pela adalah salah satu sistem lokal Maluku yang menghubungkan dua atau tiga negri yang tidak memiliki relasi kekeluargaan, menjadi negeri bersaudara. Tetapi, perlu diakui bahwa pela juga menciptakan pola relasi insider versus outsider. Oleh karena itu, perlu pemaknaan yang baru terhadap pela. Dari perspektif Kristen, transformasi tidak saja terhadap pela, tetapi juga terhadap Kristologi sebagai salah satu dasar kehidupan Kristiani. Inilah yang dikaji penulis dalam artikel ini, yang dipresentasikan pada Semiloka Mengevaluasi Arah dan gerak Teologi Feminis Kristen di Indonesia, yang diselenggarakan oleh Persekutiuan Perempuan Berpendidikan Teologi. Hasil Semiloka ini kemudian diterbitkan sebagai proseding oleh PERSETIA pada tahun 2015.
A defense of meta-analytic thinking in behavioral science
Authors: Marshall Caleb Z.
Published: October 2018

We discuss how questionable research practices in behavioral science (such as p-hacking) effect meta-analyses. Moreover, we argue that abandoning meta-analytic techniques is an overreaction to concerns of type I errors.
Passive-Aggressive Executive Power
Authors: Lain Corinna Barrett
Published: October 2018

What do the death penalty, driving violations, drugs, deportation, and the Defense of Marriage Act (�DOMA�) have in common, besides the letter �d�? The answer is passive-aggressive executive power, and in the brief discussion that follows, I use these five factual contexts to illustrate five variations of what I mean. When those charged with enforcing the law would prefer not to, what they do is not so different from what the rest of us do when pushed. At least five passive-aggressive responses easily come to mind�and at the outset, I set aside the �Just say no� response, which is an exercise of executive power but is not in the passive-aggressive category (because it is just plain aggressive). Here are the five responses: (1) do nothing, and hope nobody notices; (2) do something silly, and make a mockery of the whole enterprise; (3) say that you would do something, but you are too busy; (4) say that you would do something, but you are not competent; and say, in a moment of rare clarity and self-awareness, �Fine, I�ll do it, but let�s just be clear�I don�t want to.� In the discussion that follows, I first flush out these responses with my five examples�the death penalty, driving violations, drugs, deportation, and DOMA. I then offer some normative thoughts about each of these responses using the standard of a reasonably prudent thirteen-year-old and parallel institutional considerations in the realm of executive power.
The Virtues of Thinking Small
Authors: Lain Corinna Barrett
Published: October 2018

Professor Lain argues that, in efforts to determine how close American states are to abolishing the death penalty, scholars should "think small," examining the ground level issues that affect its imposition. Among the issues she explores are exonerations of defendants, the legality and obtainability of lethal injection drugs, and the high costs of seeking and imposing capital punishment.
Religious Neutrality in the Early Republic
Authors: Campbell Jud
Published: October 2018

Governmental neutrality is the heart of the modern Free Exercise Clause. Mindful of this core principle, which prevents the government from treating individuals differently because of their religious convictions, the Supreme Court held in Employment Division v. Smith that a neutral law can be constitutionally applied despite any incidental burdens it might impose on an individual�s exercise of religion. Conscientious objectors such as Quakers, for instance, do not have a constitutional right to be exempt from a military draft. Thus, neutrality now forms both the core and the outer limit of constitutionally guaranteed religious freedom. Judged according to founding-era views, however, this interpretation of the Free Exercise Clause is deeply problematic. Although historical scholarship has focused on the particular issue of religious exemptions, this Article takes a different approach by reexamining early debates about neutrality itself. These neglected sources demonstrate that modern cases invert the founding-era conception of religious freedom. For the Founders, religious freedom was primarily an unalienable natural right to practice religion�not a right that depended on whether a law was neutral. This evidence illuminates not only a significant transition in constitutional meaning since the Founding but also the extent to which modern priorities often color our understanding of the past.
Tribute to Professor Carroll "John Was Third"
Authors: Gibson James
Published: October 2018

In any law school, there are those of us-most of us, really who like to hear ourselves talk. We think that no conversation is complete until we have voiced our views. But then there are those rare few who do not feel that need, who instead have a talent for picking their moments and crystallizing an issue with a single, insightful observation. That was John Carroll. At a faculty meeting, in a colloquy with a visiting scholar, and of course in the classroom, John could be counted on to say the wise thing at just the right time. His quiet voice could fill a room. It is impossible to contemplate never hearing it again.
Mancession or Momcession? Good Providers, a Bad Economy, and Gender Discrimination
Authors: Tait Allison Anna
Published: October 2018

Against this backdrop of precarious and disappearing work, two new elements became important: who was out of work, and how those still employed were navigating bad jobs. These questions laid the foundation for a flood of stories concerning unemployment and bad employment. Unsurprisingly, gender played a leading role in the debates. This article will discuss these two concerns--employment and workplace discrimination-as they intersect with gender and gender stereotypes.
A New Approach to Nineteenth-Century Religious Exemption Cases
Authors: Campbell Jud
Published: October 2018

Scholars frequently cite early nineteenth-century cases to ascertain the original meaning of the Free Exercise Clause. Previous studies, however, have ignored crucial trends in those decisions, thus leading to mistaken emphasis on the denial of religious accommodation claims. This Note argues that prevailing theological views, skepticism of courtroom declarations of religious belief, and contemporary notions of judicial deference better explain nineteenth-century cases than does a wholesale rejection of judicially enforceable religious exemptions. This novel approach clarifies previously unexplained tensions in early free exercise opinions. It also suggests that the Supreme Court�s holding in Employment Division v. Smith is inconsistent with many nineteenth-century decisions, notwithstanding Justice Scalia�s claim to the contrary in his concurrence in City of Boerne v. Flores. Moreover, past studies have failed to appreciate the enormous midcentury shift in constitutional meaning in response to Mormon polygamy and widespread Catholic immigration. This transformation leaves originalism incapable of providing a consistent account of the Free Exercise Clause.
Finality in Brownfields Remediation and Reuse
Authors: Eisen Joel B.
Published: October 2018

The intersection of brownfields redevelopment and these broader concerns presents a host of issues. Does redevelopment of brownfields connect to a larger vision for the city that links with "smart growth" and climate action goals? Retooling the original developer-centered vision of VCPs to promote broader goals is an ongoing challenge. Has the affected community been involved in planning for brownfields remediation, or has the developer controlled the process? The latter narrows the ability to view the project as part of a community-wide plan, and undermines its legitimacy. Finally, if brownfields redevelopment yields benefits, how can we measure success over the long term? Metrics for assessing this are only just now emerging. As I note in Part III, many key questions have incomplete answers today, and as a result, finality in brownfields remediation and reuse continues to elude us. I draw a number of examples from New Jersey, a Rust Belt state with many brownfields and a complex history of dealing with them. 20 Recent developments in that state, including a 2009 state statute that privatized cleanups, and well-publicized funding shortfalls and regulatory errors in 2011, highlight the challenges of contemporary brownfields redevelopment.
CPUE as an index of relative abundance for nearshore reef fishes
Authors: Haggarty Dana , King Jacquelynne R.
Published: October 2018

Using density measurements derived by SCUBA diving, we have verified that research angling catch per unit of effort (CPUE) is a useful measurement of the relative abundance of nearshore reef species when the appropriate habitat is targeted. We found a strictly proportional relationship between lingcod and copper rockfish CPUE and density using a ranged major axis regression. This relationship did not hold for quillback rockfish since this study did not target their preferred depth range; nor for kelp greenling. Researchers must be aware of such limitations when using CPUE as a measure of relative abundance.
Less “Story” and more “Reliability” in cognitive neuroscience
Authors: Huber David E. , Potter Kevin , Huszar Lucas D.
Published: October 2018

In this commentary, we focus on the role played by journals, editors, and post-publication replications for ensuring the reliability of published studies. We present evidence that the 'replication crisis' has not impacted the field of cognitive neuroscience, in contrast to psychology. To address this situation, we advocate for confirmation before publication when feasible, either through replication or preregistration. For previously published exploratory studies, we propose forward-going links that reference subsequent replication attempts. Finally, based on our experiences with post-publication replication, we recommend that journals use peer-review that is sufficiently independent of the original publication.
Individual Differences in Lexical Learning Across Two Language Modalities: Sign Learning, Word Learning, and Their Relationship in Hearing Non-Signing Adults
Authors: Martinez David , Singleton Jenny
Published: October 2018

A considerable amount of research has been devoted to understanding individual differences in lexical learning, however, the majority of this research has been conducted with spoken languages rather than signed languages and thus we know very little about the cognitive processes involved in sign learning or the extent to which lexical learning processes are specific to word learning. The present study was conducted to address this gap. Two-hundred thirty-six non-signing adults completed 25 tasks assessing word learning and sign learning (via associative learning paradigms) as well as modality-specific phonological short-term memory, working memory capacity, crystallized intelligence, and fluid intelligence. Latent variable analyses indicated that, when other variables were held constant, fluid intelligence was predictive of both word and sign learning, however, modality-specific phonological short-term memory factors were only predictive of lexical learning within modality—none of the other variables made significant independent contributions. It was further observed that sign and word learning were strongly correlated. Exploratory analyses revealed that all lexical learning tasks loaded onto a general factor, however, sign learning tasks loaded onto an additional specific factor. As such, this study provides insight into the cognitive components that are common to associative L2 lexical learning regardless of language modality and those that are unique to either signed or spoken languages. Results are further discussed in light of established and more recent theories of intelligence, short-term memory, and working memory.
An Extended Commentary on Post-Publication Peer Review In Organizational Neuroscience
Authors: Prochilo Guy A , Louis Winnifred R , Bode Stefan , Zacher Hannes , Molenberghs Pascal
Published: October 2018

Note: this manuscript has been peer reviewed and is published in Meta-Psychology. Please cite as: Prochilo, G. A., Louis, W. R., Bode, S., Zacher, H., & Molenberghs, P. (2019). An Extended Commentary on Post-publication Peer Review in Organizational Neuroscience. Meta-Psychology, 3. https://doi.org/10.15626/MP.2018.935 | While considerable progress has been made in organizational neuroscience over the past decade, we argue that critical evaluations of published empirical works are not being conducted carefully and consistently. In this extended commentary we take as an example Waldman and colleagues (2017): a major review work that evaluates the state-of-the-art of organizational neuroscience. In what should be an evaluation of the field’s empirical work, the authors uncritically summarize a series of studies that: (1) provide insufficient transparency to be clearly understood, evaluated, or replicated, and/or (2) which misuse inferential tests that lead to misleading conclusions, among other concerns. These concerns have been ignored across multiple major reviews and citing articles. We therefore provide a post-publication review (in two parts) of one-third of all studies evaluated in Waldman and colleague’s major review work. In Part I, we systematically evaluate the field’s two seminal works with respect to their methods, analytic strategy, results, and interpretation of findings. And in Part II, we provide focused reviews of secondary works that each center on a specific concern we suggest should be a point of discussion as the field moves forward. In doing so, we identify a series of practices we recommend will improve the state of the literature. This includes: (1) evaluating the transparency and completeness of an empirical article before accepting its claims, (2) becoming familiar with common misuses or misconceptions of statistical testing, and (3) interpreting results with an explicit reference to effect size magnitude, precision, and accuracy, among other recommendations. We suggest that adopting these practices will motivate the development of a more replicable, reliable, and trustworthy field of organizational neuroscience moving forward.
Predicting Features that Drive Retention using Heterogenous Supervised Models Ensembles
Authors: Niculae Stefan
Published: October 2018

Making a decision on what to invest development time in is dif- ficult. Today’s market is so competitive that you cannot afford to focus on negligible product features. Based on reported customer behavior, I propose a ranking of the most important features with the help of statistics and machine learning. Following this advice leads to making informed decisions leading to good use of devel- opers’ time.
Reinforcement Learning vs Genetic Algorithms in Game-Theoretic Cyber-Security
Authors: Niculae Stefan
Published: October 2018

Penetration testing is the practice of performing a simulated attack on a computer system in order to reveal its vulnerabilities. The most common approach is to gain information and then plan and execute the attack manually, by a security expert. This manual method cannot meet the speed and frequency required for efficient, large-scale secu- rity solutions development. To address this, we formalize penetration testing as a security game between an attacker who tries to compro- mise a network and a defending adversary actively protecting it. We compare multiple algorithms for finding the attacker’s strategy, from fixed-strategy to Reinforcement Learning, namely Q-Learning (QL), Extended Classifier Systems (XCS) and Deep Q-Networks (DQN). The attacker’s strength is measured in terms of speed and stealthi- ness, in the specific environment used in our simulations. The results show that QL surpasses human performance, XCS yields worse than human performance but is more stable, and the slow convergence of DQN keeps it from achieving exceptional performance, in addition, we find that all of these Machine Learning approaches outperform fixed-strategy attackers.
Participatory market chain appraisal for the full range of agroforestry products including market trends and growing markets
Authors: Amatya S. M. , Nuberg I. , Cedamon E. , Shrestha K. K. , Pandit B. H. , Aulia P. , Joshi M. , Dhakal B.
Published: October 2018

This paper focuses on the participatory market chain analysis of agroforestry products in six sites of two districts (Kavre and Lamjung) of Nepal. In total, 93 market actors were involved in the study, in which 80 persons were purposively selected from Local Resource Person (LRP) and Local Resource Group (LRG) members and 13 persons were randomly selected from the local, district and national level traders. Primary data on agroforestry products was collected through Participatory Rural Appraisal (PRA) tools following several field visits. Fourteen agroforestry products in Lamjung and 20 agroforestry products in Kavrepalanchok district were selected for analysis. The findings showed that small-scale production and insufficient service to farmers from the village level agriculture collection centers and cooperatives are the major constraints to effective and efficient market chain development and management. The main factors responsible for increasing the production of agroforestry products are the rise in awareness among LRPs/ LRGs about agroforestry practices along with institutional and policy development to facilitate the marketing of agroforestry products. The paper concludes by highlighting the controlling factors in agroforestry business. Banko JanakariA Journal of Forestry Information for NepalVol. 27, No. 2, 2017, page: 32-45
Assessment of void fraction predictability of system codes in subchannels
Authors: Lee Y. S. , Kim T.
Published: October 2018

Dedicated subchannel analysis codes have been employed to subchannel analyses. However, the recent development of thermal-hydraulic system codes with advanced two-phase flow models and three-dimensional components has resulted in more accurate and precise prediction of multiphase phenomena in nuclear reactor systems. The accurate prediction of the void fraction is one of the most important factors in subchannel analyses. This paper aims at assessing the applicability of three different system codes to the prediction of the void fraction against NUPEC experiment used for OECD/NRC PSBT benchmark. In this study, all cases for single channels and bundles in the benchmark database have been analyzed by using TRACE V5.0 Patch 5, MARS-KS 1.4, and RELAP5/MOD3.3 Patch 5, respectively. It is concluded that the applied system codes have a systematic difficulty in void fraction prediction under low void fraction conditions and additional assessment should be performed for low void fraction conditions including subcooled boiling regime.
Describing Food Availability in Schools Using Different Healthy Eating Guidelines: Moving Forward with Simpler Nutrition Recommendations
Authors: McIsaac Jessie-Lee D. , Ata Nicole , Kirk Sara F.L.
Published: October 2018

Purpose: Internationally, there is debate on whether a nutrient or a food-based approach to policy is more effective. This study describes the food/beverage availability in schools in Nova Scotia through a comparison of a traditional nutrient classification (“Maximum/Moderate/Minimum”), currently used in the provincial school policy and a simplified food-based system (“Core/Extra”).

Methods: School food environment audits were conducted in schools (n = 25) to record the food and beverages available. Registered dietitians categorized information using both the nutrient-based and simplified food-based classification systems. Number and percent in each category were described for items.

Results: Food and beverage items consisted of breakfast, lunch, snacks, beverages, and vending of which 81% were permissible by the policy, whereas only 54% were categorized as Core. Many snacks and vending items classified as Extra fell within either Moderate (45% and 35%, respectively) or Minimum (29% and 33%, respectively) categories.

Conclusions: Dietitians have a role to support interpretation of classification systems for school nutrition policies. The nutrient-based classification used in the policy permitted some items not essential to a healthy diet as defined by the Extra food-based classification. However, the food-based Core/Extra categorization had less detail to classify nutrients.
Dietary Changes Albertan Women Make During Pregnancy: Thematic Analysis of Self-reported Changes and Reasons
Authors: Nichols Sarah Frank , Galesloot Suzanne , Bondarianzadeh Dolly , Buhler Susan
Published: October 2018

Purpose: To explore dietary changes Albertan women make during pregnancy, reasons they make changes, and alignment with prenatal nutrition recommendations.

Methods: Women up to 6 months postpartum were recruited in public health centres and Primary Care Networks. Qualitative data were collected through a self-administered survey including 2 open-ended questions that asked about changes made to food/beverage intake during pregnancy and why these changes were made.

Results: A majority (n = 577) of the 737 women completing the survey described changes they made to their food/beverage intake during pregnancy and 193 respondents provided reasons for these changes. Increased intake of fruits/vegetables, meat, milk, and their alternatives (n = 600); limiting or avoidance of foods/beverages known to be harmful during pregnancy (n = 445); and increased food/fluid intake or meal/snack frequency (n = 405) were commonly reported dietary changes. Motivations relating to health and to control physiological changes/manage health conditions were the most frequent reasons provided.

Conclusions: Women make diverse dietary changes and have various motivations for food choices during pregnancy. A majority make dietary changes to support a healthy pregnancy. However, the motivation to control discomforts and respond to hunger and thirst sensations reflect a stronger influencer on women’s choices than is currently addressed in prenatal nutrition messages.
DESENVOLVIMENTO SUSTENTÁVEL: apontamentos sobre a relação entre o direito ao meio ambiente ecologicamente equilibrado e o conceito de desenvolvimento de Amartya Sen
Authors: Pereira Carmem Letícia da Maia
Published: October 2018

O presente trabalho tem como intuito analisar a compatibilidade da teoria de desenvolvimento criada por Amartya Sen com o direito ao desenvolvimento ecologicamente sustentável trazido pela Constituição Federal, e sob essa perspectiva estudar a possibilidade de um desenvolvimento sustentável embasado em tal teoria. O artigo foi escrito com base em revisão bibliográfica e tendo como referencial teórico o conceito de desenvolvimento para Amartya Sen. A relevância de tal artigo pode ser percebida pela crise econômica que o Brasil está passando e que, muitas vezes, faz aprovar medidas inconstitucionais com o discurso do crescimento econômico.
The Principles of International Classification of Health Interventions of World Health Organization
Authors: Tyurina Irina
Published: October 2018

The application of the nomenclature of medical services in the Russian Federation revealed limitations of its structure and content. The analysis of international experience in the classification of medical interventions can help to improve this nomenclature. World Health Organization has prepared a draft of the International Classification of Health Interventions (ICHI), which should be a part of a family of health-related international classifications. It is not yet finished and cannot be used for the classification of medical services on a national level; however, its main principles have already been formulated. All interventions are classified according to three levels (axes): target of intervention; action (the essence of intervention), and means. Lists of types of targets, actions and means have been developed, and recommendations on the classification and coding of medical interventions have been proposed for various situations. There are significant differences in the approach to the classification of medical interventions between ICHI and the Russian nomenclature of medical services. A detailed comparative analysis of the classification principles in ICHI and in the nomenclature is needed.
Optimization of Costs of Inpatient Medical Care for Patients that Need Selective Antidotes to Muscle Relaxants after Abdominal Surgery
Authors: Obukhova Olga , Laricheva Irina , Brutova Anna , Yastrebova Yelena , Zamyatin Mikhail
Published: October 2018

The article thoroughly considers the algorithm of substantiation of tariff changes for completed cases paid at the expense of obligatory health insurance by diagnostic-related groups on the level of Russian regions. The analysis is performed on the example of patients, who need fast recovery of neuromuscular conductivity after administration of muscle relaxants during abdominal surgical operations including cholecystectomy. The data from the official statistical report forms on the number of abdominal surgical interventions for 2005–2017 were used. The results on the frequency of the use of muscle relaxants were based on the data obtained from medical organizations in different regions of Russia. The analysis of the procurement of muscle relaxants was performed using the data from the analytical system for monitoring of such procurement.
Biskup i prezbiteri u obzoru ekleziologije zajedništva
Authors: Vuković Davor
Published: October 2018

The aim of this paper is to reflect on the relationship between the bishop and presbyters in view of the ecclesiology of communion, i.e. the ecclesiology of the Second Vatican Council. The author gives an insight into the essence of the offices of bishop and presbyter, and into the question of their mutual relationship in the perspective of the ecclesiology of communion. The bishop and presbyters are not isolated in the church community, nor are they for their own purpose, but can be understood properly only in view of the communion of the whole people of God, and in the perspective of service which represents an important dimension of ecclesiastical office and authority. In this regard, the offices of bishop and presbyter, as well as their relationship, must first be characterized by co-operation, co-responsibility, mutual respect, and acknowledgment, all in the atmosphere of essential Christian communion and service in love. The author further points to two ‘holy’ concerns: the concern of the bishop for the presbyters, and the concern of the presbyters, especially parish priests for the entrusted parish community. The last part of the paper seeks to raise awareness about the importance of justice within the church community, especially in relationships between bishops and presbyters.
Model Inovasi Akselerasi Minat Baca yang Berkelanjutan Di Kabupaten Ciamis
Authors: Tasrin Krismiyati
Published: October 2018

Studi menunjukkan bahwa inovasi pemerintah daerah perlu terus didorong dalam rangka untuk memperbaiki kinerja reformasi birokrasi dan menyelesaikan berbagai persoalan kontekstual yang terjadi di tingkat daerah. Sejak tahun 2014, pemerintah pusat melalui Kementerian PAN dan Reformasi Birokrasi, terus mendukung dan mendorong pemerintah daerah untuk menggalakan inovasi. Makalah ini menjelaskan desain inovasi pemerintah daerah yang berkelanjutan dalam rangka untuk meningkatkan minat baca di Kabupaten Ciamis, Provinsi Jawa Barat. Peningkatan minat baca telah menjadi isu pengembangan strategis di Kabupaten Ciamis sebagaimana tercantum dalam rencana pembangunan daerah 2014-2019. Dengan menggunakan metode studi kasus, penelitian ini berupaya menjawab persoalan rendahnya minat baca dengan membuat desain Model Stakeholders Partnership yang melibatkan berbagai pemangku kepentingan. Dalam hal ini, kejelasan rumusan visi dan peran masing-masing stakeholder yang terlibat, kejelasan saluran yang digunakan untuk membangun komunikasi antar pemangku kepentingan, dukungan peraturan dan pemasaran melalui media sosial merupakan faktor penting bagi inovasi pemerintah daerah yang berkelanjutan terutama dalam rangka meningkatkan minat baca masyarakat.
Pengaruh Gender Dan Muatan Etika Dalam Pengajaran Akuntansi Keuangan Pada Persepsi Etika Mahasiswa
Authors: Triani Andina Ayu
Published: October 2018

This research is an experimental research which is conducted to examine the effect of gender and ethics toward ethical perceptions for accounting students. 

   The objects of this research were students who were taking intermediate accounting class at Multimedia Nusantara University and Bakrie University. For the data analysis techniques, validity of data was analyzed by using Confirmatory Factor test analysis (CFA), the reliability test data was analyzed by using the Cronbach Alpha Coefficient (α), and hypothesis tests was analyzed by using simple regression (Simple Regression).

   All of the data used in this research are valid and reliable. The classical assumption test was done before the hypothesis test was analyzed. From the results of hypothesis testing, Ha1 was rejected which means that gender variables cannot be used to predict the perception of ethics and Ha2 was rejected which means that charges of ethics cannot be used to predict the perception of ethics.

Keywords: gender, ethics, perception of ethics
engaruh Motivasi Kerja dan Budaya Organisasi Terhadap Kinerja Karyawan Bank Syariah
Authors: Prakosa Nursatrio Adi
Published: October 2018

This research is a causal The purpose of this research was to determine the effect of motivation and organizational culture on employees’ performance of Islamic banks.  The object in this study are the employees of Syariah Mandiri bank located in Jakarta area and Muamalat bank located in Bekasi area, which amounted to 101 respondents. Tests used in this research are validity test, reliability test, classic assumptions test, and hypotheses test using multiple linear regression analysis.  The result of this research showed that motivation and organization culture have significant impact towards employees’ performance on Islamic banks both partially and simultaneously.

Keyword: motivation, organizational culture, performance
Pengaruh Skeptisisme Profesional Auditor, Risiko Audit, Pengalaman Audit, Keahlian, Dan Independensi Terhadap Ketepatan Pemberian Opini Audit
Authors: Christiani Agnes Puji , Kurnia Ratnawati
Published: October 2018

The purpose of this research is to determine the impact of between the auditor’s professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant.  This research done by survey method the responden are senior auditors, supervisors, managers, and partners in public accountant office in Jakarta and Tangerang. The samples were taken by non-probability sampling method with using convenience sampling. The total samples used in analysis are 102 responden. Data analysis conducted by using multiple regression. Hypothesis testing to determine whether any significant relationship between auditor’s professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant.  The result of hypothesis testing showed that professional skepticism, auditors, audit risk, the audit experience, expertise, and independence as simultaneously have significant influence to the accuracy of audit opinion by public accountant. Meanwhile, only audit experience and independence has significant influence to the accuracy of audit opinion by public accountant. Other three variables, which auditor’s professional skepticism, audit risk, audit expertise have no significant influence to the accuracy of audit opinion by public accountant.

Keyword: auditor’s professional skepticism, audit risk, audit experience, audit expertise, and independence with the accuracy of audit opinion by public accountant.
Analisis Pemahaman Wajib Pajak dan Iklan Pajak Terhadap Tingkat Kepatuhan Wajib Pajak Dalam Pajak Bumi dan Bangunan di KPP Tangerang Timur
Authors: Darmawan Nico
Published: October 2018

This research was conducted to analyze relationship between the understanding of the taxpayer and the tax advertising towards compliance of taxpayer to pay Land and Building Tax (PBB) in the Tax Office (KPP) East Tangerang especially in sub-district Ciledug. Objects of this research are taxpayers who pay PBB in KPP East Tangerang especially in sub-district Ciledug and had seen tax advertising in both mass media and electronic media. The samples were taken by non-probability sampling method by using convenience sampling. The total samples used in analysis are 100 respondents. In the technique of data analysts, this research do the validity test by pearson correlation, reliability testing with coefficient Cronbach’s alpha, the classical assumption test, hypothesis testing multiple regression, t test, and F test. The result showed that the understanding of taxpayer have a significant effect on compliance of taxpayer and the tax advertising have  insignificant effect on compliance of taxpayer, meanwhile the understanding of taxpayer and tax advertising simultaneously had a significant effect on compliance of taxpayer.

Keywords: Tax Advertising, Compliance of Taypayer, The Understanding of Taxpayer
Pengaruh Indikator Ekonomi Makro, Kinerja Keuangan Perusahaan, Dan Risiko Sistematis terhadap Harga Saham
Authors: Fatrin Hellen Tiara , Kurnia Ratnawati
Published: October 2018

The objective of this research is to examine the effect of macroeconomic factors, financial performance and also systematic risk partially and simultaneously toward stock price. The macroeconomic factors are proxied by inflation and Bank Indonesia interest rate, company financial performance are proxied by Price Earning Ratio (PER), Earning per Share (EPS), Return on Asset (ROA), and Return on Equity (ROE), and also systematic risk is proxied by beta.  The object of this study are companies which have listed in Indeks LQ-45 in period 2007-2011. The samples are 11 companies determined based on purposive sampling. Data used in this study is secondary data such as financial statements, annual reports, inflation rate, Bank Indonesia interest rate, and stock price.  The results of this study are (1) macroeconomic factor proxied by inflation does not have partial significant effect to stock price (2) macroeconomic factor proxied by Bank Indonesia interest rate does not have partial significant effect to stock price (3) company financial performance proxied by Price Earning Ratio has partial significant effect to stock price (4) company financial performance proxied by Earning per Share has partial significant effect to stock price (5) company financial performance proxied by Return on Asset  does not have partial significant effect to stock price (6) company financial performance proxied by Return on Equity does not have partial significant effect to stock price (7) systematic risk proxied by Beta  does not have partial significant effect to stock price (8) macroeconomic factors,company financial performances, and systematic risk have simultaneous significant effect to stock price.

Keywords: macroeconomic factor, financial performance, systematic risk, inflation, Bank Indonesia interest rate, Price Earning Ratio (PER), Earning per Share (EPS), Return on Asset (ROA), and Return on Equity (ROE), beta, stock price.
Pengaruh Kompensasi Terhadap Kinerja Karyawan Dengan Motivasi Sebagai Variabel Intervening
Authors: Wijaya Oei, Francis Elizabeth , Zaroni Zaroni
Published: October 2018

The objective of this research is to examine the effect of compensation towards employee’s performance with motivation as the intervening variable. The data of this research consisted of primary data that was collected by distributing questionnaires to 100 employees in several banks and investment companies in Semarang for the year 2012. The sample in this study determined based on convenience sampling method. The regression analysis and path analysis are used in this study. Based on the analysis data, the result of this study are (1) compensation has a positive influence toward employee performance, (2) compensation has a positive influence toward motivation, (3) motivation has a positive influence toward employee performance, (4) compensation has a positive influence toward employee performance with motivation as the intervening variable.

Keywords: compensation, motivation, employee performance, intervening variable.
Pengaruh Kualitas Pelayanan Pajak dan Penerapan Sanksi Perpajakan Terhadap Kepatuhan Wajib Pajak Orang Pribadi di KPP Pratama Kosambi - Tangerang
Authors: Ariesta Cindy , Suryaningsih Rosita
Published: October 2018

Tax revenue has a significant role for Indonesia towards the state expenditure budget every year. The purpose of this research is to analyze the influence of tax service quality and tax penalties towards individual tax payer’s compliance.  Objects in this study are the individual tax payers who are listed in Tax Service Office (Kantor Pelayanan Pajak) Kosambi - Tangerang. The samples are selected by Convenience Sampling Method. Data sources used in the form of primary data and techniques of data collection is done by distributing the enclosed questionnaire instruments that have been given a score.  The results of this study are (1) Tax Service Quality has significant impact towards individual tax payer’s compliance, (2) Tax Penalties has significant impact towards individual tax payer’s compliance.

Key word: Tax Service Quality, Tax Penalties, Tax Payer’s Compliance
Pengaruh Ukuran Perusahaan, Debt to Equity Ratio, Return on Equity, Produktivitas dan Current Ratio Terhadap Peringkat Obligasi
Authors: Martinus Martinus , Suryaningsih Rosita
Published: October 2018

The objectives of this research is to examine the effect of Company Size proxied by Total Asset, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity proxied by Total Asset Turn Over (TATO), and Current Ratio (CR) both partially and simultaneously towards Bond Rating. Bond rating is important to be considered by investors and creditors since it can indicate the company’s default risk. The objects of this study are financial institution which were entire financial companies that issuing bonds and rated by PT PEFINDO for 2012, 2013, and 2014, and listed at the Indonesia Stock Exchange periode 2011-2013. Total sample in this research are 18 companies that selected with purposive sampling and analyzed by using multiple regression method. The data used in this study are secondary data such as financial statements and list of bond rating PT PEFINDO. The result of this research indicates that (1) Company Size proxied by Total Asset had a significant affect towards bond rating (2) Debt to Equity Ratio (DER) had no effect towards bond rating (3) Return On Equity (ROE) had no effect towards bond rating (4) Productivity proxied by Total Asset Turn Over (TATO) had no effect towards bond rating (5) Current Ratio (CR) had no effect towards bond rating (6) Company Size, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity, and Current Ratio (CR) simultaneously have a significant effect towards Bond Rating.

Keywords: Company Size, Debt to Equity Ratio (DER), Return On Equity (ROE), Productivity, Current Ratio (CR), Bond Rating
Implementasi Tata Kelola Perusahaan Terhadap Nilai Perusahaan: Studi Empiris pada Perusahaan di Indonesia
Authors: Diana Patricia
Published: October 2018

Indonesia as one of developing countries should prepare for intense business competition in international market by continuously improving their financial performance which reflected by profitability enhancement. In order to achieved this goals, companies should build synergic relationship between stakeholders. Implementation of corporate governance is believed can assist companies in improving firm value by minimizing cost and maximize companies’ profit. This study aims to investigate the effect of corporate governance implementation on Indonesian companies. Corporate Governance Perception Index (CGPI) which establish by Indonesian Institute of Corporate Governance (IICG) used as proxy for corporate governance implementation, and ROA used as proxy for firm value. All the data obtain from Indonesia Stock Exchange (IDX) database and period 2008 to 2012 used as observation period. The result show that implementation of corporate governance has significant effect with firm value proxy by ROA. This study also concludes that market will be more concern on CGPI which generated through documentation and presentation indicators and also observation indicators rather than self-assessment indicators. This indicates that market would trust the information which comes from independen external parties. The result will be useful for investor in making their investment decision which based on profitability consideration.

Keywords: Corporate Governance, CGPI, ROA, profitability
Pengaruh Penerapan Sistem Informasi Akuntansi, Pemanfaatan Sistem Informasi, Efektivitas Penggunaan Sistem Informasi Akuntansi, Kepercayaan Atas Teknologi Sistem Informasi Akuntansi, Dan Teknologi Informasi Terhadap Kinerja Individu Karyawan
Authors: Lukiman Renaldy , Lestarianto JB Widodo
Published: October 2018

The purpose of this research was to examine the effect of Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness of The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, and Information Technology towards The Individual Employees Performance. The analysis method used in this research is multiple regression analysis. The sample of this research were the employees who work at Manufacturing Company’s Accounting and Finance and using accounting information system. The sample in this research based on nonprobability sampling method, and the sampling technique was convenience sampling. The data used in this research was primary data. The results of this research are: (1) Implementation of Accounting Information Systems has not influence towards The Performance of Individual Employees, (2) Use of Information Systems, The Effectiveness of The Use of Accounting Systems, Confidence In The Technology of Accounting Information Systems, and Information Technology has significant influence towardsThe Performance of Individual Employees, (3) Implementation of Accounting Information Systems, Use of Information Systems, The Effectiveness og The Use of Accounting Information Systems, Confidence in the Technology of Accounting Information Systems, Information Technology simultaneously have significant influence towards Performance of Individual Employees.

Key Words: Confidence in the Technology of AIS, Implementation of AIS, Information Technology, Performance, Effectiveness of the Use of Accounting Information System, Use of Information Systems.
Likuiditas, Good Corporate Governance, Ukuran Perusahaan, Dan Dampaknya Terhadap Kinerja Perusahaan
Authors: Simon Suwandi , Kurnia Ratnawati
Published: October 2018

Financial Statements provides information about financial condition that can be used by stakeholders to analyze firm performance to make the right decisions. The objective of this study was to obtain empirical evidence about the effect of liquidity proxies by Current Ratio, Good Corporate Governance and Firm Size towards Firm Performance proxies by Return on Asset, listed at Indonesia Stock Exchange for the period 2013 2015. Good Corporate Governance proxies by Managerial Ownership, Director Size, Board of Commissioner and Independent Commissioner The object in this research was manufacturing companies listed at Indonesia Stock Exchange (IDX) for the period 2013-2015. The sample was selected by using purposive sampling method. There were 19 companies that fulfill the sample criteria. The secondary data used in this research was analyzed by using multiple regression method. The results of this research were current ratio, managerial owneship, director size, board commissioner, and independent commissioner simultaneously had significant effect towards firm performance. Partially, Director Size and Current Ratio have positive significant effect towards Firm Performance. But Managerial ownership, board of commissioner, and independent commissioner had no positive significant effect towards firm performance.

Keywords: Current Ratio, Firm Performance, Firm Size, Good Corporate Governance, Return On Asset I
Analisis Sektor Industri Pertanian pada Model CAPM
Authors: Kiky Andreas
Published: October 2018

The most popular Asset Pricing that has been known for long time was CAPM. This model offers very simple approach and strong fundamental theory for financial literature. Base of previous research using time-series data, this model show very good explanation in explain variation of portfolio return. Aim of this research is to find some pattern in different industrial sector, especially agriculture sector. Keywords: CAPM, Empirical Evidence, Abnormal Return, Stock Return
The Role of New Media in Facilitating Entrepreneurship in Tourism - Case Study: Promoting Komodo Island in East Nusa Tenggara
Authors: Kania Dessy
Published: October 2018

Tourism is an important of the Indonesia economy as well as a significant soure of  the country’s foreign exchange revenues. According to the Center of Data and Information- Ministry of Culture and Tourism, the growth of foreign visitor arrivals to Indonesia has increased rapidly by  9.61 percent since 2010 to present.

One of the most potencial tourism destinations is Komodo Island located  in East Nusa Tenggara. With the island’s unique qualities, which include of habitat of the Komodo dragons and beautiful and exotic marine life, it is likely to be one of the promising tourism destinations in Indonesia and in the world. In 1986,  the island has been declarated as a World Heritage site by UNESCO.

The Ministry of Culture and Tourism countinously promotes many of the country’s natural potential in tourism through various media: printed media, television and especially new media. However, there challenges for Indonesian tourism industry in facilitating entrepreneurship skills among the local people in East Nusa Tenggara. According to the Central Boreau of Statistics (2011), East Nusa Tenggara is considered as one of the poorest provinces in Indonesia where the economy is lower than the average, with a high inflation of 15% , and unemployment of 30%. This research is needed to explorefurther the phenomenon behind the above facts, aiming at ex-amining the role of  new media in facilitating entrepreneurship in the tourism  industry in Komodo Island. The result of this study are expected to provide insights that can help local tourism in East Nusa Tenggara.

Keywords: Tourism, Enterpreneurship, New Media
Tradisi Hermeneutika dan Penerapannya dalam Studi Komunikasi
Authors: Putra R. Masri Sareb
Published: October 2018

Tradisi  “Hermeneutika” sudah dikenal dalam mitologi Yunani lewat figur Hermes yang dikenal piawai menafsirkan pesan “dunia atas” atau realitas ontologis untuk disampaikan kepada manusia. Kemudian, Hermeneutika dipraktikkan para pakar untuk menemukan makna hakiki sebuah teks alkitab.Sekolah Frankfrut kemudian mengembangkan metode Hermeneutika sebagai cabang filasafat yang mencapai puncaknya pada Gadamar. Akan tetapi, hermeneutika baru menarik perhatian para pakar Amerika pada 1976.Di Indonesia, Hermeneutika belum banyak digunakan untuk studi komunikasi, padahal hermeneutika dapat membongkar makna yang terselubung di balik realtias yang ada di balik teks dan wacana secara radikal.