bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH LEVARAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP PENGUNGKAPAN INFORMASI LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI 2008-2012
Authors: Situmorang Monang , Yuliawati Neng Lia
Published: July 2019

ABSTRAKJenis penelitian yang digunakan dalam skripsi ini adalah verrifikatif, dengan metode penelitian yang digunakan adalah explanatory survey, dan teknik penelitian yang digunakan oleh penulis adalah statisttik deskriptif dan statistic inferensial. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftar di Burs Efek Indonesia Periode 2008-2012. Pengambilan sampel dilakukan berdasarkan metode purposive sampling, sehingga diperoleh sampel sebanyak enam perusahaan. Metode analisis menggunakan Regresi Linear Berganda, dengan pengujian hipotesis uji statistic t dan ujji statistic F serta menggunakan alat bantu SPSS. Hasil penelitian menunjukan bahwa tingkat Leverage dan profitabilitas perusahaan sampel mengalami fluktuasi kearah yang kurang baik sedangkan ukuran perusahaan setiap tahunnya mengalami peningkatan. Berdasarkan penngujian statistic secara simultan leverage, ukuran perusahaan dan profitabilitas berpengaruh signifikan terhadap pengungkapan informasi laporan keuangan. Sementara secara parsial hanya ukuran perusahaan yang berpengaruh secara signifikan terhadap pengungkapan informasi laporan keuangan, seedangkan leverage dan profitabilitas tidak berpengaruh signifikan terhadap pengungkapan informasi laporan keuangan.
PENGARUH ANALISIS FINANCIAL LEVERAGE TERHADAP PENINGKATAN EARNING PER SHARE (EPS)
Authors: Maimunah Siti Maimunah , Puspita Rahajeng Niken
Published: July 2019

Keuntungan pemilik perusahaan dispesifikasikan ke dalam laba untuk pemegang saham biasa atau disebut sebagai earning per share (EPS). Konsep financial leverage sangat penting untuk menunjukkan analisis keuangan dalam melihat trade off antara resiko dan tingkat keuntungan dari berbagai sudut keputusan yang terbaik. Penelitian yang dilakukan berhubungan dengan pengaruh analisis financial leverage terhadap peningkatan earning per share (EPS). Jenis penelitian ini merupakan penelitian korelasional dengan jumlah sampel sebanyak 5 perusahaan sub sektor tekstil dan garment yang terdaftar di Bursa Efek Indonesia selama periode 2010-2013. Pemilihan sampel ini dilakukan dengan metode purposive sampling, dan data yang digunakan adalah data sekunder. Proses analisis data yang dilakukan terlebih dahulu adalah uji asumsi klasik dan selanjutnya dilakukan pengujian hipotesis, dengan metode statistik yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa secara parsial, financial leverage yang terdiri dari debt to equity ratio dan total debt to total assets ratio secara simultan tidak terdapat pengaruh yang signifikan terhadap earning per share (EPS). Hasil pengujian secara parsial menunjukkan bahwa variabel debt to equity ratio dan total debt to total assets ratio tidak terdapat pengaruh yang signifikan terhadap earning per share (EPS).Kata kunci: financial leverage (debt to equity ratio dan total debt to total assets ratio), earning per share.
KEMAMPUAN BERKOMITMEN PARA PELAKU UMKM DALAM PENGEMBALIAN MODAL PINJAMAN/KREDIT SEBAGAI LANDASAN PRINSIP KEPERCAYAAN (Kondisi UMKM di Kecamatan Bogor Selatan)
Authors: Jaenudin Jaenudin , Iryani Lia Dahlia , Timuriana Tiara , Herlisnawati Dessy
Published: July 2019

Para pengusaha yang dapat bertahan pada masa krisis ekonomi, kebanyakan berasal dari usaha yang berskala kecil dan menengah, dikarenakan sebagian besar tidak berhubungan dengan perbankan yang pada saat itu tengah dilanda krisis. Namun seiring membaiknya kondisi perekonomian, para pelaku UMKM perlu memiliki akses perbankan terutama untuk meningkatkan produktivitas dan kemampuan berwirausahanya.Penelitian ini dimaksudkan untuk menggali potensi para pelaku UMKM di wilayah Kecamatan Bogor Selatan, khususnya yang menyangkut komitmen dengan pihak pemberi kredit agar memperoleh kemudahan dalam bantuan kredit dari perbankan. Penelitian ini membatasi permasalahan pada: berapa dan darimana modal awal para pelaku UMKM; bagaimana pengelolaan modal pinjaman yang dilakukan para pelaku UMKM; dan bagaimana kemampuan para pelaku UMKM berkomitmen untuk memenuhi syarat kredit dari perbankan.Berdasarkan hasil penelitian, bahwasanya jenis modal pada saat pendirian dominan diperoleh melalui modal sendiri sebanyak 86,25%, sedangkan yang menggunakan fasilitas modal pinjaman hanya 4,375% dari para pelaku UMKM. Adapula UMKM yang menggunakan modal campuran yaitu modal sendiri ditambah dengan modal pinjaman sebanyak 8,75%; dan terlihat hanya 8% pelaku UMKM yang terlibat dengan pihak bank, sedangkan 92% lainnya belum pernah melakukan peminjaman dengan pihak bank; Sedangkan untuk besarnya pencapaian laba operasional sebanyak 79% para pelaku UMKM mendapatkan keuntungan pada kisaran Rp1.000.000 sampai dengan Rp10.000.000. Hal tersebut merupakan cerminan kemampuan para pelaku UMKM untuk dapat memiliki akses perbankan. Dimana kemampuannya dalam mengembalikan pinjaman dapat dilakukan sesuai dengan kesepakatan yang telah ditetapkan.Kata Kunci : Modal Awal, Modal Sendiri, Modal Pinjaman serta Laba Operasional.
PENGARUH STRUKTUR MODAL TERHADAP PPh BADAN TERUTANG PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI SEMEN YANG TERDAFTAR DI BEI PERIODE 2010-2013
Authors: Simamora Patar , Ryadi Muhamad Ressa Mahardika
Published: July 2019

The One of the company's goal is to maximize the welfare of shareholders or investors by maximizing the company's value by obtaining the maximum profit the other hand, paying taxes is one of the company's liabilities that cant be avoided. However, the company can undertake tax management so that the amount of tax to be paid to be low. One tax management relating to the use of debt is the interest expenses on debt including the cost of business that can be a deduction from income, causing the company's taxable income is reduced, which in turn will reduce the amount of tax to be paid by the company. Data processing method is by descriptive statistical analysis with analysis tools that multiple linear regression. The results showed that the value of the variable LDAR is that t hitung> t tabel or 2,384> 2,229 then H0 rejected, which means LDAR partially affect the corporate income tax payable. For the value of the variable DER is t hitung> t tabel or 2,350> 2,229 then H0 rejected, which means DER partially affect the corporate income tax payable. Simultaneous testing values obtained F count> F table or 6.931> 2.816 means LDAR and DER simultaneously have an impact on corporate income tax payable. It can be concluded that: (1) LDAR affect the corporate income tax payable, (2) DER affect the corporate income tax payable, and (3) LDAR and DER jointly affect the corporate income tax payable.Key words: LDAR, DER, and Income Tax Payable
ANALISIS RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS DALAM MENDUKUNG PEMBIAYAAN PADA PT BANK DANAMON INDONESIA, TBK.
Authors: Iryani Lia Dahlia , Herlina Herlina
Published: July 2019

The performance assessment of the financial aspects of the company more frequently using financial ratio analysis techniques. This analysis requires the financial statements at least the last two years. With the financial ratio analysis will be able to determine the level of liquidity, solvency, and profitability. A research technique that used is quantitative analysis (nonstatistik). From the research result showed that the ratio of liquidity, solvency, and profitability tends to increase and financing of PT Bank Danamon Indonesia, Tbk was in a healthy state, based on the results of tests performed that financing in PT Bank Danamon Indonesia, Tbk in 2011 increased by 777 962. This is due to an increase in the level of solvency. Increased financing occurs due to the condition of PT Bank Danamon Indonesia, Tbk. in a liquid state when viewed from the level of liquidity.Keywords: Liquidity Ratios, Solvency Ratios, Profitability Ratios, and Financing
PENERAPAN PSAK NO.30 MENGENAI PERLAKUAN AKUNTANSI SEWA DAN PENGARUHNYA PADA LAPORAN KEUANGAN PT. BFI FINANCE INDONESIA, TBK.
Authors: Alipudin Asep , Ningsi Rati Pitria
Published: July 2019

This study was to determine (1) The treatment of lease transactions recorded by PT. BFI Finance Indonesia, Tbk. during the leasing period, (2). Comparing the accounting treatment of lease during the leasing period between conducted by PT. BFI Finance Indonesia, Tbk. with SFAS No. 30 (3). Knowing the impact of lease accounting treatment carried out by PT. BFI Finance Indonesia, Tbk to the Company's Financial Statements. This type of research that used in this research is quantitative descriptive analysis (non-statistical). The data that used were the financial statements. BFI Finance Indonesia, Tbk. during the period 2011 to 2013, the independent variable SFAS No. 30 regarding the accounting treatment of leases. The dependent variable is the effect on the financial statements BFI Finance Indonesia, Tbk. The research is shows that the accounting treatment applied by PT. BFI Finance Indonesia, Tbk on assets acquired through financing activities is by using finance leases (capital leases) and in depreciation by the straight-line method or straight-line method. Treatment as a capital lease is in accordance with SFAS No. 30 but in the lease transaction recording by the company shows the approximate recording errors and grouping. This will affect the fairness of the financial statements performance therefore necessary adjusting entries to correct those mistakes.Keywords: Adoption of PSAK No. 30
PENGARUH STRUKTUR MODAL TERHADAP EARNING PER SHARE PADA PT TELEKOMUNIKASI INDONESIA TBK
Authors: Maimunah Siti , Megasatya Tiara Shinta
Published: July 2019

Each company is always needed of funds or capital in order to get the needs of daily operations as well as to develop the company. In conducting the funding decision, the company is required to consider and analyze the sources and economically in order to finance the investment needs as well as business activities. The funding decisions will affect the company's capital structure. Investors and creditors use information as a measure funding the capital structure of the company. The purpose of this research was to test empirically the influence of capital structure to earnings per share. Based on the results of research and statistical tests that have been done, variable debt to asset ratio is partially no effect on earnings per share. Because of output t test showed that the results of the regression coefficient of variable debt to asset ratio is 2.042. This value is smaller than t table that is equal to 2.0796. And variable debt to equity ratio is partially an effect on earnings per share. Because based on output t test showed the results of the regression coefficient of variable debt to equity ratio produced is -3.998. This value is smaller than t table that is equal to -2.0796. Then Based on statistical test output F together (simultaneously) the independent variable (debt to asset ratio and debt to equity ratio) have an effect on earnings per share. This can be proven by the calculated F value generated at 22.302 larger than F table is 3,47 and it can be concluded that the capital structure (debt to asset ratio and debt to equity ratio) simultaneously or jointly effect on earnings per share.Key words: Debt to Asset Ratio, Debt to Equity Ratio, dan Earnings per Share
PENGARUH EPS, ROE, ROA DAN DER TERHADAP HARGA SAHAM PADA PERUSAHAAN SUB SEKTOR SEMEN YANG TERDAFTAR DI BEI
Authors: Alipudin Asep
Published: July 2019

The purpose of this study was to determine the effect of earnings per share (EPS), return on equity (ROE), return on assets (ROA) and debt to equity ratio (DER) to the price of shares in the sub-sector of cement which is listed on the Stock Exchange simultaneously. There is also the test used is the classic assumption test, test the coefficient of determination, t test, and F test results show earnings per share (EPS), return on equity (ROE), return on assets (ROA) and debt to equity ratio (DER) jointly positive effect on stock prices at a cement company listed on the Indonesia stock Exchange (BEI) in the period 2010-2014.Keywords: Earning per Share (EPS), Return on Equity (ROE), Return on Assets (ROA), dan Debt to Equity Ratio (DER)
ANALISIS PENGARUH ARUS KAS TERHADAPPROFITABILITAS PADA PT MAYORA INDAH TBK
Authors: Sasongko Hendro , Apriani Dewi
Published: July 2019

This study aims to determine whether the cash flows either partially or simultaneously affect the profitability (ROA) at PT Mayora Indah Tbk 2010-2014. Research on the cash flow analysis of the effect on profitability. This type of research is a correlational study with a total sample of 10 per six months in the financial statements at PT Mayora Indah Tbk during the period 2010-2014. The process of data analysis done first is the classic assumption test before hypothesis test. Statistical method used is multiple linear regression using SPSS. The results showed that cash flow is comprised of operating cash flow, cash flow investing and financing cash flows simultaneously there is no significant effect on profitability (ROA). Partial test results show that the variable operating cash flow, cash flow investing and financing cash flow is not a significant influence on profitability (ROA).Keywords: operating cash flow, investing cash flows, financing cash flow and profitability (ROA).
FAKTOR-FAKTOR YANG MEMPENGARUHI KEBERHASILAN PENERAPAN AKUNTANSI PEMERINTAH BERBASIS AKRUAL (STUDI KASUS PADA PEMERINTAH KOTA BEKASI)
Authors: Slamet Budiman
Published: July 2019

This study was aimed to examine the effect of training/technical guidance on accrual-based governments financial statements against human resource competency as well as to test the head of government agencies commitment, competency of human resource, and accounting application usage against successful adoption of accrual-based government accounting. This research implemented survey explanatory approach by surveying some agencies (SKPDs) of Bekasi city government. The analytical method used is path analysis with the help of AMOS software for data processing questionnaires. The results of this study are: (1) training/technical guidance preparation of the accrual-based governments financial statements partially positive effects on human resource competency (2) head of government agencies commitment partially positive influences on the success of the accrual-based government accounting implementation (3) human resource competency partially positive influences on the success of accrual-based government accounting implementation (4) accounting applications usage partially positive influences on the success of the accrual-based government accounting implementation and (5) head of government agencies commitment, accounting applications usage, as well as human resource competency simultaneously affect positively on the success of government's adoption of accrual-based accounting.Keywords: Head of Government Agencies Commitment, Training/Technical Guidance on Accrual-Based Governments Financial Statements, Competency of Human Resource, Accounting Applications Usage, Implementation of Accrual-Based Accounting for Government
ANTECEDENT TERHADAP KEPATUHAN WAJIB PAJAK BADAN DENGAN TAX AMNESTY SEBAGAI PEMODERASI
Authors: Dewi Ayu Komala , Djadang Syahril , Darmansyah Darmansyah
Published: July 2019

ABSTRACTThis study aims to identify and analyze the impact of tax audit and enforcement of compliance on corporate tax payers, with the tax amnesty as a moderating factor. The study population was registered corporate tax payers in KPP Pratama Depok. This research is using random sampling method with a total of 100 respondents. Data analysis was performed using Moderate Regression Analyst (MRA), which contains elements of interaction (multiplication of two or more independent multiplication) by using SPSS 22 for windows. The study used a questionnaire statement that is processed with statistical test. The results showed that the tax audit, law enforcement if it is moderated by tax amnesty has positively significant impact on tax compliance entities. Keywords: Tax Audit, Enforcement, Tax Amnesty, Tax Payer Compliance
DETERMINAN PREDIKSI KRISIS PERBANKAN BERBASIS BANKING SECTOR FRAGILITY INDEX
Authors: Hamida Dian , Ahmar Nurmala , Djaddang Syahril
Published: July 2019

The unfavorable condition of the banking system has a major impact on the economy in Indonesia. The existence of monthly BSF (Banking Sector Fragility) index can be used to decide whether the national banking system is experiencing crisis at some point. This study aims to analyze how the effect of capital (CAR), profitability, liquidity, Gross Domestic Product (GDP), inflation and exchange rate against banking crisis based on Banking Sector Fragility Index listed in Indonesia Stock Exchange 2010-2014 period in Indonesia. Data analysis technique in this research is using statistical approach that is descriptive statistic analysis and logistic regression. The results showed that capital, Gross Domestic Product, inflation and exchange rate did not affect the banking crisis based on Banking Sector Fragility Index in Indonesia and profitability. Meanwhile liquidity had an effect on to banking crisis based on Banking Sector Fragility Index in Indonesia. Keywords: BSF Index, CAR, Profitability, Liquidity, GDP, Inflation, Exchange Rate
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP PENCEGAHAN FRAUD DI DALAM PROSES PENGADAAN BARANG DAN JASA
Authors: Larasati Yarry Septia , Sadeli Dadang , Surtikanti Surtikanti
Published: July 2019

The aim of this study is to obtain empirical data about the influence of internal control role, whistleblowing system, and good governance both partially and simultaneously to the prevention of fraud. This research involving 53 respondents in the scope of Directorate General of Marine Spatial Management Ministry of Marine Affairs and Fisheries, Republic of Indonesia. This research apply a survey by questionnaire as research instrument while methods used to process and analyze data on research are descriptive analysis and analysis of multiple regression. The results show that internal control role, whistleblowing system, and good governance have significant effects against fraud prevention partially, with count t larger than t table and positive value of regression. Furthermore, internal control role, whistleblowing system and good governance effect simultaneously to the prevention of fraud with the count f larger than f table. From this study, it can be concluded that internal control role, whistleblowing system and good governance whether partially and simultaneously effect prevention of fraud. Keywords: Internal Control, Whistleblowing System, Good Governance, Prevention of Fraud
SISTEM PENGENDALIAN INTERN PEMERINTAH DALAM PENGUKURAN KINERJA PEMERINTAHAN DI KABUPATEN BANDUNG
Authors: Yasmin Yasmin
Published: July 2019

This paper studies and analyzes the implementation of Internal Control System of Government (SPIP) related to performance in Bandung regency, especially at district level. Descriptive is used as a research method with a qualitative approach. The result of this research is SPIP implementation in sub-district limited to SPIP internalization in all work process in organization, through five elements that is controlling environment, risk assessment, controlling activity, information and communication, and monitoring. Control environment not yet supported by commitment from leaders and all apparatus which can be seen from evaluation result of performance accountability system of government institution at sub-district in Bandung regency with average score obtained in CC criteria. Evaluation is performed on five major components of performance management including: Performance planning, Performance measurement, Performance reporting, Performance evaluation and Achievement of organizational goals/ performance. From assessment result, internal evaluation component becomes the smallest scoring contributor with almost 40% sub-districts are in the range of 2.00 to 4.00. Therefore the study resulted in the conclusion of the lack of consistent internal control application by the sub-districts, thus the commitment and the role of sub-district leadership to increase the role of the team of SPIP that has been established in the district.
INFLUENCE OF INCOME TAX PAYMENT AND DIVIDEND POLICY TO THE LEVERAGE POLICY IN MANUFACTURING COMPANY LISTED IN INDONESIA STOCK EXCHANGE YEAR 2012-2016
Authors: Arianto Wahyu Yunus , Irawati Wiwit
Published: July 2019

This study aims to determine the effect of income tax expense and dividend policy on leverage policy at manufacturing companies listed on Indonesia Stock Exchange 2012-2016, This study uses secondary data in the form of financial statements. The research population is listed on Indonesia Stock Exchange 2012-2016. The sampling method used is purposive sampling with the sample of research amounted to 32 companies so that the research observation amounted to 160. The analysis technique used is multiple linear regression analysis. The result of the research shows that: (1) income tax expense has significant effect on leverage policy, (2) dividend policy has no effect on leverage policy, and (3) income tax expense and dividend policy simultaneously have significant effect on leverage policy.
PERANAN KEBIJAKAN PENJUALAN KREDIT UNTUK MENJAGA LIKUIDITAS DAN MENINGKATKAN PROFITABILITAS PADA PT MITRA ABADI KARYA UTAMA
Authors: Maimunah Siti , Rohani Siti
Published: July 2019

ABSTRAKSeiring dengan perkembangan jasa infrastruktur dan konstruksi selama beberapa tahunini, usaha PT Mitra Abadi Karya Utama menunjukan peningkatan penjualan yang signifikan.Salah satu strategi untuk meningkatkan penjualan tersebut adalah dengan memberikan kreditkepada pelanggannya, sehingga mengakibatkan tertanamnya dana bentuk piutang.Permasalahan yang penulis temui adalah terjadi peningkatan perolehan laba bersih namuntidak diikuti dengan peningkatan penagihan/penerimaan kas dari pelunasan piutang. Tujuanpenelitian ini adalah (1) untuk mengetahui kebijakan penjualan kredit pada PT Mitra AbadiKarya Utama; (2) untuk mengetahui likuiditas dan profitabilitas pada PT Mitra Abadi KaryaUtama; dan (3) untuk mengetahui apakah kebijakan penjualan kredit yang diterapkanberperan untuk menjaga likuiditas dan meningkatkan profitabilitas pada PT Mitra AbadiKarya Utama.Jenis penelitian yang digunakan adalah deskriptif eksploratif dengan metode penelitianstudi kasus dan teknik penelitian kualitatif dan kuantitatif (non statistik). Hasil penelitianmenunjukan bahwa (1) kebijakan penjualan kredit pada PT Mitra Abadi Karya Utama masihkurang tepat karena analisis kredit yang diterapkan dengan menggunakan metode 4C(character, capacity, capital, dan collateral) masih belum optimal; (2) likuiditas PT MitraAbadi Karya Utama belum tercapai sesuai dengan periode kredit yang telah diberikan karenareceivable turnover pada tahun 2009-2012 mengalami penurunan dan average collectionperiod pada tahun 2009-2012 mengalami peningkatan; (3) kebijakan penjualan kredit yangditerapkan pada PT Mitra Abadi Karya Utama belum dapat berperan untuk menjaga likuiditasnamun sangat berperan dalam meningkatkan profitabilitas karena kebijakan yang diterapkanbelum tepat dan merupakan kebijakan yang longgar dimana penjualan kredit yang digalakkansehingga mengakibatkan tingkat piutang yang tinggi.Kata Kunci : Kebijakan Penjualan Kredit, Likuiditas, Profitabilitas, Deskriptif, Eksploratif,4C, Receivable Turnover, Average Collection Period.
Kajian HKSA Antimalaria Senyawa Turunan Quinolon-4(1H)-imines Menggunakan Metode MLR-ANN
Authors: Kilo Jafar La , Kilo Akram La
Published: July 2019

Quantitatif Structure-Activity Relationship (QSAR) study of 22 antimalarial compounds of Quinolon-4(1H)-imines derivatives has been done using multilinear regression (MLR) and artificial neural network (ANN) methods. The best QSAR model was obtained from ANN analysis indicated by its higher correlation coefficient (r2) compared to MLR method, i.e. 0.931 with most influential descriptors is qC1, qC5, qC11, qN14 and log P.Keywords: Quinolon-4(1H)-imines, Antimalarial, QSAR, MLR-ANNTelah dilakukan kajian analisis Hubungan Kuantitatif Struktur Aktivitas (HKSA) terhadap 22 senyawa antimalaria turunan Quinolon-4(1H)-imines menggunakan metode regresi multilinear (MLR) dan artificial neural network (ANN). Model HKSA terbaik diperoleh dari hasil analisis menggunakan metode ANN yang ditunjukkan oleh nilai koefisien korelasi (r2) paling tinggi dibandingkan dengan metode MLR yaitu sebesar 0,931 dengan deskriptor paling berpengaruh terhadap aktivitas antimalaria turunan Quinolon-4(1H)-imines, yaitu qC1, qC5, qC11, qN14 dan log P.Kata Kunci: Quinolon-4(1H)-imines, Antimalaria, HKSA, MLR-ANN
Pemanfaatan Biomassa Enceng Gondok Dari Danau Limboto Sebagai Penghasil Biogas
Authors: Tangio Julhim
Published: July 2019

The purpose of this study is to study the potential of water hyacinth in producing biogas. In this study, it was studied how to make biogas with the addition of biostarter 1.25 g of cow dung compared to controls without a biostater. Besides that, it also examines how to make biogas using snail intestinal biostarter. The addition of biostarter amounts to 50 g of cow dung. The treatment of acid hydrolysis against the water hyacinth substrate and without biostarter and the treatment of acid hydrolysis and addition of biostarter 1.25 g cow dung. The results of the study were obtained at the initial stage of research, in the TAK (No Control Acidification) reactor formed at 29 mL, TAS reactor (without acidification with cow manure biostater) of 50 mL and TAB reactor (without acidification with snail intestinal biostater) of 30 mL. The advanced stage with the addition of acid and the addition of 1: 1 biostater the results obtained at the KS (Cow Manure) reactor were 102 mL and the SD reactor was 5 mL.Keywords: Hyacinth, biogas, anaerobic digestion, acid hydrolysisTujuan penelitian ini adalah untuk mengkaji potensi enceng gondok tersebut dalam menghasilkan biogas. Dalam penelitian ini dikaji bagaimana pembuatan biogas dengan penambahan biostarter 1,25 g kotoran sapi dibandingkan kontrol tanpa biostater. Disamping itu juga mengkaji bagaimana pembuatan biogas dengan mengunakan biostarter usus bekicot. Penambahan jumlah biostarter menjadi 50 g kotoran sapi. Adanya perlakuan hidrolisis asam terhadap substrat enceng gondok dan tanpa biostarter dan adanya perlakuan hidrolisis asam dan penambahan biostarter 1,25 g kotoran sapi. Hasil penelitian diperoleh pada peneltian tahap awal, pada reaktor TAK (Tanpa Pengasaman Kontrol) biogas terbentuk sebesar 29 mL, reaktor TAS (Tanpa Pengasaman dengan Biostater Kotoran Sapi) sebesar 50 mL dan reaktor TAB (Tanpa Pengasaman dengan Biostater usus Bekicot) sebesar 30 mL. Pada tahap lanjutan dengan penambahan asam dan penambahan biostater 1:1 diperoleh hasil pada reaktor KS (Kotoran Sapi) sebesar 102 mL dan reaktor SD sebesar 5 mL.Kata Kunci: Enceng gondok, biogas, anaerobic digestion, hidrolisis asam
The synthesis of polymers on the basis of novolacs SF-010 and SF-014 cured by dimethylol- p-kresol
Authors: Machulenko L. N. , Donetskaya S. A. , Buzin M. I.
Published: July 2019

Upon curing of novolacs SF-010 and SF-014 in the presence of dimethylol-p-cresol crosslinked phenolformaldehyde polymers were obtained. Their physicomechanical and thermal characteristics were studied. Optimal curing conditions were founded.
Synthesis of high impact polystyrene: the eff ect of butadiene rubber molecular parameters
Authors: Tkacheva E. N. , Trifonova O. M. , Akhmetov I. G.
Published: July 2019

The eff ect of butadiene rubber molecular parameters on conversion dependencies and viscosity characteristics of the process of graft copolymerization of styrene, microstructure and quality indicators of the synthesized samples of impact-resistant polystyrene was studied. It is testifi ed that an increase in the molecular mass of the elastomer does not aff ect the monomer conversion, however, it leads to a phase inversion shifting to the region of lower conversion degrees of styrene. In this case, an increase in the size of rubber particles and an increase in the content of the gel fraction are observed in the copolymer. The established changes in the microstructure correlate with the properties of high-impact polystyrene.
Synthesis of aminoanthraquinone-containing structured-painted epoxy resins
Authors: Mognonov D. M. , Аyurova O. Zh. , Il'ina O. V.
Published: July 2019

The 1-aminoanthraquinone glycidyl ester (GEAA) obtained by reaction of N-alkylation of 1-aminoanthraquinone with epichlorohydrin was used in the synthesis of a structurally colored epoxy resin by co-polycondensation with with diphenylolpropane and epichlorohydrin. Structurally colored epoxy resin is a viscous liquid with a molecular weight of 400–1000, colored orange and soluble in organic solvents. The optimal amount of GEAA (from 0.1 to 0.5% wt.) is established, which provides high color intensity (molar extinction coeffi cient 0.16–1.38·104).
The infl uence of glass fi ller size on the durability of polystyrene
Authors: Yartsev V. Р. , Erofeev A. V. , Popov M. A.
Published: July 2019

Using the example of polystyrene fi lling with spherical granules of inorganic glass, it was shown that inorganic glass, when interacting with a polymer, manifests itself as an adhesively active reinforcing material. This is confi rmed by the study of the eff ect of dispersion of inorganic glass granules on the performance of the fi lled polymer, fi rst of all, on the change of its thermalfl uctuation constants, from the standpoint of the thermofl uctuation concept of destruction.
Investigation of the processes of modiﬁcation of polyimide systems required to create composite multilayer materials
Authors: Yegorov A. S. , Chalaya N. M. , Kramarev D. V. , Osipchik V. S. , Ivashkina V. N.
Published: July 2019

We investigated the processes of modiﬁcation of polyamid acid to obtain polyimide ﬁlms. The rheological and deformation- strength properties of the modiﬁed polyimide materials were determined. Developed modiﬁed polyimide systems with adjustable have been developed.
Aviation oriented organic glasses AO-120 and AO-120A
Authors: Sentjurin E. G. , Mеkalina I. V. , Aizatulina M. K. , Orlova I. V.
Published: July 2019

It is described how, based on theoretical concepts of orientation phenomena in polymers, the technology of orientation of aviation organic glasses with high physicomechanical properties and durability in operation was developed and widely implemented in the industry for the fi rst time in VIAM. Organic glass AO-120 has become the main glazing material for many aircraft. The restoration of the production of aviation organic glasses during the crisis of the late 90s and the creation of AO-120A glass with higher physicomechanical and optical properties are described.
Biopolymers: rescue or utopia?
Authors: Abramov V. V. , Chalaya N. M.
Published: July 2019

This publication presents materials of foreign experts on the terminology and types of biodegradable plastics in their areas of application. The article presents the classifi cation of bioplastics, gives the defi nition of biodegradability, renewability and compostability. Examples of the most acceptable scopes of biodegradable plastics are given.
Alcance sociocultural de la discriminación laboral en razón del género y la edad
Authors: Nuvaez Castillo José Javier
Published: July 2019

Recibido: 1 de diciembre del 2018Aprobado: 30 de diciembre del 2018 La discriminación o diferenciación laboral, ha venido siendo definida como un trato diferenciado basado en razones diversas; se trata de la selección o señalamiento a una determinada persona con ciertas características, adjudicándole una condición o sentido de inferioridad. Esta discriminación, de ser aplicada al género, a la edad, entre otras condicionantes igualmente negativas, produce un impacto en los sujetos involucrados, devenido de su exclusión socio-cultural, lo que impide que el principio de igualdad establecido en la legislación laboral de Colombia sea eficaz. En tal sentido, con fines de análisis, se examina este concepto, con la intención de indagar su alcance o trascendencia; en un  estudio enmarcado bajo un referente teórico y metodológico preciso.
Social structure determinants of Polish military manpower
Authors: Kopka Roman
Published: July 2019

Objectives

This paper sets out to identify the key elements of Polish social structure that are critical to the manpower of the Polish Armed Forces. So far, there has been little discussion, in either the literature or ongoing public polemics, regarding the dependence of the Armed Forces on the shape of the social structure in the context of ensuring state security.

Methods

This work is predominantly based on the analysis of available literature: scientific articles, legal acts and the results from the survey research conducted by specialised institutions, in particular, Polish Central Statistical Office.

Results

On the basis of the presented analysis, it appears that it is the current Polish social structure that constitutes the major problem in the context of the insufficient personnel numbers in the Polish Armed Forces. The present state is below the expectations and needs of the Polish Army, mainly due to the lack of young people with special technical education. The earnings in the private sector by far outweigh the remuneration levels offered in the military, which effectively deters young people from undertaking service for the benefit of state security.On the basis of the presented analysis, it appears that it is the current Polish social structure that constitutes the major problem in the context of the insufficient personnel numbers in the Polish Armed Forces. The present state is below the expectations and needs of the Polish Army, mainly due to the lack of young people with special technical education. The earnings in the private sector by far outweigh the remuneration levels offered in the military, which effectively deters young people from undertaking service for the benefit of state security.

Conclusions

The research material presented in this work reflects on the current state and the aggravation of the important social problem – deficiency of manpower in the Polish Armed Forces. It has been shown that apart from the financial background and the quantities of the personnel appointed to military service, it is its quality – in the aspect of special technical education – that is yet another crucial condition.The research material presented in this work reflects on the current state and the aggravation of the important social problem – deficiency of manpower in the Polish Armed Forces. It has been shown that apart from the financial background and the quantities of the personnel appointed to military service, it is its quality – in the aspect of special technical education – that is yet another crucial condition.
Inclusion complexes of β-cyclodextrine with Fe3O4@HA@Ag
Part I:Preparation and characterization
Authors: ATAV RIZA , YILDIZ AYLIN , BAYRAMOL DERMAN VATANSEVER , AĞIRGAN AHMET ÖZGÜR
Published: July 2019

n this study, the preparation of inclusion complexes according to kneading and physical mixing techniques at 1:1 and 1:2
(guest:host) mass ratios of Fe
3
O
4
@HA@Ag and β-cyclodextrin were studied. Fourier transformed infrared
spectroscopy, thermogravimetric analyses and scanning electron microscope analysesof the prepared complexes were
carried out. According to the results obtained, it was observed Fe
3
O
4
@HA@Ag especially forms inclusion complex with
β-cyclodextrin at a mass ratio of 1:2. In the second part of this study, results related to the use of these inclusion
complexes during electrospinning process in order to obtain antibacterial nanowebs, which could potentially be used in
medical wounds, will be given.
The impact of foreign exchange movements on Turkish textile sector
Authors: KAYA YUSUF , KARAKAN GIZEM GÜNAYDIN , VISILEANU EMILIA
Published: July 2019

Due to importance of global supply chain and high-tech exports, importance of new developing markets is gradually
increasing. Turkey keeps the strategic importance for textile sector being in the center of Balkans, Asia, Middle East, North
Africa, Eastern Europe and Russia. The geographical location allowing trade in the region makes the country much more
advantageous than its competitors. However, devaluation and the exchange rate volatility of Turkish Lira in 2018 have been
seriously affecting Turkish textile sector. This study aims to determine the impact of exchange rate fluctuation on Turkish
textile firms’ performance between the years of 2013 and 2017. Additionally, multiple regression analysis was done in order
to investigate the impact of firms’ performance such as firm age and firm size on performance of the textile firms. According
to results, it was observed that exchange rate volatility had a negative effect on the firm performance and the firm size had
a negative effect on firm performance while the firm age did not have any influence on firms’ performance significantly.
Properties of textile and leather materials treated with new hybrid
SiO2/TiO2/poly(2,2’-bithiophene) nanocomposites
Authors: CHIRILA LAURA , GAIDAU CARMEN , STROE MALVINA , BAIBARAC MIHAELA , STANCA MARIA , RADULESCU DENISA MARIA , RADULESCU DIANA ELENA , ALEXE COSMIN-ANDREI
Published: July 2019

The aim of this study was to investigate the influence of new hybrid composites of TiO2 or SiO2 nanoparticles with poly(2,2’-
bithiophene) on 50% cotton/50% polyester fabric and sheep skin leather surface properties. The dispersion-based newly
made nanocomposites were analyzed to determine conductivity, particle size, polydispersity and Zeta potential. The
finished textile and leather materials were characterized in terms of functionalization treatments performance by: surface
resistivity, water contact behaviour, physical-mechanical characteristics and photocatalytic properties. SEM analysis was
used to investigate the distribution of nanoparticles on the textile and leather materials surface. Textile materials treated
with SiO2/poly(2,2’-bithiophene) nanocomposite with concentration 98 wt% nanoparticles of SiO2 and leather treated with
poly SiO2/poly(2,2’-bithiophene) nanocomposite with concentration of 95 wt% nanoparticles of SiO2 showed lower
resistivity values, confirming the conductive properties of silica. The higher photodegradation efficiency of functionalized
materials has been obtained for textile material treated with poly TiO2/(2,2’-bithiophene)with concentration of 95 wt%
nanoparticles of TiO2 and for leather material treated with TiO2/poly(2,2’-bithiophene) with concentration of 98 wt%
nanoparticles of TiO2, respectively.
Governance in an International Institution -
The World Bank and its Reorganisations
Authors: Rahim Sikander
Published: July 2019

The governance of an institution is normally partly ensured by other
institutions, which depend on yet other institutions for their governance.
But who ultimately guards the guardians? For the liberal electoral
democracies of Europe and America the answer that evolved from the
political thought of the eighteenth century and the limited liability joint
stock company of the nineteenth was, crudely put, checks and balances and
voters, who could be the electorate or shareholders. Its limitation is that it
presupposes a state and the right of the voters to vote in their own interest.
How, then, can good governance be ensured for international organisations,
especially the World Bank and the International Monetary Fund, in which
the representatives of the developed countries hold the majority of the votes
on the Boards and are expected to cast them, not in their own immediate
interests, but in the long term interest of the developing countries that
borrow from these institutions?
Note:
The Case for Land Reforms
Authors: Rahman Rashed
Published: July 2019

This article will attempt to answer the question why the
redistribution of land ownership (i.e. land reform) is important and even
necessary for our society's progress and development. Why there remains a
crying need to concretely study the question of agrarian land ownership and
all it implies in terms of political and economic power distribution and its
social fallout in the rural milieu. Let us begin with an examination of how
the present land ownership patterns originated and evolved.
Analysis of the hydraulic conditions of the downhole spillway to possibility of the cavitation
Authors: V.A. Zimniukov , M.I. Zborovskaia , A.I. Zaitsev
Published: July 2019

Studying the work of the deep spillway with segment gate, the presence threshold and asymmetric diffuser outlet part with the determination of possibility appearance of cavitation. As a working case is regarded a pass a high water. Identified the causes of occurrence of cavitation in the offtake spillway tract with the definition of high-speed mode, and the study of piezometric pressure in the calculated alignments, based on data obtained by the model scale 1:50 M spillway. As a result of analysis of the data revealed that under the given working conditions cavitation will occur in the presence of any potential exciter in the pressureless part of the spillway. To ensure safe operation of the spillway is necessary to change the construction of the outlet or change the characteristics of the water flow (for example, use aerators).
Evaluation of led lighting efficiency from the perspective of ecology and energy saving
Authors: N.A. Murzak , S.V. Bryl , I.A. Murzak , V.N. Kapyrina , T.A. Zaitseva
Published: July 2019

The article discusses the effectiveness of led lighting from the perspective of ecology and energy saving. The authors put a hypothesis that in the long term value of environmental benefits from switching to led lighting is a priority of the feasibility. To answer this question an experiment is conducted. The main technical characteristics of the experimental conditions: the total area of the apartment is 65 square meters; ceiling height - 2.55 m. the apartment is home To 2 people. 6 lighting devices installed 19 of bulbs: 7 bulbs of the firm «Osram» 60 watts, 9 energy-saving lamps of the company «Navigator» with power of 20 W, and 3 energy-saving lamps of the company «Camelion» with power of 20 watts. It is shown that the average family saves about 2599.225 RUB. per year family income on electricity bills. But it carries a lump sum (one-time) costs in the amount of RUB 7980 Market value available (before the experiment) 7 incandescent lamps and energy saving lamps 12 is 2194 RUB. Therefore, the increase of the cost of buying led lamps in comparison with traditional recruitment (7+19) is equal to RUB 5786.
Calculation of reliability of the reinforced concrete beam with the normal crack on the deflection at the operation stage
Authors: V.S. Utkin , K.A. Karpushova
Published: July 2019

The deflection of a steel concrete beam at an operation stage sharply increases in case of formation of a normal crack in the stretched zone of concrete and can lead to violation of its normal operation, and in certain cases warns about possible accident. In article the method of measurement and monitoring of a deflection of a beam, a method of calculation of reliability of a beam by criterion of a deflection is considered in case of limited statistical information on values of a deflection in timepoint of t, determination of a residual temporary resource of a beam by criterion of a deflection in case of the known extreme (standard) value of a deflection of a beam.
Methods of closing field experience in the study of irrigation erosion on the slope land in Azerbaijan
Authors: Z.G. Aliev
Published: July 2019

The results of the study clarified the factors responsible for the development of irrigation erosion, where the dependence on the definition of the cross-section of the irrigation groove is determined depending on the water flow and the slopes of the terrain for the conditions of the mountain and foothill zone of Azerbaijan in the example of the Upper Shirvani zone. The equation is derived from the forecast of soil flushing in furrow irrigation. The proposed technique for predicting the flushing of soils during furrow irrigation and the drafting of recommendations for soil irrigation can be used in the design of new areas for agricultural production, mapping of the territory according to the potential danger of manifestation of irrigation erosion and the design of erosion control measures.
Shear stress caused by artificial raindrop impact at the soil surface
Authors: G.V. Olgarenko , S.V. Bryl , M.S. Zverkov
Published: July 2019

The purpose of this research is to develop methods of determination of the stress-strain state of the soil due to the drop impact of the artificial rain to increase the accuracy and simplify the research of drop and rain erosion, field and laboratory testing of sprinkler equipment. The calculation of the shear stresses arising at the point of impact drops of art ificial rain on soil, the role of these stresses in the mechanism for the development of drop and rain erosion, the expediency this value for testing irrigation equipment. For impacts of drop with a diameter of 1.73 mm on the basis of the magnitude of the shear stress was 158.44 ± 7.32 kPa (significance level p < 0.001) to 281.76 ± 11.18 kPa (p < 0.001) in the fall drops with a height from 1.0 до 2.5 m, respectively. For the case of hitting the ground drops with a diameter of 2.73 mm shear stress was 196.51 ± 5.72 kPa (p < 0.001) to 339.71 ± 33.35 kPa (p < 0.001) in the fall drops with a height from 1.0 to 2.5 m, respectively. The values of shear stress τ significantly correlated with the values of the drop height h (for drops with a diameter dd = 1.73 mm correlation coefficient r = 0.963 ± 0.029, p < 0.001; for dd = 2.73 mm r = 0.977 ± 0.014, p < 0.001). The median time of impact of drop 1.73 mm by soil was (5.95 ± 0.57) ∙ 10–5 sec., for the drop with a diameter 2.73 mm the time was (6.53 ± 0.67) ∙ 10–5 sec. Weber numbers We for the drop with the diameter of 1.73 mm were 459...1156, for the drop with the diameter of 2.73 mm – 728...1829.
Impact of Crude Oil Price and Exchange Rate Volatility on the Performance of NSE Nifty: An Empirical Analysis
Authors: Tom Jacob  , Thomas Paul Kattookaran
Published: July 2019

The aim of the research paper is to analyse the impact of crude oil price and exchange rate volatility affect the performance of stock return in India. Auto Regressive Distributed Lag Bound Test Modelhelps to analyse the dynamic relationship between oil prices, exchange rate and stock market return in India during 1995 to 2018.The estimated results suggest that there exist along run co-integrationor relationship between crude oil price, exchange rate and Indian stock market return. The impact of crude oil rice and exchange rate volatility significantly negative contribution to the performance of Indian stock market. The Error Correction Model (ECM) provides a framework for establishing links between the short-run and long-run approaches to econometric modelling. The equilibrium correlation coefficient is estimated -0.85 is highly significant at one percent. This result confirm the existence of bound test. The coefficient of ECM is highly significant with negative sign, which confirms the result of Bound Test for co-integration. In short the speed of adjustment towards long run equilibrium at the rate of 85 percent monthly.
MODEL COMPOUNDS DALAM MENGHITUNG AGGREGATE LOSS
Authors: Manurung Tohap
Published: July 2019

Penelitian ini bertujuan untuk menentukan taksiran distribusi aggregate loss. Dalam hal ini, aggregate loss merupakan total kerugian dalam periode satu tahun yang dialami oleh pemegang polis yang ditanggung suatu perusahaan asuransi. Dalam menentukan taksiran fungsi peluang aggregate loss, akan dibentuk model distribusi compound. Untuk menyelesaikan distribusi compound, ada beberapa metode yang digunakan antara lain metode Panjer Recursion, Fourier Inversion, dan Fast Fourier Transform. COMPOUNDS MODEL TO DETERMINE AGGREGATE LOSSABSTRACTThis study aims to determine the estimated aggregate loss distribution. In this case, the aggregate loss is a total loss within one year period experienced by the policyholder who paid an insurance company. In determining the estimated aggregate loss function , will be established distribution model compound. To determine the compound distribution, there are several methods used, namely, Panjer Recursion, Fourier Inversion, dan Fast Fourier Transform.