bluuebunny/crossref_metadata_2025 huggingface dataset:
ASSESSMENT OF FAILURE ON DRAINAGE STRUCTURES ALONG THE ETHIOPIAN NATIONAL RAILWAY LINE OF SEBETA-MIESO (CASE STUDY OF AKAKI RIVER CROSSING DRAINAGE STRUCTURE)
Authors: Hirpessa Yerosan Abera , Hailu Ing. Dereje
Published: July 2020

A railway drainage system gives vital role for effective, efficient operation of rail track. This study worked on an assessment of railway drainage system problem along the Addis Ababa- Mieso railway line, specifically on Akaki rives crossing. It was done to check adequacy of hydraulic structure provided on Akaki River crossing by undertaking hydrologic and hydraulic analysis.

Hydrologic modeling of the Akaki catchment area was developed by HEC-GeoHMS program with the help of Arc-GIS and hydrologic analysis was computed by HEC-HMS program. The catchment land use, soil type, rainfall data, Akaki river stream flow data, etc were used to develop hydrological model. SCS unit hydrograph and flood frequency analysis methods were used to estimate instantaneous peak design discharge for 50 and 100 year return period. Model input parameters were calibrated and verified with observed flow data of the river at Akaki gauging station.

Hydraulic models were developed by HEC-RAS step-backwater to determine water-surface profiles for the bridge. Cross-sectional elevation data, hydraulic-structure geometries, roughness coefficients along with peak-discharge esti¬mated were used as input for the model.

Finally, adequacy of the bridge was evaluated where the bridge was hydraulically efficient over its design period.
Pelatihan dan Pendampingan Usaha Kreatif VCO Desa Palingi Timur Konawe Kepulauan
Authors: Bubun Rita L , Mahmud Amir , Sumarlin Sumarlin
Published: July 2020

This activity was purposed to enhance the knowledge and skill of partner group (Ibu-ibu PKK) in business creative processing coconut to be virgin coconut oil (VCO).  Training and mentoring were conducted in July 2019 at Palingi Timur Village, North of Wawonii Subdistrict, Konawe Kepulauan Regency Southeast of Sulawesi Province.  Implementation methode was the establishment of cooperation with the goverment in Palingi Timur Village, socialization, training and mentoring partner group.  The result showed that training and mentoring business creative of VCO were enhance until 95% of knowledge and skill of processing partner in Palingi Timur Village, and than they have had skill to utilizing and processing of local resources.
Evaluasi Kegiatan Sosialisasi Produk Impor Halal dan Nonhalal bagi Siswa Madrasah Aliyah Persis 24 Rancaekek Bandung
Authors: Akim Akim , Purnama Chandra , Konety Neneng , Shalihah Febriani Amalina
Published: July 2020

The existence of Indonesia as a country with the largest number of Muslim societies in the world is an allure for foreign producers, coupled with the preference of people who are relatively more interested in imported products resulting in Indonesia's domestic market being flooded with imported products. This condition is a bit dangerous for Muslim consumers when it is associated with the lack of halal awareness in Indonesian society, so that the activities of community awareness are needed, one of which is in the form of socialization activities. This article aims to evaluate the socialization activities carried out among Madrasah Aliyah (Islamic Senior High School) students in Rancaekek Bandung. The socialization activities are carried out using the seminar method in the form of lectures with questions and answers and simulation methods in the form of simulation exercises. Meanwhile, the evaluation of the socialization activities was carried out by conducting pre-test and post-test with the help of IBM SPSS version 21 to measure the effect of socialization on the knowledge of the students of Madrasah Aliyah Persis 24 Rancaekek related to the halal of imported products. From the test results obtained, it can be concluded that the socialization activities carried out succeeded in increasing the knowledge of the students of Madrasah Aliyah Persis Rancaekek regarding the importance of the halal status of imported products circulating in the community.
Inclusive STEM High School Factors Influencing Ethnic Minority Students’ STEM Preparation
Authors: Bicer Ali , Lee Yujin , Perihan Celal
Published: July 2020

The purpose of this study was to better understand school factors influencing ethnic minority students’ science, technology, engineering, and mathematics (STEM) preparation in Inclusive STEM High Schools (ISHSs). The researchers conducted a phenomenological study that used semi-structured interviews with participants (N=13) who graduated from ISHSs in Texas. Participants’ STEM high school experiences were classified into nine categories: a) innovative STEM and non-STEM instruction, b) rigorous STEM curriculum, c) integration of technology and engineering in classrooms, d) quality of teachers, e) real-world STEM partnership, f) informal STEM opportunities, g) academic and social support for struggling students, h) emphasis on STEM courses, majors, and careers, and i) preparation for a college workload. These characteristics can be helpful for schools to establish a STEM-focused school environment and have the potential to cultivate positive experiences for ethnic minority students to increase their interest and capabilities in STEM fields.
Abiotic variables influencing the nocturnal movements of bobcats and coyotes
Authors: Melville Haemish I. A. S. , Conway Warren C. , Hardin Jason B. , Comer Christopher E. , Morrison Michael L.
Published: July 2020

Despite the increasing spatial, temporal and dietary overlap between bobcats Lynx rufus and coyotes Canis latrans, these species live sympatrically throughout much of North America. To determine if differential activity patterns relative to abiotic variables might influence interspecific interactions, we investigated whether these species responded differentially to crepuscular and nocturnal abiotic variables in Texas. Using GPS collars, we calculated hourly movements from sequential locations, and compared bobcat and coyote movements relative to sex, season, moonlight intensity, night period, crepuscularity and temperature. We used generalized linear mixed effects models (GLMM) to investigate the responses of bobcats and coyotes to variables associated to their nocturnal movements. Temperature and its interactions with various abiotic variables influenced bobcat movements. Biological season and its interactions with other abiotic variables influenced coyote movements. Bobcats moved shorter hourly distances than coyotes. Female bobcats moved shorter hourly distances than males. Moonlight intensity seemed to influence coyotes but not bobcats. Differential movements between bobcats and coyotes relative to night period could possibly be due behavioral avoidance of coyotes by bobcats. Reduced crepuscular activity by coyotes may be behavioral avoidance of humans. Differential responses to nocturnal variables may dampen competitive interactions between bobcats and coyotes.
Precision and performance of an 180g solar‐powered GPS device for tracking medium to large‐bodied terrestrial mammals
Authors: Hart Emma E. , Fennessy Julian , Rasmussen Henrik B. , Butler‐Brown Michael , Muneza Arthur B. , Ciuti Simone
Published: July 2020

Advances in the technology of biotelemetry are transforming the ways in which we remotely acquire environmental, physiological and behavioural data. Large and heavy batteries, however, continue to reduce the availability of GPS tracking devices for small taxa and for species with morphologies that limit attachment options. Device miniaturisation is beginning to be achieved through the use of in‐built solar accumulators, but it is important that the rapid uptake of these technologies does not outpace systematic tests of their precision and performance. Here, we share the technical details of a new 180g solar‐powered device originally designed for vultures but adapted for use on terrestrial herbivores. We test the precision and performance of this device using both stationary and animal‐borne trials across multiple geographical areas. Our results show exceptionally high fix acquisition success rates and moderate precision error. We also demonstrate that these solar‐powered devices maintain a high and stable voltage over long‐term animal‐borne trials. These results highlight the importance of a‐priori testing of new technologies in biotelemetry research and demonstrate how solar‐technology can help to address some of the challenges we face in tracking terrestrial mammals.
Reference intervals for parameters of health of eastern grey kangaroos Macropus giganteus and management implications across their geographic range
Authors: Brandimarti Maquel E. , Gray Rachael , Coulson Graeme , Cripps Jemma K. , Wilson Michelle E. , Death Clare , Snape Melissa , Wimpenny Claire , Silva Fabiola Rodrigues Oliveira , Miller Emily J. , Scanes Elliot , Spielman Derek , Thomas Georgia , Herbert Catherine A.
Published: July 2020

Reference intervals (RIs) describe baseline parameters of healthy animals, providing a powerful tool for wildlife managers to monitor health, identify disease and assess animal welfare. This paper reports haematological, glucose and serum protein RIs for one of Australia's most iconic and managed mammals, the eastern grey kangaroo Macropus giganteus. Blood samples (n = 514) were collected from 11 populations of eastern grey kangaroos, across much of their geographic range. A species‐level RI was initially established based on samples collected from four sites (n = 245) and was further partitioned based on significant differences associated with sexual maturity and season. Unique population means were established from a further seven sites to investigate the importance of biotic (sex and sexual maturity) and abiotic (season, site, rainfall, temperature and laboratory) factors on kangaroo health parameters. Random forest analysis of health parameters revealed that abiotic factors (site, rainfall, temperature and season) were largely responsible for differences in haematological, glucose and serum protein values. Sex was found to have no influence, while sexual maturity and laboratory of analysis had moderate effects. Based on these findings, interpretation of individual and population haematological and serum protein values requires careful consideration of the timing of sample collection, environmental conditions and sexual maturity. When assessing kangaroo health, the relevant sexual maturity RI must be considered initially. For populations with similarities to those described (for example high density or captive populations) users should also consider site specific mean haematological and serum protein values. The RIs reported are valuable when establishing the health status of kangaroo populations. Furthermore, understanding the influence of biotic and abiotic factors will improve the utility of these RIs to assess health, disease status and improve welfare in eastern grey kangaroos.
PENERAPAN REGRESI DATA PANEL UNTUK MEMODELKAN APBD DI PROVINSI MALUKU
Authors: Tuwanakotta Thaniel , Talakua Mozart Winston , Nanlohy Yonlib Weldri Arnold , Sinay Lexy Janzen
Published: July 2020

Penetapan APBD harus didasarkan pada pengelolaan keuangan daerah yang berpihak pada kepentingan masyarakat. Tujuan penelitian ini adalah menganalisa karakteristik APBD, DAU, dan DAK setiap Kabupaten/Kota di Provinsi Maluku. Kemudian memodelkan hubungan APBD dengan DAK/DAU menggunakan model regresi data panel untuk mengetahui faktor yang mempengaruhi APBD. Data yang digunakan merupakan data sekunder pada periode 2011-2014. Hasil yang diperoleh adalah karakteristik data APBD, DAU, dan DAK untuk setiap kabupaten/kota di Provinsi Maluku memiliki kemiripan, yakni berdistribusi normal. Kemudian, model terbaik adalah model REM, yakni APBD = 88.959.809+1,246DAU+c_i+u_(i,t). Dengan demikian, APBD Provinsi Maluku dipengaruhi oleh DAU.

 

Kata Kunci:  APBD, DAK, DAU, Provinsi Maluku, Regresi Data Panel
PEMODELAN INDEKS PEMBANGUNAN MANUSIA (IPM) KOTA AMBON MENGGUNAKAN METODE STEPWISE
Authors: Latupeirissa Sanlly Joanne , Djami Ronald John
Published: July 2020

Indeks Pembangunan Manusia (IPM) merupakan salah satu indikator yang dapat digunakan untuk mengukur keberhasilan pembangunan nasional pada suatu wilayah. Tercatat sejak tahun 2010 IPM kota Ambon mengalami peningkatan dari 76,07 menjadi 79,82. Pada penelitian ini data IPM dan faktor-faktor yang diduga mempengaruhi dimodelkan dalam regresi linear menggunakan metode stepwise. Hasil pemodelan menunjukkan bahwa harapan lama sekolah dan pengeluaran perkapita berpengaruh signifikan terhadap IPM. Diperoleh model regresi linear berganda terbaik dimana tidak lagi terdapat masalah multikolinearitas dengan nilai R2 sebesar 0,98.
Portuguese mathematics teachers who adopt digital technologies in their curriculum acts
Authors: Dias Marcelo De Oliveira
Published: July 2020

O artigo tem como objetivo compreender os atos curriculares de dois professores de Matemática do Ensino Fundamental de escolas públicas do Distrito de Lisboa, em Portugal, no que se refere ao uso de tecnologias digitais baseadas em reformas recentes no país. O estudo de caso possui viés metodológico qualitativo e foram realizadas análises das falas desses professores, as quais evidenciaram a dinâmica das tecnologias digitais na abordagem da interdisciplinaridade, no âmbito da disciplina Tecnologia da Informação, por meio da Flexibilidade Curricular em matemática e não matemática. contextos matemáticos. Surgiu também a dissonância entre os atos curriculares dos professores, a Educação Matemática e as propostas curriculares em vigor no país, bem como a necessidade de ampliar estudos e pesquisas na área de Alfabetização Digital e Pensamento Computacional, para que possam ser promovidas práticas. que desenvolvem a autonomia e o processo criativo dos alunos.
Brasil no Pisa (2003-2018): reflexões no campo da Matemática
Authors: Lima Paulo Vinícius Pereira de , Moreira Geraldo Eustáquio , Vieira Lygianne Batista , Ortigão Maria Isabel Ramalho
Published: July 2020

O Programa Internacional de Avaliação de Estudantes (Pisa) tem como propósito avaliar as habilidades e competências necessárias aos estudantes na faixa etária de 15 e 16 anos, verifica-se o nível de preparação dos jovens para o mundo contemporâneo e a eficiência dos sistemas educacionais de ensino comparados com os demais países participantes. Diante disso, este artigo tem como objetivo verificar qual o contexto global dos estudantes brasileiros no desempenho em relação à matemática nas edições do Pisa que ocorreram no período de 2000 a 2018. O estudo é fundamentado, principalmente, nos autores Vianna (2003), Berényi e Neumann (2009) e Ortigão e Aguiar (2012). Os principais resultados indicaram que o Brasil tem alcançado as últimas posições e crescido de forma amena frente as edições já realizadas. Os avanços moderados evidenciam a baixa qualidade dos nossos estudantes da Educação Básica e no seu acesso ao Ensino Superior. Os dados apresentados pelo Pisa devem ser analisados profundamente de modo a compreender o panorama da educação brasileira.
Os desafios de uma aprendizagem significativa em geometria: interfaces do estágio supervisionado em matemática
Authors: Narciso Ana Lúcia Do Carmo , De Sá Adrielle Lourenço , Cabral Sabrina Alves Boldrini , Fumiã Herman Fialho
Published: July 2020

O desenvolvimento de habilidades e competências referentes à aptidão para realização do processo de mediação pedagógica se inicia através dos primeiros contatos com a sala de aula. Neste trabalho relatamos as experiências vivenciadas durante o período de Estágio Supervisionado em uma escola da rede pública Estadual de ensino, situada na cidade de Carangola, Minas Gerais. A Geometria proporciona ao aluno um tipo de pensamento que permite assimilar e representar o mundo de maneira organizada, e por isso é extremamente importante. Todavia, verificamos que a maneira com a qual esta foi apresentada aos alunos, gerou dificuldades de entendimento dos conteúdos. Diante disso, acreditamos que os softwares educativos são capazes de auxiliar no ensino e aprendizagem dessa disciplina.
Analisis Lean Manufacturing untuk Minimasi Waste pada Proses Door PU
Authors: Novitasari Ratna , Iftadi Irwan
Published: July 2020

PT XYZ merupakan sebuah perusahaan manufaktur yang bergerak dalam penyedia alat-alat rumah tangga, salah satunya adalah kulkas. Pada proses produksi Door PU di divisi refrigerator terdapat permasalahan pencapaian output produksi yang lebih rendah dibandingkan dengan target produksi pada Door PU produk kulkas 1 pintu serta freezer. Penelitian ini membahas mengenai analisis lean manufacturing pada proses identifikasi dan minimasi waste yang ada pada proses Door PU di divisi refrigerator PT XYZ. Penelitian dilakukan dengan 4 tahapan. Tahap pertama adalah pembuatan Value Stream Mapping (VSM) untuk menunjukan keseluruhan proses produksi Door PU. Tahap kedua dilakukan identifikasi waste dan break down tahapan proses produksi dalam bentuk process activity mapping. Tahap ketiga adalah proses identifikasi akar permasalahan dari waste yang telah diketahui dengan menggunakan root cause analysis - 5 Why's. Berdasarkan penelitian yang dilakukan, didapatkan hasil waste berupa waiting dan defect, dengan nilai operasi value added sebesar 11,54%, non value added 7,69%, dan operasi necessary  non value added sebesar 76,43%. Rekomendasi perbaikan mampu mengurangi total aktivitas proses dari 26 menjadi 24 serta peningkatan nilai PCE menjadi 31,45%.
Optimalisasi Panjang Jaringan Pipa Air Bersih di Dki Jakarta Menggunakan Minimum Spanning Tree
Authors: Rembulan Glisina Dwinoor , Luin Julliete Angel , Julianto Vri , Septorino Giovandri
Published: July 2020

Ketahanan air adalah prioritas utama untuk mencapai kedaulatan pangan nasional. Saat ini ketersediaan akses air bersih belum merata. Jaringan pipa air bersih memainkan peran penting untuk menunjang terpenuhinya permintaan air bersih oleh masyarakat. Jaringan pipa air bersih di DKI Jakarta diakomodasi oleh PT Aetra Air Jakarta (AETRA) dan PT PAM Lyonnaise Jaya (PALYJA). Minimum Spanning Tree (MST) merupakan metode yang digunakan untuk meminimalkan biaya yang dikeluarkan dengan mengoptimalkan jarak. Metode MST digunakan untuk mengoptimalkan panjang jaringan pipa air bersih di DKI Jakarta sehingga dapat meminimalkan total biaya. Hasil dari pengolahan data setelah menggunakan metode MST diperoleh panjang minimum dari jaringan pipa air bersih untuk PT Aetra Air Jakarta dan PT PAM Lyonaisse Jaya sehingga mengurangi total biaya yang dikeluarkan. Total biaya PT PAM Lyonaisse Jaya berkurang 2 kali lipat dan PT Aetra Air Jakarta 16 kali lipat lebih rendah dari semula.
Analisis Efektivitas Jadwal Proyek Implementasi Software dengan Critical Path Method: Studi Kasus
Authors: Larasati Dian Aprilia , Sutopo Wahyudi
Published: July 2020

Artikel ini membahas efektivitas jadwal proyek implementasi software MineMarket. Masalah ini sangat penting untuk dibahas karena keterlambatan yang tidak diketahui oleh perusahaan. Kendala keterlambatan dapat diantisipasi ketika rencana proyek dapat dilaksanakan secara efektif. Analisis efektivitas jadwal proyek dilakukan dengan melihat waktu pelaksanaan serta biaya yang dikeluarkan. Studi ini bertujuan untuk mengidentifikasi masalah yang terjadi dalam implementasi proyek dan memberikan solusi alternatif untuk menjalankan jadwal secara efektif. Critical Path Method (CPM) digunakan untuk menentukan jalur penting dalam proyek, yang kemudian dianalisis menggunakan diagram tulang ikan dan untuk memberikan jadwal yang direkomendasikan. Metode ini dapat menghasilkan waktu proyek yang optimal dan menunjukkan masalah yang terjadi. Rencana alternatif yang optimal dapat diimplementasikan di perusahaan untuk proyek lebih lanjut. Hasil penelitian menunjukkan bahwa metode yang digunakan dapat memberikan waktu proyek optimal 341 hari, dan masalah telah diselesaikan dari faktor organisasi, budaya, lingkungan, dan sumber daya manusia. MJK dapat membantu dengan menganalisis jadwal proyek yang telah terjadi dan memeriksa efektivitas jadwal proyek yang direncanakan.
Perbaikan Proses Produksi pada IKM Tahu Sari Murni Mojosongo Menggunakan Metode Good Manufacturing Practice (GMP) dan Work Improvement In Small Enterprise (WISE)
Authors: Bambang Suhardi  , Riska Permana Sari  , Pringgo Widyo Laksono
Published: July 2020

IKM Tahu Sari Murni Mojosongo adalah industri tahu yang sedang berkembang di Surakarta. Proses produksi di IKM Tahu ini belum menerapkan standar Good Manufacturing Practices (GMP) yang dikeluarkan oleh BPOM (Badan Pengawas Obat dan Makanan) dan belum memperhatikan keselamatan kerja karyawan seperti dalam pedoman Work Improvement In Small Enterprise (WISE). Hal ini dibuktikan dengan hasil evaluasi kondisi aktual dengan pedoman GMP dan WISE masih banyak ditemukan penyimpangan. Penelitian ini bertujuan untuk melakukan perbaikan proses produksi di IKM yang dievaluasi menggunakan daftar periksa GMP-WISE. Daftar periksa GMP-WISE yang diperoleh memiliki 6 kriteria yaitu penyimpanan dan penanganan material/peralatan, desain tempat kerja, fasilitas kesejahteraan, organisasi pekerjaan, pengendalian proses produksi, dan program higiene dan sanitasi. Penilaian daftar periksa tersebut diperkuat dengan menggunakan metode Analytical Hierarchy Process (AHP) untuk mendapatkan keputusan terbaik dari sejumlah kriteria pada daftar periksa GMP-WISE. Hasil dari penilaian menunjukkan bahwa kriteria program higiene dan sanitasi di IKM merupakan prioritas perbaikan proses produksi. Usulan yang diberikan untuk perbaikan proses produksi di IKM adalah perancangan peraturan rutin karyawan produksi dan perancangan Standard Operating Procedure (SOP) kebersihan area kerja.
Amerigo Vespucci: The Historical Context of His Explorations and Scientific Contribution
Authors: Omodeo Pietro Daniel
Published: July 2020

This book offers a new reconstruction of Amerigo Vespucci’s navigational and scientific endeavours in their historical context. The author argues that all of the manuscripts or texts that Vespucci left to posterity are reliable and true, except for several amendments imposed upon him for reasons linked to the political and economic interests of those who authorised him to undertake his journeys or which were the result of relationships with his companions. The earliest genuine documentation, which dates from the late fifteenth century or early sixteenth century, confirms this position. Fortunately, careful philological studies of Vespucci’s principal written works are available, while some of his original drawings, which confirm, clarify and enrich what he narrated in his letters, can be identified in Waldseemüller’s large map known as Universalis cosmographia (1507).
ANALISIS METODE ALTMAN Z-SCORE SEBAGAI ALAT PREDIKSI KEBANGKRUTAN DAN PENGARUHNYA TERHADAP HARGA SAHAM PADA PERUSAHAAN FARMASI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Andriawan Nur Fadli , Salean Dantje
Published: July 2020

The purpose of this study was to determine the predicted outcome of bankruptcy and also to test there is influence between independent variable is the value of the model financial ratios Altman Z-score as a predictor of bankruptcy with the dependent variable is the price of this stock.this research take secondary data through the financial statements of each company in Indonesia Stock Exchange website. The sample used in this study were six industrial company and pharmacy sector on Indonesia Stock Exchange. using normality test and simple linear regression. The results showed that from 2009 to 2013 the majority of the industrial company and pharmacy sector in the Indonesia Stock Exchange in the category of companies that good.for hypothesis testing results of this study showed a significant relationship between predicted bankruptcy by using the value of financial ratios Altman Z-score the stock price at the industial company and pharmacy sector in the Indonesia Stock Exchange with the level of determination coefficient of 52%.Keywords: Altman Z-score, prediction of bankruptcy, the stock price
ANALISIS PERBANDINGAN ANTARA RASIO KEUANGAN DAN METODE ECONOMIC VALUE ADDED SEBAGAI PENGUKUR KINERJA KEUANGAN PERUSAHAAN (STUDI KASUS PADA PERUSAHAAN ROKOK YANG TERDAFTAR DI BEI PERIODE TAHUN 2012 -2014
Authors: Arisanti Any , Bayangkara IBK
Published: July 2020

This study aimed to describe and compare the company's financial performance as measured by the method of Economic Value Added (EVA) is a new approach which assesses the company's financial performance by taking into account the expectations of donors, particularly shareholders and creditors. Financial Ratios and analysis to assess the company's financial situation in the past, present and future. The research object is a cigarette company listed on the Stock Exchange in the period 2012 - 2014, that are PT. Gudang Garam Tbk, PT. HM Sampoerna Tbk, PT. Bentoel Internasional Investama Tbk, and PT. Wismilak Inti Makmur, Tbk. This type of research is comparative descriptive, while the data used is secondary data obtained from the Indonesia Stock Exchange. The Results of financial ratios calculation fluctuated every company each year. In the EVA calculation are the average of 2012 - 2014, PT. HM Sampoerna Tbk has the highest EVA value, then PT. Gudang Garam Tbk, hereinafter PT. Bentoel Internasional Investama Tbk and last PT. Wismilak Inti Makmur, Tbk. EVA is always positive (EVA> 0) in 2012-2014 means that the management company is able to create economic value for shareholders, and of course the company's financial performance is also good.Keywords: financial performance, financial ratios, EVA
KINERJA KEUANGAN PERUSAHAAN DENGAN MENGGUNAKAN RASIO KEUANGAN DAN KONSEP ECONOMIC VALUE ADDED (EVA) (Studi Kasus pada PT. Pertamina Periode 2012-2014)
Authors: Riberu Dorotea Noesman , Sandari Tries Ellia
Published: July 2020

ABSTRACTState-Owned Enterprise is a state-owned company. Weak control and control that causes a decline in the performance of state-owned companies. The purpose of this study is to determine the company's financial performance using financial ratio analysis and EVA concepts. The method used in this research is descriptive quantitative approach, because it only describes the company's financial condition through quantitative calculations of some financial ratios and EVA concepts. The object of this research is PT Pertamina which is listed on the Indonesia Stock Exchange. Performance of PT. Pertamina has a very poor performance, because the liquidity ratio has not reached maximum results. The solvency ratio must improve DTAR derived from loans or debt. Activity ratio is only inventory turnover which shows quite good, profitability ratios increase sales so that the resulting profit increases. The results of the analysis of financial performance using EVA, that the financial performance of PT. Pertamina experienced a decline in 2012 and 2013, then experienced an increase in 2014. It shows that the company's financial performance using EVA is considered not good, because it has not managed to achieve a positive value (EVA> 0) in 2012 and 2013. But in 2014, EVA is considered quite good, because it has managed to achieve a positive value (EVA> 0), so it can be concluded that the company is only able to produce economic added value in 2014. This means that in 2014 the company can meet the level of returns expected by investors, both creditors or shareholders. Keywords: Financial Performance. Financial Ratios, EVA
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK ( SAK ETAP) TERHADAP LAPORAN KEUANGAN (Studi Kasus UD. Dwi Putra Surabaya)
Authors: Robiah Lailatul , Amiranto Jianto B.
Published: July 2020

ABSTRACTThe financial report is a tool for analyzing the financial performance of companies that can provide information about the financial position, performance an clash flow, so it can serve as a basis for decision making by management. This study to describe the condition of the financial statements and describes the making SAK ETAP to the financial statements textile company Dwi Putra This study used descriptive qualitative method with primary and secondary data sources and Data collection was done by means of interviews, documentation and observation. The study research are that the financial statements Dwi Putra consist of the balance sheet and income statements, where it does not conform to the presentation SAK ETAP, the accounting cycle of the company is also not in accordance with SAK ETAP. SAK ETAP does not stipulate rules of writing format or order against the post presented. Therefore, the presentation of the balance sheet and income statement Dwi Putra is not at issue in financial accounting standards entities without public accountability (SAK ETAP). Keywords : Financial Statements,SAK ETAP
PENERAPAN STANDAR AKUNTANSI KEUANGAN ATAS AKTIVA LANCAR PADA LAPORAN KEUANGAN KOPERASI PRIMA KARYA SEJAHTERA
Authors: Ipahsari Sri Wahyu , Maqsudi Achmad
Published: July 2020

ABSTRACTThe financial statements of cooperatives are said to be in accordance with applicable standards, namely SAK ETAP if they include the preparation of Calculation of Operating Results, Statement of Changes in Equity, Balance Sheet, Cash Flow Report and Notes to Financial Statements. This study aims to determine how the application of accounting standards used by the Prima Karya Sejahtera Cooperative, whether it is in accordance with SAK ETAP. This study is a qualitative research with a descriptive analysis approach that aims to provide an overview of the state of objects based on facts that appear to use financial statement documentation. The results showed that the financial statements prepared by Koperasi Prima Karya Sejahtera up to now are in the form of Business Results Calculation Report, Changes in Equity and Balance Sheet. Koperasi Prima Karya Sejahtera has not yet presented the Cash Flow Report and Notes to Financial Statements to assess the financial performance of the cooperative, other than that the financial reports that have been presented by Koperasi Prima Karya Sejahtera are not Completely in accordance with the current accounting standards, namely SAK ETAP. Keywords: Financial Statements, Cooperatives and SAK ETAP
ANALISIS LAPORAN KEUANGAN GUNA MEMPREDIKSI KEBANGKRUTAN DENGAN MENGGUNAKAN MODEL ALTMAN Z-SCORE PADA PERUSAHAAN TELEKOMUNIKASI YANG TERDAFTAR DI BURSA EFEK INDONESIA ( PT XL Axiata Tbk dan PT Indosat Tbk )
Authors: Ridwan Putri Fitria , Hardi Meiril
Published: July 2020

ABSTRACTThis study aims to determine the potential bankruptcy using the Altman Z-Score in the telecommunications company listed on the Indonesia Stock Exchange (BEI). Because telecommunications taking an important role in everyday life, both in terms of day-to-day telecommunications as well as in terms of business. Selected objects to do this research is PT XL Axiata Tbk and PT Indosat Tbk, which is two telecommunications company that is developing and steal the attention of consumers at the moment. The method of the research is to analyze the company's financial statements using analysis tools Altman Z-Score. Use of Altman Z-Score aims to be able to know or predict the financial condition perusahaa, because of the financial statements and the calculation of Altman Z-Score can be known, whether the company experienced financial difficulties in the future or not. Z-Score analysis model using five variables that represent liquidity ratio (X1), profitability (X2 and X3), activity (X4 and X5) and the data used are the financial statements for 2011-2013 were obtained through the site Indonesian Stock Exchange (BEI ) is www.idx.co.id. With the formulation of the Z-Score = 1.2 1.4 X1 + X2 + X3 3.3 +0.6 + 1.0 X4 X5 with the assessment criteria Z-Score> 2.99 categorized as a very healthy company, 1.81 <Z-Score <2.99 were in gray area so the chances saved and the possibility of bankruptcy. From the analysis, based on calculations that have been made to the financial statements that PT XL Axiata Tbk and PT Indosat Tbk during the period 2011-2013 experienced financial condition is said to be bankrupt due to the calculation results Z-Score PT XL Axiata Tbk in 2011 1.23, year in 2012 and 1.29 in 2013 to 0.87 while for PT Indosat Tbk in 2011 was 0.46, in 2012 and 0.47 in 2013 to 0.25. With the results of the Z-Score <1.81, which indicates that the company entered into the category bangkut or companies experiencing very serious financial difficulties. Then the company should improve financial performance by reducing the debt and increase equity by utilizing available assets. Keywords: Financial Statements, Bankruptcy and Z-score
PERANAN AUDIT INTERNAL TERHADAP PENCEGAHAN & PENDETEKSIAN KECURANGAN (FRAUD) DI KOPERASI KARYAWAN PT. PLATINUM CERAMICS INDUSTRY ATAS KINERJA TAHUN BUKU 2014
Authors: Asmoro Agung Budi , Hariyanto Sugeng
Published: July 2020

ABSTRACTThe purpose of this study was to know the role of Internal Audit in the prevention and detection of fraud in the Cooperative Employees of PT. Platinum Ceramics Industry. The type of data that is used the use of qulitative data , methods of data collection by study the literature and field study, obtain data in writing of the research literature , reviewing the literature books and scientific papers related to the title of thesis, observation, and interviews. Results of research conducted shows Internal audit in this case supervisor in the Cooperative Employees PT. Platinum Ceramics Industry is still weak and ineffective, because there is a violation in the Standard Operating Procedure (SOP) which can lead to fraud. Standard Operating Procedure violations occur because of the policy of the cooperative management. Cooperative management assessed incorrectly and poorly targeted in the provision of policy which violates the rules of the loan ceiling and ceiling pieces. Decisions adopted a policy exceed the loan limit rules and ceiling pieces can lead to a lot of bad debts, it is because the number of members in the cooperative debt is higher than the number of old age benefits (severance) in the company Keywords: Internal Audit, Fraud Prevention and Detection, Internal Control
ANALISIS PENGELOLAAN ALOKASI DANA DESA (ADD) DAN DANA DESA (DD) TERHADAP PENGGUNAAN DANA ALOKASI DANA DESA (ADD) DAN DANA DESA (DD) DI DESA TULUNGREJO KECAMATAN DONOMULYO KABUPATEN MALANG TAHUN 2015
Authors: Sofa Devi Maya , Hidayat M. Taufiq
Published: July 2020

ABSTRACTThis study aims to describe how the management of the Village Fund Allocation and the Village Fund implemented in Tulungrejo districts Donomulyo Malang district, which is in the process of planning, implementation and accountability if it is based on procedures and rules, whether the principles princip management has been able to be realized. And supporting factors and inhibitors that affect the management of the Village Fund Allocation and the village fund. In this research, the calculation to determine the amount of the management of the funds used for the fields in rural development. The results of data analysis showed that the allocation of funds and funds rural village in the village which Tulungrejo in use for four areas of rural development is the empowerment of the community amounted to 81%, the field of administration of the village of 47.16%, 41.83% field of community development and areas of development village 22.97%. In general management of the allocation of funds of the village and the village fund in Tulungrejo districts Donomulyo Malang regency less Effectively, this is proved by the persistence of the activities of management process which is still not in accordance with laws and regulations such as government regulations and rules issued by Regent Poor. Keywords: Management, Village Allocation Fund and the Village Fund
ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS TANPA AKUNTABILITAS PUBLIK (SAK ETAP) TERHADAP LAPORAN KEUANGAN (Studi Kasus UD. Dwi Putra Surabaya)
Authors: Robiah Lailatul , Amiranto Jianto B.
Published: July 2020

ABSTRACTThe financial report is a tool for analyzing the financial performance of companies that can provide information about the financial position, performance an clash flow, so it can serve as a basis for decision making by management. This study to describe the condition of the financial statements and describes the making SAK ETAP to the financial statements textile company Dwi Putra. This study used descriptive qualitative method with primary and secondary data sources and Data collection was done by means of interviews, documentation and observation. The study research are that the financial statements Dwi Putra consist of the balance sheet and income statements, where it does not conform to the presentation SAK ETAP, the accounting cycle of the company is also not in accordance with SAK ETAP. SAK ETAP does not stipulate rules of writing format or order against the post presented. Therefore, the presentation of the balance sheet and income statement Dwi Putra is not at issue in financial accounting standards entities without public accountability (SAK ETAP). Keywords : Financial Statements,SAK ETAP
PERANAN AUDIT OPRASIONAL DALAM MENINGKATKAN EFEKTIVITAS DAN EFISIENSI SYSTEM PENJUALAN PADA PERUSAHAAN PT. ANDALAN FINANCE
Authors: Rohmatin Rohmatin , Widiastoeti Hendy
Published: July 2020

ABSTRACTBased on the test results and a discussion of the operational audit role in improving the effectiveness and efficiency of the sales system in PT. Mainstay of Finance, the researchers can summarize that the effectiveness and efficiency of sales amounted to 96.00%, the value can answer the problem formulation and may imply that the sales activity in the mainstay Finance "Highly effective" although there are some findings that should be corrected. Thus the results of this study can be answered from the results of audits of product marketing. Results of audits found several weaknesses which should be a concern of management in the future. The downside to this is are No system better dokomentasi the mainstay penjulan finance and No atauran strong employee. The overall weakness of the case, then given the recommendation as a corrective or remedial measures that can be taken to improve the management of these weaknesses. Recommendation: The Company determines the SOP (standard Operating Procedure) for each of the divisions that exist in the branch in writing in SK. The company must have a good sales documentation and easily understood by all divisions and have a good document security. The Company regularly obliged to make improvements to the program of sales over a couple of problems that often terjadaji. The company made the SOP regarding employees' contained in the decree recruitment written and clear. Key: audits, SOP, system, sales
ENTITAS TANPA AKUNTABILITAS PUBLIK (ETAP) DI PERSIMPANGAN UNDANG – UNDANG PERKOPERASIAN (Telaah kritis keterterapan ETAP dalam Pelaporan Keuangan Koperasi)
Authors: Bayangkara IBK
Published: July 2020

ABSTRACT This study aims to examine the adequacy of SAK ETAP as a cooperative financial reporting standard in Indonesia. With a literature study approach, the authors examine the ability of SAK ETAP in meeting the provisions of Law No. 25 of 1992 concerning Cooperatives, as well as comparing them to PSAK 27 concerning Cooperatives that have been revoked. This research found that to date SAK ETAP has not been able to meet the provisions of Law No. 25 of 1992 in cooperative financial reporting because it does not explicitly present members' economic promotion reports, which is very important information that must be presented to users of cooperative financial statements. This is a new finding because research on the adequacy of SAK ETAP as a cooperative financial reporting standard has never been done before. The results of this study have implications for the obligations of the IAI Standards Board to immediately adjust SAK ETAP to be able to meet the needs of users of cooperative financial reports on relevant information as a basis for making decisions. Keywords: ETAP, Cooperatives, Financial Statements, Act 25 1992, Promotion of Members' Economy
PENGARUH PELATIHAN, INSENTIF, DAN LINGKUNGAN KERJA TERHADAP KINERJA KARYAWAN PT. UNITED INDO SURABAYA
Authors: Septaviandri Nadia
Published: July 2020

Dengan semakin tingginya tingkat persaingan dalam industri otomotif PT. United Indo Surabaya memberikan pelatihan secara rutin pada bagian workshop / bengkel. Selain pelatihan, untuk memberikan rasa aman atas resiko - resiko pekerjaan yang ada, PT. United Indo Surabaya memberikan insentif  bagi para karyawanya. PT. United Indo Surabaya juga memiliki lingkungan kerja yang dapat memacu semangat kerja karyawannya dengan begitu karyawan akan memiliki kinerja yang baik dan perusahaan dapat mencapai tujuan dengan efekif. ketiga variabel tersebut berpengaruh terhadap kinerja karyawan PT. United Indo Surabaya. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh pelatihan, insentif dan lingkungan kerja terhadap kinerja karyawan. Populasi penilitan ini sebanyak 30 karyawan dan sampel diambil dengan menggunakan sampling jenuh. Data dikumpulkan melalui kuesioner yang disebarkan kepada 30 karyawan. Teknik pengujian data penelitan ini meliputi uji validitas, uji reliabilitas, uji asumsi klasik, uji f, uji T, uji dominan, dan regresi linier berganda dan koefisien determinasi. Hasilnya adalah Pelatihan secara parsial berpengaruh signifikan terhadap Kinerja Karyawan PT. United Indo Surabaya. Insentif secara parsial berpengaruh signifikan terhadap Kinerja Karyawan PT. United Indo Surabaya. Lingkungan Kerja secara parsial berpengaruh signifikan terhadap Kinerja Karyawan PT. United Indo Surabaya. Pelatihan, Insentif dan Lingkungan Kerja secara simultan berpengaruh signifikan terhadap Kinerja Karyawan PT. United Indo Surabaya.Kata Kunci : Pelatihan, Insentif, Lingkungan Kerja, dan Kinerja Karyawan.
PENGARUH GAYA KEPEMIMPINAN TRANSFORMASIONAL, MOTIVASI, DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN PT. JAYADI SAMUDERA LINE SURABAYA
Authors: Sahron Muhammad
Published: July 2020

Penelitian ini bertujuan untuk mengetahui pengaruh dari variabel Gaya Kepemimpinan transformasional , Motivasi, dan Disiplin Kerja terhadap Kinerja Karyawan di PT. Jayadi Samudera Lines. Metode yang digunakan dalam penelitian ini adalah kauntitatif dengan instrumen penelitian menggunakan kuisoner. Analisis yang digunakan untuk menarik kesimpulan adalah analisis regresi linier berganda. Hasil uji t untuk variabel gaya kepemimpinan mendapatkan nilai Sig 0,00 nilai tersebut dibawah taraf nyata 0,05.yang berarti terdapat pengaruh dari variabel gaya kepemimpinan transfornasional terhadap kinerja karyawan. Hasil uji t untuk variabel motivasi mendapatkan nilai Sig 0,00 nilai tersebut dibawah taraf nyata 0,05.yang berarti terdapat pengaruh dari variabel motivasi terhadap kinerja karyawan. Hasil uji t untuk variabel X3 mendapatkan nilai Sig 0,039 nilai tersebut dibawah taraf nyata 0,05 yang berarti terdapat pengaruh dari variabel disiplin kerja terhadap kinerja karyawan. Terdapat pengaruh secara simultan dari variabel gaya kepemimpinan motivasi dan disiplin kerja yang ditunjukkan dari Nilai p-value atau signifikasi sebesar 0,00 dibawah taraf nyata 0,05.Kata Kunci : Gaya Kepemimpinan Transformasional, Motivasi, Disiplin Kerja, dan Kinerja.
PENGARUH PENJUALAN TUNAI, PENJUALAN KREDIT, DAN PENETAPAN HARGA TERHADAP LABA PENJUALAN PRODUK PIPA SET HD INVERTER 1 PK PADA PT. SUMBER MANDIRI CABANG KENJERAN SURABAYA
Authors: Anggraeni Riris Mega Hardi
Published: July 2020

PT. Sumber Mandiri Branch Kenjeran Surabaya is one of the distributor company of Spare Part Cooler one of its product is Pipe Set HD Inverter 1 pk. The purpose of this study is to determine whether there is influence of Sales Cash Sales Credit and Pricing on Sales Income Pipe Products Set HD Inverter 1 pk at PT. Sumber Mandiri Kenjeran Branch Surabaya. This type of research is quantitative research using secondary data obtained from PT Sumber Mandiri Kenjeran Branch Surabaya. Data analysis technique in this research is by using multiple regression analysis. This research is backed by technological advancement to encourage the development of cooling spare parts business that is increasing rapidly. To be able to survive the sales outlets refrigerated spare parts are required to maintain sales, both cash sales and credit sales. In keeping with the sale, the refrigerated spare parts sales outlet must have a marketing strategy, sales strategy, pricing strategy. The purpose of using the marketing concept is to improve relationships with customers because a better relationship can lead to sales and increase sales profit. The results of this study indicate that there are partial and simultaneous influence of variable Cash Sales (PT), Sales Credit (PK) and Pricing (PH) on Sales Income (LP) .There is partial influence of variable Cash Sales (PT), Credit Sales (PK) and Pricing (PH) on Sales Income (LP). Because the significance value in the t test of each variable indicates less than 0.05 is proven true and is accepted. There is influence simultaneously variable of Cash Sales (PT), Credit Sales (PK) and Price Pricing (PH) on Sales Profit (LP) Because the value of significance at test f shows smaller than 0.05 proved true and accepted. Sales income is explained by Cash Sales (PT), Credit Sales (PK) and Pricing (PH) of 0.997 or 99.7%. While the remaining 0.3% influenced by other variables outside the model in the perusal.Kata Kunci : Cash Sales, Credit Sales, Pricing, Sales Profi.
PERANAN PROFITABILITAS DAN INVESTASI DALAM MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN TERINDEKS LQ-45
Authors: Jazuli Muhamad
Published: July 2020

Penelitian ini menemukan pengaruh ROA, ROE, NPM, OPM, GPM, dan AG terhadap return saham. Objeknya adalah indeks LQ-45 yang listing di Bursa Efek Indonesia. Dengan menggunakan teknik purposive sampling, kami menemukan 43 perusahaan dari LQ-45 yang telah memenuhi persyaratan untuk diteliti diperoleh. Data yang akan diteliti diambil dari laporan keuangan yang dikumpulkan dari Bursa Efek Indonesia dari 2014 hingga 2016. Analisis regresi berganda diterapkan dalam penelitian ini. Hasilnya menunjukkan bahwa ROA, ROE, NPM, OPM, GPM, dan AG secara simultan mempengaruhi return saham. Hal ini disebabkan oleh semua variabel independensi semakin tinggi sehingga akan berpengaruh positif terhadap laba yang dicapai oleh perusahaan. Menurut hasil, semoga investor lebih tertarik menginvestasikan modalnya ke saham perusahaan yang untung tinggi.
PENGARUH LINGKUNGAN KERJA, MOTIVASI, DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA KARYAWAN BAGIAN PRODUKSI PADA CV. JUKE ABADI SIDOARJO
Authors: Hidayahti Dian Nurul
Published: July 2020

Penelitian ini dilakukan adalah untuk mempelajar, menganalisa dan menjawab pengaruh dari lingkungan kerja, motivasi, dan komitmen organiasional secara parsial maupun simultan pada kinerja karyawan produksi pada CV. Juke Abadi Sidoarjo. Penelitian ini menggunakan metode kuantitatif dengan menyertakan metode associative causal yang bertujuan untuk mengetahui pengaruh dari dua atau lebih variabel. Penelitian ini mengambil seluruh populasi dari karyawan produksi dari CV. Juke Abadi Sidoarjo, yang berjumlah 47 Orang. Data yang diperoleh adalah data primer dengan pengambilan data menggunakan kuisioner. Data sekunder yang diperoleh adalah berasal dari staf CV. Juke Abadi Sidoarjo yang meliputi profil perusahaan dan struktur organisasi dari perusahaan. Hasil penelitian menunjukan bahwa lingkungan kerja, motivasi, dan komitmen oraganisasional berpengaruh secara simultan secara signifikan pada kinerja karyawan. Dengan nilai dari R square sebesar 0.516 (51.6%) yang mana berarti lingkungan kerja, motivasi, dan komitmen organisasional memberikan pengaruh sebesar 51.6% terhadap kinerja karyawan produksi pada CV. Juke Abadi Sidoarjo.