bluuebunny/crossref_metadata_2025 huggingface dataset:
Lysosomal acid lipase drives adipocyte cholesterol homeostasis and modulates lipid storage in obesity, independent of autophagy
Authors: Admin Ada , Gamblin Camille , Rouault Christine , Lacombe Amélie , Langa-Vives Francina , Farabos Dominique , Lamaziere Antonin , Clément Karine , Gautier Emmanuel L. , Yvan-Charvet Laurent , Dugail Isabelle
Published: November 2020

Besides cytoplasmic lipase-dependent adipocyte fat mobilization,
the metabolic role of lysosomal acid lipase (LAL), highly expressed in adipocytes
is unclear. We show that the isolated adipocyte fraction but not the total
undigested adipose tissue from obese patients has decreased LAL expression compared
to non-obese. Lentiviral-mediated LAL knockdown in 3T3L1 to mimic obese
adipocytes condition did not affect lysosome density or autophagic flux, but increased
triglyceride storage and disrupted ER cholesterol as indicated by activated SREBP.
Conversely, mice with adipose-specific LAL overexpression (Adpn-rtTA x
TetO-hLAL) gained less weight and body fat than controls on a high fat diet,
resulting in ameliorated glucose tolerance. Blood cholesterol was lower than
controls albeit similar triglyceridemia. Adipose-LAL overexpressing mice
phenotype is dependent on the housing temperature, and develops only under mild
hypothermic stress (room temperature) but not at thermoneutrality (30°C), demonstrating
prominent contribution of BAT thermogenesis. LAL overexpression increased BAT free
cholesterol, decreased SREBP targets, and
induced the expression of genes involved in initial steps of mitochondrial
steroidogenesis, suggesting conversion of lysosome-derived cholesterol to
pregnenolone. In conclusion, our study demonstrates that adipose LAL drives tissue
cholesterol homeostasis and impacts BAT metabolism, suggesting beneficial LAL activation
in anti-obesity approaches aimed at reactivating thermogenic energy
expenditure.
Kontextualisera, spegla, vidga och estetisera: Gymnasielärares litteraturdidaktiska infallsvinklar till Pajtim Statovcis roman Min katt Jugoslavien
Authors: Höglund Heidi , Nordenstam Anna , Skarstein Dag , Heilä-Ylikallio Ria
Published: November 2020

Pajtim Statovcis Min katt Jugoslavien är en av de mest uppmärksammade debutromanerna i Finland under 2010-talet. Dess mångtydighet, särskilt vad gäller symboliska och metaforiska tolkningsmöjligheter, har förundrat och fascinerat läsare både i Norden och internationellt. Romanens komplexitet gör den intressant såväl litterärt som litteraturdidaktiskt sett. Inom den nordiska litteraturdidaktiska forskningen har det de senaste åren vuxit ett intresse för att studera litteraturarbete med komplexa, litterära texter. Med utgångpunkt i begreppen kunskapsfält (Aase, 2005) och uafgørlighed (Johansen, 2018) utforskar och diskuterar vi i artikeln vilka litteraturdidaktiska överväganden en grupp gymnasielärare gör i samtal om romanen när deras avsikt är att använda romanen i litteraturundervisningen. Det empiriska materialet består av inspelade samtal mellan fyra finlandssvenska gymnasielärare. Analysen visar hur lärarnas litteraturdidaktiska överväganden utmynnar i en rad olika infallsvinklar på romanen, allt från att kontextualisera till att spegla, vidga och estetisera den litterära texten.
English abstract
Contextualizing, mirroring, widening and aestheticizing: Upper secondaryteachers’ approaches to Pajtim Statovci’s novel My Cat Yugoslavia
The novel My Cat Yugoslavia by Pajtim Statovci is one of the most recognized debuts in Finland in recent years. Its ambiguity, especially in terms of symbolic and metaphorical meanings, has amazed and fascinated readers both in the Nordic countries and internationally. The ambiguity makes the novel interesting also from an educational perspective. Recently, there has been a renewed interest among Nordic researchers to explore educational perspectives on working with complex literary texts. In this article, we explore conversations among a group of upper secondary teachers as they discuss the novel My Cat Yugoslavia with the intention of using it in the classroom. The empirical material consists of audio recorded conversations between a group of four upper secondary teachers. Drawing theoretically on the concepts of fields of knowledge (Aase, 2005) and undecidability (Johansen, 2018), we discuss how the teachers approach the novel from a wide range of perspectives in their pedagogical considerations by contextualizing, reflecting, broadening and aestheticizing the literary text.
La movilidad académica en la escuela normal: una estrategia para la consolidación institucional
Authors: Castro Miranda Román , Rangel Ramírez Héctor Gabriel
Published: November 2020

La internacionalización y su componente de movilidad académica representan una estrategia prioritaria en la agenda de desarrollo de las instituciones de educación superior públicas y privadas de todo el mundo. Las escuelas normales de México han vivido reformas importantes que han reivindicado su papel como instituciones clave en la formación de profesionales de la educación en nuestro país, aunque en el ámbito de la internacionalización, aún presentan más retos que realidades. El presente artículo es resultado de una investigación documental y descriptiva que pretende generar un diálogo intersaberes sobre la perspectiva que las escuelas normales en México tienen hacia la implementación de la movilidad académica en su estructura institucional, resaltando la importancia que esta enmarca en el proceso de la formación integral y en donde compartimos algunos indicadores de desempeño que existen actualmente a nivel nacional e internacional respecto a las transformaciones organizacionales, curriculares, administrativas y financieras que se deben realizar para implementar exitosamente la dimensión internacional e intercultural en las funciones sustantivas de dichas instituciones.
ASSESSMENT OF THE HEAVY METAL POLLUTION LEVEL OF THE RIVER SEDIMENTS IN THE EAST DONBASS (ROSTOV REGION, RUSSIA)
Authors:   Southern Federal University, Rostov-on-Don, Russia, Zakrutkin V. E. , Reshetnyak V. N. ,   Southern Federal University, Rostov-on-Don, Russia, Reshetnyak O. S. ,   Southern Federal University, Rostov-on-Don, Russia
Published: November 2020

Introduction. River bottom sediments are a significant link in the biogeochemical cycles of water bodies and an accumulator of pollutants. The purpose of this study is to assess the level of heavy metal pollution of river sediments within the coal-mining areas of the East Donbass (Rostov Region, Russian Federation) to assess the potential risk for the population using surface water as a source of water supply. Methods. It is suggested to use the pelitic fraction for a more accurate assessment of the heavy metal pollution level of river sediments. It is proposed to use the average continental shale concentration as a baseline value for the pelitic fraction. Contamination factor (Cf), degree of contamination (Cd) and geo-accumulation index (Igeo) were used to assess the degree of heavy metal pollution of the bottom sediments in the East Donbass rivers. Results. Studies of the chemical composition and the level of bottom sediments pollution in the East Donbass rivers showed that the concentration values of heavy metals vary greatly. Assessing the degree of heavy metal pollution of the river sediments in the East Donbass allows us to classify them mainly as moderately contaminated (uncontaminated to moderately contaminated). At the same time, the level of river sediments pollution in the Seversky Donets basin is generally lower than that in the Tuzlov basin. Conclusion. The results will be used to improve the system for assessing water and bottom sediments quality in the region as well as evaluate the environmental risk to public health. Although the results showed a moderate level of heavy metal contamination of the East Donbass rivers sediments, the potential hazard of secondary pollution of the aquatic environment with metals deposited in sediments remains. Pollution of water and river bottom sediments is directly linked to the potential risk to public health because these rivers are used as sources of drinking water for towns and countryside.
ISSUES OF DRINKING WATER QUALITY IN THE WESTERN PART OF CRIMEA
Authors:   Crimean Federal University V. I. Vernadsky, Simferopol, Russia, Kobechinskaya V. G. , Yarosh O. B. ,   Crimean Federal University V. I. Vernadsky, Simferopol, Russia, Ivashov A. V. ,   Crimean Federal University V. I. Vernadsky, Simferopol, Russia, Apostolov V. L. ,   Crimean Federal University V. I. Vernadsky, Simferopol, Russia
Published: November 2020

Introduction. Until 2014, water supply in Sevastopol city and its municipal districts was combined due to its own surface and underground waters as well as a water conduit running from the Mezhgornoye reservoir located in the Saksky district and filled with the Dnieper waters of the North Crimean Canal. After 2014, this source was shut off. Therefore, it became important to conduct a comparative analysis of the quality of drinking water supplied to the settlements of this territorial entity. Purpose of the study: The study is aimed to assess the quality of drinking water and perform its analysis in Sevastopol city and nearby settlements, taking into account the increase in water intake from rivers and underground sources in recent years. Methods. Objects of the study are surface and underground water supply points, and drinking water for consumers. We used standard methods for the analysis of drinking water with an assessment of its physical, chemical and sanitary-bacteriological indicators using analysis of variance (AoV) methods. Water quality was assessed by the specific combinatorial index of water pollution. Using GIS technologies, maps were built to visualize a number of indicators: chemical oxygen consumption and data on the water pollution complexity coefficient at the stage when consumers receive water from the central water supply system (for all municipal districts). Results. It was established that sanitary and microbiological indicators of tap water quality — by the total microbial count, total coliform bacteria and thermo-tolerant coliform bacteria — immediately before being fed to the central water supply system in the Southern and Northern districts of Sevastopol, did not exceed sanitary standards. Due to the considerable length of the distribution networks and their high deterioration, secondary pollution of drinking water is currently taking place. In a number of municipal districts, it was revealed that the key indicators being assessed exceeded the norms of the State Sanitary Rules and Regulations. For the first time, with the help of GIS technologies in the ArcGis 10.4 software shell, specific ranks of drinking water pollution levels were distinguished for individual municipal districts, which made it possible to visualize the dynamic characteristics of polluting ingredients taking into account their territorial affiliation.
HEAVY METAL POLLUTION OF RIVER WATERS AND COASTAL SOILS ADJACENT TO THE TAILING STORAGE FACILITY TERRITORY
Authors:   National Polytechnic University of Armenia, Yerevan, Armenia, Sukiasyan A. R. , Kirakosyan A. A. ,   National Polytechnic University of Armenia, Yerevan, Armenia
Published: November 2020

Introduction. The operation of the Teghut copper-molybdenum enterprise resulted in the man-made load on the environments in terms of concentrations of some heavy metals (autumn 2016), the migration of which continued even after the plant shutdown (autumn 2018). Methods. The authors studied changes in the concentrations of Mo, Zn, and Cu in samples of Shnogh River water and coastal soils near the tailing storage facility territory. Results. During enterprise operation, in water sampling points 1 and 2, a decrease in the concentrations of these heavy metals after the plant shutdown was noted. According to the analysis of coastal soil samples, in points 1 and 2, after the plant shutdown, the Zn concentration decreased by 75% and the Cu concentration decreased by 84% compared with the analysis of samples during enterprise operation. In samples of coastal soils from sampling points 3 and 4, a concentration reverse was observed. Conclusion. The calculation of the geo-accumulation coefficient for the studied heavy metals in soil sampling points 1 and 2 compared to sampling points 3 and 4 indicates a decrease in the man-made load on the environment, caused by plant operation.
Design and Implementation of Wireless Sensors and Android Based Application for Highly Efficient Aquaculture Management System
Authors: Wiranto Goib , Kurniawan Dayat , Maulana Yudi , Hermida I Dewa Putu , Oktaviandi David
Published: November 2020

The main problems in the practice of traditional shrimp aquaculture are related with maintaining good water quality and reducing high operational cost. In this paper it will be described the application of wireless sensors and Android based application as mobile monitoring tool in achieving highly efficient shrimp aquaculture monitoring system. A set of four water quality parameter sensors (pH, temperature, conductivity and DO) were submerged into the pond using a buoy, in which an electronics and Xbee wireless transmitter have been installed to transmit the measured data into a fixed monitoring station. The main component of the fixed monitoring station was a smart data logger capable of performing automatic aeration system. Data transmission from the monitoring station to the master station was done through GSM/GPRS module of a Raspberry microcontroller. Using internet connection, a web based server has been developed from which the Android based application retrieved the measured parameter data. Graphical analysis of water quality data can be performed from a mobile phone, allowing users to monitor the aquaculture regardless of their geographical location. This system has been implemented in a shrimp aquaculture in Bangka island, Indonesia. In addition to giving real-time water quality data, the system was able to reduce the operational electricity cost because of the automatic aeration feature. Consistenly, the system has been sending the measurement data to the web server, which is accessible using Android mobile phones worldwide.
Efektivitas Pendekatan Multirepresentasi dalam Pembelajaran Berbasis Masalah untuk Meningkatkan Pemahaman Konsep Siswa SMA pada Materi Gaya dan Gerak
Authors: Putri Ananda Hafizhah , Sutrisno Sutrisno , Chandra Didi Teguh
Published: November 2020

This study aims to obtain a comparative picture of increasing conceptual understanding between students who experience problem-based learning with a multi-representation approach and students who experience problem-based learning without a multi-representation approach. The aspects of understanding studied refer to Bloom's taxonomy, namely translation, interpretation, and extrapolation. This study used a quasi-experimental method with pre test and post test design non equivalent group design. The sample in this study were students from two class X in one high school in the city of Bandung. The experimental class consisted of 28 students and the control class consisted of 25 students. The results showed that the students' understanding of the concept increased with an average n-gain in the experimental class and control class respectively, namely 0.406 with the medium category and 0.289 with the low category. Keywords: multi representation approach, problem based learning, conceptual understanding ABSTRAK. Penelitian ini bertujuan untuk mendapat gambaran perbandingan peningkatan pemahaman konsep antara siswa yang mengalami pembelajaran berbasis masalah dengan  pendekatan multirepresentasi dan siswa yang mengalami pembelajaran berbasis masalah tanpa pendekatan multirepresentasi. Adapun aspek pemahaman yang diteliti merujuk pada taksonomi Bloom, yakni translasi, interpretasi, dan ekstrapolasi. Penelitian ini menggunakan metode kuasi eksperimen dengan desain pre test and post test non equivalent group design. Sampel pada penelitian ini adalah siswa dari dua kelas X di salah satu SMA di kota Bandung. Kelas eksperimen terdiri dari 28 siswa dan kelas kontrol terdiri dari 25 siswa. Hasil penelitian menunjukkan bahwa pemahaman konsep siswa meningkat dengan rata-rata n-gain pada kelas eksperimen dan kelas kontrol masing-masing yaitu sebesar 0,406 dengan kategori sedang dan 0,289 dengan kategori rendah.Kata kunci: pendekatan multirepresentasi, pembelajaran berbasis masalah pemahaman konsep
Characteristics of Bird Nestling Trees in the Padang State University, West Air Tawar, West Sumatera
Authors: Febrinal Febrinal , Chandra Fingki Alvia , Satria Rijal , Sumarmin Ramadhan
Published: November 2020

The purpose of this research is to describe the characteristic of the tree as birds nesting at State University of Padang , West Air Tawar, West Sumatra. This research conducted on March 2019. Data collection was using survey method. The results showed that found 14 species of tree is using by birds to nesting. The characteristic of tree is preferable by birds to using for nesting are tree and pole growth rate, monopodium and simpodium branching type, with round, oval and fountain canopy type, model leeuwenberg, attims and corner architecture model.
The Icons in the Story of Al-Zill Al-Ari [The Naked Shadow] A Semiotic Study
Authors: Saif Alhusami Abdulhameed , Abdullah A. Hizabr Alhusami Mohammed
Published: November 2020

This paper aims to present a semiotic reading of the Icon in the story of Al-Zill Al-Ari [The Naked Shadow] by the Yemeni short story writer and novelist Mohammed Al-Gharbi Imran. This paper is grounded in the critical semiotic approach to seeks to reveal the meaning of the Icons represented in the story by tracing the process of signification and the dynamics of importance within the story discourse. The study explores the implications of the Icons to produce general significance and to embody them in the context of the story discourse where its elements intermingle to reveal close and far meanings. The story of Al-Zill Al-Ari revolves around the character Alwan, who strives for a better life for himself. Still, he faces several obstacles that prevented him from fulfilling his aspirations.The story has an implicit criticism of the situation in Yemen. The writer implicitly criticizes the economic, social, and political life in Yemen. The study aims to highlight the importance of the Icon and the semiotic analysis of the literary texts.
Integrated Sustainable Building Design
Authors: Magyar Zoltan
Published: November 2020

The paper demonstrates combined labelling of buildings, which includes energy, indoor environmental and well-being aspects. The development of the proposed combined labelling is in progress in TripleA-reno project, which aim is to encourage the deep renovation of residential buildings.
Comparative Analysis of Electric Energy Consumption of Cascade System R134a/CO2 with Single Stage R404a and Two-Stage CO2 Installation
Authors:   Faculty of Mechanical Engineering, Belgrade, University, Belgrade, Serbia, Ninković Dimitrije , Milovančević Uroš , Otović Milena , Černicin Vladimir
Published: November 2020

The paper analyzes electric energy consumption of three different refrigeration installations: cascade refrigeration system with R134a in the high temperature circuit and CO2 in the low temperature circuit, single stage refrigeration system operating with R404A and two-stage transcritical CO2 system. The indirect impact of the refrigeration system on global warming through electric energy consumption was examined. Thermodynamic cycles of these installations have been described and models have been developed to analyze the electric energy consumption required to drive the compressor as the largest consumer, for the cooling capacity of the evaporator 5,7 kW at evaporation temperature -30 °C for meteorological 2017, in the city of Belgrade. As a basis for comparative analysis, the existing cascade refrigeration system, which is located in the Laboratory for Thermal Science at the Faculty of Mechanical Engineering in Belgrade, was selected.
Developing Multi-Criteria Model for the Protection of Cultural Built Heritage in Serbia from the Aspect of Energy Recovery of the Buildings
Authors:   Faculty of Civil Engineering and Architecture, University of Nis, Nis, Serbia, Stanojević Ana , Milošević Mimica ,   Faculty of Business Economics and Entrepreneurship, Belgrade, Serbia, Milošević Dušan ,   Faculty of Electronic Engineering, University of Nis, Nis, Serbia, Aj Turnšek Branko ,   Faculty of Civil Engineering and Architecture, University of Nis, Nis, Serbia, Jevremović Ljiljana ,   Faculty of Civil Engineering and Architecture, University of Nis, Nis, Serbia
Published: November 2020

Contemporary society and modern living in urban areas strive for more sustainable environments, respecting the past, history and their remains. Intangible and tangible cultural heritage has become an important urban resource for city promotion as well as a trigger for economic and social city development. Built heritage, as part of cultural heritage, consists of various buildings from different epochs. Sustainable principles developed within the concept of smart, environmentally-friendly, and responsive cities requires energy optimization while minimizing energy amounts needed for systems of heating and cooling in buildings. Energy rehabilitation seems to become a strategically necessary and legally obligatory task in Serbia too. It means the implementation of various measures in term of the use of renewable energy resources and improvement of the thermal envelope of the already existing facilities. However, this type of interventions often reflects on the visual appearance of the building, changing its form, façade articulation and materialization. Respecting legally prescribed allowance, according to the degree of regime protection of cultural built heritage, the paper goal is to develop a model for the protection of the buildings in term of improvement of their energetic performances. The research aim is to identify the most optimal measures to be applied to increase energy efficiency depending on building's degree of protection, in Serbia, using multi-criteria decision-making methodology.
Integrated Sustainable Building Design
Authors:   D-68259 Mannheim, Grahovac Svetozar , Grahovac Julija
Published: November 2020

Today’s customers often require the vehicle manufacturer to document passenger compartment heating for specific test conditions. Without correct selection and sizing of the HVAC system for the passenger compartment, thermal comfort cannot be ensured. One of the aims that the manufacturers of modern vehicles have in mind is the development of new and optimization of the existing systems for achieving and maintaining thermal comfort in the passenger area. The selection of system components to achieve the required thermal comfort in the passenger compartment is the first step. The second step consists on the optimization of the selected thermal comfort control concept of the passenger compartment under various environmental conditions. For the computerized evaluation of thermal comfort at selected standing place, the 4 following measurement variables are used: air speed, humidity, air temperature and the temperature of the black ball. In addition to the prediction of percentage of unsatisfied persons during the heat up phase of the vehicle passenger compartment, the special thermal conditions in the vehicle are pointed out. Within the scope of the work the thermal comfort of the inhomogeneous is compared with the homogeneous environment. Using the operational and the equivalent temperature according to SAE J2234 the homogeneous environments are determined. The following external conditions are constant; incident-flow velocity of the vehicle, air temperature and humidity. The aim of the paper is to indicate a complexity of determining the thermal comfort conditions in passenger vehicles.
Improving Solar Potential Map: Ditching Net-Metering, Embracing Demand Curve and Local Weather
Authors:   Centre for Energy Efficiency/Jozef Stefan Institute, Slovenia, Kovač Marko , Stegnar Gašper , Sučić Boris , Merše Stane
Published: November 2020

The research expands the bottom-up approach to determine investment cost for self-sufficient Solar Plus systems. Existing solar maps usually utilize net-metering scheme and treat electricity grid as giant battery. However, with increased solar production, this might put an additional strain to the grid. In addition, to obtain national wide results, multiple weather patterns obtained from different meteorological stations were analyzed which also resulted in different demand curves. The scope of the research was therefore largely increased by calculating all available meteorological data in form of a typical year for Slovenia, which consist of 23 data points evenly spread all over Slovenia. However, those points vary quite a bit – some stations are positioned in the cities and towns, while others are located in small villages or places of interests (i.e., mountain resorts or airports). The points also vary in altitude (from few meters to over 2500 m) and cover different climate zones. The majority of Slovenia lies in continental zone (described with Dfb and Dfb by Köppen-Geiger climate classification) with cold winters and warm summers, with some subtropical climate at the coastal areas (Cfa and Cfb). Some mountain areas have tundra climate (ET). The presented research shows how to combine the existing data to calculate optimal Solar Plus instalment for self-sufficient buildings for each calculation point. The already validated simplified model was used for calculation of energy balance for the typical year which was later used for optimization of the results regarding costs. This includes the roof area for photovoltaic, optimal orientation of solar panels, the capacity of the battery storage and other influential parameters. The results clearly indicated the capability of each analyzed area for Solar Plus installation.
PENGARUH BENTUK STRUKTUR KEPEMILIKAN TERHADAP KEBIJAKAN HUTANG (Studi Empiris Pada Perusahaan di BEJ)
Authors: Imantoro Jati
Published: November 2020

Penelitian ini bertujuan untuk mengetahui pengaruh bentuk struktur kepemilikan yang terdiri dari Insider Ownership, Institutional Investor, dan Shareholder Dispertions terhadap kebijakan hutang perusahan-perusahaan di IndonesiaSampel yang digunakan dalam penelitian ini adalah 90 perusahaan yang terdaftar di BEJ untuk periode tahun 2004 sampai dengan 2006. Pemilihan sampel dengan menggunakan metode purposive sampling, yaitu dengan mendasarkan pada criteria-kriteria tertentu. Data yang diperoleh dianalisis dengan menggunakan metode regresi berganda untuk menguji pengaruh struktur kepemilikan terhadap kebijakan hutang.Dalam penelitian ini diketemukan bukti secara empiris tidak seluruh bentuk struktur kepemilikan yaitu: Insider Ownership, Institutional Investor, dan Shareholder Dispersion mempengaruhi kebijakan hutang yang dilakukan oleh perusahaan-perusahaan di Indonesia. Kemungkinan dikarenakan penelitian ini hanya mempertimbangkan prosentase kepemilikan saham saja, seharusnya dalam penelitian juga memperimbangkan factor internal diri manajer sebagai pihak pengambil keputusan. Seperti: seberapa besar manajer mau untuk bertanggung jawab terhadap resiko atas keputusan yang ia ambil (risk beating), tingkat loyalitas manajer terhadap perusahaan yang ia pimpin. Kata Kunci: Insider Ownersip, Institutional Investor, Shareholder Dispertion, dan  Kebijakan Hutang
EFFECT OF REGIONAL OWN REVENUE, GENERAL ALLOCATION OF FUND AND SPECIAL ALLOCATION OF FUND FOR CAPITAL EXPENDITURE BUDGET ALLOCATION
Authors: Saifudin Saifudin , Sari Septiana
Published: November 2020

The purpose of  first  regional autonomy for increase service public and economy every regional. The purpose of research for is to determine whether there is the of the Region Own Revenue, General Allocation Fund and Special Allocation of Fund for Capital Expenditure Budget Allocation. The Population of research this is all government District and City in Central Java of twenty nine District and Six City. The research  used secondary data of Actual Income and Expenditure budget realization report of Government province Central Java the years of 2010-2013. The way to analyze the data by using multiple linier regression analysis. Based on the result of this research concluded that partially Regional Own Revenue and General Allocation Fund has of the effect on Budget Capital Expenditure. While the Special Allocation Fund  does not effect on Budget Capital Expenditure. Simultaneously, The Regional Own Revenue, General Allocation Fund and Special Allocation Fund effect on Budget Capital Expenditure. Keywords : Regional Own Revenue, General Allocation Fund, Special Allocation Fund, Capital Expenditure, and Regional Autonomy.
TINJAUAN IMPLEMENTANSI AKUNTANSI BERBASIS AKRUAL DI PROPINSI LAMPUNG
Authors: Zanaria Yulita
Published: November 2020

Tujuan jangka panjang penelitian ini adalah untuk memberikan kontribusi terhadap teori dan menjadi bahan pertimbangan serta kebijakan bagi pemerintah dalam penerapan suatu sistem untuk meningkatkan kinerja. Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner melalui penyebaran atau antar langsung kepada pelaksana Satuan Kerja Perangkat Daerah (SKPD) yang menjadi responden di Provinsi Lampung yang sekaligus merupakan populasi.Penelitian ini bertujuan untuk menguji kendala implementasi akuntansi berbasis akrual terhadap kinerja pemerintah daerah pada pelaksana Satuan Kerja Perangkat Daerah (SKPD) Propinsi Lampung.Teknik pengambilan sampel dalam penelitian ini dengan menggunakan teknik sensus Sampling. Sedangkan untuk analisis data mengunakan tehnik deskriptif kualitatif.Kata kunci       :  Akuntansi berbasis akrual, kendala, kinerja, Satuan Kerja Perangkat Daerah Propinsi Lampung
Analisis Pengaruh Kompetensi Dosen Terhadap Preferensi Mahasiswa Pada Profesi Akuntan (Studi Kasus Pada PTS Di Surakarta)
Authors: Mutmainah Henstin , Rosita Rosita
Published: November 2020

This study aims to determine the effect of capabilities of lecturers (teachers) that can affect student preferences in the profession as an accountant. Benefits of the research was to determine the factors of capabilities that can make the students make the selection of the accounting profession. Factors capability in terms of the competence of lecturers (the questionnaire can be processed. Testing the validity, reliability and classical assumption produce reliable data for use in the research model. The model was tested using multiple regression techniques (multiple regresion).The results of the research that is of no significance of factors of capability of lecturers consisting of pedagogical competence, personal competence, social competence and professional competence of the students choose the profession as an accountant. It can be said that the great competence of lecturers can not lead students to choose accounting profession.As a research suggestion would be better if there is a variable in the factor of competence with a preference in the selection of the profession by students.teachers) under Law No. 14 of 2005 which is pedagogical, personal competence, social competence and professional competence.This study collected data relating to the object to be used as a sample that is data on PTS Surakarta students who take the program S1 Accounting. Observation and questionnaires conducted with 100 questionnaires with a return rate of 100% and all the results of Keywords: capability, lecturers, preference, profession, accountants
Pengukuran Prestasi Kerja Karyawan Menggunakan Motivasi Pada Badan Pengelolaan Keuangan Daerah Kota Metro
Authors: Suharto Suharto
Published: November 2020

The aim of this research is to find the relationship between work motivation and employee performance. This research  used survey method. The total population is 86 employees. Based on Slovin method, samples taken by random sampling are as much as 70 respondents. The analytical tool used is Rank Spearman correlation, by using hypothesis testing of distribution Z. Based on the calculation results obtained that the work motivation has a significant relationship with employee performance. It means that the higher the motivation of work, the higher the performance of employees.
Pengaruh Aplikasi Teknologi, Accounting Reporting Terhadap Pencegahan Fraud Serta Implikasinya Terhadap Reaksi Investor
Authors: Zanaria Yulita
Published: November 2020

The purpose of this research is to examine the impact of information technology, accounting reporting toward fraud detection in companies that listed on Indonesia Stock Exchange. Baside that, this research to examine implication of fraund detection to investor reaction.                The population of the study is the LQ 45 companis registered in the Indonesia Stock Exchange in the periode of 2010-2014. Shampling technique employed in this study is the purposive sampling whit the total sample of 90 companies The data analysis uses Amos software, The result of the study show yhat the dividend policy, information technology, accounting reporting have significant influence towards frund detection. The other result showed that fraund detection have significant influence towards investor reaction. Keywords :information technology, accounting reporting, fraund detection, investor reaction.
ANALISIS BENTUK ADOPSI INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) DALAM KONTEKS INSTITUSIONAL (STUDI EMPIRIS 30 NEGARA BERKEMBANG PERIODE 2006 - 2015)
Authors: Ramdani Rahmat Fajar
Published: November 2020

The purpose of this research is to analyzing adoption of international financial reporting standard in countries based on three institutional isomorphism perspective. This research used foreign aid as the proxy of coersive isomorphism and foreign direct investment and foreign portfolio investment, as the proxy of mimetic isomorphism, and the last to analyze normative isomorphism this research used educational quality as proxy. This research used 30 countries as the sample with ten years observation that start from 2006 to 2015. To analyze hyphotesis this research used logistic regression with SPSS version 23. This research find that foreign aid as the proxy of coersive isomorphism has a significant influence on the country's probability to fully adopting IFRS, then other result showed that educational quality as the proxy of normative isomorphism has a significant influence on the country's probability to fully adopting IFRS. This reseacrh did not show that foreign direct investment and foreign portfolio investment as the proxy of mimetic isomorphism has a significant influence on the country's probability to fully adopting IFRS. Keywords: Foreign aid, foreign direct investment, foreign portfolio investment, educational quality, IFRS adoption
WHISTLEBLOWING INTENTION SEBAGAI ALAT ANTIKORUPSI DALAM INSTITUSI KEPOLISIAN
Authors: Hartono Tri , Cahaya Fitra Roman
Published: November 2020

Penelitian ini bertujuan untuk menguji hubungan antara whistleblowing judgment, situational factors, dan self efficacy pegawai negeri pada institusi kepolisian terhadap niat untuk melakukan whistleblowing dengan menambahkan pemahaman terhadap konsep good governance sebagai variabel mediating. Hasil statistik menunjukkan bahwa ada hubungan positif antara pemahaman konsep good governance dan niat untuk meniup peluit. Temuan ini menunjukkan bahwa teori planned behavior mampu menjelaskan fenomena niat untuk menjadi whistleblower dalam konteks institusi kepolisian di Daerah Istimewa Yogyakarta. Implikasi utama adalah, anggota kepolisian akan melaporkan kasus korupsi melalui whistleblowing system yang ada jika ia memahami konsep good governance. Implikasi penting lainnya adalah bahwa program pelatihan tata kelola pemerintahan yang baik bagi petugas kepolisian sangat penting untuk dilakukan sehingga whistleblowing dapat digunakan sebagai alat anti-korupsi yang efektif.
THE EFFECT OF ORGANIZATIONAL CULTURE, WORK ETHIC, KNOWLEDGE LEVEL OF ACCOUNTING, AND MORAL HAZARD ON THE QUALITY OF COMPANY’S FINANCIAL REPORT INFORMATION (The study is accounting and finance employees in the whole national private company in Gresik)
Authors: Lazuardi Yanuar , Muhtarom Abid
Published: November 2020

This research was conducted to test the effect of independent variables, they are organizational culture, work ethic, level knowledge of accounting and accountant’s moral hazard on the dependent variable, that is the quality of company's financial report information, either simultaneously or partially. The type of this research is causal associative with quantitative approach, the research aims to determine the effect of two or more variables, with the approach of testing the theory by measuring the variables with numbers and analyze the data with statistical procedures. The population of this study is the accounting and finance employees in the whole national private company in Gresik. Sampling was done by nonprobability sampling method with judgement sampling approach, the results of selected judgement sample is the accounting and finance employees in 13 companies. The data source used is primary data derived from the answers of respondents in the research questionnaire. The data are processed with SPSS 16.0 for Windows with multiple linear regression test. The results of this research show that: 1) Simultaneously, the variable of organizational culture, work ethic, knowledge level of accounting and accountant’s moral hazard affect the quality of company's financial report information. 2) Partially from four independent variables, the variable of organizational culture does not have a strong influence on the dependent variable quality of the company's financial report information.
Determination Factor Alumni and Student of Economic Faculty Lamongan Islamic University to Become Enterpreneur
Authors: Purnomo Nanto , Muhtarom Abid
Published: November 2020

ABSTRAK The current condition of the world in a work becomes more difficult while the people that need the job continues to increase. One way to solve the current conditions with make the employment not seeking job namely entrepreneur. According to the data from the BPS the level of entrepreneurship in Indonesia have increased in the 2013/2014 and still 1.67 percent and now based on data BPS already rose to 3.1 percent. This was allegedly caused by an improvement in the motivation from both internal factors and external factors. The problems in the search is how the influence of the risk tolerance factor, freedom in working, success themselves in pushing the entrepreneurs decision either partially or simultaneously and which the dominant factors.This research uses the validity Test, Test reliability, classical assumptions, double linier Regression, double correlation, Determination Test, F and t tests. The results of the analysis showed that the questionnaire used in the collection of data is valid and reliable and does not have the problem of classical assumptions. Y = 3,790 + 0,246 X1 + 0,242 X2 + 0,313 X3, R = 0,705. F count ( 29,585) > F table (2.71). From t test, obtained : t count x1y t (2,624); x2y (3,083): x3y (3,569) > t table (1,987). From the explanation is deduced the existence of a significant influence of both simultaneously  and partially  between independent variables against the Decision of the Entrepreneurs at the Faculty Of Economics University of Islam Lamongan. The results of this study are expected, can be made in consideration in motivating and developing learning about entrepreneurship at Islamic University of Lamongan Key Words : Motivation risk tolerance, freedom in working, success themselves & the decision entrepreneurs.
Pengaruh Biaya Saluran Distribusi Terhadap Volume Penjualan
Authors: Dedeh Dedeh , Lestari Rita Meila
Published: November 2020

The free trade era now requires every company to work more effectively, efficiently and competitively. The strategies used by companies such as by improving the quality of product distribution channels, because the distribution channels of quality products can increase customer satisfaction so that sales volume can also increase. That way the company can grow more rapidly and the company's continuity can be maintained.The problem formulation of this research are: 1) How distribution channel cost in PD. Azkia Snack Ciamis? 2) What is the sales volume in PD. Azkia Snack Ciamis? 3) How much influence the distribution channel cost to sales volume in PD. Azkia Snack Ciamis?The purpose of this study to determine: 1) The cost of distribution channels in PD. Azkia Snack Ciamis. 2) Sales volume in PD. Azkia Snack Ciamis. 3) Influence of distribution channel cost to sales volume in PD. Azkia Snack Ciamis.The research method used is descriptive method, the writer will analyze descriptively about the influence of distribution channel cost to sales volume at PD Azkia Snack Ciamis. Data collection techniques in this study through observation, interviews and documentation.Based on the results of the research are known: 1) The cost of distribution channel in PD Azkia Snack Ciamis from 2012 - 2016 has increased, 2) Sales volume in PD Azkia Snack Ciamis from 2012 - 2016 has increased, but the percentage of change fluctuate, 3) which is positive with a very strong relationship between distribution channel cost to sales volume on PD Azkia Snack Ciamis, with coefficient value of corelai (rx1y) equal to 0,99, coefficient of determination value (KD) equal to 98,80%, and simple linear regression equation is Y = 112.83 + 7.03X with the number of tcount 15.74 and ttable 3.18. This shows that there is a positive relationship between distribution channel cost to sales volume so that Ha accepted and HO rejected. Keywords: Channel Cost Distribution, Sales Volume.
MUSRENBANGDES SEBAGAI AJANG CEREMONIAL TAHUNAN
Authors: Asyari Muhammad Asim
Published: November 2020

Implementasi Undang – Undang RI No. 6 Tahun 2014 menimbulkan pro dan kontra dengan adanya kucuran Dana Desa sebesar 1 Milyar. Desa dituntut untuk merencanakan dan menganggarkan sejumlah dana yang diterima dari pemerintah pusat. Tujuan  penelitian  ini  adalah  untuk  mengetahui  bagaimana proses  dan tahap perencanaan dan penganggaran Pemerintah  Desa  di  desa  Tanean Lanjeng. Peneliti  ingin  mengevaluasi dan membuktikan  secara  empiris  bagaimana sebenarnya praktik yang terjadi dalam lingkup pemerintahan desa tentang perencanaan dan pengangaran Anggaran Pendapatan Balanja Dana Desa (APBDES). Selain itu, riset ini bertujuan memberikan solusi sederhana mengenai proses perencanaan dan penganggaran yang baik dan benar sehingga tujuan anggaran bisa tercapai.Penelitian  ini  menggunakan  paradigma  kritis  dengan pendekatan  kualitatif  dan menggunakan  metode studi kasus  dalam  menganalisa  data.  Teknik yang digunakan untuk memperoleh data yakni wawancara tidak terstruktur, observasi, serta studi dokumentasi.Kesimpulan penelitian berdasarkan temuan peneliti dilapangan mencakup beberapa hal yaitu, pelaksanaan Musrenbangdes hanya dilakukan sebagai acara ceremonial tahunan tanpa melibatkan partisipasi masyarakat. Akibatnya, usulan perencanaan  yang  akan  dibuat  untuk  RPJMDesa,  RKPDesa  hanya ditentukan oleh kepala desa  dan aparat desa. Selain itu, akibatkurang pahamnya fungsi, tugas dan tanggung jawab aparatur desa berdampak terhadap juga berdampak terhadap penyusunan RPJMDesa, RKPDesa, APBDes yang tidak dilakukan oleh pemerintah desa Tanean lanjeng melainkan melibatkan pihak kecamatan. Tentu saja hal ini berdampak terhadap proses penetapan APBDes di desa Tanean lanjeng yang mengalami keterlambatan. Temuan lainnya yang cukup menarik adalah “otonomi politik” di tingkat pemerintah desa yang dipegang dan dikendalikan oleh kepala desa berdampak terhadap manajemen pengelolaan keuangan desa. Kepala desa menempatkan “tangan kanannya” sebagai koordinator pengelolaan keuangan desa. Dampaknya tentu saja terhadap transparansi pengelolaan APBDesa belum terpenuhi.
ANALISIS LAPORAN KEUANGAN BERDASARKAN PSAK 109 PADA YAYASAN RUMAH YATIM ARROHMAN
Authors: Hidayat Syamsul , Zanatun Anah , Rohaeni Nani
Published: November 2020

The purpose of this study is determine whether the accounting treatment of zakat in Rumah Yatim Arrohman accordance with PSAK No. 109. This research is conducted to examine the financial statements prepared by Rumah Yatim Arrohman accordance with PSAK No. 109 on Accounting for Zakat. The method used is descriptive comparatif approach. The results of this research concluded that Rumah Yatim Mandiri have fully implemented use PSAK No.109. in presenting the financial statements. because in PSAK No. 109, zakah accounting aims to regulate the recognition, measurement, presentation and disclosure of transactions zakah, infaq/ Sadaqah.
Ukuran Dewan, Ukuran Perusahaan, Leverage, Profitabilitas Berpengaruh terhadap Laporan Berkelanjutan Di Indonesia
Authors: Fuadah Luk Luk , Safitri Rika Henda , Yuliani Yuliani
Published: November 2020

Tujuan dari penelitian ini adalah untuk menguji ukuran dewan, ukuran perusahaan, leverage dan profitabilitas terhadap laporan keberlanjutan (sustainability reporting). Sampel dalam penelitian hanya berfokus pada perusahaan yang menerima penghargaan dari Indonesia Sustainability Reporting Awards (ISRA). Penelitian ini menggunakan teori agensi (agency theory) dan teori legitimasi (Legitimacy theory) dan teori stakeholder (Stakeholder theory). Temuan penelitian ini menunjukkan bahwa Ukuran perusahaan berpengaruh positif dan signifikan terhadap laporan berkelanjutan. Leverage juga berpengaruh negatif dan signifikan terhadap laporan berkelanjutan. Namun, ukuran dewan dan profitabilitas tidak signifikan berpengaruh terhadap laporan keberlanjutan. Kelemahan dari penelitian ini adalah bahwa sampel hanya berfokus pada perusahaan yang menerima ISRA, sehingga penelitian selanjutnya menggunakan lebih banyak sampel di bidang yang sama sebagai contoh sektor pertambangan untuk perusahaan listed di Bursa Efek Indonesia.Keywords:board size, company size, leverage, profitability, sustainability reporting
Pengaruh Komisaris Independen dan Karakteristik Komisaris Audit Terhadap Internet Financial Reporting Disclosure
Authors: Zulfikar Rudi
Published: November 2020

This study aimed to analyze the influence of the proportion of Independent Commissioner and the characteristics Audit Committee to internet financial reporting disclosure. Proportion of Independent Commissioner measured by the ratio of owned Independent Commissioner to Board of Commissioners. Characteristics of the Audit Committee is proxied by the size, Audit Committee’s meeting frequency, the Audit Committee expertise in accounting / financial, and the independent parties of the Audit Committee’s proportion. Internet financial reporting disclosure is measured by the disclosure items required under the Bank Indonesia Regulation No. 7/50/PBI/2005.                   The sample in this research were 90 companies, and samples used in this study were banking companies listed in Bank Indonesia during the years 2011-2014. Statistical method used is multiple regression analysis. Based on the test results show that the proportion of independent commissioner, had no effect to internet fianncial reporting disclosure. And then, the characteristics of an audit committee comprised of several proxies which are the size of the Audit Committee, Audit Committee’s meeting frequency, Audit Committee expertise in financial / accounting, and the independent parties of the Audit Committee had a positive and significant effect to the internet financial reporting disclosure. Size as control variabel had a positive and significant effect to the internet financial reporting disclosure.