bluuebunny/crossref_metadata_2025 huggingface dataset:
Pola penyebaran tanaman jengkol (Pithecellobium jiringa (Jack) Prain.) di Jawa Barat bagian selatan berdasarkan karakter morfologi
Authors: Maxiselly Yudithia , Ustari D , Ismail Ade , Karuniawan Agung
Published: March 2020

Jawa Barat bagian selatan memiliki potensi sumber daya alam yang berlimpah. Salah satu komoditas yang berpotensi dikembangkan di Jawa Barat bagian selatan adalah tanaman jengkol (Pithecellobium Jiringa (Jack) Prain.). Penelitian ini bertujuan untuk memperoleh data mengenai pola penyebaran tanaman jengkol di Jawa Barat bagian selatan. Penelitian dilakukan dari bulan November sampai bulan Desember 2013. Lokasi survey meliputi beberapa desa di kabupaten Ciamis, kabupaten Tasikmalaya, dan kabupaten Garut dengan menggunakan metode eksplorasi dan penentuan lokasi secara purposive sampling. Pengamatan dilakukan terhadap karakter morfologi dengan metode karakterisasi in situ. Hasil penelitian menunjukkan bahwa berdasarkan Analisis Komponen Utama (Principle Component Analysis) terdapat pola penyebaran yang acak atau tidak spesifik wilayah pada aksesi-aksesi jengkol yang dikoleksi dari Jawa Barat Selatan. Terdapat 3 aksesi jengkol yaitu JG 3, JG 7 dan JG 10 yang mengelompok berbeda dengan aksesi-aksesi jengkol yang lain diakibatkan karakter bentuk bunga, posisi bunga, dan lingkar buah yang merupakan karakter paling berkontribusi pada variasi jengkol di Jawa Barat bagian Selatan. Kata kunci: Analisis komponen utama ∙ Jengkol ∙ Purposive sampling
Kuantitas dan kualitas hasil benih buncis tegak (Phaseolus vulgaris L.) yang diberi pupuk organik padat dan pupuk organik cair chitosan
Authors: Nuraini Anne , Sobardini Denny , Suminar Erni , Apriyanto H.
Published: March 2020

Percobaan ini bertujuan untuk mengetahui pengaruh interaksi antara jenis pupuk organik padat dan pupuk organik cair (POC) chitosan yang dapat memberikan pengaruh terbaik terhadap pertumbuhan, kuantitas dan kualitas hasil benih buncis tegak. Percobaan dilakukan dari bulan Maret 2012 hingga Juni 2012 di Kebun Percobaan Fakultas Pertanian Universitas Padjadjaran, Jatinangor, Jawa Barat. Percobaan ini menggunakan Rancangan Acak Kelompok Faktorial dengan tiga ulangan. Faktor pertama adalah jenis pupuk organik padat terdiri dari tiga taraf, yaitu tanpa pupuk organik padat, pupuk kandang ayam, dan kascing. Faktor kedua adalah  konsentrasi POC chitosan terdiri dari empat taraf  yaitu : 0 ml L-1, 1,5 ml L-1, 3 ml L-1, dan 4,5 ml L-1. Hasil percobaan menunjukkan bahwa terdapat pengaruh interaksi antara pupuk organik padat dan POC chitosan terhadap daya berkecambah benih. Pemberian pupuk organik padat dapat meningkatkan viabilitas dan vigor benih buncis tegak, pupuk kandang ayam memiliki pengaruh yang lebih dibandingkan kascing . Konsentrasi 3 ml L-1 chitosan memberikan pengaruh yang terbaik terhadap parameter vigor benih.Kata kunci : buncis tegak, , pupuk kandang ayam, kascing, Chitosan
Pengaruh konsentrasi giberelin dan pupuk organik cair asal rami terhadap pertumbuhan dan hasil tanaman rami (Boehmeria nivea (L.) Gaud) klon ramindo 1
Authors: Suherman Cucu , Nuraini Anne , Damayanthi R.
Published: March 2020

ABSTRAKRami adalah salah satu jenis tanaman penghasil serat yang memiliki potensi hasil lebih tinggi dibanding tanaman kapas. Salah satu faktor penentu tinggi rendahnya hasil adalah panjang dan jumlah serat, yang antara lain ditentukan oleh tinggi dan diameter batang tanaman. Penelitian ini bertujuan untuk mengetahui pengaruh konsentrasi giberelin dan pupuk organik cair rami serta memperoleh salah satu kombinasi konsentrasi giberelin dan POC rami yang memberikan pengaruh terbaik pada pertumbuhan dan hasil serat tanaman rami klon Ramindo 1. Percobaan dilaksanakan dari bulan Januari 2016 sampai bulan Maret 2016 di kebun percobaan CiparanjeFaperta  Universitas Padjadjaran, Jatinangor, dengan ketinggian tempat mencapai  829 m di atas permukaan laut, dengan tanah ordo Inceptisol, dan tipe iklim berdasarkan klasifikasi Schmidt dan Ferguson (1951) termasuk tipe C. Rancangan yang digunakan dalam penelitian ini adalah Rancangan Acak Kelompok (RAK) yang terdiri dari 8 perlakuan dan diulang sebanyak 4 kali, dengan perlakuan kombinasi GA0 ppm+ tanpa POC, GA50 ppm + tanpa POC, GA100 ppm + tanpa POC, GA150 ppm + tanpa POC, Larutan GA0 ppm + 40 ml/L POC, GA50 ppm + 40 ml/L POC, GA100 ppm + 40 ml/L POC, GA150 ppm + 40 ml/L POC. Hasil percobaan menunjukkan bahwa pemberian kombinasi dosis giberelin dan pupuk organik cair rami dapat mempengaruhi pertumbuhan dan hasil serat tanaman rami klon Ramindo 1. Perlakuan GA 150 ppm dan 40 ml/L pupuk organik cair (POC) dapat meningkatkan tinggi tanaman, diameter batang, bobot kering tanaman, bobot basah tanaman, dan bobot segar batang tanaman rami klon Ramindo 1.Kata kunci : Giberelin, pupuk organik cair, rami
Pertumbuhan dan hasil padi gogo hubungannya dengan kandungan prolin dan 2-acetyl-1-pyrroline pada kondisi kadar air tanah berbeda
Authors: Rahayu A. Y. , Haryanto T. A.D. , Iftitah S. N.
Published: March 2020

Penelitian ini bertujuan untuk mengetahui respons varietas padi gogo pada kadar air tanah berbeda terhadap pertumbuhan, hasil dan kandungan prolin dan 2-acetyl-1-pyrroline biji. Penelitian dilaksanakan di Universitas Tidar Magelang mulai bulan September 2012 sampai dengan Maret 2013. Percobaan menggunakan Rancangan Acak Kelompok Lengkap terdiri atas dua faktor yaitu varietas padi gogo (Inpago Unsoed-1, galur JSPGA 136, varietas Situ-bagendit (non-aromatik) dan varietas Mentik Wangi) dan tingkat kadar air tanah (100 % kapasitas lapang dan 50 % kapasitas lapang). Variabel pengamatan meliputi: tinggi tanaman (cm), jumlah anakan total per rumpun (batang), jumlah anakan produktif (batang), total panjang akar (m), umur berbunga (hst), umur panen (hst), panjang malai (cm), jumlah bulir per malai, bobot 1000 biji (g), bobot biji per rumpun (g), kandungan prolin (μM/g) dan kandungan 2-acetyl-1-pyrroline (ppm). Secara umu padi gogo yang ditanam pada kondisi kadar air tanah 50 % kapasitas lapang menghasilkan umur panen panjang dengan pertumbuhan dan hasil rendah namun memiliki kandungan prolin dan kandungan 2-acetyl-1-pyrroline lebih tinggi diban-dingkan dengan yang ditanam pada kondisi kadar air tanah 100 % kapasitas lapang. Namun demikian, pada kondisi kadar air tanah 50 % kapasitas lapang, varietas Mentik Wangi menunjukan hasil tinggi pada karakter pertumbuhan dan hasil serta kandungan 2-acetyl-1-pyrroline dan kandungan prolin. Kata kunci: Padi gogo ∙ Kadar air tanah ∙ Pertumbuhan ∙ Hasil ∙ Prolin ∙ 2-acetyl-1-pyrroline
Respon pertumbuhan bibit nilam aceh (Pogostemon cablin benth.) Klon sidikalang pada media tanam subsoil dengan pemberian pati beras dan pupuk hayati
Authors: Ariyanti Mira , Suherman Cucu , Dewi Anjarsari Intan Ratna , Santika Dewi
Published: March 2020

Media tanam berupa topsoil masih menjadi andalan untuk mendukung pertumbuhan tanaman nilam karena kandungan mineral dan bahan organiknya yang tinggi. Seiring dengan pemanfaatannya, ketersediaan topsoil semakin berkurang dan dirasa perlu untuk mencari alternatif lain yaitu dengan memanfaatkan subsoil. Peningkatan unsur hara dalam subsoil dilakukan dengan cara pemberian pupuk organik berupa pati beras dan pupuk hayati. Percobaan dilakukan di Kebun Percobaan Fakultas Pertanian Universitas Padjadjaran Jatinangor pada Juni 2011- September 2011. Penelitian menggunakan rancangan acak kelompok terdiri dari 11 kombinasi perlakuan diulang tiga kali. Perlakuan percobaan meliputi  top soil,  sub soil + pupuk anorganik N 1.75 g, sub soil + 25 g pati beras, sub soil + 50 g pati beras, sub soil + 75 g pati beras, sub soil + 25 g pati beras + pupuk hayati EMAS 2.5 g, sub soil + 50 g pati beras + pupuk hayati EMAS 2.5 g, sub soil + 75 g pati beras + pupuk hayati EMAS 2.5 g, sub soil + 25 g pati beras + pupuk hayati EMAS 5 g, sub soil + 50 g pati beras + pupuk hayati EMAS 5 g, sub soil + 75 g pati beras + pupuk hayati EMAS 5 g. Hasil penelitian menunjukkan bahwa pemberian  25 g pati beras + PHE 2,5 g pada media tanam subsoil menghasilkan pengaruh yang paling baik terhadap pertambahan tinggi, pertambahan jumlah daun, pertambahan cabang, luas daun, bobot segar tanaman, bobot kering tanaman, dan bobot kering akar tanaman nilam. Pati beras mengandung 0.8% N, 0.29% P2O5, 0.07% K2O, 1.48% CaO, 1.14% MgO, 10.04 % C-organik.
Pengaruh perlakuan ethyl methanesulphonate terhadap perkecambahan dan pertumbuhan kentang granola (biji)
Authors: Suteja Hanifah Nuraeni , Rostini Neni , Amien Suseno
Published: March 2020

Sari. Tujuan penelitian adalah mengevaluasi pengaruh ethyl methanesulphonate (EMS) terhadap pertumbuhan tanaman kentang Granola dari biji botani dan memperoleh konsentrasi efektif untuk mendapatkan mutan berdaya hasil tinggi. Percobaan dilakukan dalam dua tahap. Tahap pertama dilakukan di laboratorium kultur jaringan BALITSA, Lembang, yang terdiri dari tahap perlakuan EMS pada biji dengan konsentrasi  0,01%; 0,03%; 0,05%; 0,07%; 0,10%; 0,13%; 0,15%; 0,17%; dan 0,20%; selama 3 dan 6 jam, penanaman biji pada media kultur MS, perbanyakan planlet dan pengamatan planlet. Tahap kedua dilakukan di rumah kasa di Pangalengan yang terdiri dari tahapan aklimatisasi menggunakan Rancangan Acak Kelompok dengan 14 perlakuan EMS yang diulang 3 kali dan pengamatan pertumbuhan tanaman. Hasil menunjukkan bahwa EMS menyebabkan penurunan pada daya kecambah. Pengamatan pertumbuhan di rumah kasa menunjukkan tinggi tanaman, jumlah daun, indeks kandungan klorofil, dan berat ubi pertanaman hasil perlakuan memiliki hasil yang lebih rendah dibandingkan kontrol. Konsentrasi EMS 0,07% dengan perendaman 3 jam dan konsentrasi 0,01% dengan perendaman 6 jam menghasilkan genotipe 3D12 dan 6A8 yang memiliki hasil panen tinggi. Kata kunci: kentang, EMS, mutasi, pertumbuhan. Abstract. The aim of the study was to evaluate the effect of ethyl methanesulphonate (EMS) on true potato seed germination and growth of potato Granola also obtained effective concentrations of EMS to produce mutants with high yield. Experiment was conducted in two stages. The first stage was carried out in BALITSA tissue culture laboratory, Lembang which consisted of EMS treatment steps in seeds with concentrations of 0.01%, 0.03%, 0.05%, 0.07%, 0.10%, 0.13%, 0.15%, 0.17%, and 0.20% for 3 and 6 hour; seeds planting on MS culture media; planlet propagation and plantlets observations. The second stage was carried out in screen house in Pangalengan which consisted of acclimatization stages using a randomized block design with 14 EMS treatment repeated 3 times and observations of plant growth, and yield. The results showed that EMS caused a decrease in germination. Growth observation results at screen house showed plant height, number of leaves, chlorophyll content index, and weight of tubers from treatment had lower than controls. Treatment with 0.07% EMS concentration for 3 hours and 0.01% consentration for 6 hours produced 3D12 and 6A8 mutan genotypes which had high yields.  Keywords: potato, EMS, mutation, growth.
Analysis of Information System Success in the Colleges in East Java with Wijayanto’s Approach of Information System Success Model
Authors: Wijayanto Heri
Published: March 2020

The era of globalization, which is marked by reforms in the field of information, requires good top management support and can support the application of information systems for the creation of quality, useful, and competitive information. Information systems in colleges are tools for managers to complete both new roles and traditional roles, enabling managers to monitor, plan, and predict more precisely and quickly to respond quickly to changes in the business environment. The purpose of this study is to analyze the role of top management support as a moderating variable effect of product quality on use and analyze the role of organizational culture as a moderating variable the effect of the use on benefits. The population of this study was colleges in East Java, a sample of 164 colleges consisting of 57 colleges ranked in Webometrics, and 107 colleges ranked in Webometrics. The analysis came with the SEM-Amos 22 program. The results showed that top management support moderated the effect of product quality on pure use of moderation, and organization culture moderated the effect of the use on benefits in a quasi-moderation manner.
Pengaruh Time Budget Pressure, Komitmen Organisasi,Pemahaman Good Governance dan Kompleksitas Tugas Pada Kinerja Auditor
Authors: Susanti Ni Ketut Ari , Sujana I Ketut
Published: March 2020

This study aims to examine the effect of time budget pressure, organizational commitment, understanding of good governance and complexity of tasks on auditor performance. This research was conducted at the BPKP Representative of Bali Province. The number of samples taken was 55 respondents using the saturated sampling method. Data collection was carried out using a research questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, it was found that budget time pressure and task complexity negatively affected auditor performance. This shows that the higher the time budget pressure and the complexity of the task causes the auditor's performance to be lower. While organizational commitment and understanding of good governance have a positive effect on auditor performance. This shows that the higher organizational commitment and understanding of good governance lead to higher auditor performance.Keywords: Performance, time budget, commitment, good governance, complexity.
Pengaruh Motivasi, Penghargaan Finansial, Pelatihan Profesional, Pertimbangan Pasar Kerja, Lingkungan Pada Karir Akuntan Publik
Authors: Rahayu Putu Nanda , Asmara Putra Nyoman Wijana
Published: March 2020

The purpose of this study was to obtain empirical evidence of the influence of career motivation, economic motivation, financial rewards, professional training, consideration of the job market, the environment of friends and family in choosing a career as a public accountant. Methods Determination of samples in this study using purposive sampling technique. The sample of this study were regular accounting students at FEB Udayana class of 2015, amounting to 142 people. Data collection methods used with the questionnaire method in the form of a questionnaire. The data analysis technique used is the classic assumption test and multiple linear regression analysis. Based on the results of the analysis it was found that motivation which included career and economic motivation, financial rewards, professional training, consideration of the job market, friend and family environment had a positive effect on career choice as a public accountant.

Keywords: Career motivation, financial rewards, professional training, consideration of the labor market, environment, and selection of a career in public accounting.
Pengaruh Motivasi Pada Minat Mahasiswa Non Akuntansi Program Reguler Mengikuti Pendidikan Profesi Akuntansi
Authors: Jeniari Aven Maria , Dwija Putri I.G.A.M Asri
Published: March 2020

This study aims to determine the effect of social motivation, career motivation, quality motivation, economic motivation and degree motivation on the interest of non accounting students to take part in the accounting profession education program (PPAk). This research was conducted at the Faculty of Economics and Business, Udayana University, in the non-accounting S1 regular program students, using questionnaire techniques as data collection. The number of respondents in this study was 169 people. The analysis technique used is multiple linear analysis techniques. Based on the results of the research analysis, it is known that social motivation, career motivation, degree motivation, economic motivation, and quality motivation influence the interest of non accounting students to take part in Accounting Professional Education. Knowledge .

Keywords : Social motivation, career motivation, degree motivation, economic motivation, quality motivation, interest in joining PPAk.
Pengaruh Intensitas Pengungkapan dalam Sustainability Report dan Return On Asset pada Return Saham
Authors: Nusantara I Kadek Bayu Putra , Mertha I Made
Published: March 2020

The research population is all companies listed on the Indonesia Stock Exchange (IDX) from 2014 to 2017 that issued sustainability reports. The sample is determined by purposive sampling technique with criteria that do not include financial companies and companies that publish sustainability reports for the 2014-2017 period in a row to obtain a sample of 15 companies. The analysis technique used is Multiple Linear Regression Analysis. The results of the analysis show that there is no influence between the relationship between the intensity of disclosure in the sustainability report on stock returns while. Tests on the second hypothesis get the result that there is an influence between the relationship of return on assets to the stock returns that the company will receive. Investors in investing in the capital market are expected to pay attention to conditions in the company such as ROA in order to get the desired stock return.

Keywords : Sustainability report, asset returns, stock returns.
Pengaruh Due Profesional Care, Independensi dan Pengalaman Kerja Pada Kualitas Audit Dengan Reward Sebagai Pemoderasi
Authors: Krisna Naradipa I Dewa Agung Gede , Supadmi Ni Luh
Published: March 2020

Audit quality is very important, because high audit quality is expected to produce relevant and reliable financial statement information as the basis for decision making. The purpose of this study was to determine the effect of care due professional, independence and auditor work experience on audit quality with reward as moderating variables in KAP in Bali Province in 2018. The population of this study, all auditors working in KAP in Bali, amounting to 76 people . non probability sampling is a sample research method used, with data analysis techniques using Moderated Regression Analysis. The results of the analysis indicate that: care due professionals, independence, and work experience, statistically have a positive effect on audit quality. The results also show that the reward variable strengthens Due Professional Care relationship and work experience with audit quality, but the reward variable is not able to moderate the relationship of independence with audit quality.

Keywords : Care Professional; Independence; Experience; Reward; Quality Audit.
Pengaruh Moralitas Individu, Pengendalian Intern Dan Budaya Etis Organisasi Terhadap Kecenderungan Kecurangan Akuntansi
Authors: Dewi Ni Komang Ayu Anita , Wirakusuma Made Gede
Published: March 2020

Fraud can be seen from a deliberate form of policy and actions that aim to commit fraud or manipulation that can harm other parties. Fraud is an intentional act of fraud, generally in the form of a lie, plagiarism and theft. The purpose of this study was to examine the effect of individual morality, internal control, and organizational ethical culture on accounting fraud tendencies. The population used is 23 KSP in Tegallalang, Gianyar Regency. Methods of data collection using questionnaires, multiple linear regression analysis techniques used in. The results of the study show that individual morality, internal control and the ethical culture of the organization negatively affect accounting fraud tendencies. This means that the better the individual morality, internal control, and the application of organizational ethical culture in KSP, it will be able to reduce the level of accounting fraud tendencies that occur in KSP in Tegallalang District.

Keywords : Individual morality; internal control; accounting fraud tendency; organizational ethical culture.
Pengaruh Kepemilikan Institusional, Kepemilikan Manajerial, dan Kepemilikan Asing Pada Pengungkapan Corporate Social Responsibility
Authors: Adiputri Singal Patrisia , Wijana Asmara Putra I Nym
Published: March 2020

One of the factors of corporate governance that influence the implementation of CSR is the ownership structure. The emergence of corporate ownership structures results from a comparison of the number of shareholders in the company. The purpose of this study was to determine the effect of institutional ownership, managerial ownership, and foreign ownership on disclosure of corporate social responsibility (CSR). This research was conducted on the Indonesia Stock Exchange in the period 2013-2017. The sample of this research was 40 Infrastructure, Utilities and Transportation companies using purposive random sampling, where samples were taken based on certain criteria. Data collection of this study uses secondary data. The analysis technique used is the Analysis of Multiple Linear Regression. The results of this study indicate that institutional ownership and managerial ownership have a positive effect on CSR, while foreign ownership has no significant negative effect on disclosure of CSR.

Keywords : Institutional Ownership; Managerial Ownership; Foreign Ownership; Disclosure Of Corporate Social Responsibility.
Pengaruh Kualitas Pelayanan, Pemahaman Peraturan dan Sanksi Perpajakan Pada Kepatuhan WPOP
Authors: Widian I Made Yoga , Jati I Ketut
Published: March 2020

One way to increase government revenue from the tax sector is by increasing taxpayer compliance itself. The purpose of this study was to determine the effect of service quality, understanding of regulations and taxation sanctions on individual taxpayer compliance registered at North Badung KPP Pratama. The study was conducted at the KPP Badung Utara in 2018. The sample selection was 100 taxpayers using the Slovin formula. Data collection was carried out by distributing questionnaires to WPOP registered in North Badung KPP Pratama and the analysis techniques using multiple linear regression analysis. Based on the results of the analysis, it is known that service quality, understanding of regulations and taxation sanctions have a positive effect on individual taxpayer compliance registered in North Badung KPP Pratama, with the value of calculating each variable greater than the label, and having a significance value greater than 0.05.

Keywords : Quality Of Service;  Understanding Of Tax Regulations; Tax Sanctions; Individual Taxpayer Compliance.
Pengaruh Penganggaran, Budget Empahasis, Asimetri Informasi Pada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi
Authors: Dwi Riantari Kadek Ayu Mika , Ratna Sari Maria Mediatrix
Published: March 2020

This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on BPR budgetary slack in Tabanan Regency. This research was carried out by rural banks spread across Tabanan Regency. The population were budget compilers in 22 BPRs. The technique of determining the sample purposive sampling with criteria of selected informants who had occupied the position / part of at least 2 years and contributed to the preparation of the budget. Data collection by distributing questionnaire. Data analysis technique used is MRA. The results indicate that budgetary, empahasis budget, information asyimmetry has a positive effect on budgetary slack. Locus of control moderates the influence of participatory budgeting, budget empahasis and information asymmetry on budgetary slack.

Keywords : Budgeting; Budget Empahasis; Information Asymmetry; Budgetary Slack; Locus Of Control.
Konsentrasi Kepemilikan, Transaksi Pihak Berelasi, dan Kinerja Perusahaan
Authors: Pangesti Nitami Galih , Hidayat Widi
Published: March 2020

Agency theory describe that ownership concentration is a good corporate governance system that helps to reduce agency problems arising from the divergence of interest between shareholders and managers. But, when ownership concentration becomes high, lead to another agency problem that is conflict between controlling shareholders and minority shareholders. This study purposed to examine the relation of ownership concentration and related party transactions on firm performance. This research uses quantitative descriptive method with associative approach. Sample used in this study was 474 manufacturing companies listed on the Indonesia Stock Exchange in 2014-2018. We used multiple linear regression as analysis technique. Results showed that ownership concentration had a positive effect on firm performance and related party transactions had a positive effect on firm performance.

Keywords : Ownership Concentration; Related Party Transactions; Firm Performance.
Pengaruh Pengungkapan CSR, Karakter Eksekutif, Profitabilitas, Dan Investasi Aktiva Tetap Terhadap Penghindaran Pajak
Authors: Merkusiwati Ni Ketut Lely Aryani , Eka Damayanthi I Gst Ayu
Published: March 2020

Tax avoidance is one way to reduce the amount of tax legally that does not violate tax regulations, in contrast to tax evasion, which uses unlawful methods to reduce or eliminate the tax burden while tax avoidance (tax avoidance) ) utilizing loopholes in tax regulations to avoid paying larger amounts of tax. This study was conducted to determine the effect of Corporate Social Responsibility (CSR), executive character, profitability and investment in fixed assets in tax avoidance. This research was conducted at manufacturing companies listed on the Indonesia Stock Exchange in 2015-2017. Sampling using a purposive sampling technique. The data analysis technique used in this study is multiple linear regression. Regression test results show that CSR and executive character negatively affect tax avoidance. while the profitability and investment of fixed assets have no effect on tax avoidance.

Keywords : CSR; Executive Character; Profitabilitas; Capital Intensity; Tax Avoidance.
Pengaruh Kompetensi SDM dan Locus Of Control Pada Pencegahan Fraud dalam Pengelolaan Dana Desa
Authors: Dewi Ni Ketut Putri Pramesti , Rasmini Ni Ketut
Published: March 2020

This research is aimed to acquire the empirical evidence of  the influence of human resource competencies and locus of control on fraud prevention in the management of dana desa. This research has been selecting all of the 27 desa dinas in denpasar as the population. 108 respondent were collected as the sample. One of the non-probability sampling using census to obtained the data. Multiple linear regression technique analysis is applied to analyzing the data. This research shows that human resource competencies and locus of control, have given such an positive impact to the fraud prevention in the vilaage fund management .

Keywords : Human Resource Competencies ; Locus Of Control Fraud.
Pengaruh Pengungkapan Corporate Social Responsibility Pada Nilai Perusahaan Dengan Kinerja Lingkungan Sebagai Pemoderasi
Authors: Purawan Ngakan Made Dwi , Wirakusuma Made Gede
Published: March 2020

This study aims to determine the effect of Corporate Social Responsibility disclosure on company value and determine environmental performance moderating the effect of Corporate Social Responsibility disclosure on company value on the Indonesia Stock Exchange. This research was conducted on oil palm plantation sector companies listed on the Indonesia Stock Exchange in the 2014-2018 period. The sample in this study used a purposive sampling technique. The analysis technique used is the Moderated Regression Analysis (MRA) technique. The results showed that Corporate Social Responsibility did not affect the value of the company. This shows that even though the company has revealed CSR, it does not guarantee an increase in the value of the company. Environmental performance is not able to strengthen the effect of Corporate Social Responsibility disclosure on firm value. This shows that the items of environmental performance do not match the CSR disclosures made by the company.

Keywords: CSR; Company Value; Environmental Performance.
Studying the Effect of Laser Pump Pulse Energy and Delay Time on Conversion Efficiency of KTP
Authors: Jamal Raied K. , Rustum Russul Khalil
Published: March 2020

In this study, the effect of increasing pump pulse energy and delay time on the energy conversion efficiency of the Potassium Titanyl Phosphate (KTP) crystal at room temperature was investigated. It was found that the higher the pump pulse the greater the efficiency at a certain value of the delay time. Moreover, at the delay time 3.524ns, we found that the efficiency of the conversion of energy increases from 0.0112 to 0.0159. We  also observed that the lower delay time between the pump and the probe pulses leads to increase the rate of energy conversion efficiency of the KTP crystal, where the reaches up to 3, which is higher than the value recorded in the absence of a pump pulse. The highest value of the rate of energy conversion efficiency recorded in this study was 0.0159. This work was achieved at room temperature.
Analytical Study of Earth Tides on Low Orbits Satellites
Authors: Izzet Ahmed K. , Hamwdi Mayada J. , Jasim Abed T.
Published: March 2020

The main objective of this paper is to calculate the perturbations of tide effect on LEO's satellites . In order to achieve this goal, the changes in the orbital elements which include the semi major axis (a) eccentricity (e) inclination , right ascension of ascending nodes ( ), and fifth element argument of perigee ( ) must be employed. In the absence of perturbations, these element remain constant. The results show that the effect of tidal perturbation on the orbital elements depends on the inclination of the satellite orbit. The variation in the ratio  decreases with increasing the inclination of satellite, while it increases with increasing the time.
Gene Expression of pelA and pslA in Pseudomonas Aeruginosa under Gentamicin Stress
Authors: AL-Sheikhly Mahmood Abdul Razzaq Hassan , Musleh Laith N. , Al-Mathkhury Harith J. F.
Published: March 2020

Pseudomonas aeruginosa produces an extracellular bioï¬lm matrix that consists of nucleic acids, exopolysaccharides, lipid vesicles, and proteins. Alginate, Psl and Pel are three exopolysaccharides that constitute the main components in biofilm matrix, with many biological functions attributed to them, especially concerning the protection of the bacterial cell from antimicrobial agents and immune responses. A total of 25 gentamicin-resistant P. aeruginosa selected isolates were enrolled in this study. Biofilm development was observed in 96% of the isolates. In addition, the present results clarified the presence of pelA and pslA in all the studied isolates. The expression of these genes was very low. Even though all biofilms were affected by gentamicin, the results of fold change showed a wide variation. In conclusion, all P. aeruginosa isolates carried psl and pel regardless of the intensity of the biofilm. A strongly positive correlation with gentamicin minimum inhibitory concentration was noticed.
Pengaruh Doping Palladium (Pd) Terhadap Lapisan TiO2 dengan Metode LPD untuk Applikasi Fotoanoda Sel Surya DSSC
Authors: Dwipanur Andhika , Dahlan Dahyunir , Firmawati Nini , Umar Akrajas Ali
Published: March 2020

Lapisan TiO2 yang didoping Pd dengan metode deposisi fase cair (Liquid Phase Deposition, LPD) telah dilakukan. Adapun tujuan sintesis lapisan tersebut adalah untuk mendapatkan lapisan yang terdiri dari nanoplate yang akan diaplikasikan untuk fotoanoda sel surya. Sebagai larutan prekursor digunakan 0,5 M (NH4)2TiF6 dengan variasi doping Pd adalah 0; 6.25; 12.50; 25,00 dan 50,00 mM. Penumbuhan lapisan dilakukan pada suhu 900Â°C selama 9 jam.Didapatkan berturut-turut energi gap adalah 3,20; 3,25; 3,18; 3,16; dan 3,10 eV. Karakterisasi FESEM menunjukkan bahwa lapisan yang dihasilkan terdiri dari partikel berbentuk nanoplate yang tersebar merata di permukaan substrat ITO. Luas nanoplate yang dihasilkan di bawah 100 Î¼m2 dengan ketebalan beberapa nanometer. Karakterisasi-karakterisasi ini menunjukkan bahwa lapisan TiO2 yang didoping oleh Pd sangat berpotensi sebagai photoanode untuk elektroda sel surya DSSC (Dye Sensitized Solar Cell).
Jovellanos: La reconstrucción de un clásico
Authors: Ocampo Suárez-Valdés Joaquín
Published: March 2020

Hasta el año 2012, la bibliografía jovellanista sumaba algo más de 3.900 referencias, indicador del éxito editorial pero también del riesgo de que los intérpretes de Jovellanos, de seguir incrementándose, lleguen a superar algún día a sus propios lectores. Indudablemente, dentro de tal vorágine bibliográfica, abundan toda clase de usos, abusos y distorsiones, que no dejan de ser parte del lastre que persigue a cualquier autor que  haya alcanzado la condición de «clásico».  En  este  artículo  se  trata   de  explicar  tanto  la   facilidad de esa  proliferación de usos y abusos de «jovellanismo», como de remitirla a los contextos históricos específicos que la alimentan.
Perspectivas económicas de Goya
Authors: Llombart Vicent
Published: March 2020

El objeto del trabajo es una primera aproximación a los aspectos económicos de la pintura y los grabados de Francisco de Goya, penetrando en su significado, en su relación con la realidad de su tiempo y en su posible correspondencia con las ideas económicas de los ilustrados españoles. Se hace una selección de las más destacadas obras sobre agricultura, industria y comercio y otros aspectos como los retratos de economistas y los ingresos monetarios del pintor, y se analizan las dificultades en integrar estrictamente las ideas económicas y el complejo proceso artístico.
La banca y las crisis financieras en la literatura popular: Una fortuna peligrosa, de Ken Follett
Authors: Rodríguez Braun Carlos
Published: March 2020

El best-seller de Ken Follett, Una fortuna peligrosa, además de los ingredientes habituales del género, contiene abundante información económica, al relatar la historia de un banco ficticio, pero cuyas operaciones y problemas son idénticos a los de los bancos reales, en una sucesión de crisis financieras que efectivamente se registraron en el siglo XIX, en particular las de 1866, 1878 y 1890 en Gran Bretaña, asociadas respectivamente a las quiebras de Overend, Gurney & Co., el City of Glasgow Bank y la banca Baring Brothers. El contexto histórico, la importancia de los marcos institucionales para el desarrollo económico, y la organización de la banca y el sistema financiero en tiempos en los que empezaba a plasmarse el papel del banco central como prestamista de última instancia, son analizados en general con acierto. La novela, de este modo, traza un retrato que integra abundantes referencias económicas y financieras de interés para economistas e historiadores.
Incidencia de las características personales e inherentes al empleo sobre la satisfacción de los trabajadores en España
Authors: Sánchez Sellero María Carmen , Sánchez Sellero Pedro
Published: March 2020

Con este trabajo se pretende determinar qué características afectan en mayor medida a la satisfacción de los trabajadores. El ámbito de aplicación es el mercado de trabajo español actual, aquejado de una fuerte recesión e inestabilidad. Se trata de averiguar si son las características personales de los trabajadores o si, por el contrario, son las características referidas a la organización las que influyen en mayor grado en la satisfacción laboral. Los datos provienen de la Encuesta de Calidad de Vida en el Trabajo, del Ministerio de Trabajo e Inmigración del año 2010. Mediante modelos lineales (ANOVA) se concluye que las variables inherentes al trabajo arrojan mejores resultados para explicar la satisfacción del trabajador, además, todos los coeficientes son positivos. Por último, se propone un modelo de regresión múltiple stepwise que permita jerarquizar la aportación de las distintas variables referidas al empleo sobre la satisfacción de los trabajadores; de todas ellas, la que tiene mayor incidencia es la motivación.
Tinjauan visual pada iklan televisi Kartu As versi Gulai Otak
Authors: Octora Winona , Iskandar Syahril
Published: March 2020

Tujuan dari penelitian ini adalah mengungkap makna dibalik visual iklan televisi Kartu As versi Gulai Otak yang mempromosikan salah satu programnya yaitu Paket Kenyang Internetan Mingguan. Menemukan hubungan antara masakan khas Padang dengan paket data internetan. Pada penelitian ini akan digunakan metode penelitian kualitatif dan analisis deskriptif, dengan pembedahan tanda-tanda yang terdapat pada iklan televisi Kartu As versi Gulai Otak dilakukan dengan menggunakan teori semiotika yang dikemukakan oleh Ferdinand de Saussure. Hasil yang didapatkan dari penelitian ini adalah ditemukan adanya upaya pengalihan tanda dari paket internetan melalui jenis dan istilah pada makanan. Seperti paket internet yang memiliki banyak fasilitas dihubungkan dengan banyak jenis makanan khas Padang yang dikenal secara umum dan terjangkau.
Sociālās vides determinanti un to ietekme uz dzimumnoziedznieku kriminoloģisko raksturojumu
Authors: Kipāne Aldona
Published: March 2020

Raksta mērķis ir sniegt atbildi uz to, kā sociālā vide ietekmē seksuālo noziedznieku personību. Izpētes gaitā vienkopus ir koncentrētas vairāku zinātnieku atziņas un informācija par vides ietekmi uz dzimumnoziedznieka personības veidošanos un attīstību.

The aim of the article is to reveal the criminological characterisation of environment factors. The article summarises information by several researchers’ about environmental factors and their impact on a sexual offender.
Aspects of Tactics of Investigative Experiment in Criminal Procedure of Latvia
Authors: Sumbarova Marina
Published: March 2020

In the research the particular provisions of tactics of investigative experiment in criminal procedures are considered, the positions of Latvian and other scientists, associated with the tactical characteristics of carrying out of investigative action, the collection of evidences in criminal procedures and with evaluation of quality investigation of crimes in Latvia. The theoretical characteristics of investigative experiment and provided practical examples, associated with the carrying out of this investigative action, as well as the analysis of its protocols have allowed identifying the specific proposals of tactical, methodological and organizational nature on the topic of research.

Pētījumā tiek aplūkoti daži izmeklēšanas eksperimenta taktikas aspekti kriminālprocesos, Latvijas un citu valstu zinātnieku viedokļi par izmeklēšanas eksperimenta veikšanu, pierādījumu vākšanu un par kvalitatīvas noziegumu izmeklēšanas izvērtējumu Latvijā. Izmeklēšanas eksperimenta teorētiskie raksturojumi un praktiskie piemēri, kā arī protokolu analīze ļāva noteikt konkrētus taktiskā, metodiskā un organizācijas rakstura piedāvājumus par pētījuma tēmu.
Improving Self Confidence of Students in Mathematics Learning Using Think Pair Share (TPS) Cooperative Model with Worked Example Assisted
Authors: Rustanuarsi Ressy
Published: March 2020

This study aims to increase the confidence of VII B grade students of SMP Negeri 14 Yogyakarta in learning mathematics through a cooperative learning model of Think Pair Share (TPS) type assisted by working examples. This research is a Classroom Action Research conducted in two cycles. The subjects of this study were students of class VII B of SMP Negeri 14 Yogyakarta in the 2017/2018 academic year consisting of 34 students. The results showed that the students' self-confidence scores in learning mathematics in the first cycle reached 82.36% in the minimally high category. Because these results have not reached the desired target, then proceed with the second cycle. In cycle II, the students' self-confidence scores in learning mathematics reached 88.24% in the minimally high category. It showed that there is an increase in student confidence in learning mathematics through a cooperative learning model type Think Pair Share (TPS) aided by working examples.
A Physical Model for Understanding the Activation of MoS2 Basalplane Sulfur Atoms for the Hydrogen Evolution Reaction
Authors: Wu Qin , Liu Mingjie , Hybertsen Mark S.
Published: March 2020

All the DFT calculations are done with the Vienna Ab Initio Simulation Package (VASP) using the projector augmented wave method. The Bayesian error estimation exchange-correlation functionals (BEEF) with van der Waals interactions are employed. A plane-wave cutoff energy of 400 eV is used together with PAW-PBE potentials where semi core p states are treated as valence. All the calculations allow for spin-polarization. The structures are relaxed until the force is converged to < 0.01 eV/Å. The lattice parameter of MoS2 unit cell, optimized with this functional, is 3.19 Å. A (4×4) supercell is used to model all the transition metal doped MoS2 systems studied here, including those with S vacancies. For calculations in the initial dopant structure exploration, the Brillouin zone is sampled with a 3x3x1 Monkhorst-Pack k-point mesh. A 6×6×1 Monkhorst-Pack k-point mesh is used for the H binding energy and density of states calculations. In all calculations, the vacuum layer is set as 15 Å to eliminate periodic interaction perpendicular to the basal plane.
Catalytic Enantioselective Synthesis of Heterocyclic Vicinal Fluoroamines Using Asymmetric Protonation: A Method Development and Mechanistic Study
Authors: Ashford Matthew , Xu Chao , molloy john , Carpenter-Warren Cameron , Slawin Alexandra , Leach Andrew , Watson Allan
Published: March 2020

A catalytic enantioselective synthesis of heterocyclic vicinal fluoroamines is reported. A chiral Brønsted acid promotes aza-Michael addition to fluoroalkenyl heterocycles to give a prochiral enamine intermediate, which undergoes asymmetric protonation upon rearomatization. The reaction accommodates a range of azaheterocycles and nucleophiles, generating the C–F stereocenter in high enantioselectivity, and is also amenable to stereogenic C–CF3 bonds. Extensive DFT calculations have provided insight into the reaction mechanism and the origin of catalyst selectivity. Crystal structure data shows the dominance of non-covalent interactions in the core structure conformation, enabling modulation of the conformational landscape. Ramachandran-type analysis of conformer distribution and protein data bank mining has indicated benzylic fluorination using this approach has potential for improved potency in several marketed drugs.
RETROCESSOS NO SISTEMA DE COMUNICAÇÃO DE RISCOS NA ROTULAGEM DE AGROTÓXICOS: A CLASSIFICAÇÃO DA ANVISA
Authors: Lopes Erica Valente , Padilha Norma Suelí
Published: March 2020

O presente artigo objetiva analisar a reclassificação toxicológica na rotulagem de produtos agrotóxicos no Brasil, conforme determinação da ANVISA (2019), contextualizando a atualidade do tema com o principio da Informação e parâmetros concedidos pelo Acordo de Escazú, Convenção de Aarhus e os Objetivos do Desenvolvimento Sustentável (ODS), da Agenda 2030 das Nações Unidas, referentes a saúde, bem estar, consumo e produção sustentável. A metodologia envolve pesquisa documental e bibliográfica interdisciplinar, a congregar qualitativamente teoria e práxis na articulação do Direito Ambiental e da Economia.
A reeducação das relações étnico-raciais e a série Everybody Hates Chris: algumas notas
Authors: Oliveira Pereira Vinícius
Published: March 2020

O artigo analisa os episódios que compõem a primeira temporada do seriado norte-americano Everybody Hates Chris e dialoga com a bibliografia das ciências humanas e sociais sobre a questão racial (NOGUEIRA, 2006), (BICUDO, 1955)  a fim de: (1) debater as configurações das relações étnico-raciais no Brasil e nos Estados Unidos; (2) identificar como a questão racial é tratada na série; (3) discutir as possibilidades para a reeducação das relações étnico-raciais no ambiente escolar. As considerações finais do presente artigo perpassam pelo reconhecimento do racismo como um sistema operante no Brasil, apesar da valorização da mestiçagem como elemento formador do povo brasileiro, a compreensão do racismo como processo de não reconhecimento da individualidade de sujeitos negros e a presença de elementos semelhantes entre a questão racial apresentada na série e a realidade social brasileira.
Problem uzasadnienia wypowiedzenia umowy o pracę przez pracodawcę
Authors: Tereszczenko Eugenia
Published: March 2020

Wypowiedzenie umowy o pracę jest jednym ze sposobów ustania stosunku pracy, który przewiduje Kodeks pracy. Zgodnie z jego art. 30 § 4 w oświadczeniu pracodawcy o wypowiedzeniu umowy o pracę zawartej na czas nieokreślony lub o rozwiązaniu umowy o pracę bez wypowiedzenia powinna być wskazana przyczyna uzasadniająca wypowiedzenie lub rozwiązanie umowy.Wskazanie w oświadczeniu o wypowiedzeniu umowy o pracę przyczyny pozornej, nieprawdziwej będzie równoznaczne z brakiem wskazania przyczyny uzasadniającej wypowiedzenie. Kryteriów oceny zasadności wypowiedzenia umowy o pracę należy szukać w regulacjach pozakodeksowych, dlatego ocena zasadności każdego konkretnego wypowiedzenia będzie nosiła indywidualny charakter.Regulacje dotyczące ograniczenia prawa wypowiedzenia umowy o pracę przez pracodawcę znajdują się nie tylko w systemie polskiego prawa pracy, lecz również w aktach prawa unijnego.
Keragaman Sebagai Basis Pembelajaran Pendidikan Agama Kristen
Authors: Rumahuru Yance Zadrak
Published: March 2020

The aims of this article is to provide a perspective on teaching Christian Religious Education (CRE/PAK) in the context of multi-religious society. The question for this paper is what made religious pluralism, diversity or learning context PAK. It is expected that the PAK learning in school and the Church does not ignore diversity, especially religious diversity in this paper referred to as a learning base PAK. Associated with it, it is necessary that the same conceptual understanding of pluralism and religious pluralism that can be used correctly to interpret the PAK learning in the community. This time there has been a paradigm shift from a religious teaching religious education to religious education and peace education, an education that is more contextual paradigm in Indonesian society and multireligious society in general.
RELEVANSI MAZMUR 119: 97-106 DALAM MEMBANGUN KECINTAAN TERHADAP TAURAT TUHAN
Authors: Pasaribu Ferdinan
Published: March 2020

A person who understands the significance of God's word will certainly love His laws as well as King David. Because the word of God always gives directions for King David's life. The love of the Law of God gave birth to a commitment for him to meditate on all day long. The significance of God's word is: First, the Giver of the word is Almighty God. Second, God's Word contains all the rules of life for all humans. Third, God's Word provides an intimacy between people and God. Fourth, the word of God can shape the character of life. That significance makes King David love the word of God. But, in fact, today there are many Christians who do not understand the significance of God's word so that Christians do not have the desire to love and meditate on the word of God. This condition is found in the Protestant Gospel Archipelago Church of Karang Anyar Lampung where the congregation does not yet understand the significance of God's word so that the congregation does not have a love of God's word. The church does not yet understand that the giver of the word is Almighty God. The church does not understand that the word of God reveals all the rules of life, intimacy and can shape character. Therefore, the church must understand the significance of God's word. If the church understands the significance of God's word, the church will love His words and keep all His laws.