bluuebunny/crossref_metadata_2025 huggingface dataset:
Penerapan Akuntansi Murabahah Dan Akuntansi Musyarakah Dalam KPR BTN iB (Studi Kasus Pada Bank BTN Syariah Cabang Malang)
Authors: Taruna Kresna Syukma , Wahyuni Nining Ika , Maharani Bunga
Published: July 2019

This study aims to analyze the application of murabahah accounting and musyarakah accounting applied by Bank BTN Syariah Branch Malang in home financing product purchase. The method used is qualitative method with primary data source that is to interview to related parties and secondary data source obtained from literature and Financial Report of Bank BTN Syariah Branch of Malang. This research refers to Statement of financial accounting standards (PSAK) which have been issued by Bank Indonesia and has been commonly applied by banks in Indonesia. The conclusions of this study indicate the accounting treatment and implementation in the use of mortgage financing BTN iB according to PSAK and Fatwa National Sharia Board MUI. However, Bank BTN Syariah Branch Malang is not fully in accordance with the National Sharia Board Fatwa MUI and Statement of financial accounting standards (PSAK). There were some points which were not in line such as when there was a purchasing, bank did not buy the productm but only financed it. Other things were not in line were recognition and measurement of down payment, discount and number of account receivables which were presented in financial report. In terms of accounting musyarakah there were some points which were not in line, such as recognition on loss and receivables on profit and loss sharing.Keywords: KPR BTN iB, Murabahah Financing, Musyarakah Financing, PSAK.
Klasifikasi Biaya Lingkungan pada Rumah Sakit Jember Klinik
Authors: Ridwan Muhammad , Prita D. S Septarina , Sudarno S.
Published: July 2019

This study aims to determine the classification of environmental costs at Jember Klinik Hospital and to know whether there are differences in environmental cost classification made by Jember Klinik Hospital with Environment Related Cost Categories of EMA. This research type is qualitative research with descriptive method. Data collection techniques used interview, documentation and obsevation. Test the validity of data in this study using data triangulation . Based on the research, it is concluded that Jember Klinik Hospital classifies environmental costs in accordance with the Decree of the Minister of Health of the Republic of Indonesia No. 1204 / MENKES / SK / X / 2004 on Hospital Health Requirements and the environmental cost classification of Jember Klinik Hospital has been in accordance with the ERCC of EMA classification but the cost of research and development is still not implemented by the Jember Klinik Hospital some have been appropriate. Keywords: Cost Classification, Environmental Cost, Hospital, and ERCC of EMA
Analisis Penerimaan Penggunaan E-Learning dengan Pendekatan Theory of Planned Behavior (TPB) pada Mahasiswa Akuntansi Universitas Jember
Authors: Sakdiyah Lifatin , Effendi Rochman , Kustono Alwan Sri
Published: July 2019

This study aims to analyze the acceptance and use of e-learning by using Theory of Planned Behavior approach (TPB) in accounting students of University of Jember who have done programming of academic year 2016/2017 even semester. This research is classified as explanatory research with quantitative approach. The data obtained in the form of primary data obtained directly on the object of research through the submission of questionnaires through personal chat either through social media and e-mail. Then, the respondent access and fill the questionnaire online through the questionnaire link that has been given. Data analysis method used in this research is Structural Equation Modeling (SEM) by using SmartPLS version 3.2.3 test instrument. The result of analysis shows that by using TPB method can be known significant relationship between behavioral intention toward acceptance behavior and the use of e-learning as well as not significant relationship between perceptive behavior control toward acceptance behavior and the use of e-learning by accounting student of Jember University. Keywords: Attitude toward Behavior, Subjective Norm, Perceived Behavior Control, Behavioral Intention, and Behavior The Acceptance and The Use of E-Learning
Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Kinerja Keuangan Perusahaan (Studi Empiris pada Perusahaan yang Terdaftar di Indeks SRI-KEHATI Bursa Efek Indonesia)
Authors: Djaya Atmadja Gema Bangun , Irmadariyani Ririn , Wulandari Novi
Published: July 2019

This research aim to discover and analysis the effect of corporate social responsibility disclosure to corporate financial performance based on accounting measurement proxy with return on equity and corporate financial performance based on market measurement proxy with tobin’s-q. Measurement of corporate social responsibility disclosure based on guidelines disclosure of global reporting initiative generation four (GRI-G4). Research population that been used was all companies that listed in SRI-KEHATI index of Indonesia Stock Exchange in 2013-2016 period. Research sample consisted of 19 companies selected using purposive sampling method from 33 companies listed in SRI-KEHATI index of Indonesia Stock Exchange. Data that was used are companies annual report and stock price obtained from Indonesia Stock Exchange website as well as the website of companies that became sample. Hypothesis testing method that been used was simple regression analysis. The research result showed that corporate social responsibility disclosure are not proven to have an effect on corporate financial performance, either financial performance based on accounting measurement and financial performance based on market measurement. Keywords: Corporate Social Responsibility, Financial Performance, SRI-KEHATI Index
Pengaruh Citra Destinasi dan E-WOM di Media Sosial Instagram serta Persepsi Konsumen Terhadap Keputusan Berkunjung ke Objek Wisata B29 di Kabupaten Lumajang
Authors: Illah Ainun Nur , Sularso Raden Andi , Irawan Bambang
Published: July 2019

The research aims to analyze the effect of destination image and electronic word of mouth and consumer perceptions of visiting decisions probability to visit of object B29 in Lumajang The research approach used in this study is a quantitative research. The pulation in the research are all society from inside of Lumajang Regency and from outside of Lumajang Regency who have never visited B29 tourism object as many as 130 respondents. In this study the total number of indicator variables totaled 13. Data analysis method used in this research is logistic regression analysis. Hypotesis test use was showed that the destination image and electronic word of mouth and consumer perception have a significant influence on the decision to visit B29 tourism object in Lumajang Regency. Keywords: Destination Image, Electronic Word of Mouth, Consumer Perception, Visiting Decision.
Burden of Parents in Children with Disability at Sekolah Luar Biasa Negeri Cileunyi
Authors: Desriyani Yusi , Nurhidayah Ikeu , Adistie Fanny
Published: July 2019

Children with disabilities are children who have limited whether physical, intellectual, mental, sensory, and multiple disability. Children with disabilities tend to have poor quality of life due to low ability fulfilled basic needs independently. Therefore, they need special treatment from their parents and that could be the reasons of burden for parents as primary caregiver. This research aims to find the general burden of parents in disabilities children who attended Sekolah Luar Biasa (SLB) Negeri Cileunyi. This is a quantitative descriptive research with cross sectional approach. The population in this research were 158 parents (father/mother) of children with disability. The sample in this research was obtained 67 people by using convenience sampling technique. The research used Zarit Burden Interview (ZBI) as research instrument. The data have been obtained and analyzed by univariate analysis. The results will be analyzed by using frequency distribution. The result showed that 46.3% means little or no burden, 37.3% means mild to moderate burden, 14,9% means moderate to severe burden and 1,5% means severe burden. The conclusions of this research show that almost half of respondents are in the category of little or no burden. However, there were still respondents who had a severe burden, this is due to parents and children characteristics, poor self-control and lack of social support. Nurses need to provide family center care such as counseling and providing health education to parents with disabilities children and optimize existing support groups.
Linguodidactic fundamentals of intercultural competence development in teaching Russian as a non-native (on the example of the Republic of Dagestan)
Authors: Zherebtsova Zhanna , Pavlova Valentina , Frolova Irina , Mizis Irina
Published: July 2019

We present the results of educational and methodical work during the implementation of activities on the issues of teaching Russian in a multi-ethnic environment in the Republic of Dagestan. The issues of identifying intercultural competence as a result and criterion of the education quality in a multi-ethnic educational process are considered. We also define the need for expanding the linguodidactic base for the intercultural competence development in teaching Russian through the inclusion of teaching materials with the national and cultural component. The specific practical examples (use of interactive educational technologies: the method of projects, case-study, web-quest) demonstrate ways of organizing educational activities aimed at the development of in-tercultural competence. The relevance of this study is confirmed by the presence of contradictions between the needs of modern society in effective intercultural interaction, highly qualified teach-ing staff, the requirements of regulatory documents and the insufficient level of potential use in the process of learning Russian in a multi-ethnic audience. Particular attention is paid to the methods of demonstrating students’ own national identity in a multi-ethnic environment and presenting native culture through the Russian language, issues of improving the professional competence of Russian teachers required for teaching in a multilingual environment and defining intercultural competence.
Review on the monograph by A.N. Dolgikh “Will I Behold, My Friends, the People Unop-pressed…” Russian Nobility and the Peasant Issue in the 18th – First Quarter of 19th Century. Historiographic Essays: in 2 vols. Lipetsk, Lipetsk State Pedagogical P.P. Semenov-Tyan-Shansky University Publ., 2018, vol. 1, 354 p., vol. 2, 358 p.
Authors: Kanishchev Valeriy
Published: July 2019

We give the assessment of the monograph, dedicated to the history of the peasant issue studies in Russia. We highly appreciate the historiographic qualification of A.N. Dolgikh. We also emphasize specifically the usage of the large number of works on peasant issue history and serfdom in Russia in the monograph, the thorough analysis of historic environment, in which these works were created, and also A.N. Dolgikh’s own opinion on argumentative issues of the subject.
Linguodidactic potential of the complex task “Dictogloss”
Authors: Aksenova Inga
Published: July 2019

Teaching a foreign language is aimed at the formation of foreign language communicative competence. The purpose of foreign language teaching is the development of speech skills. The methodology of foreign languages teaching continuously searches for new forms of work that increase the productivity of the process and have a large linguodidactic potential. For many years teachers has used one type of work at foreign languages lessons – a dictation. Dictogloss is dicta-tion with more ambitious goals, develop not only writing, but also speaking, reading, listening. The analysis of the Model Foreign Language Programs for Schools shows that it is necessary to develop exercises that help in the shortest possible time to develop as many speech skills as possi-ble, increasing the productivity of the process of foreign language teaching. So we study a number of research of both Russian and foreign authors on dictogloss and derive on their basis the dictogloss technique in stages and a variety of this type of work. We present: 1) the definition of dictogloss; 2) the main stages of its implementation (preparation, dictation, processing, analysis and correction); 3) the dictogloss types; 4) the great linguodidactic potential of the dictogloss, ex-pressed in the application of students' lexical and grammatical not separately, but in a complex for solving practical speech tasks.
Rights protection of concessionaire upon early agreement termination
Authors: Bogdanova Tatiana Vasilievna , Marabyan Armine Sarkisovna
Published: July 2019

We investigate the issue of concessionaire rights protection. We analyze the system of grounds for the early agreement termination and compensation provided to the concessionaire, as well as the mechanisms of concession agreement. We identify mandatory and optional terms of concession agreement. We highlight the cases of early termination of concession agreement, in which either the Russian Federation, or the subject of the Russian Federation, or the municipal formation is a concession grantor. We establish that upon termination of the concession agreement, the concessionaire has the right to demand from the concession grantor the reimbursement of expenses incurred by him in the creation and (or) reconstruction of the object (minus the expenses of concession grantor). We consider the cases of contract termination upon mutual agreement of the parties or by decision of the authority if concessionaire’s failure to fulfill its obligations has led to the infliction or threat of harm to people’s lives and health. We determine the procedure for reimbursement of the parties’ expenses in case of early termination of concession agreement. We investigate the protection of rights guarantees of concessionaire, namely, the establishment of the minimum payment in case of early termination of the concession agreement - investment expenses for creation (reconstruction) of the object. We highlight the obstacles for compensation of the concessionaire’s expenses for the project documentation development. We use practice materials as examples. We submit the proposals for amendments to the current legislation of the Russian Federation.
Efisiensi pemberian pakan benih Ikan Bawal Bintang (Trachinotus blochii) dengan menggunakan pakan alami rotifera(Brachionus plicatilis)
Authors: Prabowo rahardjo Seto Sugianto
Published: July 2019

ABSTRAKIkan bawal bintang (Trachinotus blochii) merupakan komoditas laut yang memiliki nilai ekonomis tinggi. Bawal bintang (T. blochii) merupakan spesies budidaya perikanan laut yang terbilang masih baru di Indonesia. Permintaan terhadap ikan ini terus meningkat terutama dari pasar internasional seperti Singapura, Taiwan, Hong Kong, dan China.Agar populasi tetap seimbang untuk itu dilakukan kegiatan budidaya agar kebutuhan masyarakat tetap terpenuhi.Balai Perikanan Budidaya Laut (BPBL) Lombok merupakan balai budidaya yang menerapkan pemberian pakan rotifera untuk pembenihan ikan bawal bintang (T. blochii),Dengan diberikannya rotifera diharapkan pada benih bawal bintang dapat tumbuh dengan cepat dan terpenuhinya nutrisi larva,sehingga didapatkan pertumbuhan yang cepat.Kata kunci : bawal bintang,pembenihan,rotifera
OPTIMALISASI DOSIS PROBIOTIK TERHADAP LAJU PERTUMBUHAN DAN KELANGSUNGAN HIDUP IKAN NILA (Oreochromis niloticus) PADA SISTEM BIOFLOK
Authors: Suprianto Suprianto
Published: July 2019

Ikan nila merupakan komoditas ikan bernilai ekonomi yang sangat penting. Intensifikasi budidaya ikan nila berdampak kurang baik terhadap lingkungan. Tingginya penggunaan pakan buatan menyebabkan pencemaran perairan. Salah satu cara mengurangi penggunaan pakan buatan adalah dengan sistem bioflok. Penelitian ini bertujuan menganalisis dosis optimal probiotik terhadap laju pertumbuhan dan kelangsungan hidup ikan nila pada sistem bioflok. Metode yang digunakan  adalah Rancangan Acak Kelompok (RAK) dengan 4 perlakuan dan 3 ulangan. Penambahan dosis probiotik P1 (0,007 ml/l), P2 (0,008 ml/l), P3 (0,009 ml/l), dan Kontrol (0 ml/l) sebagai perlakuan. Bobot mutlak, panjang mutlak, dan kelangsungan hidup ikan nila sebagai variabel utama. Analisis polynomial orthogonal digunakan untuk menentukan dosis optimal probiotik. Dosis optimal probiotik berdasarkan bobot mutlak adalah 0,0036 ml/l dengan hasil bobot mutlak 26,00 g. Dosis optimal probiotik berdasarkan panjang mutlak adalah 0,0028 ml/l dengan hasil panjang mutlak 33,40 cm. Kelangsungan hidup ikan nila tertinggi adalah 77% pada dosis probiotik 0,007 ml/l.
UJI PATOGENITAS BAKTERI Pseudomonas sp. PADA UDANG VANAME (Litopanaeus vannamei) SEBAGAI KANDIDAT PROBIOTIK
Authors: Pahlawi Ismi Habib
Published: July 2019

Penelitian ini bertujuan mengetahui tingkat kematian udang vaname yang diinfeksi bakteri Pseudomonas sp. Bakteri Pseudomonas sp. diisolasi dari sedimen tambak udang. Uji patogenitas menggunakan udang vaname (7-9 gram) yang diinfeksi bakteri Pseudomonas sp. dengan kepadatan 102, 104, 106, 108 sel/ml secara intramuscular sebanyak 0,1 ml/ekor. Perlakuan kontrol diinfeksi menggunakan NaCl fishiologis sebanyak 0,1 ml/ekor. Tingkat mortalitas dan gejala klinis diamati setap 6 jam pada 24 jam pertama dan selanjutnya selama 24 jam hingga 10 hari. Hasil yang diperoleh dari uji patogenitas bakteri Pseudomonas sp. pada udang vaname menunjukkan tingkat kematian sebesar 0% pasca infeksi. Hal ini menunjukkan bahwa bakteri Pseudomonas sp. tidak menyebabkan kematian pada udang vaname. Gambaran gejala klinis yang ditunjukkan berupa hepatopankreas berwarna hijau kehitaman dengan tekstur yang padat dan menunjukkan kenampakan yang sama dengan perlakuan kontrol. Warna tubuh udang vaname setelah diinfeksi bakteri Pseudomonas sp. menunjukkan gambaran yang sama dengan kontrol yaitu berwarna putih transparan. Karapas dan ekor udang vaname setelah diinfeksi menunjukkan tidak adanya kerusakan yang disebabkan oleh infeksi bakteri Pseudomonas sp., gambaran tersebut menunjukkan kenampakan yang sama dengan perlakuan kontrol. Hal ini menunjukkan bahwa bakteri Pseudomonas sp. tidak patogen terhadap udang vaname dan infeksi bakteri Pseudomonas sp. tidak berpengaruh terhadap perubahan morfologi makroskopis dan tingkah laku.
The Role of Board Governance on Bank Performance
Authors: Zakaria Zuriawati , Purhanudin Noorfaiz , Wahidudin Ahmad Nazri
Published: July 2019

This study uses a sample of 119 commercial banks in Asia (specifically China, Philippine, Indonesia, Japan, Malaysia and Thailand) to test the impact of board governance on the bank performance. The result reported based on OLS and within estimators. In addition, two step system estimator is employed in this study to solve endogeneity problem in corporate governance literature. The finding reported that bank with large board and more independent directors sit on board it help the bank to achieve higher performance. The result shows that bank can achieve better performance with younger directors. While CEO duality and female directors are insignificant to influence the bank performance. The result also reported that the higher loan losses provision leads to bank performance decline. This study employ various governance characteristics towards performance among banking sector in selected Asian countries. The result of this study highlight the effectiveness of the board as a functioning device in monitoring and advising manager.
The Impact of the Tax Cuts and Jobs Act of 2017 on the US Government Debt
Authors: Xu Min , Kim Suk , David Jeanne
Published: July 2019

There have been three major tax cuts in the modern US history: 1) the Tax Cuts and Jobs Act of 2017; 2) the Economic Growth and Tax Relief Reconciliation Act of 2001; and 3) the Economic Recovery Act of 1981. Each of the first two major tax cuts had increased the federal debt. Just about everybody agrees that US federal debt is on an unsustainable path. Can we afford another major tax cut without trigging a major economic disaster such as the Great Recession of 2007-2009? This article discusses an overview of this new law, the impact of the first two major tax cuts on the federal debt, the impact of the Tax Cuts and Job Acts on the US government debt, and its consequences.
Effect of E-customization Capability on Financial Performance of Commercial Banks in Kenya
Authors: Mutuku Morrisson , Muathe Stephen , James Rosemary
Published: July 2019

Financial performance of a commercial banks driven by a number of capabilities drawn from either the internal or the external environment. The Kenyan Government and commercial banks in particular have invested in e-commerce solution. Despite these invetments over the years, the impact is yet to be felt. The empirical literure reveals that there is a link between commercial banks e-commerce custiomization capability and financial peroformance.The study empirically analyzed the effect of e- commerce customization capability on financial performance of commercial banks in Kenya. E-commerce customization capability measured using online registration,online recommendation and realtime support while financial performance was measured using Return on Assets (ROA). The study was anchored on the Resource-Based View Theory. The study used explanatory design. A census of 43 commercial banks was taken; data for performance was extracted from audited banks statements for financial year 2016/2017. Data for e-commerce customization capability was collected from commercial banks websites. Data for financial performance was extracted from audited financial ststements of commercial banks. Data analysis was done using descriptive and inferential statistics. The study findings indicated that e-commerce customization capability had a significant effect on financial performance of commercial banks in Kenya. The study concluded that e-commerce customization capability significantly affected financial performance of commercial banks in Kneya. The study recommends that the management of commercial banks in Kenya should invest more in customization capability to improve their performance.
Equity Unit Trust Funds Flow and Stock Market Returns
Authors: Ndei Caroline Michere , Muchina Stephen , Waweru Kennedy
Published: July 2019

This study sought to evaluate the relationship between equity unit trust fund flows measured as purchases and sales and the Nairobi Securities Exchange (NSE) stock market return. The study employed Vector Autoregressive model and tested for Granger causality using monthly data for the period starting January 2010 to December 2017. The granger causality results showed that equity fund sales contain information that can explain stock market return and stock market return contain information that can explain equity fund purchases thus unidirectional causality. Impulse response results showed that equity fund purchases have a predominantly positive relationship with NSE stock market return and NSE stock market return have a positive relationship with equity fund purchases. This implies that an increase in stock market return will lead equity fund managers to purchase more securities and as the equity fund purchases increase, the demand for those stocks will increase causing the stock prices to increase and consequently increase stock market return. In contrast, equity fund sales are predominantly negatively related with stock market return and stock market return is also negatively related to equity funds sales. As the stock market return increase, the equity fund managers will decrease their sales. As the sales increase, the supply for those stocks will increase causing a decrease in prices and consequently a decrease in stock market return. Equity fund sales explain the variation in stock market return more than equity fund purchases while stock market return is a determinant of equity fund purchases and equity fund sales.
The Impact of Inflation on Economic Growth
Authors: Kryeziu Nexhat , Durguti Esat Ali
Published: July 2019

The main purpose of this study is to investigate inflation rate and its impact on the growth rate or to GDP growth for Eurozone countries, using panel data for the period 1997-2017, on an annual basis with a total of 257 observations. For conducting the study, and achieving results, a multiple linear regression model with the least squares regression is used. Moreover, multiple linear regression analysis has been applied in order to investigate whether Inflation rate, as an independent variable, has any significant impact on economic growth. Consequently, in order to test the data used in the model we have applied diagnostic tests, such as Durbin-Watson test to analyze the correlation of serial correlation, as well as the Breusch-Pagan test for heteroskedasticity. The tests’ results give us strong indications that the model has no relation between of serial correlation and there is no heteroskedasticity either. The study conducted shows results generated from the model, and according to the econometric results indicate that Inflation rate has positive impact on the economic growth rate for euro area.
How Transformational Leadership Fuels Employee’s Creative Performance Behaviors in the Workplace?
Authors: Gashema Bruce
Published: July 2019

Supervisory transformational leadership behavior is attracting a widespread interest due to its fundamental quality that spurs subordinate confidence and optimism in the workplace. Although, despite the mounting evidence that links transformational leadership to different organizational and individual innovative outcomes, it is not yet been documented whether transformational leadership (TFL) can strengthen employee’s creative performance behavior in the workplace. Recently, Successful entrepreneurs thrive under competitive pressures in today’s high customer sensitivity to quality and innovative services. Hence, it's now clear that workplace creativity would be a potential solution for driving business success today. Although, the vital role of supervisory transformational leadership behavior in enhancing creative performance behavior of employees has not been dealt with in depth. However, the present paper aims to validate the potential and possible relationship between supervisory transformational leadership style and employee’s creative performance behavior in the workplace. To prove or disprove the assumptions underlined in this study, a cross-sectional research design, was conducted using data from 14 commercial banks operating in Rwanda (412 of total respondents). A variety of methods and tools were employed to examine the relationship between the variables hypothesized in this study. We conducted CFA in SEM-Amos, mean and standard deviation using SPSS and also Hayes macro process to measure the possible effect of each variable in this model. The overall results support our hypothesized model.  In this regard, we believe that we have obtained comprehensive results proving and validating the usefulness of our hypothetical model.
A Critical Assessment on Bank Valuation in Existing Literature in the Last Decade
Authors: Dayag Antonio Jaramillo , Trinidad Fernando
Published: July 2019

This paper examines vast literature covering bank valuation practices, frameworks, and various factors that impact bank valuation. Researches on bank valuation covering the last 10 [ten] years were made, and there appear to have a certain level of conservatism on how to measure value of banks. This could be due to the recent global financial crisis, and what is common among the studies was, discourage banks from taking on additional risks. Different factors impact bank valuation and it depends on country and economic circumstances, including banking regulations and internal governance. Various bank valuation frameworks were also added from extensive researches gathered. The literature review also identified nine [9] variables that impact bank valuation, seven [7] of which are bank-specific attributes, one [1] is regulation related, and one [1] is macroeconomic. Future researches may use these variables and validate significance using statistical methods.
Relationship between Financial Ratio and Financial Statement Fraud Risk Moderated by Auditor Quality
Authors: Izzalqurny Tomy Rizky , Subroto Bambang , Ghofar Abdul
Published: July 2019

This study was aimed to prove the research hypothesis that there are effects of financial ratios, which consist of profitability, leverage, and liquidity on the financial statements fraud risk, and the quality of auditors are able to moderate the relationship between financial ratios to financial statements fraud. This study uses a population of manufacturing companies that publish their financial statements on the Indonesian Stock Exchange in 2016-2017 will also be summarized and inferred. This study uses purposive sampling so that the study sample amounted to 275 firm years. The dependent variable uses the financial statements fraud risk with the proxy Dechow F-score. The independent variable in this study consisted of profitability with ROA ratio, leverage using the calculation of the ratio of total liabilities to total assets, and liquidity using the calculation of the ratio of total current assets to current liabilities. The moderating variable in this study is auditor quality as a moderating variable with a dummy variable. The Hypothesis test conducted is using moderated regression analysis (MRA). The results of this study indicate that the financial statements fraud risk is influenced by financial liquidity ratios, while financial ratios of profitability and leverage have not been proven to affect financial report fraud. This study provides a contribution by providing evidence that the quality of auditors can suppress fraudulent actions on financial statements with low profitability. This research provides information to regulators to pay more attention to companies that experience liquidity problems, and become input for regulators to make rules that improve the quality of auditors.
Ego-Centric Social Network Analysis in Marketing of Fish From Cage Culture System In Simalungun District, Indonesia
Authors: Sembiring Feriel Amelia , Zuska Fikarwin , Ginting Bengkel , Ismail Rizabuana , Sitorus Henry
Published: July 2019

Aquaculture of Cage Culture is one of the main activities carried out by the community in the village of Haranggaol to fulfill their economic needs. This cultivation business establishes a relationship between traders and cages in terms of marketing their crops. There are 3 egocentric actors in the Haranggaol area. They are collectors (entrepreneurs/farmers who own capital), namely the Rohakinian group, the Siharo group, and the Paimaham group. Through these three egocentric actors, a social network is formed with several alters. Based on the qualitative approach with use Ucinet software, the mapping of their social networks can be seen as follows: alter actors connected to the Rohakinian group are 12 farmers in the group and 2 farmers outside the group with a density of 0.033. There are 27 alter actors connected to the Siharo group, 21 from the group and 6 from outside the group with a density of 0.014. There are 27 alter actors connected to the Paimaham group, namely 36 farmers from their groups and 10 farmers outside the group with a density of 0.005. The social networks that occur between these actors are intertwined due to the existence of kinship relationships, family or close friends who know each other among them. The relationship between family, family or close friends built with mutual trust make this network integrated.
Time Series Forecasting in Stock Trading Markets
Authors: Lusk Edward J.
Published: July 2019

Univariate Time Series Models [TSM] use only a Panel of historical data to produce forecasts. The tacit belief in using TSM is that the past information portends the future of the longitudinal data-stream. This is likely in certain cases such as strictly Ergodic Panel segments of sufficient size in the overall Panel. A question of interest is: Is the success of TSM in these contexts generalizable? The test of this question used a Litmus-Test design to examine the performance profile of TSM for a longitudinal time series the last point of which is a Turning Point [TP]. Specifically, the inference measure will use the Relative Absolute Error [RAE] of the TSM tested over three forecasting horizons. In this testing, five TSM configurations were employed; the TPs are identified using a fixed screening filter applied to randomly selected firm Panels actively traded on the S&P500 from 2005 through 2013.  There is no evidence that any of the five TSM outperformed the RW model which is incidentally the TP. The impact of these results is that one cannot assume that the effectiveness of TSM generalizes to all domains—in particular—forecasting after TPs that seems to be a Domain Lacuna where the effectiveness of TSM will be compromised.
Determinants of Mindful Adoption of Green Innovation
Authors: Lin Chieh-Yu , Ho Yi-Hui , Wu Young-Long , Yu I-Chi
Published: July 2019

Green innovation adoption is usually believed to be able to confer strategic and competitive benefits to the adopting firms. This paper aims to develop a model that analyzes factors influencing mindful adoption of green innovation. Organizational mindfulness is an organizational attitude that allows firms to be a preoccupation with failure, reluctance to simplify interpretations, sensitivity to operations, commitment to resilience, and deference to expertise. Firms require mindfulness thinking in green innovation adoption. Although studies on green innovation adoption can be found in the literature, less is known about organizational mindfulness in green innovation adoption. A conceptual model regarding determinants affecting mindfulness thinking in green innovation adoption is proposed in this paper. The determinant factors are grouped into technological, organizational and environmental dimensions, and the corresponding influence of each factor on mindful adoption of green innovation is discussed. This study can broaden the scope of research on environmental management and organizational mindfulness theory, and contribute to an insight into mindful adoption of green innovation.
Effect of Vendor Characteristics and Relationship Quality on Consumer Re-Purchase Intention in the B2C E-Commerce in Yemen
Authors: Hadi Mohammed Nasser , Hadi Ali N , Abdulrab Mohammed A.
Published: July 2019

This study attempted to establish the relationship between vendor characteristics and relationship quality on consumer B2B E-commerce in Yemen. E-commerce is gaining a lot of attention, especially in the Arabian world, as such we formulated and tested a model to explain B2C user repurchase intentions from the perspective of relationship quality. The model was empirically tested through a survey conducted in Yemen. Results showed that online relationship quality and perceived website usability positively impacted customer repurchase intention. Moreover, online relationship quality was positively influenced by perceived vendor expertise in order fulfillment, perceived vendor reputation, and perceived website usability. Trust in vendor behavior predominantly influenced online relationship quality and subsequent purchase intention. Implications of these findings are discussed.
Assessment of the Relationship between Involvement, Entrepreneurial Orientation, and Performance of Christian Faith based Hotels in Kenya
Authors: Muriithi Ruth Wanjiku , Ngina Kyalo Teresia , Kamau Kinyanjui Josphat
Published: July 2019

The purpose of this study was to determine the relationship between involvement, Entrepreneurial orientation and performance of Christian Faith-Based Hotels (CFBHs) in Kenya. Involvement is the extent to which subordinate staff feels a sense of ownership and responsibility to the organization. Involvement has captured interest throughout the last decade because of its important relationship between the concept itself and its outcomes such as gaining competitive advantage and performance. Entrepreneurial Orientation is key as it determines the success or failure of Christian Faith-Based Hotels. The study was guided by the use of the Denison’s organizational model and used the mixed methods approach guided by a cross-sectional survey research design. The population of the study included 72 managers and 1878 subordinate staff from 24 Christian Faith-Based Hotels in Kenya and the sample size comprised 394 respondents. The data were analyzed using descriptive and inferential statistics. Findings revealed that organization culture involvement significantly influences the performance of Christian Faith-Based Hotels in Kenya. The dimensions of involvement Empowerment, Team Orientation, and Capability development were all found to have significant influences on performance in all critical ratios 2.829, 2.301 and 3.502 respectively which are all greater than the 1.96 Z score at 5% level of significance. Entrepreneurial orientation was also found to significantly moderate the relationship between organization culture involvement significantly influences the performance of Christian Faith-Based Hotels in Kenya. A significant change in R-square of 0.063 was found due to the inclusion of interaction terms between involvement dimensions and entrepreneurial orientation. The p-value of the F-change due to the change in R-square was found to be 0.043 implying a significant change but consequently, there is a significant moderating effect.
Investment Improvement of Agricultural Sector in East Java
Authors: Muryani Muryani
Published: July 2019

The Agricultural Demand Led Industrialization (ADLI) strategy can be considered effective because of the dominant amount of East Java land (74.11%) cultivated for the agricultural sector. This study aims to determine the relationship between the agricultural and manufacturing industry sectors; knowing the impact of the “Agricultural Demand Led Industrialization” (ADLI) strategy in the East Java economy; and knowing the elasticity of agricultural investment on output creation, gross value added, and income in East Java. This research uses the Input-Output (IO) analysis technique for all economic sectors in East Java, with an emphasis on the agricultural sector and processing industry in 1995-2010. The empirical results state that the ADLI Strategy has a positive impact on output creation and income in the East Java economy. The level of sensitivity /response from the output, gross value added, and income due to changes in investment value in the agricultural sector is relatively not much different.
Formalization Structure and Team Creativity in High Tech Firms
Authors: Manyike Rodney
Published: July 2019

This research paper investigated the effect of the role of formalization structure on team creativity mediated by task conflict. The object of this research is high tech organizations in China, while the subject is 417 employees in 67 teams and 55 team leaders. Data was gathered through a questionnaire in two waves, first, through the employees’ survey questionnaires administered to team members and three months later to team leaders. The measurements were assessed using the Exploratory Factor Analysis (EFA) in SPSS, and Confirmatory Factor Analysis (CFA) was conducted using AMOS version 23. A multiple linear regression model was fitted to the data to test how far structure affects team creativity using the SPSS 24.0 version. Findings indicated that the formalization structure affects team creativity, and that task conflict mediated the relationship between formalization structure and team creativity. Thus, teams with a formalization structure have moderate task conflict, which in turn contribution towards team creativity.
Epigenetic Effects of Polybrominated Diphenyl Ethers on Human Health
Authors: Poston Robert Gregory , Saha Ramendra Nath
Published: July 2019

Disruption of epigenetic regulation by environmental toxins is an emerging point of focus for understanding the latter’s impact on human health. Polybrominated diphenyl ethers (PBDEs), one such toxin, are an environmentally pervasive class of brominated flame retardants that have been extensively used as coatings on a wide range of consumer products. Their environmental stability, propensity for bioaccumulation, and known links to adverse health effects have evoked extensive research to characterize underlying biological mechanisms of toxicity. Of particular concern is the growing body of evidence correlating human exposure levels to behavioral deficits related to neurodevelopmental disorders. The developing nervous system is particularly sensitive to influence by environmental signals, including dysregulation by toxins. Several major modes of actions have been identified, but a clear understanding of how observed effects relate to negative impacts on human health has not been established. Here we review the growing body of evidence for epigenetic disruptions induced by PBDEs, including DNA methylation, chromatin dynamics, and non-coding RNA expression while discussing potential relationship between PBDEs and neurodevelopmental disorders.
Interactions of Nanoparticles and Biosystems: Microenvironment of Nanoparticles and Biomolecules in Nanomedicine
Authors: Auria-Soro Carlota , Nesma Tabata , Juanes-Velasco Pablo , Landeira-Viñuela Alicia , Fidalgo-Gomez Helena , Acebes-Fernandez Vanessa , Gongora Rafael , Almendral Parra Maria Jesus , Manzano-Roman Raul , Fuentes Manuel
Published: July 2019

Nanotechnology is a multidisciplinary science covering matters involving nanoscale level that is being developed for a great variety of applications. Nanomedicine is one of these attractive and challenging uses focused on the employment of nanomaterials in medical applications such as drug delivery. However, the uses of these nanometric systems requires specific parameters to establish the possible advantages and disadvantages in specific applications. This review presents the fundamental factors of nanoparticles and it´s microenvironment that must be considered to make an appropriate design for medical applications: (i) Interactions between nanoparticles and their biological environment, (ii) the interaction mechanisms, (iii) and the physicochemical properties of nanoparticles. On the other hand, the repercussions of the control, alteration and modification of these parameters in the final applications. Additionally, we here briefly report the implications of nanoparticles in nanomedicine and provide perspectives for some particular applications which still are challenged
Kesiapan Aksesibilitas Stasiun Solo Balapan dalam Melayani Trayek Kereta Api Penghubung Bandara Adi Soemarmo dan Kota Surakarta
Authors: Sefaji Ghavi Yuda , Soedwiwahjono Soedwiwahjono , Nurhadi Kuswanto
Published: July 2019

Pembangunan Trayek Kereta Api Akses Bandara Adi Soemarmo dan Kota Surakarta adalah salah satu program Kementerian Perhubungan RI untuk memberikan suatu moda transportasi umum menuju ke Bandara Lokal, yaitu Bandara Adi Soemarmo yang didasarkan pada RIPNAS 2030 Kementerian Perhubungan RI, RTRW Kota Surakarta 2011 – 2031 serta RTRW Kabupaten Boyolali 2011 – 2031. Salah satu Prasarana Kereta Api yang akan melayani trayek Kereta Api Bandara ini adalah Stasiun Solo Balapan Kota Surakarta. Penelitian ini membahas kesiapan aksesibilitas Stasiun Solo Balapan yang akan melayani trayek Kereta Bandara. Penelitian ini menggunakan data primer berupa observasi lapangan serta data sekunder. Teknik analisis yang digunakan adalah metode analisis skoring. Aksesibilitas dari Stasiun Solo Balapan menuju kawasan pusat kota Surakarta kurang baik karena harus menggunakan satu jenis moda transportasi umum untuk mengaksesnya dari kawasan pusat kota. Aksesibilitas pengunjung dari Stasiun Solo Balapan menuju ke tempat lain kurang baik karena stasiun tidak terintegrasi dengan jaringan pedestrian kota Surakarta. Berdasarkan hal -hal tersebut, kesiapan aksesibilitas Stasiun Solo Balapan dalam melayani Trayek Kereta Api Akses Bandara termasuk dalam kategori siap bersyarat.
Keterhubungan Ruang Permukiman Tradisional di Desa Sukarara Berlandaskan Nilai-Nilai Nyensek dan Begawe
Authors: Yunianti Sri Rahmi , Sudaryono Sudaryono , Iskandar Doddy Aditya
Published: July 2019

Culture changes in community will affect its social structure (Hirsan, 2005). Additionally, Auliya (2009) said that cultural changes also determine the elements of residential. Social culture changes not only will influence the order of settlement space but also the concept of spatial structure. Sukarara Village as one of tourism destination for handicraft weaving in Lombok Tengah Regency has changed, especially in settlement physic. There was six traditional house type but remain four types, which mixed with modern buildings. Physically, settlement building seen using modern element; however, the community has strong belief on cosmologic value, which implemented in settled rules and tradition. This study is to find out the connectedness in the phenomena between developments of an increasingly modern society with rules and tradition belief to settle; how integration and pattern formed in Sukarara Village. This research used qualitative inductive method, which approached with phenomenology technique using in-depth interview in Sukarara Vilage. The result shows that there are four kinds of integration and pattern concept in Sukarara Village: (1) bale beleq as spatial shaping : connectedness history; (2) nature as sacred clue to settle: connectedness community culture; (3) various type and building shape as settlement pattern transformation: connectedness spatial physic; (4) farming and weaving as living basic: connectedness of source of life. The four concepts change pattern orientation in traditional settlement, which is adapted by community along live activity, nyensek and begawe.
Assessment of Dietary Compliance among Patients with Type II Diabetes Mellitus Receiving Text Message (SMS) Reminders for improving adherence to healthy diet in Pakistan: A Randomized Control Trial
Authors: Ali Gulshan Bano , Ali Sumera Aziz , Ghulamhussain Naveera , Ilyas Muhammad , Khan Hidayatullah , Azam Syed Iqbal , Khoja Shariq , Akhtar Jaweed , Iqbal Romaina
Published: July 2019

Background

Motivating patients through text message (SMS) reminders can improve adherence to a healthy diet and can lead to better diabetes control. This study was carried out to assess the difference in dietary adherence in patients with Type II diabetes, who were sent dietary text message reminders vs. those provided standard care

Methods

A block randomized control trial was conducted at the Aga Khan University Hospital in Karachi, Pakistan. Patients (n=249), diagnosed with Type II diabetes were invited to participate in the study. At baseline, dietary guidelines were provided to all the study participants. In the intervention arm, three dietary text message reminders were sent per week for 3 months. Adherence to diet was measured by assigning a score to the dietary intake assessed by the Food Frequency Questionnaire (FFQ) both at baseline and after follow-up.

Results

Mean age of participants in the intervention arm and the control arm was 49.7 (SD =9.94) and 51.3 (SD 9.79) years respectively. The results of the study showed no change in diet quality score from baseline till 3 months of the follow up in the intervention arm compared to the control arm. Odds ratio and confidence interval for the intervention was 1.04(0.96 – 1.14) compared to the control arm. However, diet quality score of overweight participants was 17% (OR: 0.83 CI: 0.70-0.99) less than that of normal weight participants. Each additional score points at baseline resulted in an almost 20% (OR: 1.20 CI: 1.07-1.34) increase in the adherence score at follow-up.

Conclusion

Findings of the study suggest that there is no effect of dietary text message reminders on the dietary adherence of patients with Type II diabetes in a three months duration study. However, adherence to a healthy diet is better in patients who had a healthy diet to begin with and those who were obese.

Trial Approval and Registration

Approval for this study was obtained from the Ethical Review Committee (ERC NO: 1981-CHS-ERC-11) of the Aga Khan University Hospital. This trial was registered on “Australian New Zealand Clinical Trials Registry”. Trial registration number is: “ACTRN: ACTRN12612000538842”