bluuebunny/crossref_metadata_2025 huggingface dataset:
Evaluation of Graft Uptake and Hearing Assessment after Palisade Myringoplasty
Authors: KC Poonam
Published: September 2018

Introduction: Cartilage as a graft for closure of tympanic membrane has got superior benefits than other usual grafts (temporalis fascia and perichondrium). Cartilage supported myringoplasty with palisade technique has good result of graft uptake rate, even under difficult conditions. This technique brings very good functional and better long-term results. This study is done to assess graft uptake rate and hearing improvement after myringoplasty with cartilage palisade technique.

Methods: It is a descriptive, hospital based observational study done at Manipal Teaching Hospital, Pokhara between 2014-2017. A total of 45 patients aged between 13 years and 44 years diagnosed with chronic otitis media-mucosal were taken. Pure tone audiometry was done before and six months after surgery. Graft uptake and Post-operative hearing gain was evaluated after six months. Statistical analysis was done by Statistical Package for Social Sciences version 16.0. Statistical significance was set at P<0.05.

Results: Graft uptake rate was 41 (91.1%). The mean pre-and post-operative pure tone average were 26.88dB and 8.44dB respectively. The post-operative hearing gain was 18.36dB. Hearing improvement after surgery was found to be statistically highly significant with P<0.001.

Conclusions: Cartilage supported myringoplasty using palisade technique is preferred for chronic otitis media-mucosal with large and sub-total tympanic membrane perforation.
Low Power
Steam Turbine Energy Efficiency and Losses During the Developed Power Variation
Authors: Mrzljak Vedran
Published: September 2018

This paper investigates low power marine steam turbine during the variation in its developed power. The turbine is used for the Main Feedwater Pump (MFP) drive.
Energy analysis of the Main Feedwater Pump Turbine (MFPT) is based on the measurements performed in nine different operating regimes. The measured operating parameters
were steam pressure and temperature at the turbine inlet, steam pressure at the turbine outlet, and a water volume flow through MFP. Turbine energy power losses are most
influenced by steam mass flow through the turbine and by steam specific enthalpy at the turbine outlet. An increase in turbine developed power causes a continuous increase in
turbine energy efficiency. Analyzed turbine is balanced as most of the other steam system components – maximum energy efficiency will be obtained at the highest load, on which
the majority of turbine and system operation can be expected during exploitation.
The Effect of Biomaterial Selection on the Static Strength of Femur Prosthesis
Authors: Kural Saim , İpek Ayvaz Safiye
Published: September 2018

Throughout the history, biomaterials have been widely used for replacing damaged human organs. Biocompatibility is generally defined as the harmony of the
biomaterials with human body physically, chemically and biologically. Mechanical strength properties are of great importance in biocompatibility of the biomaterials which are used
as orthosis and prosthesis in skeletal system. In this study, static analyses of femur implants which were modelled by using 316 stainless steel and Ti6Al4V titanium alloy, were
carried out under three different axial forces (500, 750 and 1000 N). As a result of the analyses made, the effect of material selection on the biomechanical and biocompatibility
properties of femoral implants was determined.
Behaviour and push-out test of concrete dowel connectors for longitudinal shear in shallow-hollow composite beams
Authors: Duc Han Ngoc , Tuan Vu Anh , Dat Nguyen Tuan
Published: September 2018

The shear transferring mechanisms of shallow-hollow composite beams with concrete slab cast in place are different with conventional headed shear studs and have not been investigated previously. In this study, the behavior and push-out test of concrete dowel connectors for longitudinal shear in shallow-hollow composite beams are described. The theory prediction for concrete dowel connectors without tie-bars adopted in this study was based on EN 1992-1-1 and EN 1994-1-1. Push-out tests of three specimens were conducted and the results were compared with theory prediction and published formula to identify longitudinal shear resistance. The failure of specimens and the ultimate failure load values of push-out test were proved that the behavior of concrete dowel in shallow-hollow composite beams was not under pure shear stress.

Keywords: steel-concrete composite beam; shallow-hollow composite beam; concrete dowel connectors; longitudinal shear resistance; shallow floor structure.
A risk assessment framework for construction project using artificial neural network
Authors: Ha Le Hong , Hung Le , Trung Le Quang
Published: September 2018

The current trend of increasing construction project size and complexity results in higher level of project risk. As a result, risk management is a crucial determinant of the success of a project. It seems necessary for construction companies to integrate a risk management system into their organizational structure. The main aim of this paper is to propose a risk assessment framework using Artificial Neural Network (ANN) technique. Three main phases of the proposed framework are risk management phase, ANN training phase and framework application phase. Thereby, Risk Factors are identified and analysed using Failure Mode and Effect Analysis (FMEA) technique. ANN model is created and trained to evaluate the impact of Risk Factors on Project Risk which is represented through the ratio of contractor’s profit to project costs. As a result, the framework with successful model is used as a tool to support the construction company in assessing risk and evaluate their impact on the project’s profit for new projects.

Keywords: risk management; risk assessment; Artificial Neural Network (ANN); Failure Mode and Effect Analysis (FMEA); construction project.
Urban renewal applicable to an increase in density: Conceptualization of compact-KDT in Vietnam with Hanoi as a case study
Authors: Tung Tran Minh
Published: September 2018

Urban renewal projects are becoming more and more active, especially in public-owned gold land plots in Vietnam's cities center. The re-development of these land resources known as the residentialization: transformation of different land-use functions into new residential areas (also new neighborhoods) - the KDTM ({Khu Do Thi Moi} abbreviated in Vietnamese) - is increasing the urban density in these areas. Vietnam uses three factors to control urban density: building density; number of floors and/or height of the building; floor area ratio. The current tasks of land-use policies are the determination of an urban density that can adapt to the development of urban space; take full advantage of the land value increment, boost investments without causing any consequences because of the overcrowded population. The residential units will be called compact units when their (occupancy) density exceeds the threshold of 300 persons/ha. For the Compact-KDT concept (compacted KDTM), it is recommended to have: (1) the average level of compactness corresponding to the density of 300 to 600 persons/ha; (2a) the high level of compactness to be controlled - 600 to 1200 persons/ha; (2b) the high level of compactness to be strictly controlled and applied in some exceptional cases - 1200 to 2000 persons/ha; (3) the extremely high level of compactness to be avoided - more than 2000 persons/ha. A Compact-KDT always guarantees the functions of a "normal" KDTM, there are some functionalities that should be added: organization of land-use and spatial functions; public spaces; internal traffic; and reducing energy consumption and the use of non-recyclable natural resources. Rather than being passive to fluctuations in urban density, this increase can be accommodated with a calm and fair attitude by analyzing adverse consequences and the benefits of this process, not just negative effects for the development of urban space, the concentration of population and the economic growth of cities.

Keywords: urban renewal; urban density; new urban areas/new residential areas (KDTM - Khu Do Thi Moi); residentialization; (new) compact urban areas (Compacted KDTM/Compact-KDT).
A study on energy consumption of hotel buildings in Vietnam
Authors: Dat Mac Van , Quang Tran Ngoc
Published: September 2018

This paper aims to determine energy use intensity (EUI) and the percentage of end-use energy consumption in hotel buildings in major cities of Vietnam, including Hanoi, Da Nang and Ho Chi Minh City (HCMC). Data from 32 hotels were gathered from the website on energy efficiency promotion of Ministry of Construction. The average EUI in the whole country was 151 kWh/m2.year, and the figures for Hanoi, Da Nang, and HCMC were 184; 71 and 212 kWh/m2.year, respectively. At the same time, the structure of end-use energy consumption was estimated, of which 54% for heating, ventilation and air conditioning (HVAC), 10% for lighting, 19% for plug equipment and 17% for lifts.

Keywords: energy consumption; energy use intensity (EUI); end-use energy consumption.
The Origins and Principles of Kant's Pragmatic Anthropology
Authors: Kozlovskyi Victor
Published: September 2018

This article examines Kant’s pragmatic anthropology as a specific model of perceiving a human, his nature which German philosopher started to elaborate in the beginning of 1770s. This issue found its reflections in the new course of university lectures on pragmatic anthropology that Kant read before his retirement in 1796. Basic ideas of this academic course Kant has presented in his treatise “Anthropology from a Pragmatic Point of View” (1798) which highlights a new model of studying human nature. Based on the thorough analysis of this particular tractate and on the materials for the lectures, as well as Kant’s notes, the research on conceptual differences between pragmatic anthropology model and other human studies that German philosopher developed in his transcendental philosophy, as well as in metaphysic and naturalistic subjects, which he also taught in University of Königsberg, can be conducted. Theoretical backgrounds that enabled genesis of pragmatic view on a human are a part of this investigation. On this connection, a special attention is paid to the role of physical geography, its conceptual language in the genesis of pragmatic view on a human. It was physical geography, which Kant taught long before a new model of anthropology, which has led to a gradual metaphysical interpretation of Kant's view on a human, his soul and freedom. Conceptual matter of pragmatic anthropology model, its connection to perceiving a human as an active subject who with his own efforts constitutes his own nature, which, in its turn, is the part of the nature, is studied. Basic concepts of Kant’s anthropology are analyzed in this regard; their dissimilarities to empirical and moral dimensions with the help of which German philosopher is trying to answer the question: “What a human is?” are deliberated on. However, the answer to this question is fundamentally differing from the answers offered by Kant's pragmatic anthropology. Anthropological ideas of the German philosopher have essentially affected its pedagogical doctrine.
School Reforms and Educational Inequalities in Post-Communist Poland
Authors: Pawlak Robert
Published: September 2018

The paper is devoted to the presentation of the results of a study about stratification in the school system in Poland. The research was conducted in Krakow, the former capital of Poland, in 2011-2012. The data come from statistics on local education system, individual in-depth interviews with school masters and teachers from lower secondary schools as well as politicians representing the local government. Special attention was paid to school recruitment policies, unequal access to education for students from different backgrounds, and the local government strategy for education. As a result, three types of lower secondary schools were identified: 1) elite non-public schools; 2) the best public lower secondary schools and 3) schools for students from poor families, facing enormous problems and substantial educational needs. We concluded that the education policy of the local authorities of Krakow is not effective in terms of equalization of opportunities of the children and youth from socially neglected and marginalized  communities.
Models Integrative Bioethics in Different Countries
Authors: Hubenko Anna
Published: September 2018

The concept of integrated bioethics is popular in the different countries and it is united by the common idea about need of a discussion in the field of bioethics, in different sectors of society. The essential part of this concept is the vision of «bioethics» by Fritz Jar (1927) and his bioethical imperative. The article of this researcher, which was found only in 1997, extends a new format of the bioethical ideas, and also possibilities of understanding of bioethics as integrated entity. The review of scientific groups in Croatia and Germany has revealed a variety of approaches, views of bioethics, and also has brought us to a cooperative image of the solution of problems in education in a general sense and in the sphere of bioethical education. 

In a concept of bioethics «integrative» is attempt to establish a discourse of various points of view. Providing various positions, the integrated bioethics can give orientation for people who face an ethical/bioethical perspective. Therefore in integrative bioethics the idea of to accept various points of view, without any form of hierarchy is active, but also without falling into an ethical relativism. Important aspect is also the fact that discussion of these questions generates sensitivity of society to these questions.
Values and Ideals: Theory and Praxis
Authors: Matusevych Tetiana
Published: September 2018

XI World Congress of the International Society for Universal Dialogue (ISUD)

This article is devoted to the authors’ reflections from the participation in the

XI World Congress of the International Universal Dialogue Society (ISUD) «values ​​and ideals: Theory and Practice", which was held in 11 to 16 July in Warsaw. The wide thematic spectrum of the plenary and other sections of the Congress provide discussion of the role of ideals and values ​​from a wide range of theoretical and practical positions. It is important to mention the high level of organization of the Congress, primarily due to the long-term effectiveness of the international dialogue of universal society (ISUD).
Scientific and Practical Problems. To the Question about Motivation for the Study of the Sciences
Authors: Gutner Grigory B.
Published: September 2018

The question about the motivation of students at all levels of education in the study of various scientific disciplines is discussed. Lack of motivation is often happened due to the fact that scientific problems are by their nature very different from those, which a person facing in her/his everyday practice. The scientific problem arises when the outside world is allocated into the object to which  a person have totally non-pragmatic research interest. Usually everyday tasks are associated with the attainment of specific practical aims. The specifics of everyday tasks are researched in this article. For this Analytics of Dasein, which is developed by Martin Heidegger, is involved. The world of everyday life is described as a set of "Zuhanden" in the horizon of which a human being opens up a variety of vital possibilities. These possibilities involve the use of objects as tools. The scientific problem arises when in this set of tools something wondrous is found. It is the wonderment which turns the thing into an object. It is shown that wonderment is an "existential" on the one hand, akin to terror, and on the other hand, opposite to him. Horror, according to Heidegger, arises when one confronts with nothing, while the wonderment accompanies the opening of being. The connection of horror and wonderment at the emergence of scientific problems is demonstrated on the example of the scientific biographies of Descartes and Einstein.
Concept of Collective Action as the Value Background of Theory of Education
Authors: Polishchuk Oleksandr Serhiyovych , Polishchuk Olena Volodymyrivna
Published: September 2018

Some concepts of collective action have been examined. It is found that collective action is formed as a result of interaction of individuals within the group, collective etc. Such social environment in which collective action appears, is the educational process, which aims to provide protection, safety and educational needs of direct interaction between the preschool children and children of younger school age.

The forms of work: group and collective, have been analyzed. It is found that acting in a group or team, the participants of educational process gather around the common goal, collective action, that occurs, becomes the value in the process of achieving this goal. That is, it encourages the collective, group to act in the given direction. This action is accompanied by the interaction, due to which raises the phenomenology of collective, above- and beyond the individual.

It is based on the formation in the mind of each individual subject of communication the subjective model of the content and the process of interaction, which seems to be shared with other participants (the subject feels as if its co-author) and the presence of which can be displayed in the form of a general image of the subject of interaction that occurs in interpersonal space and fills it.
Kriteria Jalur Pedestrian di Indonesia
Authors: Sakinah Riesta , Kusuma Hanson E. , Tampubolon Angela C. , Prakarso Bakri
Published: September 2018

Jalur pedestrian merupakan sarana infrastruktur fisik berupa jalan/jalur yang diperuntukan bagi aktifitas berjalan seorang manusia/pejalan kaki. Jalur pedestrian ini juga merupakan elemen penting dalam perancangan kota karena tidak lagi berorientasi pada keindahan visual semata, akan tetapi juga pada masalah kenyamanan bagi penggunanya. Tujuan dari penelitian ini adalah untuk melihat hubungan antara jarak berjalan kaki dengan alasannya yang nantinya akan mengeluarkan kriteria pedestrian yang dibutuhkan oleh pejalan kaki di Indonesia. Penelitian ini menggunakan metode kualitatif eksploratif dengan pengumpulan data menggunakan survey online dalam bentuk kuesioner. Hasil analisis memperlihatkan bahwa terdapat tiga (3) keterkaitan antara jarak berjalan kaki dengan alasannya yaitu rekreatif, fungsional, dan pragmatis.
Kohesi Sosial Masyarakat di Kawasan Megapolis (Studi Kasus Kawasan Kampung Keling, Medan, Indonesia)
Authors: Siagian Morida
Published: September 2018

Tulisan ini menjelaskan adanya perubahan kawasan lama Kampung Keling menjadi kawasan modern. Untuk kepentingan masing-masing, masyarakat lokal, Tamil, dan masyarakat pendatang, Cina, berinteraksi secara harmonis dan alami dengan cara masing-masing. Interaksi sosial menciptakan ruang-ruang baru yang di dalamnya terjadi kohesi sosial kedua kelompok. Penelitian ini dilakukan dengan metode kualitatif dengan cara wawancara mendalam untuk mengetahui motivasi dan bagaimana kohesi tersebut dapat tercipta. Hubungan interaksi kedua kelompok lebih lanjut dapat mempertahankan identitas kawasan dan menunjukkan keberadaan masyarakat yang hidup di dalamnya.
Serratia marcescens-associated bacteremic urinary tract infection: a case report
Authors: SEVİM Şükran , CESUR Salih , ATAMAN HATİPOĞLU Çiğdem , ALTUN DEMİRCAN Şerife , KAYA KILIÇ Esra , KINIKLI Sami
Published: September 2018

Serratia marcescens (S. marcescens)  is a Gram negative bacilli in the family Enterobactericea and is an important cause of health care-related infections and intensive care outbreaks. In this article, an 82-year-old female patient admitted to bed, who was a persistent urinary tract infection due to bacteremic urinary tract infection due to S. marcescens, was referred to the literature. In conclusion, it should be kept in mind that S. marcescens and other Gram-negative bacteria may cause bacteraemia-induced urinary tract infections especially in bedridden patients who have persistent urinary incontinence, and urine culture and blood cultures should be taken in these patients.
On the paranormed binomial sequence spaces
Authors: Bilgin Ellidokuzoğlu Hacer , Demiriz Serkan , Köseoğlu Ali
Published: September 2018

In this paper the sequence spaces $b_0^{r,s}(p)$, $b_c^{r,s}(p)$, $b_{\infty}^{r,s}(p)$ and $b^{r,s}(p)$ which are the generalization of the classical Maddox's paranormed sequence spaces have been introduced and proved that the spaces $b_0^{r,s}(p)$, $b_c^{r,s}(p)$, $b_{\infty}^{r,s}(p)$ and $b^{r,s}(p)$ are linearly isomorphic to spaces $c_0(p)$, $c(p)$, $\ell_{\infty}(p)$ and $\ell(p)$, respectively. Besides this, the $\alpha-,\beta-$ and $\gamma-$duals of the spaces $b_0^{r,s}(p)$, $b_c^{r,s}(p)$, and $b^{r,s}(p)$ have been computed, their bases have been constructed and some topological properties of these spaces have been studied. Finally, the classes of matrices $(b_0^{r,s}(p) : \mu)$, $(b^{r,s}_c(p): \mu)$ and $(b^{r,s}(p): \mu)$ have been characterized, where $\mu$ is one of the sequence spaces $\ell_\infty,c$ and $c_0$ and derives the other characterizations for the special cases of $\mu$.
Analisis Pengaruh Komitmen Afektif, Kontinyu Dan Normatif Terhadap Kinerja Dengan Disiplin Kerja Sebagai Variabel Intervening
Authors: Nurbiyati Titik , Wibisono Kunto
Published: September 2018

This study aims to analyze the influence of organizational commitment indicated by the affective, normative and continuous commitment on employees performance, that is intervened by work discipline. Sampling methods uses census which results in 154 final samples. Instrument validity was measured using pearson product moment correlation, while its reliability was measured using cronbach alpha. Data were analyzed using multiple regression and path analysis. The results show that the affective, normative and continuous commitment positively affect employees’ performance and work discipline, either partially or simultaneously. Meanwhile, work discipline positively affect on employees’ performance. It is ultimately found that the indirect effect of commitment on the performance through the work discipline is greater than the direct effect of commitment on the performance.
Pengaruh Bauran Pemasaran Terhadap Kepuasan Konsumen Pada Produk Handphone Blackberry Curve Di Kota Yogyakarta
Authors: Chasanah Uswatun , Emawati Sita
Published: September 2018

This research is entitled The Influence of Market Mixing on Consumers Satisfaction upon Blackbery Curve as one of Mobile Phone in Yogyaarta. The population of this research are 60 respondents which is determined by using purposive random sampling method while the data analysis technique used is double regression analysis. From Hypothetic test F, it can be revealed that the four variables which are product, price, place, and promotion altogether influence the consumers satisfaction (Y). It is shown that the result of test F is 1.191 with 0,005 significance. The result of hypothetic test t shows taccounted > ttable which means that independent variable individually influences independent variable, taccounted = 1,786 degree result to ttable of I,671 for place variable, while for market mixing variable (product, price, promotion) the value of taccounted < ttable which means independent variable individually does not influence dependent variable. The result of determinant coefficient R Square which is 0,080 indicates that the utilized model to explain consumers satisfaction variable (Y) reaches 8%. The rest, 92%, is explained by the other variables which is not explained by the model.
Analisis Pengaruh Karakteristik Individu Dan Lingkungan Kerja Terhadap Kinerja Pegawai Negeri Sipil Di Dinas Pendidikan Dan Kebudayaan Kabupaten Purworejo
Authors: Sulastiningsih Sulastiningsih , Endarwati Siti , Winoto Tri Joko
Published: September 2018

The background of this research is the condition in which the performance of the employees of Education and Culture Department of Purworejo district is not sufficient. It causes repetitions on schools data demand. The causes are different characteristics of the individuals and unsupportive working environment. The aim of this research is to find the influence of individual characteristics and working environment to the performance improvements. There are 76 civil servants as the sample of the research. Doubled linear regression is chosen as data analysis method. The result shows that individual characters and working environment have significant influence on the performance of the civil servants in Education and Culture Department in Purworejo district.
Pengaruh Citra Merek, Kualitas Produk Dan Harga Terhadap Kepuasan Konsumen Pada Bisnis Franchise Minuman
Authors: Wahyuningtyas Yunita Fitri
Published: September 2018

This research is conducted upon the emergence of many companies producing the same product of the same kind and function. It leads to the urgency of proper and well planned marketing strategy. This research aims to investigate how far the influence of branding, product quality, and price toward consumer’s satisfaction in beverage franchise business. This research utilizes 5 likert scale questionnaire which is tested by using multiple regression analysis to reveal whether or not there is partial and simultaneous influence of branding, product quality, and price toward consumer’s satisfaction in beverage franchise business. Sampling method is accidental sampling technique, in which sample of particular population is taken based on the accessibility and availability of the sample during the sampling process. Sample used is 100 samples among consumers or customers of Mang Endy Milkshake. The result shows that branding, product quality, and price influence consumer’s satisfaction in beverage franchise business.
Pengaruh DPK, NPF, CAR, Ekuivalen Bagi Hasil, Dan Sertifikat IMA Terhadap Pembiayaan Bank Umum Syariah Tahun 2012-2014
Authors: Erlita Riska Robiyanti
Published: September 2018

This research is included as applied research. Based on the objective, it is classifid as quantitative specifically descriptive analytical. Population used in this research is Public Sharia Bank in Indonesia. Sampling is determined by using purposive sampling method, in which 33 samples are taken. Analysis is conducted by having double regression analysis by doing classical assumption test in the beginning. This study was conducted to examine the influence of DPK (Third Party Fund), NPF (Non Performing Financing), CAR (Capital Adequacy Ratio), profit sharing equivalenceratio and the IMA Certificates toward Financing ofPublicSharia Bank in 2012 to 2014 using quarterly data. The analysis showed that only two variables that significantly influence the financing, which are third-party funds (DPK), and NPF (Non Performing Financing) while CAR (Capital Adequacy Ratio), profit sharing equivalence and IMA certificates are not proven as significant.
Strategi Komunikasi Pemasaran Bisnis Tiket Online Studi Kasus Tiket2.Com
Authors: Prasetyo Agung Slamet
Published: September 2018

Study was conducted to determine the marketing communications strategy used an online business. With the case of the online ticket business Tiket2.com. The purpose of this study was to determine the marketing communications strategies used Tiket2.com in his business, and the reasons for those strategies. In this online ticket business, before knowing what strategy to use, should be set in advance the objectives to be achieved in implementing this strategy. And objectives are set forth in segmenting, targeting and positioning. Then to achieve these objectives the strategy drafted in the Product, Place, Price and Promotion, known as the Marketing Mix. Marketing Communication Mix consists of a specific mix of advertising, public relations, personal selling, sales promotion and direct marketing tools that companies use to communicate in a persuasive customer value and build relationships with customers. The study was conducted with qualitative methods. Research shows that advertising on google.com is a means of effective marketing communication. Public Relations by means of online using a blog is the primary support in advertising on google.com.
Pengaruh Investasi Teknologi Informasi Terhadap Efisiensi Organisasi
Authors: Hidayat Arief Andani , Achjari Didi
Published: September 2018

The relationship between information technology (IT) investment and non-financial measures of organizations has been studied mostlyin the developed countries. These studies are mostly conducted in the context of banking, securities and manufacture sectors. Therefore, a study that examine the impact of IT investments in the context of developing countries and other sectors,such as higher educationwill be worth studied. The current study is empirically examined the relationship between IT investment and organizational efficiency in public sector. Eighteen Faculties within Universitas Gadjah Mada (UGM) which is one of the autonomous state owned universities in Indonesia have been used as sampel. Data were obtained from year 2013 to 2015. Data were analyzed using panel data regression. The result shows that IT investment positively affects efficiency in the entity.Key Words: Efficiency, Productivity Paradox, IT investment,
Analisis Penerapan Akuntansi Biaya Lingkungan Sebagai Pertanggungjawaban Sosial Di RSI Hidayatullah Yogyakarta
Authors: Sari Risa Nurwulan , Tjahjono Achmad
Published: September 2018

Environmental cost is also known as the cost of environmental quality. The treatment cost of environmental quality is equal to the cost of environmental quality, so that the cost of environmental quality can be grouped into : environmental prevention costs, environmental detection costs, environmental internal failure costs, and environmental external failure costs. The purpose of this study is to investigate and analyze how firms identify, recognize, measure, assess and present and disclose the environmental cost in the financial statements. This research was conducted at the Hidayatullah Islamic Hospital of Yogyakarta who has had WWTP by using biological method, that is activated sludge. This study is a qualitative research. This study uses primary data and secondary data. Primary data were collected by interview. The results of this study are in the hospital recognizes the environmental costs and presented into a single account with the other similiar cost in the primary financial statement. Environmental cost is measured by the cost incurred (Historial Cost) with the monetary units rupiah. Environmental costs are not disclosed in the notes of the financial statements (CALK), but disclosed in a descriptive report, a report UKL-UPL.
Evaluasi Program Diklat Pada Badan Pendidikan Dan Pelatihan Provinsi Daerah Istimewa Yogyakarta Tahun 2010
Authors: Sujatmiati Sujatmiati , Widiastuti Nur
Published: September 2018

Tujuan dari penelitian ini adalah mengkaji dan memahami tentang pelaksanaan program pendidikan dan pelatihan, memberikan informasi tentang kendala-kendala yang dialami dalam pelaksanaan program pendidikan dan pelatihan, mengkaji dan memberikan informasi upayaupaya ditempuh untuk mengatasi kendala pelaksanaan program pendidikan dan pelatihan di Badan Pendidikan dan Pelatihan Provinsi Daerah Istimewa Yogyakarta.Penelitian ini dilakukan di Badan Pendidikan dan Pelatihan Provinsi Daerah Istimewa Yogyakarta. Hasil Penelitian menunjukkan adanya kendala-kendala dalam pelaksanaan Program Pendidikan dan Pelatihan di Badan Pendidikan dan Pelatihan Provinsi Daerah Istimewa Yogyakarta yaitu : kurang optimalnya dukungan internal (SDM, Widyaiswara, sarana prasarana, modul/kurikulum) Badan Pendidikan dan Pelatihan Provinsi Daerah Istimewa Yogyakarta dalam penyelenggaraan Pendidikan dan Pelatihan serta sinkronisasi dan koordinasi lintas sektor yang belum sesuai dalam pelaksanaan dan pasca diklat. Sedang upaya-upaya dalam mengatasi kendala kendala adalah : menyelenggarakan Forum Komunikasi Kediklatan dengan SKPD-SKPD baik Provinsi maupun Kabupaten / Kota, menyelenggarakan kegiatan workshop/semiloka agar komitmen terhadap peningkatan kompetensi PNS dilingkungannya, menginformasikan secara intensif tentang penyelenggaraan diklat kepada SKPD-SKPD, melaksanakan perencanaan sesuai dengan Analisa Kebutuhan Diklat (AKD), mengembangkan Jaringan Widyaiswara se DIY dengan Perguruan Tinggi dan praktisi. Secara skematis Evaluasi Program Diklat di Badan Pendidikan dan Pelatihan Provinsi Daerah Istimewa Yogyakarta digambarkan dalam Matriks SWOT-Klasik dan dapat dihasilkan rekomendasi dalam upaya peningkatan dan pengembangan pendidkan dan pelatihan lebih lanjut untuk masa yang akan datang, sebagai berikut : Penyelenggaraan diklat mulai dari pra diklat, in diklat sampai pada pasca diklat sebaiknya diselenggarakan oleh Badan Pendidikan dan Pelatihan Provinsi Daerah Istimewa Yogyakarta secara keseluruhan, evaluasi penyelenggaraan selain dengan bentuk blanko sebaiknya disertai dengan tatap muka secara langsung dengan peserta Pendidikan dan Pelatihan diakhir kegiatan, prasarana yang belum memadai sebaiknya segera dilengkapi, perlu upaya pemberian kesempatan bagi pegawai untuk meneruskan tingkat pendidikannya, terutama pendidikan formal umum dan kedinasan, perlu lebih banyak mengirimkan Widyaiswara untuk pendidikan dan pelatihan TOT pelajaran sehingga Widyaiswara mempunyai spesialisasi dan perlu menyelenggarakan/mengirimkan pendidikan dan pelatihan TOC dan MOT untuk staf Badan Diklat.
Pengaruh Reward Ekstrinsik & Intrinsik Terhadap Kinerja Dengan Kepuasan Kerja Sebagai Variabel Intervening
Authors: Syahril Rizky Ramadhan , Nurbiyati Titik
Published: September 2018

This study is concerned with how the effect of extrinsic and intrinsic reward to performance and job satisfaction as an intervening variable. The purpose of this study was to determine the effect of reward extrinsic and intrinsic job satisfaction and performance either partially or simultaneously, determine the effect of job satisfaction on performance as well as find out more where the effect directly reward extrinsic and intrinsic to the performance of employees with indirect influence reward extrinsic and intrinsic rewards to employee performance. Respondents of this study consist of 100 employees. The employed data of this study are primary data. The data is collected by distributing questionnaires to respondents. The data is analyzed by regression analysis and path.The results show that partially or simultaneously reward extrinsic and intrinsic are significant positive effect on job satisfaction and performance. There are positive and significant impact on job satisfaction toward employees performance as well as an indirect effect (reward extrinsic and intrinsic to the performance of employees through job satisfaction) greater than a direct effect (extrinsic and intrinsic reward to employees performance).

Keywords: Reward extrinsic, intrinsic rewards, job satisfaction, Employee Performance
Perilaku Terencana Knowledge Sharing
Authors: Wening Nur
Published: September 2018

University is a collector of knowledge has a role in supporting the concept of knowledge based economy. This study was conducted with subjects research university lecturers in Kopertis Wilayah V Yogyakarta were 300 respondents. The purpose of the study to examine the factors that influence knowledge sharing from the perspective of the theory oh human behavior and the Theory of Planned Behavior developed a research model of knowledge sharing. Using SEM analysis tool to test the research hypothesis. The results of the study with a response rate of 67% stated that the attitude toward knowledge sharing (BH.ATI) affects yhe intention to knowledge sharing (IKS), in addition to the influence of subjective norm (SN) on the intention to knowledge sharing. The test results also suggested taht hypothesis of planned behavior control (PBC) effect on the intention to knowledge sharing (IKS) prove to be significant. The results of the influence of planeed behavior controll (PBC) to the knowledge haring behavior (KSB) is not acceptable (H4 unsupport). In this case it is possible to make a faculty experience less or does not have a positive attitude to knowledge sharing with others. It’s because there is perception that some of the behavior he will gain certain advantages. Statement of intent to knowledge sharing (IKS) affect knowledge sharing behavior (KSB) is acceptable.

Keywords: knowledge sharing; lecturer; theory planned behavior (TPB); planned behavior control (PBC)
Prediksi Whistleblowing: Peran Etika, Faktor Organisasional Dan Faktor Kontekstual
Authors: Priyastiwi Priyastiwi
Published: September 2018

This paper seeks to identify and discusses the factors that affect an organization’s internal whistleblowing intentions related to ethics. This paper integrates theindividual variable which are ethical judgment and the intensity of the moral; organizational variable that support the organizations; and situational variables, such as the status of wrongdoers, the possibility of retaliation, and tolerance of dissent;that is expressed in a group of theoretical propositions, which is used to develop a frame of thoughts in the study. This paper attempts to provide useful knowledges on how individuals form the intention of reporting and how ethical values can affect these intentions, thus, itwill be able to provide a contribution for a further understanding of the phenomena associated with an ethical whistleblowing.The purpose of this paper is to provide a general discussion about the decision-making process of internal whistleblowing along with an overview of the ethical element that is reflected in the psychological, situational and organizational characteristics. Through a theoretical model, based on the existing literature, it indicates that whistleblowing is a very complex phenomenon resulted from an interaction of situational, organizational and individualfactors. The complexity of the phenomenon depends not only on the various factors that affect whistleblowing, but also related to the attitudes toward the ethical judgment and moral intensity. Whistleblowing behavior is embedded in a social context, so it can vary according to the values, beliefs and certain social norms. Factors that may inhibit the whistleblowingbehavioris a violation of the personal relationship between employee and employer, aversion to conflict, and interpersonal relations. The passivity of the employees can weaken the relationship between whistleblowing attitudes andwhistleblowingintentions, therefore,it causes the observer to not disclose the information.Specifically, organizations must improve the legitimacy of an internal whistleblowing and take actions that can reduce the fear of retaliation, increase the perceived support and easily identify the actions and behaviors that must be reported. By expanding the knowledge of the phenomenon and discussing the aspects and its implications, hence, it may encourage any debates on the topic and encourage organizations to rethink their policies and strategies for whistleblowing decision making.

Keywords: whistleblowing
Analisis Kualitas Sumber Daya Manusia Di Badan Pengawasan Keuangan Dan Pembangunan (BPKP)
Authors: Setyowati Retno , Mathori Muhammad
Published: September 2018

The purpose of this research is to identify, evaluate, and analyse the range of factors that impact the quality of human resources at the Finance and Development Supervisory Agency (BPKP); as well as past, present, and future efforts in improving said resources. Research and data collection was conducted at the Finance and Development Supervisory Agency main office in Jakarta (BPKP Pusat), as well as its subsidiary at Local Government level in Special Region of Yogyakarta (BPKP DIY Yogyakarta). Data collection comprised of face to face and written interviews with 43 respondents, which includes: First Secretary at BPKP Pusat, Head of BPKP DIY Yogyakarta, 40 BPKP staff members - 27 from BPKP Pusat and 13 from BPKP DIY Yogyakarta, and 1 expert. The main factor that influences the quality of human resources at the Finance and Development Supervisory Agency (BPKP) is the level of capability and competency possessed by staff, in order for them to perform assigned function and duties at maximum capacity. At present efforts to improve this include specialised education and training held at the main Finance and Development Supervisory Agency training centre, as well as sending staff members to higher formal education and other specialised training - both domestically (within Indonesia) and abroad.

Keywords: Quality, Human Resources
Evaluasi Transaksi Mudharabah Berbasis Pendapat Ulama Syafi’yah: Kasus Pada Bank Syariah X
Authors: Hapsari Wahyu Dewi , Sodikin Slamet Sugiri
Published: September 2018

Bank Sharia X, located in certain city in the province of central Java, is one of branches of Bank Muamalat Indonesia. As the name implies, Bank Sharia X operates its business based on Islamic rules (Al-Qur’an and Al-Hadist). In interpreting the Al-Qur’an and Al-Hadist, Islamic scholars have different opinions on requirements of some specific topics, such as those on mudharaba transaction. Among the great schools of thoughts are Syafi’iya, Malikiya, Hanafiya, and Hanabila. We aim to identify whether or not Bank Sharia Xfully applies its mudharaba transaction based on Syafi’iya’sschool of thought. We collect data by interviewing key persons of the bank and investigating important, corroborating documents out there. We analyze the data by comparing between the application of mudharaba transaction and the Shafee’s school of thought on the themudharaba transaction. Based on our analysis, we find that Bank Sharia X applies its mudharabatransaction based on the requirements of Shafee’s thought except on (a) ijab and qabul, and (b) time limitation.Keyword: Mudharaba Transactions, Shafi’iya’s School of Thought
Pengaruh Kredibilitas Selebriti Endorser Nasional VS Internasional Pada Niat Beli Luwak Whte Koffie
Authors: Saragih Novia Moliana , Junaedi MF. Shellyana
Published: September 2018

The reseach of this study to analysing of credibility effect (attractiveness, trusworthiness and expertise) and different analysing national endorser nor international endorser to consumer purchase intention. This reseach using the student respondent of several university in Yogyakarta city. The valid sample are 277 respondent. The result of study using multiple linear regression showed that trusworthiness expertise of national endorser celebrity significant effect on consumer purchase intention on Luwak White Koffie product. But attractiveness of celebrity national endoser no significant effect on consumer purchase intention on Luwak White Koffie product. The result used independent sample t-test showed national endoser celebrity more trusworthy and more capable advertised product compare with international endoser celebrity. It is just, international endoser celebrity attractiveness more of consumer compare national endoser celebrity.

Keyword: Celebrity Endorser, Endorsement, Endorser Celebrity Attractiveness, Endorser Celebrity Attractiveness, Endorser Celebrity Expertise
Efek Pemasaran Dan Peran Keluarga Dalam Pembentukan Ekuitas Merek
Authors: Hartanto Siane Ivana , Junaedi MF. Shellyana
Published: September 2018

This study aims to determine wheter the ads and family’s effect in the form of brand awareness and brand association and how the advertising, price promotions, and family influence in shaping the perception of quality. Brand awareness, brand associations, and perceived quality will also be tested the significant effect directly and indirectly the brand equity through brand loyalty. This research was conducted in the Yogyakarta where respondents are students. This study uses a quantitative method by distributing questionnaires to 200 respondents. Data retrieval technique using purposive sampling. Data processing techniques using regression analysis. The results of this study indicate that advertising and family has significant effects positively on brand awareness, but only a significant effect of family on brand association. Advertisements, family and the price also proved significant effect on the perception of quality. Brand awareness, brand associations and perceived quality have a significant effect directly or indirectly on brand equity through brand loyalty.
Analisis Determinan Kepatuhan Wajib Pajak Orang Pribadi Di Kabupaten Bantul
Authors: Wildan Faza Fakhriyan , Sulistiyanti Umi
Published: September 2018

There are 94,632 individual taxpayer listed in Bantul Pratama Tax Office, but only about 45,223 individual taxpayer that pay and report tax.The low individual tax compliance, which is a classic problem of taxation in Indonesia, can be caused by several reasons. The aim of this study is to analyze the influence of tax penalties,educational level, Use of E-filing and tax socialization on the tax compliance of individual taxpayer listed in Bantul Pratama Tax Office. This study is a quantitative research. The samples used in this study were 100 respondents calculated by the Slovin formula and using simple random sampling method. The data were collected using questionnaire method and analyzed using multiple regressions by means of SmartPLS 3.0. The results of this study show that tax penalties have positive effects significantly, while level of education, use of efiling and tax socialization have no effect on tax compliance of individual taxpayer listed in Bantul Pratama Tax Office.
Dampak Kebijakan Moratorium Pegawai Negeri Sipil Terhadap Penempatan Pegawai di Pemerintah Daerah Istimewa Yogyakarta
Authors: Nugroho Ahmad Harimurti , Widiastuti Nur
Published: September 2018

One important issue in the management of civil servants are Moratorium Acceptance CPNS. Since the 2011-2014 and 2015-2019 reign of discretionary moratorium CPNS caused by various things, impact of the moratorium on the placement of employees in local government and polemics consequences and need for a solution and response strategies in the redistribution of personnel and employee planning.This research uses descriptive research method with qualitative approach gained popularity depth interviews with informants, observations and secondary data analysis. Impact, occurrence Lost Generation that cause within a certain time difficult to regenerate for their miss a link on the generation / period. The addition of the workload of employees as a result of shortage of supply of labor civil servants, retired employee were not replaced, Minus growth means if in compare between employees incoming and outgoing, more employees are out of personnel expenditure would be reduced. So that in the possible procure Non civil servants without violating the moratorium policy is still valid.
Analisis Persepsi Korupsi Pajak Dan Iklim Organisasi Terhadap Kepatuhan Wajib Pajak Orang Pribadi Karyawan
Authors: Wibisono Arif Fajar , Kusuma N Yudha Catur
Published: September 2018

This study aims to determine whether perceptions of corruption and organizational climate affect the compliance of personal taxpayers. This explanatory study used quantitative approach of statistical parametric test and multiple linear regressions with questionnaire instrument. This study involved personal taxpayer in the area of KPP Pratama Kota Surakarta. The result of this study confirms that the perceptions of individual tax corruption and organizational climate affect the compliance of personal taxpayers. The better the organization’s climate in emphasizing tax compliance is, the higher the level of compliance personal taxpayers is. In addition, the higher the level of perception of a person’s corruption of the tax apparatus is severely punished then increasing the compliance of personal taxpayers’ increases.