bluuebunny/crossref_metadata_2025 huggingface dataset:
The modern methods of pin-type bearing test of metallic materials
Authors: Sulimina Yaroslava V. , Yakovlev Nikolay O. , Erasov Vladimir S. , Ampilogov Aleksey Yu. , Polyakov Andrey N. , Avtaev Vitaly V. , Smagin Evgeniy I. , Shchiglik Oleg I.
Published: August 2019

The special features of various bearing deformation measurements for pin-type bearing tests of metallic materials are considered along with their impact on the magnitude of the «bearing elastic modulus» and bearing stress. These bearing test methods are present in ASTM and various institutional standards, though no state standard (GOST, GOST R) is currently available for bearing test method of metallic materials. Analysis of additional deformations which arise in determining the degree of hole bearing deformation is carried out. A set of sources of additional deformations is shown to be characteristic for each test procedure and is attributed to the design features of the device, the site and a way of mounting the extensometer. Additional deformations can be both tensile and compressive. It is shown that the impact of additional deformations on the «bearing elastic modulus» is limited to 14% for different procedures. No difference between the methods is revealed with regard to determination of the strength characteristics. At the same time the dispersion decreases with increase in plastic deformation and for bearing deformation about 4% the variation coefficient for all methods is no more than 1%. Advantages and shortcomings of the bearing test methods which affect the reproducibility of the results are considered. The effect of the specimen geometry on the bearing characteristics is considered. It is shown that increase both in the distance from the edge of the bearing specimen to the center of the hole for 1163T, VT6ch, 30KhGSA alloys and residual bearing deformation up to 6%, increase bearing strength characteristics.
Comparison of the characteristics of modern aluminum alloys
Authors: Nesterenko Grigoriy I. , Kulemin Aleksandr V. , Kim Anton S. , Basov Valentin N. , Nesterenko Boris G.
Published: August 2019

The results of experimental studies of the static strength, fatigue and crack resistance of modern improved aluminum alloys 1163ATV, 1163RDTV, 1441RT1, 1163T, 1163T7, 1161T, V95ochT2, B96-3pchT12., 1973T2 developed at the All-Russian Scientific Research Institute for Aviation Materials (VIAM, Russia); and 2524-T3, 6013-T6 HDT, 2324-T39, C433-T351, 7055-T7751 developed at ALCOA (USA) are presented. Those materials are used in the construction of modern operated and designed aircraft. The experimental data were obtained in testing standard specimens on electro-hydraulic machines MTS (USA), Instron (Great Britain) and Schenk (FRG). The tested specimens were cut from semi-products manufactured according to serial technologies. The mechanical properties of materials under tension (σb, σ0.2, δ), fatigue characteristics, fatigue crack growth rate, stress crack propagation curves under static loading (R-curves), conditionally critical stress intensity factors are determined according to domestic standards. To ensure high weight efficiency combined with a high resource and high performance characteristics of the aircraft structures, aluminum alloys must have the following set of necessary characteristics: high resistance to variable loads, low rate of fatigue cracks growth, required residual strength, and good corrosion resistance. The obtained results of experimental studies clearly demonstrate the advantages and disadvantages of the strength properties of the materials under study. The results of experimental studies provide the possibility to compare the strength properties of the materials under study to optimize their use for the specific zone of the structure and thus increase the life and safety of the aircraft design.
THE EFFECT OF FAIR VALUE IMPLEMENTATION ON CASH FLOW FORECASTING (CASE STUDY: BANKING COMPANY LISTED IN INDONESIAN STOCK EXCHANGE YEAR 2014-2015)
Authors: Yuliasari Riesa Morita , Mukhtaruddin Mukhtaruddin , Wahyudi Tertiarto
Published: August 2019

This study has one main objectives; to investigate about the significant effect of fair value implementation in forecasting cash flow on Banking Company in Indonesia. The methodology used in this research is quantitative research, so the data are collected from secondary data by using purposive sampling technique of Banking Company’s Financial Statement uploaded in Indonesian Stock Exchange which related to this research. The number of sample in this research are 36 financial statement of Banking Company in Indonesia for year 2014 and 2015 consist of 18 financial statement that implement fair value and 18 financial statement that still implement historical cost. The results of this study show that the implementation of fair value does significantly influence cash flow forecasting of Banking Company in Indonesia.
ASPEK RELIGIUSITAS, SANKSI DAN KEPATUHAN PAJAK KENDARAAN BERMOTOR DI INDONESIA
Authors: Zelmiyanti Riri
Published: August 2019

The purpose of this research is to explore more thoroughly and detail about the influence of the value of religiosity, sanctions and compliance of vehicle tax in Indonesia. The research on tax compliance has been widely studied, but still not much study it from religiosity side and tax sanctions. Previously research is mostly done by personal taxpayer, companies and home industries. This research is conducted by survey method, distribution of questionnaries to vehicle taxpayer. Quantity of questionnaries which analyzed is 120 copies. Analysis tool is using “Structural Equation Modelling-Partial Least Square (SEM-PLS)” by WarpPLS 5.0 software. Based on result of research can be conclude that religiosity have significant influence to tax compliance. P- value <0.05 ?=0.25 so H1 can be proven. This research is also prove that sanctions have influence to tax compliance. P-value < 0.05 ?=0.42 so H2 can be proven. Influence of value of religiosity and sanction to tax compliance is about 33% and the rest is influenced by other variables. Therefore the considerasion to improve tax compliance from aspect of religiosity needs to be developed.
PENGARUH JUMLAH PENDUDUK TERHADAP BELANJA MODAL MELALUI PAD, DAU, DAN DAK SEBAGAI VARIABEL INTERVENING
Authors: Sari Pertamaya , Ningsih Nurul Hutami
Published: August 2019

This research is aimed at finding out the influence of total population toward capital expenditure trough local revenues, general allocation fund as an intervening variable in Regencies/Towns in South-Sumatera Provinces. This research used secondary data, obtained from Central Bureau of Statistics and Directorate General of Financial Considerations, 2014-2016. The population of this research was 11 regencies/town in South-Sumatera Province. The techniqnue of analyzing the data was through descriptive statistics, simple liner regression, hypothesis test (Ttest), determination analysis and correlation as well as path analysis and sobel test. The result showed that total population had positive significant influence toward capital expenditure, and had no significant influence toward fund alloction through local revenues as an intervening variable. In practice, total population had negative,not significant influence toward general fund allocation, and total population had positive influence of capital expenditure toward specific fund allocation as an intervening variable.
ANALISIS PENGARUH PERENCANAAN PAJAK DAN BEBAN PAJAK TANGGUHAN TERHADAP MANAJEMEN LABA (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR YANG TERCATAT DI BURSA EFEK INDONESIA)
Authors: Febrian Randi , Wahyudi Tertiarto , Subeki Ahmad
Published: August 2019

This study aims to analyze the effect of tax planning and deferred tax expense to earnings management. The data used in this study is data based on annual financial statements of manufacturing sector companies listed on the Indonesia Stock Exchange period 2013-2015. Sampling method using purposive sampling. The number of manufacturing companies sampled as many as 40 companies for three years, so the total sample of research is 120. The method of analysis used is multiple linear regression analysis. Based on the results of this study shows that partially tax planning has a significant effect on earnings management with a significance of 0.000. Deferred tax expense does not have a significant effect on earnings management with significance of 0.412. While simultaneous tax planning and deferred tax burden have significant effect to earnings management with significance equal to 0,001.
PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Rahmi Tutia , Wahyudi Tertiarto , Daud Rochmawati
Published: August 2019

The purpose of this research is to explain the effect of financial performance to the stock return. The financial performances in this research were Earning Per Share, Price Earning Ratio, Debt to Equity Ratio, Return On Assets, andNet Profit Margin. The financial performance as the independent variables and the dependent variabel is stock return.The sample of this research is thirty manufacturing company of consumer goods industry sector. These companies are listed on the Indonesia Stock Exchange since 2012 until 2014. The sampling method is purposive sampling. The analysis method used in this research that is with hypothesis test that is determinant coefficient, test F, and test t. Using thirty manufacturing companies listed in IDX, this research shows that the Earning Per Share, Price Earning Ratio and the Net Profit Margin has a positive and significant impact on stock returns. Instead, the variable Debt to Equity Ratio has a negative influence. This research also indicate that variable Return On Assets has no effect on stock returns.
SOME NOTES ON IFRS CONVERGENCE AND THE ISLAMIC FINANCIAL INDUSTRY
Authors: Mulyany Ratna
Published: August 2019

IFRS Convergence has been a worldwide phenomenon with most of countries in the world are adoptingIFRS instead of their national accounting standards. At the same time, the Islamic finance is gaining its popularity in the present world with the increasing acceptance by international community. In relation to these two phenomena, there have been concerns that the establishment of Islamic financial institutions together with its own unique characteristics will impede the achievement of the global accounting convergence. Furthermore, the promulgation of accounting standards by Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), which is intended to fulfil the unique features of Islamic Financial Industry is viewed as a challenge to the International Financial Reporting Standards (IFRS), which is promoted by the convergence agenda. Numerous complex issues emerge as result of the dilemmatic position of IFIs in retaining its distinct Shari’ah principles, while attempting to be part of the global financial system through adopting the IFRS. This study aims to describe some notes relating to the IFRS convergence and the development of Islamic finance. The objective is to outline the issues, not necessarily to resolve them, and to consider the implications they have for pursuing IFRS convergence in the context of Islamic financial service industry.
DETERMINAN ENVIRONMENTAL DISCLOSURES PERUSAHAAN MANUFAKTUR DI INDONESIA DAN MALAYSIA
Authors: Fashikhah Isnani , Rahmawati Evi , Sofyani Hafiez
Published: August 2019

The study aims to examine the influence of corporate governance mechanism, company size and financial performance towards environmental disclosures in manufacturing companies listed in Indonesia Stock Exchange and Bursa Malaysia period 2016.The variables examined in this study are managerial ownership, size of the board of commissioners, company size, and liquidity. The research used purposive sampling method, obtained from 59 Indonesia manufacture companies and 63 Malaysia manufactures companies. The examination used multiple regression analysis and independent sample t test. The result of the research:1) The managerial ownership had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, 2) The size of the board of commissioners had positive influence towards environmental disclosures in Indonesia, but it did not have influence in Malaysia, 3) The size of the company did not have influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia,4) The liquidity had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia, and5) There was difference in the level of environmental disclosures in Indonesia and in Malaysia.
PERAN ISLAMIC SOCIAL REPORTING TERHADAP NILAI PERUSAHAAN
Authors: Sutapa Sutapa , Laksito Heri
Published: August 2019

This study aimed to obtain empirical evidence about the influence of profitability and the disclosure ofIslamic Social Reporting (ISR) on firm value on Islamic banking in Indonesia. The population of this research is all of Islamic Bank in Indonesia 2014 - 2016. The sample of this research is Islamic Bank in Indonesia by using purposive sampling method. There are e l e v e n b a n k s and obtained 44 observations. Classic assumption test performed for data analysis and regression analysis to test the hypothesis. The results of this study indicate that Profitability significantly influence the level of Social Reporting Islam and corporate values, Islamic Social Reporting does not affect the value of the company While profitability has a significant effect on corporate value, while the ISR has no significant effect on the level of corporate value.
EXPLORING THE CHANGES TOWARDS ACCRUAL ACCOUNTING IN INDONESIAN LOCAL GOVERNMENTS
Authors: Mutoharoh Mutoharoh
Published: August 2019

recently has been discussed much by scholars. Accounting reform as one of the primary agendas within this issue was limited to being addressed in terms of the actual process embedded in the internal organization routine. By utilizing a comparative case study of three departments in the regency level of the Indonesian government, this research aims to explore the process of the introduction of accrual accounting in Indonesia which is facing the sedimented process. The research engages the archetype theory to examine the outcomes achieved by the cases here and a set variable of intra-organizational dynamics. The interviews were organized to obtain the perspective of people involved, combined with textual analysis to clarify the interviewees answer. Radical and incremental outcomes were found, yet consistent patterns in terms of commitment, interest, technical capabilities and managerial capabilities were only associated with radical change. The lack of human resources and the role of the leaders in persuading their staff of the value of reform needs to be reshaped to reach a better outcome.Keywords: NPM, Indonesia, accrual accounting, departments
DILEMA ETIS PADA CALON AUDITOR: SEBUAH EKSPERIMEN
Authors: Rosnidah Ida , Sulistyowati Wiwit Apit , Yulianto Agung
Published: August 2019

The ethical dilemma is a condition often encountered by a person when engaged in a relationship that leads to fiduciary responsibility. In fact, this is often faced by the accounting profession when giving his services should be able to avoid conflict of interest. Therefore, this study was conducted on accounting students who have obtained an ethical understanding that acts as a potential auditor. Respondents in this study are accounting students level 3 in accounting majors in the Faculty of Economics Unswagati. This study is conducted through scenarios of cases relating to work or tasks that can lead to actions that conflict with ethical principles of accountants. Where accountants are supposed to apply ethical principles to be dilemma with the existence of such work. Through the scenario of the case, accounting students give their perception whether to perform tasks that are not according to their competence and limited time or the student will refuse the job. The results showed that for accounting students who have gained an understanding of ethics tend to consider many things and find solutions before performing tasks that are less in accordance with the competencies they have. Therefore, it can be concluded that the value of students who have gained a higher ethical understanding.Keywords: ethical dilemma, professional principles, integrity, competence and professional caution
ANALISIS KOMPARASI KINERJA KEUANGAN BPR MILIK SWASTA DAN BPR MILIK PEMERINTAH DAERAH DI PROVINSI JAWA TENGAH PERIODE 2014-2016
Authors: Prananta Widya , Yulianti Yulianti , Damajanti Anita
Published: August 2019

This study aims to analyze the Differences in Performance of Private Owned Rural Banks and Local Government-Owned Rural Banks in Central Java Province by using financial performance ratios namely Non Performing Loans (NPL), Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR). ), Earning Assets Quality (KAP), Operating Income Operating Expenses (BOPO) and Return on Assets (ROA). The method used to analyze the data is the Different Test using the Independent T test. This study used the SPSS Version 19. Analysis tool.The population used in this study was BPR in Central Java. The sample of this study is the Rural Bank owned by the Central Java Regional Government and the Private Rural Banks in Central Java Province. Sample selection using purposive sampling. Based on the Independent Test of the T test, there are differences in the NPL and KAP ratios between the Regional Government-owned BPR and the Private BPR, while there are no differences in the CAR, LDR, BOPO and ROA ratios.
PENGUKURAN KUALITAS PERBANKAN SYARIAH SEBAGAI UPAYA DALAM PENINGKATAN KESETIAAN NASABAH
Authors: Kinasih Hayu Wikan , Isthika Wikan , Oktafiyani Melati
Published: August 2019

The banking industri in Indonesia is growing rapidly nowadays. To support their operating system, the banking industriapplies dual-banking system. It is a system where banking serves two kinds of service to the society, that is conventional and sharia.The dual-banking system aim to give them an alternative choice of banking service so that it will increase the growth of financing in the national economic sector. The more customer of theIslamic bank, the more financing activity can be done. As a new comer in the banking industri, Islamic bank should compete with the incumbent of this industri, that is conventional bank. The important aspect to compete with the competitor is service quality. Furthermore, with the high satisfaction and trust of customers on the service of the Islamic bank, the more they will recommend to the society for having a transaction in Islamic bank so that it will help the growth of Islamic banks. This study learns about the customer’s assessment of the service quality of Islamic banks in Indonesia. Data were obtained randomly using a questionnaire instrument that adopted from the research of Siddiqi and Amin. The result of this research that analyzed using an ordinary least square model (OLS) shows that the variable of service quality and customer satisfaction significantly effect on customer loyalty of Islamic banks.
Bibliografi över judaistisk forskning i Norden 1986–1988 / Bibliography of Jewish studies in Scandinavia 1986–1988
Authors: Dahla Björn , Martola Nils
Published: August 2019

Bibliografin sammanställdes av FM Björn Dahla inom ramen för den bibliografiska verksamhet som bedrivs i Donnerska institutet för religionshistorisk och kulturhistorisk forskning i Åbo. TD Nils Martola kompletterade bibliografin och genomförde klassifikationen i enlighet med det klassifikationssystem som används i Institutum Judaicum Aboense, och vilken är en tillämpning av David H. Elazar & Daniel J. Elazars A classification system for libraries of Judaica (2 uppl. 1979).]

[The bibliography was compiled by FM Björn Dahla in the course of the bibliographical activity carried on in the Donner Institute for Research in Religious and Cultural History in Åbo. TD Nils Martola completed the bibliography, and carried through the classification in accordance with the system used in Institutum Judaicum Aboense, and which is an application of David H. Elazar & Daniel J. Elazar's A classification system for libraries of Judaica (2nd ed. 1979).]
JASA TAHLIL PRABAYAR DESA KAMPUNG DALEM KOTA KEDIRI
Authors: Dyah Ayu Setiyarini, dkk
Published: August 2019

In Indonesia it appears logical, it has a lot of "tahlil". Even has become flesh among Muslims. Before Islam came there was no "tahlil". It used to be people's habits if someone dies after neighbors gathered at the funeral home and sometimes they gamble to stay up until morning. Then came the cleric called a "Wali Songo" to change the habits of people get together and play gambling be gathered to pray for the deceased which called "tahlilan". "Tahlil" comes from the word "" ھلل - یھلل - تھلیلاwhich means to read lafadz " "لاإلھإلاااللهwhich means there is no god but Allah. That is the purpose of reading “tahlil” was read verses or dhikr of Allah. The rituals like this is not just a "tahlil ", but there are also" Manakib "," Istighosah "and others.But in so far is that all based on the power of money. Many of the chairman of the "tahlil" put a price on his services. Sometimes there are individuals and there are also tahlil institutions service providers. Usually this tahlil services performed for seven days after someone dead. But there is also held because there are certain necessities such as in calling for a single day during the ritual forty days of death, hundred days of death, a thousand days of death, birth of a baby, seven months of pregnancy and others. In taking wages in terms of worship is a lot of disagreement among scholars,there should be and there should not be. And both have a legal basis tosupport this.

Keywords: tahlil, manakib, istighosah
ANALISIS PENGELOLAAN DAN DAMPAK SAMPAH TERHADAP KONSUMSI WARGA SEKITAR TEMPAT PEMBUANGAN AKHIR
Authors: Nina Oktaviani, dkk.
Published: August 2019

In human economic activity can not be separated from consumption activities, both the consumption of goods, services and consumption other needs such as eating, drinking, etc. This is because basically all humans need to eat and drink to sustain their life. Where consumption itself serves as a contributing factor in human life. Like eating, humans need to eat for the resilience of his power and to maintain good health. Thus they can maintain their life, especially in conducting worship to Allah SWT.Dalam kegiatan ekonomi manusia tidak terlepas dari kegiatan konsumsi, baik konsumsi barang, jasa maupun konsumsi kebutuhan lainnya seperti makan, minum, dll. Hal ini disebabkan karena pada dasarnya semua manusia memerlukan makan dan minum untuk kelangsungan hidap mereka. Dimana konsumsi sendiri berperan sebagai faktor pendukung dalam kehidupan manusia. Seperti makan, manusia memerlukan makan untuk ketahanan daya tubuhnya serta untuk menjaga kesehatan tubuhnya. Dengan demikian mereka dapat mempertahankan kelangsungan hidupnya terutama dalam menjalankan ibadah kepada Allah SWT.

Kata kunci: Konsumsi, Plastik dan TPA
لشركة في الفقه الإسلامي والوضعية المعاصرة
Authors: Ahmad Junaidi
Published: August 2019

Many people believe that existing companies in the field of application are the product of Western civilization and are seen as evidence of their progress and this belief is wrong for many Islamic countries to convey them in bulk and to apply them without any scrutiny or development that is appropriate to the Islamic society.

The company launches, among other things: 1) mixing of funds, 2) mixing of partners' business. The contract that creates this transaction is called because it is confused and this is the most used by the scholars.

This research is concerned in highlighting companies in Islam, focusing on their own aspects, and indicating the most important differences between them and the developing companies
عقد المضاربة في المعاملات المالية المعاصرة
Authors: Qibtiyatul Munawaroh
Published: August 2019

The Mudarabah Company holds in the modern financial transactions of the contracts that are based on the honesty of the speculator in his work, and his honesty and sincerity, which are worthy qualities to instill in the hearts of traders and businessmen; because speculative is a great door for economic activity, where there are many people have the competence and ability to run the money And thus facilitate the contracts of speculation open the livelihoods of many workers and increase the movement of trade.

Keywords: mudlarabah, financial transactions
STRATEGI PEMERINTAH KOTA KEDIRI DALAM MENINGKATKAN KESEJAHTERAAN MASYARAKAT MELAUI PRODAMAS (Studi Penelitian di Kantor Pemberdayaan Masyarakat dan di Desa Tamanan RT 01 RW 03)
Authors: Ahmad Farhan A.A, dkk.
Published: August 2019

Prodamas adalah salah satu progam andalan pemerintah kota kediri dalam meningkatkat kesejahteraan masyarakatnya, karena sistem prodamas yaitu memberikan bantuan dalam bentuk infrastuktur, sosial dan ekonomi yang senilai 50 jt per tahun yang di berikan ke setiap wilayah rukun tetangga (RT) di kawasan kota kediri. Penelitian ini di lakukan di Kantor Pemberdayaan Masyarakat Kota Kediri dengan tujuan yaitu untuk mengetahui sejauh mana strategi pemerintah kota kediri melaui Progam Fasilitas Pemberdayaan Masyarakat (PRODAMAS) dalam menciptakan kesejahteraan masyarakat kota kediri. Hasil penelitian menjunjukan, pelaksanaan progam prodamas sudah berjalan dengan cukup baik di wilayah RT se-kota kediri karena penerapan sistem prodamas tidak serta merta memberikan bantuan dana yang di berikan secara langsung sebesar 50 jt ke setiap RT, tetapi melaui beberapa proses tertentu yang di lakukan masyarakat RT dengan mengadakan musyawarah bersama, sehingga prodamas tidak memberikan dalam bentuk uang tetapi dalam bentuk barang dari hasil musyawarah yang telah di setujui oleh warga RT. Selain itu untuk mengantisi pasi penyelewengan dana maka di bentuklah beberapa tim koordinasi yaitu tim koordinasi tingkat kota, tim koordinasi tingkat kecamatan, tim koordinasi tingkat kelurahan, tim swakelola dan pendamping.
Prodamas is one of the mainstays of government programs Kediri in increasing welfare, because prodamas system that provides assistance in the form of infrastructure, social and economic worth 50 million Rupiah per year that is given to each area of the neighborhood (RT) in the area of Kediri. The research was conducted at the Community Development Office of Kediri with the aim of which is to determine the extent of the Kedirigovernment's strategyProgram through Community Empowerment Facility (Prodamas) in creating public welfare Kediri. Results of the research shows the implementation of the prodamasprogram has already worked quite well in all entire RT in Kediri because it was the application of the system prodamas did not necessarily provide financial assistance that is provided directly by 50Million Rupiah to each RT, but through some specific processes in RT community do to hold deliberations together, so prodamasdid not give in the form of cash but in kind from the results of consultation that has been approved by the citizens of RT. In addition, to anticipate the misappropriation of funds, in the form a coordination team that some city-level coordination team, team coordination sub-district, sub-district level coordination team, self-managed teams and company.
ANALISIS SEWA MENYEWA TANAH DESA DENGAN SISTIM BERGILIR SEBAGAI UPAYA PEMBERDAYAAN MASYARAKAT (STUDI KASUS DI DESA PAGU KABUPATEN KEDIRI)
Authors: Alya Nurromah, dkk.
Published: August 2019

Sewa menyewa adalah suatu akad yang berisi penukaran manfaat dengan jalan memberikan imbalan dalam jumlah tertentu. Sistem bergilir yaitu perangkat unsur yang secara teratur saling berkaitan sehingga membentuk suatu totalitas. Pemberdayaan masyarakat yaitu proses pribadi dan sosial, suatu pembebasan kemampuan pribadi, kompetensi, kreatifitas dan kebebasan bertindak.Tujuanpenelitian ini adalah untuk mengetahui pelaksanaan sewa menyewa tanah desa dengan sistim bergilir.Untuk mengetahui bagaimana pelaksanaan sewa menyewa tanah terhadap pemberdayaan masyarakat. Dalam penelitian pendekatan yang digunakan adalah metode penelitian kualitatif. Penelitian ini menggunakan data primer, yaitu pewawancara menemui secara langsung narasumber yang menjadi responden dalam penelitian ini. Dari wawancara yang dilakukan, dapat diketahui bahwa Sistem sewa menyewa tanah dengan sistem bergilir di desa Pagu yaitu dengan menggilir penyewa tanah desa oleh aparat desa. Sistem sewa menyewa tanah secara bergilir terhadap pemberdayaan masyarakat yaitu dengan meningkatnya semangat masyarakat dalam mengelola tanah yang disewa agardapat memberikan hasil yang maksimal.
A lease is a contract that provides benefits exchange by way of reward in a certain amount. Regularly shift which the device regularly elements interconnected to form a totality. Community empowerment is personal and social processes, an exemption of personal ability, competence, creativity and freedom of acts. The aim of this study is to investigate the implementation of rural land lease with the rotating system. To find out how the implementation of the lease of land to community empowerment. In the research approach used is qualitative research methods. This study uses primary data, the interviewer directly meet speakers who were respondents in this study. From the interviews conducted, it can be seen that the land lease system in shifts in the village Capping namely by rotating tenants village by village officials. System lease land in rotation to the empowerment of increased community spirit manage rented land in order to provide maximum results.
E-MONEY (UANG ELEKTRONIK) DALAM PERSPEKTIF HUKUM SYARI’AH
Authors: Choiril Anam, M.EI.
Published: August 2019

E-Money / Uang Elektronik adalah alat pembayaran yang diterbitkan atas dasar nilai uang yang disetorkan telebih dahulu oleh pemegang kepada penerbit. Kemudian uang tersebut disimpan secara elektronik dalam suatu media uang elektronik yang dapat digunakan sebagai alat pembayaran kepada pedagang dan bukan penerbit. Metode yang digunakan dalam penelitian ini adalah metode kualitatif, dimaksud sebagai metode penelitian yang temuantemuannya tidak diperoleh melalui prosedur statistika atau bentuk hitungan lainnya. Pendekatan penelitian yang dilakukan menggunakan pendekatan kualitatif normatif, yaitu dengan cara yangdigunakan dalam penelitian hukum yang dilakukan dengan cara meneliti bahan pustaka yang ada. Dalam penelitian ini diketahui bahwa penggunaan uang elektronik berpengaruh positif terhadap pengeluaran konsumsi masyarakat. Hasil tersebut sejalan dengan teori yang dikemukakan oleh Dias (2001) ditinjau dari segi makroekonomi, adanya penggunaan uang elektronik (e-money) akan mendorong konsumsi dan permintaan masyarakat terhadap barang dan jasa yang pada gilirannya berpotensi mendorong aktivitas sektor riil.
E-Money / Electronic Money is a means of payment issued on the basis of the value of money deposited in advance by the holder to the issuer. Then the money is stored electronically in an electronic money medium that can be used as a means of payment to traders and nonpublishers. The method used in this study is a qualitative method, referred to as a research method whose findings are not obtained through statistical procedures or other forms of calculation. The research approach is carried out using a normative qualitative approach, namely by means of being used in legal research conducted by examining existing library materials. In this study it is known that the use of electronic money has a positive effect on public consumption expenditure. These results are in line with the theory put forward by Dias (2001) in terms of macroeconomics, the use of electronic money (e-money) will encourage public consumption and demand for goods and services which in turn has the potential to encouragereal sector activity.
MEKANISME RESTRUKTURISASI PEMBIAYAAN PADA AKAD PEMBIAYAAN MURABAHAH DALAM UPAYA PENYELESAIAN PEMBIAYAAN BERMASALAH
Authors: Irfan Harmoko, SE.I., MM
Published: August 2019

Pembiayaan adalah kegiatan utama bank untuk mendapatkan keuntungan. Tetapi, dalam kegiatan tersebut, ditemukan berbagai risiko yang berpotensi pada kerugian, dan salah satunya adalah risiko pembiayaan atau pembiayaan bermasalah. Hal ini sangat mengganggu kinerja bank. Maka dari itu, pembiayaan bermasalah harus segera diselesaikan secepatnya. Restrukturisasi pembiayaan merupakan salah satu jalan keluar untuk menyelesaikan pembiayaan bermasalah. Dalam hal ini, debitur diharapkan dapat melunasi pembiayaannya. Mekanisme reatrukturisasi pembiayaan dalam bank syariah, khususnya pada akad murabahah, dapat dilakukan dengan cara rescheduling serta konversi akad pembiayaan. Dari akad murabahah menjadi akad ba'i bitsaman ajil, mudharabah atau musyarakah.
Financing is priority in the bank operational to get a profit. But, in that activity, will be found the risk variously wich potensial to get loss, and one of them is financing risk or a bad financing. This problem is very dirstubing a bank performance. So a bad financing must be resolved immediately. Financing restructuritation is one of way out to finish a bad financing. in this program, debitur expected can will finish his financing. The mechanism of financing restructuritation in Sharia Bank, especially, in contract murabahah, can be done by rescheduling program and financing contract conversion, from murabahah to the bai' bi tsaman ajil, mudharabah or musyarakah.
EXPERIMENTAL INVESTIGATION OF THE HANDLING PROCESS OF POLYMERIC UNITS IN A MACHINE WITH A COMPACTED SPACE MOVEMENT OF WORKING CAPACITY
Authors: Zalyubovskyi M. G. , Panasyuk I. V. , Smirnov Y. I. , Klaptsov Y. V. , Malyshev V. V.
Published: August 2019

An  experimental  determination  of  the  main  technological  parameters  of  polishing  small polymer  parts  with  a  free  abrasive  in  the  form  of  granules  in  containers  that  perform  a  complex  spatial movement. Methodology. An experimental investigation of the processing of small polymeric parts by abrasive in the form of free granules in a machine whose working capacities performs a complex spatial movement to determine rational polishing conditions.
ДОСЛІДЖЕННЯ ЗНОСОСТІЙКОСТІ МАЛЮНКІВ, НАНЕСЕНИХ НА ТРИКОТАЖНІ ПОЛОТНА РІЗНИМИ СПОСОБАМИ ДРУКУ
Authors: Жмурак Т. А. , Білоцька Л. Б. , Харченко Ю. М. , Лозовенко С. Ю.
Published: August 2019

Ensuring  the  required  level  of  knitwear  quality  with  drawings,  applied  in  various  ways  of printing. The formulated goal is achieved by studying and analyzing the resistance to operational loads of the form and appearance of the patterns printed on knitted fabrics of various raw materials and weave.
ПОРІВНЯЛЬНИЙ АНАЛІЗ ГІГІЄНІЧНИХ ВЛАСТИВОСТЕЙ ФЛІСОВИХ ПОЛОТЕН ДЛЯ ВІЙСЬКОВОЇ ФОРМИ В АСПЕКТІ ЇХ ФУНКЦІОНАЛЬНОГО ПРИЗНАЧЕННЯ
Authors: Супрун Н. П. , Шатило Т. В. , Остапенко Н. В. , Гаврусенко Н. Ф.
Published: August 2019

Determination of quality indices of fleece textile fabrics of different manufacturers intended for the national form of military personnel, and comparison of established values with existing requirements. Method. The article provides an analysis of fleece materials for military uniform and presents the results of experimental studies of structural and physical properties, obtained in accordance with standardized techniques. Theoretical and experimental studies are based on the basic provisions of textile material science using the statistical processing of the experimental results.
Pengembangan Bahan Ajar Menulis Cerpen Berbasis Pengalaman Siswa Kelas XI SMK
Authors: Himang Veronika Hanyaq , Mulawarman Widyatmike Gede , Ilyas Mohammad
Published: August 2019

This research has some purposes: (1) describing the design for development of teaching materials for writing short story based on students’ experience, (2) describing the learning implementation of writing short story based on students’ experience, and (3) measuring the quality of teaching materials for writing short story based on students’ experience which is marked from validity, practicality, and effectivity.   This research uses research and development method adapted from ten development methods by Borg & Gall consist of necessary analysis, plan, product initial draft organization, product design validity test, product design revision, trial I, product revision II, trial II, final product revision, and dissemination and implementation. The developed teaching materials quality could be seen from the validity test result which shows 90% as the material score, 88% as language score, 89% as presentation score, and 90% as graphics score which result 90% as the average value that means very valid criteria. The result of practicality test could be seen from the score of RPP (lesson plan) implementation which shows 92%, teachers’ response score which shows 89%, and students’ response score which shows 87% that result 89% as the average value which means very practical criteria. The result of effectivity test could be seen from teachers’ activity score which shows 93%, students’ activity score which shows 92%, and the result of students’ short story writing which shows 81% that result 89% as the average that means very effective criteria. Therefore, the researcher concludes the result for development of teaching materials for writing short story based on vocational high school (SMK) students’ experience is stated very valid, very practical, and very effective for used as teaching materials for writing short story based on vocational high school (SMK) grade XI students’ experience.
Peran Role Model Dalam Membentuk Perilaku Pro-Lingkungan
Authors: Rifayanti Rina , Saputri Adella , Arake Ade Karunia , Astuti Widya
Published: August 2019

Penelitian ini merupakan penelitian kualitatif dengan pendekatan fenomenologi yang bertujuan untuk mengetahui peran role model dalam membentuk perilaku pro lingkungan. Subjek dalam penelitian ini yaitu 4 orang dan terdapat 5 orang informan yang telah dipilih sesuai dengan karakteristik yang telah ditetapkan yaitu individu yang peduli dengan lingkungan sekitar dan aktif di organisasi lingkungan. Metode pengumpulan data menggunakan observasi dan wawancara. Hasil penelitian ini menunjukkan perilaku pro lingkungan dil-akukan dengan cara menjadi tokoh bagi warga dalam perilaku menghemat penggunaan listrik seperti memat-ikan lampu ketika tidur, membuang sampah pada tempatnya walaupun pemilahan sampah belum dilakukan, mendaur ulang sampah seperti menjadikannya hiasan dinding, dan aktif di organisasi yang bergerak pada bi-dang lingkungan hidup.
Peran Pola Asuh Orang Tua Dalam Membentuk Karakter Peduli Lingkungan
Authors: Ramadhani Maya Rizky , Fernanda Risma , Sari Riska , Lubis Hairani
Published: August 2019

Pada masa sekarang, rasa peduli terhadap lingkungan sangat rendah di kalangan masyarakat, khususnya pada anak muda. Kesadaran akan lingkungan perlu di bangkitkan pada diri masing-masing anak agar anak memiliki perilaku peduli terhadap lingkungannya. Dalam membentuk karakter peduli lingkungan, harus dilakukan sedini mungkin agar anak mampu mengelola lingkungan dengan baik dan bijaksana serta memiliki rasa tanggung jawab terhadap lingkungan sekitar. Tujuan dari penelitian ini adalah untuk mengetahui bagaimana pola asuh yang diterapkan orang tua dalam membentuk karakter peduli lngkungan. Penelitian ini menggunakan pendekatan kualitatif dengan metode fenomenologi. Subjek penelitian ini sebanyak tiga orang yang berlokasi di kampung PHBS (Perilaku Hijau Bersih Sehat) yang terletak di Samarinda Utara Kelurahan Lempake.Metode pengumpulan data menggunakan observasi dan wawancara. Teknik analisis data menggun-anakan metode interaktif yaitu reduksi data, menyajikan data, membuat kesimpulan dan virifikasi. Hasil penelitian ini menunjukkan bahwa peran pola asuh orang tua dalam membentuk karakter peduli lingkungan pada anak tidak banyak berpengaruh karena dalam membentuk karakter peduli lingkungan harus didukung dengan kondisi masyarakat yang juga memiliki sikap-sikap peduli terhadap lingkungan.
INOVAÇÃO EM MECANOTERAPIA: IMPLEMENTAÇÃO DE RECURSOS E DESENVOLVIMENTO DE UM CICLOERGÔMETRO SUSTENTÁVEL
Authors: Martins de Souza Isadora , Dos Santos Orssatto Cleidenice , De Oliveira Cardoso Cíntia , Queroline Cabral Inacio Igheovana , Araújo de Lima Taís Mara , Santos Fagundes Diego , Molina Sales Clediane
Published: August 2019

Atualmente existe no mercado gama de recursos mecanoterápicos que podem ser utilizados para fins terapêuticos. Dentre eles, o cicloergômetro qualifica-se como um equipamento prático e eficaz na reabilitação de diversas patologias. Trata-se de um estudo experimental onde foram adaptados ao cicloergômetro outros três dispositivos mecanoterápicos, a saber, rolo de punho, pronossupinador e exercitador de dedos, com o objetivo de associar variedade de exercícios à praticidade. O aparato recebeu a denominação “Ciclo de Edegar” e apresenta-se nas cores laranja e preto. Possui 4,5kg, 43,5cm de largura, 54cm de comprimento e 52cm de altura de sua base às extremidades. O Ciclo de Edegar é uma proposta inovadora, sustentável e viável para cuidados domiciliares, considerando a restrição e disponibilidade de equipamentos para essa modalidade terapêutica. Conclui-se que o Ciclo de Edegar tem potencial de promover um atendimento abrangente, prático e eficaz, uma vez que diversos autores demonstram a aplicabilidade e os benefícios individuais de cada um dos recursos nos quais foram inspirados e baseados os componentes do dispositivo fisioterapêutico criado.
PERCEPÇÕES DA CONTABILIDADE SOB A ÓTICA DAS EMPRESAS
Authors: Da Silva Dinael Danilo , Aparecida Oliveira Cardoso Tatianne , Carvalho Flávio Ana Carolina
Published: August 2019

O presente trabalho tem como objetivo principal analisar as percepções da Contabilidade (setor contábil ou escritório contábil) sob a ótica das empresas e conhecer as dificuldades preponderantes encontradas pelas empresas perante a contabilidade. A contribuição deste estudo consiste em identificar e apresentar déficits existentes a partir do profissional contábil e assim, a partir das análises sugerir melhorias na prestação do serviço contábil. A metodologia aplicada consistiu, em uma pesquisa de campo, a qual incluiu revisão bibliográfica e um estudo de campo aplicado por meio de um questionário, no intuito de verificar a satisfação com os serviços contábeis recebidos e o conhecimento dos usuários sobre a legislação vigente. Inicia-se a pesquisa com uma amostra de 73 (setenta e três) entrevistados, sendo eles empresários e colaboradores de empresas situadas na região do Alto Paranaíba e Triângulo Mineiro em Minas Gerais. Ao final do estudo, pode-se notar que a contabilidade da maioria das empresas é realizada por meio de escritório contábil externo. Constatou-se ainda que há falta de conhecimento dos pesquisados no que se diz a respeito dos direitos, deveres e obrigações das empresas perante o fisco. Além disso, foi constado a falta da execução nas empresas pelo profissional contábil, de um planejamento tributário para escolha do regime tributário menos oneroso. Também foi possível concluir no estudo que, as empresas possuírem o setor contábil dentro da própria empresa é mais benéfico e produtivo nas questões fiscais, auxílio nas tomadas de decisões e na agilidade na execução de determinadas tarefas.
INTERVENÇÃO FISIOTERAPÊUTICA NAS LESÕES MUSCULOESQUELÉTICAS, EM POLICIAIS, CAUSADAS PELO USO DE MATERIAIS BÉLICOS: UMA REVISÃO DE LITERATURA
Authors: Lima Andressa Gomes de , DOS SANTOS JESSICA CASTRO
Published: August 2019

A Polícia Militar é uma instituição que presta um serviço de emergência e geralmente é acionada pelo número 190, ou pessoalmente nas ruas, em patrulhamentos ou nos quartéis. A atividade policial trabalha de forma ostensiva nas funções operacionais, realizadas nas ruas, os policiais militares devem manter posturas corporais sempre prontas ao “combate”, tendo como doutrina um preparo físico especifico. Quando se trata se distúrbios posturais, com movimentos repetitivos de sobrecarga para a coluna vertebral e manutenção de posturas dinâmicas e estáticas por tempo prolongado, a área da saúde que representa importante relevância ao assunto é a fisioterapia, cujo objetivo da profissão é promover a saúde e integridade dos músculos, ossos e demais estruturas responsáveis por promover movimentos corporais e funcionamento adequado do corpo. O objetivo desta pesquisa é identificar a intervenção fisioterapêutica nas lesões musculoesqueléticas em policiais militares causadas pelo uso dos materiais bélicos associadas a falta de condicionamento físico e desajustes posturais da profissão. Tendo como metodologia um levantamento bibliográfico relativo e atual acerca do tema abordado, utilizando como estratégias de busca os Descritores Controlados em Saúde (DeCS): polícia militar/ Military police, fisioterapia/ Physiotherapy e lesões musculoesquelética/ Musculoskeletal Injuries, utilizou-se os artigos encontrados no Google Acadêmico, disponíveis nas bases de dados Scientific Electronic Library Online (SCIELO), Literatura Latino Americana em Ciências de Saúde (LILACS) e Biblioteca Virtual em Saúde (BVS), foram utilizados apenas os artigos que abordassem o tema proposto. Em todo país existem cerca de mais de 190 mil profissionais deste ramo, os quais, durante o tempo de carreira devem manter o condicionamento físico para que seu trabalho seja executado, a incidência de lesões musculoesqueléticas em policiais militares tem sido alvo de inúmeras pesquisas, por se tratar de um grande problema de saúde pública e a fisioterapia por se tratar de uma profissão capaz de manter a integridade do sistema musculoesquelético precisa ser melhor difundida dentro dessas instituições, sendo este trabalho o primeiro passo para que novas pesquisas sejam realizadas, afim de elucidar a importância deste profissional neste campo de atuação.
OS BENEFÍCIOS DA FISIOTERAPIA NAS DOENÇAS OSTEOMUSCULARES ASSOCIADAS AO TRABALHO
Authors: dos Santos Silva Lhorrana Priscila , Morsch Patricia
Published: August 2019

Os Distúrbios Osteomusculares Relacionadas ao Trabalho (DORT) são considerados um conjunto de patologias que afetam tendões, nervos, músculos e vasos dos membros superiores e inferiores e apresentam relação direta com as exigências físicas, ambiente e com a organização do trabalho. Os DORT são um grave problema de saúde pública, de elevada e crescente prevalência, que apresentam dificuldades na maneira de abordagem, na prevenção e na reabilitação. O objetivo deste artigo é descrever os DORT e os benefícios alcançados por meio de técnicas fisioterapêuticas no seu tratamento. Trata-se de uma revisão de literatura de caráter descritivo, compreendendo publicações do período entre os anos de 2001 a 2017. Os benefícios dos recursos fisioterapêuticos (acupuntura, hidroterapia, cinesioterapia, laser, termoterapia, entre outros) possibilitam um melhor controle da dor, a redução da tensão muscular e o estímulo à consciência corporal. O fisioterapeuta também tem um importante papel na confecção de instrumentos para o enfrentamento de conflitos na Previdência Social, na empresa, no círculo familiar e social. Portanto, a fisioterapia é primordial nas intervenções conservadoras relacionadas às DORT, incluindo o alívio da dor e a reabilitação. No entanto, é muito importante que as organizações optem por instrumentos de prevenção de patologias ocupacionais do trabalho, como a DORT, incluindo a fisioterapia preventiva.