bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH METODE PENCUCIAN SPERMATOZOA SAPI ACEH TERHADAP MOTILITAS, PERSENTASE HIDUP, DAN INTEGRITAS MEMBRAN PLASMA UTUH SPERMATOZOA (The Infuence of Aceh Bull Spermatozoa Washing Method on Spermatozoa Motility and Plasma Membrane Integrity of Intact Spermatozoa)
Authors: Handayani Listin , Dasrul Dasrul , Akmal Muslim , Thasmi Cut Nila , Hamdan Hamdan , Adam Mulyadi
Published: June 2016

This study aimed to determine the effect of sperm washing by swim up and centrifugation in isotonic medium on sperm quality of aceh bull. In this study, fresh semen from healthy male aceh bull aged 3-4 months was collected using artificial vagina. Immediately after semen collection, fresh semen quality was examined macroscopically and microscopically. Subsequently, sperm washing was performed by centrifugation and swim up in sperm washing medium. Group 1 (P0) as control group, cement washed with isotonic solution (andromed medium: saline solution) with ratio of 1:8. 2. Group 2 (P1), cement was separated by centrifugation method, group 3 (P2), all cement was separated by swim up method then examined the sperm quality sperm washing results. Each treatment was repeated 5 times. Quality parameters measured were the percentage of spermatozoa motility, sperm viability, and plasma membrane integrity intact spermatozoa. Data were analyzed with analysis of variance one-way pattern, followed by Duncan's multiple test. The results showed the mean ± SD percentage of sperm motility of each treatment group (P0; P1; P2) respectively amounted to 72.00±3.74, 66.40±4.77, and 73.60±3.29%. The percentage of viability was 72.00 ±3.74%, 66.40±2.88%, 71.80±2.17%. The percentage of plasma membrane integrity is intact spermatozoa was 68.20±1.79%, 57.20±3.77%, 69.00±2.00%. Results of this study showed that the percentage of motility, live spermatozoa and plasma membrane integrity intact after separation by swim-up method were significantly different (P 0.05) compared with no separation.Key words: spermatozoa quality, aceh bulls, centrifugation, swim up
PENGARUH TINGKAT KEPADATAN POPULASI AYAM BROILER (Gallus sp.) DALAM KANDANG TERHADAP HIPERTROFI SEL KORTEKS ADRENAL (Influence of Population Density of Broiler Chickens (Gallus sp.) in Cages to the Hypertrophy of Adrenocortical Cells)
Authors: Budiman Hamdani , Sugito Sugito , Nanda Widya , Hanafiah Muhammad , Salim Muhammad Nur , Ismail Ismail
Published: June 2016

The purpose of this study was to determine the effect of population density of broiler chickens (Gallus sp.) in the cages to the hypertrophy of adrenocortical cells. This study was conducted using complete randomized design (CRD) with 84 broiler chickens. All chickens were divided into 4 groups with 3 replications. Each group consists of 4 chickens (K1), 6 chickens (K2), 8 chickens (K3), and 10 chickens (K4). Chickens were rear from aged of 2 days up to 35 days. The histopathological examination of adrenal glands were performed by collected the adrenal glands of chickens then proceed to histopathological method and stained with haematoxylin eosin (HE). The percentage of hypertrophy of adreno cortical cells was calculated. The results of statistical analysis showed that the population densities of broiler chickens had highly significant effect (P0.01) to the histopathology of adrenal gland. The highest average of hypertrophy was found in K4. To conclude, the highest the dense population of broiler chickens in the cage, the highest the number of hypertrophy of adenocortical cells.Key words: population density, hypertrophy of adrenocortical cell
KADAR GLUKOSA DARAH ANJING PEMBURU (Canis familiaris) DI KENAGARIAN MUNGO KECAMATAN LUAK KABUPATEN LIMA PULUH KOTA PROVINSI SUMATERA BARAT (Blood Glucose Levels on Beagle (Canis familiaris) in Kenagarian Mungo, Luak District Lima Puluh Kota West Sumatera)
Authors: Arisman Afrio , Sugito Sugito , N.A Zuhrawati , Hasan M , Harris Abdul , Azhar Azhar
Published: June 2016

This research aimed to determine glucose levels of beagle maintained by Sports Association of Pig Hunting (PORBI) in Kenagarian Mungo Sub-district Luak District Lima Puluh Kota, West Sumatera. Blood samples were collected from 20 beagles. Blood sampling was performed during fasting time and two hours postprandial. Data were analyzed with analysis of Chisquare (x2). The results showed that mean glucose level in the fasting state beagle was 63.45±11.84 mg/dl and two hours postprandial was 93.45±12.52 mg/dl. The statistical test results showed no significant difference (P0.05) between the frequency of feeding and supplementary feeding on blood glucose levels. To conclude, the average of beagle blood glucose levels is still in normal range. There is a difference in blood glucose between two hours postprandial and a fasting blood glucose levels and the difference between hunting frequency and giving multivitamins injection on blood glucose levels, but there was no difference on blood glucose levels between the frequency feeding and supplemental feeding.Key words: beagle, glucose levels, hunting, multivitamins
Physical balance of 12-13 year old adolescents in Latvia: problems and solutions
Authors: Ušča Svetlana , Žogla Irēna , Rutka Lūcija
Published: June 2016

The paper is prepared within the framework of the National science programme “Innovative solutions for social telerahabilitation in the schools of Latvia in the context of inclusive education (INOSOCTEREHI)”. The paper focuses on the adolescents’ balance disorders. Equipment for balance testing BIOSWAY was used in the case study. It showed that almost every fourth adolescent of the age 12-13 years has the total postural stability index below the norm. Only 9.4% of adolescents have normal overall balance control results. It is necessary to find ways how to reduce the identified problem within the context of inclusive education.
Children’s point of view to health related social factors
Authors: Grubliauskienė Jūratė , Vaičekauskaitė Rita
Published: June 2016

The article rise a problem that we pay not sufficient attention to children’s point of view to health. Children’s health understanding is close related with the absence of disease. Due to the growing age and educational programs children’s percpetion about health is extended to social factors. However, it is constant challenge to to find out meaningfull correlations of social factors with health as it is braod field, influenced by plenty of aspects. The article introduce original results of KIDSCREEN 52 survey which is conducted for the first time in Lithuania. Children’s point of view to health related social factors are conjunct with health status, communication with parents, age and gender. Children without health problems demonstrate positive evaluation to health related social factors. The more children talk with parents about health the more they demonstrate positive evaluation to health related social factors. The boys revealed that they more often than girls are talking to their parents about health in general, they assess their health better and they are very likely to agree with statements describing their physical health and well-being. The age of the children interact with all factors of the questionnaire in a weak but statistically significant correlation. A direct correlation was found between children's age and overall health assessment. All aforementioned statements are based on statistically significant correlations, which are demonstrated later in the article. Our research findings are consistent with already existing; therefore, they compliment meaningfully the social ecological approach to health promotion and education.
Characterizing Soybean Yield and Quality Response to Multiple Prophylactic Inputs and Synergies
Authors: Mourtzinis Spyridon , Marburger David A. , Gaska John M. , Conley Shawn P.
Published: June 2016

There is little peer‐reviewed information regarding prophylactic use of multiple inputs in soybean [Glycine max (L.) Merr.] production systems as a way to increase seed yield and profitability. Therefore, the objective of this study was to examine the effect of multiple inputs on soybean yield and quality in Wisconsin (WI). Two separate studies were established from 2011 to 2013. The inputs examined included: trait [first (RR1) and second (RR2Y) generation Roundup Ready traits], rhizobia inoculant, fungicide seed treatment, foliar fertilizer, foliar insecticide, and foliar fungicide. In the first experiment, main effects and up to three‐way interactions were evaluated; whereas in the second experiment, all inputs were combined in a high‐management (i.e., intensive) treatment. In the first experiment, soybean yield was not consistently increased due to the used inputs. Trait and foliar fungicide use were significant factors with variable effect on soybean seed yield in three and four of the nine location‐years, respectively. The foliar insecticide effect varied between traits in three location‐years. The (rhizobia inoculant + fungicide seed treatment) × foliar insecticide × foliar fungicide interaction was a significant factor in three of the nine location‐years. None of the examined factors significantly increased yield across all location–years. In the second experiment, high‐management, trait, and their interaction did not consistently increase soybean yield, nor improved seed quality characteristics. Overall, these results suggest that WI growers should continue to use university‐developed integrated pest management principles for making input decisions instead of relying on prophylactic input applications for maximizing soybean yield and profitability.

No sole input or interaction consistently increased soybean yield across site‐years.

Intensive management had inconsistent and minimal effect on soybean yield.

Growers should not rely on prophylactic input applications to maximize soybean yield.
Characterization of a Novel Wheat–Agropyron cristatum2P Disomic Addition Line with Powdery Mildew Resistance
Authors: Li Qingfeng , Lu Yuqing , Pan Cuili , Zhang Jinpeng , Liu Weihua , Yang Xinming , Li Xiuquan , Xi Yajun , Li Lihui
Published: June 2016

Agropyron cristatum(L.) Gaertn. (2n= 4x= 28; genomes PPPP) is one of the wild species closely related to cultivated wheat (Triticum aestivumL.), which possesses a number of superior agronomic traits and thus represents a valuable resource for wheat improvement. Development of wheat–A. cristatumaddition lines is usually considered to be the first step in transferring desirable alien genes into common wheat fromA. cristatum. In this study, we report a novel wheat–A. cristatum2P disomic addition line II‐9‐3, which contained 42 wheat chromosomes and a pair ofA. cristatumchromosomes as revealed by genomic in situ hybridization. The homoeologous relationship betweenA. cristatumand wheat chromosomes was determined using specific‐locus amplified fragment sequencing markers specific to theA. cristatum2P chromosome. Moreover, II‐9‐3 displayed high resistance to powdery mildew at both seedling and adult stages. Genetic analysis was conducted using an F2population made by crossing II‐9‐3 with the susceptible cultivar Fukuhokomugi (Fukuho), and the results indicated that powdery mildew resistance was attributable toA. cristatum2P chromosome in II‐9‐3. Besides, the resistance spectrum of II‐9‐3 was quite broad, as it was found resistant to all the 17Bgtisolates prevalent in northern China. Taken together, this study will provide applicable methods for both genetically characterizing wheat addition lines with alien chromosomes and also novel germplasm potentially valuable in wheat resistance breeding.
Phenotypic and Genotypic Variation in Czech Forage, Ornamental and Wild Populations of Reed Canarygrass
Authors: Anderson Neil O. , Kávová Tereza , Bastlová Daša , Čurn Vladislav , Kubátová Barbora , Edwards Keith R. , Januš Vojtěch , Květ Jan
Published: June 2016

Reed canarygrass (Phalaris arundinacea L.) is native to Europe and North America, being invasive in the latter since the 20th century. No phenotypic differences have been found in plants from each continent; genetic analyses have been controversial—implicating or exonerating forage/ornamental cultivars for spread throughout North America. Within central Europe, particularly the Czech Republic, it is unknown whether wild genotypes and cultivars are genetically and phenotypically similar. The objectives of this study were to compare commercial forage and ornamental cultivars sold within the Czech Republic with wild genotypes from native populations along major Czech rivers and characterize the extent of phenotypic and genetic variation. Several phenotypic traits differentiated among genotypes and populations (initial tiller fresh weight, stem dry weight [DW], whole plant above‐ and belowground DW, total no. of tillers, percent cover, crown area, height, leaf and node number). Genetic markers (inter‐simple sequence repeats [ISSRs]) clearly differentiated ornamental cultivars from wild P. arundinacea. ‘Chrastava’, the Czech forage and biomass cultivar was genetically similar to wild genotypes, which have most of the genetic diversity within, rather than among, populations. Cluster analyses showed ornamental cultivar ramets to be heterogeneous, most likely due to clonal mix up or mutations.
Soil Temperature Variability in Complex Terrain Measured Using Fiber‐Optic Distributed Temperature Sensing
Authors: Seyfried Mark , Link Timothy , Marks Danny , Murdock Mark
Published: June 2016

Core Ideas

Soil temperature variability within land surface units is low, with a SD of <1.5°C.

Land surface effects are greater than a 911‐m elevation change.

Fiber‐optic DTS provides a unique look at soil temperature variability.

Soil temperature (Ts) exerts critical controls on hydrologic and biogeochemical processes, but the magnitude and nature of Ts variability in a landscape setting are rarely documented. Fiber‐optic distributed temperature sensing (DTS) systems potentially measure Ts at high density across a large extent. A fiber‐optic cable 771 m long was installed at a depth of 10 cm in contrasting landscape units (LUs) defined by vegetative cover at Upper Sheep Creek in the Reynolds Creek Experimental Watershed (RCEW) and Critical Zone Observatory in Idaho. The purpose was to evaluate the applicability of DTS in remote settings and to characterize Ts variability in complex terrain. Measurement accuracy was similar to other field instruments (±0.4°C), and Ts changes of approximately 0.05°C at a monitoring spatial scale of 1 m were resolved with occasional calibration and an ambient temperature range of 50°C. Differences in solar inputs among LUs were strongly modified by surface conditions. During spatially continuous snow cover, Ts was practically homogeneous across LUs. In the absence of snow cover, daily average Ts was highly variable among LUs due to variations in vegetative cover, with a standard deviation (SD) greater than 5°C, and relatively uniform (SD < 1.5°C) within LUs. Mean annual soil temperature differences among LUs of 5.2°C was greater than those of 4.4°C associated with a 910‐m elevation difference within the RCEW. In this environment, effective Ts simulation requires representation of relatively small‐scale (<20 m) LUs due to the deterministic spatial variability of Ts.
Spatial and Temporal Variability of Soil Water Content in Two Regions of Southwest Germany during a Three‐Year Observation Period
Authors: Poltoradnev Maxim , Ingwersen Joachim , Streck Thilo
Published: June 2016

Core Ideas

A set of all possible states of spatial soil water content variability in relation to the mean spatial soil water content is a contingent phase space.

The left and the right outermost points of the phase space and its lower bound are determined by the variability of soil physical properties.

Generation or dissipation of soil water content variability depends on its momentary location in relation to these points and the phase space bounds.

Soil water content temporal dynamics can be divided onto sequential wetting‐drying periods.

At the event‐scale spatial soil water content variability moves along the hysteretic loop, triggered by rainstorms with spatially highly variable intensities.

The topsoil water content (SWC) plays a key role in partitioning energy and water fluxes at the land surface. Knowledge about its spatial and temporal variability is crucial for improving climate and hydrology modeling. We investigated SWC variability, its relation to the mean spatial soil water content (〈θ〉), and the variability of rainfall on the regional spatial and event temporal scales. We used a 3‐yr data set, obtained at 15‐min resolution from two soil moisture sensor networks (spatial extent: 25 by 25 km), set up at croplands in the Kraichgau and Swabian Alb regions in southwest Germany. The relationship of SWC standard deviation (σθ) versus 〈θ〉 was studied (σθ–〈θ〉). The closer σθ is located to the edge of the envelope, the σθ at the permanent wilting point (σθ–〈θwp〉), and the σθ at saturation (σθ–〈θs〉)—the anchor points—the easier it is to apprehend whether σθ will increase or decrease on a change in 〈θ〉. The σθ–〈θ〉 relationship forms combinations of concave and convex hyperbolas reflecting the variability of soil texture and depending on σθ in relation to the anchor points. Most σθ–〈θ〉 clockwise hysteresis cases occurred in an intermediate and intermediate‐wet state of SWC. The initiation of a clockwise hysteretic loop is initiated by preferential flow. The σθ phase space can be used to test whether hydrological or land surface models capture a realistic range of soil water heterogeneity.
Complex Permeability Measurements in a Nanocrystalline Toroidal Core
Authors: Lagha Hajer , Belmabrouk Hafedh , Chazal Hervé
Published: June 2016

In the design of power electronic converters, the choice of the suitable magnetic alloys and the measurement of the variations of their magnetic properties versus the temperature are fundamental issues. A theoretical model based on Neel theory and that takes into account wall displacement and coherent rotation was elaborated to derive the expression of the complex permeability versus the frequency. The static and the dynamic behavior are considered. The dependence of temperature is implicit in this model, i.e. the parameters involved in the expression of the complex permeability may depend on the temperature. An impedance analyzer has been used to measure the open circuit and short circuit complex impedances of a toroidal core versus the frequency at several temperatures ranging from 20°C to 180°C. The complex permeability of the material is then deduced. Finally, the theoretical model is used to identify the domain susceptibility and the anisotropy energy of the materials. The effect of temperature on these parameters is analyzed. The result obtained are valuable for the design of a power electronic converters from the magnetic and thermal viewpoints. The results prove the need for the combination of heat transfer and magnetic mechanisms at the design.
Analisis Pengaruh Communal Activation terhadap Keputusan Membeli untuk Meningkatkan Brand Loyalty (Studi Kasus Teh Botol Sosro Less Sugar)
Authors: Gunawan Annetta
Published: June 2016

Established in 1974 PT Sinar Sosro is the first bottled ready-to-drink tea producer in Indonesia. In order to fulfill its lovers wherever they are, the newest innovation has been launched, i.e. Teh Botol Sosro Less Sugar, which focuses on diabetics, sportsmen/athletes, and young executives as its target markets. To foster brand loyalty and control the community, PT Sinar Sosro utilizes crowd combo marketing concept, especiallycommunal activation activity that is adjusted with the current New Wave Marketing era, so PT Sinar Sosro can integrate supply and access of Teh Botol Sosro Less Sugar product. The objectives of this research are to analyze the influence of Communal Activation on Buying Decision of Teh Botol Sosro Less Sugar, and to analyze the influence of Communal Activation and Buying Decision on Brand Loyalty of Teh Botol Sosro Less Sugar. The data collection technique used was questionnaire disseminated to the members of Teh Botol Sosro Less Sugar online community, using Likert scale. While the data analysis technique used was Path Analysis. The result of Path Analysis shows the structural equation Y = 0,523 X + 0,8526 ε1 which Communal Activation significantly contributes to Buying Decision at 27,3% and Z = 0,552 X2 + 0,229 Y + 0,7141 ε2 which Communal Activation and Buying Decision simultantly and significantly contribute to Brand Loyalty at 49%.
Prediksi Jumlah Tamu Menginap di Hotel Karlita International, Tegal, Jawa Tengah
Authors: Sarjono Haryadi , Zulkifli Irwan
Published: June 2016

Article is forecasting comparative analysis of number of guess room occupancy at Karlita International Hotel, Tegal, Central Java using 11 forecasting methods: linear regression, moving average, weighted moving average, exponential smoothing, exponential smoothing with trend, naïve method, trend analysis, additive decomposition – CMA, additive decomposition – average all, multiplicative decomposition – CMA, multiplicative decomposition – average All. Article used 17 data from January 2012 to Mei 2013, and results after using those 11 methods were the smallest MAD is 101.69 and the smallest MSE is 15,163.95. From additive decomposition – average all method, data showed guess room occupancy forecast at Karlita International Hotel for June 2013 is 960 guess.
Electronic Word of Mouth (e-WOM) Foursquare: The New Social Media
Authors: Rita Rita , Hutomo Karyana , Natalia Natalia
Published: June 2016

The development of communication technology and Internet-based information encourage the emergence of new changes in the marketing world. Customer-oriented makes it an effective medium for the activities of Word-of-Mouth (WOM). In this information era, Word-of-Mouth becomes credible resource in the community. To harness the power of electronic Word-of-Mouth (e-WOM), the company must first identify and understand effectively users of the web to spread their opinions. By using 60 respondents as a source of information and data collection, results of the study found various types of Foursquare users and various motivations that drive them. The first finding of this study revealed six types of Foursquare users, namely: The Gamers, The Existence, The Need Help, The Mayor, The Showoff, and the Angels. The second finding was the type of motivation that Foursquare users are distinguished by category Feature Involvement, Self Satisfaction, Seeking Advice, Economic Incentives, Self Enhancement, and Concern for Other Users. From this study, Self Satisfaction, Self Enhancement, and Concern for Other Users are the motivation type of Foursquare users that give positive contribution to the activities of e-WOM because the three types directly do some sort recommendations or promotions of the places they check-in. Furthermore, Feature Involvement, Seeking Advice, and Economic Incentives are the types that less provide positive contribution to the activities of e-WOM. Advice Seeking and Economic Incentives are the types that the most feel benefits of e-WOM activities through Foursquare. Feature Involvement is the type that does not contribute the most to the activities of e-WOM and do not feel the most benefits of e-WOM activities through Foursquare. This research is expected to help companies that use Foursquare to establish the right business strategy in encouraging e-WOM among Foursquare users.
Analisis Optimalisasi Produksi dengan Linear Programming Melalui Metode Simpleks
Authors: Sriwidadi Teguh , Agustina Erni
Published: June 2016

PD Utama Jaya Plasindo is a trading company which processes plastic resin. In the daily process, the company has many problems or constraints in production planning. Uncertainty demand of goods fluctuation has effect on shortage or surplus production. Other problems are raw materials, machine work hour, labour work hour, and the demand of the products. Simplex Method of Linear Programming purposes to maximize profit in linear function, Profit = 37 A + 46 B + 38 C + 46 D and linear functions of the seven constraints, Raw materials = 7 A + 5,8 B + 8,6 C + 7,6 D ≤ 180.000 grams, Machine Work Hour = 2,5 A + 3 B + 2 C + 2,5 D ≤86.400 seconds, Labor Work Hour = 5 A + 5 B + 5 C + 5 D ≤ 115.200 seconds, Demands of GRX 25 = A ≤2400 pcs, demand of GTW 25 = B ≤ 7200 pcs, demand of GTX 25 = C ≤ 3000 pcs, and demand of GTX 25 M = D ≤ 6600 pcs. The total profit earned by PD Utama Jaya Plasindo from plastic buckle products is Rp 837,000.00 per day and for 20 efective days is Rp 16,752,000.00 with the assumption of profit is in accordance with fixed objective and constraint functions.
The Impact of Leadership, Creativity, and Innovation on Competitive Advantage: Proposing a Comprehensive Framework for a Better Indonesia
Authors: Hartono Hendry
Published: June 2016

This paper contributes to the existing literature by exploring the relationship of creativity, leadership, and innovation on competitive advantage; and explores the connection between creativity, leadership, and innovation. Research used literature review method as a systematic search of published works to find out what is already known about the intended research. Every company that wants to survive in the global market must have vehicles, like creativity and innovation. Beside, managing effectively to create sustainable competitive advantage needs leadership because leaders are central to the process of creating culture, systems, and structure that foster creativity and innovation.
Analisis dan Tren Penggunaan Accounting Choice yang dilakukan Perusahaan di Indonesia Pasca Adopsi IFRS
Authors: Kurniawati Heny
Published: June 2016

This study aims to analyze the accounting choice used by Indonesia’s public listed companies after IFRS convergence effectively applied in 2011 and 2012. Data used in this study were financial statements of Indonesia’s public listed companies in 2011 and 2012. The analysis focused on accounting choice in fixed assets (PSAK 16), intangible assets (PSAK 19), and investment property (PSAK 13). The study showed that public listed companies tend to choose historical cost to account for their fixed assets, intangible assets, and investment property. For fixed assets, it is only 2.5% changing their accounting policy to revaluation method. While for investment property, it is only 15% using revaluation method. All of public listed companies used historical cost method to record their non-goodwill intangible assets.
Kapabilitas Dinamik, Kinerja Inovasi, dan Kinerja Perusahaan Jasa Logistik di Indonesia (Suatu Kerangka Penelitian)
Authors: Sudrajat Darjat
Published: June 2016

Market value of logistics services business in Indonesia in 2012 is estimated amount of USD 2.76 billion with an average growth of 12.1% per year. The industry is estimated growth in compound annual growth rate (CAGR) of 9.6% or about Rp2,042 trillion in 2015. The attractive market conditions and business opportunities have not been harnessed yet by local players optimally. On the contrary, one by one the local players have been bankruptcy due to unable to compete with foreign logistics services companies. Based on data of Indonesian Logistics and Forwarder Association (ILFA), it is currently registered about 3,000 members, but about 50% of them are still active, while 50% of them are nonactive and getting problems. Of which are still active, not more than 20 companies are ready to compete with foreign logistics services companies. The problem is especially concerning human resource, networks, technology, and capital competencies. In line with that, the fundamental issues examined in this research are how the relationships of dynamic capabilities, innovation performance, and firm performance conceptually in the logistics service industry in Indonesia. To be able to answer the problems, it is necessary to research theoretically how each relationship of these three aspects in order to obtain a research model or framework. Thus the research framework can be used as a reference to construct hypotheses for further research. Based on the literature study, it can be concluded that dynamic capabilities directly affect innovation performance, in which the variables of dynamic capabilities encompass adaptive capabilities, absorptive capabilities, and innovative capabilities. In addition, dynamic capabilities can also directly affect the firm performance but can also indirectly impact on firm performance through innovation performance.
Hubungan antara Kelestarian Ekonomi dan Lingkungan: Suatu Kajian Literatur
Authors: W Heri Sukendar
Published: June 2016

Pollution of the environment faced is generally caused by economic activity. Traditional economic theory placed trade-off between economic growth and environmental quality. However, since the early 1990s the empirical literature and theoretical literature have been growing rapidly. Research has shown that the relationship between economic growth and the environment can be positive. Research has shown the effect of income on environmental sustainability, control of population density. However, environmental pollution can be controlled to obtain optimal pollution which gives the maximum net benefits of economic activity. Identification of contaminants is required when optimal pollution can be determined. Economic instruments can be used to sue the polluters to control their economic activities. Selection of economic instruments that will be applied will work fine if the value of environmental contamination is known. In fact, pollution is not valuable, and therefore, the economic valuation of pollution is required. Several assessment techniques have been introduced, based on the type of pollution. The results also show that the conventional wisdom focuses more on the pollution control, in which they must be combined with the development of policy options that focus on ecoefficiency aspects of environmental sustainability and innovation in the process of economic development. If not, the economic growth will continue to degrade the environment in most countries.
Analisis Biaya-Volume-Laba untuk Perencanaan Laba Operasi
Authors: Gani Engelwati
Published: June 2016

This study conducted cost-volume-profit analysis of the company. A maximum profit can be obtained by analyzing sales volume and product mix to be sold. So that, the cost-volume-profit analysis can be used as a planning strategy of the company’s operations profit. To do so, semivariable costs must be separated into variable and static costs. After that the breakeven point can be calculated. By knowing the breakeven point, operations profit planning expected can be made. Research used qualitative method with direct contact by interviewing the company and indirect contact by observing the company’s profit-loss financial statements from 2008 to 2011. PT SD Textile is a manufacturing company engaged in the manufacture of damask, sheet and towel. Conditions of sales and the cost of sales have increased in the period of 2008 to 2010 and have decreased in the period of 2011; while the operations expenses have increased in the period 2008 to 2011. The increase and decrease in sales, the cost of sales and operations expenses have a direct impact on the operations profit. The operations profit increased in the period of 2008 to 2009 and decreased in the period of 2010 and increased again during the period of 2011. Given the situasion, it is very important for PT SD Textile to do operations profit planning with attention to sales planning and costs in order to deliver the maximum profit.
Analisis Sistem Informasi Akuntansi Penggajian pada PT XYZ
Authors: Kriswanto Kriswanto
Published: June 2016

Objectives of this research are to analyze accounting information system in PT XYZ, to analyze payroll process in the company, to identify problems and provide recommendations for improvements to the problems found. Method used in this research trying to build the payroll accounting information system was direct observation in the field, consisting initiation and analysis phase. In the analysis phase, research analyzed the problems that occur in the payroll process. Payroll accounting information system, then, will be proposed to support the internal control over the payroll process, and to facilitate the calculation of salaries. Besides, the system is useful to generate reports relating to payroll processing such as attendance reports to see the amount of employee bonuses gained from the attendance every period, accounts payable, employee tax reports and employee salary reports.
Analisis Pengaruh Keterlibatan Kerja dan Kepuasan Kerja terhadap Organizational Citizenship Behavior di PT Prima Graphia Digital
Authors: Saputra Andrew Adi , Yono Liemdra Hendro , Irvianti Laksmi Sito Dwi
Published: June 2016

PT Prima Graphia Digital is a company engaged in the area of digital printing, locates at Kalibaru Timur Street IV No 5-7, Senen, Central Jakarta, Indonesia, 10460. The purpose of this research is to analyze the effect of job involvement and work satisfaction towards Organizational Citizenship Behavior in PT. Prima Graphia Digital. Research used associative method. Data used were primary and secondary data obtained through observation, interview and questionnaire distribution to 86 staffs of the company as respondents. After obtaining the data, then data were processed using Pearson correlation, simple and multiple regression. Results showed that job involvement has positive effect and is significant towards Organizational Citizenship Behavior. Similarly, work satisfaction does also have a positive effect and is significant towards Organizational Citizenship Behavior. Furthermore, job involvement and work satisfaction simultaneously have a significant effect towards Organizational Citizenship Behavior.
Analisis Keakuratan Indikator Bollinger Bands Terhadap Pergerakan Harga Saham: Studi Kasus pada Saham PT Astra Agro Lestari Tbk
Authors: Frankandinata Frankandinata , Cahyadi Yoyo
Published: June 2016

Technical analysis is an analytical tool to analyze price movement of an investment instrument like stock. Practically, there are a lot of indicators that can be used in technical analysis. One of them is Bolinger Bands. Bolinger Bands has 3 moving averages lines, which are Upper Band, Middle Band, and Lower Band. Study used library research and software review by analyzing the candlestick chart of stock price with ChartNexus software. The stock for this study was Astra Agro Lestari (AALI) and the period was 1 July 2010 until 31 May 2013. Results showed that Bolinger Bands gave 45 signals in the period with 75.56% accuracy.
Kebijakan Angsuran Pajak Penghasilan Wajib Pajak Orang Pribadi Pengusaha Tertentu: Studi Kasus Usaha Mikro di Indonesia
Authors: Inasius Fany
Published: June 2016

The instalment of Income Tax for Individual Taxpayers of particular enterpreneur is determined at 0.75% of the total circulation of business under section 25 Income Tax Act, 2008. The prepaid’s payment of income tax implies the underpayment or overpayment of tax at the end of the tax year. If there is an overpayment of tax audits, it will be conducted according to the Law Number 28 of 2007 on the General Provisions of Taxation. This paper focuses on the discussion of income tax installments by individual taxpayer particular enterpreneur categorized as micro entrepreneurs. Based on the research conducted by the method of comparative research, descriptive and analytical documents, results show that the maximum limit of circulation to all types of businesses at the lowest rates and the type of agricultural businesses in the highest rates occur overpayment. It means the cost of taxation for individual taxpayers of particular entrepreneurs in micro business. This causes a particular burden for micro individual taxpayers of particular enterpreneur besides less aligned with the goal of the Income Tax Act change.
Pengelolaan Manajemen Modern dalam Mewujudkan Good Corporate Governance: Optimalisasi Pencapaian Tujuan Perusahaan
Authors: Riantono Ignatius Edward
Published: June 2016

Implementation and management of good corporate governance, better known by the term Good Corporate Governance, is a concept that emphasizes the importance of shareholders to obtain true, accurate, and punctual information. In this era of global competition state borders are no longer a barrier to competition; only companies that implement good corporate governance (GCG) are capable of winning the competition. GCG is a must in order to establish conditions of tough and sustainable company. GCG is necessary to create a system and a strong corporate structure so as to become world class company. Good Corporate Governance is basically a system (input, process, and output) and a set of rules that govern the relationship between various parties (stakeholders); especially in the narrow sense, the relationship between the shareholders, the board of commissioners, and the board of directors in order to achieve corporate objectives. Good Corporate Gorvernance encloses to regulate these relationships and prevent significant errors in the company's strategy and to ensure the errors occur can be improved immediately.
Analisis Pengaruh Perilaku Inovatif dan Self – Esteem terhadap Organizational Citizenship Behavior di PT. Stannia Binekajasa
Authors: Logahan Jerry Marcellinus , Indrajaya Aditya , Proborini Astrid Wahyu
Published: June 2016

This research was conducted in PT. Stannia Binekajasa, a company engaged in apartment leasing and sport facilities service. The purpose of this study is to determine the effect of Innovative Behavior and Self -Esteem on Organizational Citizenship Behavior both partially and simultaneously. The data obtained by survey, using questionnaire through cross sectional method. The data is processed using simple regression and multiple regression analysis as a method analysis. The result of this study indicates that the Innovative Behaviour in the company, have a significant influence on Organizational Citizenship Behavior by 79.5%, and Self-Esteem have a significant influence on Organizational Citizenship Behavior by 89.5%. Variable Innovative Behavior and Self- Esteem in the company have a significant influence on Organizational Citizenship Behavior by 89.2%.
Risiko Operasional Stasiun Pengisian dan Pengangkutan Bulk Elpiji pada PT Surya Artha Chanya
Authors: Sriwidadi Teguh , Kristiani Meivi
Published: June 2016

PT Surya Artha Chanya is a 3kg LPG refilling service company. In charging process there are some errors and the error certainly raises the risk of loss for the company. To minimize the risk in operations, risk management is attempted. This research is a descriptive study; data collection technique used was interview with internal parties company that could be trusted. Research used Analytical Hierarchy Process method to process the data questionnaire with Expert Choice 11 software which serves to compare and find the most important indicator of the operations. To determine the amount of loss that exceeds the threshold calculation, the Generalized Pareto Distribution method was used. These methods were expected to issue the company's risk of loss can be resolved.
Market Reaction to the Adoption of International Financial Reporting Standard in Indonesia
Authors: Sun Yen , Steelyana Evi , Cahyadi Yoyo
Published: June 2016

The aim of the study is to analyze the market’s reaction on the adoption of International Financial Reporting Standard (IFRS) in Indonesia. Investor reaction will be perceived by the existence of abnormal return as well as the difference of trading volume. The analysis tool used is One-sample test to assess the existence of abnormal return and Paired Sample T-test to observe the difference trading volume 3 days before and after the announcement of financial report. The sample was constituted by 31 Indonesian companies randomly selected listed on LQ45 and have been impacted by the adoption of IFRS since 2011. The result shows that there is no abnormal return 3 days before and after the announcement of financial report. However, there is abnormal return on the day of announcement. Trading volume shows there is no market reaction to the IFRS adoption 3 days before and after the announcement.
Masalah dan Cara Mengatasi Sistem Informasi Akuntansi Siklus Pengeluaran Kas di PT NR
Authors: Gani Engelwati
Published: June 2016

A problem in accounting information systems of expenditure cash cycle in PT NR is estimated purchase raw materials often left over and valuable. To overcome it, accounting information with computer-based systems was designed related to raw material purchase that is expected to speed up procurement process and avoid fraud and error. The system processes waste materials that will be stored and used properly, so as to increase efficiency in purchasing raw materials. The analysis used for the construction of this system was business process analysis, problem identification, and analysis of information needs. The result achieved is accounting information systems of expenditure cash cycle to overcome the problem existing in the company. Research concludes the use of information systems can speed up purchase process and avoid fraud. Raw material management with system will make it easier to perform the calculation of actual costs and improve internal control.
Faktor-Faktor yang Memengaruhi Perilaku Belajar Mahasiswa E-Learning
Authors: Sriwardiningsih Enggal
Published: June 2016

E-learning becomes one alternative for limited education infrastructure in Indonesia. So technological innovation website is used as one alternative content educational. So that the effectiveness of e-learning system should have constructivism approach when they use this system. This research aims to find variables that could influence e-learning students’ behavior when they use the system. Survey was conducted on e-learning students from Online Binus University and Indonesia Open University (UT).The result of the primary data was processedusing Wrapls 3.0 to process the structure equation model of the frame research. Ten hypotheses were proposed but only some hypotheses were valid. Variables such as motivation, digital literacy, and satisfaction affected directly to the attitude of understanding student learning, while the curriculum material product and interaction e-learning website did not influence the behavior of student e-learning attitude.
Pelaksanaan Ekstensifikasi Wajib Pajak dan Intensifikasi Pajak: Upaya Peningkatan Penerimaan PPH Orang Pribadi pada KPP Pratama Duren Sawit
Authors: Dewi Maya Safira , Suwarno Yessi Oktavia
Published: June 2016

The purpose of this study is to determine the expansion and intensification of the taxpayer and its effects on the revenue of Personal Income of Pratama Tax Office Duren Sawit Jakarta. Besides, this study aims to find out the obstacles that occur in the implementation of these activities. This study used qualitative method. Results of the research show that the expansion and intensification of taxpayer in Pratama Tax Office Duren Sawit, Jakarta, did not run optimally although the growth of the taxpayer and the tax revenues increased from 2010 to 2012. However, there was a slight decrease in tax revenues in 2012. Various efforts were made by Pratama Tax Office Duren Sawit Jakarta to maximize the implementation of the extensification and intensification of tax, such as socialization. To overcome problems occur in Pratama Tax Office Duren Sawit Jakarta, research’s suggestion is adding human resources if possible or optimization for effectiveness of the current resource to do outreach of taxpayers and expand cooperation with other parties.
Analisis Penerapan Kebijakan Moneter Suku Bunga Jangka Pendek pada Variabel-variabel Endogen MakroEkonomi Indonesia
Authors: Damayanti Sari
Published: June 2016

This study analyzed the impact of the implementation of monetary policy through short-term interest rates setting on the variation that occurs in the endogenous variables of Indonesian macro economy in the period of 2000-2009 by implementing the Structural Vector Autoregressive approach (SVAR) which is the development of Vector Autoregressive (VAR) modelling with Eviews program. By careful examination of the results, this study indicates that the value of interest rate changes is significantly associated with shocks that are associated with monetary policy. The monetary sector is heavily influenced by real GDP shock, liquidity, and inflation shock. However, the monetary sector is only slightly affected by the decomposition of the variance of the exchange rate, which is very sensitive to the inflation shock. The study also indicates that the endogenous variables in the value of changes in interest rates and real exchange rate of rupiah will be close to convergence in the long term. The endogenous variables are more susceptible to changes in variables derived from domestic, such as the level of demand for domestic currency liquidity, compared to variables derived from international capital exposure. Thus, the value of the variable interest rate changes can be used to reduce the potential risks derived from domestic money demand shock.
Peran Strategic Entrepreneurship dalam Membangun Sustainable Competitive Advantage
Authors: Handrimurtjahjo Agustinus Dedy
Published: June 2016

Strategic entrepreneurship has emerged as a new concept in examining convergence in entrepreneurship studies (opportunity-seeking behavior) and strategic management (advantage-seeking behavior). Studies in the area of strategic management have gradually exposed the relationship betweenstrategic management and entrepreneurship: entrepreneurial strategy making; intrapreneurship; entrepreneurial strategic posture within organizations; entrepreneurial orientation; strategic managementintegration as a context for entrepreneurial actions; and entrepreneurship theory with strategic management and the resource-based view (RBV). A conceptual model of SE that has been developed by Ireland et al.suggested that a firm which linearly and sequentially: employs an entrepreneurial mindset to identify opportunities; manages resources strategically to tackle the opportunity; applies creativity and innovation; andgenerates a competitive advantage is strategic and entrepreneurship operation. Managers must maximize the pursuit of new business opportunities while simultaneously maximize the generation and application of temporary competitive advantages to sustainably create organizational value. This paper develops a conceptual framework that demonstrate the role of strategic entrepreneurship in building sustainable competitiveadvantage.
PERSISTENCIA Y CONTINUIDAD DEL SUSTRATO MATERIAL EN LA FÍSICA DE ARISTÓTELES
Authors: Mié Fabián
Published: June 2016

PERSISTENCIA Y CONTINUIDAD DEL SUSTRATO MATERIAL EN LA FÍSICA DE ARISTÓTELES
Ángel Xolocotzi Yáñez: Fundamento y abismo. Aproximaciones al Heidegger tardío, México
Authors: Donado Vanessa Huerta
Published: June 2016

Miguel Ángel Porrúa/BUAP 2011, pp. 189.
Acerca del pensamiento ciego en Leibniz
Authors: Bertolio María Julia
Published: June 2016

Leibniz afirma que el pensamiento humano se encuentra inevitablemente mediado por signos. Al mismo tiempo, considera que no tenemos acceso a las cosas sino por medio de las ideas y no tenemos acceso a las ideas sino por medio de los signos. De modo que sólo contamos con signos, algunos de ellos verdaderos, algunos falsos. Distinguir unos de otros constituye entonces la clave para alcanzar el conocimiento. El presente trabajo abordará la problemática del conocimiento “ciego” en Leibniz evaluando los recursos a los que apela el filósofo con el fin de garantizar el conocimiento.
Juan A. Mercado: Entre el interés y la benevolencia. La ética de David Hume, Berna: Peter Lang, 2013.
Authors: Charpenel Eduardo
Published: June 2016

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