bluuebunny/crossref_metadata_2025 huggingface dataset:
From fade-out into spotlight: An audio-visual character analysis (ACIS) on the diversity of media representation and production culture
Authors: Linke Christine , Prommer Elizabeth
Published: March 2021

The article focuses on gender portrayal in audio-visual media and discusses the visibility and participation of diverse people. Based on a theoretical framework from gender media studies, we conceptualize audio-visual visibility as a dimension of intersectionality and apply this in an empirical approach. Audio-visual character analysis (ACIS) is introduced as a method to investigate media content in order to describe visibility of the represented people. Applying this method, a quantitative content analysis of a representative sample of German television from 2016 was realized to answer the research questions on the portrayal of relevant characters and on the positions behind the camera. The findings show an unequal representation of gender and an intersectional relevance of other categories of difference such as age as well as an interplay between gender of creative positions and visibility of female characters. The article discusses findings and implications for future research.
ANALISIS EFEKTIFITAS PENDAPATAN PARIWISATA SERTA KONTRIBUSINYA TERHADAP PENDAPATAN ASLI DAERAH (PAD) KOTA SABANG 2014-2018
Authors: Furqan Muhammad Firrizqi , Muniruddin Said
Published: March 2021

Pendapatan Asli Daerah (PAD) adalah penerimaan dari pungutan pajak daerah, pungutan jasa layanan, iuran dari penerimaan lain dinas, laba dari perusahaan daerah dan penerimaan pembangunan yang digali atau dihasilkan oleh daerah yang bersangkutan. Penelitian ini bertujuan untuk mengetahui tingkat efektivitas penerimaan sektor pariwisata di Kota Sabang Tahun 2014-2018 serta mengetahui tingkat kontribusi penerimaan sektor pariwisata terhadap Pendapatan Asli Daerah (PAD) di Kota Sabang Tahun 2014-2018. Penelitian ini bersifat deskriptif dengan pendekatan kuantitatif. Data yang digunakan dalam penelitian adalah data sekunder. Dalam penelitian ini, penulis menggunakan 2 rasio, yaitu rasio efektivitas dan rasio kontribusi. Penelitian ini menghasilkan rasio efektivitas pendapatan pariwisata Kota Sabang periode 2014-2018 rata-rata 135,8%, dan rasio kontribusi sektor pariwisata Kota Sabang terhadap Pendapatan Asli Daerah (PAD) tahun 2014-2018 senilai 3,71%.
Влияние физико-механических свойств бетона
на сопротивление ледовой абразии
Authors:   Т.Э. Уварова, П.В. Анохин, А.Т. Беккер, Е.Е. Помников, Н.С. Назаренко
Published: March 2021

Бетон – перспективный материал для строительства морских ледостойких сооружений в условиях арктических морей. Надежность и долговечность бетонных сооружений определяется средой эксплуатации и ее параметрами, один из которых – бетонная абразия, важнейший, но недостаточно изученный. Авторы представляют исследование (эксперимент и моделирование) свойств бетона, оказывающих влияние на его стойкость к истиранию от действия ледяных образований. Приведен ход и результаты эксперимента с образцами бетона для определения параметров их конструктивных свойств. Ранжированы основные характеристики бетонов по тесноте связи с интенсивностью ледовой абразии. Предложена общая модель интенсивности ледовой абразии, представлены номограммы зависимости интенсивности ледовой абразии от различных свойств бетонов.

Ключевые слова: бетон, истирание бетона, долговечность бетона, ледовое воздействие, долговечность бетонных сооружений
Concrete is a promising material for construction of offshore ice-resistant structures in the Arctic seas.
The reliability and durability of concrete structures are determined by the operating environment and its parameters. One of the most critical parameters is concrete abrasion, which is the least studied phenomenon, that at the
same time has a significant impact on the durability of such structures. The authors present a study (experiment
and modeling) of concrete properties that affect its resistance to abrasion from the action of ice formations. The
course and results of experiments with concrete samples to determine the parameters of their structural properties
are presented. The primary characteristics of concretes are ranked according to the tightness of connection with
the intensity of ice abrasion. The general model of the intensity of ice abrasion is proposed, nomograms of the
dependence of the intensity of ice abrasion on various properties of concrete are presented.
Keywords: concrete, concrete abrasion, concrete durability, ice impact
14-Year evolution odontogenic keratocyst: Case report
Authors:   Faculty of Dentistry, Universidade Tuiuti do Paraná, Curitiba, Brazil, Milani Cintia , Mauricio Camyla ,   Faculty of Dentistry, Universidade Tuiuti do Paraná, Curitiba, Brazil, Francio Luciano ,   Faculty of Dentistry, Universidade Tuiuti do Paraná, Curitiba, Brazil, Mattos Natanael ,   Faculty of Dentistry, Universidade Tuiuti do Paraná, Curitiba, Brazil
Published: March 2021

Odontogenic keratocyst is a developmental odontogenic cyst that is usually diagnosed in routine radiographs in the early stages. This fact increases the dentist’s responsibility for its diagnosis, and the professional should pay attention to all maxillomandibular complex and not only to the teeth. There is no standard protocol for the treatment of odontogenic keratocyst. However, surgical resection is recommended because of its high recurrence rate, especially in those cases with extensive bone destruction. The enucleation followed by Carnoy’s solution application has been shown to be a good alternative to resection and pointed out as the conservative method associated with the lowest recurrence rates in the treatment of odontogenic keratocyst. This study aimed to report a case of an extensive odontogenic keratocyst with more than 14 years of evolution that had not been diagnosed in three previous different panoramic radiographs and was treated with enucleation and application of Carnoy’s solution.
Kebijakan Kriminal dalam Menanggulangi Kejahatan Kesusilaan Melalui Internet
Authors: Muliadin Mus , Aryani Fajar Dian
Published: March 2021

The development of cybercrime as a new form of crime in the cybersex world has been galvanized globally as a dark shadow of technological advances in the field of communication and information. because it allows for new forms of exploitation, new opportunities for criminal activity, and even new forms of crime. One of the cybercrime problems that is also very troubling and gets the attention of various circles, is the cybercrime problem in the field of decency. The research approach uses a normative juridical approach, the data consists of secondary data obtained through literature studies, and the data is analyzed analytically. Cybersex is a new form of adultery so clear legal arrangements are needed to be able to anticipate it. In addition to these penal efforts, non-penal (integral/systemic) should be put forward to overcome cybersex. Cybersex can be done by law enforcement with the positive laws that exist at this time by carrying out legal construction. Besides, the regulation by Positive Law of Indonesia is still spread in various laws and regulations and there are still some shortcomings so that in the future anticipatory policies of criminal law must be dating.
Pelaksanaan Pendaftaran Peralihan Hak Atas Tanah Karena Jual Beli
Authors: Nuridin Nuridin , Wildan Muhammad
Published: March 2021

Buying and selling is something that is already familiar to us. Buying and selling in this case the sale and purchase of land rights often occurs in the community, but in its implementation the community has not been too understanding in terms of land registration procedures due to legal acts of sale and purchase. The lack of understanding from the community resulted in disputes in the future such as the rise of disputes over land rights resulting from the transfer of rights to land that had not yet been registered. This writing uses a normative juridical research method, where this study refers to the provisions of applicable laws and regulations. The results of the study show that legal actions through buying and selling must be officially registered with the local Land Office. The purpose of registering the transfer of land rights is to obtain legal guarantees for the parties regarding ownership of the land rights. So that there is a need for further understanding of the importance of registration of land rights due to buying and selling.
PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI DAN MOTIVASI KERJA TERHADAP PRESTASI KERJA PEGAWAI DI LEMBAGA PEMASYARAKATAN KELAS IIB TEGAL
Authors: Setiawan Fajar , Kartana Tri Jaka
Published: March 2021

The study is done to test the influence of style leadership, culture organiasasi and motivation work to work performance employees in an institution pemasyarakatan (lapas) a class IIB tegal. Population in research are always 50 people employees lapas kelas iib tegal. Research sample areas in a slovin, then set the sample as many as 44 were employees lapas class IIB tegal. The approach that was used in pene; litian this is the quantitative approach, data is collected through chief the questionnaire research that have been filled by respondents.A method of data analysis used is the method linear regression multiple, with data processing using sofware spss 20.0. The result of this research with this f simultaneous shows that style leadership, culture organization and motivation work together have had a positive impact and significantly to work performance employees. While with this t partial shows that style leadership, culture organization and motivation work haphazardly (partial) have had a positive impact and significantly to work performance employees. Keywords: a style of leadership, cultural organization, motivation work, work performance
MANAJEMEN PENDIDIKAN KARAKTER DI UNIVERSITAS PANCASAKTI (UPS) TEGAL
Authors: Basukiyatno Mr. , Budiyono Mr. , Habibi Beni
Published: March 2021

This study attempts to mendiskripsikan management character education at the university of pancasakti tegal. This research adopting descriptive-qualitative namely research that only describes the phenomena of subject research in they are, by exposure to the results of the study qualitatively. Informants as a source of data were chosen purposively, that is set in the a person who is regarded know a lot about problems the treatment. This informant covering officials, lecturers teaching MPK, and students in a limited number of. The result of research give a description, that in oops tegal character education carried out by of several units of institutions, among others. (1) management unit matakuliah develop the character of (MPK), (2) units for student activities, (3) a unit spirituality. Concluded that third implementation unit character education has yet to walk by satisfactory. The findings from the field indicated distortion, deficiency, obstacles and overlapping management in character education. MPK canâ€™t run optimal, both in terms of management, lecturers, management learning, and evaluation. Activities kemahasiswaan had a role good for participants , honey do not all students come in it , unit spirituality is not widely known and interested in. The implications of the result of this research is character education in oops will participate and function optimally, when university pancasakti tegal could compatibly combine three implementation unit character education so the all parties concerned can optimize the role of each others. Keywords: management , character education , student activities.
PENGARUH LINGKUNGAN KERJA, PENGAWASAN, KOMPETENSI DAN MOTIVASI TERHADAP KINERJA DENGAN VARIABEL KOMPENSASI SEBAGAI VARIABEL INTERVENING PADA PEGAWAI DISHUBKOMINFO KOTA TEGAL
Authors: Rosdiana Dessi , Indriasih Dewi
Published: March 2021

The success of an organization in achieving its objectives, cannot be separated from the human resources factor. This is because human resources is a key factor to mobilize other resources that exist within an institution. To realize these goals can be achieved by improving the performance of human resources with the many factors that influence it. The purpose of this research is; 1) to analyze empirically significant influence Work Environment, Supervision, Competency, Motivation, Employee Compensation Dishubkominfo to Tegal. 2) To analyze empirically significant influence Work Environment, supervision, competence, motivation, the employee's performance Dishubkominfo Tegal. 3) To determine empirically significant influence as an intervening variable compensation to employee performance Dishubkominfo Tegal. This type of research is explanatory research (explanation) using a quantitative approach. The location of this research is Dishubkominfo Office of Tegal. With the object of study include: 1) Work Environment, 2) Supervision, 3) Competence,Â  Â  Â  Â  Â  Â  Â  Â 4) Motivation, 5) Performance and Compensation office clerk Dishubkominfo Tegal. Office workers Dishubkominfo population numbered 204 people with various strata covering court clerks, staff and leaders in the ranks Dishubkominfo Office Tegal as the sample is equal to 135 Employees who are civil servants and non-civil servants. The results showed that: 1) Work Environment, competence significantly influence employee compensation Dishubkominfo Tegal is proven. 2) Monitoring Motivation significantly influence employee compensation Dishubkominfo Tegal is not proven. 3) Working Environment Monitoring significant effect on employee performance Dishubkominfo Tegal is proven. 4) Competence Motivation significant effect on employee performance Dishubkominfo Tegal is proven. 5) Compensation as an intervening variable is a significant positive influence between work environment, supervision, competence and motivation to employee performance Dishubkominfo Tegal is proven. Keywords:Â  Work Environment, Supervision, Competency, Motivation, Performance, Compensation.
PENGARUH KARAKTERISTIK PERSONAL, KARAKTERISTIK USAHA, KARAKTERISTIK KREDIT, DAN JAMINAN TERHADAP TINGKAT PENGEMBALIAN KREDIT DI BPR NUSAMBA ADIWERNA KABUPATEN TEGAL TAHUN 2016
Authors: Kusumaningtyas Ika
Published: March 2021

Bank Perkreditan Rakyat (BPR) is one of the spine in national development. There is still have credit problem being an dilemmatic things for bank, in one side want to help the weak society who need modal for their business, in the other side the bank expects a profit from the credit activity for to finance the sustainably BPR Nusamba in Tegal District. Therefore, do the factors analysis which influence credit development levels. The aims of this research are 1) to know about the influence of business characteristic to credit repayment level; 2) to know the influence of credit characteristic to credit repayment level; 4) to know the influence of guarantee required to credit repayment level; 5) to know the influence personal characteristic, business characteristic, credit characteristic, and guarantee simultaneously to credit repayment level. Respondent of this research are from 100 people. The respondent are the customer of BPR NusambaAdiwernaTegal District in 2016 and sample take by using accidental random sampling technique. Result of this research prove that the age is doesnâ€™t influence the fluencyof repayment, education level influential in significant to repayment level, the number of dependents doesnâ€™t influence to credit repayment level. The other result prove that the business profit significantly influence to credit repayment level, the period of business doesnâ€™t influence to credit repayment level, business asset doesnâ€™t significantly influence to credit repayment level. From this research can be find that the loan frequency doesnâ€™t significantly influence to credit repayment level, the other credit doesnâ€™t significantly influence to credit repayment level , obligation per month significantly influence to credit repayment level, and guarantee level is significantly influence to credit repayment level. Therefore, this research also prove that personal characteristic, business characteristic, credit characteristic, and guarantee simultaneously are significantly influence to credit repayment level. Keywords: personal characteristic, business characteristic, credit characteristic, guarantee, credit repayment level.
PENGARUH OPINI AUDIT, SOLVABILITAS DAN KEPEMILIKAN INSTITUSIONAL TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN (Studi Kasus pada Perusahaan Industri Dasar dan Kimia yang Terdaftar di Bursa Efek Indonesia)
Authors: Kurniati Afifah , Tabrani Mr. , R Dien Noviany
Published: March 2021

Penelitian ini dilakukan untuk meneliti pengaruh opini audit, solvabilitas dan kepemilikan institusional baik secara parsial maupun secara simultan terhadap ketepatan waktu penyampaian laporan keuangan pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia selama periode tahun 2014-2016. Metode penelitian pada penelitian ini menggunakan metode kuantitatif. Teknik pengambilan sampel dalam penelitian ini menggunakan pusrposive sample dan menghasilkan 38 perusahaan. Analisis yang digunakan dalam penelitian menggunakan regresi logistik karena variabel dependen pada penelitian ini menggunakan dummy. Hasil dari penelitian ini menunjukkan bahwa opini audit dan solvabilitas secara parsial tidak mempengaruhi ketepatan waktu. Sedangkan, kepemilikan intitusional secara parsial berpengaruh tehadap ketepatan waktu. Secara Simultan, variabel opini audit, solvabilitas dan kepemilikan institusional berpengaruh terhadap ketepatan waktu penyampaian laporan keuangan. Â Kata Kunci :Â  Ketepatan waktu (timeliness), opini audit (audit opinion), solvabilitas (slovability), kepemilikan institusional (institutional ownership).
PENGARUH COST OF DEBT, LABA, PERSENTASE PERUBAHAN LABA, SHAREHOLDERâ€™S EQUITY DAN UKURAN PERUSAHAAN TERHADAP PENGUNGKAPAN LAPORAN KEUANGAN PADA PERUSAHAAN TEXTILLE DAN GARMENT YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Wati Kristina , Subroto Setyowati
Published: March 2021

Tujuan penelitian ini adalah untuk mengetahui pengaruh cost of debt, laba, persentase perubahan laba, shareholderâ€™s equity dan ukuran perusahaan secara baik secara parsial maupun secara simultan terhadap pengungkapan laporan keuangan pada perusahaan textille dan garment yang terdaftar di Bursa Efek Indonesia Tahun 2011-2015. Metode penelitian ini menggunakan pendekatan kuantitatif. Teknik Pengumpulan Data yang digunakan pada penelitian ini adalah metode dokumentasi. sedangkan Analisis data yang digunakan adalah pengujian asumsi klasik, analisis regresi linier berganda, uji signifikan parameter individual (uji statistik t), uji signifikansi simultan (uji statistik F) dan Koefisien Determinasi. Berdasarkan hasil perhitungan uji Parameter Individual (Uji Statistik t) dapat disimpulkan bahwa tidak terdapat pengaruh yang signifikan cost of debt terhadap pengungkapan laporan keuangan. Berdasarkan hasil perhitungan uji Parameter Individual (Uji Statistik t) dapat disimpulkan bahwa terdapat pengaruh yang signifikan laba terhadap pengungkapan laporan keuangan. Berdasarkan hasil perhitungan uji Parameter Individual (Uji Statistik t) dapat disimpulkan bahwa tidak terdapat pengaruh yang signifikan persentase perubahan laba terhadap pengungkapan laporan keuangan. Berdasarkan hasil perhitungan uji Parameter Individual (Uji Statistik t) dapat disimpulkan bahwa tidak terdapat pengaruh yang signifikan shareholderâ€™s equity terhadap pengungkapan laporan keuangan. Berdasarkan hasil perhitungan uji Parameter Individual (Uji Statistik t) dapat disimpulkan bahwa tidak terdapat pengaruh yang signifikan ukuran perusahaan terhadap pengungkapan laporan keuangan. Berdasarkan hasil uji pengaruh secara simultan dapat disimpulkan bahwa ada pengaruh yang signifikan antara cost of debt, laba, persentase perubahan laba, shareholderâ€™s equity dan ukuran perusahaan secara simultan terhadap pengungkapan laporan keuangan. Â Kata Kunci: cost of debt, laba, persentase perubahan laba, shareholderâ€™s equity, ukuran perusahaan, pengungkapan laporan keuangan.
REAKSI INVESTOR DALAM PASAR MODAL TERHADAP UNDANG-UNDANG TAX AMNESTY (EVENT STUDY PADA PERUSAHAAN YANG TERDAFTAR DALAM IDX 30 DI BURSA EFEK INDONESIA)
Authors: Hidayah Nida Nur , Susetyo Budi , Astutie Yanti Puji
Published: March 2021

This research is aimed to know the differences of abnormal return, stock trade volume, and stock trade frequency in before and after the existance of Tax Amnesty Laws. Kind of this research was quantitative research by using secondary data that was gained from company's annual report. Population used in this research was enrolled companies in IDX 30 in Indonesia Stock Exchange that the total was 30 companies. In sample taking technique, the reseacher used purposive sampling with enrolled companies' criterias in IDX 30 periodes March 2017 - April 2017. Tecnique of analyzing data that was used is Wilcoxon Signed Rank Test. The result of this research shows that there are no differences of abnormal return in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,398. In hypothesis 2, there are the differences of stock trade volume in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Then in hypothesis 2, there are the differences of stock trade frequency in before and after the existance of Tax Amnesty Laws with score Asymp.Sig 2 Tailed 0,000. Â Keywords: abnormal return, stock trade volume, stock trade frequency, and Tax Amnesty.
MASYARAKAT EKONOMI ASEAN (MEA) SETELAH TIGA TAHUN PENGIMPLEMENTASIAN DI INDONESIA
Authors: Agustin Gita Paramita
Published: March 2021

The ASEAN Economic Community (AEC) is a community of ASEAN countries having a vision and mission to further enhance the welfare of ASEAN countries. The AEC makes the boundaries that were more complicated and difficult to run easier and there are almost no restrictions at all in terms of the economy. There are several advantages and disadvantages with the enactment of the AEC in Indonesia. The AEC is expected to further improve the economy in Indonesia. The level of export imports, poverty rates and the number of unemployed and the level of income per capita and gross domestic product are indicators in measuring the economic development in a country. To find out the success of the AEC which has been running for 3 years, this study will compare these indicators before and after the enactment of the AEC in Indonesia. Keywords: ASEAN Economic Community (AEC), import exports, poverty rates, unemployment, per capita income and gross domestic product.
PENGARUH LABA PER SAHAM, PENDAPATAN, DAN TOTAL ARUS KAS TERHADAP NILAI PERUSAHAAN (Studi Empiris pada Perusahaan Go Publik di Bursa Efek Indonesia Sektor Industri Barang Konsumsi dan Aneka Industri periode 2015-2016)
Authors: Rakhman Akhmad Firdan , Ainy Nur
Published: March 2021

Money managers clearly have a fiduciary duty to investigate before they invest client funds. The purpose of this per stock is, Income and Total cash flow the value of change both simultaneously and partial. This study employes a method of casual testing or case. Financial base was taken from a financial report of entities affiliated with the industrial facilities of the industrial food and a wide variety of industry in 2015-2016. The analysis data used a double regression analysis the result of a partial research directed that the income and total cash flow have an effect on the vale of the company. But the profit per share has no influence on the value of the company. The result of the research simultaneously indicate that a simultaneously return of the profit per share, the total cash flow and income has an effect the value of the company Keywords: Earnings per Sahre, Revenue, Total cash flow, the value of the company
PENGARUH PENERAPAN GOOD CORPORATE GOVERNANCE, OPINION SHOPPING, KUALITAS AUDIT, DAN AUDIT CLIENT TENURE TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN AUDITING
Authors: Angkasa Panggah Wira , Indriasih Dewi , Fanani Baihaqi
Published: March 2021

The Impact of Good Governance, Opinion Shopping, Quality Audit and Audit Client Tenure Application towards Going Concern Opinion Audit Acceptance (Empirical Studies on Infrastructure Services Company, Utility, and Transportation which Registered at Indonesian Stock Exchange (ISE) during 2013 â€“ 2017 Period). Essay. Tegal: Economic & Business Faculty, Pancasakti University Tegal. 2018. The aim of this research is to finding out the impact of institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure towards going concernâ€™s opinion audit on infrastructure services company, utility, and transportation which registered at ISE during 2013 â€“ 2017 period. The population in this research are infrastructure services company, utility, and transportation which registered at ISE during 2013 â€“ 2017 period and the sample determination by using purposive sampling method, so within the result obtained 15 companyâ€™s samples. The data analysis method used is logistic regression analysis. Based on logistic regression analytic, the research result concluded that institutional ownership (0,109), audit committee (0,429), opinion shopping (0,607), and quality audit (0,998) are not affecting the going concern opinion audit. Meanwhile, the independent commissioner (0,006), and audit client tenure (0,004) are affecting the going concern opinion audit. Keywords: going concern, opinion audit, institutional ownership, independent commissioner, committee audit, opinion shopping, quality audit, audit client tenure
IMPLEMENTASI MANAJEMEN RANTAI PASOK DAN KETERLIBATAN STAKEHOLDER PADA INDUSTRI KAROSERI MOBIL
Authors: Yulianto A Rony , Fr Dewi Apriani
Published: March 2021

The purpose of this study is to find out the supply chain map of raw materials from carrosseries industry suppliers; analyze supply chain management in the car body industry; and knowing the involvement of stakeholders in influencing the development of the bodybuilding industry. This research was conducted with literature studies based on literature sources in the form of articles and reports from previous research results. The supply chain that is applied is the flow of raw material from the supplier, goes to the purchasing department, then goes to the warehouse and production section. Supply chain management applied by the company is guided by the Standard Operating Procedure (SOP) in each part to maintain product quality. The development of car body industry companies depends on the involvement of stakeholders: government, suppliers, employees, distributors and consumers.Keywords: supply chain management, stakeholders, car body industry
PENGARUH CITRA RUMAH SAKIT DAN KUALITAS PELAYANAN TERHADAP LOYALITAS PASIEN MELALUI KEPUASAN PASIEN (STUDI PADA RUMAH SAKIT UMUM KARDINAH TEGAL)
Authors: Ardiyanto M. Andi , Tabrani Mr.
Published: March 2021

M. Andi Ardiyanto. Influence of Image and Quality of Service To Consumer Loyalty Through Consumer Satisfaction (Study At Hospital KardinahTegal). Thesis.Tegal: Master of Management Pancasakti University of Tegal. 2017 The purpose of this research is to test empirically the influence of image and service quality to consumer loyalty through consumer satisfaction (Study AtHospital KardinahTegal). The research variables in this research are image, service quality, satisfaction and loyalty. The hypothesis of this study is the image and quality of service influence on consumer loyalty through consumer satisfaction. Data collection method used in this research is questionnaire. While the data analysis method used is SEM analysis using AMOS application The result of this research are (1) image have positive effect to satisfaction (2) service quality have positive effect to satisfaction (3) image have positive effect to loyalty (4) service quality have positive influence to loyalty (5) satisfaction positive effect to loyalty (6) Can mediate the influence of the image on loyalty but satisfaction can not mediate the influence of service quality on loyalty.Keywords: Image, Service Quality, Satisfaction, Loyalty
PENGARUH KOMPENSASI DAN BUDAYA ORGANISASI TERHADAP KINERJA DENGAN MEDIASI KEPUASAN KERJA PERAWAT DI RUANG RAWAT INAP RSUD KARDINAH KOTA TEGAL
Authors: Fitriani Nur , Basukiyatno Mr.
Published: March 2021

The purpose of this study is to examine and analyze the effect of compensation and organizational culture on performance by mediating job satisfaction of nurses. In this study, the population was all nurses in the Civil Hospital inpatient Kardinah. The sampling method using purposive sampling. Retrieval of data using questionnaires. Tests conducted by the research instrument validity and reliability, statistical test equipment being used is multiple regression analysis, R2 test and t-test, to test the significance of regression coefficients generated. The results showed that compensation is positive and significant effect on affective commitment, job satisfaction and commitment continuants, but had no effect on performance. Organizational culture of innovation and risk-taking has positive influence on affective commitment and performance. Results-oriented organizational culture has a positive effect on job satisfaction and performance. People-oriented organizational culture has a positive effect on job satisfaction. Affective commitment and commitment continuants positive effect on job satisfaction but had no effect on performance. Job satisfaction has a positive effect on performance. Affective commitment, job satisfaction and commitment continuants is purely capable of mediating variables to explain the effect of indirect compensation to performance. Affective commitment and job satisfaction are not able to explain the indirect effect of organizational culture of innovation and risk-taking on the performance of nurses in hospitals Kardinah Tegal City.Keywords: compensation, organizational culture, , job satisfaction and performance of nurses
Pengaruh Pemahaman Akuntansi Koperasi Berdasarkan Standar Akuntansi Keuangan Entitas tanpa Akuntabilitas Publik, Tingkat Kompetensi, dan Sistem Pengendalian Intern terhadap Kualitas Laporan Keuangan pada Koperasi Pegawai Republik Indonesia
Authors: Ayem Sri , Nugroho Mahardian Mustiko
Published: March 2021

This study aims to determine the effect of understanding of cooperative accounting based on SAK ETAP, level of competence, and internal control systems on the quality of financial statements in the Cooperative Employees of the Republic of Indonesia in Purworejo Regency. This research was conducted at 11 Cooperative Employees of the Republic of Indonesia in Purworejo Regency. This study uses primary data in the form of questionnaires distributed by respondents of the cooperative in the Cooperative Employees of the Republic of Indonesia in Purworejo Regency. The number of samples in this study were 60 respondents. This research uses multiple regression analysis method by using SPSS version 18. The result of this study state that the cooperative accounting understanding based on SAK ETAP variable has a positive and significant effect on the quality of financial statements, the competency level variable has a negative and not significant effect on the quality of financial statements, and the internal control systems variable has a positive and significant effect to the quality of financial statements.
Pengaruh Hasil Investasi, Pendapatan Premi, dan Beban Klaim Terhadap Pertumbuhan Aset pada Asuransi Jiwa yang Terdaftar di Otoritas Jasa Keuangan (OJK) Periode Tahun 2014-2017
Authors: Setiobekti Erlin Nur , Tabrani  , Subekti
Published: March 2021

The purpose of this research was to analyze the effect of investment returns, premium income and claims for the growth of assets life insurance at the Financial Services Authority. The population in this research are life insurance companies on the Financial Services Authority at period 2014-2017. The analyze technique used is multiple linier regression.The results of calculations with the F test of 7.168 with growth of assets 0.000 means that simultan investment returns, premium income and claims affect the growth of assets. The results of calculations with the t test of the coefficient of investment returns of -3,294 with a significance level of 0.001 smaller than 0.05 then there is the effect of investment returns on the growth of assets, the value of the premium income coefficient of 4,564 with a significance level of 0,000 less than 0.05 then there is an influence of premium income on the growth of assets, and the claims coefficient value of -3,617 with a significance level of 0,000 less than 0.05, there is an influence of the claims on the growth of assets.
Pengaruh Likuiditas, Profitabilitas dan Manajemen Laba terhadap Pengungkapan Sukarela (Voluntary Disclosure)
Authors: Wanti Syarifa Nur Mutiara , Indriasih Dewi , Fajri Aminul
Published: March 2021

Tujuan penelitian adalah untuk mengetahui pengaruh likuiditas, profitabilitas dan mana­jemen laba terhadap pengungkapan sukarela. Metode pengumpulan data yang digunakan dalam penelitian adalah metode dokumentasi. Sedangkan metode analisis data yang digunakan adalah analisis deskriptif, uji asumsi klasik, dan pengujian hipotesis. Populasi dalam penelitian ini adalah perusahaan high and low technology yang terdaftar di BEI pada periode 2014-2018. Sampel pada penelitian ini 19 perusahaan yang telah diseleksi dengan metode purposive sampling. Berdasarkan hasil uji signifikansi linier berganda likuiditas diperoleh sig. sebesar 0,006>0,05, sehingga dapat disimpulkan terdapat pengaruh yang signifikan terhadap pengungkapan sukarela. Hasil pengujian signifikansi analisis regresi linier berganda profitabilitas sig. sebesar 0,048<0,05, sehingga dapat disimpulkan terdapat pengaruh yang signifikan terhadap pengungkapan sukarela. Hasil pengujian signifikansi analisis regresi linier berganda manajemen laba diperoleh sig. sebesar 0,615>0,05, sehingga dapat disimpulkan tidak terdapat pengaruh yang signifikan terhadap pengungkapan sukarela
Pengaruh Penerapan E-filing terhadap Kepatuhan Pelaporan Wajib Pajak dengan Media Sosial sebagai Variabel Moderasi
Authors: Wardhani Celintara Anindya Ayu , Kristina Sarah , Adi Priyo Hari
Published: March 2021

This study aims to analyze the effect of applying e-filing to taxpayer reporting compliance with the use of social media as a moderating variable. The data used are primary data in the form of questionnaires taken directly through filling out questionnaires distributed via online media using Google Form. The sampling method in this study uses a purposive sampling method with taxpayer criteria using social media. The results showed that the application of e-filing had a significant positive effect on compliance with taxpayer reporting while the use of social media was not able to moderate the effect of e-filing on taxpayer reporting compliance.
Kesulitan Keuangan, Integritas Manajemen, Profesionalisme, dan Ketergantungan Pengguna Eksternal Laporan Keuangan terhadap Risiko Audit
Authors: Hanifah Lutfiana Nur , Khikmah Siti Noor , Waharini Faqiatul Mariya
Published: March 2021

This study aims to examine the effect of financial difficulties, management integrity, professionalism, and the dependence of external users of financial statements on audit risk. The researcher uses a sample of auditors working at public accounting firms in the Central Java and Yogyakarta regions. selected based on purposive sampling method with criteria, namely, auditors who have a minimum of a bachelor's degree and have a working period of more than one year. Hypothesis testing in this study uses multiple linear regression. The results show that financial difficulties have a positive effect on audit risk, while management integrity, professionalism and dependency of external users of financial statements are proven to have no effect on audit risk.
Pengaruh Ukuran Perusahaan, Likuiditas, Leverage, dan Margin Laba Kotor terhadap Pemilihan Metode Penilaian Persediaan
Authors: Meilia Winda , Rahmatika Dien Noviany
Published: March 2021

This study aimssto detrmine the Effectt of Company Size, Liquidty, Leverage And Profit Margin Against Selection Inventory Valuation Method (Case Study in the food and baverage company listd on the Indonesia Stock Exchage year 2016-2018). The population of thissstudy is a fooddand beverage compny listed on the Indonesia StockkExchange in the 2015-2018 period. The research sample consisted of 36 companies. The sampling technique with purposive sampling technique. The datas used isssecondary data on annual reports offfood ands beverage companies listd on the Indonesiia Stock Exchange. This research uses logistic analysis method with SPSS program. The results showed that company size effectson the selction of inventorys valuation methods with a significant value of 0,023. Liquidity does not affect theeselction of inventory valuations methods with a significant value of 0,449. Leverage does not affect theeselection oof inventoryyvaluation methods with a significant value of 0,926. And the gross profit margin effects on the selction ofiinventory valuation methods with a significant value of 0,027.
Analisis Pengelolaan Piutang dengan Menggunakan Receivable Turnover dan Average Collection pada Koperasi Republik Mitra Amanah Periode Tahun 2016-2018
Authors: Yuliyanto Wakhid
Published: March 2021

This study aims to determine the financial performance using the analysis method of calculating the average of accounts receivable, accounts receivable turnover, and ACP. The study used quantitative descriptive methods. The results of this study indicated that the average accounts receivable period 2016-2017 had increased 10%, while period 2017-2018 decreased 2,0%. Accounts receivable turnover period 2016-2018 had increased 0.56 times and 0.02 times. ACP in 2016 was 34 days and 2017-2018 had dropped to 32 days. Financial Statements of the  Koperasi Republik Mitra Amanah had a total value of 80 and it was considered good. Based on the results of these calculations, these could be concluded that although the financial report was good in Koperasi Mitra Amanah, but the financial performance in Koperasi Mitra Amanah was in a bad condition, it because of the imbalances financial between expenditure and income of the cooperative.
Analisis Strategi Pemasaran untuk Meningkatkan Pendapatan UMKM
Authors: Suryanti Ery , Lesmana Hendra , Mubarok Husni
Published: March 2021

Marketing is an activity in which a business actor offers his product to consumers in order to receive the product with all ideas and ideas so that the product can be sought after by consumers. Marketing is an important element that must be considered so that it is in line with expectations, which is to get the expected consumers. Various types of MSMEs that stand and various types of products offered from all that exist are almost the same because MSME products are easy to make with materials that are not so expensive. Of the many types of products that exist MSMEs need more creative innovation so consumers can be interested because there are types of products that are almost every day the same so here it is necessary to have the courage to create products that cannot be competed. Using a SWOT analysis can find out how the marketing strategy is right on target. Includes internal factors, namely strengths and weaknesses and external factors, namely opportunities and threats that are owned by MSMEs. As well as knowing the objectives of the marketing strategy used so that it can increase revenue with many consumers interested in the product being sold. Data collection techniques through documentation, interviews and observations. Data analysis techniques used research documentation and descriptive analysis.
Pengaruh Kompetensi, Etika Profesional dan Proses Pengendalian Manajemen terhadap Akuntabilitas Kinerja dan Fraud Akademik Akuntan Pendidik di Perguruan Tinggi Swasta Wilayah DKI Jakarta
Authors: Pamungkas Sigit , Suratno  , Rachbini Widarto
Published: March 2021

This research was intended to examined about the influence of competencies, professional ethics and management control process on performance accountability and academic fraud of teaching accountant. The study was conducted by survey method. The data used in this research were primary data collected by questioners. Based on the results of data analysis and discussion, it was obtained the following research findings: 1) the influence of the competencies, professional ethics and management control process on performance accountability are positive and not significant; 2) the influence of the competencies, professional ethics, management control process and performance accountability on academic fraud of teaching accountant are negative and significant
Pengaruh Disiplin Kerja, Pelatihan Kerja dan Kepuasan Kerja terhadap Prestasi Kerja Karyawan PT. Angkasa Tour Medan
Authors: Nazmi Hendra , Gunawan Ivannie Angel , Cindy
Published: March 2021

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisa pengaruh disiplin kerja, pelatihan kerja dan kepuasan kerja terhadap prestasi kerja karyawan PT Angkasa Tour Medan. Terjadinya penurunan prestasi kerja karyawan disebabkan disiplin kerja, pelatihan kerja dan kepuasan kerja.Metode penelitian mengunakan kuantitatif. Populasi adalah berjumlah 74 karyawan dan sampel berjumlah 74 karyawan Teknik sampling yang digunakan adalah sampline jenuh. Hasil perhitungan pengujian hipotesis secara parsial disiplin kerja berpengaruh positif dan signifikan terhadap prestasi kerja karyawan PT Angkasa Tour Medan, secara parsial pelatihan kerja berpengaruh positif dan signifikan terhadap prestasi kerja karyawan PT Angkasa Tour Medan, secara parsial kepuasan kerja berpengaruh positif dan signifikan terhadap prestasi kerja karyawan PT Angkasa Tour Medan dan secara simultan Disiplin kerja, pelatihan kerja dan kepuasan kerja berpengaruh positif dan signifikan terhadap prestasi kerja karyawan PT Angkasa Tour Medan.
Analisis Hasil Audit Pelaporan Keuangan Dana Kampanye Peserta Pemilu Sebagai Tingkat Kepatuhan Partai Politik
Authors: Rahmatika Dien Noviany
Published: March 2021

Hasil audit dalam pelaporan dana kampanye telah dipublikasikan Komisi Pemilihan Umum melalui situsnya. Audit ini meliputi semua penerimaan dan pengeluaran dana kampanye peserta pemilu. Namun, meski hasil audit dana kampanye telah diumumkan, masih banyak masyarakat yang belum bisa memahami hasil audit laporan tersebut. Masyarakat sebagai pemegang hak suara berhak mengetahui hasil audit pelaporan keuangan partai politik peserta pemilu untuk dasar pengambilan keputusan dalam melakukan pemilihan. Metode penelitian ini menggunakan penelitian deskriptif kualitatif. Penelitian ini menjelaskan secara  deskriptif kepatuhan partai politik dalam melaporkan dana kampanye peserta pemilu dari kacamata akuntansi, dilihat dari waktu yang tepat dalam pelaporan, akuntabilitas dan transparansi laporan, kepatuhan partai politik dalam pengauditan pelaporan dana kampanye, dan strategi pengawasan kecurangan pelaporan dana kampanye
Engineering a Culture of Public Engagement in the Trump Era—Challenging the Status Quo
Authors: Nguyen Luan
Published: March 2021

On May 25th, 2020, George Floyd’s death sparked an international outrage that embroils all extremes of the political, ethical, legal, and historical discourse on racist policing practices. Yet, there are STEM professionals who refrain from public and political discussions simply because they believe that these discussions are irrelevant to their professions. The purpose of this article is to call on those who have remained silent to speak out in support of the Black Lives Matter, specifically those scientific and engineering professionals who practice the “culture of disengagement” from politics and public discourse, for silence equates complicity when it comes to racism.
Repensar la Ingeniería para Superar la Crisis
Authors: León Andrés Leonardo
Published: March 2021

El presente artículo es una reflexión general sobre el papel de la ingeniería en la crisis civilizatoria, en general, y en la de la pandemia del covid-19, en particular.
Joy, Love, and Well-being: Envisioning a Future Free of Oppression
Authors: Townsend Allen , Stenger Katelyn
Published: March 2021

Both authors reflect on personal accounts of engineering toward social justice and peace. Upon reflection, each of the authors’ experiences as engineers working toward clean water indicate the presence of two existential problems for practitioners of engineering - and potentially design, architecture, and other project areas: hyper-specialization and the problem solver narrative. The authors reflect on well-intentioned efforts that seek to remove oppression from practices and foster mutual understanding, but may inadvertently be contributing to oppression, referred to as engineering parasites. Lastly, the authors envision systems free of oppression in both practice and training centered on joy, well-being, and love.
Mappa Ingeniare
Authors: Upegui Laura , Acero Andres
Published: March 2021

Un mapa interactivo que presenta un panorama de posibilidades para una práctica comprometida y abierta de la ingeniería. El mapa cuatro secciones, cada una con un video correspondiente en YouTube, que se pueden recorrer en cualquier orden. Todas las ideas presentadas son subjetivas, los autores invitan a continuar la discusión en la herramienta de “comentarios” en los enlaces de dichos videos.
Science, technology and Solidarity
Authors: Reina-Rozo Juan David , Medina-Cardona Luis Fernando
Published: March 2021

Science and technology are changing. We have seen the emergence of open and citizen-based science practices in the context of facing pandemics, such as COVID-19, xenophobia, or inequality, among others. Open science is a movement that advocates the collective construction of knowledge. This perspective has shown its importance with the emergence of rapid response initiatives to the current situation at national and international levels. This article discusses the relevance of knowledge commons and transparent objects in the era of intellectual property. Solidarity technoscientific initiatives become a vehicle to pose free culture as a pillar of a human future based on mutual support. In that sense, universities, publishers, students, the scientific and engineering community, and even citizens are creating efforts around open science intending to share results, data, designs, specifications, and even resources despite new socio-political limits and precautions. We argue that a technoscientific movement based on solidarity, free and open culture, is key to permeate and transform the various layers of governments, research institutions, and citizens-led initiatives. To address this, several examples are exposed offering a brief critical appraisal in the context of open science, a concept still in the making.
Fluir como el agua en el trabajo con comunidad: Entrevista a Mariela García Vargas
Authors: García Vargas Mariela , Gaitán-Albarracín Nicolás , Serna Angie , Palacios Possu Maria Elisa
Published: March 2021

Mariela García Vargas es socióloga egresada de la Universidad Nacional de Colombia, con Maestría en estudios del Desarrollo, del International Institute of Social Studies (Erasmus University Rotterdam). Actualmente es profesora asociada en la Universidad del Valle, está adscrita al Instituto CINARA de dicha Universidad y conjuntamente con sus colegas del Instituto ha trabajado en proyectos de gestión comunitaria de agua. Durante su trayecto académico y laboral, Mariela se ha destacado por implementar el enfoque de género, la investigación participativa y resaltar la importancia del estudio sociocultural en distintos proyectos de ingeniería en Latinoamérica.
Caminhos e enigmas contra a abstração civilizatória.
Authors: Sá Earp Julia
Published: March 2021

Uma resenha do livro "Ideias para adiar o fim do mundo",

Ailton Krenak, 2019, Companhia das Letras, Brasil, 85,

ISBN 978-85-359-3241-6