bluuebunny/crossref_metadata_2025 huggingface dataset:
DETERMINAN KINERJA REKSADANA SAHAM SYARIAH
Authors: Adelia Meidiana Rizki , Ryandono Muhammad Nafik Hadi
Published: September 2020

There are a lot of factors that determine the sharia equity mutual funds performance, included stock selection skill, market timing ability, and fund age. This study aims to understand the effect of stock selection skill, market timing ability, and fund age on the sharia equity mutual funds performance in Indonesia from 2012 to 2018. This research uses a quantitative approach using an explanatory research type. The sampling technique in this study was purposive sampling and 6 sharia equity mutual funds were selected as samples. This study uses multiple linear regression analysis. The result of the study displayed that stock selection skill and market timing ability have a significant effect on the performance of sharia equity mutual funds in Indonesia from 2012 to 2018. On the contrary, fund age have no effect on the performance of sharia equity mutual funds in Indonesia from 2012 to 2018. Keywords: stock selection skill, market timing ability, fund age, sharia equity mutual funds perfomance
ANALISIS FAKTOR YANG MEMPENGARUHI KEMISKINAN DI JAWA TIMUR PERSPEKTIF ISLAM
Authors: Adhilla Arikha Nur , Herianingrum Sri
Published: September 2020

The purpose of economic development in Islam is to achieve falah (happiness in the world and the hereafter). One of the main indicators of the success of economic development is the low level of poverty. Poverty is a complex problem that needed to solve. Several factors that influence poverty are economic growth and district/ city minimum wage. This research aims to know the influence of economic growth and district/city minimum wage on the poverty level in East Java in 2012-2016. The approach used is the quantitive research with regression analysis of the fixed-effect model (FEM) panel data. The result of the t-test in this research indicates that both economic growth and district/city minimum wage has a significant negative effect on poverty. Simultaneously, the two variables have a significant effect on poverty in East Java in 2012-2016Keywords: Economic Growth, Minimum Wage, Poverty, Islamic Macro Economic
ANALISIS DETERMINANT PROFITABILITAS PADA INDUSTRI PERBANKAN SYARIAH PERIODE 2011-2018 PENDEKATAN AUTO REGRESIVE DISTRIBUTED LAG (ARDL)
Authors: Permatasari Gita Martha , Filianti Dian
Published: September 2020

This study aims to determine the influence of the Macro Economy, namely GDP and Inflation and Bank Characteristics, namely CAR, FDR, NPF, BOPO and Size on the Profitability of the Sharia Banking Industry in Indonesia in the 2011 - 2018 Period. The data used are secondary data, namely quarterly data obtained from the official website of Bank Indonesia (www.bi.go.id), Badan Pusat Statistik (www.bps.go.id), and Statistik Perbankan Syariah reports published by OJK (www.ojk.go.id). The sampling method used was purposive sampling method. The analysis technique uses the ARDL (Autoregressive Distributed Lag) model with statistical tools EViews 9. The results of the study show that in the short term of the GDP, Inflation, BOPO, Size variables, they have a significant effect on the profitability of the Sharia Banking Industry and the CAR, FDR, NPF variables have no significant effect on profitability of Islamic Banking Industry. Meanwhile in the long run of the GDP, BOPO, Size variables, they have a significant effect on the profitability of the Sharia Banking Industry and the Inflation, CAR, FDR, NPF variable does not significantly influence the profitability of the Sharia Banking Industry.Keywords: Profitability, Sharia Bank, ARDL
ANALISIS KOMPARASI PENERAPAN INTERNET FINANCIAL REPORTING OLEH ORGANISASI PENGELOLA ZAKAT (OPZ) DI INDONESIA
Authors: Hanafiyah Basyasyatul , Suprayogi Noven
Published: September 2020

The purpose of this study was to determine the differences of Internet Financial Reporting (IFR) index between Lembaga Amil Zakat Nasional (LAZNAS)  and Badan Amil Zakat Nasional Provinsi (BAZNASPROV) in Indonesia. This research uses a quantitative approach with an independent sample t-test. The population in this study is the official website of LAZNAS and BAZNASPROV in Indonesia. Sample selection using purposive sampling technique with two criteria. The website have to be can accessed properly, furthermore LAZNAS and BAZNASPROV have been inaugurated for more than 2 years. The data used is secondary data. Data collection was obtained from the official websites of LAZNAS and BAZNASPROV in Indonesia. The results of this study indicate that there is no significant difference in the IFR index between LAZNAS and BAZNASPROV. Based on the four IFR components used, one and only component showed significant difference is technology used. However, the results obtained that between LAZNAS and BAZNASPROV still do not provide maximum on internet financial reporting yet.Keywords: Internet Financial Reporting, LAZNAS, BAZNASPROV
PEER TO PEER LENDING SYSTEM IN HIFDUN MAAL PERSPECTIVE: EVIDENCE FROM THE FINTECH COMPANY OF INVESTREE
Authors: Zustika Anisa Fadilah , Yudha Ana Toni Roby Candra
Published: September 2020

The technology-based financial management system or so-called financial technology (fintech) has become a trend in the millennial era, both with sharia or conventional labels. This study aims to determine and examine the operational mechanisms and implications of the application of the peer to peer lending system, which is used as a transaction method both in funding and financing. The approach used is qualitative, an approach that prioritizes the subjectivity aspects of researchers and informants. The informants of this study are experts from several stakeholders such as the MUI of East Java, Masyarakat Ekonomi Syariah (MES) branch of Semarang, and 2 sharia fintech business owners and practitioners in East Java. The study results obtained are fintech based on a peer to peer lending system (P2PL) in the perspective of hifdzu mal (Investree company case study) is an online loan transaction that is consistent with the theory of hifdzu maal. The suitability of the transaction with hifdul maal, because each agreement is clear and in accordance with sharia provisions such as fair, mutually committed, and protect ownership. Suggestions from this study are the need for the addition of sharia supervisory board (DPS) for fintech, collaboration with universities in business development so that literacy and inclusion of fintech can be more extensive and developed.Keywords: fintech, peer to peer lending (P2PL), protection of wealth
PENDAYAGUNAAN ZAKAT MOBILE DALAM PENGHIMPUNAN ZAKAT
Authors: Syahputra Rendy Pambajeng , Hendratmi Achsania
Published: September 2020

The utilization of mobile zakat-based technology on smartphones has been developed through the Zakat Kita application by Nurul Hayat. This research is a case study method. The results of the study indicate that the utilization of mobile zakat is conducted by using Zakat Kita in the process of collecting ZIS funds is still not optimal. The renewal of the system from the application itself is in the development stage; the lack of the maximum application marketing process carried out also causes the collection process through the application is still not optimal. The results of the study also showed that although the collection results through applications showed an increase, the number of users of the application did not show a significant improvement. Utilization of our zakat application has met the empowerment indicators set by the Puskas BAZNAS by fulfilling social, cultural, economic, propaganda and environmental indexes.Keywords: Utilization, Zakat Mobile, Technology, Zakat
Exames diagnósticos de síncopes em portadores de marca‑passo cardíaco
Authors: Cunha Gisele Schinaider da , Rocha Eduardo Arrais , Pereira Francisca Tatiana Moreira , Monteiro Marcelo de Paula Martins , Tavares Aline Bezerra , Viana Junior Antonio Brazil , Quidute Ana Rosa Pinto
Published: September 2020

Introdução: As síncopes podem representar elevado risco de morbimortalidade em determinadas populações. Objetivo: Investigar os resultados dos métodos complementares utilizados no diagnóstico das síncopes em portadores de marca-passos (MP). Metodologia: Foram recrutados participantes do ambulatório de Arritmias e Marca-passo do Hospital Universitário Walter Cantídio, sendo incluídos portadores de MP uni ou bicameral implantados nos últimos 10 anos por doença do nó sinusal ou bloqueio atrioventricular, com capacidade analítica dos eletrogramas endocavitários (EGM), sendo avaliados clinicamente por questionários específicos e análise dos EGM. Demais exames foram solicitados de acordo com a suspeita clínica, como o Holter 24h, Tilt teste, Teste de Hipersensibilidade do Seio Carotídeo ou Estudo Eletrofisiológico. Resultados: O Tilt teste diagnosticou síncopes neuromediadas em quase 1/3 dos casos. A análise computadorizada dos EGM apresentou elevada capacidade diagnóstica, tendo determinado a etiologia arrítmica ou por falhas do MP em 27,6% dos casos. O Holter 24hs auxiliou na investigação em 18,7% dos casos. Conclusão: Os testes do marca-passo com as análises de seus eletrogramas armazenados e o Tilt teste foram os melhores métodos para o diagnóstico etiológico das síncopes em portadores de MP cardíaco.
Berry primary and secondary metabolites in response to sunlight and temperature in the grapevine fruit zone
Authors: Deloire Alain , Rogiers Suzy , Antalick Guillaume , Pellegrino Anne
Published: September 2020

The chemical composition of berries at harvest, which will affect wine styles, is determined by complex physiological processes occurring from set through the fruit’s lifetime to maturity, and this is closely intertwined with environmental and crop management factors. Among those factors, climatic conditions within the fruit zone (i.e. microclimate), such as light and temperature, are well-known to aﬀect the physiology of the fruit at the skin, pulp and seed levels. This article will present the potential of leaf thinning in the bunch zone to modify cluster microclimate and berry composition.
The Efficiency of Garlic Supply Chain Actors Measured using Data Envelopment Analysis (DEA) Method in Karanganyar, Indonesia
Authors: Wahyuningtyas Betha , Kusnandar Kusnandar , Purnomo Sutrisno Hadi
Published: September 2020

One of the obstacles to the development of agribusiness is related to supply chain management. The availability of supply is the most important factor in influencing supply chain performance. Without a stable and routine supply, supply chain performance will be disrupted. Karanganyar Regency is one of the production centers of horticultural commodities, particularly garlic. This study aimed to analyze the efficiency of each garlic supply chain actor in Karanganyar Regency. The research was conducted from March to April 2019. The efficiency of each supply chain actor in this study was measured using Data Envelopment Analysis (DEA) method. Performance measurement was done through the DEA approach and the performance attributes were input and output variables. The respondents observed were 50 farmers and 13 supply chain actors working in institutions. The samples of farmers were taken using purposive sampling technique, while the samples of supply chain actors were obtained using snowball sampling. The results have shown that the most efficient supply chain actors were retailers with an efficiency value of 1 (100%), while inefficient supply chain actors were farmers with an average efficiency value of 0.709. From a total of 50 Decision Making Unit (DMU) of total farmers, 13 DMU (26%) were efficient, while 37 DMU (74%) were inefficient and further need improvements, like using certified seeds and suitable fertilizer recommendations, as well as reducing external labor during the process of maintenance, harvesting and post-harvest. Farmers are expected to have the desire to learn from referral farmers.
Growth Evaluation of Banana cv. Barangan as the Effect of Trichoderma sp. and Covering Types during Acclimatization Process
Authors: Sparta Andre , Emilda Deni
Published: September 2020

Acclimatization is one of the important processes in banana micro propagation before plantlets/planting materials are ready to be cultivated in the field. Trichoderma sp. are well known as plant promoter fungi that can promote plant growth and increase survival rate of plantlets. The study was arranged in a Completely Randomized Factorial Design with two factors and four replications. The first factors was covering type i.e. 1) individual covering and 2) mass covering. The second factor was the proportion of Trichoderma addition into manure, namely A) manure without the addition of Trichoderma sp. (control), B) Trichoderma sp. : manure = 1 : 400 (w/w), C) Trichoderma sp. : manure = 1 : 800 (w/w) and D) Trichoderma sp. : manure = 1 : 1,200 (w/w). The purpose of this study was to investigate the effect of Trichoderma sp. applications and covering types in the growth of banana plantlets cv. Barangan during the acclimatization process. The results showed that the best treatment to induce plantlet growth during the acclimatization process was the addition of Trichoderma sp.: manure with 1 : 400 (w/w) proportion and individual covering. The combination of Trichoderma sp. : manure with 1 : 400 (w/w) proportion and individual covering produced plant height and leaf length 8.5 cm and 4.4 cm, respectively, compared to the treatment without Trichoderma sp. addition that produced plantlets with 6.6 cm height and 3.4 cm leaf length. No significant interaction was shown between Trichoderma sp. proportions and covering types on leaf width, the number of leaves and root length parameters.
Assessing the Zero Hunger Target Readiness in Africa in the Face of COVID-19 Pandemic
Authors: Otekunrin Olutosin Ademola , Otekunrin Oluwaseun Aramide , Fasina Folorunso Oludayo , Omotayo Abiodun Olusola , Akram Muhammad
Published: September 2020

Sustainable Development Goal 2 (SDG 2) is hinged on achieving zero hunger target globally by 2030. Many developing countries, especially African countries, are challenged with extreme hunger that are often caused or compounded by bad governance, conflicts and climate change. In this paper, we assess Africa’s readiness towards attaining the zero hunger target by 2030 in the face of COVID-19 pandemic. Patterns of Global Hunger Index (GHI) and each of its indicators across Africa are compared before the pandemic (2000-2019). The effect of the pandemic on the hunger situation in Africa is discussed by highlighting the mitigating measures put in place by selected African governments. We have found that most African countries have recorded steady reduction in their child mortality rates but high prevalence of undernourishment, stunting and child wasting indicates significant challenges hampering the achievement of the zero hunger target. The study recommends that African governments should prioritize sustainable agricultural practices and give serious attention to the formulation and implementation of policies that reduce hunger against the COVID-19 pandemic.
MODEL-MODEL PERMAINAN AUD DI RUMAH (STUDI DESKRIPTIF DI TK AISYIYAH KP DADAP SELAMA MASA PANDEMI COVID-19)
Authors: Lubis Rahmat Rifai , Hasibuan Nurhayati , Winarsih Rina , Irawati Irawati
Published: September 2020

Penelitian ini bertujuan untuk menganalisis, (1) model-model permainan AUD di rumah selama masa pandemi Covid-19 di TK Aisyiah Medan, (2) Hambatan yang dialami oleh guru dalam menerapkan kegiatan bermain AUD di rumah selama masa pandemic Covid-19. Penelitian ini dilakukan dengan menggunakan metode penelitian kualitatif berbasis studi deskriptif. Teknik pengumpulan data dilakukan menggunakan teknik Observasi, wawancara, dan dokumentasi. Kesemua teknik pengumpulan data tersebut dilakukan secara online. Adapun hasil penelitian menunjukkan bahwa: (1) Model permainan untuk pengembangan aspek Bahasa di antaranya ialah bercerita pengalaman, dan bernyanyi individu. Model permainan untuk pengembangan aspek sosio emosional ialah permainan tebak raut wajah dan permainan saling berpasangan. Model permainan untuk pengembangan aspek motorik anak ialah permainan engklek dan lompat garis. (2) Adapun hambatan yang dihadapi ialah: hambatan jaringan internet yang membuat akses pembelajaran menjadi terganggu, kurangnya antusias orang tua dalam pembelajaran daring, timbulnya sikap jenuh pada diri anak, kesulitan dalam menilai hasil kegiatan bermain.
Quantitative Evaluation of the Relationship Between Slope Gradient and Infiltration Capacity Based on a Rainfall Experiment Using Pit Sand
Authors: Danjo Toru ,   Storm, Flood and Landslide Research Division, National Research Institute for Earth Science and Disaster Resilience (NIED) 3-1 Tennodai, Tsukuba, Ibaraki 305-0006, Japan, Ishizawa Tomohiro
Published: September 2020

The infiltration of rainfall into a slope surface may affect slope stability; thus, it is important to understand the amount of rainfall infiltration (hereafter referred to as the “infiltration capacity”) for a slope surface layer when evaluating slope stability. This research focuses on slope gradient, a factor affecting the infiltration capacity, and performs two types of water-spraying experiments using pit sand under the same conditions but with different slope gradients. In the first experiment, the surface flow rate and soil loss were measured using an earth-tank model with a horizontal distance of 0.5 m, depth of 0.1 m, and width of 0.2 m to form slope gradients of 2°, 20°, and 40° to clarify the effect of slope gradient on the infiltration capacity. In the second experiment, a water-spraying experiment that closely simulated natural rainfall was performed at a large-scale rainfall facility owned by the National Research Institute for Earth Science and Disaster Resilience (NIED), Japan. This experiment used an earth-tank model with a horizontal distance of 1.21 m, depth of 0.5 m, and width of 0.5 m to form slope gradients of 2°, 10°, 20°, 30°, and 40° with the aim of proposing a quantitative evaluation method for the relationship between the slope gradient and infiltration capacity. The results showed that the soil loss and infiltration capacity increased as the slope gradient increased in the case of the pit sand used in the experiments. This was confirmed to be due to the fact that an increased gradient allowed grains with diameters of <50 μm in the slope surface layer to flow out easily, thereby increasing the infiltration capacity. In addition, the relationship between the rainfall intensity and infiltration capacity revealed that the infiltration capacity varied depending on the rainfall intensity and slope gradient, which is unlike the relationship for constant values such as the permeability coefficient. Moreover, the research findings indicated a strong, positive linear relationship (R2 = 0.98) between the slope gradient and fitting factor Ic. Therefore, the relationship between rainfall intensity and the infiltration capacity could be expressed using the fitting factor Ic. This suggests the possibility of quantitatively evaluating the relationships between rainfall intensity, the infiltration slope gradient, and the infiltration capacity.
Action Research on Bosai Map Cycle –Communications and Interactions Among Stakeholders Involved in Mapmaking Activities–
Authors: Okada Natsumi , Yamori Katsuya ,   Department of Social Informatics, Graduate School of Informatics, Kyoto University Gokasho, Uji, Kyoto 611-0011, Japan,   Disaster Prevention Research Institute (DPRI), Kyoto University, Kyoto, Japan
Published: September 2020

In recent years, participatory bosai (disaster prevention) map creation activities have been gaining ground for the effective promotion of community-based disaster management. The participation of school-going children and local residents is a key feature of this map creation activity. Engagement is important for promoting ownership and the effective use of bosai maps. However, there still remains a “just make and complete” problem, even when a bosai map is successfully created in a participatory manner. In order to solve this issue, it is important to focus not only on the map, but also on the preparation process and the period after its completion. This study conceptualizes the entire process of bosai mapmaking as a “bosai map cycle.” The research was implemented in the manner of action research to deal with the practical issues we faced during school disaster education of bosai mapmaking, and is aimed at overcoming potential issues by activating the “bosai map cycle.” Consequently, diverse people were involved in bosai mapmaking, including local residents who were not previously involved in the process. It is important to carry out bosai map creation activities as a cycle of pre- and post-creation.
EVALUASI KEBIJAKAN PENGELOLAAN LINGKUNGAN PERTAMBANGAN DI PULAU OBI PROVINSI MALUKU UTARA
Authors: Zam Zam Zulkifli , Putrawan I Made
Published: September 2020

Nickel mining activities in Obi Island, North Maluku Province use open-pit techniques, causing environmental problems. The purpose of this study was to evaluate the environmental conditions of the mining area and evaluate the obligations of the government of South Halmahera Regency in preparing and implementing environmental management instruments in accordance with UU No.32/2009. This research is a policy research to evaluate mining activities, using the Haas & Springer evaluation model. The results showed that mining activities in Obi Island, North Maluku Province caused a decrease in the quality of the environment, due to the Government of South Halmahera Regency which was not consistent in protecting and managing the environment, especially in the mining area, this can be seen from the absence of RTRW / RPMJD KLHS Documents, implementation of the UKL / UPL AMDAL that is not yet optimal, and there is no standard for B3 waste management and B3 waste dumping to the environmental media. Thus, the local Regency Government has not been able to implement environmental law policies properly, effectively and efficiently.
The influence of profitability, firm size, productivity and reputation of the auditor on the rating of Sukuk.
Authors: Pranoto Galih Estu , Anggraini Ratna , Takidah Erika
Published: September 2020

The purpose of this research is to find out the effect between the profitability, firm size, productivity, and auditor reputation toward rating sukuk. Rating sukuk is the dependent variables in this research were measured by scoring technique based on Pefindoâ€™s rating. For the independent variables in this research, using profitability were measured by return of equity ratio, firm size were measured by natural logarithm of total asset, productivity were measured by comparison sales with employees, auditor reputation using dummy method. This research using secondary data which is non bank companies from Indonesian Stock Exchange Listed Company and rated by Pefindo in 2009-2013. While the sampling method used was purposive method which is overall 35 sample choose. This research uses logistic ordinal regression to test the hypothesis with SPSS computer program.

The research result show that produktivity and auditor reputation partially have a significant negative influence toward rating sukuk, while profitability and firm size have no significant influence toward rating sukuk.
The influence of temporary differences between accounting and tax revenues, proprietary costs and liquidity on profit growth
Authors: HASANAH NURAMALIA , PRIHATNI RIDA , AYUMASTUTININGSIH AYUMASTUTININGSIH
Published: September 2020

This study aimed to examine the influence of temporary differences between accounting profit and tax, proprietary costs, and Liquidity toward earnings growth of the companies listed in Indonesia Stock Exchange (IDX) 2011-2012. The factors examined in this study are temporary differences between accounting profit and tax, proprietary costs, and liquidity as an independent variable, while earnings growth has the dependent variable. This study used a descriptive quantitative method using secondary data and the number of samples collected was thirty- eight (38) that have met the criteria the researchers used purposive sampling. From the data that has been collected and then processed and analyzed using multiple regression analysis with a significance level of 0.05.

This research proves temporary differences between accounting profit and tax has no significant influence on earnings growth, proprietary cost has no significant influence on earnings growth, and liquidity has negatively significant influence earnings growth. Temporary differences between accounting profit and tax, proprietary costs, and liquidity together or simultaneously significant influence toward the earnings growth.
PENGARUH IMPLEMENTASI KINERJA LINGKUNGAN TERHADAP RETURN SAHAM YANG DIMODERASI CORPORATE GOVERNANCE
Authors: Purwaningsih Eny
Published: September 2020

The purpose of this research is to determinethe influence ofimplementation environmentalperformance onstock returnwith corporate governance as moderating variable. Cumulative Abnormal Return used as a proxy for stock return. Dataforthis research were obtainedfrom secondary data by purposive sampling method. There are 85 manufacturing companieslisted in IDX complying with PROPER KLH RI on 2013-2017that used as sample. This research usessimple linear regression technique as method of analysis.

This research results show that the implementationenvironmental performance has a positive influence to stock return. The results on moderating variable show that the corporate governance use proxy is skill of independent commissioner and skill of audit committee did not mediaterelation between the environmental performance withstock return.

Keywords: Stock return, environmental performance, PROPER, corporate governance, independent commissioner, and audit committee.
FAKTOR-FAKTOR YANG MEMPENGARUHI PENCIPTAAN NILAI PEMEGANG SAHAM PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI
Authors: Handarini Dwi
Published: September 2020

Dalam dunia investasi, kepentingan pemegang saham adalah hal utama bagi perusahaan. Setiap perusahaan selalu berusaha untuk meningkatkan nilanya, sehingga dapat meningkatkan kekayaan pemegang saham. Pada hakikatnya pemegang saham adalah pemilik sisa kekayaan perusahaan, setelah segala kewajiaban dipenuhi. Peningkatan nilai pemegang saham suatu perusahaan menunjukkan peningkatan kinerja dari perusahaan itu sendiri. Berbagai keputusan perusahaan memiliki dampak beragam pada nilai pemegang saham. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang mempengaruhi penciptaan nilai pemegang saham pada 111 perusahaan manufaktur yang terdaftar dan diperdagangkan selama 2011 â€“ 2015 di BEI. Nilai pemegang saham dalam penelitian ini diukur dengan menggunakan proksi niai pasar terhadap nilai buku (MBV). Menggunakan metode kualitatif dengan 555 observasi sampel, hasil penelitian ini meunjukkan bahwa kebijakan pendanaan eksternal melalui hutang dan ekuitas berpengaruh terhadap penciptaan nilai pemegang saham. Sementara itu, pendanaan sendiri tidak berpengaruh terhadap nilai pemegang saham. Faktor lain yang juga berpengaruh terhadap penciptaan nilai pemegang saham dalam penelitian ini adalah profitabilitas perusahaan, kebijakan dividen, dan ukuran perusahaan. Ketiga faktor tersebut memberipengaruh positif terhadap nilai pemegang saham. Setiap perusahaan diharapkan mampu mengambil kebijakan yang tepat, sehingga dapat mengoptimalkan nilai pemegang sahamnya.
IMPROVEMENT OF THE ACCOUNTING LISTING DATABASE SYSTEM IN MANAGEMENT INFORMATION SYSTEM FOR ACCOUNTING AND FINANCE OF STATE PROPERTY (SIMAK BMN) BLU UNJ ABOUT CONSTELATION AMORIZATION OF INTEGRATED ASSETS MANAGEMENT
Authors: Nusa Perdana Petrolis
Published: September 2020

This Community Service activities are carried out using the substantive developing database approach to assertions - accounting management assertions of intangible assets recorded in the State - Owned Financial Management Information System (SIMAK BMN) of the Public Service Agency of Universitas Negeri Jakarta. The substantive developing database carried out includes assertions - occurrence assertions, completeness, valuation, right and obligation and disclosure. The results of the substantive developing will be used as follow-up material from the recommendations of the findings of the Republic of Indonesia Supreme Audit Agency to the Republic of Indonesia Ministry of Technology and Higher Education where the Public Service Agency of Universitas Negeri Jakarta is one of the entities that sampling BPK RI.

The Community Service activity is also an alternative discussion to be a guideline for the existence of a research gap in the implementation of the PSAK (Statement of Financial Accounting Standards) Number 19 concerning intangible assets that adopt the basis of IFRS (International Financial Reporting Standards) where financial reports on assets become reliable, must be assessed based on fair value. PSAK 19 regulates the appraisal time to be carried out at the latest 3 years and at the latest every 5 years. This is where a phenomenon occurs, where if the appraisal is carried out in the 5th year while the amortization period of the intangible asset has been completed before 5 years, then the audit cannot be carried out based on the audit management assertions and make the asset the subject of audit findings potentially affecting audit opinion if material.Participants were given training on tips for managing a procurement of intangible fixed assets, both in the context of procurement by the university or by other units in certain circumstances, and systematically recording the SIMAK BMN UNJ after first carrying out asset reconciliation regular with the accounting and reporting section.
PENGARUH CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, DAN KUALITAS AUDIT TERHADAP INTEGRITAS LAPORAN KEUANGAN
Authors: Raditiana Jumi
Published: September 2020

Penelitian ini bertujuan untuk menguji pengaruh kualitas audit, tata kelola perusahaan, dan ukuran perusahaan terhadap integritas laporan keuangan. 27 sampel yang digunakan pada penilitian ini adalah perusahaan perbankan yang aktif diperdagangkan dan terdaftar di bursa efek Indonesia sebelum tahun 2012 dengan tahun observasi dari tahun 2012 sampai 2015 dan ditentukan dengan metode purposive sampling. Teknik analisis yang digunakan adalah regresi data panel menggunakan aplikasi E-Views 9. Penelitian ini menggunakan model fixed effect dari hasil uji Chow dan uji Hausman. Hasil dari penelitian ini mengindikasikan bahwa secara bersama-sama, kualitas audit, tata kelola perusahaan, dan ukuran perusahaan berpengaruh terhadap integritas laporan keuangan. Namun secara individual, tata kelola perusahaan dan ukuran perusahaan tidak berpengaruh terhadap integritas laporan keuangan. Sedangkan kualitas audit berpengaruh positif terhadap integritas laporan keuangan.
AKANKAH AKRUAL DISKRESIONER MEMPENGARUHI KOMPENSASI DIREKSI?
Authors: Ulupui I G K
Published: September 2020

Tujuan utama penelitin ini adalah untuk menguji pengaruh antara discreationary accrual dengan kompensasi eksekutif di perusahaan BUMN yang terdaftar di BEI dengan mempertimbangkan adanya pengaruh ukuran perusahaan dan kinerja perusahaan. Data diuji dengan menggunakan regresi dengan menggunakan data panel. Hasil pengujian menunjukkan bahwa dengan memperhatikan besaran size dan kinerja perusahaan maka terdapat pengaruh variable discreationary accrual terhadap kompensasi eksekutif positif signifikan.
Pengaruh Water Awareness Terhadap Kinerja Perusahaan
Authors: Dwianika Agustine
Published: September 2020

Pengurangan biaya dapat dilakukan dengan adanya efisiensi terhadap tata kelola air. Dorongan kesadaran lingkungan yang baik, sangat penting dalam  praktik tata kelola. Fenomena kelangkaan air terutama untuk industri dapat  menghambat laju usaha. Terutama terkait kinerja perusahaan secara berkelanjutan. Studi ini bertujuan untuk memberikan dukungan empiris akan model pengukuran baru dalam upaya meningkatkan keberlanjutan kinerja perusahaan, dengan mempertimbangkan kesadaran akan pengelolaan air dan lingkungan area kerja. 100 responden diambil dengan metode purposive sampling yang mewakili 20 perusahaan manufaktur. Penelitian ini menjelaskan tentang analisis water awareness terhadap kinerja perusahaan. Hasil menunjukkan dukungan atas aspek kesadaran tata kelola air terhadap upaya peningkatan kinerja perusahaan secara berkelanjutan pada perusahaan manufaktur di Indonesia.
MODELING THE VOLATILITY FOR LONG TERM INTEREST RATE RETURNS IN THE NIGERIA BOND MARKET USING CONDITIONALY HETEROSCEDASTIC MODELS
Authors: Olaniyan Sunday , Dallah Hamadu
Published: September 2020

Investigating the volatility of ﬁnancial assets is fundamental to risk management. This study used generalized Autoregressive Conditional Heteroscedastic Volatility models to evaluate the volatility of the long term interest rate of Nigeria's financial market. We also incorporated three innovations distributions viz: the Gaussian, the student-t, and the Generalized Error Distribution (GED) in the modeling process under the maximum likelihood estimation method. The results show that GARCH (GED) is the most performing model for describing the volatility of three and twenty-year interest rate returns while TARCH (GED) is the most suitable model for describing the volatility of five and ten-year interest rate returns in Nigeria. The preferred models will help in the development of tools for effective risk management by monitoring the behavior of long term interest rates.
On the coupling influence of the relative position of human trunk with respect to the overhead high-voltage power line
Authors: Salceanu Alexandru , Paulet Marius Valerian , Neagu Constantin Dan , Bordeianu Dragos Florin
Published: September 2020

In this article, we present our study of the relevance of the relative position of the human torso with respect to the plane of the supporting pylons of various Overhead High-Voltage Power Lines from the perspective of currents induced by the generated magnetic fields. A homogenous model of the human body that considers the trunk as an elliptic cylinder has been developed in CST Studio software. Due to the necessary theoretical brevity, the results obtained by the simulation for the loop currents along the perimeters associated with the large (28 cm) and, respectively, the small (16 cm) axis of the elliptical cross-section of the trunk are presented and discussed. Simulations have been performed for five relative positions (0°, 30°, 45°, 60°, 90°) of the human trunk with respect to the plane of the transmission towers and for two types of symmetric, double three-phase networks (110 kV and 640 A, 220 kV and 960 A, respectively), with the normal supporting poles SN 110252. We present the solutions and the selected boundary conditions with the aim of using CST software in the domain of industrial frequency. The obtained results make it possible to formulate recommendations on the reduction of human exposure to magnetic fields.
Measuring a farm's profitability after adopting precision agriculture technologies: A case study from Italy
Authors: Bucci Giorgia , Bentivoglio Deborah , Belletti Matteo , Finco Adele
Published: September 2020

Precision agriculture (PA) offers the opportunity for farmers to improve both efficiency in managing resources and optimisation of process inputs, thus increasing their whole farm’s profitability. Despite these well-known benefits, the adoption of PA technologies (PATs) is still challenging due to socio-economic barriers and unique characteristics of the farms: cropping systems, technical developments, field sizes and farm scale. The economic aspect is undoubtedly one of the most important aspects to consider before adopting PATs. In most of the cases, farmers are reluctant to introduce precision farming systems since the costs and uncertainty about the profitability and advantages need to be addressed. This study aims to explore how PATs could affect the profitability of a representative Italian farm specialising in the production of cereals, making this a case study. In detail, an economic analysis was applied to determine the profitability of the farm, which showed that the adoption of PAT’s increased the yield of durum and soft wheat and significantly reduced the cost of mechanical operations and technical means. Therefore, the potential gains from the adoption of PATs challenges policymakers to design targeted interventions which could encourage their uptake. This paper is an extended version of the original contribution presented to the 2019 IEEE International Workshop on Metrology for Agriculture and Forestry (MetroAgriFor) in Portici, Italy.
Genome-wide DNA Variants Identify Genetic Diversity and Population Structure of Leptosphaeria maculans in Western Canada
Authors: Chen Qilin , Peng Gary , Kutcher Randy , Yu Fengqun
Published: September 2020

Background: Leptosphaeria maculans is a serious concern for canola production in Canada. For effective management, knowledge of the pathogen’s genetic variability and population structure is a prerequisite. Despite some information on race dynamics of the western Canadian L. maculans population in recent years, genetic diversity based on a large number of genome-wide DNA variants has not been investigated.Results: From 1,590 L. maculans isolates collected from 23 field sites in three provinces: Manitoba, Saskatchewan and Alberta, Canada, in the years 2007-2008 and 2012-2014, 150 representative isolates were selected and whole-genome sequenced, and 31,870 polymorphic DNA variants (SNPs and InDels) were used to study L. maculans genetic diversity and population structure. Cluster analysis showed that the genetic diversity levels and isolate groupings varied with the number and genomic regions of the variants involved; isolates collected in 2012-2014 were more genetically diverse than those collected in 2007-2008 when genome-wide variants were considered. The genome wide association study (GWAS) detected variants in egn4_Lema_T86290 (AvrLm4-7), egn4_Lema_T86300 and egn4_Lema_T86310 associated with the year of collection, but no variants was found to be associated with the province or specific location from which the isolates were collected. Population structure analysis indicated the presence of three distinct sub-populations in western Canada. While isolates from Saskatchewan were mainly of one sub-population (sub-pop1), the Alberta isolates comprised two sub-populations (sub-pop1 and sub-pop2), and all the 3 subpopulations were found in Manitoba.Conclusion: The genetic diversity of the western Canadian L. maculans population varied among provinces. It was highly admixed in Manitoba, followed by that in Alberta. The Saskatchewan population had the lowest genetic diversity. Significant genome variation between 2007-2008 and 2012-2014 occurred in the genes egn4_Lema_T86290 (AvrLm4-7), egn4_Lema_T86300 and egn4_Lema_T86310), with AvrLm4-7 becoming much more common in the L. maculans population in the later period.
Marital Adjustment Mediated Acculturation on Depressive Symptoms Among Immigrant Women: A Cross-Sectional Study in Taiwan
Authors: Lien Mei-Huei , Huang Sheng-Shiung , Yang Hao-Jan
Published: September 2020

Background: Immigrant women in Taiwan experience a variety of acculturative and marital problems that result in an inequity of mental health. This study examined the mediational role of marital adjustment on the relationship between the acculturation and depressive symptoms of immigrant women in Taiwan.Methods: All the participants (N = 127) were interviewed to collect data regarding their basic sociodemographics, depressive symptoms, acculturation (using language proficiency and years in Taiwan as indicators), and marital adjustment. The correlation between the various variables was calculated by Pearson correlation coefficients and a Sobel test was used to examine the mediational effect of marital adjustment between acculturation and depressive symptoms.Results: Results from the Sobel test indicated that the length of residency alleviated depressive symptoms (β = -0.62, p = 0.03) and marital adjustments have a mediational effect on the relationship between years in Taiwan and depressive symptoms.Conclusion: Marital adjustment deteriorates with the length of residency, thereby causing the occurrence of depressive symptoms. Findings suggest providing immigrant families with programs and resources to assist them in adapting to their marriages and enhance the mental health of immigrant women.
Information Literacy of Nurses in Shaanxi Province, China: A Cross-sectional Descriptive and Multicentre Survey
Authors: Wu Chao , Fan Jiayong , Zhang Linyuan , Du Yanling , He Shizhe , Yu Lirong , Chen Hongfang , Jiang Wei , Shang Lei , Lang Hongjuan
Published: September 2020

Background: With the advent of the information age, rapid progress has been made in Chinese medical and health services. As the main force to give thorough, systematic and integral services for patients, nurses play an important role in the development of information-based medical care. However, there is a lack of research on the information literacy of nurses in the hospitals of different levels in China.Methods: We selected 30 hospitals in Shaanxi Province by convenient sampling method and distributed 3,480 questionnaires from March to July 2020. The self-reported questionnaire included general information of nurses and their information literacy scale which was filled in the form of anonymity on the Internet. We then performed descriptive analyses, univariate analysis and multiple linear regression analysis on the collected data.Results: We obtained 3,011 valid questionnaires, with the response rate of 94.71% (n=3,296). The total score of information literacy of 3,011 nurses was 114.18 ± 18.62, including 115.39 ± 17.66 for tertiary hospital nurses, 114.65 ± 19.02 for secondary hospital nurses and 105.00 ± 18.68 for primary hospital nurses (F=33.755, P=0.000). The nurses who were in primary hospital, with low education background or at older age, could not use database, had not participated in information literacy training, spent less spare time on learning, read less literature, had lower information literacy level (F＝39.687, P＝0.000). Conclusions: There are differences in nurses' information literacy among hospitals of different levels and several factors are associated with the information literacy. Since the information literacy of nurses in primary hospitals is the lowest, we should pay special attention to improving their information literacy, in particular. The government should strengthen information support and organize information literacy training. The hospitals should offer courses, lectures, seminars to improve the information literacy of nurses. Nurses should improve their information skills, read the latest professional literature, and constantly improve themselves.
Using the Electronic Medical Record to Increase Testing for HIV and Hepatitis C Virus in An Appalachian Emergency Department
Authors: Burrell Carmen , Sharon Melinda J. , Davis Stephen , Feinburg Judith , Wojcik Elena M. , Nist Julia , Lander Owen , Boley Valerie , Burns Justin , Martin Ian B.K.
Published: September 2020

Background: The ongoing Appalachian opioid epidemic has led to increasing hepatitis C virus (HCV) infections among people who inject drugs (PWID), and Human Immunodeficiency Virus (HIV) outbreaks have been observed. The primary objective of this study was to use the electronic medical record (EMR) to increase HIV and HCV testing in a central Appalachian academic emergency department. A secondary objective was to increase linkage to care using patient navigators. Methods: EMR algorithms based on current Centers for Disease Control and Prevention HIV and HCV testing recommendations were created that triggered Best Practice Alerts (BPAs), giving providers a one-click acceptance option to order HIV and/or HCV testing. Placards were placed in care areas, informing patients of the availability of routine screening. Patient navigators facilitated linkage to care for seropositive patients. Results: The BPA appeared 58,936 times on 21,098 patients eligible for HIV screening and 24,319 times on 11,989 patients eligible for HCV screening over a one-year period. Of those, 7,106 (33.7%) patients were screened for HIV and 3,496 (29.2%) patients were screened for HCV, for an overall testing increase of 2,269% and 1,065% for HIV and HCV, respectively. Linkage to care increased by 15% for HIV to 100%, and 14% for HCV to 64%. Conclusion: HIV and HCV screening and linkage to care were increased in an academic ED setting in central Appalachia using EMR alerts. This approach could be utilized in multiple ambulatory settings. Increased testing and earlier linkage to care may help combat the current injection drug use-related HCV epidemic and avoid additional HIV outbreaks
Multimodal Simulation in Stroke: A Standardized and Virtual Patient With Mobile Tracking App for Interprofessional Training
Authors: González Victor Navia , Stegmeier Robert Partarrieu , Millar Daniela Ahumada , Armijo Soledad , Lavados Pablo
Published: September 2020

Background: Ischemic stroke is a time-dependent disease, with early diagnosis and interdisciplinary and coordinated management between pre-hospital and in-hospital being key to patient management. Interprofessional training has incorporated various teaching technologies, such as simulation with standardized patients, virtual simulators, and telephone applications for tracking clinical processes. There are few publications regarding the impact of multimodal and interprofessional training on initial stroke management. The objective of this work was to evaluate the impact on confidence, perception of knowledge and satisfaction of the participants of a multimodal workshop for interprofessional training in the initial management of stroke.Methods: A workshop was organized with pre-hospital and intra-hospital interprofessional groups, based on standardized patient simulation, virtual simulation and a telephone application for tracking clinical processes. A questionnaire was applied to the 26 participants to investigate the level of satisfaction with the simulation and the telephone application. Quantitative data was analyzed using descriptive statistics.Results: The response rate was 67% (17/26). 100% reported a self-perception of increased confidence in their stroke management abilities, 100% feel that debriefing instances favor their learning and 93.4% believed that an app contributes to the improvement of prehospital management of patients.Conclusions: The use of multimodal simulation tools and technologies for process monitoring fosters the learning process and confidence of trained personnel in the initial management of time-dependent diseases such as stroke.