bluuebunny/crossref_metadata_2025 huggingface dataset:
Pentamidine rescues contractility and rhythmicity in a Drosophila model of myotonic dystrophy heart dysfunction
Authors: Chakraborty Mouli , Selma-Soriano Estela , Magny Emile , Couso Juan Pablo , Pérez-Alonso Manuel , Charlet-Berguerand Nicolas , Artero Ruben , Llamusi Beatriz
Published: October 2015

Up to 80% of myotonic dystrophy type 1 (DM1) patients will develop cardiac abnormalities at some point during the progression of their disease. The most common of them are varying degrees of heart blockage characterized by conduction defects and supraventricular and ventricular tachycardia, resulting in a high risk of sudden cardiac death. Despite its importance, very few animal model studies have focused on the heart dysfunction in DM1. Here, we describe the characterization of the heart phenotype in a Drosophila model expressing pure expanded CUG repeats under the control of the cardiomyocyte-specific driver GMH5-Gal4. Morphologically, expression of 250 CUG repeats caused abnormalities in the parallel alignment of the spiral myofibrils in dissected fly hearts revealed by phalloidin staining. Moreover, combined immunofluorescence and in situ hybridization of Muscleblind and CUG repeats, respectively, confirmed detectable ribonuclear foci and Muscleblind sequestration, characteristic features of DM1, exclusively in flies expressing the expanded CTG repeats. Similarly to what has been reported in human DM1 patients, heart-specific expression of toxic RNA resulted in reduced survival, increased arrhythmia, altered diastolic and systolic function and reduced heart tube diameters and contractility in the model flies. As a proof of concept that the fly heart model can be used for in vivo testing of promising therapeutic compounds, we fed flies with pentamidine, a compound previously described to improve DM1 phenotypes. Pentamidine not only released Muscleblind and reduced ribonuclear formation in the Drosophila heart but rescued heart arrhythmicity and contractility, and improved fly survival in animals expressing 250 CUG repeats.
Trade and Investment under Policy Uncertainty: Theory and Firm Evidence
Authors: Handley Kyle , Limão Nuno
Published: October 2015

In a dynamic model with sunk export costs, a firm's export investment is lower under trade policy uncertainty, and credible preferential trade agreements (PTAs) increase trade even if current tariffs are low. Exploring Portugal's accession to the European Community as a policy uncertainty shock we find that the trade reform accounted for a large fraction of Portuguese exporting firms' entry and sales; the accession removed uncertainty about future EC trade policies; and this uncertainty channel accounted for a large fraction of the predicted growth. Our approach can be applied to other PTAs and sources of policy uncertainty. (JEL D22, F12, F14, F15, G31, L11)
The Effects of Medicare on Medical Expenditure Risk and Financial Strain
Authors: Barcellos Silvia Helena , Jacobson Mireille
Published: October 2015

Medicare offers substantial protection from medical expenditure risk, protection that has increased in recent years. At age 65, out-of-pocket expenditures drop by 33 percent at the mean and 53 percent at the ninety-fifth percentile. Medical-related financial strain, such as difficulty paying bills and collections agency contact, is dramatically reduced. Nonetheless, using a stylized expected utility framework, the gain from reducing out-of-pocket expenditures accounts for only 18 percent of the social costs of financing Medicare. This calculation ignores any direct health benefits from Medicare or any indirect health effects due to reductions in financial stress. (JEL D14, H51, I13, I18, J14)
An extensive allelic series of Drosophila kae1 mutants reveals diverse and tissue-specific requirements for t6A biogenesis
Authors: Lin Ching-Jung , Smibert Peter , Zhao Xiaoyu , Hu Jennifer F. , Ramroop Johnny , Kellner Stefanie M. , Benton Matthew A. , Govind Shubha , Dedon Peter C. , Sternglanz Rolf , Lai Eric C.
Published: October 2015

N6-threonylcarbamoyl-adenosine (t6A) is one of the few RNA modifications that is universally present in life. This modification occurs at high frequency at position 37 of most tRNAs that decode ANN codons, and stabilizes cognate anticodon–codon interactions. Nearly all genetic studies of the t6A pathway have focused on single-celled organisms. In this study, we report the isolation of an extensive allelic series in the Drosophila ortholog of the core t6A biosynthesis factor Kae1. kae1 hemizygous larvae exhibit decreases in t6A that correlate with allele strength; however, we still detect substantial t6A-modified tRNAs even during the extended larval phase of null alleles. Nevertheless, complementation of Drosophila Kae1 and other t6A factors in corresponding yeast null mutants demonstrates that these metazoan genes execute t6A synthesis. Turning to the biological consequences of t6A loss, we characterize prominent kae1 melanotic masses and show that they are associated with lymph gland overgrowth and ectopic generation of lamellocytes. On the other hand, kae1 mutants exhibit other phenotypes that reflect insufficient tissue growth. Interestingly, whole-tissue and clonal analyses show that strongly mitotic tissues such as imaginal discs are exquisitely sensitive to loss of kae1, whereas nonproliferating tissues are less affected. Indeed, despite overt requirements of t6A for growth of many tissues, certain strong kae1 alleles achieve and sustain enlarged body size during their extended larval phase. Our studies highlight tissue-specific requirements of the t6A pathway in a metazoan context and provide insights into the diverse biological roles of this fundamental RNA modification during animal development and disease.
Feeling the future: A meta-analysis of 90 experiments on the anomalous anticipation of random future events
Authors: Bem Daryl , Tressoldi Patrizio E. , Rabeyron Thomas , Duggan Michael
Published: October 2015

In 2011, one of the authors (DJB) published a report of nine experiments in theJournal of Personality and Social Psychologypurporting to demonstrate that an individual’s cognitive and affective responses can be influenced by randomly selected stimulus events that do not occur until after his or her responses have already been made and recorded, a generalized variant of the phenomenon traditionally denoted by the termprecognition. To encourage replications, all materials needed to conduct them were made available on request. We here report a meta-analysis of 90 experiments from 33 laboratories in 14 countries which yielded an overall effect greater than 6 sigma,z= 6.40,p= 1.2 × 10-10 with an effect size (Hedges’g) of 0.09. A Bayesian analysis yielded a Bayes Factor of 1.4 × 109, greatly exceeding the criterion value of 100 for “decisive evidence” in support of the experimental hypothesis. When DJB’s original experiments are excluded, the combined effect size for replications by independent investigators is 0.06,z= 4.16,p= 1.1 × 10-5, and the BF value is 3,853, again exceeding the criterion for “decisive evidence.” The number of potentially unretrieved experiments required to reduce the overall effect size of the complete database to a trivial value of 0.01 is 544, and seven of eight additional statistical tests support the conclusion that the database is not significantly compromised by either selection bias or by “p-hacking”—the selective suppression of findings or analyses that failed to yield statistical significance.P-curve analysis, a recently introduced statistical technique, estimates the true effect size of our database to be 0.20, virtually identical to the effect size of DJB’s original experiments (0.22) and the closely related “presentiment” experiments (0.21). We discuss the controversial status of precognition and other anomalous effects collectively known aspsi.
Method activation end date in the past. direction:re
Authors: Остапчук  , Ostapchuk Aleksey
Published: October 2015

Within the theoretic approach the paper reveals the prospects of domestic

tourism development based on the utility of Internet technologies. Described

are the main advantages of domestic tourism for the government and the

tourists themselves. Various data on preferences of Russian tourists is provided.

Further the author compares the share of the RF citizens, who have undertaken

domestic tourist trips, against the correspondent average indicator for the

European countries. The share of tourism in the DGP of the RF is analyzed

against the correspondent indicator for the leading tourist countries of the

world. Also considered are the main sources of information, used by European

and Russian tourists to decide on a tourist trip. The purposes of using Internet

resources, when organizing a tourist trip around Russia, are outlined.
‘A minha busca é consistente nestes mais de trinta anos’: Uma Entrevista com Eduardo Kac
Authors: Athayde Manaíra Aires , Pereira Paulo Silva
Published: October 2015

Nesta entrevista, Eduardo Kac nos fala sobre o seu “laboratório”. Fala sobre a bioarte ou arte transgênica, a arte da telepresença, a holopoesia. Explica como trabalha a ética performativa e como explora materialmente a relação entre corpo e linguagem. Toca em assuntos como transgressão, autoria e ecologia. Ficamos ainda a saber sobre o que pensa do cenário de produção artística no âmbito das Artes, Média e Cultura Digital no Brasil e em Portugal. DOI: http://dx.doi.org/10.14195/2182-8830_3-1_10
Notes on a New Kind of Art
Authors: Moura Leonel
Published: October 2015

I started working with robots applied to art around the turn of the century. Aiming at the most possible autonomy of the process, they were the next logical step after experimenting with algorithms confined to the computer environment.  I was never interested in “digital art”. The first experiences, with an ant algorithm running on a computer connected to a robotic arm [fig. 1], showed the potential for a machine to create its own drawings and paintings as a kind of artificial creativity. The claim that these works represent a new kind of art, the art of machines, may be controversial in the context of the mainstream art world. But, actually, it is inscribed in the global evolution of robotics and artificial intelligence towards a greater autonomy of machines. Art announces what is about to arrive.  DOI: http://dx.doi.org/10.14195/2182-8830_3-1_11 DOI: http://dx.doi.org/10.14195/2182-8830_3-1_11
Observações sobre o Circuito de Arte Digital no Brasil
Authors: Gasparetto Débora Aita
Published: October 2015

Em 2014, na publicação intitulada O Curto-Circuito da Arte Digital no Brasil, realizamos um mapeamento dos espaços de produção, distribuição, consumo e preservação da arte digital no país. O presente texto é um recorte deste mapeamento, com foco nos artistas que trabalham na interface da arte-ciência-tecnologia, em projetos que envolvem computabilidade, interatividade, virtualidade, imersão e “tempo real”, em pesquisas relacionadas com a biotecnologia, nanotecnologia, física, computação, matemática, engenharias, mecânica, robótica, entre outras áreas, interfaceadas pelas mídias digitais. DOI: http://dx.doi.org/10.14195/2182-8830_3-1_13
Beneath and Beyond the Code
Authors: Marques da Silva Ana
Published: October 2015

Review of Nick Montfort et al., 10 PRINT CHR$(205.5+RND(1)); : GOTO 10, Cambridge, Massachusetts: The MIT Press, 2013, 309 pp. ISBN 978-0-262-01846-3 DOI: http://dx.doi.org/10.14195/2182-8830_3-1_17
Ele Canta o Corpo Elétrico: Câmara Neuronal como Performance Pós-humanista e Pós-digital
Authors: Bettencourt Sandra
Published: October 2015

Neste artigo pretendo relacionar a performance multimodal e multimédia Câmara Neuronal (2012) com noções como mediação em performances ao vivo, pós-humanismo e pós-digital. O estabelecimento destas relações, informado por paradigmas da cultura digital (bases de dados e arquivos digitais), sugere que o conceito de mediação no âmbito de Câmara Neuronal deve ser, em primeiro lugar, entendido como “intermediação” (Hayles, 2008). Este conceito revela-se pertinente na reflexão acerca dos fluxos que operam e atravessam toda a performance: Câmara Neuronal desenvolve-se através de processos de retroação entre subjetividades computacionais e humanas, com base num modelo de distribuição dos processos cognitivos entre entidades biológicas e tecnológicas. DOI: http://dx.doi.org/10.14195/2182-8830_3-1_4
Tacto/Contacto: Processos de Experienciação Háptica no Corpo Cíbrido
Authors: Marques Diogo
Published: October 2015

Com o presente artigo proponho-me reavaliar a utilização do adjectivo “háptico” na sua relação com a intensificação da procura de tangibilidade entre ser humano e máquina, nomeadamente através de experiências multissensoriais possibilitadas por processos de realidade/virtualidade misturada. Partindo de uma tradição haptológica de linhas filosóficas, que tem oscilado entre “ocularcêntrica” e “tactilocêntrica”, o artigo explora ainda as noções de toque, de gesto e de contacto, nas suas mais variadas acepções, utilizando-se esta última para explorar a ideia de corpo cíbrido em processos de experienciação háptica com base na Interface Humano-Máquina (IHM).
DOI: http://dx.doi.org/10.14195/2182-8830_3-1_5
Bens Comuns: Uma Análise Linguística e Terminológica
Authors: Vieira Miguel Said
Published: October 2015

A ampliação das práticas de compartilhamento de artefatos culturais possibilitada pela digitalização e pelas redes tem levado pesquisadores a aplicar a noção de commons (ou “bens comuns”) ao domínio dos bens intelectuais — em casos como o software livre, a Wikipédia e a publicação científica em acesso aberto, por exemplo. Este artigo aborda questões linguísticas e terminológicas que envolvem esse conceito e suas traduções (em particular para o português): analisa algumas confusões frequentes em relação ao conceito, como a mistura das acepções jurídicas, econômicas e teológicas da expressão “bem comum”; apresenta diversas expressões usadas para nomeá-lo em outras línguas; e discute os méritos e desvantagens de algumas das opções existentes em português — principalmente da opção “bens comuns”. DOI: http://dx.doi.org/10.14195/2182-8830_3-1_6
La Epifanía de Dioniso: Una Interpretación del Fragmento 357 PMG de Anacreonte a partir de la Consideración de sus Ediciones Modernas
Authors: Larrosa Marina
Published: October 2015

En el presente artículo realizamos una interpretación de un famoso poema del poeta griego Anacreonte (fr. 357 PMG) teniendo en cuenta su peculiar historia textual. Planteamos que el poema, una plegaria al dios Dioniso, presenta rasgos que lo aproximan al género del enigma. Pero más allá de esta hipótesis, nos interesa ofrecer esta lectura como un ejemplo de cómo el conocimiento de las distintas ediciones de un texto puede arrojar luz sobre algunos aspectos poéticos que, caso contrario, podrían permanecer velados, y cómo puede asimismo estimular la creatividad en la propia tarea de interpretación. DOI: http://dx.doi.org/10.14195/2182-8830_3-1_8
Retraduzir a Obra para Traduzir o Rascunho: Tradução da Poética dos Rascunhos em Mon coeur mis à nu, de Charles Baudelaire
Authors: Mattos de Oliveira Thiago
Published: October 2015

Mon coeur mis à nu é, tal qual o Livro do Desassossego, de Fernando Pessoa, ou Pensées, de Pascal, uma obra inacabada, formada por notas dispersas, provisórias, por vezes incompletas. Utilizando a noção de poética do rascunho, podemos considerar que Mon coeur mis à nu constitui-se na e pela incompletude: o provisório e o inacabado são constitutivos dessa poética. Busca-se, a partir daí, discutir e elaborar um modo de traduzir Mon coeur mis à nu tomando por base precisamente sua dimensão processual e incompleta, buscando-se evidenciar as múltiplas possibilidades de ordenação e estruturação do texto, além de igualmente evidenciar a própria materialidade dessa escritura, isto é, o manuscrito, rasuras etc. Para tanto, recorre-se ao hipertexto, estratégia tradutória e editorial que permitiria uma leitura rizomática e multicursal desse material, levando o leitor a se experimentar o assombramento e a “monstruosidade” dessa textualidade movente que comparece em Mon coeur mis à nu. DOI: http://dx.doi.org/10.14195/2182-8830_3-1_9
Company�s internal characteristics, environmental uncertainty, the use of accounting information, and the performance of SMEs
Authors: Lasdi Lodovicus , Winda Mulia Teodora
Published: October 2015

Accounting information allows management to implement strategies and operational activities which are necessary to achieve the objectives of the organization as a whole, including on Small and Medium Enterprises (SMEs). Many SMEs have difficulty in understanding the accounting information well, whereas the accounting information plays an important role in creating the flow of financial information to support sur- vival or going concern of the SMEs. This study has two objectives. First, to determine the effect of knowledge of accounting, business scale, business experience, and types of businesses on the use of accounting information with the environmental uncertainty as a moderating variable on SMEs in Surabaya and Sidoarjo, second, to determine the effect of the use of accounting information on the performance of SMEs. The result shows that knowledge of accounting, business scale, and business experience affect the use of accounting information. However, the variable of type of business does not affect the use of accounting information. The result of hierarchical regression analysis shows that the variable of environmental uncertainty strengthens the efffect of the variables of knowledge of accounting, business experience, and type of business on the use of accounting information. However, the environmental uncertainty does not strengthen the effect of business scale on the use of accounting information. The test result also shows that the use of accounting information can improve the performance of SMEs.
The effect of audit committee role and sharia supervisory board role on financial reporting quality at Islamic banks in Indonesia
Authors: Rini Rini
Published: October 2015

This research examines the effect of audit committee role and sharia supervisory board role on financial reporting quality. The data is provided from 33 Islamic banks in Indonesia that were taken by questionnaire from 173 employees (head of group, head of division, and internal auditor), audit committee members, and sharia supervisory board members. The questionnaire consisted of 51 questions. Research instrument contains 15 questions about audit committee role, with two dimensions (role related financial reporting quality and role related internal control); 12 questions about sharia supervisory board role, with two dimensions (control over process of new product development and control over bank activity); and 24 questions on financial reporting quality, with eight dimensions (timeliness, verifiability, completeness, representation faithfulness, neutrality, comparability, consistency and clarity). Data analysis used multiple regressions. The result of this research showed that audit committee role and sharia supervisory board role influenced financial reporting quality simultaneously and partially.
The effects of auditor reputation, financial condition, and potential intensive economy on artificial auditor rotation
Authors: Junaidi Junaidi , Hartadi Bambang , Sajarwo Yurianto Priyo , Nurdiono Nurdiono
Published: October 2015

This research empirically re-tests the effects of auditor reputation, client’s financial condition, and potential intensive economy on artificial auditor rotation. The issue of audit quality is still interesting for the researchers to empirically. Auditors are demanded to execute their profession independently. To maintain their being independent, this profession is regulated in the Decree by the Minister of Finance No.17/PMK.01/2008 on public accountant service. It is mandatory for auditor rotation in that regulation and this is interesting to study more profoundly because in Indonesia this phenomenon of artificial rotation is found. Artificial auditor rotation indicates a condition in which, conceptually, there has been a change of the auditor but substantially the relationship between the auditor and the client is still going on. This research uses sample of companies listed in Indonesia Stock Exchange in 2002-2011, by purposive sampling technique. The analysis of the research was done using logistic regression. The results of the research show that auditor reputation affects auditor rotation. Yet, company’s financial condition and potential incentive economy do not affect auditor rotation. This research is expected to deepen the concept of audit quality, whereas in practice it is expected to provide inputs for regulating auditor rotation. Auditors are expected to show real auditor rotation.
PENGARUH PENGETAHUAN PAJAK DAN PERSEPSI WAJIB PAJAK TERHADAP KEPATUHAN WAJIB PAJAK
Authors: Supriyati Supriyati
Published: October 2015

The Directorate General of Taxation has done a strategic role. One of the activities is to increase the tax payer's compliance. This research attempts to see the influence of tax knowledge, tax payer perception of 'fiscus" and criterions of tax payer of complionce toward tax payer compliance. The procedure of data collection in this research is by distributing tie questioniaires to the tax payers in Tax Services Department of East Sidoarjo directly in 2007. The researchers have collected 43 questioners. The result of validity and relrability from 44 questions shows that all questions are valid and reliable. Accordingly, the result of normally shows that data is in a normal distribution. The result of regression shows that just tax knowledge variable infiuences significantly the tax payer's compliance. From the result of this research, it is expected that the next researchers and academicians can provide tax knowledge for the students from the low level of education to the higher levei of education. The Diiectorate General of Taxotion should also increase their quality of services.
IMPLEMENTING ROLE-PLAY LEARNING IN A BANK ACCOUNTING COURSE
Authors: Shonhadji Nanang
Published: October 2015

This paper describes the implementation of Role-Play Learning (RPL) in a bank accounting course at Perbanas Business School. The purpose of this is to enhance students'understanding and learning ability. In this approach information about the individual students, their thoughts, emotions and body language are studied as part of the learning methodologt. The sample studied was made up of 210 students of the bank accounting course in the Perbanas Business School. They were required to use the bank accounting information system in all of their study assignments. The results show that this approach had instigated action-learning and the use of the bank accounting information system had helped students to complete all requirements of their assignments. In addition it was also observed that teacher-students interactions were increased while students'passivity and boredom significantly reduced, Importantly, it also highlights the importance of continuous teacher upgrading.
STUDI KEPATUHAN WAJIB PAJAK DARI ASPEK PENGETAHUAI\, PERSEPSI, DAN SISTEM ADMINISTRASI
Authors: Asih Devi Tri , Salman Kautsar Riza
Published: October 2015

The low level of tax compliance and tax reform in tax administration system are considered the two important issues. This importonce has become the background of this research. This research is expected to be able to answer what factors can affect the level of tax compliance. The variables used in this study include: lorcwledge of tax, the perception of 'fiscus" and tax administration system implementation. This research is quantitative research that examines empirically the relationship among the voriables, €.9., knowledge about taxes, the perception of 'fiscus" and the implementation of modern tax administration system of tax compliance. The sample in this study as taxpayers arefrom the companies registered in the KPP Gubeng. The selection of respondents was done by using the "convenience sampling". Thefinal conclusions from this research are (1) lcnowledge of tac effect on tac compliance; (2) the perception of "ftscus" does not infiuence the tax compliance, and (3) The implementation of modern tax administration affect tax compliance. Results are expected to provide inputsfor the Directorate General of Taxes that they shouldfocus more on their efforts to improve the tax lvtowledge and tax administration system.
ANALISIS MANFAAT INFORMASI AKUNTANSI PADA UKM DI WILAYAH TANGGULANGIN
Authors: Failian Andreas , Diptyana Pepie
Published: October 2015

It has been the fact that the main objective of a business is to get profit as much as possible and so does the business of small and medium enterprises (SMEs). Besides that, the business should be able to reduce unemployment in a country. This study tries to determine the benefits of accounting information for small and medium businesses. It is a  qualitative and ethnography type. The qualitative data were derived from internal data sources, using three methods, namely observation, interviews, and documentation. The analytical techniques was used is to compare the theory with the results of interviews on the informants of five persons, in which they were the owner and managers of SMEs. Their average monthly income is 10 million rupiahs. The benefits of accounting information is a source of data to control the performance of SMEs and for consideration for decisions, in which accounting information is used for internal party SMEs and not for external parties SMEs. Barriers faced by  SME owners and managers are on the knowledge and ability in applying accounting in SMEs, so these should be taken seriously into account in accounting so that they can understand about accounting.
PERSEPSI MANAJER ATAS INFORMASI AKUNTANSI KEUANGAN DAN PENGARUHNYA PADA KEBERHASILAN MENGELOLA PERUSAHAAN KECIL DAN MENENGAH DI SURABAYA
Authors: Purwanti Ira , Hudiwinarsih Gunasti
Published: October 2015

The smooth cash flow in financial accounting information of small or medium enterprises is beneficial for understanding the business development company, the capital structure, and profits a company that has been obtained in a given period. The more experience a manager of financial accounting information has, the better the ability of a manager to manage his company. For that reason, this research attempts to identify the factors influencing the perception of a manager of financial information on the success of managing small and medium enterprises (SMEs) in Surabaya. The research was conducted by questionnaire on distributed to the managers (owners) of small and medium enterprises in the industrial small and medium of bags and shoes in Surabaya with the total number of 110 people. This is quantitative analysis by implementing Structural Equation Modeling (SEM). The results showed that the proven factors that include the manager's perception of attitude, personality, motivation, and experience has an influence on perceptions of a manager of financial accounting information and also determine whether the perception of a manager of financial accounting information has influence on the success of managing small company and medium enterprises in Surabaya.
FAKTOR-FAKTOR PEMICU KEPERCAYAAN ORGANISASI DAN KOMITMEN PROFESI PADA PEGAWAI KANTOR PELAYANAN PAJAK
Authors: Chasanah Chuswatun
Published: October 2015

The tax officials are required to fulfill the target determined by the government. In addition, the employees can experience high levels of role conflict when confronted by their work environment that emphasizes the achievement of the target. The purpose of this research is to find out the influence of Role Conflict and Job level on the Organizational Trust. Besides that, it also attempts to see the influence of Role Conflict and Job level towards the Professional Commitment. The primary data were taken from 12 tax offices and 102 tax officials in Surabaya by means of non probability sampling, concerning their opinions towards their organization and trust. The data analysis was done by means multiple regressions with dummy variable in SPSS version 16.00. From the data gathered, the analysis was done as well to find the results. It showed that Role Conflict and Job level influenced, significantly, the Organizational Trust. In addition, Role Conflict also influenced, significantly, the Professional Commitment, but Job level did not influence significantly the Professional Commitment.
MOTIVASI, KEPUASAN ATAS KOMPENSASI, KOMITMEN ORGANISASI, DAN LINGKUNGAN KERJA TERHADAP PRESTASI KERJA KARYAWAN BAGIAN AKUNTANSI PADA PT PERUMNAS JAWA TIMUR
Authors: Oktaviana Ineke Dyan , Maghviroh Rovila El , Saleh Laila
Published: October 2015

Recently, almost some aspects of human lives have been affected by the fast growth due to the era of emerging globalization. In that case, human resources were considered instrumental in the success of a company, especially in providing the quality for the consumers. One way that companies can do is to manage human resources by improving employees’ work performance. The purpose of this study is to find out whether there is an influence of motivational variables, satisfaction of the compensation, organizational commitment, and work environment variables towards the job performance of employees in the accounting department at state-owned enterprise of Perumnas (National Housing). It used the sample with the employeesof state-owned enterprises at Perumnas using multiple linear regression analysis.From the analysis of variables, it was found the conclusion of motivation and satisfaction of compensation both have significant influence towards the achievement of the accounting department employees working on state-owned enterprises of Perumnas in East Java. Yet, the variables of organizational commitment and work environment have no significant influence on the work performance of employees at state-owned companies of Perumnas in East Java.
ANALISIS EARNING MANAGEMENT DAN RETURN PADA PERUSAHAAN MERGER DAN AKUISISI DI BEI TAHUN 2000-2010
Authors: Gama Pertiwi Komang Nia , Uswati Dewi Nurul Hasanah
Published: October 2015

It is demanded that any company should be able to compete so rigorously that they can survive in the global era. The way hot to do such an effort, among others, is by merging their firms or by acquisition. By doing so, the process will be much simple and the cost is also quite low. The purpose of this study was to analyze the practice of earnings management and return on corporate mergers and acquisitions that are listed on the Indonesia Stock Exchange period 2000-2010. There are two hypotheses, first hypothesis the researchers used independent sample t-test to see the difference of earnings management for the thirty firms as samples before the mergers and acquisitions and the companies whose incomes are increasingaccruals and those decreasing accruals. In the second hypothesis, the researchers used Wilcoxon signed ranks test to see the difference of stock returns for the 43 firm samples, one year before and after mergers and acquisitions. Based on the results of the first hypothesis, it was found there was a significant difference in accounting policies by the company in the practice of earnings management between income increasing accruals and income decreasing accruals of three years before mergers and acquisitions. While the results on the second hypothesis, it was found no significant difference of stock returns one year before and after mergers and acquisitions..
PERAN DANA PINJAMAN DARI LEMBAGA PERBANKAN BAGI KELANGSUNGAN USAHA PEDAGANG PASAR TRADISIONAL BALONGPANGGANG-GRESIK
Authors: Listianah Listianah , Uswati Dewi Nurul Hasanah
Published: October 2015

Activities in the rural economy is still dominated by small businesses with the main actorsare the farmers, agricultural laborers, merchants, and home industries. They are generallystill faced with the classic problem of the limited capital available, including market tradersBalongpanggang. Balongpanggang market has become the economic center of Balongpanggangcommunity, so this condition attracted the banking institutions to provide loan funds tothe merchant market. The purpose of this study is to determine the role of loan funds in bankinginstitutions for merchant business continuity. In this research, interviews and observationsare conducted to obtain the required data. The results of this study indicate that thebanking institution has an important role for market traders Balongpanggang, especiallyloans given by banks.
ANALISIS NILAI PERUSAHAAN, KINERJA PERUSAHAAN DAN KESEMPATAN BERTUMBUH PERUSAHAAN TERHADAP RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG LISTING DI BEI
Authors: Fidhayatin Septy Kurnia , Uswati Dewi Nurul Hasanah
Published: October 2015

In the era of globalization of capital markets have a very important role in the economic activitiesof a state. The company is one of the forming of GDP within a state. Investors are oneof important components in the financing activities of a public company, and the return isvery important for investors because investors expect a high return on their infestations. Sothe value of the company, company performance and growth opportunities the company canbe used as benchmarks to know the stock return. The purpose of this study was to determinethe effect of corporate value, corporate performance and the opportunity to grow the companyto stock returns. The samples used in this study were 175 manufacturing companieslisted on the Indonesia Stock Exchange (BEI) in the period 2006-2010. Statistical tests usedwere multiple linier regression tests. Statistic test results indicate that the value of the companyand corporate performance affect stock returns. It can be seen from the F test and t testwhich showed positive results, which means the value of the company and corporate performancesignificantly to stock returns. The opportunity to grow the F test and t test showednegative results, which means that the company did not grow significantly on stock returns.This is because the opportunity to grow a company not only from the increase or decrease infixed assets but because of other factors.
PENGARUH KOMPENSASI, MOTIVASI DAN KOMITMEN ORGANISASIONAL TERHADAP KINERJA KARYAWAN BAGIAN AKUNTANSI (STUDI KASUS PADA PERUSAHAAN MANUFAKTUR DI SURABAYA)
Authors: Murty Windy Aprilia , Hudiwinarsih Gunasti
Published: October 2015

The era of globalization encourages companies to self-improvement in order to compete andretain its life. The presence of a strategic plan is required to implement them. Therefore, therole of accounting in a company is indispensable in terms of decision making. Employees ofthe accounting department tend to have high job stress as part of their time is spent in theworkplace and in the same occupation. In general, the performance of employees believed tobe influenced by compensation, motivation and commitment from employees themselves, suchperformance will ultimately have an impact on organizational performance. To determinewhether the compensation, motivation, and organizational commitment have a significanteffect on the performance of the accounting employee on manufacturing companies producingfootwear in Surabaya, the research was conducted. The method that’s used in this studyis the multiple linear regressions. Data that’s used in this study is the result of primary dataquestionnaire with 32 respondents. The result shows that that motivation significantly influenceemployee performance, compensation and organizational commitment whereas no significanteffect on employee performance.
THE EFFECT OF EARNING PERSISTENCE TOWARD FINANCIAL PERFORMANCE OF LISTED BANKS IN INDONESIA STOCK EXCHANGE
Authors: Choirina Anggi , Ahmar Nurmala
Published: October 2015

Getting information about earnings is important for the parties who are interested in investmentin a company. The purpose of this study is to examine the earnings persistence effecttoward performance of Indonesian bank listed in Bursa Efek Indonesia (BEI), with company’ssize as control variable. This study use a sample of Indonesian bank listed in BEIfrom 2007 to 2010. Bank’s financial performance is measured using seven indicators, namelyCash and Bank to Total Deposits (CBTD), Loan to Total Deposits (LTTD), Equity to TotalAsset (ETTA), Operating Profit Margin (OPM), Net Profit Margin (NPM), Return on Equity(ROE), and Return on Investment (ROI) as dependent variables. Earnings persistence as theindependent variable is the regression coefficient of Earning per Share at one year before t(EPSt-1) when it regressed toward EPSt. Bank size is used as control variable. The result ofregression model indicates that earnings persistence influence the performance of Indonesianbank listed in BEI. Of the seven measures of bank performance, only LTTD and ROE are notinfluenced by earnings persistence.
THE INFLUENCE OF MANAGERIAL OWNERSHIP TOWARD THE VALUE OF FIRM WITH THE FINANCING DECISION AS AN INTERVENING VARIABLE
Authors: Nur Lillahirani Ikaprasetyawati , Herlina Erida
Published: October 2015

Every company has the same goal that is to maximize the value of the company and thewealth of its shareholders. Due to the different interests between the shareholders and themanagement, there is always conflict in the company. Share ownerships by the companymanagement is believed to be able to unite the interest between the shareholders and themanager, therefore at the end, it results in the company performance in achieving companygoals. Funding decision is a structure that has to be implemented by the management correctlyso that the value of the company can increase. This research uses 130 manufacturecompanies that listed on Indonesian Stock Exchange by the year of 2010. The method tochoose the samples is done by using purposive sampling method and path analysis method.The result of this research show that: 1) managerial ownership effect directly the companyvalue, 2) funding decision does not affect the company value, 3) managerial ownership effectthe company value with funding decision as its intervening variable and it is approved thatfunding decision is used to find the effect of managerial ownership on the company value.
CORRELATION OF RUPIAH EXCHANGE RATE, INTEREST RATE, AND PROFITABILITY RATIO TO BETA ISLAMIC STOCK
Authors: Hariati Chomsi , Suci IMM Nur
Published: October 2015

This study discusses about the variables that affect the stock beta, where beta stock is systematicrisk in stocks. This study used a quantitative design with descriptive test, normality,multiple linear regressions. The sample uses the Jakarta Islamic Index at the IndonesianStock Exchange. Results of whose team it is based on the F test variable exchange rate, interestrate elbow, and profitability ratios significantly influence beta Islamic stocks. The resultsof the t test result that variable exchange rate and interest rates do not significantly influencebeta Islamic stocks, but the variable return on assets and return on investment significantlyinfluence beta Islamic stocks. Limitation of this study is that the study period was only 2years old, 28 in total sample of firms as well as fundamental and macro variables are used.
Perception of student and alumni of accounting department toward fraudulent practices
Authors: Astari Ayuningtyas Ajeng
Published: October 2015

Fraudulent practices are increasingly prevalent in our community, including amongstudents. These practices happen because of the pressure from their surrounding environment.When these practices are done by students without any adequate sanction,these may be perceived by them as normal and will eventually being a habit. The purposeof this research is to observe whether there is different perception of fraudulentpractices between students and alumni of accounting department at STIE PerbanasSurabaya. This research uses primary data collected using questionnaires. The respondentsare students who have finished taking course in Business Ethics and AccountingBehavior and alumni who have worked in Surabaya. There are 112 questionnairesprocessed, consisting of seventy questionnaires from students and fourty two questionnairesfrom alumni. The hypothesis is tested using independent sample t-test. Theresult of this research shows that there is no different in perception between accountingstudents and alumni regarding fraudulent practices. Both of them agree thatfraudulent practices occur because of motivation, opportunity and lack of integrity.
The analysis of manufacturing cycle effectiveness (MCE) in reducing non added-value activities (Empirical study at PT. Bhirawa Steel Surabaya)
Authors: Tri Verdiyanti Rizka , El-Maghviroh Rovilla
Published: October 2015

The Increases of demand from costumers and the number of competitors lead companiesto reduce the cost of non value-added activities. Manufacturing Cycle Effectiveness(MCE) is commonly used as an analytical tool for production activities as well asto see how the non value-added activities are reduced and eliminated from the manufacturingprocess. Companies can reduce and eliminate non value-added activities tomaximize the value the companies. The purpose of this study is to provide empiricalevidence about the application of MCE as a measuring instrument in improving productionefficiencies and in controlling non value added activities at industrial enterprises.Based on the analysis of the MCE, the result shows that the company is notable to reduce non-value-added activities after rejuvenation of machines because thereis a lot of grunt work. The production process is still not running smoothly because alot of improvements still need to be done. Improvements during the production processresulting in decreased production process and waste a lot of waiting time. However,with the rejuvenation of machines, the company can reduce the moving time and inspectiontime.
The impact of intellectual capital on stock price with financial performance as intervening variable of manufacturing listed in Indonesia Stock Exchange period 2008 – 2012
Authors: Kurniawan Andry
Published: October 2015

Intellectual capital (IC) is a platform for companies to be more competitive. The principal purpose of this research is to investigate relationship between Intellectual Capital (VAICTM) and stock price through financial performance at manufacturing companies that listed in Indonesia Stock Exchange during 2008-2012. This research is conducted by testing effect of VAICTM as independent variable to stock price as dependent variable, and financial performance (ROE and EPS) as intervening variable. Samples of this research are annual report and financial statements for manufacturing companies that listed in Indonesia Stock Exchange during 2008-2012. Samples were selected by using purposive sampling method and 372 manufacturing companies were able to fulfill the criteria used as sample. The research data is analyzed using path analysis method. The results of regression analysis show that VAICTM have no effect on ROEand EPS. ROE has no effect on stock price and EPS has an effect on stock price. This research also finds that VAICTM has no effect to stock price. The last result is ROE and EPS not a mediator variable because not able to mediate the relationship between VAICTM and stock price.
The effect of IFRS implementation on earnings quality and corporate value (an empirical study on go public manufacturing companies)
Authors: Hudiwinarsih Gunasti
Published: October 2015

IFRS Implementation on Earnings Quality and Corporate Value needs to be paid attention. This is due to the fact that in the era of globalization, the companies require an international accounting system that can be applied internationally in every country, or a necessary harmonization of international accounting standard in order to produce comparable financial  information, ease in conducting competitive analysis and good relationship with customers, suppliers, investors, and creditors. The purpose of this research is to obtain empirical evidence on the effect of IFRS implementation on earnings quality and corporate value. The samples used are manufacturing companies listed on the Indonesia Stock Exchange, during the period of one year before the implementationof IFRS and one year after the implementation of IFRS. The results ofthis study indicate that there are differences in earnings quality and corporate value, either after or before the implementation of IFRS. IFRS can provide quality reporting and better business environment.
The effect of good governance on the success of the implementation of performance-based budgeting in Balai Besar Pelaksanaan Jalan Nasional V Surabaya
Authors: . Auliarahma , Dewi Kartika Titis Puspitaningrum
Published: October 2015

This study aims to see the effect of good governance on the success of the implementation of performance-based budgeting. Type of data used in this research is primary data in the form of questionnaires. The sampling technique in this study uses non probability sampling in the form of convenience sampling. The results show that the variable of rule of law affects the success of the implementation of performance-based budgeting; the variable of accountability, transparency and participation affects the success of the implementation of performance-based budgeting; the variable of technical and managerial competence of employees affects the success of the implementation of performance-based budgeting; the variable of organizational capacity affects the success of the implementation of performance-based budgeting, while the variable of information technology does not affect the success of the implementation of performance- based budgeting.
The effect of market-to-book ratio, asset structure, and earning after tax on the level of leverage in non-financial companies listed in Indonesia Stock Exchange 2007-2012
Authors: Sarwendhi Rezza Arlinda , Samekto Agus
Published: October 2015

The theory of capital structure has experienced remarkable development. This development enables companies to have many options to consider the external factors in determining various compositions of the companies’ debts and equities. In this study, the researcher uses theoretical basis of Market Timing Theory (MTT) introduced by Baker and Wurgler (2002). The result of this study indicates that marketto-book ratio has a negative effect on the level of company leverage. This is also proven on the factors of earning after tax and asset structure of the company. The implication of this study is that when the company obtains lower level of leverage, there will be overvalue on the stock price, and it would be the right time for the company to release the shares.
The effect of public accounting firm size, financial distress, institutional ownership, and management change on the auditor switching in manufacturing companies listed in Indonesia Stock Exchange
Authors: Kistini Dewi Sri , Nahumury Joicenda
Published: October 2015

The purpose of this study is to examine the effect of public accounting firm size, financial distress, institutional ownership, and management change on auditor switching in the manufacturing companies listed in Indonesia Stock Exchange (IDX) from 2007 to 2012. The total samples in this research are 294 companies selected by using purposive sampling method based on specific criteria. Data are collected using secondary data from manufacturing companies listed in Indonesia Stock Exchange. The  hypothesis is analyzed with Logistic Regression using SPSS’s program 20.0 version for windows. The result of this research indicates that public accounting firm size has significanteffect on auditor switching, meanwhile financial distress, institutional  ownership, and management change do not have significant effect on auditor switching.