bluuebunny/crossref_metadata_2025 huggingface dataset:
AKUNTABILITAS PENGELOLAAN ALOKASI DANA DESA DI KABUPATEN JEMBER
Authors: Febri Arifiyanto Dwi , Kurrohman Taufik
Published: August 2017

This research focuses on the application of the system of accountability of managing the allocation of funds is a village in the District of Jember Regency Umbulsari. In order to know how the implementation of the accountability system of managing the allocation of funds is a village in the District of Jember Regency Umbulsari starting from the stage of planning, execution and accountability. This research is expected to be beneficial to Jember Regency Government in particular sub district of Umbulsari in an effort improve accountability of the management of the allocation of funds for the village. The study is done at villages in sub-districts umbulsari. As informants in this study certainly people who are directly involved and understand and can provide information about managing the allocation of funds for villages, namely the Government of the village as the village of peleksana and team empowerment Institute Executive team as the village community activities. The results of this research show that the planning and implementation of activities of the village Fund Allocations already indicates that management accountable and transparent. From the side of accountability both in terms of physical as well as the Administration is already showing the implementation of accountable and transparent.
PENGARUH PERENCANAAN PAJAK TERHADAP NILAI PERUSAHAAN
Authors: Herawati Hetti , Ekawati Diah
Published: August 2017

Abstract. For the Government, taxes are a source of the highest acceptance it is desirable at this point with the contribution of approximately 70% when compared to other admissions resources. As a major state income tax, became an extra burden for the company because it can reduce the value of the net profit of the company. Given the tax burden is to be borne by the company, then the company is working to its fullest in order to minimize the tax burden, by making tax planning. The purpose of this research is to know the influence of the tax planning of the company. by making the financial statements of PT Unilever Indonesia, Tbk. period 2006 until 2015 as objects of research.  Metode of research is kuantitatif methode,  tax planning in the count by using the calculation of the Effective tax rate on cash, long run cash effective tax rate, book a tax difference and tax sheltering activities. As for the value of the company using price earnings ratio.  Test results of Statistics 135.06 get the tax planning  influence to corporate vaue, so we accepted hipotesis Nul.Keywords: Tax Planning , Corporate Value Abstrak. Bagi pemerintah, pajak merupakan sumber penerimaan tertinggi yang sangat diharapkan pada  saat ini dengan kontribusi lebih kurang 70% bila dibanding sumber penerimaan lain. Sebagai pendapatan utama negara, pajak menjadi beban tambahan bagi perusahaan karena dapat mengurangi nilai laba bersih perusahaan. Mengingat pajak merupakan beban yang harus ditanggung oleh perusahaan, maka perusahaan berupaya semaksimal mungkin untuk dapat meminimalisir beban pajak, dengan melakukan perencanaan pajak. Tujuan dari penelitian ini adalah untuk mengetahui pengaruh perencanaan pajak terhadap nilai perusahaan. dengan menjadikan laporan keuangan PT. Unilever Indonesia,Tbk periode 2006 sampai dengan 2015 sebagai objek penelitian. Metode Penelitian yang digunakan adalah metode kuantitatif , dimana perencanaan pajak di hitung dengan menggunakan perhitungan cash Effective tax rate, long run cash effective tax rate, book tax difference dan aktifitas tax sheltering. Sedangkan untuk nilai perusahaan menggunakan price earnings ratio. Hasil uji F Statistik sebesar 135,06 menunjukan bahwa secara keseluruhan perencanaan pajak berpengaruh terhadap nilai perusahaan, sehingga hipotesis awal Ho penelitian ini. Kata Kunci: Perencanaan Pajak, Nilai Perusahaan
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN VARIASI PERTUMBUHAN LABA ANTAR SEGMEN
Authors: Widaningsih Mimin
Published: August 2017

Abstract. This study aims to determine the factors that affect the disclosure of variation in profit growth between segments. The type of research used is descriptive quantitative, and the method used is associative. Sampling technique used is simple random sampling technique, with the number of samples of 60 companies. The data used is secondary data, while the data analysis technique used is multiple regression techniques using the coefficient of determination. The results showed that the profitability of abnormal, free cash flow and current discretionary accrual have positive effect of 3.31%, 1.74% and 21.9% which means rejects ha. Herfindahl index has a negative effect and external financing has positive effect of 16.48% and 13.4% which means receiving ha. Keywords: Profit Growth; Segment; Disclosure. Abstrak. Penelitian ini bertujuan untuk mengetahui mengenai faktor-faktor yang mempengaruhi pengungkapan variasi pertumbuhan laba antar segmen. Jenis penelitian yang digunakan adalah kuantitatif deskriptif, dan metode yang digunakan adalah asosiatif. Teknik penarikan sampel yang digunakan adalah teknik simple random sampling, dengan jumlah sampel sebanyak 60 perusahaan. Data yang digunakan adalah data sekunder, sedangkan  teknik analisa data yang digunakan adalah teknik regresi berganda dengan menggunakan koefisien determinasi. Hasil penelitian menunjukkan bahwa profitabilitas abnormal, free cash flow dan current discretionary accrual berpengaruh positif sebesar 3,31%, 1,74% dan 21,9% yang berarti menolak ha. Indeks herfindahl berpengaruh negatif dan external financing berpengaruh positif sebesar 16,48% dan 13,4% yang berarti menerima ha. Kata Kunci: Pertumbuhan Laba; Segmen; Pengungkapan.
PERSEPSI WAJIB PAJAK TERHADAP KEPATUHANNYA DALAM MEMBAYAR PAJAK MENGGUNAKAN CONFIRMATORY FACTOR ANALYSIS (STUDI TERHADAP WAJIB PAJAK DAERAH YG TERDAFTAR PADA DINAS PELAYANAN PAJAK KOTA BANDUNG)
Authors: Putri Saraswati Frist , Sofia Alfira
Published: August 2017

Mengacu pada berbagai penelitian, jurnal, buku, dan resensi, penelitian ini mengajukan enam dimensi yang merupakan dimensi atau indikator reflektif dari kepatuhan wajib pajak, keenam dimensi tersebut akan diuji menggunakan analisis faktor konfirmatori dengan bantuan software SmartPLS untuk diperoleh dimensi dan atau indikator yang dapat menjelaskan konsep kepatuhan wajib pajak. Hasil yang diperoleh melalui Confirmatory Factor Analysis (CFA) memperlihatkan hasil estimasi loading faktor pembentuk Kepatuhan Wajib Pajak yang terdiri atas enam dimensi yaitu Efektivitas Sistem Perpajakan, Sanksi Perpajakan, Pengetahuan Pajak, Kualitas Pelayanan, Pemeriksaan Pajak, dan Kesadaran Wajib Pajak. Dari bobot dimensi yang diperoleh terlihat dimensi Kualitas Pelayanan merupakan dimensi paling dominan dalam membentuk Kepatuhan Wajib Pajak. Adapun dimensi yang memberikan pengaruh paling kecil dalam membentuk Kepatuhan Wajib Pajak adalah Efektivitas Sistem Perpajakan
ANALISIS PERBANDINGAN MODEL ZMIJEWSKI DAN GROVER PADA PERUSAHAAN SEMEN DI BEI 2008-2014
Authors: Putra Ivan Gumilar Sambas , Septiani Rahma
Published: August 2017

Each company was founded with the hope of making a profit so that they can survive or thrive in the long term and does not undergo liquidation. In fact, this assumption is not always the case with the well according to expectations. Often a company that has been operating in a certain period of time was forced to disband or liquidated due to financial distress that led to the bankruptcy. then researchers interested in studying with the title Comparative Analysis Model Zmijewski And Grover On Cement Company on the Stock Exchange from 2008 to 2014. The purpose of this study is to determine Zmijewski Model analysis Dan Grover and examine the differences in the method. The method used in this research is a comparative descriptive research model by using purposive sampling, then from 6 companies captured three companies sampled in this study. This study was processed with SPSS so can result in that there are significant differences between the models Zmijewski with Grover models in predicting bankruptcy in a cement company from 2008 to 2014.
PENGARUH PEMANFAATAN TEKNOLOGI DAN MODERNISASI SISTEM ADMINISTRASI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI
Authors: Aryati Titik , Putritanti Lidwina Ribka
Published: August 2017

This research aims to analyze the impact of the utilization of  technology and modernization of tax administration system on personal taxpayers compliance. Independent variables in this research are the modern tax administration system, government regulations that support the utilization of information technology, modernizing the organizational structure, modernizing the organizational strategy, improvement of human resources, good governance and whistleblowing system, while the dependent variable is the compliance of personal taxpayers. This research uses primary data, by giving questionnaires to respondents by online to personal taxpayers and filled by 180 respondents. Sampling method in this research uses convenience sampling method. Data analysis using multiple linear regression analysis. Partially, the results of the analysis and hypothesis shows that variable the modern tax administration system, modernizing the organizational strategy, good governance and whistleblowing system has significant impact on personal taxpayer compliance, while others variables are: government regulations, modernizing the organizational structure, and also improvement of human resources  didn’t have impact on personal taxpayers compliance.
RASIO PROFITABILITAS, RASIO LEVERAGE, DAN RISIKO SISTIMATIS TERHADAP RETURN SAHAM PADA SEKTOR PERTAMBANGAN
Authors: Hendayana Yana
Published: August 2017

The objective of this research is to investigate the effect of profitability ratio, leverage ratio and systematic risk to stock return of mining sector companies that listed in Indonesia Stock Exchange respectively consecutive years 2011-2015.Profitability Ratio is confirmed by Return on Equity, Leverage Ratio is confirmed by Debt Equity Ratio, Beta are calculated through Single Index Model. The sampling method used in this research is purposive sampling criteria: The Company is listed in Indonesia Stock Exchange oh mining sector in the period 2011-2015. and the results are 14 companies according to the criteria of the sample. Pooling data method is used to collect the data and regression analysis as the analysis method. Leverage Ratio have significant effect on stock return, and systematic risk does not have significant effect on stock return.
PENGARUH SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP AKUNTABILITAS LAPORAN KEUANGAN PADA SATUAN KERJA DINAS PENDAPATAN DAN PENGELOLAAN KEUANGAN (DPPK) PEMERINTAH DAERAH KABUPATEN BANDUNG
Authors: Surjono Welly , Nova Roslina Firdaus Nova
Published: August 2017

The purpose of this paper is to know the implementation of regional financial accounting system, the implementation of accountability of regional financial statements, and the influence of regional financial accounting system to accountability of local financial statements. The research used descriptive method with quantitative approach. Data analysis techniques used simple regression correlation, coefficient of determination analysis and t-student test. The result of the research shows that the correlation coefficient is 0.738, which means there is positive direction and strong influence level between the regional financial accounting system to the accountability of the regional financial report. The coefficient of determination (Kd) is 0.5446 or 54.46%, it can be interpreted that the local financial accounting system affects the accountability of local financial statements of 54.46%, and the rest of 45.54% influenced by other factors . Significant test obtained is t count equal to 8,885, with dk = 66 at  5% obtained t table equal to 1,998, because> (8,885> 1,998), meaning Ho rejected and Ha accepted, so there is influence between financial accounting system of area to accountability report Regional finance.
Clinical and pathogenetic value of nitric oxide measurement in the blood of patients with bronchial asthma and essential hypertensio
Authors: Shakhanov A V , Bel’skikh E S , Lunyakov V A , Uryas’ev O M
Published: August 2017

Aim. To evaluate the clinical and pathogenetic value of nitric oxide metabolites measurement in the blood of patients with bronchial asthma and essential hypertension.

Methods. The study included 91 patients. Three groups were identified: patients with bronchial asthma (30 patients, group 1), patients with bronchial asthma in combination with essential hypertension (31 patients, group 2), and patients with essential hypertension (30 patients, group 3). Measurement of the level of total nitric oxide metabolites in patients’ blood was performed with the use of spectrophotometric method in light spectrum based on Griess reaction.

Results. The median level of nitric oxide metabolites had the highest value in the blood of patients with bronchial asthma and accounted for 75.6 [70.4; 80.8] umol/L. Level of nitric oxide metabolites in the blood of patients with bronchial asthma in combination with essential hypertension and patients with essential hypertension was lower, accounting for 72.4 [66.2; 81.2] and 60.0 [54.6; 62.7] umol/L respectively (p
Molecular genetic and morphological features of malignant neoplasms of the stomach and colon with tissue eosinophilia
Authors: Dmitrieva A I , Yankovich K I , Kolobovnikova Yu V , Urazova O I , Purlik I L , Kudyakov L A , Novitskiy V V
Published: August 2017

Aim. To study molecular genetic and morphological features of neoplasms in stomach and colon cancer associated with tissue eosinophilia.

Methods. Study material was the tissue samples of malignant neoplasms of the stomach and colon obtained from the surgical procedures. Study groups were identified depending on the presence or absence of eosinophilic infiltration of the tumour tissue as well as on neoplasm localization. Medical records and outpatient patient cards were analyzed, presence of matastases in regional lymph nodes and grade of differentiation of malignant cells were evaluated. In tumour tissue expression of p53 and p21 proteins was evaluated by means of immunohistochemical technique. To study the distribution of polymorphic variants of р53 (G215C) and р21 (A1026G) genes, deoxyribonucleic acid extraction was performed from formalin-fixed and paraffin-embedded tissue samples obtained from the resection margins. Polymorphism genotyping of deoxyribonucleic acid samples was performed by restriction fragment length polymorphism analysis of amplification products with the use of polymerase chain reaction of specific genome regions with further visualization with ultraviolet light.

Results. In patients with colon cancer associated with tissue eosinophilia tumour cells were shown to have higher grade of differentiation than in patients without eosinophilia. In stomach cancer associated with eosinophilic infiltration low expression of mutant p53 protein was revealed significantly more frequently as opposed to cancer without eosinophilia. Also in patients with stomach and colon cancer, association of tissue eosinophilia with carriage of G allele of р53 (G215C) gene polymorphism was found.

Conclusion. Tissue eosinophilia in stomach and colon cancer is associated with favourable morphological cancer characteristics, low expression of mutant p53 protein and carriage of G allele of р53 (G215C) polymorphism.
Cognitive trajectory of patients in the recovery period after ischemic stroke: role of neuroinflammation and structural cerebral factors
Authors: Kulesh A A , Drobakha V E , Kuklina E M , Shestakov V V
Published: August 2017

Aim. To study the role of neuroinflammation and cerebral structural factors in the development of cognitive impairment in the recovery period of ischemic stroke.

Methods. In 55 patients with ischemic stroke the assessment of global cognitive status in acute and recovery period of ischemic stroke, evaluation of cytokine concentrations (interleukin-1β, interleukin-4, interleukin-6, interleukin-10 and tumor necrosis factor α) in cerebrospinal fluid and blood serum, as well as a number of MRI morphometric and diffusion tensor parameters were performed.

Results. Predictors of stable cognitive status were low concentration of interleukin-6 and -10 and interleukin-1β and -10 dominance in cerebrospinal fluid, high fractional anisotropy of ipsilateral superior longitudinal fasciculus in the acute phase of stroke. Predictors of positive trend of cognitive status include low level of C-reactive protein, intermediate values of fractional anisotropy of the designated tract, high level of high-density lipoproteins in serum and interleukin-10 in cerebrospinal fluid, codominance of interleukin-1β and -6 in serum and interleukin-10 in cerebrospinal fluid, predominance of interleukin-10 over interleukin-1β in serum, as well as lesser degree of stenosis of the ipsilateral internal carotid artery. Predominance of interleukin-1β over interleukin-10 in serum, large volume of the brain ventricles, lower values of fractional anisotropy of ipsilateral superior longitudinal fasciculus, low level of high-density lipoproteins and greater degree of stenosis of the ipsilateral internal carotid artery can be considered as predictors of negative trend of cognitive status.

Conclusion. The trajectory of cognitive status in the recovery period of ischemic stroke is determined by the profile of neuroinflammation in conjunction with microstructural integrity of the ipsilateral superior longitudinal fasciculus, as well as severity of atherosclerosis of the carotid artery on the side of stroke, level of high-density lipoproteins and ventricular dilation in the acute period of the disease.
Skin microbiocenosis in children with atopic dermatitis
Authors: Zaynullina O N , Pechkurov D V , Khismatullina Z R
Published: August 2017

The review of domestic and foreign literature presents data on the quantitative and qualitative parameters of skin microbiocenosis in norm and atopic dermatitis. Issues of the role of horny layer of the epidermis as well as the role of the epidermal barrier function disorders in increasing susceptibility to infectious agents were considered. United pathogenetic concept of atopic dermatitis is not completely clear, as reflected by insufficient effectiveness of this disease treatment. The researchers associate it with significant but little-studied role of bacterial skin infections in children with atopic dermatitis. The review summarizes scientific evidence of the role of bacterial, viral and fungal infections in the development and progression of atopic dermatitis. It was shown that the hallmark of atopic dermatitis is increased patients’ skin colonization with bacteria, viruses and fungi. In maintaining of chronic skin inflammation in atopic dermatitis in children the role of Staphylococcus aureus is specifically emphasized. It was demonstrated that skin barrier function impairment contributes to the establishment of secondary infection, and at the same time pathogenic microbial contamination/infection enhances skin barrier disorder, which increases the possibility of antigen absorption through the skin creating a vicious circle leading to further activation of immune system and maintenance of chronic inflammation. The factors creating favorable conditions for the growth and development of bacterial and fungal microflora were distinguished, that predispose to atopic dermatitis complicated by secondary infection, providing aggravating effects on the course of atopic dermatitis in children and leading to the development of severe forms of the disease and resistance to concentional treatment.
Digital radiography in the diagnosis of coronary calcinosis: capabilitites and perspectives
Authors: Sultanova M Dzh
Published: August 2017

Aim. To study the capabilities of digital radiography in the diagnosis of coronary calcifications and to perform a comparative analysis of the received results with the results of multidetector computed tomography.

Methods. We analyzed in a comparative aspect the results of examination of 90 patients who underwent both types of diagnostic procedures. Among the patients, 46 were males, 34 were females, the average age was 59±4.3 years, and the age of male patients was significantly higher than that of female patients. Statistical analysis was performed using variational, discriminant, correlation methods, evidence-based medicine methods and ROC-analysis.

Results. A comparative analysis of the results showed that the reason, why coronary calcifications visualized in all arteries at multidetector computed tomography are not visible on digital X-ray, is their decreased firmness, so these calcifications were soft enough. Visualization of calcifications on digital chest X-ray is limited to certain calcium score values, which for anterior interventricular branch of left coronary artery is 355, for circumflex branch of the left coronary artery - 385, for right coronary artery - 367, for left main coronary artery - 393, for aortic arch - 396. Coronary calcifications with similar and higher calcium score values can be detected with digital radiography, which allows integrating this method in screening for cardiovascular diseases risk. The sensitivity, specificity and overall value of digital radiography for the detection of coronary calcifications were 59.5±3.3, 85.5±2.9 and 70.0±2.4, respectively.

Conclusion. Detection of coronary calcifications in digital radiography is limited to certain calcium score values; in all coronary arteries at multidetector computed tomography, as the calcium score of coronary calcifications increases, the sensitivity and spesifity of their visualization in digital X-ray examination increase as well.
The pages of history of Kazan scientific school of dermatology: the life and work of V.F. Burgsdorf
Authors: Fayzullina E V , Fedorova N A , Leukhin R V
Published: August 2017

The article briefly covers the main stages of life and activities of V.F. Burgsdorf (1864-1935), his scientific achievements and priorities as the founder of one of Russian largest scientific schools, representatives of which made a huge contribution to the development of domestic dermatology. Special attention was paid to the contribution of V.F. Burgsdorf to the creation of the second in Russia phototherapy department in A.G. Ge’s Dermatology and Venereology clinic in Kazan, on the territory of which Republican Dermatology and Venereology Dispensary is currently located. The work in A.G. Ge’s (1889-1925) Dermatology and Venereology clinic became one of the most productive periods of life and activities of V.F. Burgsdorf. In November, 1900, V.F. Burgsdorf opened phototherapy department with support from professor A.G. Ge. Due to his medical and public authority V.F. Burgsdorf received large donations from Her Imperial Majesty the Empress Maria Feodorovna for further development of the department. V.F. Burgsdorf devoted most of his life to the development of treatment and prevention of skin and venereal diseases, organization of scientific research and improvement of medical education in Russia, and greatly improved the system of medical care for patients.
Development of mental health system in Azerbaijan
Authors: Rasulov A R
Published: August 2017

The article describes the main stages of development of mental health system in Azerbaijan. The first «mental health institution» with 30 beds in Azerbaijan appeared in 1892 in the city of Baku. The need for expansion of mental health care, associated with the intensive growth of the population of the capital, led to the increase in the number of beds to 60, and in the beginning of the twentieth century another 60-bed psychiatric hospital was founded. After the establishment of Soviet power in Azerbaijan in the mid-1920s, the leadership of health care discussed the issues of organization of psychiatric care in the country. One of proposals was to create psycho-neurological institute and the colony for 150 mentally ill. In 1960s due to introduction of new therapeutic methods of treatment, more opportunities to treat patients on an outpatient basis appeared. In 1990s the decline of traditional mental health service occured. Currently in Azerbaijan a large-scale reform in the field of mental health is implemented. Protection of the rights of mentally ill, creating a modern community-based services, human resources development, participation in international research in the field of mental health are among priorities.
Becoming at the Borders: the Role of Positioning in Boundary-Crossing between University and Workplaces
Authors: Amenduni F. , Ligorio M.B.
Published: August 2017

Boundaries-crossing from university to workplaces is one of the most meaningful crisis for the professional development of the young people. Students need to develop cultural tools to solve their inner conflicts typical of this phase. In this study, the Dialogical Self Theory is used, inspired by Bakhtin, to define cross-boundaries in terms of identity positions development. The Trialogical Learning Approach is applied to design collaborative activities implemented during the course, aimed at building professional objects, designed together with some companies. During the course, students are required to build and maintain e-portfolios, which we consider as the place where cross-boundaries of I-positions can be observed. One case is selected as representative of the trajectories toward the so-called trialogical position that has a professional nature and takes into account the objects built. The results show an expansion of the student identity position repertoire, including future, professional and collective positions. Furthermore, the object designed with the company is perceived as a boundary-object that supports the shift from present to future positions and from university to professional communities.
The contours of Perezhivanie: Visualising children’s emotional experiences in place
Authors: Ramos M.V. , Renshaw P.
Published: August 2017

In this paper we use the visual method Vygotsky explored in the Psychology of Art (1925) to consider how perezhivanie might be represented and mapped as a unity of emotional experience in place. We illustrate the method with regard to children’s experiences recorded during an environmental education excursion that deployed a pedagogy based on narrative drama. The visualization method foregrounds the dynamic relationship between children’s emotional experiences and the specific places where such experiences were embodied. The method also foregrounds time by mapping experience-in-place as remembered (analepsis) and foreshadowed (prolepsis) within an unfolding narrative. Using two case studies, we identify the most important places in the excursion that were emotionally engaging for the students. By tracking their reflections on the experience across time we identify how their experiences in place continued to reverberate on their sense of self in the past, present and the future. The visualization method is an attempt to bring together three related aspects of perezhivanie, namely emotional experience, place, and time, into a unified analytical approach.
Sex determination from adult human humerus by discriminant function analysis
Authors: Reddy Bhaskar B. , Doshi M. A.
Published: August 2017

Background: Sex determination of unidentified skeletal remains from crime scenes or excavation sites is an important component in the development of the biological profile in forensics, anthropology and bioarchaeology. The purpose of this research is to determine whether sexing of unknown adult human humerus bones can be done by applying values of morphometric parameters and formulae generated by present study on adult human humerus bones of known sex and to find out the best parameters for sex determination.Methods: Various metric measurements were recorded using osteo metric board, measuring tape, non-elastic thread, sliding calipers and Vernier calipers on adult human humerus bones.Results: Sex was correctly estimated by using stepwise discriminant function analysis, for the clavicle 100% of males and 95% of females, with a total accuracy of 98.1%. Direct discriminant function analysis, correct estimated sex for the clavicle was 100% in males and 95% in females with a total accuracy of 98.1%.Conclusions: Present study exhibited better classification accuracy for multiple variables than those of single variables, the most discriminating variables in stepwise analysis are the weight, total length, transverse diameter of head, circumference of midshaft, trochlear width, capitulum width. In direct analysis, the single most useful variable was the transverse diameter of head.
Prevalence of non-alcoholic fatty liver disease in patients of metabolic syndrome in a rural population attending tertiary care centre
Authors: Agrawal Prabhat Kumar , Kumar Manoj , Verma Vivek Kumar , Singh Anand Kumar , Nim Ranjit Kumar , Pious Tony , Singh Prafulla Kumar
Published: August 2017

Background: Non-alcoholic fatty liver disease and steatohepatitis now constitute the major etiology of chronic liver disease. Prevalence of non-alcoholic fatty liver disease is rising due to the change in lifestyle habits, diet and obesity. Metabolic syndrome is closely related with the pathogenesis of non-alcoholic fatty liver disease. Studies showed that prevalence of metabolic syndrome is rising in Indian population. This study was conducted to look into the current status of the metabolic syndrome in rural population.Methods: The study was conducted among patients attending General Medicine OPD. Each participant was subjected to clinical examination, anthropometric measurements, laboratory investigations and abdominal ultrasound. NAFLD was diagnosed by ultrasound and metabolic syndrome was diagnosed based on modified NCEP:ATP III criteria.Results: The prevalence of NAFLD was found to be 18.78% and was higher among male population (20.05%) as compared to females (17.32%). The prevalence of metabolic syndrome among NAFLD and control groups were 42.74% and 17.91% respectively.Conclusions: Present study has shown moderate prevalence of NAFLD and metabolic syndrome among the rural population of western Uttar Pradesh with a more male predisposition.
EDITORIAL
Authors: Marinho Thais Alves
Published: August 2017

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Apresentação do Dossiê sobre Coisas e Trajetórias
Authors: Nery Maria Salete
Published: August 2017

O objetivo deste dossiê consiste em congregar trabalhos que tenham como ponto de partida o mundo das coisas, isto é, a diferente gama de objetos que historicamente circunscrevem nossos cotidiano enquanto produtos humanos. Deste modo, tais coisas são assumidas como síntese simbólica de relações que foram sendo tecidas no tempo. Para além de uma variedade de objetos "bons para pensar", dentre o supérfluo, o comercialmente relevante ou aquilo que parece insignificante, busca-se, neste dossiê, permitir que venha à luz a diversidade de temáticas que os objetos podem suscitar, seja questões de gênero, religiosas, políticas, econômicas, culturais, tomando a trajetória das coisas ou trajetórias que levaram às coisas ou ainda as relações que assumimos com elas ao longo do tempo como centro do debate.
Akar, posisi, dan aplikasi adat dalam hukum
Authors: Fanani Ahwan
Published: August 2017

Adat (custom) is a polemical topic in Islamic law. The development of Islamic law since the era of Prophet Muhammad has shown the important role of adat. Islamic law was formulated in accordance or in opposition to the custom of Arabs. However, classical Islamic legal theory (usul fiqh) does not consider it in legal argumentation. Its role is recognized in qawa‘id fiqhiyyah (principle of practical law) as one of five main principles. It is included in non-agreed legal argument. The paper is aimed to reveal the place of custom in Islamic law from the era of prophet to the contemporary era, especially in Islamic legal theory, in the principles of Islamic law, and in Islamic court according to manual book. This paper concludes that custom plays crucial role in elaborating Islamic law in practice. Custom has been acknowl- edged by Islamic scholars, especially by those of Hanafite and Malikite schools, as important part of Islamic law. However, they limites the role of custom in term of private law. The custom was never be discussed in term of rites and folklore, as it is popular now. The custom can still plays important role in Islamic private law or even in alternative dispute resolutions as far as traditional authority is needed and acknowledge by Islamic communities. Adat (custom) merupakan polemik dalam hukum Islam. Perkembangan hukum Islam sejak zaman Nabi Muhammad telah menunjukkan peran penting dari adat. Hukum Islam dirumuskan sesuai atau bertentangan dengan kebiasaan orang-orang Arab. Namun, teori hukum Islam klasik kita (usul fiqh) tidak mempertimbangkan dalam argumentasi hukum. Perannya diakui dalam qawa ‘id fiqhiyyah (prinsip hukum praktis) sebagai salah satu dari lima prinsip utama. Hal ini termasuk dalam argumen hokum yang tidak disepakati. Artikel ini bertujuan untuk mengungkapkan tempat adat dalam hukum Islam dari era Nabi ke era kontemporer, khususnya dalam teori hukum Islam, dalam prinsip-prinsip hukum Islam, dan di pengadilan Islam menurut buku manual. Tulisan ini menyimpulkan bahwa Adat memainkan peran penting dalam menguraikan praktek hukum Islam. Adat telah diakui oleh ulama Islam, terutama oleh orang-orang dari Mazhab Hanafi dan Maliki, sebagai bagian penting dari hukum Islam. Namun, mereka membatasi peran adat dalam hal hukum privat. Kebiasaan ini tidak pernah dibahas dalam hal ritual dan cerita rakyat, seperti yang populer sekarang. Kebiasaan masih bisa memainkan peran penting dalam hukum privat Islam atau bahkan dalam resolusi sengketa alternatif sejauh otoritas tradisional dibutuhkan dan diakui oleh masyarakat Islam.
Meneropong pelaku kawin misyar di Surabaya dari sudut dramaturgi Erving Goffman
Authors: Nasiri Nasiri
Published: August 2017

The research is designed qualitatively, focusing on the aspects that become the background (motives) tothe decision of choosing misyarmarriage among career women in Surabaya. Reseach results show: First,the model of misyar marriage is to give a solution to busy women who have no time to think aboutmarriage. In the midst of their busy life, these women can enjoy marriage, because in this marriagehusband and wife do not have to live in the same house. Therefore, the wife can do her normal activitieslike before she is married, so can the husband. Secondly, it can be inferred from the practice of misyarmarrigein Surabaya in the perpective of Dramaturgy theory that the average actors of misyarmarriage are middleto-upper class women, both n terms of education economy. They are smart and active in simultaneouslyplaying two roles. On the one hand, ther are just single women at home, but married womenwhen staying in a hotel or motel. However on the other hand, in a quiet place or in bed, they are marriedwomen, but when they do their activities or even mingle with single women, they will admit to be singleas well.
Konstruksi filosofis akad-akad ekonomi syariah
Authors: Ridwan Ridwan
Published: August 2017

The problem that frequently appears in Islamic economic contract is the debate on its normative legaland philosophical basis. This article will explain that many contracts in Islamic economic law are basedon the philosophy of law. The philosophy of Islamic economic law is based on triangle concept, i.e.philosophy of God, human being, and nature. It is characterized by God-oriented (rabbani) and humanity-oriented (insani) economy. Its God-oriented character preceives Allah (God) as the center ofhuman awareness in performing economic activities and it reflects in economic behavior considering thenature of human being and promoting the values of goodness, justice, and mutual relationship.
Aplikasi metode dhariah > dalam UU No. 35/2014 tentang Perubahan atas UU Nomor 23 Tahun 2002 tentang Perlindungan Anak
Authors: Saepullah Usep
Published: August 2017

Cases of violence in Indonesia based on data from the National Commission for Child Protection(KPA), In 2012, reports of violence against children rose to 2,637, with the presentation of 62 percentof the sexual violence include the category of sexual harassment as many as 122 cases, regarded as oneindicator of the poor quality of child protection , The existence of children who have not been able tolive independently, of course, is in desperate need of people as a shelter. The government has soughtlegal protection for children, so that children can get a guarantee for the continuity of life and living aspart of human rights through the Act No. 23 of 2002 on Child Protection. The low quality of childprotection in Indonesia, especially in sexual offenses and the amount of fines lot of criticism fromvarious circles of society. The changes legislation relating relating to the protection of childrenfrom LawNo. 23 of 2002 on the Protection of Children to Act No. 35 of 2014 about the amendment of Law No.23 of 2002 on Child Protection contains a number of new perspectives (new paradigm) on the protection of children. One of the new paradigm it is the approach of preventing violence against children. InIslamic law approaches in child protection can be understood through the concept dhari>ah are sometimes prohibited form of preventive measures mentioned sadd al-dhari>ah, sometimes recommendedeven obliged called Fath} al-dhari>ah. Methods dhari>ah in regulation Protection of Indonesian childrendevelop in accordance with the development needs of the community through a new paradigm of LawNo. 35 of 2014 on the Amendment of Act No. 23 of 2002 on Child Protection, on several things: theinvolvement of local governments in addition to the state, the government, society , families and theelderly, sexual crimes against children and restitution (compensation).
Pembrontakan terhadap pemerintahan yang sah (bugah) dalam perspektif hukum Islam
Authors: Rustam Sukring dan
Published: August 2017

"> Islam is Rahmatan lil ‘Alamin religion, Islam loves peace and justice, Islam never teaches violence andcorruption in the world. Along with global development and progress, the understanding of Islamteaching began to be degraded by some groups of Muslim, then came some groups that distort Islamreligious teaching. There is a fundamental radical giving wrong interpretation to the religious teachingunderstanding. Then came terrorists and insurgents that against the legitimate government. Those whostay away from moderation will always cause the appearing of harsh and extreme groups in all time. Thepurpose of terrorists and insurgents is the destruction to the strength, power, stability, and safety of thenation. Hazard and press power of the insurgents against the government can not be tolerated. Becausethey commited treason against the legitimate government, the punishment for those who fight againstAllah and his Messenger and who do mischief in the earth is killed and crucified or having their handsand feet cut in crossways, or exiled from his place. This article draws the condition of Muslim communities, especially in Islamic countries in the Middle East that are flaring up today.
Telaah kritis model screening saham syariah menuju pasar tunggal ASEAN
Authors: Ardiansyah M. , Qizam Ibnu , Qoyum Abdul
Published: August 2017

Shariah stocks is one of the financial sectors that experienced with most significant growth in recentyears. the most important issue in Shariah stock is Stock screening mechanism. The aim of this study isto examine the screening models of Shariah stocks in ASEAN countries. This study is very crucialespecially in the era of ASEAN economic community (AEC). In addition, this study aims to examinesome of the factors that contribute to the differences in screening models applied in five ASEANcountries. By using descriptive method and literature studies approach, this study found a few things.Firstly, there are various models of Shariah stock screening in Indonesia, Malaysia, Singapore, Thailandand Philippines. In this context, the model screening in ASEAN countries have two tendencies, namely;for the country in the majority of the population is Muslim whereby there are many Sharia expert, thenthey will use the specific screening model and applied only in the country, while for the country that themajority is not Muslim, then they will tend to use models of screening that has been used globally forexample DJIM, FTSE, etc. This second pattern has been applied by Singapore, Thailand and Philippines.Secondly, differences in shariah screening models influenced by several factors, namely; differencesin social structure of a country where the Islamic stock market is located; the difference in the financialindustry that exist in the country will affect on the difference of screening models; and differences sectembraced by most scholars in a country is one of the fundamental factors in determining stock screeningmodel of sharia in 5 ASEAN Countries.
Kinerja reksa dana syariah dan beberapa faktor yang memengaruhinya: studi di pasar modal Indonesia 2010-2013
Authors: Mulyawan Setia
Published: August 2017

The purpose of this study was to determine the effect of the characteristics on the performance ofIslamic mutual funds in Indonesia. By analyzing data from 27 Islamic mutual funds traded on theIndonesia Stock Exchange during the 48 months (January 2010-December 2013), and using panel dataas a technical analysis, the study came to the conclusion that the characteristics of Islamic mutual funds,represented by the turnover ratio, expenses ratio, fund size, fund age, and fund selection influence theperformance of Islamic mutual funds in Indonesia. Turnover ratio, fund size, fund age, and fundselection have positive effect to the performance of Islamic mutual fund.
Konfigurasi politik hukum ekonomi syariah di Indonesia
Authors: Rasyid Fauzan Ali
Published: August 2017

The development of Islam in Indonesia has been integrated within social, legal, politics, and economicvalues, which is framed in any social changes. This study will be focused on the relationship betweennational political configuration and the regulation of sharia economic compilation. Based on thisassumption, I would like to propose the question, is it existence resulted by the Muslim aspiration andIslamic political party supports or more influenced by global economic changes? This study is part ofpolitical law as well as sharia economic of political law. The institutionalization of sharia economic lawis a necessity because of several reasons: First, the highly awareness of muslim to implement shariavalues in a life that are popular and socialized; Second, the growth of sharia financial institutions, bothsharia banking and non-banking institutions, and Third, the existence of sharia regional provisions(Perda Syariah).There is highly significant correlation at national and international political changestowards sharia economic law institutionalized as well as the existence of Islamic political parties orpolitical parties based on Muslims. Finnaly, the institutionalization of sharia economic law can not beseparated from the existence of Indonesia Muamalat Bank (BMI) in 1991 that regulated under the Lawof Banking Number 7 of 1992 and the Goverment Regulation Number 72 of 1992. These regulationsare introducing the principle of profit and loss-sharing in sharia bank. In refomulation period, theGoverment has amanded that Law Number 21 of 2008. Because of these regulations, sharia bank ismore improve and implements many principles such as Sharia Insurance, Rahn, Mutual Funds, CapitalMarkets, Financial Corporates based on sharia principles, etc.
Perception, Preference and Attitude of Nahdlatul Ulama and Muhammadiyah Committee toward Islamic Bank in Indonesia
Authors: Yuafi Hamdan , Dhilkhijjah Lailatu , Solikhah Siti
Published: August 2017

This research is conducted among Islamic non-governmental organizations;those are Nahdlatul Ulama and Muhammadiyah. This research aims todetermine the perception (X1), preference (X2), and attitude (X3) of Islamicmass organizations or non-governmental organizations in Indonesia towardIslamic Banking and their decision (Y) of using the products of IslamicBanking or Islamic Financial Institutions. We took Branch Board of NahdlatulUlama (PCNU) and the Regional Committee of Muhammadiyyah (PDM)Salatiga as population. The sample in this research is 33 respondents. Thetechniques used are multiple regression analysis and independent sample ttest.Regression result shows that the preference variables have positive  and significant effect on customer’s decision variables. While the perceptionand preference variables do not have a positive and significant effect on thedecision in becoming customer. And the adjusted R square or determinationcoefficient valued 0.690, which means that 69.0% of dependent variable(Y) is affected by the independent variable (X), while 31% dependent variable(Y) is influenced by other variables outside the equation. And the last, independent sample t-test shows that there is no significant differencebetween PCNU and PDM Salatiga in their perception, preference, attitudeand decision toward Islamic Banking
Students’ Perceptions of the Use of Blogs in English Language Learning
Authors: Miftachudin Miftachudin
Published: August 2017

This study aims to provide understanding about students’ perceptions of the benefits of blogs in English language learning and their challenges in authoring blogs. Unlike standard websites, blogs provide free and simple platforms that can be used by students without knowledge of computer language. Blogs can be considered as a new authentic English language learning environment in which reflection and collaboration take place. In addition, this study explores the benefits of blogs in English language learning. Furthermore, it investigates the challenges in authoring blogs that potentially define the gaps between students’ perceptions and blogging practice in English language learning. This study involves three undergraduate students at the State Institute for Islamic Studies (IAIN) Salatiga. It is conducted by using two stages of semi-structured interviews through Skype. The findings from the data analysis outline that the students perceive blogs as a beneficial application for English language learning in the areas of writing, reading and communication. However, they also admit that challenges remain in authoring blogs, such as performance fluctuation, self-confidence and aspects of technology. From the findings, there is a suggestion to formulate strategies in order to counteract the challenges. Thus, the use of blogs improves the quality of English language learning in any future practice.
Rethinking Language Education in Indonesia
Authors: Umami Maslihatul Umami
Published: August 2017

Language education in Indonesia may be discussed by over viewing the nature of the three language categories in the country: Indonesian language, indigenous languages, and foreign languages. From the picture of how the three groups of languages work and function, the problem raised in this paper is based on two fundamental assumptions. Language education in this multilingual and multicultural country is not done on the context of literacy, on the one hand, and it is not yet considered important in comparison with that of the subjects related to basic science and technology, on the other. After reviewing a number of models of bilingual education and comparing them with what has been done in Indonesia, a preferred model will be offered. Finally, it will also be suggested that language education in Indonesia should be associated with literacy development in a wider sense. Furthermore, meanwhile language education should be given an adequate room; language teaching should be based on the functional use of the existing languages in the country and should be done in tandem with the teaching of content since content is delivered through the medium of language.