bluuebunny/crossref_metadata_2025 huggingface dataset:
DOES CORPORATE SOCIAL RESPONSIBILITY ENHANCE RETURN ON ASSETS? EVIDENCE FROM MANUFACTURING FIRM IN NIGERIA
Authors: Carol Nwankwo , Nnenna Onyeka Virginia , Nnenna Chukwuani Victoria
Published: August 2018

The empirical research into the impact of CSR on return onÂ  assets is confusing and far from conclusive. Also in most ofthe previous studies; economic performance covered a (commonly five year) period â€œsurroundingâ€ the CSR performanceand/or social disclosure periods. To overcome these limitations, our paper assess the impact of CSR return on assets ofmanufacturing firms in Nigeria. The result showed that with CSR, corporate social responsibility had a positive and significant effect on return on assets of the manufacturing organizations while without CSR, the impact is negative and non-significant. The implication is that what companies spend on the development of society of interest may be related toreturn on equity but does not significantly detect increase/decrease in return on equity. This study thus posits thatmanufacturing organizations should concentrate evenly also on other elements which organization see mainly as majordeterminants of return on assets as the finding is showing an insignificant effect of CSR on ROA.
Regional Variations in Health Disparities : A Cross-Regional Comparison of Self-Rated Health Determinants in Reform-era China
Authors: Kwon Soyoung
Published: August 2018

It is well documented that higher socioeconomic status is associated with favorable health status. Given regional variations in the pace and consequence of economic reform in China, this relationship may differ cross-regionally. Building upon the theoretical notion about distinct stratification system under state-socialism versus market economy, as well as the fundamental causes of health disparities, this study compares the association of education and cadre status with self-rated health across geographical regions (e.g., provinces) in reform-era China. Analyses of data pooled from the 1991-2000 China Health and Nutrition Survey reveal that the association between education and self-rated health is stronger in a more marketized region. Health benefits associated with a cadre status tend to decline in a more marketized region, which however fails to reach a statistical significance. The findings highlight the role regional contexts play in shaping health disparities in reform-era China.
Exploring Types of Deviant Workplace behavior in a Public Organization in Malaysia.
Authors: Sathappan Malini a/p , Omar Dr. Zoharah , Ahmad Prof Aminah , Hamzah Prof Azimi , Arif Associate Prof Ismi
Published: August 2018

Deviant workplace behavior among employees is becoming a universal issue at various organizations, not excludingÂ enforcement agencies. Deviant behavior need to be studied by scholars to prevent detrimental effects such as jobdissatisfaction, intention to quit, stress, decreased productivity, loss of work time, high turnover rate and financial costsÂ among employees. The purpose of this paper is to explore the types of deviant workplace behavior in the governmentÂ sector in Malaysia. Data collection for the research was carried out by interviewing 14 law enforcement officers inÂ Malaysia. This study involves various departments. The study found that there are various types of misconduct existing atÂ the organization e.g. bribery, uninformed polygamy, drugs, on-line gambling, absenteeism, and lateness. This study alsoÂ provided a framework on types of misconduct to the enforcement agency.Â
REEVALUATION OF THE DIAGNOSIS RELATED GROUPS SYSTEM IN GREECE: THE EXAMPLE OF CORONARY ARTERY BYPASS GRAFT PROCEDURE
Authors: Tagarakis Georgios , Dikeos Costas , Tsilimingas Nikolaos , Polyzos Nikolaos
Published: August 2018

Background. Aim of the current prospective study is to investigate and revise the basic information related to the coronary artery bypass graft (CABG) procedure, in an attempt to reevaluate the current Greek DiagnosisÂ Related Groups (DRGs) system. Methods. In a Greek academic cardiothoracic surgical department,Â implementing clinical therapeutic protocols, we prospectively recruited 75 patients planned to undergo electiveÂ CABG. All basic demographic, medical and perioperative data were gathered in an extensive database, so asto be compared with data predicted by the DRGâ€™s system. Clinical indicators of performance aiming towardsÂ quality control were: perioperative mortality, postoperative myocardial infarct, postoperative stroke,Â postoperative renal failure, total hospital length of stay, rate of reoperation and rate of readmission. Results.Â None of the study patients deceased. No cases of perioperative myocardial infarct, stroke or renal failure wereÂ observed. Two of the patients developed respiratory failure, and one was reoperated for the control ofÂ perioperative bleeding. There were no cases of readmission to the hospital. The total length of stay wasÂ longer than the DRGâ€™s prediction (mean 11.5 vs 7 days), owed partially to the preoperative stay (mean 3.18days) in the department, due to reasons of medical vigilance and organisatory problems that led to theÂ postponement of the operation. Conclusions. A review of the CABG related DRGâ€™s in Greece seemsÂ appropriate, based on the findings of the current study, suggesting a longer than predicted hospital stay.
Quality Improvement of Indonesian University in The Face of Globalization
Authors: Lantara Niniek Fariaty
Published: August 2018

This article shed light on sustainable quality improvement of Indonesian universities by embracing autonomous principle as the propulsion for a more dynamic and accountable system in order to back up a reliable autonomy with accreditation to assure the quality of graduate students, and self evaluation to guarantee an apt decision making based on empirical data and information. Therefore, it is vital to reassess university vision and mission of teaching, researching, and community service, especially in the face of a more democratic globalization era sustained with science and technological development. Government, universities, and other research institutions, together with industrial sector, are highly potential to form a synergistic triangle to jointly handle internalization transfer and strategic technological development to enhance productivity and national competitiveness sustainably. Autonomy is a right or authority provided by the authorized party or government, while academic freedom is a kind of freedom owned by academicians in performing their duty and their functional activity, namely education and scientific research. The development of University accountability is meant to make the best use of university resources for activities sustaining the stated goals.
Pragmatic approach to construction and reinvention of cities in developing countries: the case of Brazzaville in the Republic of Congo
Authors: HILAIRE KEVIN NZOUSSI
Published: August 2018

Â Â Urbanization is a very old phenomenon and does not date today.Â For centuries, the urbanization of cities has been inevitably accelerating.Â In recent years, more than 50% of the world's population lives in urban areas.Â This percentage will increase in the coming years.Â Urbanization poses many problems in the cities of developing countries that require reinvention and pragmatic constructions to achieve sustainable cities.Â This is the case of Congo Brazzaville capital policy that is growing disproportionately and disorderly without planning methods or urbanization or even adaptation to receive a large population who moved toÂ townÂ inÂ search of well being.Â Urbanization is a perplexed area and includes several sub-issues that are: socio-economic, environmental but also spatial.Â However, Brazzaville is in a state of total disrepair resulting in a dysfunction of the urban space.Â Brazzaville has inherited a colonial space with a dual character.Â The pragmatic reconstruction will certainly provide an adequate response to the problems facing the city of Brazzaville.Â The purpose of this paper is to provide a framework for the regulation and regeneration of the urban environment. Then, rethinking renaming the city of Brazzaville to ensure a pragmatic reconstruction that will allow the populations to have a radiant living environment.
Start up India: Challenges & Opportunities
Authors: Kaur Kamaldeep
Published: August 2018

Due to globalization and advancement in technology competition is increasing day by day thatâ€™s why self- employment consciousness among college students is increasing at fast pace. Furthermore India is second most populous country and due to large population pressure it is need of hour to develop entrepreneurial skill among people in India so government launch startup India Plan to support young inspiring entrepreneur .This Paper aims to investigate the challenges and Opportunities in the way of startups in India. This paper is intent to explore the major difficulties faced by startups in India, and discuss the various opportunities of startups in India by using a literature-based analysis.
A Study of Changing Trends in Potential Life-Partner Selection
Authors: Ali Dr Amena Zehra , Jehangir Dr. Anjum Ara , T. Hussain Dr. Rakhshanda , Rizwan Ms. Sheeza
Published: August 2018

Marriage is an important institution that upholds societyâ€™s values. Thus an important decision for any adult is to select appropriate life partner. The definition of appropriateness is largely influenced by cultural norms and values. This research was conducted to study trends in potential mate preference characteristics of the Pakistani population. To attain the aforementioned objective, an archival research was conducted. Data was collected from Sunday matrimonial sections of two most widely read newspapers (Daily Jung and Daily Dawn). Entire data was drawn for 3 decades (i.e., 1980 â€“ 2009). The requirements for to-be bride and to-be grooms were noted. Result showed that in both newspapers, Physical attractiveness in to-be brides was the top sought feature in three decades, whereas for to-be grooms, working or being educated were the most required traits. It shows that most of the requirements remained same, still few changes were noted within the three decades.
A JUDICIAL APPRAISAL ON THE BEST INTEREST OF THE CHILD STANDARD WITH REGARD TO CUSTODY AND ACCESS DECISIONS ON DIVORCE: A CONSTITUTIONAL DEVELOPMENTAL IMPRINT
Authors: Swartz Dr Nico P
Published: August 2018

This paper does not cover all aspects of court decisions about the interests of the child. It is confined to only the best interest of the child with regard to custody decisions on divorce in Botswana jurisdictions with an imprint of South African law dynamics. Everyone that is involved in the operation of an understanding of the childâ€™s situation will benefit from what is going to be discussed in this paper. This study, however, actuates much more research into the questions of the best interests of the child. The research purports the acquisition of knowledge necessary to map out the best interests of the child standard. It does so by stressing the obsolete nature and dysfunctional practice of relics of Roman-Dutch and English common law. The study paves a new direction for determination purposes of the best interests of the child in line with constitutional imperatives or values. The research drawn the theoretical modalities from other jurisdictions, but in its practical application it resort to the Botswana judicature. Case laws of Botswana in which a constitutional imprint could be detected are, for example, Ndlovu v Macheme and Mokoti v Okatswa to name but a few. The stage is set firmly now for the protection and upholding of the best interests of the child along constitutional lines.
Designing out Crime at Bus Terminals in Nigeria: An Exploratory Analysis
Authors: Christopher A WOJUADE , Adewumi I BADIORA
Published: August 2018

Transit stops usually correlate with high human and crime activities. Having obtained information from transport facility managers and users, this study explores crime prevention and perception of safety at Nigerian Bus stations. This study compares and contrasts the perceptions of users and transport service managers in relation to selected bus stations (Ring road and Uselu) in Benin City as a case study. From the perception of the managers, it was believed that both bus stations observed design principles for crime prevention but that of ring road was planned more effectively than Uselu. This suggests that ring road bus stations should be perceived to be safer. Surprisingly, this was not as the users felt the other bus station was slightly safer. An assessment of landuses within 150m radius to each bus station showed that ring road station is someway in close proximity to several landuses likely to generate, attract, and facilitate crime. Hence, we speculate that the activity generated from these landuses may have negatively influenced perceived feeling of safety at this terminal. These findings thus, suggest that the surrounding environment acts to mediate perception of safety and effectiveness of crime prevention strategies of a site. The study therefore, concludes that safety and security planning of a place could be applied better by considering not only the security strategies but also the immediate surrounding environment.
The Effectiveness of 12-Week Greek Traditional Dances Training for Improving Postmenopausal Women Cardiorespiratory Fitness
Authors: MAVROVOUNIOTIS FOTIOS , KONTAXI EFTHALIA , ARGIRIADOU EIRINI , DELIGIANNIS ASTERIOS
Published: August 2018

The purpose of the present study was to examine the effectiveness of 12-week Greek traditional dances training for improving postmenopausal women cardiorespiratory fitness. Twenty three postmenopausal women, aged 55-68 years, were, randomly, chosen and separated to an experimental group (n=13) that attended a 12-week Greek traditional dances program at a frequency of three sessions per week, 50 minutes each, and a control group (n=10) that continued their daily habits for the same period. Cardiorespiratory fitness was assessed by the six-minute walking test (6MWT) and resting heart rate (HR). For data analysis, the non-parametric test Wilcoxon and Mann-Whitney U test, and Pearson correlation of the SPSS ver. 20.0 for windows was used. No significant difference in the baseline measures was detected between the two groups. After the intervention program it was found out a significant decrease in resting HR (z=-2.50, p<0.05) for the experimental group, but an increase for the control group. A significant increase in distance travelled during the 6MWT (z=-3.18, p<0.01) was observed in the experimental group, while the control group presented a significant decrease (z=-2.49, p<0.05). The results provide evidence for the effectiveness of Greek traditional dances programs in improving the cardiorespiratory fitness of postmenopausal women.
Neoliberal Democratic Reforms in Post-Gaddafi Era: Implications for Political Stability in Libya, 2011-2016
Authors: Oji Okey , Adibe Raymond , Ejiofor Chukwuemeka , NwokeÂ  Ikemefuna , Ezugworie Chikwado
Published: August 2018

This study investigates the neoliberal democratic reforms in post-Gaddafi era and its implications for political stability in Libya. Specifically, the study examined the contradictions of the ruling class project of democratization in Libya and their implications for political instability in the post-Gaddafi era. The study found that the democratic project as propagated by the ruling class in post-Gaddafiâ€™s Libya is an intrinsic feature of modernization, a transition from authoritarian to more open political systems, a process linking economic reform and political liberalization perceived as not expressing an organic unity, but separate and either consecutively or concurrently linked. By viewing political instability as an inevitable pendulum of the cyclical transition from authoritarian to more democratic system, neoliberal democracy in post-Gaddafiâ€™s Libya legitimizes authoritarianism in so far as it promotes modernization and liberal system of free market economy. The implication of the study is that the adoption of a new economic system, as well as western-style political institutions in post-Gaddafi Libya, relegating the consultation and active participation of the Libyan people undermined the democratic project. The exclusion of Libyans in the democratization process ultimately gave rise to political instability in post-revolution Libya. We therefore, recommended a referendum as a preferred option for Libyans to decide economic and political organization of Libya.
War on Terror in Regional and Trans-Regional Context
Authors: Khan Jamil Ahmed
Published: August 2018

Terrorism from the longer time has attracted many of the experts in history and present times to work on it with a quest to find out the causes and look for its cure. This article, I have made an endeavor to discuss terrorism from different aspects examining the history of the creation of different terrorist organizations; the research analyzes the latest Talibanization phenomenon. Before and after the 9/11 tragedy, there had been many discussions that seemed to have pondered upon â€œGood Talibansâ€ and â€œBad Talibansâ€, the study intends to make sense to both these terminologies by giving each of it sufficient time to have a clear understanding by examining through rich literature that illustrates both these terminologies candidly and categorically. The work on this topic is one of its kind that is unbiased that not only explains the mistakes being committed by the countries where the rogue elements like Al-Qaida and Taliban prevailed or are still prevailing, Though Afghanistan is in the focus but it has also pointed out the wrong policy decisions in different phases of time by the United States of America during the fight against terrorism.
Social and Health Inequalities in Rich and Developed Countries: The Role of Sociology and Suggestion of Future Sociological Agendas
Authors: Hung Jason
Published: August 2018

In the early 1840s, Friedrich Engels and Rudolph Virchow argued that the â€œmode of social organizationâ€ was a lens through which the social patterning of disease could be understood (Scambler, 2012: 131). Virchow was reluctant to attribute disease to individual behaviour, and asserted that illness belonged to the discipline of social science (de Maio, 2010: 20). In the late 20th century Richard G. Wilkinson, a British social epidemiologist and a professor at University of Nottingham, echoed Engels and Virchow, postulating that Emile Durkheim, if he remained alive, would analyse suicide based on the modern burden in developed societies (Wilkinson, 1996: 15). This article addresses the discourse on how the imbalanced distribution of class, income and social capital contributes to the poorer physical and psychosocial health conditions among socially disadvantaged cohorts, based on the arugments made by key scholars from the field of sociology and health. This article also examines the future sociological agendeas to better examine social and health inequalities, in accordance with ideas suggested by a variety of scholars, especially Graham Scambler. The article is review-based, prompting the understandings of the contemporary debates about social and health inequalities, and what roles should sociology play in such debates.
Convergent Validity of a Consumer-Grade Accelerometer with a Research-Grade Pedometer in a Physical Education Setting
Authors: Menickelli Justin , Grube Dan P. , Lowell Sarah
Published: August 2018

The cost of activity monitors has substantially reduced in recent years, making them more feasible for use in physical education programs. This study examined the convergent validity of the consumer-grade Movband activity monitor with the research-grade NL-2000 pedometer. The NL-2000 was chosen as the criterion unit because it is unaffected by BMI, pedometer tilt, or waist circumference, and has been recommended for use in research [1]. One hundred and eleven elementary school aged children (53 boys, 58 girls; 9.2 ± 0.7 yr.) from three physical education classes wore an NL-2000 on their right hip and a Movband on each wrist during a 30 minute class in which participants walked or ran on a hiking trail. A repeated measures ANOVA of mean steps indicated a significant difference (p< .001) between the NL-2000 (2411.74 ± 514.87) and the Movband worn on either wrist (left= 1554.33 ± 340.81, right= 1532.26 ± 329.76). Pearson product-moment correlations indicated that NL-2000 steps and Moves were significantly and positively correlated (p< .001; left= .79, right= .85). The correlation coefficient between left and right wrists was .87. In general, the Movband can provide reasonable estimates of physical activity for physical education teachers.
Sistem Ekonomi Perbankan Berlandaskan Bunga (Analisis Perdebatan Bunga Bank Termasuk Riba Atau Tidak)
Authors: Romdhoni Abdul Haris , Tho'in Muhammad , Wahyudi Agung
Published: August 2018

Bank interest is the remuneration provided by the bank based on conventional principles to customers who buy or sell their products. Bank interest can be in the form of interest on deposits and interest on the loan. The purpose of this study is to determine the various opinions and about the interest position of usury bank or not. The research method used in this research topic is in the form of study or literature study obtained from various sources of books, journals, and other sources that are very relevant to the research topic. The results show that most scholars and scholars claim that the bank interest is the same as usury, so the law of bank interest is haram. But there is also a judge that bank interest is different from interest, so bank interest is okay, especially some Middle Eastern clerics supported by secular-minded economic experts.
PENGEMBANGAN INDUSTRI KECIL DAN RUMAH TANGGA
Authors: Rukmini Rukmini
Published: August 2018

Suatu kekhawatiran yang muncul dalam kaitannya dengan era globalisasi ekonomi adalah meningkatnya persaingan di dalam negeri, baik antara sesama produk dalam negeri maupun dengan produk berasal dari luar negeri, sedangkan usaha rakyat yang dalam hal ini berasal dari produsen pengusaha kecil (TK) dan Indutri Rumah Tangga (IRT) belum atau tidak siap menghadapinya. Lemahnya daya saing produk sejenis yang berasal  dari industri besar dan menengah, sehingga dikhawatirkan mereka akan tersisih dan bahkan gulung tikar. Hal ini berkaitan dengan persoalan yang mereka hadapi, seperti : keuangan, teknologi, manajemen, dan kelemahan pasar sehingga kekhawatiran tersebut semakin kuat. Selain itu pula, strategi pembangunan ekonomi yang berlangsung selama masa ini dinilai kurang berpihak pada usaha kecil dan rumah tangga (dalam arti termasuk pula usaha tradisional) sedangkan sektor ini merupakan basis dari kekuatan ekonomi rakyat.Kata Kunci : Pengembangan, Industri Kecil, Rumah Tangga
PENGARUH PRESTASI DI SLTA, MOTIVASI MAHASISWA DAN KUALITAS MENGAJAR DOSEN TERHADAP INDEKS PRESTASI MAHASISWA DI STIE AAS SURAKARTA
Authors: Utami Wikan Budi
Published: August 2018

Penelitian  ini  bertujuan  untuk  mengetahui  pengaruh    prestasi  di  SLTA,  motivasi mahasiswa,  kualitas  mengajar  dosen  terhadap  prestasi  akademik  mahasiswa  AAS  secara parsial dan secara bersama-sama. Adapun  populasi  dalam  penelitian  ini  adalah  mahasiswa  STIE  AAS  Surakarta  yang aktif  mengikuti  kegiatan  belajar  mengajar  pada  saat  penelitian  ini  dilakukan.  Penelitian dilaksanakan di semester gasal tahun akademik 2013/2014 pada bulan Mei – Juni 2014. Jenis instrument yang digunakan dalam penelitian ini, yaitu kuesioner. Untuk menguji apakah daftar angket yang dibuat , sahih (valid) dan andal (reliabel) maka digunakan dua alat uji yaitu uji validitas dan uji reliabilitas.  Uji t digunakan untuk menguji pengaruh masing – masing variabel independen (prestasi di SLTA, motivasi mahasiswa, kualitas mengajar dosen terhadap variabel dependen (prestasi akademik mahasiswa AAS). Uji statistik F bertujuan untuk menguji pengaruh semua variabel independen atau bebas (prestasi di SLTA, motivasi mahasiswa, kualitas mengajar dosen) secara bersama-sama terhadap variabel dependen atau terikat (prestasi akademik mahasiswa AAS). Uji ini dilakukan dengan program SPSS 17. Uji R (Koefisien determinasi) dilakukan untuk mengetahui berapa besar pengaruh variabel prestasi di SLTA, motivasi mahasiswa, kualitas mengajar dosen terhadap variabel prestasi akademik mahasiswa AAS. Dari hasil uji F diketahui bahwa Prestasi di SLTA, motivasi mahasiswa dan kualitas mengajar dosen secara bersama-sama berpengaruh signifikan terhadap prestasi akademik mahasiswa STIE AAS Surakarta. Dari hasil uji t diketahui bahwa Prestasi di SLTA, motivasi mahasiswa dan kualitas mengajar dosen secara parsial berpengaruh signifikan terhadap prestasi akademik mahasiswa STIE AAS Surakarta.Kata kunci: Prestasi di SLTA, motivasi mahasiswa, kualitas mengajar dosen , prestasi akademik mahasiswa
DAMPAK DEKRUITMEN, MUTASI, DAN PENGEMBANGAN ORGANISASI TERHADAP MOTIVASI KERJA KARYAWAN PT. PERKEBUNAN NUSANTARA IX (PERSERO) PG. REJOSARI MAGETAN
Authors: Suprihati Suprihati
Published: August 2018

Tujuan Penelitian ini adalah untuk menganalisis pengaruh dekruitmen, mutasi, dan pengembangan organisasi terhadap motivasi kerja karyawan PT. Perkebunan Nusantara IX (Persero) PG. Rejosari, dan menganalisis faktor yang paling dominan dalam mempengaruhi motivasi kerja karyawan PT. Perkebunan Nusantara IX (Persero) PG. Rejosari, Magetan. Dalam dalam penelitian ini menggunakan satu model regresi logistik binary. Koefisien regresi logistic diketahui bahwa semua variabel independen berpengaruh signifikan terhadap variabel motivasi kerja karyawan. Menurut prediksi karyawan yang merasa memiliki motivasi rendah dengan kode nol (0) adalah 16 responden, sedangkan observasi keseluruhan sebanyak 19. Jadi ketepatan klasifikasi 84,2% (16/19), sedangkan prediksi karyawan yang merasa memiliki motivasi tinggi dengan kode satu (1) ada 48 responden, sedangkan  hasil observasi keseluruhan sebanyak 50 jadi ketepatan klasifikasi 96% (48/50) atau secara keseluruhan ketepatan klasifikasi adalah 92,8% (92,8/100). Pada penelitian ini menghasilkan bahwa Variabel dekruitmen, mutasi, dan pengembangan organisasi mempunyai pengaruh yang positif dan signifikan terhadap motivasi kerja, yang ditunjukkan dengan nilai chi square Hosmer and Lemeshow Test  sebesar 5,173 dan nilai sig Hosmer and Lemeshow test yang sebesar 0,739 dan variabel pengembangan organisasi memberikan sumbangan pengaruh yang paling besar terhadapmotivasi kerja dibandingkan dengan variabel dekruitmen dan mutasi, hal ini ditunjukkan dengan nilai koefisien beta sebesar 0,679 dan nilai ekspektasi B sebesar 1,972.Kata Kunci : Dekruitmen, Mutasi, Pengembangan Organisasi, Motivasi
PERENCANAAN PENGANGGARAN DAERAH
Authors: Ibrahim Ibrahim
Published: August 2018

erencanaan dan penganggaran antara lain mengacu kepada Undang-undang Nomor  25  tahun  2004  tentang  system  pembangunan  nasional,  yang mengatur  tahapan  perencanaan  dan  Undang-Undang  No  32  tahun  2004 tentang  pemerintah  daerah.  tujuan  perencanaan  penganggaran  adalah  untuk membantu  pemerintah  mencapai  tujuan,  membantu  menciptakan  efisiensi dalam menyediakan barang dan jasa publik, memungkinkan pemerintah untuk memenuhi  prioritas  belanja,  dan  meningkatkan  transparansi  dan pertanggungjawaban pemerintah kepada DPRD/DPR dan masyarakat luas. Alur perencanaan  dan  penganggaran  daerah  kepada  UU  No.  25  tahun  2004  tentang system  perencanaan  pembangunan  nasional  yang  mengatur  alur  perencanaan dan  UU  No.  32  Tahun  2004  tentang  pemerintahan  daerah  yang  mengatur kembali  system  perencanaan  pembangunan  daerah  yang  telah  ditetapkan dalam Undang-undang No. 25 tahun 2004.   Kata Kunci: perencanaan, penganggaran
ANALISIS PENGARUH KUALITAS PELAYANAN TERHADAP KEPUASAN PASIEN PADA RUMAH SAKIT UMUM DAERAH SUKOHARJO
Authors: Ma’ruf Muhammad Hasan
Published: August 2018

Tujuan dari penelitian adalah untuk mengetahui pengaruh layanan dokter/perawat, ketersediaan fasilitas, layanan administrasi dan keuangan dengan kepuasan pasien yang berobat di RSUD Sukoharjo. Jenis penelitian yang digunakan adalah deskriptif  kuantitatif. Sesuai dengan tujuan penelitian ini maka sampel yang digunakan adalah pasien yang pernah berobat di RSUD Sukoharjo. Metodologi yang digunakan adalah analisis statistik regresi linear berganda. Melalui penelitian ini diketahui  terdapat hubungan yang positif dan signifikan antara pelayanan yang meliputi layanan dokter/perawat, layanan fasilitas, layanan administrasi dan keuangan dengan Kepuasan Pasien di RSUD Sukoharjo. Dari hasil ini   RSUD Sukoharjo dapat  menentukan strategi pengembangan layanan untuk mencapai tujuan Rumah Sakit.Kata Kunci : Layanan, Kepuasan Pasien, RSUD Sukoharjo
PENGARUH PEMAHAMAN, KESADARAN, KUALITAS PELAYANAN, DAN KETEGASAN SANKSI TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA SUKOHARJO
Authors: Subarkah Johny , Dewi Maya Widyana
Published: August 2018

Tujuan dari penelitian ini adalah untuk menganalisis secara individu dan bersama-sama pengaruh pemahaman, kesadaran, kualitas pelayanan, dan ketegasan sanksi terhadap kepatuhan wajib  pajak orang pribadi. Penelitian ini menggunakan pendekatan kuantitatif dengan melakukan survei lapangan. Populasiny adalah pembayar pajak individu yang terdaftar dan melakukan pembayaran pajak pribadi di KPP Pratama Sukoharjo, sampel 35 orang dengan teknik sampling quota sampling non probability sampling. Metode pengumpulan data menggunakan kuesioner dengan skala Likert 1-5 poin. Metode analisis data meliputi: uji instrumen penelitian, uji asumsi klasik, uji regresi linier berganda dan uji hipotesis. Hasil penelitian menunjukkan: Pemahaman wajib pajak berpengaruh positif dan tidak signifikan terhadap kepatuhan pajak individu pada KPP Sukoharjo. Kesadaran berpengaruh  positif  dan signifikan pada kepatuhan pajak individu pada KPP Sukoharjo. Kualitas layanan berpengaruh positif dan signifikan terhadap kepatuhan pajak di KPP Sukoharjo perorangan. Ketegasan sanksi positif dan signifikan berpengaruh terhadap kepatuhan pajak di KPP Sukoharjo perorangan. Pengertian, kesadaran, kualitas pelayanan dan ketegasan memberikan sanksi berpengaruh  positif dan signifikan terhadap kepatuhan pajak di KPP Sukoharjo wajib pajak pribadi.Kata kunci : Pemahaman, Kesadaran, Kualitas Pelayanan, Ketegasan Sanksi, Kepatuhan Wajib Pajak Pribadi
Pengaruh Mekanisme Corporate Governance Terhadap Ketepatan Waktu Pelaporan Keuangan (Studi Empiris Pada Perusahaan Perbankan Milik Pemerintah Pusat)
Authors: Rivandi Muhammad , Gea Maria Magdalena
Published: August 2018

This study aims to examine the effect of corporate governance mechanism on the timeliness of financial reporting. The sample of this study are four central banking companies listed in Indonesia Stock Exchange (IDX) selected based on purposive sampling method. The method of data analysis used in this study is multiple regression models. Based on the hypotheses testing result, that the managerial ownership and audit committee have a positive and significant effect on the timeliness of financial reporting, while independent commissioner has no effect on the timeliness of financial reporting
Kepemilikan Manajerial, Kepemilikan Institusional, Komisaris Independen, serta Komite Audit pada Nilai Perusahaan dengan Pengungkapan CSR sebagai Variabel Moderating dan Firm Size sebagai Variabel Kontrol
Authors: Widianingsih Dewi
Published: August 2018

Penelitian ini bertujuan untuk mengetahui pengaruh pengungkapan CSR dalam memoderasi hubungan antara kepemilikan manajerial, institusional, komisaris independen dan komite audit dengan nilai perusahaan serta firm size sebagai variabel kontrol pada perusahaan pertambangan periode 2015-2016 yang terdaftar di BEI. Sampel penelitian terdiri atas 56 perusahaan dan dipilih secara purposive sampling (dengan kriteria tertentu). Analisis data menggunakan analisis regresi linier berganda. Hasil penelitian dengan regresi linier berganda menunjukkan bahwa secara simultan, kepemilikan manajerial (MOWN), kepemilikan institusional (INST), komisaris independen dan komite audit berpengaruh terhadap nilai perusahaan (PBV). Secara parsial, kepemilikan manajerial dan komite audit yang berpengaruh positif signifikan terhadap nilai perusahaan, sedangkan variabel bebas lainnya (kepemilikan institusi dan komisaris independen) berpengaruh positif tetapi tidak signifikan terhadap nilai perusahaan. Pada analisis variabel moderating dengan metode uji interaksi Moderated Regression Analysis (MRA) menunjukkan bahwa secara simultan pengungkapan CSR dapat memoderasi pengaruh kepemilikan manajerial, institusi, komisaris independen serta komite audit terhadap nilai perusahaan. Secara parsial, adanya variabel pengungkapan CSR dapat menguatkan atau memoderasi secara signifikan hubungan antara kepemilikan manajerial, institusi serta komite audit terhadap nilai perusahaan. Namun dapat memoderasi atau menguatkan tetapi tidak signifikan hubungan antara komisaris independen terhadap nilai perusahaan. Firm size sebagai variabel kontrol perlu dipertahankan karena berpengaruh positif signifikan pada kepemilikan manajerial, kepemilikan institusi, komisaris independen, serta komite audit terhadap nilai perusahaan.
Mengungkap Keberhasilan Tax Amnesty : Studi Kasus pada KPP Pajak Pratama Makassar Utara
Authors: Putra Aditya Halim Perdana Kusuma , Nasir Munawir , Buana Andika Prawira
Published: August 2018

Tax amnesty is the abolition of special tax sanctions in Indonesia regulated in Law no. 11 the year 2016 About tax forgiveness. This research is to know the success of applying tax amnesty to the realization of tax revenue and taxpayer compliance on KPP Pratama Makassar Utara. The result of this research stated that the implication of tax amnesty policy at KPP Pratama Utara Makassar did not succeed in terms of tax target on the realization of tax revenue both in 2016 and 2017, besides that tax amnesty policy at KPP Pratama Makassar Utara also did not raise taxpayer compliance ratio either corporate taxpayers or individual taxpayers in terms of registered taxpayers against taxpayers who report their annual tax returns.
Efektivitas Realisasi Anggaran Bidang Pembinaan Kemasyarakatan Desa Jajar Kecamatan Talun Kabupaten Blitar Tahun 2017
Authors: Kurniasari Rita , Masrunik Endah , Huda Anam Miftakhul , Elvianita Diana
Published: August 2018

The Village Fund Allocation is a part of the central and regional equity funds devoted to the village, one of which is for community development activities that include the fostering of education, peace and order, sports and arts, religion and health. In practice, the village government is required to run the field of community coaching efficiently and effectively to assess whether the village government can perform its duties properly in achieving the goals and objectives. This study aims to determine the effectiveness of budget realization of Village Fund Allocation for Community Development in Jajar Village Talun Sub-District, Blitar Regency, 2017. Data collected by observation method, library research, and documentation. Data analysis uses effectiveness and effectiveness ratio. The results of research on the effectiveness of budget realization of Village Fund Allocation for Community Development in Jajar Village Talun District, Blitar Regency in 2017 is at 90% -100% level and is included in the effective category. Level of effectiveness of budget realization Allocation of Village Fund of Community Development Field in Jajar Village year 2017 that is (98,55%). Based on the effectiveness of budget realization of Village Fund Allocation in the field of community cultivation in effective category, this means Jajar Village Government has optimized revenue or acceptance in applying the realization of budget ceiling Allocation of Village Funds in the field of community development by doing priority scale in determining expenditure budget to fit the expectations and objectives and benefits for quality in budget realization.
Aplikasi Real Earning Management Melalui Faktor-Faktor Internal pada Perusahaan Go Public yang Terindeks Di JII
Authors: Ningsih Suhesti , Subarkah Johny
Published: August 2018

Penelitian ini bertujuan untuk untuk mengetahui pengaruh faktor Internal perusahaan terhadap real earning management pada perusahaan go public yang terdaftar di Jakarta Islamic Indeks (JII). Proksi faktor internal yang digunakan adalah ROA, pertumbuhan penjualan (growth) dan ukuran perusahaan (size). Sedangkan proksi manajemen laba riil menggunakan abnormal cash flow operations (CFO), abnormal production cost dan Abnornal discretionary expenses. Metode analisis yang digunakan dalam penelitian ini analisis regresi linear berganda. Hasil penelitian ini menunjukkan bahwa faktor profitabilitas (ROA) dan pertumbuhan penjualan (GROWTH) tidak berpengaruh terhadap real earning management (REM). Hal ini menunjukkan bahwa untuk meningkatkan kinerja perusahaan dan peningkatan penjualan manajer tidak termotivasi melakukan manajemen laba melalui aktivitas-aktivitas riil perusahaan. Sedangkan ukuran perusahaan (SIZE) mempunyai pengaruh positif terhadap real earning management. Dengan demikian berartin bahwa semakin besar perusahaan maka akan semakin besar kemungkinan terjadi aplikasi real earning management. Sedangkan dari hasil ujji secara simultan menunjukkan bahwa ROA, GROWTH dan SIZE berpengaruh terhadap real earning management pada perusahaan yang terindeks di JII tahun 2012-2014.
Kecurangan Dalam Laporan Keuangan “Menguji Teori Froud Triangle”
Authors: Utomo Langgeng Prayitno
Published: August 2018

This study aims to examine the factors that affect the fraudulent financial statements of the company. Fraud detection of financial statements using fraud triangle theory. Based on the theory of fraud triangle there are three factors: pressure, opportunity, and rationalization are used as parameters to detect fraud. The sample of this study used 44 companies in 3 years of observation, where the company is divided into companies that are indications of fraud and not by doing the analysis using the calculation of the underlying M-score, this study used logistic regression, the result that the indication of fraud in this study only can be obtained from external pressure factors on pressure variables and the effectiveness of monitoring on the opportunity variables, this study fails to establish influence in three factors at once ie pressure, opportunity, and rational
Analisis Kritis Pembiayaan Murābaḥah di Keuangan Islam Modern Indonesia
Authors: Maulidizen Ahmad
Published: August 2018

Islamic banking in Indonesia has experienced significant growth, including assets, financing provided and the number of customers. In 2012-2017 Sharia bank financing 70-80% is given to the community by using the contract of murābaḥah, in the form of consumptive and productive. The activities of sharia banks should be guided by the National Sharia Council Fatwa in performing its functions optimally and implementing the Shari'a comprehensively. While murābaḥah financing is still reaping a variety of criticism from Islamic finance experts because there are provisions that are not in accordance with fiqh muamalat and also need to find solutions how to calculate the price and mark up allowed so that customers do not burden at a cost much more expensive than the interest applied in conventional banks. This is so that Sharia banks can compete with other banks. Therefore, this article will explain concept concept of murābaḥah conceptually and application in Bank Islam in Indonesia. The purpose of writing this article so that the implementation of the contract murābaḥah in Bank Syariah in Indonesia can be in accordance with the principles of sharia that put forward the principle of justice and no party is harmed.

Saran sitasi: Maulidizen, A. (2018). Analisis Kritis Pembiayaan Murābaḥah di Keuangan Islam Modern Indonesia. Jurnal Ilmiah Ekonomi Islam, 4(2), 76-90. doi:http://dx.doi.org/10.29040/jiei.v4i2.189
Konsep Pengelolaan Koperasi Pesantren untuk Kesejahteraan Ekonomi Masyarakat: Telaah Surah Al-Hasyr Ayat 7
Authors: Fikri Ahmad Lutfi , Yasin Muaidy , Jupri Akhmad
Published: August 2018

Al-Quran menjadi landasan dari keseluruhan ajaran Islam tidak sekedar berisi tentang kumpulan peraturan dan larangan, tetapi memberikan jaminan untuk terwujudnya kesejahteraan ekonomi masyarakat. Pada artikel ini, penulis bermaksud mengungkap kejelasan konsep pengelolaan koperasi pesantren untuk kesejahteraan ekonomi masyarakat dalam perpektif surat al-Hasyr ayat 7. Penelitian ini menggunakan metode penelitian kualitatif-deduktif. Hasil kajian menyimpulkan bahwa kesejahteraan ekonomi bukan semata-mata hanya permasalahan distribusi ekonomi secara materi semata-mata tetapi juga menyangkut unsur non materi dan bidang-bidang yang lainnya. Oleh karena itu, untuk mencapai pertumbuhan dan perkembangan secara material dan spiritual tersebut, Ekonomi Islam mempunyai karakteristik dalam pertumbuhannya, yaitu serba meliputi, berimbang, realistis, berkeadilan, tanggungjawab, mencukupi dan berfokus pada manusia sesuai dengan haknya sebagai khalifah di muka bumi. Karakteristik tersebut menunjukkan bahwa tujuan pertumbuhan dan pembangunan ekonomi dalam Islam adalah adanya kesempatan semua anggota masyarakat apapun ras, agama dan karakternya – untuk mendapatkan kesejahteraan, sehingga semua orang dapat merasakan nikmat dan karunia Allah SWT.

Saran sitasi: Fikri, A., Yasin, M., & Jupri, A. (2018). Konsep Pengelolaan Koperasi Pesantren untuk Kesejahteraan Ekonomi Masyarakat: Telaah Surah Al-Hasyr Ayat 7. Jurnal Ilmiah Ekonomi Islam, 4(2), 91-102. doi:http://dx.doi.org/10.29040/jiei.v4i2.249
Analisis Kesehatan Koperasi Syariah dalam Upaya Meningkatkan Kinerja dan Pelayanan
Authors: Okfitasari Antin , Suyatno Agus
Published: August 2018

The purpose of research is to analyze the financial health of Savings and Loans Cooperative and Sharia (KSPPS) BMT Mitra Mandiri Wonogiri, Central Java. This research method is quantitative descriptive approach, with sample of KSPPS financial reports from year 2013 until 2016. Permenkop-UKM number 7 / Per / Dep.6 / IV / 2016, is used as a data analysis tool, which includes capital aspect, quality aspect of productive assets, efficiency aspect, liquidity aspect, and independence aspect and growth aspect. The result based on each health assessment indicator, all indicators indicate healthy category except capital aspect. The financial health assessment of KSPPS BMT Mitra Mandiri from 2013 to 2016 in aggregate and per year show healthy category.

Saran sitasi: Okfitasari, A., & Suyatno, A. (2018). Analisis Kesehatan Koperasi Syariah dalam Upaya Meningkatkan Kinerja dan Pelayanan. Jurnal Ilmiah Ekonomi Islam, 4(2), 103-115. doi:http://dx.doi.org/10.29040/jiei.v4i2.260
SATURATING ALL DEBTS USING MINIMUM NUMBER OF TRANSACTIONS
Authors: Nguyen Thinh D.
Published: August 2018

Given a list of debts between pairs of people, we want to minimize the number of transactions needed to clear all debts.
Overcoming Pronunciation Difficulty
Authors: Tungka Novalita Fransisca
Published: August 2018

Using authentic materials as pronunciation models and having an explicit phonetic instruction in English pronunciation pedagogy will develop our English pronunciation awareness and will build our confidence in using English orally. By having such kinds of awareness and confidence, we can avoid mispronunciation possibly occurring in our oral communication.
FLOW USING FEW EDGES IN A BIPARTITE NETWORK
Authors: Nguyen Thinh D.
Published: August 2018

If we have a set of sources $S$ with total capacity $C$ and a set of sinks $T$ with the same capacity $C$, but not necessarily the same cardinality, our problem \textsc{MinEdgeFlow} asks whether there an efficient way to find the minimum number of direct edges between sources and sinks and their required capacity, assuming $\mathrm{flow}=C$.
PREDIKSI INDEKS PEMBANGUNAN MANUSIA DENGAN MENGGUNAKAN DECISION TREE C4.5 DI KABUPATEN KAMPAR
Authors: Putra Ridwan Miftahul , Asril Elvira , Taslim
Published: August 2018

Dengan perkembangan teknologi dalam bidang komputer yang pesat dapat mempermudah perolehan informasi. Pengolahan data yang disimpan tidak hanya bisa disimpan saja, tetapi data IPM bisa digunakan untuk kemudian hari. Dengan data mining, kita dapat melakukan pengklafikasi, memprediksi, memperkirakan dan mendapatkan informasi yang lain yang bermafaat dari kumpulan data dalam jumlah besar. Dalam IPM mempunyai beberapa variable yaitu angka harapan hidup, rata-rata lama sekolah, harapan lama sekolah, pengeluaran perkapital yang disesuaikan dan pengaturan range IPM. Memprediksi IPM dalam data mining dapat dilakukan dengan menggunakan metode Decision Tree dan algoritma C4.5. Dengan menggunakan algoritma C4.5 akan mendapatkan suatu hari berupa nilai entropy dan gain yang mudah dipahami dan mudah dimengerti.
The Difference of Concentration Calcium on Human Breast Milk between Good Nutrition Status and Chronic Energy Loss Postpartum Mothers
Authors: St. Surya Indah Nurdin
Published: August 2018

The research aimed to find out the difference in calcium concentration inbreast milk between the good nutritional status and Chronic Energy deficiency inpostpartum mothers. The research was the Cross Sectional design research type. Thesamples are 40 people who were chosen using the purposive sampling technique, andwho met inclusive criteria. The samples were collected. Fourteen days after giving theresearcher, they came to the respondent's house to measure BB, LILA and 24 hoursfoodrecall and milked 3 cc, done by the researcher, and will check their breast milkthrough laboratory test using Colorimetric Assay. The data with not normal distributedwere tested using the statistical shapiro-wilk test with the resultof α> 0,05. Theanalytical test used Mann Whitney and Chi-Square test.The research indicated thatthere was a very significant difference of calcium concentration between postpartumthe mothers with good nutrition status and the mother chronic energy deficiency withp value = 0.025 (p <0.05). The research also revealed thet postpartum mothers whoexperienced the decrease of low concentration (median 166.7 mg/L) 7.0 times morerisk to experience the deficiency of cronic energy compared to the mother withpostpartum good nutrition status.
KONSUMTIVISME DAN HEDONISME DALAM MEDIA MASSA Tinjauan Teori Kritis Sensualisme pada Majalah Pria Menurut Perspektif Kritis Herbert Marcuse dan Jean Braudillard
Authors: Wuryanta AG. Eka Wenats
Published: August 2018

Meskipun ada banyak faktor yang mempengaruhi pendefinisian seksualitas oleh media, tetapi hal yang paling signifikan adalah pengaruh ideoogi kapitalisme. Saat ini hampir semua bidang tercelup oleh ideologi kapitralisme ini. Dalam logika kapitalisme, segala sesuatu ditujukan untuk memupuk modal. Segala sesuatu ditujukan untuk menghasilkan uang dan keuntungan. Seksualitas adalah ruang yang juga tidak luput dari persentuhan dan pengaruh kapitalisme. Dahulu, seksualitas adalah wacana yang tertutup, sebaliknya ia adalah produk untuk dijual. Cerita-cerita seksual menjadi produk untuk diperjualbelikan. Barang dan alat yang berhubungan dengan seksual juga dijajakan secara terbuka. Dalam era kapitalisme seks menjadi komoditi yang sangat menunujang melalui tv, film dan periklanan. Walaupun demikian dampak yang ditimbulkan oleh seksualitas yang ditampilkan menjadi perdebatan yang sengit. Kubu yang pro menganggap seksualitas yang ditampilkan di media tidak memiliki dampak yang berbahya, sedangkan kubu yang kontra menganggapnya memiliki dampak yang negatif, apalagi jika ditampilkan di media tv yang khalayaknya sangat luas.
The Rating System of Playstore Base on Reviwers Using Text Mining
Authors: Dhika Harry , Ambarsari Erlin Windia
Published: August 2018

This reserch discuss about rating in playstore with text mining metodology