bluuebunny/crossref_metadata_2025 huggingface dataset:
Personnel Formation of Irkutsk Regional Office of the State Bank of the USSR in the 1950s–1980s : Dynamics of Educational Level and Skills Development
Authors:   Irkutsk National Research Technical University, Gavrilova Natalya Igorevna
Published: March 2020

The paper discusses the dynamics of the educational level and skills development of Irkutsk regional office of the State Bank of the USSR officials during the 1950s–1980s. They are important components of personnel formation of the unit. The relevance of the research of historical context is in the deeper analysis of the complex of social and economic, managerial, professional and educational conditions of personnel reproduction of modern banking system. Growth statistics of head specialists provision for the regional office and its structural divisions are identified and summarized. Secondary and higher professional education system, refresher course and technical training are considered as the main channels for improving the educational level of the regional office of the State Bank officials. Trends of actualization of getting higher special education and maintaining the importance of mastering secondary special education are revealed. The trend of activation the mentoring system, the system of personnel reserve and national personnel formation are underlined. The research was based on the materials (for the first time introduced into scientific circulation) of State Archive of Irkutsk Region.
Occupational Health and Safety at Factories in the Prioksky Mining District in 1920–1935: from Public Initiatives to State Regulation
Authors:   Privolzhsky Research Medical University of the Ministry of Health of the Russian Federation, Kezhutin Andrey Nikolayevich
Published: March 2020

The study reveals the conditions and features of the establishment of the occupational health and safety system at the factories of the Prioksky mining district in connection with the transition to accelerated industrial development of the country. It caused the need to establish unity of public and government efforts in this direction. The research urgency is determined by the lack of historical studies on this issue, as well as the occupational health and safety system reform today. The paper examines the interdepartmental commissions activities aimed to struggle with industrial injuries and losses when developing projects for reforming the occupational health and safety system. The research is connected with the processes of social and economic development of society. It is based on the materials of the Central Archives of the Nizhny Novgorod Region. The author reveals the main features of the creation of a new occupational health and safety system in one of the most important industrial areas of Central Russia. The data on the projects of reforming the occupational health and safety system and their practical implementation are introduced into scientific operation as well.
Redesigning Customs Station Activities in Special Economic Zone: the Practice of Organizational Modelling
Authors:   Ural Federal University, Olkhovikova Svetlana Valeryevna , Feldsharov Vladimir Yuryevich ,   Ekaterinburg Customs
Published: March 2020

The paper analyses practical potential of organiza-tional modelling method for optimizing administra-tion of customs in the new economic conditions. In Russian Federation, special economic zones are the most active form of establishment of public-private partnership. The administration of such zones is directly linked to efficiency of regional governance. Administrating customs activities shall be incorpo-rated into administration of a special economic zone as its structural element. The authors aimed to de-velop and implement a project of redesigning activi-ties of a customs station in the situation of institu-tional dynamics within judicial and economic spheres. The practice of organizational modelling in customs administration has not been sufficiently studied. The latest publications in administration and management indicate that it is possible to apply the method for redesigning activity in a dynamic environment. Restructuring is only the first stage of the process of developing a new organizational ‘ar-chitecture’ of transitional model. Functional analysis and singling out the new units within business pro-cesses allowed to form new links within the cus-toms station. Viewing the management of customs activities as a part of the system of a special eco-nomic zone administrating allowed the authors to construct a new “architecture” of communications with all other administration entities. Implemen-tation of the project for optimizing customs ac-tivity administration allowed to raise the efficiency of administration of a special economic zone as a whole, which translated into a significant economic effect.
Estimation of Prospects for Poverty Reduction in the Republic of Sakha (Yakutia)
Authors:   Academy of Sciences of the Republic of Sakha (Yakutia), Popova Olga Vasilyevna
Published: March 2020

The subject of the study is poverty as a social and economic phenomenon. The purpose of the study is to estimate the prospects for reducing poverty and achieving national development goals by 2024 in the largest subject of the Russian Federation – the Re-public of Sakha (Yakutia), which is characterized by high rates of poverty. The author thoroughly exam-ines the structure, dynamics, and risks of poverty in the Republic of Sakha (Yakutia), provides the re-sults of a comparative analysis of poverty indicators of the region and the relevant values for the Far Eastern Federal District. As a result, poverty factors are identified. They are unemployment and econom-ic inequality of the rural population with a high de-mographic load on working age youth. Research method: analysis, comparison, systemati-zation, tabular interpretation, generalization, and grouping of data to formulate conclusions based on the results of the study. The novelty of the research is identification of specific characteristics of poverty in the Republic of Sakha (Yakutia), in par-ticular: the high risk of child poverty and of rural poverty, a significant increase in poverty risk among the unemployed population, estimation of the possibility to reduce poverty in the region twice by 2024 via such measures as the promotion of eco-nomic growth, rising the real income, improving the targeting of social support. The author con-cludes that it is unlikely that there will be a signifi-cant reduction in poverty in the region in a short time.
The Content and Structure of the Legal Culture of the Individual
Authors:   Samara National Research University, Shikhanova Yelena Gennadyevna , Klenkina Olga Valeryevna ,   Samara University of Public Administration “International Market Institute”
Published: March 2020

In the context of global computerization, there is an increasing need to specify fundamentally significant theoretical constructs. One of these in the legal doc-trine is the legal culture of the individual. Using the results of the experimental work with the students of non-legal areas of training, the content analysis of scientific research in the field of law, philosophy, sociology, education science and psychology, as well as legal acts, the authors define the phe-nomenon of the legal culture concretely and consid-er its content. The study reveals three components in the structure of the legal culture of the individual that depend on each other, which are cognitive, mo-tivational and volitional, behavioral and activity. This allows to determine the criteria for evaluating the level of development of the legal culture of the indi-vidual and suggest ways to improve public policy in this direction.
Historical Truth Against Lies and Falsifications (on the 75th Anniversary of the Victory in Great Patriotic War)
Authors:   Krasnodar Higher Military Aviation School of Pilots, Streletsky Yakov Ilyich , Oposhnyansky Aleksei Valentinovich ,   Krasnodar Higher Military Aviation School of Pilots
Published: March 2020

The study identifies and critically analyzes three areas of falsification of the history of World War II and the Great Patriotic War. The first area presents an attempt to distort the causes of the wars under consideration through techniques and methods of alternative history, the myth of conspiracy of two dictatorships, – the Molotov-Ribbentrop Pact. The second area is falsification of the social character of the Great Patriotic War by asserting that this war was someone else’s war, rather than domestic, na-tional and liberation one. The third area is the distor-tion of historical truth regarding the course and out-come of World War II and the Great Patriotic War by claiming the lie that a number of victories of the Red Army and mass heroism of the Soviet soldiers alleg-edly did not exist, and stating that the decisive con-tribution to the Victory was made not by the USSR, but by its Western allies. The study exposes these techniques of distorting historical truth, reveals their methodology which is presented as anti-Sovietism and Russophobia, on the one hand, and the desire to review the results of the Nuremberg Trials for the purpose of geopolitical revision in favor of the col-lective West, cohesion of NATO and democratic forces in the post-Soviet space in the fight against the Russian threat, on the other hand.
Personalism and the Problem of Institutionalization of Political Regimes (on the Example of Ukraine)
Authors:   Institute of Philosophy and Socio-Political Science, Southern Federal University, Al Sarrai Yasir Ali Khaddad
Published: March 2020

The paper discusses the correlation of personalistic and institutional factors in the processes of radical transformation of political regimes. In classical polit-ical science, these factors were opposed to each other in the aspect of the inverse relationship: it was assumed that the personalization of political re-gimes, as a rule, occurs with insufficiently rooted democratic institutions and results in further ero-sion of the entire institutional system, which, in turn, strengthens the personalistic factor in the power and management processes. The author’s analysis of the Ukrainian case partially confirms this conclusion of classical political science. However, as the author shows, the processes of personalization of political regimes today are characteristic not only for transforming societies, but also for countries of “stable democracies”. This is facilitated by a change in the very essence of an increasingly mediatization of modern politics.
Features of Regional Parliamentarism in the Modern Russian Hybrid Political Regime
Authors:   Bashkir State University, Melnikov Alexander Gennadievich
Published: March 2020

Based on the concepts of hybrid regimes and elec-toral authoritarianism, the paper defines the features of regional parliamentarism in the modern Russian hybrid political regime. It is concluded that the hy-brid nature of the Russian political regime with a predominant authoritarian component has a signifi-cant restraining effect on the practice of regional parliamentarism. At the same time, the very fact of the nominal existence of regional parliamentarism in Russia is indicative of the presence of hidden dem-ocratic opportunities in the Russian political system. The author suggests a model of analysis of features of formation and evolution of regional parliamentar-ism. The main elements of this model are political institutions (political parties, with the leading role of the “United Russia”, the Parliament, as well as for-mal and informal rules of interaction), political cul-ture (and attitudes of the political elite), the nature and direction of actual actions of political parties (in comparison with the functions stated in their сhar-ters), and groups of the political elite that implement their own strategies through political parties.
Respons tanaman jagung (Zea mays L.) akibat pemberian pupuk fosfat dan waktu aplikasi pupuk hayati mikroba pelarut fosfat pada Ultisols Jatinangor
Authors: Wahyudin Agus , Fitriatin Betty Natalie , Wicaksono Fiky Yulianto , Ruminta Ruminta , Aristiyo Muhamad
Published: March 2020

ABSTRAKJagung merupakan salah satu komoditas tanaman pangan yang mempunyai peranan strategis dalam pembangunan pertanian dan perekonomian Indonesia karena memiliki potensi dalam kebutuhan pangan, pakan, bahan baku industri, dan kerajinan tangan. Penelitian ini bertujuan untuk mengetahui pengaruh jenis pupuk fosfat dan waktu pengaplikasian pupuk hayati mikroba pelarut fosfat (MPF) terhadap pertumbuhan dan hasil tanaman jagung pada Ultisols Jatinangor. Percobaan dilaksanakan di Kebun Percobaan Ciparanje Fakultas Pertanian Universitas Padjadjaran, Jatinangor, Kabupaten Sumedang, Jawa Barat dengan ketinggian tempat +_ 750 meter di atas permukaan laut dan ordo tanah Ultisol, curah hujan rata-rata termasuk tipe C3 menurut Oldeman, dan temperatur udara berkisar antara 22,00 – 23,66 C. Percobaan dilakukan dari bulan Mei sampai Agustus 2014. Metode percobaan yang digunakan adalah Rancangan Acak Kelompok yang terdiri dari 9 perlakuan dan diulang tiga kali. Perlakuan yang diujicoba adalah sebagai berikut: control (tanpa pupuk P dan pupuk hayati MPF); pupuk SP-36 dan batuan fosfat masing-masig dengan dosis anjuran 100% tanpa pengaplikasian pupuk hayati; pupuk SP-36 dan batuan fosfat masing-masing dengan dosis 50% dari anjuran dan dikombinasikan dengan pemberian pupuk hayati MPF sebanyak 1 kali pada saat sebelum tanam, 2 kali pada saat sebelum tanam dan 4 minggu setelah tanam (MST), dan 3 kali pada saat sebelum tanam, waktu pengaplikasian pupuk hayati mikroba pelarut fosfat memberikan pengaruh terhadap panjang tongkol. Perlakuan jenis pupuk SP-36 dengan dosis 50% dari anjran dan waktu pengalikasian pupuk hayati MPF sebanyak 1 kali pada waktu sebelum tanam terbukti memberikan pengaruh yang cenderung lebih baik dan efisien terhadap hasil dari tanaman jagung.Kata kunci : jgung, pupuk fosfat, dan mikroba pelarut fosfat.
Respons jagung (Zea mays l.) akibat jarak tanam pada sistem tanam legowo (2:1) dan berbagai dosis pupuk nitrogen pada tanah inceptisol Jatinangor
Authors: Wahyudin Agus , Yuwariah Yuyun Yuwariah , Wicaksono Fiky Yulianto , Bajri Reza Aed Galib
Published: March 2020

Di Indonesia jagung menjadi sumber karbohidrat kedua setelah padi. Selain sebagai sumber kebutuhan pangan jagung juga dapat digunakan sebagai sumber pakan ternak dan bahan baku industri.Penelitian ini bertujuan untuk mengamatiinteraksi sistem tanam legowo (2:1) dengan pupuk N yang menghasilkan pertum-buhan dan hasil terbaik pada tanaman jagung (Zea mays L.) Hibrida Pertiwi 3, di Jatinangor mulai bulan November 2016 sampai Maret 2017. Percobaan menggunakan Rancangan Acak Kelompok Pola Faktorial. Perlakuan terdiri dari dua faktor, masing-masing faktor terdiri dari tiga taraf dan diulang tiga kali. Faktor pertama adalah sistem tanam legowo (2:1)  dengan menggunakan jarak tanam yang terdiri dari tiga taraf yaitu 75 cm x 25 cm x 25 cm, 75 cm x 30 cm x 30 cm dan 75 cm x 35 cm x 35 cm. Faktor kedua adalah dosis pupuk N terdiri dari tiga taraf, yaitu 200 kg/ha (2,25 g/lubang), 300 kg/ha (3,75 g/lubang) dan 400 kg/ha (5 g/lubang).Hasil percobaan menunjukkan bahwa terdapat interaksi antara jarak tanam legowo 2 : 1 denganpemberian pupuk N terhadap Indeks Luas Daun tanaman jagung. Jarak tanam legowo 2 : 1 memberikan hasil terbaik yaitu pada jarak tanam 75 cm x 25 cm x 25 cm dengan hasil (12264.00 g/petak atau 11,68 ton/ha) dan dosis pupuk N 400 kg/ha dengan hasil (11036.27 g/petak atau 10.05 ton/ha) terhadap bobot biji pipilan kering per petak dan per hektar. Kata kunci: Jagung, Sistem Tanam Legowo (2:1), Dosis Pupuk N
Pengaruh pupuk biosilika terhadap pertumbuhan, hasil, dan kekerasan biji tanaman hanjeli (Coix lacryma-jobi L.) varietas batu dan pulut
Authors: Nurmala Tati , Yuniarti Ani , Firdawati Winna , Qosim Warid Ali
Published: March 2020

Sari. Tujuan dari penelitian adalah untuk mengetahui dosis pupuk silika organik yang tepat yang memberikan pengaruh terbaik terhadap pertumbuhan, hasil, dan kekerasan biji hanjeli (Coix lacryma-jobi L.). Penelitian dilaksanakan di Kebun Percobaan Fakultas Pertanian UNPAD, Ciparanje, Jatinangor,  sejak bulan Desember 2015 sampai Mei 2016.  Rancangan percobaan yang digunakan adalah Rancangan Acak Kelompok (RAK) yang terdiri dari 12 perlakuan dan 4 ulangan.  Perlakuan terdiri enam taraf dosis pupuk biosilika (arang kulit biji hanjeli pulut yang mengandung 12% SiO2)  masing-masing per ha  adalah  0 kg; 150 kg; 300 kg; 450 kg; 600 dan 750 kg pada dua jenis hanjeli batu (var. Stenocarpa) dan pulut (var. Mayuen). Data dianalisis menggunakan Sidik Ragam  dengan Uji F pada taraf nyata 5%, sementara nilai beda dengan Uji Duncan pada taraf nyata 5%.  Hasil penelitian menunjukkan bahwa pupuk biosilika berpengaruh terhadap jumlah malai per rumpun, indeks panen, dan kekerasan biji hanjeli pada kandungan silika tanah tinggi. Dosis 150 kg/ha dan 750 kg/ha pada hanjeli batu berpengaruh terhadap jumlah malai per rumpun dibandingkan kontrol. Dosis 600 kg/ha memberikan IP terbaik dibandingkan kontrol pada hanjeli pulut. Semua dosis silika berpengaruh terhadap kekerasan biji hanjeli batu dibandingkan kontrol. Kata Kunci: Hanjeli, Biosilika, Pertumbuhan dan hasil, Kekerasan biji  Abstract. The research was conducted to determine the dosage of organic silica that can give the best effect to the growth, yield, and seed hardness of Job’s tears. This research was conducted from Desember 2015 to May 2016 at Ciparanje Experiment Station, Jatinangor, West Java in Faculty of Agriculture, Padjadjaran University. The experimental design used Randomized Block Design of twelve treatments and four replication. Treatments consisted of biosilica fertilizer (kg/ha): 0; 150; 300; 450; 600 and 750; that given to two varieties of job’s tears: stenocarpa and mayuen. Data were analyzed by Anova (F test) at 5% significance level, then tested by Duncan test at 5% significance level. The results showed that the biosilica fertilizer influenced panicle number, harvest index; and seed hardness.  Dosage of 150 kg/ha and 750 kg/ha biosilica affected panicle number on Stenocarpa. Dosage of 600 kg/ha gave the better harvest index than no silica fertilizer on Mayuen. All of silica dosage gave higher seed hardness than no silica fertilizer on Stenocarpa.Keywords: Job’s tears, Growth and yield, Seed hardness
Cuando el privilegio de lo singular orienta en lo múltiple
Authors: Rojo Carolina María
Published: March 2020

En este trabajo exploramos la posibilidad de que la función deseo del analista opere en cada integrante de un equipo terapéutico de atención a las adicciones. Para ello trabajamos con un grupo de formación y un grupo de expertos, revisando la noción deseo del analista desde lo conceptual, y explorando lo que sucede en la experiencia de un programa de tratamiento a las adicciones.  Pudimos concluir que el deseo del analista es una posición ética que comanda la experiencia analítica, y que, clínicamente no conviene pensar a todo el equipo operando desde esta función, ya que cada integrante desde su saber contribuye a alojar al paciente y a construir un pasaje a un segundo tiempo en donde la problematización por el consumo abra las puertas de un posible análisis. El tratamiento institucional a las adicciones debe ser con otros, y haciendo una apuesta por el sujeto y el síntoma.
Breve historia del cambio conceptual en el aprendizaje de la ciencia
Authors: Navas Rosa
Published: March 2020

Este ensayo presenta una breve historia de la teoría de cambio conceptual en el aprendizaje, interesada por desentrañar cómo los estudiantes aprenden ciencia y por qué ciertos errores del pensamiento científico son difíciles de erradicar por medio de la enseñanza. Varios autores buscaron responder a preguntas tales como: ¿Qué se modifica cuando se produce cambio conceptual?; ¿Cómo se produce el cambio conceptual? ¿Qué proceso esta inmiscuido? ¿Qué mecanismo produce el cambio conceptual? En el ensayo se presentan distintas perspectivas que aportan con la comprensión profunda de los tipos de cambios conceptuales posibles.
Pergeseran Rezim Sistem Pemilihan Kepala Daerah di Indonesia
Authors: Safwandy Ahmad Mirza , Jalil Husni , Rasyid Moh Nur
Published: March 2020

Penelitian ini bertujuan menguraikan pergeseran sistem pemilihan kepala daerah dari rezim pemilihan umum ke rezim Pemerintahan Daerah. Pergeseran ini berdampak kepada peralihan kewenangan penyelesaian sengketa dari Mahkamah Konstitusi ke Mahkamah Agung sebagai konsekuensi Putusan MK Nomor 97/PUU–XI/2013. Putusan MK berimpilikasi kepada sistem pemilihan kepala daerah (Pilkada) yang berada di rezim pemilihan umum beralih ke rezim pemerintahan daerah, setelah putusan tersebut undang-undang mengamanatkan pembentukan peradilan khusus Pilkada yang berada di bawah kekuasaan Mahkamah Agung. Penelitian ini menggunakan pendekatan yuridis normatif dengan bertumpu pada studi dokumen berupa bahan hukum. Penelitian menyimpulkan bahwa meski tidak lagi menjadi kewenangan MK untuk mengadili perkara Pilkada, MK masih mengadili sengketa Pilkada hingga peradilan khusus Pilkada terbentuk. Peradilan khusus Pilkada selain mengadili sengketa hasil dapat mengadili sengketa proses, terkait sengketa administrasi Pilkada, sengketa Pidana Pilkada termasuk mengadili perihal election fraud dan corrupt campaign practice. Sistem penyelesaian sengketa Pilkada dilakukan melalui satu atap, sehingga tidak terjadi tumpang tindih putusan seperti yang terjadi selama ini. Shifting of Regime on Regional  Election System in Indonesia This study aims to describe the shift of the regional election system from the general election regime to the regional district regime. The shift has an impact on the tranfer of authority to resolve disputes from Constitutional Court to Supreme Court as a consequence of the Constitutional Court Decision Number 97/PUU-XI/2013. The decision implied to the regional election system (Pilkada) which was in the electoral regime moved to the regional government regime, after the ruling mandated the establishment of a special election court under the authority of the Supreme Court. This research uses a normative juridical approach by analyzing law documents. The research concluded that although adjudicating of regional election disputes was no longer under the jurisdiction of the Constitutional Court, but the Court still adjudicate election disputes until a special court was formed. In addition to adjudicating disputes over results, the Election Special Court can also adjudicate election disputes related to process, administrative, criminal disputes including hearing about election fraud and corrupt campaign practice. Pilkada dispute resolution system is done through one roof, so there is no overlapping of decisions as has happened so far.
Pengaruh Keterlibatan Pengguna pada Efektivitas Penggunaan SIA dengan Kapabilitas Personal Sistem Informasi Sebagai Variabel Pemoderasi
Authors: Baskara Ida Bagus , Ary Wirajaya I Gde
Published: March 2020

This study aims to determine the effect of user involvement on the effectiveness of the use of accounting information systems and to determine the personal capabilities of information systems in moderating the influence of user involvement on the effectiveness of using accounting information systems at PT. Bali Regional Development Bank. The number of respondents used in this study were 52 people who served as executors in the Information and Accounting Technology (TIA) section. Data collection is done by survey method with data collection techniques used in the form of questionnaires. Data analysis techniques were carried out using moderation regression analysis. The results of the study show that user involvement supported by the personal capabilities of information systems is able to increase the effectiveness of the use of accounting information systems at PT. Bali Regional Development Bank.

Keywords: User involvement, SIA, personal capabilities of information system.
Good Corporate Governance sebagai Pemoderasi Pengaruh Financial Distress pada Opini Audit Going Concern
Authors: Wulandari Ketut Memi , Muliartha Ketut
Published: March 2020

This research uses manufacturing companies listed on the Indonesia Stock Exchange as research’s objects. The number of samples are 210 with using the purposive sampling method. Data collection is done using documentation. The data analysis technique used is Moderated Regression Analysis. Based on the results of the analysis, it was found that the application of good corporate governance to the company is able to weaken the influence of financial distress on the going concern audit opinion. The implications of the results of the study support the signal theory seen in the results of the financial distress which tends to signal the auditor to give a going-concern audit opinion. The results of the study also support agency theory where the tendency for information asymmetry between agents and principals, especially for companies in experience financial distress.Keywords: Financial distress, good corporate governance, going-concern audit opinion.
Awareness Mahasiswa Akuntansi Pada Konvergensi International Financial Reporting Standards (IFRS) Di Provinsi Bali
Authors: Putri Tania Magetsu , Ariyanto Dodik
Published: March 2020

This study aims to provide and empirical awareness of accounting students that is measured by the level of interest, knowledge, challenges, and benefits in influencing IFRS convergence. This research was conducted at six universities in Bali Province and in Higher Education and Private Universities in the VIII Conference area and have an active Bachelor of Accounting program, accounting students. Methods of data collection were conducted by survey method using questionnaire. Data analysis technique used is the Analysis of Multiple Linear Regression. The final result of the study states that the variable level of interest, knowledge, and benefits has a positive effect on awareness of IFRS convergence. While the level of challenge variable has a negative effect  towards IFRS convergence awareness.

Keywords :  Interest level, knowledge level, challenge level, benefit level, awareness of IFRS convergence.
Pengaruh Tax Avoidance Dan Mekanisme Corporate Governance Pada Manajemen Laba
Authors: Maysani Putu , Agung Suaryana I Gusti Ngurah
Published: March 2020

Earnings management is one of the actions taken by management to manipulate profits generated by the company for certain purposes. The research aims to find evidence about how the influence of tax avoidance and corporate governance mechanisms on earnings management is carried out by company managers. The study population is a manufacturing company listed on the IDX for the period 2013-2017, then the sample is determined by a probability sampling method with the results of 12 companies. The results of the study show that tax avoidance and board of directors have a positive effect on earnings management; independent commissioners, audit committees, institutional ownership, and managerial ownership have a negative influence on earnings management.

Keywords : Earnings Management, Tax Avoidance, Corporate Governance.
Pengaruh Idealisme, Tingkat Pengetahuan dan Love of Money Pada Persepsi Etis Mahasiswa Akuntansi
Authors: Eka Prilly Kartika Putri Ni Luh , Krisna Dewi Luh Gede
Published: March 2020

This study aims to determine how students 'perceptions of accountants' unethical behavior with several variables, namely idealism, level of knowledge and love of money. This study uses questionnaire data as an instrument distributed to respondents. Respondents of this study were students of the accounting department of the Faculty of Economics and Business, Udayana University class 2015. The number of samples use 142 samples with nonprobability sampling technique. The data analysis technique used is multiple linear regression analysis. Based on the results of the analysis, the higher idealism in holding ethical principles, the students will always behave ethically, the higher level of knowledge possessed by students, the more ethical or responsive input will be and the higher love of money, the effort to do everything so that needs are met not in accordance with ethics.

Keywords : Idealism; Level Of Knowledge; Love Of Money and Ethical Perception.
Reaksi Pasar Modal Atas Kenaikan The Federal Funds Rate Pada Tanggal 26 September 2018
Authors: Indrayuda Anak Agung Gede Agung , Sukartha I Made
Published: March 2020

In the modern economic system, the role of the capital market is very important as a place where emiten and investors meet. Internal information and external information are needed by investors as a basis for consideration in investment decision making. By looking at the presence or absence of average abnormal returns and average trading volume activity around the event period, this study aims to examine the market reaction to the Federal Funds Rate increase on September 26, 2018. LQ45 is a stock index used as a sample in this study using a purposive sampling technique as a method in sample selection. This study uses one sample t-test, paired sample t-test, and Wilcoxon signed rank test as data analysis techniques. The finding of the significance of average trading volume activity around the event period indicates that the market reacted to the FFR increase on September 26, 2018. However, the results of the study showed no significance of average abnormal return around the event period. Keywords: event study, abnormal return, trading volume activity.

Keywords : Event Study; Abnormal Return; Trading Volume Activity.
Pengaruh Pertimbangan Pasar Kerja, Pelatihan Profesional, Dan Personalitas Terhadap Minat Mahasiswa Akuntansi Pada Pemilihan Karir
Authors: Dananjaya I Dewa Gde Ngurah , Rasmini Ni Ketut
Published: March 2020

Careers are an important part of life. In choosing a career there are a number of considerations, namely consideration of the labor market, consideration of professional training and also recognition of personality. These three considerations form the basis of career selection where choosing a career is a major decision that impacts the future. Accounting students at the Faculty of Economics and Business, Udayana University, are the study population. Of the 217 respondents who had been determined through purposive sampling, only 182 respondents filled out the questionnaire. Data analysis in this study uses multiple linear regression analysis. The results found are that there is a positive influence between the variables of labor market considerations, professional training and personality on accounting students' interests in career selection.

Keywords : Labor Market Considerations; Professional Training; Personality.
Pemanfaatan Awig-Awig dan Perarem dalam Pengelolaan Keuangan Desa Adat
Authors: Diantari Ni Made Ambar , Wirawati Ni Gusti Putu
Published: March 2020

The development of accounting isidely applied by social organizations in society. Accountability is seen as not only limited to accountability and guidance for the organization, but has other functions of interaction between the ethical, social, and accounting environment. Traditional villages in Bali carry out accounting functions based on awig-awig and perarem as agreed by all customary officers and customary manners. This research was conducted to find out how indigenous villages can carry out their accounting functions based on awig-awig and perarem. This study using the methods of observation, interviews, and documentation. To ensure the data presented are valid, this study uses triangulation techniques. The results indicate that the use of awig-awig and perarem in the management finances is carried out by the Adat Awan village commander based on understanding and knowledge of funding sources, mobilization and allocation of funds, and financial accountability based on Tri Hita Karana.

Keywords : Customary Village; Accountability; Awig-Awig; Perarem.
Analisis Potensi Pajak Hotel dan Konstribusinya Terhadap PAD Kabupaten Badung
Authors: Iswari Kadek Clara Sintha , Dwi Ratnadi Ni Made
Published: March 2020

Hotel tax is one of the regional taxes as a contributor to the Regional Original Income (PAD) which has the potential to increase in Badng Regency. The purpose of this study was to determine the hotel tax potential and its contribution in the North Kuta District of the PAD in Badung Regency. The hotel taxpayer population is 405 units. The sample is determined by the non probability sampling method with the saturated sample technique. Data collection through documentation studies and interviews. The analysis technique used is the calculation of hotel tax potential and calculation of hotel tax contributions to PAD. Based on the results of the analysis, there are potential hotel taxes that can still be explored. The contribution of the realization of hotel taxes in the North Kuta District to the Badung Regency PAD was 6.13 percent and 8.35 percent of the Badung Regency Regional tax in 2018.

Keywords: Hotel Tax;  Potential; Contribution; Local Original Income.
Kajian Kritis Terhadap Strategi Reformasi Perpajakan Dalam Menyambut Era Digital
Authors: Mayasari Risa , Narsa I Made
Published: March 2020

The research aims to find and uncover the challenges of implementing tax reform in the digital age and formulate suitable strategies for tax reform. This research use descriptive qualitative, which use secondary data, collected in two stages, namely: searching and collecting relevant literature, and determining categories, and analyzing data with qualitative techniques. The results of the study revealed tax reform faces an increasingly greater challenge in the digital age, which is not only the challenge of increasing the capability and integrity of the tax authority, but also the challenge of integrating various occured changes because of digitalization and the industrial revolution 4.0. So that the right strategy in implementing tax reforms in the digital era is to increase the trust and compliance of taxpayers by increasing the capability and integrity of tax authorization through the modernization of the system and controlling tax human resources.

Keywords: Tax Reform; Industrial Revolution 4.0; Tax Strategy; Taxpayers Complience.
Hubungan Pengetahuan, Usia Dan Paritas Dengan Kejadian Komplikasi Kehamilan Pada Ibu Hamil Trimester Iii Di Rumah Sakit Ibu Dan Anak Aisyiyah Samarinda
Authors: Komariah Siti , Nugroho Hary
Published: March 2020

Latar Belakang:Komplikasi kehamilan adalah kegawat daruratan obstetrik yang dapat menyebabkan kematian pada ibu dan bayi. Penyebab komplikasi kehamilan diantaranya kurangnya pengetahuan ibu tentang deteksi dini kehamilannya, usia pasien < 20 tahun dan > 35 tahun serta anak lebih dari 3.Tujuan :Penelitian ini bertujuan untuk mengetahui hubungan pengetahuan, usia dan paritas dengan kejadian komplikasi kehamilan pada ibu hamil trimester III.Metode Penelitian:Jenis penelitian observasional analitik dengan pendekatan cross sectional. Teknik pengambilan sampel menggunakan purposive sampling, sehingga sampel adalah ibu hamil trimester III yang berkunjung di Rumah Sakit Ibu dan Anak Aisyiyah Samarinda berjumlah 84 orang. Analisis yang digunakan uji chi square.Hasil : Hasil penelitian menunjukkan terdapat responden yang memiliki pengetahuan kurang baik, terdapat usia berisiko antara < 20 tahun dan > 35 tahun, terdapat paritas berisiko > 3 orang anak dan komplikasi kehamilan berupa hipertensi, anemia, preeklempsia dan plasenta previa. Ada hubungan pengetahuan dengan kejadian komplikasi kehamilan (p value : 0,001 < ? : 0,05 dan odds ratio : 6,800 > 1). Ada hubungan usia dengan kejadian komplikasi kehamilan (p value : 0,003 < ? : 0,05 dan odds ratio : 5,837 > 1). Ada hubungan paritas dengan kejadian komplikasi kehamilan (p value : 0,002 < ? : 0,05 dan odds ratio : 6,250 > 1).Kesimpulan: Terdapat pengetahuan kurang baik berjumlah 27 responden (32,1%), usia berisiko (< 20 tahun dan ? 35 tahun) berjumlah 25 responden (29,8%), paritas berisiko (1 atau ? 3 orang anak) berjumlah 21 responden (25%) dan ada komplikasi kehamilan berjumlah 18 responden (21,4%), Ada hubungan pengetahuan, usia dan paritas dengan kejadian komplikasi kehamilan pada ibu hamil trimester III di Rumah Sakit Ibu dan Anak Aisyiyah Samarinda.
Analisis Hasil Program Rehabilitasi Klien Ketergantungan Penyalahgunaan Narkoba di BNN Provinsi Kalimantan Timur
Authors: Wahyuda Hendri Eki , Sumadi Sumadi , Wulandari Kartina
Published: March 2020

Latar Belakang:Narkoba adalah zat yang memiliki daya adiksi (ketagihan), daya toleran (penyesuaian), daya habitual (kebiasaan) yang sangat kuat, sehingga berpengaruh negative pada penggunanya.Tujuan :Penelitian ini bertujuan Mengetahui pengetahuan klien, sikap klien, tindakan klien, peran dukungan sosial klien saat dan dalam mengikuti program rehabilitasi ketergantungan penyalahgunaan Narkoba di Badana Narkotika Nasional Provinsi Kalimantan Timur. Metode Penelitian:Metode yang digunakan dalam penelitian ini adalah metode kualitatif dengan pendekatan fenomenologi melalui teknik wawancara (interview), oberservasi, dan dokumentasi pada enam informan yaitu klien rehabilitasi, orang tua klien, dan staff konselor Badan Narkotika Nasional Provinsi Kaliman.Hasil : Dari hasil penelitian melalui wawancara dapat diketahui bahwa pengetahuan klien dalam program rehabilitasi sudah sangat baik dan klien juga mampu mengingat ilmu apa saja yang didapat saat menjalani program rehabilitasi, terbukti dengan sikap klien yang mampu menjelaskan dan  menerima, klien menunjukan perubahan yang ikut dirasakan keluarga,klien dapat menerapkan atau mempraktekkan hal-hal yang didapat dari program rehabilitasi,dukungan yang diberikan oleh keluarga pun selalu diberikan sehingga berpengaruh terhadap kesembuhan klien agar tidak Relapse.Kesimpulan: Pengetahuan klien sudah sangatlah baik dan klien juga mampu menjelaskan/mengingat ilmu apa saja yang didapat saat menjalani program rehabilitasi, klien dapat merubah sikapnya dari kepribadian yang buruk dan penuh emosi dan juga menerima setiap arahan yang diberikan dan mampu menjalani setiap langkah-langkah yang ada pada saat mengikuti program rehabilitasi, dan klien pun mampu berinteraksi dengan baik kepada sesama klien maupun terhadap konselor dan mampu terbuka untuk menceritakan masalah pada klien saat mengikuti program rehabilitasi, klien menunjukan perubahan yang signifikan terhadap dirinya,  dukungan yang diberikan orang tua maupun konselor sangatlah berpengaruh terhadap penyembuhan klien.
Hubungan Antara Pengetahuan, Motivasi Pasien dan Dukungan Keluarga Terhadap Kepatuhan Minum Obat Anti Tuberkulosis (OAT) Pada Penderita Penyakit TB Paru BTA (+) di Puskesmas Pasundan Kota Samarinda
Authors: Fitriani Nindi Elvira , Sinaga Tumpak , Syahran Abdul
Published: March 2020

Latar Belakang:Data Puskesmas Pasundan Kota Samarinda, angka keberhasilan pengobatan tahun 2017 sebesar 47,60%, yang masih dibawah target Nasional sebesar 85%.Tujuan :Tujuan penelitian ini mengetahui hubungan antara pengetahuan, motivasi pasien dan dukungan keluarga terhadap kepatuhan minum obat anti tuberkulosis (OAT) pada penderita penyakit TB Paru BTA (+) di Puskesmas Pasundan Kota Samarinda tahun 2019.Metode Penelitian:Jenis penelitian kuantitatif dengan desain cross-sectional. Populasi adalah seluruh penderita penyakit TB Paru dengan BTA Positif yang berkunjung ke di Puskesmas Pasundan Kota Samarinda dari bulan Januari sampai Oktober tahun 2018 dengan jumlah 31 penderita. Teknik pengambilan sampel total sampling. Analisis data menggunakan uji chi-square.Hasil : Hasil penelitian tidak ada hubungan pengetahuan terhadap kepatuhan minum obat anti tuberkulosis (p value : 0,056 > ? : 0,05), tidak ada hubungan motivasi pasien terhadap kepatuhan minum obat anti tuberkulosis (OAT) (p value : 0,057 > ? : 0,05) dan ada hubungan dukungan keluarga terhadap kepatuhan minum obat anti tuberkulosis (OAT) (p value : 0,002 < ? : 0,05).Kesimpulan: Tidak ada hubungan pengetahuan, motivasi pasien dan Ada hubungan dukungan keluarga terhadap kepatuhan minum obat anti tuberkulosis (OAT) pada penderita penyakit TB Paru BTA (+) di Puskesmas Pasundan Kota Samarinda tahun 2019.
Mast cell disorders and idiopathic anaphylaxis: Evaluation and management
Authors: Khalid Muhammad Bilal , Lieberman Phil
Published: March 2020

Background: Our understanding of mast cell activation disorders continues to grow, and our management of these syndromes is improving with this increase in knowledge. Despite these advances, there remain some areas of confusion. Conclusion: In this article,
we discussed these areas and offered thoughts about establishing the diagnosis and management.
Prevalence and management of aspirin hypersensitivity in a cardiology practice
Authors: Orgeron Gabriela M. , Havistin Ruby , Hahn Laura S. , Wang John , Crichlow Candace , Mugmon Marc , Mahajan Anshul , Jourdan Anthony , Sekhsaria Sudhir
Published: March 2020

Background: Data are lacking with concern to the prevalence and management of aspirin (ASA) hypersensitivity. Objective: To study the prevalence, different types of reactions, and implications for clinical management of ASA hypersensitivity in a cardiology
practice. Methods: We conducted an electronic medical record review of 11,375 individuals, 5052 (44%) in the ambulatory setting, and 6323 (56%) admitted for percutaneous coronary intervention (PCI), from January 2012 to December 2013. Results: The prevalence
of ASA hypersensitivity was 1.88% (n = 214). Skin reactions were the most common (40 [19%]), followed by angioedema (10 [4.6%]), respiratory (9 [4.2%]), and anaphylaxis (6 [2.8%]). No records were found for 74 patients (34.5%), and 69 patients (32.2%) were mistakenly labeled as allergic for
having gastrointestinal symptoms. Of the 214 patients who had documented ASA hypersensitivity, 108 individuals (50.46%) had coronary artery disease. The medications at discharge were the following: ASA (30 [14%]), thienopyridine (48 [22%]), a combination of ASA and thienopyridine (13 [6%]),
anticoagulation only (26 [12%]), and no antiplatelet (97 [43%]). Conclusion: ASA hypersensitivity is often not documented correctly or is often misdiagnosed or not appropriately managed. There is a need for improved management of ASA hypersensitivity, including appropriate
referral for ASA desensitization and combating unnecessary avoidance in patients with intolerance due to adverse effects.
Stability Analysis of Aifa Bridge Abutment in Fafurwar District, Bintuni Bay Regency, West Papua Province
Authors: Yunus Muhammad , Syahdinar Zharin F
Published: March 2020

In the construction of public works infrastructure, especially road infrastructure works, bridge construction work plays a very important role besides the construction of the road itself. One of the things that deserves the attention of the planners in designing a bridge structure is the design of the substructure, this is because the substructure determines the quality and service life of a bridge. In addition, at present many cases of bridge structure failures are caused by failures of the substructure in holding the load acting on the bridge. The aim of this study was to determine the stability of the abutment to sliding failure and the stability of the abutment to overturning failure on the construction of the Aifa bridge in the Bintuni Bay Regency. From the results of the calculation of the stability of the abutments to sliding failure, when the abutments are in normal conditions was obtained safety factor (SF) values 1,907, in condition of the upper structure load is not working was obtained safety factor (SF) values 1,045 and during earthquake conditions was obtained safety factor (SF) values 1,419. While the results of the calculation of the stability of the abutments to overturning failure, when the abutments are in normal conditions was obtained safety factor (SF) values 4,640, in condition of the the upper structure load is not working was obtained safety factor (SF) values 1,658 and during earthquake conditions was obtained safety factor (SF) values 3,159. Because obtained safety factor (SF) values greater than 1, so that the stability of the abutment is safe to sliding failure and overturning failure.
Pengembangan Pelabuhan di Wilayah Gugus Kepulauan: Studi Kasus Pelabuhan Rum, Tidore Kepulauan
Authors: Sujarwanto Sujarwanto
Published: March 2020

Pelabuhan merupakan wilayah strategis bagi negara kepulauan, sebagai urat nadi yang menunjang konektivitas antar pulau dan meningkatkan mobilitas penduduk sekitarnya dalam melakukan kegiatan perekonomian. Wilayah Kepulauan Maluku Utara yang memiliki ratusan pulau, dengan istilah sebagai wilayah gugus kepulauan, salah satunya adalah pelabuhan Rum yang digunakan untuk melayani angkutan penyeberangan antar pulau. Metode yang digunakan dalam penelitian adalah analisis deskriptif kuantitatif dan kualitatif. Tercatat mobilitas masyarakat yang menyeberang melalui pelabuhan Rum menuju Pulau Ternate dan Pulau Maitara antara 200 sampai 300 orang sepanjang harinya. Analisis proyeksi menggunakan metode regresi linear untuk mendapatkan proyeksi permintaan penumpang di tahun yang akan datang. Dari hasil analisis kinerja fasilitas dermaga (BOR) Speed boat tahun 2017 sudah mencapai angka 75% dan kapal motor mencapai 48% yang artinya kondisi dermaga Rum belum maksimal untuk melayani penumpang dan barang. Dalam perencanaan pembangunan jangka pendek Pelabuhan Lokal Rum disarankan segera melakukan pengembangan pelabuhan skala minimum, yang fokus pada perbaikan dermaga pelabuhan karena dilihat dari kondisi saat ini dermaga tersebut sudah tidak layak digunakan karena mengalami pelapukan.
Aplikasi Penentuan Jalur Lokasi Penjemputan Mengunakan Algoritma Dijkstra Berbasis Mobile
Authors: Fadlil Abdul , Riadi Imam , Saefuloh Moh
Published: March 2020

Penentuan rute optimal merupakan suatu masalah yang sangat penting untuk dipecahkan karena berpengaruh terhadap waktu dan biaya operasional kendaraan. Penentuan rute optimal diperlukan untuk mendapatkan rute yang efisien. Salah satu permasalahan dalam penentuan jalur lokasi penjemput siswa di SMK Muhammadiyah Bumiayu, Kab. Brebes, Jawa Tengah itu sendiri dalam penetuan jalur lokasi penjemputan dengan menggunakan Algoritma Dijkstra. Di dalam Dijkstra itu sendiri  merupakan salah satu algoritma yang digunakan untuk mencari jarak terpendek, untuk  menentukan jalur lokasi penjemput antar siswa. Pengembangan sistem informasi yang dibuat dengan menggunakan Android digunakan untuk  penentuan jalur lokasi penjemput siswa (Halte). Hasil yang didapatkan dari penentuan jalur lokasi penjemputan siswa adalah mampu menemukan jarak terpendek dan jarak terpendek alternatif ketika terjadi hambatan (pemblokiran jalan dan Kemacetan) pada jalur terpendek utama dan juga dapat mengetahui estimasi waktu tempuhnya. Tujuannya dan manfaat dengan adanya aplikasi penentuan jalur lokasi penjemputan dengan menggunakan Algoritma Dijkstra berbasis mobile adalah untuk menentukan efesiensi rute penjemputan berdasarkan halte sekolah, waktu tempuh dan jumlah penumpang sedangkan Manfaat adalah untuk mengguranggi angka indek keterlambatan siswa, memberikan kemudahan akses kepada siswa-siswi SMK Muhammadiyah Bumiayu untuk pepesanan penjemputan, memberikan efisiensi waktu penjemputan siswa dan meningkatkan nilai jual SMK Muhammadiyah Bumiayu.
Rancang Bangun Sistem Informasi Jasa Proyek (SiJasPro) berbasis Mobile
Authors: Hasanudin Muhaimin , Kristiadi Dedy Prasetya , Roihan Ahmad , Haris Haris
Published: March 2020

Kemajuan teknologi informasi memudahkan penjual dalam mempromosikan barang, konsumen dapat mencari material yang dibutuhkan. Namun terdapat masalah dalam membangun atau renovasi rumah yakni saat mencari material dan tukang bangunan dalam satu sistem. maka dibutuhkan rancang bangun  Sistem Informasi Jasa Proyek disingkat SiJasPro. SiJasPro bertujuan untuk mempermudah konsumen dalam mencari material dan tukang bangunan, membeli kebutuhan material dan mencari tukang bangunan sesuai anggaran yang tersedia. Dalam mengembangkan aplikasi SiJasPro memanfaatkan android visual studio, selain itu, digunakan metode Rapid Application Development (RAD) dengan pendekatan berorientasi objek untuk menghasilkan sebuah sistem dengan sasaran utama mempersingkat waktu pengerjaan secara tepat dan cepat yang terdiri dari tahap requirement planning, design system, instruction dan implementation. Hasil rancang bangun sistem dapat mengintegrasikan konsumen, penjual dan tukang bangunan dalam satu sistem, mempermudah para pengguna sistem dalam mengakses informasi dan mengelola data secara terkomputerisasi. Aplikasi dapat diakses melalui web maupun Android.