bluuebunny/crossref_metadata_2025 huggingface dataset:
FAKTOR-FAKTOR YANG MEMPENGARUHI KINERJA KARYAWAN LEMBAGA AMIL ZAKAT NASIONAL (LAZNAS) YAYASAN NURUL HAYAT SURABAYA
Authors: Putra Vicky Alif , Ratnasari Ririn Tri
Published: September 2020

This research aims to prove whether the variables of religiosity level, motivation, and commitment has a significant effect on the performance of employees in the national amil zakat institution Nurul Hayat Foundation in Surabaya. The sample is 67 employees of the LAZNAS Nurul Hayat Surabaya. The data collection method uses Non-Probability Sampling with a saturated sampling technique. This research uses a quantitative approach using primary data in the form of a questionnaire with a partial least squares analysis method. The results of this research indicate that the intervening variables in the form of motivation and commitment have a significant effect on endogenous variables, namely the employees’ performance of LAZNAS Nurul Hayat Surabaya. Exogenous variables on the level of religiosity have a significant effect on motivation and commitment intervening variables but do not affect the employees’ performance of LAZNAS Nurul Hayat Surabaya.Keywords: Religiosity, Motivation, Commitment, Performance, Employee
IMPLEMENTASI WAKAF ISTIBDAL PADA MUSHOLA WAKAF (STUDI KASUS PEMBANGUNAN TOL GEMPOL-PASURUAN SEKSI I DAN SEKSI II)
Authors: Prihanto Yoga Rizki , Faizah Siti Inayatul
Published: September 2020

The background of this research is the existence of massive infrastructure development by the government, one of which is the construction of the Gempol-Pasuruan Toll Road. The construction process of the Gempol-Pasuruan Toll Road passes through the land and buildings owned by residents and including to waqf land. One of the waqf land affected by the construction process of the Gempol-Pasuruan Toll Road is the Al-Mukmin Mosque. This phenomenon encourages researchers to conduct research that discusses how the waqf istibdal process, both in terms of changes in waqf assets and in the administration process of licensing. This study uses a qualitative approach with a case study strategy. Data is collected through interviews with relevant parties and documentation of related documents. The results of this study indicate that the process of changing the waqf assets of the Al-Mukmin Mosque is in accordance with statutory procedures. The waqf istibdal process consists of the process of changing the waqf property and the administrative licensing process. The process of changing waqf property consists of planning, implementation, coordination between toll management and nazir, searching for replacement land, replacing land replacement processes, and the process of building a new mosque. The second process consists of a licensing process that starts from nazir, the Office of the Ministry of Religion Pasuruan Regency, and the Regional Office of the Ministry of Religion of East Java.Keywords: waqf, waqf istibdal, mosque, Gempol-Pasuruan Toll Road
DIGITALISASI PADA BANK MANDIRI SYARIAH DI TENGAH PERSAINGAN DAN PERUBAHAN TEKNOLOGI
Authors: Fatimah Siti Bunga , Hendratmi Achsania
Published: September 2020

This study aims to analyze the BSM perspective on the phenomenon of the digital banking system in the midst of competition and technological change with the unit of analysis, namely benefits, effects, constraints, and strategies. The approach used is a qualitative approach using a single case study descriptive research method. Data collection through semi-structured interviews with informants representing BSM to describe the BSM perspective on digital banking system phenomena that occur there. In addition to BSM, researchers also interviewed other banks to increase the researchers' reports. The results of perspective research in each unit of analysis indicate that BSM behavior is less aggressive in the application of the digital banking system so as to produce a lower market reach that can reduce their competitiveness. The limitation of this research is that the researchers collected data through branch offices in Surabaya and Sidoarjo so that the data might not be able to represent other regions. However, the informant said that the implementation of the digital banking system at BSM was controlled directly by the head office, so that the management perspective at one branch office would be the same as the other branch offices.Keywords: digital banking system, Bank Syariah Mandiri (BSM), technology, digital economic society, disruption
PERBEDAAN ABNORMAL RETURN SEBELUM DAN SESUDAH FRIDAY EFFECT DI BURSA EFEK INDONESIA (EVENT STUDY PERUSAHAAN SEKTOR KONSUMSI DI JAKARTA ISLAMIC INDEX TAHUN 2018
Authors: Astuti Dewi , Ryandono Muhammad Nafik Hadi
Published: September 2020

Friday effect is a form of a market anomaly (deviation) that is contrary to the efficiency market, marked by high stock returns on Friday. The Friday effect phenomenon is an event or strategy which, if predictable, will be used by investors to get more profit (abnormal profit). This study aims to look at the effect of the Friday effect on abnormal returns in the consumption sector companies in the Jakarta Islamic Index (JII) in 2018, which is shown by whether there are differences in abnormal returns before and after Friday. The approach used in this study is a quantitative approach and testing the hypotheses that have been set. The method used is event study, with an observation period of 9 days, namely t - 4 (4 days before Friday), t = 0 (on Friday / event date) and, t + 4 (4 days after Friday). Hypothesis testing uses paired samples t-tests. The results of this study are based on these statistical tests with a significant level (α) = 0.05 producing a probability value of 0.784. This means that there is no difference in abnormal returns before and after Friday trading.Keywords: Friday Effect, Abnormal return, event study, Efficient Market, Jakarta Islamic Index (JII)
ANALISIS TEKNIK MITIGASI RISIKO PRODUK TAKE OVER KPR PADA BANK PANIN DUBAI SYARIAH CABANG SURABAYA
Authors: Alhimnie Firly Aulia , Septiarini Dina Fitrisia
Published: September 2020

This research aims to determine the risk mitigation technique for home financing takeover-funded products. The method used for this research is descriptive qualitative-case study. The data gained from this research is a primary data from an interview with three sources from Panin Dubai Sharia bank, and a secondary data of documentation and financial report of Panin Dubai Sharia Bank. The result of this research is Panin Dubai Sharia bank used reduction mitigation technique either on credit risk or operational risk. On the operational risk, Panin Dubai Sharia bank prepared document takeover and properties takeover further before the contract is done, and implementing Take over Operational Day only on Monday and Thursday. Meanwhile, for credit risk, Panin Dubai Sharia Bank used 4 kinds of systems such as backup of credentials, guarantees, internal ratings, computer models.Keywords: Mitigation, Risk, Take Over, KPR
PEMBERDAYAAN PENGUSAHA MIKRO MELALUI PINJAMAN TANPA BUNGA (STUDI KASUS LAZISMU SURABAYA)
Authors: Alyani Danastri Nisita , Fauzi R. Moh. Qudsi
Published: September 2020

MSMEs have an important role in the growth of Indonesian economy. However, one of the obstacles that MSMEs have to face’s the lack of capital, MSMEs can’t develop if they don’t have capital. Capital can be provided by banks but not all MSMEs can apply for a loan from banks because of certain conditions. In this case, non-bank financial institutions can take over, including zakat institutions. LAZISMU Surabaya is one of zakat institution under authority of Muhammadiyah, which the object of research, has a program called Bina Mandiri Wirausaha (BMW) that fostering about 100 MSMEs owners. The purpose of this research is to determine the role of interest-free loans programmed by LAZISMU Surabaya, in order to answer the research gap that all informants are empowered after receiving an interest-free loan. This study used a qualitative descriptive method by utilizing in-depth interviews with 12 informants consisting of MSME owners and an administrator of LAZISMU Surabaya. Indicators of empowerment in this study are capital, income, sales volume, independence, religiosity, and the ability to give alms. If all indicators are fulfilled by MSME owners, it can be concluded that the role of LAZISMU Surabaya in empowering MSMEs is successful. The finding of this research shows that LAZISMU Surabaya has succeeded in empowering MSMEs.Keywords: Empowerment, MSMEs, LAZISMU, Zakat Infaq and Shadaqah
ANALISIS EFISIENSI 7 ORGANISASI PENGELOLA ZAKAT (OPZ) NASIONAL MENGGUNAKAN DATA ENVELOPMENT ANALYSIS (DEA)
Authors: Hikmah Irma Faikhotul , Shofawati Atina
Published: September 2020

The purpose of this study was to analyze the efficiency level of the national Zakat Management Organization (OPZ) in Indonesia between 2016 and 2018. The sampling technique used was purposive sampling: the researcher took seven national level OPZ consisting of BAZNAS, Dompet Dhuafa, Rumah Zakat Indonesia, IZI, LAZISNU, Panti Yatim Indonesia Al Fajr and Dewan Da'wah Islamiyah Indonesia with the same variables and WTP (Fair without Exceptions) financial statements status from 2016 to 2018. This research is a Data Envelopement Analysis (DEA) non-parametric quantitative study using Banxia Frontier Analyst version 3.2.2 software. The data used was secondary data obtained from LAZNAS and BAZNAS official websites in Indonesia. The measurement of OPZ efficiency in this study was based on output orientation, while the research model used was the BCC model and the assumption used was VRS (Variable Return to Scale). The approach used was production and intermediation approach. The results of the study showed that in general, the level of efficiency in the intermediation approach was higher than the level of efficiency using the production approach. One DMU was found to be inefficient using intermediation approach while in the production approach, ten DMU were found inefficient. Keywords: Organisasi Pengelola Zakat (OPZ), Data Envelopment Analysis (DEA), efficiency, intermediation approach, production approach
KORELASI ANTARA ZAKAT INFAQ SEDEKAH (ZIS), DANA PENANGGULANGAN KEMISKINAN (DPK), DANA PENDIDIKAN DAN JUMLAH PENDUDUK MISKIN DI INDONESIA
Authors: Aghustin Nuril Maulydia , Cahyono Eko Fajar
Published: September 2020

The purpose of this study is to know the correlation between ZIS and the number of poor population in Indonesia, the correlation between DPK and the number of poor population in Indonesia, and the correlation between education fund and the number of poor population in Indonesia. The method used is a quantitative method, using a simple correlational approach namely Karl Pearson correlation. The data used is quantitative and includes secondary data taken from the official website of BAZNAS, Ministry of Finance and BPS. This research data includes ZIS in Billion Rupiahs, DPK in Trillion Rupiahs, education fund in Trillion Rupiahs, and poverty rate data in million people. All data is in the period 2002-2019. The results of this study stated that each of the ZIS, DPK, and education fund are closely and significantly related to the negative direction of the number of poor population in Indonesia period time 2002-2019. The results of the correlation coefficient (r) are respectively -0.834, -0.828, and -0.933. The results of the three relationships have a significance probability of 0,000 that is smaller than alpha 0.05. Thus, it can be concluded that the ZIS, DPK, and education fund have an inverse relationship with the number of poor population in Indonesia. In other words, if the ZIS, DPK and education fund increase, the number of poor population in Indonesia will decrease.Keyword: ZIS, Poverty Prevented Fund, Education Fund, and Poverty
SUMBANGSIH PESANTREN MUKMIN MANDIRI DALAM MENYUKSESKAN SUSTAINABLE DEVELOPMENT GOALS (SDGs) MELALUI PENGENTASAN KEMISKINAN
Authors: Arifah Safika Rosyidatul , Zaki Irham
Published: September 2020

UN member states have carried out a series of sustainable development in 2030 and included 17 Sustainable Development Goals (SDGs). One of the main points of attention is the first point concerning poverty alleviation which is largely due to unemployment. Therefore we need an effective strategy in solving these problems. Not only from the government, but can also come from the community. Similarly, pondok pesantren. With the existence of pesantren, the government strongly believes that pesantren can improve welfare and alleviate poverty. One of the pesantren involved is the Mukmin Mandiri boarding school, which also contributes to the economic development of the people, namely unemployment reduction, by empowering the community to become students having religious provisions as well as entrepreneurs through opening employment opportunities for students. The purpose of this study is to determine the role of pesantren in poverty alleviation. The research method used is qualitative with a case study design. Data collected through observation, interviews and documents. Then, the data is validated by triangulation of sources and techniques. The results showed the existence of pesantren businesses as a way of opportunity and a place for empowering skills for unemployed people. Furthermore, the empowerment of these skills can be reflected in the recognition of the background of the santri.Keywords: Pesantren Economy, Sustainable Development Goals, poverty alleviation, unemployment skills empowerment
DETERMINAN NILAI PASAR SAHAM SYARIAH DI JAKARTA ISLAMIC INDEX (JII)
Authors: Salsabila Raisya Nada , Ryandono Muhammad Nafik Hadi
Published: September 2020

The goals of this scientific report are to understand determinants of stocks’ market value on Jakarta Islamic Index (JII). Determinants used in this study including cash flow statements, financial ratios, and firm size. This study used quantitative approach which is explanatory research with data panel regression method. Data used in this study is secondary data, which collected from firms annual reports during scientific periods. Populations in this study are Jakarta Islamic Index 30 (JII 30) emitents on 2014-2018 and samples are 15 firms chosen through purposive sampling methods. The results from this study are, cash flow from operating activities, cash flow from investing activities, cash flow from financing activities, profitability ratio, leverage ratio, liquidity ratio, and firm size have a significant effect on firm value (prob. 0.0000), simultanously. Partially, cash flow from operating activities, cash flow from financing activities, liquidity ratio, and firm size has a negative significant effect on firm value, while cash flow from investing activities, profitability ratio, and leverage ratio has a positive significant effect on firm value. Keywords: Price-to-Book Value (PBV), Cash flow statements, Financial ratios, Firm Size, Jakarta Islamic Index (JII)
THE RELATIONSHIP BETWEEN EMPLOYER BRANDING, CORPORATE REPUTATION, AND RECRUITMENT WEB ON INTENTION TO APPLY
Authors: Erlinda Fenti , Safitri Rini
Published: September 2020

Research on intention to apply has been done before. Some of  the research that resulted in that the variables - variables that influence on intention to apply is employer branding , reputation of the company , the website recruitment , will be but the results of the study are contained inaccuracies which said that the reputation of the company and website recruitment no effect on intention to apply, so it needs to do research back to answer the formulation of the problems associated with the effect of employer branding, reputation of the company and website recruitment against intention to apply. The purpose of this study was to determine the effect of employer branding, company reputation, and website recruitment on intention to apply. The population in the study subjects was 102,290 people with a sample of respondents as many as 99 people. The method of determining the sample using simple random sampling method. Data collection in this study was carried out through observation, interviews, and questionnaires. The approach that is used in research this is the approach of quantitative, testing the hypothesis in research is using Partial Least Square (PLS) version 3.2.9. Results of the study show the employer branding and reputation of the company has influence positively and significantly to intention to apply, while the website recruitment has influence negatively and significantly against intention to apply.Keywords: employer branding, company reputation, website recruitment, intention to apply
Acidentes de trabalho e o uso de equipamentos de proteção individuais pelos profissionais de saúde em um Hospital Terciário
Authors: Andrade Filipe Castro de , Silva Filho Amaury de Castro e , Castro Maria Euridéa de , Costa Pedro Henrique Sá , Silva Dilson Feitoza da
Published: September 2020

Os acidentes de trabalho são uma realidade na vida dos trabalhadores da área da saúde. Neles, os acidentes com pérfuro‑cortantes se sobrepõem frente aos demais. Objetivos: no intuito de prevenir e minimizar tais riscos, mostra-se fundamental o entendimento dos acidentes, suas gêneses e estatísticas, além da adoção de medidas de segurança. Nesse sentido, surgiu uma inquietação sobre a manutenção e prevenção da saúde dos trabalhadores quanto ao uso adequado dos equipamentos de proteção individual (EPI). Metodologia: trata-se de um estudo descritivo, observacional, quantitativo, onde foram determinadas algumas variáveis relacionadas às práticas diárias quanto ao uso dos EPI em um hospital terciário. Resultados: o tempo mínimo de serviço no hospital foi de 0,75 anos; sendo a mediana da idade 39 anos; 47,05% dos respondentes afirmaram já terem sofrido algum acidente de trabalho; destes, 85,41% estavam usando o EPI indicado no momento do acidente. Conclusão: este estudo demonstrou algumas lacunas existentes na segurança dos trabalhadores do hospital terciário pesquisado, revelando valores de acidentes com perfurocortantes semelhantes à literatura. Ademais, observou-se que muitos dos acidentados minimizam os acidentes e não os notificam.
Factors Affecting Farmers’ Perception toward Agricultural Land Sustainability in Peri-Urban Areas of Pekalongan City
Authors: Prasada Imade Yoga , Masyhuri Masyhuri
Published: September 2020

Over the past few decades, agricultural land sustainability on the peri-urban areas face a threat to the agricultural land conversion, especially on the peri-urban areas of Pekalongan City. The sustainability of agricultural land is determined by the level of farmers’ perception. Therefore, this research was conducted to determine the factors that influence farmers’ perceptions toward agricultural land sustainability in peri-urban areas of Pekalongan City. The peri-urban areas of Pekalongan City were selected by purposive sampling method with a total sample of 90 farm owners and cultivators. Data were analyzed using OLS (Ordinary Least Square) regression model. The results have shown that the factors influencing farmers’ perceptions toward agricultural land sustainability in the peri-urban area of Pekalongan City were farmers’ knowledge, farmers’ land tenure and access to information. Based on the results of the study, the variables of farmers’ knowledge and land tenure had a negative impact, while the access to agricultural information had a positive impact on farmers’ perceptions. These results have the implication for farmers, that their perceptions can be improved by making advances to the quality of agricultural land in the suburbs, reducing both production and price risks and increasing the intensity of counseling or training related to agricultural activities in the suburbs of Pekalongan City.
ANALISIS PENGARUH BIJI KARET TERHADAP KUAT TEKAN BETON
Authors: Firdausa Fadhila , Marpaung Raja , Artini Sri Rezki , Diba Annadiyah Farah , Ria Vicky Wisma , Iryani Arista Widya
Published: September 2020

The development of technology construction has reached a period of caring for the environment. Many things been developed to support environmentally friendly construction. Itcan be started from the use of a mixture of natural ingredients into a mixture of construction materials. Concrete is a construction material that is often used in Indonesia, given its ease, price, and durabilityAlong with the development of the concrete periods has experienced many advances, one of which is in the drafting of a combined mix of making concrete, and to supporting environmentally friendly concrete, a mixture of natural materials are used as one of the making material of concrete.South Sumatra is one of the islands in Sumatra, which has an abundant plantation of rubber. The large number of rubber plantations makes rubber waste more and more, one of which is rubber seeds. Therefore it is necessary to treat rubber seed waste in order to reduce the amount of rubber seed waste and can be used to improve the economy of the surrounding community.  The rubber itself has many advantages in the industrial field. Utilization of rubber has been widely used, but no one has used rubber seeds as an aggregate substitution material in making a concrete without other chemicals. Therefore this research will discuss the rubber seed mixture as a substitute for coarse aggregate. The material used to make concrete is portland type I cement, coarse and fine aggregate from the Tanjung Raja area, and the rubber seeds used are from the Sembawa area. Coarse aggregate substitution using a mixture of rubber seeds  5%, 10%, 15%, and 20% were tested during the age of concrete of 7 days, 14 days, and 28 days.. The compressive strength of rubber seed substitution with a percentage of 5% shows the most significant compressive strength value of 19.33 Mpa. From the test results of this study it can be concluded that the greater the use of rubber seeds, the lower the compressive strength.
Pengaruh Pyramid of Structure dan Pengungkapan Transaksi Pihak Berelasi terhadap Tindakan Ekspropriasi dengan Tata Kelola sebagai Variabel Moderasi
Authors: Malawat Fadli Fendi , Sutrisno Sutrisno , Subekti Imam
Published: September 2020

The objective of this study is to analyze the effect of companyâ€™s  ownership through pyramid structure, and related party transaction disclousure, on expropriation practices, with corporate governance as moderating variable. The concept of expropriation in this study is measured by related party transaction assets, liabilities (RPT AL) and related party transaction sales, expenses (RPT SE). Analytical  technique  used  is  hierarchical  regression  analysis for testing hypotheses developed in this study. Research population is a manufacturing company listed in Indonesia Stock Exchange (IDX) during  years 2014-2016, and the sample is selected using purposive sampling method. The results of this study fails to prove effect of companyâ€™s  ownership through pyramid structure, and related party transaction disclousure on expropriation practices. Furthermore, this study indicates the corporate governance can to increase the level of related party transactions disclosure, but has not been to reduce the expropriation practices caused by companyâ€™s ownership through pyramid structure. This  study  contributes  to  the  theory  of agency  type  II  which  discusses  conflict of interest between  controlling  and  non-controlling shareholders, especially the problem of information asymmetry,  which can be minimized by the role of corporate governance.
PENGARUH PRODUK DOMESTIK REGIONAL BRUTO (PDRB), JUMLAH PENDUDUK DAN PAJAK HOTEL TERHADAP PENDAPATAN ASLI DAERAH (PAD)
Authors: Ariyani Afifah , Yetti Fitri , Lastiningsih Noegrahini
Published: September 2020

This research was conducted to examine the influence of Gross Regional Domestic Product, Population, and Hotel Tax on Local Revenue. Sample of this research uses Regency and City in Java Province from 2014 until 2016. Sampling technique using purposive sampling (purposive sampling method). There is 100 sample of Regency and City in Java Province, resulted in 98 Regency and City that are acceptable. Testing the hypothesis in this study using Multiple Linear Regression Analysis with SPSS 23 and a significance level of 5%. The result of partial test showed that: (1) Gross Domestic Regional Product has a significant positive influence on Local Revenue with a significance level of 0,000. (2) Population has a significant positive influence on Local Revenue with a significance level of 0,000. (3) Hotel Tax has a significant positive influence on Local Revenue with a significance level of 0,000.

Keywords : Local Revenue, Gross Regional Domestic Product, Population, Hotel Tax
PERAN KOMISARIS INDEPENDEN DALAM MEMODERASI DETERMINAN PENGUNGKAPAN MODAL INTELEKTUAL
Authors: Khasanah Sofi Amanatun , Asrori Asrori
Published: September 2020

Tujuan penelitian ini adalah menganalisis pengaruh variabel ukuran perusahaan dan tingkat modal intelektual terhadap pengungkapan modal intelektual dengan komisaris independen sebagai variabel moderating. Populasi dalam penelitian ini yaitu 42 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) periode 2014-2016. Sampel dipilih dengan menggunakan teknik purposive sampling dan diperoleh 102 unit analisis yang menjadi objek penelitian. Teknik analisis yang digunakan dalam penelitian ini menggunakan analisis regresi moderasi dengan uji nilai selisih mutlak. Hasil penelitian ini menunjukkan bahwa ukuran perusahaan berpengaruh positif signifikan terhadap pengungkapan modal intelektual. Tingkat modal intelektual tidak berpengaruh terhadap pengungkapan modal intelektual. Komisaris independen memoderasi secara signifikan pengaruh ukuran perusahaan terhadap pengungkapan modal intelektual namun dengan arah negatif dan memoderasi secara positif signifikan tingkat modal intelektual terhadap pengungkapan modal intelektual. Simpulan dari penelitian ini yaitu pengungkapan modal intelektual dipengaruhi oleh ukuran perusahaan dan tidak dipengaruhi oleh tingkat modal intelektual. Komisaris independen mampu memoderasi pengaruh ukuran perusahaan dan tingkat modal intelektual terhadap pengungkapan modal intelektual.
PERBANDINGAN PENGARUH UKURAN PERUSAHAAN, OPINI AUDIT, PROFITABILITAS DAN REPUTASI KAP TERHADAP AUDIT DELAY (Studi Empiris pada Perbankan Konvensional dan Perbankan Syariah Tahun 2014-2016)
Authors: Simatupang Laurencius , Eka Putra Wirmie , Herawaty Netty
Published: September 2020

This research aimed to determine empirically the comparison and effect ofcompany size, audit opinion, profitability and public accounting firmâ€™s reputation to audit delay. The population in this research are conventional banking and syariah banking in the year of 2014-2016. The sampling technique used is purposive sampling with the number of samples is 45 companies. The analysis technique used in this research is panel data regression analysis and independent sample t-test. The results of this research conclude that: company size, audit opinion, profitability and public accounting firmâ€™s reputation simultaneously effect to the audit delay on conventional banking and syariah banking. Company size and public accounting firmâ€™s reputation partially effect to audit delay on conventional banking and syariah banking. Audit opinion and Profitability has no effect to audit delay on conventional banking and syariah banking. The variables audit delay, company size and profitability have significantly different rates between conventional banking and syariah banking, while the variables of audit opinion and public accounting firmâ€™s reputation have no significant differences.
PENGARUH ASIMETRI INFORMASI DAN MANAJEMEN LABA TERHADAP COST OF EQUITY CAPITAL (Studi Empiris Pada Perusahaan Food and Beverages yang terdaftar di Bursa Efek Indonesia Tahun 2015-2018)
Authors: Astutik Rika , Cahyono Dwi , Kamelia Fiel Afroh Ibna
Published: September 2020

This study aims to examine the effect of information asymmetry and earnings management on the cost of equity capital for food and beverages companies listed on the Indonesia Stock Exchange. Objects in this study are food and beverages companies listed on the Indonesia Stock Exchange and research samples obtained by 11 companies with the study period is the financial year 2015-2018. The independent variables used are information asymmetry and earnings management, while the dependent variable is cost of equity capital. Data analysis method is done by using multiple regression calculation to test the influence of independent variable to dependent variable. The result of the research indicates that information asymmetry is not influence significantly and earnings management is influence significantly to cost of equity capital.
ANALIS PENERAPAN BALANCE SCORECARD TERHADAP KINERJA PERUSAHAAN PADA PT MALINDO FEEDMILL TBK
Authors: Pratiwi  , Kurniawati Elok
Published: September 2020

This study aims to analyze the development of performance measurement systems at PT Malindo Feedmill Tbk and to find out the application of Balance Scorecard as a performance measurement system at PT Malindo Feedmill Tbk. This performance measurement is seen from a financial and non-financial perspective. This research was obtained from interviews, distributing questionnaires and observations. Data collection uses primary and secondary data. Primary data obtained from respondents of employees and customers of PT Malindo Feedmill Tbk. Secondary data is obtained from the annual report of PT Malindo Feedmill Tbk. Analysis and interpretation of non-financial terms are said to be good. While in terms of nonfinancial, although there is a fluctuation of financial ratios, it can be said to be quite good.
FRAUD PENTAGON DALAM MANAJEMEN LABA DI PERUSAHAAN MANUFAKTUR LOGAM DAN KIMIA
Authors: Putri Theresa Ventyana Yulia
Published: September 2020

Penelitian ini dilakukan untuk menganalisis apakah adanya fraud dari mendeteksi laporan keuangan dengan mencari manejmen laba. Penggunaan pentagon fraud dalam penelitian ini karena pentagon fraud merupakan sebuah pengembangan dari teori-teori sebelumnya yaitu triangle fraud ( Cressey, 1953) dan frauddiamond (Wolf and Hermanson,2004). Tujuan kami mengadakan penilitian ini untuk menguji apakah faktor-faktor dari pentagon fraud berpengaruh signifikan pada perusahaan manufaktur logam dan kimia yang tergabung dalam Bursa Efek Indonesia (BEI) selama tahun 2017-2018.Penelitian ini menggunakan 54 sample.Teknik sampling yang digunakan adalah metode sample purposive. Analisis data yang digunakan adalah linear regresi, dan untuk mengetahui hasil apakah tekanan ( stabilitas keuangan, tekanan dari luar dan target keuangan); kesempatan (sifat industry); Rasionalisasi (perubahan auditor); Kompetensi (perubahan direksi) ; Arogansi ( seberapa banyak foto CEO) berpengaruh signifikan terhadap fraud. Ketika arogansi dan kesempatan tidak berpengaruh terhadap fraud dengan mendeteksinya menggunakan laporan keuangan
A measurement system for the long-term diagnostics of the thermal and technical properties of wooden houses
Authors: Svatos Jakub , Holub Jan , Pospisil Tomas
Published: September 2020

To reduce construction costs and to increase energy savings and indoor environmental quality in a wooden house, an energy consumption measuring system for the diagnostics of the thermal and technical properties of building envelopes has been developed. At present, the vast majority of calculations for the thermal and technical characteristics of buildings are based on simple mathematical models of building envelope behavior, and these are derived primarily from the thermal transmission of individual materials. However, thermal transmission is measured in a stable laboratory environment. Therefore, the measured values may not match the real behavior of materials in continually changing climatic conditions. The energy consumption measuring system was installed in seven wooden houses in different climatic areas to diagnose the thermal and technical properties of a building envelope. The power consumption, temperature, and humidity of the air as well as of the wood; CO2 concentration; the temperature of the individual layers of the envelope sandwich structure; and wind speed and direction were measured. Thanks to the sets of real measurements of the measured thermal and technical behavior, the actual dependence of the indoor environment quality on the outdoor climatic conditions can be ascertained. The presented system can reveal imperfections in the heat capacity and hygroscopicity of materials used for the construction of a wooden house. Based on this measurement, the materials can be revised to save construction costs and energy; to increase the indoor environment quality; and to reduce the impact on the environment by decreasing the amount of used materials.
Estimation of microwave resonant measurements uncertainty from uncalibrated data
Authors: Torokhtii Kostiantyn , Alimenti Andrea , Pompeo Nicola , Silva Enrico
Published: September 2020

We present an extended study on the uncertainty in resonant measurements. The uncertainty of the resonant frequency and quality factor was estimated. Two different measurement systems and different fitting approaches were used. The effect of the use of uncalibrated resonant curves on uncertainty was extensively studied. For the uncalibrated data the systematic contribution to the uncertainty was determined.
Contradictions of Transnational Trash Trade Regulations in Indonesia
Authors: Hamzah Safrian , Multazam Mochammad Tanzil
Published: September 2020

This study aims to examine the contradictory regulation regarding trade of waste in indonesia. Principle what is described in Article 69 paragraph (1) letter C Law no. 32 of 2009 concerning Environmental Protection and Management which states that everyone is prohibited from entering waste originating from outside the Republic of Indonesia into the territory of the Republic of Indonesia. Based on the principle of lex superior derogate legi inferior, there are contradictory arrangements. Then the Minister of Trade Regulation No. 84 of 2019 concerning Provisions for the Import of Non Hazardous and Toxic Wastes as Industrial Raw Materials in conjunction with the Minister of Trade Regulation No. 92 of 2019 concerning Amendments to the Minister of Trade Regulation No. 84 of 2019 potentially for a judicial review. Regulation is needed that doesn’t neglect the environment to support the economy. But also doesn’t hinder the economy for focus on the environment. The point is that the existence of rules that bridge the interests of humans and the environment is the best solution so that their existence is maintained.
Effects of contact stress on patellarfemoral joint and quadriceps force in fixed and mobile-bearing medial unicompartmental knee arthroplasty
Authors: Kwon Hyuck Min , Lee Jin-Ah , Koh Yong-Gon , Park Kwan Kyu , Kang Kyoung-Tak
Published: September 2020

Background Unicompartmental knee arthroplasty (UKA) is an effective treatment for end-stage, symptomatic unicompartmental osteoarthritis of the knee joint. However, patellofemoral joint degeneration is a contraindication to medial UKA. Therefore, the objective of this study was to evaluate the biomechanical effect of medial UKA using fixed-bearing (FB) and mobile-bearing (MB) design prostheses on the patellofemoral joint.Methods A three-dimensional finite-element model of a normal knee joint was developed using medical image data. We performed statistical analysis for each model. The differences in contact stress on the patellofemoral joint and the quadriceps force between the FB and MB designs were evaluated under a deep-knee-bend condition.Results At an early flexion angle, the results of contact stress showed no significant difference between the FB and MB medial UKA models and the intact model. However, at large flexion angles, we observed a significant increase in contact stress with the FB models. On the contrary, in the case of the MB models, we found no statistically significant increment compared with the intact model. Our results indicate that with medial UKA, the contact stress increased and greater quadriceps force was applied to the patellofemoral joint. However, performing UKA on a patellofemoral joint with osteoarthritis should not be difficult, unless anterior knee pain is present, because the increase in contact stress is negligible.Conclusions Our results show no significant difference in contact stress on the patellofemoral joint between the medial UKA and intact knee joint models. Such a mechanism was easily found in MB medial UKA. Therefore, this study biomechanically showed that degenerative changes in the patellofemoral joint should not be considered an absolute contraindication to treatment with medial UKA.
A Comprehensive Study of Buddha Sculptures in Jingyin Temple of Taiyuan, China
Authors: Bai Xiaojian , Jia Chen , Chen Zhigen , Gong Yuxuan , Cheng Huwei , Wang Jiayue
Published: September 2020

With exquisite design and unique style, the painted sculptures of Tutang Buddha and two attendants Buddha in Jingyin Temple are precious cultural heritages of China. The sculpture of Tutang Buddha, which was carved from a mound and painted by ancient craftsmen, was rarely found in ancient China. However, due to natural and human factors, the sculptures were severely damaged. Obviously, they require urgent and appropriate protection and restoration. In this study, samples taken from the sculptures were analysed through multiple analytical techniques, including scanning electron microscopy with energy dispersive spectrometry (SEM-EDS), Raman spectroscopy, X-ray diffraction (XRD), optical microscopy (OM) and granulometry. The analysis results enable us to infer the techniques used by the craftsmen in making the sculptures and provide a reliable evidence for the conservation and future protection of these and similar sculptures.
Biodiesel production from alternative raw materials using a heterogeneous Low Ordered Biosilicified Enzyme as biocatalyst
Authors: Ferrero Gabriel Orlando , Faba Edgar Maximiliano Sánchez , Eimer Griselda Alejandra
Published: September 2020

Background: Cumulative reported evidence has indicated that renewable feedstocks are a promising alternative source to fossil platforms for the production of fuels and chemicals. In that regard, the development of new, highly active, selective, and easy to recover and reuse catalysts for biomass conversions is urgently needed. The combination of enzymatic and inorganic heterogeneous catalysis generates an unprecedented platform that combines the advantages of both, the catalytic efficiency and selectivity of enzymes with the ordered structure, high porosity, mechanical, thermal and chemical resistance of mesoporous materials to obtain enzymatic heterogeneous catalysts. Enzymatic mineralization with an organic silicon precursor (biosilicification) is a promising and emerging approach for the generation of solid hybrid biocatalysts with exceptional stability under severe use conditions. Herein, we assessed the putative advantages of the biosilicification technology for developing an improved efficient and stable biocatalyst for sustainable biofuel production. Results: A series of solid enzymatic catalysts denominated LOBE (Low Ordered Biosilicified Enzyme) were synthesized from Pseudomonas fluorescens lipase and tetraethyl orthosilicate. The microscopic structure and physicochemical properties characterization revealed that the enzyme formed aggregates that were contained in the heart of silicon-covered micelles, providing active sites with the ability to process different raw materials (commercial sunflower and soybean oils, Jatropha excisa oil, waste frying oil, acid oil from soybean soapstock, and pork fat) to produce first and second generation biodiesel. Ester content ranged from 81 to 93% wt depending on the raw material used for biodiesel synthesis. Conclusions: A heterogeneous enzymatic biocatalyst, LOBE4, for efficient biodiesel production was successfully developed in a single step synthesis reaction using biosilicification technology. LOBE4 showed to be highly efficient in converting refined, non-edible and residual oils (with high water and free fatty acid contents) and ethanol into biodiesel. Thus, LOBE4 emerges as a promising tool to produce second-generation biofuels, with significant implications for establishing a circular economy and reducing the carbon footprint.
The association between animal flesh foods consumption and semen parameters among infertile Iranian men: A cross-sectional study
Authors: Ghiasvand Reza , Marvast Laleh Dehghan , ShariatPanahi SeyyedPayam , Pourmasoumi Makan , Clark Cain C. T. , Haeri Farahnaz
Published: September 2020

Background: Previous studies have demonstrated the association between dietary patterns and semen quality indicators, but research on the possible association between animal flesh foods consumption and semen quality is limited. Therefore, this study was conducted to investigate the association between animal flesh foods consumption with semen quality.Methods: In this cross-sectional study, 400 newly-identified (<6 months) infertile men, as diagnosed by an andrologist, were recruited into the study. Dietary intake was assessed by using a semiquantitative Food Frequency Questionnaire. The total meat consumption was defined as the sum of red meat, poultry, fresh fish, canned fish, processed meats, and organ meats in the diet. A linear mixed model was used to assess the relationship between meat consumption and semen quality indicators of participants.Results: Consumption of canned fish was inversely related to sperm immotility. Compared with the men in the lowest quartile of canned fish intake, those in the highest quartile had a lower sperm immotility [lowest quartile: 52.5%; (95% CI: 47-57) vs 47.4%; (95% CI: 43-51) P-trend=0.026]. Similarly, a trend toward an inverse significant association between fresh fish intake and sperm immotility was observed (P-trend=0.074). In contrast, fresh and canned fish intake was unrelated to other outcomes of sperm quality (P-trend >0.05). No association was found between consumption of processed red meat, red meat, poultry, and organ meat, and semen quality indicators (P-trend >0.05).Conclusions: We found that consumption of canned fish is associated with a lower percentage of immotile sperm, whilst a high consumption of fresh fish increased the percentage of immotile sperm in Iranian infertile men. Further studies are recommended in this regard.
Work environment-related factors and nurses’ health outcomes: A cross-sectional study in Lebanese hospitals
Authors: ELBEJJANI Martine , Ahad Mary Abed Al , SIMON Michael , AUSSERHOFER Dietmar , DUMIT Nuhad , HUIJER Huda ABU-SAAD , Dhaini Suzanne R
Published: September 2020

Background: Worldwide, studies show a relationship between nurses’ health and some work environment factors; however, data on nurses’ health and self-perceived workload and nursing task allocation are lacking, particularly for Lebanese nurses. We assessed the relationship of several work environment factors: overall workload and specific temporal, physical, mental, effort, frustration, and performance demands (NASA Task Load Index), staffing resources and adequacy and leadership (Practice Environment Scale of Nursing Work Index), teamwork climate (Safety Attitudes Questionnaire), and nursing task allocation (Basel Extent of Rationing of Nursing Care)) with self-reported musculoskeletal, cardiovascular, skin, and mental health diseases (Work Ability Index) and emotional exhaustion (Maslach Burnout Inventory) among Lebanese nurses. Methods: A cross-sectional self-report survey was distributed to all 289 registered nurses (RNs) in the medical, surgical, and pediatric units in two Lebanese university-affiliated hospitals; 170 RNs had complete data. Adjusted multivariable logistic regression models were used to estimate the association between work environment factors and health outcomes. Results: The most prevalent outcomes were musculoskeletal disease (69%), emotional exhaustion (59%), and mental health problems (56%); 70% of RNs had ≥2 and 35.29% had ≥4 co-occurring health problems. Musculoskeletal disease was associated with higher overall (OR=1.36 (95%CI=1.03, 1.80)), temporal (OR=1.30 (95%CI=1.09, 1.55)), and physical demands (OR=1.20 (95%CI=1.03, 1.49)), higher task allocation to RNs (OR=1.11 (95%CI=1.01, 1.23)) and lower teamwork climate (OR=0.60 (95%CI=0.36, 0.98). Higher odds of mental/emotional problems were associated with higher overall, temporal, frustration, and effort demands, and lower teamwork climate, performance satisfaction, and resources adequacy (increased odds ranging from 18% to 88%). Work environment indicators were associated with higher co-occurrence of health problems. Conclusions: Results show elevated health burden and co-morbidity among Lebanese RNs and highlight the value of comprehensive approaches that can simultaneously improve several work environment factors (namely self-perceived workload, teamwork, , resources, and nursing task allocation) to reduce this burden.
Preserving the Endothelium in Saphenous Vein Graft with Both Conventional and No-touch Preparation
Authors: Saito Toshiro , Kurazumi Hiroshi , Suzuki Ryo , Matsuno Yutaro , Mikamo Akihito , Hamano Kimikazu
Published: September 2020

Background Despite the inferior patency compared to arterial grafts, a saphenous vein graft (SVG) is widely used for coronary artery bypass grafting (CABG). A lower atherosclerosis rate and higher patency have been reported for SVG obtained via the no-touch technique (NT) than via conventional preparation (CV). Although CV-mediated endothelial dysfunction is implied, the precise mechanism underlying the higher patency with NT is poorly understood. Methods Human residual SVGs during CABG and SVG sections after autopsy were analyzed. The endothelial surface was observed using scanning electron microscopy (SEM) and blindly compared between CV and NT. The endothelial integrity was also analyzed with immunohistochemistry.Results Unexpectedly, the hyperfine structure on SEM was comparable between CV and NT before grafting, and microvillus, a characteristic of endothelium, was indistinguishable between them. von Willebrand Factor, an endothelial marker, was equally detected throughout the vascular wall in both groups from residual and postmortem sections.Conclusions The morphological integrity of the endothelium was successfully preserved in SVG with CV, even at an ultrastructural level. Although its functionality remains to be addressed, other factors than the endothelium may be involved in the high patency obtained by NT. The present findings suggest that the characteristics of NT and surgical methodology should be reconsidered.