bluuebunny/crossref_metadata_2025 huggingface dataset:
Una Perspectiva de la Integralidad. A 10 años de la creación del Consejo Social de la Universidad Nacional de La Plata
Authors: Adriani Héctor Luís , Iglesias Inés , Leavi Gardoni Carlos Alberto , Rial Silvina Soledad , Saralegui Gustavo David , Veira Verónica Yanet
Published: February 2021

Desde la recuperación democrática las Universidades Nacionales Públicas han reconocido la importancia de la Extensión como la principal expresión del Compromiso Social Universitario. En la UNLP la reforma estatutaria del 2008 implicó un importante reconocimiento a la misma al precisarse sus alcances y significado. En base a ello y en un contexto de avance y consolidación de las organizaciones sociales en la vida social y política del país, la UNLP impulsó acciones que posibilitaron una mayor inserción en los territorios y una apertura a los diferentes actores sociales mediante la conformación del Consejo Social.

A través de la construcción consensuada de una agenda comunitaria y de un permanente trabajo interactoral, el Consejo Social se propone abordar las principales problemáticas socio económicas, políticas, culturales y ambientales de la Región y acordar colectivamente estrategias de abordaje de las mismas. Desde su creación el Consejo Social ha llevado a cabo una experiencia que espera contribuir a la reorientación de las prácticas de docencia, investigación, transferencia y extensión, contribuyendo a la formación integral de los futuros profesionales, aportando a la consolidación de ciudadanías cada vez más democráticas. El propósito de este artículo es presentar la perspectiva y reflexiones surgidas a partir de la experiencia del Consejo Social, desarrollada desde su creación en 2010.
Josefina Ludmer: el recorrido de una crítica en el Archivo Puig
Authors: Goldchluk Graciela
Published: February 2021

El hallazgo en el Archivo Puig de una versión no editada del artículo de Josefina Ludmer “Boquitas pintadas, siete recorridos” motiva un recorrido por las huellas que dejó en la escritura una amistad literaria que atravesó crítica y ficción.
Molecular Characterization of Anguilla from Cibereum and Sapuregel Rivers Segara Anakan Watersheds Cilacap, Central Java
Authors: Nuryanto Agus , Baghawati Dian , Kusbiyanto Kusbiyanto , Sastranegara Moh Husein , Rachmawati Farida Nur
Published: February 2021

The taxonomic status of Anguilla species' in river watershed that empties into Segara Anakan Cilacap is uncertain, thereby making it difficult for further studies to be carried out to determine its genetic in that area. Therefore, this study evaluates Anguilla's taxonomic status and population genetic in Cibeureum and Sapuregel River watersheds. Data were obtained from molecular characterization study using cytochrome c oxidase 1, with fourteen Anguilla specimens collected from two sequenced watersheds. Taxonomic status was determined based on homology and divergence values and monophyly of the samples to the reference species. Meanwhile, genetic divergences among samples to the reference species were calculated based on the Juke-Cantor substitution model in DnaSP6. A homology test was performed using a basic local alignment search tool, with monophyly inferred from the cladogram, which was developed using neighbor-joining and maximum likelihood algorithms in MEGAX with 1000 pseudoreplicates and out-group comparison. Furthermore, population genetic was analyzed through polymorphism, haplotype, nucleotide diversity within the population, divergence, and genetic differences. All calculations conducted in Arlequin 3.5 had Anguilla samples comprising of high (99.23% to 99.84%) to low genetic divergences (0.224% to 1.127%). The result shows that cladogram with all Anguilla samples formed a monophyletic clade with A. bicolor, separated from their taxa. Furthermore, Anguilla samples from both watersheds have low genetic polymorphisms with medium to high haplotype and nucleotide diversity. The population's comparison proved that both populations have low genetic divergence, and no genetic difference based on variance analysis (p=0761). Therefore, Anguilla resources in river watersheds that empty into Segara Anakan are a single genetic conservation unit.
Estimation of Several Commercial, Phenotypic and Reproductive Traits' Performance, Using the Quantitative Genetic Method for Kamper Chicken Line
Authors: Mahardhika I Wayan Swarautama , Chasnaurosyiqoh Abiyyayumna Rif’at , Chohansandhika Joseph , Sholiha Feren Putri , Indriarto Nurachmad Bagas , Daryono Budi Setiadi
Published: February 2021

In this study the genetic resource of Pelung chicken from Cianjur, West Java, Indonesia, was exploited. Pelung chicken has a higher body weight growth, unique meat flavor, and superior posture, compared with other indigenous breeds. Kamper chicken line selective breeding program was conducted, to increase the performance of Pelung breed by crossing with Layer Lohmann Brown-Classic. The Layer Lohmann Brown-Classic is an imported laying-type breed, which is widely known for its reproductive performance, based on the egg productivity. This study aims to use quantitative genetic method in estimating the commercial and reproductive traits' performance of Kamper chicken line. Based on commercial, phenotypic and reproductive traits, the progenies in Kamper chicken line have significant improvements, compared to the parental cross of Pelung and Layer Lohmann Brown-Classic. The quantitative genetic method was used in describing and underlying some phenomenon, in the selective breeding program. Although quantitative genetic method is utilized in basic breeding program with significant precision and rapidness, it is only used in the preliminary study, for the advanced type. Therefore, the addition of quantitative trait loci (QTL), provide a more thorough genetic examination, and play a role in selective breeding program.
The Digital Herbarium: Solutions for Data Collection and Identification of Indonesian Plant Diversity
Authors: Setiawan Endro , Darnaedi Dedy , Rachman Ismail , Triono Teguh , Webb Campbell O.
Published: February 2021

Indonesia is one of the world’s biodiversity hotspots. It is estimated to be the home of 9.5% flowering plant species, making it the seventh country with the highest biodiversity. Plant data collection is necessary to ascertain the level of plant biodiversity, as such data help in conservation efforts and long-term management. One of the methods applied is the collection of plants, with the purpose to acquire as much data about its biological resources. The collected specimen are then gathered and processed into a herbarium to be used as an information source in managing biological resources. Unfortunately, there are some difficulties related to the making and management of a herbarium. Digital herbarium are one of the potential solutions to the limitations of the traditional herbarium. It is a collection of plant pictures, replete with every step of productivity (leaf, flower, fruit) and the main characteristics of the plant species. It is an effective method for the identification and collection of plant biodiversity in Indonesia. About 2149 plants have been gathered from Borneo, Seram, Waigeo, Flores and Sulawesi which consisted of 152 family, 512 genus, and 1,832 species, with a total of 30391 pictures of plant parts. From the experiment conducted on 672 specimens, it achieved 98.8 % accuracy on the family level and 80.1 % accuracy on the genus level, while the species level reached 78.8%. The results showed that digital herbarium can be used to conduct identification and data collection of plant biodiversity. Furthermore, this method is simple, cheap and relatively easier to conduct. The output is a catalog of plant species in specific areas, which provides better understanding about plant identification and biodiversity, enhances conservation practices, and provides better long-term protection for Indonesian plant biodiversity.
Quantitative Analysis of Floristic Composition, Biological Spectrum and Leaf Spectrum of a Sacred Grove in Jhargram District, West Bengal, India
Authors: Sen Uday Kumar , Bhakat Ram Kumar
Published: February 2021

Sacred Groves are tracts of virgin forests, left untouched and protected by local people, because of culture and religious beliefs. These tracts are remnants of the once-dominant flora, reservoirs of the rich biodiversity, and the last refuge for preserving the rich indigenous culture and traditions. For these reasons, the biological and leaf spectra, as well as the conservation status of the current sacred grove vegetation, Maa Mongalmoyee Than (MMT) in Jhargram district of West Bengal, India, have been studied. The results of floristic studies showed 217 MMT's angiosperm species, belonging to 196 genera, distributed under 59 families of 27 orders. Furthermore, Poales (13.82%) and Fabaceae (12.44%) are the dominant order and family, respectively, in terms of species population. Meanwhile, the biological spectrum showed the grove enjoys a "thero-chamaephyte" phytoclimate form, as well as a comparatively undisturbed status, being a sacred grove. Also, the preservation of germplasm within the grove is based on traditional belief in the social system.
Effectiveness of Pressure-Relieving Shoes/Insoles on Lowering the Plantar Pressure of Diabetic Foot: A Meta-Analysis
Authors: ZHI Xinrong , WANG Weiping , XU Bo , ZHOU Jin
Published: February 2021

Since current reports demonstrated a higher prevalence of foot ulcers in diabetic patients who suffer from foot complication, the preventing occurrence of foot ulcers were the primary target in foot care. Clinical consensus introduced a variety of pressure-relieving products to diabetic patients and clinicians prescribed these products to their patients and recommended them used in daily life. However, available data were still controversial and whether these products could effectively reduce plantar pressure or not were uncertain. Thereby, this meta-analysis aimed first to summary all relevant findings in current database and secondly to explore whether pressure-relieving insoles/shoes can really relieve plantar pressure and what’s differences between customized products (shoes/insoles) and standard ones in reducing plantar pressure. We first searched published articles cited from Web of Science, Medline via OVID, CINAHL, SCOPUS, INFORMIT, Cochrane Central and EMBASE via OVID. Then we filtered observational studies reporting experimental effect of pressure-relieving insoles/shoes. Meanwhile, we set up primary outcome as overall mean peak plantar pressure (MPP) and secondary outcomes as MPP at various plantar regions and MPP at insoles/shoes with various structure designs. Our results show that pressure-relieving products (shoes/insoles) did lower the amplitude of pressure concentration; effect of custom-made and pre-fabricated products on pressure-relieving were similar. These findings suggested that no matter pressure-relieving products were custom-made or prefabricated standard one, if they were designed targeting to increase overall plantar contact areas, such as designed based on plantar model, or to provide extra arch supports or plug-in structures to transfer pressure concentration, they were all useful in diabetic foot care to prevent occurrence of ulceration. Overall, it is recommended that diabetic patients shall wear pressure-relieving insoles/shoes while walking.
Evaluación de información básica de cursos, actividades y recursos de Moodle en ingeniería
Authors: Calderón Mayorga César
Published: February 2021

El Centro Universitario de los Valles (CUValles) de la Universidad de Guadalajara apoya su modelo educativo en la plataforma Moodle. De ella se solicita a los profesores utilizar algunas actividades y recursos, además facilitar información básica de los cursos. El objetivo del estudio es identificar la proporción en que se utilizan las actividades y recursos de la plataforma Moodle, así como de la información básica de cada curso de las Ingenierías en Electrónica y Computación, Mecatrónica e Instrumentación Electrónica y Nanosensores que se solicita alojar la plataforma, así como realizar la comparación de los resultados de estas ingenierías en los ciclos escolares 2017B al 2019B. Se inició identificando las materias que corresponden a cada una de las tres ingenierías, para posteriormente revisar al finalizar cada ciclo escolar, cada uno de los materiales instruccionales en línea de cada materia buscando identificar las actividades y recursos de Moodle utilizados, así como la información básica del curso disponible. La información se agrupó por carrera, identificando por cada actividad y recurso de Moodle el porcentaje de materiales instruccionales en línea en los que se utilizaron, al igual por cada elemento de la información básica de los cursos, el porcentaje de materiales instruccionales en línea que los incorporaron en cada ciclo escolar. La información se concentró por ciclo escolar, para comparar e identificar similitudes y diferencias en cada uno de los cinco ciclos escolares que comprende este estudio. Del análisis realizado se encontró que las actividades de Moodle que se utilizaron en mayor proporción durante los cinco ciclos escolares fueron tareas y el foro, de los recursos el cuestionario y las lecturas, aunado a ello la información básica de los cursos que en mayor proporción se facilitó fue la presentación del curso y del profesor, los objetivos del curso y el encuadre
Pengaruh Implementasi Total Quality Management pada Kinerja Manajerial Perusahaan Otobus Pariwisata di Kota Denpasar
Authors: Tri Bhuwana Dewi I Gusti Ayu , Putri I Gusti Ayu Made Asri Dwija
Published: February 2021

Total Quality Management (TQM) is a modern management concept that seeks to provide an appropriate response to existing changes. The purpose of this study was to determine the effect of aspects on TQM, namely focus on customers, obsession with quality, continuous improvement and employee involvement and empowerment on the managerial performance of tourism OC. Respondents in this study were all employees of 8 tourism otobus companies in Denpasar that were determined by the non-probability sampling method, namely saturated sampling. Data collection is done by questionnaire with data analysis techniques, namely multiple linear regression. Based on the results of the analysis shows aspects of TQM namely customer focus, obsession with quality, continuous improvement and employee involvement and empowerment have a positive and significant effect on managerial performance on tourism OCs in Denpasar.

Keywords: Organizational Theory; Total Quality Management; Managerial Performance.
Analisis Perbedaan Kinerja Perusahaan antara Perusahaan yang Terindeks LQ45 dengan Perusahaan Non LQ45
Authors: Gandawati Ida Ayu Nyoman Utari , Wirakusuma Made Gede
Published: February 2021

This study aims to determine and obtain empirical evidence about the difference performance of companies in LQ45 indexed companies and non-LQ45 companies. This research was conducted at non-financial companies on LQ45 indexed companies and non-LQ45 companies listed on the Indonesia Stock Exchange in 2016-2018. The sample of this study is chosen using purposive sampling technique and 45 non-financial companies were obtained for each LQ45 and non-LQ45 indexed group of companies, so the number of observations in this study was 270 observations. The data analysis technique used is the Mann-Whitney U Test. The results showed that the LQ45 indexed group of companies had a higher average liquidity and profitability compared to non-LQ45 companies, while in terms of average the leverage value of LQ45 companies was lower compared to non-LQ45 companies.

Keywords: Company Performance; LQ45; Non LQ45.
Transaksi Pihak Terkait atas Biaya Audit: Peran Efektivitas Komite Audit
Authors: Kristiyani Dian
Published: February 2021

The purpose of this study is to analyze the effect of related party transaction and the effectiveness of audit committee on audit fee. This research uses samples a  manufacturing company in Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique used purposive sampling. The total number of companies used as research samples is 118 companies. Using tools SPSS 20 and testing hypothesis using linear regression. The F test indicates a stable and significant model. R square is 58,7 percent. The results show that related party transactions have a significant positive effect and the effectiveness of the audit committee has a significant negative effect on audit fees.

Keywords: Related Party Transaction; Effectiveness Of Audit Committee; Audit Fee.
Pengaruh Struktur Kepemilikan dan Faktor Keuangan terhadap Kebijakan Dividen
Authors: Benu Yohanes Rudolf
Published: February 2021

The ownership structure and financial factors are considered influential to the dividend policy of a company. Thus the aim of this study is to examine the effects of institutional ownership, managerial ownership, liquidity, leverage, and profitability on dividend policy. This study uses quantitative approach and analyzes samples taken from the financial statements of 161 different manufacturing companies listed in the Indonesian Stock Exchange between 2015-2017. These samples are then selected using purposive random sampling in which only 49 samples fit the criteria. The data analysis technique used is the multiple linear regression analysis technique. This study concludes that institutional ownership, managerial ownership, liquidity, and profitability have positive and significant effects on dividend policy. However, leverage has a insignificant effect on dividend policy.

Keywords: Dividend Policy; Institutional Ownership, Managerial Ownership; Liquidity; Leverage; Profitability.
Pengaruh Implementasi Kebijakan Pemeriksaan dan Forensik Digital terhadap Kualitas Pemeriksaan dan Keberhasilan Penerimaan Pajak
Authors: Dian Shavitri Luh Putu , Sri Darma Gede
Published: February 2021

This study aims to obtain empirical evidence on the influence of the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics toward tax audit quality and tax revenue in Bali Regional Office of Directorate General of Taxes. The approach that is used is quantitative approach using purposive sampling method in determining sample and Partial Least Square (PLS) method as data analysis technique. This study revealed that the implementation to determine the priority of Taxpayer to be audited policy, access to financial information for tax purposes policy and digital forensics has a positive and significant effect toward tax audit quality and tax revenue collection. Indonesia's tax ratio is still relatively low.

Keywords: Taxpayer Audit Priority; Bank Account Opening; Digital Forensics; Tax Audit Quality, Tax Revenue.
Kepemimpinan Etis pada Penerapan Strategi CSR dalam Perspektif Asta Brata
Authors: Anindita Ria , Hamidah Hamidah
Published: February 2021

The leader's approach to the CSR program has positive results on achieving loyalty and customer satisfaction which can affect CSR performance. Weak public pressure on CSR reporting makes leaders understand the importance of CSR disclosure in company policy. The search for ethical leadership values can follow the teachings of Asta Brata's leadership values. The value of Asta Brata in describing the reality of CSR will be easier to digest and learn by using metaphors, especially for those who do not have direct experience. Asta Brata values include Mahambeg Mring Samudro, Mahambeg Mring Maruto, Mahambeg Mring Bhumi, Mahambeg Mring Angkasa, Mahambeg Mring Condro, Mahambeg Mring Dahana, Mahambeg Mring Suryo, and Mahambeg Mring Kartika. This value is the value that ethical leaders must have in influencing employees towards the goals of a shared CSR strategy. Value Asta Brata can answer the phenomenon of CSR programs but only symbolically and does not have ethical elements and concern for social and community issues.

Keywords: Ethical Leadership; CSR; Asta Brata; Metaphor.
Religiusitas, Persepsi Korupsi Pajak Pelayanan Fiskus dan Kepatuhan Wajib Pajak
Authors: Mahasurya I Gst Ngurah Agastya , Budiartha I Ketut
Published: February 2021

This study aims to examine the effect of religiosity, perceptions of tax corruption, and the tax authorities on individual taxpayer compliance. This research was conducted at the Tabanan Primary Tax Service Office in Bali. The data analysis method used is multiple linear regression. The sample in this study was WPOP registered at Tabanan Primary Tax Office with 100 respondents. The method of determining the sample using convenience sampling, and data collected using a questionnaire. Based on the results of the study showed that religiosity, perceptions of tax corruption, and fiscal services affect the compliance of individual taxpayers in the Tabanan Primary Tax Office. This shows that religiosity, perceptions of tax corruption, and fiscal services can help taxpayers to carry out their tax compliance obligations.

Keywords: Religiosity; Perception of Tax Corruption; Fiscus Services; Personal Taxpayer Compliance.
Skeptisme Profesional, Independensi dan Pengungkapan Kecurangan: Studi pada Hotel di Kabupaten Badung
Authors: Mertanaya I Putu Eka , Wiratmaja I Dewa Nyoman
Published: February 2021

Good fraud disclosure occurs when the internal supervisor as an auditor has aspects that support the fraud disclosure process. This study aims to determine the effect of professional skepticism and independence on fraud disclosure. This research was conducted at 3-star hotels and above in South Badung Regency with a total of 11 participating hotels. The technique used is purposive sampling technique which is included in nonprobability sampling. Data collection methods by conducting questionnaires and data analysis methods using multiple linear regression methods. The results of this study indicate that professional skepticism has no significant effect on disclosure of fraud and independence has a significant effect on disclosure of fraud. The lack of skepticism internal supervisors have due to mutual trust with coworkers. Both private and state companies, the auditors in a company still maintain its independence in conducting the audit process.

Keywords: Professional Skepticism; Independence; Fraud Disclosures.
Pengendalian Internal, Budaya Organisasi, dan Kecenderungan Kecurangan Akuntansi di LPD Kabupaten Tabanan
Authors: Pratiwi Ni Luh Gede Dandy Adi , Budiasih I Gusti Ayu Nyoman
Published: February 2021

This study aims to obtain empirical evidence regarding the influence of internal control and organizational culture on the tendency of accounting fraud in LPD Tabanan Regency. Tabanan Regency LPD was chosen in this study because of the phenomenon of fraud that occurred in several Tabanan Regency LPDs. Multiple linear regression is a data analysis technique used in this study. The results show that internal control and organizational culture negatively affect the tendency of accounting fraud in Tabanan Village Credit Institutions. This research can support the theory of fraud triangle as a theoretical implication of research. This research can provide input to improve internal control, organizational culture and reduce fraud committed by internal LPD parties as a practical research implication.

Keywords: Tendency of Accounting Fraud; Internal Control; Organizational Culture.
Profitabilitas, Operating Leverage, Ukuran Perusahaan Pertumbuhan Penjualan pada Struktur Modal Perusahaan Perbankan
Authors: Puspita Kadek Angga Sintya , Juliarsa Gede
Published: February 2021

This research was conducted to determine the effect of Profitability, Operating Leverage, Company Size and Sales Growth on the Capital Structure of Banking Companies. This research uses nonparticipant observation method. The sample used is 23 companies with a total sample of 115 observations in 5 years, through nonprobability sampling method with purposive sampling technique, and the number obtained is 115 observations. The data analysis technique used in this research is multiple linear regression analysis techniques. The results of this study indicate that profitability has a negative effect on the capital structure of banks. Operating leverage has a negative effect on the capital structure of banks. Firm size has a positive effect on banking capital structure. Sales growth has no effect on the banking capital structure.

Keywords: Profitability; Operating Leverage; Company Size; Sales Growth.
Reaksi Pasar terhadap Publikasi Opini Wajar Tanpa Pengecualian dengan Paragraf Penekanan Suatu Hal
Authors: Semitayani Ni Kadek Ayu , Rasmini Ni Ketut
Published: February 2021

This study aims to examine the information content by looking at the market reaction to the publication of unqualified opinion with the paragraph emphasizing a matter as measured by abnormal returns and trading volume activity. This research is an event study with an observation period of 7 stock exchange days. The population in this study were manufacturing companies listed on the IDX in 2016-2018, totaling 177 companies. The sampling method used non-probability sampling with purposive sampling technique, in order to obtain a sample of 23 companies with 33 audited financial reports. The data analysis technique used paired samplesxt-test. The results of this study indicate that there is no difference in average abnormal return and average trading volume activity before and after the publication of unqualified opinion with an emphasis on a paragraph. This indicates that the publication of an unqualified opinion with an emphasis on a subject paragraph does not cause a market reaction because there is no information content on the event. 

Keywords: Event Study; Abnormal Return; Trading Volume Activity.
Analisis Faktor – Faktor Yang Mempengaruhi Price Earning Ratio pada Perusahaan Manufaktur yang Listing di BEI
Authors: Sari Oktavia Komala , Handajani Lilik , Pituringsih Endar
Published: February 2021

This study aims to analyze what factors can affect the Price Earning Ratio (PER). Several factors that are considered to be able to influence PER which is used as a variable in this study, namely Return On Asset (ROA), Debt To Equity Ratio (DER), Dividend Pay Out Ratio (DPR), and Profit Growth Rate. . The population used is manufacturing companies listed on the IDX for the 2016-2018 period. With the purposive sampling technique, obtained 13 companies that will be used as research samples. The data used are secondary data. To see the effect of the independent variable on the dependent variable, multiple linear regression analysis tests were carried out which previously carried out the classical assumption test. Based on the results of the study, it is known that partially the results show that ROA, DPR, and Profit Growth Rate respectively have a significant effect on PER while DER has no significant effect on PER.

Keywords: PER; ROA; DER; DPR; Profit Growth Rate.
Internal Corporate Governance Mechanisms and Corporate Tax Avoidance in Nigeria: A Quantile Regression Approach
Authors: Egbunike Francis Chinedu , Gunardi Ardi , Ugochukwu Udunze , Hermawan Atang
Published: February 2021

The main objective of the study was to investigate the effect of corporate governance on tax avoidance of quoted manufacturing firms in Nigeria. The study focused on internal corporate governance mechanisms and specifically examined the effect of board size, board independence, board diligence, CEO duality, and audit committee diligence. The ex post facto research design was adopted. The population comprised of all quoted manufacturing companies on the Nigerian Stock Exchange (NSE). The sample was purposively drawn as all companies in the consumer goods sector of the NSE. The study relied on secondary data obtained from annual reports and accounts of the sampled companies. Both descriptive and inferential statistics were used to analyze the data. The hypotheses were validated using Quantile Regression technique. Results showed that board size, board independence, and board diligence were significant at the median and 75th quantile. CEO duality and audit committee diligence were not significant at the 25th, 50th, and 75th quantile. The study recommended among others moderate board sizes to improve efficiency of decision-making. In addition, the need for more independent directors and meeting frequency should be tailored to suit the needs of the company.

Keywords: corporate governance mechanisms, tax avoidance, quantile regression
Earnings Management in Companies that Missed and Beat Analyst Consensus
Authors: Pratiwi Ni Made Cesya , Wirama Dewa Gede
Published: February 2021

The aim of this study is to analyze the differences of earnings management between companies that missed and beat analyst consensus. Nonfinancial companies listed in the Indonesia Stock Exchange in 2017–2018 and have analyst consensus data available are used as the research sample, which consist of 28 companies observed for four quarters. The final sample in the analysis consists of 94 observations (firm-quarters). The independent sample t-test is used for data analysis. Results show that companies that missed analyst consensus have greater discretionary accrual than the group of companies that beat analyst consensus. Therefore, differences in earnings management between companies that missed and beat analyst consensus exist. Companies that missed analyst consensus are more inclined to conduct earnings management in the following period. This finding opens the possibility to develop a new hypothesis in the positive accounting research framework.

Keywords: Analyst Consensus; Missed and Beat; Earnings Management.
HUBUNGAN ANTARA INDEKS MASSA TUBUH (IMT) DENGAN KEBUGARAN JASMANI PADA SISWI SMA NEGERI 2 TABANAN
Authors: Miqdaddiati Miqdaddiati , Andayani Ni Luh Nopi , Primayanti I Dewa Ayu Dwi , Adiputra Luh Made Indah Sri Handari
Published: February 2021

Kebugaran Jasmani merupakan manfaat yang sangat penting bagi kehidupan seseorang dalam melakukan kegiatan sehari-hari.Tujuan penelitian adalah untuk mengetahui hubungan antara indeks massa tubuh (IMT) dengan kebugaran jasmani pada siswi SMA Negeri 2 di tabanan. Penelitian ini ialah penelitian analitik cross sectional yang dilakukan pada bulan Mei 2019 pengambilan sampel dilakukan secara simple random sampling. Jumlah sampel ialah 62 orang dengan usia 15-17 tahun. Variable Independen yang diukur adalah indeks massa tubuh (IMT) melalui pengukuran dengan mengukur tinggi badan (TB) dan berat badan (BB) sedangkan variable dependen yang diukur adalah kebugaran jasmani melalui Harvard Step Test. Uji hipotesis yang digunakan ialah uji analisis non parametik Chi Square Test dan uji analisis deskriptif untuk mendeskripsikan setiap variable dalam penelitian didapatkan nilai P ialah 0.039 atau p< 0.05, maka dapat disimpulkan bahwa ditemukan hubungan yang signifikan antara indeks massa tubuh (IMT) dengan kebugan jasmani pada siswi SMA Negeri 2 Tabanan.
HUBUNGAN ANTARA KUALITAS TIDUR DENGAN INDEKS MASSA TUBUH PADA MAHASISWA DI FAKULTAS KEDOKTERAN UNIVERSITAS UDAYANA
Authors: Purnamasari Ni Dyah Putu , Widnyana M. , Antari Ni Komang Ayu Juni , Andayani Ni Luh Nopi
Published: February 2021

Mahasiswa merupakan individu dewasa muda yang produktif dan rentan mengalami kekurangan tidur. Kondisi kurang tidur memiliki dampak pada menurunnya konsentrasi belajar pada mahasiswa serta gangguan kesehatan salah satunya obesitas. Obesitas dan kegemukan merupakan masalah kesehatan yang mempertinggi risiko terjadinya penyakit non-infeksi antara lain kardiovaskular, diabetes, atau bahkan penyakit kanker yang menurut WHO memiliki angka kematian dua kali lipat lebih tinggi dari angka kematian akibat penyakit infeksi. Penelitian ini memiliki tujuan yakni mengetahui hubungan antara kualitas tidur dengan indeks massa tubuh pada mahasiswa di Fakultas Kedokteran Universitas Udayana. Rancangan penelitian yang digunakan yakni observasional analytic, menggunakan metode pendekatan studi cross sectional, serta teknik simple random sampling dalam pengambilan sampel. Sampel berjumlah 85 orang, yang dinilai kualitas tidurnya dengan kuesioner Pittsburgh Sleep Quality Index (PSQI) dan Indeks Massa Tubuh (IMT) menggunakan rumus yakni berat badan (satuan kg) dibagi dengan tinggi badan kuadrat (satuan meter). Hipotesis diuji menggunakan uji chi-square dengan tujuan menganalisis hubungan kualitas tidur dengan IMT. Analisis data memperoleh nilai p=0,000 (p < 0,05), sampel dengan kualitas tidur buruk berjumlah 52 orang (61,1%) dan dominan memiliki IMT berlebih (44,7%), sedangkan 33 orang (38,9%) tergolong kualitas tidur baik dan dominan memiliki IMT normal (25,9%). Simpulan yang didapatkan yakni ada hubungan antara kualitas tidur dengan IMT pada mahasiswa di Fakultas Kedokteran Universitas Udayana. Sampel dengan kualitas tidur buruk dominan memiliki IMT berlebih dengan nilai IMT  25,0 dan sampel dengan kualitas tidur baik dominan memiliki IMT normal dengan nilai IMT  18,5 ? < 24,9.
HUBUNGAN PEMBERIAN MASSAGE TERHADAP PENINGKATAN BERAT BADAN PADA BAYI USIA 3-6 BULAN DI KELURAHAN TONJA DENPASAR UTARA
Authors: Dewi Agung Avinda , Andayani Ni Luh Nopi , Saraswati Putu Ayu Sita , Nugraha Made Hendra Satria
Published: February 2021

Berat badan merupakan indikator dan ukuran antropometrik terpenting dalam memenuhi nutrisi yang digunakan saat pemeriksaan kesehatan bayi pada semua kelompok usia. Bertambahnya berat badan dan tinggi badan bayi dapat dikatakan sehat. Peningkatan berat badan pada bayi dapat dilakukan dengan memberikan stimulus berupa massage. Massage pada bayi dilakukan dengan memberikan sentuhan dan usapan halus pada kulit bayi dengan beberapa gerakan dan sentuhan lembut yang dapat membuat bayi merasa tenang. Massage dapat dilakukan oleh orang tua bayi sendiri. Massage bertujuan untuk memperlancar peredaran darah dan mampu meningkatkan metabolisme sel. Penelitian ini bertujuan untuk mengetahui hubungan dari pemberian massage terhadap peningkatan berat badan pada bayi usia 3-6 bulan di Kelurahan Tonja Denpasar Utara.

Penelitian ini merupakan penelitian observasi analitik dengan metode pendekatan cross sectional dengan teknik pengambilan sampel consecutive sampling dengan jumlah sampel 56 bayi yang dimana terdiri atas dua kelompok. Pengumpulan data dilakukan dengan mengukur berat badan bayi pre dan post pemberian massage pada kelompok perlakuan dan tanpa perlakuan dengan menggunakan Kartu Menuju Sehat (KMS) sebagai tolak ukur dari peningkatan berat badan bayi.

Uji analisis data yang digunakan adalah uji statistik Chi Square yang berfungsi untuk mengetahui hubungan antara variabel independen yaitu massage dengan variabel dependen yaitu berat badan bayi, diperoleh hasil nilai p = 0,000 yang artinya bahwa nilai p < 0,005.

Berdasarkan hasil penelitian dan uji statistik diatas, maka dapat disimpulkan ada hubungan yang signifikan antara pemberian massage terhadap peningkatan berat badan pada bayi usia 3-6 bulan di Kelurahan Tonja Denpasar Utara.
OPTIMALISASI PENYUSUNAN MENU DIET PENDERITA STROKE DENGAN METODE GOAL PROGRAMMING
Authors: PRATIWI NI MADE DINDA , GANDHIADI G.K. , TASTRAWATI NI KETUT TARI
Published: February 2021

Stroke is a disorder of brain nerve function caused by blockage of blood circulation to the brain. In preparing the diet for stroke, it is possible to deviate from the recommended nutritional value and total energy. This problem could be overcome by compiling a stroke diet menu using the Goal programming method. The purpose of this study is to determine whether the results of the portion of food obtained using the Goal programming method can meet the recommended energy and nutritional content targets, as well as knowing the percentage of total energy content produced per day from the preparation of the diet menu to the recommended total energy content. The calculations in this study using the help of LINGO software with the results that the diet menu by Goal programming method has met the recommended nutrients and energy from the standard stroke diet at Klungkung Hospital, and the percentage of energy fulfilled from the stroke IIB diet for three days shows a 100% result.
ANALISIS POTENSI BUMDES MELALUI PENGEMBANGAN BAMBU SEBAGAI OBJEK WISATA DI DESA SENDIR KECAMATAN LENTENG KABUPATEN SUMENEP
Authors: Kusuma Nailah Aka , Malia Evi
Published: February 2021

The research is aims to make bamboo potential as a tourist attraction that supports government programs that will make Sumenep atourism city. Research method is descriptive qualitative method with data collection methods using interviews and field observation at Sendir vilage, Kecamatan Lenteng, Kabupaten Sumenep. Analysis of the data is using the miles and hubberman method. First with data reduction, data presentation and starting conclusions. The results of this research are Desa Sendir has the potential to be used as a tourist attraction with bamboo as a tourist attraction in terms of tourism potential sources. Facilities, and Ancillary . Desa Sendir must consider several inhibiting factors to find a solution so that the formation of a bamboo tourism village in Desa Sendir supported by all parties, tourism  community and the government.
MENELUSURI KESIAPAN LEMBAGA KEUANGAN MIKRO SYARIAH DALAM MENGHADAPI REVOLUSI INDUSTRI 4.0
Authors: Furqani Astri , . Rusnani
Published: February 2021

Baitul Mal Wat-Tamwil (BMT) is a sharia microfinance institution. The current challenge for BMT is the change in the global business landscape based on the internet and information technology or the so-called industrial revolution 4.0. The phenomenon of the industrial revolution 4.0 must be anticipated by BMT. The purpose of this study is to determine the readiness of BMT in responding to the 4.0 industrial revolution and provide suggestions for improvement. This study used a qualitative approach with a descriptive type case study method of BMT which was used as a research site, namely BMT NU (Nuansa Umat) East Java which was centered in Gapura Tengah Village, Gapura District, Sumenep Regency due to its very rapid development and became the BMT with the largest assets on Madura Island. . The results of the research are the readiness of BMT NU East Java in facing the era of the Industrial Revolution 4.0 when viewed from 6 existing aspects such as aspects of Economic Challenges, Social Challenges, Increased Virtual Performance, Technical Challenges, Environmental Challenges and Regulatory and Political Challenges all have gone very well, however technological developments / service innovations owned by BMT NU are not yet fully familiar among members / customers in utilizing these services so that there is a need for increased relationship management to better know the needs of the community and its members
Segmentasi Pertumbuhan Padi berbasis Aerial Image menggunakan Fitur Warna dan Tekstur untuk Estimasi Produksi Hasil Panen
Authors: Arifin Muhammad Jainal , Basuki Achmad , Dewantara Bima Sena Bayu
Published: February 2021

Pertumbuhan padi di daerah yang luas seringkali tidak ideal. Ini dapat disebabkan oleh faktor alam, jenis varietas padi, dan model perawatan yang digunakan. Ini juga akan mempengaruhi hasil panen. Luasnya lahan membuat petani sulit untuk memantau bagian yang tidak terjangkau. Seringkali pemantauan perkembangan padi dilakukan di tepi sawah tetapi tidak mencapai area tengah. Studi ini mengusulkan sistem pemantauan untuk pengembangan padi yang dapat menjangkau secara lebih luas dan memperkirakan hasil padi di setiap area lahan pertanian. Sistem ini menggunakan gambar udara untuk menjangkau area yang lebih luas dan kemudian memperkirakan produksi pertanian. Estimasi produksi dilakukan dengan mengelompokkan gambar kawasan pertanian menggunakan metode K-Means. Pengelompokan ini menggunakan parameter warna HSV dan tekstur Gabor sebagai fitur dari setiap bagian gambar. Hasilnya adalah segmen area padi berdasarkan pertumbuhannya. Jumlah segmen yang sesuai dengan usia Padi nyata akan menentukan nilai estimasi hasil. Penelitian menunjukkan bahwa tiga segmen pengembangan padi, dan memperkirakan produksi adalah 1.787 ton dengan perkiraan panen maksimum 1.924 ton dari data nyata 1,80 ton. Dan dengan skala kesalahan persentase rata-rata absolut 0,72% dan perbedaan 0,013 ton.

 

Abstract

Paddy growth in large areas is often not ideal. This can be caused by natural factors, types of rice varieties, and the treatment model used. This will also affect crop yields. The extent of land makes it difficult for farmers to monitor the unreachable part. Often monitoring of rice developments is done on the edge of the field but does not reach the middle area. This study proposes a monitoring system for rice development that can reach more broadly and estimate the yield of rice in every area of agriculture land. This system uses aerial images to reach a wider area and then estimates of agricultural production. Estimation of production is done by clustering images of agricultural areas using the K-Means method. This clustering uses HSV color parameters and Gabor textures as features of each part of the image. The result is a segment of the paddy area based on its growth. The number of segments corresponding to the age of the real Paddy will determine the estimated value of the yield. The research shows that three segments of rice development, and estimates the production is 1,787 tons with a maximum estimated harvest of 1,924 tons from the real data of 1, 80 tons. And with a mean absolute percentage error scale of 0.72% and a difference of 0.013 tons.
МОДЕЛІ ЕЛЕМЕНТІВ СИСТЕМИ ЕЛЕКТРОПРИВОДІВ КВАДРОКОПТЕРІВ ТА АВТОНОМНИХ РОБОТІВ
Authors: Voytenko Volodymyr , Yershov Roman
Published: February 2021

Актуальність теми дослідження. Мінімізація енергоспоживання електроприводами безпілотного літального апарату (БПЛА) або робота дозволяє підвищити ступінь автономності (дальність, швидкість, або час дії). Постановка проблеми. У середовищі для багатодоменного моделювання на рівні структурних схем Simulink®, яке інтегроване з MATLAB®, представлено декілька моделей електричних двигунів, автономних джерел живлення, а також елементів систем керування. Адекватний підбір блоків, які б дозволили успішно відтворити прототип реальної фізичної системи керування, потребує окремого вирішення. Аналіз останніх досліджень і публікацій. Більшість публікацій із моделювання в цій предметній галузі сфокусовано або на докладному описі роботи з MATLAB® та Simulink®, або на моделюванні динаміки автономних апаратів та керуванні ними для забезпечення позиціонування у просторі. Виділення недосліджених частин загальної проблеми. Питання оптимізації енергоспоживання автономного об’єкта з кількома електроприводами залишається поза увагою.
Постановка завдання. Дослідження зосереджено на аналізі наявних Simulink-моделей електродвигунів, елементів живлення та керування, які можна було б використати для подальшої розробки системи керування БПЛА або робота з автономним живленням. Виклад основного матеріалу. Розглянуті особливості моделювання автономних апаратів, визначена динаміка окремого двигуна, сформульовано вимоги щодо точності стабілізації швидкості обертання ротора, проаналізовані
блоки Simulink для автономних апаратів, на основі яких запропонована комплексна модель електропривода для автономного апарата. Висновки відповідно до статті. Моделювання систем електроприводів автономних апаратів корисно як на початковій стадії проектування, так і за наявності фізичного макета, оскільки суттєво скорочує час та матеріальні ресурси, потрібні для розробки енергозаощадливої системи керування.
KESEDIAAN MEMBAYAR (WILLINGNESS TO PAY) KONSUMEN MILENIAL DALAM MENGKONSUMSI SAYURAN ORGANIK (Suatu Kasus pada Warung Sehat 1000 Kebun, Kota Bandung)
Authors: Handoko Bagus Imran Saptadji , Setiawan Iwan
Published: February 2021

Non-infectious diseases are now the dominant cause of deaths in Indonesia and the numbers are increasing each year. One of the causes of these non-infectious diseases is unhealthy consumption patterns, such as consuming a massive amount of fast foods. Increased awareness within the general public especially the millennial generation about the importance of health is shown through the emergence of a sense of caring for a healthy life by consuming organic food. Organic foods that are mostly found today are organic vegetables, which have an important role for health, thus they are often consumed as a complement to staple foods. Based on these issues, this study aims to determine how willing are the millennials to pay for organic vegetables at Warung Sehat 1000 Kebun. This study is conducted through quantitative research and survey methods using questionnaires as the instrument to conduct interviews. The analysis method used in this study is the validity test, reliability test, descriptive statistical analysis, multiple linear regression analysis and Contingent Valuation Method (CVM). The results showed that the factors that most influenced the willingness of consumers who created millennials were psychological factors, which significantly affected consumers' willingness to consume organic vegetables.
Riscos cardiovasculares, aptidão física dos policiais militares de Anápolis
Authors: Venâncio Patrícia Espíndola Mota , Silva Daniel de Lima , E Castro João Pedro Diniz , De Melo Lavynia Luiza Saturnino , David Thairyne Pereira de Almeida , Junior Jairo Teixeira , Teixeira Cristina Gomes de Oliveira
Published: February 2021

Esse artigo buscou avaliar e correlacionar os níveis de riscos cardiovasculares (RC) e aptidão física (AF) dos policiais militares da cidade de Anápolis, em Goiás. Fizeram parte da amostra 40 policiais masculinos. Foram avaliados RC, pressão arterial, circunferência de cintura, IMCVO2MÁX. Os resultados mostraram para a PAD 62,5% estavam classificados em níveis normais; na RCE, 70% possuem riscos para a saúde; no VO2MÁX, que 55% estavam em nível regular. Quanto aos resultados para AF, a maioria se encontra na classificação “excelente” sendo 85% na flexibilidade; 87,5% força; e 67,5%, resistência. Houve correlação entre a variável VO2MÁX com a variável força, em que aqueles que obtiveram melhor VO2MÁX apresentaram maiores índices de força e a variável IMC com a variável resistência, no qual, quanto mais alto o IMC, menor foi a resistência do indivíduo. Conclui-se que a maioria dos policiais apresentaram riscos cardiovasculares e classificação excelente para aptidão física. Uma correlação encontrada foi que aqueles que possuem maior índice de força apresentaram maior VO2MÁX e os que possuem o IMC com melhores índices apresentaram melhores índices de resistência muscular.
Projeto terapêutico singular (PTS): instrumento de cuidado ao sujeito em sofrimento psíquico
Authors: Oliveira Carlos Augusto , Fonseca Francisca Cláudia Azevedo , Do Carmo Jéssica Costa , Braga Kathleen Kaliandra Lima , De Lima Marcela Fernandes , Mamed Maxima Cristina de Oliveira , Do Vale Rafaela Larissa Tavares , Magalhães Regina Oliveira , Baptista Suelen Suzy Gomes , Lopes Graciana de Sousa
Published: February 2021

Objetivo: Descrever as condutas de acolhimento relacionadas ao PTS. Métodos: Trata-se de uma pesquisa descritiva exploratória qualitativa do tipo revisão integrativa da literatura, os levantamentos de dados foram coletados nas bibliotecas virtuais Literatura Latina Americana e do Caribe (LILACS), Biblioteca Virtual em Saúde (BVS) e Scientific Electronic Library (SCIELO), sendo inclusos artigos publicados nos últimos 10 anos de 2009 a 2019. Resultados: A partir da análise de conteúdo dos materiais coletados a fim de responder as questões de pesquisa, emergiram as seguintes categorias temáticas: a) PTS: ferramenta de protagonismo; b) Ações provedoras de autonomia, que mostram a importância do PTS para o tratamento e autonomia do usuário em sofrimento psíquico, e como pode ajudar na realização de ações que proporcionem qualidade de vida e reinserção do indivíduo na sociedade, o estudo também mostra o quanto é importante o apoio, a presença da família e o vínculo entre todos os envolvidos, para que possa ser alcançado resultados por meio da confiança. Considerações finais: É importante que a equipe planeje ações que envolva a família no tratamento, com foco na autonomia e redução de conflitos.