bluuebunny/crossref_metadata_2025 huggingface dataset:
Dietary Amino Acids and Immunonutrition Supplementation in Cancer-Induced Skeletal Muscle Mass Depletion: A Mini-Review
Authors: Soares Jéssika D.P. , Howell Scott L. , Teixeira Filipe J. , Pimentel Gustavo D.
Published: February 2020

Cancer patients display systemic inflammation, which leads to an increase in protein catabolism, thus
promoting the release of free amino acids to further support metabolism and remodelling of muscle proteins.
Inflammation associated with tumor growth leads to malnutrition, a factor that increases the risk of developing
cachexia. With cancer-induced cachexia, nutritional interventions have gained traction as a preventative method
to manage this condition. Currently, cancer consensus recommendations suggest a protein intake above 1.0
g/kg.day-1 up to 2.0 g/k.day-1 for cancer patients, although an ideal amount for some amino acids in isolation has
yet to be determined. Due to controversy in the literature regarding the benefits of the biochemical mechanisms of
various muscle mass supplements, such as L-leucine (including whey protein and BCAA), β-hydroxy-beta-methyl
butyrate (HMβ), arginine, glutamine and creatine, several studies have carefully examined their effects. L-leucine
and its derivatives appear to regulate protein synthesis by direct or indirect activation of the mTORC1 pool of
kinases, further promoting muscle protein balance. Arginine and glutamine may act by reducing inflammation
and infection progression, thus promoting improvements in food intake. Creatine exerts anabolic activity, acting
as an immediate energy substrate to support muscle contraction further increasing lean mass, mainly due to
greater water uptake by the muscle. In this narrative review, we highlighted the main findings regarding protein
consumption and amino acids to mitigate cancer-induced skeletal muscle depletion.
Barium- and Bismuth-loaded Clinoptilolite Micro- and Nano-Particles as Proposed New Efficient Contrast Agents
Authors: Hosseini Asieh , Ebadollahi-Natanzi Alireza , Foroughi Mohammad , Shetab-Boushehri Seyed V.
Published: February 2020

Aim and Objective:

Clinoptilolite is one of the natural zeolites. Clinoptilolite particles
have a high surface area, negative surface charge, cation adsorption and exchange capacities.
Barium sulfate (BaSO4) and bismuth subnitrate (Bi5H9N4O22) suspensions have been used for
upper and lower gastrointestinal imaging but Ba2+ and Bi3+ ions are toxic. In the present study, the
feasibility of the application of Ba2+- and Bi3+-loaded clinoptilolite micro- and nano-particles in
medical imaging was investigated.

Materials and Methods:

Nanoparticles and microparticles of natural clinoptilolite were loaded
with Ba2+ and Bi3+ ions. Radiopacities of loaded particles were measured and compared with those
of BaSO4 and Bi5H9N4O22.

Results:

Ba2+- and Bi3+-loaded clinoptilolite nanoparticles and microparticles showed more intense X-ray
opacities than BaSO4 and Bi5H9N4O22 with equimolar concentrations. Moreover, Ba2+- and Bi3+-loaded
clinoptilolite nanoparticles more intensely absorbed X-ray than respective loaded microparticles.

Conclusion:

The present study proposes Ba2+- and Bi3+-loaded clinoptilolite nanoparticles and
microparticles as new, safe, efficient, and inexpensive contrast agents.
GRASP55: A Multifunctional Protein
Authors: Wu Hongrong , Li Tianjiao , Zhao Jianfeng
Published: February 2020

GRASP55 was first found as Golgi cisternae stacking protein. Due to the crucial role of
Golgi in vesicular trafficking and protein modification, GRASP55 was found to function in these two
aspects. Further investigation revealed that GRASP55 also participates in the unconventional secretory
pathway under stress. Moreover, GRASP55 is involved in autophagy initiation and autophagosome
maturation, as well as cell activity.
Limb-girdle Muscular Dystrophy and Therapy: Insights into Cell and Gene-based Approaches
Authors: Taheri Forough , Taghizadeh Eskandar , Pour Mohammad J.R. , Rostami Daryoush , Renani Pedram G. , Rastgar-Moghadam Azam , Hayat Seyed M.G.
Published: February 2020

The Limb-Girdle Muscular Dystrophies (LGMD) are genetically heterogeneous disorders,
responsible for muscle wasting and severe form of dystrophies. Despite the critical developments in
the insight and information of pathomechanisms of limb-girdle muscular dystrophy, any definitive
treatments do not exist, and current strategies are only based on the improvement of the signs of disorder
and to enhance the life quality without resolving an underlying cause. There is a crucial relationship
between pharmacological therapy and different consequences; therefore, other treatment strategies
will be required. New approaches, such as gene replacement, gene transfer, exon skipping, siRNA
knockdown, and anti-myostatin therapy, which can target specific cellular or molecular mechanism of
LGMD, could be a promising avenue for the treatment. Recently, genome engineering strategies with
a focus on molecular tools such as CRISPR-Cas9 are used to different types of neuromuscular disorders
and show the highest potential for clinical translation of these therapies. Thus, recent advancements
and challenges in the field will be reviewed in this paper.
A One-pot Synthesis of Novel Derivatives of Oxadiazine-4-thione, and its Antibacterial Activity, and Molecular Modeling Studies
Authors: Abdellattif Magda H. , Ali Ola Abu , Arief Mohamed M.H. , Hussien Mostafa A.
Published: February 2020

Background:

The synthesis of a novel series of oxadiazine-4-thione biological molecules was executed through the incorporation of the ortho-, meta-, and para-benzoyl isocyanates to the tetrabromophthalimide nucleus.

Objectives:

A one-pot multicomponent methodology in a solvent-free microwave irradiation environment was employed to afford this series of oxadiazine-4-thione, deriving a comparison with the conventional method. Subsequently, the yielded derivatives were subjected to further biological assessment.

Materials and Methods:

The acquired results denoted that the one-pot procedure, which delivered products in a 2-4 min. interval, was more efficient in evaluation against the classical method, which consumed a 1-2:30 hr. interval.

Results:

The application of the antibacterial analyses was subjected to all the compounds, resulting in molecules 6a and 6c demonstrating the highest activity regarding Aspergillus Favus; molecules 5b and 5c exhibiting an equivalent level of activity towards E-coli and Fusarium Moniliform; and molecules 4b, 4c, 5b, and 5c presenting an identical level of activity to the aforementioned derivatives involving Staphylococcus.

Conclusion:

Molecular modeling studies by the MOE, the preceding antibacterial behavior was conducted to advocate the newly prepared compounds. Moreover, the spectroscopic approaches were exploited to verify and establish the structures and mechanisms of the synthesized derivatives’ reactions.
Multi-element Analysis and Geographical Origin Classification of Italian (Calabrian) Wines
Authors: Caridi Francesco , D’Agostino Maurizio , Belvedere Alberto , Mottese Antonio F.
Published: February 2020

Background and Objectives:

In this article, a comprehensive study was carried out for
food authenticity evaluation through chemometric analyses, correlating botanical and geographical
origins with food chemical composition.

Methods:

A total of eighteen Calabrian red, rose and white wines were analyzed through Inductively
Coupled Plasma Mass Spectrometry (ICP-MS).

Results:

The mineral concentrations, determined by ICP-MS in the investigated wine samples, followed
the subsequent order: K > P > Mg > Na > Ca > Fe > Cu > Zn > Mn > V.

The 2D Scatterplot and loading plot (Principal Component Analysis) showed that all red, rose and
white wine samples from “Cirò” DOP area were grouped in the fourth, second and third quadrant,
respectively, clearly separated from each other. Samples from “Cirò” red showed positive PC1 and
were characterized by higher K, Fe, Mn, Na, V and Zn concentrations. Moreover, the points corresponding
to two red wines from the “Terre di Cosenza” DOP area fall into the first quadrant; those
corresponding to two rose wines from the “Donnici” and “Sant’Anna di Isola di Capo Rizzuto” DOP
areas fall into the third and fourth quadrants, respectively; the point corresponding to a white wine
from the “Donnici” DOP area falls into the second quadrant.

Conclusions:

Experimental results demonstrated that it is possible to strictly relate, through the PCA,
wines to their geographical and botanical provenance, thus becoming a useful tool for evaluating the
product authenticity and guaranteeing it to the consumers.
Modelling to Predict Moisture Ratio in Infrared Drying of Machine Plaster by Particle Swarm Optimization
Authors: Kalender Mehmet , Özdemir Mahmut Temel , Güler Hasan
Published: February 2020

Background:

Gypsum plaster is one of the most important building materials.
The use of gypsum plasters is very common due to their many advantages. The drying process
is an important stage in the production of gypsum materials and applications. Modelling
of drying phenomenon can benefit drying technology. Recently, Particle Swarm Optimization
(PSO) technique has been used to obtain optimum model equations for drying
processes.

Objective:

The aim of this study was to determine a new modeling approach to infrared
drying of machine plaster by using PSO.

Methods:

Experimental studies supplied by previous work in the literature have been performed
by a laboratory scale infrared dryer in the temperature range of 50-70°C and at atmospheric
conditions. Experimental moisture ratio values were compared with various
mathematical model equations developed for the drying process by using Particle Swarm
Optimization (PSO) technique.

Results:

Fitting tests indicate that the results obtained from the PSO technique are better
than those of the previous study because of lower χ2, RMSE, and RSS values. The best
model equation was the model equation based on the Newton drying equation existing in
the previous study. However, the model equation derived by Modified Page has been determined
as the most compatible model with the experimental data.

Conclusion:

It can be said that PSO is successively and reliably used to predict or optimize
the experimental data of drying phenomena.
PROBLEM-BASED LEARNING: THE IMPLEMENTATION AND THE URGENCY FOR IMPROVING LEARNING QUALITY.
Authors: Komariah Kokom , Sofyan Herminarto , Wagiran Wagiran
Published: February 2020

PROBLEM-BASED LEARNING: IMPLEMENTASI DAN URGENSINYA BAGI PENINGKATAN KUALITAS PEMBELAJARANAbstrakPenelitian ini bertujuan untuk menggambarkan implementasi model Problem-based Learning (PBL) dan urgensinya bagi peningkatan kualitas pembelajaran di SMK. Penelitian dilakukan di 9 SMK program revitalisasi di Daerah Istimewa Yogyakarta, subjek penelitian adalah guru dan siswa. Objek penelitian adalah model PBL. Data dikumpulkan melalui angket dan observasi yang dilakukan oleh guru. Hasil penelitian menunjukkan: Model PBL dapat diimplementasikan melalui 6 tahap, yaitu tahap pendahuluan, mengorganisasikan, melakukan penyelidikan, membangun hasil penyelidikan dan menyajikan hasil karya, menganalisis dan mengevaluasi proses pemecahan masalah. Model PBL dapat meningkatkan hasil belajar, kreativitas, berfikir kritis, minat dan motivasi belajar siswa. Model PBL dapat merubah paradigma belajar, dari kegiatan pembelajaran yang berorientasi pada guru menjadi pembelajaran yang berorientasi pada siswa. Penerapan Model PBL berdampak pada peningkatan kemampuan siswa, pada aspek kognitif, afektif dan psikomotor. Hambatan pelaksanaan model PBL disebabkan kurangnya mind set guru terhadap proses belajar mengajar yang berorientasi pada siswa, kesulitan membuat trigger, kekhawatiran tidak tercapainya tujuan pembelajaran, dan kekurangberanian siswa untuk menyampaikan hal-hal baru yang berbeda dalam upaya memecahkan masalah. AbstractThis study was aimed at describing the implementation of the Problem-based Learning (PBL) model and its urgency for improving the quality of learning in vocational high school. The study was conducted in 9 vocational revitalization programs in Yogyakarta. The research subjects were teachers and students. The object of research was the PBL model. The data were collected through questionnaires and observations made by the teacher. The results show that PBL model can be implemented through 6 stages, namely the preliminary, organization, investigation, investion report analysis and presentation, and problem solving analysis and evaluation stages. PBL model is able to improve learning outcomes, creativity, critical thinking, interest and motivation of the students. The PBL model is also able to change the learning paradigm, from teacher-oriented to student-oriented learning activity. The application of the PBL model has an impact on improving students' abilities on cognitive, affective and psychomotor aspects. The obstacles in implementing PBL model are due to the lack of teacher's mind set towards student-oriented teaching and learning processes, difficulties in triggering, fears of not achieving learning objectives, and students' lack of courage to convey different new things in an effort to solve problems.Keywords: problem based learning, vocational school, learning quality
EVALUATING THE IMPLEMENTATION OF CHARACTER EDUCATION PROGRAM IN UNIVERSITY
Authors: Marzuki Marzuki , Zuchdi Darmiyati , Hajaroh Mami , Imtihan Nurul , Wellyana Wellyana
Published: February 2020

EVALUASI IMPLEMENTASI PENDIDIKAN KARAKTER DI PERGURUAN TINGGIAbstrakPenelitian ini bertujuan untuk mengevaluasi implementasi program pendidikan karakter di perguruan tinggi, terutama bagi mahasiswa. Penelitian ini merupakan penelitian evaluasi. Penelitian ini melibatkan responden berjumlah 129 mahasiswa UNY yang diambil secara acak. Data dikumpulkan dengan angket dan dianalisis secara deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa secara umum implementasi pendidikan karakter sudah berjalan dengan sangat baik dan sudah berhasil sesuai dengan yang direncanakan, meskipun masih ada yang perlu ditingkatkan kualitasnya. Implementasi nilai-nilai karakter bagi mahasiswa yang termuat dalam visi secara umum sudah berhasil dengan sangat baik, meskipun ada beberapa capaian aspek karakter yang kurang baik. Keberhasilan implementasi pendidikan karakter karena dukungan sarana dan prasarana yang ada. Namun demikian, masih ada beberapa hambatan dalam implementasi pendidikan karakter di antaranya banyaknya jumlah mahasiswa dari berbagai latar belakang yang berbeda, belum adanya komitmen yang sama tentang pendidikan karakter dari warga dan belum adanya peraturan yang tegas serta dana khusus yang cukup untuk mengawal implementasi pendidikan karakter.AbstractThis study was aimed at evaluating the implementation of character education program at the university level, especially for the students. This study was categorized as evaluation research. This study was conducted at Yogyakarta State University (YSU) with the respondents of 129 students which was chosen using random sampling technique. The data were collected using questionnaire and analyzed using quantitative descriptive method. The results show that in general the implementation of character education at the university level had been going very well and had been successful as planned, although there were still things that needed to be improved in quality. Implementation of character values for students contained in the vision of YSU in general has been very successful. There are some achievements of character aspects that are not good. The successful implementation of character education at YSU is due to the support of existing facilities and infrastructure. However, there are still some obstacles in the implementation of character education at YSU, including a large number of students from different backgrounds, the absence of the same commitment about character education from YSU residents, and the absence of strict regulations and insufficient funds to oversee the implementation of character education at YSU.
Kajian atas Standar Pelaporan Keuangan Bank Perkreditan Rakyat : Komparasi Antara PSAK No. 31, SAK ETAP, dan Pedoman Akuntansi Bank Perkreditan Rakyat
Authors: Jati Ahmad Waluyo , Suprapti Eny , Wicaksono Satria Budi
Published: February 2020

The purpose of this study is to describe Rural Bank’s financial reporting based on PSAK No.31 and SAK ETAP then describe the comparison between the Rural Bank of PSAK No. 31, SAK ETAP and Accounting Manual of Rural Banks (BPR PA). In this research, the author uses PSAK No.31, SAK ETAP and Accounting Manual of Rural Banks (BPR PA) as the unit of analysis. In PSAK No.31 provision is recognized as a liability, while at the SAK ETAP in accordance with accounting guidelines Rural Banks (BPR PA) is recognized as a reduction of asset loans. At SAK ETAP also lost the deferred tax expense, and be an advanced standard of one step compared to PSAK because there was no fundamental error and extraordinary gain or loss. While in terms of measurement, the two standards had been worth it, only SAK ETAP is a standard that is more simple with the simplicity of measurement and reduce the disclosure. The financial statements are also presented based on the characteristics and order of liquidity. In the SAK ETAP presentation of financial statements was not described in detail, requiring the accounting guidelines of Rural Banks (BPR PA) as a companion, so the information was presented in a transparent, accurate, and reliable. Keywords : PSAK No. 31, SAK ETAP, Accounting Manual of Rural Banks (BPR PA), recognition, measurement, presentation, disclosure.
Analisis Kinerja Saham Syariah Dan Pengaruhnya Terhadap Respon Pasar Pada Perusahaan Yang Tercatat di Jakarta Islamic Indeks
Authors: Utami Ratna , Nugraha Maha Putra Kusuma
Published: February 2020

The purposes for this research to describe performance stock of sharia and its influence on market response to the companies listed on the Jakarta Islamic Index (JII). In this research, researchers will describe the condition of the stock performance of sharia with approach the rate of return and risk. The population of research is Islamic stocks listed in the JII for the period December 2008-November 2010 and sampled in this study a total of 17 issuers of sharia using purposive sampling. The unit of analysis in the research is the performance of the stock by using the excess return and excess return to beta ratio, rate of return based on expected return and risk (beta). For to see the effect in response to market, units of analysis used is technical analysis with approach to stock trading volume and high and lows, as well as using non-parametric analysis to see how investors choise stocks sharia evenly. The result of study show total of 17 issuers provide the return on stocks is positive. Excess return, there are 16 competent stock to be invested and based on counting of excess return to beta, 16 sharia stocks is good to invested and has good performance. Islamic stock performance in Jakarta Islamic Index has an influence on the market response is significantly. Keywords: Stock Performance on JII, Returns and Risk, Market Response.
JRAK
Authors: Journal Admin
Published: February 2020

JURNAL REVIU AKUNTANSI DAN KEUANGAN (JRAK) merupakan jurnal ilmiah di bidang ilmu Akuntansi yang terbit dua (2) kali setahun pada bulan April dan Oktober. JRAK memuat hasil pemikiran dan hasil riset di bidang ilmu Akuntansi dan Keuangan, termasuk tentang kewirausahaan, keuangan syariah, dan intellectual capital.
Daftar ISI
Authors: Journal Admin
Published: February 2020

Daftar IsiKonstruksi Komponen Intellectual Capital untuk Perguruan Tinggi di IndonesiaIhyaul Ulum...................................................................................................................... 251Identifikasi dan Perbedaan Karakteristik Kompetensi Audit: Auditor PemerintahDitinjau dari Pengalaman dan GenderIndira Januarti ................................................................................................................ 263Intervensi Pengendalian dalam Sistem Pengendalian Manajemen dan Kaitannyadengan Kinerja PerusahaanAgung Praptapa, Hijroh Rokhayati ........................................................................... 275Analisis Internet Financial Reporting Index; Studi Komparasi Antara PerusahaanHigh-tech dan Non High-tech di IndonesiaNadia Shelly Wardhanie ............................................................................................. 287Voluntary Corporate Governance Disclosure (VCGR) Versi Investor dan DeterminanVCGR di IndonesiaAnyta, Siti Mutmainah .................................................................................................. 301Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator HubunganAntara Ketidakpastian Lingkungan dengan Kinerja ManajerialIfah Lathifah .................................................................................................................... 313Analisis Praktik Pengungkapan Intellectual Capital Pada Website UniversitasPeraih QS-Star 2011Rizky Yudhi Pratiwi ........................................................................................................ 323
Analisis Internet Financial Reporting Index; Studi Komparasi Antara Perusahaan High-tech dan Non High-tech di Indonesia
Authors: Wardhanie Nadia Shelly
Published: February 2020

The purpose of this study was to compare the IFR disclosure between high-tech companies and non high-tech companies in Indonesia. IFR index consists of four components, namely content, timeliness, technology and user support. Object of this study were 19 high-tech companies and 19 non high-tech companies in Indonesia. These results indicate that there is no difference between the IFR disclosure between high-tech companies and non high-tech companies in Indonesia. the average number of IFR disclosure on high-tech company for 20.63 or 53%, while the average non-disclosure in high-tech company for 18.37 or 47%. Mann-Whitney test results to explain the test score Asymp. Sig. (2-tailed) is 0.529 indicates that there is no significant difference.
Daftar Isi
Authors: Journal Admin
Published: February 2020

Studi Intepretif Identifikasi dan Interaksi Intellectual Capital terhadap Kinerja Perusahaan Sigit Hermawan, Silvia Herlina ................................................................................. 335 Karakteristik Proses dan Karakteristik Metrik pada Keadilan Prosedural yang Dimoderasi Oleh Ketidakpastian Tugas dan Toleransi Ambiguitas Ewing Yuvisa Ibrani, Farah Nurani Qorny, Yenny Dwi Handayani ............... 349 Persepsi Pengurus Partai terhadap Akuntabilitas Keuangan Partai Politik Masiyah Kholmi ............................................................................................................... 363 Pengaruh Informasi Asimetri dan Voluntary Disclosure terhadap Cost of Capital pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Indayani, Dewi Mutia ................................................................................................. 373 Analisis Faktor-Faktor yang Mempengaruhi Indeks Pelaporan Keuangan Melalui Internet Deasy Ratna Puri ............................................................................................................ 383 Analisis Budaya Organisasional dan Konflik Peran terhadap Kepuasan Kerja dan Komitmen Organisasi (Studi pada Kantor Akuntan Publik) Soni Agus Irwandi .......................................................................................................... 391 Pengaruh Karakteristik Perusahaan terhadap Praktek Pengungkapan Sustainability Reporting dalam Laporan Tahunan Perusahaan Publik di Indonesia Adistira Sri Aulia, Dhaniel Syam............................................................................... 403
Persepsi Pengurus Partai terhadap Akuntabilitas Keuangan Partai Politik
Authors: Kholmi Masiyah
Published: February 2020

This research has a purpose to obtain the political party leaders perception on the financialaccountability of the party in Jombang District Board. Survey method was conducted to 17respondens by using purposive sampling. Descriptive analysis using frequency test was alsoconducted. This research used scheme of financial accountability was categorized to 3 groups;financial accountability within the organization (10 items); financial accountability of the campaignfinance (12 items); and the annual financial accountability (7 items). The results showsthat political party leaders perception on the financial accountability 47,26% very much agrees,43,24% agree, 7,19% not agree, and 2,31 % very disagree.Keywords: Perception, financial accountability, political parties, party officials.
Pengaruh Karakteristik Perusahaan terhadap Praktek Pengungkapan Sustainability Reporting Dalam Laporan Tahunan Perusahaan Publik di Indonesia
Authors: Dhaniel Syam Adistira Sri Aulia,
Published: February 2020

The aims of this research are to describe the corporate social responsibility disclosure practicesof Indonesia public companies at its official website, and to analyze the impact of companies’characteristics (size, age, leverage, and profitability) to corporate social responsibility disclosure.Judgment sampling was used to take samples.The result shows that company’ characteristics (size, leverage, profitability, and type of industry),all of them, positively influence to sustainability reporting practices. Separately, t-testshows that only size and type of industry have impact to sustainability reporting practices.Keywords: sustainability reporting, companies’ characteristics, disclosure
Otoritas Atasan, Retaliasi dan Locus of Control sebagai Faktor-Faktor yang Memengaruhi Perilaku Manipulasi Laporan Realisasi Anggaran
Authors: Yulinda Devi Pramita Hafiez Sofyani,
Published: February 2020

The purpose of this study was to examine the influence of situational factors such as the authority that deligated from superior and retaliation; and individual factors such as locus of control toward individual’s ethical behavioral in budget realization reporting. This study used experiment design with 2x2 factorial. The results of this study indicate that the condition there were authority that deligated from superior to commit fraud and retaliation from superior if orders do not to be implemented, tend to influence individual to act unethically, namely makes the budget realization reports that was not fit. In addition, individu with an external locus of control while against conditions got the authority to made fraudulent statements and got retaliation if did not carry out the order, will tend to be more unethical than individu with an internal locus of control. However, the hypothesis that states if there is no authority that deligated from superior, no retaliation and individual has internal locus of control would be the most ethical act among other situations, in this study was not supported. Key words: The authority of superiors, Retaliation, Locus of control, Fraudulent statements
Pengaruh Mekanisme Corporate Governance Dan Ukuran Perusahaan Terhadap Manajemen Laba
Authors: Launa Elvia , Respati Novita Weningtyas
Published: February 2020

The purpose of this research is to examine the influence of the corporate governance mechanism and firm size concerning to the earnings management. Corporate governance mechanism in this study include managerial ownership, independent commissioner and audit committee. The samples of this research are 7 real estate companies listed in Indonesian Stock Exchange period 2009-2013. This study using a purposive sampling method to determining the number of samples used. The method of analysis on this research is using multiple linear regression analysis. The result of the study shows that managerial ownership, independent commissioner, auditcommittee and firm size are not influence to earnings management. Managerial ownership has no influence to earnings management due to low managerial ownership owned by the samplecompany, while the independent commissioner has no influence because the placement of theindependent commissioner only act to fulfill the formal provisions. Audit committee has noinfluence to earnings management because the member size of audit committee still relativelystandard with the Capital Market Supervisory Agency regulation and firm size has no influenceto earnings management because earnings management’s action not influenced by the firm size.
Pengaruh Financial Leverage , Roi, Roe, Reputasi Auditor, dan Reputasi Underwriter terhadap Tingkat Underpricing Saham pada Saat IPO di BEI
Authors: Assari Hestytia Nirmala , Juanda Ahmad , Suprapti Eny
Published: February 2020

The purpose of this research is to prove that financial leverage, ROI, ROE, auditor reputationand underwriter reputation have an effect on underpricing during IPO. The type of this researchis associative, the population of this study is a company that conducts initial public offering(IPO) in BEI year 2007-2012. Sampling was done using purposive sampling. Types of data usedare qualitative and quantitative data. The results of this study indicate that the variables offinancial leverage (DER), ROI, ROE, Reputation Auditor, and Reputation Underwriter simultaneously affect the level of underpricing of stocks as evidenced by the F-test results of 3.100 witha significance level smaller than 0, 05 which is 0,014. While the test results partially (Test T)shows that only the underwriter reputation only variables that have a significant effect on thelevel of underpricing the stock.Ke ywords: financial leverage, ROI, ROE, auditor reputation, underwriter reputation, underpricing
Pengaruh Opini Going Concern, Pergantian Manajemen Dan Ekspansi Internal TerhadapAuditor Switching Secara Voluntary
Authors: Karina Fitrylia Luli , Kholmi Masiyah , Harventy Gina
Published: February 2020

The purpose of this study is to examine the influence of voluntary opinion concerns and auditingswitching on manufacturing companies listed on the BEI 2010-2013. This type of research isassociative. Sampling technique using purposive sampling. Types of data used are secondarydata in the form of financial statements of the company and data collection techniques is documentation. the results of this study can be concluded that partially (statistical test T) changemanagement variables, ROA and EPS growth rates do not affect the switching auditor, while forthe variable opinion of going concern and sales growth rate affect switching auditors at manufacturing companies listed on the Stock Exchange that year. In addition, F test results explain thattogether the variable of going concern opinion, change of management, and internal expansionwith proxy of growth rate ROA (Return On Assets), EPS (Earning Per Share), sales influence toauditor switching.Keywords:going concern opinion, change of management, internal expansion, switching auditor.
Pengaruh Good Corporate Governance , Ukuran Perusahaan dan Leverage terhadap kinerja Keuangan Perusahaan
Authors: Nurcahya Adi Sindhu , Wahyuni Endang Dwi , Setyawan Setu
Published: February 2020

This research aims to empirically prove that influence the size of commissioners, size of independent commissioners, size of directors, the size of audit committee, the size of corporation andleverage toward corporation’s financial performances partially and simultaneously. The objectof this research is manufacturing corporation sector and chemical industry base which is registered in indonesian stock exchange 2012-2013.The date which is used is secondary data directlyobatained from website of BEI and each of corporations’ website by using documentationtehcnique. The data is analyzed by using double regression analysis method and hypotheses.This research concludes that simultaneously test shows the result that commssioners variable,independent commssioners, directors, audit committee, size of corporation,and Leverage whichhas positive influence and significant on the change of financial performance dependent variable. Meanwhile partially test shows the result that only variable of directors and leveragewhich has significantly influence toward financial performance and partially commissionersvariable, indeopendent coommissioners,audit committee,and the size of corporation do not havethe significant influence toward financial performances.Ke ywords: Size of commissioners, size of independent commissioners, size of directors, size ofaudit committee, size of the corporation,and Leverage, financial performance.
Global Reporting Initiative Index Sebagai Model Pengukuran Triple Bottom Line Pada Industri Kategori Environment High Risk (Studi Komparasi Indonesia Dan Malaysia)
Authors: Gobel Mohammad Rianto , Sayogo Djoko Sigit , Prasetyo Adi
Published: February 2020

This research aims to describe the parctice of Triple Bottom Line Disclosure to the industrieswhose the category is environment high risk in Indonesia and Malaysia which is reviewed byIndex Model GRI and explain the aspects that differ the practice of Triple Bottom Line Disclosure at environment high risk category in Indonesia and Malaysia which is reviewed by IndexGRI model. This research used Content Analysis and Mann-Whitney Test. The result of thisresearch shows that there are still many items of triple bottom line componen that have not beenshown yet.The significance of differences of Triple Bottom Line Disclosure about Malaysianindustry and Indonesia shows the point 64% from Indonesia and 36% from Malaysia and thereis some differencebetween Triple Bottom Line Disclosure of Malaysian industry and Indonesianindustry.Keywords: index GRI, TripleBottom Line, EnvironmentHigh Risk.
Pengaruh Komisaris Independen, Komite Audit Dan Kepemilikan Institusional Terhadap Opini Audit Asumsi Going Concern
Authors: Ravyanda Mohammad Gusti , Wahyuni Endang Dwi , Zubaidah Siti
Published: February 2020

This research aims to test and give empirical proofs of the influence of the existence of independentcommissioner, audit committee, and institutional ownership towards audit opinion. This researchused logistic regression analysis. The result of this research shows that independent commissioner, audit committee, and the composition of institutional ownership did not give influences toaudit opinion.Ke ywords: independent commissioner, audit committee, institutional ownership, audit goingconcern.
ANALISIS PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP PROFITABILITAS PADA PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Sulistiawati Eka , Dirgantari Novita
Published: February 2020

The research was qualitative research aimed to find out the effect of green accounting application toward profitability. The independent variables in this research were environmental performance and environmental disclosure, while the dependent variable was profitability. The research objects were the mining companies registered in Indonesia Stock Exchange within 2013-2015 period. This research used 54 samples. The sampling technique was purposive sampling,while the data analysis techniques were descriptive statistic, classic assumption test, multipleregression analysis, and hypothesis test with significance level (á) of 0,05. The research resultshowed that the environmental performance did not positively affect profitability with the significance value of 0,129 > 0,05 and the environmental disclosure did not positively affect profitability with the significance value of 0,715 > 0,05.Ke ywords: environmental disclosure, green accounting, environmental performance, profitability.
ANALYSIS OF E-VILLAGE BUDGETING SYSTEM EFFECTIVENESS IN VILLAGE FINANCIAL MANAGEMENT IN BANYUWANGI DISTRICT (Case Study in Genteng Wetan Village, Genteng District)
Authors: Wahyuni Endang Dwi , Mubaroq Guntur Kumar , Latifah Sri Wahjuni
Published: February 2020

This study aims to describe the application of E-Village Budgeting System at Genteng Wetan Village based on Banyuwangi Regent Regulation No. 15 of 2015 about Village Finance Management. And analyze the effectiveness of E-Village Budgeting System Based on indicators of technology-based information systems. This research method is Descriptive research using qualitative approach. The results of this study show that Village Finance Management using E-Village Budgeting System in Genteng Wetan Village is in accordance with Banyuwangi Regent Regulation No. 15 year 2015. Security aspect is sufficient but there are still some deficiencies such as the autosave data and external disturbances. Aspects of Speed already good can be seen from the fast E-Village Budgeting system in input, process, and analyze data. Aspects of Accuracy are good enough but still needed separator to reduce errors in input data. Variation Aspects Report (output) and Relevance is sufficient can be seen from the results or outputs are produced in accordance with applicable accounting standards. The quality of financial reports generated with the help of the E-Village Budgeting system is good. So, in general the application of E-Village Budgeting system is quite good and effective.  However, there are still some lack of security aspects of the E-Village Budgeting System At Genteng Wetan Village
THE INFLUENCE OF INSTITUTIONAL OWNERSHIP TOWARDS EXECUTIVE COMPENSATION CONSIDERED BY THE PERFORMANCE OF THE COMPANY
Authors: Maharani Wahyu Puspita , Utami Evy Rahman
Published: February 2020

This study aims to analyze the effect of institutional ownership towards executive compensation mediated by company performance. This study used manufacturing companies listed on the Indonesia Stock Exchange during the period 2015-2017 as the sample. The sample selection method used purposive sampling so that sampling is in accordance with the criteria that have been set by the researcher. The number of samples used in this study were 209 companies. The analytical tool used was multiple regression analysis and path analysis to measure the mediating variables. The results of this study indicated that institutional ownership has a positive and significant effect on company performance, institutional ownership did not directly influence executive compensation and the company's performance variable was able to mediate the relationship of institutional ownership to executive compensation.
ASYMMETRIC COST BEHAVIOR AND CHOICE OF STRATEGY
Authors: Purnamasari Pupung , Umiyati Indah
Published: February 2020

Penelitian ini bertujuan untuk melihat variasi asymmetric cost behavior berdasarkan pilihan strategi perusahaan. Penelitian dilakukan pada perusahaan yang terdaftar di BEI kecuali perusahaan yang bergerak pada industry keuangan. Dengan mengunakan periode 2009 sampai dengan 2015 diperoleh sebanyak 1.792 firm-years. Analisis dilakukan dengan menggunakan regresi loglinier. Hasil penelitian menunjukkan bahwa terdapat fenomena asymmetric cost behavior pada perusahaan yang terdaftar di BEI dan pilihan strategi perusahaan berpengaruh secara moderat terhadap asymmetric cost behavior.
DIVERSITY OF THE EXECUTIVE BOARD, INVESTMENT DECISIONS, AND FIRM VALUE: IS GENDER IMPORTANT IN INDONESIA?
Authors: Yuliana Indah , Kholilah Kholilah
Published: February 2020

The purposes of this research are to determine the effect of executive board gender diversity on firm value. Gender diversity shows that companies do not discriminate while evaluating employee performance. This diversity affects the fair competition conducted by employees to show the best performance so they can occupy the highest positions in the company. Gender diversity has the impact of a difference in the level of optimism, confidence, and risk preferences. The feminine nature of women influences the quality of investment decision making, which has an impact on increasing company value. The signalling theory is used to describe the stakeholders perceived on investment decision making by female CEOs. Research using PLS in LQ45 registered companies in Indonesian Stock Exchange for the years 2014-2017. The results showed that investment decisions affect the value of the firm. Besides, the composition of the female CEO can moderate the relationship between investment decisions and firm value. The results of the research have implications for the support of increasing gender diversity in companies because the patriarchal culture adopted in Indonesia causes male domination in decision making both in the family, community or the working environment.
INVESTIGASI EMPIRIS INTERAKSI FREE CASH FLOW, EARNING MANAGEMENT DAN INEFISIENSI INVESTASI
Authors: Perdana Djaja
Published: February 2020

The level of Free cash flow has a pivotal role for investors to understand the inefficiency of a company's investment. This paper discusses empirical research that investigates the main effects of free cash flow and the effects of their interactions with earning management on investment inefficiency. This study uses a sample of 56 infrastructure, utility and transportation companies registered in Indonesian's Capital Market for the fiscal year ended on December 31, 2014 to 2018. This study uses a multiple regression method with the pooled ordinary least square (OLS) approach for 256 observational data. This study find that the main effect of free cash flow is significantly positive on investment inefficiency, but the earning management does not affect inefficiency investment. Furthermore this study find that the interaction effect of free cash flow is significantly negative on investment inefficiency if the amount of earning management is small.
Comparison of excitation mechanisms and the corresponding emission spectra in femto second and nano second laser-induced breakdown spectroscopy in reduced ambient air and their performances in surface analysis
Authors: Suliyanti Maria Margaretha , Isnaeni  , Pardede Marincan , Karnadi Indra , Tanra Ivan , Iqbal Javed , Bilal Muhammad , Marpaung Mangasi Alion , Hedwig Rinda , Lie Zener Sukra , Ramli Muliadi , Abdulmadjid Syahrun Nur , Idris Nasrullah , Khumaeni Ali , Kurniawan Koo Hendrik , Kagawa Kiichiro , Tjia May On
Published: February 2020

A study is conducted on the detailed static and dynamic characteristics of plasma and the resulting emission spectral qualities generated by a femtosecond (fs) laser irradiation compared with those produced by nanosecond (ns) laser irradiation at a reduced ambient air pressure of 0.65 kPa. It is shown that both plasmas feature a tiny primary and a much larger secondary plasmas, which share the same hemispherical shape of roughly the same size at the appropriately chosen pulse energies. The resulted emission spectra in both cases exhibit one of the shock wave characteristics marked by a much stronger Zn triplet than its singlet emission lines. Further measurement of log(r)–log(t) of Cu I 521.8 nm emission line yields a slope of around 0.4, which is in good agreement with Sedov's equation derived for shock wave plasma. While exhibiting similar pressure-dependent emission intensities of Cu and Zn emission lines, the fs induced emission intensities are consistently lower than those induced by ns laser plasma. The estimated average temperature of the ns laser induced plasma (10 200 K) is only slightly higher than that induced by the fs laser (9800 K). The lower integrated emission intensity of fs plasma is related to previously reported lower electron density in fs laser-induced breakdown spectroscopy (fs-LIBS) and the faster decay of the associated continuum background, implying rapid diminution of ionized atoms and hence lower integrated emission intensity. Therefore, apart from cases demanding minimal surface damages, the simpler and less expensive ns-LIBS should be considered as a more favorable alternative for spectrochemical analysis. However, the applications to surface analysis do show that the fs laser offers higher detection sensitivity. A judicial selection is, therefore, strongly recommended.
A Theory of Joint-Stock Citizenship and its Consequences on the Brain Drain, Sovereignty, and State Responsibility
Authors: Magni-Berton Raul
Published: February 2020

Recent discussions about global justice have focused on arguments that favor the inclusion of political and social rights within the set of human rights. By doing so, these discussions raise the issue of the existence of specific rights enjoyed exclusively by citizens of a given community. This article deals with the problem of distinguishing between human and citizen rights. Specifically, it proposes a new concept of citizen rights that is based on what I call ‘the stockholder principle’: a principle of solidarity that holds within a specific country. This concept, the paper goes on to argue, is compatible with a broad idea of human rights defined by international law and enforced according to territorial authority. The stockholder principle is further compatible with the psychological concept of citizenship based on a specific collective identity and it leads to fair consequences at the domestic and global levels.
Kecemasan Siswa dalam Ujian Praktik Kejuruan Ditinjau dari Jenis Kelamin
Authors: Handayuni Tyesa Sri , Ifdil Ifdil
Published: February 2020

Anxiety is an unpleasant emotion that is characterized by worry and fear. A lot of subject matter is memorized and learning tends to be boring make students suppressed and can cause anxiety to accumulate during exams. This study aims to analyzed exam anxiety among vocational school students in professional placement based on male and female, and identify the differences exam anxiety among vocational school students in professional placement based on gender. This research is quantitative research with descriptive and comparative methods. With a sample of 115 students using a proportional random sampling technique. Data obtained by providing instrument kecemasan siswa dalam menghadapi ujian praktik kejuruan. Data were analyzed descriptively by determining the mean, standard deviation and percentage. To see the difference in anxiety among vocational school students in professional placement based on male and female was used the t-test technique with analyze Independent Samples Test. The results showed that exam anxiety among vocational school students in professional placement of male students was generally in the low category and exam anxiety among vocational school students in professional placement of female students was generally in the high category and there was a significant difference between the exam anxiety among vocational school students in professional placement of male and female students. This research shows the need for efforts to reduce exam anxiety among vocational school students in professional placement of students so that students can exam effectively.
Kenyamanan Peserta Didik di Pondok Pesantren
Authors: Nurfitri Nurfitri , Ifdil Ifdil
Published: February 2020

This study aims to describe the comfort of students in Islamic boarding schools. This research is quantitative descriptive, with a total sample of 68 students using simple total sampling technique. The instrument used was an instrument of student comfort in the Islamic boarding school. Data were analyzed by percentage analysis. The research findings describe the results of the comfort of students in the Islamic Boarding School Tahfizh Al-Qur’an Al-Mumtaz, Solok City in general are in the quite comfortable category. In more detail (1) the comfort of the students in the Tahfizh Al-Qur'an Al-Mumtaz Islamic Boarding School in the City of Solok in terms of physical aspects in general are in the quite comfortable category; (2) the comfort of students in the Islamic Boarding School Tahfizh Al-Qur’an Al-Mumtaz City of Solok in terms of psychospiritual aspects in general is quite comfortable; (3) the convenience of students in the Islamic Boarding School Tahfizh Al-Qur’an Al-Mumtaz Solok City in terms of environmental aspects in general are in the quite comfortable category; (4) the comfort of students in the Islamic Boarding School Tahfizh Al-Qur’an Al-Mumtaz City of Solok in terms of sociocultural aspects in general is in the comfortable category.