bluuebunny/crossref_metadata_2025 huggingface dataset:
Uma Breve Introdução ao Estudo da Estética Ecomidiática
Authors: Kujawski Guilherme
Published: October 2015

Em linhas gerais, o artigo busca compreender a produção de uma área específica da artemídia (arte em multimeios), voltada à elaboração de uma variante da arte ecológica (tentativamente chamada de ecomidiática) que contribua com a capacidade de resiliência de infraestruturas e formulações éticas preocupadas com o futuro da humanidade e do planeta. A linha de investigação, portanto, divide-se em dois eixos: 1º, índices de artistas, coletivos e designers envolvidos na pesquisa de sistemas computacionais não convencionais, infraestruturas alternativas e energias renováveis; 2º, as relações que se estabelecem entre uma produção artística ecomidiática e conceitos filosóficos aplicados para uma teoria acerca da responsabilidade. O artigo associa dois ramos da filosofia (estética e ética) e, em particular, engloba áreas como ciência da computação, ecologia, energias alternativas, entre outras. DOI: http://dx.doi.org/10.14195/2182-8830_3-1_3
The role of female leadership and female entrepreneurship in business in Surabaya
Authors: Liliani Liliani , Urbanus Christian Budiman
Published: October 2015

The issue of gender equality has still been a global topic. This implies that male and female should be treated equally. In Indonesia, the realization of gender equality should be pursued by providing wider opportunities for females in various aspects such as in social life with their role in the economy. Nowadays, females can freely open businesses or become entrepreneurs, and even they have opportunity to lead an organization. However, in reality, the number of business females is still very limitedcompared to the males. For that reason, it requires empowering the female for increasing the number of female entrepreneurs in Indonesia. This study provides a typical character of leadership and entrepreneurship of females in running the business. It explores the role of leadership and entrepreneurship of female in business in Surabaya. This is qualitative methods of case study, with in-depth interviews on the informants of female entrepreneurs who have business in Surabaya. It shows that females leadership in business applies transformational and transactional leadership style. Yet, they tend to act as a controller while the role as an enabler is done only for certain conditions. From the entrepreneurship point of view, it shows an important role of entrepreneurship that is to build a culture of innovation and create competitiveness.
The relationship between management control systems and corporate financial performance (a moderated regression analysis approach from mining companies in Indonesia)
Authors: Utary Anis Rachma
Published: October 2015

This paper examines relationship between management control system (MCS) and corporate financial performance (CFP). This relationship is moderated by four modera- tor variables business environment, organization structure, business strategy and culture. The data were collected using questionnaires which were distributed to the respondents in accordance with the predetermined data collection procedure. There were 189 questionnaires-distributed to the respondents including 19 regions of min- ing companies in Indonesia. The result indicates that business environment moderates the relationship between MCS and CFP. Organization Structure cannot moderate the relationships between MCS and CFP. Business strategy moderates relationship be- tween MCS and CFP. Culture cannot moderate the relationship between MCS and CFP.
Qualitative characteristics of accounting information in the belief revision of the users for the securities prospects in Indonesia Stock Exchange (IDX)
Authors: Adhikara MF. Arrozi , Maslichah Maslichah , Diana Nur
Published: October 2015

The research attempts to reveal, in explanatory causality, the effect of the use of ac- counting information on the belief revision of stock selection for the security prospects in Indonesia Stock Exchange. The data were collected using survey on investment managers with individual unit analysis, through simple random sampling. They were analyzed using structural equation model (SEM). The result shows that there is posi- tive effect of the usefulness of accounting information on belief revision and return preferences; there is positive effect of the usefull of price information on belief revision and return preferences; there is positive effect of systematis risk on the usefulness of price information, and there is positive effect of belief revision on return preferences. This result also indicates negative effect of the usefulness of accounting information on the unsystematic risk; the negative effect of systematic risk on belief revision, as well as the negative effect of unsystematic risk on belief revision. Variables of unsystematic risk and belief revision are a mediating variable because it is increasing the effect and the relationships among variables. Yet, the use of price information is as a mediating because it lowers the effect between variables.The study also shows that accounting information is very useful because it contains value, relevan, reliabel, comparative information and has prospect in the future in decision making. Investment managers shlod be sophisticated, rational, prudent, and have risk preferences that can make a positive contribution in the advisory to investors.
Continuous auditing: Developing automated audit systems for fraud and error detections
Authors: Antonio Gregorius Rudy
Published: October 2015

Indonesian Institute of Certified Public Accountants, American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants(SAS 99 sec 110, par 2) establishes auditors responsibility to plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material mis- statement, whether caused by error or fraud to plan and perform audits to provide a reasonable assurance that the audited financial statements are free of material fraud. This study proposed the development of Automated Audit System model to assist auditors in bridging them to the challenges in detecting fraud. This approach firstly provides a framework to have better understanding about the business process and data structures of information systems which is required in establishing an effective audit program. These ingredients are mapped in the audit process, including audit objectives, internal control and audit rules by using the Use-Case Diagram, Data Flow Diagram and Entity Relationship Diagram. Second, this study employs Ben- fords Law and Automatic Transaction Verification for the detection of anomalies and irregularities to design the framework. It also presents a systematic case study of ac- tual continuous auditing in department stores that using ERP systems. It is expected to detect frauds and errors. It proves that Continuous Audit and Benford Law can establish strong framework in Automated Audit Systems for Fraud Detections and finally provide a big contribution to internal control and company policies.
The role of investor protection in corporate governance and accounting harmonization: Cross-country analysis in Asia
Authors: Wardhani Ratna
Published: October 2015

The purpose of this research is to analyze the effect of law system for investor protection on implementation of corporate governance at company level and degree of convergence of local accounting standards to IFRS (International Financial Reporting Standards). The result shows that investor protection has positive effect on implementation of corporate governance and degree of convergence of local standard to IFRS. The evidence is consistent with the argument that firm can establish law environment well for their own, but the quality of corporate investor protection via implementation of corporate governance mechanisms will depend on efficiency of judicial system of the country where the firm operates; and the quality of accounting standard in one country is a signal of country’s commitment to investor protection in order to provide good protection for its investor; a country will tend to adopt higher quality of accounting standard to ensure financial reporting transparency. This indicates that investor protection can be the key to the quality of other governance mechanisms, both at institutional level such as accounting standards, and also at firm level such as corporate governance implementation.
The role of auditor in whistleblower system: The cases in Indonesia
Authors: Uswati Dewi Nurul Hasanah , Djuwito Djuwito , Wilopo Romanus
Published: October 2015

In 2012, the Association of Certified Fraud Examiners stated that 43% of frauds are detected by tip money. The role of tips for the people is a crucial factor in disclosing frauds. Most often, company frauds are revealed by a whistle blower. This study attempts to observe the dimensions of the existence and role of the organization of internal auditors and the witness protection agency as external factors influencing an internal auditor to become a whistle-blower. It also explores the effects of the internal auditor competencies, the moral attitude of the internal auditor, and the ethical behavior of company’s internal auditors as internal factors influencing an internal auditor on being a whistle-blower. The independent auditors are considered as the population as they are often connected with the internal auditors. They need the information from the internal auditor about fraud or abuse in the company. Questionnaires were mailed to them and analyzed using Partial Least Squares. It showed that only the ethical behavior of company’s internal auditors influenced them to be whistle blowers coupled by a witness protection program. To develop sound corporate governance in Indonesia, a whistle blower system is needed with emphasis on a strong witness protection. At present, Indonesia does not have the whistle blower act.
FAKTOR? FAKTOR YANG MEMPENGARUHI MINAT MENGIKUTI PROGRAM PENDIDIKAN BREVET PAJAK DI STIE PERBANAS SURABAYA
Authors: Sarjono Bayu
Published: October 2015

Tax certification of Education Progam is estabilished by STIE Perbanas Surabaya in the form of training for university students or external party. At this moment, the demand for a tax occountant or tax consultant keeps on increasing, moreover when the there is Law No. 28 Year 2007 about Taxation General Stipulation. This condition has the effect of effort performed by DJP in order to increase state revenue. Universities are expected produce the graduates with enough knowledge and skill of taxation. Tax certification training is expected to support the graduates' competency. This research tries  to find  out what factors those influence university students to be interested in joining the tax ceitification program at STIE Perbanas Surabaya. This research is quantitative research using multiple regression test. The respondents in this research consist of all members of tax certification of Level I and Level II. The data were collected by spreading direct questionnaires and performingFocus Group Discussion. The result of statistic test shows that only economic motivation variable has significant infiuence towards the interest to join tax certification program. They explain that they join the tax certification program in order to get ligal document that can be used to apply for a job and also because they think that they don iow any intention to become tax accountont or tax consultant.
CONSEQUENCES IMPLEMENTASI TOTAL QUALITY MANAGEMENT
Authors: Maghfiroh Rovilla El , Afriyanto Eko
Published: October 2015

This study is aimed to prove and analyze the effect of focus on the custometi continuous improvement process, and integrated involvement, productive behavior of employee, pedormance of employee. As population are 140 respondents. This study employed complete enumeration or census method; hence, sample and sampling technique were not required. The technical analysis applied to test the research hypothesis was multiple regressions. The results of this research show that tltere are positive and significant relationship between Subsystems of TQM consisls of afocus on the customer, continuous improvement process, and integrated involvement, productive behavior of employee, performance of employee. Benefit of this research can be used as scientific information regarding the variables of between Subsystems of TQM consists of afocus on the customer continuous improvement process, and integrated involvement, productive behavior of employee, performance of ernployee.
ANALISIS RASIO KEUANGAN DALAM MEMPREDIKSI PERUBAHAN LABA PADA PERUSAHAAN REAL ESTATE DAN PROPERTY DI BURSA EFEK INDONESIA (BEI) DAN SINGAPURA (SGX)
Authors: Wibowo Hendra Agus , Pujiati Diyah
Published: October 2015

Financial ratio analysis is considered important in recent years. This paper raises theproblem by questioning whether the financial ratio analysis can be used to predict thechange in profit in Real Estate and Property Companies registered in the BEI and SGX. It isalso requested whether there are differences in financial ratio analysis to predict changes inprofit in Real Estate and Property companies between BEI and SGX. The purpose of thisstudy to provide empirical evidence concerning the effect of financial ratio analysis forpredicting changes in income and whether there are differences in financial ratio analysis inpredicting changes that affect company profits on real estate and property in BEI and SGX.To test the hypothesis in this study, the research uses Multiple Linear Regression Method andChow Test with a significance level of 0.05. it can be generalized that the current ratio andprofit margin have a significant effect in predicting earnings changes in real estate andproperty companies in BEI. Turnover of total assets and profit margins have a significanteffect in predicting earnings changes in real estate and property companies in SGX. And, thechow test can be concluded that there are differences that affect the financial ratio analysisin predicting earnings changes in real estate and property companies in BEI and SGX
HUBUNGAN KEADILAN ORGANISASIONAL DAN KECURANGAN PEGAWAI DENGAN MODERATING KUALITAS PENGENDALIAN INTERNAL
Authors: Puspitadewi Paramita
Published: October 2015

This study aims to test the moderating effect of internal quality control procedures on therelationship between perceptions of organizational justice and employee fraud. This researchalso aims to test the effects of five organizational factors, namely: environmental ethics, internalaudit activity, the risk management training, communication and information, andmonitoring on the quality of internal control procedures (ICP). This study was conductedusing the survey method of internal auditor of Universitas Surabaya, Universitas KristenPetra, Universitas Airlangga, STIE Perbanas Surabaya, and Universitas Widya Mandala.There were two developed models in this study. The first model test was using linier regressionanalysis and the second model was using residual test. The results showed that the firstmodel reveals that the environmental ethics affect the quality of internal control proceduresbut has a negative coefficient, internal audit activity and monitoring affect the quality of internalcontrol procedures but has a positive coefficient. And risk management training andcommunication and information not affect the quality of internal control procedures. In thesecond model suggests that reveals that the quality of ICP has a moderating effect on the relationshipbetween perceptions of organizational justice and employee fraud.
ANALISIS ALOKASI DANA CORPORATE SOCIAL RESPONSIBILITY SERTA PELAPORAN SUSTAINABILITY REPORT BERDASARKAN GLOBAL REPORTING INITIATIVE (GRI G3) DI PT. PEMBANGKITAN JAWA BALI
Authors: Maygarindra Putranti Budi , El Maghviroh Rovila
Published: October 2015

This study tries to analyze for allocation of Corporate Social Responsibility’s funds and reportingof sustainability report according to Global Reporting Initiative (GRI G3) at PT.Pembangkitan Jawa Bali (PJB). This study used interview and observation to obtain the requireddata for analysis. From the results of the analysis CSR budget of PT. PembangkitanJawa Bali (PJB) can be concluded that there are areas of education, social & economiccommunity, health, environment & security and public order. In each of these fields, a divisionof CSR budget each 25% of the total budget. From the results of the analysis of researchon CSR activities carried out, can be seen that the education budget which absorbed 20.29%,social & community economic absorbed 28.5%, 23.24% absorbed health, environment &security and public order 28.08 %. While the results of analysis of sustainability report accordingto Global Reporting Initiative (GRI G3), the company did not disclose some of theitems on each standard in detail in the sustainability report, but the whole aspect was reportedin outline and PT. Pembangkitan Jawa Bali (PJB) is not according to Global ReportingInitiative (GRI G3) in reporting sustainability report.
THE RELEVANCE OF ACCOUNTING INFORMATION AND FINANCIAL DISTRESS OF LOCAL GOVERNMENT IN EAST JAVA
Authors: Prasetyo Wibowo Rianto , Samekto Agus
Published: October 2015

Financial distress is an inability of local government to give public services appropriate with minimumstandards of service caused by lack of funds. This condition is a negative signal of local governmentbecause reflects bad government’s performance. The aim of this research is examining accounting informationrelevance to financial distress of local government in East Java. Accounting informationrelevance is measured by ROA, POSGW, PERGW, CLGW, CL and DTR. Whereas, local government’sfinancial distress is measured by DSCR based on the decree issued by the government No. 54 year 2005concerning regional loans. The sample of this research is local government in East Java both countiesand cities. Census method is used to collect the samples because every element in the population is usedas samples. Pearson’s correlation product is used to analyze the data. The statistical test result showsthat POSGW, CLGW, CL and DTR have a strong enough relationship and unidirectional to DSCR.This result is in line with agency theory which states that local government will seek to minimize financialdistress condition by optimizing their financial performance. It can be concluded that accountinginformation relevance has a relationship to local government’s financial distress.
The differences in dividend payout ratio and market performance of companies that perform and do not perform real activities manipulation
Authors: Ji'ah Ana , Pujiati Diyah
Published: October 2015

This research aims to provide empirical evidence of whether there is a difference in thedividend payout ratio and market performance of companies which perform and do notperform real activities manipulation in manufacturing companies listed in IndonesiaStock Exchange period 2009 – 2011. The model of real activities manipulation used isbased on Roychowdhury (2006). The Researcher uses regression model to determinethe value of abnormal operating cash flow. There are two hypotheses in this study, thefirst hypothesis testing uses Wilcoxon – Mann – Whitney Test to notice any differencein dividend payout ratio of companies that perform and do not perform real activitiesmanipulation. The second hypothesis test also uses Wilcoxon – Mann – Whitney Testto notice any difference in market performance of companies that perform and do notperform real activities manipulation. Based on the result of the analysis, many companiesperform real activities manipulation, so cash flow statement can be used as anindicator of whether the companies perform real activities manipulation. The firsthypothesis test result finds that there is no difference in dividend payout ratio of companiesthat manipulate and do not manipulate real activities. And the second hypothesistest result also finds that there is no difference in market performance of companiesthat manipulate and do not manipulate real activities.
Disclosure of corporate social responsibility (CSR) and the impact on mining companies
Authors: Garis Suryani Charina
Published: October 2015

Today, financial condition cannot guarantee completely the value of the company inorder to grow continuously. Corporate sustainability will is secured if the companiespay attention to the social and environmental dimensions. With an increasingly criticalsocietal change and being able to exercise social control, they can raise a newawareness of the importance of Corporate Social Responsibility (CSR). Mining industryhas to know that there is appositive correlation between the implementation of CSRand increased appreciation for the international and domestic industry. They have tounderstand that the implementation of CSR not only regard merely as a cost, but alsoa long-term investment for the company. This research aims to examine the effect ofprofitability, leverage, firm size and firm age on CSR disclosure by mining companies.The sample used is mining company listed on the Stock Exchange since 2009 until2011.The conclusion of the this study is leverage, firm size, and firm age have a significanteffect of CSR disclosure by companies but profitability haven’t significanteffect on CSR disclosure by the sample companies.
The effect of accruals quality (Dechow & Dichev Model) on performance of manufacturing companies listed in Indonesia Stock Exchange period 2004 - 2010
Authors: Yulfitri Ayu Megawati , Ahmar Nurmala
Published: October 2015

The objective of this study is to examine the effect of accruals quality toward companyperformance for manufacturing companies in Indonesian Stock Exchange 2004-2010.The company's performance as the dependent variable in this study is measured usingtwo indicators of the performance of the company's operations (ROAt+1) and marketperformance of companies (Tobin’s Q) and uses the size and leverage as a controlvariable. This study uses a purposive sampling method that retrieves all manufacturingcompanies in Indonesia Stock Exchange and with the result of 102 manufacturingcompany as a sample. The test the normality of data is done using the test Kolmogorof-Smirnov with the program spss 17 version for windows. The analysis hypothesis isusing linear regression. The result of this study showed that accruals quality affectsthe company's performance if it is measured using indicators ROAt+1, but the accrualsquality does not affect the company's performance if measured using indicatorsTobin’s Q.
The effect of earnings smoothness on manufacturing company’s performance
Authors: Yandiarti Riani
Published: October 2015

The purpose of this study is to determine empirically the effect of earnings smoothnesson company’s performance. The company’s performance used in this study is based ontwo indicators of the company's operational performance (ROA) and market performance(Tobin's Q). In addition to earnings smoothness as the independent variable andcompany’s performance as the dependent variable, this study also uses the controlvariable leverage and size. The sample used in this study based on the criteria of samplingas many as 96 manufacturing companies listed in Indonesia Stock Exchangeduring the years of 2005-2010 so that the number of data samples 576. According toanova F test in linear regression show that models of regression can be used to predictthe company's operational performance and market performance. While the results ofthe anova t test in linear regression show that earnings smoothness significantly affectthe market performance. However, earnings smoothness does not significant affect thecompany's operational performance. Control variables are leverage and size resultsshow the opposite of the independent variable smoothness profit, that significantlyinfluence the company's operational performance (ROA) but not significantly withmarket performance (Tobin's Q).
The effect of intellectual capital on financial performance of manufacturing companies listed in Indonesia Stock Exchange period 2007-2011
Authors: Nikki Rona Dea , Spica Almilia Luciana
Published: October 2015

The purpose of this study is to empirically examine the influence of intellectual capitalproxied by human capital, structural capital, and physical capital which can affect thecompany’s financial performances measured by return on equity (ROE), earning pershare (EPS), and operational profit margin (OPM). The population of this research iscompanies listed in Indonesia Stock Exchange period 2007-2011 and meet the criteriafor the samples in this study. The sample selection is using purposive samplingmethod and obtained 60 companies as the samples. The results are as follow: intellectualcapital (VAICTM) significantly affects the financial performance of the return onequity (ROE) and operational profit margin (OPM) variables reinforced the company’smodest size, while the intellectual capital (VAICTM) has no affect on earningper share (EPS).
The factors affecting auditor switching in manufacturing companies listed in Indonesia Stock Exchange (BEI)
Authors: Khasanah Istainul , Nahumury Joicenda
Published: October 2015

This study aims to empirically prove the effect of the audit opinion, change in management,public accountant firm’s size, the percentage change in ROA, financial distressand the growth of corporate on auditor switching. The samples in this study aremanufacturing companies listed on the Indonesia Stock Exchange (BEI) in 2006-2011.There were 492 companies collected for observations in which they were taken by themethod of purposive sampling. An analytical technique employed is logistic regressionanalysis. During the six years of research, descriptive statistics indicate that only 55or 11.25% of the observed companies have changed their auditor, and the rest 437companies or 88.75% did not perform auditor switching. It was found that only publicaccountant office size that affects the auditor switching among six variables studied.The other five independent variables have no impact at all. This study has proved thatcompanies which hired the public accountant firms affiliated with the big four chooseto stay afloat using them, because in fact, the public accountant firms affiliated withthe big four are considered having a higher quality to conduct the audit on financialreports of go public companies.
The effect of board of commissioners, audit committee, and stock ownership concentration on audit report lag of banking companies in Indonesia Stock Exchange
Authors: Setiawan Ganang , Nahumury Joicenda
Published: October 2015

This study aims to examine the effect of corporate governance characteristics such as board size, independence of the board of commissioners, the size of the audit committee, audit committee independence, audit committee competence, and concentration of stock ownership on audit report lag. In addition, this study also tests three control variables such as firm size, type of auditor, and profitability. One hundred and fiftysix sample of banking companies listed in the Indonesia Stock Exchange during the 6 years of the study were obtained by using purposive sampling technique. The results of multiple regression analysis proved that only board size variable that affects the audit report lag, while the other three control variables has no significant effect on audit report lag. This result suggested that auditors perform the audit more efficientlyand effectively, for BAPEPAM-LK and Bank Indonesia as regulator to review again the regulation about corporate governance, for the future researcher to be reference in developing research.
The effect of earnings persistence on company performance in manufacturing companies listed on the Indonesia Stock Exchange 2004-2010
Authors: Ahmar Numala
Published: October 2015

Good earnings quality reflects a good condition of the company, in which the persistence of earnings is sustainable profits, or for a long period. This study aims to empirically examine the effect of earning persistence on the performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX). The variable used is earnings persistence as an independent variable, and the dependent variable is the company performance measured by Tobin’s Q as a measure of company’s market performance and ROA as a measure of company’s operational performance. The research also uses control variable: Growth and Size. The samples are manufacturing companies listed on IDX for seven years in 2004-2010. Statistical test used is quantitative research by using One Way ANOVA (The Analysis of Variance), and cross tab to descriptive analysis. The main statistical test in this research is using multiple linearregressions. The result of this study shows that there is an effect of earning persistence on the company performance as measured by using both ROA and Tobin’s Q. It also shows that there is a significant effect of earnings persistence on the company performance as measured by using ROA and Tobin’s Q. Yet, controlled variable with regression equation of earning persistence toward ROA and Tobin’s Q, Growth and Size significantly have no effect on the company performance.
The effect of real earnings management through operating cash flow approach on company performance
Authors: Agus Irwandi Soni
Published: October 2015

Earnings management through real activities is a numbers game with the profits made through the activities associated with operational activities. In this study, real earnings management with operating cash flow approach using proxies on firm performance indicators Return on Assets (ROA) and Tobin's Q. The sample used in this study is a manufacturing company using the sample selection criteria. The results of the regression analysis for this study indicate that real earnings management approach to operating cash flow effect on the company's performance indicators Return on Assets (ROA) and no effect on the company's performance indicators Tobin's Q.
Gender audit committee and audit delay
Authors: M Ratna Sari Maria
Published: October 2015

The longer the time of audit delay, the more it shows the existence of problem in preparing financial statements by management. Besides that, it also indicates a lack of transparency and poor corporate management environment. Gender is one of the individual factors that influence work attitude. Physical specialization of the gender (male and female) illustrates the differences in implementing social activities. This study examined the effect of gender audit committee on audit delay by using regression analysis. It uses public companies listed in the Indonesia Stock Exchange which are determined based on judgment sampling. The results provide empirical study that gender audit committee affects audit delay with a significance level of 0.042 and give support to the gender roles theory that women perform the task better than men, so that the greater the number of women in the audit committee composition , the less the audit delay.
The effect of leadership, motivation, and work discipline on the employees’ performance of finance section in the regional working unit in Tulungagung regency
Authors: Rachim Febiningtyas Rista Eka , Ekaningtias Diah
Published: October 2015

The role of local government has been increasing significantly since the enactment of regional autonomy by the central government. In this case, the majority of central government authorities are delegated to each local government. Consequently, the success of development and economy of the region depends largely on the local government concerned. The performance of local governance will run well, if there is adequate government apparatus that support the local government activities. The  good performance of the government apparatus will have an impact on the achievement of goals and responsibilities of the local government, the central government and the public. Therefore, the purpose of this study is to find out whether variables of leadership, motivation and work discipline can affect the performance of employees of finance section in the regional working units of Tulungagung Regency. The samples in this study are the employees of finance section in the Regional Working Units of  Tulungagung Regency. Based on the multiple linear regression analysis test, it can be concluded that the variables of leadership and work discipline have significant effect on the performance of employees, while the variable of motivation does not have significant effect on the performance of employees of finance section in the Regional Working Units of Tulungagung Regency.
Cost of quality control to improve production cost efficiency and sales productivity (Case study on companies in Sidoarjo)
Authors: Daeng GS Achmad , . Mahjudin , Tupiana Eka
Published: October 2015

Companies require producing quality products at competitive prices. As a result, they should have an edge or more value than their competitors. This study aims to determine the optimal cost of quality control to be able to improve cost efficiency and productivity in the company. This study is using a qualitative approach. This case study is using interviews with managers and employees of the accounting firms to get information and documents. It shows that the companies have not yet reported the costof quality; neither did they set standards for the cost of quality. Beside they did not analyze the reports relating to the cost of quality. The companies expected to report the cost of quality in particular, apart from reports of production costs. In charge of quality control, the company expected to set the standard for the cost of quality that should be removed. Control over the cost of quality also should be accompanied by an increase in sales. Analysis on the cost of quality cost should be done so at the expense of quality control can improve cost efficiency and productivity of the Company.
The effect of association, ability, and credibility of companies implementing CSR on the analysts’ investment recommendations
Authors: Nurkholiva S Chindi
Published: October 2015

The awareness of the importa nce of social responsibility among companies has recently improved significantly. The goal is to increase the profit, which, in turn, to maintain the sustainability of the company. Corporate Social Responsibility (CSR) is not new in the world of business. The perception which states that analysts would provide a good assessment to companies for supporting CSR activities has prompted several companies to adopt CSR for their daily activities. This study uses the sample of brokers or stock analysts taken by using questionnaires. The stock analysts are divided into two groups. The first group is the stock analysts who know about the company's CSR but do not follow the  development. The second group is the stock analysts who know and follow the development. The data in this study were analyzed using multiple linear regressions. The result shows that for the first group, it is only credibility variable which significantly affects the analysts’ investment recommendations, while for the second group; it is only association variable which significantly affects the analysts’ investment  recommendations.
Optimally diversified portfolio
Authors: Isynuwardhana Deannes
Published: October 2015

Investors can reduce risk by diversification or by forming a portfolio from its investment so that the possibility of the loss from one stock can be covered by gaining from other stock. One of the problems encountered in the formation of the portfolio is related to the size of the portfolio itself, is about how many stock in the portfolio that will minimize the level of risk. This research was conducted to determine the relationship between the size of the portfolio and risk level, both in total risk (variance) and unsystematic risk. By using Blue Chip stock in April 2012 as the sample period, the portfolio size range will be calculated for the level of risk, as result the number of stock in the portfolio that will produce the lowest level of risk. The result of this research showed that the greater the number of stocks in the portfolio will provide a level of lower unsystematic risk, meaning that the size of a large portfolio showed a good level of diversification. Optimally diversified portfolio consists of approximately 16 stocks, while over 16 stocks the level of unsystematic risk is decreased but not significant. This suggests that the size of the portfolio has a negativerelationship with the level of unsystematic risk.
Analysis of the implementation of Government Regulation No. 46 2013 in the calculation of PT ABC’s income tax payable 2013/2014
Authors: Noviari Naniek
Published: October 2015

This research is a case study of the implementation of the Government Regulation No. 46 in the calculation of income tax payable 2013/2014 of PT ABC (a villa management company in Bali). This study uses quantitative and qualitative data, i.e. PT ABC’s Profit/Loss reports in 2012/2013, PT ABC’s Ledger of 2013, and the Notary Deed of the Establishment of PT ABC, which are collected using documentation technique. The Data are analyzed through several stages; firstly, to determine whether or not PT ABC should implement Regulation No. 46 in the calculation of its income tax payable 2013/2014, secondly, to calculate and analyze the comparison of PT ABC’s income tax payable 2013/2014 between using the Regulation No 46 scheme and regular scheme. It is found that PT ABC’s total income tax payable 2013, which is calculated using the Regulation No. 46 scheme, is lower than that of using the regular scheme, while the opposite condition occurs in 2014. This will potentially lead to a conflict of interest in the management of PT ABC that could potentially lead to act of tax evasion. This research uses the assumptionthat PT ABC’s Profit/Loss in 2014 has the same condition as PT ABC’sProfit/Loss in 2013. The future researchers can perform similar study in other companiesby using the actual report of Profit/Loss in 2014 and/or compare it with the condition ofProfit/Loss of the company for the next 3 consecutive years.
Fourier Transform Infrared Macro-Imaging of Botanical Cotton Trash
Authors: Fortier Chanel , Cintròn Michael Santiago , Rodgers James
Published: October 2015

The marketability of cotton fiber is directly tied to the trash comingled with it. Trash can contaminate cotton during harvesting, ginning, and processing. Thus, the removal of trash is important from field to fabric. An ideal prerequisite to removing trash from lint is identifying what trash types are present. A relatively new and fast analytical technique has been gaining popularity among researchers is hyperspectral imaging. Coupling Fourier-transform infrared (FTIR) imaging with attenuated total reflectance (ATR) and a focal plane array (FPA) detector allows for larger samples to be analyzed with speed and little to no sample preparation. It is the goal of this study to identify botanical trash using hyperspectral FTIR imaging as a feasibility study to facilitate wider utility of this method in the textile field and to use this data to create a spectral library.
Comparative Analysis of Mechanical Properties for Pointe Shoe Fabrications
Authors: Gonzalez Esthella , Regan Cynthia L. , Che Jiangning
Published: October 2015

Professional dancers incur expense when their pointe shoes are damaged by rapid abrasion and tear degradation. The mechanical properties of a typical pointe shoe fabrication were compared with potential alternatives. Individual test results varied in tensile strength, abrasion resistance, tear strength, seam strength, and seam efficiency. Eco-friendly stretch (A), stretch satin (E), gabardine (L), and plain-weave linen (M) fabrications had lower breaking loads and less abrasion resistance than the control. Elmendorf tear strength showed Fabrics E, silk chiffon (G), L, and ripstop (N) gave better results than the control. Seam strength calculation of force perpendicular to a seam showed that poplin (B), E, L, and N fabrications performed better than the control fabric. Overall results indicated that Fabrics E, L, and N were highly recommended for use in pointe shoes.
Extraction, Characterization, and Evaluation of Proso Millet Starch in Textile Printing
Authors: Banerjee Apurba , Sarkar Ajoy K.
Published: October 2015

Proso millet ( Panicum miliaceum) is an economically important crop in the United States for low-end uses such as birdseed and livestock feed. The current study is directed at using starch extracted from proso millet for higher value-added applications, such as a thickener in textile printing. The paper describes a method of extracting starch from proso millet followed by physiochemical characterization of the extracted starch using standard methods. Characterized starch was incorporated as a thickener in a vat dye print formulation and printed on a 100% cotton fabric. Results showed starch from proso millet possessed desirable thickener properties such as excellent paste clarity, viscosity, solubility, shear stability, and crystallinity. Proso starch printed fabric demonstrated good color value, flexibility, crockfastness, and washfastness.
Establishment of reference intervals of clinical chemistry analytes for the adult population in Saudi Arabia: a study conducted as a part of the IFCC global study on reference values
Authors: Borai Anwar , Ichihara Kiyoshi , Al Masaud Abdulaziz , Tamimi Waleed , Bahijri Suhad , Armbuster David , Bawazeer Ali , Nawajha Mustafa , Otaibi Nawaf , Khalil Haitham , Kawano Reo , Kaddam Ibrahim , Abdelaal Mohamed
Published: October 2015

Background:

This study is a part of the IFCC-global study to derive reference intervals (RIs) for 28 chemistry analytes in Saudis.

Method:

Healthy individuals (n=826) aged ≥18 years were recruited using the global study protocol. All specimens were measured using an Architect analyzer. RIs were derived by both parametric and non-parametric methods for comparative purpose. The need for secondary exclusion of reference values based on latent abnormal values exclusion (LAVE) method was examined. The magnitude of variation attributable to gender, ages and regions was calculated by the standard deviation ratio (SDR). Sources of variations: age, BMI, physical exercise and smoking levels were investigated by using the multiple regression analysis.

Results:

SDRs for gender, age and regional differences were significant for 14, 8 and 2 analytes, respectively. BMI-related changes in test results were noted conspicuously for CRP. For some metabolic related parameters the ranges of RIs by non-parametric method were wider than by the parametric method and RIs derived using the LAVE method were significantly different than those without it. RIs were derived with and without gender partition (BMI, drugs and supplements were considered).

Conclusions:

RIs applicable to Saudis were established for the majority of chemistry analytes, whereas gender, regional and age RI partitioning was required for some analytes. The elevated upper limits of metabolic analytes reflects the existence of high prevalence of metabolic syndrome in Saudi population.
Late glacial river-bed changes on the Little Hungarian Plain,based on preliminary chronological, geological andpaleontological data
Authors: Sávai Szilvia , Molnár Dávid , Sümegi Pál
Published: October 2015

Comprehensive chronological, geological andpaleontological investigations were conducted as part ofarchaeological excavations in 2011 and 2012, prior to theconstruction of the M85 motorway between Gyor andCsorna, Hungary. These studies clearly show that the alluvialfan that underlies much of the Little Hungarian Plainwas built up by streams flowing in a southeasterly to northwesterlydirection from the nearby Bakony Hills, and continuedto form until the end of the last glacial period. Thenorthern part of the fan, now named the Csorna Plain,became inactive (i.e. became a fossil river-bed system) atabout 25–15 ka, when the Rába and Marcal rivers changedtheirflowdirection fromsouth–north towest–east.As a resultof this change in flow direction, the Rába and Marcalrivers became incised, capturing the Bakony stream beds,stopping sediment deposition on the northern side of thealluvial fan (essentially the left bank of the Rába-Marcalriver system), although the southern part of the fan continueto form as before. On the northern side of the fan, thesediment surface dried out due to falling groundwater levels,and aeolian sand-drifts began to form. Eventually, accumulationof the sand-drift sediments ceased due to thedeposition of loess-type sediments, which fixed the surface,conserved the sand-drift shapes, and contributed tothe straightening and eventual canalization of the fluvialchannels. Geoarchaeological examinations indicate thatthe development of present fluvial features were stronglyaffected by the settlement and tillage activity of humancommunities on the Csorna Plain.
Removable sets for harmonic functions in Besov spaces
Authors: Kighuradze David
Published: October 2015

In this paper we give a direct generalization of Carleson–Ullrich's theorem in Besov spaces and geometric characterization of removable sets for harmonic functions in those spaces in terms of Hausdorff measure. In particular, for a compact set
Davidson on Practical Knowledge
Authors: Hunter David
Published: October 2015

Did Donald Davidson agree with G.E.M. Anscombe that action requires a distinctive form of agential awareness? The answer is No, at least according to the standard interpretation of Davidson’s account of action. A careful study of Davidson’s early writings, however, reveals a much more subtle conception of the role of agential belief in action. While the role of the general belief in Davidson’s theory is familiar and has been much discussed, virtually no attention has been paid to the singular belief. This essay makes a start on remedying this neglect. I begin, in section 1, by examining Davidson’s claim that for a desire or belief to rationalize and cause an action it must have a suitable generality. It must, he says, be ‘logically independent’ of the action itself. While he was clear about this requirement in the case of the desire that forms part of a person’s primary reason, I show in section 2 that his early treatment of belief confuses general and singular beliefs. This confusion reflects his failure clearly to distinguish the two roles belief can play in his account of action: as rationalizing cause and as agential awareness. Somewhat surprisingly, though, after he carefully drew the distinction and announced that intentional action requires practical knowledge, he pretty much ignored it. This may explain why some have assumed that Davidson parted ways with Anscombe on this. But a careful study of their writings shows that in fact they held remarkably similar views on the nature and need for practical knowledge.
10 KAPLAN GÜCÜNDE KOBİLER Mİ? SOYU TEHLİKEDE İŞLETMELER Mİ?: ANADOLU KAPLANLARIN DÜNÜ, BUGÜNÜ
Authors: ÖZTÜRK Umut Can , CEVHER Ezgi
Published: October 2015

Son dönemlerde Türkiye’ de Yeni Sanayi Odakları, küçük ve orta büyüklükteki işletmelerin giderek güçlü hale gelmesi ve işletmelerin bulunduğu kentlerdeki ekonomik büyüme önemli hale gelmiştir.  Anadolu Kaplanları 1980'li yıllardan günümüze Türkiye ekonomisindeki ve sanayi üretimindeki payları dikkat çekici ölçüde ve hızda artan bir grup şehir ve bunları tetikleyen KOBİ’ler için kullanılan bir terim olarak literatüre geçmiştir. Bu çerçevede çalışmada Anadolu Kaplanları’nın gelişiminde büyük öneme sahip etkenler ve Anadolu Kaplanları’nın ülkemizdeki genel özellikleri değerlendirilmiştir. Son bölümde ise, 2010, 2012 ve 2014’de Anadolu Kaplanları listesinde yer alan en büyük 50 şirketin genel özellikleri incelenmiştir.