bluuebunny/crossref_metadata_2025 huggingface dataset:
Human Health Management and Life/Disease Risk Assessment: A Review
Authors: Li Hui-zhong , Liu Xiang-dong , Shi Xin
Published: February 2020

Background:

Modern medical researches show that the health of a population is closely
related to their behavior, environmental factors, social and economic conditions, aging and genetic
susceptibility. Therefore, it is very important to study the relationship between these factors and
health of a population.

Objective:

This study reviews the latest research progress in population health management and
life/disease risk assessment, analyzes the existing problems in relevant researches, and proposes
some improvement plans to solve the problems.

Methods:

It also introduces the general methods of human health management and life/disease risk
assessment, analyzes the defects in these methods in practical application, and then draws conclusions
regarding industrial system equipment health management and residual life prediction, and
puts forward some new ideas to solve the problems.

Results:

In the study of health assessment, although self-assessment of health is a common method
of determining health variables, its subjectivity and inaccuracy are problems that cannot be ignored.
In life/disease risk assessment studies, medical effect and efficacy are mainly evaluated, and little
consideration is given to other factors, such as behaviour, environment, and socio-economic status.
In the construction of statistical graphs, great individual differences, internal symbiotic variables
and external impact variables are seldom considered.

Conclusion:

This study helps to understand the basic ideas and methods of health management and
life/disease risk assessment, and proposes some future research programs based on the author's
knowledge.
β-Glucan Improves Conditions of Chronic Fatigue in Mice by Stimulation of Immunity
Authors: Vetvicka Vaclav , Vetvickova Jana
Published: February 2020

Background:

Various natural molecules have been studied for the enhancement of physical endurance. Glucan has been found to improve various stress-related conditions and to improve fatigue and endurance.

Objective:

In our study, we focused on evaluation of glucan effects on some reactions involved in chronic fatigue.

Methods:

We measured phagocytosis of neutrophils, the production of IL-2, IL-4, and IL-10 by spleen cells, and levels of antioxidant glutathione and oxidative stress marker superoxide dismutase in brain. In addition, we measured the effects of glucan on water immersion and on rotarod.

Results:

The glucan supplementation strongly improved the suppressed phagocytosis and changes in cytokine and levels of oxidative stress markers caused by fatigue. In addition, glucan supplementation also increased the motor functioning of tested animals.

Conclusion:

Our data suggested that anti-fatigue properties of glucan are related with its well-established effects as stimulator of immune reactions.
Is Training Effective to Develop Individual’s Soft Skills in Organizations? Emphatic Communication Training on Friendly and Helpful Behavior in Private Hospital
Authors: Hindiarto Ferdinand , Hidayat Rahmat , Riyono Bagus
Published: February 2020

Background:

Training is a common activity done in HR management practices. However, previous studies on the effectiveness of trainings show inconsistent results, in particular, on developing soft skills. Theoretically, achieving effectiveness is more difficult compared to hard skill training.

Objectives:

This study is aimed at examining whether training is effective to develop individual’s competencies in an organization, especially in the area of soft skills.

Methods:

This research uses experimental method by The Untreated Control Group Design with Pre-Post-Test. The study was conducted at a private hospital X in Semarang city. The participants of this study comprised of 496 subjects, which were divided into experimental and control groups. The intervention given to the experimental group was empathic communication training which is aimed at building sumeh (friendly) and nulungan (helpful) behavior, as the actualization of organizational values. The measurement of friendly and helpful behavior was done before and after the intervention, that was by post-test 1 and post-test 2.

Results:

There was a significant difference between the scores of pre-test and post-test 1 and there was no difference between the scores of post-test 1 and post-test 2 for experimental group. For the control group, there was no difference either between the scores of pre-test and post-test 1 or between post-test 1 and post-test 2.

Conclusion:

Emphatic communication training is effective to develop friendly and helpful behavior, where both of the behaviors are included in soft skills category.
States’ Use of Psychological Warfare to Deter Threats
Authors: Rai Gurpreet
Published: February 2020

The use of psychological tactics and methods has become an integral component of states’ strategies to counter threats on a domestic and international level. Psychological warfare can be understood as the “planned use of propaganda and other psychological operations to influence the opinions, emotions, attitudes, and behaviour of opposition groups” (RAND, 2018). Various methods such as the use of deception, misinformation, lies, honey traps, and propaganda are used to undermine the resolve of the enemy. In the current climate of terrorism and counterinsurgency, these methods are employed to not only defeat the enemy, but also to counter threats. The increase in the use of such tactics by states and non-state actors probes an analysis of their effectiveness. Thus, the question that this paper aims to answer is: How effective is the use of psychological methods in countering and deterring threats?
Is It Time for the Beaver to Hop off the Eagle? A Case for Canada to Reconsider Its Geopolitical Alignment with the United States
Authors: Zhou Kevin
Published: February 2020

Canada is known for its close relations with the United States in the domains of economic affairs, defence and international diplomacy. This arrangement, however, was a product of the great changes brought about by the Second World War. The combination of British decline, Ottawa’s desire to achieve full independence from London, and the looming Soviet threat during the Cold War created a political environment in which Canada had to become closely integrated with the United States both militarily and economically. Canada did so to ensure its survival in the international system. With the exception of a few controversial issues like US involvement in Vietnam (1955) and Iraq (2003) as well as Ballistic Missile Defence (BMD), Ottawa has been Washington’s closest ally since 1945. On numerous occasions like the Korean War, the Cuban Missile Crisis, and as recently as the War in Afghanistan and the War Against IS (Islamic State), Canada had provided staunch military and diplomatic support to Washington in its engagements around the globe.

In an era of relative peace, stability, and certainty, particularly during the Post-Cold War period and the height of American power from 1991 to 2008, this geopolitical arrangement of continental integration had greatly benefited Canada. This era of benefits, however, is arguably drawing to a close. The Great Recession of 2007-09, the situations in Iraq and Afghanistan, and the insistence on pursuing a foreign policy of global primacy despite its significant economic cost, are sending the US down an uncertain path. Due to its close relations and geographical proximity with the US, Canada now faces a hostile international environment that is filled with uncertainty as a result of superpower decline, great power rivalries, environmental degradation, and failed US interventions.
El capulín (Prunus serotina Ehrh.): árbol multipropósito con potencial forestal en México
Authors: Guzmán Félix Alberto , Segura-Ledesma Sergio Damián , Almaguer-Vargas Gustavo
Published: February 2020

El capulín (Prunus serotina Ehrh.) es un árbol nativo de Norteamérica y casi todas sus partes tienen algún uso potencial. Esta especie conforma un complejo botánico de cinco subespecies morfológicamente distintas que crecen en hábitats diversos. Varios aspectos biológicos del capulín son tema de debate o han sido poco estudiados, dificultando la toma de decisiones acertadas con fines de su conservación y aprovechamiento. Esta revisión tiene como objetivo resaltar la importancia biológica, cultural y comercial del capulín, y la necesidad de incluirlo en programas de conservación y aprovechamiento sostenible de recursos genéticos. Se revisaron siete aspectos concernientes a este objetivo: diferencias morfológicas sutiles entre las subespecies, relaciones filogenéticas inciertas, supuesta variación en el nivel de ploidía, variabilidad molecular, aprovechamiento tradicional y moderno, domesticación y relevancia etnobotánica y potenciación de sus recursos genéticos. Este artículo sostiene la necesidad de darle continuidad al estudio riguroso de estos y otros aspectos, para aprovechar mejor los recursos genéticos del capulín, y enfatiza que, en el corto plazo, México debe impulsar el aprovechamiento del potencial forestal y maderero de esta especie nativa
The Relationship Between Engagement in Online Support Groups and Social Isolation Among Military Caregivers: Longitudinal Questionnaire Study
Authors: Trail Thomas , Friedman Esther , Rutter Carolyn M , Tanielian Terri
Published: February 2020

Background

There is a lack of research on the effectiveness of online peer support groups for reducing social isolation and depressive symptoms among caregivers, and previous research has mixed results.

Objective

This study aimed to test whether military caregivers who joined a new online peer support community or engaged with an existing online community experienced decreased perceived social isolation and improved depressive symptoms over 6 months.

Methods

We conducted a longitudinal study of 212 military caregivers who had newly joined an online community and those who were members of other military caregiver groups. Multiple indicators of perceived social isolation and depressive symptoms were assessed at baseline and at 3 and 6 months.

Results

Compared with caregivers in the comparison group, caregivers who joined the new group experienced less perceived social isolation at 3 months (eg, number of caregivers in social network [unstandardized regression coefficients] b=0.49, SE 0.19, 95% CI 0.87 to 0.02), but this effect did not persist at 6 months. Those who engaged more with new or existing groups experienced less perceived social isolation over time (eg, number of caregivers in social network b=0.18, SE 0.06, 95% CI 0.02 to 0.27), and this relationship was mediated by increased interactions with other military caregivers (95% CI 0.0046 to 0.0961). Engagement with an online group was not associated with improvements in depressive symptoms.

Conclusions

Online communities might help reduce social isolation when members engage with the group, but more intensive treatment is needed to improve depressive symptoms.
Guided Internet-Based Cognitive Behavioral Therapy in Japanese Patients With Obsessive-Compulsive Disorder: Protocol for a Randomized Controlled Trial (Preprint)
Authors: Matsumoto Kazuki , Hamatani Sayo , Makino Takuya , Uemura Taku , Suzuki Futoshi , Shinno Seina , Ikai Tomoki , Hayashi Hiroyuki , Sutoh Chihiro , Shimizu Eiji
Published: February 2020

BACKGROUND

Cognitive behavioral therapy for obsessive-compulsive disorder has been established, but access to this therapy in Japan is limited. Internet-based cognitive behavioral therapy may improve treatment accessibility and sufficiently improve obsessive-compulsive symptoms. There are few randomized controlled trials examining the effectiveness of internet-based cognitive behavioral therapy in patients with obsessive-compulsive disorder. We designed a randomized controlled trial protocol to assess the effectiveness of guided internet-based cognitive behavioral therapy in Japanese patients with obsessive-compulsive disorder.

OBJECTIVE

We aimed to develop a protocol for a randomized controlled trial of internet-based cognitive behavioral therapy in Japanese patients with obsessive-compulsive disorder.

METHODS

The randomized controlled trial will compare internet-based cognitive behavioral therapy treatment and usual care groups, each consisting of 15 participants (n=30) diagnosed with obsessive-compulsive disorder. We will evaluate the effectiveness of a 12-week intervention. The primary outcome of symptom severity will be measured using the Yale-Brown Obsessive-Compulsive Scale. Secondary outcomes will be assessed with the Obsessive-Compulsive Inventory, Beck Anxiety Inventory, Patient Health Questionnaire-9, Generalized Anxiety Disorder-7, Working Alliance Inventory-Short Form, and the Euro Qol – 5 Dimension. All measures will be assessed at weeks 0 (baseline) and 12 (follow-up). In the statistical analysis comparing treatment effects, the least-squares means and their 95% CIs will be estimated by analysis of covariance with the change in total outcomes scores at week 12. All comparisons are planned, and all P values will be two-sided, with values <.05 considered statistically significant.

RESULTS

The study will be performed from January 2020 to March 2021, and results are expected to be available in mid-2021.

CONCLUSIONS

The trial will demonstrate whether internet-based cognitive behavioral therapy improves access and is more effective than more usual care for patients with obsessive-compulsive disorder in Japan.

CLINICALTRIAL

University Hospital Medical Information Network (UMIN) 000039375; https://upload.umin.ac.jp/cgi-open-bin/ctr/ctr_view.cgi?recptno=R000044422

INTERNATIONAL REGISTERED REPORT

DERR1-10.2196/18216
Perspectives From Underserved African Americans and Their Health Care Providers on the Development of a Diabetes Self-Management Smartphone App: Qualitative Exploratory Study (Preprint)
Authors: Barber-Gumbs Tai , Trolle Lagerros Ylva , Sena Laura M , Gittelsohn Joel , Chang Larry W , Zachary Wayne W , Surkan Pamela J
Published: February 2020

BACKGROUND

Type 2 diabetes mellitus (T2DM) affects approximately 10% of the US population, disproportionately afflicting African Americans. Smartphone apps have emerged as promising tools to improve diabetes self-management, yet little is known about the use of this approach in low-income minority communities.

OBJECTIVE

The goal of the study was to explore which features of an app were prioritized for people with T2DM in a low-income African American community.

METHODS

Between February 2016 and May 2018, we conducted formative qualitative research with 78 participants to explore how a smartphone app could be used to improve diabetes self-management. Information was gathered on desired features, and app mock-ups were presented to receive comments and suggestions of improvements from smartphone users with prediabetes and T2DM, their friends and family members, and health care providers; data were collected from six interactive forums, one focus group, and 15 in-depth interviews. We carried out thematic data analysis using an inductive approach.

RESULTS

All three types of participants reported that difficulty with accessing health care was a main problem and suggested that an app could help address this. Participants also indicated that an app could provide information for diabetes education and self-management. Other suggestions included that the app should allow people with T2DM to log and track diabetes care–related behaviors and receive feedback on their progress in a way that would increase engagement in self-management among persons with T2DM.

CONCLUSIONS

We identified educational and tracking smartphone features that can guide development of diabetes self-management apps for a low-income African American population. Considering those features in combination gives rise to opportunities for more advanced support, such as determining self-management recommendations based on data in users’ logs.
A Rapid Electronic Cognitive Assessment Measure for Multiple Sclerosis: Validation of Cognitive Reaction, an Electronic Version of the Symbol Digit Modalities Test (Preprint)
Authors: Middleton Rod M , Pearson Owen R , Ingram Gillian , Craig Elaine M , Rodgers William J , Downing-Wood Hannah , Hill Joseph , Tuite-Dalton Katherine , Roberts Christopher , Watson Lynne , Ford David V , Nicholas Richard ,   UK MS Register Research Group
Published: February 2020

BACKGROUND

Incorporating cognitive testing into routine clinical practice is a challenge in multiple sclerosis (MS), given the wide spectrum of both cognitive and physical impairments people can have and the time that testing requires. Shortened paper and verbal assessments predominate but still are not used routinely. Computer-based tests are becoming more widespread; however, changes in how a paper test is implemented can impact what exactly is being assessed in an individual. The Symbol Digit Modalities Test (SDMT) is one validated test that forms part of the cognitive batteries used in MS and has some computer-based versions. We developed a tablet-based SDMT variant that has the potential to be ultimately deployed to patients’ own devices.

OBJECTIVE

This paper aims to develop, validate, and deploy a computer-based SDMT variant, the Cognition Reaction (CoRe) test, that can reliably replicate the characteristics of the paper-based SDMT.

METHODS

We carried out analysis using Pearson and intraclass correlations, as well as a Bland-Altman comparison, to examine consistency between the SDMT and CoRe tests and for test-retest reliability. The SDMT and CoRe tests were evaluated for sensitivity to disability levels and age. A novel metric in CoRe was found: question answering velocity could be calculated. This was evaluated in relation to disability levels and age for people with MS and compared with a group of healthy control volunteers.

RESULTS

SDMT and CoRe test scores were highly correlated and consistent with 1-month retest values. Lower scores were seen in patients with higher age and some effect was seen with increasing disability. There was no learning effect evident. Question answering velocity demonstrated a small increase in speed over the 90-second duration of the test in people with MS and healthy controls.

CONCLUSIONS

This study validates a computer-based alternative to the SDMT that can be used in clinics and beyond. It enables accurate recording of elements of cognition relevant in MS but offers additional metrics that may offer further value to clinicians and people with MS.
Computerized cancer registries solutions - a systematic review (Preprint)
Authors: Santos-Pereira Cátia , Augusto Alexandre B. , Cruz-Correia Ricardo , Correia Manuel E.
Published: February 2020

BACKGROUND

A cancer registry (CR) is typically a standardized tool to produce population-based data on cancer incidence and survival. Cancer registries aim to retrieve and store information on all cancer cases occurring in a defined population. The main sources of data on cancer cases usually include treatment, diagnostic facilities (oncology centres or hospital departments, pathology laboratories, or imaging facilities etc.) and the official territorial death registry.

OBJECTIVE

The aim of this study is to assess the actual solutions for cancer registries and determine and understand its main requirements.

METHODS

To achieve this goal, we have made a systematic review based on a comprehensive qualitative research, following the PRISMA statement framework. Four distinct databases were searched: Medline; ISI Web of Knowledge, IEEE Xplore and Scopus with the query “cancer registries” [All Fields] AND computerized [All Fields]. The inclusion criteria include references from five key-concepts: data collection; standards; quality control, data protection and data exploration. For the process final review, we have involved the participation of three medical informatics professionals.

RESULTS

From a total of 54 articles, 10 accomplished the inclusion criteria and were included in the analysis. Cancer registries systems had in general problems related to the lack of a fully automatic integration of data from different sources, difficulty in automatize data quality control routines and a lack of harmonization in terms of standards (both communication and terminologies standards). Many tasks are still performed manually implying an extra effort from the human resources team that results in a substantial delay in survival and incidence reports production and more data inconsistencies and errors.

CONCLUSIONS

It is essential to automatize the data linking integration between different healthcare institutions. However, it is important to consider a balance between the preservation of data integrity and the patient’s privacy, whilst enabling meaningful state of the art continuous research to improve people’s health and the general quality of care. Healthcare institutions must abide and comply with the changes imposed by the much more stringent data privacy protection regulations imposed by the GDPR (General Data Protection Regulation), resulting on new rigorous compliance obligations on privacy and security that all CRs across Europe must be ready to comply.
Validity of diagnosis support for attention deficit/hyperactivity disorders - Model discrimination of machine learning approach (Preprint)
Authors: Huang Hsin-Jou , Lu Hsin-Ke , Lin Peng-Chun , Chu Kuo-Chung , Chin Wei-Chih , Huang Yu-Shu , Lee Zne-Jung
Published: February 2020

BACKGROUND

Attention deficit hyperactivity disorder (ADHD) is a common neurobehavioral disorder characterized by inattention, hyperactivity, and impulsivity. It is a chronic disorder and often persists into adulthood. Long-term follow-up studies showed that children with ADHD were more impaired in psychosocial, educational, and neuropsychological functioning, and had higher risks for antisocial disorders, major depression, and anxiety disorders as adults. Proper and early diagnosis would save medical resources and assist policy making for ADHD.

OBJECTIVE

In this research, we developed a diagnosis decision model using machine learning approach to effectively screen the disorder potentials. The model is based on three machine learning algorithms: logistic regression, classification and regression tree (CART), and neural network. They were compared for analysis of the disorder diagnosis with receiver operating characteristic curve.

METHODS

There were 74 participants in the ADHD group, while 21 participants in non-ADHD control group. The performance of three algorithms is evaluated by receiver operating characteristic (ROC) curve.

RESULTS

The results showed that the CART outperformed the other two, and the region values of receiver operating characteristic were in the following order: CART (0.848) > logistic regression model (0.826) > neural network (0.67). The sensitivity and specificity of the CART were 88% and 50%, respectively.

CONCLUSIONS

In the future, this model can also be used in other neuroscience fields, such as diagnosing Asperger Syndrome, Tourette Syndrome, and Dementia. Thereby, it can exert practical value and benefits of the research results.
Analisis Faktor-Faktor yang Mempengaruhi Jumlah Penduduk Miskin di Provinsi Jawa Timur Tahun 2011-2018 dalam Tinjauan Ekonomi Islam
Authors: Hakim Arif Luqman
Published: February 2020

East Java is one of the potential provinces on the island of Java consisting of 29 districts and 9 cities. East Java is also a densely populated island, but as the population grows, so does the standard of living that must be fulfilled by the government. If this cannot be fulfilled, poverty will occur. So we need the other factors that can reduce the rate of poverty. The aims of this study is to determine the effect of the Human Development Index (HDI), Growt Rate Domestic Product (GDRP), and unemployment rates on the rate of poverty in the province of East Java in 2011 to 2018. The estimation results of the Data Panel model using Eviews 9 and Microsoft Excel 2007 software. It is known that the HDI, GRDP, and unemployment rates in 2011 to 2018 were able to reduce the number of poor people that occurred in the province of East Java. Besides variable of GRDP, variable of HDI in this study also played a major role in reducing the number of poor people. So in this case the role of the government is needed to improve the HDI in order to reduce the number of poor people in the province of East Java. Because HDI is one factor that in line with Islamic efforts in alleviating poverty.
Daftar Isi
Authors: Journal Admin
Published: February 2020

Pengungkapan informasi pada website: studi tentang akuntabilitas pendidikan pada  perguruan tinggi di indonesia Indrawati Yuhertiana ... 1   Remarrying 'the rational' to 'the myth': an investigation by using baudrillard's order of simulacra Ari Kamayanti ... 9   Penerapan good governance dan standar akuntansi pemerintahan serta pengaruhnya terhadap akuntabilitas keuangan dengan komitmen organisasi sebagai pemoderasi Elvira Zeyn ... 21   Daya prediksi laba dan aliran kas (studi empiris pada perusahaan manufaktur di Bursa Efek Indonesia periode 2005-2009) Joni ... 37   Analisis praktik pengungkapan informasi intellectual capital dalam laporan tahunan perusahaan telekomunikasi di Indonesia Ihyaul Ulum ... 49   Perbedaan cash holding pada perusahaan dengan leverage tinggi dan rendah Anggita Langgeng Wijaya ... 57   Pengaruh intensi, pengalaman menggunakan internet, kondisi pemfasilitasan, dan undang  undang  informasi & transaksi elektronik no. 11/2008 terhadap cybercrime Achmad Syaiful Hidayat Anwar ... 69   Pengaruh karakteristik perusahaan terhadap  kinerja sosial berdasar ISO 26000 pada perusahaan yang termasuk dalam indeks LQ- 45 Sri Wahjuni Latifah, Adi Prasetyo, R. Farid Rahadian ... 73
Pengungkapan informasi pada website: studi tentang akuntabilitas pendidikan pada perguruan tinggi di Indonesia
Authors: Yuhertiana Indrawati
Published: February 2020

This study aims to evaluate the forms of disclosure of the information presented on the college website. Qualitative research was conducted using document analysis at 10 universities ranked highest according to the version webometrics in 2008. The results showed that the general form of the disclosures made mostly still is the promotion to attract new students by provid- ing excellent products universities, namely education, research and dedication to community. In the case of disclosure of information relating to the management of the majority of new college presents information related to strategic planning such as vision and mission, as well as organizational structure. In contrast to the best universities of the world, there is only a college that informs its financial statements. Some still express his policies are even some that did not inform the finances at all.  Keywords: accountability, financial disclosure, good university governance, website
Daya prediksi laba dan aliran kas (Studi empiris pada perusahaan manufaktur di Bursa Efek Indonesia periode 2005-2009)
Authors: Joni Joni
Published: February 2020

This study provides information on predictive ability of annual earnings and cash flow from operation numbers. We obtained a sample of 42 BEI (Bursa Efek Indonesia) listed companies and 168 observation, year-end firms from 2005 to 2009. We find that both cashflows and earn- ings numbers have substantially predictive ability for future cashflows. Furthermore, this study documents that cashflows numbers have more predictive ability for future cashflows than earn- ings and the result are robust. Keywords: Earnings, Earnings and Cashflows Prediction, Cashflow.
Panduan bagi Penulis
Authors: Jurnal Admin
Published: February 2020

A.     Jenis Kontribusi1.    JRAK memublikasikan tulisan dalam bentuk artikel konseptual (conceptual paper) dan/atau artikel hasil penelitian (research paper) yang termasuk dalam bidang ilmu Akuntansi dan Keuangan. Objek kajian tulisan dapat meliputi tema-tema tentang kewirausahaan, sektor publik, keuangan syari’ah, knowledge management, dan intellectual capital.2.    Naskah belum pernah dipublikasikan dan/atau tidak sedang didaftarkan untuk dipublikan pada publikasi lain.3.    Semua naskah akan direview oleh dua orang mitra bestari dengan standar penilaian yang telah ditentukan.4.    Ketika naskah dinyatakan diterima, maka penulis diminta untuk mengirim surat pernyataan keaslian/non-plagiarism.B.     Ketentuan Umum1.    Naskah ditulis dalam bahasa Indonesia atau bahasa Inggris2.    Naskah ditulis dengan program MS. Word dan disimpan dalam format “word for windows” dalam satu kolom dengan spasi ganda (double space).3.    Seluruh halaman dalam naskah harus diberi nomor halaman di bagian bawah kanan, dimulai dari nomor 1. Ukuran kertas yang digunakan adalah A4 dengan margin 3.0 cm untuk semua sisi.4.    Jenis font yang digunakan adalah “Times New Roman” 12pt.5.    Panjang naskah tidak lebih dari 16-18 halaman, dan tidak diperkenankan mencantumkan lampiran.6.    Semua tabel dan gambar diketik dalam halaman yang sama dalam naskah dan diberi nomor sesuai urutan kemunculannya serta diberi judul yang sesuai.7.    Penggunaan istilah asing harus mengacu pada standar yang telah ditetapkan (gunakan GLOSARIUM).8.    Naskah dikirim lewat email (dalam bentuk attachment file) dan/atau lewat pos (dalam bentuk CD dan hard copy).C.    Struktur NaskahSecara umum, naskah harus disusun dalam urutan sebagai berikut: Judul; Abstract; Pendahuluan; Metode; Hasil dan Pembahasan; Simpulan; ucapan terima kasih (pilihan); dan Daftar Pustaka. Sub judul harus ditulis dengan huruf besar dan tebal (bold capital) dan diletakkan di tengah-tengah halaman.
Kajian Kritis Feminist Posmodernis dalam Formulasi Aset Mental Organisasi Feminis Religius
Authors: Widati Suryan , Triyuwono Iwan , Sukoharsono Eko Ganis
Published: February 2020

The aim of this research is to explore the meaning of assets in context of syariah accounting theory. This research uses critical paradigm as one of methodology in the qualitative method. The exploration is conducted by the board of leader “Persyarikatan Aisyiyah”as religious organization. It is in line with the purpose in syariah accounting theory to gaining God Consciousness in the accountant self. The results of the research find out different assets meaning. This is compatible with reality hierarchy in Syariah Accounting Theory that claiming not only material but also psychical (mental) reality. By participant observation and interview, this research find out some form that knowing as mental assets. This kind of meaning appear in Aisyiyah board of leader which is meant by activator doing religion order, in the form of wish or desire to do God’s order - Amar Ma’ruf Nahi Munkar (AMNM)- which is force Aisyiyah leader to do Altruism social action. This kind of assets are expected to be appear to reduce destruction as consequence modern accounting masculinity that claim asset meaning only as material one.
SISI LAIN DARI MAKNA ASET EKONOMI
Authors: Mamulati Irma
Published: February 2020

This study aims to reveal the other side of the meaning economic assets in Amal UsahaMuhammadiyah. This research uses qualitative paradigm with phenomenology interpretivemethods to interpret the other side of the meani ng economic assets in Amal UsahaMuhammadiyah as a research site. The result exposes other side of the meaning economicassets: first, the assets as a means of dakwah. Second, assets as a means of correlate fraternity.Third, the assets as a means of organizational sustainablility.Kata Kunci: Aset Ekonomi, Sarana Dakwah, Bersilarurahmi, Keberlanjutan Organisasi, AmalUsaha Muhammadiyah, Fenomenologi
ANALISIS PENERAPAN AKUNTANSI DANA ZAKAT DAN INFAK/SEDEKAH PADA LEMBAGA AMIL ZAKAT INFAK, DAN SHODAQOH MUHAMMADIYAH (LAZISMU) KABUPATEN MALANG
Authors: Pertiwi Rita Anggun , Kholmi Masiyah , Kurniawati Eris Tri
Published: February 2020

The purpose of this study is to analyze the application of zakat fund accounting at LAZISMUMalang Regency. Analytical technique is done by using case study research to see the suitabilityof accounting application.the results obtained by this research in general accounting treatmentof zakat by LAZISMU Malang Regency is good enough that includes recognition and distribution. However, measurement, presentation and disclosure are not in accordance with PSAK109.besides, there is no separation between zakat fund and amil fund.Keywords: PSAK 109, zakat fund accounting
FAKTOR-FAKTOR YANG MEMPENGARUHI KECURANGAN LAPORAN KEUANGAN DENGAN ANALISIS FRAUD TRIANGLE
Authors: Hafizah Nurul , Respati Novita Weningtyas , Chairina Chairina
Published: February 2020

This research aims to examine, analyze, and obtain evidence the influences factors in fraudtriangle to financial statement fraud on Manufacturing Companies that Listed on IndonesiaStock Exchange. This research’s population are Manufacturing Companies that Listed on Indonesia Stock Exchange Period 2011-2015. In this research using purposive sampling method todetermine the samples. Total sample of this research are 57 companies. This research useslogistic regression analysis to examine the effects of various independent variables on financialstatement fraud. The independent variables in this research are factors in fraud triangle. Theresult of this research indicated that financial stability influences the financial statementfraud. However, other variabel like external pressure, personal financial need, financial targets,nature of the industry, effective monitoring, and rationalization were not influence on financialstatement fraud.Keywords: Financial statement fraud, fraud triangle, pressure, opportunity, rationalization
TECHNOLOGY ACCEPTANCE MODEL AS A PREDICTOR OF SIMDA USAGE
Authors: Febrianti Devi , Hariadi Bambang , Baridwan Zaki
Published: February 2020

The study aims to analyze behavioral aspects, especially individual factors that influence the use of SIMDA using the Technology Acceptance Model theory (TAM). The population in this study were all financial managers in all Organisasi Perangkat Daerah (OPD) in the Pemerintah Kabupaten Pasuruan with a total sample of 282 respondents. The samples selected by judgment sampling method. Analysis technique using PLS (Partial Least Square) with WarpPLS 5.0 software The findings of this study, first, job relevance and result demonstrability is positively related to perceived usefulness. Second, perceived ease of use, perceived enjoyment, and  perceived usefulness is positively related to attitude. Third, perceived usefulness and attitude is positively related to behavioral intention. Furthermore, behavioral intention is positively related to behavior of SIMDA usage.
THE PATTERNS OF INTEGRATED REPORTING: A COMPARATIVE STUDY OF COMPANIES LISTED ON THE JOHANNESBURG STOCK EXCHANGES AND INDONESIA STOCK EXCHANGES
Authors: Chariri Anis
Published: February 2020

Integrated reporting is considered as the new format of financial reporting that provides users with more comprehensive and concise information. However, the format of integrated reporting is still developing that lead companies implementing integrated reporting with different level of information. This study aims at investigating the integrated reporting patterns of companies from two different reporting regimes (mandatory vs voluntary). Using annual reports of companies listed on the JSE and IDX, this study find that there are differences in seven of nine dimensions of integrated reporting among companies listed in the two markets. The only dimensions of integrated reporting with the similar patterns between the two regimes are ethical leadership and compliance with laws, codes, rules, and standards. The study contributes to the need for considering the institutional differences in studying integrated reporting issues and provide the regulators with the need for preparing relevant standards as a guidance for integrated reporting implementation
FLIPPING ACTIVITY AND UNDERPRICING PHENOMENON IN INDONESIA STOCK EXCHANGE
Authors: Dewi Atika Nisrina , Asri Marwan
Published: February 2020

Underwriters, as well as issuers, show ambiguity toward the flipping activity or selling initially public offered stocks (IPO stocks) in the first trading day. On one side, they are naturally against the flipping activity because it is considered to decrease IPO performances, especially in the case of weak offerings. However, flipping activity is also needed to show liquidity of the IPO stock in the secondary market. Several studies indicate that there is a relationship between flipping activity and underpricing phenomenon. Previous research also shows that by studying flipping activity, we can also learn about disposition effect in the primary market. In this study we investigate the relationship between flipping activity and underpricing phenomenon and the presence of disposition effect in Indonesian primary market. Further, the study also test whether the investors’ decision to flip the underpricing stock is a rational decision or because of the fear of regret. The result shows that disposition effect is not found in Indonesian primary market. We also found that there are different level of flipping activities in different level of underpricing, and investor’s decision to flip the underpricing stocks is actually a rational decision.
TAX AVOIDANCE, CORPORATE GOVERNANCE AND FINANCIAL PERFORMANCE OF COMPANIES REGISTERED IN THE JAKARTA ISLAMIC INDEX
Authors: Jati Ahmad Waluya , Ulum Ihyaul , Utomo Cahyo
Published: February 2020

ax aTax avoidance is a tax savings actions that are still in the realm of tax law (lawful fashion). Financial performance and corporate governance are used as independent variables were estimated impact on tax avoidance as the dependent variable. Financial performance indicators are ROA, DAR, and DPR. Corporate governance is proxied with the percentage of attendance of the board of directors, board of commissioners and audit committee, the proportion of independent commissioners, and managerial ownership. Tax avoidance as a dependent variable is measured by effective tax rate (ETR). This research was conducted on companies incorporated in the Jakarta’s Islamic Index 2016. The samples in this study used nonprobability sampling method with purposive sampling technique in order to get a sample size of 26 companies. Data in this study were analyzed with SEM-PLS. The results of this study indicate that the financial performance and corporate governance has an effect on tax avoidance.
EXPLORING PERFORMANCE MEASUREMENT SYSTEM FOR LECTURER (PMSL): COMPARISON AMONG THREE MODELS IN INDONESIA, SINGAPORE AND TURKEY
Authors: Sofyani Hafiez , Nazaruddin Ietje , Putri Caesar Marga , Fathmaningrum Erni Suryandari
Published: February 2020

This study aims at exploring the Performance Measurement System for Lecturer (PMSL) through a comparison study in three countries, namely Indonesia (MY), Singapore (IT), and Turkey (IMU). We uses multiple case study approach by conducting a comparative study. The data are obtained mainly using interview. Those lecturers assuming some offices and play some roles in formulating the lecturer performance policy are chosen to be this study’s informants, they are: Management and Organization Chair, Chairman of the university senate, Vice Rector for Academic Affair, and Member of Information Systems Audit Control. The results reveal that there are different PMSL patterns from the three research objects, i.e. MY (Indonesia), IT (Singapore) and IMU (Turkey). MY have fairly aggressive PMSL policy as compared to the other two campuses since they have to work harder to improve the performance of their lecturers who in this case have relatively lesser academic experiences at international level. MY reward special incentives for certain performance target and hold a science camp mentoring to improve their lecturers’ capabilities. Meanwhile, IT perform PMSL by classifying lecturer’s performance measurement into two tracks, namely teaching and research tracks. This makes lecturers more focused on and satisfied with their job, and eventually leads to an optimal performance level. Additionally, at IMU Turkey, to achieve lecturer optimal performance, the university prepares a policy related to three aspects: pedagogic (mentoring), knowledge management, and administration easiness. This research result is expected to give real contribution to the refinement of PMSL policy model at universities in Indonesia to allow it to trigger globally-competitive lecturer performance improvement (Global Achievement). This study explains how PMSL as a derivative of goal setting theory is effectively successfully implemented at a University in three different countries which in this case have different organizational cultures.
HOW ADJUSTMENT COST RELATE WITH STICKINESS COST?
Authors: Eltivia Nurafni , Ekasari Kurnia , Wahyuni Hesti , Isrowiyah Anna
Published: February 2020

This study aims to analyze stickiness cost and how the adjustment cost affects stickiness cost. Equity intensity is used as a proxy for measuring the adjustment cost. The population of this research is consumer goods company listed on the Indonesia Stock Exchange in 2014-2015, there are 24 companies that became the sample of this study. This research used multiple linear regression to analyze the data. The results showed stickiness cost in consumer goods companies. Further equity intensity is an indicator that can indicate a condition or characteristics of an organization or company that can be used to predict stickiness cost.
KEBIJAKAN KEUANGAN DAN GOOD CORPORATE GOVERNANCE TERHADAP AGRESIVITAS PAJAK
Authors: Setyawan Setu , Wahyuni Endang Dwi , Juanda Ahmad
Published: February 2020

This research aims to analyse the effect of financial policy and good corporate governance (GCG) on tax aggressiveness. Financial policies are prokated with leverage, capital intensity and inventory intensity. The GCG used are the institutional ownership, independent Board of Commissioners, audit committees and audit quality. The population is manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) period 2016-2017. Sampling method is used purposive sampling and obtained as much as 56 samples. Data analysis techniques use multiple linear regression using the SPSS 23. The results show that financial policies have an effect on tax aggressiveness. While the GCG on the independent Proxy Commissioner and Audit Committee has an effect on tax aggressiveness, while the other proxies are the ownership of the insitution and audit quality does not affect the aggressiveness of the tax.
A social innovation perspective on business model improvement in food related industries
Authors: Wen Xiao-Wei , Sun Sang-Luo , Yang Zhao-Hui
Published: February 2020

Food sector sustainability should not be discussed solely through an economic lens. On the contrary, social forces are critical in motivating and practicing high-quality food production and distribution in the supply chain context. This opinion addresses food sector imperatives from the social innovation perspective to preliminarily comment on social innovation’s potential influences on food production, distribution, and safety. Preliminary though, the purpose and contribution of this opinion paper are both stimulating future imagination in theory and practices for utilizing social innovation for food safety and sustainability. The main opinions are the employment of resources, sustainable development of resources, generation of finances and diversifying the talent pool for social innovative initiatives that promote food safety.
Lad sommerfuglene komme ud at flyve
Authors: Bill Charlotte
Published: February 2020

Bedre velfærd! Mere velfærd for pengene! Et godt psykisk arbejdsmiljø! Igennem de seneste år har der i den offentlige moderniseringsdebat været fokus på, at de økonomiske, faglige og menneskelige ressourcer optimeres i samarbejdet om velfærdsopgaven. Siden reformationen har der i Danmark været en tradition for, at selvejende og frivillige organisationer varetager en stor del af velfærdsopgaverne i samarbejde med den offentlige sektor. I de sidste 100 år har dette samarbejde gennemgået flere faser og til tider været spændingsfyldt. Samtidig diskuteres det, at det rummer mulighed for samskabelse og kreativ brug af ressourcer.

Artiklen bygger på en systemteoretisk analyse af et nyt større udviklings- og forskningsprojekt. Casen, der undersøges, er et fireårigt partnerskabsprojekt mellem 100 selvejende frivillige daginstitutioner, deres paraplyorganisation og tre kommuner, der skulle udvikle samarbejdet. Det vises, hvordan samarbejde med partnerskaber kan blive til samskabelse mellem selvejende frivillige daginstitutioner og det offentlige. Dette rummer et stort potentiale i forhold til at håndtere den kompleksitet, som velfærdsopgaven i dag kræver.

Analysen konkluderer, at hvis samarbejdet skal blive til samskabelse, må det imidlertid igennem en særlig transformationsproces. Som et bud på at guide denne proces præsenterer jeg en sommerfugle-model, der er udviklet på baggrund af analysen. Den viser, hvordan partnerskaber mellem frivillige og offentlige organisationer på flere planer kan bidrage til en spirende ny praksis for samskabelse om velfærdsopgaven, og der gives et bud på, hvordan der kan skabes værdi i et spændingsfuldt samarbejde.

Med sommerfugle-modellen udpeges der ikke bare ét svar på ét problematisk og spændingsfyldt samarbejde. Det er derimod et normativt nedslag på arenaen af forskellige tilgange til problemer og løsninger på samarbejdets spændinger og udfordringer. Det understreges, at skal samarbejdet transformeres til samskabelse, må det hele tiden skabes, genskabes og udfolde sig relevant. Der argumenteres for en platform mellem praksis og universitet, der kan understøtte dette, for parterne må selv etablere forudsætningerne for transformationen.

Sommerfugle-modellen er også relevant for samarbejdet om psykisk arbejdsmiljø, for det spejler tilsvarende kompleksitet og håndtering af mange krav til velfærdsopgaven, der løbende forandrer sig, som når der skal arbejdes med Pernille Steen Pedersens nye anerkendelsespraksis, der adresseres i den anden artikel i dette nummer.
ANALISIS PERBEDAAN TINGKAT LITERASI KEUANGAN ANTARA MAHASISWA FAKULTAS EKONOMI DAN MAHASISWA FAKULTAS NON-EKONOMI
Authors: Kusumawardhani Ratih , Cahyani Putri Dwi , Ningrum Nonik Kusuma
Published: February 2020

Penelitian ini bertujuan untuk menguji tingkat literasi keuangan mahasiswa dan karakteristik demografis yang mempengaruhinya. Responden penelitian sejumlah 444 mahasiswa yang berasal dari Fakultas Ekonomi (FE) dan Non Fakultas Ekonomi (Non-FE) di sebuah universitas swasta (PTS) di Yogyakarta. Penelitian ini menggunakan kuesioner dengan indikator literasi keuangan meliputi: basic personal finance, manajemen uang, utang dan kredit, tabungan dan investasi serta manajemen resiko. Metode analisis data menggunakan statistik deskriptif, uji beda, regresi probit dan tobit. Hasil statistik deskriptif menunjukkan tingkat literasi keuangan mahasiswa relatif rendah, yakni sejumlah 37.79%. Terlebih, hasil studi menunjukkan adanya perbedaan literasi keuangan mahasiswa FE dan Non FE serta tahun angkatan. Literasi keuangan paling tinggi dimiliki oleh mahasiswa FE dengan tahun angkatan 2016. Hasil regresi probit dan tobit menunjukkan tahun angkatan dan disiplin ilmu berpengaruh terhadap literasi keuangan. Implikasi penting dari hasil penelitian adalah peran universitas melalui perumusan kurikulum pembelajaran dibutuhkan untuk meningkatkan pemahaman literasi keuangan mahasiswa, khususnya pada aspek tabungan dan investasi.