bluuebunny/crossref_metadata_2025 huggingface dataset:
The « peristerite gap » as an equilibrium between ordered albite and disordered plagioclase solid solution
Authors: Orville Philip Moore
Published: July 2019

There is abundant evidence of a composition gap in the plagioclase series at relatively low temperatures between nearly pure NaAlSi₃O₈ and a more calcic plagioclase in the range Ab₈₀An₂₀ to Ab₇₀An₃₀. This composition gap cannot be an unmixing solvus within the disordered plagioclase (high albite structure) solution series because no significant deviation from ideal mixing was found at 700° C over the composition range Ab₁₀₀ to Ab₅₀An₅₀ (Orville, 1972). Megaw (1962) has pointed out that the ordering scheme of the low albite structure does not permit the « aluminium avoidance principle » to be satisfied for an Al:Si ratio beyond that of 1:3 in pure NaAlSi₃O₈. A highly ordered low albite structure phase is therefore probably stable only for nearly pure NaAlSi308.

Its is suggested here that the « peristerite gap » represents equilibrium between an ordered low albite phase of nearly pure NaAlSi₃O₈ composition and a disordered high albite phase that can contain a significant amount of anorthite component in solid solution. The equilibrium would therefore be represented on a T — X diagram by a two-phase « loop » with a maximum at pure NaAlSi₃O₈ rather than a solvus with a maximum at some intermediate composition.

Geological evidence suggests that the low albite high albite transition temperature for pure NaAlSi₃O₈ is 575 ± 50° C and this is consistent with the thermochemical data of Holm et al. (1968). The effect of plagioclase composition upon the low → high equilibrium temperature has been calculated using the equation :

ln X[NaAlSi₃O₈] (high Ab) = — H⁰[low→high]/R x (1/T — 1/T⁰)

The value for H⁰[low→high] is taken from Holm et al., and T⁰, the low → high transition temperature for pure NaAlSi₃O₈, is assumed to be 823° K (575° C). It is implicit in the form of the equation used that the low albite structure phase remains essentially pure NaAlSi₃O₈ and that the activity of NaAlSi₃O₈ in the high albite structure phase is equal to its mole fraction. Compositions of high albite solid solution coexisting with nearly pure low albite are : 575° C — Ab₁₀₀ ; 525° C — Ab₈₈An₁₂ ; 475° C — Ab₇₆An₂₄ ; 425° C — Ab₆₄An₃₆.
Contribution à l'étude du fer météoritique de Morasko (Pologne)
Authors: Cervelle Bernard , Gasperin Madeleine , Jeanrot R. , Sandréa André Philippe
Published: July 2019

Des études morphologiques (microscope électronique à balayage), chimiques (microsonde électronique), radiocristallographiques (cristal tournant, Weissenberg), et optiques (microréflectométrie), ont été effectuées sur un fragment de la météorite de Morasko.

En plus des ferro˗nickels (kamacite, taenite, plessite) assez classiques, cette météorite contient des plages millimétriques de cohénite (Fe, Ni)₃C et de schreibersite (Fe, Ni)₃P ; les courbes de dispersion des réflectances (λ : 400-700 nm) de tous ces minéraux sont fournies. Ce sont des données nouvelles pour deux d'entre eux. Cohénite : R compris entre 48,7 et 61,1 %. Schreibersite à 40 % de nickel : R₀ varie de 45 % (λ = 400 nm) à 56 % (λ = 700 nm) ; R'e varie de 47 % à 57,9 %.

Des clichés de poudre ont permis de mesurer les dhkl de la cohénite, tandis que les paramètres a et c de la schreibersite ont été déterminés sur un monocristal : a = 0,99 Å et c = 4,45 Å.
La routhiérite, Tl Hg As S3, et la laffittite, Ag Hg As S3, deux nouvelles espèces minérales
Authors: Johan Zdenek , Mantienne Joseph , Picot Paul
Published: July 2019

Les deux espèces minérales ont été trouvées à Jas Roux (Hautes-Alpes), en association avec : pierrotite, stibine, smithite, blende, réalgar, orpiment, pyrite, barytine et d'autres minéraux encore non déterminés.

Routhiérite : Quadratique, avec une maille centrée I ; groupes spatiaux possibles : I4mm, I[-4]m2, I[-4]2m, I 4/mmm, I 422 ; a₀ = 9,977, c₀ = 11,290 Å ; Y = 1 124 Å³ ; Z = 8 ; dx = 5,83. Raies les plus intenses du diagramme de poudre : 4,146 (10) ; 3,525 (8) ; 2,989 (10) ; 2,945 (9) ; 11,870 (7) ; 1,763 (7) Å. Analyses chimiques (microsonde électronique) : Tl 20,4 (19,7) ; Ag 3,8 (4,2) ; Cu 3,9 (3,8) ; Hg 34,7 (34,4) ; Zn 2,0 (2,1) ; As 13,2 (13,2) ; Sb 2,6 (2,9) ; S 19,6 (19,6) ; totaux 100,2 (99,9). Formule cristallochimique : (Tl, Cu, Ag) (Hg, Zn) (As, Sb)S₃. En lumière réfléchie : blanc bleuâtre, très faiblement pléochroïque. Anisotropie faible, réflexions internes rouges, macles polysynthétiques fines ; deux plans de clivage perpendiculaires. Pouvoir réflecteur : 31,7-31,0 (4200 Å), 25,3-24,5 (7000 Å). Microdureté Vickers : 148 kg/mm² (25 g). Nommée en l'honneur de P. Routhier.

Laffittite : Monoclinique, C[2h]⁵ — B2₁/C ; a₀ = 11,484 ; b₀ = 14,020, c₀ = 6,388 Å, β = 90,0° ; V = 1 028 Å³ ; Z = 8 ; dx = 6,15. Raies les plus intenses du diagramme de poudre : 3,505 (7) ; 3,198 (8) ; 3,005 (8) ; 2,682 (10) ; 2,133 (6) Å. Analyse chimique (microsonde électronique) : Ag 21,9 ; Hg 41,0 ; As 15,6 ; S 20,3 ; total 98,8. Formule chimique : AgHgAsS₃. En lumière réfléchie : blanc bleuâtre, nettement pléochroïque à l'air, fortement dans l'huile. Pouvoir réflecteur : 37,7-34,5 (4200 Å), 28,9-26,3 (7000 Å). Anisotropie intense, nombreuses réflexions internes rouge pourpre. Absence de macles. Microdureté Vickers : 115 kg/mm² (25 g). Nommée en l'honneur de P. Laffitte.
Les éclogites et les roches basiques et ultrabasiques associées du massif de Sauviat-sur-Vige, Massif central français
Authors: Coffrant Denis
Published: July 2019

Le massif basique de Sauviat est essentiellement composé d'éclogites et d'amphibolites. Ces roches métamorphiques sont associées à d'abondantes reliques de diverses roches éruptives : allivalites, gabbros anorthositiques, gabbros à olivine ou à augite, microgabbros. Seuls certains gabbros, de composition chimique bien déterminée, ont pu se transformer en éclogites. Les autres roches basiques ont subi une évolution différente.
Constantes cristallographiques des acides hydroxyalkylphosphoniques H2C (OH) PO3H2, H6C3(OH)PO3H2 et des sels H2C (OH) PO3H (Φ NH3) et H2C (OH) PO3Na2, 5H2O
Authors: Brun Gérard , Jourdan Gérard , Norbert Alain
Published: July 2019

Les composés H₂C (OH) PO₃H₂ (I), H₆ C₃ (OH) PO₃H₂ (II), H₂C (OH) PO₃H (Φ NH₃) (III), H₂C (OH) PO₃ Na₂ 5H₂O (IV) ont été obtenus bien cristallisés. Ils appartiennent tous au système monoclinique :

(I) P 2₁/c, a = 5,006 Å, b = 10,067 Å, c = 9,553 Å, β = 116,48° ;

(II) P 2₁, a = 6, 571 Å, b = 7,600 Å, c = 6,219 Å, β = 92,06° ;

(III) P2₁/c, a = 9,139 Å, b = 4,863 Å, c = 21,481 Å, β = 93,77° ;

(IV) Pc, a = 13,096 Å, b = 6,665 Å, c = 6,047 Å, β  = 115,03°.

Les caractéristiques des diagrammes de diffraction sur poudre sont indiquées.
Sur la présence d'étain natif dans le gisement stannifère de l'oued Berkou (Algérie)
Authors: Tchimichkian Georges
Published: July 2019

Dans l'ancien département de Constantine, entre Djidjeli et Philippeville dans la commune d'El-Milia la présence de minerai d'étain a été signalée depuis 1943 par la mission dirigée par J. L. Thiébaut (1). Par la suite dans le massif de roches anciennes, métamorphiques et granulitiques de nombreux filons de greisens stannifères ont été découverts. Les principaux de ces filons se trouvent dans l'Oued Berkou à quelques kilomètres à l'est de l'Oued-El-Kébir et un peu au sud du rivage méditerranéen. Appelé en 1946 pour étudier en détail des prélèvements d'échantillons effectués sur les filons de l'Oued Berkou, j'ai pu constater que la cassitérite y était toujours accompagnée par la columbite tantalifère mais d'une manière subordonnée et en proportion variable. Aussi la présence constante du chrysobéryl y a été mise en évidence, de même que celles du xénotime et de la triphylite, mais ces deux espèces ne se rencontrent que sporadiquement.

Enfin, exceptionnellement, dans certains filons on trouve de l'étain natif, qui se présente en particules laminées (à cause du broyage). La quantité d'étain natif obtenue dans les concentrés était largement suffisante pour faire une analyse chimique concluante et pour faire des mesures de densité (7,15). Dans un échantillon de greisen on a pu observer sur un amas de cristaux de cassitérite une pointe brillante, mais si fine qu'il était impossible d'envisager l'analyse.

Les teneurs moyennes des filons de l'Oued Berkou donnèrent pour la cassitérite 1 kg/t, pour la columbite 0,2 kg/t, pour le chrysobéryl 0,2 kg/t et pour l'étain natif 0,015 kg/t.
PERENCANAAN PENGUKURAN KERJA DALAM MENENTUKAN WAKTU STANDAR DENGAN METODE TIME STUDY GUNA MENINGKATKAN PRODUKTIVITAS KERJA PADA DIVISI POMPA MINYAK PT BUKAKA TEKNIK UTAMA TBK.
Authors: Rully Tutus , Rahmawati Noni Tri
Published: July 2019

ABSTRACTThe purpose of this study was to determine the workers planning work measurement, to determine the productivity of the workers, and to determine the measurement of work in improving the productivity of workers. The method used is a case study and one of measurement method used is a work time study. Results and discussion of this research is a discrepancy between theory and phenomena that occur in the company, that there are some workers who use idle time and personal time more than 20% (96 minutes) of total working time. Lack supervision on the discipline of working time and standard time greatly affect the productivity levels of workers. With the use of a good standard time, labor productivity increased as indicated by the number of units produced of two workers from 11 units to 14 units.Keyword: Measurement of work, time standards and work productivity standards
PENGARUH TINGKAT KEPATUHAN WAJIB PAJAK ORANG PRIBADI TERHADAP PENERIMAAN PAJAK PENGHASILAN ORANG PRIBADI PADA KPP PRATAMA CIBINONG
Authors: Simamora Patar , Suryaman Deni
Published: July 2019

ABSTRACTTax is one source of state revenue is used to finance the household of the State and individual taxpayerswho have responsible as a taxpayer who will increase the number of admissions personal income tax, butit does not increase the acceptance of personal income tax, when in reality the level of complianceindividual taxpayers still perceived remains low during this time. The goals to be achieved is to determinethe Effect of Individual Taxpayer Compliance on the Personal Income Tax Revenue on KPP PratamaCibinong. The method I use is descriptive analysis method which defines Effect of Individual TaxpayerCompliance to the Personal Income Tax Revenue on KPP Pratama Cibinong. Based on the research thathas been done, the writer can conclude that the level of the individual taxpayer Kepatuihan effect onPersonal Income Tax Revenue In KPP Pratama Cibinong.Keywords: Level of Compliance, TIN Registered, submission of tax returns, Payment of Tax, Tax ReceiptsOP.
PENGARUH HASIL ANALISIS FUNDAMENTAL TERHADAP RETURN SAHAM PT RAMAYANA LESTARI SENTOSA TBK
Authors: Herdiyana Herdiyana , Kartika Kartika
Published: July 2019

ABSTRACTThe company can be knowledge have a good fundamentals if the company has current assets that are notbloated and mediocre sales, total assets and total capital is greater than the total debt, and the value ofEarning Per Share has a positive growth over the last five years. The higher the earning per share, thehigher the stock price. This contrasts with the fact that of the PT Ramayana Lestari Sentosa, Tbk becausethe company has current assets increased growth while the sales growth rate decreased in the period2008-2009. The method used in this research is explanatory survey. The study states that the resultsobtained in the Current Ratio and Debt to Equity Ratio, due to the variable multikolinearitas problemoccurs during testing. Total Asset Turnover and Net Profit Margin partially influence on stock prices.Total Asset Turnover partial effect on stock returns, while Net Profit Margin partially no effect on stockreturns. Simultaneously Total Asset Turnover and Net Profit Margin is the result of fundamental analysisinfluence on stock prices and stock returns.Keywords: Current Ratio, Debt to Equity Ratio, Total Asset Turnover, Net Profit Margin, Stock Price,Dividend Yield.
Analisis Karakteristik Pengunjung dan Tingkat Hunian Kamar di Papyrus Tropical Hotel, Bogor (Analysis Characteristic of Visitors and Occupancy Rates in Papyrus Tropical Hotel, Bogor)
Authors: Yudha Aditya Prima
Published: July 2019

AbstractRoom occupancy rate indicates the volume ofguests at the hotel in a period. Room occupancyrate is the main parameter to see the success ofa service hospitality. The goal of this research isto analyse characteristics of visitors and thedevelopment level of occupancy rooms in thePapyrus Tropical Hotel, making forecastingoccupancy rates for next one year (short term),and analyze the profitability of Papyrus TropicalHotel. Analysis of attitudes of visitors on thisresearch using model multiatribut Fishbein andthe methods of forecasting, was used singleexponential smoothing and double exponentialsmoothing. The results shown that overallvisitors have very positive attitudes towardsPapyrus Tropical hotel with a total score ofFishbein 142,37. Forecasting results for roomoccupancy rate percentages, in 2012 is 47,94percent This result has an increase 5.12 percentfrom 2011 with achievement of operating profitsRp. 983.428.275.Keyword: Occupancy rates, forecasting method,characteristic of visitors
ANALISIS KEBIJAKAN PEMELIHARAAN MESIN DALAM RANGKA MEMINIMUMKAN BIAYA PEMELIHARAAN PADA PT PARAMOUNT BED INDONESIA
Authors: Rully Tutus , Putri Carolina Feronika
Published: July 2019

ABSTRACTThis study aimed to describe how the engine maintenance performed by PT Indonesia Paramount Bed inminimizing the cost of maintenance pasa press machine. The Research was about on engine maintenance inminimizing the cost of maintenance at PT. Paramount Bed Indonesia by using quantitative data and datasources that used are primary and secondary. The method of analysis that used in the study is the case studymethod. The company has been doing engine maintenance in accordance with the existing theory. But themaintenance of the company is not optimal because pasa production process still occurs frequently stopedengine suddenly. Therefore, companies should evaluate the maintenance periodically to the next productionrun properly and damage to the product that occurs can be less.Keywords: Maintenance of the machine and the Minimum Cost
STRATEGI BERSAING DIVISI BISNIS KARTU PADA PT BANK BNI SYARIAH
Authors: Azzubaidi Salmah Hadi
Published: July 2019

ABSTRACTThis study aims to analyze the opportunities and threats faced by the BSK Division of BNI Sharia, also possessed strengths and weaknesses BSK Division of BNI Sharia in developing the only Sharia-based credit card in Indonesia. Based on the result of the external environment analysis, it can be identified there are 11 opportunities factors and 6 threats factors for the BSK Division which can becompiled into EFE matrix, besides these factors affect the industry and the company's current strategies response to these factors. From the analysis of the internal environment above, it can be identified there are 6 strengths factors and 8 weaknesses factors of the BSK Division that can becompiled into IFE matrix, besides these factors affect the industry and the company's current strategies response to these factors. The analysis results of internal and external environment combined using matrix SFAS (Strategic factor analysis summary) to select the dominant factors that influence BSK Division significantly. Then analysis is needed to determine BSK Division market position by using BCG matrix, BSK Division's competitive position against the credit card industry with Grand Strategy, and positioning the BSK Divisions portfolio business with IE matrix. Determining the strategy that will be implemented by using matrix QSPM is the further step. The strategies which has determined previously, will be formulated by comparing the external factors with internal factors using the SWOT matrix. In order to run this strategy, its necessary to shape it down into the functional level strategies by translating the chosen strategy to four perspectives: financial, customer, internal business process and learning growth using a balanced scorecard analysis tool, with results summarized in the map strategy. Acquiredbusiness strategies based on the analysis of external and internal to the BSK Division BNI Sharia arethe development strategy andmarket penetrationstrategy.Keywords: SWOT and Balanced Scorecard.
(Jurnal Ilmiah Manajemen Fakultas Ekonomi) Volume 2 No. 1 Tahun 2016 Edisi 2, Hal. 41-52 41 PENGARUH KINERJA KEUANGAN TERHADAP RETURN SAHAM PADA PERUSAHAAN SUB SEKTOR OTOMOTIF YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Mulya Yudhia , Turisna Ririn
Published: July 2019

Penelitian ini bertujuan untuk menganalisis pengaruh laporan keuangan, rasio solvabilitas (Long Term Debt to Equity Ratio), rasio profitabilitas (Return On Equity, rasio nilai pasar (Earning Per Share, Price Earning Ratio, dan Price to Book Value) terhadap return saham. Metode analisis yang digunakan adalah statistik inferensial, menggunakan analisis regresi linier berganda, uji asumsi klasik, uji t dan uji F dengan aplikasi SPSS. Koefisien untuk R square disesuaikan = 0.825 berarti bahwa 82,5% dari return saham dijelaskan oleh LTDR, ROE, EPS, PER, dan PBV faktor dan 17,5% dijelaskan oleh variabel lain. Hasil uji F menunjukkan bahwa secara simultan LTDR, ROE, EPS, PER, dan PBV berpengaruh signifikan terhadap return saham dengan F hitung 31,160 ? F tabel 2,73. Sementara t tes menunjukkan bahwa sebagian LTDER memiliki efek negatif yang signifikan terhadap return saham dengan t hitung dengan t tabel ? (-7,669 ? -2,05183). Kemudian, variabel ROE tidak berpengaruh signifikan terhadap return saham dengan t hitung < t tabel (-5.510 <2,05183). Sementara, variabel EPS berpengaruh signifikan positif terhadap return saham dengan t hitung < t tabel (5,061?2,05183). Variabel PER tidak berpengaruh terhadap return saham dengan t hitung < t tabel (-1.372 <2,05183) dan variabel PBV tidak berpengaruh terhadap return saham dengan t hitung < t tabel (-0,2014 <2,05183).Keyword: Long Term Debt to Equity Ratio (LTDR), Return on Equity (ROE), Earning Per Share (EPS), Price Earning Ratio (PER), Price Book Value (PBV) dan Return Saham.
EVALUASI KINERJA OPERASIONAL PUSAT PELAYANAN KESEHATAN MASYARAKAT DI KOTA BOGOR
Authors: Herdiyana Herdiyana
Published: July 2019

Abstrak Tujuan dari penelitian ini adalah untuk mengidentifikasi faktor-faktor lingkungan yang paling penting yang menyebabkan ragam pada kinerja Pusat Pelayanan Kesehatan Masyarakat (Puskesmas), mengukur efisiensi relatif Puskesmas umum di sektor publik menggunakan DEA, dan memeriksa intensitas dampak faktor-faktor lingkungan terhadap efisiensi relatif Puskesmas. Metode analisis data yang akan diterapkan adalah Data Envelopment Analysis (DEA), terdiri dari analisis kuantitatif dan analisis kualitatif. Hasil pengukuran efisiensi relatif Puskesmas umum di sektor publik menggunakan DEA model BCC (asumsi VRS) orientasi input dan output diperoleh dari enam Puskesmas di Kota Bogor, terdapat 4 Puskesmas yang masuk dalam kategori Puskesmas efisien (Achieved 100%), diantaranya Puskesmas Bogor Timur, Puskesmas Kayu Manis, Puskesmas Bogor Selatan dan Puskesmas Tanah Sareal. Untuk Puskesmas yang tergolong dalam Puskesmas inefisien diantaranya adalah Puskesmas Warung Jambu (Achieved 91,16%) dan Puskesmas Sempur (Achieved 93,75%). Kata kunci: Faktor Lingkungan, Puskesmas, Efisiensi Kinerja, Data Envelopment Analysis (DEA)
PENDEKATAN KUANTITATIF SEBAGAI SALAH SATU ALTERNATIF METODE PEMECAHAN MASALAH
Authors: Atika Dewi
Published: July 2019

ABSTRAKPemecahan masalah dengan menggunakan pendekatan kuantitatif, semakin banyakdipergunakan baik dikalangan pemerintah maupun kalangan bisnis. Hal ini dikarenakanpemecahan masalah dengan pendekatan kuantitatif diharapkan di satu sisi tujuan dapattercapai secara optimal dan pada sisi yang lain dengan adanya pemecahan masalah tersebutbiaya operasional yang dikeluarkan adalah serendah-rendahnya yaitu denganmempergunakan sumberdaya yang langka dan mahal secara optimal yang pada akhirnyatujuan dapat dicapai tanpa harus mengeksplorasi seluruh sumberdaya yang ada.Kata kunci: Program Linier, Pendekatan Kuantitatif
PE NGARUH P ENGENDALIAN PIUTANG USAHA DALAM M EMINIMALKAN PIUTA NG TAK TERTAGIH PADA PT GAYA SASTRA INDAH
Authors: Timuriana Tiara , Nasution Risti Eni
Published: July 2019

ABSTRAKPT Gaya Sastra Indah yang dalam kegiatan usahanya melakukan penjualan secara tunaidan secara kredit, namun pada umumnya penjualan yang dilakukansecara kredit lebih seringdigunakan karena dapat meningkatkan volume penjualan. Namun, penjualan kreditmenyebabkan timbulnya suatu tagihan berupa piutang usaha.PT Gaya Sastra Indah berlokasi di Jl. Pulo Gadung II E/3 Jakarta. Maksud dan tujuandari penelitian ini adalah: (a)untukmengetahui penerapan pengendalianpiutang usaha; (b)untuk mengetahui upaya yang dilakukan manajemen dalam meminimal piutang tak tertagih;dan (c) untuk mengetahui pengaruh pengendalianpiutang usaha dalam meminimalkanpiutang tak tertagih. Indentifikasi masalah dalam penelitian ini adalah: (a) bagaimanapenerapan pengendalian piutang usaha; (b) bagaimana upaya untuk meminimalkan piutangtak tertagih; dan (c)bagaimana pengaruh pengendalianpiutang usaha dalam meminimalpiutang taktertagih.Berdasarkan hasil penelitian dapat disimpulkan bahwa dengan naiknya persentasepiutang yang lewat jatuh tempo dari tahun ke tahun, semakin lambatnya perputaran piutang,dan semakin lamanya periode rata-rata pengumpulan piutang, maka penulis menyimpulkanbahwa pengendalian terhadap piutang belum efektif.Kata kunci:PengendalianPiutang, Piutang Tak tertagih, Pemberian Kredit,Penagihan,Kebijakan Pengumpulan Piutang
ANALISIS FAKTOR EKSTERNAL DAN INTERNAL UNTUK MENENTUKAN STRATEGI PEMASARAN PADA CV CERTOWIN MULTI TRADING INDONESIA
Authors: Ramdani Sri Hidajati , Supriyat Firman
Published: July 2019

ABSTRAKProduk industri air Minum Dalam Kemasan (AMDK) merupakan salah satu komoditi utama masyarakat di seluruh dunia. Maka dari itu strategi bersaing yang secara umum terjadi adalah price competition. Untuk menghasilkan kualitas yang baik perusahaan harus memperhatikan faktor internal dan faktor eksternal dalam melakukan strategi untuk bersaing dengan perusahaan lain agar dapat mempertahankan eksistensinya dan mendapatkan laba yang lebih tinggi.CV Certowin Multi Trading Bogor Indonesia merupakan salah satu perusahaan yang kegiatannya memproduksi air mineral dalam kemasan. CV Certowin Multi Trading Bogor Indonesia sempat memproduksi air mineral dalam bentuk galon, botol dan cup, yang baru bergerak sejak tahun 2005, sehingga masih banyak kendala-kendala yang dialami dari eksternal perusahaan maupun internal perusahaan.Metode analisis yang digunakan penulis dalam penelitian ini adalah analisis deskritif, analisis SWOT, analisis BCG dalam melihat hubungan antara variable. Adapun hasil dari penelitian ini yaitu strategi pemasaran menunjukkan bahwa posisi persaingan berada di atas rata-rata, dan dari hasil analisis faktor internal dan eksternal dapat diketahui bahwa posisi perusahaan berada pada kuadran V yang menunjukkan bahwa strategi pemasaran yang digunakan perusahaan sudah tepat.Kata kunci: faktor eksternal, faktor internal, strategi pemasaran
PENGARUH PERSONAL SELLING TERHADAP PENINGKATAN PENJUALAN PRODUK DOUBLE PAN PADA PT DAHLIA DEWANTARA BOGOR
Authors: Husnul Yetty , Pratiwi Asti Ismutia
Published: July 2019

ABSTRAKPromosi dengan menggunakan personal selling ini banyak dilakukan oleh berbagai perusahaan. Salah satu perusahaan yang menggunakan personal selling ini adalah PT. Dahlia Dewantara. Kegiatan personal selling yang dilakukan oleh PT. Dahlia Dewantara ini yaitu melalui team demo. Penulis meneliti perusahaan ini dikarenakan terjadinya penurunan penjualan pada bulan-bulan tertentu pada tahun 2011.Tujuan dari penelitian ini adalah untuk mengetahui personal selling yang dilakukan oleh PT. Dahlia Dewantara dalam memasarkan berbagai produk double pan, untuk mengetahui peningkatan penjualan produk double pan yang dialami oleh PT. Dahlia Dewantara, untuk mengetahui pengaruh personal selling terhadap peningkatan penjualan produk double pan pada PT. Dahlia Dewantara. Metode yang digunakan untuk mengetahui pengaruh personal selling terhadap penjualan produk double pan PT. Dahlia Dewantara adalah metode penelitian kualitatif survey.Hasil pengolahan data menghasilkan : Hasil analisis pada biaya personal selling didapatkan hasil biaya rata-rata biaya gaji dan biaya transportasi di tahun 2011 pada setiap bulannya adalah 0%. Ini terjadi karena biaya gaji dan biaya transportasi untuk setiap bulannya di tahun 2011 tidak berubah. Dan biaya yang dikeluarkan untuk bonus sebesar Rp2.759.000 dengan peningkatan persentase biaya transportasi sebesar 2,85%. Disimpulkan biaya yang paling besar adalah biaya bonus dan biaya paling kecil biaya gaji dan biaya transportasi, secara keseluruhan penerapan biaya personal selling sudah cukup baik. dapat dilihat dari hasil penjualan pada tahun 2011 sebesar Rp348.480.000, dengan rata-rata penjualan -1,73% setiap bulannya. Rata-rata peningkatan penjualan yang sebesar -1,73% masih belum baik. Hasil dari program SPSS 17.0 for windows, diperoleh koefisien regresi. Y = -8,384 + 0,000 X1 + 0,000 X2 + 87,548 X3. (R) sebesar 812. Dari koefisien determinasi (R2) sebesar 66%. Nilai ini menunjukan sumbangan pengaruh biaya gaji, biaya transportasi dan biaya bonus terhadap peningkatan penjualan. Pengujian secara simultan X1, X2, X3 terhadap Y melalui Uji t dengan ? 0,05 dan ttabel 1,860. Dari tabel diperoleh nilai thitung = 4,404 > ttabel = 1,860 maka H0 di terima dan nilai sig. lebih kecil dari nilai probabilitas 0,05 atau nilai 0,00 < 0,05. sehingga model dinyatakan berarti atau signifikan. Maka personal selling berpengaruh terhadap penjualan double pan pada PT. Dahlia Dewantara Bogor.Kata Kunci: Personal selling,Volume Penjualan
ANALISIS KEBIJAKAN STABILISASI HARGA MINYAK GORENG INDONESIA
Authors: Sunarta Ketut
Published: July 2019

Tujuan penelitian ini adalah untuk menjelaskan gejolak harga minyak goreng di dalam negeri dan mempelajari upaya pemerintah dalam menstabilkan harga minyak goreng. Komoditas ini merupakan komoditas penting karena termasuk sembilan bahan pangan pokok dan menyangkut kesejahteraan rakyat banyak.Kebijakan stabilisasi harga minyak goreng domestik dilakukan baik kebijakan pada sisi input maupun kebijakan pada sisi output. Dari sisi input, intervensi kebijakan dilakukan melalui kebijakan Domestic Market Obligation (DMO) dan pengenaan Pajak Ekspor Progresif (Progressive Tax Export). Hampir 70% industri minyak goreng sawit di Indonesia memiliki karakteristik pola pengusahaan yang terintegrasi secara vertikal. Sehingga kebijakan yang menghambat pemasaran produk pada bagian hulu (output berupa CPO) akan dialihkan sebagai beban (bahan baku/input) pada proses produksi berikutnya sehingga akan mempengaruhi kenaikan harga produk pada lini hilir (output berupa minyak goreng).Secara kumulatif potensi penurunan margin keuntungan yang ditimbulkan akibat dari implementasi kebijakan pemerintah pada lini produksi hulu dapat dikompensasikan dengan sempurna oleh pelaku usaha melalui kenaikan harga produk yang dihasilkan lini produksi hilir.Intervensi kebijakan dari sisi output Minyak Goreng sawit dilakukan melalui kebijakan PPN DTP dan program Minyakita, dan hasil studi menemukan bahwa kebijakan ini relatif tidak berpengaruh terhadap penurunan harga minyak goreng di dalam negeri.Kata kunci : Stabilisasi harga, Domestic Market Obligation, Pajak Ekspor
ANALISIS PERBANDINGAN ATAS MODEL REVALUASI ASET TETAP SESUAI PSAK NO. 16 (REVISI 2007) DAN DAMPAK PERPAJAKANNYA MENURUT UNDANG-UNDANG PAJAK
Authors: Pribadi Chandra , Nurmiati Nurmiati
Published: July 2019

The purpose of this study was to determine how the impact of revaluation of fixed assets to corporate taxation. This research was conducted in PDAM Tirta Jaya Mandiri Sukabumi. The method of analysis in this research is descriptive qualitative non-statistical (non Descriptive Statistics). The results of the research that revaluation memiliiki impact on the final income tax where the impact of the activities of revaluation of fixed assets is the excess of the revaluation of fixed assets subject to final tax of 10%. Companies can save on taxes by 7% (assuming the petition filed since October 31, 2015 until December 31, 2015 and charged at 3%). Companies can save on taxes by 6% (assuming the petition filed since January 1, 2016 until the date of June 30, 2016 and charged at 4%) or save 4% (assuming the petition filed since July 1, 2016 until December 31, 2016 and charged at 6%). Discount rate provided by the government in 2015 was never used by the company, whereas the discount rate is the opportunity for the company to undertake the revaluation (revaluation) of fixed assets. Companies should consider doing a reassessment (revaluation) on fixed assets in return taking into account the positive impact for the company arising from such activities.Keywords: PSAK No.16, Revaluation of Fixed Assets, Fixed Asset Revaluation Impact.
PENGARUH CURRENT RATIO, DEBT TO ASSET RATIO, TOTAL ASSET TURNOVER DAN INFLASI TERHADAP RETURN ON ASSET
Authors: Supardi Herman , H. Suratno H. Suratno , Suyanto Suyanto
Published: July 2019

This study aims to determine how much influence the current ratio, debt to asset ratio, total asset turnover and inflation on return on assets in registered cooperatives in the Department of Cooperatives, Small and Medium Enterprises, Trade and Industry Indramayu district in 2010-2014 so that it can be used a reference to the management in decision making.This study uses the population, namely Employees Cooperative Republic of Indonesia registered KUKM, Industry and Trade of Indramayu district, 2010-2014, as many as 57 KPRI. The sample in this study amounted to 45 samples by purposive sampling method, using secondary data from the Report of the Annual Member Meeting. The tools used are multiple regression analysis. From this study we concluded: Current ratio variable and inflation does not affect the return on assets, the variable debt to asset ratio and total asset turnover variables affect the return on assets, simultaneously current ratio, debt to asset ratio, total asset turnover and inflation effect on return on assets. It can be concluded that the current ratio is too high to be caused by the amount of current assets that are unemployed or bottlenecks receivables.Keywords: Cooperative, Current Ratio, Debt to Asset Ratio, Total Asset Turnover, Return on Assets Inflation
PERSEPSI MAHASISWA FAKULTAS EKONOMI MENGENAI PENGGELAPAN PAJAK (STUDI PADA MAHASISWA FAKULTAS EKONOMI UNIVERSITAS WIJAYA KUSUMA SURABAYA)
Authors: Tumewu James , Wahyuni Wiwin
Published: July 2019

Tax evasion is a tax deductible scheme that is owed by violating the provisions of taxation (illegal). Tax evasion is usually done by the company by making false invoices, not recording some sales, or preparing fake financial statements, but the practice of tax evasion like this is often caught, thus the mode of tax evasion is now changing. Perception is the response of something or is the process of knowing some things through the senses. This research is interested to prove the perception of the students of economics faculty regarding the tax evasion, where these students have received taxation class and practice. This study uses questionnaires to obtain students perception data, and use purposive sampling in obtaining sample research. Data analysis technique used is multiple-linear regression. The result of research shows that only discrimination variables affect the tax evasion based on the perception of the students of economics faculty, while the variables of justice, taxation system and understanding of taxation do not affect tax evasion based on the perception of the students of Economics Faculty, Wijaya Kusuma Surabaya University.
PENGARUH BIAYA KUALITAS TERHADAP TINGKAT PENJUALAN PADA PT MITRA SEJATI MULIA INDUSTRI
Authors: Endah Lestari Retno Martanti , Hakim Muhammad Mahdi
Published: July 2019

ABSTRAK PT Mitra Sejati Mulia Industri adalah perusahaan yang bergerak di bidang jasa CMT (cutting, making, trimming) dengan memproduksi polybag dari berbagai jenis dan ukuran sesuai dengan permintaan/pesanan pelanggan. Dalam penelitian ini peneliti memilih divisi polybag sebagai tempat penelitian disebabkan produk tersebut baru berkembang di perusahaan tersebut yang bergantung dengan tingkat pesanan pelanggan sehingga perusahaan harus mampu menciptakan produk yang sesuai dengan harapan pelanggan. Metode penelitian ini menggunakan analisis regresi berganda dan analisis statistik deskriptif dengan menggunakan control chart (peta kendali). Hasil penelitian diperoleh secara keseluruhan biaya kualitas mengalami peningkatan setiap tahunya, akan tetapi biaya-biaya tersebut secara keseluruhana dapat dikendalikan dengan baik oleh perusahaan. Peningkatan penjualan perusahaan dipengaruhi oleh biaya kualitas sedangkan sisanya dipengaruhi oleh faktor lain. Secara simultan biaya kualitas yang terdiri dari biaya pencegahan, biaya penilaian, biaya kegagalan internal, dan biaya kegagalan eksternal berpengaruh terhadap tingkat penjualan pada PT. Mitra Sejati Mulia Industri selama tahun 2009-2012. Secara parsial variabel biaya penilaian (X2), biaya kegagalan internal (X3), dan biaya kegagalan eksternal (X4) berpengaruh secara signifikan terhadap tingkat penjualan, sedangkan variabel biaya pencegahan (X1) tidak berpengaruh secara signifikan terhadap tingkat penjualan.Kata Kunci: Biaya Pencegahan, Biaya Penilaian, Kegagalan Internal, Kegagalan Eksternal, dan Tingkat Penjualan.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, KEBIJAKAN DIVIDEN DAN TINGKAT SUKU BUNGA TERHADAP NILAI PERUSAHAAN
Authors: Maimunah Siti , Hilal Suhaila
Published: July 2019

ABSTRACTThe management company has a goal to enhance the value of the company through the implementation of financial decisions consisting of investment decisions, financing decisions, and dividend policy. Therefore, the implementation should be done carefully and precisely, given any financial decisions taken will affect other financial decisions and will have an impact on the achievement of company objectives. This study aims to determine whether the investment decisions (Capital expenditure to book value of assets), the decision of funding (debt to equity ratio) and dividend policy (dividend payout ratio) affects the value of the company (Price Book Value) either simultaneously or partially on the PT Mayora Indah, Tbk. period 2004-2013 using secondary data from the financial statements and the price of the shares of PT Mayora Indah Tbk. within the last ten years from 2004 to 2013. The analysis method of multiple linear regression analysis is presented using SPSS version 21. Results of the study revealed that (1) the outcome of the investment conveyed a partially negative effect on the value of the company, (2) the decision is funding a partially positive effect on firm value, (3) partial dividend policy does not affect the value of the company, and (4) simultaneously or jointly variable investment decisions, financing decisions, and dividend policy portrayed a positive effect on firm value. Additionally, variable investment decisions, financing, and dividend policy decisions affect the value of the company, amounting to 83.5% while the remaining 16.5% is influenced by other variables not included in the regression model.Keywords : fixed asset growth, Total Asset, Total debt, Total Equity, Dividend per Share, Earning per Share, Stock Price, Price Book Value
Faktor-faktor yang mempengaruhi kebijakan dividen pada perusahaan non keuangan di Indonesia
Authors: PERMANASARI MEIRYANANDA
Published: July 2019

The purpose of this research is to examine the variables that influence dividend policy on non-financial companies in Indonesian and to get the empirical evidence whether variables being respectively examined were financial performance, firm size, financial leverage, board independence, free cash flow, firm growth, liquidity, earnings per share, and net profit margin. Dividend payout ratio was used as proxies of dividend policy. The population of this research is 413 non-financial companies. Sampling techniques that used in this research is purposive sampling. There are 73 non-financial companies listed from 2010 to 2012 which met the criterion used as sample. Analysis method of this research is multiple regressions. The result of this research conclude that financial performance, firm size, free cash flow, firm growth, and earnings per share have influence toward dividend policy. Other variable such as financial leverage, board independence, liquidity, and net profit margin don’t have influence to dividend policy.
Faktor-faktor yang mempengaruhi realisasi penerimaan pajak bumi dan bangunan sektor pedesaan dan perkotaan di kabupaten Bangka Tengah
Authors: FEBRIANTI MEIRISKA
Published: July 2019

The purpose of this research is to examine the effect of the taxpayers, the population, the area, the amount of the building, gross regional domestic product towards the realization of property tax  in Central Bangka District. The object of this research is property tax’s revenues received by the municipal governments of Central Bangka District. The population in this research is all of the villages in Central Bangka District which are 67 Villages. Samples that used in the research are 250 samples,  from 50 Villages from 2010 to 2014. The data used in this research is secondary data. The result of this research are the number of taxpayers have an effect on realization of property tax, the number of population has an affect on the realization of property tax, the area has an effect on property tax, the building area has an effect on realization of property tax and the gross regional domestic product has no effect on realization of property tax.
Faktor-faktor yang mempengaruhi kebijakan hutang perusahaan non keuangan publik
Authors: SORAYA SORAYA , PERMANASARI MEIRYANANDA
Published: July 2019

The purpose of this research is to get an empirical evidence about influence of non-debt tax shield, tangibility, profitability, growth, size, manajerial ownership, institutional ownership, dividend policy, business risk, and investment opportunity set on debt policy. The population of this research are allnon financial companies listed in Indonesia Stock Exchange (IDX) from the period of 2010 to 2013. Sample selection procedure carried out by implementing purposive sampling method with total sample 33 non financial companies. Data are analyzed using multiple regression analysis. The result indicates that non-debt tax shield, tangibility, profitability, growth, size, institutional ownership, and dividend policy have influence toward debt policy. Other independent variables such as manajerial ownership, business risk, and investment opportunity set do not have influence toward debt policy.
Pengaruh tangibility, profitability, liquidity, firm size dan non debt taxshield terhadap capital structure pada sektor pertanian
Authors: TAMAM DEDE BADRU , WIBOWO SATRIYO
Published: July 2019

The purpose of this research is to test and analyze empirically the influence of tangibility, profitability, liquidity, firm size and non-debt tax shield toward capital structure. The object of this research is agriculture sector companies that listed in Indonesia Stock Exchange period 2008-2014. The purposive sampling is used as sampling technique, where 14 companies met the criteria and were analyzed using eviews 8 panel data regressions with random effect model to test the hypothesis. The results of this research shows that liquidity and firm size influence capital structure, while profitability, tangibility and non-debt tax shield do not influence capital structure.
Investigation of the structure and mechanism of the reaction of synthesis of monoalkyl(C8-C12) phenolformaldehyde oligomers modiﬁed by imidazolines based on natural petroleum acids and polyamines using method of IR-spectroscopy
Authors: Amiraslanova M. N. , Abdullayeva N. R. , Aliyeva L. I. , Rustamov R. A. , Akhmedbekova S. F. , Azizbeyli E. I. , Aliyeva Sh. R. , Mammadzade F. A. , Aliyeva A. P.
Published: July 2019

The structures of novolac monoalkyl(C8-C12)phenol-formaldehyde oligomers, modiﬁed with imidazolines based on natural petroleum acids and polyamines-diethylenetriamine, triethylenetetraamine, polyethylenepolyamines were investigated by IR-spectroscopy. As a result of the analysis of the IR-spectra of the initial and ﬁnal products, the reaction mechanism is proposed.
Non-isothermal process of viscoelastic polymer fi lm casting
Authors: Вaranov A. V.
Published: July 2019

The steady-state non-isothermal process of viscoelastic fl at polymer fi lm casting is considered. The polymer melt is extruded through a fl at die, subjected to uniaxial stretching and at the same time air cooling, and then fi nally cooled down on a chill roll. It is assumed that the fi lm is wide enough, the distance between the extruder die and the cooling roller is minimal to such an extent that it is possible to neglect change of width of a fi lm in the course of longitudinal stretching. It is also believed that the forces of gravity, inertia and surface tension can be ignored. From a rheological standpoint, polymer melt is the viscoelastic fl uid. The upper-convective Maxwell model with temperature-dependent viscosity is used. The problem is solved by a numerical method of fi nite diff erences.
Method for determining the temperature characteristics of the glass-transition region of polymeric materials using dielectric analysis. Part 2. Testing.
Authors: Ivanitsky A. S. , Kordo A. A. , Boyko L. I. , Tomchani O. V.
Published: July 2019

The paper presents specifi c features and experimental results of the procedure proposed in Part 1 (N3-4/2019) to determine temperature characterstics of glass-transition region of polymers and polymer composites using dielectric analysis.
Properties nanocomposites on the basis of vezuvian and the copolymer of ethylene with hexene
Authors: Kakhramanov N. T. , Bayramova I. V. , Mammadli U. M. , Ismailzade A. D. , Osipchik V. S.
Published: July 2019

Findings of investigation of infl uence of concentration and particle size of a connatural mineral of Azerbaijan vezuvian on the basic physical-mechanical properties of composites on the basis of a copolymer of ethylene with hexene are resulted. It is positioned that is comparative the best rheological and deformationlyof strength properties possess nanocomposites. It is shown, joint infl uence vezuvian and an amendment of dioxide of aluminium on qualitative characteristics nanocomposites.
Structure and calculation of ﬁller content in particle-ﬁlled polymer composites in mass and volume units
Authors: Simonov-Emelyanov I. D.
Published: July 2019

The paper presents the data of calculations of the structure and composition of particle-ﬁlled polymer composites with various ﬁllers and polymer matrices. It is shown that the parameters of the structure, the ﬁller content of composite, as well as the dependencies of properties on the parameters of the structure should be presented only in volume units (vol. fractions or vol. %). Calculations of the compositions in mass units are allowed for the calculation of weighing in composites manufacturing.
Evaluating firms’ financial performance in textile industry of Romania
Authors: HADA TEODOR , BARBUTA MISU NICOLETA , AVRAM TEODORA MARIA
Published: July 2019

Assessing the financial performance of a firm or sector is an important issue for managers, investors and business
partners. The basic information used for financial performance assessment is found in financial statements. The accuracy
of the method used for this evaluation depends on the accuracy of financial statements provided by firms that reflect the
activity developed. In this paper we propose an aggregated index for evaluation the financial performance, based on
11 selected financial rates. The method was applied on a sample of 82 medium-sized companies acting in the Romanian
textile sector. Textile industry is an industry with tradition and an important sector of Romanian economy, both in terms of
the contribution to gross domestic product and export growth; it has undergone in the last 20 years a difficult period of
transformation and adaptation to a changing market, but has a competitive advantage reported to the European one,
mainly due to low-cost labour force. The research results show the hierarchy of the textile firms after financial performance
score, 42.68% of firms having a score above sector average. The results are useful, especially to managers, by improving
decision making of business funding and development, forecasting the future financial performance, selecting business
partners, making profitable investments, and to financial analysts in fulfilment of business objectives
Aspects of the hydrophobic effect sustainability obtained in plasma
for cotton fabrics
Authors: AILENI RALUCA MARIA , CHIRIAC LAURA , SUBTIRICA ADRIANA , ALBICI SILVIA , CRISTIAN DINCA LAURENTIU
Published: July 2019

This paper presents several aspects concerning the life cycle assessment (LCA) for 100% cotton fabric treated with
different types of Fluor compounds using RF plasma technology and foulard technology, in order to obtain the hydrophobic
effect. To highlight the effects obtained by RF (radio frequency) plasma technology was conducted in parallel a study about
hydrophobic effect obtained using a dispersion of fluorine compound (NUVA TTC) on foulard. The conclusions of the study
were that if we use the plasma treatment for hydrophobic effect then this would influence the environment negatively by
warming generated by gases and power consumption, when using the foulard method and chemical substances already
established, the impact would consist of increasing the consumption of fossil flues, respiratory inorganics, and climate
change. We analyzed the life-cycle inventory (LCI) and life-cycle assessment (LCA) using SimaPro software and
Eco-indicator 99. For obtaining the LCI, we used to input and output technical data, from the plasma / foulard process, and
the SimaPro software for generating the LCA based on these data. The input data about raw material, energy, chemical
substances, have been collected by direct measurements on machinery, device logs and specifications of the equipment
(technical books) and processes. The output data (waste energy and chemicals) were obtained using statistics, internet
databases, and SimaPro software. The objective of our scientific initiative has been to study the sustainability of the
RF plasma technology used for hydrophobization, and we obtained that plasma technology used for hydrophobic effect is
less eco-friendly than foulard technology for a functional unit of 1 kg treated material.
Structural Adjustment, Labour and the Poor in Pakistan
Authors: Rafi Khan Shahrukh , Aftab Safiya
Published: July 2019

In this paper we cite evidence regarding the likely impact of IMF/World Bank policies on labour and the poor in Pakistan. Our findings show that since the 1987 bout of structural adjustment, public sector employment has decreased while wages have been frozen. Also, overall unemployment in occupations with a high incidence of the poor has dramatically increased and real wages of skilled and unskilled labour sharply declined. In addition, subsidies that were critical to the consumption pattern of the poor have been cut while the burden of indirect taxes on the poorest income group has increased. Not surprisingly, there has been an increase in poverty and inequality, particularly in the rural areas.
The Catch-up Process in a Global Economy:
An Analytical Approach
Authors: ul Haque Irfan
Published: July 2019

The diverse growth experience of economies across the globe is perhaps the most intriguing question that the economics profession faces. The economies of East Asia have grown rapidly over the past three decades, while the economic performance of the South Asian and Latin American countries has been relatively mediocre, although better than that of the African countries, where the per capita incomes have been generally declining. Among the developed countries also, there has been considerable diversity of economic performance.