bluuebunny/crossref_metadata_2025 huggingface dataset:
COMPARISON OF ELECTRON BEAM TRANSMISSION OF DIFFERENT ENERGIES
WITH TWO DIFFERENT BLOCK MATERIALS AT DIFFERENT PLACEMENT
POSITIONS WITHIN THE APPLICATOR
Authors: Navitha M , Jitendra N , Silambarasan N S , Kumar P , Kumar P
Published: February 2017

Introduction: Superficial tumors are treated with electron beams. Shielding blocks are used to
conform to the shape of the tumor. These shielding blocks are usually kept at lower level of the
applicator which is near the skin surface. The scattering property of electron may increase the
surface dose which will increase with increasing electron energies. The purpose of this study is
to compare electron beam transmissionof different energies with two different block materials
at different placement positions within the applicator.
Material and Methods: Cerrobend alloy (50%bismuth, 26.7%lead, 13.3%tin and
10%cadmium) and 1mm thick lead sheets (94%lead, 6%alloy) inVarian Clinac2300C/D linear
accelerator with electron energies 6,9,12,16 and 20MeVs using 10x10 applicator at 3 different
holding levels was used. Measurements with RW3 Slab phantom(Water equivalent),PPC05
Parallel Plane Chamber, dose 1 electrometer was done. The slab phantom 30x30x10 cm3
aligned with PPC05 Parallel Plane Chamber (at R85 of respective energies). Readings
measured for open and block fields, for different thickness of shielding material, at different
placement positions within the applicator. The percentage transmission calculated manually.
Results: Using electron energies 6,9,12,16, and 20MeVs respectively the transmission%
were: with lead sheet 1mm thickness-2.48%,8.69%,16.05%, 28.03% and 39.50% at lower
placement position, 1.19%,3.76%,7.75%,15% and 23.99% at center placement and
0.96%,3.02%,6.15% and 20.27% for upper placement; with 2mm thickness-
0.89%,1.62%,3.66%, 8.95% and 16.35% at lower level, 0.60%,1.28%,2.54%,5.74% and
10.72% at center level and 0.57%,0.94%, 2.12%,4.85% and 9.22% at upper level; with 3mm
t h i c k n e s s-0.8 0 %, 1 . 5 3 % , 2 . 8 8 % , 5 . 2 9 % a n d 9 . 4 2 % a t l o w e r p o s i t i o n ,
0.52%,1.25%,2.06%,4.03% and 7.36% at center position and 0.51%, 0.90%,1.78%,3.66%
and 6.43% at upper position; with 4mm thickness- 0.75%,1.40%,2.71%,4.81% and 7.76% at
lower level, 0.50%,1.18%,1.95%,3.68% and 6.31% at center level and 0.51%,0.80%,
1.70%,3.34% and 5.65% at upper level; with 5mm thickness-0.73%,1.30%,2.57%,4.56% and
7.20% at lower level, 0.45%,1.06%,1.81%,3.48% and 5.68% at center level and
0.47%,0.79%,1.61%,3.13% and 5.24% at upper level. For Cerrobend material 5mm thickness,
the transmission at lower level are 0.79%,1.50%,2.98%,5.58% and 10.39%, at center level are
0.52%,0.99%,2.09%,4.12% and 7.67% and at upper level are 0.49%,0.91%,1.82%,3.75% and
6.90% for the energies 6,9,12,16 and 20 MeV's respectively.
Conclusion: There is not much difference in the transmission values at centre and upper levels
so as to keep nearer the skin, the centre position in electron applicator may be optimum. Lead
sheets can be used since easy to prepare especially for rectangular or square shapes.
CONVENTIONAL VERSUS THREE-DIMENSIONAL CONFORMAL EXTERNAL
RADIOTHERAPY IN CANCER CERVIX: A COMPARATIVE STUDY FOR
COMPLIANCE, RESPONSE AND TOXICITY
Authors: Gupta Richa , Kumar Piyush , Chauhan Arvind Kumar , Singh D. P. , Sahni Kamal
Published: February 2017

Introduction: Cervical cancer is the second most frequent cancer among Indian women.
Radiotherapy is the cornerstone of treatment in all its stages. Three-dimensional conformal
radiotherapy (3DCRT) combines multiple radiation fields to deliver precise dose of radiation
to the affected area. Tailoring each of the radiation fields to focus on the tumor delivers a high
dose of radiation to the tumor and avoids nearby healthy tissue. The present study is done to
compare conventional radiotherapy versus 3DCRT in cancer cervix for compliance, clinical
response and toxicity.
Material and Methods: Fifty patients were enrolled and randomised into two radiotherapy
plans with radical intent - Group A treated by conventional radiotherapy and group B treated by
3DCRT. Concurrent cisplatin was delivered on weekly (35mg/m2) or tri-weekly (75mg/m2)
basis during external beam Radiotherapy and was followed by High Dose Radiotherapy
Brachytherapy. Clinical response and complication assessment were evaluated.Collected data
was analyzed using standard statistical methods and softwares to calculate level of
significance using “p” value by chi square test.
Results: In this study mean age of the patients was 48 years (26-67 years). The anemia was the
most common side effect seen in both groups (96% vs 88%, p=0.29). Neutropenia was more in
group B (36% vs 44%, p= 0.56). Lower GI toxicity was seen only in patients in group A (20%
vs 0%, p=0.018). In follow up there were no significant early rectal and bladder reactions in
both groups and 2 patients in each group had late rectal reactions of grade I and II (p= 0.312).
No significant skin, bladder and small intestinal toxicity were seen in both groups.
Conclusions: Conventional radiotherapy gives equally efficacious response though
accompanied by toxicities which were acceptable.
COMPARATIVE STUDY OF EFFICACY OF HYOSCINE BUTYLBROMIDE AND
DROTAVERINE FOR AUGMENTATION OF LABOR
Authors: Singh Vidhi , Goel J. K. , Sah Shanti , Goel Ruchica , Arya Shashi Bala , Agarwal Namita
Published: February 2017

Introduction: Prolonged labour contributes to increased perinatal and maternal
morbidity.Various drugs have been tried to hasten the cervical dilatation. The ultimate aim of
the obstetrician is to accomplish the delivery in the shortest possible time without
compromising maternal and fetal safety. This study aims to compare the efficacy of Hyoscine
Butyl Bromide with Drotaverine Hydrochloride for augmentation of labor.
Material and Methods: This was a prospective study conducted on 120 women with term
gestation; in active labor. The patients were chosen by simple randomization and were divided
into 3 groups- A, B and C respectively of 40 patients each. Group A received intramuscular
injection drotaverine hydrochloride one ampule (40 mg), group B received intramuscular
injection hyoscine butylbromide (20 mg) and group C which was control group, received no
drug.
Results: The mean rate of cervical dilatation with buscopan was 2.23cm/hr while it was
2.03cm/hr and 2.08cm/hr in drotaverine group and control group respectively. Thus the drug
delivery interval was less in buscopan group. Mean duration of active phase of first stage of
labor was 156.13 minutes in buscopan group against 181.25 minutes in drotaverine group
though buscopan was found to have less effect on duration of second stage of labor.
Conclusion: Buscopan was found to be an effective and safe drug in shortening the duration of
first stage of labor without any significant detrimental effects on the mother and newborn
thereby minimizing maternal and fetal morbidity.
Modulation of Excitability of Spinal Neural Functions by Acupoint Stimulation Physical Therapy at LU5 (Chize) in Three Hemiplegic Patients with Cerebrovascular Disease
Authors: Suzuki Toshiaki , Tani Makiko , Takamori Kaito , Yamada Maki
Published: February 2017

(1) Background: Acupoint stimulation physical therapy (ASPT) is a novel method of physical therapy that combines physical and acupuncture methods. This study aimed to examine the effect of ASPT in three hemiplegic patients with cerebrovascular disease using F-wave as a measure of the excitability of spinal neural function.
(2) Methods: Subjects included three hemiplegic patients with cerebrovascular disease who presented with three types of neurological findings. All patients had moderate hypertonic muscles on the affected side. The grade of tendon hyperreflexia was slight, moderate, and severe. We applied inhibition ASPT on LU5 (Chize) for hypertonia of the thenar muscle on the affected side. The F-wave was measured before, during, and after ASPT and was analyzed as persistence, amplitude ratio of F/M, and latency.
(3) Results: The amplitude ratio of F/M gradually decreased during and after ASPT compared with that before ASPT. No significant differences in persistence and latency were found before, during, and after ASPT.
(4) Conclusions: The inhibition ASPT method may be a therapeutic approach that decreases muscle tonus in patients with cerebrovascular disease.
Use of Online Forums for Perinatal Mental Illness, Stigma, and Disclosure: An Exploratory Model
Authors: Moore Donna , Drey Nicholas , Ayers Susan
Published: February 2017

Background

Perinatal mental illness is a global health concern; however, many women with the illness do not get the treatment they need to recover. Interventions that reduce the stigma around perinatal mental illness have the potential to enable women to disclose their symptoms to health care providers and consequently access treatment. There are many online forums for perinatal mental illness and thousands of women use them. Preliminary research suggests that online forums may promote help-seeking behavior, potentially because they have a role in challenging stigma. This study draws from these findings and theoretical concepts to present a model of forum use, stigma, and disclosure.

Objective

This study tested a model that measured the mediating role of stigma between online forum use and disclosure of affective symptoms to health care providers.

Methods

A Web-based survey of 200 women who were pregnant or had a child younger than 5 years and considered themselves to be experiencing psychological distress was conducted. Women were recruited through social media and questions measured forum usage, perinatal mental illness stigma, disclosure to health care providers, depression and anxiety symptoms, barriers to disclosure, and demographic information.

Results

There was a significant positive indirect effect of length of forum use on disclosure of symptoms through internal stigma, b=0.40, bias-corrected and accelerated (BCa) 95% CI 0.13-0.85. Long-term forum users reported higher levels of internal stigma, and higher internal stigma was associated with disclosure of symptoms to health care providers when controlling for symptoms of depression and anxiety.

Conclusions

Internal stigma mediates the relationship between length of forum use and disclosure to health care providers. Findings suggest that forums have the potential to enable women to recognize and reveal their internal stigma, which may in turn lead to greater disclosure of symptoms to health care providers. Clinicians could refer clients to trustworthy and moderated online forums that facilitate expression of perinatal mental illness stigma and promote disclosure to health care providers.
Kontribusi Joglo Tani Di Mandungan Margoluwih Seyegan Sleman Yogyakarta Dalam Peningkatan Peran Pemuda Pada Pembangunan Sektor Pertanian Guna Mewujudkan Ketahanan Pangan
Authors: Syadiah Lailiyatus
Published: February 2017

Penelitian ini membahas tentang kontribusi Joglo Tani dalam peningkatan peran pemuda pada pembangunan sektor pertanian guna mewujudkan ketahanan pangan.Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif Pengumpulan data dalam penelitian ini menggunakan observasi, wawancara, dokumentasi, dan studi pustaka. Observasi dilakukan oleh peneliti dengan mengamati kegiatan pemuda Joglo Tani, kondisi dan situasi pertanian yang dilakukan pemuda di Joglo Tani. Wawancara dilakukan dengan menemukan informan kunci yaitu pendiri Joglo Tani yang selanjutnya peneliti memperluas jaringan informan hingga mendapatkan informan lain. Dokumentasi diperoleh dari pengurus, pendamping, dan pemuda Joglo Tani berupa koleksi foto kegiatan pemuda Joglo Tani dan produk yang dihasilkan. Studi pustaka diperoleh dari penelitian terdahulu yang berkaitan dengan judul dan buku-buku yang mendukung. Hasil penelitian menunjukkan bahwa Joglo Tani sangat berkontribusi dalam peningkatan peran pemuda, sehingga pemuda Joglo Tani dapat berperan aktif dalam pembangunan sektor pertanian guna mewujudkan ketahanan pangan. Adapun bentuk peran pemuda tersebut berupa peran produksi, peran promosi dan pemasaran, serta peran pemberdayaan masyarakat. Peran pemuda Joglo Tani dalam sektor pertanian  tidak selalu mudah, namun terdapat beberapa kendala yang dihadapi yakni (1) teknis: kurangnya semangat pemuda, degradasi lahan, kondisi cuaca yang tidak menentu, minimnya biaya, minimnya pelatihan pertanian berbasis pemuda, (2) kurangnya dukungan sosial masyarakat, (3) kurangnya dukungan pemerintah. Upaya strategis yang dilakukan pemuda Joglo Tani dalam mewujudkan ketahanan pangan dengan mengacu pada indikator teori ketahanan pangan untuk memenuhi kebutuhan pangan mulai dari perseorangan sampai negara baik jumlah maupun mutunya maka dapat disimpulkan bahwa pemuda Joglo Tani telah berkontribusi mewujudkan ketahanan pangan.
A Research Design: Investigating the Effects of Self-Regulated Learning Strategies on EFL Learners’ Writing Performance: A Case Study of a Chinese University
Authors: Wang Xiaoli
Published: February 2017

Extensive research has recognized Self-Regulated Learning (SRL) as an essential means to explore learner’s intrinsic nature like learning motivation and strategies, and investigated its effects on learner’s learning outcomes. In such a rich theoretical framework, this paper aims to raise a specific research question on what SRL strategies Chinese EFL learners prefer to use and how the SRL strategies affect Chinese EFL learners’ writing performance. The process of the research design begins with the articulation of the author’s ontological and epistemological stance, then a discussion on the methodological considerations will be provided. The choice of a mixed method approach with specific techniques—questionnaire and interview—will be explained. Other concerns on ethics, validity and reliability, and limitations in the research design will be further expressed.
ESTUDO DE CASOS: UMA REALIDADE OPERACIONAL APLICADA AO ENSINO DE QUÍMICA NUM CURSO DE FORMAÇÃO DE OFICIAIS BOMBEIROS
Authors: Pereira Wagner Schütter , Messeder Jorge Cardoso
Published: February 2017

O objetivo desse trabalho foi produzir um manual prático-teórico a ser utilizado como instrumento de apoio para as aulas de Química da Academia de Bombeiros Militar Dom Pedro II (ABMDPII). Os objetivos específicos traçados foram: verificar as concepções que os cadetes têm sobre o emprego da química no cotidiano do bombeiro, levantar temas relevantes que contribuam para um ensino de química contextualizado, e, por fim, elaborar casos para compor o manual. O Método de Estudo de Caso e a Metodologia da Problematização, também conhecida como Metodologia do Arco de Maguerez, formaram a base teórica para a construção do manual, que possui a característica intrínseca de pontificar os conteúdos trabalhados em sala com a realidade vivenciada pelos bombeiros militares. Cada caso está correlacionado com um assunto abordado no PLANDIS (Plano de Disciplina) de Química I, documento norteador dos objetivos curriculares da Academia. A pesquisa foi aplicada aos cadetes do 1º ano do curso deformação de Oficiais (CFO), no segundo semestre de 2014. Os resultados indicaram que a criação de um manual prático-teórico baseado no estudo de casos possibilita que os cadetes desenvolvam um senso crítico apurado, e por meio de sua aplicação, possam estabelecer novos parâmetros através das experiências vivenciadas por outros indivíduos. Espera-se o material educacional produzido possibilite ao professor refletir sobre a necessidade de que conhecimentos ministrados nas disciplinas de Química do CFO estejam em concordância com a operacionalidade do CBMERJ, funcionando como um recurso facilitador da aprendizagem.
PRODUÇÃO DE UMA SEQUÊNCIA DIDÁTICA INTERDISCIPLINAR COM O FOCO NA QUÍMICA DOS CREMES DENTAIS: POSSIBILIDADES PARA A CONTEXTUALIZAÇÃO
Authors: Dos Santos Mateus José , Abrantes Ana Paula , Basílio Erika de Freitas , De Faria Mayara Teodoro , Da Silva Jefferson Guilherme , Catão Vinícius
Published: February 2017

O presente trabalho discutirá a elaboração de uma Sequência Didática Interdisciplinar (SDI), com o foco no estudo dos aspectos químicos relacionados aos cremes dentais. A referida SDI foi desenvolvida como uma das atividades propostas na disciplina Instrumentação para o Ensino de Química II, que é regularmente ofertada para o curso de Licenciatura em Química da Universidade Federal de Viçosa (MG). Participaram da elaboração dessa atividade cinco licenciandos, que produziram o material aqui apresentado sob a supervisão do professor da disciplina. Esse trabalho teve início após as aulas em que foram discutidas as questões envolvendo contextualização e interdisciplinaridade no ensino de Química. A escolha dessa temática sociocientífica se deve ao fato de os cremes dentais serem produtos largamente difundidos na sociedade, o que favorece a contextualização social nas aulas, além de fomentar discussões formativas imprescindíveis no campo das Ciências. Dessa forma, será apresentado a priori o contexto histórico relativo aos cremes dentais, seguido da descrição e análise da sua composição química. Por fim, serão discutidas algumas propostas de trabalho elaboradas pelo grupo com potencial de serem implementadas no Ensino Médio, favorecendo aos professores em formação inicial e continuada uma possível articulação da perspectiva contextual-interdisciplinar nas aulas de Ciências/Química.
PROBLEMATIZANDO E DESAFIANDO EM MATEMÁTICA PARA DESENVOLVER CARACTERÍSTICAS CRIATIVAS NOS ALUNOS DO ENSINO FUNDAMENTAL
Authors: Backendorf Viviane Raquel , Quartieri Marli Teresinha , Giongo Ieda Maria , Rehfeldt Márcia Jussara Hepp , Hauschild Cristiane Antônia , Zanon Rosana
Published: February 2017

O presente artigo apresenta as ações e resultados da pesquisa “Despertando a vocação científica em um grupo de estudantes da Escola Básica do Vale do Taquari”, realizada com alunos do Ensino Fundamental, em parceira com um Centro Universitário, localizado no sul do Brasil, no ano de 2014. A pesquisa é de cunho qualitativo e foi desenvolvida em duas escolas públicas localizadas no interior do Rio Grande do Sul, com alunos do 5º e do 9º ano. Pretende-se aqui descrever e discutir as diferentes atividades desenvolvidas por esses alunos que tiveram por objetivo despertar o gosto pelas ciências exatas, em especial a matemática. Foram desenvolvidas duas ações, uma relacionada com a resolução e discussão de desafios lógico-matemáticos em sala de aula e outra com vistas à apresentação destes resultados na Feira de Ciências. Os resultados apontaram que as atividades lógico-matemáticas: a) despertaram interesse e criatividade na busca por diferentes estratégias de solução; b) foram relevantes para os alunos discutir de forma colaborativa as questões; c) fomentaram o uso da calculadora; d) promoveram a construção do conceito de escala; e) possibilitaram aos alunos momentos para desenvolver habilidades comunicativas. Entende-se, ainda, que os resultados evidenciaram a possibilidade de aproximação da escola com a Academia.
Fraud Risk Assessment Using the Fraud Risk Model as a Decision Aid
Authors: Mock Theodore J. , Srivastava Rajendra P. , Wright Arnold M.
Published: February 2017

This study investigates the efficacy of using a technology based on an elaboration of the traditional fraud risk model to assess the risk of fraud and subsequently plan the audit. The fraud risk model used is based on Srivastava, Mock, and Turner (2007, 2009) and explicitly assesses the presence of fraud triangle factors and the need for forensic tests to aid in the assessment of fraud detection risk and audit planning. Previous studies that examine fraud risk decomposition simply advise subjects to assess fraud risks separately without an analytical model. We examine the effectiveness of the approach using an experiment involving 76 experienced auditors where specific fraud risks are present or absent. As expected, the results indicate that the model significantly enhances auditors' sensitivity to differences in the level of fraud risks. That is, the auditors using the fraud risk model appropriately assessed low fraud risk as low and high fraud risk as high, whereas the auditors using the traditional Audit Risk Model approach assessed fraud risk at essentially the same level under either risk condition. The experiment also investigates effects on audit program planning decisions. Contrary to expectations but consistent with prior research, the risk decomposition technology tested did not result in auditors providing more effective fraud detection procedures. In all, the results suggest that although the tested risk decomposition technology can enhance risk assessments and recognition of the need for additional forensic tests, auditors continue to have difficulties in responding to fraud risks, perhaps because they lack the requisite fraud experience and training.

Data Availability: Copies of the instruments are available from the first author.
The Effects of Gamification on Corporate Compliance Training: A Partial Replication and Field Study of True Office Anti-Corruption Training Programs
Authors: Baxter Ryan J. , Holderness D. Kip , Wood David A.
Published: February 2017

This study extends Baxter, Holderness, and Wood's (2016) study on the effectiveness of gamified training in an information security compliance setting. Our study uses similar methods and gamification style to assess how gamified training can help employees comply with anti-corruption regulations, specifically the U.S. Foreign Corrupt Practices Act and the U.K. Bribery Act. We perform a field study with 158 employees of a large, multinational bank to examine the effectiveness of gamified anti-corruption training. Similar to Baxter et al. (2016), we find that employees strongly prefer gamified training to traditional, non-gamified training and that gamified training modestly increases employees' knowledge of the bank's anti-corruption policies. We extend the prior study by providing marginally statistically significant evidence that employees with less work experience outperform those with greater work experience on the post-training knowledge assessment. Our results suggest that gamification is a valuable tool for improving anti-corruption training.

Data Availability: Please contact the authors.
MANAJEMEN LABA PADA PERUSAHAAN YANG MELANGGAR PERJANJIAN UTANG
Authors: Herawati Nurul
Published: February 2017

This research aims to give empirical evidence concerning earnings management in firms violating debt covenant and to test whether earnings management in those firms are larger than that in control firms. Research population is manufacturing company listed at Bursa Efek Indonesia. The sample includes 17 firms violating debt covenant and 22 firms complying debt covenant as control firms. The sampling method is purposive sampling. Method of statistics used is t-test. The statistic test of first hypothesis shows that mean of discretionary accruals at a year before violation is significantly larger than that at the year debt covenant violation. This result supports debt covenant hypothesis. But, mean difference at the year of violation and at a year after violation does not provide the support for the hypothesis. The statistic test of second hypothesis shows that mean of discretionary accruals of firms violating debt covenant at a year before and at the year violation of debt covenant is significantly larger than that of control firms. Thus, we can conclude that violation of debt covenant motivate management to perform earnings management.
PENGHINDARAN RISIKO KREDIT INVESTASI OLEH DEBITUR DI INDONESIA PASCA KRISIS 1997
Authors: Hervino Aloysius Deno
Published: February 2017

This research aimed to estimate the short run and long run (steady state) model on credit market, which influenced on risk hindering behavior by debtor, and taking banking regulation into model as a shock. Analyzing on investment credit market is related with asymmetric information problem and dynamic decision. This research was using Autoregressive Distributed Lag Error Correction Model (ARDL-ECM) to analyze this behavior because all variables were integrated on different level. In the short run, the debtor behaviors is only influenced by real interest rate on rupiah working capital, and in the long run his behavior influenced by real interest rate on rupiah working capital, and expected on real national income. But debtor behavior do not influence by real interest rate on rupiah investment credit in short and long run. Banking regulation do not influence the investment credit risk hindering behavior on debtor. On average, every change in explanatory variables need 24 days by debtor to adjust his behavior on investment credit market.
PENGARUH KEPEMILIKAN MANAGERIAL, DEBT COVENANT, LITIGATION, TAX and POLITICAL COSTS DAN KESEMPATAN BERTUMBUH TERHADAP KONSERVATISMA AKUNTANSI
Authors: Deslatu Shella , Susanto Yulius Kurnia
Published: February 2017

Accounting conservatism is defined as managerial accounting choices of accounting methods and estimates within Generally Accepted Accounting Principles (GAAP) that result in the persistent understatement of cumulative reported earnings and net assets over period of time. The objective of the research is to analyze the influence of managerial ownership, debt covenant, litigation, tax and political costs, and growth opportunities on accounting conservatism. The research consists of 22 manufacturing companies listing on Indonesia Stock Exchange. The research using purposive sampling method whereas the criteria are manufacturing companies which are consistently listing on Indonesia Stock Exchange and using a accounting conservatism during period 2005 until 2008. Multiple regression is used to analyze the data. The results of the research showed that litigation had significant effect to accounting conservatism. Managerial ownership, debt covenant, tax and political costs and growth opportunities had not significant effect to accounting conservatism in manufacturing companies.
DAMPAK SHARING KNOWLEDGE TERHADAP BEST OPERATIONAL PRACTICE MELALUI ORGANIZATIONAL CITIZENSHIP BEHAVIOR DAN SERVICE QUALITY DI POLWILTABES SURABAYA
Authors: Tarigan Zeplin Jiwa Husada , Rini Wahju Astjarjo , Djati Sundring Pantja
Published: February 2017

Sharing Knowledge is originated from the interaction between individuals which will form a group or working group in a company, while the working group with expertise/skills is called teamwork. The working group should be developed to be able to communicate and have good relationships within the department, between departments and between organizations. Good communication within the organization will improve the working relationship to be more intense and faster. There are no boundaries either between individuals or individuals and departments in the organization so as to create an effective working relationship and a strong team work which lead to the creation of the best practices operational. Based on the survey by interviewing and spreading questionnaires to 266 police members of the police in POLWILTABES SURABAYA about sharing knowledge of best operational practices (BOP) in the police organization through team work's affectivity and OCB (organizational citizenship behavior). The results showed that sharing knowledge does not directly impact organizational citizenship behavior as an organizational culture, but it is indirectly give impact through the team work's affectivity moderator variable. Sharing knowledge as an organizational culture has an impact on enhancing the effectiveness of team work. The Effectiveness of team work influence organizational citizenship behavior in police organizations to increase the best operational practice. Team work's affectivity has influence towards Best Operational Practices (BOP) in the police organization. OCB (Organizational citizenship behavior) also has influence towards the best operational practices (BOP) in the police organization.
PENGEMBANGAN EKONOMI LOKAL YANG BERORIENTASI PADA PENYERAPAN TENAGA KERJA DI PROVINSI JAWA TIMUR
Authors: Haryati Eny
Published: February 2017

Local economic development (LED) is an effort to optimize local resources involving government, business, local communities and civil society organizations to develop the economy in a region. Therefore the focus of LED include: increased local content, the involvement of stakeholders in a substantially economy, increase community resilience and economic independence, sustainable development, utilization of development by most local communities, small and medium enterprise development, economic growth achieved inclusively, strengthening capacity and improving the quality of human resources, reduction of disparities between groups of society, across sectors and across regions, reducing the negative impacts of economic activities on the environment. Study based on 4 (four) districts in East Java province is known that: (1) modern industrial sector is not likely to contribute to the gross regional domestic product and are less likely to absorb local labor force, (2) the agricultural sector contribute to the gross regional domestic product significantly and tends to absorb labor, (3) development of investment and/or industrialization should be oriented to the utilization of the potential and/or local resources and/or local labor, (4) to increase the market potential and/or to support the movement of investment and industrialization on the agricultural sector, need to develop the service sector; (4) the height of commitment from policy makers for investment and industrialization policy agenda based on local employment is much more important, (5) a commitment that needs to be realized in a policy of innovative and marketable.
PENGARUH ORIENTASI PELANGGAN DAN ORIENTASI PESAING TERHADAP INOVASI PASAR DAN PERTUMBUHAN PENJUALAN PERUSAHAAN MAKANAN DI SURABAYA
Authors: Wahyudiono Wahyudiono
Published: February 2017

The aim of the study  is to examine  the effect of market orientation and competitor orientation to market  innovation and sales growth, and the effect of market innovation to the sales growth of food Companies in Surabaya. The population of the study is all big food companies, which are operated until the end of 2008, and located in Surabaya Industrial Estate Rungkut (SIER). This research employs complete enumeration since the number of population is relatively small (23 food  companies), whereas the analysis tool is path analysis. The test results indicate that: market orientation has direct, positive and significant effect to market innovation of food companies. Competitor orientation has direct, positive and significant effect to market innovation of food companies. Customer orientation has direct, positive and significant effect to the sales growh of food companies. Competitor orientation has direct, positive and significant effect to sales growh of food companies. The market innovation has direct, positive and significant effect sales grown of food companies. Another important finding shows that market  innovation is able to mediate customer orientation and market orientation with growth sales of companies. It means that the presence of market innovation is required to strengthen the effect of customer orientation and competitor orientation to sales growth of companies.
PERAN PARTNERSHIP STRATEGY UNTUK MENINGKATKAN KINERJA PERUSAHAAN (Studi Pada Bank Perkreditan Rakyat di Provinsi Bali)
Authors: Kerti Yasa Ni Nyoman
Published: February 2017

The background of this research is the phenomena of increasing competition intensity in the industry of Bank Perkreditan Rakyat (BPR) in Bali. These phenomana will decrease the performance achievement of BPR compared to other micro financial institutions like Lembaga Perkreditan Desa. It is expected to overcome the problem of performance achievement degradation by implementing partnership strategy. This research is aimed to analyze the relation between variables, so that this can be grouped as explanatory research. This research takes place in Bali Province with the populations target are Bank Perkreditan Rakyat (BPR). The population of this research are 143 BPR in Bali Province by using non proportionate random sampling. There are 105 BPR in Bali province are choosen as the samples based on Kracjie and Morgan Table. The respondents are Head Director of each BPR, who understand about the industry competitive environment, partnership strategy, and performance. The statistic analysis used to analyze the hypothesis is Structural Equation Model (SEM). The result of analysis shows that tight industry competition will decrease the corporate performance; meanwhile this negative influence can be diminished if the partnership strategy is applied by the corporate.
PENGARUH RASKIN TERHADAP PENGELUARAN KONSUMSI DAN SOSIAL EKONOMI SERTA KESEJAHTERAAN KELUARGA DI JAWA TIMUR
Authors: Sasongko Sasongko
Published: February 2017

The purpose of this research is to examine: (1) the influence of rice for impoverished family to family’s consumption expenses; (2) the influence of rice for impoverished family to family’s socio economic condition; (3) the influence of family’s socio-economic condition to family consumption expenses; (4) the influence of family’s socio-economic condition to family welfare; (5) the influence of family’s consumption expenses to family welfare. Research variables include four latent variables and 18 indicators. The number of family samples is 180 families for Madurese culture, and 60 families for Arek culture. Based on five hypotheses proposed for each cultural area, three hypotheses are accepted for Mataraman culture, 2 hypotheses for Madurese culture, and one hypothesis for Arek culture. The research result are: (1) rice subsidy for impoverished family at Madurese culture has negative influence to family’s consumption expenses; (2) rice subsidy for impoverished family at Mataraman culture has negative influence to family’s socio-economic condition. At Madurese culture, rice subsidy gives positive influence to family’s socio-economic condition; (3) at Mataraman culture, family’s socio-economic condition has positive influence to family’s consumption expenses; and (4) family’s consumption expenses has positive influence to family welfare at Mataraman and Arek  cultures.
KOMPENSASI DAN PENGHARGAAN SEBAGAI INTERVENING HUBUNGAN ANTARA PENERAPAN DISIPLIN DAN KINERJA PEGAWAI DI BKKBN PROVINSI JAWA TIMUR
Authors: Fuadati Siti Rokhmi , Rahayu Nuzulianti , Oetomo Hening Widi
Published: February 2017

The aim of the research is to study and analyze performances of East Java BKKBN’s officers by describing a conceptual framework about both direct and indirect impacts of Disciplinary Applying variables, Compensating, and Rewarding and Performances. In this research, performances levels directly influenced by Disciplinary Applying and indirect by bith disciplinary applying on performances through compensating and rewarding to East Java BKKBN’s officers. Sample of the research was proportionally taken using cluster system and served as respondent were East Java BKKBN’s officers as much 82 people. Data types used in the study were primary and secondary data with the questionnaire division.Based on the performed hypothetical cross-variable causality test using Path Analysis, obtained: Disciplinary Applying variables have a direct impact on performances with value or standardized coeficient of 0.209. Disciplinary Applying variables have an indirect impact on performances through compensating with value or standardized coeficient of 0.066. Disciplinary Applying variables have an indirect impact on performances through rewarding with value or standardized coeficient of 0.323. Disciplinary Applying variables have an indirect impact on performances through compensating and rewarding with value or standardized coeficient of 0.431. More researches are required to develop the goal of this study in the future by observing performance improvement among the officers through Disciplinary Applying and Compensating as well as Rewarding but with different indicator selection than those in the study or adding more variables as well as expanding population thereby such as an analytical framework was obtained.
PENGARUH REGULASI PEMERINTAH, TEKANAN MASYARAKAT, TEKANAN ORGANISASI LINGKUNGAN, TEKANAN MEDIA MASSA, TERHADAP CORPORATE SOCIAL DISCLOSURE
Authors: Basuki Basuki , Patrioty Corry Natasha
Published: February 2017

In recent conditions, company is not considers merely on profit, but there is strong argument that company must aware on its social environments. Hence, it is required that a company must disclose its social responsibility to the stakeholders. Corporate social disclosure itself is influenced by many factors. The objective of this study is to explain the influencing factors of corporate social responsibility. Based on the Stakeholders theory, the study will investigated social responsibility accounting phenomena on business practices. The research sites would be in PTPN- East Java consists of PTPN X, XI, and XII. Regressions models are used to test the formulated hypothesis. Data were collected by using questionnaires which were mailed to 58 top and middle managers in PTPN who directly or indirectly involved in the corporate social responsibility. The empirical finding showed that and partially Mass media pressure are significant factor to corporate social disclosure, meanwhile Government regulation, Community pressure, environmental organization pressure do not have significant effect on corporate social disclosure. However, simultaneously those factors significantly influence the PTPTN’s corporate social disclosure.
REAKSI PASAR ATAS VARIABEL MAKRO DAN PROFITABILITAS: KAJIAN PERUSAHAAN DI BURSA EFEK INDONESIA TERKATEGORI DEVENSIFE DAN CYCLICAL INDUSTRY
Authors: Asyik Nur Fadjrih
Published: February 2017

This study examines the influence of macro variables and profitability to the market reaction to the companies listed in Indonesia Stock Exchange categorized as a defensive industry and cyclical industry. Independent variables in this study are macro variables which consists of inflation (I) and the interest rate (SB) and profitability ratios which consists of return on assets (ROA), return on equity (ROE), gross profit margin (GPM), net profit margin (NPM), as well as the dependent variable is stock returns (RS). Data obtained from ICMD (Indonesian Capital Market Directory), Indonesian Stock Exchange, JSX Monthly, and www.bi.go.id. Objects used in this study were food-beverage industry as a defensive industry and the automotive industry as a cyclical industry in 2007 through 2009. The results showed that the F value is 4.032 with probability value of 0.001, thus statistically significant at 1%. It can be concluded that the macro variables, profitability, and the type of industry (defensive industry and cyclical industry) together have a significant effect on stock returns of manufacturing firms listed on the Indonesia Stock Exchange. Partial coefficient of inflation, interest rates, ROE, GPM, NPM, and the type of industry are 2.695, -4.085, -0.711, -0.616, 0.391, and 0.301 with  p-value of 0.002, 0.006, 0.000, 0.033, 0.014, and 0.044 thus statistically significant at the 1% and 5%, thus concluded that the inflation, interest rates, ROE, GPM, NPM, and the types of industries have a significant effect on stock returns of manufacturing firms. Only the ROA variables that do not support the hypothesis.
PENGARUH KARAKTERISTIK ORIENTASI TEKNOLOGI TERHADAP KUALITAS PRODUK DAN PERBEDAAN KUALITAS PRODUK PERUSAHAAN CONSUMER GOODS DI SURABAYA
Authors: Wahyudiono Wahyudiono
Published: February 2017

The aim of the study is to examine the effect of technology Orientation characteristics (commitment R & D, technology acquisition and technology application) and dummy variable to product quality  of Consumer Goods Companies in Surabaya. The population of the study is all Consumer goods (food and beverage companies), which are operated until the end of 2010, and located in Surabaya Industrial Estate Rungkut (SIER), the companies also joined in GAPMMI of East Java branch and received facilities from East Java Board of Investment. This research employs complete enumeration since the number of  population is relatively small (29 food and beverage companies), where as the analysis tool is multiple linier regression analysis with independent variable which are quantitative and qualitative (dummy variable). Multiple linier regression is used to analyse the effect of technology orientation characteristics that reflect three factors on product quality. Dummy variable is used to analyse the differences of product quality of Consumer Goods campanies with go public status and without go public status. The test results shows either simultaneously or parsial,  indicates that the variable of technology Orientation characteristics consisting of commitment R & D, technology acquisition and technology application have a  significant effect on product quality of Consumer Goods companies. And the result also show that product quality of consumer goods companies with go public status is higher than product quality of the consumer goods companies without go public status.
PENGARUH TEKANAN WAKTU AUDIT DAN LOCUS OF CONTROL TERHADAP TINDAKAN YANG MENURUNKAN KUALITAS AUDIT
Authors: Kurnia Kurnia
Published: February 2017

The objective of this study is to investigate the effect of audit time pressure and locus of control on reduced audit quality. Based on the literature review, it was hypothesized that audit time pressure and locus of control have a significant effect on reduced audit quality. This research was done on auditors of audit firms listing Bapepam-Lembaga Keuangan (LK). Data was collected through questionnaires. The respondents of this research are junior auditors, senior, supervisor, and manager. Data were analyzed using path analysis for testing hypothesis. The results show that audit time pressure and locus of control have a significant effect on reduced audit quality. Spesifically, this study indicate that auditors who experience greater level of time pressure are more likely to commit reduced audit quality. Under conditions of excessive time pressure, auditors failed to adequately use all relevant decision cues. The results also indicate that auditors who are more likely to engage in reduced audit quality tend to possess an external locus of control. This indicate that the personality characteristics (instance, locus of control) play a role increasing audit quality. Since an external locus of control is associated with higher acceptance of audit quality reduction behaviors, audit firms may need to tailor their professional development programs and management practices to reflect an auditor’s locus of control.
ANTARA SENI BERPERANG ALA SUN TZU, AKUNTANSI DAN SUSTAINABILITAS ORGANISASI
Authors: Budi Sulistiyo Agung
Published: February 2017

The aim of this paper is to relate the Sun Tzu’s concept of war with accounting and organization sustainability. The essence of the Sun Tzu’s concept of war is “winning without fighting” which is used as a framework and analytical tool in explaining strategy within which used by non-mainstream paradigm to challenge the domination of positivist-mainstream paradigm. Accounting in this paper is understood as a collection of thought from individual in seeing accounting reality, as well as with organization group of thinkers, that is mainstream and non-mainstream fortress. The result of this review indicates that non-mainstream paradigm uses a “weapon of gentleness” which is understanding, good criticizing, synergizing and truly loving in developing accounting research studies. This strategy does not attempt to remove nor kill the mainstreama paradigm. They made a serious effort to bring the mainstream to jointly develop accounting in accordance with their paradigm that created what is known as paradigmatic-balance. The paradigmatic-balance is needed to maintain sustainability in accounting thought so as to form accounting civilization for the better.
INTEGRITY, UNETHICAL BEHAVIOR, AND TENDENCY OF FRAUD
Authors: Irianto Gugus , Novianti Nurlita , Rosalina Kristin , Firmanto Yuki
Published: February 2017

The purpose of this research is to analyze the influence of integrity, and compensation systems on unethical behavior, and the influence of unethical behavior on tendency of fraud. The sample used in this research is the staff of financial, and procurement divisions of a higher educational institution. The result of the research indicates that integrity has no influence on unethical behavior, whilst compensation systems have an influence on unethical behavior. The other result shows that ethical environment could drive decision based on ethical principles rather than personal interest. In other words, the tendency of fraud may be reduced by the existence of ethical environment. The results of the study may be further interpreted that appropriate system, integrity, and ethical environment are determinant to ethical behavior.
PENGARUH KEPEMIMPINAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA TERHADAP KEPUASAN KERJA, MOTIVASI KERJA, DAN KINERJA KARYAWAN BANK SULSELBAR
Authors: Kurniawan Agung Widhi
Published: February 2017

This study aims to explain the effect of leadership and human resource development on job satisfaction, job motivation and employees performance. Analysis by using Structural Equation Modeling (SEM) with alpha 5% to test the significance of research variable. The data were taken from all Bank Sulselbar employees using cluster random sampling technique. The total respondents were 184 respondents. Questionnaire (main instrument), interview, observation, and documentary were used in collecting the data. Results of analysis (at significance level of 5%) showed that: 1) leadership has a significant effect on job satisfaction, 2) human resource development has a significant effect on job satisfaction, 3) leadership has a significant effect on job motivation, 4) human resource development has a significant effect on job motivation, 5) leadership has a significant effect on employee performance, 6) human resource development has a significant influence employee performance, 7) job satisfaction has a significant effect on job motivation, 8) job satisfaction has a significant effect on employee performance, and 9) job motivation does not significantly affect on employee performance.
KERAGAMAN PEMAKNAAN MURABAHAH
Authors: Ernawati Lies , Ludigdo Unti , Kamayanti Ari
Published: February 2017

The aims of this study is understand the meaning of murabahah financing by the BMT practitioners and scholars through intensionalisme hermeneutics. Intensionalisme hermeneutics used by practitioners and scholars to analyse how cultural and historical aspect of practitioners and scholars will murabaha interpretation. There were two informants from BMT Managemen, three informants from BMT customers, and four informants from scholars. The result shows, that scholars  perceive murabahah as sale of mutual trust. The managements  BMT perceive murabahah as a fair sale credit, mutually beneficial and have social aims. The BMT customers perceive murabahah as sale with recurring payments, easy and also has social objectives
PENGARUH PERSPEKTIF DAN JENIS UKURAN DALAM BALANCED SCORECARD TERHADAP EVALUASI KINERJA
Authors: Bone Hariman , Sholihin Mahfud
Published: February 2017

This study aims to investigate whether an evaluator has propensity to more weigh common financial measurement than unique financial measurement and common nonfinancial measurement when evaluating performance. We conduct two experiments where participants act as senior management to evaluate two divisions. The first experiment examines the existence of propensity of managers to more weigh common financial measurement than unique financial measurement. The ANOVA repeated measurement show that participants more weigh common financial measurement than unique financial measurement. The second experiment examines the existence of propensity of participants to weigh common financial measurement than common nonfinancial measurement. The result shows that participants more weigh common financial measurement than common nonfinancial measurement in their performance evaluation.