bluuebunny/crossref_metadata_2025 huggingface dataset:
Making Public Infrastructure Work: Multi-seat Majoritarian Elections as a new Institutional Approach
Authors: Eichenberger Reiner , Schafer Patricia , Stadelmann David
Published: March 2020

The wealth of nations depends on the quality of their infrastructure. Often, however, infrastructure suffers from ineffective investments and poor maintenance. Proposed solutions, such as New Public Management or Public-Private Partnerships (PPPs) tend to develop into Politicians-Private Partnerships as politicians collude with private firms to exploit present and future tax-payers. Therefore, it is necessary to give citizens better control over collective decision making. While there is a significant economic literature on empowering citizens via decentralization and direct democratic institutions, the role of electoral rules has thus far been rather neglected. An interesting case in point is Switzerland, which is well known for its high-quality infrastructure, extensive decentralization, and direct democracy. However, this paper argues that there is an additional and previously neglected institution that moves Swiss politicians away from client politics towards better serving public interest: Switzerland’s unique electoral institutions which effectively combine proportional elections with multi-seat majority elections. We explain how these institutions work, how they enhance the relationships between citizens and public and private entities, and we argue that they could be implemented in other countries.
Determinants of dam reservoir fisheries impacted by climate change as observed by managers from the entities authorized to exploit these fisheries in East-Central Europe
Authors: Trella Marek , Czerwiński Tomasz , Wołos Arkadiusz
Published: February 2020

The aim of this paper is to present and discuss the results of a survey of fishers exploiting dam reservoirs to determine the conditions of conducting fisheries associated primarily with climate change. Overall, questionnaires were obtained from 18 enterprises (of which 16 were chapters of the Polish Anglers Association) regarding a total of 30 reservoirs with a combined surface area of 29,666 ha, which is 49% of the total surface are of this type of basin in Poland, the largest country in East-Central Europe. This sample is highly representative of all the fisheries conducted in this basin category in Poland and in other East-Central European regions. The following questions referring to the impact of climate change were defined and analyzed based on the answers obtained from the questionnaires: survival of hatchlings, fry, and adult fish; the spawning success of selected fish species; selected hydrological and biological reservoir parameters, the possibility of using and the effectiveness of fishing gears; the length of the recreational fishing season; the size of recreational and commercial fisheries catches of different fish species. Information regarding the impact of reservoirs on fish migrations was also obtained.
On the Elzaki transform and its applications in fractional free electron laser equation
Authors: Singh Yudhveer , Gill Vinod , Kundu Sunil , Kumar Devendra
Published: February 2020

This article is devoted to study Elzaki transform and its applications in Free Electron Laser equation involving Hilfer-Prabhakar fractional derivative. We derive formula of Elzaki transform for Hilfer–Prabhakar derivative and its regularized version. The solution of Free Electron Laser equation involving Hilfer-Prabhakar fractional derivative of fractional order is presented in terms of Mittag-Leffler type function. Furthermore, we find the application of the generalized Hilfer-Prabhakar derivative in linear partial differential equation and some problems of Mathematical Physics.
Coefficient estimates and Fekete-Szegö inequality for a class of analytic functions satisfying subordinate condition associated with Chebyshev polynomials
Authors: Szatmari Eszter , Altinkaya Şahsene
Published: February 2020

In this paper, we define a class of analytic functions, ℱ(ℋ, α, δ, µ), satisfying the following condition

\left( {\alpha {{\left[ {{{{\rm{zf'}}({\rm{z}})} \over {{\rm{f}}(z)}}} \right]}^\delta } + (1 - \alpha ){{\left[ {{{{\rm{zf'}}\left( {\rm{z}} \right)} \over {{\rm{f}}(z)}}} \right]}^\mu }{{\left[ {1 + {{{\rm{zf''}}({\rm{z}})} \over {{\rm{f'}}({\rm{z}})}}} \right]}^{1 - \mu }}} \right)\,\, \prec \mathcal{H}({\rm{z}},{\rm{t}}),

where α ∈ [0, 1], δ ∈ [1, 2] and µ ∈ [0, 1].

We give coefficient estimates and Fekete-Szegö inequality for this class.
Congruent and non-congruent hyperball packings related to doubly truncated Coxeter orthoschemes in hyperbolic 3-space
Authors: Szirmai Jenő
Published: February 2020

In [17] we considered hyperball packings in 3-dimensional hyperbolic space. We developed a decomposition algorithm that for each saturated hyperball packing has provided a decomposition of ℍ3into truncated tetrahedra. Thus, in order to get a density upper bound for hyperball packings, it is sufficient to determine the density upper bound of hyperball packings in truncated simplices. Therefore, in this paper we examine the doubly truncated Coxeter orthoscheme tilings and the corresponding congruent and non-congruent hyperball packings. We prove that related to the mentioned Coxeter tilings the density of the densest congruent hyperball packing is ≈ 0.81335 that is – by our conjecture – the upper bound density of the relating non-congruent hyperball packings, too.
The Position of the Visegrád Countries by Clustering Methods Based on Indicator Environmental Performance Index
Authors: Lukáč Jozef , Mihalčová Bohuslava , Manová Eva , Kozel Roman , Vilamova Šárka , Čulková Katarína
Published: February 2020

With a growing number of negative environmental burdens, several countries have increasingly begun to address the issue of environmental protection through a number of measures. Such measures include higher spending on public health, conservation of natural resources, less emission to the air, efficiency of waste sorting, reduction of water pollution, and groundwater. The contribution is based on the Environmental Performance Index (EPI) values to perform a cluster analysis of selected countries - especially OECD (organisation for Economic Co-operation and Development) countries. The database needed for analysis is the EPI indicator for the years for 2008 to 2018. The result will be clusters that will include countries with similar results of the EPI indicators for the reference period. It will be important for us to track the position of the Slovak Republic in this analysis.
Functionality of the Ecological Network Elements from the Point of View of Mammal Migrations in the Contact Zone of the Forest and Agricultural Landscape
Authors: Nevřelová Marta , Novota Martin
Published: February 2020

The aim of the research was to verify the functionality of the ecological network elements from the point of view of wildlife mammal migrations in the observed territory. Theoretical basis defines fragmentation of the landscape, the migrations of forest animals, ecological networks, and their connectivity. In the research territory, species such as Capreolus capreolus, Cervus elaphus, Sus scrofa, Vulpes vulpes, Castor fiber and Lepus europaeus were recognized. The result of the issue is the confirmation or reversal of the functionality of the ecological network elements of the forest animal migrations and the actual status in the observed area. In the contact areas of the Small Carpathians forests and the lowland areas, the research was carried out during 2015, 2016, and 2017. The results have shown that the game tends to migrate between the Small Carpathian forests and the adjacent lowland, but the migration potential is very limited because of the presence of strong migration barriers. Biocenters located in the monitored area provide a variety of conditions and are widely used by almost all species, and we consider them to be functional in terms of game migration. Biocorridors are problematic, whose functionality with regard to the migration of wildlife is considerably limited because of the location of the D2 highway and first- and second-class roads.
Exercise, Chronotropic and Inotropic Capacity in Athletes with Different Training Programmes
Authors: Rozenštoka Sandra , Ērglis Andrejs
Published: February 2020

Amateur sport has significant influence on peoples’ physical activity and affects the prevalence of non-communicable diseases. The population of competing amateur athletes has not been sufficiently studied, and there is a huge gap between functional results of untrained individuals and professional athletes. The aim of the study was to evaluate the exercise capacity and chrono-tropic, inotropic capacity in amateur athletes with different training programmes, as assessed by cardiopulmonary exercise testing. In a longitudinal prospective study, 600 amateur athletes who performed high dynamic load sports, according to the Mitchell Classification of Sports, were assessed. The individuals underwent standard maximum cardiopulmonary exercise testing on the ISO certified Master screen CPX system. The exercise capacity was dependent on the training programme organisation, regularity and duration, but it was not dependent on age. During maximum work-rate, the functional parameters of the cardiorespiratory system and inotropic capacity were significantly dependent on duration of the training programme. Chronotropic and inotropic capacity, as well as cardiorespiratory adaptation were significantly higher for competing amateur athletes of both genders than for untrained individuals. The study showed that amateur athletes with a training programme 300 minutes per week had higher exercise capacity, which was based on the individually suitable training programme, and higher aerobic and anaerobic capacity. Regular pre-competition medical assessment of amateur athletes can be used to objectively evaluate their health condition, adaptation, cardiac risk and make changes in the athletes’ training programme.
Phylogenetic Relationships Between Zokors Myospalax (Mammalia, Rodentia) Determined on the Basis of Morphometric and Molecular Analyses
Authors: Butkauskas Dalius , Starodubaitė Marija , Potapov Mikhail , Potapova Olga , Abramov Sergei , Litvinov Yury
Published: February 2020

Phylogenetic relationships between zokors living in different territories of Russia: Altai zokors Myospalax myospalax from “Altai” (Altai Republic and Altaiskii Krai) and “Priobie” from the River Ob zone (Tomsk oblast and Novosibirsk oblast) and subspecies M. m. tarbagataicus from Kazakhstan (ridge Tarbagatai) and M. aspalax and M. psilurus from Zabaikalskii Krai were determined on the basis of craniometrical and molecular analysis of the mitochondrial 12S rRNA gene. The comparison of the craniometrical and molecular data revealed significant differences between the Altai zokors of the “Priobie” (the River Ob zone) and “Altai” populations. The importance of geographic isolation to the formation of morphometric and genetic differentiation of distinct geographic forms of the investigated zokors is shown. Specific ecological and morphological adaptations and distinct genetic features of two forms of zokors indicate the existence of separate subspecies of the species M. myospalax.
Physiological Responses of Wetland Species Rumex Hydrolapathum to Increased Concentration of Biogenous Heavy Metals Zn and Mn in Substrate
Authors: Ievinsh Gederts , Dišlere Elīna , Karlsons Andis , Osvalde Anita , Vikmane Māra
Published: February 2020

The aim of the present study was to determine if individuals of Rumex hydrolapathum Huds native to saline wetlands are able to tolerate high concentration of biogenous heavy metals Zn and Mn in substrate and to accumulate high concentration of these metals in aboveground parts. Plant physiological status was monitored by using non-destructive analysis of chlorophyll and chlorophyll a fluorescence. R. hydrolapathum plants accumulated up to 1840 mg·kg−1 Zn and 6400 mg·kg−1 Mn in older leaves. The usefulness of monitoring changes in chlorophyll concentration and chlorophyll a fluorescence parameters to predict physiological response of R. hydrolapathum plants to excess Zn and Mn was not supported, as the lack of significant changes indicated that the model species showed adaptation to increased amount of metals in actively photosynthesizing tissues. It appears that Zn and Mn tolerance of R. hydrolapathum is based primarily at the physiological level where metal accumulation in younger leaves and roots is restricted, and development of new leaves is promoted together with induction of senescence in older leaves that have accumulated the majority of Zn and Mn. R. hydrolapathum can be characterised as a very promising model species for further studies for practical phytoremediation needs.
Pengawasan terhadap Notaris yang Tidak Membuka Kantor
Authors: Mariana Mariana , Darmawan Darmawan , Suhaimi Suhaimi
Published: March 2020

Penelitian ini bertujuan mengkaji akibat hukum terhadap notaris yang tidak membuka kantor, dikaitkan dengan pengawasannya. Setelah pengambilan sumpah dan pelantikan, notaris wajib menjalankan jabatannya secara nyata yaitu salah satunya wajib membuka kantor. Kenyataanya masih ditemukan notaris yang tidak membuka kantor. Metode penelitian ini adalah yuridis empiris, dengan mengkaji ketentuan hukum yang berlaku serta apa yang terjadi dalam kenyataan masyarakat. Hasil penelitian menunjukkan bahwa akibat hukum bagi notaris yang tidak membuka kantor, Majelis Pengawas Daerah bisa merekomendasikan kepada Majelis Pengawas Wilayah dan Majelis Pengawas Pusat untuk menjatuhkan sanksi terhadap notaris yang kantor tidak dibuka. Diharapkan Majelis Pengawas Daerah lebih tegas dalam melakukan pengawasan terhadap notaris yang tidak membuka kantor, melakukan pemeriksaan dan pembinaan secara rutin kepada notaris supaya tidak ada notaris yang tidak membuka kantor, dan notaris bisa melaksanakan tugas dan kewajibannya sesuai dengan perundang-undangan yang berlaku. Supervision of Notary That Does not Open an Office This study aims to examine the legal consequences of notaries who do not open offices, linked to their supervision. After taking an oath and inauguration, the notary is obliged to carry out his position significantly, one of which must open an office. The fact is still found notary who does not open an office. The research method is empirical juridical, by reviewing the applicable legal provisions and what is happening in the reality of society. The results showed that the legal consequences for notaries who did not open offices, the Regional Supervisory Council could recommend to the Regional Supervisory Council and the Central Supervisory Council will impose sanctions. It is hoped that the Regional Supervisory Council will be more assertive in supervising notaries, conduct regular checks and guidance so that there are no notaries who do not open offices, and notaries can carry out their duties and obligations in accordance with applicable laws.
Pemilihan Kepala Daerah di Indonesia dan Perbandingannya dengan AS, Belanda, dan India
Authors: Zulfajri Zulfajri , Jalil H. , Gani Iskandar A.
Published: March 2020

Penelitian ini bertujuan membahas mekanisme pemilihan kepala daerah di Indonesia, dengan melakukan perbandingan sistem pemilihan kepala daerah di sejumlah negara, antara lain: Amerika Serikat, Belanda, dan India. Mekanisme ini sebagaimana dalam Pasal 18 ayat (4) UUD NRI 1945 yang menyebutkan bahwa gubernur, bupati, wali kota masing-masing sebagai kepala pemerintahan provinsi, kabupaten dan kota, dipilih secara demokratis. Frasa dipilih secara demokratis selalu ditafsirkan bahwa pemilihan kepala daerah harus dilakukan secara langsung oleh rakyat. Penelitian ini menggunakan penelitian yuridis normatif dengan menggunakan pendekatan perundang-undangan dan pendekatan perbandingan. Penelitian menemukan bahwa potret pemilihan kepala daerah saat ini menunjukkan bahwa pemerintah belum mampu menciptakan kesejahteraan rakyat, bahkan menyebabkan semakin rusaknya moral para pejabat negara dan rakyatnya. Regional Election in Indonesia and the Comparison in United States, Netherlands, and India This research aims to discuss the mechanism of regional election in Indonesia by compairing it with others country, which are United State, the Netherland, and India. This mechanism as in Article 18 paragraph (4) of the Indonesian Constitution 1945 (UUD 1945) which state that the governors, regents and mayors as heads of provincial, district and city governments, are democratically elected. The phrase democratically is always interpreted that the regional election must be carried out directly by the people. This study applies normative juridical research by using a statutory approach and a comparative approach. The study found that the current portrait of regional elections shows that the government has not been able to create people's welfare, even causing moral damage to state officials and people.
Uji Uji Residu Antibiotika pada Hati Sapi Bali di Beberapa Pasar Daerah di Provinsi Bali
Authors: Cundawan Alexander Jacky , Siswanto Siswanto , Sudira I Wayan
Published: February 2020

Keberadaan residu antibiotika dalam makanan asal hewan (misalnya hati sapi bali) erat kaitannya dengan penggunaan antibiotika untuk pengobatan penyakit dan penggunaan sebagai imbuhan pakan. Penelitian ini bersifat survey yang bertujuan mengetahui ada tidaknya residu antibiotika dalam hati sapi bali yang dipasarkan di beberapa pasar daerah di Provinsi Bali, yaitu Kabupaten Jembrana, Singaraja, Tabanan, Gianyar dan Karangasem. Penelitian ini menggunakan 30 sampel yang diambil secara acak, yaitu enam sampel dari dua pasar dalam satu kabupaten. Pengambilan sampel dilakukan tiga pengulangan pada setiap pasar dengan pedagang yang berbeda. Pengujian residu antibiotika menggunakan metode uji bioassay (screening test). Hasil penelitian menunjukkan bahwa hati sapi bali yang dipasarkan di beberapa pasar daerah di Provinsi Bali tidak mengandung residu antibiotika.
Pengaruh Kesadaran WP, Kualitas Pelayanan, Kewajiban Moral, Sanksi, Pemeriksaan Pada Kepatuhan WP Hotel BAPENDA Badung
Authors: Dewi Putu Arisna , Jati I Ketut
Published: March 2020

The purpose of this study was to determine the effect of taxpayer awareness, service quality, moral obligations, tax sanctions and tax audits of hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. The number of samples used is 96 hotel taxpayers in the Regional Revenue Agency of Badung Regency. The research instrument used was a questionnaire with data analysis techniques namely multiple linear regression analysis. The sample used was determined by the nonprobability sampling method, namely incidental sampling. Based on the results of this study it was found that variable awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits had a positive effect on hotel taxpayer compliance in the Regional Revenue Agency of Badung Regency. That is, the better awareness of taxpayers, service quality, moral obligations, tax sanctions and tax audits will encourage hotel taxpayers to fulfill their tax obligations.

Keywords: Awareness, service quality, obligations, taxpayer compliance, tax sanctions.
Pengaruh Kesadaran, Kualitas Pelayanan, Dan Pemeriksaan Pada Kepatuhan Wajib Pajak Bermotor Di Kabupaten Gianyar
Authors: Krismayanti Ni Putu , Lely Aryani Merkusiwati Ni Ketut
Published: March 2020

The purpose of this research was to obtain empirical evidence from the influence of taxpayer awareness, tax service quality and tax audit on motor vehicle taxpayer compliance in Gianyar Regency. This research was conducted in Gianyar Regency. The population in this study were all Motor Vehicle taxpayers scattered in Gianyar Regency. The number of samples in this study were 100 respondents using the sampling method was accidental sampling. Data collection is done using a questionnaire. The data analysis technique used is multiple linear regression analysis. Based on the results of data analysis, it can be seen that, taxpayer awareness, tax service quality and tax audit have a significant positive effect on motor vehicle taxpayer compliance in Gianyar Regency.

Keywords: Compliance, awareness, service quality, examination.
Pengaruh Love of Money, Equity Sensitivity, dan Machiavellian Pada Persepsi Etis Mahasiswa Akuntansi
Authors: Sari Ni Luh Putu Widia Ananda , Widanaputra A.A.G.P
Published: March 2020

This study aims to examine the effect of love of money, equity sensitivity, and Machiavellian as individual aspects that influence ethical perception. This research was conducted at Faculty of Economics and Business, Udayana University. The sample in this study is the 2015 accounting non regular program students. The number of samples used is 65 respondents with non probability sampling techniques. The results of the study found that love of money negatively affected the ethical perceptions of accounting students. This means that the higher the love of money, the lower the ethical perception of accounting students. Equity sensitivity has a positive effect on the ethical perceptions of accounting students. This means that the higher the equity sensitivity, the higher the ethical perception of accounting students. Machiavellian has a negative effect on the ethical perceptions of accounting students. This means that the higher Machiavellian, the lower the ethical perception of accounting students.

Keywords: Love of money, equity sensitivity, machiavellian, ethical perception.
ICT dan Kinerja Organisasi : Peran Mediasi Inovasi
Authors: Sari Nindira Sekar
Published: March 2020

The purpose of this study was to find out how Information and Comunications Technology is influenced by innovations that become intervenig variable to organizational performance. Data from this study were obtained 70 questionnaires were distributed to employees of the Enterprise Resource Planning system users who work in PT. Housing Development, Tbk, which is one of the companies ERP users in Indonesia. Knowledge and skills variables affect the performance of the organization, while the source of information and infrastructure has no effect on organizational performance. The effect of innovation in mediating knowledge and skills and the source of information on company performance is partial mediation because the VAF values ??are in the range> 30 - <70. In addition, the innovation in mediating infrastructure for organizational performance is full mediation because the VAF values ??are in the range> 70. Limitations of this research is to only use one company as research samples, making it less able to generalize the findings.

Keywords : ICT, Organizational Performance, Innovation.
Pengaruh Pengungkapan Corporate Social Responsibility, Investment Opportunity Set dan Struktur Modal pada Nilai Perusahaan
Authors: Sabina Rini Kadek Dina , Mimba Ni Putu Sri Harta
Published: March 2020

The samples used in this study were 28 companies so that there were 140 observations. The research sample was taken using purposive sampling technique. The analysis technique used in this study is multiple linear regression. The results of this study indicate that the disclosure variables of corporate social responsibility have a positive effect on firm value. The variable investment opportunity set has a positive effect on firm value. Capital structure variables have a positive effect on firm value. Theoretical implications of the research show that the results of the research are in line with signal theory. The practical implications of research can be taken into consideration for investors in making decisions by looking at information on CSR disclosures, IOS and company capital structure.

Keywords : Corporate value, corporate social responsibility, investment opportunity set, capital structure.
Pengaruh Perilaku Belajar terhadap Tingkat Pemahaman Akuntansi dengan Kecerdasan Emosional sebagai Variabel Pemoderasi
Authors: Agung Kresnandra Anak Agung Ngurah
Published: March 2020

The purpose of this study was to determine  the effect of each variable of learning behavior and emotional quotient at accounting understanding level, and the influence of emotional quotient  moderation on the interaction of learning behavior, at accounting understanding level. Sample selection using purposive sampling for 87 samples. Accounting understanding level data is proxied by the average final grade of accounting subjects in the MAKSI program collected from the SIMAK Unud program, while learning behavior and emotional quotient data are response data collected using questionnaires that have met the validity and reliability tests. All data have met the classical assumption test and the regression model has fulfilled the model feasibility test. Regression test results show that each variable of learning behavior and emotional quotiente has a positive and significant effect on the level of accounting understanding, besides that emotional quotiente increases the influence of learning behavior on accounting understanding level.

Keywords : Accounting understanding level, emotional quotient, learning behavior.
Pengaruh Corporate Governance dan Profitabilitas terhadap Penghindaran Pajak dengan Ukuran Perusahaan Sebagai Variabel Pemoderasi
Authors: Indira Yuni Ni Putu Ayu , Setiawan Putu Ery
Published: March 2020

This study aims to determine the effect of corporate governance and profitability on tax avoidance with company size as a moderator. The number of samples analyzed were 55 samples of food and beverage companies listed on the Indonesia Stock Exchange (IDX) in 2013-2017. Determination of samples using purposive sampling technique. Analysis of research data using multiple linear regression and moderation regression analysis. The results of the analysis show that institutional ownership and independent commissioners have a negative influence on tax avoidance. Profitability has a positive effect on tax avoidance. The size of the company strengthens the relationship of institutional ownership with tax avoidance. Company size is not able to moderate independent commissioners with tax avoidance. Company size weakens profitability relations with tax avoidance.

Keywords : Tax avoidance; corporate governance; profitability; and company size.
Pengaruh Kekayaan Daerah dan Belanja Modal Terhadap Kinerja Penyelanggaraan Pemerintah: Pengujian Legislative Power Sebagai Variabel Pemoderasi
Authors: Usman Regina , Misra Fauzan , Firdaus Firdaus
Published: March 2020

In addition, this study also aims to see how the legislative power variable can strengthen the relationship between regional wealth variables and capital expenditure on the performance of local government operations. The criteria for collecting sampling in this study were using purposive sampling techniques to obtain a sample of 149 provinces for five years. This study used a multiple linear regression analysis models with the Moderate Regression Analysis method. The results of the study indicated that the regional wealth variable did not affect the performance of regional government administration, while capital expenditure had a positive and significant effect on the performance of local government operations. The results also showed that legislative power could weaken the relationship between capital expenditure and the performance of local government operations.

Keywords : Regional Wealth; Capital Expenditures;  Legislative Power; Performance of Local Government Operation.
Pengaruh Kecerdasan Emosional, Gaya Belajar Visual, Gaya Belajar Auditorial dan Gaya Belajar Kinestetik Pada Tingkat Pemahaman Akuntansi
Authors: Pramesti Ni Made Inten , Ratnadi Ni Made Dwi
Published: March 2020

The level of one's accounting understanding can be influenced by emotional intelligence, visual learning styles, auditory learning styles and kinesthetic learning styles that exist within students. The purpose of the study was to determine the effect of emotional intelligence, visual learning style, auditory learning style and kinesthetic learning styles on the level of understanding of accounting. The research was conducted at the Faculty of Economics and Business, Udayana University. Respondents were 171 students majoring in accounting undergraduate program 2015 were determined by probability sampling method. Data were analyzed by multiple linear regression. Based on the results of the analysis, emotional intelligence has a positive effect on the level of accounting understanding. This shows that the better the emotional intelligence possessed by students causes the level of understanding of accounting increases. Visual learning style, auditory learning style and kinesthetic learning style have a positive effect on the level of understanding of accounting, this shows the better the learning style, the higher the level of understanding of accounting. The implications of the results of this study support cognitive theory which states the level of understanding of accounting is influenced by internal factors, namely emotional intelligence, visual learning style, auditory learning style and kinesthetic learning style.

Keywords: Understanding, Intelligence, Learning Style
Pengaruh CSR Terhadap Nilai Perusahaan Dengan Good Corporate Governance Dan Ukuran Perusahaan Sebagai Variabel Pemoderasi
Authors: Firmansyah Didi , Surasni Ni Ketut , Pancawati Sri
Published: March 2020

Tujuan utama perusahaan berdiri adalah meningkatkan nilai perusahaan melalui peningkatan kemakmuran pemilik atau para pemegang saham. Bila harga saham meningkat, berarti nilai perusahaan meningkat dan kesejahteraan pemilik meningkat. Oleh karena itu perusahaan yang telah go public akan berusaha keras meningkatkan kemakmuran pemilik atau para pemegang saham guna meningkatkan nilai perusahaan. Tujuan dari penelitian ini untuk mengetahui pengaruh Corporate Social Responsibility (CSR) terhadap nilai perusahaan dengan Good Corporate Governance (GCG) dan ukuran perusahaan sebagai pemoderasi. Populasi penelitian sebanyak 171 perusahaan dengan jumlah sampel sebanyak 110 perusahaan. Teknik analisis data menggunakan MRA (moderated regression analysis). Hasil statistik menunjukkan bahwa CSR berpengaruh terhadap nilai perusahaan, GCG dapat memoderasi pengaruh antara CSR terhadap nilai perusahaan, dan begitu juga dengan Ukuran perusahaan dapat memoderasi pengaruh antara CSR terhadap nilai perusahaan.

Kata kunci: Corporate Social Responsibility (CSR); Good Corporate Governance (GCG); ukuran perusahaan; nilai perusahaan
Analisis Penanganan Manipulasi Transfer Pricing Perpajakan Dalam Menjawab Tantangan Global
Authors: Dewi Renita Rachma , Mustikasari Elia
Published: March 2020

Transfer pricing basically aims to measure company performance and has become a media to manipulate taxes, resulting in state revenue, which results in state stability, national problems and global challenges. This research method is qualitative with the transfer pricing case study approach. The data is secondary and the process of collecting data from reliable online sources. The analysis technique uses data reduction, data display and verification. The results explain that the factors of manipulation of transfer pricing are the presence of special company relationships, bonus systems and mechanisms, acquisition of unnatural profits, foreign ownership and political cost. The process of handling is reforming taxation, which includes natural resources, organizations, business processes, data, information technology and regulation. The role of behavioral accounting is to create professionalism and responsibility with the principles of fairness and custom of business, value chain analysis, activity based costing and just in time philosophy.

Keywords: Transfer Pricing; Tax; Behavioral Accounting; Global Challenges.
PERAN RISET DAN PENGEMBANGAN (R&D) AKADEMIS TERHADAP PERTUMBUHAN EKONOMI
Authors: Khaliq Abdul
Published: February 2020

This study empirically examines the role of research and development (R&D) in the universities on economic growth. Using yearly data over the period 1996-2013 for 32 advanced economies and 46 developing countries in the world, the empirical results are estimated by static- and dynamic-panel data to provide evidence in favor of the impact of academic research and development on economic growth. The empirical evidence suggests that the static- and dynamic-panel data analysis estimates well characterize how academic research and development (R&D) influences economic growth in advanced economies and developing countries. Static panel data analysis in the light of fixed effect method (FEM) suggest positive effect of academic research and development on economic growth both in advance economies and developing countries. Moreover, dynamic panel data (Arrelano-Bond and Blundell-Bond) analysis finds academic research and development has consistently positive effect on economic growth in advanced economies, unfortunately academic R&D has negative effect on economic growth in developing countries. Based on the results, this study recommends for developing countries especially Indonesia to pay specific attention to academic R&D at universities by commercialization of new inventions and knowledge to attract industry.
Isolasi, Identifikasi dan Persentase Keberadaan Hifa Jamur Endofit pada Tanaman Gemitir (Tagetes erecta L.) di Beberapa Daerah di Bali
Authors: Rahayu Bekti Revi , Proborini Meitini Wahyuni , Darmayasa Ida Bagus Gede
Published: February 2020

Endophytic fungi are found in roots, stems, leaves, flowers, fruit, until rhizosphere in soil area, where the fungus is widely used as an antifungal, biostimulan, antibacterial, and many more. Gemitir is one plant which widely cultivated in some areas in Bali. In Bali this plants use as a material for upakara, ornamental plants and herbs. This study was conducted to determine the type and different kind of endophytic fungi and to see the percentage of endophytic fungal hyphae in the roots, stems, and leaves on gemitir which taken at different locations. Sampling was taken at the Pangsan-Badung, Angseri-Tabanan Regency and Temesi-Gianyar. The sampling method which used is the diagonal method with five sample points. Isolation and identification process was carried out in the Laboratory of Plant Taxonomy (Mycology), State University of Udayana in January-March 2017. In this study of 15 species successfully identified to the genus level that belongs to the six genera namely Alternaria, Aspergillus, Botrytis, Trichoderma, Penicillium and Syncepalastrum. Total of fungal colonies in most samples were found at research location A (Pangsan-Badung Village) and percentage of highest endophytic fungal hypha existed at location C (Temesi-Gianyar Village).
Pengaruh pH dan Suhu terhadap Produksi Antibiotika dari Isolat Bakteri Endofitik pada Tumbuhan Andalas (Morus macroura Miq.)
Authors: Yani Riski Budi , Agustien Anthoni , Alamsjah Feskaharny
Published: February 2020

The study used survey method and the data were analysed descriptively. The selection of the bacteria which produce antibiotic had been with paper disk method and used Escherichia coli and Staphylococcus aureus as the sample bacteria. This result showed pH 7,0 was succesful optimum pH antibiotic produced for Bacillus sp.1 and Bacillus sp.2. and 370C was the optimum temperature to antibiotic produced from Bacillus sp.1 and Bacillus sp.2.
Analisis kualitatif Gambaran Pemberian Susu Formula Pada Balita 6-24 Bulan di Wilayah Kerja Puskesmas Palaran Kota Samarinda
Authors: Riski Muhammad , Saragih Bernatal , Sukemi Sayidi
Published: March 2020

Latar Belakang:Cakupan Balita diberi susu formula di Puskesmas Palaran Kota Samarinda mengalami data yang berfluktuatif pada 3 tahun terakhir, tahun 2015 ada 27,63%, tahun 2016 ada 15%, dan tahun 2017 ada 57,59%, yang terjadi di Puskesmas Palaran.Tujuan :Penelitian ini bertujuan untuk mengetahui gambaran pemberian susu formula dan faktor yang mempengaruhi pemberian susu formula pada balita 6-24 bulan, penelitian dilaksanakan di Wilayah Kerja Puskesmas Palaran Kota Samarinda.Metode Penelitian:Penelitian yang digunakan adalah penelitian kualitatif, pendekatan menggunakan Fenomenologi dengan menggunakan wawancara mendalam pada 5 Orang Tua Balita dan 1 petugas Kesehatan.Hasil : Dari hasil penelitian dapat diketahui gambaran pemberian susu formula pada balita kurangnya pemahaman dan pengetahuan orang tua dalam pemilihan, pembuatan, sterilisasi dan frekuensi. Faktor yang berhubungan dengan pemberian susu formula adalah kurangnya pengetahuan ibu yang mempengaruhi pemberian susu formula dan faktor ekonomi kemudian pengaruh dari kehamilan dan ASI ibu yang tidak keluar sehingga anaknya diberikan susu formula.Kesimpulan: Pemberian susu formula pada balita 6-24 bulan dari segi pemilihan merk susu formula dan prilaku ibu berhubungan dengan anggota keluarga, tetangga dan iklan ditelevisi, pembuatan, sterilisasi, pemberian dan frekuensi serta faktor kurangnya pengetahuan ibu yang mempengaruhi prilaku pemberian susu formula danr ekonomi keluarga semakin tinggi cenderung untuk memberikan susu formula. Faktor-faktor tersebutlah yang mempengaruhi ibu untuk memberikan balitanya susu formula sehingga gagal ASI esklusif.
A Safer Social Passage
Authors: Oliver Peter V. , Case Karen I. , Powell Jack L. , Collins Lynn H.
Published: February 2020

College student Adult Children of Alcoholics (ACOAs) reported less positive feelings about being in college and shorter intimate relationships than non-ACOAs. A description of normal development tasks which may be especially troublesome for ACOAs, and suggestions for counselors to facilitate students' transition to college, are discussed as a means to improve student satisfaction and retention.
First Generation College Students
Authors: Lehning Emily M.
Published: February 2020

First-generation college students have distinctive needs for support. Institutions of higher learning can provide the proper support for students through needed services and interventions. This article will review the unique demographics and needs of first-generation college students. A model for practice is described and recommendations will be offered to encourage the persistence of first-generation students and the role of student service functions toward meeting that goal.
Faculty Involvement in Student Affairs
Authors: Pope Myron L.
Published: February 2020

Higher education is experiencing tremendous pressure from constituents to justify activities and the quality of its product (student outcomes). This increased level of accountability makes it a necessity that collaborative relationships exist between academic and student affairs to improve the quality of undergraduate education. One way in which this collaboration may occur is through faculty involvement in student affairs governance activities. This study focused on the perceptions of Senior Student Affairs Officers (SSAO) regarding faculty involvement in institutional and student affairs governance.
Notas sobre gênero, tecnologia e videogames
Authors: Galdino Renata Jéssica , Silva Tarcisio Torres
Published: February 2020

Neste trabalho, buscamos investigar as brechas digitais geradas pelas hierarquias de gênero que afetam a maneira como as tecnologias são desenvolvidas, difundidas e apropriadas pelas mulheres. Para tanto, mostramos algumas relações entre gênero e tecnologia a fim de fazermos a aproximação com o universo dos games. Segue então um resgate da concepção dos games como “coisa de menino”, de forma a mostrar como essa tecnologia foi aos poucos sendo distanciada do mundo das meninas. Hoje, o caminho inverso vem sendo feito por uma nova geração de mulheres que criam iniciativas para se apropriar dos games no Brasil e no mundo.
Design and Fabrication of an Automatic Trash Remover for Open Channel Waterway for Micro Hydropower Plant Application
Authors: Yunus A. M. Shiddiq , Mulyadi Musrady , Apollo Apollo
Published: March 2020

Mitigation of catastrophic impacts of exhausted pollutants from conventional based power plants could be done by extensively used of renewable energy-based power plants. One of the promising renewable-based power plants that already have technology maturity is hydropower. However, large scale hydropower is based on an appropriate site and not economically effective for isolated and remote small communities. As anticipation, to fulfill the power requirements of these communities, micro-hydropower plants (MHPPs) are applied due to its inexpensive capital and low maintenance cost. Normally, MHPPs projects are finalized from civil construction to powerhouse. A simple trash filter is usually located before the intake of the penstock. This simple trash filter usually causes a problem related to trash collection that blocks the water debit into the penstock intake. The low debit, might cause the turbine's rotation will be reduced which in turn downgrade the voltage and frequency. Low voltage and frequency might harm consumers. In this paper, a new control mechanism based on Arduino Mega of automatic trash removed is introduced.
RUBELA: STRATEGI MEMOTIVASI SISWA DI NAGARI PAUAH DUO NAN BATIGO KECAMATAN PAUAH DUO KABUPATEN SOLOK SELATAN
Authors: Iryani Nelvia , Harianti Reski
Published: February 2020

This activity has been held at Nagari Pauah Duo Nan Batigo for 40 days on 29th June until 8th August 2018. Many activities has been carried out together by students college and the comunity of Nagari Pauah Duo Nan Batigo, which was Rubela activity (Learning house). This paper aims to describe the activity program carried out by Pauah Duo Nan Batigo KKN students namely the Rubela activity ( Learning house). This activity was motivated by the students lack of understanding about the importance of education so that the students were less interested to continue their education to the higher level. The method used in the activity was the method of public education in the form of councelling and socialization. The activity was carried out four times per week with a delivery of material for several classes and the discussion of the excercises and homeworks with the students. All varies out activities got positive responses from the participants, public society, and comunity leaders. KKN program besides as a learning method for college students, it is also an effort of Andalas Universitiy to contibute in transforming the value of education to the public comunity.
DESIGN AUDIT: VISUAL IDENTITY OF HET HUISJE CAFE
Authors: Sembada Gredi Gradana , Renaldi Chandra
Published: March 2020

The cafe business continues to experience significant developments, cafes being a favorite location to gather as part of the community's lifestyle. Currently there are more than ten thousand cafes in all corners of the country. In the 2013-2018 edition, the total revenue of the cafe sector is predicted to increase from USD 3.4 billion to USD 4.16 billion.The lifestyles of urban societies socializing in cafes are made a profit-making opportunity for business people by creating cafes with unique concepts. One of them is Het Huisje cafe. The cafe, which was established in early 2016, is located on Jl. Arif Rahman Hakim no. 9A, Pancoran Mas, Depok. the profit earned by Het Huisje cafe is static, in one month only a 10% increase in profit. Branding activities took the role of the case. The Het Huisje cafe logo that is not yet strongly illustrates the concept of its business. Visual Audit Results from pre-research Designs Audit, Het Huisje cafe logos do not meet the criteria of a good logo. The first phase of the study focused on visual audit on the logo. Methods of data collection using field observation instruments, interviews and questionnaires. Analysis using Design Audit matrix.The results of analysis in addition to being input for the design of promotional strategies are also used as input for the preparation of the design strategy process. The benefits of this research can be considered in making business decisions related to the field of design, so that the resulting design output is judged not only aesthetically, but also can be seen as a strategic step in achieving business goals
Criminalistic Studies about Overcoming the Counteraction to the Crimes of Investigation
Authors: Verenich Igor Vasilievich
Published: February 2020

The subject of the research is the mechanism of overcoming the counteraction to the crimes of investigation and mechanism of marking formation, patterns of overcoming the counteraction to the crimes of investigation, their technological and criminalistic support, tactical and criminalistic support, methodological and criminalistic support of activities performed by law enforcement agencies and court. This is the first research to create a criminalistic teaching about overcoming the counteraction to the crimes of investigation and to develop an integral concept of such study as a combination of interrelated ideas and concepts. The methodology of the research includes general research methods (observation, description, comparison, experiment and modelling as sense-based research methods, analysis, synthesis, induction, deduction, analogy, hypothesis and abstraction as logical research methods, measurement, calculation and geometrical construction as mathematical methods). The author has also used special criminalistics methods (criminalistic identification, dactyloscopy, odorology, planning of investigative activities and organisation of investigation) as well as special methods from other branches of science such as physical, chemical and physical-chemical methods, anthropological and anthropometric methods, sociological methods and psychological methods. The scientific novelty of the research is caused by the fact that the author offers a new branch of criminalistics, criminalistic teaching about overcoming the counteraction to the crimes of investigation and development of the integral concept thereof based on rules and patterns of criminal procedure. 
KURUMSAL SOSYAL SORUMLULUK ALANINDA ÜST DÜZEY YÖNETİCİLERİN KİŞİSEL DEĞERLERİNİN ROLÜ
Authors: BÖRÜ Deniz , GÜNGÖRMEZ Dilek
Published: February 2020

Bu çalışma, şirketlerde Kurumsal Sosyal Sorumluluk (KSS) politikalarının belirlenmesinde ve uygulanmasında üst düzey yöneticilerin kişisel değerlerinin örtük rolü üzerine kuramsal bir çerçeve sunmayı amaçlamaktadır. Buradan hareketle çalışmada öncelikle bugünün iş dünyasında bir değer olarak KSS’nin güncel tanım ve kapsamı ele alınmıştır. Devamında kişisel değerler ile KSS arasındaki kritik bağı kuran yakın dönem çalışmalar ve sonuçlarına yer verilmiştir. Son olarak kurumların üst düzey yöneticilerinin bir yansıması olduğu ve bu nedenle KSS’nin “kurumsal” olmadan önce bir yönetici değeri olduğu önermesi kavramsal düzeyde desteklenmiştir.
Teledentistry: A literature review of evolution and ethicolegal aspects
Authors: Bhargava Abhinav , Sabbarwal Bhavna , Jaggi Amrita , Chand Sachin , Tandon Shourya
Published: February 2020

Teledentistry is about delivering data from one point (spoke site) to another point (hub site) using telecommunications technology. Teledentistry is a relatively new field that combines telecommunication technology and dental care. It provides new opportunities for education and delivery of care that offers much potential and challenges. Teledentistry is also useful in long-distance clinical training and continuing education, screening, and dentist laboratory communication. In rural areas, where there is a shortage of specialists, lack of comprehensive and sophisticated health-care teledentistry can extend care to remote patient populations at a reasonable cost as well as ease the problem of a shortage of specialized dental consultants.