bluuebunny/crossref_metadata_2025 huggingface dataset:
Our aim is successful interstate interaction
Authors: Aly Hossam Eldeen
Published: March 2020

The interview covers the diplomatic career of Hossam Eldeen Aly, Ambassador Extraordinary and Plenipotentiary of the Arab Republic of Egypt to Ukraine. The Ambassador shares his experience of diplomatic activities in other countries and the difficulties he faced while working in the realm of diplomacy.
According to the Ambassador, one of the priorities of the team of the diplomatic mission of the Arab Republic of Egypt in Ukraine is to maintain good and mutually beneficial bilateral relations in the realms of economy, culture, tourism, and industry.
The Ambassador singles out two promising ways for cooperation. The first one is trade. Trade statistics indicate that Egypt is the key partner for Ukraine in Africa and in the Middle East. Thus, many Egyptian goods of high quality are poised to enter the Ukrainian market. These are high competitive goods that favorably influence the economies of the two states and allow the parties to expand their future cooperation in this domain. Another potential way to broaden collaboration is tourism. From this perspective, Ukraine is one of the main partners of the Arab Republic of Egypt. The Ambassador hopes the direct flights between the capitals of the two states will contribute to the increase in the number of tourists and expansion of travel destinations throughout Egypt.
The Ambassador worries about activities of terrorist units at the regional level in different parts of the world that also take place in Egypt. The Arab Republic takes counter-terrorist measures in every possible way in order to free the country from this threat.
The Ambassador stresses that Ukrainians and Egyptians have similar mindset and likewise strive for a better future. Bilateral cooperation, in particular the desire to ensure welfare for the peoples of Ukraine and Egypt, will boost the spheres for cooperation between the two states.
Keywords: Egypt, counter-terrorism, bilateral cooperation, economic relations of Egypt and Ukraine, tourism, Ukraine.
India–Ukraine: Partners in Progress
Authors: Bharti Manoj Kumar
Published: March 2020

The interview of Manoj Kumar Bharti, Ambassador Extraordinary and Plenipotentiary of the Republic of India to Ukraine, deals with connections between Ukraine and India, formed several thousand years ago. Experts found many similarities in languages of two states as well as in traditions of house holding among the rural population of Ukraine and India. Both states have faced economic instability for centuries and were subordinated to other states, and lastly both of them gained independence. For the last 26 years, India and Ukraine have had many summits and concluded not a few memoranda of understanding and agreements covering almost all aspects of bilateral cooperation. These 26 years were a period when Indian economy revealed its potential and achieved great results in the development of the state. The increase of incomes in India allows Ukrainian goods and services to penetrate the Indian market.
Meanwhile, Ukrainian people are highly interested in Indian culture, traditions, and philosophy. Every year, thousands of people come together to participate in the Yoga festivals.
The Embassy of India holds a lot of event in various cities of Ukraine to make Ukrainians aware of India and expand opportunities for business cooperation.
India boasts an extensive network of higher educational institutions, however, many young people choose to study abroad. Ukraine offers Indian students excellent opportunities for professional training.
The Ambassador of India underlines the current level of relations between India and Ukraine and the recent trend in their development allow us to hope for fruitful further cooperation. The Embassy of India in Kyiv will further contribute to strengthening collaboration and taking efficient measures in this regard.
Keywords: India, the Yoga festivals, Indian culture, independence, Ukraine, markets.
Ukraine and the Republic of Moldova – Unused Potential
Authors: Hnatyshyn Ivan
Published: March 2020

The article is dedicated to relations between Ukraine and Moldova, taking pride of place in the foreign policy of Ukraine. This is due to a shared border, large ethnic community of Ukrainians in Moldova, similarity of foreign policy priorities, and development of mutually beneficial economic cooperation. Ukraine is an active stakeholder in the negotiations on the Transnistrian conflict and has the status of a mediator. Ukraine seeks to develop mutually beneficial relations with the Republic of Moldova based upon respect for the sovereignty and territorial integrity of both states.
The bilateral cooperation of the two countries can be found in the spheres of environment, transport, energy, infrastructure, implementation of domestic reforms, and efficient struggle against corruption. An opening of a border bridge crossing for vehicles and prospective construction of a bridge are the steps enabling Ukraine and Moldova to enter the European transport network.
An important upshot of the diplomatic activities is the consistent support of the sovereignty and territorial integrity of Ukraine by the Republic of Moldova.
The external aggression notwithstanding, Ukraine continues to take proactive measures in the negotiations on the Transnistrian conflict. The common origins of the latter and of the Russian-Ukrainian confrontation bring about the necessity to combine forces and form common approaches for their settlement as well as jointly counter regional threats and challenges.
The protection of rights of national minorities is yet another important aspect of bilateral relations.
Ukraine has an interest in a socially and politically stable Moldova with a prosperous economy able to follow its policy of integration to the EU.
Keywords: The Republic of Moldova, policy on integration to the EU, territorial integrity, domestic reforms, corruption.
Dilemmas of Ukraine’s Foreign Policy in 2018
Authors: Kapitonenko Mykola
Published: March 2020

The year of 2018 has not become a unique one for Ukraine’s foreign policy. As in earlier years, the issue of resolving the conflict in Donbas and preventing a war with Russia has remained its most imminent challenge. Given the decrease in domestic resources, the problem of weakening political institutions of the state and the decline of its positive image on the international scene because of pervasive corruption, lack of reforms, and democracy deficit, together with the bulk of negative tendencies in the relations with the key partners – the EU and Russia – have become the greatest challenge. All of these factors further limit the leeway in supporting Ukraine in withstanding the Russian aggression and generally weaken its position in the regional international system. Such developments are taking place under deteriorating geostrategic prospects for Ukraine, resulting from the intensification of Russian pressure in the course of the ongoing hybrid war and hostilities in Donbas.
The issues brought about, in the first place, by the Russian military aggression, occupation of Donbas, and annexation of Crimea have predetermined the sluggishness, reactivity, and contradictory character of Ukraine’s foreign policy. Due to the alarming settings Ukraine has faced, it is often referred to as a ‘troublesome country’ or a ‘weak state’, which is a disturbing message. After the frustrating failure of all the hopes about the Budapest Memorandum, a search for allies represented by the US and NATO became an urgent task of Ukrainian diplomacy, accompanied by the need for effective diplomatic means of ‘appeasing’ Russia. These are the major areas, on which Ukraine has focused its diplomatic efforts in 2018.
The Russian issue will for many years remain the most complicated, cumbersome, and critical for Ukrainian foreign policy. Mistakes in its regard will come at the highest price, while simple solutions will be the least effective. The correlation of powers, the style, and priorities of Russia’s foreign policy, asymmetric interdependence, and intricate history turn Ukrainian-Russian relations into a knot of contradictions, which is hard to unravel even in regular circumstances. Today, as Crimea is occupied and part of the territory of eastern Ukraine is taken hostage, it will be even more difficult to build relations with Russia.
Keywords: NATO, Russian-Ukrainian war, Helsinki summit, European Union, American-Russian summit, PACE.
SINTESIS DAN UJI TOKSISITAS SENYAWA ANALOG KALKON 3’-METOKSIASETOFENON DENGAN 2-HIDROKSIBENZALDEHID
Authors: Aprianto David , Balatif Nur , Zamri Adel
Published: March 2020

Kalkon merupakan salah satu metabolit sekunder golongan flavonoid yang sangat berpotensi untuk dikembangkan. Kalkon telah dilaporkan memiliki aktivitas biologis seperti antimikroba, antitumor, antioksidan, antiinflamasi, antimalaria, dan antikanker. Senyawa (E)-3-(2-hidroksifenil)-1-(3’-metoksifenil)prop-2-en-1-on disintesis dengan metode iradiasi gelombang mikro dan menggunakan katalis basa KOH. Struktur senyawa kalkon dikarakterisasi berdasarkan interpretasi data spektroskopi UV, IR, 1H-NMR, dan MS. Uji toksisitas senyawa kalkon ditentukan dengan metode Brine Shrimp Lethality Test dan menunjukkan aktivitas dengan nilai LC50 yaitu 186,48 μg/mL. Senyawa ini menunjukkan aktivitas toksisitas yang baik karena nilai LC50 < 200 μg/mL.
PENGARUH SUHU TERHADAP OKSIDASI FENOL MENGGUNAKAN MANGAN OKSIDA HASIL SINTESIS DARI MALTOSA DAN KMNO4 DENGAN METODE SOL-GEL
Authors: Hafizhah - , Awaluddin Amir , Muhdarina -
Published: March 2020

Mangan oksida hasil sintesis menggunakan metode sol-gel dengan perbandingan prekursor KMnO4 dan maltosa (4: 1). Karakterisasi struktur mangan oksida menggunakan difraksi sinar-X untuk menentukan struktur, tingkat kristalinitas dan tingkat kemurnian, Scanning Electron Microscopy (SEM) untuk menentukan morfologi dan ukuran partikel, dan luas permukaan dengan metode metilen biru. Hasil menunjukkan bahwa mangan oksida hasil sintesis merupakan campuran mangan oksida berongga type cryptomelane dan hausmanite, adapun karakterisasi dengan SEM menunjukkan partikel mangan oksida berbentuk seperti gumpalan-gumpalan awan dengan ukuran partikel + 1 μm dan luas permukaan 10,716 m2/g. Penelitian ini bertujuan untuk mempelajari kemampuan mangan oksida sebagai katalis pada proses oksidasi fenol. Oksidasi fenol dilakukan pada variasi suhu reaksi (300C, 400C, 500C dan 600C) dan waktu reaksi (30, 60, 90, 120, 150 dan 180 menit). Hasil optimum menunjukkan bahwa katalis mangan oksida sebanyak 0,1 g dapat mengoksidasi fenol pada konsentrasi 100 ppm sebesar 92,7% pada suhu 600C di menit ke-150. Kajian kinetik menunjukkan bahwa oksidasi fenol mengikuti orde satu dengan energi aktivasi sebesar 2,19 kJ/mol.
SINTESIS DAN ANALISIS SPEKTRUM SENYAWA PIRAZOLIN DARI KALKON 4-KLORO INTI NAFTALEN
Authors: Desviana Laila , Teruna Hilwan Yuda , Jasril -
Published: March 2020

Senyawa pirazolin 5-(4-klorofenil)-3-naftalen-2-il-4,5-dihidro-1H-pirazol (PH CN2-4Cl) telah disintesis melalui reaksi siklisasi senyawa 3-(4-kloro-fenil)-1-naftalen-2-il-propenon dan hidrazin hidrat menggunakan katalis asam sulfat dengan diiradiasi gelombang mikro selama 3,5 menit. Senyawa yang diperoleh berupa kristal bening dengan berat 0,11 g dan rendemen yang dihasilkan sebesar 69,20%. Senyawa tersebut menunjukkan rendemen yang baik dan telah dikarakterisasi menggunakan spektrofotometri UV-Vis dan FTIR.
STRATEGI PEMANFAATAN SUMBER AIR DI KABUPATEN SIAK UNTUK PENGEMBANGAN UNIT PELAYANAN TEKNIS DAERAH (UPTD) AIR MINUM KABUPATEN SIAK
Authors: Subhan Dede , Tang Usman M , Fatnanta Ferry
Published: March 2020

Tujuan dari penelitian ini adalah untuk Menganalisis kondisi ketersediaan sumber air baku, kondisi UPTD Air Minum dan kebijakan pemerintah daerah untuk memenuhi kebutuhan air bersih masyarakatnya serta kebijakan dan strategi pemanfaatan sumber air di Kabupaten Siak untuk pengembangan UPTD Air Minum Kabupaten Siak. Lokasi penelitian berada di Kabupaten Siak, Metode penelitian yang digunakan adalah metode survey. Hasil dari penelitian ini adalah Kondisi sumber air baku di kabupaten jumlahnya banyak namun kualitas airnya yang kurang baik. Belum adanya kebijakan berwawasan lingkungan. Permasalahan jarak, luas wilayah, sebaran penduduk, topografi, dan sumber listrik berakibat pada tingginya biaya perpipaan dan pemasangan aksesoris. Cakupan pelayanan UPTD Air Minum masih kecil dan Pendanaan juga masih bergantung kepada pemerintah daerah. Kelembagaan masih berbentuk UPTD. Dilihat dari aspek Oprasional, UPTD Air Minum Kabupaten Siak belum optimal. Aspek sumber daya manusia sudah baik. Aspek strategi menunjukan masyarakat merupakan prioritas utama dalam strategi pengembangan, setelah itu baru aspek lingkungan dan pemerintah yang menjadi prioritas kedua dan ketiga. Alternatif strategi yang bisa dilakukan adalah dengan meningkatkan infrastruktur, inovasi teknologi, Kerjasama dengan masyarakat dan pihak swasta, peningkatan pendanaan, Peningkatan kualitas kelembagaan, Pemnafaatan air permukaan, Penerapan perda tentang air minum
FAKTOR PENENTU PENGAMBILAN KEPUTUSAN PEMENUHAN KEBUTUHAN NUTRISI IBU HAMIL ANEMIA GIZI
Authors: Endrawati Susi , Suwarni Tri
Published: March 2020

Objective Research to determine the factors that influence the decision-making simultaneously to fulfilling the nutritional needs of pregnant women anemia and the percentage of each factor, the views of factors: 1) knowledge / supply of nutrients; 2) the influence of culture / customs; 3) the economy; 4) support the family; and 5) decision-making.The study population was maternal anemia at four health centers working area of District Sukoharjo, using random sampling techniques and non-random sampling / non-probability sampling (samples are not random), using questionnaires and interviews. The results were analyzed with One Way Anova, multiple linear regression (multiple linear regretion), and Tukey HSD test Hoct Post / Post Hoct Bonfeeron.Result Analysis of One Way Anova in four health centers, the value of (p) 0.000 <0.05, which means there is simultaneously a significant influence, and which factors influence the Tukey HSD test Hoct Post / Post Hoct Bonfeeroni.The study concluded there was a significant influence on the decision-making factors fifth meeting nutritional needs of pregnant women anemia, namely: 1) the factors of knowledge / supply of nutrients ( health center Nguter 61.67%, 54.31% Sukoharjo, Tawangsari 51.67%, Weru 27.78%); 2) factors influence of culture / customs ( health center Tawangsari 37.5%, Nguter 34.17%, 25.86% Sukoharjo, Weru 20.37%); 3) factors economy ( health center Weru 48.15%, Tawangsari 43.33%, 39.66% Sukoharjo, Nguter 30%); 4) factor family support (health center Weru 36.29%, Nguter 34.67%, 33.79% Sukoharjo, Tawangsari 33.33%) and 5) factors decision making (health center Tawangsari 70%, Sukoharjo 50.58%, Weru 49.38% and 34.45% Nguter.
PENGARUH SENAM DISMENOREA TERHADAP PENGURANGAN RASA NYERI SAAT MENSTRUASI
Authors: Maita Liva
Published: March 2020

Gymnastics Dysmenorrhea is a relaxation technique that is used to reduce pain during menstruation . This study aims to look at the effect of exercise disminore to reducing pain during menstruation in Prodi DIII Midwifery student STIKes Hang Tuah Pekanbaru 2015. Quasi research type experiment with pretest and posttest study design . Samples taken as many as 30 students who experience dysmenorrhea Data analysis Univariate and Bivariate with Dependent T test . Results of research on the influence of gymnastics disminore get to the reduction of pain during menstruation , with p value 0,000 Value ( p < 0.05 ) . Disaranaka to the student to be able to learn and practice gymnastics dysmenorrhea every month before menstruation and after menstruation .
SINTESIS DAN PERBANDINGAN STRUKTUR, TEKSTUR BENTONIT ALAM DAN BENTONIT TERAKTIVASI ASAM
Authors: Siregar Sri Hilma , Irma Wirdati
Published: March 2020

Bentonite is a material that has several layers, which consists of one layer of octahedral and two tetrahedral layers or commonly known as the bentonite mineral that is composed of layers of 2: 1. Bentonite nature in general is less than optimal when used as an adsorbent. This can be overcome by activating the natural bentonite either chemistry or physics. In this study, natural bentonite acid activated. Bentonite activated with HF acid with a variety of 1% -5%. Acid can damage the structure of octahedral layers in the space between the layers. Effect of activation with HF acid cause ion exchange of Al3+, Fe3+, Mg2+ with H+ ions from the acid HF so changes smectite crystalline structures. Activation of bentonite with lead acid cation exchange capacity decreased and significantly increases the specific surface area of 26.893 m2 / g (natural bentonite) to 43.167 m2 / g (activated).
PENGUATAN REGULASI DALAM PENCEGAHAN DAN PENANGGULANGAN PERKAWINAN ANAK
Authors: Nazli Nurnazli
Published: March 2020

This article elaborates on solutions to promote and strengthen the regulation preventing child marriage practices in Indonesia, so the purpose of marriage that to create a happy and eternal family will be created based on the One True God. The equality paradigm in determining the minimum age of marriage has been realized by the Indonesian Government by raising Law No. 16 of 2019 on Amendment to Law No 1 of 1974 on Marriage. Article 7 paragraph (1) on the Post Revised Marriage Law explains that the minimum age for a marriage is 19 years and no age difference between spouses (men and women). The purpose of the Act is the Indonesian government can be more serious in minimizing the child marriages that still happen today. This research found that the following steps can strengthen the regulation preventing child marriage. First, create intense communication within the family. Secondly, it involves the judiciary in the context of enforcing rules regarding the age limit of marriage. Third, the Supreme Court must immediately make rules that can complicate marriage dispensation. Fourth, providing socialization related to the rule of law regarding the minimum age for marriage and counseling about the negative effects of child marriage. Fifth, open opportunities for adolescents to develop their potential, so that the gap in the child marriage can be minimized. To realize these steps, the government, parents and the community must work together in accordance with their respective capacities.
SISTEM KEWARISAN ADAT BATAK DI TAPANULI SELATAN
Authors: Fatahuddin Aziz Siregar
Published: March 2020

setiap masyarakat adat mengatur cara peralihan harta dari pewaris kepada ahli waris, sebab terkait dengan kebutuhan primer dalam memenuhi hajat hidup, bahkan berhubungan juga dengan martabat suatu keluarga dalam komunitasadatnya. Sebagai masyarakat yang menghitung garis kekerabatan dari pihak laki-laki, maka menurut adat Batak di Tapanuli Selatan harta juga hanya diwariskaan kepada kerabat laki-laki terutama anak laki-laki yang dipandang sebagai penerusmarga dan kebanggaan keluarga. System ini menempatkan anak perempuan sebagai pihak yang kebutuhan hidupnya sepenuhnya menjadi tanggungan suaminya sehingga tidak berstatus sebagai ahli waris. Sekalipun demikian ada instrument lain yang memberi ruang bagi anak perempuan untuk turut menerima porsi bagian tertentu dari harta yang ditinggalkan oleh orang tuanya. Anak perempuan bias menerima olong ate, pemberian kasih sayang yang mengandalhan kerelaan pihak anak laki-laki untuk melepas sebagian haknya agar anak perempuan dapat tersantuni. Saat ini olong ate mendapat pemaknaan baru, jika pada awalnya berhantung kepada keinginan baik anak laki-laki yang pada umumnya justru tidak menunjukkan kepedualiannya dan sama sekali tidak menyisakan sedikitpun harta, saat ini olonh ate menjadi suatu keharusan bagi anak laki-laki untuk memberi bagian yang layak kepada anak perempuan sekaipun tidak setara dengan bagian anak laki-laki.
PENGAMBILALIHAN WEWENANG WALI NASAB DALAM PERKARA WALI ADHAL PERSPEKTIF PLURALISME HUKUM (Studi Kasus Pandangan Hakim dan Tokoh Masyarakat Kabupaten Pasuruan)
Authors: Muhamad Hasan Sebyar  , A. Fakhruddin
Published: March 2020

Rapuhnya hubungan ayah atau keluarga ayah dengan anak gadis adalah salah satu sebab wali adhal. Menurut tokoh masyarakat putusan wali adhal itu membingungkan, karena mengabaikan wali nasab dalam pernikahan, di sisi lain putusan hakim mengizinkan wali adhal demi maslahat agar terhindar dari zina. Perkara wali adhol di Kabupaten Pasuruan pada tahun 2016 termasuk perkara yang sering terjadi hampir tiap bulan. Adanya perbedaan pandangan antara hakim dan tokoh masyarakat Kabupaten Pasuruan tentang wali adhal perlu dianalisis secara mendalam, agar dapat menjadi bahan pertimbangan tentang wali adhal guna mengurangi kasus wali adhal di Pasuruan. Jenis penelitian yang digunakan adalah yuridis empiris dan kualitatif deskriptif, data hasil wawancara dan dokumentasi dianalisis dengan teori pluralisme hukum. Hasil penelitian menjelaskan bahwa perkara wali adhal jika ditinjau dari teori pluralisme hukum akan muncul tiga dimensi yaitu pertama, jika seorang wali nasab tidak ada atau meninggal maka hakim dengan bukti yang ada berhak mengambilalih kekuasaan wali nasab dan memindahkannya kepada pihak yang berwenang. Kedua, jika wali nasab masih ada pernikahan itu harus dilaksanakan dengan persetujuan wali nasab. Ketika wali nasab enggan atau tidak hadir maka niat untuk menikah hendaknya dibatalkan. Ketiga, jika wali adhol masih ada, namun karena alasan yang tidak dibenarkan hukum enggan untuk menikahkan anaknya, maka hakim dapat mengizinkan wali adhal untuk menghindari zina dan mewujudkan keadilan bagi anak perempuan yang telah dikucilkan.
PERCERAIAN DAN PERNIKAHAN DINI DI KABUPATEN SEMARANG
Authors: Nizar Muchamad Coirun , Ghofar Shidiq
Published: March 2020

The obscurity of the ideal age for a marriage in classical fiqh reference requires the existence of ijtihad among contemporary jurists to determine the ideal age limit for a marriage. The result of the ijtihad is the formulation of a Compilation of Islamic Law which among one of the articles discusses the minimum limit for someone who will hold a marriage (article 15 KHI) which is 21 years. Including the phenomenon that is rife in Indonesia is the rise of early marriage. Early marriage is defined as a marriage that takes place before maturity is reached both physically and psychologically. In an ideal setting, a marriage continues until death approaches one married couple as exemplified by Rasulullah SAW. But now, divorce occurs in many areas. Divorce occurs because of conflict between husband and wife, or the lack of compatibility between both husband and wife to continue the household. This article is the result of a research linking the occurrence of early marriage and divorce rates in Semarang. The object of this research is the decisions in PA Ambarawa ruling relating to divorce and marriage dispensation requests. In the end, the rise of cases of early marriage in Semarang Regency is due to the rise of free association between teenagers. The results of this study concluded that some divorce decisions in PA Ambarawa in 2014 occurred against the background of early marriage.
PENGARUH PRINSIP KONSERVATISME AKUNTANSI TERHADAP MEKANISME GOOD CORPORATE GOVERNANCE DAN KUALITAS LABA PERUSAHAAN
Authors: Ismail Ismail
Published: March 2020

Penelitian ini bertujuan untuk menguji pengaruh prinsip konservatisme akuntansi terhadap mekanisme good corporate governance (menggunakan pendekatan kepemilikan manajerial dan komposisi komisaris independen) dan pengaruhnya terhadap kualitas laba perusahaan, menggunakan data perusahaan manufaktur di Bursa Efek Indonesia periode 2011 – 2014. Metode analis data yang digunakan dalam penelitian ini adalah Structural Equation Modeling (SEM). Hasil penelitian ini menujukkan bahwa konservatisme akuntansi mempunyai pengaruh terhadap kepemilikan manajerial sebagai mekanisme Good Corporate Governance dan konservatisme akuntansi berpengaruh terhadap kualitas laba perusahaan, hal ini memberikan pemahaman bahwa manajer akan mengurangi tindakan konservatisme akuntansi untuk meningkatkan kualitas laba perusahaan.
Penerapan Nilai-Nilai Tabarru Dalam Prinsip Akuntansi Syariah Studi Kasus Pada Perusahaan Asuransi Prudential Syariah Tbk
Authors: Basir Basri
Published: March 2020

Asuransi syariah menurut Fatwa Dewan Syariah Nasional Majelis Ulama Indonesia (DSN-MUI) dalam fatwanya yaitu: ( ta‟mim, takaful, tadhamun) adalah  usaha saling melindungi dan tolong menolong di antara sejumlah orang atau pihak melalui investasi dalam bentuk asset atau tabarru‟ yang memberikan pola pengambilan untuk menghadapi resiko tertentu melalui akad (perikatan) yang sesuai dengan syariah. Dalam tulisan ini dibahas tentang apakah penerapan nilai nilai tabarru  telah sesuai  menurut prinsip akuntansi syariah studi kasus pada Perusahaan Agency asuransi Prudential Syariah Tbk, Penulisan ini menggunakan pendekatan kuantitatif dengan metode deskriptif Comparativ. Hasil penelitian ini menunjukkan bahwa danatabarru‟ diperoleh dari setoran dana peserta atau premi 50% untuk dana tabarru‟, kemudian dana tabarru‟ yang diinvestasikan ke sektor lain dan akan memperoleh bagi hasil antara peserta dan nasabah, dana tabarru‟ ini digunakan untuk membayar klaim yang hanya untuk para peserta. Hasil penelitian ini juga dapat diketahui bahwa perusahaan Asuransi Prudential syariah Tbk mulai dari akad, kedudukan para pihak peserta dalam akad tabarru‟, pengelolaan, surplus underwriting, defisit underwriting sesuai dengan konsep syariah yang ditetapkan Fatwa No.53 Dewan Syariah Nasional MUI tahun 2006.
Pengaruh Kesadaran Wajib Pajak, Pengetahuan, Sistem Adminitrasi Perpajakan Modern, dan Sanski Pajak Terhadap Kepatuhan Perpajakan Pada Kantor Pelayanan Pajak Madya Makassar
Authors: Wahyuni Wahyuni
Published: March 2020

This study aims: (1) To analyze the effect of taxpayer awareness on taxpayer compliance at Makassar Middle KPP. (2) Analyzing the effect of taxation knowledge on taxpayer compliance at Makassar Middle KPP. (3) Analyzing the effect of the modern tax administration system on taxpayer compliance at Makassar Middle KPP. (4) Analyze the effect of tax sanctions on taxpayer compliance at Makassar Middle KPP. The variables used in this study are taxpayer awareness (X1), taxation knowledge (X2), modern tax administration system (X3), tax sanction (X4), taxpayer compliance (Y). Research conducted by looking at taxpayer compliance from aspects of legal entity, type of business and length of establishment of business. The sample technique used with purposive sampling so that 92 samples of taxpayers were obtained. Data testing method uses multiple regression analysis with the help of SPSS version 22.00. Based on the results of testing the data obtained that the awareness of taxpayers, knowledge of taxation, tax administration system and tax sanctions have a positive and significant effect on taxpayer compliance at Makassar Middle KPP.
Pengaruh Struktur Aktiva Terhadap Struktur Keuangan PT Telekomunikasi Indonesia, Tbk
Authors: Zulaeha Sitti
Published: March 2020

Penelitian ini bertujuan untuk mengetahui pengaruh struktur aktiva terhadap struktur keuangan pada PT.Telekomunikasi Indonesia, Tbk. Di dalam penelitian ini terdapat 2 variabel yaitu struktur aktiva sebagai variabelbebas dan struktur keuangan sebagai variabel terikat yang masing-masing diukur dengan persentase (%).Populasi penelitian ini adalah seluruh data laporan keuangan PT. Telekomunikasi Indonesia, Tbk, sedangkansampel dalam penelitian ini adalah laporan keuangan yaitu laporan neraca selama tiga tahun. Pengumpulan datadilakukan dengan menggunakan tehnik observasi dan dokumentasi. Analisis data dilakukan dengan tehnikanalisis regresi liner sederhana, korelasi, dan uji-t.Hasil persamaan regresi yang diperoleh antara struktur aktiva terhadap struktur keuangan, Y = 217,237+ 4,026X, yang berarti bahwa nilai konstanta sebesar 217,237 adalah besarnya struktur keuangan yang dapatdicapai tanpa memperhatikan tinggi rendahnya struktur aktiva sedangkan nilai koefisien regresinya sebesar4,026X yang berarti bahwa setiap bertambahnya struktur aktiva sebesar Rp 1 maka akan terjadi peningkatanstruktur keuangan sebesar 4,026%. Sedangkan besarnya korelasi (r): 0,779, yang berarti bahwa besarnya korelasiantara struktur aktiva dan struktur keuangan kuat, sedangkan besarnya pengaruh variabel bebas terhadap variabelterikat adalah sebesar 0,608 atau sebesar 60,8 % yang berarti bahwa kontribusi struktur aktiva terhadap strukturkeuangan adalah 60,8 % sedangkan sisanya 39,2% (100% - r2 ) ditentukan oleh faktor lain yang tidak termasukdalam penelitian ini. Hasil analisis uji-t, diperoleh nilai thitung = 1,244 dan ttabel pada taraf signifikan α = 0,05 dandk = n-2 (3-2) = 1 diperoleh angka 6,314. Hal ini menunjukkan bahwa thitung lebih kecil dari ttabel yaitu 1,244 ≤6,314, sehingga hipotesis yang diajukan “diduga bahwa struktur aktiva mempunyai pengaruh terhadap strukturkeuangan pada PT. Telekomunikasi Indonesia, Tbk” dinyatakan ditolak.Berdasarkan hasil analisis tersebut, maka untuk memperoleh struktur keuangan yang baik, maka pihakPT. Telekomunikasi Indonesia, Tbk sebaiknya mendanai aktivanya serta keseluruhan modal asing dan modalsendiri secara optimal.
Metode Penentuan Harga Pokok Produksi pada PT Sinar Bintang Selatan di Makassar
Authors: Hasanuddin Rusdiah
Published: March 2020

Penelitian ini bertujuan : mengetahui proses penentuan harga pokok produksi pada PT. Sinar Bintang Selatan di Makassar. Metode analisis yang digunakan adalah Analisis deskriptif yaitui suatu analisis yang digunakan untuk menguraikan metode perhitungan harga pokok produksi yang dilakukan oleh PT. Sinar Bintang Selatan di Makassar dengan metode variable costing.Hasil penelitian ini menemukan bahwa perbandingan harga pokok produksi biskuit per bungkus antarametode full costing (menurut perusahaan) dengan variabel costing yang menunjukkan bahwa HPP perbungkus biskuit dengan metode variabel costing lebih menguntungkan jika dibandingkan dengan full costing sebab laba yang diperoleh perusahaan jika digunakan metode variabel costing dapat memperoleh laba yang lebih besar jika dibandingkan dengan metode full costing
Pengaruh Karakteristik Pemerintah Daerah dan Hasil Pemeriksaan Audit BPK Terhadap Kinerja Keuangan
Authors: Mappiasse Annas L
Published: March 2020

This research is related to the issue performance of local government in Indonesia, which needs to beimproved after the introduction of regional autonomy. Each of local governments need to establish and manage their own public financial management system. Many factors may affect the financial performance of local government. This study aimed to examine whether the characteristics of the local governments and the results of the audit can improve the financial performance of local government, as measured by the efficiency ratio. By using multiple regression analysis on 94 samples of local government financial report for year 2011, the study was able to prove that the dependence level and government expenditures have positive significant effect on financial performance. Legislative and the audit findings have negative significant effect on financial performance. While the size, wealth, and audit opinions do not affect the financial performance of thegovernment in the island of Java.
Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia
Authors: Kanji Lusiana
Published: March 2020

Penelitian ini bertujuan untuk menguji pengaruh perencanaan pajak dan beban pajak tangguhan terhadap manajemen laba. Objek penelitian ini yaitu perusahaan-perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) dengan periode pengamatan tahun 2013 sampai tahun 2015. Data yang digunakan dalam penelitian ini yaitu data berdasarkan laporan keuangan tahunan yang diperoleh dari Galeri Investasi STIEM Bongaya Makassar. Metode pengambilan sampel dengan menggunakan purposive sampling dan metode analisis data menggunakan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa perencanaan pajak dan pajak tangguhan tidak memiliki pengaruh signifikan terhadap manajemen laba.
Pengaruh Struktur Kepemilikan dan Pajak Perusahaan Terhadap Pembayaran Dividen
Authors: Nianty Dara Ayu
Published: March 2020

This research aims to analyze the managerial structure and tax on the dividen payment. This research applied quantitative method in revealing the data, using secondary data in the form of financial statement. Population in this research derived from Stock Indonesian Exhange (BEI) in manufacturing company since 2014-2016. The analysis technique of data used in this research was multiple regression analysis technique. The researcher concluded that the testing of hypotheses in the research indicated that managerial structure and tax significant and positive of dividen payment.
Pengaruh Skeptisme Profesional, Independensi Dan Kompleksitas Auditor Terhadap Kualitas Audit Pada Inspektorat Provinsi Sulawesi Selatan
Authors: M Indra Gunawan
Published: March 2020

This study aims to determine and analyze the influence of professional skepticism, independence and competence of auditors on audit quality both partially and simultaneously. This study uses primary data obtained from the distribution of questionnaires. The respondents in this study were all auditors working in the Inspectorate Office of South Sulawesi Province. The results of the study show that partially the professional skepticism variable and auditor competence have a positive and significant effect on audit quality. Meanwhile, the independence variable has a negative and not significant effect on audit quality. For the results of the regression test simultaneously the variables of professional skepticism, independence, and auditor competence have a positive and significant effect on audit quality.
PENGARUH PENGETAHUAN PERPAJAKAN DAN PENERAPAN E-FILINGTERHADAP KEPATUHAN WAJIB PAJAK DI KPP MAKASSAR UTARA
Authors: Nianty Dara Ayu
Published: March 2020

The purpose of this study was to whether tax knowledge and application of efiling have an influence on taxpayer compliance in north Makassar tax office. Data obtained from 100 respondents registered as Taxpayers at the Makassar north Tax Office. Data collection is done through questionnaires. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that the tax knowledge and application of e-filing has a positive and significant effect of taxpayers compliance in northMakassar tax office.
PENGARUH KESADARAN WAJIB PAJAK, KETEGASAN SANKSI DAN PELAYANAN FISKUS TERHADAP KEPATUHAN WAJIB PAJAK BADAN DI KPP MAKASSAR SELATAN
Authors: Asrini Asrini
Published: March 2020

:The purpose of this study was to determine whether awareness of taxpayers, firmness of sanctions, and services of Fiscus has a positive and significant impact on compliance of corporate taxpayers in South Makassar KPP both partially and simultaneously. Data obtained from 100 respondents registered as Corporate Taxpayers at the Makassar South Tax Office. Data collection is done through interviews, questionnaires and observations. The data analysis technique used in this research is multiple linear regression. Based on the results of the analysis it can be seen that the awareness of taxpayers and Fiscus Services has a positive and significant effect while the firmness of sanctions is not a significant positive effect on corporate taxpayers compliance in South Makassar KPP
Scaling K2. II. Assembly of a Fully Automated C5 Planet Candidate Catalog Using EDI-Vetter
Authors: Zink Jon K. , Hardegree-Ullman Kevin K. , Christiansen Jessie L. , Dressing Courtney D. , Crossfield Ian J. M. , Petigura Erik A. , Schlieder Joshua E. , Ciardi David R.
Published: March 2020

We present a uniform transiting exoplanet candidate list for Campaign 5 of the K2 mission. This catalog contains 75 planets with seven multi-planet systems (five double, one triple, and one quadruple planet system). Within the range of our search, we find eight previously undetected candidates, with the remaining 67 candidates overlapping 51% of the study of Kruse et al. that manually vets candidates from Campaign 5. In order to vet our potential transit signals, we introduce the Exoplanet Detection Identification Vetter (EDI-Vetter), which is a fully automated program able to determine whether a transit signal should be labeled as a false positive or a planet candidate. This automation allows us to create a statistically uniform catalog, ideal for measurements of planet occurrence rate. When tested, the vetting software is able to ensure that our sample is 94.2% reliable against systematic false positives. Additionally, we inject artificial transits at the light-curve level of the raw K2 data and find that the maximum completeness of our pipeline is 70% before vetting and 60% after vetting. For convenience of future studies of occurrence rate, we include measurements of stellar noise (CDPP) and the three-transit window function for each target. This study is part of a larger survey of the K2 data set and the methodology that will be applied to the entirety of that set.
Chandra Observations of NGC 7212: Large-scale Extended Hard X-Ray Emission
Authors: Jones Mackenzie L. , Fabbiano G. , Elvis Martin , Paggi A. , Karovska M. , Maksym W. P. , Siemiginowska A. , Raymond J.
Published: March 2020

Recent observations of nearby Compton thick (CT) active galactic nuclei (AGNs) with Chandra have resolved hard (>3 keV) X-ray emission extending out from the central supermassive black hole to kiloparsec scales, challenging the long-held belief that the characteristic hard X-ray continuum and fluorescent Fe K lines originate in the inner ∼parsec due to the excitation of obscuring material. In this paper we present the results of the most recent Chandra ACIS-S observations of NGC 7212, a CT AGN in a compact group of interacting galaxies, with a total effective exposure of ∼150 ks. We find ∼20% of the observed emission is found outside of the central kiloparsec, with ∼17% associated with the soft X-rays, and ∼3% with hard X-ray continuum and Fe K line. This emission is extended both along the ionization cone and in the cross-cone direction up to ∼3.8 kpc scales. The spectrum of NGC 7212 is best represented by a mixture of thermal and photoionization models that indicate the presence of complex gas interactions. These observations are consistent with what is observed in other CT AGN (e.g., ESO 428–G014, NGC 1068), providing further evidence that this may be a common phenomenon. High-resolution observations of extended CT AGN provide an especially valuable environment for understanding how AGN feedback impacts host galaxies on galactic scales.
Mating behavior of the Persian boxer mantid, Holaptilon brevipugilis (Mantodea: Mantidae)
Authors: Kolnegari Mahmood
Published: March 2020

The Persian boxer mantid,Holaptilon brevipugilis, is the mantid most recently described from Iran. Here, I present some aspects of the courtship display and mating behavior of this species. I conducted 28 mating trials, quantified the relative frequency of all mating behaviors, and estimated the pre-copulation, copulation, and post-copulation periods. I also compared the effects of frontal vs. lateral approaches of the male for mating success, since frontal approach increases the risk that the male will be seen and cannibalized by the female. In 64% of trials, the male approached the female immediately, regardless of whether the female could see him or not. Copulation was successful in 61% of trials. Male courtship consisted of dorsoventral bending of the male’s abdomen and occurred in 10% of all trials, but only when the female was facing the male. In contrast, trembling of the forelimbs was not associated with copulation, occurred in 10% of all trials, and was always followed by the male moving away from the female. I observed one female cannibalizing a male post-copulation. The Persian boxer mantid might be sexually cannibalistic, but confirming this hypothesis would require further studies, including a focus on female hunger level as a determining factor in sexual cannibalism and in male courtship behaviors.
Les métiers du couple et de la famille… : des tensions professionnelles révélatrices des rapports contemporains entre familles et institutions
Authors: Lauriot Dit Prévost Nicolas
Published: March 2020

Bien que leurs chemins se soient croisés régulièrement, les métiers d’aide au couple et à la famille ont des structurations professionnelles différentes. Le conseil conjugal et familial, la médiation familiale ou encore la thérapie conjugale et familiale, qui n’entrent pas nécessairement en contact avec les individus, les couples et les familles de la même manière, sont soumis à des tensions externes et internes révélatrices des rapports contemporains entre institutions et familles. Dans le présent article exploratoire, l’auteur, sociologue, propose de dessiner les frontières interprofessionnelles de ces métiers, pouvant être envisagés comme des supports thérapeutiques ou d’autonomisation, mais aussi comme composant de manière hétéroclite, voire contradictoire, une police des familles, faisant office d’entrepreneurs d’un nouvel ordre normatif familial, entre collaboration et douce imposition.
Couple ou parentalité, des stratégies institutionnelles de soutien divergentes
Authors: Neyrand Gérard
Published: March 2020

Sous l’effet d’une mutation irrésistible des cadres de la vie privée à partir de la fin des années 1960, la conjugalité va progressivement s’autonomiser par rapport à la parentalité alors qu’est contestée la fonction du mariage-institution de fonder la famille. La politique familiale va alors s’infléchir dans le sens du délaissement du couple, dont la constitution est renvoyée au principe du consentement réciproque et le devenir à la libre volonté des individus, et d’un renforcement du soutien à la parentalité, passant par le renforcement du lien de l’enfant à ses parents et leur reconnaissant le rôle de principal instrument de l’éducation. Cela correspond à l’affirmation du soutien institutionnel aux parents, comme le montre, par exemple, l’institutionnalisation de la médiation familiale, alors que le destin du conseil conjugal est renvoyé aux bons soins de la société civile.
Présentation de la thérapie familiale psychanalytique et de la formation des thérapeutes
Authors: Barraco de Pinto Marthe
Published: March 2020

Pour présenter la thérapie familiale psychanalytique, l’auteure en évoque la genèse en France, en explicite les visées, puis s’attache à en décrire le processus. En appui sur le cas clinique d’une famille suivie, sont mis en évidence les points délicats depuis la demande de la famille jusqu’à l’arrêt de la thérapie. La technique est décrite ainsi que les différentes étapes qui tentent d’amener chacun à gagner en individuation. L’auteure insiste sur les prérequis nécessaires de la formation dispensée aux thérapeutes qui s’engagent dans cette pratique.
Accompagnement du processus narratif dans un groupe fratrie
Authors: Gabriel Élodie
Published: March 2020

Afin d’accompagner les frères et sœurs d’enfants handicapés, des dispositifs groupaux se développent depuis quelques années dans les services médico-sociaux. L’auteure, psychologue clinicienne, présente ici le fonctionnement d’un groupe fratrie destiné à des enfants de 4 à 10 ans, et plus particulièrement l’utilisation du dessin dans ce cadre. Par le croisement d’éléments théoriques et l’apport de situations cliniques, une réflexion est menée sur l’intérêt du dessin et du récit de celui-ci dans la relance des processus narratifs chez les enfants. Ces capacités de liaison ainsi soutenues permettent, le plus souvent, de contrer les effets traumatiques de la survenue du handicap dans la famille. Ceci permet d’appréhender l’un des facteurs de l’effet thérapeutique de ce dispositif.
Violences conjugales et angoisses de perte d’objet
Authors: Razon Laure
Published: March 2020

La problématique de la séparation est inhérente aux violences conjugales. Le couple se fonde sur le fantasme : être tout pour l’autre et que l’autre soit tout pour soi ou tout à soi. Le choix du conjoint est massivement narcissique et s’associe à des angoisses d’effondrement du Moi. L’hypothèse présentée dans l’article est que l’objet premier fut probablement insuffisamment sécurisant et constitué pour que le sujet puisse s’en séparer sans crainte d’un effondrement psychique. Cette fragilité expliquerait l’absence d’intériorisation de l’objet absent et donc un défaut de symbolisation. Dans ce contexte, l’emprise serait une tentative de négociation et d’apaisement des angoisses de perte de l’objet premier. Ainsi, les difficultés liées à la séparation dans le couple s’articuleraient à l’angoisse de perte d’objet.
L’axiome du fantasme d’où proviennent le désir de l’analyste et donc l’interprétation
Authors: Porge Erik
Published: March 2020

L’interprétation du psychanalyste, qui se confronte à celle de l’inconscient de l’analysant, se rattache au désir de l’analyste au point de lui être identique. Ce désir ne se tire pas d’ailleurs que du fantasme. Celui-ci possède une signification de vérité, liée à une modalité du futur contingent, qui le promeut à une fonction d’axiome ($ ◊ a). Sa littéralité grammaticale (différente de celle du mot d’esprit), par exemple celle d’« Un enfant est battu », opère un tressage avec la pulsion sexuelle partielle. Cela ouvre à une variété de modes d’interprétation concourant à des effets de sens réels et contribue à la sublimation.
Péril dans l’interprétation
Authors: Pellion Frédéric
Published: March 2020

Interpréter, soit la face dicible de l’acte analytique, est-il vraiment plus périlleux aujourd’hui qu’hier ? On développera ici, à rebours, quelques arguments pour penser que ce péril a toujours été là, et qu’il tient aux mêmes causes qui ont vu la naissance du discours psychanalytique.
Tout n’est pas calculable dans l’interprétation analytique
Authors: Valas Patrick
Published: March 2020

Le discours analytique, seul lien social à deux, se noue au cours des « entretiens préliminaires », en face à face. C’est un véritable corps à corps, où l’impétrant module sa demande de faire une psychanalyse, et qui ne peut trouver sa réponse que s’il rencontre l’offre d’un désir, celui de l’analyste à qui il s’adresse. Le psychanalyste calcule, il fait un pari, il convoque la chance. L’analysant, lui, n’a qu’à dire « tout » ce qu’il pense. Il souffre de son corps et de son esprit. Il compte les coups et aussi combien il n’a pas assez compté pour son entourage étant enfant.
L’interprétation résonnée
Authors: Guérin Nicolas
Published: March 2020

L’enseignement de Lacan permet de dégager plusieurs dimensions de l’interprétation psychanalytique. Qu’il s’agisse de l’interprétation produite par l’inconscient, de celle à l’initiative de l’analyste ou enfin du « dire de l’analyse », ces dimensions pourtant différentes sont pleinement solidaires et constituent aussi bien le socle du procès dialectique de la cure que les conditions de sa terminaison.
De la divination à l’interprétation, ou comment le déchiffrage ouvre une voie
Authors: Moshnyager Nathalie
Published: March 2020

La divination fut l’élément instituant de la Chine des premiers temps, en témoigne la pensée morpho-logique qui s’ensuivit. Lacan étudia le chinois, traversa les textes chinois classiques et en fut fortement marqué. Les emprunts faits au chinois sont visibles dans son séminaire et ses écrits. L’une de ces traces marquantes fut la divination sur les écailles de tortue. Cette technique opératoire est à l’origine d’une pensée symbolique : le trait fera dire. À la question de ce qu’inscrit le trait de la craquelure, l’interprétation fera écho. La craquelure est centrale, c’est une faille qui fait trait. De la divination à l’interprétation, le déchiffrage ouvre la voie.