bluuebunny/crossref_metadata_2025 huggingface dataset:
Digital Storytelling or Traditional Storytelling to develop EFL Students’ Oral Communication?
Authors: Mostafa Mahmoud Kamal Ibrahim
Published: February 2020

The present study investigated the effect of storytelling versus digital storytelling on developing fifth year EFL primary school pupils’ oral communication performance. The study adopted the quasi-experimental design. Sixty pupils of Dr. Ahmed Zewail primary School were distributed into two experimental groups. One group served as the first experimental group (n=30) who was taught in digital storytelling, whereas the second experimental group (n=30) was taught in traditional storytelling. The experiment lasted for six weeks. The instruments of the study included an oral communication skills test, an oral communication checklist, a semi-structured interview and a reflective log. They were approved by a panel of jury. Results indicated that there was a statistically significant difference between the mean scores of the first experimental group and that of the second one on the post-administration of the oral communication test for the first experimental group. Moreover, results revealed that there was a statistically significant difference between the responses of the first experimental group and that of the second one on the post-administration of the semi-structured interview favoring the first experimental group. As such, it was concluded that storytelling versus digital storytelling had a positive effect on developing fifth year EFL primary pupils’ oral communication performance.
Peran Spiritualitas Keagamaan Bagi Akuntan dalam Lingkungan Organisasi
Authors: Sulistiyo Agung Budi
Published: February 2020

This paper tries to connect the values of religion, spirituality and work place of an accountant. One of the reasons why there is unethical attitude of an accountant is the disappearance of spirituality values. The disappearance of these values can be caused by work stress on either body or soul faced by an accountant. Spirituality Diversity Model has been proposed by Krishnakumar and Neck (2002) to replace spirituality values of religion so that spirituality concept become higher and holier than religion. Religion must be placed on spirituality values. Religion is the guidance for human to behave and act in the world. This model is named as Religion Values Model (RVM). The result of empirical research by Sulistiyo (2004) strengthens RVM that internal auditor spiritual values would improve integrity of profession and its organisation including capability to adapt and anticipate the transformation of organisation or company. In fast changing environment, accountant must have self identity. The modernisation and postmodernisation mind set must be responded critically and wisely. Not all that come from the West always gives positive effect. This self identity would strengthen existence of an accountant as better professionals. This self identity certainly could be found in religion values. Keywords: Accountant, Spirituality, Religion, RVM.
Daftar Isi
Authors: Journal Admin
Published: February 2020

Daftar Isi Kajian Kritis Feminist Posmodernis dalam Formulasi Aset Mental Organisasi Feminis ReligiusSuryan Widati, Iwan Triyuwono, Eko Ganis Sukoharsono ............................... 173Pengaruh Intellectual Capital Terhadap Kinerja Keuangan Perusahaan Publik (Non Keuangan) di IndonesiaLuluk Muhimatul Ifada, Hairida Hapsari ............................................................. 181Analisis Kualitas Penerapan Good Corporate Governance pada Bank Umum Syariah di Indonesia Serta Pengaruhnya Terhadap Tingkat Pengembalian dan Risiko PembiayaanDhaniel Syam, Taufik Najda .....................................................................................195Perilaku Oportunistik Legislatif dalam Penganggaran Daerah Bukti Empiris atas Aplikasi Agency Theory di Sektor PublikTrisni Suryarini ............................................................................................................. 207 Preferensi Masyarakat Kecamatan Dau Kabupaten Malang dalam Memilih Pola Pelunasan SPPT PBBDevi Arista Rahmidani Bahari .................................................................................. 217“Analisis Perhitungan Biaya Satuan (Unit Cost) Penyelenggaraan Pendidikan Kedokteran (Studi Kasus Pada Fakultas Kedokteran Universitas Muhammadiyah Malang)”Ahmad Juanda, Nikki Vertik Lestari ....................................................................... 227Pengaruh Budgetary Goal Characteristics Terhadap Sikap Aparat dalam Menilai Kinerja Pemerintah Daerah; Studi pada Satuan Kerja Perangkat Daerah Kota Palangka RayaMasiyah Kholmi, Mia Milayanti ............................................................................... 243
Peran Karakteristik Sistem Akuntansi Manajemen Sebagai Mediator Hubungan Antara Ketidakpastian Lingkungan Dengan Kinerja Manajerial
Authors: Lathifah Ifah
Published: February 2020

This study examines the influence of environmental uncertainty on managerial performance characteristics of management accounting system as an intervening variable. This research is an empirical study with convenience sampling techniques in data collection. Data obtained by surveying 112 respondents branch heads / managers of Indonesian banks. Data were analyzed by using Structural Equation Model (SEM) with program PLS (Partial Least Square). The result of three hypotheses (H1, H2, and H3) that have been proposed two hypothesis are hypothesis 1 and hypothesis 2 accepted; that environmental uncertainty has positive influence on the characteristics of management accounting systems, and characteristics of management accounting system has positive influence on managerial performance. One hypothesis (H3) is rejected, namely: environmental uncertainty has no effect on managerial performance characteristics of management accounting systems as intervening variable
Panduan bagi Penulis
Authors: Jurnal Admin
Published: February 2020

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Karakteristik Proses dan Karakteristik Metrik pada Keadilan Prosedural yang Dimoderasi Oleh Ketidakpastian Tugas dan Toleransi Ambiguitas
Authors: Yenny Dwi Handayani Ewing Yuvisa Ibrani, Farah Nurani Qorny,
Published: February 2020

This research investigates how performance evaluation procedures associated with managerialperception of procedural justice. Two metrics and two process characteristics of performanceevaluation are examined. Formality of performance evaluation and voice are characterized asprocess characteristics, while preferred use of effort measures to outcome measures, and diversityof performance evaluation are characterized as metric characteristics. Those, are moderatedby task uncertainty and tolerance for ambiguity as cores of uncertainty management theory.Survey method is used in this research, and so purposive sampling to test 77 samples thatconsistof middle managers from Bantenprovince lower and middle level of firms . The result ofthis research proved that all four performance evaluation characteristics are not directly associatedwith procedural justice, yet their effect depends on the extent of perceived task uncertaintyand tolerance for ambiguity of managers. In addition, voice, as process characteristics, seems tohave the strongest effect of all that may leads to the increased of fairness. These findingsexplain some inconsistencies in previous studies on justice perception of performance evaluationprocedures.Keywords : Procedural justice, Formality, Voice, Outcome measures, Diversity, Task uncertainty,Tolerance for ambiguity.
Daftar Isi
Authors: Journal Admin
Published: February 2020

The Evidence of Goodwill Disclosure at Indonesia’s Listed Company and Goodwill Relationship with Future Earnings Ersa Tri Wahyuni, Hersa Natasha .......................................................................... 415   Otoritas Atasan, Retaliasi dan Locus Of Control Sebagai Faktor-Faktor yang Memengaruhi Perilaku Manipulasi Laporan Realisasi Anggaran Hafiez Sofyani, Yulinda Devi Pramita .................................................................. 427   Faktor-Faktor yang Mempengaruhi Pembiayaan Berbasis Bagi Hasil (Profit and Loss Sharing) Wahyuli Ambarwati Wulandari, Kiswanto ........................................................... 437   Faktor-Faktor Teknis dan Keorganisasian yang Memengaruhi Pengembangan Sistem Pengukuran Kinerja Pemerintah Daerah Warka Syachbrani, Rusdi Akbar ............................................................................. 447   Analisis Wacana Kritis: Menguak Moralitas dan Profesionalisme Bisnis dalam Praktik Akuntansi Pertanggungjawaban Sosial Diska Arliena Hafni, Eko Ganis Sukoharsono, Ali Djamhuri ......................... 465   Reaksi Investor atas Pengungkapan Internet Financial Reporting William Indra S. Mooduto .......................................................................................... 479   Pengaruh Tanggung Jawab Sosial Perusahaan terhadap Kinerja Keuangan dengan Tata Kelola Perusahaan sebagai Pemoderasi Dhesy Eka Putri Shafariani ..................................................................................... 493
Pengaruh Tanggung Jawab Sosial Perusahaan terhadap Kinerja Keuangan dengan Tata Kelola Perusahaan sebagai Pemoderasi
Authors: Shafariani Dhesy Eka Putri
Published: February 2020

The aim of this study is to analyze the effect of corporate social responsibility (CSR) to financial performance with good governance as a moderating variable. Data was drawn from public companies which participate in the Corporate Governance Perception Index (CGPI) held by The Indonesian Institute for Corporate Governance (IICG) for year of 2009-2011. MRA (Moderated Regression Analysis) was used to analyze the data. The results show that empirically, financial performance was influenced by CSR, and good governance is moderating variable in relationship of CSR and financial performance. Keywords: corporate social responsibility, financial performance, good governance.
Pengaruh Debt Default , Firm Size , Dan Prior Opinion Terhadap Penerimaan Opini Going Concern
Authors: Sandi Lukyanto Dwi , Prasetyo Adi , Kurniawati Eris Tri
Published: February 2020

The purpose of this study is to examine the effect of debt default, firm size, prior opinion onacceptance of going concern audit opinion on companies listing on BEI. This type of research isassociative. The types and sources of data in this study are secondary data and Indonesia StockExchange. Technique of taking data is done with documentation. The result of this research isDebt Default have positive effect to the acceptance of going concern opinion, firm size does nothave an effect on the acceptance of going concern opinion, prior opinion has an effect on acceptance of going concern opinion.Keywords: debt default, firm size, prior opinion, going concern opinion
Analisis Penerapan Standar Akuntansi Pemerintah Berbasis Akrual Pada Peraturan Pemerintah No. 71 Tahun 2010 dalam Penyajian Laporan Keuangan Sekretariat UAPPA/B-W Kementrian Pertanian Provinsi Nusa Tenggara Barat
Authors: Asmiputri Rofika , Jati Ahmad Waluya
Published: February 2020

This research aims to analyze the suitability of applying the accrual-based accounting standards(Government Regulation No. 71 year 2010) with the presentation of the financial statements theaccounting Unit of the Auxiliary Budget Users/Merchandise area (UAPPA/B-W) Ministry TheAgricultural Province Of NTB. This study describes the application of Accrual Based on SAP PPNo. 71 Year 2010 using data from the results of the interviews, the balance sheet, the reportrealization of budget, income and Expenditure Information Accrual and notes to financial statements, other reports that support the theme of the research, and the information contained in thewebsite BPTP NTB. Technique of data analysis that is done is by reviewing the policies andprocedures as well as the components of the preparation of the financial statements and identifyfactors that support and hinder the implementation of SAP-based Akual. The results of thisresearch show that the presentation of the financial statements the accounting Unit of the Auxiliary Budget Users/Merchandise area (UAPPA/BW) of the Ministry of Agriculture of the province ofNusa Tenggara Barat were in accordance with the rules contained in the regulations GovernmentNo. 71 the year 2010 about Accrual-based Government accounting standards.Keyword : Acrual-based,PP No 71,UAPPA/BW
Pengaruh Audit Manajemen, Komitmen Organisasional Manajer, dan Pengendalian Internal Terhadap Penerapan Prinsip-Prinsip Good Corporate Governance
Authors: Mu'amar Mu'amar , Syam Dhaniel , Zubaidah Siti
Published: February 2020

This study aims to examine the effect of Management Audit, Organizational CommitmentManager, Internal Control Against Application of Principles of Good Corporate Governance. Thesample of this study is 62 manufacturing companies listed in Indonesia Stock Exchange (BEI) in2013 with purposive sampling technique.. The data was analized with logistic regression. Theresult showed that management audit has no effect on the implementation of good corporategovernance principles, organizational commitment of managers has an effect on the applicationof the principle of good corporate governance, and internal control does not affect the implementation of good corporate governance principles.Ke yword: Management Audit, Organizational Commitment Manager, Internal Control, Principles of Good Corporate Governance.
Pengaruh Book Tax Differences dan Struktur Kepemilikan Saham terhadap Persistensi Laba
Authors: Mu'arofah Endah Lailatul , Ulum Ihyaul , Harventy Gina
Published: February 2020

The aim of this study is to get empirical evidence about the influence of book tax differences (BTD) and managerial ownership to earnings persistence. BTD is separated into normal BTD and abnormal BTD, and classified into positive BTD and negative BTD. There are four components that are tested in BTD, namely large positive abnormal BTD (LPABTD), large negative abnormal BTD (LNABTD), large positive normal BTD (LPNBTD), and large negative normal BTD (LNNBTD). The ownership structure that tested is managerial ownership. This research uses multiple linear regression analysis with population of manufacturing companies in Indonesia Stock Exchange. The result shows that companies with LPABTD, LNABTD, and LPNBTD have higher earnings persistence than companies without the components. Conversely, companies with LNNBTD have lower earnings persistence than companies without the components. The structure of managerial stock ownership increases the earnings persistence unless the companies have large negative normal BTD. Key words: book tax differences, earnings persistence, managerial ownership, tax planning
Pengaruh Earning Per Share dan Economic Value Added terhadap Return Saham pada Perusahaan yang Terdaftar di Jakarta Islamic Index
Authors: Imroatin Choirul , Widhianningrum Purweni
Published: February 2020

This study aimed to analyze the influence Earning Per Share and Economic Value Added on stock returns. This study is a quantitative research. The population in this study is a company registered in the group of Jakarta Islamic Index period in 2011, 2012, 2013, and 2014. The sampling technique used purposive sampling, so the final number of samples acquired 11 companies. The data analysis used is multiple linear regression. The results proved that Earning Per Share and Economic Value Added have a significant effect on stock returns in Jakarta Islamic Index period in 2011, 2012, 2013, and 2014. Keywords: Earning Per Share, Economic Value Added, Return, Jakarta Islamic Index.
Pengaruh Pengungkapan Corporate Social Responsibility terhadap Nilai Perusahaan dengan Profitabilitas sebagai Variabel Pemoderasi
Authors: Bawafi Muhammad Hosen , Prasetyo Adi
Published: February 2020

The purpose of this research is to examine the effect of Corporate Social Responsibility (CSR) disclosure on corporate value with profitability as a moderating variable. The research method that used in this research is quantitative and using analysis tool that is called SPSS. The result of this research is profitability variable as moderating variable proved empirically influence significantly correlation Corporate Social Responsibility and company value. In other words profitability can strengthen the influence of Corporate Social Responsibility to the value of the company at the time of high profitability of the company, and otherwise profitability can reduce the value of the company at the time of low profitability of the company. Keywords: CSR, Disclosure, Profitability, Value’s Company.
PENGARUH KINERJA KEUANGAN DAN BELANJA MODAL TERHADAP PERTUMBUHAN EKONOMI PADA KABUPATEN/KOTA DI JAWA TENGAH
Authors: Pradiatmi Istia Nur , Wibowo Hardiyanto
Published: February 2020

This research was quantitative research that aims to determine the effect of financial such asthe ratio of decentralization degree, the dependency ratio, the independent ratio, effectivenessratio, the ratio of the contribution degree of Regional Owned Enterpise (BUMD) , efficiency ratio,and the ratio of expenditure harmony as well as capital expenditure to economic growth. Thepopulation of the study was the regencies/cities in Central Java. The sample of study wereselected using census method and obtained 175 observation sample. The analysis techniqueapplied in this reseach was multiple linear regretion analysis. This analysis proved that theratio of variable degree of decentralization positively and significantly affected on economicgrowth with significant score of 0,009 < 0,05. Dependency ratio variable significantly and negatively affected on economic growth with significant score of 0,004 < 0,05. Independent ratiovariable significantly and negatively affected on economic growth with significant score of 0,000< 0,05. Effectiveness ratio variable did not affect the economic growth with significant score of0,240 > 0,05. The degree of regional owned enterpise contribution variable did not affect theeconomic growth with significant score of 0,454 > 0,05. Efficiency ratio variable did not affect theeconomic growth with significant score of 0,419 > 0,05. Ratio variable of compatible expendituredid not affect the economic growth with significant score of 0,341 > 0,05. However, the capitalexpenditure variable did not affect the economic growth with significant score of 0,098 > 0,05.Keyword: financial performance, capital expenditure, and economic growth
MAKNA BUNGA BANK: SEBUAH KAJIAN INTERAKSIONISME SIMBOLIK
Authors: Oktavendi Tri Wahyu
Published: February 2020

The aim of this research is to understand how the meaning of bank interest according to themanager PT CTU. This research uses symbolic interactionism approach. Through five informants who have a position in PT CTU, researcher found the duality of meaning that contradicteach other. The duality of the meaning is (1) bank interest in return for services and (2) bankinterest as a liability for social activities. The dominant meaning in the contradiction is bankinterest as a liability for social activities due to the power of shareholders.Keywords: Symbolic Interactionism, The Meaning of Bank Interest, Domination of Shareholder.
PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE DAN UKURAN KANTOR AKUNTAN PUBLIK (KAP) TERHADAP INTEGRITAS LAPORAN KEUANGAN
Authors: Qoyyimah Sofia Dinil , Kholmi Masiyah , Harventy Gina
Published: February 2020

Purpose of this research to know influence of corporate governance, audit tenure, and KAP size tointegrity of financial statement. The method of analysis used is logistic regression analysis. Theresearch sample consisted of 14 state-owned companies listed in BEI 2011-2014.the results ofthe study show that the integrity of financial statements can not be controlled with corporategovernance, audit tenure and KAP size.Keywords:audit tenure, corporate governance, financial statement, KAP size
ATTRIBUTES OF THE BOARD OF COMMISSIONERS AND CORPORATE RISK (Banking On The Indonesia Stock Exchange)
Authors: Mubarika Natatsa Rizqina , Handayani Rr. Sri
Published: February 2020

The aim of this study is to examine board of Commissioners’ atributes to firm risk. Firm risk is measured using accounting and market data. Firm risk is measures used in this study are total risk and asset return risk. The independent variable in this study is the board of commissioners’ attributes which consist of board size, the independence, gender diversity, age, tenure, attendance and frequency of audit meetings. This study used systematic sampling to determined sample and population of this study is conventional banking companies listed on the Indonesia Stock Exchange for the period 2014-2017. Multiple linear regression analysis is used as a hypothesis testing and the sample used is 116 conventional banking companies.The result showed that board size and gender diversity have a positive and significant effect on firm risk. While board age and the frequency of audit committee meetings have a negative and significant effect on firm risk.
SLACK RESOURCES, FAMILY OWNERSHIP AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE
Authors: Shoimah Irma Lailatus , Aryani Y Anni
Published: February 2020

Our goal is to examine the impact of slack resources and family ownership on corporate social responsibility disclosure. Content analysis is used to measure the CSR disclosure based on the GRI-G4 index which consists of 91 items. This study also uses age, size, and leverage as control variables. A total of 139 samples of manufacturing companies registered on the Indonesia Stock Exchange in 2017 met the criteria using the purposive sampling method. The hypothesis was tested using multiple regression analysis techniques. We found that slack resources have a significant positive effect on CSR disclosure and family ownership has a significant negative effect on CSR disclosure. As control variables, size has a significant effect, while leverage and age have no effect on CSR disclosure.
THE MEDIATING ROLE OF INNOVATION: ORGANIZATIONAL LEARNING.
Authors: Pratiwi Deifa Arshanti , Fanani Zainal
Published: February 2020

The aim of this study is to examine the mediating role of innovation on the relationship of organizational learning to company performance. This type of research is quantitative research that uses an explanatory approach. The data used in this study are primary data in the form of a questionnaire distributed to managers of the company's business units in the industrial area of PT. Surabaya Industrial Estate Rungkut. The sample in this study was 205, which was determined using purposive sampling technique. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Square approach. The results of the study indicate that innovation can mediate the influence of organizational learning on company performance.
ANALYSIS OF GOOD CORPORATE GOVERNANCE, FINANCIAL PERFORMANCE AND SUSTAINABILITY REPORT
Authors: Latifah Sri Wahjuni , Rosyid Muhammad Fahminuddin , Purwanti Lilik , Oktavendi Tri Wahyu
Published: February 2020

This study aims to analysiss and examine the effect of the financial performance and good corporate governance on sustainability report. Financial performance is measured using ROA. Good corporate governance mechanisms used are managerial ownership, independent commissioner board, board of directors and independent audit committee. The population is state-owned companies listed in the Indonesia Stock Exchange during 2011-2014. A purposive sampling method is used as a sampling method and 13 companies are selected as samples. A multiple linear regression analysis using SEM-PLS program is employed as a data analysis tool. The results show that the ROA, the board of directors, and audit committees affect sustainability reports; while managerial ownership and independent board do not affect sustainability reports.
INCOME SHIFTING DAN PEMANFAATAN NEGARA TAX HAVEN
Authors: Pramesthi Rr. Dyah Fadliela , Suprapti Eny , Kurniawati Eris Tri
Published: February 2020

The purpose of this research is to examine the influence of income shifting strategy to tax haven country utilization. The dependent variable is tax haven country utilization and the independent variable was income shifting strategy proxied by multinational, transfer pricing, thin capitalization, and intangible asset. The samples are 32 manufacturer basic and chemical industry sector companies listed in Indonesia Stock Exchange from, 2015-2017. The analysis method is data panel regression by using Eviews 7. The result of this research shows that income shifting which is proxied by multinational and transfer pricing have positive influence to tax haven country utilization but income shifting strategy which are proxied by thin capitalization and intangible asset have no significant influence to tax haven country utilization.
BUDAYA NASIONAL DAN RISIKO FRAUD
Authors: Amalia Nia , Handayani Rr. Sri
Published: February 2020

This study aims to obtain empirical evidence about the influence of national culture on fraud risk. The lack of literature that discusses fraud risk makes researchers interested in researching the relevance of national culture to understanding the risk of fraud so that it can help reduce fraud. Six dimensions of Hofstede's national culture were used in this study. As well, the Corruption Perception Index is proxied to measure fraud risk.The population in this study are countries in the world registered with the Corruption Perceptions Index 2018 by the Transparency International organization. The sample selection used a purposive sampling method and selected 81 sample countries. Multiple linear regression analysis was used as an analytical tool in this study.The results of the analysis of this study reveal that the dimension of power distance has a positive and significant effect on the risk of fraud. The dimensions of individualism, long-term orientation and indulgence negatively and significantly affect the risk of fraud. On the other hand the dimensions of uncertainty avoidance and masculinity have a positive but not significant effect on risk to the risk of fraud.
ZOMBIE DAN DIVERSIFIKASI DALAM MASA KRISIS KEUANGAN GLOBAL
Authors: Novita Santi , Tjahjadi Bambang , Irwanto Andry
Published: February 2020

This study aims to examine whether a firm with a higher degree of related diversification is less likely to have a zombie condition during the global financial crisis. The research sample is non-financial firms listed on the Indonesia Stock Exchange in the year of the global financial crisis from 2007-2009. Data are analyzed using logistic regression. The results of the study indicate that a firm with a higher degree of related diversification is less likely to have a zombie condition during the global financial crisis. Furthermore, the effect of this diversification proves to be higher for a firm with a domestic orientation than an international orientation
PEMAHAMAN TERHADAP TANGGUNGJAWAB, HAK DAN KEWAJIBAN PEGAWAI TERHADAP U.U. NO 5 TAHUN 2014 TENTANG APARATUR SIPIL NEGARA
Authors: Muzayanah Muzayanah
Published: February 2020

Aparatur Sipil Negara yang kita kenal dengan sebutan ASN merupakan Ujung tombak Pemerintahan terhadap masyarakat yang bertujuan melaksanakan tugas pemerintahan baik yang ada di pusat maupun di daerah seluruh wilayah Negara Republik Indonesia. Sebagai penyelenggara pemerintahan, ASN bertanggungjawab secara menyeluruh untuk memenuhi kebutuhan kehidupan dalam bermasyarakat.Guna mencapai tujuan nasional bangsa Indonesia tersebut diperlukan ASN yang professional, bebas dari intervensi politik, bersih dari praktik korupsi, kolusi dan nepotisme sehingga mampu untuk menyelenggarakan pelayanan publik bagi masyarakat serta mampu untuk melaksanakan peran sebagai perekat persatuan dan kesatuan bangsa berdasarkan Pancasila dan UUD Negara Republik Indonesia Tahun 1945.  Penelitian   ini  merupakan     penelitian yuridis normatif dengan spesifikasi penelitan kepustakaan   (Library Reasearch)   yang bertujuan untuk menjelaskan tentang pemahaman   terhadap   tanggungjawab,   Hak dan Kewajiban ASN    pada kewajiban dalam melaksanakan pekerjaan yang menjadi tanggungjawabnya yang sesuai dengan peraturan perundangan yang telah ditentukan.  Pemahaman ASN terhadap Tanggungjawab,  Hak dan Kewajiban ASN sebagaimana yang   telah   diatur dalam Undang-undang Nomor 5 Tahun 2014   tentang   ASN  merupakan   upaya dalam mewujudkan ASN yang profesional dalam   menjalankan   fungsi   serta  tugasnya   untuk   menyelenggarakan pemerintahan yang berwibawa dan bertanggungjawab kepada seluruh rakyat Indonesia yang telah digariskan oleh  Pendiri negara (The Founding Fathers) Republik Indonesia.   Hasil   penelitian    ini   mendiskripsikan   bahwa   ASN  merupakan Pelaksana    penyelanggara   Pemerintahan Negara Republik Indonesia yang bekerja secara Professional   berdasarkansystem merit(cakap dan ahli) di bidang masing-masing.    Setiap ASN   mampu  untuk    memahami  tanggungjawab,   Hak dan Kewajiban bagi dirinya dan berupaya untuk melaksanakannya.    ASN   memahami tanggungjawab, hak dan kewajiban berdasarkan  ketentuan UU no. 5 Tahun 2014 tentang Aparatur Sipil Negara membuktikan bahwa  melaui ASN inilah Pemerintah telah berupaya untuk mewujudkan tujuan Nasional bangsa   Indonesia   melalui  ASN   yang   bekerja  dan   melakukan    kewajiban dalam melaksanakan tugas dan tangungjawab kepada seluruh rakyat. Kata Kunci: Pemahaman ASN, tanggungjawab hak dan kewajiban.
Entangled Economists
Authors: Dekker Erwin
Published: February 2020

It is 50 years since the first Nobel Prize in economics was awarded to Jan Tinbergen and Ragnar Frisch. This article analyzes the collaborations between these pioneers of econometrics which spanned four decades and various subfields in economics, based on records of their correspondence. It is demonstrated that, while Frisch was largely responsible for theoretical breakthroughs, Tinbergen was responsible for making them public and popularizing them. This is especially relevant for understanding the development of econometric models in the 1950s, decision models of the 1950s, and subsequent work on utility measurement. This division of labor is analyzed in relation to the goals they pursued in their research and their respective perfectionistic (Frisch) and pragmatic (Tinbergen) approaches to economic science. Both men shared a sense of deep social responsibility, but differences in their personalities and approaches to science generated important differences in scientific recognition and policy influence. Although they are both widely remembered for helping to turn economics into a quantitative empirical science, this article shows that they were motivated by separate personal and political goals which shaped their scientific approaches.
Optimization Of The Government’s Role In Supporting The Socialization Strategy Of Sharia Pawn Products
Authors: Karnawijaya Ning
Published: February 2020

Sharia pawn products (rahn)  are one of the sharia financial services products that are growing over time. However, this development still requires attention in order to achieve financial inclusion and increase market share of sharia pawn products. One of the efforts to realize this goal is the socialization strategy. The success of socialization is not only the responsibility of the Islamic financial services institution, but also the role and support of other stakeholders, especially the government. The government through BI and OJK has a strategic role in helping these efforts. Optimizing the role of the government in supporting the dissemination of sharia mortgage products can be done with strategic steps namely targetting, integrating, understanding, and implementing. Key words      : Role of government, Socialization, Sharia pawning
How is Students’ Creative Thinking Skills? An Ethnoscience Learning Implementation
Authors: Khoiri Ahmad , Nulngafan Nulngafan , Sunarno Widha , Sajidan Sajidan
Published: February 2020

The objectives of this research is to know the characteristics of ethnoscience learning in developing creativity and testing its effect on students' creativity. This type of research is a Quasi-experimental one-group pretest-posttest design. A total of 31-third year students from Physics Education study programs were chosen as the sample of the research through a purposive sampling technique. The data collection methods used were Torrance Test Creative Thinking, creativity questionnaires, in-depth interviews, and documentation. T-test with T-value test by LISREL 8.8 Second-order CFA application was used to analyze the data. The results showed that the ethnographic science learning model is a strategy for creating and designing a learning environment that integrates community culture through environmental studies. Based on the t-test, the indicator of creativity is 4.47, flexibility is 5.22, originality is 4.88, elaboration is 5.96, and redefinition is 6.24, with Ttable of 1,97. It means that ethnoscience learning is effective in increasing student creativity. It is recommended to reconstruct the original science into scientific science to preserve the culture of society which is a challenge in the era of industrial revolution 4.0.
Android-Based Physics Learning Media Integrated Landslide Disaster
Authors: Labibah Ulfaturrona Nur , Wilujeng Insih , Sulaiman Syazana , Rahmawati Lia
Published: February 2020

The purpose of a learning media is to become a learning device to facilitate the teaching and learning process in class. The learning process would be more efficient, and it would help students concentrate better. This research aims to develop an android-based learning media application so teachers and students can use it in the teaching and learning process. This research uses the RD (Research and Development) method.  This research uses ADDIE (Analysis, Design, Development, Implementation, and Evaluating) development model which results in a product, which is a valid learning media that can be implemented according to validator assessment that was done in the product trial test in Universitas Negeri Yogyakarta. It can be concluded that this media belongs in the good category based on assessment from media and material specialists validator, 85,7% average percentage is obtained and belongs to the valid category, so android-based physics media integrated with landslide disaster education is feasible to be used in physics learning. This media is made with an interesting and interactive interface so students can have a better understanding of physics learning integrated with landslide disaster education as well as disaster preparedness.
Power enhancement in a grid connected solar PV System by using PLL-neural based converter
Authors: Kumar Avinash , Kostha Vivek Kumar , Prasun Satyam Kumar
Published: February 2020

This work deals with neural network control algorithm-based grid connected to solar photo voltaic (PV) system consisting of DC-AC converter. The reference solar-grid current for three-leg VSC are estimated using neural network control algorithm. The neural network control algorithm based solar PV system is modeled in MATLAB R2018a along with SIMULINK.. This study presents an artificial neural network-based controller for regulating the level of active and reactive power output. First, the three phase currents from the VSI are measured and compared with the three reference currents. The neural network is trained to have minimum output error. It was concluded that the power output from the system was found to be190 KVA in case of system having no intelligent controller and 700 KVA in case of system with AAN based control. The voltage of output is maintained to be 20 kV in the grid system for analysis purpose. Thus the proposed control is expected to be implemented in the renewable energy resources for better output.
Optimization of Immobilization Conditions for Protease Extracted from Torpedo Scad (Megalaspis cordyla) Viscera Using Response Surface Methodology (RSM)
Authors: Jawad Ali , Ismail Normah
Published: February 2020

Protease was extracted from the viscera of torpedo scad fish (Megalspis cordyla) to obtain the crude extract which was then partially purified in 70% ammonium sulphate. The collected precipitate was dialysed and subsequently immobilized in sodium alginate and calcium chloride solution. The optimum concentrations of sodium alginate and calcium chloride to produce the highest yield of immobilized protease was determined by using Response Surface Methodology (RSM). From the results, the optimum conditions obtained were 2.5% of sodium alginate and 0.25 M of calcium chloride achieving a yield of 55.52%. Thus, the utilization of 2.5% sodium alginate and 0.25 M calcium chloride as the immobilization media were able to produce yield of immobilized protease from torpedo scad viscera with the highest proteolytic activity.
Metals Composition in Low Cost Apartment in Kuala Lumpur
Authors: Jawad Ali , Ismail Zitty Sarah
Published: February 2020

House dust was found to be a great indicator of metal pollutants for indoor air quality. This study aims to assess the level of metals in house dusts and identify the relationship between the composition of metals concentration in low cost apartment, Kuala Lumpur. Eight houses were selected randomly from four levels of low cost apartment buildings. The samples were collected using a brush and plastic pan and then the samples were digested. The compositions of metals were determined using Inductively Coupled Plasma-Optical Emission Spectrometer (ICP-OES) and statistical analysis was used to analyze the data by using Statistical Packages for the Social Sciences (SPSS). The results show that the highest concentration of metals obtained was Fe with the mean value of 1483.64 mg/kg followed by Zn with the mean value of 1197.07 mg/kg, while Cd recorded as the lowest mean value of 0.131 mg/kg. The trend distribution of metals in the investigated areas followed the order Fe > Zn > Cu > Pb > Cd. Statistical analysis indicates significant correlation between all the possible pairs of metals.
Removal of Lead and Cadmium from Wastewater Sludge Using Bougainvillea sp. Through Phytoremediation Technique
Authors: Jawad Ali , Mohd Firdaus Hum Nurul Nadiah
Published: February 2020

Phytoremediation uses plants to remove, extract and absorb heavy or toxic matters from soil and water. This study explores Bougainvillea sp. heavy metals uptake capacity under different ratio of wastewater sludge condition. This study used 24 plants of Bougainvillea sp. and involves a duration of 2 months (61 days). The plants were divided and labelled according to six different treatments with four replications; A - Control (100% soil), B (20% sludge), C (40% sludge), D (60% sludge), E (80% sludge) and F (100% sludge). Accumulation of considered metals of lead and cadmium for leaf, stem and roots were analyzed using Inductive Coupled Plasma-Optical Emission Spectrophotometer (ICP-OES). The highest removal was found to be at 60% sludge mixture for both metals. The highest lead and cadmium accumulation were found in the root with the concentration of 0.1 mg kg-1 and 0.06 mg kg-1 respectively. Thus, the optimum lead and cadmium removal using Bougainvillea sp. was at the 60% sludge mixture (Treatment D).
Comparative Study of Antioxidant Activity of Stem and Leaves of Entada Spiralis and Their Antibacterial Properties Against Erwinia Chrysanthemi
Authors: Jawad Ali , Harun Aiza
Published: February 2020

The present study was designed to compare the antibacterial effect between stem and leaves of Entada spiralis against soft rot bacteria Erwinia chrysanthemi and its antioxidant properties which could benefit to indigenous people. E. spiralis which locally knows as ‘sintok’ is a liana and it grows wildly in Malaysia. Indigenous people are utilizing this plant as natural washing agent and shampoo as well as ethnomedicine to cure diseases since they have little access to modern medicines. E. chrysanthemi is bacteria which commonly cause soft-rot disease of vegetables. The antibacterial activity of stem and leaves of E. spiralis against E. chrysanthemi were evaluated from disc diffusion method. The DPPH radical scavenging method and dot blot assay were utilized to see the potential of stem and leaves of E. spiralis as an antioxidant agent. The results indicated that the leaves part was more antioxidative than stem of E. spiralis with IC50 of 10.5 μg/mL. Ethyl acetate extract from stem part at concentration of 200 mg/mL was found to be the most active extract against E. chrysanthemi with the highest inhibition zone of 16.3mm. The investigation is hoped to provide basic information for the development of potent natural pesticides and natural remedy which is safer and eco-friendly.
Antimicrobial Activity of Curry Leaves (Murayya koenigii) on Selected Foodborne Pathogens
Authors: Wan Abdul Razak Wan Razarinah
Published: February 2020

Food poisoning is one of the most common diseases in the world in which are caused by ingesting foodborne pathogens. Study was conducted to determine the antimicrobial activity of Murayya koenigii leaves extract on foodborne pathogens namely Salmonella typhi ATCC 14028, Staphylococcus aureus ATCC 25923, Bacillus cereus ATCC 11778, Escherichia coli ATCC 25922, Candida albicans ATCC 10231 and Aspergillus niger ATCC 16404. The antimicrobial activity was determined at four different concentrations of 150 mg/mL, 200 mg/mL, 250 mg/mL and 300 mg/mL S. typhi was the most sensitive to M. koenigii extract at concentration 300 mg/mL with zone of inhibition diameter mean value of 8.67 ± 0.67 mm followed by E. coli, S. aureus and B. cereus with zone of inhibition diameter mean values of 8.33 ± 0.88 mm, 8.00 ± 0 mm and 7.67 ± 0.33 mm. C. albicans and A. niger were resistant to the extract. The minimum inhibitory concentrations (MICs) and minimum bactericidal concentrations (MBCs) against S. typhi, S. aureus, B. cereus and E. coli were 75 mg/mL, 150 mg/mL 125 mg/mL and 100 mg/mL respectively. There were no significant differences on the concentrations of M. koenigii extract on the zone of inhibition diameter produced (p=0.056). M. koenigii leaves extract exhibit antibacterial activity but no antifungal activity.
O prólogo de Geórgicas III e os demais prólogos do poema: uma abordagem descritivo-comparativa
Authors: Trevizam Matheus
Published: February 2020

Neste artigo, intentamos tratar do prólogo do livro III das Geórgicas de Virgílio, em que se abordam assuntos em relação com a pecuária. De início, após a delimitação da importância do tema proemial na literatura antiga, apresentamos alguns traços específicos deste terceiro prólogo. Esses traços – que depois seriam “retomados” na abertura de Eneida I – correspondem à sumarização dos assuntos a serem tratados por Virgílio, à metalinguagem, à invocação divina, ao estabelecimento de elos entre patrono e poeta e a algum realce dos tópicos abordados na mesma parte da obra didática virgiliana. Enfim, comparamos sucintamente o prólogo de Geórgicas III com os demais do poema, disso resultando que ele se aproxime, pela extensão e complexidade, daquele do livro I, mas se afaste, em pontos parecidos, dos relativos aos livros II e IV.
Anónimo de 379: apontamento astrológico
Authors: Troca Pereira Reina Marisol
Published: February 2020

Este artigo apresenta a tradução portuguesa de um opúsculo astrológico de autoria desconhecida, conhecido como Anónimo de 379. O comentário introdutório aborda os topoi relativos à astronomia e à astrologia na Antiguidade Clássica. Em Tratado sobre as estrelas brilhantes fixas, o astrólogo identifica de que forma os astros determinam temperamentos dos signos do zodíaco, na altura do nascimento, impelindo-os a agir de certo modo.
"Por certo ninguém tange teu rebanho contra tua vontade, não é?": uma análise das motivações do roubo dos animais de Polifemo na Odisseia
Authors: Vieira Leonardo Medeiros
Published: February 2020

Pretendo, nesta exposição, explorar as motivações atuantes no roubo de gado praticado por Odisseu contra Polifemo, procurando apresentar argumentos para defender que, longe de necessitarem do suporte de uma estrutura explicativa extratextual (nesse caso, o esquema mítico do mestre dos animais de Walter Burkert), elas se conformam a padrões observáveis em outras passagens dos poemas homéricos e especialmente da Odisseia.
Metonymy, metaphor, Patroklos, Achilles
Authors: Muellner Leonard
Published: February 2020

This paper proposes an analysis of the relationship between tenor and vehicle in the simile that Achilles speaks to the weeping Patroklos at Iliad 16.5-11. Conceiving metaphor as based on resemblance (and, inevitably, difference) between tenor and vehicle and metonymy as based on attachment or connection between them, the simile is interpreted as a metaphor for the fused relationship between Achilles and Patroklos (the tenor) whose vehicle is the metonymic relationship between a mother fleeing both the catastrophic, violent consequences of war on women and at the same time her very own child who is desperately trying to stay connected to her mother by grasping at her clothing. The analysis invokes as a striking parallel the research of the pediatric psychoanalyst D. W. Winnicott on the birth of metaphor (in the form of a so-called transitional object) that results from the process of a child’s detachment at weaning from her mother.
Controle da informação e liderança nas aventuras de Odisseu (Odisseia, 9-12)
Authors: Frade Gustavo
Published: February 2020

As aventuras de Odisseu, narradas por ele mesmo para os feácios, têm como eixo narrativo a viagem para o Hades onde o herói escuta as profecias de Tirésias, depois complementadas por Circe. Esse núcleo divide as aventuras de Odisseu em três partes: uma primeira, em que as ameaças à tripulação são desconhecidas e imprevisíveis; uma segunda, em que Odisseu já sabe antecipadamente quais desafios esperar ao longo do percurso (mas dosa o conhecimento destes por seus companheiros segundo seu próprio discernimento); e uma terceira, em que, com a realização de uma das três possibilidades da profecia, Odisseu se vê sozinho e mais uma vez diante de um mar imprevisível. O objetivo deste artigo é mostrar como a informação e o seu controle são usados na construção da tensão entre Odisseu e sua tripulação na Odisseia.
Comparison of lateral surgical margins of up to two centimeters with margins of three centimeters for achieving tumor-free histologic margins following excision of grade I or II cutaneous mast cell tumors in dogs
Authors: Chu Margaret L. , Hayes Galina M. , Henry Joshua G. , Oblak Michelle L.
Published: February 2020

OBJECTIVE

To determine whether conservative lateral surgical margins (equal to tumor diameter for tumors < 2 cm in diameter or 2 cm for larger tumors) were noninferior to wide (3-cm) lateral surgical margins for achieving tumor-free histologic margins following excision of grade I and II cutaneous mast cell tumors (MCTs) in dogs.

ANIMALS

83 grade I and II MCTs excised with a deep surgical fascial margin and requisite lateral surgical margins from 68 dogs from 2007 to 2017. Tumors representing scar revision or local recurrence were excluded.

PROCEDURES

A pathology department database was searched to identify qualifying MCTs, and medical records were cross-referenced to obtain data regarding patients and tumors. Outcome (complete vs incomplete excision as histologically determined) was compared between conservative- and wide-margin groups. A noninferiority margin of ≥ 0.9 was used for the risk ratio (probability of complete excision for the conservative- vs wide-margin group), implying that noninferiority would be established if the data indicated that the true risk of complete excision with the conservative-margin approach was at worst 90% of that for the wide-margin approach.

RESULTS

The proportion of excised MCTs with tumor-free histologic margins was similar between the conservative- (43/46 [93%]) and wide- (34/37 [92%]) margin groups. There were no differences in tumor diameter or location between treatment groups. The risk ratio (1.02; 95% confidence interval, 0.89 to 1.19) met the criterion for noninferiority.

CONCLUSIONS AND CLINICAL RELEVANCE

The conservative-margin approach appeared to be noninferior to the wide-margin approach for achieving tumor-free histologic margins in the dogs of this study, and its use could potentially reduce the risk of postoperative complications. (J Am Vet Med Assoc 2020;256:567-572