bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS KOMPETENSI SUMBER DAYA MANUSIA PADA DEPARTEMEN PRODUKSI DIVISI KARUNG PLASTIK SESUAI STANDAR ISO 9001:2015 (Studi Kasus Pada PT.X Di Sidoarjo)
Authors: Rayhan Marco
Published: July 2020

Penelitian ini bertujuan untuk mengetahui keadaan kompetensi Sumberdaya manusia pada perusahaan industri yang menerapkan standar ISO 9001 : 2105. Salah satu dari sepuluh klausul ISO 9001 : 2015 adalah performance evaluation. Penelitian ini bersifat kualitatif, dengan menggunakan instrumen kuesioner yang disebar pada tiga unit kerja (circular, extruder, dan finishing) untuk 60 responden di divisi karung plastik. Kuesioner dirancang sesuai dengan standar ISO 9001 : 2015 yang telah disesuaikan dengan kondisi operasional perusahaan. Analisis yang dilakukan adalah deskriptif, membandingkan standar kompetensi yang disyaratkan perusahaan dengan kondisi lapangan yang diekspresikan melalui jawaban responden. Alat analisis yang digunakan adalah Radar Chart, Diagram Pareto dan Diagram Fishbone. Aspek penelitian ini meliputi kompetensi kemampuan membuat perencanaan kerja, syarat jabatan dan kinerja. Hasil temuan penelitian ini adalah secara umum penerapan ISO 9001 : 2015 yang disesuaikan dengan operasional PT. X telah dilaksanakan dengan baik khususnya pada Departemen Produksi Divisi Karung Plastik. Kondisi lapangan menunjukkan bahwa 3 (tiga) jenis kompetensi yang diteliti pada tiga unit kerja (circular, extruder dan finishing) karung plastik yaitu kompetensi kemampuan membuat perencanaan, syarat jabatan dan kineja memiliki skor kompetensi â€œmendekati kompetenâ€ rata-rata diatas 4 dari 5 skala tingkat kompetensi. Terdapat beberapa aspek kompetensi yang perlu ditingkatkan nilainya yaitu aspek tingkat kegagalan, aspek disiplin penggunaan standar K3, aspek saling bekerja dalam bimbingan dan aspek pemahaman efek kegagalan.
HUBUNGAN KOMITMEN ORGANISASI DAN KEPUASAN KERJA ANTARA KARYAWAN TETAP DAN TIDAK TETAP PADA PT PRIMAYUDHA MANDIRIJAYA
Authors: Mariana Laili
Published: July 2020

Penelitian ini menggunakan metode kuantitatif dengan tujuan untuk mendeskripsikan perbedaan dan hubungan dari commitment dan the work statisfaction antara regular employee dan temporary worker. Penentuan sampel dengan menggunakan purposive sampling. Data diambil dengan menggunakan kuisioner. Objek dari penelitian ini adalah PT Primayudha Mandirijaya dengan jumlah responden sebanyak 84 orang. Berdasarkan analisis data yang dihasilkan, ditemukan bahwa semua variabel memiliki t hitung lebih besar dari t tabel, jadi dapat disimpulkan bahwa terdapat perbedaan. Terdapat perbedaan pada affective commitment, continuance commitment, normative commitment, dan the work statisfaction pada regular employee dan temporary worker. Tidak ditemukan korelasi signifikan antara affective commitment dan the work statisfaction antara regular employee dan temporary worker dengan tingkat signifikansi sebesar 0.082, dan Tidak ditemukan korelasi signifikan antara continuan commitment dan the work statisfaction antara regular employee dan temporary worker dengan tingkat signifikansi sebesar 0.110. Namun ditemukan korelasi signifikan antara normative commitment dengan the work statisfaction work antara regular employee dan temporary worker dengan tingkat signifikansi sebesar 0.002.Kata Kunci : Commitment, Job Satisfaction, regular employee, temporary worker.
PENGARUH KEPEMILIKAN KELUARGA TERHADAP AGRESIVITAS PAJAK DENGAN KUALITAS AUDIT SEBAGAI PEMODERASI
Authors: Christa Ronaldo Geovanda , Adi Priyo Hari
Published: July 2020

Tax are considered as expense incurred by the company, this causes the company tends to act aggressively towards taxes. The purpose of this study was to determinate how the influence of family ownership on tax aggressiveness with audit quality as a moderating factor in manufactruring companies listed on the Indonesia Stock Exchange in 2013-2016. The sample used in this study were 244, selceted using the purposive sample method. The data analysis technique used in this study is moderated regression analysis (MRA). The results showed that family ownership affects the tax aggressiveness. Audit quality cannot moderate the effect of family ownership on tax aggressiveness. This means that the higher family ownership of a company, the lower the effective tax rate. Families have a concern with the risks arising from tax aggresiveness.Kata Kunci : Family ownership, Tax Aggresiveness, Audit Quality.
ANALISIS PERBEDAAN RETURN DAN ABNORMAL RETURN SAHAM SEBELUM DAN SETELAH ADANYA PROTES DARI GREENPEACE TENTANG SAMPAH PLASTIK PADA PT. UNILEVER
Authors: Hotimah Husnul , Astawinetu Erwin Dyah
Published: July 2020

This study aims to determine the differences in the returns and abnormal returns of PT Unilever shares before and after the protest from Greenpeace in March 2019 about plastic waste that is found mostly from Unilever products. This research design uses quantitative methods with a descriptive-comparative approach. The type of data used is quantitative data and data sources used are secondary data. The analytical method used is descriptive statistics and paired sample t-test to test the hypothesis. The observation period was 21 days, 10 days before and 10 days after the protest from Greenpeace. The results of this study indicate there are no significant differences in stock returns and abnormal returns at PT. Unilever. This shows that the protest from Greenpeace does not contain information content and is not important information for investors.Kata Kunci : Return, Abnormal Return, Saham, Sampah Plastik, Greenpeace.
PERANAN SUBJECTIVE WELL-BEING KARYAWAN TERHADAP KINERJA KARYAWAN PADA PERUSAHAAN KELUARGA DI INDONESIA
Authors: Tandiyono Tan Evan
Published: July 2020

Artikel ini adalah berasal dari penelitian yang dilakukan untuk memahami peranan Subjective Well-Being karyawan terhadap Kinerja Karyawan perusahaan keluarga di Indonesia. Objek penelitian ini dirasa penting, karena di Indonesia sendiri, masih terdapat banyak perusahaan yang didirikan adalah bersifat kekeluargaan. Namun seringkali masalah mulai timbul pada perusahaan keluarga dan seringkali cenderung tidak dapat menghasilkan profesionalisme karyawan dalam bekerja. Perusahaan keluarga juga cenderung kesulitan memperhatikan Subjective Well-Being karyawan mereka. Begitu mendesaknya kebutuhan akan peningkatan Kinerja Karyawan oleh perusahaan, membuat perusahaan harus mulai untuk menelusuri seberapa pentingkahkah Subjective Well-Being karyawan di dalam pekerjaan dan bagaimanakah peranannya terhadap peningkatan Kinerja Karyawan secara keseluruhan. Penelitian ini melakukan pengambilan data dengan menggunakan kuisioner pada sebuah perusahaan keluarga yang sudah memiliki tradisi dan sejarah panjang lebih dari 30 tahun dan telah berpindah tangan kepemimpinan sebanyak 3 generasi. Sampel diambil dari karyawan yang berjumlah 109 orang (dan tidak termasuk staff) yang memiliki pengalaman kerja kurang lebih 1 – 30 tahun selama berdirinya perusahaan tersebut. Selain itu, penelitian ini bersifat kuantitatif dan data yang diperoleh akan diolah dengan uji statistik dengan menggunakan SPSS untuk ditemukannya Peranan Subjective Well-Being Karyawan Terhadap Kinerja Karyawan. Data yang diperoleh akan melalui tahap uji asumsi klasik dan uji hipotesis.Kata Kunci : Subjective Well-Being Karyawan, Kinerja Karyawan, Perusahaan Keluarga, Indonesia.
PENGARUH KEPUASAN KERJA KARYAWAN TERHADAP TURNOVER INTENTION PT PRODIA WIDYAHUSADA Tbk, WILAYAH VI DIVISI PELAYANAN
Authors: Candra Virlia Alvionita , Kusmaningtyas Amiartuti
Published: July 2020

This study aims to analyze the influence of job satisfaction employee to turnover intention PT. Prodia Widyahusada Tbk, Region VI divisi customer service. This research uses qualitative approach with partial least squares (PLS) based on empirical theory between variables in this research, then data collected by questionnaire instrument. Sampling method used in this research is purposive sampling that is all employees of PT. Prodia Widyahusada Tbk, Region VI divisi customer service who have working period over one year as many as 132 employees all of population. The results of this study indicate that Job satisfavction have a positive effect on turnover intention.Kata Kunci : turnover, intention, jobs, satisfaction.
ANALISIS PENDAPATAN USAHATANI DAN EFISIENSI KELEMBAGAAN PERTANIAN PADI ORGANIK DAN ANORGANIK DI DESA LIMBANGAN KECAMATAN SUKARAJA KABUPATEN SUKABUMI
Authors: Apriani Mira , Nahraeni Wini , Yusdiarti Arti
Published: July 2020

Padi organik menghasilkan beras yang memiliki keunggulan dibandingkan dengan beras dari padi anorganik.  Keunggulan beras organik antara lain:  relatif aman untuk dikonsumsi karena tidak mengandung residu kimia, teksturnya lebih pulen, dan masa simpannya lebih lama, sehingga permintaan dan harga beras organik meningkat. Penelitian ini bertujuan untuk mengetahui pendapatan usahatani padi organik dan anorganik, persepsi anggota terhadap kelompok tani dan menghitung biaya transaksi. Pengumpulan data dilaksanakan pada bulan Juni 2019 di Desa Limbangan Kecamatan Sukaraja Kabupaten Sukabumi. Jumlah petani  sampel sebanyak  20 orang petani padi organik (Kelompok Tani Ciloa)  dan 30 orang petani padi anorganik (Kelompok Tani Subur Tani) yang dipilih secara acak sederhana.  Metode analisis yang digunakan adalah analisis pendapatan, R/C, uji beda, skala Likert dan analisis biaya transaksi untuk mengukur efisiensi kelembagaan. Hasil penelitian menunjukkan bahwa pendapatan padi organik lebih tinggi dari pendapatan padi anorganik dengan perbandingan R/C sebesar  1,48 dan 1,13. Persepsi petani baik padi organik maupun anorganik terhadap peran kelembagaan kelompok tani dinilai sudah baik terutama dalam hal menyelesaikan konflik, interaksi antar anggota kelompok tani dan bebas mengeluarkan pendapat. Namun dipersepsikan kelompok belum dapat berperan untuk dapat meningkatkan pendapatan setiap musim, dan akses informasi masih lemah. Rasio biaya transaksi terhadap penerimaan Kelompok Tani Ciloa dan Subur Tani sebesar 0,23 dan 0,51. Hal ini menunjukkan bahwa kelembagaan Kelompok Tani  Ciloa (untuk padi organic)  relatif lebih efisien.  Perlu peningkatan peran kelompok dalam hal akses terhadap informasi dan pasar, dan   mengurangi biaya transaksi untuk meningkatkan efisiensi kelembagaan kelompok tani. Kata kunci : R/C,  Skala Likert, Biaya Transaksi, Efisiensi Kelembagaan
ANALISIS KELAYAKAN USAHA PENGOLAHAN KOPI ROBUSTA (Coffea canephora) PADA KELOMPOK TANI HUTAN (KTH) CIBULAO HIJAU DI DESA TUGU UTARA KECAMATAN CISARUA KABUPATEN BOGOR
Authors: Rohmah Siti , Miftah Himmatul , Yusdiarti Arti
Published: July 2020

ABSTRAKKopi merupakan tanaman perkebunan yang memiliki peranan cukup penting bagi negara Indonesia. Kelompok Tani Hutan (KTH) Cibulao Hijau merupakan KTH yang melakukan pengolahan kopi spesialti salah satunya kopi robusta dari cherry merah sampai dalam bentuk green bean, roasted bean dan kopi bubuk. Penelitian ini bertujuan untuk mengetahui kelayakan non finansial dan finansial serta sensitivitas pada usaha pengolahan kopi robusta. Metode penelitian menggunakan purposive sampling. Responden dalam penelitian berjumlah 6 orang. Data dianalisis menggunakan analisis kualitatif dan analisis kuantitatif. Analisis kelayakan menggunakan kriteria kelayakan investasi yang meliputi NPV, IRR, PI dan DPP. Hasil dari analisis non finansial menunjukan bahwa dari aspek pasar, teknis, manajemen dan sumberdaya manusia serta dampak sosial ekonomi lingkungan layak dijalankan. Hasil analisis kelayakan finansial pada penelitian ini menunjukkan bahwa kriteria penilaian investasi yang meliputi NPV sebesar Rp 1.042.607.480 yang berarti layak dijalankan karena NPV lebih dari 0. IRR sebesar 301%. PI sebesar 16,19 yang berarti setiap pengeluaran Rp 1,00 maka keuntungan yang diperoleh sebesar Rp 16,19. Discounted Payback Period (DPP) selama 1 tahun 4,2 bulan yang berarti layak dijalankan sebab lebih pendek dari umur ekonomis usaha yaitu sekitar 8 tahun. Analisis sensitivitas dengan pendekatan switching value menunjukkan bahwa maksimum penurunan jumlah produk dan harga jual sebesar 30%, serta maksimum kenaikan harga bahan baku kopi sebesar 92%.  Berdasarkan aspek finansial dan nonfinansial usaha pengolahan kopi robusta dinyatakan layak untuk dijalankan serta sebaiknya harus ada pendampingan yang intensif baik oleh instansi akademisi atau pemerintah dalam upaya meningkatkan kinerja KTH Cibulao Hijau supaya dapat memaksimalkan produktivitas dalam usaha pengolahan kopi.Kata Kunci : Kopi, Spesialti, KTH, Analisis Kelayakan, Sensitivitas
ANALISIS KELAYAKAN INVESTASI USAHA TERNAK KAMBING PERAH PERANAKAN ETAWAH (Capra aegagrus Hircus) (KASUS DI KELOMPOK TERNAK DELIMA, DESA CIBALUNG KECAMATAN CIJERUK KABUPATEN BOGOR)
Authors: Abbas Sulaiman , Arsyad Apendi , Yusdiarti Arti
Published: July 2020

Penelitian ini bertujuan untuk mengetahui keragaan, kelayakan, dan sensitivitas usaha ternak kambing perah Peranakan Etawah (Capra aegagrus Hircus). Penentuan lokasi dilakukan secara purposive dengan pertimbangan bahwa Desa Cibalung Kecamatan Cijeruk merupakan salah satu daerah yang masih berpotensi untuk peternakan kambing perah.  Responden adalah pengurus dan anggota kelompok ternak Delima sejumlah 17 orang. Data dianalisis secara kualitatif dan kuantitatif. Analisis kualitatif digunakan pada kelayakan non-finansial, sedangkan analisis kuantitatif digunakan pada kelayakan investasi secara finansial. Hasil penelitian menunjukkan bahwa keragaan usaha ternak kambing perah Peranakan Etawah di kelompok ternak tersebut adalah : a) sumber modal yang digunakan sebagian besar berasal dari modal sendiri yang dihimpun sebagai modal kelompok; b) sebagian besar anggota tidak berprofesi sebagai peternak melainkan hanya pekerjaan sampingan; dan c) saluran pemasaran yang dilakukan adalah sebagian besar produk susu kambing dijual ke tempat pengolahan. Hasil analisis kelayakan finansial menunjukkan bahwa usaha ini dinyatakan layak dengan hasil kriteria penilaian investasi meliputi NPV sebesar Rp237.425.562, IRR sebesar 27,25 persen, PI sebesar 1,8, serta PP selama 4 tahun 4 bulan. Adapun kelayakan aspek non-finansial dinyatakan layak dengan persentase evaluasi jawaban 3,4, dan 5 lebih besar dari evaluasi jawaban 1 dan 2, yaitu pada aspek hukum 100 persen dinyatakan cukup layak, aspek pasar 57,6 persen dinyatakan layak, aspek teknis/operasional 79,5 persen dinyatakan layak, aspek manajemen 51,3 persen dinyatakan layak, aspek sosial 44 persen dinyatakan sangat layak, dan aspek dampak lingkungan 92 persen dinyatakan sangat layak. Analisis sensitivitas menunjukkan bahwa maksimum penurunan produksi susu kambing sebesar 93,83 persen, harga jual susu kambing sebesar 93,76 persen, dan harga jual kambing sebesar 80,5 persen.Kata kunci : NPV, IRR, PI, PP, Sensitivitas.
STUDI KELAYAKAN INVESTASI KOPI ROBUSTA (COFFEA CANEPHORA)
Authors: Sumantri Sumantri , Yusdiarti Arti , Miftah Himmatul
Published: July 2020

Penelitian ini bertujuan untuk mengetahui keragaan, kelayakan, dan sensitivitas usaha perkebunan kopi robusta. Metode penentuan sampel menggunakan stratified judgement sampling. Jumlah petani sampel yang digunakan yaitu sebanyak 34 orang yang dibagi ke dalam tiga strata berdasarkan luas lahan. . Data dianalisis secara deskriptif dan kuantitatif. Analisis kualitatif diuraikan secara deskriptif untuk mengetahui kelayakan nonfinansial meliputi aspek pasar, teknis, sosial ekonomi, hukum, dan dampak lingkungan usaha perkebunan kopi robusta dengan menggunakan metode Top Two Boxes. Analisis kuantitatif dilakukan untuk mengetahui kelayakan finansial usaha perkebunan kopi robusta dengan komponen ukuran kelayakan investasi yang digunakan yaitu Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI), dan Discounted Payback Period (DPP). Hasil penelitian menunjukkan bahwa keragaan usaha perkebunan kopi robusta di Kecamatan Babakan Madang adalah : lahan yang dikelola milik Perhutani, modal awal yang digunakan keseluruhan modal sendiri, rantai pemasaran sebagian besar yaitu dari petani ke pedagang pengumpul, penentuan harga dilakukan oleh pedagang pengumpul, proses pembayaran dilakukan secara langsung, kelembagaan yang diikuti petani yaitu Kelompok Tani Putra Harapan II. Hasil Analisis kelayakan aspek non finansial dinyatakan layak dengan persentase evaluasi jawaban 4,5, dan 6 lebih besar dari pada jawaban 1, 2 dan 3 yaitu aspek pasar sebesar 78%, aspek teknis sebesar 92,7%, aspek sosial ekonomi sebesar 91%, aspek hukum sebesar 99,1%, dan aspek dampak lingkungan sebesar 80,3%. Analisis aspek finansial dibagi menjadi 2 bagian yaitu tingkat budidaya dan tingkat pengolahan. Dari hasil yang diperoleh pada skala I jumlah petani sebanyak 11 orang dengan luas lahan rata-rata 0,3 ha dinyatakan layak, skala II jumlah petani sebanyak 13 orang dengan luas lahan rata-rata 1 ha dinyatakan layak , dan skala III jumlah petani sebanyak 10 orang dengan luas lahan rata-rata 2,2 ha dinyatakan layak.
ANALISIS PENDAPATAN USAHATANI DAN EFISIENSI PEMASARAN KUNYIT (Curcuma domestica Val)
Authors: Kusnadi Sidik , Novita Ita , Miftah Himmatul
Published: July 2020

Medicinal plants or biopharmaca plants are horticultural plants which are currently being developed to meet the needs of herbal medicinal raw materials that are experiencing high demand. One type of biopharmaca plant is turmeric (Curcuma domestica Val). Turmeric has many benefits as medicine and cooking spices. One of the turmeric producing regions is Sukabumi Regency, which is produced by Gapoktan Jaya Bakti farmers in Ciemas District. The objectives of this study are: (1) the income of Turmeric farming in Gapoktan Jaya Bakti, (2) the marketing channels (3) Analyzing the marketing efficiency of Turmeric. The research location is the area of Turmeric farmers who are members of Gapoktan Jaya Bakti in Sukabumi Regency, with the number of samples taken is 30 Turmeric farmers from 100 population of farmers in Gapoktan .The analysis used in this research is descriptive analysis and quantitative. The results showed that the income of Turmeric farmers on cash costs with an average land area of 4,269 m2 amounted to Rp1,477,511.11 and a total cost of Rp 1,373,877.78 with R / C of 1.20 and 1.18 for the total cost, this value shows the Turmeric farming in Gapoktan Jaya Bakti profitable. Tetrdapat 4 Turmeric marketing channels consisting of farmers, collector traders, village collector traders, wholesalers, retailers. The marketing function performed by each marketing institution is the exchange, physical and facility functions. Marketing efficiency can be seen in terms of farmers and traders, in terms of farmers marketing channel 4 is the most efficient channel and in terms of traders the most efficient marketing channel 1.Keywords : Medicinal Plants, Farm Income, Marketing Efficiency.
ANALISIS EFISIENSI DAN EFEKTIVITAS BIAYA PENERTIBAN PEDAGANG KAKI LIMA (PKL) DI KABUPATEN SAMPANG
Authors: KUSUMA NAILAH AKA
Published: July 2020

Penelitian ini bertujuan untuk mengetahui tingkat efisiensi dan efektifitas biaya penertiban pedagang kaki lima (PKL) di Kabupaten Sampang. Variabel yang digunakan dalam penelitian ini adalah kuantitatif deskriptif. Populasi dalam penelitian adalah pasar srimangunan kabupaten sampang, pengambilan sampel dalam penelitian ini dari salah satu tempat Pedagang Kaki Lima (PKL) yang berada disekitar pasar Srimangunan. Analisis data yang digunakan adalah membandingkan biaya penertiban PKL dengan Pendapatan Retribusi pasar setelah adanya penertiban dari tahun 2015-2017. Hasil penelitian ini menunjukkan bahwa dengan adanya penertiban PKL di Kabupaten sampang mampu meningkatkan pendapatan retribusi pasar. Dari pencapaian tingkat efiseinsi mengalami penurunan ditahun 2016 dibandingkan dengan tahun sebelumnya sebesar 58,60% menjadi 48,28%, namun pada tahun 2017 mengalami kenaikan menjadi 49,19%. Sedangkan efektifitasnya juga mengalami kenaikan sebesar 106,84% di tahun 2016 dan 119,22% ditahun 2017.
The BEHAVIOR ACCOUNTING AS A HISTORY : PERSPECTIVE SINGLE AND DOUBLE ENTRY BOOKKEEPING
Authors: Yandari Aprilya Dwi
Published: July 2020

At this writing has the purpose of how accounting behavior viewed in terms of history if there is accounting treatment with the perspective of single and double entry bookkeeping. The type of research carried out in the study is descriptive, by describing the results of sources obtained from secondary data and documentation data collection techniques such as, articles, journals, books, and others. The results obtained were analyzed based on the accounting aspects of the behavior of accounting records and accounting processes using single and double entry bookkeeping. Based on the historical perspective, the use of single and double entry bookkeeping is an ethic in psychology that exists in human rights where individuals have a value of rights that is naturally a form of their existence as humans. One of them in accounting is the right of accounting behavior to find out information related within the scope of a company, government, or other organization. While the behavioral approach is based on positive ethics, where with ethical behavior can see a state of actual habits that govern people's behavior.

Keywords : history, single entry bookkeeping, double entry bookkeeping
PERAN TOKOH MASYARAKAT TERHADAP TRANSPARANSI PELAPORAN KEUANGAN DESA
Authors: Syahril Syahril , Hermanto Bambang
Published: July 2020

Peran tokoh masyarakat di desa ketupat merupakan salah satu faktor yang paling mempengaruhi keberhasilan pembangunan maupun pengembangan masyarakat untuk mewujudkan pembangunan desa, serta mendorong transparansi pelaporan keuangan yang merupakan pemberian informasi keuangan secara transparan dan jujur kepada masyarakat yang berhak untuk mengetahui secara transparan dan menyeluruh atas pengelolaan, pelaporan, pertanggungjawaban dan pengawasan laporan keuangan desa yang berdasarkan peraturan pemerintah atau perundang-undangan. Tujuan penelitian untuk mengetahui peran tokoh masyarakat terhadap transparansi pelaporan keuangan desa di Desa Ketupat Kecamatan Raas Kabupaten Sumenep.

Metode penelitian kualitatif deskriptif dengan menggambarkan secara sistematis, akurat dan faktual mengenai fakta dan sifat yang ada pada obyek penelitian secara kualitatif dengan cara mengamati, mewawancarai secara langsung dan mendalam serta mendokumentasikan tentang Peran tokoh masyarakat terhadap transparansi pelaporan keuangan desa. Informan penelitian ini adalah Para Tokoh Masyarakat, Kepala Desa dan Aparatnya.

Kurannya ruang dan pelibatan tokoh masyarakat dalam tahapan pengelolaan keuangan desa, sehingga peran tokoh masyarakat dalam transparansi pelaporan keuangan desa kurang maksimal, dan ada yang tidak peduli pada transparansi pelaporan keuangan yang dilakukan oleh kepala desa dan aparatnya, walaupun transparansi pelaporan keuangan tidak dilakukan secara maksimal, hal ini terlihat banyaknya tokoh masyarakat yang tidak tahu tentang kegiatan dan program-program desa yang telah terialisasi dan yang belum.
COST MANAGEMENT KNOWLEDGE SEBAGAI PEMODERASI HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN KINERJA APARATUR PEMERINTAH SULAWESI TENGAH
Authors: Widyatama Arif
Published: July 2020

The purpose of this study is to identify the process of transfer of knowledge available to village government officials in Central Sulawesi. Identify the obstacles that occur during the process of applying knowledge transfer to village government officials in Central Sulawesi. to village government officials in Central Sulawesi and Identify the relationship between the accountability of village government officials and the transfer of knowledge that occurred to village government officials in Central Sulawesi. This study uses explanatory research, a research site in Sigi Regency with a total sample of 61 samples using random sampling. The analysis technique used is Multiple Linear Regression, hypothesis testing using a significance level α = 0.05 with the help of the SPSS version 16.00 program. Test the validity of the corrected item-total correlation technique with a minimum requirement of r = 0.3. Reliability test using Cronbach Alpha coefficient with a coefficient α> 0.6. The results of the analysis of hypothesis testing of the Apparatus Competency variable have no significant effect on Accountability in the Management of ADD, while the Internal Control System variable has a positive influence on Accountability in the Management of ADD.
“Quick and dirty”: Intuitive cognitive style predicts trust in Didier Raoult and his hydroxychloroquine-based treatment against COVID-19
Authors: Fuhrer Joffrey , Cova Florian
Published: July 2020

In the context of the COVID-19 pandemic, French public opinion has been divided about Pr. Didier Raoult and his hydroxychloroquine-based treatment against COVID-19. In this paper, our aim is to contribute to the understanding of this polarization of public opinion by investigating the relationship between (analytic vs. intuitive) cognitive style and trust in Didier Raoult and his treatment. Through three studies (total N after exclusion = 950), we found that a more intuitive cognitive style predicted higher trust in Didier Raoult and his treatment. Possible mediators included valorization of scientific method over personal experience, belief that truth is political, belief in conspiracy theories and belief in pseudo-medicines. Additionally, we found that higher trust in Didier Raoult and hydroxychloroquine was linked to higher pseudo-medical and conspiratorial beliefs regarding the COVID-19 pandemic, but not to self-reported behavior, such as lower compliance with official regulations.
Risk perception, illusory superiority, and personal responsibility during COVID-19: An experimental study of attitudes to staying home
Authors: van Baal Simon Thomas , Walasek Lukasz , Karanfilovska Daniela , cheng allen , Hohwy Jakob
Published: July 2020

Individual decision-making about social distancing, self-quarantine and self-isolation is crucial in managing the COVID-19 pandemic. In the rapidly evolving pandemic, little is known about how different government communication strategies may systematically affect people’s attitudes to staying home or going out, nor the extent to which people perceive and process the risk of different scenarios. In this study, we report results from a sample of 581 participants (residing in the United Kingdom), and we examine the degree to which participants’ attitudes regarding the permissibility of leaving one’s home are (1) sensitive to different levels of risk of viral transmission in specific scenarios, (2) sensitive to communication framings that are either imperative or that invite reasoning about scenarios, or (3) creating “loopholes” for themselves when scenarios are framed with reference to the participants themselves rather than in general terms. We find that participants’ attitudes to social distancing are sensitive to the level of risk of transmission, and that when scenarios are framed in imperative terms, rather than when their reasoning is encouraged, participants have more impermissive attitudes to going out in Minimal Risk scenarios, with a trend of decreased permissiveness more generally; for self-loopholes, more research is needed to determine if participants make exceptions for themselves. Thus, subject to the limitations of this study, during phases where it is important to promote self-isolation for all scenarios, including those perceived to be low risk, imperative communication may be best.
Study Designs for Quantitative Social Science Research Using Social Media
Authors: Bode Leticia , Davis-Kean Pamela , Singh Lisa , Berger-Wolf Tanya , Budak Ceren , Chi Guangqing , Guess Andrew Markus , Hill Jennifer , Hughes Adam , Jensen J. Bradford , Kreuter Frauke , Ladd Jonathan M. , Little Margaret , Mneimneh Zeina , Munger Kevin , Pasek Josh , Raghunathan Trivellore , Ryan Rebecca , Soroka Stuart , Traugott Michael
Published: July 2020

Social media provides a rich amount of data on the everyday lives, opinions, thoughts, beliefs, and behaviors of individuals and organizations in near real-time. Leveraging these data effectively and responsibly should therefore improve our ability to understand political, psychological, economic, and sociological behaviors and opinions across time. This article is the first in a series of white papers that will provide a summary of the discussions derived from meetings of social scientists and computer scientists with the goal of creating consensus for how social and computer science could converge to answer important questions about complex human behaviors and dynamics using social media data. We present three basic research designs that are commonly used in social science and are applicable to research using social media data: qualitative observation, experiments, and surveys. We also discuss a fourth design that is primarily informed by computer science, non-designed data, but that can inform social science research. After a brief discussion of the general approach of these designs and their applicability for use with social media data, we discuss the challenges associated with their use with social media data and potential solutions for “convergence” of these methods for future quantitative research in the social sciences.
Occupational safety in the medical laboratory and formaldehyde exposture
Authors: Adamović Dragan
Published: July 2020

SAŽETAK: Opasne kemijske tvari u raznim oblicima narušavaju kakvoću zraka u radnoj okolini. Način unošenja otrovnih tvari u ljudsko tijelo i transformacijski putovi glavni su čimbenici štetnih učinaka. Zbog velike raširenosti formaldehida u mnogim industrijama već nekoliko desetljeća pozornost stručnjaka zaštite na radu usmjerena je na taj fenomen. Studija prikazuje temeljne karakteristike formaldehida i učinke na zdravlje prouzročene izlaganjem različitim koncentracijama te opasne tvari. Težište je na zaposlenima u medicinskim laboratorijima gdje se formaldehid koristi kao sredstvo za dezinfekciju i agens za čuvanje uzoraka tkiva u anatomskim laboratorijima. Eksperimentalni dio studije odrađen je u laboratorijima Odjela za anatomiju, a razine koncentracije formaldehida praćene su u različitim prostorijama kako bi se utvrdila izloženost zaposlenika.
Determination of Process Parameters for Friction Stir Welded Dissimilar Aluminum Alloys: AA 5083 and AA 2024
Authors: Kasman Şefika , Ozan Sertan
Published: July 2020

In this study, dissimilar friction stir welding (FSW) processes were performed using Taguchi L9 orthogonal layout on AA 5083 H111 and AA 2024 T351 plates. The ultimate tensile strength (UTS) and percentage of elongation (∊t) were evaluated as the performance characteristics of the FS welded joints. A Taguchi based grey relational analysis was conducted using a grey relational grade (GRG) to obtain a welded joint with an optimal combination of high strength and ductility. Taking the largest mean value of GRG into consideration, the optimal welding combination was obtained using a tool with straight-threaded pin shape with the process parameters of 500 min−1 tool rotational speed (TRS) and 63 mm/min welding speed (WS). This combination was obtained from the experimental combinations in the Taguchi L9 orthogonal layout. Additionally, analysis of variance was performed to investigate the effect of parameters on GRG value and significance of the parameters. It was revealed that the effectiveness of each parameter was ranked: TRS (48.02%) > tool type (30.60%) > WS (21.12%). Tunnel and cavity-type defects were found to occur in the welded joints produced with the TRS of 630 and 800 min−1. Notably, the weakest welded joints were produced with the WS of 63 mm/min and 80 mm/min.
Preparation Route for the Metallographic and Analytical Investigation of ZnAlCu Alloys
Authors: Gimmler S. , Düker S. , Hemes S. , Bührig-Polaczek A.
Published: July 2020

The present work aims at addressing the problems encountered during the preparation of ZnAlCu alloys for metallographic examinations and presents appropriate solutions. A targeted metallographic preparation of these usually soft and deformation sensitive alloys will be discussed in detail in the following, while the preparation of samples for electron backscatter diffraction (EBSD) and the relevant preparation route used are specifically addressed.
Nocardial Vertebral Osteomyelitis and Epidural Abscess of Thoracic Spine in an Immunocompromised Patient
Authors: Liawrungrueang Wongthawat , Bintachitt Piyawat , Chamnan Rattanaporn , Chaiyamongkol Weera , Liawrungrueang Wongthawat
Published: July 2020

Vertebral osteomyelitis and epidural abscess caused by Nocardia brasiliensis is very rare. This report states
the successful treatment of Nocardial vertebral osteomyelitis and epidural abscess of the thoracic spine. A
56-year-old Thai female presented with pulmonary nocardiosis and sudden paraplegia. Her underlying
disease was Evans syndrome (immunocompromised host). Her physical examination and investigation
showed vertebral osteomyelitis and a spinal epidural abscess, which was compressing her spinal cord (T4-
T7). Culture pus and tissue specimens from the epidural spine were reported as Nocardia brasiliensis. The
patient underwent standard treatment for vertebral osteomyelitis and epidural abscess by surgical
decompression, debridement and prolonged antibiotic therapy with intravenous Bactrim (trimethoprimsulfamethoxazole (TMP-SMX)) for a total of 2 weeks, and then continued with oral Bactrim for 12 months.
The patient’s neurological status had significantly improved at a 12-month follow-up. Nocardia brasiliensis
osteomyelitis and epidural abscess are very challenging in their management. However, early investigation
for diagnosis, followed by medical and surgical treatment they can have a successful outcome.
Damage Control Laparotomy for Severe Typhoid Fever: A Case Report
Authors: Nuno Abdirahaman , Nuno Abdirahaman , Eltair Mokhtar , Agarwal T. A.
Published: July 2020

Persistent intra-abdominal sepsis is a challenging complication of abdominal typhoid with a high mortality
and difficult to manage. Delayed perforations following initial operative intervention is one of the rarer
complications of this disease, causing wound breakdown and open abdomen, resulting in fistula. We
present the management of a rare case, which presented with multiple perforations and multiple organ
system dysfunction then complicated post-operatively with multiple fistula and open abdomen.
Understanding the Parental Challenges in Raising Autism Children
Authors: Kadir Naziah Binti Abd
Published: July 2020

Throughout the world, many children are diagnosed with Autism Spectrum Disorder (ASD). There are many challenges parents face in raising these special children. It includes the educational, financial, social and mental aspects of the parents themselves. Even parents with autism children are said to suffer more stress than parents with normal children or other disabilities. This article is intended to gain a better understanding of the major challenges parents face in autism children. Based on the reading and observation, parents found that children with autism had their own challenges in raising their children. They need the support and concern of all parties to stay strong for their children. At the end of this article is the hope that the parental voice can be addressed. Also, this service can inspire parties such as government departments, NGO’s and the rest of the community to come up with a program or support plan that can help parents and children with autism. This study uses qualitative methods in which the researcher will conduct semi-structured interviews to understand the meaning given by the respondents on this issue.
Administrative Supervisors’ Rating of Desktop Publishing Competencies Possessed by Office Technology and Management Graduate Workers in North-West Nigeria Polytechnics
Authors: Gude Ado Garba
Published: July 2020

This study on supervisors’ rating of Office Technology and Management (OTM) graduate workers competencies in using MS Desktop publishing in North-West Nigerian polytechnics was necessitated by persistent complaints from employers of labour that OTM graduate workers do not perform as expected in the current era of technology.  One research question guided the study, and two null hypotheses were tested at 0.05 level of significance using T-test.  Descriptive survey research design was used for the study.  The population of the study constituted 378 supervisors in state and federal polytechnics in North-West Nigeria.  The population was used as the sample. A structured 5-point rating scale questionnaire containing 16 items were developed and validated by experts. Reliability of the instrument was established using split half method and Pearson Product Moment Co-efficient Correlation formula and obtained a reliability co-efficient value of 0.77. The data collected was analysed with mean and standard deviation to answer the research questions and determine homogeneity or otherwise of the respondents. Findings revealed that administrative supervisors in polytechnics in North-West Nigeria rated their Office Technology and Management (OTM) graduate workers as fairly possessing desktop publishing competencies. Gender and the ownership of the institutions have no influence on the respondents’ ratings.  Based on the findings, it was concluded that OTM graduate workers in Polytechnics in North-West Nigeria, do not possess the relevant desktop publishing competencies. It was recommended that The OTM graduate workers should engage in in-service training programmes to improve their competencies in desktop publishing. The administrative supervisors should recommend approval of in-service training for their OTM graduate workers to enhance their computer application competencies.
Nasadzenia zastępcze w świetle obowiązującego w Polsce prawa - skuteczne czy fikcyjne narzędzie kompensacji przyrodniczej?
Authors: Ziemiańska Monika , Kalbarczyk Robert , Sobota Marcin
Published: July 2020

W pracy podjęto próbę oceny nasadzeń zastępczych jako narzędzi kompensacji przyrodniczej okre-ślonych w polskim prawie. Analizę przeprowadzono na podstawie danych dla Wrocławia zamieszczonych w prawozdaniach prezydenta Wrocławia z realizacji zadań w latach 1991–2016. Oceniono m.in. stosunek liczby drzew usuwanych do liczby drzew nasadzanych w ramach nasadzeń zastępczych. Porównano sumę opłat wynikających z decyzji „naliczających” w poszczególnych latach stanowiących dochód do budżetu gminy z kosztami zakupu i dostawy materiału roślinnego. Stwierdzono, że łączna liczba drzew i krzewów, na usunięcie których zezwolił uprawniony organ Urzędu Miasta Wrocławia, wielokrotnie przewyższyła łączną liczbę nowych nasadzeń drzew i krzewów zarówno tych, które wynikały z decyzji administracyjnych, jak i tych, które były wynikiem zaplanowanych działań jednostek gminy miejskiej Wrocław.
Analiza warunków wykorzystania przepisów Kodeksu Cywilnego Napoleona jako podstawy wpisu w księdze wieczystej prawa własności nieruchomości na rzecz Skarbu Państwa
Authors: Kwartnik – Pruc Anita , Mączyńska Aneta
Published: July 2020

„Code civil des Français”, zwany Kodeksem cywilnym Napoleona, wprowadził we Francji w 1804 r. Napoleon Bonaparte. Obowiązywał on również na części ziem polskich od 1 maja 1808 r. do 31 grudnia 1946 r. Kodeks stanowił domniemanie własności państwowej dla wszystkich gruntów o nieuregulowanym stanie prawnym. Zgodnie z art. 713 Kodeksu Napoleona, dobra niemające właściciela należą do państwa. Sąd Najwyższy w uchwale z 27 czerwca 2013 r. orzekł, że przepisy Kodeksu Napoleona mogą stanowić samodzielną podstawę dokonania wpisu w księdze wieczystej prawa własności nieruchomości na rzecz Skarbu Państwa. Do dziś duża część nieruchomości w Polsce ma nieuregulowany stan prawny. Zjawisko to dotyczy również gruntów Skarbu Państwa, dlatego dopuszczenie regulacji stanu prawnego nieruchomości na podstawie Kodeksu Napoleona przez uchwałę Sądu Najwyższego daje szansę uregulowania stanu prawnego wielu nieruchomości. W artykule przeanalizowano orzecznictwo Sądu Najwyższego w celu wskazania dokumentów oraz procedury niezbędnej do dokonania wpisu prawa własności w księdze wieczystej w oparciu o art. 713 Kodeksu Napoleona na rzecz Skarbu Państwa.
ANALYSIS OF THE IMPLEMENTATION OF LAWS ON THE TRANSFORMATION OF THE RIGHT OF PERPETUAL USUFRUCT INTO OWNERSHIP
Authors: Kwartnik-Pruc Anita , Trembecka Anna
Published: July 2020

The right of perpetual usufruct is one of the basic forms of public property management that brings systematic revenue to public entities. Before 1989, perpetual usufruct was practically the only possibility for natural  persons to acquire public lands in cities. The changes of the political system triggered discussions on the legitimacy of this law, especially with regard to residential areas. Currently, there are two acts in force that regulate the transformation of the right of perpetual usufruct into full ownership title – The 2005 Act on transformation of the right of perpetual usufruct into ownership of real properties and The 2018 Act on transformation of the right of perpetual usufruct of land developed for housing purposes into ownership of this land.The aim of this research paper is a comparative analysis of the principles of transformation under the current procedure and pursuant to the Act of 2018, as well as the assessment of the scope of the implementation of the transformation process and the financial consequences for local government units and the State Treasury. Detailed research studies have been carried out on the example of a selected city based on the analysis of the proceedings carried out under the previous laws and on specifying the number of real properties and perpetual users covered by the transformation by virtue of law under the amended legislation, as well as the problems associated with the transformation fee.
Przemiany przestrzeni publicznej na obszarach wiejskich – identyfikacja i ocena stanu zagospodarowania w wybranych gminach w województwie wielkopolskim
Authors: Kalbarczyk Eliza
Published: July 2020

Celem pracy było zidentyfikowanie przestrzeni publicznych występujących na obszarach wiejskich województwa wielkopolskiego oraz określenie ich specyfiki poprzez poznanie sposobu i stanu ich zagospodarowania. Materiał do badań stanowił wyniki inwentaryzacji przeprowadzonej w latach 2014-2018 na terenie 5 gmin: Drawsko, Jarocin, Kaczory, Komorniki i Zaniemyśl. Ocena stanu zidentyfikowanych typów przestrzeni wykazała występowanie dużych różnic zarówno pomiędzy gminami, jak i typami badanych miejsc wspólnych. W ogólnej ocenie stanu zagospodarowania przestrzeni wspólnych najlepiej wypadła gmina Komorniki, najniższe oceny otrzymały miejsca wspólne w gminie Jarocin. Uwagę zwraca duża powtarzalność ocen bardzo dobrych dla miejsc takich jak: boisko szkolne, świetlica wiejska. Zaproponowano wydzielenie boiska sportowego jako oddzielnego typu nowej wiejskiej przestrzeni publicznej. Na obszarach wiejskich coraz częściej można spotkać obiekty zazwyczaj kojarzone z udogodnieniami dostępnymi tylko dla mieszkańców miast.
OPPORTUNITIES OF FINANCING LOCAL SPATIAL DEVELOPMENT PLANS FROM PRIVATE RESOURCES – THE STUDY IN TERMS OF POLAND AND THE SLOVAK REPUBLIC
Authors: Król Karol , Muchová Zlatica
Published: July 2020

The subjects concerning possible participation of entities different from local government units in costs of local planning in Poland as well as legal financing resources of local plans in Poland and Slovakia were considered in the paper. These studies were realized on the basis of selected post-control recommendations of the Supreme Audit Office, Regional Chambers of Audit and also legal acts and court judgements. It was revealed in conclusion that financing local plans from investor’s resources is in common practice in the Slovak Republic. The investor can cover the costs of preparing planning documentation after signing a relevant agreement with the commune. In Poland, local plans financing matter by private entities raises doubts, is controversial and equivocal, often reaches a trial docket and assessment of legality of financing local plans by an investor requires the detailed analysis of factual and legal conditions in every case.
Water-law permission as an administrative and legal instrument for the management and protection of water resources
Authors: Zębek Elżbieta
Published: July 2020

The aim of the article is to determine the impact of  the revision of  legal provisions in the field of water law licensing   caused by the Water Framework Directive  implementation on the currently applicable framework for the protection and management of water resources in Poland.    Based on the legal regulations and statistical data it was found that the implementation of Directive 2000/60/EC (WFD) and related directives regarding sewage treatment plants limiting the inflow of nitrogen compounds from agriculture and priority substances to surface waters, contributed to an extension of scope of the activities that require this permission. That scope extension concerns both the protection of water resources in terms of quantity and quality e.g. water abstraction, agricultural fertilization, reclamation of water reservoirs, protection of flood risk areas and use of waters for economic and service purposes. All this indicates a more restrictive approach of the legislator to the protection of the most valuable resource in the environment, which should contribute to possible achievement of a good state of surface water, as is the main goal of the WFD.
Pilot judgments of the European Court of Human Rights on structural problems in the property rights in eastern European States
Authors: Safronova Elena , Oganesian Tigran
Published: July 2020

The article examines the issues related to the impact of the ECtHR pilot judgments on improving the legal systems of Eastern European States in the field of property rights protection in accordance with article 1 of Protocol 1 to the European Convention on human rights. The subject of the study is the changes taking place in the legislation on property protection in Eastern European States due to the influence of pilot judgments. Special attention is paid to the relevant principles of property rights established by the case law of the ECtHR. A brief overview of some pilot regulations adopted in relation to Eastern European States is given; an assessment of the effectiveness of the general measures taken is given. The conclusion is substantiated that many structural problems in the field of protection of property rights of these States are largely related to the legacy of the Communist regime.
Une plateforme decrowdfundinget son réseau social
Authors: Lyubareva Inna , Brisson Laurent , Bothorel Cécile , Billot Romain
Published: July 2020

L’analyse empirique de la plateforme decrowdfundingUlule montre l’existence d’un réseau social transverse aux projets qui présente, à l’échelle de la plateforme, un effet catalyseur sur les campagnes de recherche de fonds. Les résultats mettent en évidence cinq sous-groupes de contributeurs au sein du réseau social de la plateforme–sponsors, suiveurs, précurseurs, spécialistes et spécialistes collaboratifs. Tandis qu’un impact positif global du réseau social sur le taux de succès des projets est mis en lumière, ce résultat est particulièrement significatif en présence de sous-groupes de contributeurs marqués par une spécialisation thématique et une dimension collaborative accrues
Itinéraire d’un souvenir
Authors: Duchemin Marie-Hélène , Lemarié-Quillerier Séverine
Published: July 2020

Parce que l’engagement des femmes dans l’entrepreneuriat revêt un enjeu majeur pour la croissance économique, étudier les dispositifs d’accompagnement au féminin est important. L’ambition de cet article est d’introduire la neuropsychologie dans le champ de l’entrepreneuriat. Pour y parvenir, une triangulation de méthodes a été réalisée de manière à assurer la validité des conclusions avancées. Elle a consisté en un traitement qualitatif – codage à visée théorique – puis lexicométrique des données obtenues lors de 116 entretiens ouverts. Les résultats soulignent le poids des souvenirs des expériences passées sur la création d’entreprise et montrent le rôle clé de la mémoire autobiographique dans l’accompagnement entrepreneurial en groupe de femmes.