bluuebunny/crossref_metadata_2025 huggingface dataset:
HUBUNGAN PERILAKU PETUGAS KEBERSIHAN DENGAN TINDAKAN PENANGANAN LIMBAH PADAT (Studi di RSUD Syarifah Ambami Rato Ebu Bangkalan Tahun 2018)
Authors: Shinta N Dwi , Mardoyo Sri , . Marlik
Published: February 2020

Solid waste, these could be medical solid waste and non-medical solid waste. The solid waste need to be treated according to hospital’s solid waste management in Indonesia which regulated by Kepmenkes 1204 2004. The regulation was made to control environmental impact and the transmission of disease in the hospital. The janitors as the officer who directly handling solid waste management must have a good knowledge and attitute so it will affect their act. The aim of this study is to know the effect of janitor’s behavior to act of handling the solid waste management in RSUD Syamrabu BangkalanThe type of this study was analytical observational study using cross sectional design. Data were taken by observed the waste management and interviewed the janitors to understand their knowledge and attitude to the solid waste management. There were 49 janitors who were used as samples. Samples was taken using simple random sampling. Data then analysed by univariate and bivariate test using kendall tau as statistic test.The results showed that most of the janitors who have good knowledge good attitude were 77.55% while enough act were 63.2%. there is janitor’s knowledge and their act to handling medical solid waste. The janitors knowledge and attitude were good, but their act to handling medical solid waste need to be improved.The hospital should provide strict regulations regarding the handling of solid waste and training or socialization should be held for janitors about handling solid waste regularly.Keywords: hospital, janitor, solid waste management
ANALISIS RISIKO PAJANAN GAS AMONIA (NH3) PADA PEKERJA PABRIK TAHU DI DESA SEPANDE KECAMATAN CANDI KABUPATEN SIDOARJO TAHUN 2018
Authors: Prasetya Andang , Khambali Imam , . Rachmaniyah
Published: February 2020

Desa Sepande Kecamatan Candi Kabupaten Sidoarjo memiliki jumlah industri tahu sebanyak 4 (empat) industri dengan total 25 pekerja. Gas amonia (NH3) dari dekomposisi limbah cair tahu berisiko pada kesehatan pekerja pabrik tahu. Tujuan dari penelitian ini adalah untuk menganalisis risiko pajanan gas amonia (NH3) pada pekerja pabrik tahu di Desa Sepande Kecamatan Candi Kabupaten Sidoarjo.Penelitian ini adalah survei deskriptif menggunakan pendekatan Analisis Risiko Kesehatan Lingkungan. Metode analisis data yang digunakan adalah analisis risiko untuk menentukan karakterisasi risiko pekerja pabrik tahu. Tingkat risiko dikatakan aman bila RQ ≤ 1, dan tingkat risiko dikatakan tidak aman bila RQ > 1.Hasil penelitian menunjukkan bahwa rata-rata konsentrasi gas amonia (NH3) 44,5 mg/m3, konsentrasi tertinggi 90,4 mg/m3,konsentrasi terendah 11,2 mg/m3. Lingkungan fisik udara didapatkan rata-rata suhu udara 31oC, rata-rata kelembaban udara 59,5%, rata-rata kecepatan angin 1,18 m/s dan arah angin saat pengukuran berhembus dari arah Barat dan Timur. Agen yang berisiko menimbulkan gangguan kesehatan pada pekerja pabrik tahu adalah gas amonia (NH3) di udara ambien yang bersumber dari limbah cair tahu yang terurai oleh mikroorganisme, serta didapatkan sebanyak 56% pekerja pabrik tahu memiliki riwayat gangguan saluran pernafasan. Dosis respon gas amonia (NH3) adalah 5x10-1 mg/m3. Seluruh pekerja pabrik tahu didapatkan nilai RQ > 1.Dari hasil penelitian dapat disimpulkan bahwa tingkat risiko pajanan gas amonia (NH3) pada pekerja pabrik tahu adalah tidak aman dan berisiko mengalami gangguan saluran pernafasan. Untuk mengurangi risiko tersebut, disarankan kepada pengelola pabrik tahu menerapkan pembagian jam kerja dan membuat saluran pembuangan air limbah yang tertutup.Kata kunci :  Analisis Risiko, Gas Amonia (NH3), Pekerja
FAKTOR-FAKTOR YANG BERHUBUNGAN TERHADAP KEJADIAN INFEKSI SALURAN PERNAPASAN AKUT (ISPA)
Authors: Dwijayanti Rahmidha , . Setiawan , . Darjati
Published: February 2020

Sanitation of public locations is a rather urgent health issue because public places are the meeting paces of people with various diseases, similar to local government clinic. This study was aimed to analyze attitudes on ARI incidences in Wiyung Local Government Clinic of Surabaya.This study was an observational analytic study with case control approach. Population and sample of the study were suferer’s in Wiyung Local Government Clinic of Surabaya, with total sample 38 suferer’s and 38 control. Analysis using statistical test, the test used is the chi square test.Based on chi square test for environmental factors, there are results that ventilation, lighting intensity, temperature, humidity, and density bedroom are relate with Acute Respiratory Infections (ARI) event because p is less than α (0,05). While for behavioral factors there are results that knowledge, attitude, and practice are relate with Acute Respiratory Infections (ARI) event because p is less than α (0,05).Suggestion sufferer Acute Respiratory Infections (ARI) constant keep environmental sanitation room, with keep sanitation outside room please escaped from contaminate disease, while to Local Government Clinic please optimize character personnel environmental health as educator inside give information about environmental factors and behavioral factors about event Acute Respiratory Infections (ARI). Keywords: Acute Respiratory Infections, environmental factors
THE ROLE OF SPORTS SPONSORSHIP IN IMPROVING BRAND EQUITY
A STUDY ON THE SAUDI AUDIENCE IN RIYADH
Authors: Al-Nsour Dr. Iyad A
Published: February 2020

The study aims at diagnosing the impact of the sports sponsorship on the brand equity in the minds of Saudi sports audience as well as determining the statistical differences in using the sports sponsorship and brand equity according to some organizational and demographical variables. The research population consists of two sub-populations which are the sports journalists and the Saudi sports audience in the city of Riyadh. The purposive sampling method is used and the calculated samples size reaches 40 of Saudi sports journalists and 387 of the sports audience. The study concludes that sport sponsorship has a positive significant effect on brand equity in the minds of the Saudi sports audience. The study finds that there are no statistical differences in using the sports sponsorship while such differences in brand equity are proved according to age. Finally, the study suggests a set of recommendations and implications that enhance the sport sponsorship in the Saudi market.
KEY WORDS: Sponsorship, Sports , Brand Knowledge, Brand Image, Mental Associations, Sports journalists, Sports Audience, Riyadh , KSA.
Is the second demographic transition the relevant concept for European countries?
Authors: Polesná Helena , Kocourková Jiřina
Published: February 2020

The theory of second demographic transition is particularly unique in trying to capture both the transformation of reproductive behaviour and a change in the attitudes towards new forms of partnership life and a new reproductive pattern. This study has set as its target to find out to what degree second demographic transition can be used as an explanatory framework of the recent development of European reproductive behaviour and, in particular, what is its relevance when it comes to the post-Communist countries as a region with a specific development that has been an object of many discussions within this issue. Whether not only the transformation of reproductive behaviour, but also changes in the value orientation in post-Communist countries correspond with the assumptions and signs of the second demographic transition.
STATUS AND PROSPECTS OF DEVELOPMENT OF THE STATE FINANCIAL AUDIT AS AN EFFECTIVE TOOL FOR COMBATING FINANCIAL VIOLATIONS
Authors: SHEVCHUK Olena , ZDYRKO Nataliya
Published: February 2020

The article defines the essence and proves the effectiveness of such a relatively new form of financial control, such as the state financial audit, which is the most effective instrument in combating budget violations.

The concept of state financial audit and inspection in the current domestic legislative framework is analyzed, features of differentiation of these economic categories are noted. The modern problems of the state financial audit are outlined.

The main tendencies of conducted state financial audits for the last three years of the functioning of the State Audit Office of Ukraine are noted. The most widespread financial violations, which resulted in losses of state resources during the reporting period, are presented.

The necessity of improving the system of domestic state financial control through the development of the state financial audit, which will increase the efficiency of the functioning mechanism of financial control of the budget sphere by the state controlling bodies, is substantiated. The main directions of improvement of the mechanism of carrying out of the national state financial audit are offered.
PROSPECTS FOR ORGANIC PRODUCTION MARKET DEVELOPMENT IN UKRAINE AND THE WORLD
Authors: KHAIETSKA Olha
Published: February 2020

The article describes the current state of development of the world and domestic market of organic products, countries where there are the highest rates of development of certified production, countries with the highest consumption of organic products per capita and countries with the largest areas of organic agricultural land. The organic products market in Ukraine has been analyzed from the beginnings to the present state,
indicating all stages of development and the problems that have arisen, as well as the basic laws on organic production, certified organic products, countries and companies operating on the domestic market.

The area of land with organic status, the total number of certification bodies, the number of operators in this market in the regions of Ukraine is indicated. In the article a comparative analysis of Ukrainian organic production with world production is conducted, the countries-leaders for the areas occupied by organic production are specified. The list of certified in Ukraine types of organic products, which are consumed both on the domestic market and exported to different countries of the world, is determined. The article deals with the dynamics of the internal market of organic products for 2002-2017 years.

The basic principles of organic agriculture, which focus on the preservation of the environment and natural resources, are presented and a mechanism for promoting organic production by agricultural enterprise. The benefits of this production are also described, including: health benefits, environmental, social and economic benefits.

The urgent problems of the organic products market are determined, directions of state policy in the field of organic production are proposed, which will promote the development of organic production in Ukraine and the circulation of domestic organic products in the world.
A MEMÓRIA SOBRE A QUESTÃO AGRÁRIA DURANTE A DITADURA DE 1964-1985:
Authors: Teló Fabricio
Published: February 2020

Considerando que a ditadura de 1964-1985 favoreceu a expulsão de milhares de camponeses e indígenas das terras onde residiam e trabalhavam, e contribuiu para o aumento da concentração fundiária, busca-se analisar de que forma a Comissão Nacional da Verdade (CNV) lidou com a busca pelo esclarecimento desses fatos. O artigo enfatiza a importância de ir além da investigação das violências físicas e abarcar também as estruturais, a exemplo do não acesso ou o acesso precário à terra. O argumento é que não apenas os direitos políticos e civis violados são dignos de atenção da justiça transicional, mas também os socioeconômicos e culturais. Por fim, sugere-se que, devido à inserção das contribuições da sociedade civil, o capítulo do relatório da CNV sobre os povos indígenas foi mais inclusivo em comparação com o destinado aos camponeses.
NGHIÊN CỨU CÁC THUẬT TOÁN PHÂN BIỆT DẠNG XUNG NEUTRON – GAMMA CHO DETECTOR NHẤP NHÁY
Authors: Chuân Phan Văn , Hòa Nguyễn Đức , Châu Nguyễn Đắc , Khuê Vương Nữ Minh
Published: February 2020

Bốn thuật toán phân biệt dạng xung cho mô hình detector nhấp nháy NE213 bằng kỹ thuật xử lý tín hiệu số đã được phát triển. Trong nghiên cứu này bộ phát xung, bộ số hóa và các thuật toán phân biệt dạng xung neutron-gamma được mô phỏng trong phần mềm Simulink-Matlab. Kết quả thu được cho thấy phương thức phân biệt theo thời gian tăng có hệ số phẩm chất (Figure-of-Merits: FOM = 1,09), phương pháp phân tích độ dốc xung (FOM = 0,66), phương thức so sánh diện tích xung (FOM = 2,21) và phương thức tương quan mẫu (FOM = 1,97). Kết quả này là cơ sở để xây dựng hệ thống đo neutron sử dụng detector nhấp nháy.
THE FIRST REPORT OF PESTALOTIOPSIS SP. CAUSING CROWN ROT DISEASE ON STRAWBERRIES IN DALAT
Authors: Dũng Lê , Diên Nguyễn Thị , Đại Phan Hoàng , Tuân Phạm Ngọc
Published: February 2020

Study on the pathogens causing strawberries crown rot disease was complied with the methodology of Koch. Results from isolating 150 samples of infected plant parts collected from three strawberry cultivated areas in Dalat (Ward 7, Ward 8 and Ward 12) indicated that there were 327 isolates belonging to six fungal species. Most fungi isolated from infected parts were identified as Botrytis cinerea, Verticillium sp., Cylindrocarpon destructans, Fusarium oxysporum, Rhizoctonia sp. and Pestalotiopsis sp., in which the main fungi consistently isolated were Pestalotiopsis sp.. By fulfilling Koch’s postulates, the results of pathogenesis test indicated that Pestalotiopsis sp. was a pathogen causing the crown rot disease on strawberries in Dalat. This is the first report on the association of Pestalotiopsis sp. with crown rot disease of strawberries in Vietnam.
KỸ THUẬT TÁCH BA ĐỈNH CHẬP TRONG PHỔ BỨC XẠ GAMMA
Authors: Pháp Trịnh Ngọc , Trung Mai Xuân
Published: February 2020

Trong quá trình xử lý phổ bức xạ, vấn đề tách hai hay ba đỉnh chập trong phân tích đỉnh phổ năng lượng bức xạ Gamma là thường gặp. Kỹ thuật tách hai đỉnh chập đã được công bố trong các kết quả nghiên cứu của Mai và Võ (2015). Trong bài báo này chúng tôi trình bày kỹ thuật tách ba đỉnh chập bằng thuật toán Levenberg- Marquardt với nền phông tuyến tính hoặc phi tuyến. Thuật toán đã được áp dụng thành công trên các phổ bức xạ đo từ detector nhấp nháy hay bán dẫn.
KHẢO SÁT CÁC NỀN TẢNG VÀ KỸ THUẬT XỬ LÝ LOG TRUY CẬP DỊCH VỤ MẠNG CHO PHÁT HIỆN NGUY CƠ MẤT AN TOÀN THÔNG TIN
Authors: Lộc Phạm Duy , Dậu Hoàng Xuân
Published: February 2020

Trong hệ thống lớp các giải pháp đảm bảo an toàn thông tin, các giải pháp giám sát phát hiện bất thường và các nguy cơ mất an toàn trong hệ thống mạng được xem là lớp phòng vệ thứ hai, sau lớp tường lửa và các biện pháp kiểm soát truy nhập. Lớp giải pháp này gồm các hệ thống giám sát, phát hiện và ngăn chặn tấn công, xâm nhập cho các host và mạng. Bài báo này khảo sát, đánh giá các nền tảng, công cụ và các kỹ thuật xử lý, phân tích log truy cập các máy chủ dịch vụ phục vụ phát hiện các hành vi bất thường và nguy cơ mất an toàn thông tin. Trên cơ sở đó, bài báo đề xuất mô hình kiến trúc hệ thống giám sát, hỗ trợ đảm bảo an toàn thông tin cho các tổ chức có quy mô hệ thống mạng và nguồn lực hạn chế.
THUẬT TOÁN XÁC ĐỊNH ĐỘ TIN CẬY GIỮA BẠN BÈ TRÊN MẠNG XÃ HỘI DỰA VÀO ONTOLOGY
Authors: Thúy Phạm Thị Thu
Published: February 2020

Ngày nay, cùng với sự phát triển của công nghệ thông tin (CNTT), ngày càng có nhiều người sử dụng mạng xã hội, đặc biệt là Facebook, để xây dựng và mở rộng các mối quan hệ. Tuy nhiên, với sự đa dạng và lượng người sử dụng đông đảo, độ tin cậy của những người bạn trên Facebook là mối quan tâm lớn của nhiều người sử dụng. Bài báo này tổng hợp và phân tích các thuật toán tính độ tin cậy giữa những người dùng trên mạng xã hội Facebook, đồng thời cài đặt thuật toán tính độ tin cậy phổ biến. Công việc này đưa ra một đánh giá chung về các thuật toán khác nhau để tin cậy máy tính giữa những người dùng trong mạng xã hội Facebook. Nó đặt trọng tâm lớn vào các thuật toán tính toán tin cậy ngang hàng mà một số đã được điều chỉnh cho môi trường mạng xã hội. Một ứng dụng thu thập dữ liệu người dùng từ Facebook và tính toán các thuật toán tin cậy khác nhau đã được phát triển nhằm mục đích đánh giá các thuật toán tin cậy khác nhau.
Membentuk Keterampilan Berpikir Kritis Matematis Siswa Melalui Model Brain Based Learning Ditinjau Dari Penalaran Induktif
Authors: Rendy Permana  , Adi Apriadi Adiansha
Published: February 2020

Penelitian ini bertujuan untuk membentuk ketempilan berpikir krtiis siswa melalui model brain based learning ditinjau dari penalaran induktif. Penelitian ini dilakukan pada siswa SDN Pantai Harapan Jaya 01 Bekasi. Metode yang digunakan metode eksperimen dengan desain treatment by level 2 x 2. Teknik analsis data adalah analisis varians dua jalur (ANAVA). Hasil penelitian ini menunjukkan bahwa 1) Keterampilan berpikir kritis pada kelompok siswa yang diberi model brain based learning lebih tinggi dibandingkan keterampilan berpikir kritis pada kelompok siswa yang diberi model pembelajaran ekpositori, 2) Terdapat pengaruh interaksi antara model brain based learning dan pembelajaran ekpositori terhadap pembentukan keterampilan berpikir kritis yang ditinjau dari kemampuan penalaran induktif, 3) Bagi siswa yang memiliki kemampuan penalaran induktif tinggi, keterampilan berpikir kritis antara kelompok yang diajarkan model brain based learning lebih tinggi dibandingkan kelompok siswa yang diajar menggunakan model pembelajaran ekpositori, dan 4) Bagi siswa yang memiliki kemampuan penalaran induktif rendah, keterampilan berpikir kritis antara kelompok yang diajar menggunakan model brain based learning lebih rendah dibandingkan kelompok siswa yang diberi model pembelajaran ekpositori
Evaluasi Implementasi Kurikulum 2013 di SDN Talabiu Kabupaten Bima NTB
Authors: Sri Lastuti  , Anisah
Published: February 2020

Tujuan dari penelitian ini adalah untuk mengetahui implementasi kurikulum 2013 di SDN Talabiu kabupaten Bima yang terdiri dari implementasi perencanaan, pelaksanaan proses pembelajaran, evaluasi pembelajaran dan kendala-kendala yang dihadapi guru dalam implementasi kurikulum 2013. Metode evaluasi yang digunakan adalah model Countenan Stake yang membagi komponen kurikulum dalam matrik observasi dan matrik pertimbangan meliputi tahap pendahuluan (antecedent), proses (transaction), dan hasil (outcomes). Pengumpulan data dilakukan dengan wawancara, observasi dan dokumentasi. Teknik analisis data dengan menggunakan Mixed Method. Data hasil wawancara dianalisis dengan menggunakan metode deskriptif kualitatif, sedangkan data hasil observasi dianalisis dengan menggunakan metode deskriptif  kuantitatif sesuai kriteria yang telah ditentukan. Hasil dari penelitian ini menunjukan bahwa kesiapan sekolah yang dilihat dari ketersediaan Buku, kesiapan dokumen RPP dan kesiapan guru sebagai tenaga pengajar  tergolong dalam kategori baik (telah sesuai dengan standar yang telah ditetapkan oleh pemerintah). Pelaksanaan proses pembelajaran termasuk dalam kategori baik. Implementasi penilaian autentik dan respon siswa dalam proses pembelajaran sudah menunjukkan respon yang positif. Meski demikian implementasi kurikulum 2013 pada ke-Tiga aspek tersebut harus selalu ditingkatkan agar ketercapaian termasuk pada kriteria sangat Baik. Kendala yang dihadapi guru dalam implementasi kurikulum 2013 sangat beragam mulai dari permasalahan terkait persiapan pembelajaran, permasalahan dalam proses pembelajaran hingga pada aspek penilaian otentik.
Peranan Pengendalian Internal Sebagai Alat Bantu Manajemen Dalam Pengamanan Pemberian Kredit Mikro
Authors: Kusuma Dewi Puspa Wijaya , Hasibuan David HM
Published: February 2020

Bank, as financial institutions in banking, is a unique and exciting company to be exploredfurther because the bank as intermediary media have an important role and more or less influencedthe development of a country's interconnected economy, especially in Indonesia. Given the bank'sunderstanding of itself as an institution that functions as a funding channel to the communitiesthat need, it iscertainly not free from two things likely happened to the bank itself, could lead to thepositive impact of increased interest earned from lending or risk of the debtor problematic.Evaluation conducted to determine whether internal controls are adequate conducted by thecompany and assist management in securing credit. Research on the author is in the PT. Bank XCluster Micro Business Unit (Central Branch) located in Bogor. PT. Bank X is a companyengaged in banking. Based on the results obtained from the authors note that the company'sinternal controls are carried out in the PT. Bank X is represented by the Cluster Manager isadequate. Control is inadequate because it was the clarity of separation of duties, creditauthorization, and appropriate documents. Internal control is performed by the Cluster Manager isupdated from time to time. The results of a study conducted by researchers showed that the internalcontrol carried out by PT. Bank X was instrumental in securing the provision of credit and internalcontrol systems are contained in the PT. Bank X has been inadequate. This can be seen from eachof the components that make up the internal controls at PT. Bank X. With the separation ofduties, imposed credit policy and authorization functions loans are already well underway. It isalso seen from the Internal Control Flowchart Questionnaire and that the company has met all fivecomponents of internal control system according to COSO. Credit system and its protection goeswell and there is evidence that in accordance with the loan documents.
Studi Komparatif Sistem Bagi Hasil Pembiayaan Mudharabah dan Sistem Bunga Kredit Pinjaman
Authors: Yanuar Deni , Rosita Siti Ita
Published: February 2020

The development of Islamic banking in indonesia is getting better, a lot of banks that finallyopened a subsidiary engaged in the field of sharia or islamic business units. This is because theopening of the eyes of society Indonesia will practice usury in haram banks and conventionalbanking practices that want to locate in the halal In religion views. With this research, it,s expectedtobe made public is more aware of such differences, particlarly regarding concepts for results andinterest.The Research method is qualitative data analysis methods. This analysis aims to find outwhether the system applied by the object of research in accordance with theories that have beenstudied. Awarding of costs of the customer either in financing or in financing credit mudharabahby Bank Syariah X and Bank X not off of the various procedures that have been recorded on thecompany’s manual and various kinds of analysis. With meet procedure credit financingdetermined, the credit financing can work smoothly and can be done in management too. Infunding there are elements that is essential for survival bank. In mudharabah financing, theelements is a benefit sharing (for a results) that is, process benefit-sharing among owner funds andfund management according calneh the agreed. To financing credit, the element called interest,namely additional worn into transactions lending money. There are diffrences in the system for theresults and system interest,of them calneh agreement beginning, profit banks and customer andothers.
Pengaruh Persediaan Terhadap Peningkatan Profitabilitas Perusahaan
Authors: Wibowo Elisabeth Maria , . Iriyadi
Published: February 2020

Inventory system provides an opportunity to improve productivity and eliminate costs that arefound to be necessary. Then, the company can overcome the waste-waste that has been happeningwith the use of traditional production systems. The purpose of this study was to determine impactinventory to stock and improved profitability Company X. This study was conducted with thesurvey directly on the object of research. This survey is intended for researchers will be able to betterinteract with the object interaktif in order to make it easier to understand the reality of the object ofstudy. Then from the data obtained during the survey along with the company's datadocumentation, will obtain a clear picture of who will facilitate researchers in solving the problemsthat occur in the company. The data analysis technique used is qualitative analysis techniques.This research result prove true that, by using the traditional systems it will be able to increase thecompany ' s profitability. It can be seen on the chapter 4 showing comparison of cost efficiencysupplies traditionally use policy. If cost and time can be minimized, then the company'sproductivity will be increased, the quality of the products is also increasing, with profitability.
Analisis Pengendalian Intern Penjualan Kredit Dalam Mengingkatkan Efektifitas Pengelolaan Piutang (Pada CV Surya Pratama Gemilang)
Authors: Kusyandi Arini Dahlia , Pamungkas Bambang
Published: February 2020

Internal control of credit sales plays very important role especially in companies with most transaction done in credits. It produces procedures and policies to evaluate the effectiveness of the company’s receivables management. CV Surya Pratama Gemilang is a company running in manufacture, established to contribute products that minimize the environmental waste proble. In running its operationals, CV Surya Pratama Gemilang is in need of a good internal control in its credit sales. This is in order to produce an effective receivables management. This study aims at investigating how the internal control is applied. The research uses descriptive/case study method, by which collecting necessary data related to the existing issues to help answer the identified hypotheses. The result  found that the is not running an appropriate credit sales internal control due to the existing elements of weaknesses causing the receivables to be ineffective
Pengaruh Penerapan Total Quality Manajemen Pada Bagian Produksi Terhadap Kualitas Produk Dan Efisiensi Biaya Produksi
Authors: . Marsha , . Hastoni
Published: February 2020

Management plays key parts in running operations of a business chain. Management combined with human resources will determine the success of a company. Along the way, in the currently tight business competition, consumers demand improved product quality and affordable price at the same time. One of the many ways company can choose to establish this condition is by applying Total Quality Management. This research is purposed to examine whether or not there are differences in quality and cost efficiency before and after the application of quality management and how the quality management carried out. The results show that there are differences in the quality produced before and after the implementation of quality management. After the implementation, there is a decrease in the reject products and the production cost is lower. This concludes that the application of total quality management is beneficial for the company due to well manage communication and supervision among managers and operating staffs.
Penerapan Akuntansi Pertanggungjawaban Sebagai Alat Bantu Manajemen Dalam Menilai Kinerja Bagian Produksi (Studi Kasus Pada PT. Cahaya Buana Intitama)
Authors: Hasibuan David HM , Sari Sartika Setia
Published: February 2020

Responsibility accounting is an accounting system that is based on an organizational structure that clearly separates the duties, power, and responsibilities of each level of management. By establishing responsibility centers for accumulating and reporting cost center, as well as the accountability reporting centers to be assessed performance.  The purpose of this study is to conduct an evaluation of the work of responsibility centers to improve the company's operations in the near future, based on the accountability of each part is related to the company in the form of performance assessment activities of the company in order to determine the deviations that occur in each responsibility center as well as an analysis of the implementation of responsibility accounting as a management tool in assessing the performance of the production line. Application of responsibility accounting in PT. Cahaya Buana Intitama is already well underway. This can be seen from the quality of target budget and plan production based on the consumers’ satisfaction. Performance parts production also has shown good performance results. It is all in accordance with the job description, following the ISO that has been determined by the company. The research concludes that the responsibility accounting plays important role in inside appraisal the performance from center-center of accountability. Therefor proves that the responsibility accounting applied by PT. Cahaya Buana Intitama is beneficial for the assessment of performance against part the production. Thus, the company will not be experiencing difficulties in determining which parts may issue costs in which eventually will be influential on decision-making as well as overall improvement on the company’s  performance.
Analisa Efisiensi Biaya promosi Dalam Meningkatkan Volume Penjualan Pada PT . PDAM Tirta Pakuan Bogor
Authors: Apriliandini Venny , M Annaria Magdalena
Published: February 2020

Promotion is an activity conducted by the company with the aim to inform, persuade, and affect consumers in choosing or buying a product offered by the company. With cost efficiency promotion budgeted by several companies proved in significant sales volume reduced or in other words, sales volumes remained stable. Thus, the expected income will be optimal. Therefore, it is important to support the cost of promotional sales, and at the same time keep the efficiency of budgetary expenditures or budget these costs to keep sales and income increased.      The purpose of this study was to analyze the cost efficiency of the campaign carried out by the PDAM to improve or stabilize sales volume. So that management can have a view of realization and evaluation costs promotion sales volume. The research results showed that PDAM Tirta Pakuan are to improve efficiency in its promotional activities. This is indicated in the year 2013, PDAM realization promotional costs lower than its promotional budget. But volume sales in 2013 PDAM did not experience a significant decrease in sales volume, thus can be said sales volume in 2013 remained stable as in previous years. Evaluation results from these studies show that the efficiency of the cost of promotion does not significantly affect the sales volume into decreasing. By applying the cost efficiency of volume sales promotion, we can conclude that PDAM remain stable, and PDAM is spending lower costs for promotional activities. Therefor, profits or advantages from the company will increase compared to the previous year.
Analisis Pengaruh Kompleksitas Perusahaan, Profitabilitas dan ukuran Perusahaan terhadap Audit Delay
Authors: Indiana Firdha , . Triandi
Published: February 2020

Timeliness in financial reporting is an obligation for companies listed in the Indonesia Stock Exchange to submit periodic financial reports. Delay in financial reporting will have a negative effect on a company, because it may indicate the existence of financial problem within the company. The length of time of an audit conducted by an auditor can be seen from the time difference between the financial statement date and the date the auditor’s report was signed in the financial statement. The time difference is often called an audit delay or audit report lag. The longer the auditor completes the audit, the longer the delay is. If the audit delay is long, the delay in submitting financial statement to stakeholders will be longer. Prompt financial reporting is essential to maintain the accuracy of information presented in the financial statement. According to previous studies, there are many factors affecting audit delay, including company’s complexity, auditor’s opinion, reputation of public accounting firm, solvability or leverage, profitability, and company’s size. This motivates the author to identify what factors affect audit delay and whether the factors known from previous studies remain consistent. This study aims to analyze the effect of company’s complexity, profitability, and company’s size on audit delay in manufacturing companies in Indonesia Stock Exchange in 2012 and 2013. The data sample is taken from 102 companies. The method of analysis used is multiple linear regression analysis, which is preceded by the classical assumption test, namely normality test, heteroscedasticity test, multicollinearity test, and autocorrelation test. The result gathered from the manufacturing companies listed on Indonesia Stock Exchange in 2012 and 2013 show that, in partially conducted tests, company’s complexity has no effect on audit delay. Profitability has an effect on audit delay. Company’s size however, has an effect on audit delay. On the other hand, from simultaneously conducted test, it is known that company’s complexity, profitability, and company’s size have simultaneous effect on audit delay.
Evaluasi atas Sistem Informasi Akuntansi Pembelian dalam Kaitannya dengan Pengendalian Intern pada Perusahaan
Authors: Marlina Tri , Happines Tami
Published: February 2020

Purchasing Accounting Information System is used in companies for procurements of required goods in production process. Purchasing can be grouped into 2 (two) sections, import and local.  Purchasing Accounting Information System is necessary to be applied for the production sustainability. In this case, companies must set adequate control starting from vendor selection, material selection, until the materials arrive in the warehouse.  This study is aimed at finding out the purchasing accounting information system operated in PT Citra Abadi Sejati Bogor, and to eamine whether there is a relationship with internal control. The results show thaht PT Citra Abadi Sejati has operated a proper purchasing accounting information system and in accordance with the Standard Operating Procedures and general standar by using a system called Movex. And so as the internal control also has been operated properly and adequately shown by the jobs separations, serial number-printed documents, and completed with necessary papers.
Analisis Upaya Wajib Pajak Melakukan Tax Avoidance Melalui Hibah
Authors: B.M Afrizal Izzaki , Wijaya Suparna
Published: February 2020

A grant is a gift from a taxpayer to another taxpayer. For the recipient of the grant can be an income that is not a tax object or a tax object. This paper aims to provide an overview of the efforts made by taxpayers in tax avoidance through grants. The method used is qualitative with descriptive approach. The results show that taxpayers use grants as an attempt to avoid taxes through grants to educational institutions, parents to children, and the recognition of property that comes from grants
Pengaruh Leverage, Arus kas Operasi, Ukuran Perusahaan dan Fixed Asset Intensity terhadap Keputusan Revaluasi Aset tetap (Studi Empiris pada Bank Umum yang Terdaftar di BEI Periode 2012 s.d. 2016)
Authors: Sudradjat Sudrajat , Ahmar Nurmala , Mulyadi JMV
Published: February 2020

Implementation of financial statement preparation for public companies in Indonesia has shifted from Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) starting in 2012. GAAP practices emphasize to users to find the best terms for a transaction, while IFRS emphasizes principles of fair value in the presentation of financial statements. The Financial Position Report which has adopted IFRS requires that the fixed assets be presented at fair value, so that the financial statements presented to external parties reflect the current value of fixed assets owned by the company.

This study aims to investigate the effect of leverage, operating cash flow, firm size and fixed asset intensity to the decision of commercial banks to conduct a revaluation. Commercial Bank that became the object of research is a commercial bank listed on the BEI with observation period starting in 2012 - 2016. Independent variable are leverage, operating cash flow, firm size and fixed asset intensity. Testing on the research model using Hosmer & Lemeshow Test, Omnibus, Nagelker R Square. While testing the hypothesis using Logistic Regression Test. The results of the analysis in hypotesis testing showed that leverage, firm size and fixed asset intensity significantly influence the decision of commercial banks to conduct a revaluation. While operating cash flow has no effect on the decision of commercial banks to conduct a revaluation.
Analisis Tax Planning Melalui Natura dan Kenikmatan (kasus PT A)
Authors: Dewanto Dwiyan Bagas , Wijaya Suparna
Published: February 2020

There are numerous methods of tax planning, one of which is how company runs efficient tax payment which related to tax-saving costs, especially in the form of labors’ benefits in the form of non-cash benefits in kinds allowance. This study is purposed to describe benefits in kinds used as method of tax planning to decrease the amount of tax. The research method used is descriptive qualitative. The result shows that using allowance costs in the form of benefit in kinds can decrease the burden of tax for tax subjects.
Pengelolaan Aset Desa di Kabupaten Tangerang
Authors: Firmansyah Amrie
Published: February 2020

This study aims to determine the administration of village assets. The method used is descriptive qualitative research method and using data research technique with in-depth interview, observation and documentation. The selection of Rawa Burung Village and Rawa Rengas Village in this study because the two villages have a location close to DKI Jakarta Province which is expected to have competent employees in the management of village assets. Yet, there have not been party that handles specific assets in both villages. The sources of information in this research are the head of planning affairs of rawa rengas village and head of the regional government section, whose field  of work is not related to the management of the village assets directly.The results of this study conclude that the administration of village assets has not been done optimally, especially in Rawa Rengas Village which has not been implemented village assets reporting, thus it has not been implemented accountably and transparently. The management of village assets, especially its administration, is focused on one party only, whereas for the job it requires a sufficient number of employees with competency in the administration of the assets. In addition, village accounting standards included in the setting up of village assets is still existed due to the limitations of government accounting standards which only regulate accounting of central government and local government assets.
Pengaruh Profitabilitas, Struktur Good Corporate Governance dan Kualitas Audit terhadap Audit Delay
Authors: Purba Darwin Marasi
Published: February 2020

This study is aimed at collecting empirical evidence about the influence of profitability, and good corporate governance w h i c h consisted of the board size, the independent commisioners, audit committee size and audit quality on the audit delay.The populations of this research are manufacturing companies of consumer goods industry sector listed in Indonesia Stock Exchange in the year of 2015-2016 which includes 56 companies, using purposive sampling technique. Methods of data analysis used in this research are descriptive statistical analysis and multiple linear regressions.The results indicate that profitability, good corporate governance and audit quality have a simultaneously significant effect on the audit delay. However, partial test results show that the profitability and the size of audit committee are not affecting on the audit delay. Meanwhile, the board size, independent commissioners and audit quality have a significant effect on the audit delay
Pengaruh Good Corporate Governance Terhadap Kinerja Perusahaan Perbankan yang Terdaftar di Bursa Efek Indonesia Pada Periode 2013- 2014
Authors: Hasibuan David HM , Sushanty Lisa
Published: February 2020

The implementation of good corporate governance is considered to be able of improving the banking image that previously falling off, protect the interests of the stakeholders, and improving the compliance to applicable legislations and general ethics in banking business in order to depict a healthy banking. This research is aimed to acknowledge the influence of the Board of Directors, Independent Commissioners, and Audit Committee on Net Profit Margin. This study uses samples of 30 banking firms listed in the Indonesian Stock Exchange during the year of 2013-2014. The method used is quantitative descriptives by analysing means and frequency distributions; testing the hypotheses by ways of individual parameter significance test (t test), simultaneous effect test (f test), classical assumption tests; Data normality, multicolinearity, autocorrelation test, and heterokedasticities; determination tests (R2) and multiple regression tests. The results show that Board of Commissioners has significant effect on the net profit margin. On the contrary, Independent Commissioners and Audit Committee have no significant effect on the net profit margin. Simultaneously, Board of Commissioners, Independent Commissioners and Audit Committee have no signifcant influence on the net profit margin.
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah, dan Perimbangan Keuangan Daerah terhadap Pengalokasian Anggaran Belanja Modal Daerah (Pemerintah Kabupaten Bogor)
Authors: Setiawan Hendra , Saputra Tunggal Ika
Published: February 2020

This research is purposed to determine whether the Economic Growth District Own Source Revenue and Fiscal balance transfers from the centr government to regions significantly affect Capital Expenditure Budget Allocatio Region in Bogor District. The research method used is descriptive method using secondary data obtained from the Central Bureau of Statistics of Bogor and the Office of Financial Management and Expenditure Bogor District. Data collecting methods applied in this study are documentation and literature studies with a quantitative approach. The analysis performed in this study is using bivariate correlation analysis - Pearson correlation, due to data showing their mutual relations. Once data is collected, the data were analyzed using SPSS to test Economic Growth, District Own Source Revenue and Fund Balance significantly related to the Capital Expenditure either partially with significance test correlations and simultaneously. The analysis tool used is using the SPSS (Statistics Product and Service Solution) version 22. Results from this research showed that variables Economic Growth has a significance value of 0.041, which sig. below 0.05, so the variables Economic Growth partially related to the Capital Expenditure and had a positive correlation coefficient of 0.894, which means having a strong correlation. Variable District Own Source Revenue has a significance value of 0.010, which sig. below 0.05, so the variable District Own Source Revenue partially related to the Capital Expenditure and had a positive correlation coefficient of 0.960, which means having a strong correlation. Variable Balance Fund has a significance value of 0.005, which sig. below 0.05, so the variable Balance Fund partially related to the Capital Expenditure and had a positive correlation coefficient of 0.974, which means having a strong correlation.Based on the testing that was done on the Economic Growth, District Own Source Revenue, and Fund Balance acquired the R value of 0.996, which means jointly independent variable is interconnected with the Capital Expenditure budget allocations
Pengaruh Return On Assets, Return On Equity, Debt To Equity Ratio, Inflasi, Dan Suku Bunga Terhadap Return Saham Pada Perusahaan Manufaktur Di Bursa Efek Indonesia (Studi Empiris Pada Perusahaan Secondary Sectors Periode 2010-2015)
Authors: Hikmawati Ningsih , Wiratno Adi , Suyanto Suyanto , Darmansyah Darmansyah
Published: February 2020

This study is aimed to ascertain and analyse the influence of return on assets, return on equity, debt to equit ratio, inflation, and interest rate, both partiall and simultaneously on the stock returns in manufacturing companies of secondary sectors listed in the Indonesian Stock Exchange. This research uses quantitative methods and EVIEWS panel 8 to analyse the regression. The population are manufacturing companies of secondary sector listed in the Indonesian Stock Exchange consisted of basic and chemical sectors, miscellaneous industry, and consumer goods sector in the period of 2010-2015. The sampling method used is pusposive sampling with the final number of 40 companies. The research required secondary data. The results show that return on assets has no negative effect on stock return, mean while, return on equity and interest rate have positive effect on stock return. Return on assets, return on equity, debt to equity ratio, inflation and interest rate all simultaneously have effect on stock returns.
Pengaruh	Adopsi	International	Financial Reporting Standard (IFRS) Terhadap Manajemen Laba Dengan Kualitas Audit Sebagai Variabel Moderasi Pada Perusahaan Perbankan Di Bursa Efek Indonesia
Authors: . Sutarti , Anggwikara Sherly
Published: February 2020

The term earnings management arises as a direct consequence of the efforts of managers performing management accounting information, particularly relating to income (earnings). Earning management can not be categorized as a negative because earnings management is not always related to earnings manipulation. At the same time, Indonesia is required to abide by the development of IFRS-based accounting standards. It aims to improve the reliability, fairness, and transparency of financial statements in accordance with international accounting standards.The purpose of this study was (1) to determine how to measure earnings management in the banking company, (2) to determine whether or not the effect of the adoption of IFRS on earnings management, as well as to determine the effect of IFRS adoption when using variable moderation. Moderating variables used in this study include the quality of the audit, while the control variables are firm size, leverage, and operating cash flow. The research on banking companies in Indonesia Stock Exchange as many as 25 companies with a term of five years from the year 2009 to 2013 financial reporting. Data collected by collecting all the financial statements that the research samples that can diakes through IDX website. This study analysis uses multiple regression analysis with SPSS 17. Results showed there were positive effects of the adoption of IFRS on earnings management. Audit quality has a negative effect. The size of the company has a negative effect on earnings management. Leverage is measured by using a formula of debt to equity, showing the results of positive effect on earnings management.
Analisis Penerapan Pajak Pertambahan Nilai pada PT Sarana Aspal Nusantara
Authors: Sutomo Hadi
Published: February 2020

This resecarh was conducted with the aim to find out whether the application of Value Added Tax to the company is in accordance with applicable tax regulations. The research was carried out by analyzing the collection, calculation, payment and reporting of Value Added Tax. The data sampel used in this research is the VAT Report at PT. Sarana Aspal Nusantara for the periode of 2016 – 2017. The results showed that the company had implemented Value Added Tax in accordance with the applicable tax provisions. However there was still Correction to the noficication letter or monthly VAT report, while   the occurrence of these corrections was due to several factors such as the replacement of tax invoice, cancelation of tax invoice, and other factors.  Therefore for future research the analysis data related to the application of Value Added Tax must be expanded and not only limited to VAT Notification Letter but also to all matters that have relevance to Value Added Tax so that the research results are expected to be more optimal