bluuebunny/crossref_metadata_2025 huggingface dataset:
Turystyka jako metoda demistyfikacji bezpośredniej
Authors: Sokolova Sofiia
Published: November 2020

W artykule zaprezentowano analizę koncepcji turystyki z punktu widzenia jej funkcji demistyfikacyjnej. Chociaż turystyka istnieje od dawna – rzeczywistość społeczeństwa, które cierpi z powodu agresywnych wojen informacyjnych, wymaga nowego skupienia się na turystyce jako możliwości zastosowania umiejętności krytycznego myślenia. Efektywnymi metodami uzasadniania bezpośredniego podczas podróży turystycznych są spostrzeganie, obserwacja i doświadczenie. Podczas wykonywania tych technik należy zachęcać turystów do stosowania formalnych metod logicznych, takich jak analiza, sprawdzanie, porównanie, wyjaśnianie, wnioskowanie oraz uogólnienie, które prowadzą do obalenia mitów i stereotypów związanych z miejscem turystycznym.
The importance and popularity of tourism among disabled people in Poland
Authors: Zawadka Jan , Gabryjończyk Piotr
Published: November 2020

The aim of the study is to show the importance and popularity of tourism (including tourism behavior, expectations and preferences) among people with disabilities. The study was conducted at the beginning of 2018 on a sample of 434 disabled people with an appropriate medical certificate using a survey technique. Domestic trips, especially short-term ones, were the most popular. The respondents most often made one or two trips a year, the purpose of which was mainly leisure and sightseeing. The determinant of the selection of a specific offer was mainly the price. Coastal and mountain destinations were the most popular, and the respondents most often spent time walking and socializing.
Tendencje zmian w zakresie aktywności fizycznej mieszkańców Polski
Authors: Krzyżanowska Krystyna , Wawrzyniak Sławomir
Published: November 2020

Celem badań było rozpoznanie zakresu i powodów oraz tendencji zmian w aktywności fizycznej podejmowanej przez Polaków w latach 2013–2018. Z przeprowadzonej analizy wynika, że w 2018 roku 61% respondentów deklarowało uprawianie sportu i odsetek ten był mniejszy o 5 p.p. w stosunku do 2013 roku. Najważniejszym motywem podejmowania aktywności fizycznej przez badanych zarówno w 2013 roku, jak i w 2018 roku była troska o zdrowie, na drugim miejscu znalazła się przyjemność i zabawa, a trzecim miejscu lepsze samopoczucie i możliwość odreagowania stresu. Wśród ankietowanych lepiej wykształconych, bardziej zadowolonych z warunków materialnych swoich gospodarstw domowych, mieszkających w większych miejscowościach odsetki tych, którzy uprawiali sport, były większe. Z przeprowadzonych badań wynika, że większość najpopularniejszych dyscyplin sportowych była uprawiana z powodów zdrowotnych. Były jednak wyjątki, do których należały: taniec, sporty zimowe, turystyka piesza, piłka nożna i siatkówka. Te aktywności fizyczne uprawiane były głównie dla przyjemności.
Działania proekologiczne jako obszar społecznej odpowiedzialności przedsiębiorstw gastronomicznych
Authors: Bobola Agnieszka
Published: November 2020

Koncepcja społecznie odpowiedzialnego przedsiębiorstwa coraz częściej doceniana jest przez przedsiębiorców, także tych działających na polskim rynku usług gastronomicznych, którzy poszukują pozamaterialnych czynników przewag konkurencyjnych. Wśród zagadnień CSR podejmowanych przez przedsiębiorstwa znajdują się m.in. działania obejmujące swym zakresem środowisko naturalne, które przedsiębiorcy traktują na równi z innymi interesariuszami. Wobec powyższego celem przyjętych rozważań stało się ukazanie deklaratywnego i praktycznego podejścia przedsiębiorców branży gastronomicznej do działań proekologicznych pozwalających chronić środowisko naturalne. W pracy wykorzystano kwerendę wybranych publikacji naukowych, analizę i ocenę wyników badań własnych i danych wtórnych oraz wskazano przykłady działań proekologicznych realizowanych przez przedsiębiorstwa gastronomiczne. Konkluzja podjętych rozważań wskazuje, że środowisko naturalne jest ważnym obszarem praktyk obecnym w działaniach przedsiębiorców branży gastronomicznej w Polsce, co potwierdzają zarówno wyniki badań własnych, jak i branżowe trendy rynkowe.
Działalność innowacyjna małych i średnich przedsiębiorstw w Polsce
Authors: Dziemdziela Paweł , Krzyżanowska Krystyna
Published: November 2020

Celem artykułu było rozpoznanie zakresu działalności innowacyjnej małych i średnich przedsiębiorstw sektora przemysłowego i usługowego w Polsce w latach 2006–2018, a także przedstawienie wielkości i struktury nakładów na tę działalność w różnych kategoriach przedsiębiorstw. W opracowaniu wykorzystano metodę analizy porównawczej, dane źródłowe pochodzące z Głównego Urzędu Statystycznego, raportów Polskiej Agencji Rozwoju Przedsiębiorczości i literaturę przedmiotu. Z przeprowadzonej analizy wynika, że we wszystkich okresach badawczych, tj. w latach 2006–2018 udział przedsiębiorstw innowacyjnych w sektorze przemysłowym był większy niż w sektorze usługowym. Zarówno w branży przemysłowej, jak i usługowej najwięcej innowacji wprowadzały przedsiębiorstwa duże, zatrudniające 250 osób i więcej, a najmniej małe, w których pracowało od 10 do 49 osób. W latach 2016–2018 innowacje (nowe lub znacząco ulepszone produkty, lub procesy biznesowe) wprowadziło 1/4 przedsiębiorstw przemysłowych i 1/5 przedsiębiorstw usługowych. Przedsiębiorstwa przemysłowe najwięcej środków finansowych przeznaczały na inwestycje w środki trwałe, w tym m.in. maszyny i urządzenia techniczne, budynki i grunty, a przedsiębiorstwa usługowe na działalność badawczą i rozwojową.
Zróżnicowanie rozwoju sektora kultury w województwie świętokrzyskim
Authors: Gabryjończyk Katarzyna , Gabryjończyk Piotr
Published: November 2020

W artykule przedstawiono próbę pomiaru i porównania stopnia rozwoju sektora kultury w powiatach województwa świętokrzyskiego w latach 2015 i 2018. Wykorzystano w nim wybrane metody porządkowania liniowego dla oszacowania syntetycznej miary badanego zjawiska (na podstawie autorskiego doboru zmiennych) oraz procedurę wyboru metody, która najlepiej odzwierciedla jego zróżnicowanie. Uzyskane wyniki pozwoliły stwierdzić, że stan sektora kultury zarówno w 2015, jak i w 2018 roku w powiatach województwa świętokrzyskiego był mocno zróżnicowany. Zaobserwowano także, iż mimo deklaracji rządowych decydentów w rozpatrywanym okresie nie nastąpiły postulowane zmiany, a ogólny poziom rozwoju sektora kultury w regionie uległ pogorszeniu oraz pogłębiło się jego wewnętrzne zróżnicowanie.
Economic efficiency of production of herbal granules
Authors: Kovalenko Vitalii , Kovalenko Nataliia , Zasada Michał , Hutsol Taras
Published: November 2020

Improving production efficiency, increasing gross and marketable output is inextricably linked to comprehensive intensification, that is, with the growth of additional investments in the development of agricultural production. The increase in capital investments is the basis for strengthening and improving the material and technical base, and for implementing scientific and technological progress. Increasing the intensity of agriculture and animal husbandry contributes to more efficient use of land and livestock, increasing crop yields and livestock productivity. The main link between crop production and animal husbandry is feed production. Creating a solid feed base is the most important condition for the development of animal husbandry. Its state and level of development determine the possibility of increasing the number of animals, increasing their productivity, improving the quality of products and reducing the cost of the latter. It is proved that the level of productivity of animals by 50-80% is determined by their feeding. Due to the importance of feed, it is necessary that their production is ahead of the pace of needs (growth of livestock and its productivity). When forming a feed base, it is important to take into account not only the total volume of feed that will ensure the production of a certain amount of products, but also their balance with nutrients. As a rule, feed, namely green feed, silage, haylage, is not a commodity product, that is, there are no permanent markets for them. These types of feed are grown by those farms that are engaged in animal husbandry and must create their own raw material base for obtaining the main feed.
Problems of attracting investment to Ukraine
Authors: Sokolyuk Serhiy , Zharun Olena , Rybchak Vitalii
Published: November 2020

The article analyzes the investment climate in Ukraine. The structure and dynamics of investment income in the national economy are investigated. The main problems and factors of attracting foreign investments, that are restricting the investment activity of domestic enterprises, are analyzed. It’s explored the place of Ukraine in the international ranks towards doing business and the overall state of the investment climate. The influence of macroeconomic factors on the investment activity of foreign investors is substantiated. It’s offered the directions of increasing the investment attractiveness of the Ukrainian economy in the current conditions of development.
Socio-Cultural Factors Affecting Pregnancy Outcomes in the Dangme West District of Ghana
Authors: J Adu
Published: November 2020

Background: Improvement in maternal healthcare services is crucial among nations as women are more vulnerable during pregnancy, especially in developing countries with poor health systems. This study assessed the socio-cultural factors that affect pregnancy outcomes in the Dangme West District of Ghana. Methods: Qualitative methods were employed using the Dangme West District. Data was collected using key informant interviews involving health professionals in the area of maternal health care and focus group discussions with women attending antenatal clinic in the district. Results: Findings from the study indicate that most women in the district attend antenatal clinics. They prefer delivering with Traditional Birth Attendants or in prayer camps to preserve their family tradition of not using health facilities during childbirth. Pregnancy outcomes are highly influenced by cultural traditions, with pregnant women avoiding nutritious foodstuffs such as eggs, certain types of fish, fatty meat, and some vegetables due to their beliefs, a situation resulting in pregnancy-related complications such as anaemia, premature delivery, and low birth weight. Key factors affecting maternal health outcomes include poverty, poor infrastructure in the district, nutrition, religious beliefs, illiteracy, and attitude of health professionals. Conclusions: This study reveals a range of socio-cultural factors that impact directly on maternal health outcomes and which need to be targeted through appropriate public health actions.
The Relevance of Feminist Issues: Race, Class, and Sexuality to Maternal Mortality in Ghana
Authors: Adu Joseph
Published: November 2020

Globally, women continue to struggle in their quest for gender equality and the right to full participation in society, especially the developing world. In Ghana, it appears the importance of women has largely been considered only in terms of their role as a wife, mother or homemaker rather than in a broad context, where women are considered social partners contributing towards the growth of the country. This has implications for women’s autonomy in decision-making in matters vital to reproductive health, including uptake of maternal and child health services. Women’s education is crucial in averting the existing social and religious norms to give more voice to women to commensurate their significance in modern society. The government of Ghana has also failed women because of its gender-biased policies. It is recommended that the government of Ghana and policymakers amend their policies to include those that enhance the rights of women and girls, and at the same time eradicate class differences from social justice and human rights perspective. The beneficial consequences will be economic growth and development and reduced rates of maternal and infant mortality in Ghana.
Learning achievement reviewed from self regulated learning, future orientation, and parental support
Authors: Yuzarion Yuzarion , Agustiana Aulia Kartika , Alfaiz Alfaiz , Yandri Hengki , Musdizal Musdizal , Aulia Rahmadianti
Published: November 2020

This study aimed to answer the main problem whether learning achievement could be viewed from self-regulated learning, future orientation and parental support to obtain empirical support. This research used quantitative methods, the sample of 103 people. The data was collected with instruments, scale (1) self-regulated learning, (2) future orientation and (3) parental support.  Learning achievement used report card grades. The results showed that learning achievement could be viewed from self-regulated learning, future orientation and parental support. It got very significant empirical support., score F reg=43,155 dan p=0,000 (p<0,01). Self-regulated learning, future orientation, and parental support provided an effective contribution of 55.4% to learning achievement. The biggest SE was from parental support 37.4%, followed by self-regulated learning 12.7%, and future orientation 6.6%. Based on the findings, the researcher suggests: (1) parents need to maximize learning support for children, strengthen emotional support, instrumental, and informative support. (2) teachers need to introduce self-regulated learning to students. (3) teachers and parents to explore the future orientation of children or students well, so that they grow stronger for a more planned future. And (4) researchers recommend the following research in elementary, junior high, senior high school and PT.
RISK-BASED APPROACH TO EVALUATE THE RELIABILITY OF A CITY SEWER NETWORK
Authors:   Saint Peterburg State University of Architecture and Civil Engineering, St. Petersburg, Russia, Alexeev M. I. , Baranov L. A. ,   Russian University of Transport, Moscow, Russia, Ermolin Y. A. ,   Russian University of Transport, Moscow, Russia
Published: November 2020

Introduction. The authors pay attention to the fact that there exist such technical objects, the reliability evaluation of which — if performed with the use of measures of the “classical” reliability theory (in particular, reliability function and/ or mean operating time to failure) — is ambiguous and poorly interpreted physically. A city sewer network can serve as an example of such an object. The authors consider a situation when the result of the formal sewer network reliability analysis comes into conflict with the physical interpretation of object operation. This generates a need for searching for a more informative reliability indicator peculiar to a city sewer network. Methods. The research is based on the sewer network decomposition-equivalenting method (DEM) developed previously. This method, in turn, is based on the probability theory, reliability theory and mathematical statistics. A database containing the information about all network elements’ failures and restorations over a preceding period, is used as reference material. Results. Operational risk is taken as the reliability measure of a city sewer network. It is defined as the relative volume of sewage, not delivered to treatment facilities of the network due to failures of its elements, in a certain time. A procedure for the quantitative calculation of this measure is developed. Its comprehensiveness and informative richness are demonstrated. The article shapes possible ways of using the “operational risk” indicator when developing a city sewer network renovation strategy. Conclusion. Operational risk as the reliability measure can be used in practice to improve the performance of a city sewer network.
Solar Thermal Energy For Buildings – Current State and Perspectives
Authors:   Faculty of Mechanical Engineering, Belgrade, University, Belgrade, Serbia, Bajc Tamara , Gojak Milan
Published: November 2020

Almost 50% of final energy consumption in Europe and worldwide is addressed to thermal energy, which is significantly higher than energy needs for electricity for lighting and electrical appliances and for traffic. Building sector takes a significant share (about 40 %) in total primary energy consumption. Limited amounts of fossil fuels, their negative impact on environment, high and unstable prices and import dependency of fuels caused intensive growth and usage of solar thermal energy in the world. Solar heating and cooling are the most important solar sector worldwide, where installed solar system power is about 500 GWth and it is higher than PV system power and also the power of solar thermal plants. Today, according to the total installed collector capacity, China dominates on first place, then Europe, while United States comes right after, according to the SHC Agency data for 2016. With a district solar thermal plant in municipality Pančevo, Republic of Serbia also has its place at a world solar thermal map. This paper presents a review of different sizes, number, installed power and types of solar collectors and other characteristics of built solar thermal systems worldwide. Potential for possible usage of solar thermal system was identified and technological and other challenges and perspectives for future growth in the field of solar thermal energy were discussed.
Listening Skills Teaching Practice at Secondary Level: Gondar Secondary Schools in Focus
Authors: Assefie Birhan
Published: November 2020

The objective of this study was to assess the exercise of teaching listening skill at general secondary schools found in Gondar city. Thus, adopting descriptive survey design, a total of 115(male=90 & female=25) English language teacher who taught grade 9 students participated in the study. The study used both quantitative and qualitative data. The quantitative data were collected through structured questionnaire whereas the semi-structured interview was used to collect the qualitative data. Data analysis was undertaken using quantitative and qualitative techniques. Quantitatively, frequency and percentage were used whereas thematic analysis was used for analyzing the qualitative data. Findings show that the majority of English language teachers use the bottom-up approach during the teaching of the listening skill. Findings also show that English language teachers failed to properly and fully implement the pre, while and post listening activities. Findings also show that teachers’ emphasis on grammar, teachers’ preference to explanation and demonstration than to create students listening opportunities, teachers’ preference to teacher-centered approach, teachers’ reluctance to provide students opportunities to exercise listening were some of the challenges facing the class room exercise of teaching the listening skill. Finally, it is recommended that English language teachers should clearly understand and properly exercise the pre, while and post-listening activities in the process of teaching the listening skills. Moreover, practical in-service trainings on how to teach listening skill should be given to teachers
Racism and Representation of Racialized Beauty in Toni Morrison’s The Bluest Eye
Authors: Tripathy Dr. Nirjharini
Published: November 2020

The American novelist Toni Morrison’s novel The Bluest Eye portrays black society and deals with the themes of black victimization and racial oppression. It presents a prolonged representation of the means in which the standards of internalized white beauty contort the life and existence of black women. This paper explores and elucidates the impact of race, racial oppression and representation in The Bluest Eye. And how racism also edifices the hatredness between Blackand White communities. This paper will discuss various issues and concepts such as Race, Race in the Colonial Period, Racializing the Other and Stereotyping. The paper also deals with understanding Representation through the ideas of Saussure, Barthes, Levi-Strauss, Foucault, Geertz, and Said. Racism is primarily a belief in the supremacy and dominance of one race upon another that consequences in the differences, discrimination and prejudice of people towards one another rooted and established on their race or ethnicity. Racism has deeply affected the African-American coloured people making them feel inferior. The Bluest Eye reflects the appalling effect on blacks individualising the values of a white culture that rejects them both immediately and incidentally. Even after abolition of slavery legally still the African-Americans faces the cruelty of racial discrimination and never considered equal to the whites. The Black people struggles to ascertain themselves with the white and their ethnic ways. Toni Morrison propounds on black cultural heritage and seeks the African-Americans to be gratified and proud of their black colour as well black identity. This paper conveys the essence of the coloured people’s fight for their race, and  also its continuance and forbearance in a principally multicultural White dominated  America.
Analisis Perbandingan Studi Kelayakan Budidaya Jamur Tiram dengan Pendekatan Model Outsourcing di Kota Metro
Authors: Yateno Yateno , Ratmono Ratmono
Published: November 2020

The high market prospects will stimulate farmers Oyster Mushrooms in Metro City. Currently businesses oyster mushrooms in Sumber Sari, Bantul Metro and surrounding areas such as complex 16 C has been pretty much a glance at the Mushroom cultivation. The feasibility study on a regular basis requires a source of capital for investment is quite large compared with the Outsourcing Model approach, but retrofitting Model Outsourcing requires a fairly large variable costs compared to regular cultivation, all of these approaches are accepted and feasible. Based on the financial aspect, that the oyster mushroom business capacity of 10,000 baglog per kumbung size 7 feet x 9 feet is able to produce fresh oyster mushrooms 3,600 kg per period (4 months) or 7,200 kg per year, test results analisisi financial aspects such as PV (present value) net cash, the NPV (net Present Value), PP (Payback Period), PI (Propfitabilitas Index), that the regular cultivation method is more efficient, precise and more profitable than the Outsourcing Model approach.Key words: Outsourcing Model Approach, financial feasibility.
PENGARUH KETIDAK TEPATAN PENYAMPAIAN SURAT PEMBERITAHUAN (SPT)-MASA TERHADAP PENERIMAAN PAJAK PENGHASILAN (PPH)PASAL 21 PADA KANTOR PELAYANAN PAJAK (KKP) BENGKULU (Survei Pada Wajib Pajak Di Kecamatan Sungai Serut Kota Bengkulu)
Authors: Iprianto Iprianto , Tarmidi Tarmidi
Published: November 2020

Dalam mewujudkan harapan pemerintah terhadap efektifnya sektor perpajakan menunjang pembiayaan pembangunan, pemerintah terlebih dahulu harus menyempurnakan per undang-undangan perpajakan dan menumbuh kembangkan kesadaran dan kepatuhan wajib pajak untuk membayar kewajiban pajaknya secara teratur dan dapat menyampaikan surat pemberitahuan (SPT)-Masa tepat waktu.Adapun tujuan penelitian ini adalah “untuk mengetahui pengaruh ketidaktepatan penyampaian surat pemberitahuan (SPT)-Masa terhadap penerimaan pajak penghasilan (PPh) pasal 21.Penelitian ini mengunakan data primer ini diperoleh melalui penyebaran kuisioner yang terdiri dari beberapa pertanyaan. Pengolahan data dilakukan menggunakan SPSS (Statistical Product And Service Solution) dan Data dianalisis menggunakan regresi linear berganda, untuk pengujian hipotesis digunakan melalui uji t dan uji F.Berdasarkan hasil penelitian dengan pengujian secara parsial, H1 yaitu ketidaktepatan penyampaian surat pemberitahuan (SPT)-Masa karena kealpaan berpengaruh signifikan dengan tingkat signifikan 0.038 dan H2 yaitu ketidaktepatan penyampaian surat pemberitahuan (SPT)-Masa karena kesengajaan  berpengaruh signifikan dengan tingkat signifikan 0.019. Serta secara simultan yaitu H3 ketidaktepatan penyampaian surat pemberitahuan (SPT)-Masa karena kealpaan dan ketidaktepatan penyampaian surat pemberitahuan (SPT)-Masa karena kesengajaan mempunyai pengaruh yang signifikan terhadap penerimaan pajak penghasilan (PPh) pasal 21 dengan tingkat signifikan 0.000. Kata kunci:  Ketidaktepatan penyampaian surat pemberitahuan (SPT)-Masa, penerimaan pajak penghasilan (PPh) pasal 21
ANALISIS PENGAKUAN PENDAPATAN PADA PERUSAHAAN KONSTRUKSI
Authors: Damayanti Elmira Febri
Published: November 2020

Most companies aim to maximize profit or gain. Therefore, one element of which is related to the size of the profit generating companies is revenue. In the construction company, there are two methods of revenue recognition are completed contract method and the percentage of completion method. The purpose of this research is to find out which kind of method that is suitable for Nolimax Jaya Ltd. Co. The analytical method used is descriptive method that describes a situation objectively. Data collected by observation, interviews, and used documentation and literature are relevant to this research.The survey revealed that the company used the percentage of completion method with physical progress approach. Based on the result, the company recognized a higher income or overstatement when compared with the cost to cost approach. The cost to cost approach provide a more reasonable because it recognizes revenue based on costs incurred that reflect the completion stage in the current period and in accordance with the matching principle and the principle of conservatism in financial statement presentation. Keyword: Revenue recognition, physical progress approach, and cost to cost approach
DAMPAK PENERAPAN PMK RI NOMOR 122/PMK.010/2015 TERHADAP WAJIB PAJAK PEMOTONG PPH PASAL 21/26 DI WILAYAH KERJA KPP PRATAMA SEKAYU
Authors: Fery Irlan , Ismantoro Budi
Published: November 2020

Pajak merupakan sektor unggulan yang menjadi primadona bagi pendapatan negara dari tahun ke tahun yang terus meningkat. Pada tahun 2015 DJP menargetkan pendapatan dari sektor Pajak sebesar Rp. 1.294 Triliun atau 76,68% dari total Penerimaan APBN. Adanya perubahan Tarif PTKP paling tidak akan berdampak juga pada penerimaan pendapatan negara. Tujuan penelitian ini adalah untuk mengetahui bagaimana dampak dan mekanisme setelah penerapan PMK RI Nomor 122/PMK.010/2015 terhadap wajib pajak pemotong PPh Pasal 21/26 di wilayah kerja KPP Pratama Sekayu.dari data yang di dapatkan pada penelitian yang dilakukan penulis diketahui bahwa terdapat 5.147 wajib pajak pemotong PPh Pasal 21/26 yang terdaftar dan hanya 1.082 wajib pajak yang menyampaikan SPT PPh pasal 21/26 dan  telah terjadi penurunan PPh pasal 21/26 pada tahun 2015. Kata Kunci : PPh Pasal 21/26, SPT, PTKP.
PENGARUH PROFESIONALISME AUDIT, INTENSITAS MORAL UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING (STUDI PADA KAP DI INDONESIA)
Authors: Zanaria Yulita
Published: November 2020

Purpose – The purpose of this paper is to to investigate the influence of   professionalism auditor and  intensity of moral  to  effect on whistleblowing action  of  KAP  in IndonesiaDesign/methodology/approach-  The research method used is the population of all auditors who worked on 25 KAP in Indonesia. Sampling technique using nonprobabilitas or not random with convienience sampling method.Tool using regression analysis using F test and t test with SPSS ver.17.00. The paper ends with a set of hypotheses requiring further research. Findings – The paper finds that the professionalism auditor, intensity of moral  simultaneously affect on whistleblowing action  of  KAP  in Indonesia.  professionalism auditor variable partially significant affect on whistleblowing action  of  KAP  in Indonesia. Variable intensity of moral  has an effect on whistleblowing action  of  KAP  in Indonesia Originality/value –This paper provides influence of   professionalism auditor , intensity of moral , to  effect on whistleblowing action  of  KAP  in Indonesia Keywords: Professionalism auditor , intensity of moral , effect on whistleblowing action  Paper type General review
Keputusan investasi, Keputusan Pendanaan dan Kebijakan Dividen Sebagai Determinan Nilai Perusahaan
Authors: Cahyono Heri Setiyo , Sulistyawati Ardiani Ika
Published: November 2020

Optimization of the company's value can be achieved through the implementation of the financial management function, where the financial decisions taken will affect other financial decisions and have an impact on the value of the company's financial management regarding the settlement of the important decisions taken by the company. This study aimed to analyze the influence investment decisions, financing decisions and dividend policy on the value of companies listed on the Indonesia Stock Exchange.Population in this research are manufacturing companies listed on the Stock Exchange from 2010-2013. After the selection of samples by purposive sampling method obtained a sample of 44 observations for four years. The research data was obtained from the published annual reports and stock price data downloaded from www.finance.yahoo.com. The analysis tool used is multiple linear regression and hypothesis testing is done by using the coefficient of determination, F test and t test. The data were processed using SPSS.From the test results can be seen that the variable dividend policy does not affect the value of the company, while variable investment decisions and funding decisions, significantly influence the value of the company. Adjusted R² values obtained of 0.250 or 25%. This shows a 25% coefficient value of the company was affected by investment decisions, financing decisions and dividend policy, while the other 75%, explained by other variables outside the model performed in this study Keywords: Investment Decisions, Decisions Financing, Dividend Policy and Corporate Values.
Pengaruh Resiko Kredit, Likuiditas, Efisiensi Operasional dan Tingkat Ekonomi Makro Ekonomi Terhadap Kinerja Bank Pembangunan Daerah di Pulau Sumatera
Authors: Verawaty Verawaty , Jaya Ade Kemala , Widiati Yolanda
Published: November 2020

The purpose of this study was to obtain the empirical evidence about the effect of credit risk, liquidity, operational efficiency and the macro-economic level to the the performance of regional development banks. This study population was eight Regional Development Banks in Sumatera Island during 2011-2014. Analysis technique used is multiple linear regression. The results showed simultaneously, all the independent variables affected the dependent variable. Partially, only credit risk and efficiency negatively affected the performance of the bank. Liquidity and macro-economic level did not have positive influence on the bank's performance. Keywords: the performance of banks, credit risk, liquidity, operational efficiency and macro-economic level
DETERMINAN TRANSPARANSI INFORMASI KEUANGAN DAERAH MELALUI E- GOVERNMENT PEMERINTAH DAERAH DI SUMATERA SELATAN
Authors: Verawaty Verawaty
Published: November 2020

ABSTRACT The purpose of this study was to analyze the association of Local Own Source Revenue, General Allocation Fund, Special Allocation Fund, and Debt Ratio as the determinants of the Local Government Financial Information Transparency. The population was all local government in South Sumatra. The statistical results showed that only Local Own Source Revenue showed the positive association to Financial Information Transparency. The study implication recommends that the local government must improve the implementation of e-government in order to enhance accounting transparency that they present in the website.
Hubungan Kualitas Standar Pelaporan dan Auditing Terhadap Kemajuan Pasar Modal
Authors: Hendri Nedi , Ramdani Rahmat Fajar
Published: November 2020

Tujuan penelitian ini adalah untuk mengeksplorasi hubungan kualitas standard pelaporan keuangan dan auditing terhadap kemajuan pasar modal yang terjadi dalam suatu negara. Penelitian ini menggunakan index skor kualitas pelaporan keuangan dan auditing yang bersumber dari World Economic Forum sebagai pengukur kualitas standard pelaporan keuangan dan auditing, untuk mengukur kemajuan pasar modal penelitian ini menggunakan persentase kapitalisasi pasar terhadap GDP yang diperoleh melalui data Bank Dunia. Penelitian ini menggunakan sampel sebanyak 57 negara yang berasal dari lima benua (Afrika, Asia, Amerika, Eropa dan Pasifik) dengan periode pangamatan dimulai dari tahun 2014 hingga 2016. Untuk menguji hipotesis, penelitian ini menggunakan analisis pearson correlation sebagai alat analisis yang diolah dengan bantuan SPSS versi 23. Hasil pengujian hipotesis berhasil membuktikan bahwa terdapat hubungan yang positif dan signifikan antara kualitas standard pelaporan keuangan dan auditing dengan kemajuan pasar modal yang terjadi dalam suatu negara. Tingkat kekuatan hubungan yang berhasil dibuktikan masuk dalam kategori hubungan yang berkekuatan sedang. Kata kunci : Kualitas standard pelaporan keuangan dan auditing, Kemajuan Pasar Modal
Pengaruh Nilai Tukar Rupiah Terhadap Return Saham Dengan Return On Asset Sebagai Variabel Intervening Pada Perusahaan Rokok
Authors: Abdallah Zachari -
Published: November 2020

ABSTRACT This research has purpose to know influence of rupiah exchange rate to stock return with roa as intervening variable. The type of research used is quantitative research with descriptive method. Secondary date used in this research are financial statement of manufacturing company in cigarette industry sector registered in period 2011 – 2015 period. Date analysis with population of 4 companies and sample size of 3 companies from population. The analysis result of this research is rupiah exchange rate does not influence partially to stock return, but if using roa as intervening variable hence existence of direct and indirect influence between rupiah exchange rate to stock return.Keyword : Rupiah Exchange Rate, Stock Returns, Return On Asset (ROA)  ABSTRAK Penelitian ini mempunyai tujuan untuk mengetahui pengaruh nilai tukar rupiah terhadap return saham dengan roa sebagai variabel intervening. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan metode deskriptif. Data sekunder yang digunakan dalam penelitian ini berupa laporan keuangan perusahaan Manufaktur pada sub sektor Industri Rokok yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Analisis data menggunakan analisis jalur dengan populasi sebanyak 4 perusahaan dan jumlah sampel sebanyak 3 perusahaan dari populasi. Hasil analisis dari penelitian ini adalah nilai tukar rupiah tidak berpengaruh secara parsial terhadap return saham, namun apabila menggunakan ROA sebagai variabel Intervening maka adanya pengaruh langsung dan tidak langsung antara nilai tukar rupiah terhadap return saham.  Kata Kunci : Nilai Tukar Rupiah, Return Saham, Return On Asset (ROA).
The Influence Of The Working Shift Work And Stress On The Performance Of The Employes
Authors: Otfiyantoa Otfiyantoa , Muhtarom Abid , Ismail Haris Bashory , Mahmudah Henny
Published: November 2020

The progress of an organization will not remove from the existence and the influence of human resources that contained. Efforts to improve the performance of the employees including the attention to shift work and stress the work on the employees. This research aims to find out the influence of partially or simultaneous as well as the most dominant variable about shift work and stress on the performance of the work of the employees employees in PT Jaya Brik Indonesia kemantren paciran lamongan.The research method used in this research is a quantitative method. Samples taken from the research as much as 75 respondents. Techniques data in this research using the questioner and the recording of the document and then in the analysis using multiple linear regression analysis with the help of the program SPSS 24 and eviews 9.The results of the study showed,(1) Shif influential work positive and significant (t count 2,549>1,666 t table) to the performance of employees and work stress have positive and significant (t count 3,294> 1,666 t)table on the performance of the employees (2) Shift work and stress the work simultaneously have positive and significant (f count 10,867 > 1.73 f table) to the performance of employees. (3) the variables most affect the performance of the employees are working shift.Key Words : The Performance of employees, work Shift and Work stress.
PENGARUH KARAKTERISTIK EKSEKUTIF DAN STRUKTUR KEPEMILIKAN TERHADAP TAX AVOIDANCE (Studi Empiris pada Perusahaan di Bursa Efek Indonesia Tahun 2012-2015)
Authors: Budiman Nita Andriyani
Published: November 2020

Berdasarkan APBN 2016 pajak menyumbang sekitar 70 persen dari pendapatan negara. Di sisi lain, pajak merupakan biaya yang signifikan dari bisnis. Berdasarkan hal ini, banyak perusahaan yang berusaha untuk mengurangi biaya pajak melalui tax avoidance. Penelitian ini bertujuan untuk menguji pengaruh karakteristik eksekutif, kepemilikan keluarga, kepemilikan institusional dan kepemilikan pemerintah terhadap tax avoidance. Penelitian ini mengunakan nondiscritionary accrual sebagai pengukuran tax avoidance. Penelitian ini merupakan penelitian kuantitatif dan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Teknik pengambilan sampel dalam penelitian ini dengan menggunakan teknik purposive sampling dan diperoleh 33 perusahaan. Teknik analisis yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Hasil penelitian ini menunjukkan bahwakarakteristik eksekutif berpengaruh negatif terhadap tax avoidance, sedangkan kepemilikan keluarga, kepemilikan institusional dan kepemilikan pemerintah tidak berpengaruh terhadap tax avoidance.
Zmijewski dan Springate : Analisis Diskriminan dalam Memprediksi Financial Distress
Authors: Munawarah Munawarah
Published: November 2020

Penelitian ini bertujuan untuk menganalisis perbedaan model Zmijewski dengan model Springate dalam memprediksi financial distress pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia. Objek penelitian merupakan perusahaan sektor property dan real estate dari tahun 2011-2015. Total populasi 47 perusahaan. Sampel sebesar 35 perusahaan diambil dengan teknik purposive. Total pengamatan 175 perusahaan. Variabel pada penelitian ini adalah mengambil nilai cut-off yang tersaji pada model Zmijewski (X-score) dan model Springate (S-Score). Penelitian menggunakan pendekatan deskriptif dengan jenis data sekunder yang bersumber dari laporan keuangan tahunan dari 2011-2015. Hasil menunjukkan pada model Zmijewski ada beberapa perusahaan yang berpotensi mengalami kebangkrutan yaitu 15 perusahaan pada tahun 2011, 13 perusahaan pada tahun 2012 dan 2013, 17 perusahaan pada tahun 2014, dan 12 perusahaan pada tahun 2015. Sedangkan melalui model Springate ditemukan beberapa perusahaan yang berpotensi mengalami kebangkrutan, yaitu 24 perusahaan pada tahun 2011, 20 perusahaan pada tahun 2012, 17 perusahaan pada tahun 2013, 14 perusahaan pada tahun 2014, dan 19 perusahaan pada tahun 2015.
KERANGKA PENGENDALIAN INTERN MODEL COMITEE ON SPONSORING ORGANIZATION (COSO): IMPLEMENTASI DALAM PENYALURAN PEMBIAYAAN PADA KOPERASI SYARIAH BAITUL MUTTAQIN KOTA BANDUNG
Authors: Suarsa Abin
Published: November 2020

Perkembangan ekonomi yang mengalami tren penurunan berdampak pada pelaku bisnis yang mengakibatkan berkurangnya daya beli serta berimbas pada koperasi. Banyak anggota koperasi yang tidak mampu membayar kewajibannya sehingga terjadi pembiayaan bermasalah. Pengendalian diperlukan untuk meminimalkan pembiyaan bermasalah.Tujuan penelitian ini untuk mengetahui bagaimana Kerangka Pengendalian Comitee On Sponsoring Organization (COSO) dalam mengendalikan prosedur pemberian pembiyaan  implementasi penerapan pada Koperasi Syariah Baitul Muttaqin Bandung sehingga akan meningkatkan kualitas pembiayaan.Penelitian ini merupakan penelitian kualitatif dengan menggunakan tiga metode pengumpulan data yaitu: partisipasi, observasi dan wawancara. Pengolahan data mengacu pada studi pustaka yang kemudian dianalisis dengan menggunakan analisis deskriptif dan menganalisis keseuaian antara kriteria dan praktik implementasi sistem pengendalian internal dengan menggunakan triangulasi.Hasil penelitian ini menunjukkan bahwa pengendalian internal Koperasi Syariahh Baitul Muttaqin sudah menerapkan kerangka pengendalian Comittee On Spronsoring Organization walaupun masih ada kekurangan. Efektifitas penerapan ini dapat dibuktikan dengan tingkat resiko pembiayaan bermasalah yang rendah, yakni dibawah 5%.
Determinan Individu Untuk Social Commerce: Kajian Theory of Planned Behavior dan Technology Acceptance Model
Authors: Hidayatulloh Amir
Published: November 2020

The objective of study is to determine the determinants of social media use for social commerce. These factors are associated with theory of planned behavior and technology acceptance model. Population in this study is internet users, while the sample of this study is social media users. Sampling technique using purposive sampling. Criteria used is respondent who have made purchase through social media at least two time the purchase. This research uses SEMPLS analysis tool, in this case that is WarpPLS. Result of this study is perceived usefulness, perceived easy have a positive effect on users attitude towards social media, which ultimately the users attitude towards social media also affect the intention of respondent to make purchase through social media (social commerce). In addition, perceived usefulness is affect the perceived ease use. However, perceived usefulness, subjective norm, and perceived behavior control has no effect on the respondents intention to make purchase through social media.Tujuan penelitian ini adalah untuk mengetahui faktor penentu penggunaan media sosial untuk social commerce. Faktor tersebut dikaitkan dengan theory of planned behavior dan technology acceptance model. Populasi dalam penelitian ini adalah pengguna internet, sedangkan sampel penelitian ini adalah pengguna media sosial. Teknik pengambilan sampel menggunakan purposive sampling. Kriteria yang digunakan yaitu responden yang telah melakukan pembelian melalui media sosial minimal dua kali pembelian. Penelitian ini menggunakan alat analisis SEMPLS, dalam hal ini yaitu WarpPLS. Penelitian ini memperoleh hasil bahwa persepsi kegunaan, kemudahaan penggunaan persepsian berpengaruh positif terhadap sikap pengguna terhadap media sosial, yang akhirnya sikap pengguna terhadap media sosial juga mempengaruhi niat responden untuk melakukan pembelian melalui media sosial. Selain itu, kegunaan persepsian dipengaruhi oleh kemudahaan penggunaan persepsian. Namun, kegunaan persepsian, norma subjektif, dan kontrol perilaku persepsian tidak berpengaruh pada niat responden untuk melakukan pembelian melalui media sosial.
Pengaruh Perputaran Piutang dan Perputaran Persediaan terhadap Profitabilitas (Studi Empiris pada Perusahaan Sektor Industri Barang Konsumsi yang Terdaftar di BEI Periode 2015-2018)
Authors: Yanti Yanti , Maemunah Mumun
Published: November 2020

The aim of this study is to determine the accounts receivable turnover rate and inventory turnover have an influence on profitability both partially and simultaneously in a company. The object of this study is a consumer goods industry sector manufacturing company that listed on Indonesia Stock Exchange in the period 2015-2017. The type of data in this study is quantitative data. The source of the data in this study is secondary data, in the form of financial report data (balance sheet and income statement) related to variable in this study. The results of this study indicates that accounts receivable turnover has an affect on profitability. While inventory turnover does not affect on profitability. The results of the study simultaneously indicates that accounts receivable turnover and inventory turnover influence together on profitability.
Dtereminan Belanja Modal Bidang Kesehatan Daerah Provinsi Jawa Timur
Authors: Ferdiansyah Moch Adam
Published: November 2020

This research examined the determinant model of capital expenditures in the health sector.  Test of the determinant model rely on the premises of agency theory.  The determinan variables consists a several factors namely locally-generated revenue, general allocation fund, and special allocation fund.  Populations and samples which used in this study are city and district in east java province.  The observation period are three years observation during  2015-2017.  The model test used multiple regression.  The result of the test showed that locally-generated revenue, general allocation fund and special allocation fund are determinant of capital expenditure in health sector.  Locally-generated revenue and special allocation fund showed positive determination.  Meanwhile, general allocation fund indicate negative impact.Tujuan penelitian ini adalah menguji model determinan belanja modal bidang kesehatan. Model determinan belanja modal bidang kesehatan ditinjau dari kerangka teori keagenan.  Variabel determinan yang diuji yakni pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus. Populasi dan sampel penelitian yang digunakan sebagai objek amatan adalah daerah provinsi Jawa Timur. Periode amatan mencakup tiga periode yakni 2015-2017. Pengujian model menggunakan uji regresi linier berganda.  Hasil uji menunjukkan bahwa secara empiris variabel pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus merupakan determinan dari alokasi belanja modal bidang kesehatan. Pendapatan asli daerah dan dana alokasi khusus menunjukkan determinasi positif. Sementara itu, dana alokasi umum menunjukkan determinasi negatif
The Labor Market, Employability and Entrepreneurship in the Romanian Public Sector
Authors: Gavriluță Nicu
Published: November 2020

The issue of employability and the development of entrepreneurship presents a real challenge, given that today’s labor market is highly dynamic. Projections made for the next twenty years indicate important changes. The present study capitalizes on a research carried out in the Romanian academic environment, within three universities. The sample included students and employers from the public sphere. Our research reveals that the services available in three Romanian universities are developing in two main directions: one concerns working with students and developing their skills to become attractive on the labor market. Another direction is one that mediates between the academic world and the business environment. The results obtained through our research capture the policies and services of higher education in order to better train students and increase their employment opportunities. The options and expectations of students regarding the insertion on the labor market are contrasted to those of employers. This is the only way we can think of functional and flexible models for educating future employees in order to be able to face the new challenges of the labor market.
MULTIGROUP ANALYSIS IN SUPPLY CHAIN PERFORMANCE
Authors: Mulyati Erna
Published: November 2020

This study aims to examine differences in private and government third-party logistics companies in Indonesia in terms of improving supply chain performance. In this research, supply chain performance testing is influenced by collaboration, radical innovation, and incremental innovation. The sample used is the third-party logistics industry in West Java and DKI Jakarta, totaling 100, which is divided into private third-party logistic companies and government-owned third-party logistics companies. The results showed that there are differences in the effects of collaboration. There is supply chain performance where there are differences in the influence of collaboration and radical innovation on supply chain performance between private companies and government. There is no difference in the influence of collaboration and incremental innovation on supply chain performance between private companies and the government. The findings of this study indicate that radical and incremental innovation acts as a partial mediation on the effect of collaboration on supply chain performance in private and government companies.