bluuebunny/crossref_metadata_2025 huggingface dataset:
Performance and Carcass Production of Balinese Ducks Given Rumen Watse Based Biosupplement Rations
Authors: Dewi Gusti Ayu Mayani Kristina , Sutama I Nyoman Sutarpa , Wijana I Wayan , Mudita I Made
Published: April 2018

A study aimed at studying the performance and production of Balinese duck carcasses that were given rations containing biosupplement-based waste of rumen content, conducted in the village of Peguyangan, Denpasar, Bali, for 3 months. Four biosupplements produced in this study were 1) BR0 = biosupplement with fermented rumen based waste without bacterial isolates, 2) BR1 = biosupplement with fermented rumen based waste with superior 1 cellulolytic bacteria inoculant  (BR3.5), 3) BR2 = biosupplement with fermented rumen based waste with superior 2 cellulolytic bacterial inoculants  (BR3.3), 4) BRmix = biosupplement with fermented rumen based waste with combination of superior cellulolytic bacteria 1 and 2 (BR3.5 and BR3.3), The study was carried out with Completely Randomized Sampling/CR Design with 5 treatments and 3 repetitions, in which each repetition consisted of 5 Balinese ducklings aged 2 weeks. The treatment given was to ducks given supplemented ration with BR0; BR1; BR2; BRmix, respectively for the treatment of R1; R2; R3; and R4, as well as ducks that were given basal rations without supplementation (R5). The results showed that the performance of duck that received treatment of R2 was significantly better (P<0,05) than R1, R3, R4 and R5, while the carcass butching weight and fat weight were not significantly different (P>0,05) . Based on the results obtained, it can be concluded; 1) the performance of Balinese ducks receiving ration biosupplement of R2 is better compared to R1, R3, R4 and R5; 2) Meat production/ducks carcasses to the weight of butchery, carcass production, non-carcass parts and body fats are not significantly real between all treatments.
Variation of Entrances, Food Storage and Brood Cells of Trigona laeviceps Bees from Various Habitat
Authors: Damara I Made Gatot Wija , Watiniasih Ni Luh , Suartini Ni Made
Published: April 2018

Trigona is a stingless bee that protects itself by swarming and biting. The bee products that are widely used in addition to honey are propolis, wax and the royal jelly. Trigona bee is one of potentially honey producer that has not been widely known. One species of trigona bee found in Bali is the Trigona laeviceps. They are nested in the crevices of rocks or in the tree trunk. This research aims to determine variations of entrance shapes, food storage, and brood cells of T. laeviceps from different altitudes. Colonies were observed in the Laboratory of Animal Taxonomy, Biology Department, Faculty of Mathematics and Basic Sciences, Udayana University, and nest entrance was analyzed in the Analytic Laboratory, Udayana University. Colonies were collected from bamboo nest in a tubular form and wooden nest from wooden boxes. Nest entrance is either flat or protruded out of the nest in an oval shape. The form of the entrance is not affected by the altitude. The nest entrance contained around 0,05 % flavonoids. The size and shape of pollen and honey pots volume was lightly lager in colonies collected from altitudes more than 400m above sea level (0.058 ± 0.04 mm³) than colonies collected from altitudes less than 400 m above sea level (0.035 ± 0.03 mm³). Royal jelly pots and brood cells have also similar shapes, but the volume is larger in colonies collected from altitudes less than 400 m above sea level (0.015 ± 0.07mm³) compared to altitude of more than 400 m above sea level (0.011 ± 0.02 mm³ )
Pengaruh Profitabilitas, Ukuran Perusahaan, Struktur Aset, Risiko Bisnis dan Likuiditas pada Struktur Modal
Authors: Nita Septiani Ni Putu , Suaryana I Gusti Ngurah Agung
Published: April 2018

Setiap perusahaan pasti memiliki tujuan utama yang sama yaitu untuk memaksimumkan nilai perusahaan. Untuk dapat memaksimumkan nilai perusahaan, salah satu cara yang perlu dilakukan perusahaan adalah menghasilkan suatu struktur modal yang optimal. Berdasarkan kajian teori dan hasil penelitian sebelumnya, struktur modal dapat dipengaruhi oleh profitabilitas, ukuran perusahaan, struktur aset, risiko bisnis dan likuiditas. Oleh karena itu, perusahaan harus mempertimbangkan faktor - faktor di atas saat akan menetapkan struktur modalnya agar dapat menghasilkan struktur modal yang optimal. Penelitian ini bertujuan untuk menguji secara empiris pengaruh profitabilitas, ukuran perusahaan, struktur aset, risiko bisnis dan likuiditas pada struktur modal. Penelitian ini dilakukan pada perusahaan property dan real estate yang terdaftar di Bursa Efek Indonesia (BEI) periode 2013-2015, dengan sampel yang diambil sebanyak 27 perusahaan dari total populasi yang berjumlah 48 perusahaan. Sampel dalam penelitian ini ditentukan dengan menggunakan metode purposive sampling. Data dikumpulkan dengan menggunakan metode observasi non partisipan. Teknik analisis data yang digunakan adalah Analisis Regresi Linear Berganda. Berdasarkan hasil analisis disimpulkan bahwa ukuran perusahaan berpengaruh positif pada struktur modal, di mana peningkatan pada ukuran perusahaan akan meningkatkan pula struktur modal. Struktur aset dan likuiditas berpengaruh negatif terhadap struktur modal, di mana peningkatan terhadap struktur aset dan likuiditas akan menurunkan struktur modal. Sedangkan, profitabilitas dan risiko bisnis tidak berpengaruh terhadap struktur modal.

Kata kunci: Struktur Modal, Profitabilitas, Ukuran Perusahaan, Struktur Aset, Risiko Bisnis, Likuiditas
Pengaruh Kapitalisasi Pasar pada Manajemen Laba dengan Dewan Komisaris Independen dan Kualitas Auditor Sebagai Pemoderasi
Authors: Puspitasari Ida Ayu Widya , RM Ketut Muliartha
Published: April 2018

Manajemen yang kinerjanya dilihat berdasarkan laba, menyadari adanya kecenderungan untuk lebih memperhatikan laba. Hal tersebut membuat manajemen dapat melakukan manajemen laba sebagai dampak dari masalah keagenan. Faktor pendorong manajemen laba adalah kapitalisasi pasar. Perbaikan pengelolaan perusahaan seperti menambah dewan komisaris independen dan kualitas auditor diperlukan guna menekan tindak manajemen laba tersebut. Penelitian ini mengambil sampel yaitu perusahaan sub sektor property dan real estate di Bursa Efek Indonesia periode 2012-2016 berdasarkan metode purposive sampling dengan total 126 amatan. Pengumpulan data dilakukan dengan metode observasi non partisipan. Metode analisis dalam penelitian ini menggunakan analisis Moderated Regression Analysis. Hasil analisis menunjukkan bahwa kapitalisasi pasar tidak berpengaruh pada manajemen laba. Selain itu, dewan komisaris independen dan kualitas auditor tidak mampu memoderasi hubungan tersebut. Hal ini menunjukan ukuran kapitalisasi pasar dan penerapan pengendalian internal maupun eksternal tidak memengaruhi terjadinya manajemen laba.

Kata kunci: Manajemen Laba, Kapitalisasi Pasar, Dewan Komisaris Independen, Kualitas Auditor
Authors: Puspita Dewi Ni Kadek Dona , Mertha I Made
Published: April 2018

This study is aimed to find empirical evidence concerning the effect of profitability and company size on the company value in which social responsibility disclosure is used as the moderating variables. This study was conducted on the food and beverage companies which were listed in Indonesian Stock Exchange during 2013-2016 periods. There are 11 companies used as the sample by using purposive sampling method. Non-participant-method was used as the method of collecting data while Moderated Regression Analysis technique was used as the technique of analyzing data. Based on the analysis, it was found that both profitability and company size brought positive effect on the company value. Social responsibility disclosure weakened the effect of profitability on the company value. Meanwhile, it strengthened the effect caused by the company size.

Keywords: profitability, company size, social responsibility disclosure, company value
Pengaruh Profitabilitas, CIR, Size, dan Leverage pada Manajemen Pajak Perusahaan Manufaktur di BEI 2012-2015
Authors: Sinaga Ricco Ronaldo , Sukartha I Made
Published: April 2018

Manajemen  pajak adalah strategi dan pengelolaan kewajiban perpajakan untuk meminimalkan jumlah beban pajak suatu perusahaan. Variabel yang diduga dapat mempengaruhi manajemen pajak meliputi profitabilitas, capital intensity ratio, size, dan leverage. Tujuan penelitian ini adalah untuk mengetahui pengaruh profitabilitas, capital Intensity Ratio, Size dan Leverage pada manajemen pajak. Penelitian ini dilakukan di Bursa Efek Indonesia pada Sektor Perusahaan Manufaktur periode 2012-2015, dengan metode nonprobability sampling, khususnya purposive sampling. Pengumpulan data dilakukan melalui Observasi non partisipan. Teknik analisis yang digunakan adalah regresi liniear berganda. Dari hasil analisis data membuktikan bahwa terdapat pengaruh positif profitabilitas, capital intensity ratio, size dan leverage perusahaan  pada manajemen pajak di perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2012-2015. Pengaruh tersebut terjadi secara simultan dan parsial.

Kata kunci: Profitabilitas, Capital Intensity Ratio, Size, Leverage, Manajemen Pajak
Pengaruh Board Diversity dan Intellectual Capital pada Nilai Perusahaan
Authors: Kristina I Gusti Agung Rai , Wiratmaja I Dewa Nyoman
Published: April 2018

Penelitian ini bertujuan untuk membuktikan secara empiris pengaruh board diversity dan intellectual capital pada nilai perusahaan. Penelitian menggunakan metode purposive sampling dimana dari 153 perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia menjadi populasi diperoleh 56 perusahaan selama 5 tahun berturut-turut, sehingga total sampel sebanyak 280 sampel. Dengan menggunakan analisis regresi linear berganda, didapatkan hasil bahwa keberadaan dewan komisaris berkewarganegaraan asing dan intellectual capital berpengaruh positif signifikan pada nilai perusahaan. Namun, keberadaan dewan komisaris wanita, latar belakang pendidikan dewan komisaris, umur dewan komisaris, dan proporsi dewan komisaris independen tidak berpengaruh pada nilai perusahaan.
Pengaruh Due Professional Care, Akuntabilitas, dan Kecerdasan Emosional Pada Kualitas Audit dengan Reward Sebagai Pemoderasi
Authors: Vidyantari Putu Kemala , Suputra I Dewa Gede Dharma
Published: April 2018

Penelitian ini bertujuan untuk menguji secara empiris bahwa reward memoderasi pengaruh due professional care, akuntabilitas, dan kecerdasan emosional pada kualitas audit. Sampel yang digunakan adalah seluruh auditor yang bekerja di Kantor Akuntan Publik (KAP) Provinsi Bali dengan menggunakan metode nonprobability sampling dengan teknik sampel jenuh dengan jumlah sampel 47 auditor. Pengumpulan data dilakukan dengan metode survei teknik kuesioner dan teknik analisis data yaitu uji Moderated Regression Analysis (MRA). Hasil analisis menunjukkan bahwa reward memperkuat pengaruh due professional care, akuntabilitas, dan kecerdasan emosional pada kualitas audit. Hal ini menunjukkan jika due professional care, akuntabilitas, dan kecerdasan emosional seorang auditor semakin baik dan didukung dengan pemberian reward yang sesuai menghasilkan kualitas audit yang lebih baik.
Authors: Pramartha I Made Aditya , Dwirandra A. A.Ngurah Bagus
Published: April 2018

The purpose of this study is to prove empirically about the effects of fiscal decentralization, capital expenditure, and private investment on the human development index. This research was conducted in all regencies / cities in Bali Province. The population used was all of the data on Region Budget Realization Report and Human Development Index in all regencies / cities in Bali Province in 2011-2016. The sampling method used was saturation. The research data was processed using multiple linear regression analysis technique. The results of this study proves empirically that fiscal decentralization and private investment had a significant positive effect on Human Development Index. Capital expenditure did not have an effect on Human Development Index.

 

Keywords: Fiscal Decentralization, Capital Expenditure, Private Investment, Human Development Index
Authors: Astina I Putu Surya , Setiawan Putu Ery
Published: April 2018

This study aims to determine the effect of understanding tax laws, the quality of tax service, and the awareness of taxpayers on the level of taxpayer compliance of individuals. This research was conducted in the Tax Office Pratama Tabanan because the researcher saw that taxpayer personal compliance level in Tax Office Pratama Tabanan is relatively low. The population in this study are all individual taxpayers in the Tax Office Pratama Tabanan. The number of samples used in this study as many as 100 respondents from 102.607 population of the taxpayer personal that is still effective in the Tax Office Pratama Tabanan in 2015 calculated based on slovin formula with the method of determining the sample is accidental sampling method. Data collection was done by using questionnaire technique. Data analysis technique used is multiple linear regression analysis. Based on the results of the hypothesis in this reseach testing shows that the understanding of tax regulations, the quality of tax service and taxpayer awareness have a positive effect on taxpayer compliance level. This means that the higher level of understanding of tax regulations of a taxpayer, the better the quality of service provided by tax authorities to taxpayer and the higher the level of awareness of the taxpayer in fulfilling his obligation then will increase the compliance of the individual taxpayer in the Tax Office Pratama Tabanan.
Pengaruh Kompetensi, Akuntabilitas dan Independensi pada Kualitas Audit dengan Etika Auditor Sebagai Variabel Moderasi
Authors: Wardhani Anak Agung Istri Tirtamas Wisnu , Astika Ida Bagus Putra
Published: April 2018

Seorang auditor dalam melaksanakan tugasnya dituntut untuk menghasilkan kualitas audit yang baik. Kualitas audit yang baik dapat dihasilkan jika seorang auditor mampu memperhatikan faktor - faktor yang mempengaruhinya. Kompetensi, akuntabilitas, independensi dan etika auditor merupakan beberapa faktor yang dapat mempengaruhi kualitas audit. Penelitian ini bertujuan untuk mendapatkan bukti empiris kemampuan etika auditor memperkuat pengaruh kompetensi, akuntabilitas, dan independensi pada kualitas audit. Lokasi penelitian ini dilakukan di Kantor Akuntan Publik yang berada di Provinsi Bali dengan jumlah sampel sebanyak 66 auditor. Sampel dipilih menggunakan teknik purposive sampling. Pengumpulan data dalam penelitian ini menggunakan metode survey dengan teknik kuesioner. Teknik analisis data yang digunakan adalah Moderated Regression Analysis (MRA). Hasil penelitian ini menunjukkan hasil pengujian instrumen dan asumsi klasik terpenuhi. Berdasarkan analisis yang dilakukan etika auditor memperkuat hubungan kompetensi dan akuntabilitas. Tetapi disisi lain etika auditor tidak mempengaruhi hubungan antara independensi pada kualitas audit. Hal ini bisa dikarenakan seorang auditor sedang mengalami konflik kepentingan dimana seorang auditor merasa khawatir akan kehilangan kliennya.

Kata Kunci: Kompetensi, akuntabilitas, independensi, etika auditor, kualitas audit.
Authors: Triutari I Gusti Ayu Intan , Wirawati Ni Gusti Putu
Published: April 2018

The study was conducted on companies listed on the Indonesia Stock Exchange (IDX) and included in the rating of Corporate Governance Perception Index (CGPI) provided by The Indonesian Institute of Corporate Governance (IICG). The number of samples in this study as many as 70 samples during the observation year 2011-2015, with the method of determining samples purposive sampling criteria have been determined. Data collection is done by non-participant observation method with data analysis technique that is test of Moderated Regression Analysis (MRA). Based on the research results can be seen that good corporate governance positively affect the value of the company. This research also shows that leverage is able to moderate the influence of good corporate governance on company value.
Good Corporate Governance Memoderasi Pengaruh Leverage Terhadap Manajemen Laba
Authors: Yudiastuti Luh Nopia , Wirasedana I Wayan Pradnyantha
Published: April 2018

Laba merupakan bagian dari laporan keuangan yang dapat menjadi sasaran rekayasa manajemen untuk memaksimumkan kepentingan pribadinya. Perbaikan pengelolaan di dalam perusahaan diperlukan untuk menekan tindak kecurangan yang dilakukan oleh manajemen tersebut, salah satunya dengan menerapkan konsep Good Corporate Governance (GCG) dalam perusahaan. Tujuan dari penelitian untuk mendapatkan bukti secara empiris mengenai pengaruh leverage pada manajemen laba dengan Good Corporate Governance (GCG) sebagai variabel pemoderasi. Penelitian dilakukan pada perusahaan go publik non keuangan yang terdaftar dalam penilaian Corporate Governance Perception Index (CGPI) tahun 2011-2015. Teknik Analisis data yang digunakan yaitu uji Moderated Regression Analysis. Hasil penelitian, diketahui bahwa leverage tidak berpengaruh pada manajemen laba. Penelitian juga menemukan bahwa GCG tidak mampu memoderasi pengaruh leverage terhadap manajemen laba. 

kata kunci: manajemen laba, leverage, good corporate governance
Authors: Puspitasari Ni Kadek Budi , Putra I Made Pande Dwiana
Published: April 2018

This research has some purpose there are to give empircal proof about profitability an affect income smoothing with moderating variable that is managerial ownership and institutional ownership. The population in this study are all manufacturing companies listed in Indonesia Stock Exchange (BEI) in the period 2013-2016. This study has 100 observation with probability method and purposive sampling technique. In processing data, Moderated Regression Analysis (MRA) is applied as data analysis technique.

The result founded that profitability has not influence on income smoothing, the influence of profitability on income smoothing is not weaken by managerial ownership, and the influence of profitability on income smoothing is weaken by institutional ownership.
Pengaruh Efektivitas SIA dan Komitmen Organisasi Pada Kinerja Karyawan dengan Locus Of Control Sebagai Pemoderasi
Authors: Putra Dewa Putu Aditya Darma , Ratna Sari Maria Mediatrix
Published: April 2018

Sumber Daya Manusia merupakan faktor paling menentukan keberhasilan suatu organisasi. Keberhasilan perusahaan ditentukan oleh tercapainya hasil yang baik oleh kinerja karyawan. Variabel Independen dalam penelitian ini adalah Efektivitas Sistem Informasi Akuntansi dan Komitmen Organisasi. Locus Of  Control sebagai variabel moderasi dan Kinerja Karyawan sebagai variabel dependen. Penelitian ini dilakukan di Kantor Perwakilan Bank Indonesia Provinsi Bali. Sampel dalam penelitian ini adalah karyawan bagian kliring di Bank Peserta Kliring Kota Denpasar Bali. Metode yang digunakan adalah nonprobability sampling dengan teknik sampel jenuh. Hasil pengujian hipotesis dengan analisis regresi linear berganda dan Moderating Regression Analysis menunjukan Efektivitas Sistem Informasi Akuntansi dan Komitmen Organisasi berpengaruh positif pada Kinerja Karyawan, Locus Of Control tidak mampu memoderasi pengaruh Efektivitas Sistem Informasi Akuntansi pada Kinerja Karyawan dan Locus Of Control mampu memoderasi pengaruh Komitmen Organisasi pada Kinerja Karyawan.

Kata Kunci: Efektivitas Sistem Informasi Akuntansi, Komitmen Organisasi, Locus Of Control, Kinerja Karyawan.
Analisis Reaksi Pasar Sebelum dan Sesudah Pengumuman Kemenangan Donald Trump Menjadi Presiden Amerika Serikat
Authors: Hasdwi Putra I Made Deva , Dwija Putri I Gusti Ayu Made Asri
Published: April 2018

Penelitian ini berbentuk event study dan bertujuan untuk menguji ada atau tidaknya kandungan informasi yang membuat pasar bereaksi pada saat pengumuman kemenangan Donald Trump menjadi presiden Amerika Serikat sebelum dan sesudah tanggal peristiwa, yang diukur menggunakan rata-rata abnormal return dan rata-rata trading volume activity. Sampel yang digunakan yaitu perusahaan-perusahaan yang tergolong Indeks KOMPAS100 periode Agustus-Januari 2017. Periode pengamatan yang digunakan yaitu selama 15 hari. Teknik analisis yang digunakan yaitu uji wilcoxon signed ranks test. Hasil yang diperoleh menunjukkan terdapat perbedaan rata-rata abnormal return dan rata-rata trading volume activity sebelum dan sesudah pengumuman kemenangan Donald Trump menjadi presiden Amerika Serikat. Hal ini menunjukkan terdapat kandungan informasi pada persitiwa pengumuman kemenangan Donald Trump menjadi presiden Amerika Serikat yang membuat pasar bereaksi.

Kata Kunci: Abnormal Return, Trading Volume Activity, Event Study
Faktor - Faktor yang Mempengaruhi Kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Gianyar
Authors: Mustika Putra I Gusti Agung Sri , Merkusiwati Ni Ketut Lely Aryani
Published: April 2018

Salah satu sumber penerimaan pemerintah adalah penerimaan dari sektor pajak. Pajak memberikan peran yang sangat penting karena dapat meningkatkan pendapatansuatu negara yang digunakan untuk pembangunan dan penunjang kesejahteraan masyarakat di suatu negara.Pajak Kendaraan Bermotor (PKB) merupakan salah satu pajak daerah yang membiayai pembangunan daerah provinsi. Beberapa faktor yang memengaruhi kepatuhan Wajib Pajak antara lain penerapan sistem administrasi perpajakan modern, kesadaran wajib pajak dan sanksi pajak. Metode penentuan sampel yang digunakan adalah accidental sampling. Jumlah responden sebanyak 100 orang. Metode analisis data yang digunakan adalah regresi linier berganda. Berdasarkan hasil penelitian, diketahui terdapat pengaruh positif penerapan sistem administrasi perpajakan modern, kesadaran Wajib Pajak, dan sanksi pajak pada kepatuhan Wajib Pajak Kendaraan Bermotor di Kabupaten Gianyar.

Kata Kunci :Administrasi Perpajakan, Kesadaran, Sanksi, Kepatuhan,
Analisis Komparatif Kinerja pada Lembaga Perkreditan Desa Kecamatan Mengwi dengan Metode Balanced Scorecard
Authors: Setia Dewi I Gusti Ayu Agung Meilinda , Suartana I Wayan
Published: April 2018

Penelitian ini bertujuan untuk mengetahui perbedaan kinerja LPD di Kecamatan Mengwi dengan metode balanced scorecard dengan mengambil sampel 20 LPD menggunakan metode proportionate stratified random sampling.  Penilaian kinerja dari perspektif keuangan diukur dengan rasio ROI, perspektif pelanggan diukur dengan tingkat kepuasan nasabah, proses bisnis internal dan pertumbuhan dan pembelajaran diukur dengan tingkat kepuasan karyawan, respoden pada penelitian ini yaitu 75 karyawan LPD dan 100 nasabah LPD yang diambil menggunakan  simple random sampling . Pengujian hipotesis pada penelitian ini menggunakan uji ANOVA. Penelitian ini diharapkan meberikan implikasi bagi pemangku kepentingan seperti, karyawan LPD, nasabah LPD, dan pengurus LPD. Berdasarkan hasil analisis terdapat perbedaan dari kinerja pada LPD Kecamatan Mengwi dari perspektif keuangan, perspektif pelanggan, perspektif proses bisnis internal, dan perspektif pertumbuhan dan pembelajaran.
Penerapan Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) Pada PT. Aira Nusantara Indah
Authors: Frilisia Friska , Wirajaya I Gde Ary
Published: April 2018

Tujuan penelitian ini adalah untuk mengetahui penyusunan dan penyajian laporan keuangan berdasarkan SAK ETAP pada PT. Aira Nusantara Indah. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Langkah – langkah yang dilakukan untuk memperoleh data dan informasi adalah dengan observasi, dokumentasi, dan wawancara. Hasil penelitian ini menunjukkan bahwa laporan keuangan yang dibuat dan disajikan oleh PT. Aira Nusantara Indah belum sepenuhnya sesuai dengan SAK ETAP. PT. Aira Nusantara Indah hanya melakukan proses pencatatan dengan membuat jurnal khusus yang terdiri atas catatan penerimaan dan pengeluaran kas, catatan piutang, catatan penjualan, dan kartu persediaan barang dagangan, namun catatan yang dibuat oleh perusahaan ini belum sepenuhnya efektif dan efisien. Pengakuan dan pengukuran akun-akun laporan posisi keuangan dan akun-akun laba rugi sebagian besar sudah sesuai dengan SAK ETAP. Ketidaksesuaian dalam penyusunan dan penyajian laporan keuangan ini dikarenakan terbatasnya pengetahuan pemilik dan sumber daya manusia yang dimiliki oleh perusahaan.

Kata kunci: laporan keuangan, SAK  ETAP, UMKM.
Studi sifat mekanik Magnesium AZ31 hasil proses pengecoran tekan (squeeze casting)
Authors: Iqbal Muhammad , Sukmana Irza , Burhanuddin Yanuar
Published: April 2018

Magnesium forms 2% in the earth's crust, magnesium is widely used in industry.  For example, industrial machinery and electronics, and many developed in the field of biomedicine, especially in the field of orthopedics.  Magnesium about 60% is present in the human bones, therefore it has great potential for human body implants.  However, it is necessary to increase the mechanical and chemical properties of magnesium in order to be used for bone implant materials.  Production process using squeeze casting method.  Through this method, Liquid metal is given hydraulic pressure, so the mechanical properties of magnesium were better. In this research use temperature parameter = 450?C, pressure = 300 MPa, duration of press 1 minute and variation of holding time 7 and 9 minutes.  Magnesium AZ31 increased compared with samples without treatment.  Tensile strength with holding time 7 minutes equal to120.27 MPa, holding time 9 minutes was 128.77 MPa, and samples without treatment of was 94.63 MPa.  The magnesium hardness value of AZ31 decreased at 7 minute detention was 39 VHN, compared with the sample without treatment of was 41.8 VHN.  And the hardness value increased at holding time 9 minutes equal to 46.2 VHN.  However, it should be noted that excessive overheating and holding time may lead to decrease in magnesium mechanical properties of AZ31.

Magnesium membentuk 2% pada kerak bumi, magnesium banyak digunakan pada industri.   Misalnya, industri mesin dan elektronik, dan banyak dikembangkan pada bidang biomedik, terutama di bidang orthopedi.  Magnesium sekitar 60% ada pada tulang manusia, oleh karna itu berpotensi besar untuk implan tubuh manusia. Namun, diperlukan peningkatan sifat mekanik dan kimia magnesium agar dapat digunakan untuk bahan implan tulang.  Proses produksi menggunakan metode pengecoran tekan. Melalui metode ini, logam cair diberi tekanan hidrolik, sehingga sifat mekanik magnesium lebih baik. Dalam penelitian ini menggunakan parameter temperatur = 450?C, tekanan = 300 MPa, durasi tekan 1 menit dan variasi holding time 7 dan 9 menit.  Magnesium AZ31 meningkat dibandingkan sampel tanpa perlakuan.  Kekuatan tarik dengan holding time 7 menit sebesar 120,27 MPa, holding time 9 menit sebesar 128,77 MPa, dan sampel tanpa perlakuan sebesar 94,63 MPa. Nilai kekerasan magnesium AZ31 menurun pada holding time 7 menit sebesar 39 VHN, bila dibandingkan sampel tanpa perlakuan sebesar 41,8 VHN.  Dan nilai kekerasan meningkat pada holding time 9 menit sebesar 46,2 VHN. Namun, perlu diperhatikan pemanasan dan holding time yang berlebih (over heat) dapat mengakibatkan penurunan sifat mekanik magnesium AZ31.
Karakterisasi Kincir Air Sudu Melengkung pada Variasi Sudut Air Masuk (?1) dan Sudut Kelengkungan Sudu (?)
Authors: Suryawan Anak Agung Adhi , Suweden I Nengah
Published: April 2018

Bali memiliki banyak sumber energi aliran air  sungai atau saluran irigasi yang mempunyai debit aliran relatif kecil pada head yang rendah, dengan demikian Hydropower dapat memberikan solusi praktis terhadap masalah konservasi energi dan masalah lingkungan. Pada penelitian ini didesain model kincir sudu melengkung ke belakang (back curve vanes) skala laboratorium, mengikuti kaidah-kaidah desain turbin air, dengan metode satu busur lingkaran, sehingga pengusaha bengkel nanti dapat membuat sudu kincir air dari potongan pipa besi. Data-data yang  diamati adalah : kapasitas aliran (Qa), head  (Ha), putaran kincir (n),  pada setiap variasi beban, sudut  aliran air masuk sudu,  dan sudut kelengkungan sudu dengan demikian menjadi jelas karakteristik dari kincir air. Empat sudu yang diuji memiliki sudut kelengkungan sudu (?) yang berbeda yaitu 10o, 20o, 30o dan 40o, sudut air masuk (?1) yaitu 2/5 ?, 3/5 ?, 4/5 ? dan 5/5 ?. Hasil penelitian menunjukkan bahwa unjuk kerja sudu lengkung ke belakang dengan besarnya sudut aliran air masuk sudu (?1) yang sesuai/sama dengan sudut kelengkungan sudu (?) akan menghasilkan unjuk kerja yang paling baik. Empat sudu yang diuji pada konstan dan variasi kapasitas maka   sudut kelengkungan sudu (?) = 20o menunjukkan hasil terbaik. Semakin kecil sudut kelengkungan sudu maka unjuk kerja akan semakin baik dalam batas toleransi atas meningkatnya kerugian gesekan/hidrolis dari fluida kerja yang terjadi.

Bali has many sources of river water streams or irrigation channels that have relatively small flow discharge at low head, thus Hydropower can provide practical solutions to energy conservation and environmental issues. In this research, the model is designed for the back curve vanes of laboratory scale, following the rules of water turbine design, with the method of one circular arc, so that the workshop entrepreneur can make the waterwheel from the iron pipe binder. The observed data are: flow capacity (Qa), head (Ha), rotation (n), at each load variation, angle of the water entering the blade, and the angle of the blade curvature thus becomes clear the characteristic of the waterwheel. Four tested blades have different angle of curvature (?) that is 10o, 20o, 30o and 40o, the inlet angle (?1) is 2/5 ?, 3/5 ?, 4/5 ? and 5/5 ?. The results showed that the performance of the back end curve with the angle of the water flow in the blade corresponding to the angle of curvature of the blade (?) will produce the best performance. Four blades tested at constant and capacity variation then angle curvature angle (?) = 20o shows best result. The smaller the angle of the blade curvature, the better the performance within the tolerance limit of the increased friction / hydraulic losses of the working fluid that occurs.
Osmaniye İlindeki Tahıl Depolarının Mevcut Durumu ve Yapısal Özelliklerinin Belirlenmesi
Authors: Gençoğlan Serpil , Besen Didem , Gençoğlan Cafer
Published: April 2018

Bu çalışmanın amacı, Osmaniye ilinde bulunan tahıl depolarının mevcut durumu ve yapısal özelliklerini belirlemek, karşılaşılan sorunlara çözüm önerileri sunmaktır. İlde 2015 yılı kayıtlarına göre 225 adet tahıl deposu bulunmaktadır. Anket yapılacak işletme sayısı Oransal Örnekleme Yöntemi ile 142 adet olarak hesaplanmıştır. Anketler bu işletmelerde 2016 yılında yapılmış ve değerlendirilmiştir. Osmaniye ilinde tahıl depolarının %99,3‘ü özel teşebbüslere, %0,7‘si ise devlet kuruluşlarına aittir. Bunların %89,4‘ü kâgir, %10,6‘sı ise çeliktir. Sadece çelik depolar projelidir. Depolama süresi depoların %42,2‘sinde 2-4 ay, %46,6‘sında 5-8 ay, %11,2‘sinde ise 9 ay ve daha fazladır. Depoların %50‘sinde doğal, %10,6‘sında mekanik havalandırma, %39,4‘ünde ise havalandırma bulunmamaktadır. Duvarlarda ve çatıda yalıtım malzemesi yoktur. Çatı şekli depoların %38‘inde beşik, %51,4‘ünde düz tavan, %10,6‘sında ise koniktir. Tahıl depolarının tamamında jeneratör bulunmamaktadır. Kâgir depoların duvarlarında çatlaklar ve nemden dolayı kabarmalar, küflenmeler gözlenmiştir. Havalandırma pencerelerinin boyutlarının yetersiz hatta bazı depolarda havalandırma pencerelerinin olmadığı tespit edilmiştir. Nem ölçüm aleti, depoların sadece %30,3‘ünde, sıcaklık ölçüm aleti ise %14,1‘inde bulunmaktadır. Elde edilen sonuçlardan Osmaniye ilinde yeterli depo bulunmadığı belirlenmiştir. Çelik siloların kurulumunun kolay ve depolama kapasitesinin yüksek olması, kısa zamanda inşa edilmesi, zaman ve iş gücünden tasarruf sağlaması nedeniyle Osmaniye ilinde kurulması önerilmektedir.
Holstein İneklerde GH/AluI Polimorfizmi ile Bazı Süt Verim Özellikleri Arasındaki İlişkiler
Authors: Sönmez Zeynep , Özdemir Memiş , Bayram Bahri , Aksakal Vecihi
Published: April 2018

Bu çalışmanın amacı, organik yetiştirilen 115 baş Holstein ırkı inekten oluşan sürüde Büyüme Hormon (GH) geni bakımından genotip ve allel frekanslarınının dağılımını belirlemek, genetik varyasyonu ortaya koymak ve bazı süt verim özellikleri arasındaki ilişkileri araştırmaktır. Elde edilen bulgular sonucunda, çalışılan sığır populasyonunun GH geni LL, LV ve VV genotip frekanslarının sırasıyla 0,41, 0,49, ve 0,10 olarak bulunduğu ve Hardy-Weinberg eşitliği testine göre dengede olduğu görülmüştür. Laktasyon süt verimi ortalamaları LL, LV ve VV genotipleri için sırasıyla 7136 kg, 7470 kg ve 8017 kg olarak tespit edilmiştir. Genotiplere ait incelenen Laktasyon süt verimi, 305 günlük süt verimi, Pik süt verimi ve Laktasyon uzunluğu ortalamaları arasında istatistiksel olarak anlamlı ilişki bulunamamıştır. Çalışmada GH/AluI polimorfizminin sığırların süt verim özelliklerinin ıslahı için tek başına yeterli olmadığı görülmüştür.
Analysing the Improper Pronunciation of Diphthongs by Iraqi EFL learners
Authors: Almutalabi Mukhalad Malik
Published: April 2018

The current study aims at analysing the improper pronunciation of Iraqi EFL learners concerning the pronunciation of diphthongs in words of various syllables. It describes and identifies thoroughly the mispronunciations of such important sounds in English language. The study attempts at analysing such mispronunciations by clarifying and assigning the phonetic deviations of Iraqi EFL learners when they pronounce diphthongs. So the main objective of the study is to analyse the errors committed by Iraqi learners in the pronunciation of diphthongs grouping each error into its specific category. To verify the objective of the paper, 25 Iraqi EFL learners from the department of English at Cihan University/ Slemani are chosen to be the main participants of the study. The test which was conducted in the laboratory of the Department of English contained 10 words comprising various diphthongs. The results clearly revealed that mispronouncing English diphthongs by Iraqi EFL were mostly observed by replacing the required diphthong with another improper one and they also tended to use simple vowels instead of the correct required diphthongs.
Interferences of Minangkabau-Indonesian EFL Students' Dialogues: A Result of Double Language Transfer
Authors: Amna Shally
Published: April 2018

Learning English as a foreign language is a long journey of language transfer for students in West Sumatera, Indonesia. When the students learn to produce a sentence in English, they often use double language transfers, that is, from Minangkabau language as their native language to Indonesian language as their national language and from Indonesian language to English Language. Furthermore, the effect of literal translation which is used as mainly method in the process of learning languages at schools worsen the students' errors and mistakes in learning English language. This research seeks to investigate the interferences in English Conversation scripts made by students of UPI YPTK Padang who were assigned to create a conversation in groups to certain topics. The results of the lexical and syntactical interferences found in the scripts indicated that the students are struggling with noun-verb confusion, subject matters, word choices, tenses, and non-existence forms of auxiliaries in L1. The findings provide insight into English learning and teaching techniques and present suggestions for lectures and materials developers.
Corporate Value: Persona pada Company Profile PT. Kereta Api Indonesia
Authors: Muhammad Alfitra Maharindra , Prawiradiredja Sanhari , Fitriyah Irmia
Published: April 2018

Kereta Api Indonesia is a train state-owned holding(BUMN). They create meaning by company profile video using Youtube.  Companny profile  is a  business  that  explain  the  companny  thoroughly.  What  is  meant is  the  companys value  as well  as  the  value  of  the  products. Researches will also  discuss   about  the  content  of  the  video  and  also  provide  a  detailed  discussion  in  this  study. This  research uses  qualitative   method,  that  is  by  analytical  descriptive  method  by  looking  at  video  recording  companny  profile  of Kereta Api Indonesia.Keywords: companny profile, train, corporate value
Diagnostic Accuracy of a Self-report Measure of Patellar Tendinopathy in Youth Basketball
Authors: Owoeye Oluwatoyosi B.A. , Wiley J. Preston , Walker Richard E.A. , Palacios-Derflingher Luz , Emery Carolyn A.
Published: April 2018

Background

To engage clinicians in diagnosing patellar tendinopathy in large surveillance studies is often impracticable. The Oslo Sports Trauma Research Centre-patellar tendinopathy (OSTRC-P) questionnaire, a self-report measure adapted from the OSTRC questionnaire, may provide a viable alternative.

Objectives

To evaluate the diagnostic accuracy of the OSTRC-P questionnaire in detecting patellar tendinopathy in youth basketball players when compared to clinical evaluation.

Methods

Following the STAndards for Reporting of Diagnostic accuracy studies guidelines, the researchers recruited 208 youth basketball players (13–18 years of age) for this prospective diagnostic accuracy validation study. Participants completed the OSTRC-P questionnaire (index test) prior to a clinical evaluation (reference standard) by a physical therapist blinded to OSTRC-P questionnaire results. Sensitivity, specificity, predictive value, likelihood ratio, and posttest probability were calculated. Linear regression was used to examine the association between the OSTRC-P questionnaire severity score and the patellar tendinopathy severity rating during a single-leg decline squat.

Results

The final analysis included 169 players. The OSTRC-P questionnaire had a sensitivity of 79% (95% confidence interval [CI]: 65%, 90%), specificity of 98% (95% CI: 94%, 100%), positive predictive value of 95% (95% CI: 83%, 99%), negative predictive value of 92% (95% CI: 86%, 96%), positive likelihood ratio of 48 (95% CI: 12, 191), and negative likelihood ratio of 0.21 (95% CI: 0.12, 0.37). The posttest probabilities were 95% and 8%, given positive and negative results, respectively. A positive association was found between OSTRC-P questionnaire severity score and single-leg decline squat rating (β = 0.08; 95% CI: 0.03, 0.12; P = .001).

Conclusion

The OSTRC-P questionnaire is an acceptable alternative to clinical evaluation for self-reporting patellar tendinopathy and grading its severity in settings involving youth basketball players.

Level of Evidence

Diagnosis, level 1b. J Orthop Sports Phys Ther 2018;48(10):758–766. Epub 27 Apr 2018. doi:10.2519/jospt.2018.8088
A HUNDRED YEARS’ EXPERIENCE IN NATIONAL DERMATOVENEREOLOGY. STAGES OF DEVELOPMENT OF DERMATOVENEREOLOGICAL CARE FOR THE POPULATION (PART II)
Authors: Kubanova Anna A. , Martynov Andrey A. , Vlasova Anna V.
Published: April 2018

The stages of the formation of a model for the organization of dermatovenereological care to the population of the Russian Federation during the period from 1917 to 2017 were analyzed.
THE PATHOGENETIC SUBSTANTIATION OF EFFICIENCY OF PHOTOPHERESIS IN ATYPICAL VARIANTS OF LICHEN PLANUS
Authors: Molochkova Yulia V. , Kil’dyushevskij Aleksandr V. , Perlamutrov Yu. N. , Glazkov Aleksej A. , Molochkov Vladimir N.
Published: April 2018

Lichen planus (LP) is an autoimmune disorder which is characterized by long lasting, recurrent course of a disease and by poor response to treatment (including systemic corticosteroids and cytostatics). Cutaneous and mucosal LP may present in atypical forms, several can transform to cancer with statistical confidence. Earlier, we have confirmed high clinical efficacy of photopheresis — method of adoptive immunotherapy in treatment of patients with typical LP.Target: research of clinical efficacy of photopheresis in complex trearment of atypical forms of cutaneous and mucosal LP.Materials and methods. There had been carried out a study of the clinical and immunological efficacy in two groups of patients: patients receiving complex therapy, which includes photopheresis with routine therapy (delagil, doxycycline and topical corticosteroids (I groupe — 23 patients) and receiving complex therapy, which includes photopheresis with single injection of methotrexate in dose of 10 mg with routine therapy ( II groupe — 18 patients).Results. In I group of patients immunological disorders were similar with results of earlier immunological studies in patients with lypical LP, among them increase in the number of CD16+-cells. In the II groupe immunological disorders were characterized by the rise of amount and activity of CD3+CD8+-lymphocytes. The high efficacy of Group I patient treatment was accompanied by the restoration of their tolerance to the skin antigenic structures, while maintaining the possibility for transendothelial migration of CD16 + cells. The effect of the treatment in Group II patients was also pronounced; however, due to the use of methotrexate, no normalization of the patients’ immune parameters was observed.Conclusion. The data obtained confirms the high clinical efficacy of photopheresis in both groups of patients and its pathogenic validity in patients suffering from atypical lichen ruber planus.
PREVALENCE FOR THE ATOPIC DERMATITIS DEVELOPMENT AT PRE-SCHOOL CHILDREN OF ALTAI KRAI
Authors: Shahova Natalja V. , Kamaltynova Elena M. , Lobanov Yurij F. , Ardatova Tatiana S.
Published: April 2018

Aim of research: to evaluate the prevalence of atopic dermatitis at 3–6-year-old children by applying russified version of ISAAC questionnaire (International Study of Asthma and Allergies in Childhood) and to determine risk factors.Materials and Methods. Cross-section research was carried out in five places of Altai Territory (2015–2016). The prevalence of AD was determined with the help of the russified ISAAC Manual filled in by parents of the 3–5-year-old children. The ISAAC definition for current atopic dermatitis (cAD) was used in studies. Patient considered suffering from cAD if respondents’ parents pointed «YES»  on three questions: «Have you ever had an itchy rash which was coming and going for at least six months?», «Have you had this itchy rash at any time in the last 12 months?», «Has this itchy rash at any time affected any of the following places: the folds of the elbows, behind the knees, under the buttocks, or around the neck, ears or eyes?».Results. The research covered 3205 children of 3–6-year-old age. The prevalence of cAD was 12.3 % (n = 393). Medically confirmed diagnosis of AD was stated only at 7.9 % (n = 254) from 393 children. It was established in logistic-regression analysis that burdened familial allergologic history increases 4,6 times the risk of the cAD development at preschool age (OR = 4.62; 95 % CI = 3.69–5.77; p 0,01). Little duration of breastfeeding (less than six months) increases the risk of cAD development 1,6 times (OR = 1.62; 95 % CI = 1.26–2.09; p 0.05. The prematurity, tobacco smoking at parents or the contact with pets on the first year age were not found to enhance the risk of cAD development at preschool children.Conclusion. The cAD prevalence markedly exceeds the rates of the medically confirmed diagnoses. The burdened familial history of allergic diseases and little duration of breastfeeding enhance the risk of cAD development at preschool age.
LATENT NEUROSYPHILIS — CAUSE OF DEATH
Authors: Vislobokov Andrej V. , Zhuchkov Sergej A. , Khmel’nickij Roman A.
Published: April 2018

The article describes a rare case of a manifest late neurosyphilis with a fatal outcome. Literature data on the features of the clinical course of neurosyphilis and its pathomorphological pattern are given. The results of a laboratory examination, including a histological examination, confirming the syphilitic lesion of the nervous system in this clinical observation are presented.
SECONDARY SKIN SYPHILIS AND MUCOUS MEMBRANES AT ELEVEN-MONTHLY PATIENT
Authors: Koshkin Sergey V. , Evseeva Anna L. , Ryabova Vera V. , Kovrova Ol’ga S.
Published: April 2018

The current article analyzes a clinical case of insontium syphilis (secondary syphilis) in a 11-month patient. Attention is paid to household path of transmission of syphilis from parents to their child. Problems of differential diagnosis for clinical evidence of secondary acquired syphilis and congenital syphilis were analyzed.
Miskonsepsi gaya gesek pada mahasiswa
Authors: Tiandho Yuant
Published: April 2018

Pada makalah ini dilakukan evaluasi pemahaman mahasiswa tingkat awal terkait konsep gaya gesek yang telah mereka pelajari ketika di sekolah menengah atas. Berdasarkan pengujian awal dapat diketahui bahwa kebanyakan mahasiswa masih mengalami miskonsepsi terkait konsep gaya gesek, khususnya dalam konsep gaya gesek statis. Tingginya miskonsepsi mahasiswa terkait gaya gesek statis  disebabkan oleh banyaknya literatur yang merumuskan gaya gesek statis secara tidak tepat yaitu sebagai perkalian dari koefisien gesek statis dengan gaya normalnya yang bernilai konstan. Selain itu, ungkapan matematis dari gaya gesek statis yang menggunakan simbol ketidaksamaan meningkatkan potensi miskonsepsi karena dirasa lebih sulit oleh mahasiswa seperti dinyatakan dalam penelitian Handhika, et al. (2015). Melalui pengajaran dengan  rumusan gaya gesek statis yang benar menggunakan metode analogi, mahasiswa dapat memahami konsep gaya gesek dan implikasinya secara lebih baik dari sebelumnya. Sehingga dari penelitian ini diharapkan guru menggunakan buku teks yang memberikan deskripsi yang benar tentang gaya gesek.
Penerapan model pembelajaran Inquiry Pictorial Riddle untuk meningkatkan keaktifan siswa
Authors: Febriana Magfira , Al Asy 'ari Hasan , Subali Bambang , Rusilowati Ani
Published: April 2018

Penelitian ini merupakan penelitian tindakan kelas (PTK). Model pembelajaran inquiry berbasis pictorial riddle memanfaatkan media visual sebagai media pembelajaran. Tujuan dari penelitian ini adalah meningkatkan keaktifan siswa dalam proses pembelajaran materi gerak lurus. Analisis data menggunakan teknik kualitatif. Tahap pra-siklus menunjukkan keaktifan siswa mengajukan pertanyaan 5%, keaktifan siswa menjawab pertanyaan 5% , dan keaktifan siswa dalam diskusi kelompok 12,5%. Pada siklus I hasil keaktifan siswa mengajukan pertanyaan 40%, keaktifan siswa menjawab pertanyaan 6,7%, dan keaktifan siswa diskusi kelompok 62,5%.  Hasil siklus I menunjukkan belum ada peningkatan signifikan pada keaktifan siswa menjawab pertanyaan. Siklus II dilaksanakan dengan menambah pemberian reward  atau penghargaan bagi siswa aktif menjawab pertanyaan. Pada siklus II hasil persentase keaktifan siswa mengajukan pertanyaan 43%, keaktifan siswa menjawab pertanyaan 33,3%, dan keaktifan siswa diskusi kelompok 75%. Berdasarkan analisis data diperoleh simpulan bahwa model pembelajaran inquiry pictorial riddle dapat digunakan untuk meningkatkan keaktifan siswa dalam proses pembelajaran.
Penentuan momen inersia benda silinder pejal dengan integral dan tracker
Authors: Chusni Muhammad Minan , Rizaldi Muhammad Ferdinan , Nurlaela Santi , Nursetia Siti , Susilawati Wawat
Published: April 2018

Telah dilakukan eksperimen mengenai penentuan nilai momen inersia dari silinder pejal. Penelitian ini bertujuan untuk membandingkan nilai momen inersia dengan variasi jari-jari. Eksperimen ini dilakukan dengan metode membandingkan hasil pengolahan data tracker dan teknik integral. Teknik integral didasarkan pada teorema sumbu sejajar yang mengintegralkan jari-jari terhadap massa benda, jari-jari di bedakan dengan tiga variasi benda. Dari eksperimen didapatkan hasil nilai momen inersia dari pengolahan data tracker yaitu 2,208 x 10-8 kg.m2 dengan jari-jari 2,4 x 10-3 m, 3,02 x 10-7 kg.m2  dengan jari-jari 3,7 x 10-3m, 5,25 x 10-6 kg.m2dengan jari-jari 5,6 x 10-3m.  Sedangkan secara perhitungan menggunakan teknik integral yaitu 2,209 x 10-8 kg.m2 dengan jari-jari 2,4 x 10-3 m, 2,754 x 10-7 kg.m2  dengan jari-jari 3,7 x 10-3m, 5,25 x 10-6 kg.m2 dengan jari-jari 5,6 x 10-3 m.