bluuebunny/crossref_metadata_2025 huggingface dataset:
Pluralisme dalam Pendidikan Islam: Studi Pemikiran Prof. Dr. Nurcholish Madjid
Authors: Efendi Irfan
Published: October 2020

Pluralism is not only a theological consciousness, but also social consciousness. This has implications for the awareness that humans live in a pluralistic society in terms of religion, culture, ethnicity and various other diversity. According to Nurcholish Madjid, Islamic education, both formal and non-formal, is a bridge to internalize pluralistic values or inclusive creeds to students. Al-Quran is the main foundation of Islamic education practice. On that basis, Islamic education is required to present social morality so that the humanistic messages contained in the holy book can be used as guidelines for civilized social life. This research wants to look in more detail about Nurcholsih Madjid's framework of thinking about religious pluralism in Islamic education. This research uses the literature review method, so that the writing refers to the sources of writing, such as articles, journals, books that are in accordance with the discussion of this research.
Nalar Inklusif Ayat-ayat Kebebasan Beragama dalam Tafsir Al-Mishbah
Authors: Salam Nor
Published: October 2020

This article examines the inclusive reasoning in the interpretation of Al-Misbah which specifically explores the verses of religious freedom and their implications in realizing awareness of the plurality of religion and belief in Indonesia. This manuscript begins with a sketch of the interpretation of Al-Misbah as one of the local interpretations that has been produced by al-Quran interpreter M. Quraish Shihab, then continues with a discussion of the interpretation of verses on religious freedom and an analysis of the tendencies of theological reasoning. Inclusive reasoning as seen in the interpretation of Al-Mishbah has its own relevance in developing Islamic attitudes that are able to respect and realize diversity. The model of open interpretation as practiced by Quraish Shihab provides new hope in encouraging a harmonious life between religious communities by sticking to their respective beliefs.
Analisis Aksesibilitas Website Pemerintah Provinsi di Indonesia Menggunakan Pedoman Web Content Accessible Guidelines 2.0
Authors: Deastu Amelia Dwi , Marthasari Gita Indah , Setyaning Nastiti Vinna Rahmayanti
Published: October 2020

ksesibilitasweb  adalah  penyandang  disabilitas  dapat  menggunakan,menavigasikan,  serta berinteraksi dengan web. World Wide Web Consortium(W3C) telah memberikan pedoman penting tentang aksesibilitas web yang dikenal dengan Web Content Accessible Guidelines (WCAG). Pemerintah indonesia mendorong pemanfaatan media baru yaitu web melalui Inpres nomor 3 Tahun 2003 tentang Kebijakan dan Strategi  Nasional  Pengembangan e-government yang  mengamanatkan  setiap  lembaga  negarauntuk membangun website. Oleh karena itu, pada penelitian ini dilakukan analisis evaluasi situs web pemerintah provinsi di Indonesia dengan menggunakan dua alat automasi evaluasi aksesibilitas yaitu TAW dan aXe. Penelitian  ini  menyajikan  masalah  utama  yang  ditemukan  dari  seluruh  situs web pemerintah  provinsi berdasarkan  masalah, peringatan,tidak  diulasdan  kriteria  sukses. Dengan  alat TAW,  jumlah  masalah yangditemukanterbanyak terdapat pada  bagian  prinsip Perceivable yang  berjumlah  6490.Dan  situs pemerintahprovinsi  yang  paling  banyakmasalahaksesibilitasnya  berdasarkan alat TAWadalah Nusa Tenggara  Timur  dan  Riau,  sedangkan  untuk  alat aXeyaitu situs  pemerintah  provinsi  Yogyakarta  dan Provinsi Kalimantan Barat.
Perancangan Aplikasi Simulasi UNBK dengan Metode Pengacak Linear Congruent Method Berbasis Web
Authors: Fachir Fiqri Azmi , Nuryasin Ilyas , Azhar Yufis
Published: October 2020

Keputusan Mentri Pendidikan dan Kebudayaan yang menyatakan bahwa seluruh SMP, SMA, dan SMK sederajat harus menerapkan Ujian Nasional dan Ujian Sekolah dengan menggunakan media komputer. Beberapa sekolah bersiap untuk menghadapi UNBK dengan cara melatih siswa-siswi dengan melaksanakan ulangan harian ataupun ujian tryout dengan menggunakan media komputer sekolah. Aplikasi simulasi untuk mempersiapkan UNBK banyak beredar dan digunakan untuk melatih siswa-siswi dalam menghadapi UNBK. Pseudo random number generator (PRNG) merupakan algoritma yang menggunakan rumus matematis untuk menghasilkan deret angka secara acak. Salah satu metode yang menggunakan algoritma PRNG yaitu linear congruent method (LCM). LCM merupakan salah satu metode pembangkit bilangan acak yang memanfaatkan model linear untuk membangkitkan bilangan acak. LCM berhasil diterapkan kedalam aplikasi simulasi pengacak soal yang dibuat. Hasil dari pengujian sistem aplikasi yang dibuat, algoritma pengacak berhasil mengacak soal. Setiap soal berhasil teracak dan setiap siswa mendapatkan urutan soal yang berbeda-beda.
The Results of Field Test of the Mounted Attachment CHD-3
Authors: Semichev Stepan V.
Published: October 2020

One of the ways of achieving landing accuracy is the control of the unit movement using navigator installed on the tractor, including autopilot systems that can correct the trajectory of the tractor. However, the straightness of tillage may be low. (Research purpose) The research purpose is in increasing the track stability of agricultural tools when cultivating row crops. (Materials and methods) The article proposes the use of a controlled attachment as part of a machine-tractor unit with navigation equipment installed on both a tractor and an agricultural tool, the use of which will significantly improve the accuracy of technological operations. The article presents the scheme, technical characteristics, and operating principle of the controlled attachment device. The article describes the method of conducting a field test of a machine-tractor unit with an installed controlled attachment. (Results and discussion) It was found that when cultivating without navigation equipment, the deviation from the axis was 62 mm; when cultivating with a machine-tractor unit with navigation equipment on a tractor it reaches 22 mm; when cultivating with a machine-tractor unit with a controlled CHD-3 attachment and navigation equipment on a tractor and cultivator it reaches 20 mm. The untreated area of the field by a machine-tractor unit with CHD-3 and navigation equipment on a tractor and cultivator was 0.27 square meters in relation to 0.45 square meters when processing the unit as part of a tractor with navigation equipment and a cultivator. (Conclusions) The use of tool control devices for cultivating rows of potatoes is impractical, since the straight movement of the planting machine along a given line is not guaranteed when planting potatoes. It was found that increased accuracy and further productivity will be achieved when using a controlled attachment on all operations of potato cultivation up to harvesting. The use of a controlled attachment device is advisable when cultivating crops that require high precision planting, for example, sugar beets.
Experimental Installation at the Water-Ice Phase Transition
Authors: Novikov Andrey A. , Ershova Irina G.
Published: October 2020

The article reviewes the specifics of electricity production in Russia. One of the most effective energy saving methods is the use of heat pump installations. Its main property is the ability to extract heat from the environment: soil, water, reservoirs, the surrounding air, and the sun. Existing heat pumps with a water-ice phase transition are not efficient enough and have a high installation cost due to its complexity. (Research purpose) The research purpose is in determining the parameters and operating modes of the experimental installation at the water-ice phase transition. (Materials and methods) The article presents analogs and a prototype of an experimental installation at the water-ice phase transition. (Results and discussion) The article presents a scheme and an experimental installation for generating energy for the water-ice phase transition, consisting of a tank, pump, refrigerant, evaporator, compressor, condenser, throttle valve, and solar collector. The heat exchanger was manufactured as a flexible corrugated silicone tube with a metal insert, in which antifreeze circulates and ice forms on the surface. It was found that the received energy accumulates inside the silicone tube and is sent to the consumer’s heat exchanger in the form of hot liquid antifreeze. A heater connected to a solar collector was used as a heat source for melting ice. (Conclusions) It has been revealed that the designed installation scheme is made to design heat pumps that consume energy from the water-ice phase transition for heating agricultural, industrial, and infrastructure facilities; at the enterprises of the agro-industrial complex, in systems of thermal accumulators, as well as for obtaining a water-ice mixture for cooling products in agricultural production (milk, for example).
Efficiency of Plant UV Irradiation in the Protected Ground
Authors: Sokolov Aleksandr V.
Published: October 2020

Plants are photosynthetic organisms that depend on sunlight for energy. Besides photosynthetically active radiation (PAR; 400-700 nm), plants are exposed to ultraviolet radiation, which consists of UV-C (below 280 nm), UV-B (280-320 nm) and UV-A (320-400 nm). Plants respond differently to exposure to low or high doses of ultraviolet light, either by stimulating protective mechanisms, or by activating recovery mechanisms to cope with various types of stress. (Research purpose) The research purpose is in providing an overview of the reactions of plants to ultraviolet radiation, make a relationship between the different ranges of ultraviolet radiation, radiation doses and the effect on plants. (Materials and methods) The article presents an analysis of domestic and foreign articles on the effectiveness of plant irradiation with ultraviolet radiation. (Results and discussion) Authors examined the effects of various ranges of ultraviolet radiation on plants. It was found that some properties of plants can be enhanced with small doses of UV-C, but UV-C strongly inhibits plant growth. Exposure to UV-B causes morphological and anatomical changes in plants: an increase in branching, a decrease in internodes, twisting of leaves, a decrease in leaf area, an accumulation of screening pigments, thickening of leaves, redistribution of chlorophyll. The effects of UV-B and UV-C also affect the volatiles emitted by aromatic plants. Ultraviolet-A can improve the nutritional qualities of green crops without adversely affecting plant growth. (Conclusions) It was found that ultraviolet radiation, depending on the range, has both a harmful effect on plants and a beneficial one. It was found that with certain doses of ultraviolet radiation, the necessary qualities and properties of plants could be obtained.
Adjusting Electricity Cost Depending on Power Supply Outages
Authors: Bolshev Vadim E. , Vinogradov Aleksandr V. , Vinogradova Alina V. , Bukreev Aleksey V. , Lansberg Aleksandr A.
Published: October 2020

During the functioning of power supply system, there can be situations where the culprit in interruptions of power supply to consumers and a power quality violation is a power supply company or a consumer himself. Therefore, the economic incentive for power supply companies and consumers to increase power supply reliability and power quality is an urgent task. To implement such incentives, it is necessary to control the facts and time of power supply outages and their values as well as cases and time of non-compliance of power quality with the requirements of standards. It is possible with the use of a monitoring system for power supply reliability and power quality. (Research purpose) The research purpose is in developing a technical and economic method for stimulating power supply companies and consumers to increase efficiency of power supply system. (Materials and methods) The article provides a review of the structural diagram of a system for monitoring power supply reliability and power quality including devices for monitoring the number and duration of power outages and voltage deviations. (Results and discussion). An economic method has been developed to stimulate power supply companies and consumers to increase power supply system efficiency. The essence of the method is to control the parameters of power supply reliability and power quality, identify the violation of these parameters, determine the culprit of the violation, determine the time characteristics of the violation, summarize the duration of violations for the reporting period, compare the actual amount of duration with the allowable one, determine the amount of compensation for the violation and impose sanctions on payment compensation by the perpetrators of violations of these parameters. The article presents an algorithm for adjusting the cost of electricity supplied to consumers depending on the number and duration of voltage deviations and the number and duration of outages. The algorithm serves to ensure the operation of the specified technical and economic method. (Conclusions) The algorithm works in conjunction with a system for monitoring power supply reliability and power quality based on signals from devices that control the number and duration of outages and voltage deviations.
Changing the Composition of Water Using an Universal Electro-Hydraulic Installation
Authors: Musenko Andrey A.
Published: October 2020

Electro-hydraulic water treatment has a large number of factors. We considered two factors, nitrate increase and disinfection. Theoretically this process is described due to the fact that electro-hydraulic shock in water is accompanied by x-ray and ultraviolet radiation, all this causes a chemical process. The article proposes a method for increasing of nitrates in water and decontamination by electro-hydraulic impacts. (Research purpose) The research purpose is in searching for the optimal parameters and operating modes of a universal laboratory installation for the transformation of water into a nutrient solution. (Materials and methods) The EnSURE (Hygiena) luminometer was used to measure microbiological contamination of water, and the ETHAN PH meter/ionometer was used to measure nitrates in water. (Results and discussion) The article presents the existing electrohydraulic devices and showes their shortcomings. Author made the conclusion that there is no universal installation in which it would be possible to get a double effect (activation and disinfection). The article presents a developed universal laboratory unit, which was used to perform disinfection and increase nitrates. The article presents the operation modes in which the effect is observed. The article presents the photo of the laboratory installation. (Conclusions) It was found that for economic reasons it is advisable to choose the first mode for water treatment. Author have identified an organic method for increasing nitrates in water and decontamination, which can be used in greenhouse complexes for growing vegetables and fruits. Pond water was treated for conversion to a nutrient solution by changing the amount of nitrates. It was found that the amount of nitrates increased by 0.86 milligrams per liter, which indicates that the water passed into a nutrient solution.
Analysis of Existing Electrostatic Spraying Systems for UAV
Authors: Smirnov Igor’ G. , Kurbanov Rashid K. , Marchenko Leonid A. , Gorshkov Dmitriy M.
Published: October 2020

The processing of agricultural crops using unmanned aerial vehicles is accompanied by the drift of the aerosol cloud under the influence of wind and the uneven density of droplet deposition on the surface of plants. We can improve the processing efficiency by implementing an electrostatic charging system for working fluid drops. (Research purpose) The research purpose is in preparing an analytical review of existing systems for electrostatic charging of working fluid droplets on unmanned aerial vehicles. (Materials and methods) Authors reviewed patents, scientific papers in the field of development, evaluation of the operation parameters and efficiency of the electrostatic spraying system of working fluid on unmanned aerial vehicles. The article gives criteria for the effectiveness of the electrostatic spraying system. (Results and discussion) Authors have described the main method of electrostatic charging of droplets, which has proven itself according to such criteria as safety, energy consumption and design simplicity. The article describes an electrostatic spraying system, the design and operating principle of which are the basis of modern systems for electric charging of working fluid drops installed on ground and aviation equipment. Authors found out the optimal flight altitude, which provides the highest density of working fluid drops on the treated surface. (Conclusions) The use of an electrostatic spraying system on unmanned aerial vehicles increases the density of droplets of sprayed liquid by 33 percent. The article shows that the use of nozzles with a fan-shaped spray torch reduces the distance of aerosol droplets drift in a crosswind by 1.5-2 times compared to nozzles with a cone-shaped spray torch. The electrostatic spraying system slightly increased the density of droplet deposition in the lower part of the plants (targets).
Factors influencing German farmer’s decision to grow alley cropping systems as ecological focus areas: a regression analysis
Authors: Beer Lara , Theuvsen Ludwig
Published: October 2020

The cultivation of alley cropping agricultural wood is an opportunity to comply with the greening requirements of the common agricultural policy (CAP; 2014-2020), but farmers are not permitted to display the whole alley cropping system (ACS) as ecological focus area (EFA) in Germany. They can display the agricultural wood stripes separately as EFA instead. The willingness of farmers is of key importance for a successful establishment, but, so far, the acceptance of this greening measure is extremely low. The aim of this paper is therefore to point out factors which have linkages to the acceptance of ACS as EFAs by conducting an online survey among German conventional farmers. The results of the regression analysis show that factors such as attitude towards agricultural wood, level of professional education, location and social environment affect the acceptance of ACS as EFA. To conclude, starting points that promote this type of greening measure are identified.
lenguajes multimodales :D
Authors: juls
Published: October 2020

Aqui voy a poner mis notas y trabajos de la clase de lenguajes multimodales, es mi primera vez haciendo algo de este tipo asi que solo espero que salga bien y se vea bastante lindo y ordenado, o no lo podre entender.
DIFFERENCES IN THE COST OF CAPITAL: THE CASE OF FOOD COMPANIES FROM EMERGING AND DEVELOPED EUROPEAN ECONOMIES
Authors: Madra-Sawicka Magdalena
Published: October 2020

The research aims to assess the cost of capital according to the WACC methodology across the food industry companies. The study also investigates the primary financial indicators for company position on the market as total assets, total revenues, and total equity. The study was conducted among 35 European countries from a sample of 1,274 records. The research period covers the years 2015–2018. The results of the survey underline the current asymmetric information problems in WACC food companies’ assessment between European emerging and developed economies. The emerging markets were characterized by a higher level of the cost of equity and debt. The cost of debt among companies from emerging economies was related to total assets value and revenues, which proves the importance of the size of enterprises in relation to their market assessment.
CHANGES IN THE STANDARD OF LIVING IN POLISH HOUSEHOLDS AGAINST THE BACKGROUND OF OTHER EUROPEAN UNION COUNTRIES
Authors: Szwacka-Mokrzycka Joanna
Published: October 2020

The primary aim of the article is to present changes in the standard of living in Polish households against the background of other EU countries. It starts with definitional approaches that distinguish the standard of living category from the quality of life category. The methods of measuring the standard of living of households in the European Union are presented. Next, the living standards of households in EU countries in 2008–2018 are presented. The last part of the study refers to the demand for food – Poland against the background of other EU countries – over the last decade. Quantitative research of income elasticity is also presented. The conclusions show that inequalities in the standard of living in various EU countries result from many factors, especially differences in the level of their development, and their technological and educational opportunities.
The Market Premium for Audit Partners with Big 4 Experience
Authors: Zimmerman Aleksandra B. , Bills Kenneth L. , Causholli Monika
Published: October 2020

SYNOPSIS

This study investigates how non-Big 4 firm audit partners' Big 4 experience is valued by the audit market. The Big 4 audit firms have differentiated themselves as nationally recognized firms for whose services companies are willing to pay a premium. It is unclear, however, whether this reputation follows individual auditors when they move to a non-Big 4 audit firm. We find that audit fees are higher for non-Big 4 audit partners with Big 4 experience with the fee premium ranging from 17 to 26 percent depending on the extent of experience when they are employed by small audit firms but find no evidence of a fee premium for Big 4 experience at the second-tier audit firms. Furthermore, in additional analyses, we do not find strong, consistent evidence that audit quality is higher for clients of non-Big 4 audit partners with Big 4 experience than their counterparts without Big 4 experience.

Data Availability: Data were obtained from publicly available sources identified in the paper.

JEL Classifications: M42.
Depletion of adipocyte Becn1 leads to lipodystrophy and metabolic dysregulation
Authors: Admin Ada , Jin Young , Ji Yul , Song Yaechan , Choe Sung Sik , Jeon Yong Geun , Na Heeju , Nam Tae Wook , Kim Hye Jeong , Nahmgoong Hahn , Kim Sung Min , Kim Jae-woo , Nam Ki Taek , Seong Je Kyung , Hwang Daehee , Park Chan Bae , Lee In Hye , Kim Jae Bum , Lee Han-Woong
Published: October 2020

Becn1/Beclin-1 is a core component
of the
class III phosphatidylinositol 3-kinase required for autophagosome formation and vesicular trafficking. Although
Becn1 has been implicated in numerous
diseases such as cancer, aging, and neurodegenerative disease, the role of Becn1 in white adipose tissue and
related metabolic diseases remains elusive. Here we show that adipocyte-specific
Becn1 knockout mice develop severe
lipodystrophy, leading to adipose tissue inflammation, hepatic steatosis,
insulin resistance. Ablation of Becn1
in adipocytes stimulates programmed cell death in a cell-autonomous
manner, accompanied by elevated ER stress gene
expression. Furthermore, we observed that Becn1
depletion sensitized mature adipocytes to ER stress, leading to accelerated
cell death. Taken together, these data suggest that adipocyte Becn1 would serve as a crucial player
for adipocyte survival and adipose tissue homeostasis.
Correlation of Authoritative Parenting Style and Discipline of Study Toward Students’ Mathematics Knowledge Competence
Authors: Setiawan Dewa Putu Reza
Published: October 2020

Some factors give an impact on the student in elementary school. The discipline of studying and parenting style from the parents. Some of the parents are not realizing that parenting style will give an impact on the study result of their children. This research is aimed to determine the effect of the authoritative parenting style and discipline of studying to the competence of student mathematical knowledge. The type of research that is used is ex-post facto research with correlational research design. The population that used in this research is the fifth-grade students of the State Elementary School Group I Gusti Ngurah Jelantik, amounted to 178 students. The sample is determined by a proportional random sampling technique. The result of multiple regression analysis found the equation Ŷ = 8.205 + 0.958X1 + 0.358X2, and result Freg = 84.209 > Ftable = 3.075. The Coefficient of determination (R2) = 0.594. Thus, meant score Freg is significant.  Based on the result of the research, it can be concluded that there is a significant influence between the authoritative parenting style and discipline of studying to the competence of student mathematical knowledge of fifth-grade students with the percentage of influence about 59.4%.
Implementation of the 2013 Curriculum Based on a Scientific Approach (Case Study at SD Cluster II Kintamani)
Authors: Wulandari Ayu
Published: October 2020

Curriculum changes often occur in the world of education, as we know that the current curriculum used in education units is the 2013 curriculum. With the change in the curriculum, teachers should know the important points in the 2013 curriculum, namely: (1) knowledge of the 2013 curriculum; (2) skills in designing the 2013 curriculum learning tools; (3) the skills to implement the 2013 curriculum. Therefore, this study aims to analyze: the understanding of elementary school homeroom teachers in Cluster II Kintamani regarding the implementation of the 2013 curriculum based on a scientific approach, the skills of homeroom teachers in preparing the 2013 curriculum lesson-based approach scientific, and the skills of homeroom teachers in applying the 2013 curriculum lesson plan based on the scientific approach. This research uses a descriptive qualitative approach. This research was conducted by involving 9 homeroom teachers in Gugus II Kintamani. The data in this study were collected using the interview method, documentation study, and observation. Data were analyzed using data reduction techniques and data verification was carried out on respondents and documentary evidence. The results of this study indicate that the homeroom teachers of Kintamani cluster II understand and are able to design the 2013 curriculum lesson plan based on a scientific approach, but not all teachers are able to implement it properly. According to the results of this study, continuous assistance is needed so that the implementation of the 2013 curriculum based on a scientific approach can be carried out properly by teachers.
E-Komik Pendidikan Untuk Membentuk Karakter Dan Meningkatkan Hasil Belajar Siswa Kelas V Pada Mata Pelajaran Bahasa Indonesia
Authors: Angga Pande Made Weda , Sudarma I Komang , Suartama I Kadek
Published: October 2020

Kurangnya media pembelajaran khususnya pada mata pelajaran Bahasa Indonesia, guru maupun siswa hanya memanfaatkan buku yang disediakan oleh sekolah, oleh karna itu penelitian ini bertujuan untuk (1) membuat rancang bagun pengembangan media e-komik pendidikan untuk membentuk pendidikan karakter, (2) mengetahui validitas pengembangan media e-komik pendidikan untuk membentuk karakter. Subjek penelitian yaitu 2 ahli mata pelajaran, 1 ahli desain pembelajaran, 1 ahli media pembelajaran, 3 siswa untuk uji perorangan, dan 6 siswa untuk uji kelompok kecil. Metode dari pengumpulan data yang digunakan, yaitu: (1) kuisioner/angket, (2) wawancara (3) observasi. Rancang Bangun e-komik Pendidikan adalah meliputi 5 tahapan: tahap analisis (analysis), Tahap perancangan (design), Tahap pengembangan (development), Tahap implementasi (implementation), Tahap evaluasi (evaluation).  (2) e-komik pendidikan ini valid dengan: (a) hasil review ahli isi mata pelajaran menunjukkan e-komik pendidikan berpredikat sangat tinggi (1,00). (b) hasil review ahli desain pembelajaran menunjukkan bahwa e-komik pendidikan ini mendapatkan berpredikat yaitu baik (81,66%) (c) hasil review dari ahli media pembelajaran menunjukkan e-komik pendidikan ini mendapatkan berpredikat baik (89%). (d) hasil review dari uji perorangan menunjukkan e-komik pendidikan ini mendapatkan berpredikat sangat baik (94,86%) (e) dan hasil review dari uji kelompok kecil menunjukkan e-komik pendidikan ini mendapatkan berpredikat baik (89,99%). Dari hasil penelitian ini menunjukkan bahwa E-komik pendidikan yang mengutamakan pendidikan karakter layak untuk diterapkan diharapkan dapat meningkatkan motivasi siswa dalam belajar, sehingga dapat meningkatkan hasil belajar siswa.
Meningkatkan Hasil Belajar Biologi Melalui E-Modul Berbasis Problem Based Learning
Authors: Pramana Made Wisnu Adi , Jampel I Nyoman , Pudjawan Ketut
Published: October 2020

Minimnya media inovatif dalam proses pembelajaran memberikan dampak yang signifikan pada penurunan hasil belajar siswa karena mereka merasa bosan dalam proses pembelajaran. Hal tersebut menjadi dasar yang mendorong dilaksanakannya penelitian ini. Penelitian ini bertujuan untuk mendeskripsikan proses bangun dan validitas E-modul berbasis PBL. Jenis penelitian ini adalah penelitian pengembangan dengan model ADDIE yang terdiri dari lima tahapan yaitu analisis, desain, pengembangan, implementasi dan evaluasi. Metode yang digunakan untuk pengumpulan data yaitu observasi, wawancara, dan kuesioner. Teknik analisis data yang digunakan yaitu analisis deskriptif kualitatif dan analisis deskriptif kuantitatif. Rancangan E-modul berbasis PBL valid dengan: (a) pembelajaran blended valid dengan: (a) hasil review ahli pelajaran dengan kualifikasi sangat baik (90,6%), (b) hasil review ahli desain pembelajaran dengan kualifikasi sangat baik (97,1%), (c) hasil review ahli media pembelajaran dengan kualifikasi sangat baik (92,5%), (d) hasil uji coba perorangan dengan kualifikasi sangat baik (95%), (e) hasil uji coba kelompok kecil dengan kualifikasi sangat baik (95%). Jadi, penelitian ini menunjukan bahwa validitas E-modul berbasis problem based learning pada kulifikasi sangat baik dan layak untuk digunakan dalam proses pembelajaran.
Pengaruh Model Pembelajaran Somatic, Auditory, Visualization, Intellectualy Berbantuan Multimedia Terhadap Kompetensi Pengetahuan IPA Kelas V
Authors: Lestari N. M. D. D. , Wiyasa I K. N. , Manuaba I. B. S.
Published: October 2020

Penelitian ini bertujuan untuk menganalisis pengaruh model pembelajaran Somatic, Auditory, Visualization, Intellectualy (SAVI) berbantuan multimedia terhadap kompetensi pengetahuan IPA Kelas V. Penelitian ini merupakan penelitian eksperimen semu dengan rancangan Non-equivalen Posttest Only Control Group Design. Populasi dalam penelitian ini adalah kelas V SD yang berjumlah 226 siswa, sedangkan sampel berjumlah 76 siswa ditentukan dengan teknik cluster random sampling. Pengumpulan data kompetensi pengetahuan IPA dilakukan dengan memberikan posttest dalam bentuk tes objektif yang berjumlah 36 butir. Data yang diperoleh dianalisis menggunakan uji-t polled varians. Berdasarkan hasil analisis diperoleh thitung = 4,51 yang kemudian dibandingkan dengan ttabel pada taraf signifikansi 5% dengan dk = 74 yaitu 2,00. Hasil analisis hipotesis menunjukkan thitung = 4,51 > ttabel = 2,00, sehingga H0 ditolak dan Ha diterima. Jadi, dapat disimpulkan bahwa terdapat pengaruh yang signifikan model pembelajaran SAVI berbantuan multimedia terhadap kompetensi pengetahuan IPA kelas V SD.
La inclusión de niños sordos en educación básica en una escuela de México mediante el diseño de recursos digitales
Authors: Trejo Muñoz Paloma , Martínez Pérez Sandra
Published: October 2020

La gran variedad de situaciones a las que se enfrentan las personas sordas desde el nacimiento las ha llevado a diferentes tipos de escolarización. El sistema educativo mexicano ha generado diversos procesos de inclusión educativa sustentados en los derechos de los individuos. Entre las ofertas educativas a nivel básico, en el estado de Querétaro, en la extensión del Instituto Queretano Marista (EIQM), se ha iniciado un estilo de inclusión a través de la lengua de señas mexicana (LSM) y la enseñanza de español.

El objetivo de esta investigación fue diseñar y aplicar una herramienta digital para la enseñanza del español de los alumnos sordos en educación básica. El trabajo se realizó en cuatro fases utilizando la investigación basada en el diseño (IBD). La primera fase estuvo enfocada al análisis de problemas, la segunda consistió en el desarrollo de soluciones e innovaciones tecnológicas que pudieran favorecer la enseñanza de español, la tercera consistió en la aplicación de las soluciones de forma iterativa (es decir, a modo de prueba y error) y la última fase permitió enmarcar los principios de diseño acordes a las necesidades del alumnado. El desarrollo de los recursos digitales incluyó la realización de animaciones 2D, videos y juegos. El equipo de profesionales estuvo conformado por intérpretes educativos, personas sordas y profesores de grado.

Los primeros resultados obtenidos demuestran cómo las herramientas digitales son complementos que se aplican en el aula para favorecer los procesos de aprendizaje del alumnado sordo y un acompañamiento a profesores y tutores para la enseñanza de la lengua española. La investigación expone que las herramientas digitales basadas en el juego, recursos visuales y kinestésicos, así como la evaluación procesual favorecen la atención y la repetición para la comprensión de la segunda lengua en alumnos sordos. La investigación demuestra que no solo la tecnología, sino también la cultura pueden ofrecer oportunidades para el aprendizaje de las personas sordas.
A New Way to Promote Islamization of Science: I-SETS Design for Pre-Service Science Teachers
Authors: Imaduddin Muhamad
Published: October 2020

The development of science, especially natural science apart from religion ultimately raises a theological problem. The intersection between science and religion is contained in the National Curriculum respecting religious attitudes. Educators are expected to present meaningful integrated science to equip learners with skills to participate fully in society. This study aims to design an I-SETS (Islamic-Science, Environment, Technology, and Society) integrated learning for pre-service science teachers. The literature study was used in studying western and Islamic science, Golshani’s Islamization of science paradigm and I-SETS vision. The design is based on learning levels: I-SETS foundation, I-SETS issues awareness, I-SETS issues investigation, and action skills development. This design is expected to be an alternative raw model that will be applied by pre-service science teachers at various levels.
Validation of Molecular Markers Genetically Linked to S-Cytoplasm and Restoration-of-fertility (Rf) Loci in Hot Pepper (Capsicum annuum L.)
Authors: K K Jessy Mol , D C Lakshmana Reddy , Y B Manoj , K Madhavi Reddy
Published: October 2020

Existence of CGMS system in hot pepper is due to the rearrangements in the mitochondrial genome and is largely used in economized and pure F 1 hybrid seed production around the world. The orf456, a new ORF present at flanking region of the coxII gene at the 3’ end, was distinguished male sterile cytoplasm in hot peppers along with atp6-2gene. In the current study, eighteen pepper genotypes (nine each of A and corresponding B lines) of varied origin were used to validate with two male sterile cytoplasm (S-cytoplasm) specific sequence characterised amplified region (SCAR) markers viz., atp6-2 (875 bp) and orf456 (456 bp) and one restoration-of-fertility (Rf) locus specific marker, CRF (550 bp). The results clearly showed that the presence of CMS-S-cytoplasm and absence of restoration-of-fertility (Rf) gene in the pepper genotypes studied and is comparable with the phenotypic data. In view of the outcomes it has been reasoned that the accessible S and Rf markers available in the public domain are reproducible and can be promptly utilized for marker assisted selection (MAS) in hot pepper crop improvement program.
Pengaruh Penerapan E-Filing pada Kepatuhan WPOP dengan Sosialisasi Perpajakan dan Pemahaman Internet sebagai Variabel Pemoderasi
Authors: Laksmi Puspita Yanti Putu , Ery Setiawan Putu
Published: October 2020

This study aims to determine the effect of the application of e-filing on compliance of individual taxpayers in North Badung Primary Tax Office with tax dissemination and internet understanding as moderating variables. The number of samples used in this study were 100 respondents out of 26,624 populations of individual taxpayers in North Badung Primary Tax Office in 2019. The data analysis technique used are simple linear regression test and the Moderated Regression Analysis (MRA) interaction test. The results showed that the application of e-filing has a positive and significant effect on the compliance of individual taxpayers in North Badung Primary Tax Office. Tax socialization and internet understanding was not able to moderate the effect of implementing e-filing on the Obligatory Compliance of Individuals in North Badung Primary Tax Office.

Keywords: E-Filing; Tax Dissemination; Internet Understanding; Personal Taxpayer Compliance.
Pengaruh Pengetahuan Perpajakan, Sosialisasi Perpajakan, dan Penerapan Layanan SAMSAT Keliling pada Kepatuhan Wajib Pajak
Authors: Ardiyanti Ni Putu Mita , Supadmi Ni Luh
Published: October 2020

The research aims to examine the factors that can affect taxpayer compliance by referring to the Attribution theory. These factors are taxation knowledge, taxation socialization and mobile SAMSAT services. The SAMSAT Office in Bangli Regency was chosen as a place of research. The number of respondents taken was 100 taxpayers using the accidental sampling method. Data collection using a questionnaire, then analyzed by multiple linear regression test. The analysis shows that tax knowledge, tax socialization, and mobile SAMSAT services have a positive effect on taxpayer compliance. Regional Revenue Agency of Bali Province should provide periodic outreach, as well as increase the location and schedule of mobile SAMSAT services to increase taxpayer compliance.

Keywords: Taxation Knowledge; Tax Socialization; SAMSAT Mobile; Taxpayer Compliance.
Etika Akuntan Perusahaan dalam Praktik Manajemen Laba Ditinjau dari “Kauffshandlung und Wucher”
Authors: Arjuna Bucek Jalu Prasetyo , Bernawati Yustrida
Published: October 2020

This research was inspired by an article that contained criticism as well as advice in the Middle Ages, kauffshandlung und wucher, written by a Religious Reformer, Martin Luther. Luther's advice consists of four values: being fair, sincere, ready to take risks, and thinking before acting. These values are then brought into earnings management practices because these practices are prone to information manipulation. Using a phenomenology approach, structured interviews were conducted with two Corporate Accountants involved in earnings management practices. The results of this study show that the four values contained in Luther's advice exist and are applied in Corporate Accountants, especially in earnings management practices, despite the various obstacles faced by Accountants. They continue to strive to meet these values.

Keywords: Righteous; Sincere; Take Risks; Thinking Before Acting; Kauffshandlung Und Wucher; Corporate Accountants.
Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance pada Kinerja Bank Perkreditan Rakyat di Kabupaten Badung
Authors: Sukardika I Wayan , Wahyu Purna Anggara I Wayan Gde , Andika Pradnyana Wistawan I Made
Published: October 2020

Transparency, accountability, responsibility, independence and fairness are basic principles in implementing GCG. This study used a survey method with a questionnaire technique that was distributed to 37 BPRs. The sample used was 74 and each of them was taken two respondents from each BPR in the financial section and in the general section in Badung Regency. Determination of the sample using purposive sampling method. The analysis technique used is a simple linear regression analysis using SPSS. This study shows the results that the application of the principles of good corporate governance which includes transparency, accountability, responsibility, independence and fairness has a positive effect on the performance of Rural Credit Banks in Badung Regency.

Keywords: Good Corporate Governance; Balanced Scorecard; The Performance.
Pengaruh PPN, PKB Tarif Progresif, dan Pendapatan WP pada Daya Beli Konsumen Kendaraan Bermotor
Authors: Bella Lestari I G. A. , Yenni Latrini Made
Published: October 2020

Consumer purchasing power can be influenced by several factors, especially when purchasing motor vehicles is the existence of VAT and Progressive PKB rates that are imposed when buying a motorized vehicle. This study aims to review the imposition of VAT, PKB Progressive Rates, and WP income on consumer purchasing power for the purchase of motor vehicles. The research took place in the SAMSAT office with the city of Denpasar. This study amounted to 100 respondents. Multiple linear regression is an analysis technique used in this study. Referring to the results of the analysis found that the effect of value added tax and income WP has a significant influence on purchasing power. Whereas progressive tariff PKB does not influence consumer purchasing power. This research confirms the theory of the principle of purchasing power and the theory of prestige.

Keywords: VAT; Motor Vehicle Tax with Progressive Rates; Taxpayer Income; Purchasing Power.
Aktivitas Hedging dengan Instrumen Derivatif dan Nilai Perusahaan
Authors: Pramana A.A. Gede Indra , Yasa Gerianta Wirawan
Published: October 2020

The increase of exchange rate fluctuation pushes firms to form an optimal risk management. Risk management, especially in the form of hedging activity with derivative instrument has moved from pure risk mitigation to value creator for firm. The purpose of this study is to determine the effect of hedging activity with derivative instrument on firm value. This study was conducted on nonfinancial firms listed on Indonesia Stock Exchange during the period of 2013-2017. Sample of 183 firms was obtained through nonprobability sampling technique with purposive sampling method. Data collection was done with nonparticipant observation. Analysis technique used in this study is multiple linear regression analysis. Based on analysis result, hedging activity with derivative instrument has a positive effect on firm value.

Keywords: Hedging; Derivative Instrument; Risk Management; Firm Value.
Understanding the Meanings and Factors Motivating Academic Fraud: Exploration in Accounting Students
Authors: Dephiena Sukma
Published: October 2020

The purpose of this research is to depict the understanding of academic fraud and to elaborate the motivation to the perpetrators. This research uses qualitative approach with doing phenomenology variation of qualitative research with interview and literature documentation as the data collection method. The result of this research reveals the academic fraud conducted by the accounting student in breaking the rules, the existence of fraud culture that make student doing the academic fraud, and the ambition that motivate students to do fraud. Therefore, ambition as the motivation factor which underlined the academic fraud can be reduced by increasing the supervising more than usual. In line with the result of research that hopefully can be more contribute in to academic institution for make a better methods to decreasing the number of cheater.

Keywords: Academic Fraud; Student Ethics; Fraud Definition; Fraud Motivation.
Keberhasilan Implementasi Penggunaan Sistem Informasi Manajemen dan Akuntansi Barang Milik Negara dan Kinerja Individu
Authors: Ardyanti Ni Wayan , Ariyanto Dodik
Published: October 2020

This study aims to determine the effect of the use of information systems and user satisfaction on employee performance. This research was conducted at the KPKNL Work Unit in Denpasar. The sampling method used in this study is nonprobability sampling based on saturated sampling technique. The analysis technique used is multiple linear regression analysis. The results of the analysis of this study stated that the quality of the system, the quality of information, the quality of collaboration and the quality of service had a positive and significant effect on system use and user satisfaction, and the use of the system and user satisfaction had a positive and significant effect on the performance of KPKNL work unit employees in denpasar area.

Keywords: System Usage; User Satisfaction; Employee Performance; Simak BMN.
Pengaruh Penerapan Prinsip-Prinsip Good Corporate Governance dan Budaya Tri Hita Karana pada Kinerja Keuangan
Authors: Bali Sakhya Prawira I Gusti Ngurah Gede , Rasmini Ni Ketut
Published: October 2020

The purpose of this study was to examine the effect of the principles of good corporate governance and the tri hita karana culture on financial performance. The study was conducted in all savings and loan cooperatives in Tabanan district. The respondents in this study were the chairman, secretary, and treasurer of the cooperative. The population in this study amounted to 86 cooperatives. The samples in this study were 71 cooperatives obtained by the proportionate stratified random sampling method. Data collection was carried out by distributing questionnaires and the analysis technique used multiple linear regression analysis. The results showed that the principles of good corporate governance and tri hita karana culture had a positive effect on financial performance. This means that the better the application of the principles of Good Corporate Governance and the culture of tri hita karana in Savings and Loan Cooperatives in Tabanan Regency, it will tend to improve the financial performance of these cooperatives.

Keywords: Financial Performance; Principles of Good Corporate Governance; Tri Hita Karana Culture.
Pengaruh Pengalaman Kerja, Kompetensi dan Integritas Auditor Terhadap Kualitas Hasil Audit
Authors: Cahyadi Wiranata Kusuma Made , Eka Damayanthi I Gst Ayu
Published: October 2020

The Asean Economic Community (MEA) is one of the triggers of economic development in Indonesia. Many companies in Indonesia are going public. So it is necessary for financial statements that are honest, reasonable and do not mislead the wearer. One of the policies that can be taken is by auditing the financial statements by the auditor. This study aims to determine the effect of work experience, competence, and auditor integrity on the audit quality. The object of the research is the quality of the audit results in KAP in Bali. The sampling technique was purposive sampling, namely the technique of determining samples with certain considerations. The sample was 65 auditors with 42 statements. Based on the results of the analysis, Work Experience has a negative influence on the Audit Quality, Competence has a positive influence on the Audit Quality, and auditor Integrity has a positive influence on the Audit Quality.

Keywords: Work Experience; Competence; and Auditor Integrity.
Ethics of Leadership in Sivagama Text
Authors: Suamba Ida Bagus Putu
Published: October 2020

Ethics of leadership has been dominated by western views about ruling a country; hence marginalizing local cultural ethics of leadership in practice. This paper explores the ethics of leadership as contained in the Balinese text ?iv?gama composed by Ida Pedanda Madé Sidêmên (1858–1984) and its relevance for the modern era. Data was taken from lontar palm-leaf manuscripts and analyzed in a qualitative way focusing on the conception of nava natya (nine ethical principles) of leadership. Also included was the pañca visaya, five external objects and the corresponding senses, which can cause harm when facing enemies. In the past, these ethical principles were used as the basis upon which the royal system of governance was practiced for the welfare of all. This concept is still relevant nowadays as long as service is considered to be a human virtue. The research results thus offer a contribution to the study of leadership ethics in the Old Javanese tradition.