bluuebunny/crossref_metadata_2025 huggingface dataset:
Winners and Losers from a Commodities-for-Manufactures Trade Boom
Authors: Costa Francisco J M , Garred Jason , Pessoa João Paulo
Published: June 2019

A recent boom in commodities-for-manufactures trade between China and other developing countries has led to much concern about the losers from rising import competition in manufacturing, but little attention on the winners from growing Chinese demand for commodities. Using census data for Brazil, we find that local labour markets more affected by Chinese import competition experienced slower growth in manufacturing wages between 2000 and 2010. However, we observe faster wage growth in locations benefiting from rising Chinese commodity demand during the same period.
PENERAPAN E-FILING, E-BILLING DAN PEMERIKSAAN PAJAK TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KPP PRATAMA MEDAN POLONIA
Authors: Arifin Syamsul Bahri , Syafii Indra
Published: June 2019

This study aims to determine and analyze the effect of the application of e-filling, e-billing and tax audit on individual taxpayer compliance in Medan Polonia KPP. The sample used in this study as 100 Individual taxpayers in the Polonia Medan Primary Tax Office area. This study uses a quantitative analysis method that explains the state of the variables studied using statistical data. All indicators from this study should pass the validity test and data reality, the classical assumption test and final hypothesis test. The results of this study indicate that there are insignificant effects from free variables in the form of the application of e-filing, application of e-billing and tax audits of individual taxpayer compliance at Medan Polonia Tax Office. The ability of the three independent variables in explaining the dependent variable is very small, which is only 3% while the remaining 97% is explained by other variables were not included in this research model.
PERANCANGAN SISTEM INFORMASI AKUNTANSI METODE SINGLE STEP UNTUK MENGHITUNG LABA RUGI STUDI KASUS PADA CHAMPION GYM CIREBON
Authors: Suwandi Suwandi , Asfi Marsani , Firlisia Viona , Chandra Sylvia
Published: June 2019

This study discuss the problems in Champion Gym that are related to accounting records is the calculation of the income statement still using manual methods, not using a computerized system that complies with accounting standards. So that makes it difficult for management in terms of calculating the income statement every month. The purpose of this study was to create a Profit and Loss Report Calculation System Application Using Single Step Method, which is expected to help Champion Gym management in calculating the company's profit / loss for each period .. The profit and loss calculation application using the Single Step Method can facilitate the management of Champion Gym in calculate income, costs and profit / loss generated each period. So that Champion Gym management can find out in real terms about the company's profit / loss every accounting period. The results of this system are expected to have an impact on the efficiency and effectiveness of Gym operations and obtain an accurate income statement through maximum profit.
PENGARUH PRAKTIK PERATAAN LABA PADA PERUSAHAAN TAMBANG YANG TERDAFTAR DI BURSA EFEK INDONESIA
Authors: Kurnia Sari Ayu , Saputra Hendra , Nainggolan Wichita Ghekesia
Published: June 2019

The aims of the research to know and analyze about whether the size of the company and profitability have a significant and partial or simultaneously effect on income smoothing practices. The typical data of research is secondary data with a quantitative approach. The population of this research were 12 mining companies which was listed in the Indonesia Stock Exchange from 2012-2016. The methodology of the the sample using census criteria, the total sample that was used 60 data. The analysis method used the classical assumption test, multiple linear regression, determination test, t test (partial test), and f test (simultaneous test). The results of this research shows that company size and profitability did not partially affect the practice of income smoothing. Meanwhile when it saw from simultaneoussize of the company and profitability have a significant effect on income smoothing practices (Case study of mining companies listed on the Indonesia Stock Exchange).
PENGARUH PAJAK DAERAH DAN RETRIBUSI TERHADAP PENDAPATAN ASLI DAERAH KABUPATEN/KOTA DI SUMATERA UTARA
Authors: Rizqy Ramadhan Puja
Published: June 2019

This study is objected to find out and analyze the effect of local taxes on districts/cities regional revenue in North Sumatra; to find out and analyze the effect of regional retribution on districts/cities regional revenue in North Sumatra; and to find out and analyze the effect of regional taxes and regional retribution simultaneously on regional revenues in districts/cities in North Sumatra. The population in this study is audited financial statements in all districts/cities government in North Sumatra, which 33 districts/cities in the period 2016, 2017 and 2018. The samples were selected using the census method. Data is processed using multiple linear regression statistical test methods. The results of this study proved the local taxes affect the district/cities regional revenue in North Sumatra. Therefore, the regional retribution and regional have a simultaneous effect on on regional revenues in districts/cities regional revenue North Sumatera.
Model Inovasi Kolaboratif dalam Implementasi Program Open Data: Tantangan dan Manfaatnya bagi Publik
Authors: Safaria Anne Friday , Widianingsih Ida , Muhtar Entang Adhy , Irawati Ira
Published: June 2019

Open Data (OD) is data that is publicly available and free for anyone to use, reuse and redistribute. The Bandung City Government is the first municipality government in Indonesia to implement OD programs as a form of public service in the digital era. Although E-government practices have been applied to public services provided by various Central and Regional government agencies in Indonesia, in general there are still obstacles related to the extent to which the data can be accessed and used-reused by the public for various purposes. The study conducted in the Bandung Municipality Government was directed at efforts to find an effective OD innovation management model in the public sector by using qualitative methods with a case study strategy. Based on field findings, the OD program carried out at the Bandung Government is a collaboration of multiple actors and stakeholders (communities, private sector, NGOs) starting from the initiation stage up to its implementation. In this case, the Bandung City Government together with the various parties involved built an Open Data ecosystem that aims to produce credible data for decision making, and create a more transparent and accountable government. The implementation of this program has not been fully effective because the implementation has not been optimally integrated in Public Information Services (LIP). This has implications for the mechanism of unclear and non-smooth coordination and communication between fields and between Regional Government Work Units (SKPD) which are responsible for implementing OD and LIP. The stuation raises different views on the selection and display of data published (information dissemination).
Persepsi Masyarakat terhadap Kinerja Pelayanan dalam Program Percepatan Peningkatan Cakupan Kepemilikan Dokumen Kependudukan di Kabupaten Klungkung
Authors: Dharmanu I Putu , Wijaya Komang Adi Sastra
Published: June 2019

Klungkung Regency as one of the regencies in Bali that has land and islands, the problem faced is the low coverage of ownership documents. Therefore, the Klungkung Regency Population and Civil Registry Service implements the Program to Accelerate Increasing Scope of Population Document Ownership, the policy being an innovative step in overcoming population services in Klungkung Regency. Based on these problems, in this study we want to analyze community perceptions of service performance in the P3CKDK in Klungkung Regency. The method used in this study is the mix methods, namely using quantitative methods in public perception then proceed with qualitative methods to explore existing data. Based on the results of the analysis show that the service performance that gets the highest public response (tends to strongly agree) is the empathy index. While other indices in service performance also received a positive response from the public. Furthermore, public perceptions related to program performance from various indices tended to strongly agree. The index that gets the highest rating is the program access index. Correlation between service performance and program performance results in a positive correlation which means that if one indicator increases the associated indicator will also increase. Based on the tests conducted, it shows that service responsiveness with program performance produces the highest correlation, while the lowest correlation is assurance with program performance.
Pengamatan Lingkungan Pengelolaan Pasar Tradisional di Kabupaten Sumedang
Authors: Sudrajat Arip Rahman , Sumaryana Asep , Buchari Raden Ahmad , Tahjan Tahjan
Published: June 2019

This research is about observing the environment in managing Traditional Markets in Sumedang Regency. Problems involving external analysis are characterized by a lack of representation of facilities and infrastructure and limited storage of work documents, while internal analysis is characterized by assigning tasks to employees that are not based on the competencies of each employee. The theory used refers to the stages in strategic management that refer to one element of the four basic elements of strategic management, namely environmental observation. The method in this study uses a qualitative approach. The results showed that in the external analysis aspect carried out by the Department of Cooperatives, Small and Medium Enterprises, Trade and Industry of Sumedang Regency, not yet fully able to analyze the external conditions, namely the work environment and social environment in the Cooperative, Small and Medium Enterprises, Trade and Industry Sumedang Regency is to be used as a strength or carrying capacity in the implementation of strategic management of Traditional Market management in Sumedang Regency, marked by facilities and infrastructure to support a limited working environment and social environment that still leaves social problems from the weak handling of garbage and placement of street vendors. While internal analysis on cultural aspects must be improved in terms of employee work discipline and human resource competencies must be improved according to work completion requirements.
Pengaruh Harga, Kualitas Pelayanan, dan Inovasi Desain Terhadap Loyalitas Pembelian Merk Minorfighters
Authors: Panjaitan Roymon
Published: June 2019

The increasing growth of retail products in Indonesia has led to the increasing level of competition in the retail business faced by domestic products. The usefulness of this research is to detect the influence of price levels, service quality and design innovation on purchase loyalty that exists in the Minorfighters brand. The researcher took a sample of 87 respondents using the purposive sampling method. Data collection using questionnaires and interviews. Data is processed using validity test, reliability test, cross tabulation analysis, correlation coefficient, coefficient of determination, simple and multiple regression analysis, and significance test. The results showed that the existence of price factors, service quality and design innovations that positively influence purchase loyalty. Design innovation variables have a greater influence on purchase loyalty. This result is the initial hypothesis of the authors examined in this paper.
Tinjauan Yuridis terhadap Tindak Pidana Pembunuhan Berencana Menggunakan Besi Padat di Medan Tinjauan Kasus Nomor 2305/Pid.B/2017/Pn.Mdn
Authors: Simbolon Vera Eva Bonita , Simarmata Meri , Rahmayanti Rahmayanti
Published: June 2019

Penelitian ini bertujuan, untuk  mengetahui faktor – faktor apa saja yang menyebabkan terjadinya pembunuhan berencana dan pertanggungjawaban pelaku tindak pidana pembunuhan berencana berdasarkan KUHP. Metode penelitian digunakan secara yuridis normatif. Pengumpulan data diperoleh dari studi kepustakaan dan putusan pengadilan. Hasil penelitian dan pembahasan ini menunjukkan bahwa faktor yang menyebabkan seseorang melakukan tindak pidana pembunuhan berencana menggunakan besi padat bersumber dari faktor eksternal yaitu faktor agama, keluarga, pendidikan dan faktor internal  yaitu faktor ekonomi, lingkungan, obat-obatan terlarang dan media sosial. Upaya penanggulangan yang dilakukan terhadap kejahatan pembunuhan berencana menggunakan besi padat dilakukan dengan sarana non-penal dan penal secara preventif maupun represif.
Analisis Yuridis Putusan Praperadilan dalam Perspektif Sistem Peradilan Pidana
Authors: Darwin Darwin , Dahlan Dahlan , Suhaimi Suhaimi
Published: June 2019

Tujuan penulisan tesis ini untuk mengetahui perluasan kewenangan praperadilan diluar KUHAP serta akibat hukum terhadap putusan praperadilan dalam perspektif sistem peradilan pidana. Data yang diperoleh dalam penulisan skripsi ini dilakukan dengan penelitian kepustakaan. Penelitian kepustakaan dilakukan dengan cara mencari literatur (buku-buku), makalah, dan data yang diperoleh di internet atau bahan hukum yang terkait dengan pembahasan serta dokumentasi hukum mencari peraturan perundang-undangan yang mengatur tentang segala hal yang berkaitan materi pembahasan.  Hasil penelitian menjelaskan Sebelum Mahkamah Konstitusi (MK) menjatuhkan putusan Nomor 21/PUU-XII/2014 sejatinya terdapat beberapa putusan hakim praperadilan yang juga telah yang memperluas kewenangan praperadilan dalam Pasal 77 KUHAP. Perluasan obyek Praperadilan tersebut menimbulkan akibat hukum antara lain Penyitaan, Penggeledahan dan Pemblokiran Rekening, Pelepasan Police Line atas Fasilitas Umum, Penetapan Tersangka sehingga lembaga praperadilan dalam proses pembuktiannya berpotensi terlalu jauh masuk dan ikut menguji pokok perkara yang harusnya baru diuji di proses pembuktian di persidangan.
PROFITABILITAS, DAN UKURAN PERUSAHAAN SEBAGAI FAKTOR PENENTU LEVERAGE PERUSAHAAN DI INDONESIA
Authors: Qusibah Vio Loren , Yusra Irdha
Published: June 2019

The study conducted to enhance the knowledge about the influence of profitability and firm size to the Leverage. The population is all companies which are listed in Indonesia Stock Exchange in 2013-2017 periods. The sample collection technique has been carried out by using purposive sampling method and based on the predetermined criteria, 114 companies have been selected as samples. The data of the financial statement of the companies has been obtained from the official website of IDX. The analytical method used is regression analysis of panel data. The study show that profitability and firm size have negative and significant influence on leverage in Indonesia
MOTIVASI TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN DAN DISIPLIN KERJA SEBAGAI VARIABEL MEDIASI PADA DINAS PERTANIAN DAN KETAHANAN PANGAN, KABUPATEN TEGAL
Authors: Sulaefi Sulaefi
Published: June 2019

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh motivasi terhadap kinerjakaryawan, dengan kepuasan kerja dan disiplin kerja sebagai variabel mediating dalam DepartemenPertanian dan Ketahanan Pangan (DKPP), Kabupaten Tegal. Teknik pengambilan sampel dalampenelitian ini adalah sampel jenuh. Seluruh pegawai PNS di DPKP Kabupaten Tegal sebanyak 41orang diberi kuesioner. Data dari penelitian ini diuji dan dianalisis dengan menggunakan Smart-PLS.Kesimpulan yang diperoleh adalah motivasi berpengaruh signifi kan terhadap kepuasan kerja, dankesimpulan kedua adalah motivasi berpengaruh signifi kan terhadap disiplin kerja. Kesimpulan ketigaadalah motiavtion yang berpengaruh secara signifi kan terhadap kinerja. Kesimpulan keempat adalahkepuasan kerja tidak mempengaruhi disiplin kerja, dan kesimpulan kelima adalah kepuasan kerjajuga tidak berdampak pada kinerja. Kesimpulan keenam adalah kedisiplinan penyimpangan kinerja.Penelitian ini juga menyimpulkan bahwa disiplin kerja merupakan variabel yang memediasi hubunganantara motivasi terhadap kinerja Departemen Pertanian dan Ketahanan Pangan Kabupaten Tegal.
FAKTOR-FAKTOR YANG MEMPENGARUHI RETURN SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI TAHUN 2011 – 2014
Authors: Rinawati Tri , Santoso Aprih
Published: June 2019

Tujuan dari penelitian ini adalah untuk menguji dan menganalisis pengaruh laba akuntansidan arus kas operasi terhadap return saham melalui harga saham pada perusahaan manufaktur yangterdaftar di BEI Tahun 2011 – 2014. Data yang digunakan dala penelitian ini adalah data sekunderberupa laporan keuangan perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia periode 2011- 2014. Data tersebut berupa laporan keuangan yang dapat diperoleh dari Indonesia CapitalMarket Directory (ICMD), website BEI www.idx.co.id serta dari berbagai sumber-sumber lain yang dapatmendukung penelitian ini. Populasi dalam penelitian ini adalah perusahaan manufaktur yang terdaftardi BEI periode 2011 - 2014. Sampel dalam penelitian ini diambil dengan teknik pengambilan sampelmenggunakan purposive sampling. Dari hasil pengujian dan analisa terhadap data dapat disimpulkanbahwa laba akuntansi dan arus kas operasi secara langsung dan tidak langsung tidak berpengaruhterhadap return saham melalui harga saham dengan menunjukkan hasil yang tidak signifi kan.indo
IMPLEMENTASI BRINETS TERHADAP KINERJA PEGAWAI DENGAN PERCEIVED ENJOYMENT DAN COMPUTER PLAYFULNESS SEBAGAI VARIABEL MODERATING
Authors: Widianingsih Rini , Primasari Dona , Sunarmo Agus
Published: June 2019

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem informasi online BRI(BRINETS) terhadap kinerja karyawan dengan perceived enjoyment and computer playfulness sebagaivariabel moderating. Penelitian ini merupakan penelitian empiris dengan teknik sampling sensus. Datadiperoleh dari 38 responden karyawan PT. BRI Banyumas. Data diolah dengan menggunakan SPSS. Hasilpengujian hipotesis menunjukkan bahwa semua hipotesis diterima. Hasil pengujian hipotesis pertama dankedua menunjukkan bahwa penerapan sistem informasi online BRI (BRINETS) berpengaruh terhadapkinerja karyawan, dan perceived enjoyment and computer playfulness dapat memoderasi pengaruhpenerapan sistem informasi online BRI (BRINETS) terhadap kinerja karyawan
Implementasi Software Akuntansi Pemerintah Daerah terhadap Kinerja Organisasi Pemerintah Kabupaten Banyumas dengan Computer Anxiety sebagai Variabel Moderating
Authors: Widianingsih Rini , Sunarmo Agus , Chriswanto Chriswanto
Published: June 2019

Penelitian untuk menguji pengaruh implementasi software akuntansi pemerintah terhadapkinerja organisasi dengan computer anxiety sebagai variabel moderating, merupakan studi empirisdengan mail survey sebagai teknik pengumpulan data sampel melalui penyebaran kuesioner danmendatangi langsung wilayah sampel yang dapat dijangkau (personally administered questionnaire).Data diperoleh dari 98 responden pegawai pemerintah Kabupaten Banyumas. Data diolah menggunakanprogram SPSS versi 17.0. Hasil penelitian menunjukkan bahwa: (1) implementasi software akuntansipemerintah tidak signifi kan berpengaruh terhadap kinerja organisasi, dan (2) computer anxiety terbuktisebagai variabel moderating yang memoderasi pengaruh implementasi software akuntansi pemerintahterhadap kinerja organisasi.
PENERAPAN PRINSIP-PRINSIP GOOD GOVERNMENT GOVERNANCE, SISTEM PENGENDALIAN INTERN PEMERINTAH, DAN KOMPETENSI SDM TERHADAP KINERJA APARATUR PEMERINTAH DAERAH
Authors: Sunarmo Agus Sunarmo , Widianingsih Rini Widianingsih , Pratiwi Umi Pratiwi , Hidayat Taufik Hidayat
Published: June 2019

Penelitian ini bertujuan untuk menganalisis: (1) pengaruh penerapan prinsip-prinsip good governmentgovernance terhadap kinerja (manajerial) aparatur pemerintah daerah, (2) pengaruh sistem pengendalian intern pemerintah terhadap kinerja (manajerial) aparatur pemerintah daerah, dan (3) pengaruh kompetensi sumber daya manusia terhadap kinerja (manajerial) aparatur pemerintah daerah. Data tanggapan 70 responden dari 28 sampel SKPD menunjukkan bahwa Penerapan Prinsip-prinsip Good Government Governance berpengaruh secara tidak signifikan terhadap kinerja (manajerial) aparatur pemerintah daerah. Sistem pengendalian intern pemerintah dan kompetensi sumber daya manusia secara signifikan berpengaruh positif terhadap kinerja (manajerial) aparatur pemerintah daerah. Hal tersebut menunjukkan bahwa sistem pengendalian intern pemerintah dan kompetensi sumber daya manusia diperlukan untuk meningkatkan kinerja (manajerial) aparatur pemerintah daerah.
DETEKSI KRISIS KEUANGAN PERUSAHAAN SEKTOR PERBANKAN DI INDONESIA
Authors: Dati Qidida Sela , Mirzayatiq Kholisa , Fitriana Citra Agis , Raharja Bayu Sindhu
Published: June 2019

Altman Z-Score is a method of scoring bankruptcy. The bankruptcy prediction method that will be used in this study is the Altman Z-Score method that is in accordance with the financial ratios which also have a cut-off point to determine the value of bankruptcy. This study uses five ratios, that is Capital Adequacy Ratio (CAR) to the Asset Sector (X1), Earnings Balance on Total Assets (X2), EBIT to Total Assets (X3), Market Value of Debt Book Value (X4), and Interest Income on Total Assets (X5). This research is a descriptive study conducted on 32 banks listed on the Indonesia Stock Exchange. Financial reports for 2013-2016 Taken from the official website of the Indonesia Stock Exchange (IDX) and the Indonesian Capital Market Directory (ICMD) then bankruptcy analysis is used the Altman Z-Score modification model. Based on the results of research and discussion that has been carried out, it can be concluded from 2013-2016 that banks in a healthy condition is 22.66%, banking in gray areas or gray is 34.38%, and bankrupt is 42.97 %.
INVESTOR PERLU MENGINDENTIFIKASI INDEKS SAHAM USA UNTUK MEMPREDIKSI FLUKTUASI IHSG: LINCOM ANALYSIS
Authors: Widianto Tri , Khristiana Yenni , Murti Nugroho Wisnu
Published: June 2019

First objective of this study is to identify the influence of the fluctuations in the entire United States stock index on the Indonesian Composite stock Index. The results of thisstudy be used to predict Indonesian Composite indexes in a certain period of timebase of USA indexes fluctuation. The second objective is to find out whether there was a significant difference between the influence of the United States stock indexes on the Indonesian composite index. We used time series secondary data of daily stock price index over in five years (January 1, 2013 to December 31, 2017). The sample selection method used non-probability sampling with purposive sampling technique. We used robust simple regressionto achieve the first goal is, while the second goal used the linear combination. The results analysis showed that all of types of United States stock indices are partially significant and positive to Indonesian Composite index fluctuations (P-Value <0.05). Several types of USA stock indices have a significantly different coefficient in influencing Indonesia's Composite index between the Dow Jones Composite and the NYSE Composite and Dow Jones Composite with OTCM ADR (P-Value <0.05). Thus, the results of this study provide advice to investors, especially the Swinger and Scalper types, that considering the fluctuations in the USA index as a stock investment decision in Indonesia, it does not only consider one type of index, which is currently the headline of the stock index in the USA for example (Dowjones 30). However, consider other indices both composite and specific composite.
TIME BUDGET PRESSURE DAN KARAKTERISTIK PERSONAL AUDITORTERHADAP PERILAKU PREMATURE SIGN-OFF AUDIT PROCEDURES
Authors: Faradiza Sekar Akrom , Chritianto Januar
Published: June 2019

To produce a high quality audit report, an auditor must carry out several audit procedures.Premature sign-off audit procedures is one of the behaviors that can reduce audit quality becauseignores and stops audit procedures that must be carried out in accordance with the audit program.The aims of this research is to examine the effect of time budget pressure and personal auditorcharacteristics on premature sign-off audit procedures. The characteristics considered consist ofexternal locus of control, auditor's self rate performance, turnover intention and self esteem. Inadditions this research also examines the sequence of procedures that are often stopped orabandoned by the auditor. This study used questionnaires to obtained data form 140 auditors inYogyakarta, Semarang and Surakarta. Based on the Friedman test, this research found that theprocedure for understanding client business often ignored by auditors. Based on the logisticregression test, this research found that the time budget pressure factor affects the behavior ofpremature sign-off audit procedures.
DETERMINAN KETERTARIKAN MAHASISWA DALAM MEMULAI KARIRMENJADI MARKETING PROFESIONAL
Authors: Listianto Aris , Prasetya Dimas Tri , Putri Dila Ratnasari Catur , Yuliani Nur Laila
Published: June 2019

This study aims to analyze the level of management students' interest in choosing acareer as a marketing professional. The main encouragement of this research is caused by theempirical study about the difficulty of finding work with limited employment, many peopleput aside work to become marketing, in other words marketing is not become a priority.Whereas, we know that marketing is the first step in starting a career in a company, becausemarketing is the spearhead of the company in introducing products to consumers. The sampleof this research consisted of 200 management students in sixth semester and managementstudents in eight semester who had taken marketing management courses. Based on theresults and discussion of this research, it can be concluded that self efficacy and technologyenvironment have a positive effect on students' interest in starting a career into marketing.While risk management, motivation, locus of control, and the social & cultural environmentdo not affect students' interest in starting a career into marketing.
DETERMINASI MINAT MAHASISWA AKUNTANSI MEMILIH KARIR MENJADI AKUNTAN PUBLIK
Authors: Pujiyati Darmi , Mranani Muji , Waharini Faqiatul Mariya
Published: June 2019

This study aims to analyze the determination of interest accounting students choose a career to be a public accountant. Data in this research is primary data. The population used in this study are S1 accounting students at the Muhammadiyah University of Magelang and Ahmad Dahlan University. This study uses a quantitative approach, in which the research is in the form of associative research with the type of causality. The sample of this research is 165 students by using purposive sampling technique. The questionnaire returned and met the criteria of 149 copies. The results of this study indicate that the percentage of the effect of labor market considerations, professional recognition, social values, work environment, personalities and financial rewards can explain the interest of accounting students to choose a career as a public accountant. The variables of labor market consideration, professional recognition, social values, work environment, personality and financial reward can explain the interest of accounting students to choose a career as a public accountant and this research model can be said to be good (fit). Test results show that labor market considerations, professional recognition, work environment and personality have a positive effect on accounting student's interest in choosing a career as a public accountant. While social values ​​and financial rewards do not positively affect the interests of accounting students choose a career to be a public accountant.
Clinical and morphological characteristics of papillary thyroid carcinoma associated withhashimoto's thyroiditis
Authors: Tkachenko R.P. , Kuryk O.G. , Golovko A.S.
Published: June 2019

The aim of the work is to study the clinical and morphological features of papillary thyroid carcinoma (PTC) with the autoimmune thyroiditis Hashimoto (TH)Material and methods. 236 clinical observations of patients with PTC of the surgical hospital of he State Institution of Science "Research and Practical Centre of Preventive and Clinical Medicine" State Administrative Department during 2012-2018 were investigated. We study the size of the tumor, the presence of invasions in the thyroid tissue and in the capsule of the gland, multifocal growth, metastases in the lymph nodes of group 6 and metastases in the lymph nodes of 2,3,4 groups. For statistical analysis, Fischer' sex act test and Student's t-criterion were used. Valuesare interpreted by the trueat p <0,05.Results.Of the 236 cases of PTC, TH was found in 72 patients (30.5%), in 56 cases- other proliferative-hyperplastic processesor nodal thyroid pathology (23.7%), and 108 cases (45.8%) were without concomitant pathology. There were 142 (60.2%)women with PTC, and 94 (39.8%) men, p <0.05. In patients with PTC and TH were 53 women (73.6%) and 19 men (26.3%), p <0.05. In patients with TH in comparison with the group without concomitant thyropathology, a significantly higher number of microcarcinoma was noted, the size of tumors in TH was lower (with TH 23 (31.9%), without TH 57 (52.8%), p <0.05 ). In patients without TH, carcinoma invasion was more likely to occur in the thyroid tissue (with TH 32 (44.4%), without TH 66 (61.1%), p <0.05), invasion to the capsule of the gland with extra thyroid invasion (with TH 17 (23.6%), without TX 42 (38.9%), p <0.05), multifocal growth (with TH 15 (20.8%), without TH 48 (44.4%), p <0 , 05). Patients with TH more often had metastasis to the lymphnodes of group 6 (with TH36 (50.0%), without TH 43 (39.8%), p <0.05), and in patients without TH, more often in lateral cervical lymphnodes (with TC 7 (9.7%), without TH 31 (28.7%), p <0.05).Conclusions. 1) PTC with TH more often occur in women. 2) PTC with TH has a less aggressive course regarding the size of the tumor node, intratireoid and extrathyroid invasion, multifocal growth, and metastasis in lateral cervical lymphnodes.
New possibilities of electrocardiography analysis for the diagnosis of myocardial ischemia
Authors: Kravchenko A. , Kovzolovich T. , Fainzilberg L.
Published: June 2019

Aim - to investigate new possibilities of application of electrocardiography (ECG) for diagnostics of myocardial ischemia with the use of modern information technologies.

Material and methods. The analyse of modern scientific sources, which were dedicated to the researches of the new uninvasion ECG-metods application was conducted. The new uninvasion ECG-metods reflect the electro-physiological processes in the different phases of the cardiac cycle and can have diagnostic meaningfulness for the detecting of early ischemic changes in myocardium.

Results. The detection of the early stages of cardiovascular pathology is an important step for preventing complications and requires for the development of accessible, inexpensive and effective methods of diagnostics. Last years a lot of attention to the studyng of new uninvasion methods of diagnostics of early ischemic marcers and electric instability of myocardium with the use of information technologies processing of electrocardiogram has been paying. We investigated the different approaches of the deeper analysis of processing of ECG-signal and estimated the possibilities of the use of ECG method for diagnostics of myocardium ischemic changes and prognosis of cardiac sudden death, what are discussed in literature and proposed for using in the practiсe. Among them, electrocardiography of high-resolution with the estimation of late potentials of ventricles, determination micro and macro alternation of T-wave, heart rhytm variability and ECG that is conducted in phase space ECG-Images.

Conclusion. The analys of results of reaserchers about of the processing of the new uninvasion ECG-metods with autometed information technology, which may reflect the electro-physiological processes in the different phases of the cardiac cycle, allows us to state that the using of them helps to get more information about the state of the cardiovascular system and early ischemic changes in myocardium.
KARAKTER KEWARGAAN MULTIKULTURAL BERBASIS NILAI MORAL DI SMA NEGERI 2 KABUPATEN SORONG
Authors: Ihsan Ihsan
Published: June 2019

Penelitian ini memiliki dua tujuan utama. mengidentifikasi karakter kewargaan multikultural yang berbasis nilai Moral di SMA Negeri 2 Kabupaten Sorong. berdasar identifikasi kebutuhan masyarakat papua pada umumnya dan khususnya Siswa yang berada di SMA Negeri 2 Kabupaten Sorong. Hasil penelitian ini menunjukan bahwa analisis kebutuhan pembinaan karakter kewargaan multikultural di SMA Negeri 2 Kabupaten Sorong, yaitu sekolah merupakan pihak yang mempunyai kewenangan dalam mendidik dan membina Siswa sehingga dapat terbentuk karakter kewargaan yang berbasis nilai moral. Siswa merupakan calon pendidik masa depan dan harus memiliki model pembinaan berbasis nilai moral dalam lingkungan Siswa di sekolah SMA Negeri 2 Kabupaten Sorong. Pembinaan karakter Siswa sehingga terdapat kesamaan langkah strategis dalam implementasi di dunia pendidikan secara umum dan secara khusus Siswa Papua. Menganalisis kebutuhan  karakter kewargaan berbasis nilai moral diperguruan tinggi, bahwa pembinaan karakter kewargaan di perguruan tinggi telah berjalan namun belum terprogram secara sistemik, sehingga tidak memiliki dampak signifikan. Dalam konteks Pembinaan  karakter berbasis nilai moral Siswa papua terkait dengan kebutuhan praktis model pembinaan karakter kewargaan multikultur berbasis Nilai Moral di Sekolah. Research has two main objectives. Identify citizenry multicultural marrieges value character based on values SMA Negeri 2 Kabupaten Sorong. Based on the needs the people of new guinea in general and especially university students in SMA Negeri 2 Kabupaten Sorong. The result of this research suggests that character development needs analysis in SMA Negeri 2 Kabupaten Sorong citizenry multicultural marriages, the campus were the ones who authorized in educating students so that it can be formed and to create citizenry character based on values. Students is the educator for  the future and have to have a model based development values in the SMA Negeri 2 Kabupaten Sorong students on campus. Character development and there were students in particular. Analyze the needs of character zitizenry on college has been running but have not been systematically program, so that there is no has hed a significant impact. In the context of the establishment of a character based moral value students papua in college relating to practical needs character development model citizenry based multicultur moral value in college.
Upaya Guru Pendidikan Pancasila dan Kewarganegaraan Dalam Mengimplementasi Pendidikan Karakter Pada Siswa SMA Negeri 2 Donggo
Authors: Rejeki Sri , Willem Bernadus Iker
Published: June 2019

Tujuan penelitian ini adalah untuk mengetahui upaya dan kendala-kendala guru pendidikan Pancasila dan Kewarganegaraan dalam mengimplementasikan pendidikan karakter pada siswa SMA Negeri 2 Donggo. Penelitian ini merupakan penelitian kualitatif dengan pendekatan deskriptif. Subyek informasi adalah guru PPKn, Kepala Sekolah, dan Siswa. Teknik pengambilan sampel menggunakan pursposif sampling. Data penelitian diperoleh melalui metode observasi, wawancara, dan dokumentasi. Jenis data berupa data kualitatif. Sumber data yaitu sumber data primer dan sekunder. Analisis data yang dipakai adalah reduksi data, penyajian data, dan verivikasi. Berdasarkan hasil penelitian dapat disimpulkan bahwa upaya guru pendidikan Pancasila dan Kewarganegaraan dalam mengimplementasikan pendidikan karakter pada siswa sudah terlaksana dengan baik. Hal ini terlihat dari pengintegrasian pendidikan karakter oleh guru dalam setiap kali pertemuan melaui mata pelajaran dan di luar mata pelajaran atau partisipasi nyata. Sedangkan  kendala-kendala guru pendidikan Pancasila dan Kewarganegaraan dalam mengimplementasikan pendidikan karakter terhadap siswa yaitu faktor sikap dari siswa, faktor keluarga, dan faktor lingkungan pergaulan. The purpose of this research is to know the effort and constraints civics and Citizenship teachers in implementing character education in students of SMA Negeri 2 Donggo community. This research is qualitative research with a descriptive approach. The subject of the information is PPKn teachers, principals, and students. The technique of sampling using purposive sampling. Research data obtained through the method of observation, interviews, and documentation. The type of data in the form of qualitative data. Data sources, namely primary and secondary data sources. Analysis of the data used is the reduction of the data, the presentation of data, and verify. Based on the results of the study it can be concluded that the efforts of the civics and Citizenship teachers in implementing character education on students have already done well. This is apparent from the integrating character education by teachers in every time the meeting via the subjects and outside subjects or real participation. While constraints civics and Citizenship teachers in implementing character education towards students i.e. students of attitude factors, family factors, and environmental factors in socialization.
A new approach to the Farkas theorem of the alternative
Authors: Evtushenko Yu. G. , Tret’yakov A. A. , Tyrtyshnikov E. E.
Published: June 2019

The classical Farkas theorem of the alternative is considered, which is widely used in various areas of mathematics and has numerous proofs and formulations. An entirely new elementary proof of this theorem is proposed. It is based on the consideration of a functional that, under Farkas’ condition, is bounded below on the whole space and attains a minimum. The assertion of Farkas’ theorem that a vector belongs to a cone is equivalent to the fact that the gradient of this functional is zero at the minimizer.
Palladogermanide Pd2Ge from sulfidized anorthosite of the Yoko-Dovyren intrusion: first finding in Russia
Authors: Spiridonov E. M. , Orsoev D. A. , Ariskin A. A. , Kislov E. V. , Korotaeva N. N. , Nikolaev G. S. , Yapaskurt V. O.
Published: June 2019

The Yoko-Dovyren ultramafic-mafic layered intrusion includes the Baikal deposit of Cu-Ni sulfide ores with Pt-Pd mineralization in the bottom part, and “horizons” and pockets of low-sulfide ores with Pt-Pd mineralization at the upper levels of the section. The highest concentration of Pd, Pt, Au, Ag, Hg, and Cd, as well as the widest variability in the noble-metal minerals, is typical of the vein-like bodies of anorthosite and pegmatoid anorthosite in the upper part of the critical horizon at the boundary between troctolite and the overlying gabbronorite. Most of the noble-metal minerals are the postmagmatic pneumatolytic (fluid-metasomatic) phases. Among them are palladogermanide with 19.8 wt % Ge, paolovite with 8.1% Ge, and zvyagintsevite with 0.55% Ge. The composition of palladogermanide is Pd2.03(Ge0.80As0.15Bi0.02)0.97; Ge is significantly replaced with As in this phase, which is typical of endogenic Ge minerals.
Comparison of earthworms’ bioluminescent systems
Authors: Rodionova N. S. , Petushkov V. N.
Published: June 2019

The results of a comparative study of the luciferin-luciferase systems of seven species of bioluminescing oligochaetes - Henlea petushkovi, Henlea rodionovae, Fridericia heliota (Enchytraeidae), Microscolex phosphoreus (Acanthodrilidae), Pontodrilus litoralis (Megascolecidae), Eisenia lucens, and Avelona ligra (Lumbricidae) - are presented.
Complex method of instrumental microbiоtesting ecological safety of various products, waste and territories
Authors: Sibirtsev V. S. , Uspenskaya M. V. , Garabadgiu A. V. , Shvets V. I.
Published: June 2019

A microbiotesting technique is described, which involves recording changes in pH, redox potential, electrical conductivity, optical density, light scattering and luminescence intensities, as well as other parameters of samples with viable test microorganisms, incubated in a liquid nutrient medium in the presence and in the absence of tested factors. The results of the analysis using this system of pro- and antibiotic activity of various oil products, as well as weak electromagnetic fields of the megahertz range are presented. It is shown that the proposed method, in comparison with standard methods, allows to obtain more detailed and objective information, and also requires less time and labor.
On bilinear weighted inequalities with Volterra integral operators
Authors: Stepanov V. D. , Shambilova G. E.
Published: June 2019

Necessary and sufficient conditions on the boundedness in weighted Lebesgue spaces on the semiaxis for bilinear inequalities with Volterra integral operators are given.
New proton-conducting polydiimidazopyridine based membrane for ht-pem fuel cell
Authors: Ponomarev I. I. , Razorenov D. Yu. , Ponomarev Iv. I. , Volkova Yu. A. , Skupov K. M. , Lysova A. A. , Yaroslavtsev A. B.
Published: June 2019

Polydiimidazopyridine was synthesized from 2,3,5,6-tetraaminopyridine and 2,5-dihydroxyterephtalatic acid in polyphosphoric acid and characterized. Polydiimidazopyridine possesses high viscosity, high thermal oxidation resistance and excellent film-forming properties. The polymer was processed from reaction mixture in polyphosphoric acid into proton conducting membranes. The membranes possess higher proton conductivity than for many known membranes at 20-200 °C.
To the estimation of damping of seismic body waves in the Elbrus volcanic area
Authors: Sobisevich A. L. , Zvereva A. S. , Likhodeev D. V.
Published: June 2019

The problem of the origin and development of hazardous endogenous processes in the southern regions of Russia is considered. According to the results of the analysis of data obtained by means of the regional seismic network, there were estimated the Q-factor of the layered geophysical medium as well as damping of elastic body waves. The new results testifying in favor of the hypothesis on the likely area of upcoming fluid-magmatic processes in the Elbrus volcanic region are considered.
Functional comparison of short and long isoforms of the TRF2 protein in Drosophila melanogaster
Authors: Osadchiy I. S. , Georgiev P. G. , Maksimenko O. G.
Published: June 2019

The TRF2 protein (TBP-related factor 2) can substitute for TBP in the TFIID complex forming alternative transcription initiation complexes for TATA-less promoters, including promoters of histone H1 and required for transposon repression piRNA-clusters. The Drosophila trf2 gene codes for two isoforms: a “short” and a “long” one, in which the same short TRF2 sequence is preceded by a long N-terminal domain. Here, we demonstrated that the long TRF2 isoform has greater functional activity then the short isoform by expressing each of them in reduced rate under the endogenous promoters. Expression of the long isoform alone doesn't affect neither the flies` viability nor the sex ratio. Expression of the short isoform alone leads to the phenotype described for the trf2 gene insufficiency and derepression of transposable elements, that is, decreased viability, violation of homologous chromosome pairing and segregation, and apparent female-biased sex ratio.
Зміст, жанрово-тематичне розмаїття, функції і перспективи українських книжкових відеоблогів
Authors: Погрібна Олена
Published: June 2019

У статті проаналізовано книжкові (літературні) відеоблоги, які є надзвичайно популярними в різних країнах світу. В українському інтернет-просторі це явище стрімко розвивається, кількість книжкових блогів постійно збільшується. Літературні оглядачі суттєво впливають на розвиток сучасного інформаційного простору загалом і на книжкову справу зокрема, адже сприяють популяризації читання (особливо серед молоді) і просуванню книг через інтернет-магазини та власні web-сайти видавництв. Крім цього, книжкові відеоблоги виконують низку інших функцій: подають інформацію про зміст прочитаної книги, демонструють художньо-технічне оформлення видання (формат, обкладинку, шрифти, папір, наявність ілюстрацій тощо), дозволяють блогеру висловити свої враження про прочитану книгу і в окремих випадках отримати прибуток за відеорецензію.Також стаття репрезентує основні складові змісту книжкових блогів: сюжет книги, її анотація; акцент на тому, що найбільше сподобалось у книзі, або навпаки — критика невдалих, на думку оглядача, моментів; контекстуальний аналіз твору; різноманітні добірки (тематичні, добірки одного автора, новинок одного видавництва, авторів однієї країни, творів шкільної програми певного класу тощо); цікаві факти про автора; історія написання книги; ілюстрації; оригінальне оформлення видання; екранізація книги, якщо така існує; розповідь про книги, які читають інші, тощо.Крім того, у статті досліджено питання жанрів літературних відеоблогів, які виникли внаслідок існування різних видів діяльності блогерів, а також різних цілей, що стали причиною появи книжкових блогів: огляд-рецензія прочитаної книги або тематична добірка; відеопідсумок прочитаної літератури за певний період (тиждень, місяць, рік); читацький план на якийсь час (тиждень, місяць, рік); демонстрування книг, які блогер нещодавно придбав або планує придбати; пропозиція блогера віддати, продати, обміняти або розіграти книгу, яка йому не сподобалася з якихось причин; розпаковування посилок, подарунків і сюрпризів з книжками; огляди домашньої бібліотеки; огляди улюблених місць для читання; інтерактивне відео, в якому блогер відповідає на питання своєї аудиторії; відеовиклики і завдання від буктьюберів (т. зв. «челенджі»).Важливим є створення українськомовних книжкових блогів, які пропагують українську літературу і діяльність українських видавництв.Книжкові блоги зайняли свою нішу в нашому інформаційному просторі, а їх стрімкий розвиток і постійне вдосконалення дає можливість давати позитивні прогнози щодо їх розвитку.
Sosialisasi Pembuatan Pupuk Organik (Bokashi) Dari Kotoran Hewan Ternak Desa Picisan Kecamatan Sendang Kabupaten Tulungagung
Authors: Dianagari Riki , Anggraini Illa Novia
Published: June 2019

Desa Picisan, Kecamatan Sendang, Kabupaten Tulungagung merupakan salah satu desa yang perekonomiannya bertumpu pada sektor pertanian. Hampir seluruh warga di Desa Picisan berprofesi sebagai petani dan peternak. Namun ada satu permasalahan yang perlu diselesaikan. Limbah peternakan sangat belum dimanfaatkan oleh masyarakat Desa Picisan dan sangat mengganggu lingkungan sekitar karena bau kotoran yang menyengat. Kegiatan sosialisasi dan pelatihan pembuatan pupuk organik (Bokashi) dari kotoran ternak dijalankan  selama 1 hari dengan didemonstrasikan cara pembuatan pupuk bokashi. Setelah kegiatan ini diharapkan para petani dan peternak dapat membuat pupuk organik (Bokashi) sendiri di rumah, sehingga dapat menghemat biaya pengeluaran untuk membeli pupuk lagi.
PEMBERIAN REMISI BAGI NARAPIDANA PELAKU TINDAK PIDANA KORUPSI
Authors: Endrawati Netty , Permatasari Dyah
Published: June 2019

Pemberian remisi terhadap narapidana korupsi terdapat suatu pengetatan untuk mendapatkan remisi. Dengan adanya pengetatan pemberian remisi bagi narapidana koruptor masih saja terdapat pro dan kontra. Untuk itu penulis  menganalisis syarat pemberian remisi terhadap koruptor apakah bertentangan atau tidak bertentangan dengan pengaturan pemberian remisi pada Undang-undang tentang Pemasyarakatan serta kesesuaian dengan teori tujuan pemidanaan. Penelitian ini menggunakan penelitian hukum normatif.

Syarat pengetatan pemberian  remisi koruptor apabila tetap dipertahankan dan tidak mengubah aturan dari Undang - undang tentang Pemasyarakatan, maka dikatakan telah bertentangan dengan Undang - undang tentang Pemasyarakatan. Terkait dengan pemberian remisi bagi narapidana pelaku tindak pidana korupsi jika ditinjau dari teori tujuan pemidanaan terdapat dua pemikiran dalam hal itu.

Kesimpulan dilihat dari sudut hierarki peraturan perundang-undangan maka pengaturan syarat pemberian remisi koruptor dalam Peraturan Pemerintah Nomor 99 Tahun 2012 bertentangan dengan Pasal 5 Undang – undang tentang Pemasyarakatan.