bluuebunny/crossref_metadata_2025 huggingface dataset:
The Effect of Ethical Leadership, Code of Ethics on Integrity Mediated by Job Satisfaction
Authors: Makayasa M. Adhi , Sitorus Tigor , Setyabudi Chairul Muriman
Published: September 2020

This study aims to determine the effect of ethical leadership, code of ethics on police integrity mediated by job satisfaction  in Bandar Lampung City Police. Police integrity is a crucial phenomenon, because this is the foundation to improve the performance of individuals and organizations as expected by the Indonesian National Police (POLRI). The number of samples in this study were 250 police officers from five different units in the structure of Bandar Lampung City Police. The sampling method used is purposive sampling and cluster sampling. Structural Equation Model Analysis (SEM) is also used to test the effect of ethical leadership, code of ethics and job satisfaction by placing job satisfaction as a mediating variable on police integrity.In accordance with SEM analysis. This study finds that the code of ethics has an influence on job satisfaction (r = 0.45; p <0.00), and ethical leadership has a significant effect on job satisfaction (r = 0.39; p <0.00). The code of ethics affects the integrity of the police (r = 0.299; p<0.00). Furthermore, ethical leadership has a significant influence on police integrity (r = 0.575; p <0.00). Therefore, it can be concluded that the code of ethics has a strong direct effect on job satisfaction. In addition, job satisfaction has a stronger direct effect (r = 0.24; p <0.05) on police integrity.
НАБЛИЖЕНА ЗАСТУПНА ЕЛЕКТРИЧНА СХЕМА СИНХРОННОГО ЯВНОПОЛЮСНОГО ГЕНЕРАТОРА ДЛЯ АНАЛІЗУ НАВАНТАЖУВАЛЬНИХ РЕЖИМІВ РОБОТИ АВТОНОМНИХ ВІТРО- ТА ГІДРОЕЛЕКТРИЧНИХ УСТАНОВОК
Authors: Васько П.Ф.
Published: September 2020

Синхронні явнополюсні генератори знаходять широке застосування в складі вітро- та гідроелектричних установок малої потужності. На сьогодні набуває актуальності задача застосування потужних автономних вітроелектричних установок з синхронними генераторами для накопичення частини генерованої ними енергії на гідроакумулювальних електростанціях. Розроблення раціональних схемо-технічних рішень реалізації даної технології для багатоагрегатних вітроелектростанцій потребує аналізу навантажувальних режимів роботи всіх складових в широкому діапазоні робочих швидкостей вітру і частоти обертання. Ефективне моделювання та проведення розрахункових досліджень перебігу електромеханічних процесів в даних системах може бути реалізовано шляхом застосування заступних електричних схем генераторів та двигунів, проте для явнополюсного синхронного генератора неможливо побудувати точну заступну електричну схему для електрорушійної сили обмотки якоря. В рамках цього дослідження розроблено наближену заступну електричну схему фази явнополюсного синхронного генератора та виконано оцінку можливих похибок результатів розрахунку параметрів навантажувального режиму схеми за різних значень частоти обертання ротора. Схема базується на послідовному ввімкненні активного опору обмотки якоря та індуктивних опорів розсіювання і поперекової реакції якоря, а також індуктивного опору, зумовленого сумісною дією поперекової та повздовжньої реакцій якоря. Очікувані похибки визначення розрахункових параметрів напруги споживачів автономної системи електроживлення на основі вітро- та гідроелектричних установок з синхронними явнополюсними генераторами за використання розробленої заступної електричної схеми не перевищують 2,5% по модулю та 1,5 електричних градусів по фазі для довільного значення частоти обертання ротора генератора в діапазоні 0,6...1,2 номінального значення. Застосування розробленої заступної електричної схеми явнополюсного синхронного генератора надає можливості проведення автоматизованих багатоваріантних розрахункових досліджень електромеханічних перехідних процесів в системах електроживлення на основі вітро- та гідроелектричних установок з урахуванням пульсацій швидкості вітру, зміни витрат та напорів води, зміни навантаження. Бібл. 24, табл. 3, рис. 3.
АНАЛІЗ СИСТЕМИ ЦЕНТРАЛЬНОГО ТЕПЛОПОСТАЧАННЯ ЗА ВИКОРИСТАННЯ СЕЗОННОГО ГЕОТЕРМАЛЬНОГО АКУМУЛЮВАННЯ В КОМБІНАЦІЇ З СИСТЕМОЮ ВИРОБНИЦТВА ТА СПОЖИВАННЯ ВОДНЮ
Authors: Лисак О.В.
Published: September 2020

Метою статті є аналіз застосування системи центрального теплопостачання за використання сезонного геотермального акумулювання в комбінації з системою виробництва та споживання водню в загальному комплексі забезпечення енергетичних потреб будівель та супутньої інфраструктури переважно завдяки відновлюваним джерелам енергії (ВДЕ). Щодо частки в теплозабезпеченні, то система з використанням сезонного геотермального акумулювання слугує основним джерелом теплопостачання, а система з застосуванням водню є допоміжним джерелом енергії, призначеним для забезпечення теплоспоживання в період «пікового» навантаження. В даній роботі увагу до використання водню привернуто через необхідність відмови від традиційних джерел енергії, зокрема природного газу, як пікового та резервного джерела енергії в системі комбінованого центрального теплопостачання.
Хоча основна частина статті присвячена проблематиці систем центрального теплопостачання, робота також розглядає інші елементи енергозабезпечення житлових будівель та супутньої інфраструктури. Зокрема, увагу приділено ВДЕ, які характеризуються змінним характером генерації електроенергії та теплоти у часі, та їх зв’язку з загальною енергомережею. Також показано, як надлишок електроенергії від ВДЕ слугує джерелом для генерації водню. Отриманий водень й використовуватиметься як для системи водневого теплопостачання, так і для потенційного забезпечення паливом водневого транспорту. Оскільки в процесі генерації теплоти від утилізації водню застосовуються паливні елементи, то окрім теплоти, такі системи здатні виробляти й електроенергію.
В роботі надана класифікація систем сезонного геотермального акумулювання, проаналізовано схеми та принцип їх роботи, а також наведено їх порівняння.
Було проведено попередній аналіз економічної доцільності систем центрального теплопостачання за використання сезонного геотермального акумулювання в Україні. Для цього було виконано порівняння дійсної вартості центрального теплопостачання в Україні (яке здійснюється переважно за рахунок природного газу) з номінальною вартістю центрального теплопостачання за використання сезонного геотермального акумулювання. Економічний аналіз показав, що у випадку України нормована вартість системи центрального теплопостачання до складу якої входить сезонний геотермальний акумулятор, в якому застосовано технологію свердловин, є вищою на 80…200 % за вартість центрального теплопостачання від традиційних джерел енергії. Водночас, системи з застосуванням штучних озер можуть бути дешевшими на 20 %, але їх встановлення потребуватиме значних початкових інвестицій. Бібл. 50, табл. 3, рис. 4.
The German hegemony in the European Union: European Economic Integration as an Asymmetric Regime
Authors: Almeida Silva Everton , Racy Joaquim Carlos
Published: September 2020

In this paper we intend to analyze the hegemonic position of Germany within the European Union, examining, from a historical perspective, the process of economic integration of the continent, highlighting the haggling process among its Member States and the emergence of power relations among those. Primordially, the economic relations among the States and the circumstances that led European States to pursue the international cooperation, in order to build an international regime, will be analyzed, considering whether such an asymmetrical arrangement. In view of this, the present work has been organized into three sections and a conclusion where we state our opinion on the subject and point out suggestions and referrals on the theme.

 

 

Recebido em: agosto/2019.

Aprovado em: agosto/2020.
Cell therapy in treatment of skin burns
Authors: Yatsenko A. A. , Barannikov S. V. , Makarov I. Yu. , Borozda I. V. , Spirina Yu. A.
Published: September 2020

The review summarizes the results of modern research in the field of cell therapy for skin burns. The relevance of conducting these studies both in Russia and in the world is described. The methods of influence on the skin regeneration after burns in addition to cell therapy are indicated. A history reference on the development of cell therapy for burn skin lesions is given. The documents governing the conduct of cell therapy in Russia are presented. The advantages and disadvantages of cell technology using keratinocytes are described. The methods of cell therapy for skin burns using fibroblasts are analyzed. The role of three-dimensional tissue-engineered structures – scaffolds in the regeneration of the skin is described. Their classification is given by the duration of wound coverage (permanent, semi-permanent and temporary), by composition (cellular, acellular), by type of material (synthetic, biological, which are divided into allogeneic and autologous). The main representatives of each group that are used in research as therapy in the treatment of skin burns are described: Biobrane, Integra, Dermagraft, TransCyte, Hyalograft 3D, Laser skin epidermal replacement, TissueTech autograft system. The data on the experimental testing of each of the representatives are presented. The issue of improving vascularization of tissue-engineering structures using bioreactors was also raised. According to the results of the review, it was concluded that the use of three-dimensional structures in the treatment of burn skin lesions shows the greatest efficacy and safety among pronounced cell therapy options in clinical practice. At the same time, the existing drawbacks of the analyzed samples require further study and analysis.
RELATIONSHIP OF MORINGA LEAF CONSUMPTION HABITS AND BLOOD SUGAR LEVEL IN MUNA TRIBE IN INDONESIA
Authors: Irma Rita , Widianingsih Emi , Rasmaniar Rasmaniar
Published: September 2020

Background: In Indonesia, the prevalence of Diabetes Mellitus (DM) has increased. DM can have a significant impact on health that requires serious countermeasures. Moringa leaves have been extensively studied in terms of their efficacy in the treatment and prevention of DM.Objective: To identify the relationship between the habit of consuming Moringa leaves and blood sugar levels of Muna tribe.Method: This study was a cross-sectional study design conducted among local people in the Muna tribe community at Gunung Jati sub-district, Kendari, Southeast Sulawesi, Indonesia. A total of 81 people was participated selected using a proportional random sampling.Results: The average of frequency consumption of Moringa leaves among Muna tribe was one time a day, with consumption as much as 160 grams/day. The average of normal blood sugar was 103.5 mg/dl. There was no relationship between age, gender, education, working status with the frequency and amount of Moringa leaf intake. Similarly, analysis of blood sugar based on characteristics, there was no relationship between gender, education, working status with blood sugar, but there was a significant relationship between age and blood sugar (p=0.00). There was no relationship between the frequency and amount of moringa leaf intake with blood sugar levels.Conclusion: There was no relationship between the habit of consuming Moringa leaves both in terms of characteristics and blood sugar level among Muna people in the Gunung Jati, Kendari, Southeast Sulawesi, Indonesia.
CONCEPTUAL FOUNDATIONS OF THE PROBLEM OF NATIONAL IDENTITY AWARENESS
Authors: Zafar Uzakovich Khayitov
Published: September 2020

Awareness of national identity is a complex, multifaceted spiritual state in the minds and beliefs of people, which impacts on all phenomena of social development. The level of national identity is an important factor for further development of the countries that have recently gained their independence. The essence of national identity phenomenon, its role in the existence of the nation, defining its status as sovereign entity, the role of the state factor in the system of national identity are analyzed via socio-philosophical analysis in the article.
KEY WORDS: ethnos, national values, Koran, national heritage, “title” nation, tolerance, political stability.
THE CURRENT TASKS OF TRAINING PERSONNEL FOR THE INVESTIGATIVE BODIES AT THE MILITARY-TECHNICAL INSTITUTE OF THE NATIONAL GUARD OF THE REPUBLIC OF UZBEKISTAN
Authors: Abdumutal Karimovich Zakurlaev
Published: September 2020

The article deals with the current tasks of training personnel for the investigative bodies at the Military-Technical Institute of the National Guard of the Republic of Uzbekistan and ensuring the implementation of these tasks were analyzed by the helping sources and literatures as well.
KEY WORDS: Republic of Uzbekistan, National Guard, inquiry bodies, personnel, state bodies, criminal case, state security.
Building an Indigenous Museum in the Vatican
Authors: Costa Roberto
Published: September 2020

Debates around the significance, function and social value of museums are still challenging museum practices and models. In particular, the demands of “source communities” for self-representation and self-emancipation in the global community continue to call into question the role of the museum as a catalyst for promoting social change across cultures. In this paper, I push this question further by discussing the desires  of a group of Roman Catholic woodcarvers in central Asmat (Indonesian Papua) to build a museum for exhibiting their carvings in the Vatican. To them, the Vatican is not only the sacred centre of Catholicism but also an integral part of their mythical world of ancestors. After a brief examination of their considerations, I attempt to put their ambitious museum idea into dialogue with current debates on “the postcolonial museum” to highlight how it can dictate new directions for indigenising museums.
PENGUKURAN PENERIMAAN PETANI TERHADAP TEKNOLOGI WEB MENGGUNAKAN METODE TECHNOLOGY ACCEPTANCE MODEL
Authors: Dewi Candra , Mardi Putri Rekyan Regasari
Published: September 2020

Website merapakan media yang saat ini banyak digunakan untuk mempromosikan usaha. Akan tetapi penggunaan website sebagai media promosi belum banyak dilakukan oleh petani dan kelompok usaha kecil karena sebagian besar dari mereka berpendidikan rendah dan tidak mengenal penggunaan website. Akan tetapi memperkenalkan teknologi ini kepada petani dan kelompok usaha kecil perlu untuk dilakukan. Dalam kegiatan ini dikembangkan media promosi tanaman sayur berbasis web bagi Kelompok Rumah Pangan Lestari (KRPL) Dewi Sri, Sumbergempol, Tulungagung. Website dikembangkan dengan tampilan yang sederhana dan dapat diakses menggunakan telepon genggam. Selanjutnya dilakukan pelatihan penggunaan media ini kepada anggota kelompok. Berdasarkan kuisioner yang dilakukan, kemudian dilakukan analisa Â menggunakan Technology Acceptance Model (TAM). Dari hasil analisa dapat diketahui bahwa kelompok dapat menerima penggunaan teknologi ini dengan cukup mudah sehingga diharapkan dapat secara kontinyu memanfaatkan media ini untuk kegiatan promosi dan pemasaran produk.
PENDAMPINGAN PENGGUNAAN WINGEOM SEBAGAI MEDIA PEMBELAJARAN GEOMETRI BERBASIS TIK BAGI GURU-GURU MGMP MATEMATIKA SMP KOTA LUBUK LINGGAU
Authors: Aisyah Nyimas
Published: September 2020

Pada kurikulum 2013, setiap guru termasuk guru mata pelajaran matematika dituntut untuk dapat merancang pembelajarannya. Guru dibebaskan mengembangkan materi pelajaran, baik kedalaman maupun keluasan materi yang diajarkan sesuai dengan kondisi dari tiap sekolah. Selain itu di jenjang SMP dan SMA, guru dituntut untuk dapat menggunakan Teknologi Informasi dan Komunikasi (TIK) sebagai media di semua mata pelajaran. Salah satu media berbasis TIK yang dapat dipergunakan oleh guru adalah Wingeom. Program Wingeom merupakan salah satu perangkat lunak komputer matematika dinamik (dynamic mathematics software) untuk topik geometri. Program ini dapat digunakan untuk membantu pembelajaran geometri. Namun, tidak semua guru menguasai media ini bahkan mungkin sebagian besar guru berkesulitan. Tujuan dari kegiatan ini adalah memberikan pemahaman dan pendampingan kepada guru-guru tingkat SMP Kota Lubuk Linggau dalam menggunakan media pembelajaran geometri Wingeom. Manfaat kegiatan ini adalah agar guru-guru MGMP matematika tingkat SMP Kota Lubuk Linggau dapat memahami tentang penggunaan media pembelajaran geometri Wingeom serta dapat mengimplementasikannya untuk pembelajaran. Kegiatan pendampingan dilaksanakan di SMPN 2 Lubuk Linggau pada tanggal 3 September 2017, satu pekan sebelumnya yaitu pada tanggal 27 Agustus 2017, tim PKM melakukan persiapan berupa undangan, tempat, dan fasilitas yang menunjang lainnya. Jumlah peserta yang menghadiri kegiatan ini adalah 70 orang peserta. Kegiatan pendampingan ini sudah terlaksana dengan baik, sesuai dengan kegiatan yang telah disusun. Adapun kegiatan yang dilakukan adalah sebagai berikut: (1) Tim menindaklanjuti permohonan dari ketua MGMP Kota Lubuk Linggau, yang membutuhkan narasumber terkait pemanfaatan Media Pembelajaran Wingeom. Disepakati bersama bahwa pelaksanaan kegiatan adalah tanggal 3 September 2017 di SMPN 2 Lubuk Linggau, (2) Tim menyampaikan kepada ketua MPGP untuk mengundang seluruh pesertanya yang berada di Kota Lubuk Linggau dan menghimbau untuk membawa laptop, (3) Tim mengajukan surat permohonan izin/surat tugas kepada Dekan FKIP Universitas Sriwijaya dalam rangka kegiatan tersebut, (4) Tim melakukan rapat untuk membahas teknis pelaksanaan di SMPN 2 Lubuk Linggau, dan membagi tugas. Serta menyusun rangkaian kegiatan di SMPN 2 Lubuk Linggau.
PEMBINAAN SISWA SEKOLAH DASAR DALAM KESELAMATAN LISTRIK DI KECAMATAN KAYUAGUNG
Authors: . Novrikasari
Published: September 2020

Era modern ini penggunaan elektronik yang sudah sangat canggih seperti handphone, tab, ipad, play station, televisi dan lainnya sudah tidak asing lagi bagi kita, termasuk anak-anak. Kebanyakan anak-anak sudah mulai mengerti mengoperasikan peralatan tersebut bahkan sudah dapat mencolokkan kabel pengisi daya baterai tersebut tanpa pengetahuan mengenai listrik yang baik. Listrik tentunya bisa membahayakan bagi anak-anak jika tidak dibekali dengan pemahaman yang baik mengenai penggunaan peralatan listrik. Anak-anak memiliki keterbatasan kognitif sehingga tergolong rentan terhadap kecelakaan. Banyak anak yang tidak memahami konsep tentang bahaya dan tidak bahaya dan juga anak-anak seringkali gagal mempersepsikan sesuatu dengan baik (Eiser at al, 1983). Menurut Gillham dan Thomson (1996) dalam Sumargi, dkk (2005) pemahaman anak yang terbatas mengenai bahaya menyebabkan anak kurang dapat mengantisipasi dan mengatasi kondisi bahaya yang muncul. Hal ini bisa berakibat fatal untuk keselamatan dirinya ditambah lagi jika orang dewasa tidak selalu berada di dekat anak-anak sehingga tidak bisa secara optimal menjaga dan mengawasi anak. Diperlukan suatu kegiatan yang bertujuan melakukan pembinaan sikap dan kesadaran anak sekolah di Kecamatan Kayuagung dalam Keselamatan Listrik. Setelah rangkaian kegiatan, pretest, penyuluhan, tanya jawab serta diskusi. Hasil evalusi (postest) yang dilakukan menunjukkan ada peningkatan  informasi mengenai konsep bahaya dan tidak bahaya dalam keamanan listrik kepada siswa sekolah dasar yang dibina serta peningkatan kesadaran tentang keselamatan listrik
PENERAPAN KANDANG SEMI INTENSIF DALAM UPAYA MENINGKATKAN POPULASI AYAM KAMPUNG BAGI PETERNAK DI DESA SUAK KECAMATAN SUKARAME KODYA PALEMBANG
Authors: Palupi Rizky
Published: September 2020

Kegiatan pengabdian pada masyarakat ini bertujuan untuk memberikan pengetahuan pembuatan kandang ayam kampung pada masyarakat di Desa Suak Kecamatan Sukarame Kota Palembang dalam pemeliharaan ayam kampung melalui percontohan pembuatan kandang bertingkat pada mepeliharaan intensif ayam kampung. uPAYA meningkatkan produkstifitas ayam kampung dan untuk memotivasi petani peternak dalam meningkatkan populasi ayam kampung di Desa Suak Kecamatan Sukarame, dapat dilakukan usaha peningkatan pengetahan masyarakat melalui pelatihan dan percontohan pembuatan kandang bertingkat sederhana. Berdasarkan pemikiran tersebut maka kerangka pemikiran ditempuh melalui model pendekatan sosial ekonomi baik personal maupun melalui kelompok tani Sido Makmur di Desa Suak Kecamatan Sukarame
PELATIHAN PENGGUNAAN APLIKASI TES FISIK UNTUK PELATIH SEKOLAH SEPAK BOLA DI BAWAH BINAAN KONI OGAN ILIR
Authors: . Hartati
Published: September 2020

Pelatihan Tes Dan Pengukuran fisik atlet yang menggunakan aplikasi pada permainan sepak bola bertujuan untuk mensosialisasikan aplikasi tes fisik cabang olahraga sepak bola kepada pelatih sekolah sepak bola di bawah binaan KONI Kabupaten Ogan Ilir. Metode yang digunakan dalam pelatihan ini yaitu dengan menampilkan aplikasi tes fisik yang telah dibuat suatu program latihan sesuai dengan hasil penelitian. Yang dilaksanakan kepada pelatih SSB di bawah binaan KONI Ogan Ilir, jumlah peserta 50 orang, yang terdiri pelatih SSB dan guru olahraga yang terlibat dalam latihan sepak bola di Ogan Ilir. Hasil pelatihan ini pelatih dapat menggunakan aplikasi tes fisik sepak bola, dan mempermudah atlet dalam pelaksanaan tes fisik cabor sepakbola. Manfaat pengabdian ini ingin meningkatkan kualitas pelatih sepak bola/ SSB di Kabupaten Ogan Ilir di masa yang akan datang
Narratives of mathematics teachers from the final years of fundamental education: the pedagogical practice in focus
Authors:   Neuton Alves de Araújo, Francisco de Paula Santos de Araujo Junior and Anna Karla Barros da Trindade
Published: September 2020

The aim of this study is to investigate the pedagogical practice of mathematics teachers from the final years of elementary school in the Municipal Public School of Teresina-PI, in effective teaching activity, based on the narratives of these teachers. This is an empirical research with a qualitative approach. In view of the understanding that pedagogical practice is inseparable from the teaching professional trajectory and in view of the nature of this research, narratives have been used, which have been shown to be appropriate because they enable interlocutors to report their personal perceptions, their most intimate in addition to other experiences that have marked (or have been marking) his professional career. The data produced by the narrative interview and selected for this study, were analyzed in the light of the theoretical framework of Content Analysis from the perspective of Bardin. It was found that the process of critical reflexivity about the practice, constantly experienced by teachers, collaborators of this study, enabled the understanding and rational analysis of their teaching action in the perspective of better systematizing it and making it operational. It also allowed these teachers to develop, based on this critical posture and the perception of the nature of the pedagogical action, knowledge related to their profession, considering that their practice, due to its situated, historical and social character, went beyond the mere application of techniques and content transmission.
Out-of-Class Learning of Spanish During COVID-19: A Case Study in Trinidad and Tobago
Authors: Mideros Diego
Published: September 2020

This paper describes the experiences of 15 students who reported on their study habits and studying of Spanish outside of the classroom during the beginning of the COVID-19 pandemic, when suddenly face-to-face classes had to be delivered remotely. The paper features the voices of eight teachers on how they promoted out-of-class learning. The inquiry took the form of a small-scale qualitative case study with beginner learners of Spanish and Spanish teachers at a language centre. The aim was to explore how students studied Spanish independently after their synchronous live classes by making use of some additional resources recommended by their teachers. Therefore, this paper attempts to look at how students made use of such resources and if they benefited from them. Data for this study were retrieved from an open-ended survey administered to three groups of Spanish students and a focus group interview with eight Spanish teachers. The emerging findings of the study suggest that although students engaged with additional materials, much work is needed in this context to raise more awareness and promote more learner engagement and exploration outside of the classroom.
Emergency Remote Support at the Self-Access Learning Center: Successes and Limitations
Authors: Ohara Tetsushi , Ishimura Fumie
Published: September 2020

The COVID-19 pandemic of 2020 has influenced many aspects of tertiary educational institutions in Japan. Many Self-Access Learning Centers (SALCs) at universities are also required to change their operation and support systems. This paper introduces how the SALC at Ritsumeikan Asia Pacific University (APU) has supported students during the COVID-19 pandemic and discusses successful points and limitations of the online support system, which is characterized as emergency remote support (ERS). The research analyzes survey and interview data collected from five Japanese peer advisors (PAs) who work at the SALC. We find that ERS at the SALC can sufficiently provide students with individual support in learning and practicing languages as well as some psychological support via a videoconferencing tool. However, we also identify that ERS cannot create an environment for socialization and social learning compared to the usual SALC in which students gather and socialize with others freely while developing their language and communication abilities.
PENGARUH PENGUMUMAN RIGHT ISSUE TERHADAP TINGKAT KEUNTUNGAN PADA SAHAM PERBANKAN DAN LEMBAGA KEUANGAN DI BEI
Authors: Rusli Rusli
Published: September 2020

This main objective of this study is to test the empirically divestiture and alliance transactions announcement shown in the abnormal returns of company who doing that transactions. Particularly, this study test the implication of the divestiture  and  alliance  transactions  characteristic  and  company`s  characteristic  who doing that transactions reflected by return and abnormal returns during event windows. This study uses bank and financial company who listed in Bursa Efek Indonesia (BEI) during period 1999-2006. Hypothesis testing uses T-Test Independent to known empirically divestiture and alliance transactions announcement shown in the abnormal returns of company who doing that transactions.
CORPORATE GOVERNANCE: FENOMENA DI INDONESIA
Authors: Yunilma Yunilma
Published: September 2020

Artikel ini bertujuan membahas tentang corporate gorvernance di Indonesia. Pembahasan akan dimulai dengan pendahuluan, prinsip-prinsip corporate governance, manfaat penerapan corporate governance, masalah penerapan corporate governance di Indonesia dan di akhiri dengan kesimpulan. Corporate governance merupakan seperangkat peraturan yang menetapkan hubungan antara pemegang saham, pengurus, pihak kreditur, pemerintah, karyawan dan para pemegang kepentingan intern dan ekstern lainnya sehubungan dengan hak-hak dan kewajiban mereka. Konsep corporate governance ini timbul karena keterbatasan agency theory dalam mengatasi agency problem. Agency problem muncul karena pemisahan fungsi kepemilikan dan kontrol dalam hubungan keagenan.
PENGARUH SISTEM PENGUKURAN KINERJA KOMPREHENSIF, KEJELASAN PERAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL Studi Pada Perusahaan Manufaktur Di Riau dan Kepulauan Riau
Authors: Ratnawati Vince , Fitrios Ruhul , Fadly Nur Fadhillah
Published: September 2020

The purpose of this study is to investigate the influence of comprehensif measuremet performance system,kejelasan peran, and organization commitment to managerial performance.The samples are marketing manager, production manager, and human resources manager from manufaturer industries in Riau and Kepulauan Riau Province. The data was analyzed with Smart Partial Least Square Program. The result as follow: first the result support the hypothesis that comprehensif measuremet performance system affect managerial performance, second comprehensif measuremet performance system affect kejelasan peran, third comprehensif measuremet performance system affect organization commiyment, and also support that organization commitment affect manajerial performance. But this study doesnt support the influence of kejelasan peran to managerial performance.
PENGARUH EARNINGS MANAGEMENT TERHADAP EARNINGS QUALITY
Authors: Tri Wahyuni Pupun , Yulistia Muslim Resti
Published: September 2020

This research objective is to axamine empirically the influence of earnings management on earnings quality. The study motivated by the controversy of previous study about earnings management and earnings quality. Earnings management was measured by Discretionary Accrual and earnings quality was measured by Earnings Response Coefficient (ERC). The units were 128 (16x8) Quartal financial report in manufacturing companies listed in the Jakarta Stock Exchange, started from the year 2005 up to 2006. The data was collected using purposive sampling method. Statistical method used to test the hypotheses was multiple regressions. The result of the research showed that: the influence of earnings management on earnings quality was negative, sig 0.049. It means that the lower earnings management will be followed by higher earnings quality. This study supported the result of Fetham and Pae (2000), Nelson et al. (2000), Scott (2000), Lobo and Zhou (2001), also Teixeira (2002), Pudjiastuti (2006).
PENGARUH BUDAYA ETIS ORGANISASI, KOMITMEN PROFESIONAL DAN ORIENTASI ETIKA TERHADAP SENSITIVITAS ETIKA
Authors: Arisaputra Eko , Yulistia Muslim Resti
Published: September 2020

This study aims to determine the influence of organizational ethical culture, professional commitment, and ethical orientation on ethical sensitivity. The sample in this study is BAWASDA in Padang. The sampling technique with convenience sampling method. The total of questionnaire distributed counted 120 and able to be used  105. The study use Structural Equation Modeling (SEM) with AMOS application version 16.0 to examine the structural relationship among variables that affect officer sensitivity to ethical situation. The results of this study indicated that: (1) the organizational ethical culture have a significant effect on idealism. (2) the organizational ethical culture have a significant effect on relativism. (3) professional commitment doesn’t significant effect on idealism. (4) professional commitment doesn’t significant effect on relativism. (5) idealism significant effect on ethical sensitivity. (6) relativism significant effect on ethical sensitivity. (7) organization ethical culture significant effect on ethical sensitivity and (8) professional commitment doesn’t significant effect on ethical sensitivity.
PENGARUH KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN
Authors: Amra Amiral , Herawati Herawati
Published: September 2020

This research  aims to determine the  influence of investment decisions, financing decisions, and dividend policy on the firm value at Indonesia Stock Exchange. This research conducted during 7 year (period 2003 to 2009) to the 347 company as sample. The results show that: firts, investment decisions positively affects on the firm value, this means that if company improve the amount of invesment hence company value will mount. Second, financing decisions not positively affects on the firm value, this means that investor candidate in assessing company not see where from source of financing company. Third, dividend policy positively affects on the firm value, this means that excelsior of deviden, stockholder will  more prosperous.
FAKTOR-FAKTOR PEMICU PENTINGNYA AKUNTANSI FORENSIK
Authors: Fitri Puspa Dwi
Published: September 2020

Akuntansi Forensik memegang peranan penting dalam mengungkap kejahatan-kejahatan financial terutama yang dilakukan oleh mereka yang profesional, berpendidikan dan berilmu pengetahuan (white collar crime).  Distorsi Akuntansi merupakan salah satu cara yang dapat digunakan untuk melakukan kejahatan kerah putih. Distorsi akuntansi dapat dilakukan dengan cara akuntansi yang dirancang (accounting designed) melalui rekayasa akuntansi yang dapat dijadikan cara untuk melakukan manipulasi informasi keuangan. Makalah ini membahas dua faktor yang yang memicu pentingnya akuntansi forensic yaitu faktor akuntansi yang dirancang (accounting designed) dan faktor fraud (kecurangan). Faktor akuntansi yang dirancang (accounting designed) terkait dengan, rekayasa akuntansi yang dapat dijadikan cara untuk melakukan manipulasi informasi keuangan melalui pemilihan metode-metode, prosedur akuntansi dan prosedur penyajian informasi yang sengaja “diatur”. Sedangkan yang dimaksud dengan fraud adalah tindakan illegal yang dapat dituntut secara hukum dan dianggap sebagai  kejahatan (crime). Faktor akuntansi yang dirancang yang dapat digunakan untuk memanipulasi penyajian  pelaporan keuangan meliputi manajemen laba, income smoothing dan kreativitas akuntansi. Fraud dapat dibagi dalam beberap kategori yaitu  kecurangan korporat, Kecurangan  kerah putih,  kecurangan pelaporan keuangan, Kecurangan dalam hubungan dengan pekerjaan (occupational Fraud) dan kecurangan melalui sistem akuntansi (fraud within accounting systems).  Akuntansi yang dirancang dan Fraud merupakan dua faktor yang dapat digunakan untuk melakukan kejahatan keuangan yang pada akhirnya memerlukan akuntansi forensik untuk mengungkap kejahatan-kejahatan tersebut  baik yang diselesaikan dipengadilan mupun diluar pengadilan
PERSEPSI MASYARAKAT TERHADAP PERBANKAN SYARIAH PASCA PENGHARAMAN BUNGA BANK DI DAERAH SUMATERA BARAT
Authors: Ethika Ethika
Published: September 2020

This empirical watchfulness aims to test empirically what found society perception difference towards sharia banking pasca interest prohibited in conventional banking population society at west sumatera region, while common society sample official and entrepreneur. Based on data processing with program spss by means of test independent sample 1-test, so found result as follows; not found perception difference between official with common society towards sharia banking pasca interest prohibited in conventional banking. While perception between common society with entrepreneur towards sharia banking pasca unegual bank interest prohibited and so do the things of with perception between entrepreneur with official towards sharia banking pasca also unegual.
ANALISIS PENGARUH TINGKAT PERPUTARAN MODAL KERJA, STRUKTUR MODAL, DAN UMUR PERUSAHAAN TERHADAP PROFITABILITAS PADA PERUSAHAAN WHOLESALE AND RETAIL TRADE DI BURSA EFEK JAKARTA
Authors: Zulbahridar Zulbahridar , Kamaliah Kamaliah , Arioctafianti Arioctafianti
Published: September 2020

Penelitian ini bertujuan untuk mengetahui pengaruh antara tingkat perputaran modal kerja, struktur modal, dan umur perusahaan terhadap profitabilitas pada perusahaan Wholesale and Retail Trade di Bursa Efek Jakarta. Penelitian dilakukan terhadap perusahaan Wholesale and Retail trade di Bursa Efek Jakarta pada tahun amatan 2003-2005. Dengan menggunakan metode purposive sampling. diperoleh sampel sebanyak 28 perusahaan. Data dianalisa menggunakan Multiple Linear Regression. Berdasarkan hasil penelitian dapat disimpulkan bahwa tingkat perputaran modal kerja, struktur modal, dan umur perusahaan secara simultan berpengaruh signifikan terhadap profitabilitas pada perusahaan Wholesale and Retail Trade di Bursa Efek Jakarta. Hasil penelitian juga menunjukkan bahwa dari tiga variabel yang diasumsikan berpengaruh terhadap profitabilitas, hanya satu variabel yang berpengaruh signifikan yaitu variabel umur perusahaan. Sedangkan variabel tingkat perputaran modal kerja dan struktur modal tidak terdapat pengaruh yang signifikan terhadap profitabilitas pada perusahaan Wholesale and Retail Trade di Bursa Efek Jakarta.
KAJIAN EFEKTIVITAS PENGELOLAAN ZAKAT SEBAGAI SUATU USAHA UNTUK PEMBERDAYAAN MASYARAKAT DAN PENGENTASAN KEMISKINAN DI KOTA PADANG
Authors: Yuskar Yuskar
Published: September 2020

The study is a current survey aims to answer some of the concerns regarding the level of understanding and practice of compulsory charity (muzzaki) on his obligation to pay alms in accordance with the guidance of Islam, alms management effectiveness by BAZ l LAZ by applying the principles of Good Governance Organization, so that the charity can act as community empowerment and poverty alleviation in the city of Padang. Data collection is done by spreading the questionnaires directly to the public compulsory alms (muzzaki). Of the 150 respondents were given a list of questionnaires, only 105 questionnaires can be used. From the results of research conducted can be concluded that a mandatory public charity (muzzaki) in Padang : understand the provisions of alms and tax laws in force; b ) practice to fulfill their zakat obligation is very high: c ) Understanding of the public on the benefits and effectiveness of the payment of zakat through BAZ LAZ is quite high , but the realization of Padang city communities , are majority make payments directly to mustahik zakat , and not many people through the Agency or amil zakat institutions exist: d) understanding and expectations high enough so that the organization alms (BAZ LAZ) can manage alms properly, effectively and economically, based on the principles of good organization governance. e) high expectations and hopes for the community to BAZ I LAZ always be one tool in the business community empowerment and poverty alleviation .
PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI TERHADAP KEPUASAN END USER COMPUTING DENGAN KETIDAKPASTIAN TUGAS SEBAGAI VARIABEL MODERATING
Authors: M Herawati
Published: September 2020

This study aims to use information technology, uncertainty or moderation duties and interactions between task uncertainty with the use of information technology to end user computing satisfaction. In this study used 70 respondents who actively use computers and working with several companies banking on the city of Padang. The data used are the primary data obtained through questionnaires. The study used three types of variables, the first is the independent variable, namely the utilization of information technology, both moderating variables, namely the uncertainty of the task, the third is the dependent variable is satisfaction of end user computing. The stages of hypothesis testing is done by using a regression model of moderating and statistical t-test. Based on the results of testing the first hypothesis (HI) was found to significantly influence the utilization of information technology to the satisfaction of end user computing. The second hypothesis (H2) testing results found that task uncertainty did not significantly influence the end user computing satisfaction. The third hypothesis (H3) testing found that the interaction or moderation between the use of technology with task uncertainty no significant effect on end user computing satisfaction.
ANALISIS TINGKAT PEMAHAMAN MAHASISWA AKUNTANSI TERHADAP KONSEP DASAR AKUNTANSI (Studi Empiris pada Mahasiswa Akuntansi di Universitas Bung Hatta Padang)
Authors: Ethika Ethika , Saputra Ade
Published: September 2020

This study has several objectives first prove a significant difference in understanding of the assets, liabilities and capital between the students from SMK Accounting Department, High School and Madrasah Aliyah Department of Public IPS IPS majors. Prior to hypothesis testing performed prior sample collection is 68 students who have graduated from vocational secondary education level majoring in Accountancy, SMA study of majoring of IPS science Madrasah Aliyah common in college majoring in social studies at the Bung Hatta University of Padang. Type of data used are obtained through deployment of primary questionnaire. Variable study is a basic understanding of accounting concepts consisting of cash, liabilities and capital, while the distinguishing dimension is the level of formal education of students in the past. The process of hypothesis testing is done by using a statistical test that is using the Kruskal Walls. Based on the results of testing the first hypothesis of no difference in the understanding of accounting students from vocational education majoring in accounting, SMA students and Madrasah Aliyah major of IPS science. in understanding the basic concepts of accounting view of the assets. The second hypothesis found differences in the understanding of accounting students from vocational education majoring in accounting, high school social studies department, and public Madrasah Aliyah Department the major of IPS science of the basic concepts of accounting in view of the obligation. The third hypothesis found no differences in accounting students' understanding of vocational education majoring in accounting, SMA student, and Madrasah Aliyah general social studies department of the basic concepts of accounting view of capital.
KEBIJAKAN PEMBAYARAN DIVIDEN BERDASARKAN EPS, LEVERAGE DAN SIZE
Authors: Yuhelmi Yuhelmi
Published: September 2020

This study aims to determine the difference in value Dividend Payout Ratio is based on EPS, leverage and firm size at the company listed in Indonesia Stock Exchange. The population is the company paying the dividends consistently over the period 2007-2009 and all taken as sample. Data used in this study is secondary data obtained from the Indonesian Capital Market of Directory (ICMD). Data processing is done by using the Kruskal-Wallis H test method because the data are not normally distributed. Based on the test results found a significant difference between the Dividend Payout Ratio companies that have high EPS with low EPS. Companies that have high EPS paying high dividend payout ratio than companies that have low EPS. The results also found no significant difference between the payment of Dividend Payout Ratio companies that have high leverage with companies that have low leverage, so also there is no difference between large-sized companies with a smaller company.
INVESTIGATION OF AUDIT EXPECTATION GAP IN INDONESIA
Authors: Yulandari Widya , Zaitul Zaitul , Puttri Daniati
Published: September 2020

Audit Expectation Gap has been a phenomenal issue among professional and academician due to affecting the professionalism of public accountant. Audit Expectation Gap is a gap between what society expects the auditors to achieve and what they can be reasonably expected to accomplished (Salehi and Rostami, 2009). There is a lack of study of audit expectation gap in Indonesia business environment, especially study using the dimensions of competency and reliability. Therefore, there is a desired need to do more research in this area. Moreover, this study try to investigate the Audit Expectation Gap among public accountants and accounting students in West Sumatra, Indonesia. Audit Expectation Gap are measured by five dimensions, that are responsibility, independency, credibility, reliability and competency. The sample of this research consists of 85 respondents which are 37 auditors and 48 accounting students in Padang. see whether any differences perception toward the above dimensions among public accountant and accounting students, the independent test sample test is used and the result reveals that perception of four dimensions significantly differs. They are independency, credibility, reliability and competency of auditor. However, there is no significantly different perception toward responsibility. Therefore, it can conclude that audit expectation gap still occur in Indonesia contexts. As consequence, the practioners and government agency should take the initiatives to minimilise the gap through socialization and accounting education.
PENGARUH PARTISIPASI, PELATIHAN DAN KEAHLIAN PEMAKAI TERHADAP PROSES PENGEMBANGAN KUALITAS SISTEM
Authors: Fauziati Popi
Published: September 2020

This research test directly factors influencing for systems development quality, like: user participation, user training and user expertise. The research data are obtained by means of survey, Persuant to answer 44 respondent employee banking industry in West Sumatera, showing the level of 44% response out of 100 population. The analysis method of research comprises influence test using multiple regression analysis, t-test, F-test, coefficient of determination.The result of partial regression indicate that user participation have an negative effect and not significant while training user and user expertise have an effect on positive and significant to systems development quality
PENGUKURAN RISIKO PORTFOLIO DENGAN MENGGUNAKAN METODE VALUE AT RISK (VAR)
Authors: Adrianto Fajri , Susdiani Laela
Published: September 2020

Value at Risk (VAR) is a risk measurement method that use in risk investment calculation. VAR shows risk in nominal. This research calculate risk portfolio of stock using VAR method and measure whether VAR value overvalued or underestimated. Using historical simulation method is found VAR value tend to decrease when stock investment consist more stocks in the portfolio. Risk investment calculation consistent with standar devistion as risk measurement, which the more investment diversified the less the risk in the investment. Then, using backtesting reveal that VAR tend too high in portfolio consisting small number of stocks. VAR value can accepted in the portfolio that consist many stocks or the more investment diversified the more accurate VAR value as risk measurement.
ANALISIS PENGARUH KINERJA PERUSAHAAN TERHADAP RETURN SAHAM LQ 45
Authors: Desiyanti Rika
Published: September 2020

The objective of this research is to examine empirically the influence return on Investment  and economic value added to stock return. This research using LQ 45 company as sample. By using regression, the result of research show there is not company performance in explaining stock return. There are not return on Investment  and economic value added in explaining  stock return by partial.
Työttömien terveyspalvelujen kehittäminen monitahoarvioinnin viitekehyksessä
Authors: Lappalainen Kirsi , Hakulinen Hanna
Published: September 2020

Terveydenhuolto on yksi verkostokumppani työttömien monialaisessa työelämävalmiuksien tukemisessa. Tämän artikkelin tavoitteena on arvioida työttömien terveydenhuollon kehittämistä eri toimijoiden näkökulmista monitahoarvioinninviitekehyksessä. Aineisto kerättiin Työterveyslaitoksen osahankkeessa Työttömien terveyspalvelujen sisällön ja rakenteen kehittäminen, joka oli vuosina 2015–2018 osa ESR:n rahoittamaa hanketta Party – Parempaa työ- ja toimintakykyä.Arviointiaineisto on laadullinen ja moninäkökulmainen. Arviointikriteeristö muodostui käytännönläheisesti. Tulosten mukaan työttömien terveyspalvelujen yhteistyöverkoston toiminta edellyttää pysyviä toimintamalleja ja moniammatillisen yhteistyön tiivistämistä. Keskeisenä kehittämiskohteena on kokonaisvaltainen tiedon koordinointi ja asiakaslähtöisen yhteistyön kehittäminen sekä tasa-arvoisten terveyspalvelujen tuottaminen kaikille työikäisille. Asiakas tulee osallistaa omaan prosessiinsa ja huomioida yksiölliset palvelutarpeet. Lisäksi tarvitaan monitieteistä vaikuttavuustutkimusta palvelujen kehittämiseen.