bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH CURRENT RATIO, INVENTORY TURNOVER, TIME INTEREST EARNED DAN RETURN ON EQUITY TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR SEKTOR BARANG KONSUMSI YANG TERDAFTAR DI BEI PERIODE 2009-2012
Authors: Setiyawan Indra , Pardiman Pardiman
Published: January 2019

Penelitian ini bertujuan untuk mengetahui pengaruh dari Current Ratio, Inventory Turnover, Time Interest Earned dan Return On Equity terhadap Harga Saham pada perusahaan manufaktur sektor barang konsumsi yang terdaftar di BEI periode 2009-2012, baik secara parsial maupun secara simultan. Teknik analisis data yang digunakan yaitu uji asumsi klasik, regresi linear sederhana dan regresi linear berganda. Hasil penelitian menunjukan bahwa Current Ratio berpengaruh positif dan signifikan terhadap Harga Saham yang dibuktikan dengan nilai koefisien regresi sebesar 1,676, nilai thitung (2,469) > ttabel (1,675) dan nilai signifikansi 0,017 < 0,05. Inventory Turnover berpengaruh negatif dan tidak signifikan terhadap Harga Saham yang dibuktikan dengan nilai koefisien regresi sebesar -0,584, nilai thitung (-1,365) < ttabel (1,675) dan nilai signifikansi 0,178 > 0,05. Time Interest Earned berpengaruh positif dan signifikan terhadap Harga Saham yang dibuktikan dengan nilai koefisien regresi sebesar 1,176, nilai thitung (2,568) > ttabel (1,675) dan nilai signifikansi 0,000 < 0,05. Return On Equity berpengaruh positif dan signifikan terhadap Harga Saham yang dibuktikan dengan nilai koefisien regresi sebesar 0,799, nilai thitung (3,881) > ttabel (1,675) dan nilai signifikansi 0,000 < 0,05. Current Ratio, Inventory Turnover, Time Interest Earned dan Return On Equity secara simultan berpengaruh signifikan terhadap Harga Saham yang dibuktikan dengan nilai Fhitung (8,332) > Ftabel (2,56 ) dan nilai signifikansi 0,000 < 0,05.   Kata Kunci: current ratio, inventory turnover, time interest earned, return on equity, harga saham.
FINANCIAL DISTRESS SEBAGAI PREDIKTOR PERGANTIAN AUDITOR PERUSAHAAN GO PUBLIC DI INDONESIA
Authors: Laily Nujmatul , Juliardi Dodik
Published: January 2019

Penelitian ini bertujuan untuk menguji pengaruh financial distress terhadap pergantian auditor. Penelitian ini dilakukan pada perusahaan yang listing di Bursa Efek Indonesia (BEI) pada tahun 2011-2012. Metode penyampelan yang digunakan adalah purposive sampling. Sampel yang digunakan sebanyak 288 perusahaan. Pengumpulan data dilakukan dengan teknik dokumentasi. Analisis data menggunakan regresi logistik karena variabel dependen merupakan variabel kategori. Hasil penelitian menunjukkan bahwa hanya variabel earning yang berpengaruh terhadap pergantian auditor perusahaan go public di Indonesia.
PENGARUH KARAKTERISTIK TIPE KEPRIBADIAN DAN IPK TERHADAP KECEMASAN BERKOMPUTER MAHASISWA AKUNTANSI DALAM MENGGUNAKAN SOFTWARE AKUNTANSI DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI
Authors: Winarni Restu , Rahmawati Diana
Published: January 2019

Abstrak: Pengaruh Karakteristik Tipe Kepribadian dan  IPK terhadap Kecemasan Berkomputer Mahasiswa Akuntansi dalam Menggunakan Software Akuntansi  dengan Locus of Control sebagai Variabel Moderasi. Penelitian ini bertujuan mengetahui: (1) Pengaruh karakteristik tipe kepribadian terhadap kecemasan berkomputer mahasiswa akuntansi dalam menggunakan software akuntansi, (2) Pengaruh IPK terhadap kecemasan berkomputer mahasiswa akuntansi dalam menggunakan software akuntansi, (3) Pengaruh kakteristik tipe kepribadian dan IPK terhadap kecemasan berkomputer mahasiswa akuntansi dalam menggunakan software akuntansi, (4) Pengaruh karakteristik tipe kepribadian terhadap kecemasan berkomputer mahasiswa akuntansi dalam menggunakan software akuntansi dengan locus of control sebagai variabel moderasi, (5)Pengaruh IPK terhadap kecemasan berkomputer berkomputer mahasiswa akuntansi dalam menggunakan software akuntansi dengan LOC sebagai variabel moderasi, (6)Pengaruh karakteristik tipe kepribadian dan IPK terhadap kecemasan berkomputer mahasiswa akuntansi dalam menggunakan software akuntansi dengan LOC sebagai variabel moderasi. Berdasarkan hasil penelitian menunjukkan (1) Terdapat pengaruh karakteristik tipe kepribadian terhadap kecemasan berkomputer dalam menggunakan software akuntansi, dibuktikan thitung 4,465 > ttabel 1,9781 dan r=0,377. (2) Terdapat pengaruh IPK terhadap kecemasan berkomputer dalam menggunakan software akuntansi, dibuktikan thitung 2,972 > ttabel 1,9781 dan r=0,252. (3) Terdapat pengaruh karakteristik tipe kepribadian dan IPK terhadap kecemasan berkomputer dalam menggunakan software akuntansi, dibuktikan Fhitung 14,436 > Ftabel 3,91 dan R=0,428. (4) Terdapat pengaruh karakteristik tipe kepribadian terhadap kecemasan berkomputer dalam menggunakan software akuntansi dengan LOC sebagai variabel moderasi, dibuktikan signifikasi variabel moderasi 0,013<0,05. Nilai Fhitung 14,495 > Ftabel 3,91 dan R=0,377. (5) Terdapat pengaruh IPK terhadap kecemasan berkomputer dalam menggunakan software akuntansi dengan LOC sebagai variabel moderasi, dibuktikan signifikasi variabel moderasi 0,027<0,05. Nilai Fhitung 6,545>Ftabel 3,91 dan R=0,365. (6) Terdapat pengaruh karakteristik tipe kepribadian dan IPK terhadap kecemasan berkomputer dalam menggunakan software akuntansi dengan LOC sebagai variabel moderasi, dibuktikan signifikasi variabel moderasi 0,023<0,05. Nilai Fhitung 12,031 > Ftabel 3,92 dan R=0,524.   Kata Kunci: Karakteristik Tipe Kepribadian, IPK, Kecemasan Berkomputer, Locus of Control
INTENTION DENGAN GENDER SEBAGAI VARIABEL MODERATING (STUDI PADA KANTOR AKUNTAN PUBLIK DI YOGYAKARTA DAN SURAKARTA)
Authors: Putra Rendra Permana
Published: January 2019

Abstrak: Pengaruh Stres Kerja dan Kepuasan Gaji terhadap Turnover Intention dengan Gender sebagai Variabel Moderating (Studi pada Kantor Akuntan Publik di Yogyakarta dan Surakarta). Penelitian ini bertujuan untuk mengetahui pengaruh (1) Stres Kerja terhadap Turnover Intention, (2) Kepuasan Gaji terhadap Turnover Intention, (3) Stres Kerja terhadap Turnover Intention yang dimoderasi oleh Gender, (4) Kepuasan Gaji terhadap Turnover Intention yang dimoderasi oleh Gender, (5) Stres Kerja dan Kepuasan Gaji secara bersama-sama terhadap Turnover Intention. Penelitian ini merupakan penelitian kuantitatif yang menggunakan data primer melalui metode survei. Metode pengumpulan data dengan menggunakan kuesioner. Data yang terkumpul dianalisis dengan menggunakan, uji asumsi klasik, regresi sederhana dan regresi berganda. Hasil penelitian ini menunjukkan bahwa: (1) terdapat pengaruh positif Stres Kerja terhadap Turnover Intention dibuktikan dengan nilai signifikansi sebesar 0,014; (2) terdapat pengaruh negatif Kepuasan Gaji terhadap Turnover Intention dibuktikan dengan nilai signifikansi sebesar 0,000; (3) tidak terdapat pengaruh antara Stres Kerja terhadap Turnover Intention dengan Gender sebagai pemoderasi ditunjukkan dengan nilai signifikasi sebesar 0,251; (4) tidak terdapat pengaruh Kepuasan Gaji terhadap Turnover Intention jika Gender dijadikan pemoderasi dibuktikan dengan nilai siginifikasi 0,244; (5) terdapat pengaruh antara Stres Kerja dan Kepuasan Gaji dengan Turnover Intention secara bersama-sama dibuktikan dengan nilai Fhitung yang lebih besar dari Ftabel (11,587<2,542).   Kata kunci: Stres Kerja, Turnover Intention, dan Kepuasan Gaji
PENGARUH GAYA KEPEMIMPINAN MANAJER DAN KEEFEKTIFAN MONITORING CONTROL TERHADAP ESKALASI KOMITMEN DALAM PENGAMBILAN KEPUTUSAN INVESTASI
Authors: Jasrul Novi Astuti
Published: January 2019

Abstrak: Pengaruh Gaya Kepemimpinan Manajer dan Keefektifan Monitoring Control terhadap Eskalasi Komitmen dalam Pengambilan Keputusan Investasi. Penelitian ini bertujuan untuk mengetahui pengaruh Gaya Kepemimpinan Manajer, Keefektifan Monitoring Control terhadap Eskalasi Komitmen dalam Pengambilan Keputusan Investasi. Gaya Kepemimpinan Manajer yang digunakan dalam penelitian ini adalah Gaya Kepemimpinan Manajer Otokratis dan Demokratis. Penelitian ini merupakan penelitian eksperimen dengan desain penelitian factorial 2x2 between subject. Populasi pada penelitian ini adalah mahasiswa Prodi MAKSI FEB UGM dengan jumlah populasi 92 mahasiswa. Teknik pengambilan sampel menggunakan metode Gay (1992). Penelitian ini menggunakan pilot test pada 30 mahasiswa Prodi Akuntansi 2011 FE UNY. Metode analisis data yang digunakan adalah Two-Way anova dengan uji normalitas dan homogenitas sebagai prasyarat. Penelitian eksperimen ini dibantu dengan menggunakan Program SPSS versi 16. Hasil dari penelitian eksperimen ini menunjukkan bahwa Gaya Kepemimpinan Manajer terbukti tidak berpengaruh terhadap Eskalasi Komitmen dalam Pengambilan Keputusan Investasi dengan melihat hasil Pvalue signifikan 0,668 (P > 0,05) atau Fhitung 0,185 (<3,98), Keefektifan Monitoring Control terbukti tidak berpengaruh terhadap Eskalasi Komitmen dalam Pengambilan Keputusan Investasi dengan melihat hasil Pvalue signifikan 0,816 (P > 0,05) atau Fhitung 0,055 (<3,98), dan Gaya Kepemimpinan Manajer dan Keefektifan Monitoring Control secara bersama-sama terbukti berpengaruh terhadap Eskalasi Komitmen dalam Pengambilan Keputusan Investasi dengan hasil Pvalue signifikan 0,044 (P<0,05) atau Fhitung 4,226 (>3,98).   Kata Kunci: Gaya Kepemimpinan Manajer Otokratis dan Demokratis, Keefektifan Monitoring Control, Eskalasi Komitmen, Pengambilan Keputusan Investasi.
PENGARUH AKUNTABILITAS DAN SELF REVIEW TERHADAP DEBIASING AUDIT JUDGMENT MENGENAI LAPORAN AUDIT DAN GOING CONCERN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL PEMODERASI
Authors: Aeni Ida Nur
Published: January 2019

Abstrak: Pengaruh Akuntabilitas dan Self Review terhadap Debiasing Audit Judgment Mengenai Laporan Audit dan Going Concern dengan Locus of Control sebagai Variabel Pemoderasi. Penelitian ini bertujuan untuk mengetahui pengaruh Akuntabilitas dan Self Review terhadap Debiasing Audit Judgment mengenai Laporan Audit dan Going Concern dengan Locus of Control sebagai variabel pemoderasi. Penelitian ini termasuk ke dalam penelitian eksperimen dengan desain eksperimen factorial 2x2 between subject. Populasi pada penelitian ini adalah 199 mahasiswa dari 2 kelas Prodi Akuntansi 2012 FE UNY dan FE UTY. Teknik pengambilan sampel menggunakan purposive sampling. Metode analisis data yang digunakan adalah MANOVA dengan uji normalitas dan homogenitas sebagai prasyarat. Hasil dari penelitian ini yang memberikan pengaruh adalah: (1) Self Review terbukti berpengaruh terhadap Debiasing Audit Judgment mengenai Going Concern, hal ini ditunjukkan dengan P value signifikan 0,001 (≤ 0,05), (2) Akuntabilitas dan Self Review secara bersama-sama berpengaruh terhadap Debiasing Audit Judgment mengenai Going Concern, hal ini ditunjukkan dengan P value signifikan 0,009 (≤ 0,05), dan (3) Akuntabilitas dan Self Review secara bersama-sama berpengaruh terhadap Debiasing Audit Judgment mengenai Going Concern dimoderasi oleh Locus of Control, hal ini ditunjukkan dengan P value signifikan 0,038 (≤ 0,05), sementara itu hipotesis yang lainnya tidak terdukung.   Kata Kunci: Akuntabilitas, Self Review, Debiasing Audit Judgment, Laporan Audit, Going Concern, Locus of Control (LoC).
PENGARUH KURS/ NILAI TUKAR RUPIAH, INFLASI DAN TINGKAT SUKU BUNGA SBI TERHADAP INDEKS HARGA SAHAM GABUNGAN LQ-45 PERIODE TAHUN 2009-2013
Authors: Ilmi Maisaroh Fathul
Published: January 2019

Pengaruh Kurs/ Nilai Tukar Rupiah, Inflasi dan Tingkat Suku Bunga SBI Terhadap Indeks Harga Saham Gabungan LQ-45 Periode Tahun 2009-2013. Penelitian ini bertujuan mengetahui pengaruh Kurs/ Nilai Tukar Rupiah, Inflasi dan Tingkat Suku Bunga SBI terhadap IHS LQ-45 tahun 2009-2013. Teknik analisis data menggunakan statistik deskriptif, uji asumsi klasik, regresi linier sederhana, dan regresi linier berganda. Hasil penelitian menunjukkan bahwa: Kurs/ nilai tukar rupiah berpengaruh negatif dan signifikan terhadap IHS LQ-45, ditunjukkan dengan koefisien regresi sebesar –0,117 dan sig t 0,000<0,05; Inflasi berpengaruh negatif dan tidak signifikan terhadap IHS LQ-45, ditunjukkan dengan koefisien regresi sebesar –9,693 dan sig t 0,446>0,05; Tingkat suku bunga SBI berpengaruh negatif dan signifikan terhadap IHS LQ-45, ditunjukkan dengan koefisien regresi sebesar –87,152 dan sig t 0,000<0,05; Kurs/ nilai tukar rupiah, inflasi, tingkat suku bunga SBI secara simultan berpengaruh signifikan terhadap IHS LQ-45 ditunjukkan dengan sig t 0,000<0,05. Kata Kunci: Indeks Harga Saham LQ-45, Kurs/ Nilai Tukar Rupiah, Inflasi, dan Tingkat Suku Bunga SBI.
PENGARUH KOMPETENSI, INDEPENDENSI DAN MORAL REASONING AUDITOR TERHADAP KUALITAS AUDIT (Studi Pada Kantor Inspektorat Daerah Di Propinsi Daerah Istimewa Yogyakarta)
Authors: Falatah Hamzah Faid , Sukirno Sukirno
Published: January 2019

Penelitian ini bertujuan untuk mengetahui pengaruh: (1) Kompetensi Auditor terhadap Kualitas Audit, (2) Independensi Auditor terhadap Kualitas Audit, (3) Moral Reasoning Auditor terhadap Kualitas Audit, dan (4) Pengaruh Kompetensi, Independensi dan Moral Reasoning Auditor secara bersama-sama (simultan) terhadap Kualitas Audit. Populasi penelitian ini sebanyak 116 auditor Kantor Inspektorat Daerah Di Propinsi Daerah Istimewa Yogyakarta. Teknik analisis data menggunakan analisis statistik deskriptif, uji prasyarat analisis, analisis regresi linier sederhana, dan analisis regresi linier berganda.Hasil penelitian menunjukkan: (1) Terdapat pengaruh positif dan signifikan Kompetensi Auditor terhadap Kualitas Audit, (2) Terdapat pengaruh positif dan signifikan Independensi Auditor terhadap Kualitas Audit, (3) Terdapat pengaruh positif dan signifikan Moral Reasoning Auditor terhadap Kualitas Audit, dan (4) Terdapat pengaruh positif dan signifikan Kompetensi, Independensi dan Moral Reasoning Auditor secara bersama-sama (simultan) terhadap Kualitas Audit. Kata kunci: Kualitas Audit, Kompetensi Auditor, Independensi Auditor, Moral Reasoning Auditor.
PHENOMENOLOGICAL STUDY ON THE VILLAGE FUND ACCOUNTABILITY
Authors: Maritafitri Dyah , Achadiyah Bety Nur
Published: January 2019

This study analyzes the accountability perception on the management of village fund in Jabon Village, Jombang district based on the executor’s experience. The selected type of research is a qualitative method that paradigm the interpretive phenomenology. Based on this research, the executor manages village funds based on the incidence of failure in the village timely disburse in May 2016. They have a perception that reporting is mandatory in order for them to get the village fund. The executor does not want to experience the disappointment 2016 to reoccur. Thus, they avoid the same incident as the result of learning from experience in managing the village funds in the previous year. At each experience, there is the environment that plays a role in the process of intersubjectivity. First, through skepticism among the executor based on the stereotype that the educational background determines capability. Second, the behavior of financial managers of the village where they are always obedient to the commands of the village head, this is a repetitive action that is considered reasonable. Both forms of intersubjectivity by the work environment caused executor system to justify a different form of the duties and functions or Tugas Pokok dan Fungsi (Tupoksi). Because of this, the executor has difficulties to integrate the village fund management responsibilities to be accountable. Executor defines accountability as the responsibility of reporting vertically, while horizontal reporting is only done as a formality. The greatest thrust of executors in action is the fear of sanctions from those who are considered to have a higher position in the bureaucratic corridor. Thus, the perception of accountability, in this case, is that the necessity in the management of village funds containing different levels of urgency differs based on the focus or concern of the work environment on the management of village funds.Keywords: phenomenological
PENGARUH TAX AVOIDANCE TERHADAP NILAI PERUSAHAAN DENGAN CORPORATE GOVERNANCE SEBAGAI VARIABEL PEMODERASI
Authors: Wardani Dewi Kusuma , Juliani Juliani
Published: January 2019

Penelitian ini bertujuan untuk mengetahui pengaruh penghindaran pajak terhadap nilai perusahaan dengan tata kelola perusahaan yang diproksikan dengan kualitas audit sebagai variabel moderasi. Penelitian ini dilakukan pada perusahaan manufaktur di sub sektor rokok dan sub sektor makanan dan minuman yang terdaftar pada Bursa Efek Indonesia (BEI) periode 2012-2016. Populasi dalam penelitian ini berjumlah 20 perusahaan. Sampel dipilih dengan teknik purposive sampling, sehingga total sampel adalah 11 perusahaan. Metode pengujian data yang digunakan adalah analisis regresi linier dan analisis regresi moderat (MRA). Hasil penelitian ini menunjukkan bahwa penghindaran pajak tidak berpengaruh signifikan terhadap nilai perusahaan dengan tingkat signifikansi 0,060. Tata kelola perusahaan diproksikan oleh kualitas audit mampu melemahkan hubungan antara penghindaran pajak terhadap nilai perusahaan dengan tingkat signifikansi 0,026. Kata kunci: Kualitas audit, nilai perusahaan, penghindaran pajak, tata kelola perusahaan.
PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN DENGAN PROFITABILITAS SEBAGAI VARIABEL PEMODERASI PADA PERUSAHAAN YANG BERGABUNG DI ISSI DAN KONVENSIONAL PERIODE 2014-2016
Authors: Kusuma Rr. Aurin Wahyu , Priantinah Denies
Published: January 2019

Penelitian ini bertujuan untuk mengetahui (1) pengaruh Pengungkapan Sustainability Report terhadap Nilai Perusahaan, (2) pengaruh Ukuran Perusahaan terhadap Nilai Perusahaan, (3) pengaruh Pengungkapan Sustainability Report terhadap Nilai Perusahaan dengan Profitabilitas sebagai variabel pemoderasi, (4) pengaruh Ukuran Perusahaan terhadap Nilai Perusahaan dengan Profitabilitas sebagai variabel pemoderasi, (5) dan perbedaan Pengungkapan Sustainability Report, Ukuran Perusahaan, Nilai Perusahaan, dan Profitabilitas antara perusahaan yang bergabung di ISSI dan Konvensional. Metode penelitian yang digunakan adalah metode penelitian kausal komparatif. Populasi dalam penelitian adalah 560 perusahaan go public periode 2014-2016. Sampel penelitian ini berjumlah 45 perusahaan yang diperoleh dengan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi sederhana, analisis regresi uji nilai selisih mutlak,  dan analisis regresi berganda. Hasil penelitian ini menunjukkan bahwa (1) Pengungkapan Sustainability Report berpengaruh positif dan tidak signifikan terhadap Nilai Perusahaan, (2) Ukuran Perusahaan berpengaruh negatif dan tidak signifikan terhadap Nilai Perusahaan, (3) Profitabilitas tidak mampu memoderasi pengaruh Pengungkapan Sustainability Report terhadap Nilai Perusahaan, (4) Profitabilitas tidak mampu memoderasi pengaruh Ukuran Perusahaan terhadap Nilai Perusahaan, (5) Pengungkapan Sustainability Report dan Ukuran Perusahaan secara bersama-sama tidak berpengaruh terhadap Nilai Perusahaan, (6) Terdapat perbedaan Pengungkapan Sustainability Report, Ukuran Perusahaan, Nilai Perusahaan, dan Profitabilitas antara perusahaan yang bergabung di ISSI dan konvensional.  Kata kunci: Sustainability Report, Ukuran Perusahaan, Nilai Perusahaan, Profitabilitas.
Predicting Appropriate Hospital Admission of Emergency Department Patients with Bronchiolitis: Secondary Analysis (Preprint)
Authors: Luo Gang , Stone Bryan L , Nkoy Flory L , He Shan , Johnson Michael D
Published: January 2019

BACKGROUND

In children below the age of 2 years, bronchiolitis is the most common reason for hospitalization. Each year in the United States, bronchiolitis causes 287,000 emergency department visits, 32%-40% of which result in hospitalization. Due to a lack of evidence and objective criteria for managing bronchiolitis, clinicians often make emergency department disposition decisions on hospitalization or discharge to home subjectively, leading to large practice variation. Our recent study provided the first operational definition of appropriate hospital admission for emergency department patients with bronchiolitis and showed that 6.08% of emergency department disposition decisions for bronchiolitis were inappropriate. An accurate model for predicting appropriate hospital admission can guide emergency department disposition decisions for bronchiolitis and improve outcomes, but has not been developed thus far.

OBJECTIVE

The objective of this study was to develop a reasonably accurate model for predicting appropriate hospital admission.

METHODS

Using Intermountain Healthcare data from 2011-2014, we developed the first machine learning classification model to predict appropriate hospital admission for emergency department patients with bronchiolitis.

RESULTS

Our model achieved an accuracy of 90.66% (3242/3576, 95% CI: 89.68-91.64), a sensitivity of 92.09% (1083/1176, 95% CI: 90.33-93.56), a specificity of 89.96% (2159/2400, 95% CI: 88.69-91.17), and an area under the receiver operating characteristic curve of 0.960 (95% CI: 0.954-0.966). We identified possible improvements to the model to guide future research on this topic.

CONCLUSIONS

Our model has good accuracy for predicting appropriate hospital admission for emergency department patients with bronchiolitis. With further improvement, our model could serve as a foundation for building decision-support tools to guide disposition decisions for children with bronchiolitis presenting to emergency departments.

INTERNATIONAL REGISTERED REPOR

RR2-10.2196/resprot.5155
Identification of Factors That Motivate People With Multiple Sclerosis to Participate in Digital Data Collection in Research: Sequential Mixed Methods Study (Preprint)
Authors: Karnoe Astrid , Kayser Lars , Skovgaard Lasse
Published: January 2019

BACKGROUND

Digital data collection has the potential to reduce participant burden in research projects that require extensive registrations from participants. To achieve this, a digital data collection tool needs to address potential barriers and motivations for participation.

OBJECTIVE

This study aimed to identify factors that may affect motivation for participation and adoption of a digital data collection tool in a research project on nutrition and multiple sclerosis (MS).

METHODS

The study was designed as a sequential mixed methods study with 3 phases. In phase 1, 15 semistructured interviews were conducted in a Danish population of individuals with MS. Interview guide frameworks were based on dimensions from the electronic health literacy framework and the Health Education Impact Questionnaire. Data from phase 1 were analyzed in a content analysis, and findings were used to inform the survey design in phase 2 that validates the results from the content analysis in a larger population. The survey consisted of 14 items, and it was sent to 1000 individuals with MS (response rate 42.5%). In phase 3, participants in 3 focus group interviews discussed how findings from phases 1 and 2 might affect motivation for participation and adoption of the digital tool.

RESULTS

The following 3 categories related to barriers and incentives for participation were identified in the content analysis of the 15 individual interviews: (1) life with MS, (2) use of technology, and (3) participation and incentives. Phase 1 findings were tested in phase 2’s survey in a larger population (n=1000). The majority of participants were comfortable using smartphone technologies and participated actively on social media platforms. MS symptoms did cause limitations in the use of Web pages and apps when the given pages had screen clutter, too many colors, or too small buttons. Life with MS meant that most participants had to ration their energy levels. Support from family and friends was important to participants, but support could also come in the form of physical aids (walking aids and similar) and digital aids (reminders, calendar functions, and medication management). Factors that could discourage participation were particularly related to the time it would take every day. The biggest motivations for participation were to contribute to research in MS, to learn more about one’s own MS and what affects it, and to be able to exchange experiences with other people with MS.

CONCLUSIONS

MS causes limitations that put demands on tools developed for digital data collection. A digital data collection tool can increase chances of high adoption rates, but it needs to be supplemented with a clear and simple project design and continuous communication with participants. Motivational factors should be considered in both study design and the development of a digital data collection tool for research.
Citra Kepahlawanan dalam Film-Film Berlatar Sejarah Pada Layar Lebar Indonesia Pasca-Runtuhnya Rezim Soeharto (Studi Kasus Film Soegija, Habibie-Ainun, dan Hadrotussyaikh Sang Kiai)
Authors: Makhasi Ghifari Yuristiadhi Masyhari
Published: January 2019

In Indonesia, film as a popular media developed significantly with the presence of films in various genres, one of which is historical film. Post-reform, various historical films emerged that were not previously discovered during the New Order era. As is known, historical films in the New Order era were dominated by Soeharto as an actor, these historical films seemed to voice that there were many other heroes who also had contributions to Indonesia. These films then seem to want to show the self (keakuan) and nationalism possessed by these figures. This research wants to show the contestation of the self (keakuan) and nationalism of three films: Soegija, Habibie-Ainun, and Hadrotusyaikh the Kiai. This research is a qualitative descriptive study with a phenomenological approach.Di Indonesia, film sebagai media populer berkembang cukup signifikan dengan hadirnya film dalam berbagai genre, salah satunya film sejarah. Pasca reformasi, muncul berbagai film sejarah yang sebelumnya tidak ditemukan pada masa Orde Baru. Sebagaimana diketahui, film-film kesejarahan di masa Orde Baru lebih didominasi Soeharto sebagai aktor, film-film sejarah ini seakan ingin menyuarakan bahwa ada banyak sosok pahlawan lain yang juga memiliki kontribusi untuk Indonesia. Film-film ini kemudian terkesan ingin menunjukkan keakuan dan nasionalisme yang dimiliki oleh sosok-sosok tersebut. Penelitian ini ingin menunjukkan kontestasi keakuan dan nasionalisme dari tiga film: Soegija, Habibie-Ainun, dan Hadrotusyaikh Sang Kiai. Penelitian ini adalah penelitian deskriptif kualitatif dengan pendekatan fenomenologis.
Durus Al-Lughah Gontory: Interactive Arabic Mobile Learning for Beginners
Authors: Muriyatmoko Dihin , Abdullah Achmad Farouq , Musyafa‟ Zaenury Adhiim
Published: January 2019

The goal of the Android mobile application for Arabic learning is to help students who are not alumni of Muslim boarding school in everyday interaction using the Arabic language at Universitas Darussalam Gontor and to function as a medium to introduce Arabic of Pondok Modern Darussalam Gontor version to beginners. The contents come from the book of the first edition of chapter 1 to 12 written by KH. Imam Zarkasyi and KH. Imam Syubani. These books are studied by santri of KMI PMDG of class one. This application applies grammar translation and audiolingual method to learn Arabic for beginners and is developed using ADDIE (analysis, design, development, implementation, and evaluation) approach model. The test was done in six ways: its compatibility with any android device at least 4.5 inchi with the type of android mimimum version of 4.0.4 (Ice Cream Sandwich), an expert material of Arabic language learning give rate score 95%, an expert of media learning give rate score 88.9%, 7 of 11 lecturers of Arabic language give an average score of 81.4%, 6 of 30 students from non-alumni muslim boarding school at this campus give 91.6% and 373 general users via playstore from February 1, 2017, to November 18, 2017, rated 4.9. The result of the overall evaluation of all the tests on this apps shows that this application is relevant to beginner users because of its ease. However, it cannot replace the role of teacher, class, and situation of real Muslim boarding school.
Prediction of Peat Forest Fires Using Wavelet and Backpropagation
Authors: Kristianti Novera , Santoso Albertus Joko , Pranowo Pranowo
Published: January 2019

One of the causes of smog as well as climate damage, particularly in Palangka Raya, Center Kalimantan, are peat forest fires. There are a lot of losses inflicted by the smog including the increasing number of people who suffer respiratory infection (ARI) due to polluted air and any other related aspects. Peat fires are problematic to overcome because the locations of fires are difficult to be accessed. This paper focuses on building the system to predict the distribution of peat forest fire hotspots by utilizing satellite imagery. In designing the system for predicting the fire hotspots distribution, wavelet orthogonal was used as the initial processing of mapping the distribution of peat forest fire hotspots. Meanwhile, backpropagation method was used to identify the fire hotspot distribution patterns of peat forest fire in this system. From the result of the data tested which had been done for predicting the peat forest fire hotspots, the decomposition image obtained using Haar wavelet had the highest percentage of accuracy to recognize the fire hotspots, which is 90%. The recency of this system was its ability to predict the peat forest fire hotspots distribution which can be used as peat forest fires prevention, especially in Palangka Raya, Central Kalimantan.
Role Analysis of Distributed Generation Towards Transmission Expansion Planning Using MILP
Authors: Febrian Gessa Firman , Hadi Sasongko Pramono , Sarjiya Sarjiya
Published: January 2019

Electricity demand increase as function of population and economic activity growth. To meet the demand growth, one kind of approaches to expand electrical system is to calculate the need of generating unit and the result will be used to determine the needs of transmission line. In this research, a model was developed with focused on transmission line expansion based on Mix Integer Linear Programming method. The objective function was to minimize overall investment cost for transmission and operating cost of all generating units. The developed model was implemented in 6-bus Garver’s test system. Distributed generation implementation impact is also studied in this study in term of network configuration and overall expansion cost. The results show that distributed generation implementation will differ the network configuration and reduce the overall system cost, with overall system cost with and without distributed generation implementation was $106.4 million and $103.18 million respectively.
The Capability of Cinnamon as an Off-Flavor Masking Agent for Spirulina platensis enriched Food Product
Authors: Fitriya Wahdan , Alfionita Khusnul
Published: January 2019

The purpose of this research was to know the effectiveness and the description of aroma of cookies, flakes, and dried noodles fortified with biomass of Spirulina platensis microalgae and cinnamon powder. Fortification was done to increase the nutritional value while the addition of cinnamon powder was done as an aroma masking ingredient to reduce off-flavor of the product. The observations included hedonic test using 60 panelists to find out the best concentration of cinnamon powder additions favored by panelists, followed by quantitative descriptive analysis (QDA) using trained panelists to know the aroma description of the product. The cinnamon powder added to each product was 2.5; 5; 7.5; and 10%. The results showed the concentration of cinnamon for cookies, flakes, and spirulina drieds noodles were 10; 2.5; and 2.5 %, respectively. The selected product was then tested by QDA and generated respectively 13; 12; and 10 perceptions of aroma, while dominant perceptions emerging were cinnamon-like, sunflower seed-like, sand ginger-like, and caramel-like.
The Effect of Chitosan in Feed on Growth, Survival Rate and Feed Utilization Efficiency of Nile Tilapia (Oreochromis niloticus)
Authors: Rozi Rozi , Mukti Akhmad Taufiq , Samara Syifania Hanifah , Santanumurti Muhammad Browijoyo
Published: January 2019

Chitosan is a functional polysaccharide that is capable of inducing various biological activities. This research aims to examine the effect of chitosan on growth and blood profile of tilapia fish. The method used in this research was experimental methods with completely randomized design (RAL) consisting of 4 treatments and 3 times. 120 Tilapia fish in 5-7 cm in range size were reared in aquarium at density of 10 fish/aquarium. Feedwere given at the additional dose of 10 ppt, 50 ppt, and 100 ppt chitosan. The observed variables were growth rate, survival rate, fish blood profile, water quality, feed utilization efficien . The results showed that the best chitosan treatment was at a dose of 100 ppt which produced FCR of 3.48 ± 2.25, AGP: 0.13 ± 0.03, SGR: 0.85 ± 0.84 and EPP: 28.70 ± 16,54.
Empowering Bangladeshi Female Teachers through Ibsen’s A Doll’s House
Authors: Hossain Md. Amir
Published: January 2019

The term, “empowerment” is undoubtedly a debating issue to many critics, scholars, politicians, academicians, practitioners, feminists, researchers, and litterateurs around the world; it is difficult to define in a practical sense. This study would like to apply this term with a view to empowering Bangladesh’s female teachers. And, the term, “empowerment” would be connected with women empowerment in the Bangladesh Perspective to clarify the discussion of this study. Truly speaking, Ibsen’s A Doll’s House bears the everlasting testimony of a feminist play around the planet. Though Ibsen’s outstanding creation of Nora’s character is still a globally controversial question, but to womankind, she is regarded as a model of freedom, power, and protect. In Bangladeshi colleges and universities, the participation of women is on the increase day by day across the country. Many of them are keenly interested in teaching profession, especially Bengali and English literature. It is interesting to note that many female teachers are very much eager to teach and carry out their scientific research project on A Doll’s House in the light of Bangladesh. They would like to find out an innovative and potential aspect of contemporary women’s issues differently through an epoch making creation of Ibsen’s female character, Nora. Some of female teachers regard Nora as an inspiration of women empowerment in the Bangladesh perspective. They have a popular notion that Nora is not only for the Scandinavian women, but also for Bangladeshi. In this regard, the researcher would like to frame Nora as a pioneer of women empowerment to Bangladeshi female teachers. Moreover, this study would like to examine how Ibsen’s A Doll’s House is now being evaluated, learnt, and taught in the Bangladeshi colleges and universities.
Propuesta y diseño de una regla fiscal genérica
Authors: Zack Guido , Sotelsek Daniel Federico
Published: January 2019

Las herramientas esenciales del Estado para cumplir con el objetivo de estabilidad macroeconómica son la política monetaria y la política fiscal. Sin embargo, el avance en términos de reglas de comporta­miento ha sido mucho mayor en el caso de la política monetaria. En el presente artículo se pretende hacer un aporte en relación al mecanismo que debería regir una regla fiscal, de forma que fomente un compor­tamiento contracíclico, sin que ponga en cuestionamiento la solvencia del sector público. Para ello, es fundamental dotar a la regla de flexibilidad, a través de una correcta selección de la base y una cláusula de escape clara y transparente. Una vez descritas sus características deseables, se propone una regla fiscal genérica que debería ser adaptada a cada caso particular, en esta oportunidad el ejercicio se realiza para el caso de España en los años previos a la última crisis. Finalmente, se concluye que una regla fiscal bien diseñada puede ser de mucha utilidad no solo para los objetivos de solvencia y estabilidad, sino también como guía para la discrecionalidad.
Dinámica del mercado laboral del sector transporte en México
Authors: Cruz González Gabriela , Ríos Bolivar Humberto
Published: January 2019

En el presente estudio se analiza la dinámica y la estructura del sector laboral del transporte en México, específicamente de los “Conductores de transporte y de maquinaria móvil", así como el impacto del crecimiento económico sobre la demanda de trabajo por categorías de los trabajadores de dicho sector de acuerdo a la Clasificación Única de Ocupaciones del sector laboral mexicano. Se utiliza la metodología presentada por Kato (2004) siguiendo a Sydsaeter y Hammond (1995) para determinar la elasticidad producto del empleo para el periodo 1996-2012, haciendo uso de microdatos de la Encuesta Nacional de Ingresos y Gastos de los Hogares (ENIGH) publicados por el Instituto Nacional de Estadística y Geografía (INEGI).
Adquisición y la transferencia de conocimiento tácito de mercadotecnia en pequeños y medianos hoteles
Authors: Zapata Sánchez José Luis , Cavazos Arroyo Judith , Mayett Moreno Yésica
Published: January 2019

Esta investigación tuvo como objetivo analizar el efecto de la capacidad de absorción, una cultura abierta de colaboración, confianza entre compañeros de trabajo y la riqueza de medios de comunicación sobre la adquisición de conocimientos tácitos de mercadotecnia, así como el impacto de ésta sobre la transferencia de conocimientos tácitos de mercadotecnia. Entre los empleados de hoteles pequeños y medianos de Playa del Carmen, Quintana Roo, se realizó una investigación cuantitativa y transversal, aplicándose una encuesta personal a 229 empleados seleccionados por conveniencia, que trabajan en el sector hotelero. Para analizar el efecto de las variables en la transferencia de conocimiento tácito de mercadotecnia se utilizó la técnica estadística de ecuaciones estructurales. Los resultados mostraron que la confianza en compañeros de trabajo y la riqueza de medios de comunicación impactan directa y positivamente la adquisición de conocimiento tácito de mercadotecnia y a su vez, ésta a la transferencia de conocimiento tácito de mercadotecnia. Las implicaciones teóricas y aplicadas de los resultados fueron discutidos.
Las corporaciones hoteleras españolas: determinantes internos y externos de su desempeño
Authors: Lado-Sestayo Rubén , Vivel-Búa Milagros
Published: January 2019

Este trabajo realiza un estudio empírico de los determinantes del desempeño de los grupos hoteleros españoles. La muestra de análisis está formada por 1,019 establecimientos hoteleros afiliados a corporaciones hoteleras y el horizonte temporal es 2005-2011. Los resultados denotan que los factores característicos de la demanda de servicios hoteleros y de la estructura del mercado afectan significativamente al desempeño. Ello subraya la importancia de la gestión del punto turístico donde se localiza. Asimismo, también destaca, a nivel de hotel, el efecto obtenido para variables representativas de la cuota de mercado que éste tiene, su nivel de activo y su volumen de deuda. Por tanto, los gestores del hotel y del destino son responsables del desempeño hotelero.
¿Son las características del comité de auditoría importantes para el presupuesto de auditoría interna en empresas de Malasia?
Authors: Al-Dhamari Redhwan , Almagdoub Almahdi , Al-Gamrh Bakr
Published: January 2019

An audit committee is viewed as an essential self-regulatory internal governance instrument that is expected to provide an oversight role over the entire process of financial reporting. An internal audit is also one of the corporate governance cornerstones that is essential for the effective monitoring of the operating performance of internal control. To ensure its effectiveness, the audit committee monitors the resources available to the internal audit, and internal control functions should be directly reported to the audit committee. This study analyses the effect of audit committee characteristics on internal audit budget in Malaysia, where data on internal audit budget is available and how well audit committee monitors the internal audit function is questionable. Our study also opens the door to an unanswered question, that is, whether an audit committee index is related to internal audit budget. Data of 96 companies listed on Bursa Malaysia for a three-year period, 2012-2014, was utilized to achieve this end. The regression results show that audit committee meeting and index are significantly and positively associated with internal audit budget. They also indicate that audit committee tenure has a significant and negative impact on internal audit budget. The findings of the study support the recent policy initiatives in relation to audit committee and internal audit. They also serve as a wake-up call to policy makers in requiring more committed and skilled members on the audit committee.
Valuation of an investment project in research and development in the pharmaceutical industry
Authors: Cruz Aranda Fernando , Terán Bustamante Antonia
Published: January 2019

In this paper, the evaluation of the investment project in research and development for the innovation and of great impact in the pharmaceutical industry is presented. The project evaluation is done through an American type real call option, based on binomial trees incorporating the expected volatility of the expected cash flows in order to determine the benefit of postponing the project three years, providing flexibility to investors in their decision making. Besides, in the valuation of a real option associated with the project, fuzzy sets theory is incorporated in the process of assigning possibilities to the branches of a tree. The value of the American type real call option to postpone the project are between 24.83 % and 51.22% of the investment, and the value of real option, using fuzzy logic is between 9.91% and 23.13% of the investment in a pessimistic scenario, and of the 10.04% and 39.08% of investment in an optimistic scenario, and for a experts scenario the option premium is between 10.00% and 26.91% of the investment, these are better results.
Editorial 63 (2)
Authors: López Herrera Francisco
Published: January 2019

Como siempre, el poder entregar a nuestros lectores y al público en general el presente número de Contaduría y Administración es un motivo de gran satisfacción por todos los miembros del equipo editorial de la revista. Cada entrega constituye el fruto de una gran cantidad de esfuerzos, no siempre presentes en forma ostensible pero no por ello menos valiosos. Los resultados de investigación presentados como artículos en las siguientes páginas constituyen una muestra de la confianza que depositan los autores en los procesos que sigue nuestra revista para garantizar una revisión adecuada, de nivel académico y de valor para ellos mismos; así como, para la revista y la comunidad interesada. El peso de la actividad y la responsabilidad de que esa revisión se sujete a los más altos estándares éticos y académicos recaé en nuestro selecto grupo de dictaminadores, quienes arbitran sin remuneración alguna los trabajos que se les encargan, razón por la que se agradece la atención que prestan a nuestro llamado. De manera especial se cuenta con la participación de nuestro comité científico, integrado por destacados académicos e investigadores cuyo reconocimiento como tales es amplio.
“Deve produzir abalo” e afetar o “sossego dos povos”: as sesmarias no Brasil e os dilemas do reformismo ilustrado
Authors: Sanches Marcos Guimarães
Published: January 2019

A ocupação das terras do Brasil e a regulação de sua propriedade foram objeto de inúmeras regulações culminando no Alvara de 5 de outubro de 1795 regulando e sistematizando as disposições sobre o “melindroso objeto” das sesmarias. Suspenso no ano seguinte, sem que tenha tido qualquer aplicação, para evitar os “muitos processos, e causas que poderão excitar-se”, o mesmo ato previa a manifestação dos Governadores com a “maior prontidão sobre o modo, com que mais fácil, e comodamente” pudesses ser a nova legislação aplicada.Palavras-Chave – Brasil Colonial; Sesmarias; Propriedade. "Deve Produzir Abalo” and to affect the “Sossego dos Povos": the dilemma of Illustrated Reformism in the Colonization Crisis. Abstract AbstractThe occupation of land in Brazil and the regulation of its property were object of various regulations that culminated on the October 5th of 1795 Alvara, which systematizes the dispositions about the “melindroso objeto” (difficult object) of the sesmarias. Suspended on the next year, without having any application, in order to avoid “many lawsuits, and court cases that might be motivated”, the same act included orders to the Governors to demonstrate “with maximum urgency, the most easily way” the new legislation could be applied.Keywords: Colonial Brazil; Sesmarias; Property.
A independência Brasil ou uma fraca burguesia: o que condenou Portugal a uma posição subalterna na Europa?
Authors: Bittencourt Rodrigo do Prado
Published: January 2019

Este artigo busca analisar a situação de Portugal no início do século XIX, avaliando os argumentos que suas elites usavam para justificar o enfraquecimento dopaís. Alguns, como Palmela, já na época destes acontecimentos, defendiam a ideia de que o país decaíra graças à perda do Brasil. A este parecer opõe-se outro, defendido, sobretudo posteriormente, por Antero de Quental e Oliveira Martins (membros da Geraçao de 70): a fraqueza advinha de sua própria configuração histórica; que produziu uma burguesia fraca.
A vila de São Salvador: Província do Espírito Santo ou do Rio de Janeiro (1822-1832)?
Authors: Soares de Lemos Carlos Eugênio
Published: January 2019

O presente artigo discute o caminho percorrido pela vila de São Salvador dos Campos dos Goytacazes para se desmembrar da Província do Espírito Santo e ser anexada à do Rio de Janeiro entre os anos de 1822 e 1832. Analisa o papel do Senado da câmara e do deputado da província para sustentarem essa reivindicação no Parlamento (1826-1832). Por fim, sugere que um dos principais objetivos dos “homens bons” com essa requisição era transformar o potencial eleitoral local em capital político regional e nacional.
Escandinavos e norte-americanos na América do Sul? Notas acerca de um projeto de colonização utópica a partir da imprensa (1902-1914)
Authors: Pietta Gerson , Leite Renato Lopes
Published: January 2019

Busca-se no texto efetuar algumas reflexões acerca de um projeto de imigração de origem norte americana e escandinava em alguns territórios da América do Sul, tendo como centro para análise do conflito uma frente de colonização específica, vinda do Estado da Califórnia-US e outras ramificações organizada por John Albertus, um russo-finlandês. As concorrências e os conflitos serão abordados a partir de fontes oficiais, mas sobremaneira advindas de periódicos semanais brasileiros do Paraná, São Paulo e Rio de Janeiro e internacionais da Califórnia que circularam entre 1906-1914 e trataram dos bastidores do projeto utópico de colonização socialista que buscava se concretizar.
Centralidade da Fronteira: Ensaio sobre a Origem e Evolução de Fronteiras Sócio-Espaciais
Authors: Ioris Antonio Augusto Rossotto
Published: January 2019

A produção de fronteiras sempre foi fundamental para a circulação e acumulação de capital. A perenidade da emergência de novas fronteiras não é apenas em razão da demanda por minerais, terras ou outros recursos, ou porque as fronteiras representam novas oportunidades de mercado, mas crucialmente porque a fronteira opera como compensação pela saturação das relações capitalistas existentes nas áreas centrais. Na fronteira, a sequência convencional de tempo e espaço é suspensa e reconfigurada, permitindo a descompressão de tensões e contradições. Consequentemente, as fronteiras espaciais funcionam como um espelho, onde as características mais básicas e explícitas do capitalismo estão vivamente expostas. Este artigo examina o significado e a imanência das fronteiras espaciais, considerando-os como um laboratório de agência histórica e geográfica. Isso implica em uma reflexão sobre a necessidade, a configuração e a contestação das fronteiras espaciais, prestando especial atenção à incorporação econômica e territorial da região Amazônica e às perspectivas de resistência política.