bluuebunny/crossref_metadata_2025 huggingface dataset:
ЕКОЛОГІЯ ЖИВЛЕННЯ ТА МОРФО-ФУНКЦІОНАЛЬНА ОРГАНІЗАЦІЯ ТРАВНОЇ СИСТЕМИ КРЯЧКА ЧОРНОГО CHLIDONIAS NIGER (LINNAEUS, 1758)
Authors: Ликова І. О. , Харченко Л. П.
Published: March 2021

У статті подано аналіз екології живлення крячка чорного Chlidonias niger (Linnaeus, 1758), проаналізовано кормовий раціон і стратегію живлення в різних біотопах України. За трофічної спеціалізацію чорний крячок Chlidonias niger відноситься до птахів з комахоїдним типом живлення. Досліджено морфометричні показники органів травної системи C. niger, визначено їх відносні показники, описано анатомічну будову відділів травного тракту, макро- мікроскопічну, гістологічну будову стінки травної трубки. Дослідження морфофункціональної організації травної системи C. niger свідчить про значне укорочення травного тракту відносно довжини тіла. Значне укорочення травного тракту, як одна з особливостей морфофункціональної організації травного тракту, пов’язана не тільки з типом живлення, а і з кормодобувним стереотипом (добування корму в польоті). Дослідження гістологічної будова стінки відділів травного тракту C. niger показали, що у цілому травний тракт має макро-, мікроскопічну та гістологічну будову, характерну для представників птахів з комахоїдним типом живлення. Стінка стравоходу має типову будову і вистелена багатошаровим епітелієм. Шлунок двокамерний, має еліпсоподібну форму. На поверхню слизової оболонки залозистого шлунку відкриваються отвори глибоких складних залоз, що виділяють пепсин. М’язовий шлунок має товсті стінки, а внутрішня поверхня вистелена міцною кутикулою. Кишечник укорочений і слабко диференційований на відділи. Рельєф слизової оболонки кишечнику – пластинчастий. По довжині травної трубки, як захисні структури, дифузно розташовані лімфоцити. Сліпі кишки рудиментарні. У задньому відділі травної трубки – пряма кишка – основа пластинок розширюється, у власній пластинці слизової оболонки крипти розташовані в один ряд. У складі поверхневого епітелію відмічено зміни співвідношення облямованих ентероцитів та екзокриноцитів у каудальному напрямку, що свідчить про інтенсивність всисних процесів у верхніх відділах тонкого кишечнику. Травні залози мають типову будову, характерну для представників класу Aves.
ОСОБЛИВОСТІ ФОРМУВАННЯ ОРНІТОЦЕНОЗІВ ЗАЛІЗНИЧНИХ ЛІСОСМУГ ХАРКІВСЬКОЇ ОБЛАСТІ
Authors: Пісоцька В. В.
Published: March 2021

Залізничні лісонасадження – унікальні біотопи зі значним антропогенним навантаженням, що значно впливає на видове, кількісне різноманіття птахів, поведінкові реакції. Дослідження проводилися в різних типах лісосмуг: штучні лісонасадження вздовж колій, що межують з агроценозом; штучні лісонасадження вздовж колій, що межують з водними об’єктами; штучні лісонасадження вздовж колій, що межують з населеними пунктами та антропогенними спорудами. В ході проведених досліджене у різних типах лісосмуг вздовж залізничних шляхів зареєстровано 59 видів птахів. Переважають представники ряду Горобцеподібні. Видове різноманіття птахів штучних лісонасаджень вздовж колій, що межують з агроценозом (лісосмуга № 1) представлено 46 видами. Домінує Sturnus vulgaris L. (147.2 пари), Turdus philomelos Brehm. (128.9 пари), Motacilla flava L.(102.3 пари) та інші. 50 видів птахів характерні для штучних лісонасаджень вздовж колій, що межують з водними об’єктами (лісосмуга 2). Домінантними видами є Corvus cornix L. (157 пари), Pica pica L. (150 пар) Sturnus vulgaris L. (144.4 пари) Parus major L. (142.2 пари). Орнітокомплекс штучних лісонасаджень вздовж колій, що межують з населеними пунктами та антропогенними спорудами (лісосмуга 3) представлений 44 видами. Домінантними видами є Hirundo rustica L. (163 пари), Parus major L. (161.4 пари), Pica pica L. (157.7 пари), Corvus cornix L.(156.9 пари), Passer domesticus L., (129.9 пари) та інші. Проаналізовано показники коефіцієнта подібності Жаккара та Соренсена. Показники визначених коефіцієнтів свідчать про подібність видового складу птахів різних типів лісонасаджень вздовж залізничних колій. Високий показник подібності спостерігається між штучними насадженнями вздовж колій, що межують з агроценозом та штучними насадженнями вздовж колій, що межують з населеними пунктами та антропогенними спорудами (коефіцієнт Жаккара дорівнює 0.91 та коефіцієнт подібності Соренсена дорівнює 0.95 відповідно).
ABOUT THE AUTHOR SERHIY ZHADAN
Authors: Zhadan S. , Malenko O.
Published: March 2021

Serhiy Zhadan (born 1974) is an extraordinary writer. Sometimes it seems that
he can see through the walls of human souls. He penetrates the souls and extracts
such information about people that remains a mystery even for themselves
Desajuste ocupacional de los egresados universitarios:
Authors: Ortiz Chávez Miguel Ángel , Rodríguez Córdova Nuria Yanella , Rojas Quiroz Carlos Armando
Published: March 2021

El objetivo de esta investigación es explicar el desajuste ocupacional de los recién egresados universitarios de carreras de Ciencias, Ingeniería, Matemáticas y Tecnología (CIMTEC) mediante el uso de la Encuesta Nacional de Egresados Universitarios y Universidades 2014. Teniendo en cuenta el grado de severidad, se distinguieron dos tipos de desajuste: desajuste leve y desajuste grave. En términos generales, el desajuste ocupacional llegó a representar al 60.7 por ciento de los recién egresados universitarios, siendo mayor en los trabajadores CIMTEC. Sin embargo, la mayor parte de ellos se encontraba en desajuste leve, a diferencia de los egresados no CIMTEC donde sucede el fenómeno contrario. Para evaluar los determinantes del desajuste se utilizó un modelo Logit Ordinal Generalizado Parcial (LOGP). Se determinó que las características de la familia y las condiciones en que fue recibida la Educación Superior inciden significativamente en la probabilidad de encontrarse en desajuste ocupacional.
Diffracted Fields by a Parabolic Reflector Offset-Fed by a Line Source
Authors: KARA Mustafa
Published: March 2021

Fields of a line source diffracted by a cylindrical parabolic Perfectly Electric Conducting (PEC) reflector are investigated by employing the scattering integral of the Modified Theory of Physical Optics (MTPO). The reflector that is symmetrically located with respect to x-axis is offset-fed by a line source. The line source is lying parallel to the z-axis and off the focus of the reflector. Diffracted fields are evaluated asymptotically by means of the Edge Point Method. An approximate way of expressing uniform diffracted fields is used by utilizing the Signum and Fresnel functions together to overcome the non-uniform situations. Total scattered, diffracted, and reflected fields are plotted numerically for some parameters such as parabola width and location angle of the line source in the problem.
THE EFFECT OF METACOGNITIVE STRATEGY ON STUDENTS’ READING COMPREHENSION AT SMK SWASTA YAPIM MEDAN
Authors: Pasaribu Ummi Kalsum
Published: March 2021

AbstractThe research objective was to find out the effect significantly from the implementation of the Metacognitive Strategy on reading comprehension of the students. The researchers formulated the research problem “Does Metacognitive strategy affect the students’ reading comprehension?”. In this research, The students of SMK Swasta Yapim Medan was chosen as the sample in this research.In this research,  researchers applied the experimental research. This research was done by applying the experimental group (applying the Metacognitive Strategy) and in the controlled group (without applying the Metacognitive Strategy) by using quantitative approach. The sample used by the researchers in this study was 72  students. 35 students were chosen as the sample in the experimental group. From the data it was known that the total score of the students in the experimental group after conducting the post-test was 2,714. After that the researchers found out that the students’ mean score was 77.54. There were 37 students in controlled group. The total scores after doing the post-test session in the controlled group was 2.526. The mean score of the students was 68.27. The researchers found out  the independent sample from the  t-test. After that the researchers found out that the t-table was lower than the t-test (t-table = 3.563 < t-test = 7.693). Meanwhile it was found out that the significance (p) was 0.001. The significance showed that 0.001 < 0.005 (p < 0,005). After conducting the research done by the researchers, it was known from the data that H1 can be accepted and H0 is rejected. The research findings were significant because p<0.005. From the data of the result as explained above, the researchers gave a conclusion that after applying the Metacognitive Strategy on the students’ reading comprehension, it had significantly affected the reading comprehension of the students.Key Words: The Effect, The Metacognitive Strategy, The Reading Comprehension
PA KUA'S MIRROR FUNCTION FOR CHINA ETHNISTS IN KOTAPINANG DISTRICT, LABUHANBATU SELATAN DISTRICT
Authors: Dana Tri Rahma , Pelly Usman , Azhari Ichwan
Published: March 2021

This study aims to determine the function of the Pa Kua mirror, namely a mirror with an octagonal shape, made of aluminum and silver which is believed to capture good things and ward off bad things that are usually placed outside the building above the entrance by the ethnic Chinese to live their lives, especially during the Covid-19 pandemic, a situation where all economic activities of many people have become paralyzed and even difficult to survive, such as in Kotapinang, South Labuhanbatu Regency. As the purpose of using this Pa Kua mirror is a tradition passed down from generation to generation to be able to protect the buildings they inhabit. The research method used is descriptive qualitative. With the technique of collecting interview data, observation, and study documentation. The results of the analysis found that this mirror has been used for a long time by ethnic Chinese in their home country of China and has become a tradition they believe in banishing bad energies that enter their residence, and are brought by migrating Chinese ethnicities, especially in this Kotapinang sub-district. and used by those who still believe and still preserve the traditions of their ancestors today.
REUNIFICATION OF A ONE SPACE THE HERO CITIES AND CITIES OF MILITARY GLORY THE SOUTH OF RUSSIA AS ONE OF THE MECHANISMS OF PRESERVING THE HISTORICAL MEMORY OF YOUTH
Authors: NAUMOV Igor N. , DULINA Nadezhda V. , SHARAPOV Dmitriy Yu.
Published: March 2021

The "space - time" of the social world is not only a physical, social or logical environment for sociological subjects, and not even their General properties, since the expressions "social space" and "social time" are commonly used and, as it were, taken for granted in all judgments, in all respects. But it is through these categories, connecting the space and time of a particular historical period and bringing it closer to the current time, we are able to understand and feel the origins of the processes taking place at the present time. The space of hero cities and cities of military glory is a unique subspace of a one unique socio-cultural space of the South of Russia, the integrity of which can be understood only after seeing the places of memory of the people. Such an opportunety - immersion in the heroic and Patriotic history of Russia and the development of this past-provide tourist trips to the hero cities and cities of military glory. So the past becomes part of the present and contributes to the preservation of the historical memory of the inhabitants of the country. The authors believe that the completion of the construction of the Crimean Bridge not only expands the heroic and Patriotic space of the South of Russia physically and its tourist opportunities, will cause a change in the vector of travelers in the direction of the Crimea, but will also contribute to the preservation of people's memory of the heroes of the past years. The developed route (program) of the week Patriotic tour from Volgograd through the Crimean Bridge to Sevastopol "from Mamayev Kurgan to Sapun-Gora" for organized students and schoolchildren groups of is offered.
CLASSICAL DIDACTIC PRINCIPLES AND ELECTRONIC LEARNING ENVIRONMENTS
Authors: VASILYEVA Valentina D. , PETRUNEVA Raisa M. , BERISHEVA Elena D.
Published: March 2021

The article discusses the didactic aspects of the use of distance learning tools on the example of the electronic information and educational environment (EIEE) of the Volgograd State Technical University (VolgSTU). It is shown that classical didactic principles are also applicable when using information and communication technologies.
DESIGNING QUALITY ASSURANCE SYSTEM FOR INTERNATIONAL JOINT STUDY PROGRAMS
Authors: ZABOTKINA Vera I. , MAKOLOV Vasily I.
Published: March 2021

The article is concentrating on the new approach to quality assurance system within joint international study programs (joint programs). This problem is quite relevant for the implementation of Federal projects "Young professionals (Improving the competitiveness of vocational education)" and "Export of education" within the national project "Education". The authors argue that new approach to Quality Assurance is based on multilevel model. General structure of the quality assurance system of the joint program is presented. It takes into account internal and external quality assurance in accordance with the logic and concept of ESG-standards, the European approach. A comparative analysis of these fundamental documents is also provided and impact of the European approach on the national legislation, is considered. We prove that the proper multilevel quality assurance system in international joint programs is an important mechanism providing increase of Russian education export.
The Correlation among Gender, Language Learning Strategies, and English Achievement of English Department Students of Tarbiyah Faculty at UIN Alauddin Makassar
Authors: Maulina
Published: March 2021

This was a correlational research with two predictors and one criterion. 103 students (both successful and unsuccessful male and female students) were involved in this research. The data obtained through SILL by Oxford (1990) and students’ English achievement based on gender were analyzed by using descriptive statistics and inferential statistics through SPSS program version 20.0. The findings, first of all showed that there was a significant correlation between gender and English achievement where r = 0.924 and p = 0.000 = 0.05. Second, there was not any significant correlation between LLSs and English achievement where r = 0.202 and p = 0.083 < = 0.05. Third, there was not any significant correlation between successful gender and their LLSs where r = 0.222 and p = 0.056 > = 0.05 but there was a significant correlation between unsuccessful gender and their LLSs where r = - 0.376 and p = 0.049 < = 0.05. Fourth, There was a significant correlation between gender and LLSs used simultaneously with English achievement where r = 0.264 and p = 0.04 < = 0.05.
The Effect of Soluble Humic Acid on Distribution Coefficients of Chemical Elements in the Plankton–Water System
Authors:   Chebotina M.Y., Polyakov E.V., Guseva V.P., Volkov I.V., Khlebnikov N.A.
Published: March 2021

Influence of soluble humic acid on the chemical elements distribution within the water-plankton system has been studied. The specter of 35 investigated elements included macro- and micro-elements, as well as rare and trace elements of a natural water body aquatic medium. It has been demonstrated that presence of humic acid at the water medium alkaline reaction leads to reliable decrease of all the investigated elements distribution coefficients. It has been proposed that this decrease was caused by formation of mobile in the water compounds of the elements with humic acid, which prevented their absorption by plankton.
Variaciones, consistencias y desplazamientos en artículos de investigación de ciencias sociales
Authors: Amador Lesmes Beatriz , Gutiérrez-Ríos Mirta Yolima
Published: March 2021

En este artículo se presentan resultados de investigación sobre consistencias, variaciones y desplazamientos en la escritura de artículos de investigación de profesores de ciencias sociales, en el marco de las políticas formuladas para la producción académica en Colombia entre 1992 y 2018. Para el análisis de los artículos, se diseñó una metodología longitudinal, que permitió ver la incidencia de las políticas en la producción académica de los profesores, durante los años mencionados; se empleó la técnica análisis de contenido para documentos de política pública, artículos de investigación y entrevistas semiestructuradas. El objetivo de la investigación fue analizar consistencias, variaciones y desplazamientos en la escritura de profesores universitarios, con el fin de configurar elementos de análisis de la producción escritural en ciencias sociales. En la investigación se concluye que la escritura de artículos de investigación está condicionada por los criterios para evaluar la producción académica, pero también se configura como mecanismo a través del cual los autores se posicionan críticamente en una comunidad académica. El valor agregado de esta investigación se encuentra en proponer criterios cualitativos para analizar y reconocer los aportes en la producción académica, en tanto se trata de una práctica social situada.
Protection Rohingyas through International Adjudication-Decoding Provisional Measures of International Court of Justice in The Gambia vs. Myanmar.
Authors: Sarkar Swargodeep
Published: March 2021

United Nations Secretary-General Antonio Guterres acknowledged Rohingya, “one of, if not the, most discriminated people in the world”. In Myanmar, a country with a Buddhist majority, around a million Rohingya who is the minority having their language and culture, have been persecuted for decades. In the year 2014 census, Myanmar excluded Rohingya by denying basic citizenship. Thousands of Rohingya have fled to neighbouring States after facing persecution orchestrated by Myanmar security forces with the help of local Buddhist mobs. In this background, the Gambia with the help of Organisation of Islamic Cooperation filed the case in the International Court of Justice, alleging that the actions perpetrated by Myanmar violated the provisions of Genocide Convention 1948 to which both States are the parties. Myanmar rightly questioned the standing of Gambia as the interest of Gambia was not threatened or at stake. So, in the absence of a cause of action or rights of the Gambia not affected even remotely, the International Court of Justice should not entertain the case. One of the major issues before the Court whether the Gambia has stood without being affected directly from the violations alleged to have been committed on the Rohingya. The present author will discuss the provisional measures rendered by the ICJ on 23rd January 2020 and the challenges such as jurisdiction, admissibility, urgency or irreparable prejudice condition, faced by the Court with a special focus on the “Plausibility requirement” in provisional measures.
Kompetensi, Pembinaan Karier dan Kinerja Auditor di Inspektorat Jenderal dan Perbendaharaan Instansi Kementerian Pertahanan
Authors: Hardiyatno Budi
Published: March 2021

A B S T R A C T

Corruption in the government lead to questions about the performance of government auditors. General Inspectorate and the treasury ministry of defense agencies tasked with monitoring, controlling and monitoring the implementation of activities in the defense ministry. This study aims to investigate the influence of competence and career development on auditor performance. Based on the testing of 87 auditors obtained empirical evidence that the competence and career development affect the performance of the auditor. Future research can develop a model by adding other variables.

A B S T R A K

Perilaku korupsi di pemerintahan menimbulkan pertanyaan tentang kinerja auditor pemerintah. inspektorat jenderal dan perbendaharaan instansi kementerian pertahanan bertugas untuk melakukan pengawasan, pengendalian dan pemantauan pelaksanaan kegiatan di lingkungan kementerian pertahanan. Penelitian ini bertujuan untuk menginvestigasi pengaruh kompetensi dan pembinaaan karir terhadap kinerja auditor. Berdasarkan pengujian pada 87 auditor diperoleh bukti empiris bahwa kompetensi dan pembinaan karir mempengaruhi kinerja auditor. Penelitian mendatang dapat mengembangkan model dengan menambahkan variabel lain.

JEL Classification: H83, M12
Pengaruh Earning per Share, Debt to Equity Ratio, Suku Bunga dan Inflasi terhadap Price to Book Value pada Perbankan di Bursa Efek Indonesia
Authors: Reni Cusyana Silvi , Suyanto Suyanto
Published: March 2021

ABSTRACT

The research objective is to prove and explain the effect of earnings per share, debt to equity ratio, interest rates and inflation on the price to book value (corporate banking in Indonesia in 2007-2012. The sampling technique in this research is purposive sampling. The data required in research this is obtained of Indonesian Capital Market Directory (ICMD), Indonesia Stock Exchange (IDX) and Bank Indonesia (BI). the method of data analysis used is multiple linear regression. the study concluded that there is influence of earning per share, debt to equity ratio, interest interest and inflation to price to book value in banking in Indonesia Stock Exchange.

ABSTRAK

Tujuan penelitian adalah membuktikan dan menjelaskan pengaruh earning per share, debt to equity ratio, suku bunga dan inflasi terhadap price to book value (perusahaan perbankan di Indonesia tahun 2007-2012. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling. Data yang diperlukan dalam penelitian ini diperoleh dari Indonesian Capital Market Directory (ICMD), Bursa Efek Indonesia (BEI) dan Bank Indonesia (BI). Metode analisis data yang digunakan adalah regresi linear berganda. Hasil penelitian menyimpulkan bahwa ada pengaruh Earning per Share, Debt to Equity Ratio, Suku Bunga dan Inflasi terhadap Price to Book Value pada Perbankan di Bursa Efek Indonesia.

JEL Classification: H83, M12
Pertumbuhan Arus Kas, Pertumbuhan Laba, Inflasi, Suku Bunga, Nilai Kurs dan Return Saham pada Badan Usaha Milik Negara di Bursa Efek Indonesia
Authors: Abror Moh. , Sadeli Dadang
Published: March 2021

ABSTRACT

The study aims to analyze the effect of cashflow growth, earning growth, inflation, interest rates and exchange rates to stock return BUMN. The sample selection is done by using purposive sampling method. Acquired a total sample of 15 companies of 19 state-owned companies listed in Indonesia Stock Exchange during the period 2009 - 2012. This study used multiple linear regression analysis techniques to examine the effect of the independent variable on the dependent variable. Based on the results of the study, there were no variables that deviated of the classical assumption, it indicates that the available data are qualified to use a multiple linear regression model. The results showed that the growth in cash flow, earnings growth, interest rates and exchange rates had no significant effect on stock returns. The study able to show that the interest rate significant positive effect on stock returns.

ABSTRAK

Penelitian bertujuan untuk menganalisis pengaruh pertumbuhan arus kas, pertumbuhan laba, inflasi, suku bunga dan nilai kurs terhadap return saham BUMN. Pemilihan sampel dilakukan dengan menggunakan purposive sampling method. Diperoleh jumlah sampel sebanyak 15 perusahaan dari 19 perusahaan BUMN yang terdaftar di Bursa Efek Indonesia selama periode 2009 – 2012. Penelitian ini menggunakan teknik analisa regresi linear berganda untuk menguji pengaruh variable independen terhadap variable dependen. Berdasarkan hasil penelitian, tidak ditemukan variabel yang menyimpang dari asumsi klasik, hal ini menunjukkan bahwa data yang tersedia telah memenuhi syarat untuk menggunakan model persamaan regresi linier berganda. Hasil penelitian menunjukkan bahwa pertumbuhan arus kas, pertumbuhan laba, suku bunga dan nilai kurs tidak berpengaruh signifikan terhadap return saham. Penelitian berhasil membuktikan bahwa suku bunga berpengaruh positif signifikan terhadap return saham BUMN.

JEL Classification: G14, G30
Pengaruh Return on Equity, Debt to Equity Ratio, Fixed Asset Turnover, Price to Book Value dan Interest Rate terhadap Price Earning Ratio pada Perusahaan Property & Real Estate di Bursa Efek Indonesia
Authors: Setiyawan Agung , Rusmana Oman
Published: March 2021

ABSTRACT

This study is aimed to examine the influence return on equity (ROE), debt to equity ratio (DER), fixed assets turnover (FATO), price to book value (PBV) and interest rate (IR) towards price earning ratio (per). Population of this study are Property & Real Estate companies which had go public in Indonesia Stock Exchange (IDX) during the period of 2008-2012.This research take 11 samples of 52 Property & Real Estate companies listed in IDX during the period of 2008-2012. This research concluded that the price to book value (PBV) and interest rate (IR) have significant influence towards the price earning ratio (PER). Meanwhile, other variables partially have no significant influence towards the price earning ratio (PER).

ABSTRAK

Penelitian ini dilakukan untuk menguji pengaruh return on equity (ROE), debt to equity ratio (DER), fixed assets turnover (FATO), price to book value (PBV) dan interest rate (IR) terhadap Price Earning Ratio (PER). Populasi penelitian adalah perusahaan-perusahaan Property & Real Estate yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2008-2012. Penelitian ini mengambil jumlah sampel sebanyak 14 perusahaan dari 52 perusahaan Property & Real Estate yang terdaftar di BEI selama periode 2008-2012. Hasil penelitian menunjukkan bahwa variabel Price to Book Value (PBV) dan Interest Rate (IR) secara parsial berpengaruh signifikan terhadap Price Earning Ratio (PER). Sedangkan Return on Equity (ROE), Debt to Equity Ratio (DER) dan Fixed Assets Turnover (FATO) tidak berpengaruh signifikan terhadap Price Earning Ratio (PER).

JEL Classification: G14, G30
Bukti Empiris Penerapan Prinsip-Prinsip Good Cooperative Governance pada Kinerja Koperasi di Sukabumi
Authors: Endar Susianto Tri , Suyanto Suyanto
Published: March 2021

ABSTRACT

This study aims to identify and analyze that information transparency, accountability, responsibility, fairness affect the performance of the cooperative. The method of sample selection in this study was purposive sampling resulting in 124 samples of cooperative management. The data required in this study was obtained from the department of cooperatives in Sukabumi. Data analysis method used is multiple linear regression. The results showed that accountability, transparency, accountability, and fairness significant effect on performance. The results of this study are expected to contribute to the implementation of good governance in cooperatives in Indonesia.

ABSTRAK

Penelitian ini bertujuan untuk mengetahui dan menganalisis bahwa keterbukaan informasi, akuntabilitas, pertanggungjawaban, fairness berpengaruh terhadap kinerja koperasi. Metode pemilihan sampel dalam penelitian ini adalah purposive sampling sehingga menghasilkan 124 sampel pengurus koperasi. Data yang diperlukan dalam penelitian ini diperoleh dari dinas koperasi kota Sukabumi. Metode analisis data yang digunakan adalah regresi linier berganda. Hasil penelitian menunjukkan bahwa akuntabilitas, transparansi, pertanggungjawaban, dan fairness berpengaruh signifikan terhadap kinerja. Hasil penelitian ini diharapkan dapat memberikan kontribusi dalam penerapan tata kelola yang baik pada koperasi di Indonesia.

JEL Classification: D22, H30
Pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Anggaran Belanja Modal Pemerintah Provinsi di Pulau Jawa
Authors: Suprayitno Bambang
Published: March 2021

A B S T R A C T

This study purpose to determine the influence of Economic Growth, Local Revenue and General Allocation Fund for Capital Expenditure Provincial Government in Java the period 2009 – 2013. The method used is the method of description by using secondary data obtained from the Central Bureau of Statistics of the Republic of Indonesia. Data collection methods used were documentation with quantitative approach Analysis of this research is multiple linear regression analysis to test the influence of Economic Growth, Local Revenue and General Allocation Fund Capital Expenditure partially (t-test) and simultaneous (F-test). The results showed that partially Local Revenue and General Allocation Fund which significantly influence the Capital Expenditure, while economic growth is significant effect and negative on Capital Expenditure. Simultaneously Economic Growth, Local Revenue and General Allocation Fund effect on Capital Expenditure.

A B S T R A K

Penelitian ini bertujuan untuk mengetahui pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal Pemerintah Provinsi di Pulau Jawa periode 2009 – 2013. Metode penelitian yang digunakan yaitu metode deskripsi dengan menggunakan data sekunder yang diperoleh dari Badan Pusat Statistik Republik Indonesia. Metode pengumpulan data yang digunakan adalah dokumentasi dengan pendekatan kuantitatif.Analisis penelitian ini yaitu analisis regresi linear berganda menguji pengaruh Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum terhadap Belanja Modal.Hasil penelitian menunjukkan bahwa secara parsial Pendapatan Asli Daerah dan Dana Alokasi Umum yang berpengaruh signifikan terhadap Belanja Modal, sedangkan Pertumbuhan Ekonomi berpengaruh signifikan tetapi negatif terhadap Belanja Modal.Secara simultan Pertumbuhan Ekonomi, Pendapatan Asli Daerah dan Dana Alokasi Umum berpengaruh terhadap Belanja Modal.

JEL Classification: H83, M12
Integritas, Objektivitas, Profesionalime Auditor dan Kualitas Audit di Kantor Akuntan Publik Jakarta Selatan
Authors: Andono Susilo Pria , Widyastuti Tri
Published: March 2021

A B S T R A C T

Audit quality is the possibility of finding and reported a violation of the client’s accounting system. This study aims to examine the influence influence the integrity, objectivity and professionalism of auditors on audit quality. The study used survey method in January to March 2014. Research sampling method based on convenience in the election samplel by destination. Respondents many as 82 people. The data analyzed using regression methods. The results indicate variable integrity, objectivity and professionalism of auditors affect simultaneously and can be used to predict the quality of audit results. From the research hypothesis can result in that variable integrity of auditors have a significant positive effect on audit quality. Professionalism variable also has a significant positive effect on audit quality but objectivity variable has no significant effect on audit quality.

A B S T R A K

Kualitas audit adalah kemungkinan menemukan dan melaporkan pelanggaran sistem akuntansi klien. Penelitian ini bertujuan untuk menguji pengaruh mempengaruhi integritas, objektivitas dan profesionalisme auditor terhadap kualitas audit. Penelitian ini menggunakan metode survei di Januari - Maret 2014. Metode penelitian sampling berdasarkan kenyamanan dalam pemilihan samplel oleh tujuan. Responden sebanyak 82 orang. Data dianalisis dengan menggunakan metode regresi. Hasil penelitian menunjukkan integritas variabel, objektivitas dan profesionalisme auditor berpengaruh secara simultan dan dapat digunakan untuk memprediksi kualitas hasil audit. Dari hipotesis penelitian dapat menghasilkan bahwa integritas variabel auditor memiliki efek positif yang signifikan terhadap kualitas audit. Variabel Profesionalisme juga memiliki efek positif yang signifikan terhadap kualitas audit, tetapi variabel objektivitas tidak berpengaruh signifikan terhadap kualitas audit.

JEL Classification: M42, H83
Piecewise Linier Model Untuk Manajemen Laba: Investigasi Sebelum dan Sesudah Implementasi IFRS pada Perusahaan Manufaktur di Bursa Efek Indonesia
Authors: Fitrah Ramadhani Rizki , Ahmar Nurmala , Rokhmania Nuraini
Published: March 2021

A B S T R A C T

This study aimed to examine differences in accrual earnings management by using piecewise linear model of approaching the companies listed on the Indonesian Stock Exchange (BEI) before and after the implementation of IFRS. Samples are 108 manufacturing companies. Year study was conducted during the period 2011 to calculate before the implementation of IFRS and 2013 to calculate after the implementation of IFRS. Criteria in the selection of the research object, among others, the company that serves the complete financial statements, the company does not move the sector, does not cease trading companies, as well as companies that serve the financial statements with the currency. The research proves the difference in accrual earnings management with Piecewise Linear Model approach in 2011 and in 2013.

A B S T R A K

Penelitian ini bertujuan untuk menguji perbedaan manajemen laba akrual dengan menggunakan model piecewise linear mendekati perusahaan yang terdaftar di Bursa Efek Indonesia (BEI) sebelum dan setelah pelaksanaan IFRS. Sampel adalah 108 perusahaan manufaktur. Tahun penelitian ini dilakukan selama periode 2011 untuk menghitung sebelum pelaksanaan IFRS dan 2013 untuk menghitung setelah pelaksanaan IFRS. Kriteria dalam pemilihan objek penelitian, antara lain, perusahaan yang melayani laporan keuangan yang lengkap, perusahaan tidak bergerak sektor, tidak menghentikan perdagangan perusahaan, serta perusahaan yang melayani laporan keuangan dengan mata uang. Hasil penelitian membuktikan adanya perbedaan manajemen laba akrual dengan Piecewise Linear pendekatan Model pada tahun 2011 dan pada tahun 2013.

JEL Classification: G14
Pengaruh Faktor-Faktor Fundamental dan Teknikal terhadap Dividend Payout Ratio
Authors: Raden Sella Ayu Ardiyanti Nyi
Published: March 2021

A B S T R A C T

This study aims to examine the extent to which the implementation of the cash ratio, debt to equity ratio, return on asstes, earning per share, inflation and interest and dividend payout ratio impact on the results of an empirical study on manufacturing companies in indonesia stock exchange during the period 2010-2014. The sample used in this study as many as 11 companies for 5 years consecutive issued dividend. The analysis technique used in this research is multiple linear regression and hypothesis testing using t-statistic to test the partial regression coefficient and f-statistic to test the feasibility of the research model with 5% level of significance. It also conducted a classic assumption test including normality test, multicolinearity test, heteroscedasticity test and autocorrelation test. Results of the analysis showed that the variable cash ratio, return on asstes, and earning per share, positive and significant impact on the dividend payout ratio, while the variable debt to equity ratio, inflation and interest rate negative and not significant to the dividend payout ratio.

A B S T R A K

Riset ini bertujuan untuk meneliti sejauh mana implementasi cash ratio, debt to equity ratio, return on asstes, earning per share, Inflasi dan Suku Bunga dan dampaknya pada dividend payout ratio hasil studi empiris pada perusahaan Manufaktur di Bursa Efek Indonesia selama periode 2010-2014. Sampel yang digunakan dalam penelitian ini sebanyak 11 perusahaan yang selama 5 tahun berturut-turut mengeluarkan deviden Teknik analisis yang digunakan dalam penelitian ini adalah regresi linear berganda dan uji hipotesis menggunakan t-statistik untuk menguji koefisien regresi parsial serta f-statistik untuk menguji kelayakan model penelitian dengan level of significance 5%. Selain itu juga dilakukan uji asumsi klasik yang meliputi uji normalitas, uji multikolinieritas, uji heteroskedastisitas dan uji autokorelasi. Hasil analisis menunjukan bahwa variabel cash ratio, return on asstes, dan earning per share, berpengaruh positif dan signifikan terhadap dividend payout ratio, sedangkan variabel debt to equity ratio, Inflasi dan Suku Bunga berpengaruh negatif dan tidak signifikan terhadap dividend payout ratio.

JEL Classification: G10, G32
Reaksi Pasar Dalam Bentuk Return Sebelum, Selama, dan Sesudah Peristiwa Piala Dunia Tahun 2014 pada Pasar Modal Asean
Authors: Pratiwi Ratih , Yusuf Muhammad
Published: March 2021

A B S T R A C T

Investor realized that the stock market gradually decreased during World Cup.The research aimed to analyze the return of market reaction which happenned before, during, and after World Cup 2014 on ASEAN stock market. The sample involved 181 companies were included in LQ-45, STI, FTSE BM KLCI, SET 50, PSEI index, which fulfilled the reseach criteria. The data analysis technique used was one sampel t-test with quantitative data. Based on the result, can be concluded that Indonesia and Thailand stock markets were higly effected by World Cup.

A B S T R A K

Investor mengetahui bahwa setiap piala dunia berlangsung, pergerakan saham melambat. Hal tersebut terbukti dengan terjadi penurunan return saham di pasar modal. Penelitian ini bertujuan untuk menganalisa reaksi pasar dalam bentuk return terjadi sebelum, selama dan sesudah piala dunia tahun 2014 pada pasar modal ASEAN. Sampel yang digunakan dalam penelitian ini sebanyak 181 perusahaan yang termasuk dalam indeks LQ-45, STI, FTSE BM KLCI, SET 50, PSEI dan memenuhi kriteria penelitian.Teknik analisa data menggunakan one sampel t-test dengan data kuantitatif. Hasil penelitian menemukan bukti bahwa pasar modal Indonesia dan Thailand sangat bereaksi terhadap peristiwa piala dunia tahun 2014.

JEL Classification: G14, M20
Trust, Kultur Organisasi, Kepemimpinan Transformational dan Nilai Perusahaan
Authors: Suherman Acep , Suratno Suratno , Rachbini Widarto
Published: March 2021

A B S T R A C T

The purposes of this study are to examine and to explain that Trust and culture organization and the transformation leadership has an effect positively significant to the performance and the performance has an effect positively to the corporate value. The Data was used for this study are primery data that was collected from questionnaires were sent to the general manager, the manager supervisor and the assistance supervisor that’s worked in the hotel’s industry in Sukabumi, 200 questionnaire was collected from the 350 quetionnaire. The results shows that trust have not effect to the performance, Culture organization has an effect positively significant performance, transformational leadership has an effect positively significant to the performance and performance has an effect positively significant to the corporate value. Result of this study expected can give theoritical contribution at development of model and concept of performance and behavior of accounting, regarding measurement of organizational performance business. Evaluated from practical benefit, result of this study expected can give practical contribution to organization, especially in the case management of trust, organizational culture, tranformational leader for decesion making of organizational.

A B S T R A K

Riset ini bertujuan untuk membuktikan dan menjelaskan bahwa Trust, Kultur Organisasi dan Kepemimpinan Transformational berpengaruh positif dan signifikan terhadap kinerja dan kinerja berpengaruh positif dan signifikan terhadap nilai perusahaan. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh dari quesioner yang disebar kepada para General manager, Manager, Supervisor dan Asisten Supervisor yang bekerja pada industri perhotelan yang berada di Sukabumi, dari 350 quesioner yang disebar terkumpul sebanyak 200 quesioner. Hasil penelitian ini menunjukkan bahwa trust tidak berpengaruh terhadap kinerja, kultur organisasi berpengaruh positif dan signifikan terhadap kinerja, Kepemimpinan Transformational berpengaruh positif dan signifikan terhadap kinerja dan kinerja berpengaruh positif dan signifikan terhadap nilai perusahaan. Hasil dari penelitian ini berharap memiliki kontribusi secara teoritis untuk lebih mengembangkan akuntansi keprilakuan yang berpengaruh terhadap kinerja, dan secara praktis hasil penelitian ini berharap bermanfaat untuk para manager agar lebih memperhatikan keprilakuan dalam sebuah organisasi bisnis.

JEL Classification: L25
Pengaruh Beta, Asset Growth dan Inflasi Terhadap Abnormal Return (Studi Empiris pada Saham Perusahaan Jakarta Islamic Index)
Authors: Sugihyanty Eneng
Published: March 2021

A B S T R A C T

This study aims to analyze the effect of Beta, Asset Growth and Inflation on Abnormal Return on Jakarta Islamic Indexs shares are listed on the Bursa Efek Indonesia during period 2007-2011. Based on the test results showed that all independent variables simultaneously consisting of beta, asset growth and inflation is positive and significant effect on the dependent variable is the abnormal return. While the results of the beta testing of the partial variables have positive and significant to the variable abnormal return. As for variables asset growth and inflation does not affect the variable abnormal return. This means that beta is a variable that better assess abnormal return of companies Jakarta Islamic Index.

A B S T R A K

Penelitian ini bertujuan untuk menganalisis pengaruh variable Beta, Asset Growth dan Inflasi terhadap Abnormal Return saham perusahaan Jakarta Islamic Index yang terdaftar di Bursa Efek Indonesia yang periode tahun 2007-2011. Yang menjadi obyek didalam penelitian ini adalah perusahaan JII yang terdaftar di Bursa Efek Indonesia sepanjang periode tahun 2007 sampai dengan tahun 2011. Berdasarkan hasil pengujian menunjukan bahwa secara simultan seluruh variabel bebas yang terdiri dari beta, asset growth dan inflasi berpengaruh positif dan signifikan terhadap variabel terikat yaitu abnormal return. Sedangkan hasil pengujian secara parsial variabel beta berpengaruh positif dan signifikan terhadap abnormal return. Sedangkan untuk variable asset growth dan inflasi tidak berpengaruh terhadap variabel abnormal return. Hal ini berarti beta merupakan variabel yang lebih baik dalam menilai abnormal return saham perusahaan Jakarta Islamic Index.

JEL Classification: H83, M12
Pengaruh Sosialisasi, Sanksi, dan Kepercayaan terhadap Kepatuhan Wajib Pajak dalam Membayar Pajak Pph Pasal 21
Authors: Ariani Meiliyah , Defrianto Defrianto , Zulhawati Zulhawati
Published: March 2021

A B S T R A C T

This study aims to determine the effect of Socialization Taxes, Penalties Tax, and Trust Officers Against Taxes on Individual Taxpayer Compliance in Tax Paying Income Tax Article 21 (Empirical Study KPP Pratama Jakarta Kebayoran Lama). Data were obtained from the questionnaire (primary). analysis of the data model used in this research is multiple regression analysis. Sampling was done by accidental sampling method (Convenience Sampling). Based on the results of data analysis using SPSS 23 shows that the t-test results prove the hypothesis that socialization tax and penalties tax have no effect, while the effect on the confidence of taxpayer compliance in paying taxes Income Tax Article 21 on KPP Pratama Jakarta Kebayoran Lama. F-test results prove the hypothesis that socialization tax, penalties tax, and the trust officers against taxes has a positive influence on tax compliance in paying taxes Income Tax Article 21 on KPP Pratama Jakarta Kebayoran Lama.

A B S T R A K

Penelitian ini bertujuan untuk mengetahui Pengaruh Sosialisasi Pajak, Sanksi Pajak, dan Kepercayaan terhadap Aparat Pajak dalam Kepatuhan Individu Wajib Pajak Membayar Pajak PPh pasal 21 (Studi Empiris KPP Pratama Jakarta Kebayoran Lama). Data penelitian diperoleh dari kuesioner (primer). analisis model data yang digunakan dalam penelitian ini adalah analisis regresi berganda. Pengambilan sampel dilakukan dengan metode accidental sampling (Convenience Sampling). Berdasarkan hasil analisis data dengan menggunakan SPSS 23 menunjukkan bahwa hasil hipotesis t-test membuktikan bahwa sosialisasi pajak dan sanksi pajak tidak berpengaruh, sedangkan kepercayaan terhadap aparat pajak berpengaruh pada kepatuhan dari wajib pajak dalam membayar pajak PPh pasal 21 di KPP Pratama Jakarta Kebayoran Lama. Hasil hipotesis f-test membuktikan bahwa sosialisasi pajak, sanksi pajak, dan kepercayaan terhadap aparat pajak memiliki pengaruh positif pada kepatuhan wajib pajak dalam membayar pajak PPh pasal 21 di KPP Pratama Jakarta Kebayoran Lama.

JEL Classification: H26, H83
Analisis Komparasi Kualitas Laba Sebelum dan Sesudah Konvergensi Penuh IFRS di Indonesia
Authors: Shinta Pradisa , Suyanto Suyanto
Published: March 2021

A B S T R A C T

Study was conducted to determine differences in the quality of earnings before and after the full IFRS convergence in Indonesia in terms of accrual accounting is the quality and persistence of earnings while from the market is the relevance value. Sample selection is done using purposive sampling method with the number of sampale total of 77 companies listed on the Stock Exchange during the period 2010 - 2015. The analysis technique used is linear regression which is then tested different. The results showed that the only variable in terms of higher quality accounting in the period after the full IFRS convergence in Indonesia with significant differences. While variable in terms of quality on the market is not over after a period of convergence of IFRS with no significant differences.

A B S T R A K

Penelitian ini dilakukan untuk mengetahui perbedaan kualitas laba sebelum dan sesudah konvergensi penuh IFRS di Indonesia dari sisi akuntansi yaitu kualitas akrual dan persistensi laba sedangkan dari sisi pasar yaitu relevansi nilai. Pemilihan sampel dilakukan menggunakan metode purpose sampling dengan jumlah sample sebanyak 77 perusahaan manufaktur yang terdaftar di BEI selama periode 2010 – 2015. Teknik analisis yang digunakan adalah regresi linier yang kemudian diuji beda. Dari hasil penelitian menunjukkan bahwa hanya variabel dari sisi akutansi yang lebih berkualitas pada periode sesudah konvergensi penuh IFRS di Indonesia dengan perbedaan signifikan. Sedangkan variabel dari sisi pasar tidak menjadi lebih berkualitas pada periode sesudah konvergensi IFRS dengan tidak adanya perbedaan yang signifikan.

JEL Classification: M41
Kompensasi, Independensi, Profesionalisme dan Etika Profesi Internal Auditor terhadap Kualitas Audit di Inspektorat Jenderal Kementerian Ketenagakerjaan
Authors: Saputra Aulia , Setiawan Susanto Dwi
Published: March 2021

A B S T R A C T

The purpose of this study was to determine and analyze the influence of competence, independence, professionalism and professional ethics of internal auditors to audit the quality of the Inspectorate General of Ministry of Manpower. The data used in this study are primary data obtained through questionnaires distributed to 60 auditors at the Inspectorate I until IV . Tests carried out by the analysis of data using SPSS regression. Based on the test results coefficient of determination, it is known that the competence, independence, professionalism and ethics of auditors affect audit quality by 84,6 %, while the remaining 15,4% is influenced by other factors. Meanwhile, regression analysis and hypothesis testing showed that the competence, independence, professionalism and ethics of the profession have a significant effect on audit quality either partially or simultaneously.

A B S T R A K

Tujuan dari penelitian ini adalah untuk mengetahui dan menganalisis bagaimana pengaruh kompetensi, independensi, profesionalisme dan etika profesi internal auditor terhadap kualitas audit pada Inspektorat Jenderal Kementerian Ketenagakerjaan RI. Data yang digunakan dalam penelitian ini adalah data primer yang diperoleh melalui kuisioner yang disebarkan kepada 60 auditor pada Inspektorat I s.d. IV. Pengujian data dilakukan dengan analsis regresi menggunakan aplikasi SPSS. Berdasarkan hasil uji koefesien determinasi, diketahui bahwa kompetensi, independensi, profesionalisme dan etika auditor mempengaruhi kualitas audit sebesar 84,6%, sedangkan sisanya sebesar 15,4% dipengaruhi oleh faktor lain. Sementara itu, Hasil analisis regresi dan uji hipotesis menunjukkan bahwa kompetensi, independensi, profesionalisme dan etika profesi memiliki pengaruh yang signifikan terhadap kualitas audit baik secara parsial maupun secara simultan.

JEL Classification: H83