bluuebunny/crossref_metadata_2025 huggingface dataset:
WITHDRAWN: Study on Adsorption Properties of Loess Calcareous Nodules to Heavy Metalions In Aqueous-solution
Authors: Li Qi , Yanan Li , Shu Xiaoxiao
Published: June 2021

Using calcareous calcareous tuberculosis as adsorbent and heavy metal ions (Cu2+, Zn2+, Cd2+ and Pb2+) as adsorbents, different particle size, adsorption time, pH, adsorbent dosage and initial concentration of heavy metals were studied by single heavy metal adsorption test. And the influence of temperature and other factors on the adsorption of heavy metal ions by calcareous nodules, and determine the optimal conditions for the adsorption of heavy metal ions by calcareous nodules. The results show that the adsorption rates of Cu2+, Zn2+ and Pb2+ decrease gradually with the increase of particle size, but have no obvious effect on Cd2+. With the increase of adsorption time, adsorbent dosage and temperature, the adsorption rates of Cu2+, Zn2+, Cd2+ and Pb2+ gradually increase. The adsorption rate of Cu2+, Zn2+ and Cd2+ decreased gradually with the increase of the initial concentration of heavy metal ions, while the adsorption rate of Pb2+ increased first and then decreased. With the increase of pH, the adsorption rate of Cd2+ increased first and then increased slowly. The adsorption rates of Cu2+, Zn2+ and Pb2+ increased first and then decreased. The adsorption capacity of calcareous nodules to four heavy metal ions is in the order of Pb2+＞Zn2+＞Cu2+＞Cd2+. When the particle size is 0.25 mm, the adsorption time is 120 min, and the dosage is 0.6 g, the calcareous nodules are Pb2+, Zn2+, Cu2+. And Cd2+ can achieve better adsorption, and the adsorption rate can reach 83.33%, 77.78%, 73.81% and 81.93% of its maximum adsorption rate, respectively. The optimal adsorption pH of calcareous nodules to Pb2+, Zn2+, Cu2+ and Cd2+ was 7, 6, 5 and 8, respectively, and the optimal temperature was 50 °C.
Growth and survival performance of the West African mangrove oyster, Crassostrea tulipa cultivated by suspension and bottom culture methods in the Densu Estuary, Ghana
Authors: Osei Isaac Kofi , Yankson Kobina , Obodai Edward Adzesiwor
Published: June 2021

This study compares the efficacy of suspension and bottom culture methods of the West African mangrove oyster, Crassostrea tulipa, on recycled oyster shell cultches in connection with some environmental factors in the Densu Estuary, Ghana, from December 2017 to July 2018. Oyster spat grew up to 5.56 ± 0.10 cm SH for suspension and 4.60 ± 0.14 cm SH for bottom culture on the convex surfaces of oyster shell cultches, whereas oysters cultured on the concave surfaces by suspension and bottom cultured measured 5.59 ± 0.14 cm SH and 4.68 ± 0.14 cm SH, respectively. There was a significant difference (F = 36.26, p = 0.001) between the growth rate of oysters cultured on convex surfaces of cultches by suspension (0.80 ± 0.23 cm/month) and bottom culture (1.02 ± 0.24 cm/month). The growth rate of cultured oysters on concave surfaces of cultches by suspension (1.00 ± 0.24 cm/month) was significantly better (F = 22.32, p < 0.001) than the bottom approach (0.81 ± 0.23 cm/month). Before the extermination of oysters cultured on the bottom in July 2018, there was no significant difference in the survival of oysters cultured by suspension and bottom methods on the convex (χ2 = 0.06, p = 0.99) and concave surfaces (χ2 = 0.19, p = 0.99). Of the physico-chemical factors monitored, oyster growth and survival were significantly influenced by DO (p = 0.004; 0.039) and salinity (p = 0.027; 0.012), respectively. Suspension culture approach should be preferred over the bottom culture, especially for water bodies with low bulk density.
Environmental determinants of the current and future distribution of seven Ottelia Pers. species in African freshwater bodies
Authors: Ngarega Boniface K. , Nzei John M. , Saina Josephat K. , Halmy Marwa Waseem A. , Chen Jin-Ming , Li Zhi-Zhong
Published: June 2021

Understanding the influence of environmental covariates on plants’ distribution is critical, especially for aquatic plant species. Climate change is likely to alter the distribution of aquatic species. However, knowledge of this change on the burden of aquatic macroorganisms is often fraught with difficulty. Ottelia Pers., a model genus for studying the evolution of the aquatic family Hydrocharitaceae, is mainly distributed in slow-flowing creeks, rivers or lakes throughout the world’s pantropical areas. Due to recent rapid climate changes, the natural Ottelia populations have declined significantly. In the present study, we use maximum entropy (MaxEnt) to explore the environmental drivers of seven Ottelia species distribution in African freshwater bodies. The models use known background points to determine how environmental covariates vary spatially and produce continental maps of these species’ distribution. We also estimate the possible influences of the optimistic and extreme pessimistic Intergovernmental Panel on Climate Change (IPCC) pathway scenarios and identify high suitability areas under these scenarios. Model performances were statistically significant than random expectations with Area Under Curve (AUC) values above 0.831, indicating the good performance of the models. We observe that our studied Ottelia species had distinct spatial patterns influenced by climate variations (e.g. Bio9- mean temperature of driest quarter, Bio12- annual precipitation, and Bio14- Precipitation of the driest month). While there is a lack of accord in defining the limiting factors for the distribution of the seven species, it is clear that water-temperature conditions have promising effects when kept within optimal ranges. Niche overlap analyses showed that most Ottelia species have similar but not equivalent climatic niches. In addition, considering the expected warming in the future, the persistence and survival of the Ottelia species in Africa could be compromised. The present findings provide a theoretical basis for the distribution of various Ottelia species in Africa.
Existence and Uniqueness of Solution for Fuzzy Integral Equations of Product Type
Authors: Mahaleh V Samadpor Khalifeh , ezzati reza
Published: June 2021

In this paper, we study the fuzzy Fredholm integral equations of product type. As a special case, integral equations of product type arise, e.g., in the study of the spread of an infectious disease that does not induce permanent immunity. Because of the importance and practicality of such integrals, we prove the existence and uniqueness of the solution of these integral equations with the help of the Banach fixed point theorem. Finally, we obtain an error estimation between the exact solution and the solution of the iterative method. Examples show the applicability of our results.
Apnoeic Oxygenation with High‐Flow Oxygen for Tracheal Resection and Reconstruction Surgery
Authors: Ly Nguyen Minh , Dinh Ngo Van , Trang Dinh Thi Thu , Hai Ngo Vi , Hung Tong Xuan
Published: June 2021

Background: Tracheal resection and reconstruction are the most effective treatment tracheal stenosis, but the difficulties are surgery and maintaining ventilation performed on the patient's same airway. High‐flow oxygen has begun to be applied prolonging the apnoea time in the tracheal anastomosis period for tracheal resection and reconstruction. This study aims to evaluate the effectiveness of apnoeic conditions with high‐flow oxygen as the sole method of gas exchange during anastomosis construction. Methods: A prospective study was performed on 16 patients with tracheal stenosis, with ages ranging from 19 to 70, underwent tracheal resection and reconstruction from April 2019 to August 2020 in 108 Military Central Hospital. During the anastomosis phase using high flow oxygen of 35-40 L/min delivered across the open tracheal with an endotracheal tube (ETT) at the glottis in apnoeic conditions. Results: The mean (SD) apnoea time was 20.91 (2.53) mins. Mean (SD) time anastomosis was 22.9 (2.41) mins. The saturation of oxygen was stable during all procedures at 98-100%. Arterial blood gas analysis showed mean (SD) was hypercapnia and acidosis acute respiratory after 10 mins of apnoea and 20 mins apnoea respectively. However, after 15 mins of ventilation, the parameters are ultimately returned to normal. All 16 patients were extubated early and safely at the end of the operation. There were no complications, such as bleeding, hemothorax, pneumothorax, or barotrauma.Conclusion: High-flow oxygen across the open tracheal under apnoeic conditions can provide a satisfactory gas exchange to allow tubeless anesthesia for tracheal resection and reconstruction.
Optimal Artificial Neural Network based Data Mining Technique for Stress Prediction in Working Employees
Authors: S Anitha , M Vanitha
Published: June 2021

Depression has become a common issue among IT industry professionals today. Lifestyle changes and new work culture increase the risk of depression among employees. Various companies and organizations offer mental health plans and try to pacify the work environment. However, the problem is already out of control. This research paper proposes an effective deep learning model for stress prediction among working employees with the help of lion optimization-based Optimal Artificial Neural Network (OANN) model. Here, the features are selected using optimal ANN technique and the diseases are predicted using lion optimization method. ANN technique eliminates inappropriate and unnecessary attributes in a significant manner, once the information on calculated characteristics and weight is disseminated to lion optimization classifier. The test results inferred that the Artificial Neural Network is highly efficient than the current OANN algorithm method, based on lion optimization. The study evaluated the data and found that the performance of employees working under normal conditions was higher when compared to the performance of employees who work under stress. Furthermore, attitude-coping efforts may be a cognitive-behavioral mechanism, which explains how workload is related to courage and work performance of employees with high stress level.
SARS-CoV-2 aberrantly elevates mitochondrial bioenergetics to induce robust virus propagation
Authors: Shin Hye Jin , Ku Keun Bon , Yoon Gun Young , Moon Hyun-Woo , Kim Chonsaeng , Kim Bum-Tae , Oh Jong-Won , Siddiqui Aleem , Kim Seong-Jun
Published: June 2021

Severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2) is a respiratory pathogen leading to serious multi-organ damage. However, little is known about SARS-CoV-2-induced cellular alterations for understanding robust virus propagation yet. Here we report that SARS-CoV-2 aberrantly elevates mitochondrial bioenergetics and activates epidermal growth factor receptor (EGFR)-mediated cell survival signal cascade for sustaining persistence of SARS-CoV-2. We found that SARS-CoV-2 causes increase in mitochondrial transmembrane potential by SARS-CoV-2 RNA-nucleocapsid cluster, thereby abnormally promoting mitochondrial biogenesis and oxidative phosphorylation (OXPHOS) process followed by abundant ATP production. SARS-CoV-2 also activated EGFR signal cascade and subsequent mitochondrial EGFR accumulation which contributes to the maintenance of abnormal OXPHOS and viral propagation. Therapeutic options for the treatment of COVID-19 are still inadequate. The FDA-approved EGFR inhibitors caused a remarkable reduction in SARS-CoV-2 propagation. Among EGFR inhibitors, vandetanib showing the highest anti-SARS-CoV-2 efficacy exhibited the potent antiviral activity against various SARS-CoV-2 variants including B.1.1.7 (UK variant) and B.1.351 (SA variant) lineages in both in vitro cell culture and in vivo animal experiments using wild-type aged mouse susceptible to SARS-CoV-2 infection, suggesting that EGFR is an attractive host target for combatting COVID-19. Overall, our results suggest that SARS-CoV-2 induces aberrant mitochondrial dynamics and bioenergetics, which significantly contributes to robust SARS-CoV-2 propagation.
18O enrichment of leaf cellulose correlated with 18O enrichment of leaf sucrose but not bulk leaf water in a C3 grass across contrasts of atmospheric CO2 concentration and air humidity
Authors: Cabrera Juan C. Baca , Hirl Regina T. , Schäufele Rudi , Zhu Jianjun , Liu Haitao , Ogée Jérôme , Schnyder Hans
Published: June 2021

· The 18O composition of plant cellulose is often used to reconstruct past climate and plant function. However, uncertainty remains regarding the estimation of the leaf sucrose 18O signal and its subsequent attenuation by 18O exchange with source water during cellulose synthesis.· We grew Lolium perenne at three CO2 concentrations (200, 400 or 800 mmol mol-1) and two relative humidity (RH) levels (50% or 75%), and determined 18O enrichment of leaf sucrose (Δ18OSucrose), bulk leaf water (Δ18OLW), leaf cellulose (Δ18OCellulose) and water at the site of cellulose synthesis (Δ18OCelSynW). · Δ18OCellulose correlated with Δ18OSucrose (R2=0.87) but not with Δ18OLW (R2=0.04), due to a variable 18O discrepancy (range 2.0-9.0‰) between sucrose synthesis water (Δ18OSucSynW, estimated from Δ18OSucrose) and bulk leaf water. The discrepancy resulted mainly from an RH effect. The proportion of oxygen in cellulose that exchanged with medium water during cellulose formation (pex), was near-constant when referenced to Δ18OSucSynW (pex-SucSynW = 0.52±0.02 SE), but varied when related to bulk leaf water (pex-LW = –0.01 to 0.46). · We conclude that previously reported RH-dependent variations of pex-LW in grasses are related to a discrepancy between Δ18OSucSynW and Δ18OLW that may result from spatial heterogeneity in 18O gradients of leaf water and photosynthetic sucrose synthesis.
PENGARUH INFORMASI LABA AKUNTANSI, ALIRAN KAS DAN KOMPONEN ALIRAN KAS TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR DI INDONESIA
Authors: Ferry Ferry , Ekawati Erny
Published: June 2021

Brfoo 1994, the one way measurcd pdormance of go public compa4y is earning afier tu, but on September 7, 1994 the Indonesian Institute olAccountants (IAI) published the statement of financial Accounting Standard (PSAK) No.2, "statement of Cash Flows" requires companiesto pubtish the statewent of cash flows beginning from January I, tggs. So investors had two kinds measurement of performance go public companies.The objective of study is to aplain the influence of informationcontent of accounting income, total cash Jlows, and components of cash flow with stock price in lidonesian manufacuring firms The accounting income is earning afiir ta,tc before extra ordinary item and discontinued operations and total cash flows is a sum of cash flow from operating activities, cash llow from investing activities, and cash tlow from financing activities.This study was constitute replicated study from Triyono and Yogiyanto (2000) about the association of information content of total cash flows, components of cash Jlows, and accoun:ting income with stock prices or stock returns. This study took sample frorn manufacnring firms lisfed in the Jakarta Stock Exciange @ni) from 1999-iOOZ tnoT"had pubtished aadited financial statement. Stock prices using monthly prices that hadended December 1999-2002. The statistics method used to test ltypotheses is a linier multiple regression. The model was considered: levek')odet.  The empirical results with using the first model levels about the influ. hence information of accounting income and total cash flows with stock prices can be explained accounting income gave positive influence and significant with stock prices whereas total cash flows gcMe negative and tlgnil*nt with stock prices. In the second model levels about the influ- ,i"i ,nyn *ation of cash flow from operating actiu.ities, cash flow from investing activities, and cash flow from financing octivities with stock pri, i* b" explained, separated total gash fl9ws into.yomponents. of 'cash flows gave negative influence and significant with stock prices "rp"ifolly iash ltoi from aperating octivities and c-ash flow from finincing activities. In the third model levels obout influence information of acciunting income and components of cash Jlows with stock prices irn be expliined, accounting income gave positive inlluence and significont with stock prices whereas companents of cosh tlows gNe negative influence and significant with stock prices'Keywords : accounting Income, cash Flows, components of cashflows, levels model
Pengaruh Computer Self-Efficacy dan Task-Technology Fit Terhadap penerimaan Penggunaan lnternet
Authors: Mega Wijaya Petra Surya
Published: June 2021

This study examines the correlation between'perceived ease-of-use uari-. able and perceived usefulness variable, beliefs (perceived ease:of-use and perciived usefulness) against behavior intention to !t:e, behavior inteition to use against behavior to use, cornputer self efricaW against perceived e^"ro|-ur", task-teclmolog fit against beliefs, and task+ech' 'nologt fit against behavior intention to use. The model used to answer the iisiarch questions ef tfu study is the Technologt Acceptance Model (fAM). One hundred sixty tltree respondents used base on the question- Lo ipooa among clerk govemment in Daerah Istimewa Yogtakarta in order to test their behaior on the usage of internet' Structural Equation Modet (SEM analysis.results show that the model f"tfiAt goodness of fit criteria. There are-significant.correlations among -task-tu;hnology fit against beliefs and behavior intqntion to use- Surprhingly, theie are no signiJicant correlations between perceived ease- 'of-usi and perceived usefulness variable, beliefs and behavior intention to use, behavior intention to use and behavior to use, and comiriir, t"ilmracy and perceived ease-of-use' Keywords: Computer self-efficacy, task-technology fit, IAM, SEM, interneL clerk government
PENGARUH BOOK-VALUE (BV), EARNING PER SHARE (EPS) DAN DEBT EQUIITY RATIO (DER) TERHADAP HARGA SAHAM: STUDI KASUS DENGAN DATA PANEL DI INDONESIA
Authors: Santoso Singgih
Published: June 2021

This article develop a regression based model in which stock price, as a dependent vmiable, be inJluenced with some independent voriabels, such as book value @y), earning per share @PS) and debt equity ratio @ER). Model was built based ontwenty-six companies'financial statement data listed on Indonesio Stock Exchanges, particularly in industrial sector, ouer period 2003-200d. Testing with m,any theoretical methods shows that the best model is cross-section specific component with fixed effect model.
Peran Akuntansi Informasi Akuntansi dalam Keuangan Gereja
Authors: Radianto Wirawan ED
Published: June 2021

Gereja merupalcan institusi rohtqni dan duniawi. secara rohani gereja adalah bagian dari Kerajaan Allah di dunia, sedangkan ospek duniawi gereja adalah organisosiformal yang terdiri dari orang-orang Kristen. Dolam ahivitas pelayanannya sebagai sebuah organisasi maka ahmtabilitas gereja sangatdiperlukan. Gereja harus memiliki olruntabilitas terhadap jemaat, donatur dan pihak terlrait lainnya yang mendulang pelayanan gereja. sarah satu alarntobilitas gereja yaitu melalui infoTmasi laporan keuangan kepada jemaat.  Alatntansi sebagai sistem informasi memiliki peran yqng sangat penting untuk meningkatkan alatntabilitas gereja. Peran ahmtonsi selain memberikan informasi lreuangan. gereja adalah penyusunan dan evaluasi anggaran. Gereja yang baik akan menyampaikan informasi keuangannyanya kepoda jemaat sesuai /engan karaHeristik hralitatif infortnasi keuangan yang terdapat di standar akuntansi. Artikel ini juga menyajikan sh,tdi empiris bagaimana sebuah gerejamenyajikan informasi keuangannya pada iimaat. aasit studi menunjukkan bahwa jemaat memiliki persepsi yang baik terhodap laporan keuangan gereja yang disusun sesuai dengan karaheristik kuatitatif informasi menurut standarakuntansi. oleh karena itu peron alamtansi sangat penting bagi terciptanya pengelolaan gereja yang baik dan bertanggungiawab serta dapat menjadi contoh bagaimana aplikasi ahtntansi yang bermorol.Kata lqtnci: alqtntqnsi, gereja, alruntabilitas, informasi, laporan keuangan
PERBEDAAN EARNINGS MANAGEMENTBERDASARKAN UKURAN PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI
Authors: Komala Fensy Oktavia
Published: June 2021

The purpose of this reseacrh is to investigate Earnings management differences accross companies according to its size. Previous researches show company size tend to affect earnings management behavior. Sample are collected from companies listed on Indonesian Stock Exchange year over 2003-2009. Using Chi-Square Test, the result shows that statistically there is no differences of Earnings management magnitude between small, medium and large companies. Keywords:  Earnings Management, Discretionary Accruals, Non Discretionary Acruals, Total Accruals.
SIKAP KEUANGAN RUMAH TANGGA DESA PADA ASPEK PERENCANAAN KEUANGAN
Authors: Pangeran Perminas
Published: June 2021

The purpose of this study is to examine the financial attitudes of the rural households toward personal finance planning practices. The personal financial planning is associated withdemografic, human capital, dan economic capital characteristics. A survey data is obtained from 197 rural households by using set of structured quesionnaire. The results reveal a number of interesting findings. First, the economic capitals influence financial attitudes toward insurance, investment, and estate planning. Second, the human capitals, i.e. educationof respondent is also the important factors in influencing financial attitudes toward investment planning. Meanwhile, the demographic characteristics of respondent don’t influence attitudes toward household financial planning practices.Keywords: household finance, money, insurance, investment, retirement, and estate
PROFITABILITAS DAN RETURN SAHAM: PERAN MODERASI ARUS KAS OPERASI DAN UKURAN PERUSAHAAN
Authors: Prasetyaningrum Murni
Published: June 2021

This study aims to determine the effect of profitability on stock returns with operating cash flow and firm size as a moderating variable of companies listed on the Indonesia Stock
Exchange in 2006-2008. The population in this study is all companies listed on the Indonesia Stock Exchange. Sample is taken by using purposive sampling method. The hypothesis is
tested using regression with variable moderation. Results of this study show that profitability has a positive effect on stock returns, operating cash flow does not significantly moderate the
relationship between profitability and stock returns, firm size does not moderate the relationship between profitability and stock returns.

Keywords: profitability, stock returns, operating cash flow, size
KOMITMEN ORGANISASIONAL, KEPUASAN KOMPENSASI, KEPUASAN PEKERJAAN, DAN KINERJA KEUANGAN RETAIL MODERN
Authors: Lewis R. Philipus
Published: June 2021

The purpose of this study is to examine the effect of organizational commitment, job satisfatction, pay satisfation on modern retail busines’ financial performance. Primary data have
been collected from 54 modern retail’s employees. Multiple regression is used for testing three hypotheses. The results show that organizational commitment has effect on modern retail
busines’ financial performance. Meanwhile, job satisfatction and pay satisfation have not influance on modern retail busines’ financial performance.

Keywords: organizational commitment, pay satisfaction, job satisfacion, financial performance
KEPUTUSAN INVESTASI, KEPUTUSAN PENDANAAN, DAN KEBIJAKAN DIVIDEN TERHADAP NILAI PERUSAHAAN MANUFAKTUR
Authors: Setyani Astuti Yuli , Astuti Ambar Kusuma
Published: June 2021

The purpose of this study was toexamine the effect of investment decisions, financing decisions and dividend policy on firm value. The sample in this study is a manufacturing company established on criteria. Data were obtained from the Indonesian Capital Market Directory (ICMB) and the manufacturing company's financial statement since the period 2008-2011. Based on purposive sampling method, samples obtained by 158 observations. Regression analysis done based on the
results of the data analysis. The hypothesis in this study were tested using multiple regression analysis. This study concludes some of the following: (1) variable dividend policy was not shown to affect the value of the company, (2) variable funding decisions variable shown to affect tthe value of
the company,(3) investment decision variables was not shown to affect tthe value of the company.

Keywords: investment decisions, financingdecisions, dividend policy, the value ofthe company
ANALISIS PREDIKSI KEBANGKRUTAN DAN HARGA SAHAM PADA PERUSAHAAN PERTAMBANGAN BATU BARA
Authors: Nariman Augustpaosa
Published: June 2021

This study aims to examine and analyze the bankruptcy prediction on coal mining company listed onthe Indonesia Stock Exchange. Bankruptcy prediction on coal mining companies using the Altman ZScore to see how big a bankruptcy prediction coal mining company. The data used in this study arethe financial statements of coal mining companies that are in the period 2012-2014 on the IndonesiaStock Exchange. The analysis technique used is a bankruptcy prediction model Altman Z-Score usingfive variables representing liquidity ratios, profitability ratio, and activity ratio. During theobservation period of 2012-2014 shows that the research data as many as 19 coal mining companiesthere are in a state of bankruptcy. In 2012 and 2013 there were 31.6% of companies experiencingbankruptcy prediction, and 26.32% are in the gray area. 2014 showed an increase where there are42.10% of companies experiencing bankruptcy prediction and 5.26% in the gray area..Keywords: Altman Z-Score, Predicted Bankruptcy, Stock price
TINGKAT KESEHATAN BANK DENGAN PENDEKATAN METODE RGEC PADA BANK PEMBANGUNAN DAERAH DIY
Authors: Anan Edy , Albarqis Roni
Published: June 2021

ABSTRACTThis study is aimed to determine the soundness of commercial bank at PT. Bank Pembangunan Daerah DIY during the years 2011 until 2015 based on RGEC method that consisted of risk profile, good corporate governance, earnings and capital. The method that used to collect data isnonparticipant observation by documenting. Descriptive analysis technique based on the Bank Indonesia Circular Letter No. 13/24/DPNP about Assessment of Commercial Bank Soundness. The results show that the soundness level of Bank Pembangunan Daerah DIY in 2011 until 2015 wasproved. NPL and LDR that measured Risk Profile factor prove a well executed risk management. Good Corporate Governance factor shows BPD DIY has applied corporate governance well. Earnings factor or profitability assessment consist of ROA and NIM has increased and this sign of theincreasing of total assets owned by BPD DIY that followed by increasing of profit gained by BPD DIY. Using the CAR indicator, the author proved that BPD DIY has good Capital factor, which is above Bank Indonesia provision that 8%. Conclution of the result showed that soundness level ofBank Pembangunan Daerah DIY in 2011 until 2015 overall was in the first place of composite ranked with a very healthy predicate and the total of composite score for each year is 93%, 93% , 97%, 97% and 97%.ABSTRAKPenelitian ini bertujuan untuk mengetahui tingkat kesehatan bank pada PT. Bank Pembangunan Daerah DIY selama tahun 2011 hingga 2015 berdasarkan metode RGEC yang terdiri dari risk profile, good corporate governance, earnings dan capital. Metode pengumpulan data yang digunakan adalah observasi nonpartisipan dengan cara dokumentasi. Teknik analisis deskriptif dengan berpedoman pada Surat Edaran Bank Indonesia No. 13/24/DPNP tentang Penilaian Tingkat Kesehatan Bank Umum. Hasil analisis menunjukkan bahwa tingkat kesehatan BPD DIY pada tahun 2011 sampai dengan 2015 secara keseluruhan dapat dikatakan bank yang sehat. Faktor Risk Profile yang dinilai melalui NPL dan LDR secara keseluruhan menggambarkan pengelolaan risiko yangtelah dilaksanakan dengan baik. Faktor Good Corporate Governance, BPD DIY sudah menerapkan tata kelola perusahaan dengan baik. Faktor Earnings atau rentabilitas yang penilaiannya terdiri dari ROA dan NIM mengalami kenaikan dan hal ini menandakan bertambahnya jumlah aset yang dimiliki BPD DIY diikuti dengan bertambahnya keuntungan yang didapat oleh BPD DIY. Dengan menggunakan indikator CAR, peneliti membuktikan bahwa BPD DIY memiliki faktor Capital yang baik, yaitu diatas ketentuan Bank Indonesia sebesar 8%. Kesimpulan hasil penelitian menunjukkan bahwa PT. Bank Pembangunan Daerah DIY pada tahun 2011 hingga 2015 secara keseluruhan berada pada peringkat komposit satu dengan predikat sangat sehat serta masing-masing total nilai komposit sebesar 93%, 93%, 97% , 97% dan 97%
POTENSI KEBANGKRUTAN MENGGUNAKAN MODEL ZAVGREN DAN ALTMAN PADA SUBSEKTOR TEKSTIL DAN GARMEN DI BEI
Authors: Rya Merchy , Gustyana Tieka Trikartika
Published: June 2021

Textile and garment industry is one of the industries that is still prospectively developed. However, in its development, especially in 2016, the export value, PMA, and PMDN of this textile sector have decreased significantly. The purpose of this research is to know the potential of financial distress in 13 companies of textile and garment subsector during 2011-2016 period using Zavgren and Altman method.This study also uses Wilcoxon Test to determine differences in predictions of Zavgren and Altman models in predicting bankruptcy. The number of populations listed on the BEI in 2016 in the textile and garment subsector are 18 companies. By using purposive sampling technique obtained by 13 sample research company. The result of this research is on Altman 13 model of textile and garment sub sector listed on BEI 2011-2016 on Zavgren model of company predicted to be bankrupt as much as 37,17% or 29 data, predicted to be in gray area 26,9% or 21 data, and predicted healthy as much as 35.8% or 28 data. While on the Altman model predicted bankruptcies as much as 37% or 48 data, predicted on gray area 0% or 24 data, and predicted healthy as much as 7.6% or 6 data. Through different test results using Wilcoxon Test can be seen the difference between the two models in predicting the bankruptcy of 13 textile and garment enterprises.Keywords :financial distress, Zavgren, Altman,  Wilcoxon Test ABSTRAKIndustri tekstil dan garmen merupakan salah satu industri yang masih prospektif  dikembangkan. Namun dalam perkembangannya khususnya di tahun 2016 nilai ekspor, PMA, dan PMDN sektor tekstil ini mengalami penurunan yang cukup signifikan. Tujuan penelitian ini untuk mengetahui potensi financial distress pada 13 perusahaan sub sektor tekstil dan garmen  periode 2011-2016 dengan menggunakan metode Zavgren dan Altman.  Penelitian ini juga menggunakan Uji Wilcoxon untuk mengetahui perbedaan hasil prediksi model Zavgren dan Altman dalam memprediksi kebangkrutan. Jumlah populasi yang terdaftar di BEI pada tahun 2016 subsektor tekstil dan garmen sebanyak 18 perusahaan. Dengan menggunakan teknik purposive sampling diperoleh sebanyak 13 perusahaan sampel penelitian. Adapun hasil dari penelitian ini adalah pada model Altman 13 perusahaan sub sektor tekstil dan garmen yang terdaftar di BEI 2011-2016 pada model Zavgren perusahaan diprediksi mengalami kebangkrutan sebanyak 37,17% atau 29 data, diprediksi berada pada grey area 26,9% atau 21 data , dan diprediski sehat sebanyak 35,8% atau 28 data. Sementara pada model Altman diprediksi mengalami kebangkrutan sebanyak 37% atau 48 data, diprediksi pada grey area 30% atau 24 data, dan diprediksi sehat sebanyak 7,6% atau 6 data. Hasil uji beda dengan menggunakan Uji Wilcoxon dapat terlihat perbedaan kedua model  dalam memprediksi kebangkrutan 13 perusahaan tekstil dan garmen. Kata kunci: kesulitan keuangan, Zavgren, Altman,  Uji Wilcoxo
FRAUD LAPORAN KEUANGAN DALAM PERSPEKTIF FRAUD TRIANGLE
Authors: Fernando Pasaribu Rowland Bismark , Kharisma Angrit
Published: June 2021

This research aims to obtain empirical evidence of the effectiveness of the fraud triangle in detecting fraudulent financial statement. The variables of the fraud triangle are used a proxy external pressure with LEV, financial stability pressure by ACHANGE, nature of industry by RECEIVABLE effective monitoring by BDOUT proxy and change in auditor by CPA. Detecting of fraudulent financial statement in this research uses a proxy earnings management. The population of this research is the manufacturing companies listed on Indonesia Stock Exchange in 2008 - 2016. Statistical data analysis method used is linear regression. The result of this research indicate that the nature of indutry influence the financial statement fraud. Meanwhile, the external pressure, financila stability, ineffective monitoring and change in auditor  has no significant impact on financial statement fraud.Keywords:  Financial statement fraud, external pressure, nature of industry, financial stability, ineffective monitoring, change in auditor, earnings management. ABSTRAKPenelitian ini bertujuan untuk memperoleh bukti empiris mengenai efektivitas dari fraud triangle dalam mendeteksi kecurangan laporan keuangan. Variabel-variabel dari fraud triangle adalah external pressure yang diproksikan dengan LEV, financial stability yang diproksikan dengan ACHANGE, nature of industry yang diproksikan dengan RECEIVABLE, ineffective monitoring yang diproksikan dengan BDOUT dan chabnge in auditor yang diproksikan dengan CPA. Pendeteksian kecurangan laporan keuangan dalam penelitian ini menggunakan manajemen laba. Populasi dari penelitian ini adalah perusahaan manufaktur yang terdaftar pada Bursa Efek Indonesia tahun 2008-2016. Metode analisis data statistik yang digunakan adalah regresi berganda. Hasil penelitian ini menunjukkan bahwa hanya nature of industry yang berpengaruh signifikan terhadap kecurangan laporan keuangan. Sementara itu, external pressure, financial stabiliy, ineffective monitoring dan change in auditor tidak berpengaruh signifikan terhadap kecurangan laporan keuangan.Kata Kunci:  Kecurangan laporan keuangan, tekanan eksternal, sifat industri, stabilitas keuangan, pemantauan tidak efektif, perubahan auditor, manajemen laba.
PENGARUII CORPORATE GOWRNANCE TERIIADAP STRUKTUR MODAL DAN KINERJA PERUSAHAAI\: STUDI EMPIRIS PADA FAMILY BASINESS GROUP YANG TERDAFTAR DI BURSA EFEK JAKARTA
Authors: Marbudi Pangaribuan Freddy Iston Hasil
Published: June 2021

The aim of this research is to examine the effect of corporate governancet's internal mechanism that ls institutionii o*r"rriip, oi both firm performance and firm capital structure. To the extent, the moderating effect of managerial ownership on the relationship between institutional ownership,-fir* performance and capital structure wilt be examined as well.The sample of this research is drar,vn fro* companies within the big six family,owned business in Indonesia, which are listed at The Jakarta Stock Exchange fro* 1998 until 2005. Using the Moderated Regression Analysis (MRA),. the result shows that both institutional and managerial ownership fail to demonstrate the direct and moderated effect on both performance and capital structure. These findings suggest that the froil of economic, social and political circumstances create the "short term-focused" toward investment return. Moreover, the slow achiqement of collusion, corruption, and nepotism (KI< I) eradication has resulted in sudden-withdrawal of investor's investment. Hence, the internal control mechanism of corporate governance which is long-term focused and associated with KKI{ eradi cation cannot b e su cc es sfully impl em ent ed.Keywords: Institutional ownership, managerial ownership, performance,capital structure
Pengaruh Kualitas Layanan terhadap Kepuasan, Kepercayaan, dan Komitmen
Authors: Jefri Jefri , Mega Wijaya Petra Surya
Published: June 2021

This research examines three hypotheses, firstly, the effect of service quality on customer satisfaction, ,rrorily the effict oT rutto*ir sat;sfaction on trust and commitment, and finally the effict of trust on commitrnent. These examinations will be placed on retail sentice provider, namely, Carrefour Ambarulcrno Plaza, Yogyakana. The sample of this research is randomly drawn from 200 respondents. By using Structural Equation Modelins 6EM) the results shows that some of the hypotheses are supported. The four aspects of service quality which are responsiveness, assurance, empathy and tangible have a significant effect on customer satisfaction. Conversely, the other aspect of service quality, namely reliability does not affect customer satisfaction.Moreover, customer satisfaction significantly affects customer trust as well as trust on comminnent.Keywords: Service quality, satisfaction, trust, commitment, SEM, Carrefour
ANALISIS PROSES PERAWATAN MESIN DENGAN METODE TOTAL PRODUCTIVE MAINTENANCE DALAM KAITANNYA DENGAN TINGKAT DEFECT DAN BREAKDOWN YANG TINGGI PADA PT. FMI JAKARTA
Authors: Sarjono Haryadi , Santoso Edi , Setiawan Endy , Pujadi Arko
Published: June 2021

Quality in produced product become the important factor in manufacture industry competition this time. FMI company as the biggest producer whole wheat in world always tried in order to product quality that produced may satisfied consumer desire. Problem that faced by FMI company was the high defect that exceeding standard which have determined at May-June 2009'h production. After research has doni, founded that the root caused of mctchines which doesn't work optimally. Therefore, researcher feel important discussing system of machine treatment exist in FMI company. As for method which used in this research is Stotistical Process Control (SPC) method for process quality operation, and Total Productive Maintenance (TPilrI) method for treatment machine system. By using the method, researcher will look for value of process capability (cp and cpk) by using map conduct x - R, then look for value from overall Equipment Effectiveness (oEE) in production process Mill MNO. Researcher also will lookfor potential cause that caused the height defect and breakdown in Mill MNO by Failure Mode method, Effect and Criticality Analysis (FMECA).In the end a repair suggestion will be proposed by researcher in effortto lessen level of defect may reduce breakdown time that become problem of Mill MNO. Estimate writing of this skripsi may become a positive input for continuous improvementeffort that do by PT. FMI Jakarta.Keywords : quality, defect, map conduct i- n, Ong, breakdown, FMECA, continuous improvement
DIMENSI-DIMENSI PERSEPSI RISIKO KESELURUHAN KONSUMEN
Authors: Wulandari Retno
Published: June 2021

This study examined a model of determinants of consumer’s perception of risk of frequentlyused product, laptop computer. Data was gathered from the survey questionnaire. The samplewas drawn upon students at major school of business, conveniently. Three indicators wereused to capture overall risk, and three for each of six risk dimensions. Using six variablesthat had been presumed by researches, multiple regression model was developed for thisanalysis. This study showed that only social risk, financial risk and psychological risk weredetermining factors of overall perceived risk. These imply to marketer that they should relyon these risks that predominantly affect in consumer buying decision.Keywords: perception of risk, social risk, financial risk, psychological risk.
AUDIT MANAJEMEN: EFEKTIFITAS STRATEGI CDMP DALAM DISTRIBUSI PRODUK PRABAYAR DI TELKOMSEL
Authors: Santosa Roy Alvian Mulyo , Widodo Marbudyo Tyas
Published: June 2021

Telkomsel is the largest sellular operator in Indonesia. In order to achieve its distribution goal, Telkomsel had formulated CDMP strategy. To evaluate the implementation of this strategy, Telkomsel need to hold management audit. This study observed the effectiveness of the CDMP stategy’s implementation in 17 Registered Outlet in Kecamatan Kraton. The conclusion of this study is that CDMP stategy has been already implemented effectively.

Keyword: Telkomsel, Management Audit, CDMP strategy
MODEL PEMBELIAN PRODUK PRIVATE LABEL
Authors: Sukoco Andreas Ari
Published: June 2021

The growing of modern market such as minimarket, supermarket, and hypermarket has an impact on customer shopping behavior especially in development countries. Retail business
offer manufactured product and private label product. Recently, private label product is growing up above manufactured product. The aim of this paper is to develop the model of
buying private label product. This paper show that the buying of private label has formed some factors. This paper compile and analysis several researches that was done in India,
China, Malaysia and Indonesian. The model reveals that quality, price, packaging, brand, consumer characteristics, and retail images affect the buying of private label.

Keywords: private label, perception, quality, price, brand, packaging, store images,consumer characteristic, buying behavior
MEKANISME GOOD CORPORATE GOVERNANCE, UKURAN PERUSAHAAN, STRUKTUR KEPEMILIKAN MANAJERIAL DAN LEVERAGE PADA MANAJEMEN LABA PADA EMITEN PERBANKAN DI BURSA EFEK INDONESIA
Authors: Pasaribu Rowland , Kowanda Dionysia , Firdaus Muhammad
Published: June 2021

ABSTRACT This reseach amied at knowing the influence of audit quality, propotion of independent commissioner, audit committe, firm size, managerial ownership and leverage. It used purposive sampling technique or choosing samples based on certain criteria. The sample of this research was 25 companies of banking industry in indonesia stock exchange period 2008-2012. Descriptive analysis, classical test, as well as multiple linear regression by examining the hypothesis using SPSS 20.0 were used to analyzed the data. The result shows that (1) all independent variables simultaneously hasinfluence on earnings management; (2) however partially audit committee, audit quality, managerial ownership and leverage do not affect significantly to earnings management; (3) only firm size and independent commissioner that affect significantly to earning management. Keywords: Earning Management, Good Corporate Governance, Firm Size, BankingABSTRAK Penelitian ini bertujuan untuk menganalisis dan menguji secara empiris signifikansi parsial dan simultan dari kualitas audit, komisaris independensi audit, komite audit, ukuran perusahaan, struktur kepemilikan, dan leverage terhadap manajemen laba pada emiten perbankan di bursa efek Indonesia periode 2008-2012. Teknik analisis yang digunakan adalah multiregresi. Hasil studi menunjukkan bahwa secara simultan seluruh variabel independen berpengaruh signifikan sedangkan secara parsial hanya ukuran perusahaan dan komisi independensi audit yang berpengaruh signifikan terhadap manajemen laba. Kata Kunci: Manajemen Laba, Mekanisme Tata Kelola, Ukuran Perusahaan, Perbankan,
MANAJEMEN KUALITAS JASA PERAWATAN MOTOR DENGAN METODE SERVQUAL, QUALITY FUNCTION DEPLOYMENT DAN MODEL KANO
Authors: Ramadhano Risky , Priyono Anjar
Published: June 2021

The objective of this paper is to investigate the attributes of services at a scooter maintenance centreand how to improve the attributes. As many as 40 customers participated in this study to identify theattributes. The instrument was developed through a combination of literature review, interview focusgroup discussion. Unlike many other studies that assume a linear relationship between servicesattributes and customer satisfaction, this study considers the relationship as non-linear. For thisreason, this study does not only use Service Quality (SERVQUAL) Model but also Kano’s Modelwhich was combined with Quality Function Deployment. The analysis demonstrated that there were13 attributes required by customers of which 4, 5 and 4 were categorised as attractive, onedimensional and must-berespectively according to Kano’s Model. Managerial implication and futureresearch recommendation are also presented at the end of the paper.Keywords: Service quality, Kano’s Model, Quality Function Deployment, Service Performance, Voiceof Customer, House of Quality
MODEL KESEIMBANGAN HUBUNGAN PENGARUH ANTARATINGKAT BUNGA, LAJU INFLASI, DAN KURS VALUTA ASING
Authors: Setyowati Endang , Algifari Algifari
Published: June 2021

The aims of this research is to develop unequilibrium model relationship among interest rate,inflation, and foreign exchange rate in Indonesia using monthly data from January 2011 to April2015. The results of Augmented Dickey-Fuller test shows that the data of interest rate, inflation, andforeign exchange rate in this period is not stationary at level, but stationary in first difference.Johansen Cointegration test results indicate that the interest rate, inflation, and foreign exchange rateare cointegrated. Equilibrium model that used to determine the relationship among interest rate,inflation, and foreign exchange rate is Vector Error Correction models. The results of this studyindicate that interest rate affect on inflation and foreign exchange rate in Indonesia.Keyword: Interest Rate, Inflation, Exchange Rate,Vector Error Correction Model
PERBANDINGAN TINGKAT KEPUASAN KUALITAS PROSES E-COMMERCE PADA PELANGGAN TRAVELOKA.COM
Authors: Oktaviani Indri Irma , Pahlevi Reza Widhar
Published: June 2021

ABSTRACTThe purpose of this paper is to examine quality satisfaction between transactional and relationalcustomers in process e-commerce on Traveloka.com. Transactional customers are defined as the newcustomers or the customers who may remain with the firm for a short time and may demonstrate defection behavior. Relational customers represent the customers who stay longer with the firm and have a very low probability of defecting. Quality satisfaction in this study is defined as customer satisfaction with system quality, information quality, service quality, perceived control, and perceived enjoyment. Business transactions over the internet or better known by the term e-commerce is not a new phenomenon in the business world. This research is a quantitative research using descriptivestatistical analysis techniques, MANOVA (Multivariate Analysis of Variance), and TWO WAY ANOVA (Analysis of Variance) conducted to test the study hypothesis. The samples include 60 persons who used Traveloka.com and have experienced on it in Indonesia. Result show that relational customers more satisfy with system quality, information quality, dan service quality than transactional customers. Moreover, perceived control and perceived enjoyment strengthen qualitysatisfaction of transactional and relational customers.Keywords : Eletronic Commerce (e-commerce), Quality Satisfaction, Transactional Customers, Relational CustomersABSTRAKPenelitian ini bertujuan untuk mengetahui perbandingan kepuasan kualitasantara pelanggan transaksional dan relasional dalam proses e-commerce pada Traveloka.com. Pelanggan transaksional yaitu pelanggan baru atau pelanggan yang mungkin ingat dengan perusahaan untuk waktu yang singkat dan dapat menunjukkan perilaku untuk beralih dari perusahaan.Pelanggan relasional mewakili pelanggan yang setia dengan perusahaan dan memiliki probabilitas sangat rendah untuk beralih.Kepuasan kualitas dalam penelitian ini didefinisikan sebagai kepuasan pelanggan terhadap kualitas sistem, kualitas informasi, kualitas layanan, kontrol yang dirasakan, dan kesenangan yangdirasakan. Transaksi bisnis melalui internet atau yang lebih dikenal dengan istilah e-commerce bukan menjadi suatu fenomena baru di dunia bisnis. Penelitian ini merupakan penelitian kuantitatif menggunakan teknik analisis statistik deskriptif, MANOVA (Multivariate Analysis of Variance), dan TWO WAY ANOVA (Analysis of Variance) digunakan untuk menguji hipotesis penelitian. Responden dalam penelitian ini sebanyak 60 orang yaitu pelanggan yang mempunyai pengalamanmenggunakan Traveloka.com di seluruh Indonesia.Hasil penelitian ini menunjukkan bahwa pelanggan relasional lebih puas dengan kualitas sistem, kualitas informasi, dan kualitas layanan daripada pelanggan transaksional; kontrol yang dirasakan serta kesenangan yang dirasakan memperkuat kepuasan kualitas pelanggan relasional dan pelanggan transaksional.