bluuebunny/crossref_metadata_2025 huggingface dataset:
PENGARUH TEKANAN ANGGARAN WAKTU, PROSEDUR REVIEW, KONTROL KUALITAS DAN KARAKTERISTIK PERSONAL AUDITOR TERHADAP PERILAKU PENGURANGAN KUALITAS AUDIT (STUDI EMPIRIS PADA KANTOR AKUNTAN PUBLIK DI YOGYAKARTA DAN SOLO)
Authors: Pramudianti Astri , Setiawan Ngadirin
Published: January 2019

Penelitian ini bertujuan untuk mengetahui pengaruh : (1) Tekanan Anggaran Waktu terhadap Perilaku Pengurangan Kualitas Audit, (2) Prosedur Review terhadap Perilaku Pengurangan Kualitas Audit, (3) Kontrol Kualitas terhadap Perilaku Pengurangan Kualitas Audit, (4) Karakteristik Personal Auditor terhadap Perilaku Pengurangan Kualitas Audit (5) Tekanan Anggaran Waktu, Prosedur Review, Kontrol Kualitas dan Karakteristik Personal Auditor terhadap Perilaku Pengurangan Kualitas Audit. Populasi sebanyak 120. Sampel sebanyak 45. Data diperoleh menggunakan kuesioner. Teknik pengambilan sampel menggunakan random sampling. Hasil penelitian menunjukkan bahwa (1) Tekanan Anggaran Waktu berpengaruh positif dan signifikan terhadap Perilaku Pengurangan Kualitas Audit (2) Prosedur Review berpengaruh negatif dan signifikan terhadap Perilaku Pengurangan Kualitas Audit. (3) Kontrol Kualitas berpengaruh negatif dan signifikan terhadap Perilaku Pengurangan Kualitas Audit. (4) Karakteristik Personal Auditor berpengaruh negatif dan signifikan terhadap Perilaku Pengurangan Kualitas Audit. (5) Terdapat Pengaruh signifikan antara Tekanan Anggaran Waktu, Prosedur Review, Kontrol Kualitas dan Karakteristik Personal Auditor terhadap Perilaku Pengurangan Kualitas Audit. Kata Kunci: Perilaku Pengurangan Kualitas Audit, Tekanan Anggaran Waktu, Prosedur Review, Kontrol Kualitas, Karakteristik Personal Auditor.
PENGARUH PERSEPSI WAJIB PAJAK TENTANG PENERAPAN PP NO. 46 TAHUN 2013, PEMAHAMAN PERPAJAKAN, DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK USAHA MIKRO, KECIL, DAN MENENGAH DI KOTA YOGYAKARTA
Authors: Imaniati Zaen Zulhaj , Isroah Isroah
Published: January 2019

Penelitian ini bertujuan untuk mengetahui Pengaruh: (1) Persepsi Wajib Pajak Tentang Penerapan PP No. 46 tahun 2013 terhadap Kepatuhan Wajib Pajak UMKM, (2) Pemahaman Perpajakan terhadap Kepatuhan Wajib Pajak UMKM, (3) Sanksi Perpajakan terhadap Kepatuhan Wajib Pajak UMKM, serta (4) Persepsi Wajib Pajak Tentang Penerapan PP No. 46 Tahun 2013, Pemahaman Perpajakan, dan Sanksi Perpajakan secara bersama-sama terhadap Kepatuhan Wajib Pajak Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Yogyakarta. Teknik analisis data menggunakan uji prasyarat analisis data dan uji hipotesis. Hasil penelitian ini menunjukkan: persepsi wajib pajak tentang penerapan PP No. 46 tahun 2013 berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM, ditunjukkan dengan angka koefisien regresi bernilai positif yaitu 0,582 dan t hitung 3,071 > t tabel 1,66123. Pemahaman perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM, diunjukkan dengan nilai koefisien regresi bernilai positif yaitu 0,708 dan t hitung 5,894 > t tabel 1,66123. Sanksi perpajakan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak UMKM, ditunjukkan dengan nilai koefisien regresi bernilai positif yaitu 1,066 dan t hitung 3,746 > t tabel 1,66123. Persepsi wajib pajak tentang penerapan PP No. 46 tahun 2013, pemahaman perpajakan, dan sanksi perpajakan berpengaruh positif dan signifikan secara bersama-sama terhadap kepatuhan wajib pajak UMKM. Hal tersebut dibuktikan dari nilai koefisien regresi yang bernilai positif yaitu 0,278; 0,726; 0,497 dan nilai F hitung 12,761 > F tabel 1,66123.Kata Kunci: Kepatuhan Wajib Pajak, Persepsi Wajib Pajak Tentang Penerapan PP No. 46 Tahun 2013, Pemahaman Perpajakan, Sanksi Perpajakan.
PENGARUH SKEMA KOMPENSASI TERHADAP KINERJA DENGAN VARIABEL MODERATOR LOVE OF MONEY
Authors: Wibowo Lalitya Nareswari , Sukirno Sukirno
Published: January 2019

Penelitian ini bertujuan untuk mengetahui: (1) pengaruh skema kompensasi yang terdiri dari skema bonus, skema denda, skema bonus dan denda, serta skema clawback terhadap kinerja, dan (2) pengaruh moderasi love of money pada skema kompensasi yang terdiri dari skema bonus, skema denda, skema bonus dan denda, serta skema clawback terhadap kinerja. Penelitian ini adalah penelitian eksperimen dengan menggunakan desain faktorial 5x2. Instrumen yang digunakan yakni kuesioner dan aplikasi Performance Program. Hipotesis penelitian diolah menggunakan alat uji statistik two ways ANOVA. Hasil penelitian ini adalah (1) skema kompensasi bonus, skema kompensasi denda, skema kompensasi bonus dan denda, serta skema kompensasi clawback memiliki pengaruh pada kinerja, dan (2) love of money memiliki pengaruh moderat pada skema kompensasi bonus dan skema kompensasi clawback terhadap kinerja.
PENGARUH KOMITE AUDIT, KEPEMILIKAN INSTITUSIONAL, DAN PERSENTASE SAHAM PUBLIK TERHADAP AKTIVITAS MANAJEMEN LABA
Authors: Sukirno Sukirno , Putritama Afrida , Dewanti Patriani Wahyu , Ningsih Adeng Pustika
Published: January 2019

Pengaruh Komite Audit, Kepemilikan Institusional, Dan Persentase Saham Publik Terhadap Aktivitas Manajemen Laba. Penelitian ini bertujuan untuk mengetahui pengaruh Komite Audit, Kepemilikan Institusional, dan Persentase Saham Publik Terhadap Aktivitas Manajemen Laba pada perusahaan perbankan yang menjual sahamnya di Bursa Efek Indonesia. Populasi penelitian ini adalah semua perusahaan perbankan yang terdaftar di BEI sejak tahun 2011 – 2014. Sampel penelitian diambil dengan menggunakan metode purposive sampling. Berdasarkan kriteria yang digunakan akhirnya diperoleh 26 perusahaan perbankan selama empat tahun berturut-turut. Data yang terkumpul kemudian dianalisis dengan menggunakan analisis deskriptif dengan tabulasi dan grafik serta menggunakan analisis regresi dengan akrual diskresioner sebagai proksi manajemen laba. Berdasarkan hasil analisis data dapat disimpulkan: Pertama, komite audit tidak terbukti mengurangi praktik  manajemen laba yang dilakukan oleh manajemen perusahaan. Kedua, kepemilikan institusional terbukti mengurangi praktik manajemen laba. Ketiga, persentase saham publik terbukti mengurangi praktik manajemen laba. Keempat, komite audit, kepemilikan institusional, dan persentase saham publik secara simultan terbukti mengurangi praktik manajemen laba. Kata kunci: Komite audit, kepemilikan institusional, persentase saham publik, manajemen laba, perusahaan perbankan.
PERANCANGAN SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS BERBASIS WEB PADA BATIK PRAMANCA
Authors: Arum Ambar Puspa , Nugroho Mahendra Adhi
Published: January 2019

Perancangan Sistem Informasi Akuntansi Penerimaan Kas Berbasis Web Pada Batik Pramanca. Penelitian ini bertujuan untuk : (1) Mengetahui sistem informasi akuntansi penerimaan kas yang digunakan oleh Batik Pamanca. (2) Merancang sistem informasi akuntansi penerimaan kas berbasis web yang dapat diimplementasikan dan sesuai dengan kebutuhan Batik Pramanca. Penelitian ini merupakan penelitian research and development dengan metode pengembangan Rapid Application Development (RAD) yang terdiri dari tiga fase yaitu requirements planning, RAD design workshop, dan implementation. Data diperoleh melalui studi kepustakaan dan wawancara. Hasil penelitian ini adalah informasi sistem informasi akuntansi penerimaan kas manual yang digunakan pada Batik Pramanca. Fungsi yang terkait dengan penerimaan kas diantaranya fungsi penjualan, fungsi persediaan, dan fungsi pencatatan. Batik Pramanca belum memiliki pengendalian internal dan pembagian tugas yang jelas. Dokumen yang digunakan berupa nota tunai dan faktur, sementara catatan yang dibuat adalah catatan penjualan tunai, piutang, dan persediaan. Namun pencatatan tidak dilakukan dengan rutin sehingga ketersediaan informasi mengenai catatan tersebut sangat terbatas dan tidak akurat. Berdasarkan pada data tersebut, dibuat perancangan sistem informasi akuntansi penerimaan kas berbasis web dengan metode RAD. Tahap bussiness modelling menghasilkan data yang diperlukan untuk perancangan sistem. Tahap data modelling menghasilkan tabel data dan keterkaitannya dalam bentuk ERD. Tahap process modelling menghasilkan diagram konteks, DFD, diagram proses, dan desain interface program. Tahap application generation menghasilkan perubahan disain kedalam bahasa pemrograman. Dan tahap testing and turnover menghasilkan proses prima yang siap diimplementasikan. Kata kunci: Sistem Informasi Akuntansi, Penerimaan Kas, Web
PENGARUH IQ, EQ DAN SQ TERHADAP PERSEPSI ETIS MAHASISWA MENGENAI AKUNTANSI KREATIF
Authors: Risela Deska Amarilia
Published: January 2019

Pengaruh IQ, EQ Dan SQ Terhadap Persepsi Etis Mahasiswa Mengenai Akuntansi Kreatif. Penelitian ini bertujuan untuk mengetahui pengaruh IQ (Kecerdasan Intelektual), EQ (Kecerdasan Emosional) dan SQ (Kecerdasan Spiritual) terhadap Persepsi Mahasiswa Akuntansi mengenai Praktik Akuntansi Kreatif di Perusahaan.  Desain penelitian ini termasuk dalam penelitian kausal komparatif. Populasi penelitian ini adalah mahasiswa akuntansi Universitas Negeri Yogyakarta. Pemilihan sampel melalui purposive sampling. Responden pada penelitian ini berjumlah 110. Teknik pengumpulan data menggunakan kuesioner yang telah diuji validitas dan reliabilitasnya. Teknik analisis data yang digunakan adalah analisis regresi sederhana dan analisis regresi berganda. Hasil penelitian menunjukkan bahwa: (1) Terdapat pengaruh positif IQ terhadap Persepsi Etis Mahasiswa Akuntansi mengenai Praktik Akuntansi Kreatif di Perusahaan, (2) Terdapat pengaruh positif EQ terhadap Persepsi Etis Mahasiswa Akuntansi Mengenai Praktik Akuntansi Kreatif di Perusahaan, (3) Terdapat pengaruh positif SQ terhadap Persepsi Etis Mahasiswa Akuntansi Mengenai Praktik Akuntansi Kreatif di Perusahaan, dan (4) Terdapat pengaruh positif IQ, EQ dan SQ terhadap Persepsi Etis Mahasiswa Akuntansi Mengenai Praktik Akuntansi Kreatif di Perusahaan Kata kunci: IQ, EQ, SQ, Persepsi Etis Mahasiswa Akuntansi, Praktik Akuntansi Kreatif di Perusahaan
PENGARUH BYSTANDER EFFECT DAN WHISTLEBLOWING TERHADAP TERJADINYA KECURANGAN LAPORAN KEUANGAN
Authors: Asiah Nur , Rini Dhyah Setyo
Published: January 2019

Pengaruh Bystander Effect Dan Whistleblowing Terhadap Terjadinya Kecurangan Laporan Keuangan. Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh bystander effect terhadap terjadinya kecurangan laporan keuangan. (2) Pengaruh whistleblowing terhadap terjadinya kecurangan laporan keuangan. (3) Pengaruh bystander effect dan whistleblowing secara simultan terhadap terjadinya kecurangan laporan keuangan. Penelitian ini  adalah penelitian eksperimen dengan menggunakan desain eksperimen kuasi (quasi experiment) yaitu desain faktorial 2x2. Sampel penelitian adalah mahasiswa Program Studi Akuntansi Fakultas Ekonomi Universitas Negeri Yogyakarta sebanyak 64 mahasiswa. Instrumen yang digunakan yakni kuesioner dan kasus fraud. Hipotesis penelitian diolah menggunakan alat uji statistik two ways ANOVA. Hasil pertama penelitian ini adalah bystander effect berpengaruh positif terhadap terjadinya kecurangan laporan keuangan dengan nilai signifikansinya 0,000. Whistleblowing berpengaruh negatif terhadap terjadinya kecurangan laporan keuangan dengan nilai signifikansinya 0.000. Bystander Effect diinteraksikan dengan whistleblowing hasilnya tidak berpengaruh signifikan terhadap terjadinya kecurangan laporan keuangan dengan nilai signifikasinya 0.411.  Kata kunci : bystander effect, whistleblowing, kecurangan laporan keuangan
PENGARUH GENDER, TEKANAN KETAATAN, TEKANAN ANGGARAN WAKTU DAN PENGALAMAN AUDIT TERHADAP AUDIT JUDGMENT
Authors: Rosadi Riza Anggraeni , Waluyo Indarto
Published: January 2019

Pengaruh Gender, Tekanan Ketaatan, Tekanan Anggaran Waktu dan Pengalaman Audit Terhadap Audit Judgment. Penelitian ini dilakukan di Kantor BPK Perwakilan Provinsi Daerah Istimewa Yogyakarta. Penelitian bertujuan untuk mengetahui: (1) pengaruh Gender terhadap Audit Judgment auditor; (2) pengaruh Tekanan Ketaatan terhadap Audit Judgment auditor; (3) pengaruh Tekanan Anggaran Waktu terhadap Audit Judgment auditor; (4) pengaruh Pengalaman Audit terhadap Audit Judgment auditor; (5) pengaruh Gender, Tekanan Ketaatan, Tekanan Anggaran Waktu dan Pengalaman Audit secara simultan terhadap Audit Judgment auditor. Metode pengumpulan data menggunakan kuesioner. Uji coba instrumen menggunakan metode uji coba sampel terpakai. Uji asumsi klasik menggunakan uji normalitas, uji linearitas, uji heteroskedastisitas dan uji multikolinearitas. Uji hipotesis menggunakan analisis regresi sederhana dan analisis regresi berganda. Berdasarkan hasil penelitian: (1) Tidak terdapat pengaruh Gender terhadap Audit Judgment auditor. (2) Terdapat pengaruh Tekanan Ketaatan terhadap Audit Judgment auditor. (3) Terdapat pengaruh Tekanan Anggaran Waktu terhadap Audit Judgment auditor. (4) Terdapat pengaruh Pengalaman Audit terhadap Audit Judgment auditor. (5) Terdapat pengaruh Gender, Tekanan Ketaatan, Tekanan Anggaran Waktu dan Pengalaman Audit secara simultan terhadap Audit Judgment auditor. Kata kunci: Gender, Tekanan Ketaatan, Tekanan Anggaran Waktu, Pengalaman Audit, Audit Judgment
PENGARUH CORPORATE GOVERNANCE TERHADAP MANAJEMEN LABA
Authors: Widyaningsih Hastuti
Published: January 2019

Abstrak: Pengaruh Corporate Governance Terhadap Manajemen Laba.  Tujuan utama dari penelitian ini adalah meneliti hubungan antara corporate governance, yang diukur dengan kepemilikan institusional, kepemilikan manajerial, kepemilikan asing, dan komisaris independen, terhadap manajemen laba.  Dengan menggunakan sampel dari perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia selama periode 2013-2015.  Penelitian ini menemukan bukti bahwa kepemilikan manajerial dan kepemilikan asing memiliki pengaruh terhadap manajemen laba, sedangkan kepemilikan institusional dan komisaris independen tidak memiliki pengaruh terhadap manajemen laba.Kata kunci: corporate governance, kepemilikan institusional, kepemilikan manajerial, kepemilikan asing, komisaris independen, manajemen laba
PENGARUH KOMITE AUDIT, UKURAN PERUSAHAAN, UKURAN KAP TERHADAP TINGKAT KESELARASAN LAPORAN TAHUNAN DENGAN RERANGKA INTEGRATED REPORTING
Authors: Ahmad Rudy , Sari Ratna Candra
Published: January 2019

Abstrak: Pengaruh Komite Audit, Ukuran Perusahaan, Ukuran KAP terhadap Tingkat Keselarasan Laporan Tahunan dengan Rerangka Integrated Reporting. Penelitian ini bertujuan untuk mengetahui pengaruh Komite Audit, Ukuran Perusahaan dan Ukuran KAP terhadap Tingkat Keselarasan Laporan Tahunan dengan Rerangka Integrated Reporting (IR). Pemilihan variabel dalam penelitian ini karena penelitian sebelumnya menunjukkan hasil yang inkonsiten. Populasi dalam penelitian ini adalah perusahaan sektor pertambangan yang terdaftar di BEI periode 2014-2015. Metode pengambilan sampel menggunakan metode purposive sampling sehingga diperoleh sebanyak 64 sampel selama dua tahun pengamatan. Teknik pengumpulan data menggunakan metode dokumentasi. Uji analisis data dalam penelitian ini adalah analisis statistik deskriptif, uji asumsi klasik dan uji hipotesis.Hasil penelitian yang telah dilakukan menunjukkan bahwa Komite Audit, Ukuran Perusahaan dan Ukuran KAP baik secara parsial maupun simultan berpengaruh signifikan terhadap Tingkat Keselarasan Laporan Tahunan dengan Rerangka IR. Kata Kunci: Rerangka Integrated Reporting (IR), Komite Audit, Ukuran Perusahaan, Ukuran KAP.
PENGARUH PENGETAHUAN PRODUK TABUNGAN, REPUTASI BANK, DAN PERSEPSI NASABAH MENGENAI SUKU BUNGA SIMPANAN TERHADAP KEPUTUSAN MENABUNG NASABAH
Authors: Widowati Ayun Sekar , Mustikawati RR Indah
Published: January 2019

Penelitian ini bertujuan untuk menganalisis (1) pengaruh Pengetahuan Produk Tabungan terhadap Keputusan Menabung Nasabah pada Bank X Unit Y, (2) pengaruh Reputasi Bank terhadap Keputusan Menabung Nasabah pada Bank X Unit Y, (3) pengaruh Persepsi Nasabah mengenai Suku Bunga Simpanan terhadap Keputusan Menabung Nasabah pada Bank X Unit Y, (4)  pengaruh Pengetahuan Produk Tabungan, Reputasi Bank, dan Persepsi Nasabah mengenai Suku Bunga Simpanan terhadap Keputusan Menabung Nasabah pada Bank X Unit Y. Responden dalam penelitian ini adalah 80 nasabah yang memiliki simpanan dalam bentuk tabungan di Bank X Unit Y. Teknik analisis data yang digunakan adalah analisis regresi sederhana dan analisis regresi berganda. Hasil dari penelitian menunjukkan : (1) Pengetahuan Produk Tabungan berpengaruh positif terhadap Keputusan Menabung Nasabah, (2) Reputasi Bank berpengaruh positif terhadap Keputusan Menabung Nasabah, (3) Persepsi Nasabah mengenai Suku Bunga Simpanan berpengaruh positif terhadap Keputusan Menabung Nasabah, (4) Pengetahuan Produk Tabungan, Reputasi Bank, dan Persepsi Nasabah mengenai Suku Bunga Simpanan secara bersama-sama berpengaruh positif terhadap Keputusan Menabung Nasabah. Kata kunci: Pengetahuan Produk Tabungan, Reputasi Bank, Persepsi Nasabah mengenai Suku Bunga Simpanan, Keputusan Menabung Nasabah
Development of a Clinical Interface for a Novel Newborn Resuscitation Device: Human Factors Approach to Understanding Cognitive User Requirements
Authors: Pickup Laura , Lang Alexandra , Shipley Lara , Henry Caroline , Carpenter James , McCartney Damon , Butler Matthew , Hayes-Gill Barrie , Sharkey Don
Published: January 2019

Background

A novel medical device has been developed to address an unmet need of standardizing and facilitating heart rate recording during neonatal resuscitation. In a time-critical emergency resuscitation, where failure can mean death of an infant, it is vital that clinicians are provided with information in a timely, precise, and clear manner to capacitate appropriate decision making. This new technology provides a hands-free, wireless heart rate monitoring solution that easily fits the clinical pathway and procedure for neonatal resuscitation.

Objective

This study aimed to understand the requirements of the interface design for a new device by using a human factors approach. This approach combined a traditional user-centered design approach with an applied cognitive task analysis to understand the tasks involved, the cognitive requirements, and the potential for error during a neonatal resuscitation scenario.

Methods

Fourteen clinical staff were involved in producing the final design requirements. Two pediatric doctors supported the development of a visual representation of the activities associated with neonatal resuscitation. This design was used to develop a scenario-based workshop. Two workshops were carried out in parallel and involved three pediatric doctors, three neonatal nurses, two advance neonatal practitioners, and four midwives. Both groups came together at the end to reflect on the findings from the separate sessions.

Results

The outputs of this study have provided a comprehensive description of information requirements during neonatal resuscitation and enabled product developers to understand the preferred requirements of the user interface design for the device. The study raised three key areas for the designers to consider, which had not previously been highlighted: (1) interface layout and information priority, as heart rate should be central and occupy two-thirds of the screen; (2) size and portability, to enable positioning of the product local to the baby’s head and allow visibility from all angles; and (3) auditory feedback, to support visual information on heart rate rhythm and reliability of the trace with an early alert for intervention while avoiding parental distress.

Conclusions

This study demonstrates the application of human factors and the applied cognitive task analysis method, which identified previously unidentified user requirements. This methodology provides a useful approach to aid development of the clinical interface for medical devices.
Long-Term Weight Management Using Wearable Technology in Overweight and Obese Adults: Systematic Review (Preprint)
Authors: Fawcett Emily , Van Velthoven Michelle Helena , Meinert Edward
Published: January 2019

BACKGROUND

Although there are many wearable devices available to help people lose weight and decrease the rising prevalence of obesity, the effectiveness of these devices in long-term weight management has not been established.

OBJECTIVE

This study aimed to systematically review the literature on using wearable technology for long-term weight loss in overweight and obese adults.

METHODS

We searched the following databases: Medical Literature Analysis and Retrieval System Online, EMBASE, Compendex, ScienceDirect, Cochrane Central, and Scopus. The inclusion criteria were studies that took measurements for a period of ≥1 year (long-term) and had adult participants with a BMI >24. A total of 2 reviewers screened titles and abstracts and assessed the selected full-text papers for eligibility. The risk of bias assessment was performed using the following tools appropriate for different study types: the Cochrane risk of bias tool, Risk Of Bias In Nonrandomized Studies-of Interventions, A MeaSurement Tool to Assess systematic Reviews, and 6 questions to trigger critical thinking. The results of the studies have been provided in a narrative summary.

RESULTS

We included five intervention studies: four randomized controlled trials and one nonrandomized study. In addition, we used insights from six systematic reviews, four commentary papers, and a dissertation. The interventions delivered by wearable devices did not show a benefit over comparator interventions, but overweight and obese participants still lost weight over time. The included intervention studies were likely to suffer from bias. Significant variances in objectives, methods, and results of included studies prevented meta-analysis.

CONCLUSIONS

This review showed some evidence that wearable devices can improve long-term physical activity and weight loss outcomes, but there was not enough evidence to show a benefit over the comparator methods. A major issue is the challenge of separating the effect of decreasing use of wearable devices over time from the effect of the wearable devices on the outcomes. Consistency in study methods is needed in future long-term studies on the use of wearable devices for weight loss.

CLINICALTRIAL

PROSPERO CRD42018096932; https://www.crd.york.ac.uk/prospero/display_record.php?RecordID=96932
Performance Improvement Using CNN for Sentiment Analysis
Authors: Nasichuddin Moch. Ari , Adji Teguh Bharata , Widyawan Widyawan
Published: January 2019

The approach using Deep Learning method provides great results in various field implementations, especially in the field of Sentiment Analysis. One of Deep Learning methods is CNN which has the ability to provide great accuracy in some previous research. However, there are some parts of the training process which can be improved to upgrade the accuracy level and the training time. In this paper, we try to improve the accuracy and processing time of sentiment analysis using CNN model. By tuning the filter size, frameworks, and pre-training, the results show that the use of smaller filter size and pre-training word2vec provide greater accuracy than some previous studies.
Operation Region Selector Circuit to Obtain Maximum Efficiency of 250 W Boost Converter
Authors: Sasue Riz Rifai O. , Firmansyah Eka , Suharyanto Suharyanto
Published: January 2019

Interleaved boost converter gives good conversion efficiency due to its zero-current switching capability when operating in discontinuous conduction mode while keeping its input-output ripple current low. However, operating this kind of converter at interleaved operation for all the time gives poor efficiency under light-load condition. In this paper, an automatic operation region selector switch based on detection of the continuous or discontinuous current mode is proposed. With this switch, during the light-load condition, only one converter is activated, while during full-load condition both converters will be activated. The simulation results using LTspice software show that the proposed boost converter has a better efficiency compared to the conventional boost converter with efficiency range of 84.6 % to 95.32 % under various load conditions.
The Design of Application Architecture of the Institute of Business Based on Enterprise Architecture Planning
Authors: Morais Muhammad Yusuf , Akbar Habibullah
Published: January 2019

Institute of Business (IOB) is committed to achieve its goals, i.e. becomes a place for economics and business as well as computer science developers, and prepare a ready-to-use Human Resources (HR), especially for Timor Leste. At present, IOB does not have an alignment between business processes and information systems owned. Therefore, this paper proposes an architectural design that bridges the alignment. The methods used to build the framework are include Enterprise Architecture Planning (EAP), SWOT, Value Chain, and Mc Farlan Grid. The built frameworks are focused on the needs of the application architecture. The resulted portfolio has 45 applications for various divisions of IOB. In addition, the SWOT analysis shows that IOB's internal and external factors are in the second quadrant. Thus, IOB's position is relatively strong, though it is facing a big challenge. The recommended strategy is the Strengths-Threats (ST) strategy that uses the company’s strength to overcome the threats. This strategy includes improving facilities, adding faculties and departments, developing academic information systems, improving the quality of learning, and improving the human resources quality.
Preferences of Giant Gouramy (Osphronemus gouramy, Lac, 1801.), Walking Catfish (Clarias sp.) and Red Nile (Oreochromis sp.) on Natural Feed in Fish Culture
Authors: Nafila Dea , Rustadi Rustadi , Djumanto Djumanto
Published: January 2019

The aim of this study was to determine the preference for plankton as natural feed by giant gourami, walking catfish, and red nile on intensive aquaculture system. The study was designed using Completely Randomized Design (RAL), with two replications. Each fish was kept in six concrete tanks with dimension 2x2x1 m³ and 60 cm water level. Water source were from wells. Commercial pellet feed was given in three times daily ad libitum. Water samples were filtered and two individual fish were collected for plankton samples from pond water and alimentary canal, respectively, every two week, simultaneously with water quality measurements. Plankton samples were preserved using 5% formaldehyde and was observed under a compound light microscope with 100x magnification. The amount of plankton in the alimentary canal was converted to volume. Data were analyzed descriptively. The result showed that the volume contents proportion of plankton in the alimentary canal was less than 1%. The volume of plankton proportion in the alimentary canal of red nile were found the most than other fish. Each fish had the same preference of plankton of Lepocinclis and Scenedesmus, but different from other species of plankton. The plankton that utilized by giant gouramy were Crucigenia, Diadesmis and Navicula, whereas walking catfish was Pediastrum, and red nile was Microcystis. The plankton that preferred by giant gouramy were Crucigenia, Oscillatoria, Splirullina, and Synedra, walking catfish was Navicula, while red nile were Chrysamoeba and Tintinnidium.
Distribution and Composition of Lobster Species Caught in Java Sea of East Java, Indonesia
Authors: Setyanto Arief , Rachman Nabilla Artini , Yulianto Eko Sulkhani
Published: January 2019

Lobster resources are abundant in Indonesia waters. Lobster’s catch production is known as an important fishery commodity. A lobster fishery is considered important fisheries within the Indonesia fishe ies management zone. So that, its management plan is needed to be developed. As a consequence, preliminary study on lobster distribution by its species proportion or composition in their catches by its fishing ground and fishing season (month) are important to mitigate the resources. The study was conducted in Java Sea of East Java to explore the lobster species distribution and composition. The Java Sea is laid within the Fisheries Management Zone of the Republic of Indonesia number 712. Lobster catch data were collected from 4 regions (landing bases) across East Java. They are Lamongan, Bawean, Tuban and Sumenep. The data was collected from December 2016 - March 2017. These regions are representing over all biogeography of marine ecology of East Java. Statistical test for homogeneity of composition/proportion of species of lobster by its regions or location and time/month were analyzed and tested statistically using one way Analysis of Variance (ANOVA). The results shows that the composition o lobster species in each regions or location in different time/month are different. There were our species o lobster identified. They are Panulirus ornatus, P. homarus, P. polyphagus, and P. Versicolor. P. ornatus found in those four locations. All 4 species are caught in Lamongan. there are no species of P. Homarus have been caught in Bawean. In Tuban there is 3 species of Panulirus ornatus, P. polyphagus, and P. homarus. While in Sumenep there are only two species which are P. ornatus and P. Versicolor. Panulirus polyphagus is dominant in Lamongan, Bawean, and Sumenep while P. homarus is in Tuban. Those four species were caught in the month of December, January, February and March with P. Polyphagus as a dominant catch.
Petty Corruption in a Multi-Person, Multi-Stage Bureaucratic Process: Formal Models and an Experimental Assessment
Authors: Murphy David S. , Yetmar Scott
Published: January 2019

This paper examines the case where a citizen faces a sequence of bureaucrats in a transaction approval process. Each bureaucrat has the authority to disapprove an application and all of the bureaucrats must approve an application for it to be accepted. Each bureaucrat also has the ability to request a facilitating payment during the review process. Models are developed to explain bureaucrat behavior when there are no sanctions present to moderate the requests for facilitating payments, and where another government official with the authority to impose penalties on corrupt behavior is included in the process. Model I demonstrated that there is no economically rational reason for a bureaucrat to forgo requesting a facilitating payment. Model II showed that relatively low sanction multipliers are required to induce a bureaucrat to forgo the opportunity to request a bribe if the bureaucrat is in the early steps in a multi-step approval process. The predictions made by Model II were then tested using students as surrogates for bureaucrats. The results indicate that wide dissemination of information about sanctions that have been imposed could have a preventive or at least moderating effect on bribe behavior by public sector employees.
La influencia del board interlocking o cruce de consejeros en la selección de la empresa de auditoría en el período de cambio obligatorio
Authors: Nez Evandro De , Cunha Paulo Roberto da
Published: January 2019

In the board of directors is common to observe the interaction between companies from inserting the same counselor in different councils, which is called the Board Interlocking (BI), disseminating informa­tion and experience among advisers who seek to use them for decision making. The aim of the study is to assess the influence of Board Interlocking in audit firm selection in mandatory rotation in companies listed on the BM&FBovespa. This is a study, documentary and quantitative. We used a sample of 235 companies that had the exchange of the audit firm in 2012. The processing and analysis of data using descriptive statistics and logistic regression. The results indicate the existence of BI in the enterprises. The result of the regression indicates an improvement in the model assertiveness, but without statistical significance. It was concluded that the BI is practiced by Brazilian companies and does not influence the choice of audit firm on mandatory rotation.
Impacto de las IFRS en la calidad del reporte financiero en Latinoamérica y el Caribe
Authors: Cardona Montoya Juan Camilo
Published: January 2019

Este artículo examina el impacto generado por la aplicación de las Normas Internacionales de Informa­ción Financiera (IFRS, por sus siglas en inglés) en la calidad del reporte financiero (calidad contable) para las economías latinoamericanas y del Caribe, utilizando cinco proxies de medición relacionados con la magnitud absoluta de los ajustes por devengo discrecionales, se valora la calidad contable durante los periodos contables 2006 a 2014. Al mismo tiempo, se examina los efectos de los factores institucionales e incentivos de la gerencia sobre el uso de dichos ajustes como mecanismo de manipulación del resultado. Los resultados evidencian que durante el periodo de aplicación de IFRS, las empresas reportan menor magnitud absoluta de los ajustes por devengo discrecionales, indicando una relación inversa entre estas dos variables; dichos resultados sugieren una menor manipulación del resultado, lo que es lo mismo, una mayor calidad del reporte financiero. Se pretende contribuir a la literatura presentando los hallazgos generalizados para la región latina y del Caribe, incluyendo en el estudio, a casi la totalidad de los países de esta región durante un amplio periodo de aplicación de IFRS, además de utilizar diferentes métricas de medición para dar mayor robustez a los hallazgos.
Estudio comparativo de los factores de innovación en la pequeña y mediana empresa de manufactura textil
Authors: Sarmiento Paredes Susana , Nava Mozo Verónica , Carro Suárez Jorge , Hernández Cortés Celia
Published: January 2019

El contexto de la innovación ha cambiado y una economía que demanda adaptaciones permanentes debe posicionarla como eje de su competitividad; esto exige mejorar sus capacidades de innovación como fuente de desarrollo y estrategia de supervivencia. El objetivo de esta investigación fue determinar qué factores de innovación son más significativos entre la pequeña y mediana empresa (pyme) de la manu­factura textil y cómo influyen en su nivel de innovación, tomando como objeto de estudio el sector textil de Tlaxcala, México, considerando los factores de Gary Hamel. La metodología consistió en realizar un diagnóstico sobre la percepción de estos factores a través de un instrumento de medición. Posteriormente, se realizó un análisis de varianza, una prueba Tukey, un análisis de correlación y un análisis de regresión para determinar la significancia y la relación entre las variables. Los resultados revelaron que los factores son significativos en ambos tipos de empresas, además de mostrar una correlación fuerte con su nivel de innovación. Asimismo, se encontró una relación significativa entre el nivel de innovación y los factores analizados, observándose que son determinantes en la mediana empresa, no así en la pequeña. Concluyen­do que la pyme requiere implementar la innovación con un enfoque holístico y dinámico considerando los factores propuestos.
Formulación de un modelo híbrido alfa-estable para mercados con operación de alta frecuencia
Authors: Climent Hernández José Antonio , Hoyos Reyes Luis Fernando , Martínez Preece Marissa Rosario
Published: January 2019

Las actividades de negocios requieren obtener, organizar y administrar información a través de la gran cantidad de datos que se están produciendo. En los fondos de cobertura, las ventas en corto y la valuación de derivados, los agentes cambian sus estrategias para mejorar los beneficios, y sólo los mejores sobreviven: la mutación y la selección natural son los elementos que permiten continuar. Cuando las reglas del mercado cambian o los nuevos jugadores entran, los agentes se adaptan o mueren. En realidad, la información no se distribuye homogéneamente. En este artículo se formula un modelo híbrido de 3 etapas: modelo de un mercado de negociación de alta frecuencia mediante procesos Poisson compuestos no-estacionarios, un perceptrón multicapa entrenado con retro-propagación y finalmente estimadores basados en distribuciones alfa-estables, como un primer paso en el desarrollo de un sistema de operación para mercados de alta frecuencia.
Evaluación de eficiencia de cooperativas de ahorro y crédito en Ecuador: Aplicación del modelo Análisis Envolvente de Datos DEA
Authors: Campoverde Campoverde Jorge Arturo , Romero Galarza Carlos Armando , Borenstein Denis
Published: January 2019

Uno de los pilares importantes del Sistema Financiero Ecuatoriano es el constituido por las Cooperativas de Ahorro y Crédito, debido a su amplio crecimiento obtenido en los últimos años y la gran cantidad de clientes que han logrado atraer. El objetivo principal de este estudio, es realizar un análisis sobre la Eficiencia Técnica de 18 Cooperativas de Ahorro y Crédito (COACs) consideradas en el “Segmento 1” del ranking de cooperativas ecuatorianas presentadas por la Superintendencia de Economía Popular y Solidaria (SEPS) en el periodo 2016; para el análisis utilizaremos un conjunto de datos financieros de cada cooperativa, correspondientes a un periodo de 10 años, 2007-2016. En este contexto hemos utilizado el modelo DEA (Data Envelopment Analysis) para determinar los ratios de eficiencia de cada cooperativa, obteniendo como resultado un promedio de 77,02 % de eficiencia en todo el período analizado, y resultando una sola cooperativa con el 100% de eficiencia.  
Los factores explicativos de la divulgación por segmentos en entidades no financieras cotizadas en los mercados europeos
Authors: Amado Pedro , Albuquerque Fábio , Rodrigues Nuno
Published: January 2019

Segment reporting (external) is a relevant tool for investors and other stakeholders, as the information is presented in a divisional way, enabling more accurate analysis to be made for decision making. Howe­ver, reporting entities do not always assure the inherent potential of segment reporting. This research aims to identify the explanatory factors that may influence the level of segment disclosure. For this purpose, we have investigated the segment disclosures presented in accordance with the International Financial Reporting Standards (IFRS) 8 of the International Accounting Standards Board (IASB), as adopted by the European Union, based on consolidated reports and accounts (for the year 2015) of a sample of 91 entities from the Portuguese Stock Index (PSI-20), Cotation Assistée en Continu (CAC-40), Deutscher Aktie­nindex (DAX-30) and OMX Nordic 40 (OMX-N40). The findings indicate that size is directly related to both the number of operating segments disclosed and the level of disclosure required for each segment. Further, the latter seems to be also influenced by the existence of barriers to entry (directly) and the degree of internationalisation (inversely).
State tax control strategies: Theoretical aspects
Authors: Aytkhozhina Gulnar , Miller Alexander
Published: January 2019

El objetivo de este artículo es la justificación de los beneficios del control tributario en las modernas condiciones del desarrollo de la sociedad, basándose simultáneamente en la coerción, el servicio, la credibilidad y la asociación. El estudio incluye estimados econométricos que se basan en datos empíricos. Se utiliza un enfoque institucional y delictual junto con métodos de procesamiento y análisis de datos. La fuente de los datos fueron los resultados de la encuesta a 1600 participantes de 153 municipalidades de Rusia, así como a las autoridades de datos estadísticos del Estado Ruso y datos del Banco Mundial. Este artículo considera una base teórica para las actuales estrategias de control tributario y cumplimiento tributario. Se revelan los detalles y beneficios de la estrategia integrada, incluyendo los factores morales. Se centra en la administración por el estado de los riesgos tributarios con base en las relaciones entre sociedades. Los resultados demuestran una cercana relación entre moral tributaria y el nivel de la economía informal como indicador para el cumplimiento tributario (con base en correlación, regresión), que se confirma con la prioridad y potencial de la estrategia propuesta. Se proponen las principales herramientas para la formación de relaciones entre sociedades para asuntos tributarios. La eficiencia de esta estrategia se demuestra con la comparación de pérdidas y ganancias.
Migración de trabajo calificado e isomorfismo en sectores empresariales de las principales ciudades mexicanas
Authors: Fernández Domínguez Amilcar Orlian
Published: January 2019

Recientemente los aportes referentes a la teoría organizacional apuntan a la importancia de la evolución simbiótica entre las organizaciones y su ambiente. El presente estudio aborda esta relación considerando la migración de trabajo calificado como un elemento ambiental que incide en la evolución de organizaciones empresariales, manifestada en un isomorfismo. A su vez, el isomorfismo es medido por dos indicadores: el nivel de diversificación de los sectores económicos y el número de empresas certificadas con estándares de calidad. Se estima el efecto de una mayor migración de personas con educación superior en los indicadores de isomorfismo para 78 ciudades mexicanas mediante modelos econométricos, utilizando variables instrumentales para controlar la endogeneidad de la migración. Los resultados dan evidencia de que la migración de trabajo calificado incide en ambos indicadores, pero se requiere pasar un umbral para que influya en el isomorfismo de las empresas en las ciudades mexicanas.
Satisfacción laboral y compromiso organizacional: prueba de equivalencia de medición entre México y Estados Unidos
Authors: Cernas Ortiz Daniel Arturo , Mercado Salgado Patricia , León Cázares Filadelfo
Published: January 2019

El propósito de este trabajo fue analizar la equivalencia de medición de una escala de satisfacción laboral (Judge, Bono y Locke, 2000) y de una de compromiso organizacional (Allen y Meyer, 1990) entre la cultura mexicana y la estadounidense. Los datos se recolectaron por medio de un cuestionario auto administrado que se aplicó a una muestra no probabilística de estudiantes de maestría en ambas naciones (México = 287, Estados Unidos = 273). Los resultados indicaron que las escalas analizadas no son invariantes entre las culturas. Una implicación de este hallazgo es que los estudios transculturales de satisfacción laboral y compromiso organizacional pueden reportar resultados inválidos en cuanto a la comparación directa de los niveles de los conceptos. Para evitarlo, se recomienda tomar ciertas precauciones en la preparación y en el análisis de los datos.
Candido Rondon e o SPILTN: a repercussão na imprensa sul-rio-grandense da política indigenista na República
Authors: Rodrigues Cintia Regia
Published: January 2019

O presente artigo tem como objetivo apresentar as notícias referentes ao Marechal Candido Rondon à frente do Serviço de Proteção ao Índio e Localização de Trabalhadores Nacionais (SPILTN) e a repercussão da política indigenista empreendida pelo Estado Brasileiro para com o indígena através da imprensa sul-riograndense, no pairar do século XX. Os jornais selecionados que veiculavam notícias sobre a questão eram A Federação e o Correio do Povo. Os jornais devem ser entendidos como instrumentos pelos quais a sociedade produz modelos, reflexões e representa percepções de época. Nesse sentido, há o reconhecimento da importância da imprensa como fonte histórica na construção de saberes na sociedade. Para tanto, vislumbra-se as notícias publicadas na imprensa referentes à criação do SPILTN, que inaugura uma nova política em defesa das populações indígenas, em 1910.
A etnografia das visitações diocesanas: uma fonte para o estudo da população, da família e da mestiçagem no período moderno
Authors: Netto Rangel Cerceau
Published: January 2019

The ethnography os diocesan visitations: a source in the study of population, family and mestizaje in the modern periodResumoO artigo busca fazer uma análise das visitações diocesanas e de como operava a lógica das devassas e pastorais eclesiásticas até finais do século XVIII na América Portuguesa. Propõe-se a demonstrar como essa documentação constituiu parte do processo de moralização e ocidentalização que formou a burocracia das sociedades americanas. A partir da crítica historiográfica dessa tipologia documental, a análise foca tanto a questão da alteridade dos grupos sociais, quanto a importância desses registros para o estudo da família e da mestiçagem na formação de diversificada população.Palavras-chaves: visitações diocesanas, visitas episcopais, devassas e pastorais eclesiásticasAbstract:The article seeks to analyze the diocesan visitations and how operated the ecclesiastical devassas and pastoral until the late eighteenth century in Portuguese America. It proposes to demonstrate how that documentation was part of the process of moralization and Westernization that formed the bureaucracy of American societies. From the critical historiography of this documental typology, the analysis brings into focus both the question of social groups’ otherness, as the importance of these records for the study of family and mestizaje in the formation of diverse population.Keywords:  episcopal and diocesan visitations, ecclesiastical devassas and pastoral.
Política e administração na Amazônia colonial: regimentos e instruções para o governo das capitanias do Pará e do Maranhão (séculos XVII e XVIII)
Authors: Santos Fabiano Vilaça dos
Published: January 2019

Os três documentos transcritos são de grande relevância para uma análise da organização político-administrativa e da governação nas capitanias do Pará e do Maranhão. Com base no Regimento dos Capitães-mores do Pará (1669), no Regimento entregue ao capitão-mor Baltazar Fernandes (1682) e no Registro da instrução que ficou ao Governador do Maranhão (1751), são apresentadas reflexões sobre o governo do Estado do Maranhão e Grão-Pará e algumas das suas dinâmicas administrativas internas, nos séculos XVII e XVIII.
Políticas públicas do Governo Federal no estado do Pará da SPVEA à Nova República
Authors: Petit Pere
Published: January 2019

Estas páginas, que se alimentam de fontes oficiais, historiográficas e hemerográficas, no recorte histórico da História do Tempo Presente e na perspectiva metodológica dos estudos de história regional, análise do discurso e fontes orais, pretendem contribuir nos estudos sobre os impactos das políticas públicas do governo federal e empresas públicas e privadas no estado do Pará, desde a criação da Superintendência do Plano de Valorização Econômica da Amazônia (Spvea), em 1953, durante os governos militares (1964-1985) e nos anos transcorridos da Nova República
The role of logistics alliance orientation on forming the alliance structure: A conceptual framework
Authors: Gligor David M , Holcomb Mary C
Published: January 2019

Little is known about how a firm decides what type of relationship to develop with a LSP and how the type of arrangement affects the service quality performance. This article proposes a conceptual framework to better understand how shippers decide what type of relationship to develop with a logistics service provider (LSP) within the strategy- structure-performance theoretical framework. A systematic literature review is used to develop a conceptual framework that considers the association between the firm’s strategic perspective on outsourcing and the resulting effect on the alliance structure. The concept of a logistics alliance orientation (LAO) is introduced to examine how the level of the LAO affects the alliance structure. Lastly, the link between the logistics alliance structure (LAS) and service quality performance is explored.