bluuebunny/crossref_metadata_2025 huggingface dataset:
STUDENTS PERCEPTION ON ACTIVE LEARNING: PRACTICAL IMPLICATIONS
Authors: Teressa Tamrat Dina
Published: September 2020

The intention of educational authorities in different level is to implement active learning in Educational institutions including higher education institutions. Consequently, the need for this research was to examine the Practice and challenges of active learning: practical implications in Gambella University. The objective of researcher to undertake this research was to identify whether his on the right track in his teaching and to examine the practice and challenges of active learning practical implication. In order to achieve the objectives of the action research, the researcher has collected primary data directly from the class students to obtain tangible data from respondents. The researcher used questionnaire to collect quantitative data from 30 students which incorporates 50% of the class. The researcher was used both close-ended and open-ended questionnaire for this study. Since there is no previous research study conducted concerning the practices and challenges of active learning in the under consideration, the proportion of a target population was taken from 3rd year management department students. The finding depicts that  most of students are not interested in active learning method, Students are in high satisfaction in their existing entrepreneurship learning, The respondents are very interesting in individual learning rather than group or cooperative learning, Most of students are interested in lecture method learning maximum  number of students were agree that the existing lecture speed of presentation was fast, More than half of the respondents were agree that the existing way of  teaching entrepreneurship was understandable. And Maximum number of students were agreed that the existing evaluation technique can measure students’ performance.
CORRELATION AMONG SOME GLOBAL PARAMETERS DESCRIBING ORGANIC POLLUTANTS IN RIVER WATER: A CASE STUDY
Authors: Serajuddin  , Chowdhury Aktarul Islam , Ferdous Tahmina
Published: September 2020

Organic matter in drinking water is determined by applying indirect determination methods used for quantitative measurements such as total organic carbon (TOC), chemical oxygen demand (COD), and biochemical oxygen demand (BOD). As a relatively less sophisticated and faster method ultraviolet absorption of water at 254 nm wavelength (UV254) is being now utilized in many countries to determine the organic matter in water. Because the UV254 absorbance parameter is proportional to the concentration of organics in the water in many research it is found that most natural water sources have a good correlation between, for example, TOC and UV254 absorption, and COD and UV254 absorption. Similarly, a definite correlation between the COD and BOD under certain conditions was reported in the literature. This study is aimed to establish the correlations among the parameters namely UV254, COD, BOD5, TOC, DOC (Dissolve organic carbon) for the river Sitalakhya, a specific surface water, which is the raw water source of the largest surface water treatment plant in Dhaka, Bangladesh. It is revealed that there is a very strong correlation between TOC and UV254 with R2=0.86. Similarly, between BOD5 and UV254, and between COD and UV254, a strong correlation was found with coefficient of determination, R2 value respectively 0.93 and 0.87. All other coefficients also indicate highly significant linear correlations.
TECHNOLOGICAL CRITICAL SUCCESS FACTOR IN ERP IMPLEMENTATION PROJECTS IN PUBLIC AND PRIVATE SECTOR IN SAUDI ARABIA
Authors: Bekhet Mohamed , Sofian Saudah
Published: September 2020

An Enterprise Resource Planning (ERP) system implementation is a complex information technology project that integrates organization-wide operations. Prior surveys have reported perceptions about factors which are critical to ERP implementation success. There are only a few prior researches that have empirically tested the ERP implementation success factors in Saudi Arabia in both public and private organizations. This paper reports the result of literature review on critical success factor (CSF) for ERP implementations. It has been found that project champions can to be added to Technological dimension of the Technological, Organizational and Environmental (TOE) theory.
ABNORMAL FINDING OF PAP SMEAR AMONG WOMEN HOSPITAL VISITORS IN CITY OF MOSUL, IRAQ
Authors: Rajab Sanaa , Elias Wasnaa A , Saeed Layla G , T Yahya Thukaa
Published: September 2020

Objective: The research aims to test the use of the Pap smear screening system to identify precancerous lesions among women in City of Mosul, Iraq. Methods: This prospective study was carried out over 1 year at the Department of Obstetrics and Gynaecology in Mosul Teaching Hospital, city of Mosul, Iraq. We screened 100 sexually active women who were more than 21 years of age. Women with different complaints, including vaginal discharge, blood‑mixed discharge, foul-smelling discharge, postcoital bleeding, intermenstrual bleeding, postmenopausal bleeding, abdominal pain, infertility, and secondary amenorrhea, were included in this study. The glass slides had been sent for cytopathological review to the pathology department. The laboratory results have been reported by the new Bethesda Cervical Cytology Reporting System 2014. The device divided the lesions narrowly into certain negative ones for intraepithelial neoplasia and with epithelial cell abnormalities (ECA) that involve squamous and glandular cells. Upon pap smear, the patient was treated accordingly. Results: The study had enrolled a total of 100 cases. All of these patients had an abnormal Pap smear finding that fell according to TBS-2014 criteria in the category of Epithelial Cell abnormality. We interviewed all patients in Detail by proforma. The data reported were statistically analyzed and were collected following observations and tests. Among the study subject, the most common abnormal findings (68.9%) were negative findings. Inflammatory constitute (15.4), and Atypical squamous cells of undetermined significance (7%) followed by LSIL (5.9) and HSIL (2.9). Conclusion: Pap smear is an effective method for screening for Cervical Lesions Precancerous and cancerous. Nevertheless, a cervical biopsy must be performed which Is gold standard if any epithelial defects are found to be confirmed in cervical cytology.
Implementasi Perkuliahan DARING Matakuliah Pendidikan Laboratorium IPA Pada Masa Pandemi
Authors: Farida Nurlaila Zunaidah
Published: September 2020

Abstrak: Penelitian ini dilakukan dengan tujuan untuk menggambarkan implementasi perkuliahan daring matakuliah Pendidikan Laboratorium IPA pada mahasiswa PGSD semester 4 selama masa pandemi covid-19. Metode dalam penelitian ini adalah kualitatif deskriptif. Data hasil penelitian dideskripsikan dalam bentuk uraian kata-kata yang menggambarkan tahapan pelaksaan perkuliahan daring. Hasil dari penelitian ini adalah perkuliahan daring Pendidikan Laboratorium IPA terdiri atas tiga tahap yaitu tahap persiapan, tahap pelaksanaan, dan tahap pemberian tugas terstruktur berupa laporan hasil kegiatan praktikum.

Kata kunci: implementasi perkuliahan daring, matakuliah Pendidikan Laboratorium IPA, masa pandemi
Meta Analisis: Pendekatan Saintifik Terhadap Hasil Belajar Siswa
Authors: Putri Kharisma Eka
Published: September 2020

Tujuan dari penelitian ini adalah untuk menganalisis pengaruh pendekatan saintifik terhadap hasil belajar siswa pada subjek kelas, tema, dan media pembelajaran di Sekolah Dasar. Dalam penelitian ini menggunakan metode penelitian meta-analisis dengan 10 artikel sebagai sampel dari jurnal nasional dan instrumennya adalah lembar dengan pengkodean (coding category). Penelitian meta-analisis menunjukkan bahwa pada subjek kelas, pendekatan saintifik berpengaruh tinggi terhadap hasil belajar siswa pada subjek kelas rendah. Pada subjek tema pembelajaran, pendekatan saintifik berpengaruh tinggi terhadap hasil belajar siswa pada pembelajaran non tema. Sedangkan dari subjek media pembelajaran yang digunakan, pendekatan saintifik berpengaruh tinggi terhadap hasil belajar siswa pada media papan berpaku.
Pengembangan Media Tata Surya Berbasis Macromedia Flash Sebagai Inovasi Pembelajaran DARING Untuk Siswa SD
Authors: Sahari Sutrisno , Wahyudi
Published: September 2020

Abstrak: Berdasarkan permasalhan yang ada dimana dimasa pandemi covid-19 siswa dituntut belajar dari rumah dengan pembelajaran dalam jaringan (DARING). Dengan demikian peneliti bertujuan untuk mengembangkan media pembelajaran yang inovatif dan valid digunakan untuk siswa. Metode yang digunaka dalam penelitian ini yaitu menggunakan metode R&D dengan model ADDIE (Analysis, Design, Development, Implementation dan Evaluation). Hasil penelitian menunjukan bahwa media tata surya layak digunakan untuk siswa sekolah dasar dibuktikan dengan hasil validitas ahli media dengan nilai kevalidan mencapai 90% dengan kategori layak. Validitas kelayakan media berdasarkan kesesuian gambar, warna, font, tata letak tulisan, gambar, animasi, dan suara. Sedangkan ahli materi validitas mencapai 83% berdasarkan kopentensi inti (KI), indikator, kesesuaian dengan perkembangan kognitif anak. Sedangkan ahli bahasa sebesar 87% dengan kategori layak berdasarkan tikat perkembangan bahasa siswa. Dengan demikian produk media tata surya valid dan layak digunakan dalam pembelajaran di sekolah dasar.
Pengaruh Pengungkapan Sukarela terhadap Kinerja Keuangan dengan Cost of Capital sebagai Variabel Intervening
Authors: Nofianti Nana , Fatah Abdul , Tirtasari Novita
Published: September 2020

This study aimed to analyze the influence of voluntary discloure on financial performance with cost of capital as an intervening variable. Voluntary disclosure is measured by an index, financial performance in proksikan with Return on Asset and cost of capital is proxied by the CAPM. The sample in this study are as many as 55 companies, and samples used in this study is a manufacturing company listed on the Indonesia Stock exchange. The statistical method used is regression analysis with path analysis. Based on the test results showed that the index Voluntary Disclosure affect corporate financial performance. Voluntary Disclosure Index was observed to have an influence on cost of capital. Cost of capital have an influence on the financial performance and cost of capital mediate the association of voluntary disclosure and financial performance.
Menyingkap Lakon Auditor Internal Pemerintah dalam Melakukan Deteksi dan Pencegahan Fraud di Perguruan Tinggi
Authors: Harwida Gita Arasy , Djasuli Mohamad , Wibowo Sujatmiko
Published: September 2020

Internal control has an important role in accordance with the achievment of good governance, and last but not least for the higher education which internal control is conducted by Inspectorate General (Itjen) and internal audit unit (SPI) in each state own university and polytechnique all around Indonesia. This research uses descrptive qualitative approach with explanatory model in order to deliver the message and analys data from various sources. Since the higher education moved to a new Ministry, the Inspector General put a new paradigm and a brand new internal control mechanism wich involve the internal audit unit in each state own university and polytechnique all around Indonesia as the armth lenghth of their internal control policy, thus, the integrated internal control will be achieved. Role conflict may occur both for Itjen and SPI evnthough in the different context and level. The lack of enacted law regarding the SPI and their rule in detecting and preventing Fraud are triggering the role conflict for them. However, role conflict will not make itjen and SPI give up to their assignment. The model of sinergy is advised in this article and hopefully will give a good contribution for the future integrity working model of Itjen and SPI in the future.
Dampak Moderasi Moral Perpajakan pada Hubungan Perceived Probability of Audit dan Sanksi terhadap Perilaku Kepatuhan Pajak Usaha Mikro, Kecil dan Menengah (UMKM)
Authors: Zelmiyanti Riri , Suwardi Eko
Published: September 2020

This study aims to explore more carefully and in detail the influence of economic factors (perceived probability of audits and sanctions) and behavioral factors (moral) of the tax compliance of SMEs in Indonesia. Research on tax compliance has been done, but still a bit that combines economic and behavioral factors. Previous research mostly done on large companies and to individual taxpayers. The current study was conducted on SME entrepreneurs. This study tried to moderate the tax morale in relation to perceived probability of audits and sanctions against tax compliance. Samples in this study were individual taxpayers from SMEs in Yogyakarta. The research data was collected through a survey. Questionnaires had been processed in this study were around 118 questionnaires. Testing the hypothesis in this study used multiple regression analysis and analysis regression moderated. Regression analysis tool used is IBM SPSS 19.0. The results of this study indicate that the perceived probability of audits and sanctions have a direct impact on tax compliance. This study was not able to prove the moral moderating effect of taxation on the relationship perceived probability of an audit of tax compliance. This study also can not prove the moral moderating effect of taxation on the relationship sanctions on tax compliance.
Implikasi Penerapan Sistem Manajemen Mutu terhadap Kinerja Karyawan dan Budaya Organisasi
Authors: Ismaini Rizki , Gunawan Hendra
Published: September 2020

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan sistem manajemen mutu ISO 9001 terhadap kinerja karyawan dan budaya organisasi dengan objek perusahaan manufaktur sejumlah 157 perusahaan. Penelitian ini menggunakan metode kuesioner sebagai alat pengumpul data utama yang disebar kepada karyawan level menengah sebanyak 400 responden yang dipilih secara acak. Hasil penelitian ini menunjukkan bahwa ada pengaruh signifikan dari sistem manajemen mutu ISO 9001 terhadap budaya organisasi dan kinerja karyawan tidak dipengaruhi secara signifikan oleh sistem manajemen mutu ISO 9001, namun demikian penelitian ini sulit mendapat dukungan dari pihak perusahaan, sehingga peneliti selanjutnya agar lebih menyakinkan perusahaan untuk dapat bekerja sama.
Dampak Strategi Bisnis terhadap Penghindaran Pajak
Authors: Faradiza Sekar Akrom
Published: September 2020

In carrying out business processes of a company, managers must make decisions related to business strategies. The strategy chosen by the company can be one of the typologies according to Miles & Snow namely the prospector, defender, analyzer and reactor. The strategy chosen by the company will affect all activities in the company including tax activities inherent in business activities so that any decisions made by managers have consequences on tax, one of which is tax avoidance. This study aims to examine the impact of the strategy on tax avoidance. This research used manufacturing company that has been listed on the Indonesia Stock Exchange from 2010 to 2016 and Independent sample t-test and Mann Whitney U test is used to data analyze. The results showed that companies with prospector strategies were more likely to carry out tax avoidance than defender. In addition, the activities of tax aggressiveness through investment in tax haven countries are mostly carried out by companies with a defender strategy.
Pengaruh Corporate Governance dan Corporate Social Responsibility terhadap Kualitas Laba dan Nilai Perusahaan
Authors: Hutapea Hennyta
Published: September 2020

This study aims to examine the effect of corporate governance (CG) and corporate social responsibility (CSR) disclosure of earnings quality and firm value. Corporate governance with board diversity is measured from the aspect of age and background study of board members. CSR disclosure in the company’s annual report is measured by the score of Global Reporting Initiative (GRI). This study measures the company’s earnings quality with discretionary accruals (DA), and the firm value with tobin’s q ratio. This study use a sample of 160 non-financial companies listed on the Indonesia Stock Exchange (BEI), so the total observations in this study are 640 samples. The result of this study provide empirical evidence that age and background study of board members don’t affect the quality of earnings and firm value, but the CSR activities affect the firm value.
Determinants of Tax Compliance in Ghana:
Authors: Okpeyo Ebenezer Teye , Musah Alhassan , Gakpetor Erasmus Dodzi
Published: September 2020

The study examined the factors that influence tax compliance by small and medium tax payers, the difference in the level of compliance between small and medium tax payers and strategies to improve tax compliance in Ghana. The study through stratified sampling technique sampled 100 small and medium tax payers in Accra and other GRA officials for the study. Data was analyzed qualitatively and quantitatively. The results of the study showed that compliance cost, tax rates, tax audits and morals of taxpayers significantly influenced tax compliance. The GRA also indicated that unions and associations of businesses could help increase voluntary tax compliance of small and medium tax payers in Ghana. The study findings provide evidence that there is a significance difference in the tax compliance level between small and medium scale enterprises. The difference can be largely attributed to the inability of small enterprises to file their tax returns on due dates and also to keep proper books of records of their business transactions. The study recommends organizing workshops for businesses to train them on the need to pay their taxes and keep proper records of their transactions, increasing the rate of audits of businesses, imposing fines and penalties for defaulting businesses.
Metode Pendeteksian Fraud di Indonesia
Authors: Sari Yeni Priatna , Hetika Hetika , Aryanto Aryanto
Published: September 2020

Penelitian ini bertujuan untuk mencari berbagai macam metode pendeteksian kecurangan yang dilakukan oleh para peneliti di Indonesia, baik di perusahaan ataupun pada entitas sektor publik. Penelitian ini dilakukan dengan melakukan studi literatur dari berbagai penelitian tentang kecurangan yang ada di Indonesia. Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan mengambil data dari studi literasi atas penelitian tentang kecurangan di berbagai entitas di Indonesia. Hasil dari penelitian ini diharapkan dapat memberikan masukan dan tambahan wawasan kepada seluruh pihak termasuk manajemen perusahaan, auditor, dan pengguna laporan keuangan tentang berbagai macam metode yang dapat digunakan untuk mendeteksi kecurangan.
Exploring the Needs of Parties in Church Management in Building Knowledge Management System of Financial Reporting
Authors: Simangunsong Cathryna Rumondang Bulan , Metekohy Elisabeth Yansye
Published: September 2020

This study explores the possible adoption of the Knowledge Management System (KMS) in church management which is an agent in the agency relationship between the management and congregation and donors. Since the agents mostly do not realize that they need to know that they are responsible for the presentation of Financial Reports, thus they do not realize that they need a Knowledge Management System for the Accounting and Financial Reporting; the need must be investigated. Moreover, in the case study church, the accounting process is very much not applied as the result of a lack of knowledge. This fact tells that churches need knowledge of the accounting process. All of those types of knowledge need to be managed in a system. The methodology used in this investigation was The Soft System Methodology (SSM). SSM emphasizes on understanding the problem situations faced by church management and expresses the situations in rich pictures. Data were gathered from interviews, focus group discussions and observations. A protestant church in Jakarta is the case study setting, focusing on pastors who give sermons, presbyters, administrators together with employees who manage all churches’ activities. The findings highlight problems faced by the various stakeholders and propose solutions in the form of a conceptual model for a Knowledge Management System platform to improve learning as well as utilizing digitized knowledge of Accounting and Financial Reporting.
Apakah Reputasi Perusahaan Menghasilkan Laba Yang Berkualitas Di Indonesia?
Authors: Wicaksono Agung Prasetyo Nugroho
Published: September 2020

This study examines how the influence of a company's reputation on the quality of earnings generated from financial statements. The research data used are secondary data in the form of annual reports and financial reports from the Indonesia Stock Exchange within a period of 3 years (2016 - 2018). The research sample is non-financial sector companies listed on the Indonesia Stock Exchange. The main variable in this study is the company's reputation as an independent variable and earnings quality as the dependent variable. The control variables used in this study are asset growth, company size and ROA. Panel data regression was used as a tool to test the hypotheses of this study.
FORMULATION OF READY TO DRINK (RTD) MADE FROM ROSELLE (HIBISCUS SABDARIFFA. L) TEA AND STEVIA (STEVIA REBAUDIANA) LEAF SAFE FOR DIABETICS
Authors: Saraswati AR  , Mardiah  , Taniwiryono D
Published: September 2020

Diabetic is a degenerative disease that has become a public concern. Several studies have shown that roselle tea extracts can reduce blood glucose levels by improving the pancreatic glands, and Stevia rebaudiana leaf has zero calorie with a sweetness coming from diterpene glycosides (stevioside and rebaudioside-A) which are safely metabolized in body, so that it can be used as sweetener for diabetics. The purpose of this study was to determine the formula of roselle tea and stevia leaf that is safe for diabetics. Three formulas of ready to drink (RTD) were prepared using 2% (w/v) rosella tea with 0.1, 0.3, and 0.5% (w/v) stevia leaf, then the sensory qualities were analyzed including the red color, sweetness, bitterness, off flavor. The selected formula was RTD made from 2% (w/v) roselle tea and 0.3% (w/v) stevia leaf. The RTD had a little bright red color, pretty sweet, no bitter taste, quite off flavor, and total microbes < 2.5 EAPC (compromise with Indonesian Standard Regulation for fruit juice). Carbohydrate content (Anthrone method) of RTD roselle-stevia and roselle-sugar was 0.1507% and 1.3293%. Effect analysis of RTD roselle-stevia and roselle-sugar on blood glucose levels of healthy patients based on ISO 26642:2010 measured every 30 minutes for 90 minutes and using t-test showed that RTD roselle-stevia did not affect (p>0.05) the increase in blood glucose levels, whereas RTD roselle-sugar did (p<0.05). It can be concluded that RTD containing 2% (w/v) roselle tea and 0.3% (w/v) stevia leaf is safe for diabetics.
THE INFLUENCE OF PROBLEM-BASED LEARNING MODEL ON THE ABILITY OF THE PROBLEM OF MATHEMATICAL STORIES
Authors: Nurmalasari  , Amril La Ode , Humaira Megan Asri
Published: September 2020

The purpose of this study was to determine the effect of problem-based learning models or problem-based learning models on the ability of students to solve mathematical story problems with learning material in space and flat in class 5 Panaragan State Elementary School 1, Bogor City. The approach used in this research is a quantitative approach with a quasi-experimental method. There are several techniques used in this study, namely observation techniques, interview techniques, and tests. Then obtained research results with the average difference in value between the control class and the experimental class, the experimental class has an average value of 73.11, and the control class has an average value of 60.86. After calculating the t-test (One-Sample Test) on the experimental class's post-test value, the Sign value is known. 0.04, because 0.04 <0.05, then Ha is accepted, and H0 is rejected, which shows the influence of PBL models on the ability to solve students' mathematical story problems.
DISTRIBUTION PATTERNS AND HABITAT OF MAMMALS IN MANDALAWANGI RESORT OF MOUNT GEDE PANGRANGO NATIONAL PARK
Authors: Susdiyanti Tun , Cita Ken Dara , Kusno Annisa Izzatin Widawardani
Published: September 2020

Distribution pattern and habitat quality of mammals is essential to keep the existing of mammals which depends on interactions between its intrinsic evolutionary and ecological system. Mandalawangi Resort aside from being a conservation area, it is also a tourist area. Tourism activities carried out in the region, will directly and indirectly affect the sustainability of mammal diversity. The benefits of mammals are to stabilize the food chain, the spread of plant seeds, as an object of research and education. The study aims to determine  the distribution patterns and habitat of mammals in Mandalawangi Resort . Research on mammal diversity was carried out using 4 methods: rapid assessment, line transect, animal footprint. Habitat data obtained using vegetation analysis and field observation methods. The diversity of mammals in the Mandawalangi Resort consists of 7 types of mammals from 6 families, namely kekes squirrel (Tupaia javanica), langur (Trachypithecus auratus), wild cats (Felis domesticus), wild boar (Sus scrofa), leopard (Panthera pardus melas) , civet mongoose (Paradoxurus hermaphroditus) and house gutters (Suncus murinus). Species wealth index is low (0.50). The diversity index of mammals is included in the low diversity category (0.25). The highest level of mammal species meeting is kekes squirrel (Tupaia javanica) with a value of 29.4%. Evenness index is included in the unstable community category (0.15). Mammalian habitat is divided into tropical rain forests and open land with dominating trees namely Damar (Agathis damara) and Rasamala (Altingia excelsa).
PENGARUH PENGGUNAAN EKSTRAK DAUN SALAM (SYZYGIUM POLYANTHUM) DALAM AIR MINUM TERHADAP KECERNAAN NUTRIEN RANSUM DAN RETENSI NITROGEN ITIK LOKAL JANTAN
Authors: Harahap Finsa Dwinanda , Anggraeni Anggraeni , Sudrajat Deden
Published: September 2020

Itik merupakan salah satu ternak unggas yang memiliki potensi untuk dijadikan alternatif dalam pemenuhan kebutuhan masyarakat terhadap daging unggas. Berdasarkan penelitian yang telah dilakukan daun salam mengandung senyawa steroid, fenolik, saponin, flavonoid, dan alkaloid. Penelitian ini bertujuan menguji pengaruh penggunaan ekstrak daun salam (Syzygium polyanthum) terhadap kecernaan nutrien ransum dan retensi nitrogen itik lokal jantan. Penelitian dilaksanakan pada 18 Maret sampai 13 Mei 2019 dikandang peternakan Universitas Djuanda Bogor. Ternak yang digunakan dalam penelitian ini adalah itik Mojosari Alabio (MA) umur 8 minggu sebanyak 35 ekor. Pakan yang diberikan merupakan pakan komersil. Penelitian menggunakan rancangan acak lengkap (RAL) yang terdiri dari 6 ulangan. Perlakuan yang diberikan R0=0% ekstrak daun salam (kontrol), R1=4% ekstrak daun salam, R2=8% ekstrak daun salam. Data yang diperoleh dianalisis menggunakan Analisys of variance (ANOVA) bila data menunjukkan hasil berbeda nyata (P<0,05) dilanjutkan dengan uji Duncan. Peubah yang diamati dalam penelitian yaitu kecernaan bahan kering, serat kasar, lemak kasar, abu, bahan ekstrak tanpa nitrogen dan retensi nitrogen. Kesimpulan dari penelitian menunjukkan pemberian ekstrak daun salam sampai tingkat 8% berpengaruh nyata terhadap retensi nitrogen dan tidak berpengaruh terhadap kecernaan bahan kering, serat kasar, lemak kasar, abu, bahan ekstrak tanpa nitrogen.
PENGARUH PEMBERIAN EKSTRAK BUAH PARE (MOMORDICA CHARANTIA L.) PADA AIR MINUM TERHADAP KUALITAS TELUR BURUNG PUYUH (COTURNIX-COTURNIX JAPANICA
Authors: Siahaan Syailendra Syahputra , Nur Hanafi , Anggraeni Anggraeni
Published: September 2020

Kualitas telur dapat diketahui dengan cara mengukur kualitas eksterior yaitu warna, bentuk telur, bobot telur sedangkan interior meliputi haugh unit (HU), yolk, dan albumen telur. Penelitian ini bertujuan untuk mengetahui kualitas telur burung puyuh yang diberi ekstrak buah pare (Momordica Charantia L.). Penelitian ini dilaksanakan di kandang peternakan Universitas Djuanda Bogor, Jl. Tol Ciawi No. 1, Kotak Pos 35 Ciawi, Bogor 16720 dari bulan Februari-Maret 2019. Ternak yang digunakan dalam penelitian ini burung puyuh (coturnix-coturnix japonica) umur 30 hari sebanyak 100 ekor. Penelitian ini menggunakan rancangan acak lengkap (RAL) yang terdiri atas 4 perlakuan dan 5 ulangan. Perlakuan dalam penelitian ini RO= 0% ekstrak buah pare (Kontrol), R1= air minum dengan 2,5% ekstrak buah pare, R3= air minum dengan 7.5% ekstrak buah pare, dan R4= air minum dengan 10% ekstrak buah pare. Data yang diperoleh dianalisis menggunakan Analysis of variance (ANOVA), bila data menunjukkan hasil berbeda nyata (P<0.05) dilanjutkan dengan uji Duncan. Peubah yang diamati dalam penelitian ini adalah indeks telur, bobot kerabang, tebal kerabang, warna yolk, dan haugh unit. Hasil penelitian menunjukkan pemberian ekstrak buah pare pada burung puyuh tidak berpengaruh terhadap semua peubah.
SIFAT FISIK DAN ORGANOLEPTIK DAGING ITIK LOKAL YANG DIBERI AIR MINUM YANG MENGANDUNG EKSTRAK DAUN SALAM (SYZYGIUM POLYANTHUM)
Authors: Hariyadi Hariyadi , Anggraeni Anggraeni , Handarini Ristika
Published: September 2020

Ternak itik merupakan unggas yang menghasilkan daging memiliki kemampuan disamping ayam. Ternak itik memiliki keunggulan yang relatif lebih kuat terhadap penyakit dan mampu hidup di lokasi yang kekurangan pakan dibandingkan ayam ras sehingga pemeliharaannya relativ lebih rendah resiko. Kandungan EDS memiliki manfaat sebagai antivirus, antimikroba, antiinflamasi, antitumor, dan antioksidan sebagai system pertahanan tubuh. Tujuan Penelitian untuk menguji  pengaruh pemberian ekstrak daun salam (Syzygium polyanthum)  terhadap organoleptik daging itik (Anas Platyrhynchos).  Penelitian ini dilakukan dikandang unggas Universitas Djuanda Bogor pada bulan Maret – Mei 2019. 100 ekor ternak mojosari alabio yang digunakan dalam penelitian ini berumur 7 hari. Penelitian ini menggunakan rancangan acak lengkap (RAL) yang terdiri atas tiga perlakuan dan enam ulangan, tiap perlakuan terdiri atas 4 ekor itik. Perlakuan dalam penelitian ini adalah pemberian ekstrak daun salam dalam air minum dengan level: R0= 0%,  (Kontrol), R1= 4%, dan R2= 8%. Data diperoleh kemudian dianalisis menggunakan uji Kruskal Wallis, bila data menunjukkan hasil berbeda nyata (P<0,05) atau sangat nyata (P<0,01)  dilanjutkan menggunakan uji Duncan. Peubah yang diamati pada penelitian ini yaitu uji hedonik, uji mutu hedonik, dan uji fisik. Hasil penelitian menunjukkan daging itik yang diberi ekstrak daun salam menunjukkan pengaruh berbeda nyata (P<0.05) pada peubah rasa dan juiceness. Kesimpulan penelitian ini yaitu pemberian ekstrak daun salam dapat diberikan pada itik sampai level 4%.
Faktor-Faktor Yang Mempengaruhi Manajemen Laba (Pada Perusahaan Sub Sektor Properti dan Real Estate yang terdaftar di BEI pada tahun 2016-2018)
Authors: Abbas Dirvi Surya Surya , Wardhana Ali Kusuma , Saefudin Ahmad
Published: September 2020

Penelitian ini bertujuan untuk mengetahui apakah informasi Return on Equity, Earning Per Share, Debt to Equity, Price Earning Ratio dan Net Profit Margin digunakan dalam memberikan sinyal  kepada  investor  atas  risiko   suatu   Manajemen Laba. Return on Equity diukur dengan membandingkan antara laba bersih setelah pajak dengan total ekuitas, lalu Earning Per Share diukur dengan membandingkan antara Laba Bersih Setelah Pajak dengan Jumlah Lembar Saham yang beredar, lalu Debt to Equity diukur dengan membandingkan antara total hutang dengan total ekuitas, lalu Price Earning Ratio diukur dengan membandingkan antara Harga Saham yang beredar dengan Laba Per Lembar Saham dan Net Profit Margin diukur dengan membandingkan antara Laba bersih dengan penjualan.Penelitian ini menggunakan sampel perusahaan sektor Property dan Real Estate selama tahun 2016-2018 dengan menggunakan metode purposive sampling. Data yang digunakan diperoleh dari laporan tahunan yang terdaftar di Bursa Efek Indonesia. Ada 15 perusahaan selama tahun 2016-2018 yang memenuhi kriteria. Metode analisis yang digunakan adalah analisis regresi berganda dengan bantuan Eviews versi 9.0Hasil penelitian ini menunjukan bahwa secara parsial Return on Equity, dengan nilai t statistic sebesar -3,3744 dengan nilai signifikansi sebesar 0,0017 < 0,05.dan Earning Per Share, dengan nilai nilai t statistic sebesar 1,740 dengan nilai signifikansi sebesar 0,0897 > 0,05 artinya berpengaruh positif namun tidak signifikan terhadap Manajemen Laba, sementara Debt to Equity nilai nilai t statistic sebesar 0,660 dengan tingkat signifikansi sebesar 0,5129 > 0,05 artinya berpengaruh positif namun tidak signifikan terhadap Manajemen Laba. Lalu Debt to Equity nilai t statistic sebesar -0,050 dengan tingkat signifikansi sebesar 0,9598 > 0,05 artinya berpengaruh negatif namun tidak signifikan terhadap Manajemen Laba. Net Profit Margin Debt to Equity nilai t statistic sebesar -1,999 dengan tingkat signifikansi sebesar 0,0526 > 0,05 artinya berpengaruh negatif namun tidak signifikan terhadap Manajemen Laba.
PENGARUH DEBT EQUITY RATIO (DER), EARNING PER SHARE (EPS) dan ECONOMY VALUE ADDED (EVA) TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR PADA BURSA EFEK INDONESIA TAHUN 2011-2015
Authors: Hidayat Imam
Published: September 2020

Penelitian ini bertujuan untuk menganalisis pengaruh Debt Equity Ratio (DER), Earning Per Share (EPS) dan Economy Value Added (EVA)   terhadap Harga Saham, Desain penelitian ini bersifat kausalitas dengan unit analisisnya adalah perusahaan dari sampel yang diambil dengan teknik purposive sampling pada populasi perusahaan terdaftar BEI yang masuk kedalam Perusahaan Manufaktur, dengan bantuan program SPSS 23.0 dan uji hipotesisnya menggunakan uji t. Hasil dari kelompok Perusahaan manufaktur yaitu : 1. DER tidak berpengaruh negatif dan signifikan terhadap harga saham; 2. EPS tidak berpengaruh negatif dan signifikan terhadap harga saham; 3. EVA berpengaruh positif dan signifikan terhadap harga saham; 4. DER, EPS dan EVA berpengaruh positif dan signifikan terhadap harga saham
Menuju Kebijakan Akuntansi yang Paripurna: Studi Kasus Penerimaan Negara Bukan Pajak Sektor Hulu Migas
Authors: Wibowo Puji
Published: September 2020

Kebijakan akuntansi pendapatan non-pajak minyak dan gas adalah salah satu masalah yang paling kontroversial dalam laporan keuangan pemerintah selama bertahun-tahun. Perdebatan lama muncul karena perselisihan antara BPK dan pemerintah. BPK berpendapat bahwa pemerintah harus menerapkan metode bruto dalam pengakuan pendapatan sementara yang kemudian lebih memilih untuk mengadopsi metode neto. Masalah ini menjadi lebih menarik untuk dibahas sejak berjalannya era basis akrual pada awal 2015. Penelitian sebelumnya oleh Yuwana et al. (2016) menemukan bahwa penerapan basis akrual untuk pelaporan keuangan pemerintah tidak sepenuhnya sesuai dengan praktik umum. Mereka berpendapat bahwa penerapan metode neto dianggap kurang akuntabel karena tidak mencatat pendapatan dan biaya yang relevan. Setelah melakukan sejumlah langkah penelitian dengan mewawancarai dan berdiskusi dengan orang-orang kunci di jajaran Kementerian Keuangan dan SKK Migas, kami percaya bahwa pemerintah telah menerapkan basis akrual dengan metode bruto sejak pengalaman pertama tahun 2015. Temuan ini didukung oleh penyajian pendapatan dan pengeluaran secara terpisah dalam Laporan Operasional. Penelitian ini mengungkapkan bahwa terdapat beberapa masalah untuk dipertimbangkan dengan hatihati di masa depan, seperti pengakuan cost recovery sebagai pengeluaran dan penerimaan pendapatan menggunakan pendekatan gross revenue. Dengan mengadopsi pendekatan gross revenue, pengungkapan transaksi keuangan dalam minyak dan gas hulu dapat dianggap lebih komprehensif, yang mencerminkan semua aspek industri. Penelitian ini menyimpulkan bahwa pemerintah akan mempertimbangkan untuk merevisi peraturan yang ada mengenai prinsip-prinsip akuntansi pendapatan non-pajak minyak dan gas
Pengaruh Capital Intensity dan Leverage Terhadap Agresivitas Pajak pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2014-2018
Authors: Rahmadi Zara Tania , Suharti Eni , Sarra Hustna Dara
Published: September 2020

Penelitian ini bertujuan untuk memberikan bukti empiris tentang pengaruh antara capital intensity dan leverage terhadap Agresivitas Pajak. Teknik yang digunakan untuk pengambilan sampel dalam penelitian ini menggunakan purposive sampling, sampel dalam penelitian ini adalah  24 perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2014-2018. Metode analisis yang digunakan dalam penelitian ini adalah model regresi data panel dengan menggunakan Eviews 10.0. Hasil regresi berganda data panel menunjukkan bahwa ada pengaruh yang positif antara Capital Intensity dan leverage terhadap Agresivitas Pajak, yang berarti bahwa perusahaan yang cenderung berinvestasi pada aktiva tetap menyebabkan adanya depresiasi yang digunakan sebagai pengurang laba sehingga pajak yang dibayarkan oleh perusahaan akan berkurang.
Teacher Quality Gaps by Disability and Socioeconomic Status: Evidence From Los Angeles
Authors: Lai Ijun , Wood W. Jesse , Imberman Scott A. , Jones Nathan D. , Strunk Katharine O.
Published: September 2020

Although most students with disabilities (SWDs) receive instruction from general education teachers, little empirical work has investigated whether these students have suitable access to high-quality teachers. We explore the differences in teacher quality experienced by SWDs and students without disabilities (non-SWDs) in the Los Angeles Unified School District, examining how access varies within schools as well as across school-level disadvantage rates. We leverage several different indicators of teacher effectiveness for general education teachers who instruct both SWDs and non-SWDs. We find that SWDs are significantly more likely to have teachers with lower math value-added (–0.024 standard deviations) than their non-SWD peers, and we find emerging gaps in teacher evaluation scores and exposure to novice teachers. In general, these gaps do not vary by school-level disadvantage.
Impact of COVID-19 on cardiovascular diseases: considerations for patients and healthcare systems
Authors: Jiang Zu
Published: September 2020

Coronavirus disease 2019 (COVID-19) is caused by severe acute respiratory syndrome coronavirus 2 (SARS-CoV-2). It mostly presents with fevers and respiratory symptoms that can progress from simple pneumonia to severe acute respiratory distress syndrome (ARDS). It also has significant implications for the cardiovascular care of patients. Troponin, which is a sign of cardiac injury, usually goes up in patients who are hospitalized, and it requires careful consideration. Microvascular activation by cytokines might cause myocardial damage, and it can harm other organs usually involved in COVID-19, such as lungs and kidneys. COVID-19 infection is also associated with venous thromboembolism, arrhythmias, and myocarditis. On the other hand, the cardiovascular care provision might position workers in the healthcare system in vulnerability once they become hosts or vectors for the transmission of coronavirus. In this study, we have investigated the articles on cardiovascular considerations concerning COVID-19 and then introduced the gaps which require more investigation pertinent to patients and healthcare systems.
Keunikan Dalam Mempelajari SROI
Authors: Ramadhan Rizki Akbar
Published: September 2020

SROI merupakan suatu pendekatan yang relatif baru untuk menilai di sektor swasta publik yang diciptakan manusia. Dalam penggunaan SROI berguna untuk mengukur berbagai nilai di pemangku kepentingan untuk mengidentifikasi manfaat atau kerugian yang memiliki dampak sosial, ekonomi, ataupun lingkungan.
Crowdfunding Dalam Pemecah Permasalahan Sosial Perkotaan
Authors: Fitri Rohmadina Sabila
Published: September 2020

Crowdfunding adalah aktivitas pengembangan usaha melalui penggalangan dana, di mana wirausaha sosial melakukan kampanye dengan lebih baik daripada di platform standar. Dalam strategi digital humanity yang mengadopsi crowdfunding kita dapat mengadaptasi prinsip-prinsip wirausaha sosial termasuk tujuan sosial, risiko dalam proyek komersial, dan tata kelola. Pada artikel ini menunjukkan bagaimana usaha sosial yang bekerja untuk humaniora digital menjalankan proses crowdfunding yaitu melalui donasi hingga crowdfunding ekuitas.
Pedoman Penulisan Skripsi Mahasiswa STIE dan STKIP YAPTI Jeneponto
Authors: HERIANTO H. , Amir Ali Syahban
Published: September 2020

Ada beberapa landasan pemikiran sehingga Skripsi bagi mahasiswa diperlukan, yaitu: 1) Penyusunan Skripsi merupakan salah satu persyaratan yang diperlukan bagi mahasiswa untuk melanjutkan studi kejenjang yang lebih tinggi, juga sebagai pengembangan profesi; 2) Penulisan skripsi merupakan bimbingan terakhir yang bersifat komprehensif sebelum seseorang lulus dan terjun kemasyarakat; 3) Penulisan skripsi membentuk kemampuan mahasiswa untuk memahami hakekat dan proses penyusunan pengetahuan ilmiah; 4) Penulisan skripsi merupakan latihan bagi mahasiswa untuk menjabarkan proses metode ilmiah kedalam langkah-langkah penelitian ilmiah; 5) Penulisan skripsi membentuk kemampuan mahasiswa untuk menguasai teori yang berkaitan dengan masalah yang teliti serta menerapkan teori tersebut dalam pemecahan masalah; 6) Penulisan skripsi membentuk kemampuan mahasiswa untuk menguji hipotesis; 7) Penulisan skripsi membentuk kemampuan mahasiswa menganalisis data, baik dengan motode analisis data secara deskriptif bagi yang menggunakan statistik deskriptif, maupun dengan menggunakan statistik inferensial.
KREATIVITAS BELAJAR PAK
Authors: Wenda Yowenus
Published: September 2020

Keraktivitas merupakan kemampuan yang dimiliki seseorang untukmenemukan dan menciptakan sesuatu yang baru, cara-cara baru model baru yangberguna bagi dirinya dan bagi masyarakat.
KRITERIA PERFORMANSI ELEMEN WAYFINDING PADA BANGUNAN PERBELANJAAN
Authors: Natalisa Adityarini
Published: September 2020

Memasuki era tahun 1990 hingga sekarang fenomena pembangunan gedung Pusat Perbelanjaan, khususnya kota-kota di Indonesia berkembang dengan pesat. Keberhasilan ekonomi suatu kota sering ditandai dengan pertumbuhan pusat perbelanjaan modern, yang secara komersial disebut dengan ‘mall’, ‘plaza’, ‘junction’, atau bahkan ‘city’. Yang menjadi permasalahan berikutnya berkaitan dengan pengguna itu sendiri, baik dari kuantitas maupun keragaman karakteritik pengunjungnya. Yang paling sering ditemui adalah anak-anak yang hilang dan tersesat, kesulitan mencari tempat yang dituju, kehilangan orientasi dalam gedung, maupun ketidakjelasan arah atau tanda sirkulasi. Hal-hal tersebut dalam ilmu Arsitektur dikenal dengan permasalahan wayfinding. Weisman (1981) menyatakan bahwa fitur spasial visual lingkungan, seperti kesederhanaan, bentuk yang baik, akses visual, tanda-tanda dan fitur arsitektur yang tepat adalah elemen kunci yang paling penting untuk kinerja human wayfinding, yaitu kemampuan manusia untuk menemukan jalan menuju suatu tempat. Bertolak dari permasalahan tersebut, kami melakukan penelitian dengan mengambil studi kasus pada 5 bangunan pusat perbelanjaan di Depok, Jawa Barat. Ruang lingkup penelitian dibatasi pada hal-hal yang berkaitan dengan arsitektur, yaitu pemetaan terhadap elemen-elemen fisik. Untuk elemen-elemen nonfisik, misalnya perilaku, hanya dibahas sebagai pemerkuat kajian terhadap elemen fisik yang dituju. Metoda yang digunakan adalah memetakan tempat kegiatan dan memetakan penanda, untuk memahami bagaimana bangunan merespon pengunjung dalam berorientasi dan bergerak mencapai tempat-tempat yang dituju dengan mudah. Temuan dari penelitian ini adalah elemen wayfinding terdiri atas elemen spasial dan penanda, yang masing-masing harus memenuhi kriteria visibilitas (kemudahan untuk dilihat), legibilitas (kemudahan untuk dimengerti), dan imajibilitas (kemudahan untuk diingat) agar dapat melakukan kinerjanya dengan baik. Elemen tersebut adalah konfigurasi ruang, jalur sirkulasi, entrance/exit, landmark, sign/signage, vista navigasi, dan information desk.
Reckless Gambles and Responsible Ventures: Racialized Prototypes of Risk-taking
Authors: Wages James , Perry Sylvia , Skinner-Dorkenoo Allison Louise , Bodenhausen Galen Von
Published: September 2020

Risk-taking is sometimes admired and sometimes disparaged. In this research, we examined previously unexplored questions concerning how membership in social groups is related to expectations and perceptions of risk-taking. We propose that prototypes of risk-takers incorporate racial associations. We conducted five studies (NTotal = 1,603, predominantly White residents of the U.S.) examining whether prototypes of risk-takers—primarily reckless and responsible ones—activate racial stereotypes and discrimination. We first focused on whether participants perceive Black (vs. White) men as more likely to engage in risk-taking, broadly construed (Study 1). Next, we tested whether the trait attributions (Studies 2-3) and mental images constructed with the reverse correlation task (Study 3) of reckless risk-takers are more stereotypically Black (and less White) than responsible risk-takers. In Study 4, we employed an investment game to investigate participants’ willingness to trust targets we depicted using the racialized mental images of reckless and responsible risk-takers derived from Study 3. A final study examined whether thinking about reckless risk-takers evokes Black stereotypes broadly, including even positive stereotype content. Findings confirmed that reckless risk-takers were imagined as more phenotypically Black and as having more stereotypically Black traits (both positive and negative), compared to responsible risk-takers. Theoretical and practical implications for this novel stereotype content in the domain of risk are discussed.
The Development, and Day-to-Day Variation, of a Military-Specific Auditory N-Back Task and Shoot-/Don’t-Shoot Task
Authors: Vine Christopher , Coakley Sarah , Myers Stephen , Blacker Sam , Runswick Oliver
Published: September 2020

During military operations soldiers are exposed to numerous physical and psychological stressors. Establishing reliable occupationally relevant cognitive assessments is important to inform the development and evaluation of evidenced based strategies to improve performance. This study assessed the inter-day reliability of two bespoke military specific cognitive assessments; a military specific auditory n-back task (MSANT) and a shoot/don’t-shoot task (SDST). Twenty-eight participants completed both tasks seated, across three visits. Twelve participants also completed both tasks whilst walking (10 minutes, 6.5 km·h-1, 1% gradient) over three further visits. Limits of agreement ± 95% confidence intervals, standard error of the mean, and smallest detectable change were calculated for each performance variable, to assess reliability. All parameters within the MSANT (total correct, total partially correct, and total combined correct) and SDST (shoot correct, don’t shoot correct, total correct, response time, and accuracy-speed trade-off) demonstrated no mean difference for visit in either the seated or walking condition (p > 0.05). For the seated condition, the mean smallest detectable change for total correct responses was 7.3% for the SDST and 20.6% for the MSANT. Collectively, the data demonstrated that the MSANT and SDST are reliable and expedient military specific cognitive assessments, capable of completion during seated or walking conditions.