bluuebunny/crossref_metadata_2025_split huggingface dataset:
Prinsip Good Corporate Governane dalam Pengelolaan Pungutan Sumbangan Pihak Ketiga Pada Perum Perhutani Jateng
Authors: Njatrijani Rinitami 
Published: September 2020

Abstract This study aims to know the Principles of Good Corporate Governance in the Management of Third Party Contribution Donations at the Perum Perhutani Central Java. Research is a study of legal documents described in a qualitative form. The results of the study show that the effort to maintain the implementation of the core business and the Perum Perhutani business plan, in order to mitigate the risk of the relationship between Perhutani and Central Java Province, it is necessary to consider terminating the SP3 levy and turning it into a PNBP as stipulated in Law Number 20 of 1997 concerning Revenue Non-Tax State with all the consequences as regulated Article 4: All Non-Tax State Revenues must be paid immediately as soon as possible to the State Treasury, and Article 5: All Non-Tax State Revenues are managed in the State Budget and Revenue System, then it is necessary to formulate a basis for arranging grants to the Government Central Java Province with the approval of the Minister of Finance. Keywords: Good Corporate Governance, Third Party Charges, Perhutani. Abstark Penelitian ini bertujuan untuk mengatahui Prinsip Good Corporate Governane dalam Pengelolaan Pungutan Sumbangan Pihak Ketiga Pada Perum Perhutani Jateng. Penelitian merupakan penelitian dokumen hukum yang diuraikan dalam bentuk kualitatif. Hasil penelitian menujukan bahwa upaya menjaga dilaksanakannya core bussines maupun bussines plan Perum Perhutani maka dalam rangka mitigasi risiko hubungan antara perum perhutani dengan Propinsi Jawa Tengah maka perlu dipertimbangkan untuk memberhentkan pungutan SP3 dan merubah menjadi PNBP sebagaimana diatur dalam Undang-Undang Nomer 20 Tahun 1997 tentang Penerimaan Negara Bukan Pajak dengan segala konsekuensinya sebagaimana diatur Pasal 4 : Seluruh Penerimaan Negara Bukan Pajak wajib disetor langsung secepatnya ke Kas Negara, dan Pasal 5: Seluruh Penerimaan Negara Bukan Pajak dikelola dalam sistem Anggaran Pendapatan dan Belanja Negara , selanjutnya perlu dirumuskan dasar pengaturan hibah kepada Pemerintah Provinsi Jawa Tengah dengan persetujuan Menteri Keuangan. Kata Kunci: Good Corporate Governance, Pungutan Pihak Ketiga, Perhutani.
Hukum Yang “Berperasaan” Dalam Penyelesaian Konflik Antara Budaya Dan Agama: Penolakan Administratif Terhadap Tradisi Sedekah Laut
Authors: Simanjuntak Dumaria , Saraswati Retno , Sukirno Sukirno 
Published: September 2020

Abstract This study aims to explain the meaning of the symbol of the tradition called "Sedekah Laut." It creates a cultural and religious conflicts frequently and explains how the law should be able to resolve social conflicts by "Berperasaan." This "berperasaan" law is based on the progressive legal theory which states that the law must serve the society by providing benefits rather than merely punishing. The results of the discussion showed that there is a strong connection between culture and religion, namely “Sedekah Laut” is a form of practice of the gratitude of the local society to God. This form of gratitude is an expression of gratitude for the gift that has been given. Also, this is a way of respect to God who has guarded the sea, which is believed to be something important related to the safety of society. The relation of this research to the study of law is how law can be a tool to resolve conflicts between culture and religion. Resolving conflict by law is done by looking at symbols as cultural values that have been long-lived in that local society. Keywords: Culture, Tradition, Law, Values Of Society, Social Conflict, Abstrak Penelitian ini bertujuan untuk menjelaskan makna simbol dari tradisi “sedekah laut” yang seringkali menimbulkan benturan budaya dan agama itu terjadi dan menjelaskan bagaimana seharusnya hukum dapat menyelesaikan konflik sosial dengan “berperasaan”. Hukum “berperasaan” ini dilandaskan pada teori hukum progresif yang menyatakan bahwa Hukum harus mengabdi kepada masyarakat dengan memberi kebermanfaatan dari pada hanya sekedar menghukumi. Hasil pembahasan menunjukan bahwa ada keterkaitan yang kuat antara budaya dan agama yaitu upacara simbolis Sedekah Laut merupakan wujud implementasi rasa syukur masyarakat setempat kepada Tuhan Yang Maha Esa. Wujud syukur ini sebagai ungkapan terima kasih atas pemberian yang telah diberikan. Selain itu, hal ini sebagai wujud rasa hormat mereka untuk menjaga laut yang diyakini berperan penting demi menjaga keselamatan masyarakat. Kaitan penelitian ini dengan studi hukum adalah bahwa bagaimana hukum dapat menjadi alat menyelesaikan konflik antara budaya dan agama. Penyelesain konflik ini oleh hukum dilakukan dengan melihat simbol-simbol sebagai nilai budaya yang telah lama hidup dalam masyarakat setempat. Kata kunci: Budaya, Tradisi, Hukum, Pandangan Hidup, Konflik Sosial, Konflik.
Akibat Hukum Penyalahgunaan Wewenang Administrasi Pejabat Pemerintahan yang Menimbulkan Kerugian Keuangan Negara
Authors: Juliani Henny 
Published: September 2020

AbstractIn a governmental implementation, government officers execute the function of regulating, serving, developing, empowering, and protecting to create people's welfare. In the implementation of the functions, government officers have the authority to make a decision and action. Therefore government officers are forbidden abusing their authority. Supervision on authority abuse of government officers is conducted by APIP. The result of supervision by APIP is comprised of without mistakes, with administrative mistakes, or with an administrative mistake that potentially causes state financial loss. Legal consequences of government officers on authority abuse, which cause state financial loss due to maladministration, become the responsibility of the government officers themselves, respectively, by returning the same amount of state financial loss due to authority abuse. Based on the APIP supervision report, the government officers accused of doing authority abuse, may request to be assessed to find out whether there is authority abuse or not when the government officers decree and execute their policies, before it becomes criminal proceeding. The request is proposed to PTUN based on Regulation of Royal Court Number 4 of 2015. Keywords: Administrative Authority Abuse, State Financial Loss AbstrakDalam penyelenggaraan pemerintahan, pejabat pemerintahan melaksanakan fungsi pengaturan, pelayanan, pembangunan, pemberdayaan, dan perlindungan bagi peningkatan kesejahteraan rakyat. Dalam melaksanakan fungsi tersebut pejabat pemerintahan memperoleh wewenang untuk mengambil keputusan dan/atau tindakan, oleh karena itu maka pejabat pemerintahan dilarang menyalahgunakan wewenang. Pengawasan terhadap larangan penyalahgunaan wewenang tersebut dilakukan oleh APIP. Hasil pengawasan APIP berupa: tidak terdapat kesalahan, terdapat kesalahan administratif, atau terdapat kesalahan administratif yang menimbulkan kerugian keuangan negara. Akibat hukum pejabat pemerintahan terhadap penyalahgunaan wewenang yang menimbulkan kerugian keuangan negara karena adanya kesalahan administratif/maladministratif menjadi tanggung jawab pribadi dengan mengembalikan kerugian keuangan negara yang ditimbulkan sebagai akibat dari perbuatan yang dia lakukan. Berdasarkan hasil pengawasan APIP tersebut, pejabat pemerintahan yang dianggap telah melakukan penyalahgunaan wewenang, dapat mengajukan permohonan penilaian unsur ada tidaknya penyalahgunaan wewenang dalam mengeluarkan keputusan dan/atau tindakan kepada Peradilan Tata Usaha Negara berdasarkan Peraturan Mahkamah Agung Nomor 4 Tahun 2015, sebelum adanya proses pidana. Kata Kunci: Penyalahgunaan Wewenang Administrasi, Kerugian Keuangan Negara
Ambiguities in Accounting and their Impact on Regulatory Arbitrage
Authors: Kunkel Tessa 
Published: September 2020

Abstract
The revision of the asset and liability definitions is at the core of the International Accounting Standards Board’s (IASB) efforts to reflect more truthfully the economic substance of the underlying business transactions. In the IASB’s revised Conceptual Framework (CF) from 2018, the board redefined assets and liabilities in terms of rights and obligations, thereby explicitly abstaining from a notion of indivisible balance sheet items. This alteration lays the conceptual foundation for carving out pieces of an item in accounting standards, enabling the removal of arbitrary bright line tests, and, eventually seeks to tackle regulatory arbitrage. Drawing upon 18 expert interviews as well as a document analysis, this study sheds light on the process that led to the anchoring of the rights and obligations model in the IASB’s CF. Using literature on ambiguities in accounting as a theoretical frame, this study goes on to show that removing ambiguities in the asset and liability definitions creates new ambiguities and additional discretionary leeway in turn. The paper argues that the perpetual cycle of ambiguity reduction and creation in accounting (Davie, 2000) also includes ambiguity shifting between the conceptual basis of financial reporting and accounting standards. By comparing the previous International Accounting Standard (IAS) 17: Leases, which followed a physicalist, ownership-based notion of assets, with the revised International Financial Reporting Standard (IFRS) 16, the paper demonstrates that the explicit anchoring of the rights and obligations approach does not fully solve the issue of regulatory arbitrage. Instead, it shifts the playing field for structuring activities from the evasion of precise rules to the bending of interpretations.
Differential subordinations and Pythagorean means
Authors: Gavriş Eszter 
Published: September 2020

AbstractThe aim of this paper is to generalize several differential subordination results, involving arithmetic, geometric and harmonic means of the expressionsp(z) andp(z)+zp′(z)p(z).$\begin{array}{} p(z)+\frac{zp'(z)}{p(z)}. \end{array} $Are also given certain applications of the main results.
Analogs of Hayman’s Theorem and of logarithmic criterion for analytic vector-valued functions in the unit ball having bounded L-index in joint variables
Authors: Baksa Vita , Bandura Andriy , Skaskiv Oleh 
Published: September 2020

Abstract
In this paper, we present necessary and sufficient conditions of boundedness of L-index in joint variables for vector-valued functions analytic in the unit ball

B

2

=

{
z

∈

C

2

:

|

z

|

=

|

z
1

|

2

+

|

z
2

|

2

<

1
}
,

$\begin{array}{}
\mathbb{B}^2\! = \!\{z\!\in\!\mathbb{C}^2: |z|\! = \!\small\sqrt{|z_1|^2+|z_2|^2}\! \lt \! 1\},
\end{array} $

where L = (l
1, l
2): 𝔹2 →

R

+
2

$\begin{array}{}
\mathbb{R}^2_+
\end{array} $

is a positive continuous vector-valued function.
Particularly, we deduce analog of Hayman’s theorem for this class of functions. The theorem shows that in the definition of boundedness of L-index in joint variables for vector-valued functions we can replace estimate of norms of all partial derivatives by the estimate of norm of (p + 1)-th order partial derivative. This form of criteria could be convenient to investigate analytic vector-valued solutions of system of partial differential equations because it allow to estimate higher-order partial derivatives by partial derivatives of lesser order. Also, we obtain sufficient conditions for index boundedness in terms of estimate of modulus of logarithmic derivative in each variable for every component of vector-valued function outside some exceptional set by the vector-valued function L(z).
Crystal structure of di-μ-nicotinato-κ2
N:O; κ2
O:N-bis-[aqua-bis(benzyl)(nicotinato-κ2
O,O′)tin(IV)], C52H48N4O10Sn2
Authors: Lo Kong Mun , Lee See Mun , Tiekink Edward R.T. 
Published: September 2020

Abstract
C52H48N4O10Sn2, triclinic, P1̄ (no. 2), a = 8.4845(1) Å, b = 9.2814(1) Å, c = 15.5517(2) Å, α = 83.005(1)°, β = 81.918(1)°, γ = 74.690(1)°, V = 1164.87(2) Å3, Z = 1, R
gt(F) = 0.0173, wR
ref(F
2) = 0.0453, T = 100(2) K.
Finite element analysis of drilling unidirectional CFRP in different ply orientation
Authors: Sanusi H. , Hussin M.S. , Yuzairi A.R. , Peng L.H. , Ahmad M.F.A. 
Published: September 2020

In the new era of Industrial Revolution 4.0 (IR 4.0), the manufacturing processes are facing a new level of flexible mass production technologies. Hence, the high demands for simulations data of manufacturing production and operation are required for developing a Cyber-Physical Systems of smart machines. Some composite machining processes could be very expansive. Simulation is needed to reduce the manufacturing time and cost. Without considering the suitable parameter of drilling, damage occurs at the region over the hole’s boundary after the drilling operation is done. Thus, the goal of this research is to investigate the effects of drilling cutting parameter such as thrust force, drilling-induced damage and stress distribution of reinforcing carbon composite polymer (CFRP) laminate by developing a user-defined material model (VUMAT) subroutine in ABAQUS/EXPLICIT (ABAQUS, Dassault Systèmes®) for different fibre ply orientations. The failure mode such as fibre tensile failure, fibre compressive failure, matrix cracking and matrix crushing was modelled and analysed based on Hashin and Puck’s criterion. The stages of drilling operation were observed and described in this paper with the drilling cutting parameter and the damage of composite was finely defined. The results proved that the relationship of thrust force is directly proportional to the feed rate with the difference of computational model are 8 % higher than the experiment. Among the ply orientation sequence applied in the simulation, the result shows that [ / / ] and [ / / ] ply having higher thrust force with 401.84 N.mm and 390.53 N.mm at 500 mm/min feed rate as delamination extent, as the frequency of fiber pulls out at the exit region of the drilled hole increases as compared to the restricted fiber ply orientation 0˚ and 90˚.
MUTUAL AID IN SOCIAL REINTEGRATION OF FORMER TERRORIST PRISONER IN INDONESIA
Authors: ASRORI SAIFUDIN , SYAUQI AHMAD 
Published: September 2020

Abstract. The involvement of former terrorist prisoners in social and economic empowerment efforts, especially members or ex-convicts who disengage the terrorist groups is an interesting and unique phenomenon. This article aims to explore the empowerment of ex-terrorist convicted on de-radicalization and social reintegration disengaging terrorist back into society. Through interviews of several activists ex-Jihadist and observation of empowerment programs, this article conclude that the former terrorist prisoner’s engagement in the empowerment initiatives as an alternate of government deradicalization programs of former terrorist prisoner. This group became the ‘new community’ for ex-extremists to express various views and believe without concealment. The presence of this group is a potential asset in promoting narratives against radicalism and terrorism in Indonesia. Abstraks. Pelibatan mantan narapidana teroris dalam upaya pemberdayaan sosial dan ekonomi, khususnya anggota atau mantan narapidana yang memisahkan diri dari kelompok teroris merupakan fenomena yang menarik dan unik. Artikel ini bertujuan mengeksplorasi pemberdayaan eks narapidana teroris melalui deradikalisasi dan reintegrasi sosial untuk kembali ke masyarakat. Melalui wawancara beberapa mantan aktivis jihadis dan observasi program pemberdayaan, artikel ini berkesimpulan bahwa pelibatan mantan narapidana teroris di dalam upaya pemberdayaan sebagai program deradikalisasi alternatif dari pemerintah terhadap para eks napi teroris. Mereka bisa menjadi sebuah komunitas baru untuk para eks-ekstremis dalam mengungkapkan pandang dan keyakinan mereka secara terang-terangan. Kehadiran kelompok (mereka) ini menjadi aset penting dalam upaya mendorong narasi terhadap radikalisme dan terorisme di Indonesia.
INTERAKSI ANTARA PELAKU PEMBUNUHAN DALAM KELUARGA DENGAN KORBAN DILIHAT DARI SUDUT PANDANG PELAKU
Authors: RAHAYU MULYANI , ROHAYATI ADE CICI 
Published: September 2020

Abstract. Talking about murder means talking about the perpetrator, the victim and the occurrence of the murder itself. Many questions arise about this type of crime, including who is the perpetrator, who is the victim, what is the motivation of the perpetrator to kill the life of the victim, how chronological the incident is and so on. Various studies on killings show that most perpetrators of murder are people who were previously known to the victim. When someone we don't know is killed, maybe we don't care too much about it. Different if the person killed is someone we know close, while the culprit is a member of his own family. You could think twice about ignoring it. It is interesting to look at what if the murder occurred in the family. Through qualitative research on five informants of murder cases in the family, the researchers tried to describe how the stages of interaction were carried out by the perpetrators and victims. The data obtained using this in-depth interview technique shows that before this event occurred, there was a strong interaction between the perpetrator and the victim. The occurrence of this event is not solely a one-sided perpetrator's action, but precisely the victim's step makes a big contribution so that he is killed. Actors and victims also go through several stages of interaction before ending in murder. However, there are also cases that do not go through the stages of the overall interaction. Abstrak. Bicara hal pembunuhan berarti bicara pelaku, korban, dan peristiwa pembunuhan tersebut. Banyak pertanyaan muncul soal tipe kejahatan ini, termasuk siapa pelaku, korban dan atas motif apa pelaku mengakhiri nyawa korban, bagaimana kronologi peristiwa tersebut dan semacamnya. Banyak kajian pembunuhan menunjukkan bahwa kebanyakan pelaku pembunuhan adalah orang-orang yang sebelumnya dikenal oleh korban. Ketika seseorang yang tidak kita kenal terbunuh, mungkin kita tidak terlalu peduli. Beda cerita kalau yang terbunuh adalah orang yang kita kenal akrab, sedangkan pelakunya adalah anggota keluarganya. Kamu mungkin berpikir dua kali untuk mengabaikannya. Menarik untuk melihat bagaimana jika pembunuhan terjadi dalam keluarga. Melalui penelitian kualitatif terhadap lima kabar kasus pembunuhan di keluarga, peneliti mencoba mendeskripsikan bagaimana tahap-tahap interaksi terjadi antara pelaku dan korban. Data diperoleh melalui teknik wawancara mendalam menunjukkan bahwa sebelum peristiwa terjadi, terdapat interaksi antara pelaku dan korban. Terjadinya peristiwa ini bukan semata-mata tindakan pelaku sepihak, tapi langkah korban turut andil besar sehingga ia terbunuh. Pelaku dan korban juga menjalani beberapa tahapan interaksi sebelum berakhir dalam pembunuhan. Tetapi banyak juga kasus yang tidak melalui tapahan tersebut secara keseluruhan.
Risk Appetite and Investment Behavior: A Study on Indonesia Muslim Investors
Authors: Firmansyah Egi Arvian , Andanawari Nirmala 
Published: September 2020

It has been nine years since the Indonesia Stock Exchange established a Syariah Online Trading System (SOTS), but the number of investors using this system is still relatively small compared to the regular investor. Moreover, the number is much smaller than the potential number of sharia financial markets. This study aims to describe Muslim investors' behavior in Indonesia who use the regular stock account instead of the sharia account. We surveyed by using both offline and online questionnaires, whereby the investors ask to compose the imaginary stock portfolios consisting of stocks and their weights. Using a convenience sampling method, we succeeded in interviewing 85 respondents spread across Indonesia. This study shows that the risk appetite of Indonesian Muslim investors is risk-averse, and they consider sharia aspects in their investment decision. Nonetheless, the compliance to sharia varies among them. Hence, Indonesian Muslim investors cannot be seen and treat as a homogenous group. JEL Classification: G12, G15, G33How to Cite:Firmansyah, E. A., & Andanawari, N. (2020). Risk Appetite and Investment Behavior: A Study on Indonesia Muslim Investors. Etikonomi: Jurnal Ekonomi, 19(2), xx – xx. https://doi.org/10.15408/etk.v19i2.16062.
Electromagnetic Versus Blind Guidance of a Postpyloric Feeding Tube in Critically Ill Children
Authors: Jha Prashant , Rupp Lisa , Bonilla Lorraine , Gelfond Jonathan , Shah Jay N. , Meyer Andrew D. 
Published: September 2020

BACKGROUND AND OBJECTIVES:
Postpyloric feeding tube placement is a time-consuming procedure associated with multiple attempts and radiation exposure. Our objective with this study is to compare the time, attempts, and radiation exposure using the electromagnetic versus blind method to place a postpyloric feeding tube in critically ill children. Our hypothesis is that using electromagnetic guidance decreases the procedure time, number of x-rays, and number of attempts, compared to the blind method.

METHODS:
Eleven pediatric nurses participated in a randomized controlled intention-to-treat study at an academic pediatric medical, surgical, and congenital cardiac ICU. University of Texas Health Epidemiology and Biostatistics generated a randomization sequence with sealed envelopes. A standard (2-sided) F-test of association between the electromagnetic and blind method yielded 40 subjects with 86% power. Data were analyzed with Fisher’s exact test for categorical variables and the Wilcoxon rank test for continuous variables, with data documented as median (interquartile range [IQR]).

RESULTS:
We randomly assigned 52 patients to either the electromagnetic (n = 28) or blind method (n = 24). The number of attempts and radiographs was at a median of 2 (IQR: 1–2.25) using the blind method, compared to the electromagnetic method at a median of 1 (IQR: 1.0–1.0; P = .001). Successful guidance was 96.4% with the electromagnetic method, compared to only 66.7% with the blind technique (P = .008). The total time required was 2.5 minutes (IQR: 2.0–7.25) with the electromagnetic method, compared to 19 minutes (IQR: 9.25–27.0) for the blind method (P = .001).

CONCLUSIONS:
Electromagnetic guidance is a superior, faster, and overall safer method to place a postpyloric feeding tube in critically ill children.
JÓVENES EN EDAD ESCOLAR Y EMBARAZO NO PLANEADO
Authors: Casas Álvarez José Gustavo , Solorio Pérez Carlos David 
Published: September 2020

En este artículo se discute acerca de la designación de “embarazo deseado/no deseado”. Se parte de la consideración de que esta denominación se ha utilizado de forma acrítica. Está manifiesto un sentido particular en el contexto discursivo del estado mexicano y se puede leer como el síntoma de una concepción parcial y ambigua del embarazo, particularmente cuando se habla de jóvenes en edad escolar. Se argumenta que, en el contexto educativo contemporáneo, conviene reflexionar acerca de cómo se interpreta y afronta el embarazo en las instituciones familiar y escolar, pues estamos ante un evento que suele poner en crisis, no sólo a las partes involucradas, sino a una concepción de lo que debe y puede ser la educación sexual. El embarazo escolar se ha abordado como un hecho indeseable, cuestión que se remarca con la denominación de “no deseado”, asunto paradójico y cuestionable, toda vez que es un acontecimiento que puede ser entendido y abordado desde una óptica comprensiva e incluyente, si se repiensa la manera de designarlo.