bluuebunny/crossref_metadata_2025_split huggingface dataset:
Gotong Royong sebagai Bentuk Dialog berbasis Relasi Sosial: Suatu Upaya Mendekati Kelompok Islam “Radikal” untuk Menjaga Kebhinekaan
Authors: Wattimena-Kalalo Deasy Elisabeth 
Published: November 2020

This article discusses the form of dialogue based on social relations as an effort to approach radical Islamic groups to maintain diversity in Indonesia country. It is a manifestation of the spirit of postmodern plurality in the context of the theology of religions. The aim of the problem of this research is how to maintain diversity with radical groups in the context of postmodern plurality and how connected this spirit is to the ecumenical procession. The author uses a literature study to analyze it. The spirit of postmodern plurality promotes the principle of mutual cooperation which mediates Christian groups for dialogue based on social relations with radical groups. This encouragement to build relationships with groups that keep their distance from Christianity requires an inherent cultural approach between the two and a spirit that unites as a nation. That way, dialogue with radical groups is not a necessity but a possibility to maintain diversity. AbstrakArtikel ini membahas tentang bentuk dialog berbasis relasi sosial sebagai upaya mendekati kelompok Islam Radikal untuk menjaga kebhinekaan sebagai perwujudan semangat pluralitas postmodern dalam konteks berteologi agama-agama. Rumusan masalah penelitian ini adalah bagaimana menjaga kebhinekaan bersama kelompok radikal dalam konteks pluralitas postmodern dan seberapa terhubung semangat ini dengan arak-arakan ekumenikal. Penulis menggunakan studi pustaka untuk menganalisisnya. Semangat pluralitas postmodern mempromosikan kembali prinsip gotong royong yang mengantarai kelompok Kristen untuk dialog berbasis relasi sosial dengan kelompok radikal. Untuk membangun hubungan dengan kelompok yang menjaga jarak dengan Kekristenan dibutuhkan pendekatan budaya yang melekat di antara keduanya dan spirit yang mempersatukan sebagai bangsa. Dengan begitu, dialog dengan kelompok radikal bukanlah sebuah keniscayaan melainkan kemungkinan untuk menjaga kebhinekaan.
Analisis Dasar Teologi terhadap Pelaksanaan Ibadah Online Pascapandemi Covid-19
Authors: Tambunan Fernando 
Published: November 2020

The development of digital technology has made the world change, forcing the church to also change the pattern of its ministry, coupled with the Covid-19 pandemic conditions, the church has changed services that require physical meetings to become online services. This raises pros and cons because it does not yet have an adequate theological foundation, so this research is conducted to analyze and explore the principles of Worship theology, in particular, to answer what is the theological basis of the implementation of online worship. The method used is the literature review method in order to get theological writing. Based on this research, it was found that online worship has a theological basis and can still be carried out after the Covid-19 pandemic ends. This is important so that the church is not left behind and left behind by the progress of the times. AbstrakPerkembangan teknologi digital telah membuat dunia berubah sehingga memaksa gereja juga harus ikut mengubah pola pelayanannya, ditambah dengan kondisi Pandemi Covid-19 membuat gereja mengubah pelayanan yang mengharuskan pertemuan fisik menjadi pelayanan secara online. Hal ini menimbulkan pro dan kontra karena belum memiliki landasan teologis yang memadai, sehingga penelitian ini dilakukan untuk menganalisa dan menggali prinsip teologi Ibadah khususnya menjawab apa dasar teologis dari pelaksanaan Ibadah online. Metode yang digunakan adalah metode tinjauan literatur guna mendapatkan tulisan yang bersifat teologis. Berdasarkan penelitian ini ditemukan bahwa ibadah online memiliki dasar teologis dan tetap boleh dilaksanakan setelah pandemi Covid-19 berakhir. Hal ini penting supaya gereja tidak ketingalan dan ditinggal oleh kemajuan zaman
Aprendizaje Basado en Juegos como estrategia de enseñanza de la Matemática
Authors: Illescas-Cárdenas Ruth Cecilia , García-Herrera Darwin Gabriel , Erazo-Álvarez Cristián Andrés , Erazo-Álvarez Juan Carlos 
Published: November 2020

El presente estudio tiene por objetivo determinar la efectividad del aprendizaje basado en juegos como estrategia de enseñanza de la matemática en estudiantes de básica superior y bachillerato, el objetivo de emplear esta metodología es, desarrollar los conocimientos y generar interés en los alumnos a través de su participación activa. Obedece a una investigación de tipo descriptiva correlacional no experimental transeccional. La muestra estratificada estuvo conformada por 75 docentes de matemáticas de 22 Unidades Educativas del cantón Azogues. Se determina que la población de estudio si emplea el aprendizaje basado en juegos, pero no de manera correcta, por este motivo no obtienen los resultados positivos que generalmente ocasiona este recurso. Por consiguiente, se puede mencionar que esta metodología no garantiza un aprendizaje significativo, si no se desarrolla adecuadamente.
Domingo Faustino Sarmiento y Francisco Miró-Quesada Cantuarias: Vanguardistas del pensamiento político y el filosofar latinoamericano
Authors: Díaz-Pertuz Leonardo , Díaz-Cid Luz Estela , Marina-Mejía Luz , Negrón Miguel 
Published: November 2020

La presente investigación tuvo como propósito fundamental destacar la influencia de Domino Faustino Sarmiento y Francisco Miró-Quesada Cantuarias, como vanguardistas del pensamiento político y el filosofar latinoamericano. Se enmarca dentro del enfoque post-positivista; en el paradigma cualitativo-interpretativo y con un diseño bibliográfico, asumiendo el método hermenéutico para el análisis de los contenidos teóricos del material estudiado. Como conclusión, se puede expresar que, aunque ambos autores desempeñaron su labor en siglos y épocas distintas; se consideran vanguardistas en los ámbitos de la educación, la política la filosofía y la educación universitaria desde sus ideas y proposiciones enmarcadas en la naturaleza del hombre como base para el progreso y desarrollo de los pueblos.
El sufragio en los contextos socio-histórico de la postmodernidad: Sistemas electorales pertinentes
Authors: Negrón-Fuenmayor Miguel Eduardo , Montilla-Cañizales Paulino Antonio , Atencio-González Rously Eedyah , Giménez-Guariguata Maribel José 
Published: November 2020

La investigación tuvo como propósito analizar el sufragio en los contextos socio-histórico de la postmodernidad en la determinación de un sistema electoral pertinente; sustentándose en una reflexiva, desde una perspectiva analítica-documental. Asimismo, se aplicó una técnica para la interpretación de datos basado en el análisis de escenarios hipotéticos de votación para el Cálculo de la cuota electoral en variantes de la fórmula distributiva, mediante la aplicación de métodos de D’Hondt, Sainte Laguë y Hare. Los resultados señalan que ninguno de los métodos estudiados cumplen en su totalidad con las propiedades: exactitud, homogeneidad, consistencia, verificación y facilidad para la formación de coaliciones electorales, además se determinó que la fórmula matemática electoral de Hare favorece en mejor medida la representación proporcional de las minorías en un proceso electoral. Se recomienda utilizar la fórmula de Hare para la distribución más justa de cargos de representación popular en el mundo.
Dos aportaciones antropológicas a la cuestión sobre la pobreza y la riqueza en Leonardo Polo
Authors: Castillo Córdova Genara , Zorroza Idoya 
Published: November 2020

En este trabajo se señalan dos aportaciones antropológicas elaboradas por Leonardo Polo (1926-2013) en escritos dirigidos a iluminar la acción humana, social, económica y empresarial, en particular su trabajo Ricos y pobres. Igualdad y desigualdad. Allí se ve una importante crítica a la visión antropológica que hay tras la concepción del homo oeconomicus con la que se apoyó el nacimiento y desarrollo de la economía como cienciay que se caracteriza por la pobreza ontológica de un ser que es un maximizador pleno de recursos. Ésta, homo oeconomicus, es una noción que desde distintas disciplinas se está criticando reiteradamente, por la limitación de este modelo al entender la acción humana (p.ej., porque deja fuera el factor emocional, reduce la acción a juego de utilidad, anula el comportamiento solidario, etc.), que resultan insuficientes sin un marco antropológico radical.
Amor y mística en la razón poética de María Zambrano
Authors: Fernández Martorell Concha 
Published: November 2020

La idea de amor, central en el pensamiento de María Zambrano, evoca la unidad del ser humano con la naturaleza y también la inquietante búsqueda del amor perdido que se inicia con el nacimiento de la conciencia. Al principio se manifestó en las cosmogonías. Luego se escindió en dos géneros: la tragedia relata el amor pasión y la filosofía el amor al saber. La separación crece a lo largo de la historia occidental. Zambrano propone la búsqueda de la unidad originaria en la construcción de la razón poética, a través de una doble herencia: la filosofía europea y la creación literaria hispana. La razón poética es una forma de conocimiento que trata de comprender al ser humano en su autoproducción creadora. El propósito de este trabajo es indagar en la aportación de María Zambrano a nuevas formas de pensar la cultura europea y española desde la noción de amor, que tiene su expresión en el arte, en la literatura y en la mística.
crítica de la cultura según George Steiner
Authors: Pego Puigbó Armando 
Published: November 2020

A partir de la crítica de la cultura que George Steiner despliega en sus principales obras, especialmente en En el castillo de Barbazul (1971) y en Antígonas (1984), el presente artículo intenta exponer el concepto de crisis como elemento constitutivo de losanálisis steinerianos sobre la civilización occidental después de Auschwitz. Según su interpretación,tanto desde un punto de vista histórico como estructural, la cultura europea ha estado atravesada por una pulsión (auto)destructiva que conviene situar en deuda con las interpretaciones de Sigmund Freud. Bajo la presión de las relaciones entre Atenas y Jerusalén en una época del epílogo que está dando paso al alborear de otra calificada de ranshumanista,es preciso cartografiar algunas de las consecuencias de la conflictiva actualidad de la noción misma de tradición. Tomando en consideración los símbolos del castillo de Barba Azul y de la destrucción de Troya, se esboza una propuesta que tiene en cuenta la necesidad del duelo sin incurrir en el olvido devastador de la barbarie.
Penyuluhan Hukum tentang Pemahaman Siswa SMK terhadap Bullying dalam Perspektif Hukum Pidana dan Perdata di SMK Dr. Indra Adnan Indragiri College Tembilahan
Authors: Adnan Indra Muchlis , Ridwan Muannif , Siregar Vivi Arfiani 
Published: November 2020

Fenomena bullying telah menjadi problem universal. Dampak perilaku bullying sering tidak disadari baik oleh korban, pelaku, maupun orang-orang di sekitarnya. Penyebabnya karena bullying bersifat psikis dan emosional, efeknya tidak dapat langsung terlihat, dan prosesnya berlangsung lama dan perlahan. Minimnya pemahaman terhadap konsekuensi hukum, terutama hukum pidana yang akan menjerat menjadi salah satu penyebabnya. Padahal dalam UU Perlindungan Anak sebenarnya juga memiliki aspek perdata, yaitu diberikannya hak kepada anak korban bullying untuk menuntut ganti rugi material/imaterial terhadap pelaku kekerasan. Tim pengabdian kepada masyarakat Fakultas Hukum Universitas Islam Indragiri melakukan penyuluhan hukum kepada siswa SMK yang masuk kategori kalangan remaja, khususnya di SMK Dr. Indra Adnan Indragiri College Tembilahan tentang pemahaman siswa SMK terhadap bullying dalam perspektif hukum pidana. Kegiatan ini bertujuan agar siswa SMK dapat memahami bullying dalam perspektif hukum pidana, serta memahami implikasi hukum pidana dari perilaku bullying, baik dari sisi sebagai korban maupun sebagai pelaku. Metode pelaksanaan kegiatan ini dilakukan dengan beberapa tahapan, dimulai dari tahap persiapan, tahap pelaksanaan, evaluasi kegiatan, hingga pelaporan hasil. Kegiatan pengabdian kepada masyarakat ditujukan kepada para siswa SMK. Kegiatan ini dihadiri 28 siswa SMK. Hasil kegiatan menunjukkan peningkatan pengetahuan dan pemahaman siswa tentang bullying serta dampaknya dalam perspektif hukum pidana. Luaran yang dihasilkan dari kegiatan ini adalah publikasi ilmiah pada jurnal nasional dari semua rangkuman materi yang disampaikan oleh para pemateri sebagai tambahan referensi tentang perilaku bullying dalam perspektif hukum pidana. Hasil kegiatan didokumentasikan dalam bentuk laporan pelaksanaan dan dimuat dalam jurnal ilmiah agar bisa memberikan manfaat seluas-luasnya secara akademis dan tataran praktis.
Statistical regularities cause attentional suppression with target-matching distractors
Authors: Kerzel Dirk , Huynh Cong Stanislas 
Published: November 2020

AbstractVisual search may be disrupted by the presentation of salient, but irrelevant stimuli. To reduce the impact of salient distractors, attention may suppress their processing below baseline level. While there are many studies on the attentional suppression of distractors with features distinct from the target (e.g., a color distractor with a shape target), there is little and inconsistent evidence for attentional suppression with distractors sharing the target feature. In this study, distractor and target were temporally separated in a cue–target paradigm, where the cue was shown briefly before the target display. With target-matching cues, RTs were shorter when the cue appeared at the target location (valid cues) compared with when it appeared at a nontarget location (invalid cues). To induce attentional suppression, we presented the cue more frequently at one out of four possible target positions. We found that invalid cues appearing at the high-frequency cue position produced less interference than invalid cues appearing at a low-frequency cue position. Crucially, target processing was also impaired at the high-frequency cue position, providing strong evidence for attentional suppression of the cued location. Overall, attentional suppression of the frequent distractor location could be established through feature-based attention, suggesting that feature-based attention may guide attentional suppression just as it guides attentional enhancement.
Analisis Pengendalian Internal Piutang Usaha Dalam Meminimalisir Piutang Tidak Tertagih
Authors: Maya Agustina , Dewi Kusuma 
Published: November 2020

Credit sales are carried out by companies to attract many customers, so that the sales volume can increase compared to sales in cash. However, credit sales have several risks including uncollectible receivables. Hence, internal control of receivables is very important as receivables, in the future, must be recorded in cash flow. If there are customers who are overdue in payments or fail to settle their debts due to various reasons, the company’s operational activities will be disrupted.
The purpose of this study is to determine the internal control of trade receivables in minimizing uncollectible receivables in a company.
PT Bostinco is a manufacturing company that produces safes, filling cabinets, roll-o-pack sliding cabinets, fire doors, etc. In its regular sales practice, the company uses a credit sales system, preceded by down payment requirements based on the agreement between the seller and the customers. As credit sales made by the company will cause trade receivables, internal control is carried out to minimize the risk of uncollectible receivables.
The results of the study show that internal control of accounts receivable in minimizing uncollectible receivables runs poorly due to the findings of the original Delivery Order files that are still discharged. Moreover, the company has some VAT debt arrears which prevents it from getting the tax invoice number. Unfortunately, there is no penalty agreement for late payment despite of quite large amount of receivables.

Keywords: Internal Control of Accounts Receivable and Minimize Uncollectible Receivables
Analisis Penerapan PSAK 71 Dalam Penyajian Cadangan Kerugian Penurunan Nilai Dan Kinerja Keuangan Perusahaan Perbankan
Authors: Wibowo Muhammad Ponco , Rosita Siti Ita 
Published: November 2020

In 2020 companies in Indonesia have to implement PSAK 71 to replace PSAK 55. With the forward looking Expected Credit Loss approach in PSAK 71, profit of the banking industry has the potential to be declining because banks have to prepare Allowance for Impairment Losses since the initial recognition of financial assets. This study aims to find out the application of PSAK 71 in the presentation of allowance for impairment losses on banking companies in Indonesia and examine its financial performance using the CAMEL method. This research was conducted at CTBC Bank of Indonesia
The type of data used in this study is secondary data which was obtained in the form of annual reports containing audit reports and other additional information. The analysis of the data is intended to find out whether the presentation of allowance for impairment losses at CTBC Bank is in accordance with PSAK 71 or not, and analyze the company’s financial performance
The results of this study show that CTBC Bank of Indonesia has implemented PSAK 71 of allowance for impairment losses properly and the recalculation of impairment losses was in accordance with transitional provisions of PSAK 71 in 2017. This reduced the value of Bank’s CAMEL by 3,33 resulting from the decrease of net income and total assets. However, as of December 31, 2018 the company has succeeded in raising the CAMEL value to 85,55 and achieved a rating of healthy status from Bank Indonesia

Keywords:PSAK 71, Impairment losses, CAMEL, financial instrument
Pengaruh Agresivitas Pelaporan Keuangan terhadap Agresivitas Pajak dengan Mekanisme Good Corporate Governance sebagai Pemoderasi
Authors: Krismonika Mahasani Puspitarani , Tartilla Nilda 
Published: November 2020

Companies are currently involved in various forms of tax planning to reduce the estimated tax liability. On the other hand, aggressive tax actions are bad for the companies because it requires them to report lower profits. Frank et al (2009) found there was a tendency that companies were able to report greater profits and have a low tax burden simultaneously. Thus, it can be said that trade-offs don't always occur. This study aims to assess the influence of the aggressiveness of financial reporting on tax aggressiveness in manufacturing companies from 2015-2018 by using the mechanism of Good Corporate Governance as a moderating variable.
The data used in this study are secondary data obtained from the financial statements and annual reports of manufacturing companies from the Indonesia Stock Exchange. The population of this research is 27 manufacturing companies listed on the Indonesia Stock Exchange. Selection of the sample was done using the purposive sampling method. The analytical method used in this research is multiple regression or multiple regression with the SPSS version 25 computer program. Hypothesis test was performed using multiple regression methods and MRA (Moderated Regression Analysis).
The results of this study indicate that the aggressiveness of financial reporting on manufacturing companies simultaneously has a significant positive effect on tax aggressiveness with a significance value of 0.003. The mechanism of Good Corporate Governance with indicators of Institutional Ownership and Managerial Ownership simultaneously has a significant negative effect on tax aggressiveness with a significance value of 0.001 and 0.007. As well as the mechanism of Good Corporate Governance, it is stated that it can weaken the effect of the aggressiveness of financial reporting on tax aggressiveness.
Key words : Financial Reporting Agressiveness, Tax Aggressiveness, and Good Corporate Governance
Pengaruh Sistem Pengendalian Mutu dan Kompetensi Auditor Dalam Meningkatkan Kualitas Audit
Authors: Hasibuan David HM , Wijaya Vanny Silviana 
Published: November 2020

The increasing number of public accounting firms in Indonesia certainly creates very tight competition among public accounting firms in getting clients. With the existence of the cases related to external auditors, it is very natural that companies become very critical in selecting public accounting firms. To overcome this, public accounting firms and public accountants need to improve their audit quality in order to produce relevant and reliable information so as to make accounting information useful in making decisions.
This research aims to analyze the effects of the quality control system and auditor competence in improving audit quality on public accountant auditors in Jakarta. The research method used in this research was descriptive research with a quantitative approach. The population was all public accountant auditors registered in Directory AP & KAP 2019 in the Jakarta area compiled by the Indonesian Institute of Certified Public Accountants (IAPI). The sampling technique was convenience sampling. The type of data was primary data using a questionnaire as a primary data collection method. The data analysis technique was the statistical analysis method using the SPSS program. The processing method was multiple linear regression analysis.
The results show that partially there is a positive and significant effect of the quality control system (significance value of 0,000 < 0,05 and t count value of 5,995 > 1,969) and auditor competence (significance value of 0,000 < 0,05 and t count value of 8,859 > 1,969) in improving audit quality on public accountant auditors in Jakarta. Moreover, the results of this research also indicate that there is a positive and significant effect of the quality control system and auditor competence simultaneously in improving audit quality on public accountant auditors in Jakarta, which is illustrated by a significance value of 0,000 < 0,05 and F count value of 173,519 > 3,029.

Keywords: Quality Control System, Auditor Competence, Audit Quality
A Low Cost and Simple Lab-on-a-Chip for Spectrophotometric Determination of Ethanol
Authors: SOMSAENG Thanyaluck , PUMSA-ARD Kem , JITTANGPRASERT Piyada 
Published: November 2020

A simple lab-on-a-chip system was developed for the rapid determination of ethanol in different sample matrices, including gasohol and various alcoholic beverages. The colorimetric detection of ethanol using a spectrophotometer was based on the reaction between ethanol with 0.12 M ceric ammonium nitrate in acidic medium to produce a red colored product which gave a maximum absorption at 470 nm. A non-lithographic method was used for creating lab-on-a-chip molds to reduce manufacturing cost and preparation steps. The lab-on-a-chip device was fabricated from polydimethylsiloxane which consisted of a simple Y-shaped working channel. Under optimum conditions, a linear calibration graph was obtained in the concentration range of 0.20 - 20 % (v/v) (r2> 0.999). The limit of detection (3 SD) and limit of quantification (10 SD) were 0.039 and 0.13 % (v/v), respectively. The precision reported in terms of relative standard deviation (RSD) values was less than 1.40 % (n = 15). To demonstrate the lab-on-a-chip’s performance, the determination of ethanol in gasohol and various alcoholic beverages was applied. The results obtained from the developed method compared with a standard gas chromatographic method were well correlated using the paired t-test and linear regression test. The results indicate that the proposed method has shown potential to extend the use of this simple lab-on-a-chip analytical device, due to its simplicity, low cost, lower reagent and sample consumption and high analytical performance. Moreover, the method of fabrication would be an additive manufacturing technique featuring a low equipment cost with no need for clean rooms.