bluuebunny/crossref_metadata_2025_split huggingface dataset:
Good Village Governance: Internal Control Model of Village Funds Management
Authors: Susilowati Nurdian , Mahmud Amir , Widhiastuti Ratieh , Rahman- ingtyas Wisudani 
Published: March 2020

This study aims to identify the activities and construct an internal control model of village funds management based on the Regulation of Ministry of Home Affairs No. 20 of 2018. The internal control model can be used to actualize good village governance. This study attempts to conduct in-depth interview to village officials and observation in Jambu District, Semarang. Based on the results of this study, the village funds management defines the activities as follows: (a) preparing the budget plan based on the programs set in Village Government Budget (APBDes) proposed as development, government, empowerment, and social activities; (b) carrying out the activities; (c) accountability; and (d) evaluation. Further, the fundamental components of internal control are control environment as the integrity and village officials’ ethics, the leadership of village chief, and the accountability. When village officials possess a strong integrity and ethics, frauds can be minimized. In the other hand, the financial statement is accountable. Besides, the democratic leadership of village chief can increase the accountability and communication so that the policy can be implemented properly as the objectives proposed. Furthermore, it is important to explore the role of society in internal control system of village funds management.

Keywords: internal control, village funds management, good village governance
An Analysis of Factors Influencing Customers’ Willingness to Participate in Value Co-Creation of Indonesian Denim Brand Community (Case Study: Darahku Biru)
Authors: Avila Chrisdira Vanessa , Rahmani Qastharin Annisa , Mayangsari Lidia 
Published: March 2020

The problem statement relies on how fashion industry’s positive trends affect fashion brands like Sukku Collective to compete with their competitors. A number of studies mentioned that building a profitable relationship between a firm and its customers to create value, or well-known as value co-creation, is a proven way for fashion brand owners to innovate and differentiate the brand in the market. Since participation is the key performance of brand community, the aim of this thesis is to study what factors affecting customers’ motivation to participate in brand community’s value co-creation of Indonesian denim brand community. In order to comply this objective, the author uses Darahku Biru, the first and biggest denim brand community in Indonesia. The variety of members and the size of brand community will help the researcher to learn about customers’ willingness to participate in value co-creation of denim brand community in general scope. In this study, the researcher developed seven hypothesis to analyze the influence factors. Data was collected using online questionnaire which was distributed to 133 Darahku Biru’s members using convenience sampling. The data were analysed using Multiple Linear Regression to identify the correlation. Based on the analysis, only community atmosphere and community experience have significant influence to customers’ willingness to participate in brand community’s value co-creation. The findings is expected to help fashion business owners and marketers to increase the effectiveness of brand community and revitalize the existing brand community.
Keywords: Value Co-Creation, Customer Involvement, Brand Community, Competitive Advantage
The Impact of Operational and Financial Hedging to the Airline Operating Performance
Authors: Dewikristi Siallagan Sitauli , Prijadi Ruslan 
Published: March 2020

The airline is a low-profit margin and high competition industry. Increasing competition makes airline unable to easily charge their costs to customers and raise their fare, so that airlines have a narrow profit margin. One of the major costs in the airline industry is jet-fuel cost. International Air Transport Association (IATA), predict that total global fuel cost for period 2019 will rise to USD 200 billion from about USD 180 billion in 2018. In average, Jet fuel will contribute 24.2 percent of total 2019 Airline’s operating cost (IATA [1]). Like most of commodities, jet-fuel price is highly volatile which encourages companies to engage in hedging activities. This paper examines the impact of operational and financial hedging to airline operating performance. We perform an empirical study by using the airline data from 2013 to 2017. To test the impact of hedging in airline operating performance, we regress the operating cost to revenue ratio, operational hedging, financial hedging and other control variables. This study found that financial derivative hedge can reduce the dollar needed to generate airline revenue, while operational hedging increase it.
Keywords: Fuel Hedging, Operational Hedging, Financial Hedging, Airline Performance
Non-financial Performance Disclosure and Company Performance: Australian Evidence
Authors: Fajarini Sri Wahyuningrum Indah , G. Djajadikerta Hadrian 
Published: March 2020

The objective of this paper is to examine the relationship between company financial performance, company characteristics and non-financial performance disclosure (NFPD) in terms of quantity and quality. This paper uses a NFPD index that covers six perspectives: three perspectives of the Balanced Scorecard (BSC) and three perspectives of Environmental, Social and Governance (ESG) disclosure. The sample data used in this study is 30 Australian listed companies in 2014. The results show that in terms of quantity, there is a significant relationship between company financial performance (Return on Equity-ROE and Earning per Share-EPS), company type, company age, auditing firm and non-financial performance disclosure while Return on Asset (ROA) and size of company shown no significance. Meanwhile, in terms of quality, only ROE and company age were significantly related to non-financial performance disclosure. Overall, by using the six perspectives of non-financial performance disclosure in the 30 companies in Australia, this study has contributed new understandings to the main corporate social disclosure studies focused on non-financial performance disclosure, which should motivate companies to produce and disclose annual and sustainability reports that are more comprehensive and highly credible.
Keywords: Non-financial performance disclosure; Balanced Scorecard; Environmental, Social and Governance
CSR & Earnings Management: An Assessment of Firm Ethics
Authors: Hajawiyah Ain , Siti Pratiwi Indriati , Ramadhini Annisa , Shauki Elvia , Diyanty Vera 
Published: March 2020

Purpose - This study aims to examine the effect of CSR disclosure on earnings management practices stated in accrual earnings management, real earnings management, and in aggregate practice (accrual and real).
Design/methodology/approach - Assisted with NVivo 12 Pro software, this quantitative study measures CSR disclosures of 186 annual reports made by 62 manufacturing firms listed on the Indonesia Stock Exchange (IDX) in the period between 2013 and 2015. Period coverage of 2013-2015 is chosen to keep consistency of applied regulation about CSR disclosure in Indonesia. The data are analyzed using multiple linear regression.
Findings - This study finds that firms with high CSR disclosures would have low levels of accrual and aggregate earnings management. There is no significant effect of CSR disclosure to real earnings management practice.
Research limitations/implications - The results of this study may provide additional literature to examine the effect of CSR disclosure on the practice of comprehensive earnings management (accrual and real). Data to measure real earnings management practices is not entirely available. There is a high chance of subjectivity in measuring the level of CSR disclosure.
Practical implications - For company, it can provide information regarding the importance of CSR disclosure. For regulators, it can be a consideration to make strict rules related to CSR disclosure.
Originality/value - This study provide a comprehensive picture by examining the effect of CSR disclosure on all types of earnings management by the firm.
Keywords: CSR disclosure, real earnings management, accrual earnings management
As contribuições da Educação Física na formação intercultural de professores indígenas na UFG
Authors: Onofre Tiago , De Marchi Francisco Luiz , Lino Wilson 
Published: March 2020

No presente artigo pretende-se relatar uma experiência com o processo de formação de professores indígenas, no âmbito da educação física, realizado na Faculdade de Educação Física em janeiro de 2009. A formação de professores indígenas – Licenciatura Intercultural – é organizada pela Faculdade de Letras da UFG, tendo por objetivo a formação de professores para atuarem no ensino fundamental e médio das escolas indígenas. Dentre os conteúdos tratados no currículo do referido curso se encontra o tema contextual esporte e lazer, parte integrante da matriz de formação básica do professor. O texto ora apresentado se refere aos processos formativos do professor indígena, no que tange às trocas interculturais de conhecimentos acerca das manifestações da cultura corporal, em especial no esporte e lazer, tendo como metodologia norteadora do processo a pedagogia histórico-crítica. Conclui-se que o processo de formação se deu de forma proveitosa resultando numa rica troca de conhecimentos e experiências acerca do Esporte e do Lazer.
CORRELAÇÃO ENTRE A MEDIDA ANTROPOMÉTRICA DE COXA E A FORÇA EM 10 REPETIÇÕES MÁXIMAS
Authors: Silva Jurandir , Bessi Fernando , Guimar Gabriel , Ribeiro Giovanne , Vale Rodrigo , Nunes Rodolfo , Lima Vicente 
Published: March 2020

Verificar se existe correlação entre a medida antropométrica de coxa com a força muscular em 10 repetições máximas (10RM) no exercício de cadeira extensora. Foram selecionadas 16 mulheres treinadas (idade: 20 ± 6 anos) para a mensuração dos dados antropométricos e avaliação da força de 10RM. Os avaliados foram orientados de forma padronizada para garantir maior uniformidade dos valores. Foram realizadas três tentativas a fim de se achar a carga de 10RM. Toda a coleta de dados foi realizada em um dia. Após a coleta dos dados, foram realizados os trabalhos estatísticos, os quais possibilitaram ver se os dados eram paramétricos ou não paramétricos. Com os resultados pode-se observar que não ocorreu correlação entre os valores de perímetro de coxa e força de 10RM, visto o valor r = -0,2271. Isso revela uma correlação moderada negativa de acordo com a tabela de correlação de Pearson. Pode-se concluir que não ocorreu correlação entre a perimetria de coxa e a força de 10RM, ou seja, a força na amostra ocorre não só por questões de espessura do segmento, e pode sofrer influência de outros fatores, como adaptação neural e composição corporal.
Maternal Subpopulation Variances in Vaginal and Cesarean Section Delivery Method Predicts Excess Infant Mortality of Black/African Americans in the United States: Linked Birth/Infant Death Records, 2007-2016
Authors: Holmes. Jr Laurens , O’Neill Leah , Elmi Hikma , Comeaux Camillia , Chinacherem Chinaka , Pelaez Lavisha , Dabney Kirk W. , Akinola Olumuyiwa , Enwere Michael 
Published: March 2020

Objective: Racial/ethnic disparities in infant mortality (IM) continue to persist in the United States, with Black/African Americans (AA) being disproportionally affected with threefold increase in mortality compared to Whites. Epidemiologic data have identified maternal characteristics as risk IM such as eclampsia, maternal education, smoking, maternal weight, maternal SES, and family structure. Understanding the cause of causes including the method of labor and delivery and the racial heterogeneity may facilitate intervention mapping in narrowing the Black White IM risk differences. We aimed to assess the temporal/racial trends and the methods of delivery, mainly vaginal versus cesarean section (C-section) as exposure function of IM.
Methods: The United States linked Birth/Infant Death records (2007-2016) were used with a cross-sectional ecologic design. The analysis involved chi squared statistic, incidence rate estimation, and period percent change.
Results: Of the 40,445,070 births between 2007 and 2016, cumulative mortality incidence was 249,135 (1.16 per 1000). The IM rate was highest among Black/AA (11.41 per 1000), intermediate among Whites (5.19 per 1000), and lowest among Asian /Pacific Islanders (4.24 per 1000). The cumulative incidence rate difference, comparing vaginal to cesarean procedure was 1.73 per 1000 infants, implying excess IM with C-section. Compared to C-section, there was a 31% decreased risk of IM among mothers with vaginal delivery, rate ratio (RR) = 0.69, 95% CI 0.64-0.74. Racial disparities was observed in the method of delivery associated with IM. Black/AA mothers with vaginal delivery had a 6% decreased risk of IM compared to C-section, RR = 0.94, 95%CI 0.92-0.95, while Whites with vaginal delivery had a 38% decrease risk of IM relative to C-section, RR= 0.68, 95%CI 0.67-0.69, p&lt;0.001.
Conclusion: Infant mortality varied by race, with Black/AA disproportionally affected which is explained in part by labor and delivery procedures, suggesting reliable and equitable intrapartum assessment of Black/AA mothers during labor.
THE LEARNING MEDIA DEVELOPMENT OF INTERACTIVE MULTIMEDIA BASED E-LEARNING TO IMPROVE STUDENTS’ LEARNING OUTCOME AND SPATIAL THINKING ABILITY OF X IIS STUDENTS IN SMA NEGERI 3 SRAGEN IN THE ACADEMIC YEAR OF 2017/2018
Authors: Kuswari Hernianti Ian , Muryani Chatarina , Nugraha Setya 
Published: March 2020

<p>This research aimed to (1) determine the students’ needs upon the learning media development of interactive multimedia-based E-Learning (2) develop the learning media of interactive multimedia-based E-Learning in the material of hydrosphere dynamics and its impact toward life (3) determine the appropriateness of the developed learning media of interactive multimedia-based E-Learning (4) determine the effectiveness of the learning media of interactive multimedia-based E-Learning to improve the students’ learning outcome and spatial thinking ability. The method used in this research was research and development method using the development model developed by Dick and Carey. The data collection techniques used were questionnaire/needs analysis questionnaire, validation sheet of material expert, media expert, teacher, students’ try out questionnaire, test, and documentation. The learning media product development of interactive-multimedia-based E-Learning used Adobe Flash program designed and interactively-presented (self-service) and equipped with supporting materials in the form of pictures, maps, videos, and texts. The learning media of interactive-multimedia-based E-Learning was categorized as appropriate based on the evaluation of material expert and media expert who gave the score of 5 (a very good category in the Likert scale), and also the evaluation from teacher and students’ try out which had the score of 4 (good category in Likert scale). The learning media of interactive-multimedia-based E-Learning was more effective to improve the students’ learning outcome and spatial thinking ability based on the class mean which was higher in the pre-test and post-test results which was improved from 65,8 to 78,4 compared to the Power Point media in which the class mean of pre-test result was 64,4 and the post-test result was 75,2 while the students’ spatial thinking ability was improved especially in the region aspect.</p><p> </p><p><strong>Keywords</strong><strong> </strong>: E-Learning, Interactive Multimedia, Spatial Thinking Ability</p>
Mise en place de la circulation au Pacifique central equatorial et des assemblages des nannofossiles calcaires au Neogene (Leg DSDP 85); II, Influence de l'emersion de l'isthme de Panama, entre 7 et 2 Ma
Authors: Pujos Annick 
Published: March 2020

Abstract
Four sites were drilled during DSDP Leg 85 in the equatorial Pacific. Calcareous nannofossils from Mio-Pliocene sediments recovered from the central and eastern parts of the high-productivity area were studied in detail. Two main geologic events occurred during the Neogene which modified the water masses circulation in the Pacific Ocean: (1) between 15 and 7 Ma, Antarctic glaciation influenced greatly the Pacific circulation (first part of the study); (2) between 7 and 2 Ma, the progressive uplift of the isthmus of Panama gave rise to a tropical and an equatorial upwelling, which changed the distribution of discoasters and Coccolithus pelagicus, and triggered off the recent Pacific circulation.
Etude complementaire de la morphologie du teleosteen pleuronectoide soleiforme Eobuglossus eocenicus
Authors: Chabanaud Paul 
Published: March 2020

Abstract
Morphology of Eobuglossus eocenicus, an asymmetric teleostean fish of the order Pleuronectoidea and suborder Soleiformes, from the upper Eocene of Tourah, Egypt. Concludes that it should be assigned to the new family Eobuglossidae.
Orbitammina elliptica d'Arch. sp., foraminifere de grande taille du Bathonien superieur de l'Aisne et des Ardennes; observations sur les genres Orbitopsella et Spirocyclina
Authors: Bonte Antoine 
Published: March 2020

Abstract
Redescribes Orbitammina elliptica, a large foraminifer from upper Bathonian (Jurassic) deposits of Aisne and the Ardennes region, France, and discusses its relationships and affinities with members of the genera Orbitopsella and Spirocyclina. O. elliptica has previously been described also as a pelecypod and as a brachiopod. It is considered to represent a form intermediate between Orbitopsella and Spirocyclina.
Etude petrographique du lignite cenomanien de Saint-Paulet (Gard)
Authors: Defretin Simone 
Published: March 2020

Abstract
A petrographic study of Cenomanian (Cretaceous) lignite from the Saint-Paulet basin, Gard, France, confirms the conclusion that the lignite was formed in a paralic basin which was subjected to a series of transgressions.
Contribution a l'etude petrographique et tectonique de la bordure nord du massif de Mayenne
Authors: Giret Raoul 
Published: March 2020

Abstract
A petrographic and tectonic study of the north border region of the Mayenne massif, Normandy, France, with special reference to the granites of the mylonite zone which separates the massif from other structures of the region, microgranite veins, and the Cambro-Ordovician complex at the base of the adjoining Villaines Paleozoic syncline.
Quelques observations sur le bassin fluvio-lacustre eocene du Minervois
Authors: Barrabe Louis 
Published: March 2020

Abstract
During the middle and upper Eocene relatively high land masses were present in the southern part of the Minervois basin, Languedoc, France, with numerous streams which contributed to deposition of fluvial deposits northward. In the northern part of the basin, on the south border of the Montagne Noire, the relief was more subdued, with extensive lakes. The great thicknesses of lacustrine deposits are attributed to subsidence of the basin.
Sur la position tectonique d'un affleurement permien bordant le bassin houiller de Champagnac (Cantal)
Authors: Letourneur Jean 
Published: March 2020

Abstract
The Permian age of the red beds on the eastern border of the Champagnac coal basin, France, is confirmed by the fact that they are located along an extension of the Saint- Sauves fault, which was responsible for the preservation of Permian strata in other areas of the Central Massif.
Analyse stratigraphique et structurale du cristallophyllien
Authors: Demay Andre 
Published: March 2020

Abstract
Outlines criteria for interpreting the stratigraphy and structure of regionally metamorphosed terrain, citing examples from various crystalline complexes of France. Parametamorphic rocks exhibit a regular sequence, whereas injection gneisses and migmatites do not, because of the irregularity of the magmatic activity involved in their formation. Granites of deep-seated origin are always accompanied by migmatites, but never by a microgranitic aureole. Interpretation of the effects of orogenic activity or deformation is based on analysis of axial orientations, the grade of metamorphism, and microstructures.
Stratigraphie du Nummulitique de la Chalosse de Montfort
Authors: Burger J. J. , Cuvillier J. , Schoeffler J. 
Published: March 2020

Abstract
An account of the stratigraphy of the Nummulitic (Tertiary) formations bordering the Bastennes-Gaujacq Triassic massif in the Montfort area, France, with special reference to Lutetian strata which attain great thicknesses, indicating deposition in a slowly subsiding basin.
Sur la stratigraphie du sommet de l'Aalenien ferrugineux et de la base du Bajocien dans le bassin de Nancy (note preliminaire)
Authors: Maubeuge Pierre L. 
Published: March 2020

Abstract
Preliminary note on the stratigraphic relations of upper Aalenian and overlying basal Bajocian (Jurassic) deposits of the Nancy basin, France, with special reference to the two ferruginous zones in the Aalenian, the occurrence of three distinct conglomerate zones, and the sequence of ammonite fauna.
Roches eruptives du bassin de Laval (Mayenne) et des environs de Sable (Sarthe)
Authors: Raguin Eugene , Zvereff R. 
Published: March 2020

Abstract
Although conclusive evidence is lacking, due to the advanced state of alteration of the rocks, the spatial relations of microgranite in Ordovician deposits and rhyolites in Culm (Carboniferous) formations of the Laval basin, France, indicate that intrusion of the one and extrusion of the other were genetically related processes. Basic rocks, considerably altered, interstratified in Culm deposits in the vicinity of Sable are considered lava flows which were emplaced during sedimentation of the Culm beds.
Discordance hercynienne et metamorphisme en bordure des massifs cristallins de la zone alpine externe [with discussion]
Authors: Gignoux Maurice 
Published: March 2020

Abstract
Discusses stratigraphic data which bear on the problem of the Hercynian unconformity representing the zone of contact between the crystalline massifs of the French Alps and their sedimentary (Triassic) cover, which has been described by some as a front of regional metamorphism in a continuous sedimentary series.
Le synclinal des Verrieres (Jura) et la "collapse structure"
Authors: Castany Gilbert 
Published: March 2020

Abstract
The Verrieres synclinal basin in the Jura region, France, is composed of compact upper Jurassic limestones and a series of Cretaceous-Miocene marls and limestones. It was formed during post-Miocene folding. During post-tectonic crustal adjustments secondary synclines and anticlines were formed, and masses of Portlandian (Jurassic) limestones were overturned locally to form collapse structures on the southeast flank of the basin.
Sur quelques lepidodendrees du Namurien de la Basse-Loire
Authors: Carpentier A. 
Published: March 2020

Abstract
The lepidodendron genus Sigillaria, rare to the Namurian (Carboniferous), is represented by abundant forms of two species in the Namurian of the lower Loire region, France. Microspores similar to those described as Lepidophloios laricinus also occur in the Namurian deposits of the region.
Glissements sous-marins, sedimentation et orogenese dans la Kabylie des Babors au Cretace
Authors: Lambert A. 
Published: March 2020

Abstract
Cretaceous conglomerates associated with abyssal sediments in the Babor mountains of the Kabylia region, Algeria, are composed of detritus eroded from steep anticlines which were still being subjected to orogenic processes. Accumulation of the detrital material in the deeper zones of adjacent broad synclines was due to submarine landslides.
Les genres Queraltina et Almaena (foraminiferes); leur importance stratigraphique et paleontologique
Authors: Sigal Jacques 
Published: March 2020

Abstract
Describes Pseudoplanulinella hieroglyphica n. g. n. sp. and the new variety P. hieroglyphica bartensteini from Aquitanian (Tertiary) deposits of Aquitaine, France, and discusses the stratigraphic and systematic importance of closely related foraminifers belonging to the genera Queraltina and Almaena.