bluuebunny/crossref_metadata_2025_split huggingface dataset:
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.
INTERGRATION OF ASWAJA TEACHING: CONCEPT OF STRENGTHENING CHARACTER EDUCATION IN COLLEGE
Authors: Martanti Fitria 
Published: September 2020

Abstract
Planting of character education must be carried out continuously. The characters that have been planted in school must be strengthened in college. The planting of character education must be taught, familiarized, trained consistently, become character and become a culture, so that the planting of education is not only in school, but must be strengthened into a culture in college. Strengthening the character in college should be more endeavored to make students who are faithful, pious, noble, moral, ethical and civilized based on the nation's noble values of religion, Pancasila, the Constitution of 1945 and the culture of moderating Islamic values. The noble values of the nation from religion and the culture of Islamic values of moderation can be seen from the Aswaja teachings that can be embedded in the teachings that can strengthen character education in universities. This research is a qualitative research conducted at Wahid Hasyim University, Semarang, which is one of the universities that base Aswaja as a foundation for strengthening character education. The source of the data is obtained from primary and secondary data. Data collection method is done by interview, documentation and observation, while data analysis method uses descriptive analysis method. The results of the study show that the concept of aswaja teaching at Wahid Hasyim University is used as the foundation that underlies all activities carried out on campus, both matters relating to aqidah, worship/sharia, and morals. As for strengthening character education through Aswaja teachings, it was carried out by making Aswaja Center which regulates activities related to Aswaja. The implementation of the Aswaja teachings is carried out through habituation, guidance and consultation related to religious practices. Aswaja's teachings are also integrated in courses according to each faculty.
Key Words	: Aswaja, Education, Character.
وسطية الإسلام فى مجتمع متعدد الثقافات المجتمع الإندونيسي نموذجا
Authors: Aniq Muhammad 
Published: September 2020

Abstract
Multiculturalism is the cultural diversity of communities within a given society and the policies that promote this diversity. As a descriptive term, multiculturalism is the simple fact of cultural diversity and the demographic make-up of a specific place, sometimes at the organizational leve. As a prescriptive term, multiculturalism encourages ideologies and policies that promote this diversity or its institutionalization. In this sense, multiculturalism is a society “at ease with the rich tapestry of human life and the desire amongst people to express their own identity in the manner they see fit. This paper discusses multicultural ideologies or policies vary widely, ranging from the advocacy of equal respect to the various cultures in a society, to a policy of promoting the maintenance of cultural diversity, to policies in which people of various ethnic and religious groups are addressed by the authorities as defined by the group they belong to.
Pluralism, diversity and multiculturalism is a daily fact of life in Indonesia. There are over 300 ethnic groups in Indonesia. The Javanese is the largest ethnic group in Indonesia who make up nearly 42% of the total population. The Sundanese, Malay, and Madurese are the next largest groups in the country. There are also more than 700 living languages spoken in Indonesia and although predominantly Muslim the country also has large Christian and Hindu populations. This paper also uncloses the model of Islamic Moderation in Indonesia societies in the light of Various Cultures and Relegion.
Indoor Fire Detection using Wireless Sensor Networks
Authors: Thanh Le Dinh , Tho Nguyen Dai 
Published: September 2020

In this paper, we propose an algorithm for early detection of indoor fire based on temperature and light data collected by wireless sensor networks. Our goal is to develop an affordable, acceptable, detection method based on wireless sensor networks with cheap and highly available sensors. Experimental results show that our proposed algorithm is able to detect fire quickly and accurately.
Apresentação
Authors: Maciel Alda Maria Coimbra Aguilar 
Published: September 2020

Prezados/as leitores/as da CEB.Trazemos para vocês o terceiro número do quarto volume da Revista Cadernos de Educação Básica (CEB). Como estamos atualizando nossas normas para aperfeiçoar as tarefas de autores/as e pareceristas, ainda neste novo número, encontram-se trabalhos com apresentações variadas.Desejamos que os artigos nesse novo número da CEB inspirem reflexões e práticas que façam parte de produções inovadoras da Escola Básica.Bons estudos! Prof.ª Dr.ª Alda Maria Coimbra Aguilar Maciel(Editora-gerente da Revista Cadernos de Educação Básica)
A INFLUÊNCIA DO AMBIENTE ESCOLAR NO DESENVOLVIMENTO DAS CRIANÇAS AUTISTAS
Authors: Pereira Juliana Ribeiro Lemes , Pereira Émerson dos Reis 
Published: September 2020

A pesquisa investiga a influência do ambiente escolar no desenvolvimento das crianças autistas. Como metodologia utilizou se a pesquisa bibliográfica. A presente pesquisa tem como finalidade defender a hipótese de que o ambiente escolar se estabelece como um recurso essencial para enriquecer cada vez mais as experiências sociais das crianças com TEA, além disso, oportuniza a interação entre esses alunos com os demais, o que contribui para o desenvolvimento de novas apr endizagens, além de novos comportamentos. Assim, esse contato com alunos e professores possibilita, ao aluno autista, enriquecer seu comportamento e aprender novas habilidades. Esse contato possibilita ainda, o estímulo às suas capacidades interativas, imp edindo o seu isolamento, que é uma das principais características da pessoa autista. A interação através do contato com os demais irá ajudar essas crianças na socialização. Partindo dessas hipóteses, constatou se que as crianças autistas estão sendo, cada vez mais, inseridas dentro do ambiente escolar. Portanto, percebemos que a sua presença nesse ambiente, pode sim proporcionar um grande desenvolvimento em suas capacidades.
Optimal Techno-economic Sequence-based Set of Diagnostic Tests for Distribution Transformers Using Genetic Algorithm
Authors: Hashemi-Dezaki Hamed , Rubanenko Oleksandr , Hryshchuk Maksym , Rubanenko Olena 
Published: September 2020

The diagnostic measurement and tests of transformers are essential. Also, the costs of diagnostic tests are considerable. Hence, proposing a method to determine an economic-technical sequence-bases set of diagnostic tests for transformers is useful and interesting. In this paper, a new method is proposed to determine the optimal sequence-based set of diagnostic tests for distribution transformers. A new objective function based on the branch and bound concept is developed in this paper. The proposed optimization problem is solved by using the Genetic Algorithm (GA). The statistical data regarding the experimental diagnostic tests for more than 20 distribution transformers of South-West Power System Company (Pivdenno-Zakhidna Power System) located in Ukraine have been used. The usage of the actual statistical data of distribution transformers is one of the most important contributions of this paper. The comparison of the obtained optimum test results and those of a typical conventional non-optimum sequence of diagnostic tests illustrate the advantages of the proposed method. By applying the proposed method, it is achievable to perform the comprehensive diagnostic tests with the minimum required costs.
A Heuristic Algorithm for solving Integer Linear Programming Problem and Unveiling the Applications
Authors: Dhar Abir Sutra , Das HK 
Published: September 2020

There is a growing need for integer solutions in industries, production units, etc. Specifically, there is an increasing demand to develop precise methods for solving integer-programming problems (IPPs). In this paper, we propose a new algorithm for solving IPPs in a general form by combining two decomposition techniques: Benders decomposition (BD) and decomposition-based pricing methods (DBP). Moreover, we generate some conditions for solving problems having either infeasible or unbounded solutions. In addition, we present an application and evaluation of a solution method for solving IPPs, while also giving a brief description of the different classical decomposition methods, namely the Dantzig-Wolfe decomposition (DWD), decomposition-based pricing (DBP), Benders decomposition (BD), and recently proposed improved decomposition (ID) methods for solving IPPs.We also discuss the use of the decomposition methods for solving IPPS to develop a heuristic algorithm, describe the limitations of the classical algorithms, and present extensions enabling its application to a broader range of problems. To illustrate the decomposition procedures, we will provide corresponding models and numerical results for two standard mathematical programs: the Fixed Charge Problem (FCP) and the Facility Location Problem (FLP). Our findings from this study suggest that our algorithm produces the most efficient computational solutions of IPPs.
Journal of Bangladesh Academy of Sciences, Vol. 44, No. 1, 13-31, 2020
URANG BANJAR PHILOSOPHY: EDUCATION AND THE SOCIAL AFFAIRS OF THE COMMUNITY
Authors: Hafidzi Anwar 
Published: September 2020

ABSTRACT:
The possibility of social change in the Orang Banjar ideology is illustrated in this study. The people of Banjar demonstrate that farming is to be taught for the next generation, not just for the economies alone Bahuma or right farming. This research is field research with a descriptive-analytical approach. This research found that the philosophics of the traditions of Banjar should thrive wherever they are, with the approach of longitude (honesty, trust and fathanah), superficial (persistent and resilient), tugul (diligent and continuity), paibadah (near to God), batarget (sight and a clear mission). This paper is based on al-Qur'an surah Al-Fath verse 29 and al-A'raaf verse 56 and supports Ashabiyah Ibn Khaldun's theory, which emphasizes that three stages tend to change people's thinking, namely the stage of creation, the stage of enjoyment, and the stage of individuality. Likewise, Arnold Toynbee's theory, which suggests that changes that happen in society, whether they are improvement or failure, can be explained by social concepts that are always interrelated, namely challenges and responses.
Keywords: Bahuma, Banjar, society, technology, change, education.
IMPACT OF PORT LANES FOR PRIMARY SCHOOL (A case study of students at SDN 03 Sintete)
Authors: Sholeha Ilma , Sholina Ayu 
Published: September 2020

This study was motivated by low motivation of students This study aims to find out the impact of port lane as social environment so that it has impact on education in SDN 03 Sintete because most of students live around the port. The study used qualitative approach and data collection techniques used were observation, interview and documentation. Sampling technique used is sampling purposive that determination of the sample based on certain consideration. The result showed that port lane had positive impact on the socio-economic society in Sintete. However, port lane also had negative impact for student’s education in SDN 03 Sintete.
MADRASAH SCHOOL LEADERSHIP TO IMPROVE TEACHER PERFORMANCE
Authors: Mubarak Rafiq , Santosa Achadi Budi 
Published: September 2020

The purpose of the research is to describe the leadership of madrasah headmaster to improve teacher performance. This research method uses qualitative methods and the research subjects are madrasah school principals and teachers. Data collection is done with interviews, observation, and documentation. The data analysis uses miles & Huberman analysis models with the sequence of data collection, data reduction, data presentation, and deduction. This research shows (1). The importance of the leadership role of the madrasah headmaster to improving teacher performance through a teacher's professional improvement by attending a seminar, subject teachers' deliberations (MGMP) (2). The leadership of the madrasah school principal in creating a conducive cultural climate of madrasah school which encourages teachers in teaching students to improve their character and moral of the learners.
A new dataset on plant occurrences on small islands, including species abundances and functional traits across different spatial scales
Authors: Schrader Julian , Moeljono Soetjipto , Tambing Junus , Sattler Cornelia , Kreft Holger 
Published: September 2020

We introduce a new dataset of woody plants on 60 small tropical islands located in the Raja Ampat archipelago in Indonesia. The dataset includes incidence, abundance and functional trait data for 57 species. All islands were sampled using a standardised transect and plot design providing detailed information on plant occurrences at different spatial scales ranging from the local (plot and transect scale) to the island scale. In addition, the dataset includes information on key plant functional traits linked to species dispersal, resource acquisition and competitive strategies. The dataset can be used to address ecological questions connected to the species-area relationship and community assembly processes on small islands and in isolated habitats.
The dataset yields detailed information on plant community structure and links incidence, abundance and functional trait data at different spatial scales. Furthermore, this is the first plant-island dataset for the Raja Ampat archipelago, a remote and poorly studied region, and provides important new information on species occurrences.
Experimental determination of the induced activity in activation detectors of a complex geometric shape
Authors: Ibragimov Renat F. , Kokorev Yakov A. , Denisenko Anastasia P. , Ryabeva Elena V. , Samosadny Valery T. , Hasnaoui Hamza 
Published: September 2020

The paper presents the results of experimental determination of the induced activity in copper-/aluminum-based activation detectors when irradiated with neutrons with energies of about 14 MeV. The activation detectors were square-shaped metal plates with a thickness from 1.0 to 1.5 mm and a side size about 5.0 cm. These dimensions significantly exceed those of the detectors that are used in the research of high-intensity neutron fluxes. The detectors described in this work can be used for studying low-intensity neutron fluxes (with a flux density of up to 106n/cm2∙s). It is shown that, when working with such detectors, it is possible to apply the usual methods for calculating the induced activity in thin activation detectors, with corrections that take into account the emerging features of the ‘neutron source - activation detector’ and ‘activation detector - secondary radiation detector’ geometries. The effects of absorption of primary and secondary radiation by the detector substance are also revealed.The Geant4 tools were used for calculating the geometric factors and theoretical induced activity. The study confirms the applicability of such activation detectors for solving the problem of determining the yield of neutrons with energies of about 14 MeV from a neutron generator target. The results of the experiments coincide, within the margin of error, with the results of simulations performed using the Geant4 tools.
Échec et mat
Authors: Andruétan Yann 
Published: September 2020

Être confronté à l’échec est une épreuve émotionnelle en soi et expose l’individu au jugement d’autrui. Pour certains, cette sensation est intolérable et peut mener au suicide. Mais l’échec est une expérience courante. Le connaître et s’en relever est même valorisé dans les démocraties libérales, au contraire des sociétés totalitaires. L’échec menace l’idée de soi, parce qu’il faudra dorénavant vivre avec. C’est aussi un signal : la destinée humaine est irrémédiablement tragique.
Une source d’innovation
Authors: Gavriloff Ivan 
Published: September 2020

L’innovation est quelque chose de très objectif ; l’échec, lui, est un sentiment, celui ressenti quand le résultat obtenu n’est pas le résultat désiré. Réussir à innover tout en ayant eu la sensation tout au long du parcours d’échouer est alors, en toute logique, envisageable. Il arrive ainsi que cet échec conduise à des innovations inattendues. Plongeons-nous dans quelques exemples d’innovations fameuses et observons à quelles étapes le sentiment d’échec put s’inviter.
L’épaisseur du quotidien en récit
Authors: Christen Alessio 
Published: September 2020

Cingria propose dans ses récits un usage du quotidien à la fois original et réfléchi. L’observation des incipit, des clausules et de la trame narrative de certains d’entre eux permet de montrer que leur structure en boucle, calquée sur le cycle journalier, relève d’une forme propre pouvant être qualifiée de « récit de journée ». Une mise en forme du quotidien que le récit finit par dépasser, invitant à des considérations d’ordre symbolique qui relèvent d’une vision du monde organisée. Ce mode de création, liant idées et innovations esthétiques, pourrait inviter à établir certains parallèles entre l’auteur et les artistes de son temps.
« Nos ancêtres, les Gaulois » ? Les « racines gauloises » et leurs usages politiques dans la France médiévale
Authors: Collard Franck 
Published: September 2020

C’est au Moyen Âge, dans la seconde moitié du xiii e siècle, qu’est apparu le premier récit historique global consacré au passé de la France, le « Roman aux Roys », chronique commandée par Saint Louis au moine de Saint-Denis Primat et continuée jusqu’à 1461 pour être imprimée à Paris en 1477. Mais l’ancestralité gauloise de la « Nation France » n’y apparaît pas. C’est cette absence a priori étonnante que l’on s’efforcera d’expliquer avant d’examiner les premiers signes de l’apparition des Gaulois dans la mythographie nationale.