bluuebunny/crossref_metadata_2025_split huggingface dataset:
Keputusan Investasi Saham Dengan Pendekatan Price Earning Ratio Pada Perusahaan Rokok yang Terdaftar di Bursa Efek Indonesia
Authors: Saputro Seno Hadi , Yuliantari Kartika 
Published: June 2020

Investing in the capital market is one way to improve investor welfare in the future. Investors invest in the capital market to benefit from the funds invested sourced from businesses that have funds. This study aims to analyze stock investment decisions with the Price Earning Ratio approach to cigarette companies listed on the Indonesian stock exchange. This type of research is applied research (Applied Research) with descriptive quantitative analysis. In this study, sampling was conducted based on purposive sampling method with sample criteria, namely companies listed on the Indonesia Stock Exchange from December 2015 - September 2019 and showed positive profits from December 2015 - September 2019. The results of this study are warehouses Garam Tbk, HM Sampoerna Tbk and Wismilak Inti Makmur Tbk are in an Undervalued condition and if the company is in these conditions it is recommended to buy these shares or if they already have can add to their shares. Keywords: stock investment, Price Earning Ratio, cigarette company
Pengaruh Kemanfaatan, Kemudahan Penggunaan dan Promosi terhadap Keputusan Penggunaan E-Wallet OVO di Depok
Authors: Widiyanti Wiwik 
Published: June 2020

Abstract - More online transactions are increasing, causing some new technology in the financial sector, one of which is e-wallet. There are 38 recorded e-wallets in Indonesia that have been licensed by Bank Indonesia, one of which is OVO. As the second most popular e-wallet in Indonesia OVO continues to innovate to increase the use of OVO. This study discusses the great benefits, benefits of using and promoting the decision to use OVO e-wallet by the people in Depok. This research method is quantitative descriptive, with 100 respondents using convenience sampling method. Data processing uses multiple linear analysis. This study produced significant and significant conclusions both partially and simultaneously between the variables of expediency, ease of use and promotion of the decision to use the OVO e-wallet. Keywords : expediency, ease of use, promotion, decision on use, e-wallet
Faktor-Faktor Yang Mempengaruhi Tingkat Kepatuhan Wajib Pajak Orang Pribadi di Kantor Pelayanan Pajak Pratama Semarang Selatan Tahun 2019
Authors: Rusdi Arbani , Jayanto Prabowo Yudo 
Published: June 2020

Abstract - This study aims to examine the effect of e-registration, e-filing, e-billing, service quality, understanding of taxation regulations, and tax penalties on the level of taxpayer compliance. The population in this study is 16.356 people in the area of Tax Service Office of Pratama in the city of Semarang Selatan. The sample in this study were 50 respondents obtained by the accidental sampling method. The Data were analyzed by using Structural Equation Modeling (SEM) with Partial Least Square (PLS) Path Modeling using SmartPLS 3.0 software. The results showed that e-registration, e-filing, and service quality partially affected the taxpayer compliance while e-billing, understanding of taxation regulations, and tax penalties did not affect the taxpayer compliance. The conclusion of this research is e-registration, e-filing, and service quality have a positive and significantly influence to taxpayer compliance, while e-billing, understanding of taxation regulations, and tax penalties have no influence on the level of taxpayer compliance. Keywords: Taxpayer Compliance, E-system, Understanding of Taxation Regulations
Analisis Likuiditas Laporan Keuangan Perusahaan Dagang Dalam Zahir Accounting Versi 5.1
Authors: Revita M.L.Dian Ela , Ariyati Indah 
Published: June 2020

Abstack Decision making is the most important thing in managing a company. Errors in decision making can result in losses, which in turn the company will suffer losses. Loss prevention is to conduct an analysis of financial statements in accordance with accounting principles. By analyzing the financial statements, management is expected to be able to assess the company's financial condition, so that it is easy to understand, so that the financial decisions made can be in accordance with the company's financial weaknesses and strengths. In microeconomics, one of the goals of a company is maximizing corporate profits. The use of Zahir Accounting Program version 5.1 can help the management of the Salsabila Mart Bekasi trading company in analyzing financial statements as a benchmark for decision making. The liquidity analysis obtained from the Zahir Accounting application calculation shows that Salsabila Mart Bekasi in June 2019 was able to settle short-term debt from current assets owned by the company. From all aspects of calculated liquidity, this shows that Salsabila Mart Bekasi is a highly liquid company, with an average liquidity yield Current Ratio: 36,639.41%; Qucik Ratio: 23,351.44% and Cash Ratio: 22,551.44%. Current assets are still far more than current liabilities that must be fulfilled during June. In this research the Zahir Accounting Version 5.1 application can help the company's internal and external parties obtain financial reports and analysis of financial statements as information used in making managerial decisions. Keywords: Liquidity Analysis, Financial Statements, Zahir Accounting
Pola Internalisasi Nilai Keislaman Keluarga Muhammadiyah Dan Islam Abangan
Authors: Surawan Surawan 
Published: June 2020

Family is a very effective school in instilling the value of internalization. For this reason, the purpose of this study are 1) What is the diversity of Muhammadiyah and Islam Abangan families? 2). What is the pattern of internalization of Islamic values ??that occurs in the family of Muhammadiyah and Islam Abangan? 3). What is the problem encountered in the effort to internalize Islamic values ??and what is the solution to overcome it?
This study used a qualitative descriptive design with a research cite in the Kulon Progo Regency Kokap District. The research subjects consisted of 5 main families in the Head of Muhammadiyah Hargomulyo consisted of 3 Muhammadiyah families and 2 Muslim families of Abangan Hargomulyo. The research method used interview, observation and documentation while data analysis used reduction, display and verification.
The results of this study were 1). The religious diversity of the Muhammadiyah and Abangan families in principle has similarities, both Muhammadiyah and Abangan, faithfully believe in God. Only in the Abangan family did the belief system occur syncretism between the teachings of Islam and the culture of anismism, Hinduism and Buddhism. In prayer worship activities, most Abangan families did not carry out Islam faithfully, for the implementation of fasting was same, only Abangan families knew a number of fasts that the Prophet had never taught. In the activity of family charity, the abangan family did a lot of slametan, while Muhammadiyah did not. For social issues, both Muhammadiyah and Abangan there was no difference. 2). The pattern of internalization of religious values ??included material internalization in the creed (faith), worship and morals. The method used in the internalization process was indoctrination, exemplary and habitual behavior. 3). The problems of internalizing religious values ??included parenting, the level of children's association, technological advances and bustle, caused communication patterns to be constrained
Pengawasan Partisipatif Masyarakat Dalam Pemilihan Umum Serentak Presiden/Wakil Presiden Dan Pemilihan Umum Legislatif Tahun 2019 Di Kabupaten Kapuas
Authors: Yukrisna Tity , Satia M. Riban , Bernadianto R. Biroum 
Published: June 2020

The purpose of this research is to see the supervision of elections conducted to realize the election held democratically, direct, common, used, confidential, honest, fair and quality. The success of electoral implementation is a common necessity for all people. Because only thus elected quality figures to lead the nation. The supervision of election implementation is a shared responsibility. People can conduct supervision with participatory supervision.
The method of research is qualitative, data collected using methods of interview techniques, observations, and documents. Data processing is done with qualitative, which is using an interactive data analysis model.
The results of the study showed: (1) The practice of participatory supervision was carried out by forming a "participatory supervision village" which was held in Basarang subdistrict namely Basarang Jaya Village, Straits district of Inner Straits and Kecamatan Kapuas Hulu in Desa Dirung Koram; (2) Supervision pattern developed namely coaching, socialization, discussion, and deliberation with the community leaders level RT, RW, the Arisan of the chairman of the RT every Saturday night, fitness gymnastics by mothers. and others; (3) Community participatory supervision village has contributed quite significantly to the results of the election implementation in the region, almost all villages/villages that become participatory supervision village successfully carried out the electoral activities safely, orderly, smoothly without any fraud measured by 0% report violations;
Research advice is (1) need to increase participatory election supervisory training activities in community groups at village/Kelurahan in all areas of the subdistrict; (2) Provide more socialization to the community layer; (3) Develop the presence of participatory supervision village that has been to become political culture, and form a participatory supervision village in all villages and sub-districts in Kapuas and central Kalimantan
Analisis Pengelolaan Lingkungan Permukiman Di Pinggiran Sungai Kahayan Kelurahan Pahandut Kota Palangka Raya
Authors: Milka Milka 
Published: June 2020

Management of settlements on the edge of the Kahayan river, pahandut, Palangkaraya city, is part of the way done by the community and assisted by the government to maintain the quality of clean water in the river environment and reduce the disposal of household waste to the river by providing slagging to the community, making MCK / sanitation and communal septic tank.
For a literature review on settlement management, the theory used by George R Terry's theory, while the indicators used to determine the process of settlement management that is using the approach of planning, organizing, implementing, and supervising or known as POAC.
The research method used is descriptive qualitative. data collection methods using observation, interviews, and documentation.
The results of the study revealed that the process of settlement management in the Kahayan river bank, pahandut, palangkaraya city, was running quite well, only that the utilization was not optimal in terms of the settlement management process which consisted of the planning, organizing, implementing, and controlling stages
Implementasi Peraturan Daerah Nomor 23 Tahun 2014 Tentang Retribusi Izin Tempat Penjualan Minuman Beralkohol Kota Palangka Raya
Authors: Fitriani Fitriani , Rizanu Arifandi Wahyu 
Published: June 2020

This study aims to determine how the Department of Industry and Trade of Palangkaraya City in implementing Regional Regulation No. 23 of 2014 to the Palangkaraya Alcoholic Beverage Seller. The method used is qualitative. The researcher wants to describe the Implementation of Regional Regulation No. 23 of 2014 from the Department of Industry and Trade of Palangka Raya City to the Seller of Alcoholic Beverages. The author uses 4 (four) indicators of policy implementation namely Information, Policy Content, Community Support and Potential Distribution. The data source consists of primary data, namely the results of interviews with Dinas Perindustrian dan Perdagangan, Alcoholic Beverage Sellers and the people of Palangka Raya City, while secondary data sources are in the form of official Regional Regulation Number 23 of 2014.
the results of research on the Implementation of Regional Regulation No. 23 of 2014 are still not optimal due to the difficulty of some Alcoholic Beverage Sellers to be present on time to attend socialization activities and the difficulty of Alcoholic Beverage Sellers in requesting identity cards to teenage buyers. For this reason, the researcher recommends 1) giving a warning to the Alcoholic Beverage Sellers who are late in participating in the Socialization activities and 2) reaffirming the provision of information regarding the Regulations on the prohibition of selling alcoholic drinks to students or under 17 years of age.
Response to short course androgenisation in late reported cases with micropenis
Authors: Huque Mahmudul , Tofail Tania , Ahmed Tofail 
Published: June 2020

Background and objectives: Micropenis is an abnormally short penis and its treatment should begin in infancy or in very early childhood. The present study investigated the response of short term testosterone therapy in late reported cases of micropenis.
Methods: A total of 17 cases of micropenis between the age of 8 and 15 years were included in the study. Standard criteria for the diagnosis of micropenis were followed. All cases were treated with intramuscular testosterone 50 to 75 mg once every 21 days. Response to testosterone treatment was measured by the absolute and percent increment in stretched penile length (SPL). Response was considered adequate if final SPL crosses the average SPL for age. We also compared the response of treatment of cases reported before and after 11 years of age.
Result: A total of 17 micropenis cases were included in the study. Out of total 17 boys, 10 were between 8 to 11 years (Group 1) and 7 were between 12 to 15 years (Group 2) of age. The mean pre-treatment SPL of 17 micropenis cases was 3.1±0.2 cm (CI: 2.83, 3.43 cm). The mean initial SPL of Gr1 and Gr2 was not significantly different (3.2±0.3 cm vs 3.0±0.1 cm; p>0.248). The mean post treatment SPL of 17 cases increased significantly (p<0.001) compared to their initial SPL. The range of percentage increment in SPL was 100%-400%. Higher testosterone doses were required in Gr2 cases compared to Gr1 (360±20.8 mg vs 260.7±38.5 mg).
Conclusion: Micropenis in boys with palpable gonads responded to short term testosterone treatment in late reported cases and we termed these cases as simple micropenis.
Ibrahim Med. Coll. J. 2020; 14(1): 1-4
Association of visceral adiposity index with insulin resistance in adults with diabetes mellitus
Authors: Parveen Sultana , Ayub Tohfa E , Haq Tahniyah , Nahar Nazmun , Manbub Naureen , Islam Fahmida , Aktar Farjana , Aziz Murshida 
Published: June 2020

Background and objectives: Visceral adiposity is linked to excess morbidity and mortality and positively correlates with the risk of insulin resistance, type-2 diabetes mellitus, cardiovascular disease and premature death. The study was conducted to find out the relationship between visceral adiposity index (VAI) and homeostatic model assessment insulin resistance (HOMA-IR) in diabetes mellitus (DM).
Materials and methods: This cross sectional study was carried out on adult population with and without DM. Waist circumference (WC) and body mass index (BMI) were measured. BMI of 25-29.9 kg/m2 and ≥30 kg/m2 was defined as overweight and obese respectively. HOMA-IR method was used to calculate insulin resistance (IR). Standard formula using BMI, WC, triglyceride (TG) and high density lipoprotein cholesterol (HDL-c) was used to calculate VAI. Blood was analyzed for fasting blood glucose (FBS), TG, HDL-c and insulin level.
Results: A total of 439 individuals were included in the study of which 269 had DM and 170 were healthy volunteers and the mean age was 41.47±6.82 and 36.16±7.44 years respectively. Compared to healthy controls, a greater number of diabetics had high VAI (86.5% vs. 98.9%) and high IR (43.5% vs. 85.1%). We found the highest sensitivity and specificity at a cut-off of 2.23 of VAI while at 3.65 had the highest specificity. Insulin resistance was observed significantly higher in those with diabetes compared to control, both in case of normal and high VAI at all cut-offs of VAI. Among anthropometric parameters (WC, BMI and VAI), VAI had positive (r=0.21, p<0.001) correlation with HOMA-IR than WC (r=0.10, p=0.043). Visceral fat was linearly related with insulin resistance (ß=0.18, p<0.001). Area under the curve (AUC) (0.66) showed that VAI can discriminate HOMA-IR.
Conclusion: There was a high rate of raised VAI in cases with DM. VAI had positive association with HOMA-IR in diabetes mellitus. Although weak, there was an acceptable discrimination between them.
Ibrahim Med. Coll. J. 2020; 14(1): 5-12
Detection of antibodies to recombinant truncated flagellin and sonicated whole cell antigen of Burkholderia pseudomallei in acute melioidosis and in healthy Bangladeshi individuals
Authors: Jilani Md Shariful Alam , Hock Tang Thean , Mazumder Sraboni , Rahman Fahmida , Md Mohiuddin - , Ahsan Chowdhury Rafiqul , Haq Jalaluddin Ashraful 
Published: June 2020

Background and objectives: Several types of Burkholderia pseudomallei antigens have been used to determine the antibody response in acute and asymptomatic cases. In the present study, we have detected immunoglobulin G (IgG) antibody to recombinant truncated flagellin antigen (RTFA) of B. pseudomallei in the sera of acute melioidosis cases and healthy individuals from melioidosis endemic areas of Bangladesh by indirect enzyme-linked immunosorbent assay (ELISA). In parallel, IgG antibody to sonicated whole cell antigen (SWCA) of B. pseudomallei was determined to compare with anti-RTFA antibody.
Methodology: Serum samples from culture confirmed melioidosis cases and from healthy individuals aged 21 years and above residing in melioidosis endemic rural areas were included in the study. Serum IgG antibody to RTFA and SWCA of B. pseudomallei was determined by indirect ELISA.
Results: Out of 8 culture confirmed acute melioidosis cases, 7 (87.5%) and 8 (100%) were positive for anti-B. pseudomallei IgG antibodies by RTFA and SWCA methods respectively. Among 361 healthy individuals, the rate of seropositivity by RTFA-ELISA was significantly less than that of SWCA-ELISA (16.1% versus 26.8%; p = 0.001). The mean optical density (OD) of RTFA-ELISA of positive cases was significantly less than that of SWCA-ELISA in both melioidosis and healthy individuals (0.79±0.11 versus 2.4±0.08, p = 0.0001; 0.67±0.01 versus 1.27±0.02, p = 0.0001). The sensitivity and specificity of RTFA-ELISA were 88.9% and 100% respectively.
Conclusion: Findings of the study suggest that multiple or combination of antigens should be used to study the seroprevalence of B. pseudomallei infection in a community. Also, prospective study is necessary to find out the duration of persistence of antibodies to different antigenic components of B. pseudomallei after exposure.
Ibrahim Med. Coll. J. 2020; 14(1): 47-52
Sn – Zn – Ga alloys for leadfree soldering obtained by rapid quenching
Authors: Shepelevich Vasiliy G. , Gusakova Olga V. 
Published: June 2020

The paper presents the results of a study of the structural-phase state of the foil of eutectic near eutectic Sn – Zn alloys doped by Ga obtained by rapid melt quenching at a melt cooling rate of 105 K/s. Using the methods of X-ray diffraction analysis, scanning electron microscopy, and X-ray spectrometry, it was established that the foil solidifies with the formation of tin-based supersaturated solid solution and its microstructure is formed as a result of the decomposition of the solid solution by discontinuous mechanism at room temperature. The homogeneity of the composition and distribution of gallium and zinc inclusions over the volume of the foil was established. Using the electron backscatter diffraction technique, it was shown that the foils have a microcrystalline structure due to the deep supercooling of the melt, which leads to a high crystal nucleation rate. The grain size decreases depending on the distance to the mold. The increase in grain size is associated with a change in the solidification conditions over the thickness of the foil: deterioration of heat removal and a decrease in supercooling. There is no pronounced grain texture in the foils.
Comparative study of combined subgingival plaque removal techniques
Authors: Orekhova L. Yu. , Prokhorova O. V. , Shalamai L. I. , Rachina D. V. , Burenkova N. E. 
Published: June 2020

Relevance. Various techniques and tools are used while conducting professional oral hygiene in patients with inflammatory periodontal diseases. It is needed to combine them to achieve the best clinical result. However, the question of optimum combinations requires further study.Purpose. The purpose of the study was to conduct a comparative analysis of combined methods for removing subgingival dental deposits to determine the best combinations of tools for clinical practice.Materials and methods. 42 teeth with subgingival dental deposits were selected for the study. Jaw models have been created to simulate work in the oral cavity. The surfaces of the roots of the teeth were divided into 7 experimental groups, in each of which the treatment was carried out by a certain combination of tools.Results. The resulted teeth root areas were estimated using methods of measuring cleanliness and smoothness. Time, which was spent on each surface using the studied tool combinations, was also monitored.Conclusions. The results of the study help to evaluate the combinations of different methods for removing subgingival dental deposits.
Educação Ambiental e desenvolvimento sustentável na formação em Ciências Contábeis
Authors: Moreira Josicleide de Amorim Pereira , Melo Alison Ítalo de Souza , Carvalho Esdras dos Santos , Guerra Maria das Graças Gonçalves Vieira , Menezes Júnior Raimundo Aprígio 
Published: June 2020

Este trabalho verificou se o curso de Ciências Contábeis de uma universidade federal do sertão alagoano propicia a Educação Ambiental com vistas ao desenvolvimento sustentável. Para tanto, adotou-se a pesquisa descritiva, com método quantitativo para a abordagem do problema, tendo sido aplicado um questionário junto aos formandos para a coleta de dados. Os resultados obtidos apontam que o curso pesquisado não propicia a Educação Ambiental de forma transversal e que, em sua maior parte, os discentes que tiveram acesso às temáticas sobre questões ambientais e do desenvolvimento sustentável foram aqueles que cursaram a disciplina Contabilidade Ambiental, intuindo-se que ela contempla a temática socioambiental.
Analisis Rasio Perbandingan Laporan Keuangan pada PT Unilever Tahun 2017 dan 2018
Authors: Fitriyani Yuli , Hikmah Nur 
Published: June 2020

Penelitian ini untuk menganalisis tingkat rasio laporan keuangan pada perusahaan PT Unilever Tbk, dengan menggunakan metode analisis rasio, yang mana digunakan untuk membandingkan resiko dan tingkat imbal hasil dari berbagai perusahaan untuk membantu investor dan kreditor membuat keputusan investasi dan kredit yang baik. Penelitian ini menggunakan metode analisis rasio dimana menghitung setiap komponen rasio likuiditas, rasio rentabilitas dan rasio solvabilitas dari analisis rasio tersebut. Dari hasil penelitian ini bahwa kinerja laporan keuangan dari perusahaan PT Unilever Tbk, sangat baik sehingga dapat menarik para investor untuk menanamkan saham.
Kata kunci: PT Unilever Tbk, Analsis Rasio, Rasio Likuiditas, Analisis Solvabilitas, Analisis Rendabilitas.