bluuebunny/crossref_metadata_2025_split huggingface dataset:
Evaluasi Implementasi Anggaran Belanja Sebagai Sarana Pertanggungjawaban Pelaksanaan APBD
Authors: Pamungkas Bambang 
Published: February 2020

State and public budget is a compass of action that will be implemented by government comprising revenues, expenditures, and transfer scheme, as well as financing measured by rupiah, arranged systematically in one period based on a certain classification. It can be meant as a document representing financial condition of an organization (government) in point of revenues, expenditures, and activities. The accountability of APBD implementation is defined as a part of regional financial management as well as a part of budget process. Thereby, the accountability of APBD implementation is a form of regional government’s obligation to carry out financial management in an orderly manner, following rule of law, efficient, economical, selective, transparent, and paying attention to sense of justice and fairness.
The purpose of this research is to evaluate the implementation of budget at a government service having to account for the realization of budget utilization which has been used by related offices to the central government, and to know how far the accuracy of budget utilization accountability will be. The research was conducted by the writer at Dinas Bina Marga & Pengairan located in Bogor Regency. Dinas Bina Marga & Pangairan – Bogor Regency operates in public services in the field of road maintenance (as well as highway construction) and waters.
The result of this research shows that Dinas Bina Marga & Pengairan – Bogor Regency has accounted for budget implementation well enough. The budget realization that has been used by Dinas Bina Marga & Pengairan – Bogor Regency can be accounted for enough to be a basis of budget calculation. Its value is as presented in the balance sheet. The costs which are taken into account in budget is actual costs in the period. To comform the cost alocation accuracy, the right cost realization has a mark-A. It’s alocated based on percentage from the level of activities in services to society that’s in proportion to total activities of all sevices existing at Dinas Bina Marga & Pengairan – Bogor regency. The evaluation result of of this research shows that there are several things which are slipped away from budget calculation done by Dinas Bina Marga & Pengairan – Bogor Regency, among other things is the fact that SPJ reporting was often late due to technical factors in the field with the result that it’s happened financial reporting slowness. Besides that, there has not been computerization accounting system yet in financial statement. Considering that there are many activities dealt with by Dinas Bina Marga & Pengairan – Bogor Regency, it causes supervision cannot be optimal. By accounting computerized, all processes in financial statement arrangement and supervision by the official in implementing budget can be optimized.
Pengendalian Biaya Tenaga Kerja Langsung dalam Peningkatan Efisiensi Biaya Produksi
Authors: Wahyuningsih Diah , Maulidiono M Rifki 
Published: February 2020

Costs planning is a basic common issue faced by manufacturing companies where prior planned costs are being irrelevant with the actual costs, this especially happens with the case of labor costs. Companies must control costs effectively. Cost control can be measured by level of efficiency of previously budgeted cost and the real costs. Level of cost efficiency can be measured by comparing real costs with upcoming standard costs. This study aims to knowing how companies control its direct labor cost in order to increase production costs. The method applied in this study is qualitative descriptive analysis.
The results show that when the company controls labor costs using methods such as finger print attendance to avoid cheating workers, standard procedures for operating machines, and faster production work standard of 51 days, we can conclude that the faster production the more efficient the costs spent by the company for the production process against the overhead costs consisted of water and electrical bills. On the other hand, we can also say that company’s policy towards the level of efficiency is 5%, mean while the actual level of efficiency is 0.43% for one unit production. This means that the cost control of direct labor costs run company still cannot achieve the expected level of efficiency.
Peranan Internal Audit Dalam Pengendalian Internal Piutang Pada PT. Pos Indonesia Persero Cabang Depok
Authors: Fatimatuzzahro Marina , Sudaryanto Edy 
Published: February 2020

Internal Audit functions to assess the results of the activities of an organization. The assessment consists of assessing organizational structure, planned activities, policies, employee performance, and compliance with procedures. Internal Audit is needed in organizations or companies that are engaged in production and services, to direct the company's operations, prevent the use of the system, and protect accounts receivable. Internal audit works independently on the company by conducting checks and evaluations that produce suggestions in the form of improvements to the management and control of the entities examined in this case are receivables.
The purpose of this study was to find out how the role of internal audit, to solve problems and the efforts made in internal control of receivables at PT. Pos Indonesia Persero Depok Branch.
The research method used is descriptive qualitative, by collecting data related to existing problems in the company, in accordance with the basics of the theory studied. Data collected, used to solve existing problems.
The results of the study show that internal audit implementation at PT. Pos Indonesia Persero Depok Branch has been good, so the control of accounts receivable has been running properly. Supervision of the company's performance must continue to be carried out by the internal audit so that there are no violations and improvements to the audit results are carried out according to input from the Internal audit. In addition, the internal audit should understand the activities of the auditee (the audited party), so that in conducting the audit as expected.
Pengaruh Desain Kemasan, Positioning Merek Dan Kekuatan Merek Terhadap Citra Merek
Authors: Widjojo Adi S , V Eva 
Published: February 2020

The purpose of this study were (1) to acquire the influence of packaging design to the brand image Teh Gelas, (2) to know how the influence of brand positioning to the brand image Teh Gelas, (3) to know how the influence of the strength of the brand to the brand image Teh Gelas, and (4) to find out how the effect of packaging design, brand positioning and brand strength altogether to the brand image Teh Gelas.The results showed that the determination coefficient regression model derived from the value adjusted R2 of 0,496 square. This means 49,6% Brand Teh Gelas Orang Tua Group can be explained by the variable packaging design, brand positioning and brand strength of the brand image, while 50,4% could be explained by other variables not included in the model
Analisis Kebijakan Manajemen Keuangan jangka panjang (Studi kasus pada PT Ciputra Development Tbk)
Authors: Pamungkas Rio , Puspitasari Ratih 
Published: February 2020

Kebijakan manajemen keuangan jangka panjang merupakan kebijakan yang berhubungan dengan modal perusahaan. Pendanaan perusahaan dapat berasal dari hutang atau ekuitas yang dimiliki perusahaan. Ekuitas perusahaan dapat berasal dari modal sendiri dan modal pemegang saham atau obligasi.
Tujuan dari penelitian ini yaitu untuk mengetahui kebijakan keuangan jangka panjang pada PT Ciputra Development TBK untuk mengetahui sumber modal yang di gunakan oleh perusahaan; untuk mengetahui kinerja keuangan jangka panjang perusahaan.
Hasil penelitian ini menunjukan bahwa perusahaan lebih dominan menggunakan ekuitas dari pada hutang untuk keperluan modal perusahaan. Hal tersebut ditunjukan oleh rasio DAR yang rata – rata selama 5 tahun hanya mencapai 32,2% artinya modal perusahaan yang dibiayai dengan hutang hanya 32,2% baik hutang jangka panjang dan hutang jangka pendek. Sedangkan rasio DER 67,8% artinya modal perusahaan yang didanai oleh ekuitas sendiri dan dana dari pemegang saham PT Ciputra Development Tbk lebih besar persentasinya dari modal yang memanfaatkan hutang jangka panjang atau jangka pendek
Analisa Suku Bunga Dan Nilai Jaminan Terhadap Resiko Kredit KPR
Authors: Gustaman Muhamad , Rahardjo Bambang 
Published: February 2020

Credit risk is the inability of the customer to pay installments on time or due. This study aims to determine the effect of interest rates and the total value of collateral, on the risk of bad credit.
Data obtained from published financial statements published by IDX with the period of 2013 to 2017. The sampling technique used in this study was purposive sampling. The number of samples is 4 banking companies listed on the Indonesia Stock Exchange. The analytical method used in this study is multiple linear regression, correlation, and coefficient of determination to obtain a comprehensive picture of the relationship between variables one with other variables.
Based on testing the hypothesis by using the statistical t-test and the F test results showed that the interest rate has no effect and is not significant to bad credit, while the guarantee value has a positive and significant effect on bad credit and simultaneously there is a significant influence of interest rates and collateral value on bad credit
Analisis Minat Pada STIE Kesatuan Bogor Dengan Pendekatan Motivasi, Kepribadian Dan Karakteristik Wirausahawan
Authors: Mekaniwati Ani , Setiana Anna 
Published: February 2020

In developed countries the interest to become entrepreneurs is quite large, helping patterns that exist in developed countries where they no longer want to be lower-level people to become entrepreneurs in areas of their interest. The country's economy can be built by growing business in various fields, namely by creating new jobs through entrepreneurship
In this case the Higher Education can be a place to foster and motivate students to have the courage and interest to become an entrepreneur. The problem faced by universities is how to foster interest in entrepreneurship to students so that their chosen career choice after graduation is as entrepreneurs.This study was conducted to measure entrepreneurship interest of STIE Kesatuan Bogor students and to find the the factors that affect such interest from motivation, skills, and education point of views. Survey with questionnaire was the data gathering method and Structural Equation Modeling was deployed for main analysis and diagonal analysis (Suharjo Split) is used to measure the level of interest and the level of interest of STIEK Bogor students for entrepreneurs
Pengaruh Sistem Pengendalian Manajemen Terhadap Peningkatan Performa Proses Kerja Dan Piutang Usaha Pada Perusahaan Pt. Astra International,Tbk-Tso (Studi Kasus Pada Pt Astra International Tbk-Tso Auto2000 Cab.Bogor)
Authors: Rahmat Andy , Jasmadeti Jasmadeti , Herawati Heti 
Published: February 2020

The purpose of this research is to learn and explain about the effect of management control system on the increasing of performance, working process and receivables. Management control system has significant impact in affecting company’s accomplishment and how it runs the productions ahead. It also covers management of receivables in determining credit policies, receivables turnover, and monitoring of receivables aging. Management control system contains supervising of human resources which undeniably important when running the production operational. Human resources give ideas and improvisations on upcoming issues faced by the company to achieve its targets and how it contributes to assist in problem solving.
Based on the study, a conclusion can be made that management control system have significant impacts on supervision of human resources, monitoring activities, human resources performance measurements, performance evaluation, credit policies, receivables turnover and monitoring of receivables aging. The analysis uncovers the causes and obstacles that restricted company from achieving its goals. For instance, receivable turnover in 2014 had experienced a decline of 0.62% from previously 12.97% to 12.35% in 2015. Nonetheless, the average collection period can still be considered effective due to being collected before due date.
Analisis Kebijakan Keuangan Jangka Panjang (Studi Kasus Pada Perusahaan PT. Multistrada Arah Sarana, Tbk)
Authors: Naland Harley , Sukartaatmadja Iswandi 
Published: February 2020

PT Multistrada Arah Sarana, is one of the companies from Indonesia whose products have met the needs of both domestic and overseas. However, in the past 5 years, the company which is often abbreviated as MASA has experienced a decline in sales which has an impact on Indonesia's economic condition. This study is intended to look at what factors cause a decline of the MASA company by looking at the data within a period of 5 years.
Based on the Z-score analysis for the years 2012-2016 obtained a result of 1.80, meaning that it is predicted that MASA has the risk of bankruptcy for some future periods.
Simulating Turbulence-aided Neutrino-driven Core-collapse Supernova Explosions in One Dimension
Authors: Couch Sean M. , Warren MacKenzie L. , O’Connor Evan P. 
Published: February 2020

Abstract
The core-collapse supernova (CCSN) mechanism is fundamentally 3D, with instabilities, convection, and turbulence playing crucial roles in aiding neutrino-driven explosions. Simulations of CCNSe including accurate treatments of neutrino transport and sufficient resolution to capture key instabilities remain among the most expensive numerical simulations in astrophysics, prohibiting large parameter studies in 2D and 3D. Studies spanning a large swath of the incredibly varied initial conditions of CCSNe are possible in 1D, though such simulations must be artificially driven to explode. We present a new method for including the most important effects of convection and turbulence in 1D simulations of neutrino-driven CCSNe, called Supernova Turbulence In Reduced-dimensionality, or STIR. Our new approach includes crucial terms resulting from the turbulent and convective motions of the flow. We estimate the strength of convection and turbulence using a modified mixing-length theory approach, introducing a few free parameters to the model that are fit to the results of 3D simulations. For sufficiently large values of the mixing-length parameter, turbulence-aided neutrino-driven explosions are obtained. We compare the results of STIR to high-fidelity 3D simulations and perform a parameter study of CCSN explosion using 200 solar-metallicity progenitor models from 9 to 120

. We find that STIR is a better predictor of which models will explode in multidimensional simulations than other methods of driving explosions in 1D. We also present a preliminary investigation of predicted observable characteristics of the CCSN population from STIR, such as the distributions of explosion energies and remnant masses.
The Megamaser Cosmology Project. XI. A Geometric Distance to CGCG 074-064
Authors: Pesce D. W. , Braatz J. A. , Reid M. J. , Condon J. J. , Gao F. , Henkel C. , Kuo C. Y. , Lo K. Y. , Zhao W. 
Published: February 2020

Abstract
As part of the survey component of the Megamaser Cosmology Project, we have discovered a disk megamaser system in the galaxy CGCG 074-064. Using the Green Bank Telescope and the Very Large Array, we have obtained spectral monitoring observations of this maser system at a monthly cadence over the course of two years. We find that the systemic maser features display line-of-sight accelerations of ∼4.4 km s−1 yr−1 that are nearly constant with velocity, while the high-velocity maser features show accelerations that are consistent with zero. We have also used the High-Sensitivity Array to make a high-sensitivity very long baseline interferometric map of the maser system in CGCG 074-064, which reveals that the masers reside in a thin, edge-on disk with a diameter of ∼1.5 mas (0.6 pc). Fitting a three-dimensional warped disk model to the data, we measure a black hole mass of

and a geometric distance to the system of

Mpc. Assuming a cosmic microwave background-frame recession velocity of 7308 ± 150 km s−1, we constrain the Hubble constant to

(stat.) ± 1.4 (sys.) km s−1 Mpc−1.
Two-temperature Radiative Hot Accretion Flow around Neutron Stars
Authors: Bu De-Fu , Qiao Erlin , Yang Xiao-Hong 
Published: February 2020

Abstract
Numerical simulations of radiative two-temperature hot accretion flows (HAFs) around Neutron stars (NSs) are performed. We assume that all of the energy carried by the HAF around a NS will be thermalized and radiated out at the surface of the NS. The thermal photons will propagate outwards radially and cool the HAF via Comptonization. We define

as the mass accretion rate at the surface of the central object in unit of Eddington accretion rate (

, with L
Edd and c being Eddington luminosity and speed of light, respectively). When

is lower than ∼10−4, the cooling of the HAF is not important and outflows are very strong. When

, cooling becomes important and outflows are significantly weak. In the range

, the HAFs transients from a strong outflow phase to a very weak outflow phase with increase of

. The properties of the HAF around a NS are also compared with those of the HAF around a BH. We find that with a similar

, the dynamical properties of the HAF around a NS are quite similar as those of the HAF around a BH. However, the emitted spectrum of a HAF around a NS can be quite different from that of a HAF around a BH due to the presence of a thermal soft X-ray component coming from the surface of the NS.
Thermodynamics of Dipolarization Fronts of Magnetic Reconnection in Anisotropic Plasma: MMS Observations and Resistive Double-polytropic MHD Simulations
Authors: Teh Wai-Leong , Zenitani Seiji 
Published: February 2020

Abstract
Dipolarization fronts (DFs) of magnetic reconnection are a transient field structure accompanied with a sharp increase of magnetic field component normal to plasma sheet and a high-speed plasma flow. The thermodynamics of DFs in the anisotropic plasma, which have not been studied so far, are investigated in this paper using two-dimensional, resistive magnetohydrodynamic simulations with double-polytropic energy laws in which two polytropic exponents, γ
∥ and

, are used as parameters to describe various thermodynamic conditions. The subscripts ∥ and

denote, respectively, directions parallel and perpendicular to the local magnetic field. Four different types of DFs observed by the Magnetospheric Multiscale Mission (MMS) in the plasma sheet of the Earth's magnetotail are presented—namely, (1) both temperatures T
∥ and

decrease; (2) both T
∥ and

increase; (3) T
∥ decreases while

increases; (4) T
∥ increases while

decreases. By using four different pairs of γ
∥ and

, these four types of DFs can be reproduced, where the thermodynamics of Type-4 DF may correspond to the double-adiabatic Chew–Goldberger–Low conditions. It is concluded that the thermodynamic condition is seen to resemble most closely an adiabatic process for Type-1, -2, and -4 DFs, but to an isothermal process for Type-3 DF.
« L’œil électrique » et « la torpille volante » : pistes pour une histoire du drone à partir de l’histoire télévisuelle
Authors: Weber Anne-Katrin 
Published: February 2020

Cet article propose d’étudier l’histoire des drones par le biais de l’histoire de la télévision. S’intéressant plus précisément aux échanges entre les domaines militaire et civil, sa focale s’éloigne d’une étude stricte des drones pour embrasser une approche d’histoire des médias et d’archéologie télévisuelle. Dans cette perspective « élargie » de l’histoire de la télévision, il porte son attention sur les dispositifs télévisuels non institutionnels ; ceux-ci ne participent pas à la définition du mass media diffusant un programme régulier dans les espaces domestiques, mais sont du ressort de domaines relativement négligés par l’historiographie, à savoir le militaire et l’industrie. Le double déplacement – des drones vers la télévision et de la télévision institutionnelle vers la télévision militaire et industrielle – permet de cartographier la circulation des pratiques et des techniques et de souligner la perméabilité des champs militaire et civil, souvent séparés au sein du débat actuel. L’article s’intéresse en particulier à l’imaginaire d’une technologie « sans hommes » qui se retrouve autant dans les discours sur les drones que sur la télévision industrielle. Alors que les deux systèmes sont fortement tributaires des assemblages homme-machine, les discours les concernant mettent en avant une technologie automatisée, voire autonome. Ensuite, l’analyse de la fonctionnalité de l’image télévisuelle militaro-industrielle offre une autre manière de penser les liens entre des pratiques militaires et civiles. Pour cela, l’article recourt à la notion d’« images opérationnelles » (Farocki 2004) qui permet d’appréhender les images télévisuelles non pas en tant que représentations mais en tant qu’instruments. Lorsque voir signifie faire, la destruction et la production deviennent des opérations qui s’apparentent.
« All you need is love » ? La psychothérapie guérit-elle par l’amour ?
Authors: Schmid Peter F. , Alleaume Baptiste 
Published: February 2020

L’amour est « partout ». Rien ne nous meut ni ne nous occupe autant que l’amour dans ses multiples significations. S’efforcer de comprendre ce que signifie exactement l’amour dans nos relations interpersonnelles, dans notre activité professionnelle, dans la vie privée, l’art, la philosophie et l’éthique, dans la foi etc., tout cela remplit des livres, des vies, l’histoire. Il semblerait qu’il s’agisse d’un effort sans limite pour comprendre sa signification existentielle, sa force, son plaisir, ses menaces. Nombreux sont les théoriciens d’orientation humaniste et existentielle qui considèrent l’amour comme l’élément de guérison ou de qualité de la psychothérapie. D’autres s’opposent et mettent en garde contre l’utilisation de ce mot ambigu pour décrire une relation qui devrait être aussi clairement définie que possible et préfèrent donc une terminologie universitaire. Mais la question va bien au-delà de la terminologie et touche à la nature d’une psychothérapie par la relation. L’amour joue-t-il un rôle dans la psychothérapie ? Et si c’est le cas, quel genre d’amour ? Et comment cela « fonctionne-t-il » ? Est-il adéquat d’aimer un client ? Est-ce bien l’amour qui guérit en thérapie? L’amour est-il au cœur de ce qu’est la thérapie, la facilitation, la « guérison » ? Ou bien s’agit-il simplement d’une façon naïve, superficielle voire nuisible de comprendre l’amour comme agent thérapeutique ? Comment l’amour (thérapeutique) est-il lié au comportement prosocial, à l’altruisme, à l’altérité, à l’intégrité, à la présence, à l’empathie, au regard positif inconditionnel, aux soins, à la réciprocité, au dialogue, au devenir ensemble, à la conscience du corps, à la séduction sexuelle, etc. J’essaierai de donner une analyse approfondie de la question et une description de ma position personnelle sur le rôle que l’amour joue dans la psychothérapie, celle qui est centrée sur la personne en particulier. Ce texte est une version révisée des présentations faites au Symposium européen PCE Symposium Lausanne 2016 et à la Conférence mondiale PCE 2016 à New York.