bluuebunny/crossref_metadata_2025_split huggingface dataset:
Manajemen Laba di Sekitar Peristiwa Penawaran Saham Tambahan
Authors: Vernando Andreas , Sumaryanto Sumaryanto 
Published: May 2020

Penawaran saham tambahan merupakan determinan perusahaan melakukan manajemen laba (Teoh et al., 1998b; Rangan 1998; Shivakumar 2000; Kim dan Park 2005; Cohen dan Zarowin 2010). Akan tetapi, hasil penelitian sebelumnya tidak selaras dengan hasil penelitian Ball and Shivakumar (2008). Ball and Shivakumar (2008) berargumen bahwa perusahaan tidak melakukan manajemen laba sebelum melakukan penawaran saham perdana karena terdapat regulasi yang baik di US dan UK. Mekanisme pengawasan yang kuat seperti di US dan UK mungkin tidak berlaku di Indonesia. Cheung et al., (2014) menggunakan instrumen survey untuk menilai kualitas praktik tata kelola perusahaan di Asian Emerging Markets. Hasil penelitian Cheung et al., (2014) menyajikan bukti bahwa Indonesia merupakan negara yang memiliki Indeks Tata Kelola Perusahaan paling buruk di antara China, Hongkong, Thailand dan Pilipina. Perbedaan penelitian ini dengan penelitian sebelumnya ialah selain menggunakan analisis uji beda, penelitian ini menggunakan analisis regresi guna mendapatkan hasil yang lebih komprehensif. Penelitian ini menggunakan alat analisis wilcoxon signed rank test untuk membandingkan manajemen laba akrual dan real sebelum dan setelah penawaran saham tambahan. Selain itu, penelitian ini menggunakan analisis regresi berganda untuk mendeteksi apakah peristiwa saham tambahan berpengaruh terhadap manajemen laba dengan menyertakan variabel determinan yang lain. Hasil uji beda menunjukkan bahwa perusahaan menggunakan manajemen laba akrual dan real pada saat peristiwa saham tambahan. Untuk mendapatkan gambaran hasil yang lebih kokoh (robust), penelitian ini menggunakan analisis regresi berganda. Hasil analisis regresi berganda menyediakan bukti yang serupa yakni perusahaan menggunakan manajemen laba akrual dan real pada saat peristiwa saham tambahan, setelah mengontrol variabel determinan yang lain. Kata Kunci: SEO; Manajemen Laba Akrual; Manajemen Laba Real
Pengaruh Rasio Lancar, Perputaran Kas dan Perputaran Persediaan terhadap Profitabilitas
Authors: Mesrawati Mesrawati , Tiosandy Yosemarine , Silvia Silvia , Cindy Cindy , Rezcintami Merlinvia , Lonika Tasya 
Published: May 2020

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh rasio lancar, perputaran kas, dan perputaran persediaan terhadap profitabilitas pada subsector Food And Beverages yang terdaftar di BEI periode 2012-2017, baik secara parsial maupun simultan. Metode penelitian yang digunakakan ini adalah pendekatan deskriptif kuantitatif. Populasi penelitian ini adalah perusahaan subsector Food And Beverages yang terdaftar di Bursa Efek Indonesia tahun 2012-2017 berjumlah 19 perusahaan dan sampel ini adalah 12 perusahaan dengan teknik purposive sampling. Teknik analisis data ini adalah analisis regresi linear berganda. Hasil penelitian menunjukkan bahwa secara parsial, rasio lancar, dan perputaran persediaan mempunyai pengaruh terhadap profitabilitas sedangkan perputaran kas tidak mempunyai pengaruh terhadap profitabilitas. Dan secara simultan rasio lancar, perputaran kas, dan perputaran persediaan mempunyai pengaruh terhadap profitabilitas. Koefisien determinasi menunjukkan sebesar 0,656 yang berarti 65,6% profitabilitas dapat dijelaskan variabel independen yang terdiri dari rasio lancar, perputaran kas, dan perputaran persediaan dan sisanya sebesar 34,4% profitabilitas dijelaskan variabel lain yang tidak dimasukkan dalam model penelitian. Kesimpulan penelitian ini adalah hanya rasio lancar dan perputaran persediaan berpengaruh signifikan terhadap profitabilitas pada subsector Food And Beverages yang terdaftar di BEI periode 2012-2017.Kata Kunci : Rasio Lancar, Perputaran Kas, Perputaran Persediaan, Profitabilitas
Conséquences de la rationalisation de la production porcine sur les qualités des viandes
Authors: LEBRET B. 
Published: May 2020

Le porc est la viande la plus consommée en France actuellement. La production nationale a doublé depuis les années 60, grâce à la mise en place d’un plan de rationalisation de la production. Les performances techniques des élevages (prolificité, vitesse de croissance, proportion de tissus maigres des carcasses) ont fortement progressé, grâce aux importants progrès réalisés en génétique, en nutrition animale et dans la conduite des élevages. Ces gains de productivité ont permis de répondre à la demande croissante pour une viande de plus en plus maigre à un prix compétitif. Cependant, l’élevage porcin rationalisé est maintenant jugé responsable d’une détérioration de la qualité des produits proposés aux consommateurs.
Après une présentation des composantes de la qualité des carcasses et des viandes de porc, l’article fait le point sur l’effet de l’accroissement de la productivité sur ces qualités. Les faits majeurs sont l’augmentation de la teneur en muscle des carcasses, ainsi que l’identification de gènes à effet majeur sur la qualité de viande (HAL et RN) et l’éradication des allèles défavorables n (dans les lignées maternelles) et RN-. L’indice de qualité de viande, seul critère de qualité inclus dans les programmes de sélection, est resté globalement stable depuis 20 ans dans les races contrôlées, conformément à l’objectif fixé. Une évaluation du progrès génétique réalisé en race Large White depuis 1977 montre une réduction du pH ultime et du rendement à la cuisson des viandes, alors que le taux de lipides intramusculaires, composante favorable aux propriétés sensorielles, est resté stable. L’aptitude à la transformation en produits secs de la bardière s’est dégradée, toutefois ce défaut peut être corrigé en partie par une alimentation appropriée distribuée aux animaux. En conclusion, la rationalisation de la production porcine a permis d’améliorer les qualités des carcasses, sans entraîner de dégradation majeure des qualités des viandes dans les races utilisées en production standard, voire de les améliorer dans les lignées où la fréquence des allèles n et RN- était élevée.
Diversification, domestication et qualité des produits aquacoles
Authors: FAUCONNEAU B. 
Published: May 2020

La diversification en aquaculture, qu’elle soit liée au système, à l’espèce ou au produit, nécessite une gestion parallèle de la qualité des produits. Cet article fait le point sur les démarches qui ont été ou sont mises en œuvre pour accompagner la domestication de nouvelles espèces de poisson (carpe, saumon, poisson-chat, bar, poissons plats). Il passe également en revue les informations disponibles sur les principales caractéristiques des produits susceptibles d’être exploitées dans une démarche générique sur la qualité des produits en accompagnement de la diversification.
La première démarche vise à acquérir une connaissance générale du produit, à identifier ses caractéristiques spécifiques, à élaborer une mesure simplifiée de la qualité globale du produit et/ou des caractéristiques spécifiques et, enfin, à rechercher les conditions optimales pour l’expression de ces caractéristiques spécifiques. Cette dernière étape pourrait être optimisée en mettant en œuvre des approches multifactorielles permettant de hiérarchiser les effets des différents facteurs testés sur la qualité.
Une seconde démarche est mise en œuvre si la domestication induit des modifications des caractéristiques du produit préjudiciables à sa valorisation. Ces défauts sont semblables à ceux observés dans d’autres filières animales (état d’engraissement, défaut de texture ou de jutosité), d’autres sont spécifiques (pigmentation, off-flavor). Le défaut observé est caractérisé de manière objective et sa prévalence est mesurée, ce qui permet de poser des hypothèses sur son déterminisme, le plus souvent complexe. Des approches épidémiologiques (enquête), multifactorielles et statistiques permettent d’évaluer les principaux facteurs impliqués et d’envisager une démarche globale de contrôle du défaut de qualité.
Une démarche complémentaire peut être élaborée à partir des données de la littérature. Elle s’appuierait, d’une part, sur une carte d’identité de l’espèce candidate (biologie, écologie, position phylogénique) permettant de positionner d’une manière globale l’espèce dans un groupe d’espèces déjà caractérisées et, d’autre part, sur des typologies pour chacune des caractéristiques de qualité permettant de prédire les principales qualités organoleptiques du produit considéré. Les typologies, classification ou lois générales existantes doivent toutefois être améliorées pour répondre à cet objectif.
KOMPETENSI KEPRIBADIAN GURU PPKN MELALUI KETELADANAN DAN IMPLIKASINYA TERHADAP PEMBENTUKAN KARAKTER DISIPLIN SISWA (STUDI DI SMP NEGERI 1 MOJOLABAN KABUPATEN SUKOHARJO)
Authors: Susanti Nur Indah Dwi , Hartanto Rima Vien Permata , Muchtarom Mohammad 
Published: May 2020

<p><em>The objectives of research were (1) to find out the forms of modelling in Personality Competency of Civic Education teacher in SMP Negeri 1 Mojolaban, and (2) to find out the implication of Civic Education teacher’s modelling to creating the students’ discipline character in SMP Negeri 1 Mojolaban. This research employed a qualitative research approach, with descriptive qualitative research type. Data source derived from informant, place, event, and document. The sampling technique used was purposive sampling one. Techniques of collecting data used were interview, observation, and document analysis. Data validation was carried out using data and method triangulations. Data analysis was conducted using an interactive model of analysis. Considering the result of research, the following conclusions could be drawn. (1) The forms of role model in personality competency of Civic Education teacher were as follows: The personality of a disciplined teacher, democratic, patient, tolerant, broad-insight teacher personalities. (2) The implication of Civic Education teachers to the creation of students’ discipline character was as follows: the students could receive and imitate one of Civic Education teachers’ modelling, indicated with their coming early to classroom when the lesson began, students completing school attribute and uniform, students attending the lesson in the classroom and no truancy, students always attending flag ceremony, and maintaining the cleanliness at school. However, role model is the most decisive factor in creating the students’ discipline; it could be seen from the students showing the discipline character only in the classroom Civic Education teachers class VII while the other teacher’s class had not shown the discipline character yet. </em></p><p><em> </em></p><strong><em>Keywords:</em></strong><em> Personality Competency, Civic Education, Modelling, Discipline Chara</em>
PENGUATAN CIVIC LITERACY DALAM PEMBELAJARAN DEMOKRASI DAN PEMILU DAN IMPLIKAISNYA TERHADAP CIVIC ATITUDE MAHASISWA
Authors: Yuliadari Erna , Rusnaini Rusnaini , Ariana Yudi 
Published: May 2020

<p><em>The level of literacy of the students in the subjects of democracy and elections are still low. Civic literacy became a prosecution along with the advances and advances in technology and the current globalization. This research aims to map out the civic literacy students, knowing the strategy of strengthening civic literacy in learning democracy and elections as well as to know the implications of the strengthening of civic literacy against civic atitude students. The methods used in this research in the form of qualitative descriptive. The data source used is the quisioner, interviews, observation, documents and studies supported by Focus Group Discussion (FGD). Location research in the civic education study programs Faculty of teacher training and the education. Research results showed civic literacy students relating to problems – problems or issues – issues in democracy and elections are lacking it is seen when a student performs an analysis of the outstanding issues and develop in the public good of the mass media both print and social media, students can not provide an analysis of those issues because the student is not at all know those issue</em></p><p> </p><p><strong><em>Keywords:</em></strong><strong> </strong><em>civic literacy, democracy and elections, civic atitude</em></p>
PERAN PEMERINTAH DALAM MENGUPAYAKAN HAK ATAS UPAH YANG LAYAK BAGI PEKERJA (STUDI PADA DINAS TENAGA KERJA DAN PERINDUSTRIAN KOTA SURAKARTA)
Authors: Wulandari Wulandari , Rejekiningsih Triana , Nuryadi Muhammad Hendri 
Published: May 2020

<p><em>This research has aims to know: 1) employee’s, entrepreneur’s, and government’s perception about proper payment, 2) Government’s role, labor offices and industrial, strives for proper payment, 3) problem and government’s problem solve to strive proper payment.</em></p><p><em>This research used qualitative research method with purposive sampling technique. Data collecting technique which is used are observation, interview and documentation. Trustworthiness of the Data which is used is source of the data triangulation and triangulation method. The data analysis of the research used interactive analysis method.</em></p><p><em>The results of the research show that: 1) there are some of differences perception between employee, entrepreneur, and government on proper payment. Employees have a hunch that proper payment is payment which appropriate with their requirement. According to entrepreneur’s point of view, proper payment is payment which is agreed by both of employees and entrepreneur. Whereas, according to government’s proper payment is payment which appropriate with requirement based on KHL calculation. 2) Surakarta Labor Offices and industrial’s role about minimum payment are; a) payment minimum calculation, b) suggesting to Regent or Mayor, c) doing monitoring, d) giving punishment. Whereas in the principal structure and payment scale; a) giving training and socialization, b) doing monitoring, c) giving punishment. 3) problems ; a) entrepreneur’s less understanding about structure and payment scale, b)there is entrepreneur which is burdened and do not arrange the structure and payment scale. Problem solutions; a) giving socialization and training to entrepreneur, b) giving administration punishment to the entrepreneur which do not arrange the structure and payment scale. </em></p><p><em> </em></p><em>Keywords: authority, payment, employees, labor offices and industrial.</em>
Method and Mechanism of Regulating Rheological Properties of Water-Based Drilling Fluid by High-Frequency and High-Voltage Alternating Current Electric Field
Authors: Huang Weian , Lei Ming , Wang Jingwen , Lv Kaihe , Jiang Lin , Zhao Hailong , Chen Weiqing 
Published: May 2020

Summary
The rheology of drilling fluid is commonly regulated by chemical methods. In this work, a physical method of a high-frequency and high-voltage alternating current (AC) electric field to regulate the rheological properties of water-based drilling fluid is established. The effects of the electric field on the continuous phase and dispersed phase, as well as two kinds of water-based drilling fluids, were investigated, and the response relationship among rheological properties modeled by Bingham and Herschel-Bulkley (H-B) models and electric-field parameters was explored. Results showed that water conductivity increased when voltage reached 4 kV, whereas it was restored to the original state after 3 hours in the absence of an electric field, showing a memory effect. The effect was also observed on bentonite suspension, whose plastic viscosity increased with the aid of an electric field and decreased over time. Voltage showed the greatest effect on bentonite-suspension viscosity, followed by frequency and pulse-width ratio. Under the condition of voltage of 5 kV, frequency of 5 kHz, and pulse-width ratio of 80%, there was a maximum increase of 50% in viscosity. The addition of salts caused bentonite-suspension flocculation, and electric field reduced the consistency coefficient and relieved flocculation state. When polymers were incorporated in bentonite suspension, the electric field could decrease the adsorption amount between clay particles and polymeric additives such as amphoteric and acrylamide-based polymers. For two typical drilling fluids, the voltage of an introduced electric field was the main controlling factor to change the rheological properties; their plastic viscosity and consistency coefficient both started to increase when voltage reached 4 kV.
Evaluation of a three-phase implementation program in enhancing e-mental health adoption within Indigenous primary healthcare organisations
Authors: Raphiphatthana Buaphrao , Sweet Michelle , Puszka Stefanie , Dingwall Kylie , Nagel Tricia 
Published: May 2020

Abstract
Background: A three-phase implementation program was carried out to support Indigenous primary healthcare organisations in Australia to integrate e-mental health approaches into the day-to-day practice. The present study aimed to evaluate the process and the effectiveness of the program. Methods : A concurrent triangulation design was employed to collect and compare quantitative and qualitative data from organisations that participated in the implementation program (case studies) to those that participated in training only (non-case studies). Quantitative methods, i.e., t-tests and descriptive statistics, were used to measure outcomes relating to the frequency of e-mental health usage and levels of organisational readiness. Qualitative data were analysed separately, using theoretical thematic analysis, to gain an in depth understanding of the implementation process. The findings were integrated and interpreted within the implementation science literature.Results : The case studies evidenced greater use of e-mental health approaches than the non-case studies. They also demonstrated increased organisational readiness over the course of the implementation program. The program helped organisations to work and improve on essential aspects within the organisation so that they better supported e-mental health adoption. The key areas addressed were Information Technology resources and infrastructure, leadership and support, policy and protocols around e-mental health utilisation and its integration into practice.Conclusions : By addressing and improving essential aspects relating to e-mental health implementation, the program helped organisations to increase organisational readiness and enhanced uptake of e-mental health approaches.
Association Between Charlson Comorbidity Index and Complications of Endoscopic Resection of Gastric Neoplasms in Elderly Patients
Authors: Kim Sunmin , Kim Dong Hyun , Park Seon-Young , Park Chang Hwan , Kim Hyun Soo , Choi Sung Kyu , Rew Jong Sun 
Published: May 2020

Abstract
Background: Although endoscopic resection is safe and effective for gastric epithelial neoplasms, information is limited on its efficacy and safety in extremely elderly patients who have various comorbidities. Further, the relationship between comorbidities and complications of endoscopic resection is not well established. Therefore, we aimed to evaluate the efficacy and safety of endoscopic resection of gastric epithelial neoplasms in extremely elderly patients. Methods: From October 2008 to December 2017, 4475 consecutive patients underwent endoscopic resection of gastric epithelial neoplasms. Among them, 242 were 75 years or older. We assessed Charlson comorbidity index (CCI) scores, procedural outcomes, and procedure- and sedation-related complications related to endoscopic resection. Results: Mean patient age was 78.7 ± 3.2 years. Of the 242 patients, 124 (51.2%) had low-grade dysplasia and 112 (46.3%) had adenocarcinoma. The most common comorbidity was hypertension (55.4%), followed by diabetes (23.1%). The mean CCI score was 1.67 ± 1.43. Sixty patients (24.8%) had a CCI score ≥ 3. During the procedure, 10 (4.1%) patients had desaturation that recovered by flumazenil use with mask (n=2) or Ambu bag (n=3) ventilation. During subsequent admission, atelectasis or pneumonia occurred in 45 (18.6%) patients, post-procedural bleeding in 12 (5.0%), and perforation in 3 (1.2%). Respiratory complications were more common in patients with a CCI score ≥ 3 (20/60, 33.3%) than in those with a CCI score < 3 (25/182, 13.7%, P=0.002). Conclusions: CCI score is related to respiratory complications of endoscopic resection in extremely elderly patients. Endoscopic resection must be performed cautiously, particularly in elderly patients with a high CCI score, to prevent respiratory complications.
Healthy adult vegetarians have better renal function than matched omnivores: a cross sectional study in China.
Authors: Xu Kaijie , Cui Xueying , Wang Bian , Tang Qingya , Cai Jianfang , Shen Xiuhua 
Published: May 2020

Abstract
Background Appropriate diet is an important determinant of kidney health. However, the association between vegetarian diets and renal function is unclear. Object We aimed to study the association between vegetarian diets and renal function in healthy adults. Design A total of 269 vegetarians (aged 34.5±8.7 years) and 269 sex- and age-matched nonvegetarian omnivores were enrolled in this cross-sectional study. Basic characteristics as well as daily dietary intakes were assessed by face-to-face interviews. Blood samples were collected, and renal function was assessed by measuring blood urea nitrogen (BUN), creatinine (Cr), uric acid (UA) and estimated glomerular filtration rate (eGFR). Blood pressure, fasting blood glucose and blood lipid profiles were also assessed. Results The average age of the vegetarians was 35.4±8.6 years, 82.2% of whom were female. We evaluated the association between vegetarian diets and renal function by using multivariate analysis. Compared with omnivores, vegetarians had lower BUN (β= -0.63, 95% CI: -0.88 to -0.38), SCr (β= -2.07, 95% CI: -4.21 to -0.061), UA (β= -15.17, 95% CI: -27.81 to -2.53) and higher eGFR levels (β= 4.09, 95% CI: 0.23 to 7.96) after adjusting for sex, age, BMI, physical activity, alcohol consumption, smoking status, LDL, HDL, systolic pressure and fasting blood glucose. Further analysis of food composition and renal function showed that dietary fiber intake was significantly negatively associated with BUN [β= -0.02, 95% CI:(-0.03, 0.00)], SCr [β= -0.14, 95% CI:(-0.25, 0.04)], and UA [β= -0.72, 95% CI:(-1.36, 0.07)] and positively associated with eGFR [β= 0.20, 95% CI:(0.00, 0.40)]. Conclusions Healthy adult vegetarians have better renal function than omnivores, and the higher dietary fiber intake associated with vegetarian diets may contribute to the protective effect on renal function.