bluuebunny/crossref_metadata_2025_split huggingface dataset:
Analisis Manajemen Laba Pada Laporan Keuangan Perbankan Syariah
Authors: Rohmaniyah Alfiyatur , Khanifah Khanifah 
Published: March 2020

Abstract
This study aims to analyze earnings management in Islamic banking financial statements (studies on Indonesian Islamic Commercial Banks 2015-2017).in this study the data used is secondary data and uses the 2015-2017financial report at annualreport. The sampling method in this study was purposive sampling with a total of 13 Indonesian Islamic Commercial Banks. The data analysis method used is the discretionary accrual approach, descriptive statistical analysis, multiple regression analysis. The test results that have been carried out during the observation period are in the indexed Islamic Commercial Banks to practice earnings management in the financial statements. This is evidenced by the results of the discretionary accrual (DA) for three years which are negative and positive, discretionary accrual (DA) which has been analyzed has an average below zero,in other words the average DA value is negative, this means Indonesian Islamic Commercial Banks In 2015-2017, earnings magement was carried out by reducing the profit rate.
Keywords: earnings management and discretionary accrual.

Abstrak
Penelitian ini bertujuan untuk mengalisis manajemen laba pada laporan keuangan perbankan syariah (studi pada Bank Umum Syariah IndonesiaTahun 2015-2017). Dalam penelitian ini data yang digunakan adalah data sekunder dan menggunakan laporan keuangan periode 2015-2017 di annualreport. Metode pengambilan sampel dalam penelitian ini adalah purposive sampling. Dengan jumlah sebanyak 13 Bank Umum Syariah Indonesia. Metode analisis data yang digunakan adalah pendekatan discretionary accrual, analisis deskriptif statistik, analisis regresi berganda. Hasil pengujian yang telah dilakukan selama periode pengamatan yaitu pada Bank Umum Syariah terindekasi melakukan praktik manajemen laba dalam laporan keuangan. Hal ini dibuktikan dengan hasil Discretionary Accrual (DA) selama tiga tahun yang bernilai negatif dan positif, Discretionary Accrual (DA) yang telah dianalisis memmiliki rata-rata di bawah angka nol, dengan kata lain nilai DA rata-rata bernilai negatif, hal ini berarti Bank Umum Syariah Indonesia Pada tahun 2015-2017 melakukan manajemen laba dengan cara menurunkan angka laba.
Kata Kunci: manajemen laba dan discretionary accrual.
Analisis Laporan Keuangan Dalam Menilai Kesehatan Kinerja Keuangan Perusahaan Pada Pt. Bank Perkreditan Rakyat (BPR) Jateng Tahun 2013-2017
Authors: Nurullasari Haninditya , Yusroni Nanang , Astuti Ernawati Budi 
Published: March 2020

Abstract
This study aims to determine the level of soundness of the company's financial performance from PT. BPR in 2013-2017 using ratio analysis of capital, profitability and liquidity factors. The data analysis technique used is a quantitative descriptive analysis technique. Based on the results of data analysis and discussion shows that the financial health performance of PT. Central Java Rural Banks (BPR) in 2013-2017 viewed from the capital factor if calculated using the CAR ratio can be categorized as HEALTHY. When viewed from the profitability factor and calculated using the ROA ratio it is also categorized HEALTHY, but when seen the BOPO ratio of PT. Central Java Rural Bank in 2015-2017 is categorized as NOT HEALTHY because the resulting ratio is too high so it is inefficient. While the health level is seen from the liquidity factor of PT. Central Java Rural Bank is categorized as HEALTHY.

Keywords: Soundness, Capital Adequacy Ratio (CAR), Return On Assets (ROA), Operating Expenses Against Operating Income (BOPO), Cash Ratio, Loan to Deposit Ratio (LDR)

Abstrak
Penelitian ini bertujuan untuk mengetahui tingkat kesehatan kinerja keuangan perusahaan dari PT. BPR Jateng Tahun 2013-2017 dengan menggunakan analisis rasio dari faktor permodalan, rentabilitas dan likuiditas. Teknik analisis data yang digunakan adalah teknik analisis deskriptif kuantitatif. Berdasarkan hasil analisis data dan pembahasan menunjukkan bahwa kesehatan kinerja keuangan PT. Bank Perkreditan Rakyat (BPR) Jateng pada tahun 2013-2017 dilihat dari faktor permodalan apabila dihitung dengan menggunakan rasio CAR dapat dikategorikan SEHAT. Jika dilihat dari faktor rentabilitas dan dihitung dengan menggunakan rasio ROA juga dikategorikan SEHAT, namun apabila dilihat rasio BOPO PT. Bank Perkreditan Rakyat Jateng tahun 2015-2017 dikategorikan TIDAK SEHAT karena rasio yang dihasilkan terlalu tinggi sehingga tidak efisien. Sedangkan tingkat kesehatan dilihat dari faktor likuiditas PT. Bank Perkreditan Rakyat Jateng dikategorikan SEHAT.

Kata Kunci : Tingkat Kesehatan, Capital Adequacy Ratio (CAR), Return On Assets (ROA), Beban Operasional Terhadap Pendapatan Operasional (BOPO), Cash Ratio, Loan to Deposit Ratio (LDR)
Analisis Pengaruh Kualitas Produk dan Promosi terhadap Keputusan Pembelian Produk Kartu Seluler Indosat
Authors: Yanto Agus Fitri 
Published: March 2020

Abstract
This research was conducted to determine product quality and promotion effect on the purchasing decision to Indosat cellular card products. The F test results = 10.457 (0,000
Bio-Electro-Fenton: a novel method for treating leachate in Da Phuoc Landfill, Vietnam
Authors: Linh Ho Nhut , Ho Hai Truong Nam 
Published: March 2020

Introduction: Leachate is a noticeable pollution problem because it contains a considerable amount of persistent organic pollutants (POPs). If leachate isn’t treated thoroughly, its leak will negatively affect the environment. Therefore, appropriate treatment technologies are required to remove them. Bio-Electro-Fenton (BEF) is a new method using microorganisms such as electrolytes to convert chemical energy into electricity to help create H2O2 support advanced oxidation process (AOPs). The potentiality of the applicability of BEF technology as a pretreatment step for leachate from Da Phuoc landfill (operation time > 12 years), Ho Chi Minh City. Methods: The BEF pilot scale model (30 x 10 x 10 cm) is divided by a proton exchange membrane (PEM) (Nafion®112) into two chambers (anode and cathode). Cathode chamber used a graphite electrode, the anode chamber used a carbon fabric electrode. The experiments aimed to determine the optimal conditions of parameters affecting the BEF system by determining the efficiency of COD removal and BOD5/COD ratio in leachate. Results: At optimal conditions of the model including pH 3, [Fe2+] = 4g/L, current intensity = 1A, reaction time 60 minutes and airflow = 12 L/min, as a result COD was reduced by 68.2% from 4950 mgO2/L to 1574.1 mgO2/L, the ratio of BOD5/COD = 0.1. Conclusion: The study result showed that Bio-electro-Fenton process is effective for wastewater with high concentrations of pollutant and difficult to treat as leachate, suggesting that the appropriate method for pre-treatment processes support the thorough elimination of pollutants.
Methanol Poisoning and Its Treatment
Authors: Najari Fares , Baradaran Ideh , Najari Dorsa 
Published: March 2020

Background: Methanol is a toxic alcohol found in illegal liquor, and its poisoning may cause death if not treated timely and properly. In 2018, methanol toxicity in Iran increased dramatically. Regarding the high prevalence of methanol toxicity, its high mortality rate, and the cost of treatment as well as the importance of timely diagnosis in the treatment of this condition, we decided to review methanol toxicity, its signs, symptoms, diagnosis, and treatment.Evidence Acquisition: We searched for articles on reliable databases such as Embase and Medline from January 2018 to May 2018 using the following keywords: “methanol,” “toxic alcohol,” and “ethanol toxicity treatment.”Results: This review discusses how to diagnose methanol toxicity by using clinical signs and symptoms and laboratory examinations; it also suggests new treatments. Meanwhile, we provide alternatives for diagnosis in case of shortages of tests in the emergency department.Conclusion: Diagnosis of ethanol toxicity due to non-specific signs and symptoms, late patient’s referral, and lack of proper history-taking can be very difficult and delay the onset of treatment. There is also no clear scientific evidence as to whether ethanol or fomepizole should be used as the first choice of therapy for methanol toxicity because there is no direct comparison between these two antidotes regarding their effectiveness and safety. The appropriate antidote is chosen depending on the availability, cost, accessibility of hemodialysis, and the physician’s experience. If the therapist does not have enough experience, it is easier to use fomepizole.
КОМУНІКАТИВНА КОМПЕТЕНТНІСТЬ У ПОЛІТИЧНОМУ ДИСКУРСІ (НА ПРИКЛАДІ ОФІЦІЙНИХ СТОРІНОК НАРОДНИХ ДЕПУТАТІВ У СОЦІАЛЬНІЙ МЕРЕЖІ «ФЕЙСБУК»)
Authors: Sashchuk T. 
Published: March 2020

<div><em>The article presents the results of the study of the communicative competence of the politicians on the basis of the analysis of their messages on their official pages of the Facebook social network. The research used the following general scientific methods: descriptive and comparative, as well as analysis, synthesis and generalization. The quantitative content analysis method with qualitative elements was used to distinguish the peculiarities of information messages that provide communication of the deputies of Verkhovna Rada (Ukrainian Parliament) on their official Facebook pages. Information messages have been analyzed by the following three criteria: subject matter, structure and language.</em></div><p> </p><p><em>For the first time the article draws a parallel between communicative competence and the ability to communicate with voters on the official pages of Facebook which is the most popular social network in Ukraine. As it is established, communicative competence in the analyzed cases is caused not by education, but by previous professional activity of a politician. The most successful and high-quality communication was from the current parliamentarian who worked as a journalist in the past. More than half of the messages that provided successful communication consisted of sufficiently structured short text and a video. The topic covers the activity of the parliamentarian in the Verkhovna Rada and in his district. More than half of the messages are spoken in the first person.</em></p><p><em>The findings of the study can be used in teaching such subjects as Political PR and Electronic PR, and may be of interest to politicians and their assistants.</em><em></em></p><p><strong><em>Key words:</em></strong><em> competence and competency, communicative competence, political discourse, official page of the deputy of Verkhovna Rada of Ukraine on the Facebook social network, subject matter and structure of the information message, first-person narrative, correspondence of communication to the level of communicative competence.</em></p>
ВИСВІТЛЕННЯ ТРАГЕДІЇ ГОЛОДОМОРУ (1932–1933) В АКТУАЛЬНИХ ПРОГРАМАХ УКРАЇНСЬКИХ РЕДАКЦІЙ «ГОЛОСУ АМЕРИКИ», BBC, DW, РАДІО «ВАТИКАН» І «СВОБОДА»
Authors: Tsyperdiuk I. 
Published: March 2020

<div><p align="center"> </p></div><p><em>The article analyzes the work of the Ukrainian editorial office of Voice of America, BBC, DW, Vatican Radio, and Radio Liberty, which traditionally cover the Holodomor theme, showing different sides of this tragic event. Monitoring of the materials that are about the next anniversary of the Holodomor was done, and it was found out how effectively the editorial office was able to present this complex topic.</em></p><p><em>It is shown that the Ukrainian editorial offices of foreign radio stations reported on the Holodomor of the Ukrainian people of 1932–1933, which was arranged by the Soviet regime, throughout the entire history of their broadcasting. Ukrainian editorial offices of Vatican Radio, Voice of America, and Radio Liberty have become the voice of the enslaved Ukrainian people for decades, who could not tell the world about the genocide when being under occupation. Due to their programs and materials, this topic did not dissolve in the general information flow.</em></p><p><em>When covering the 86th anniversary of the Holocaust victims of 1932–1933, Ukrainian editorial offices of Voice of America, BBC, DW, and Radio Liberty have shown an example of comprehensive coverage of a complex historical topic. The programs and materials that analyze the greatest tragedy of the Ukrainian people are intended to show in detail the perpetrators of this terrible crime and the victims, who should not be forgotten. The work of the Ukrainian editorial offices in this direction is fully in line with the best world practice, when the media helps society to realize and understand the horrific pages of their past, in order to learn the truth and move into the future.</em></p><p><em>Against the backdrop of numerous articles on the Holodomor prepared by Ukrainian editorial offices of Voice of America, BBC, DW, and Radio Liberty in 2019, there has been little involvement of the domestic media in this regard. This demonstrates that Ukrainian society, and with it, the media environment, continues to overcome the difficult path of restoring historical memory, establishing the causes of national defeats and tragedies, the largest of which was the genocide of Ukrainians in 1932–1933.</em></p><p><strong><em>Key words: </em></strong><em>Holodomor, genocide, the Ukrainian editorial offices of Voice of America, BBC News Ukrainian, DW, Radio Liberty, Vatican Radio.</em></p><p> </p>
КНИЖКОВІ ІНТЕРНЕТ-МЕДІА В КОНТЕКСТІ КУЛЬТУРНОЇ ЖУРНАЛІСТИКИ
Authors: Ohar E. 
Published: March 2020

<div><p><em>The object of the study in this article is internet media, which have fulfilled a professional and at the same time an important socio-cultural functions over the last decade: to reflect on the phenomena, events, facts of the modern literary and publishing process. In the Ukrainian scientific discourse, these media are mostly seen as tools for promoting book or as a platform for literary criticism. The article suggests comprehending the phenomenon in terms of journalism studies, which allows further analysis of the content generated by them in the aspect of cultural journalism.</em></p></div><p><em>The subject of the study is the typological characteristics of the analysed media – «LitAzkent», «Bukvoyid», «Chytomo», «BaraBuka, Space of Ukrainian Children’s Literature», «Buckmol» which hold a strong position in the relevant segment of media market. They have been selected for consideration as the ones 1</em><em>) </em><em>specializing in literary and book issues, 2)</em><em> </em><em>not having a «printed history» and created as online electronic media only, 3)</em><em> </em><em>targeted at a wide audience, presented by both professionals and readers.</em></p><p><em>Based on the analysis of the elements of self-identification and auto-promotion, the content of the media resources directly, different reviews in specialized mass media, as well as taking into account broad understanding of the concept «book» as a semantic equivalent of the concept «book culture», the reasons have been presented to identify these media as «book ones».</em></p><p><em>The problem of identification of the internet discourse on literary and book artifacts as a kind of cultural journalism has been considered, the reasons that slow down its full development have been identified, the necessity of its further study has been emphasized.</em></p><strong><em>Key words</em></strong><em>: іnternet media, book journalism, cultural journalism, criticism.</em>
РЕФОРМA МІСЦЕВОГО СAМОВРЯДУВAННЯ Й ДЕЦЕНТРAЛІЗAЦІЯ ВЛAДИ В РЕГІОНAЛЬНОМУ МЕДІAДИСКУРСІ
Authors: Reshetukha T. , Borsuk N. 
Published: March 2020

<div><p><em>In Ukraine, the fifth year of local self-government reform and decentralization of power is ending. Operational and professional coverage of information about the tasks, ways of realization and results of reform activity, achievements of the community is imposed first of all on the media. A special role is assigned to regional media, which is more trusted by citizens and is more objective in reporting on quality change at the local level.</em></p></div><p><em>The aim of the research is to coverage the link between the stages of local self-government reform and decentralization of power, and the number of publications in regional media.</em></p><p><em>The chronological framework of the research (January, 2017 – December, 2017 and September, 2018 – August, 2019) corresponds to the most active stages of reform implementation. In total, 793 publications were analyzed in the four most popular on-line publications of the four regions, that is oblast (Vinnytsia oblast – «Vinnytsia. info», Mykolaiv oblast – «NikVesti», Ternopil oblast – «20 Khvylyn», Kharkiv oblast – «Spravzhnia Varta»).</em></p><p><em>The research showed that the number of publications on local self-government reform in the analyzed media in 2018–2019 is mostly higher than in 2017, since the implementation of local self-government reform and decentralization of power gained momentum: «Vinnytsia. info» in 2017 – 90, in 2018–2019 – 143, increased by a factor of 1.6; «NikVesti» in 2017 – 31, in 2018–2019 – 76, increased by a factor of 2.5; «20 Khvylyn» in 2017 – 67, in 2018–2019 – 124, increased by a factor of 1.9; «Spravzhnia Varta» in 2017 – 146, in 2018–2019 – 121, increased by a factor of 0.83.</em></p><p><em>The number of materials is increasing not linearly, but at certain time intervals, which is related to the implementation of the reform in the specific geographic area and the stages of the reform (October-December, 2017; October-December, 2018; March and August,2019).</em></p><p><em>The geographical location of the region (</em><em>oblast</em><em>) did not affect the average number of publications (the exception is </em><em>Mykolaiv oblast publication – «NikVesti»</em><em>).</em></p><p><strong><em>Key words:</em></strong><em> regional media, media discourse, local self-government reform, decentralization of power, on-line publication.</em></p>
PERANAN PERILAKU SOSIAL PT. ARMADA MIX BANJARBARU SEBAGAI BENTUK PERTANGGUNGJAWABAN SOSIAL PERUSAHAAN TERHADAP LINGKUNGAN SEKITARNYA
Authors: Yudi rahman  
Published: March 2020

Abstrak

Tujuan dari penelitian ini untuk mengetahui peranan perilaku Sosial pada PT. Armada Mix Banjarbaru sebagai bentuk pertanggungjawaban sosial perusahaan terhadap lingkungan sekitar perusahaan yang dijalankan dan dilakukan perusahaan selama ini sehingga dapat memberikan masukan mengenai esensial konsep akuntansi pertanggungjawaban sosial yang seharusnya dilakukan sesuai dengan teori yang dilakukan. Metode yang digunakan adalah metode deskripsi yaitu menggambarkan mengenai bagaimana perlakuan terhadap perilaku yang dilakukan perusahaan yang terkonsep dalam pertanggungjawaban sosial yang dilakukan secara Pengukuran dan Pelaporan Akuntansi Pertanggungjawaban Sosial. Dalam melakukan penelitian ini, penulis menggunakan metode pengumpulan data dengan cara observasi, wawancara dan dokumentasi.
Dari penelitian yang telah dilaksanakan, penulis memperoleh hasil penelitian bahwa apa yang dilakukan perusahaan PT. Armada Mix Banjarbaru telah melakukan beberapa aktivitas- aktivitas berupa kontribusi perusahaan kepada masyarakat, kontribusi perusahaan terhadap lingkungan hidup dan kontribusi perusahaan terhadap sumber daya manusia. serta kontribusi perusahaan terhadap produk dan jasa. Dan tentunya perusahaan juga dapat melakukan Pengukuran dan Pelaporan Akuntansi Pertanggungjawaban Sosial yang terkonsep melalui Pendekatan Deskriptif, Pendekatan biaya yang dikeluarkan dan Pendekatan biaya manfaat sehingga dengan penerapan yang dilakukan akan membawa perubahan untuk perusahaan berupa konsep akuntansi pertanggungjawaban yang baik.

Kata Kunci :Peranan Perilaku social, pertanggungjawaban social dan lingkungan Sekitar
QUANTUM-CHEMICAL STUDY OF THE REACTION MECHANISM 1,2-ETHANEDIIOL WITH 1,3-DICHLOROPROPENE
Authors: Chirkina Elena , Krivdin Leonid , Korchevin Nikolay 
Published: March 2020

The theoretical mechanism of the interaction of 1,3-dichloropropene with 1,2-
ethanedithiol in the system "hydrazine hydrate-KOH" has been proposed by the method of B3LYP / 6-
311 ++ G (d, p) in the framework of the theory of the electron-density functional according to which the
reaction proceeds successively in several stages, including the nucleophilic substitution of the chlorine
atom present in the sp3-hybridized carbon atom with a sulfur atom to form a mono-substitution product
that undergoes a prototropic allylic rearrangement that migrates the double bond to the sulfur atom,
followed by closure in the dithiolane cycle due to the nucleophilic attack of the sulfide anion of the
second thiol group of the reagent per carbon atom located in the γ-position with respect to the second
chlorine atom.
Well-Graded Families and the Union-Closed Sets Conjecture
Authors: Matayoshi Jeffrey 
Published: March 2020

The union-closed sets conjecture states that if a finite family of sets $\mathcal{F}$ is union-closed, then there must be some element contained in at least half of the sets of $\mathcal{F}$. In this work we study the relationship between the union-closed sets conjecture and union-closed families that have the property of being well-graded. In doing so, we show how the density and other properties are affected by the extra structure contained in well-graded families, and we also give several conditions under which well-graded families satisfy the union-closed sets conjecture.
Hajós and Ore Constructions for Digraphs
Authors: Bang-Jensen Jørgen , Bellitto Thomas , Schweser Thomas , Stiebitz Michael 
Published: March 2020

The dichromatic number $\overrightarrow{\chi}(D)$ of a digraph $D$ is the minimum number of colors needed to color the vertices of $D$ such that each color class induces an acyclic subdigraph of $D$. A digraph $D$ is $k$-critical if $\overrightarrow{\chi}(D) = k$ but $\overrightarrow{\chi}(D') < k$ for all proper subdigraphs $D'$ of $D$. We examine methods for creating infinite families of critical digraphs, the Dirac join and the directed and bidirected Hajós join. We prove that a digraph $D$ has dichromatic number at least $k$ if and only if it contains a subdigraph that can be obtained from bidirected complete graphs on $k$ vertices by directed Hajós joins and identifying non-adjacent vertices. Building upon that, we show that a digraph $D$ has dichromatic number at least $k$ if and only if it can be constructed from bidirected $K_k$'s by using directed and bidirected Hajós joins and identifying non-adjacent vertices (so called Ore joins), thereby transferring a well-known result of Urquhart to digraphs. Finally, we prove a Gallai-type theorem that characterizes the structure of the low vertex subdigraph of a critical digraph, that is, the subdigraph, which is induced by the vertices that have in-degree $k-1$ and out-degree $k-1$ in $D$.
Extremal Square-Free Words
Authors: Grytczuk Jarosław , Kordulewski Hubert , Niewiadomski Artur 
Published: March 2020

A word is square-free if it does not contain nonempty factors of the form $XX$. In 1906 Thue proved that there exist arbitrarily long square-free words over a $3$-letter alphabet. We consider a new type of square-free words with additional property. A square-free word is called extremal if it cannot be extended to a new square-free word by inserting a single letter at any position. We prove that there exist infinitely many square-free extremal words over a $3$-letter alphabet. Some parts of our construction relies on computer verifications. It is not known if there exist any extremal square-free words over a $4$-letter alphabet.