bluuebunny/crossref_metadata_2025_split huggingface dataset:
HUBUNGAN ANTARA PROFITABILITAS TERHADAP EARNINGS MANAGEMENT PADA SEKTOR UTAMA INDONESIA DI BEI TAHUN 2008-2011
Authors: Hariyono Cindy Kristina 
Published: November 2020

Abstrak - Perusahaan yang mengalami kerugian memiliki kecenderungan melakukan upaya yang dapat memberikan manfaat bagi perusahaan, salah satunya dengan melakukan earnings management. Penelitian ini bertujuan untuk mengetahui hubungan antara profitabilitas terhadap earnings management pada perusahaan yang mengalami kerugian saat krisis ekonomi Eropa. Populasi dalam penelitian ini adalah seluruh perusahaan di 9 sektor utama yang terdaftar di BEI dan memiliki net income negatif pada tahun 2008-2011. Perhitungan profitabilitas dalam penelitian ini menggunakan variabel ROA, OPM, DE, OCF, dan Size, sedangkan pendeteksian earnings management menggunakan discretionary accruals dengan menggunakan model Jones (1991). Hasil penelitian ini menunjukkan bahwa terdapat 2 sektor utama yang melakukan earnings management pada saat mengalami kerugian, sedangkan 7 sektor lainnya tidak melakukan earnings management pada saat mengalami kerugian.
Kata kunci : profitabilitas, earnings management, krisis ekonomi, sektor utama
Abstract - Losses’ companies have a tendency to make efforts that could provide benefits for the company, one of them by performing an earnings management. This study aims to determine the relationship between the profitability of the earnings management practices in the companies have losses during the economic crisis of Europe. The population in this study are all companies in 9 major sectors listed on the BEI and have a negative net income in 2008-2011. For calculate of profitability in this study using ROA, OPM, DE, OCF, and Size, while for detecting earnings management using discretionary accruals by using the model of Jones (1991). These results indicate that there are two main sectors that perform earnings management when the companies have losses, while the other sectors did not perform earnings management when they have losses.
Keywords : profitability, earnings management, the economic crisis, main sector
ANALISIS DAN REVITALISASI SISTEM INFORMASI AKUNTANSI PADA SIKLUS PENDAPATAN PERUSAHAAN SUSU SAPI MULIA DI SIDOARJO
Authors: Irawan Adri 
Published: November 2020

Intisari - Penelitian ini bertujuan untuk merancang ulang sistem informasi akuntansi pada siklus pendapatan perusahaan Susu Sapi Mulia. Pengumpulan data dalam penelitian ini menggunakan metode wawancara, observasi, dan analisis dokumen. Partisipan yang diwawancarai adalah pemilik dan karyawan perusahaan Susu Sapi Mulia. Objek observasi adalah kantor dan tempat distribusi Susu Sapi Mulia. Dokumen yang dianalisis dalam penelitian ini merupakan arsip perusahaan Susu Sapi Mulia periode 2014-2015 yang bersinggungan dengan kegiatan pada siklus pendapatan. Temuan yang teridentifikasi dalam penelitian ini adalah pengaplikasian sistem informasi akuntansi yang tidak efisien dan efektif sehingga informasi yang dihasilkan kurang memenuhi kriteria informasi yang bermanfaat. Temuan tersebut digunakan untuk merancang rekomendasi perbaikan sistem informasi akuntansi.
Kata kunci: sistem informasi akuntansi, siklus pendapatan, kontrol internal, basis data relasional
Abstract - This research aims to revitalize the accounting information system on a sole proprietorship object Susu Sapi Mulia’s revenue cycle. For this research, the data collection was conducted through the following methods: interview, observation, and document analysis. The participants of the interviews were the business owner and the employees. The observation objects were the administration office and the product distribution site. The documents used for analysis in this research were the company’s archives which had contact with revenue earning activities from 2014-2015. This research identified inefficiency and ineffectiveness on the company’s accounting information system in such a way couldn’t produce reliable business information. Those identified flaws served the purpose of designing the improved model of accounting information system.
Keywords: accounting information system, revenue cycle, internal control, relational database
QUANTITATIVE and QUALITATIVE TEST of THE FECAL SAMPEL FROM SUMATRAN ELEPHANT (Elephas maximus sumatranus)
Authors: Indriati Winda , Yustian Indra , Setiawan Arum 
Published: November 2020

Sumatran Elephants (Elephas maximus sumatranus) is one of the endemic Sumatran fauna that is protected by Indonesia Law. The Remnant Forest of Acacia District Penyabungan in the landscape of Padang Sugihan is one of the elephant’s habitats in South Sumatra. Habitat degradation and fragmentation, poaching and conflicts become the major threats for the elephant population. Genetic study is one of the efforts to establish a conservation policy. It is necessary to test the quantitative and qualitative of DNA, at the extractions stage from fecal samples, in order to get the standard results on DNA concentration which will be analyzed later. The method used is through direct observation as the initial survey to determine the sampling location. Fecal samples were preserved in absolute ethanol at -20°C. The extraction process was carried out using the Quick-DNATM Fecal/Soil Microbe Miniprep Kit. Samples were tested quantitatively using a Nanodrop Thermo Scientific, with the expectation that the concentration results were considered to be 1.6-1.8 and continued with the qualitative test of DNA through electrophoresis gel agarose and UV Transilluminator. Of the 20 samples, only 12 samples showed positive results (there were DNA bands). The results of this quantitative and qualitative test could be used to determine a viable sample to be used as a product in the genetic analysis stage of Sumatran Elephants in the Remnant Forest of Acacia South Sumatra.
Influence of negative labor factors on the occurrence and development of professional burnout among anesthesiologists-resuscitators
Authors: Korehova M. V. , Novikova I. A. , Soloviev A. G. , Kirov M. Yu. 
Published: November 2020

Relevance. Professional activity of specialists in many industries in modern society takes place in difficult conditions. Anesthesiologists-resuscitators are subject to significant adverse effects of physical, chemical, biological, psychophysiological and psychological nature. Therefore, the risks of stress, as well as professional burnout and mental maladjustment increase, leading to decreased effectiveness and quality of professional activities, to adverse changes in personality, deterioration of health, relationships with colleagues, patients, relatives.Intention. To identify the impact of negative labor factors on the occurrence and development of professional burnout among anesthesiologists-resuscitators.Methodology. 95 anesthesiologists-resuscitators from the Arkhangelsk region took part in the study. Research methods: questionnaires, psychological testing, mathematical and statistical processing of empirical data.Results and Discussion. 65.3 % of anesthesiologists-resuscitators demonstrated psychological components of professional burnout syndrome, namely emotional exhaustion, increased fatigue, dissatisfaction with their professional activities and their results, as well as emerging health problems and general maladjustment. 76.6 % of the surveyed consider their professional activity as extreme. According to anesthesiologists-resuscitators, the most frequent negative factors of the labor process are psychophysiological and psychological ones (high responsibility, unexpectedness, lack of time, suffering and grief of other people, high loads). Anesthesiologists-resuscitators with most frequent occurrence and negative impact of psychophysiological and psychological factors, in comparison with other factors, have higher rates of organizational stress, psychological determinants of professional burnout and maladaptation disorders. Anesthesiologists-resuscitators with most frequent occurrence and negative impact of physical, chemical and biological factors, in comparison with psychophysiological and psychological ones, have less intensive professional burnout and organizational stress. They benefit from better communication skills, behavioral regulation and normative social behavior.Conclusion. The pronounced relationships between the psychological determinants of professional burnout (emotional exhaustion, work stress, health disorders and general maladjustment) and the psychophysiological and psychological factors of the labor process of anesthesiologists-resuscitators show the constructive and diagnostic validity of the study. Most correlations were found with such factors of professional activity, as novelty and strangeness, lack of time, unexpectedness of complex professional situations, ambiguity, uncertainty of these situations, observed and perceived violation of public order, which led to severe injuries in victims, the great significance of events and understanding of personal involvement.
Rosella Flower Dyes as A Substitute for Fuchsin
Authors: Sundari Sundari 
Published: November 2020

Along with the needs of quality preparations, of course the ingredients needed must be good, except the coloring preparations. Dyes that are widely used in practical activities are synthetic dyes. However, natural dyes from plants are preferred due to the efficiency in their use while working with the same function. Natural dyes are safer to use even though the degree of stability to heat, light and acidity is uncertain. The purpose of this study was to determine if rosella flower extract (Hibiscus sabdariffa) could be used as a substitute for fuchsin in Gram staining. This research was conducted by the experiments with laboratory scale using in vitro method. The results of the study concluded that rosella flower extract could not be used as natural dye for bacterial staining particularly for Staphylococcus aureus and E.coli bacterial preparations.
Las perspectivas desde las diferentes disciplinas para la investigación, la educación y la innovación en tiempos de crisis
Authors: Machuca-Martinez Fiderman 
Published: November 2020

El SARS-CoV-2 modificó la forma de relacionarnos a todo nivel, desde el familiar hasta el institucional. La humanidad se ha visto afectada en épocas anteriores por pandemias y virus, sin embargo, ninguna en el pasado reciente había tenido tanto impacto de manera importante y generalizada para el mundo entero. Es así como esta coyuntura ha llevado a que se modifiquen las expectativas y metas personales, profesionales e institucionales. En consideración de lo anterior se puede entonces afirmar que quienes participan del Sistema Nacional de Ciencia y Tecnología e Innovación, tampoco son ajenos a esta situación y son conscientes que los indicadores que miden su nivel de desempeño se van a ver modificados durante este 2020 y por supuesto en los próximos años.
Microvascular decompression for typical trigeminal neuralgia: Personal experience with intraoperative neuromonitoring with level-specific-CE-Chirp® brainstem auditory evoked potentials in preventing possible hearing loss
Authors: Mastronardi Luciano , Caputi Franco , Cacciotti Guglielmo , Scavo Carlo Giacobbo , Roperto Raffaelino , Sufianov Albert 
Published: November 2020

Background:
Permanent hearing loss after posterior fossa microvascular decompression (MVD) for typical trigeminal neuralgia (TTN) is one of the possible complications of this procedure. Intraoperative brainstem auditory evoked potentials (BAEPs) are used for monitoring the function of cochlear nerve during cerebellopontine angle (CPA) microsurgery. Level-specific (LS)-CE-Chirp® BAEPs are the most recent evolution of classical click BAEP, performed both in clinical studies and during intraoperative neuromonitoring (IONM) of acoustic pathways during several neurosurgical procedures.

Methods:
Since February 2016, we routinely use LS-CE-Chirp® BAEPs for monitoring the function of cochlear nerve during CPA surgery, including MVD for trigeminal neuralgia. From September 2011 to December 2018, 71 MVDs for TTN were performed in our department, 47 without IONM of acoustic pathways (Group A), and, from February 2016, 24 with LS-CE-Chirp BAEP (Group B).

Results:
Two patients of Group A developed a permanent ipsilateral anacusia after MVD. In Group B, we did not observe any permanent acoustic deficit after surgery. In one case of Group B, during arachnoid dissection, intraoperative LS-CE-Chirp BAEP showed a temporary lag of V wave, resolved in 5 min after application of intracisternal diluted papaverine (0.3% solution without excipients).

Conclusion:
MVD is widely considered a definitive surgical procedure in the management of TTN. Even though posterior fossa MVD is a safe procedure, serious complications might occur. In particular, the use of IONM of acoustic pathways during MVD for TTN might contribute to prevention of postoperative hearing loss.
Representasi Siswa SMP dalam Memecahkan Masalah Matematika Ditinjau dari Kemampuan Matematika
Authors: Lette Imelda , Manoy Janet Trineke 
Published: November 2020

Representasi adalah bentuk interpretasi pemikiran siswa yang digunakan untuk menemukan solusi dari suatu masalah. Adapun representasi matematis siswa dalam memecahkan masalah dipengaruhi oleh tingkat kemampuan matematika. Penelitian ini merupakan penelitian deskriptif kualitatif dengan tujuan untuk mendeskripsikan representasi siswa SMP Kemala Bhayangkari 1 Surabaya yang berkemampuan matematika tinggi dan sedang dalam memecahkan masalah matematika menggunakan metode tes dan wawancara. Subjek yang digunakan dalam penelitian ini adalah satu siswa dengan kemampuan matematika tinggi dan satu siswa berkemampuan matematika sedang. Tahap pemecahan masalah yang digunakan adaah tahap pemecahan masalah Polya meliputi memahami masalah, membuat rencana, melaksanakan rencana, dan memeriksa kembali. Hasil penelitian menunjukkan bahwa subjek dengan kemampuan matematika tinggi pada tahap memahami masalah, memunculkan representasi verbal dan representasi simbol. Pada tahap membuat rencana, memunculkan representasi verbal dan simbol. Pada tahap melaksanakan rencana, menggunakan representasi simbol yang sudah tepat. Pada tahap memeriksa kembali menggunakan representasi verbal untuk menuliskan kesimpulan dari jawaban yang diberikan, tetapi tidak melakukan perhitungan ulang. Sedangkan subjek dengan kemampuan matematika sedang pada tahap memahami masalah, memunculkan representasi verbal. Tahap membuat rencana, membuat representasi verbal dan simbol. Tahap melaksanakan rencana, menggunakan representasi simbol. Tahap memeriksa kembali, menggunakan representasi verbal untuk menuliskan kesimpulan dari apa yang dikerjakan. Kata Kunci: Representasi, Kemampuan Matematika, Masalah Matematika
METAPHORICAL THINKING OF STUDENTS WITH DIFFERENT SENSING PERSONALITY TYPES IN SOLVING ALGEBRA PROBLEMS
Authors: Relawati Dinda Wahyu Mei , Lukito Agung 
Published: November 2020

This research aims at describing metaphorical thinking of students with varying personality types in solving algebra problems. The subjects of this study consist of two students of the same sex and equal mathematical abilities namely female students with guardian personality type and artisan personality type based on Keirsey personality type. Data collection methods used are problem solving task and task-based interview. The results show that metaphorical thinking of two subjects differ mainly in the component connect. In connect component, the guardian student is connects the problem given with the weekly savings process, while the artisan student connects with the farmer's hat and process of making a ladder. In relate component both students find common ideas between the problem given and the ideas they have. In explore component, the guardian student describes the similarity of ideas between the problem given with the weekly savings process and makes a model, while the artisan student describes the similarity of ideas with process of making a ladder using pictures and curves. In analyze component, the two students re-explain the previous steps that have been taken. Then in transform component, the two students change the model of their ideas. Whereas in experience component, both students do not apply the results obtained to solve the problems in new context.
Misconceptions of student junior high school in Solving Pythagorean Theorem
Authors: Arifn Muhammad Syamsul 
Published: November 2020

The learning process in the classroom is said to be successful, if most students understand the concepts conveyed by the teacher. But, in the learning process, teacher found stundents has misconception. Misconceptions gotten by students, will affect students in the use of a concept between concepts in the mathematic. Identification misconception is one way to learning process get successful.
The purpose of this research was for describe the misconception and the solution of student’s misconception of class IX Junior High School 2 Sedati Sidoarjo at the solve the problem of Pythagorean Theorem. The qualitative research was used as form of this research, with the type of case study research. The data collection technique which was used were 1) Test methods, 2) interview method. The technique of data validation uses triangulation of method, by comparing test result data and interview. The results of this research can be showed as there were three types of misconceptions experienced by students that was classificational misconceptions, Correlational misconception, and Teoritical misconception; (1) students take types correlational misconception. The indicator is writing units incorrectly. Before learning about concept Pythagoras Theorem, students master about unit concept.; (2) students take types classification misconception. The indicator is students missing determine side figure two and three dimentional to Pythagoras Theorem. In this misconception, students difficult illustration skew right triangle.; (3) students take types teoritic misconceptioan. The indicator is students missing giving the reason of problem. In this misconception is about triple Pythagoras concept. Student determine triple Pythagoras with calculate not with concept giving as multiples or formulas. By knowing the description of misconceptions that occur in students, teachers take the steps of the learning process accurately so student do not misconceptions
New columnar apple hybrdids of VNIISPK breeding
Authors: Korneyeva Svetlana Aleksandrovna , Sedov Evgeny Nikolaevich , Yanchuk Tatiana Vladimirovna 
Published: November 2020

Within the framework of updating import substitution in agriculture, the issue of creating adaptive, competitive and suitable for intensive gardening apple cultivars is acute. VNIISPK conducts selection for the creation of columnar apple cultivars that meet the requirements of modern market. As a result of purposeful crosses of columnar cultivars of scab immunity donors and diploid gamete donors, a series of hybrids was obtained. 9 analyzed families have 595 seedlings, of which 299 have columnar habitus (50.3%). Among columnar seedlings, 38 seedlings are diploid (2x) and have immunity to scab (Vf), 47 seedlings are triploids (3x), but have only field resistance to scab, 98 seedlings combine in their genotype a triple set of chromosomes and immunity to scab (Vf). Preliminary data on the study of economically valuable features of columnar seedlings by employees of the Apple breeding laboratory of VNIISPK were allocated to select forms of 8 hybrids: from families [Vostorg x 25-37-45 (4x) (Orlovskaya Girlyanda x Wealthy tetraploid - 3 seedlings, [Poezia x 30-47-88 (4x) (Liberty x 13-6-106 (S. Suvorovetz)]- 4 seedlings, [(22-26-124 (Wealthy x OR38T17) x Poezia] - 1 seedling.
PENGARUH SELF CONTROL TERHADAP PROKRASTINASI AKADEMIK PADA MAHASISWA UNIVERSITAS PATTIMURA AMBON
Authors: Saija Alessandra , Silalahi Parningotan Y. , Bension Johan B. , Sulfiana Sulfiana 
Published: November 2020

Pendahuluan. Prokrastinasi akademik merupakan perilaku penundaan dilakukan secara berulang-berulang dalam menyelesaikan tugas akademik. Rendahnya self control akan mengakibatkan meningkatkannya prokratsinasi akademik. Tujuan. Penelitian ini bertujuan untuk mengetahui pengaruh self control terhadap prokrastinasi akademik pada mahasiswa Universitas Pattimura Ambon. Metode. Penelitian ini bersifat kuantitatif dengan pendekatan deskriptif. Teknik pengumpulan data menggunakan Accidental sampling, dengan menggunakan instrument penelitian berupa kuesioner dan sampel dalam penelitian ini sebanyak 800 mahasiswa. Hasil. Dari penelitian didapatkan bahwa terdapat pengaruh yang significant antara self control terhadap prokrastinasi akademik baik pada mahasiwa laki-laki maupun perempuan dengan nilai sig 0,000 (p < 0,05).
TINJAUAN TERKAIT TERAPI COVID -19
Authors: Makmun Armanto , Ramadhani Nur Siamu 
Published: November 2020

Pada tanggal 31 Desember 2019, Tiongkok melaporkan kasus pneumonia misterius yang tidak diketahui penyebabnya. Dalam 3 hari, pasien dengan kasus tersebut berjumlah 44 pasien dan terus bertambah hingga saat ini berjumlah ribuan kasus. Pada awalnya data epidemiologi menunjukkan 66% pasien berkaitan atau terpajan dengan satu pasar seafood atau live market di Wuhan, Provinsi Hubei Tiongkok. Sampel isolat dari pasien diteliti dengan hasil menunjukkan adanya infeksi coronavirus, jenis betacoronavirus tipe baru, diberi nama 2019 novel Coronavirus (2019-nCoV). Pada tanggal 11 Februari 2020, World Health Organization memberi nama virus baru tersebut Severa acute respiratory syndrome coronavirus-2 (SARS-CoV-2) dan nama penyakitnya sebagai Coronavirus disease 2019 (COVID-19). Penelitian ini menggunakan metode review article. Sumber data penelitian ini berasal dari literatur yang diperoleh melalui internet berupa hasil penelitian dari publikasi jurnal Internasional. Namun, belum ada obat terapeutik khusus untuk penyakit menular ini. Sejauh ini terapi yang cukup efektif sebagai terapi penanganan covid 19 adalah terapi menggunakan Favipiravir. Faviparavir merupakan obat baru golongan inhibitor RNA-dependent RNA polymerase (RdRp) yang dapat menghambat aktivitas polimerasi RNA. Meskipun demikian COVID-19 adalah penyakit baru yang telah menjadi pandemi. Penyakit ini harus diwaspadai karena penularan yang relatif cepat, memiliki tingkat mortalitas yang tidak dapat diabaikan, dan belum adanya terapi definitif. Masih banyak knowledge gap dalam bidang ini sehingga diperlukan studi-studi lebih lanjut.