bluuebunny/crossref_metadata_2025_split huggingface dataset:
DAMPAK PENERAPAN PMK RI NOMOR 122/PMK.010/2015 TERHADAP WAJIB PAJAK PEMOTONG PPH PASAL 21/26 DI WILAYAH KERJA KPP PRATAMA SEKAYU
Authors: Fery Irlan , Ismantoro Budi 
Published: November 2020

Pajak merupakan sektor unggulan yang menjadi primadona bagi pendapatan negara dari tahun ke tahun yang terus meningkat. Pada tahun 2015 DJP menargetkan pendapatan dari sektor Pajak sebesar Rp. 1.294 Triliun atau 76,68% dari total Penerimaan APBN. Adanya perubahan Tarif PTKP paling tidak akan berdampak juga pada penerimaan pendapatan negara. Tujuan penelitian ini adalah untuk mengetahui bagaimana dampak dan mekanisme setelah penerapan PMK RI Nomor 122/PMK.010/2015 terhadap wajib pajak pemotong PPh Pasal 21/26 di wilayah kerja KPP Pratama Sekayu.dari data yang di dapatkan pada penelitian yang dilakukan penulis diketahui bahwa terdapat 5.147 wajib pajak pemotong PPh Pasal 21/26 yang terdaftar dan hanya 1.082 wajib pajak yang menyampaikan SPT PPh pasal 21/26 dan telah terjadi penurunan PPh pasal 21/26 pada tahun 2015. Kata Kunci : PPh Pasal 21/26, SPT, PTKP.
PENGARUH PROFESIONALISME AUDIT, INTENSITAS MORAL UNTUK MELAKUKAN TINDAKAN WHISTLEBLOWING (STUDI PADA KAP DI INDONESIA)
Authors: Zanaria Yulita 
Published: November 2020

Purpose – The purpose of this paper is to to investigate the influence of professionalism auditor and intensity of moral to effect on whistleblowing action of KAP in IndonesiaDesign/methodology/approach- The research method used is the population of all auditors who worked on 25 KAP in Indonesia. Sampling technique using nonprobabilitas or not random with convienience sampling method.Tool using regression analysis using F test and t test with SPSS ver.17.00. The paper ends with a set of hypotheses requiring further research. Findings – The paper finds that the professionalism auditor, intensity of moral simultaneously affect on whistleblowing action of KAP in Indonesia. professionalism auditor variable partially significant affect on whistleblowing action of KAP in Indonesia. Variable intensity of moral has an effect on whistleblowing action of KAP in Indonesia Originality/value –This paper provides influence of professionalism auditor , intensity of moral , to effect on whistleblowing action of KAP in Indonesia Keywords: Professionalism auditor , intensity of moral , effect on whistleblowing action Paper type General review
Keputusan investasi, Keputusan Pendanaan dan Kebijakan Dividen Sebagai Determinan Nilai Perusahaan
Authors: Cahyono Heri Setiyo , Sulistyawati Ardiani Ika 
Published: November 2020

Optimization of the company's value can be achieved through the implementation of the financial management function, where the financial decisions taken will affect other financial decisions and have an impact on the value of the company's financial management regarding the settlement of the important decisions taken by the company. This study aimed to analyze the influence investment decisions, financing decisions and dividend policy on the value of companies listed on the Indonesia Stock Exchange.Population in this research are manufacturing companies listed on the Stock Exchange from 2010-2013. After the selection of samples by purposive sampling method obtained a sample of 44 observations for four years. The research data was obtained from the published annual reports and stock price data downloaded from www.finance.yahoo.com. The analysis tool used is multiple linear regression and hypothesis testing is done by using the coefficient of determination, F test and t test. The data were processed using SPSS.From the test results can be seen that the variable dividend policy does not affect the value of the company, while variable investment decisions and funding decisions, significantly influence the value of the company. Adjusted R² values obtained of 0.250 or 25%. This shows a 25% coefficient value of the company was affected by investment decisions, financing decisions and dividend policy, while the other 75%, explained by other variables outside the model performed in this study Keywords: Investment Decisions, Decisions Financing, Dividend Policy and Corporate Values.
Pengaruh Resiko Kredit, Likuiditas, Efisiensi Operasional dan Tingkat Ekonomi Makro Ekonomi Terhadap Kinerja Bank Pembangunan Daerah di Pulau Sumatera
Authors: Verawaty Verawaty , Jaya Ade Kemala , Widiati Yolanda 
Published: November 2020

The purpose of this study was to obtain the empirical evidence about the effect of credit risk, liquidity, operational efficiency and the macro-economic level to the the performance of regional development banks. This study population was eight Regional Development Banks in Sumatera Island during 2011-2014. Analysis technique used is multiple linear regression. The results showed simultaneously, all the independent variables affected the dependent variable. Partially, only credit risk and efficiency negatively affected the performance of the bank. Liquidity and macro-economic level did not have positive influence on the bank's performance. Keywords: the performance of banks, credit risk, liquidity, operational efficiency and macro-economic level
DETERMINAN TRANSPARANSI INFORMASI KEUANGAN DAERAH MELALUI E- GOVERNMENT PEMERINTAH DAERAH DI SUMATERA SELATAN
Authors: Verawaty Verawaty 
Published: November 2020

ABSTRACT The purpose of this study was to analyze the association of Local Own Source Revenue, General Allocation Fund, Special Allocation Fund, and Debt Ratio as the determinants of the Local Government Financial Information Transparency. The population was all local government in South Sumatra. The statistical results showed that only Local Own Source Revenue showed the positive association to Financial Information Transparency. The study implication recommends that the local government must improve the implementation of e-government in order to enhance accounting transparency that they present in the website.
Pengaruh Nilai Tukar Rupiah Terhadap Return Saham Dengan Return On Asset Sebagai Variabel Intervening Pada Perusahaan Rokok
Authors: Abdallah Zachari - 
Published: November 2020

ABSTRACT This research has purpose to know influence of rupiah exchange rate to stock return with roa as intervening variable. The type of research used is quantitative research with descriptive method. Secondary date used in this research are financial statement of manufacturing company in cigarette industry sector registered in period 2011 – 2015 period. Date analysis with population of 4 companies and sample size of 3 companies from population. The analysis result of this research is rupiah exchange rate does not influence partially to stock return, but if using roa as intervening variable hence existence of direct and indirect influence between rupiah exchange rate to stock return.Keyword : Rupiah Exchange Rate, Stock Returns, Return On Asset (ROA) ABSTRAK Penelitian ini mempunyai tujuan untuk mengetahui pengaruh nilai tukar rupiah terhadap return saham dengan roa sebagai variabel intervening. Jenis penelitian yang digunakan adalah penelitian kuantitatif dengan metode deskriptif. Data sekunder yang digunakan dalam penelitian ini berupa laporan keuangan perusahaan Manufaktur pada sub sektor Industri Rokok yang terdaftar di Bursa Efek Indonesia periode 2011-2015. Analisis data menggunakan analisis jalur dengan populasi sebanyak 4 perusahaan dan jumlah sampel sebanyak 3 perusahaan dari populasi. Hasil analisis dari penelitian ini adalah nilai tukar rupiah tidak berpengaruh secara parsial terhadap return saham, namun apabila menggunakan ROA sebagai variabel Intervening maka adanya pengaruh langsung dan tidak langsung antara nilai tukar rupiah terhadap return saham. Kata Kunci : Nilai Tukar Rupiah, Return Saham, Return On Asset (ROA).
The Influence Of The Working Shift Work And Stress On The Performance Of The Employes
Authors: Otfiyantoa Otfiyantoa , Muhtarom Abid , Ismail Haris Bashory , Mahmudah Henny 
Published: November 2020

The progress of an organization will not remove from the existence and the influence of human resources that contained. Efforts to improve the performance of the employees including the attention to shift work and stress the work on the employees. This research aims to find out the influence of partially or simultaneous as well as the most dominant variable about shift work and stress on the performance of the work of the employees employees in PT Jaya Brik Indonesia kemantren paciran lamongan.The research method used in this research is a quantitative method. Samples taken from the research as much as 75 respondents. Techniques data in this research using the questioner and the recording of the document and then in the analysis using multiple linear regression analysis with the help of the program SPSS 24 and eviews 9.The results of the study showed,(1) Shif influential work positive and significant (t count 2,549>1,666 t table) to the performance of employees and work stress have positive and significant (t count 3,294> 1,666 t)table on the performance of the employees (2) Shift work and stress the work simultaneously have positive and significant (f count 10,867 > 1.73 f table) to the performance of employees. (3) the variables most affect the performance of the employees are working shift.Key Words : The Performance of employees, work Shift and Work stress.
KERANGKA PENGENDALIAN INTERN MODEL COMITEE ON SPONSORING ORGANIZATION (COSO): IMPLEMENTASI DALAM PENYALURAN PEMBIAYAAN PADA KOPERASI SYARIAH BAITUL MUTTAQIN KOTA BANDUNG
Authors: Suarsa Abin 
Published: November 2020

Perkembangan ekonomi yang mengalami tren penurunan berdampak pada pelaku bisnis yang mengakibatkan berkurangnya daya beli serta berimbas pada koperasi. Banyak anggota koperasi yang tidak mampu membayar kewajibannya sehingga terjadi pembiayaan bermasalah. Pengendalian diperlukan untuk meminimalkan pembiyaan bermasalah.Tujuan penelitian ini untuk mengetahui bagaimana Kerangka Pengendalian Comitee On Sponsoring Organization (COSO) dalam mengendalikan prosedur pemberian pembiyaan implementasi penerapan pada Koperasi Syariah Baitul Muttaqin Bandung sehingga akan meningkatkan kualitas pembiayaan.Penelitian ini merupakan penelitian kualitatif dengan menggunakan tiga metode pengumpulan data yaitu: partisipasi, observasi dan wawancara. Pengolahan data mengacu pada studi pustaka yang kemudian dianalisis dengan menggunakan analisis deskriptif dan menganalisis keseuaian antara kriteria dan praktik implementasi sistem pengendalian internal dengan menggunakan triangulasi.Hasil penelitian ini menunjukkan bahwa pengendalian internal Koperasi Syariahh Baitul Muttaqin sudah menerapkan kerangka pengendalian Comittee On Spronsoring Organization walaupun masih ada kekurangan. Efektifitas penerapan ini dapat dibuktikan dengan tingkat resiko pembiayaan bermasalah yang rendah, yakni dibawah 5%.
Dtereminan Belanja Modal Bidang Kesehatan Daerah Provinsi Jawa Timur
Authors: Ferdiansyah Moch Adam 
Published: November 2020

This research examined the determinant model of capital expenditures in the health sector. Test of the determinant model rely on the premises of agency theory. The determinan variables consists a several factors namely locally-generated revenue, general allocation fund, and special allocation fund. Populations and samples which used in this study are city and district in east java province. The observation period are three years observation during 2015-2017. The model test used multiple regression. The result of the test showed that locally-generated revenue, general allocation fund and special allocation fund are determinant of capital expenditure in health sector. Locally-generated revenue and special allocation fund showed positive determination. Meanwhile, general allocation fund indicate negative impact.Tujuan penelitian ini adalah menguji model determinan belanja modal bidang kesehatan. Model determinan belanja modal bidang kesehatan ditinjau dari kerangka teori keagenan. Variabel determinan yang diuji yakni pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus. Populasi dan sampel penelitian yang digunakan sebagai objek amatan adalah daerah provinsi Jawa Timur. Periode amatan mencakup tiga periode yakni 2015-2017. Pengujian model menggunakan uji regresi linier berganda. Hasil uji menunjukkan bahwa secara empiris variabel pendapatan asli daerah, dana alokasi umum dan dana alokasi khusus merupakan determinan dari alokasi belanja modal bidang kesehatan. Pendapatan asli daerah dan dana alokasi khusus menunjukkan determinasi positif. Sementara itu, dana alokasi umum menunjukkan determinasi negatif
Biological Resistance of Elm (Ulmus carpinifolia var. Umbelifera) Trees against Fungal Endophytes and White Rot Decay Fungi
Authors: Dong Huijun , Raiesi Mina , Bahmani Mohsen , Jafari Ali , Aghajani Hamed 
Published: November 2020

Urban trees are one of the valuable storage in metropolitan areas. Nowadays, a particular attention is paid to the trees and spends million dollars per year to their maintenance. Trees are often subjected to abiotic factors, such as fungi, bacteria, and insects, which lead to decline mechanical strength and wood properties. The objective of this study was to determine the potential degradation of Elm tree wood by Phellinus pomaceus fungi, and Biscogniauxia mediteranae endophyte. Biological decay tests were done according to EN 113 standard and impact bending test in accordance with ASTM-D256-04 standard. The results indicated that with longer incubation time, weight loss increased for both sapwood and heartwood. Fungal deterioration leads to changes in the impact bending. In order to manage street trees, knowing tree characteristics is very important and should be regularly monitored and evaluated in order to identify defects in the trees.
Evaluasi taman terapeutik pada Taman I Gusti Ngurah Made Agung Kota Denpasar
Authors: Massie Alfin Christian , Mayadewi Ni Nyoman Ari , Astawa I Nyoman Gede 
Published: November 2020

Evaluation on Therapeutic Garden in I Gusti Ngurah Made Agung Park at Denpasar City. I Gusti Ngurah Made Agung park is one of the city parks in Denpasar City that has therapeutic facilities provided to support the activities of the people of Denpasar City. Therapeutic park is an open space specifically designed to meet the physical, psychological, social, and spiritual needs of humans as users. This study aims to evaluate the characteristics and design concepts of a therapeutic garden in I Gusti Ngurah Made Agung park. Methods were used for the research are preparation, inventory, analysis, evaluation and synthesis. The results of this study indicate that the therapeutic garden in the park of I Gusti Ngurah Made Agung was still not in accordance with the design criteria according to experts. Therefore, it can be recommended that a garden design that meets the therapeutic garden criteria, includes: a) Official entrance planning; b) Redesigned pedestrian paths that comply with standards; c) Addition of softscape and hardscape with accents; d) Addition of aromatic plants; e) Addition of noise reducing plants; f) Providing pedestrian paths with a variety of textures; g) Additional facilities for security improvements; h) Even distribution of garden elements; i) Addition of local plants and ornamental plants; j) Addition of water element; k) Addition and improvement of facilities for users with special needs; l) Realignment of park space to support park activities.
Geological structure of the Karabash ore district (Southern Urals)
Authors: Anfilogov V. N. , Kabanova L. Y. , Ryzhkov V. M. , Korekina M. A. 
Published: November 2020

Research subject. The Karabash ore district is a unique structural zone in the Ural folded system, formed at the joint of the Magnitogorsk and Tagil depressions. The uniqueness of this zone is associated with its specific formation conditions: a Paleozoic copper pyrite belt with a width of about 8 km was squeezed between two blocks of ancient metamorphic rocks. This zone features a classic copper-pyrite deposit represented by steeply dipping ore bodies, which were initially characterized by a gentle dip. Elucidation of the primary geological structure and tectonic evolution of the district presents a relevant research task.Materials and methods. A geological cross section of the Karabash district was studied. Particular attention was paid to interactions between Paleozoic volcanic and sedimentary rocks and ultramafic bodies, whose age was determined by the method of zircon U–Pb dating.Results. The age of ultramafic bodies in the Karabash district was found to be 430–440 million years. Serpentinite blend (mélange) zones having a width of 60m were discovered in the sites of contact between ultramafites and host rocks. Regularities in the location of these zones in the eastern and western parts of the district make them suitable horizon markers for constructing a geological cross section of the Karabash ore district.Conclusions. It is established that the Karabash district is represented by a monocline synclinal fold formed by contraction of primary horizontal layers in the direction from east to west. The formation of the Zolotaya Gora golden deposit located in the eastern limb of the synclinal fold was associated with tectonic contraction processes.
MEMANFAATKAN WHATSAPP SEBAGAI MEDIA DALAM KEGIATAN LITERASI DI MASA PANDEMI COVID-19
Authors: Aswan Aswan 
Published: November 2020

ABSTRAK: Munculnya pandemi Covid-19 di Indonesia memiliki dampak yang sangat signifikan terhadap dunia pendidikan. Hal ini dapat dilihat pada perkembangan pendidikan di Indonesia yang berjalan sangat pasif. Pembelajaran konvensional terpaksa diganti dengan pembelajaran jarak jauh via daring. Selain dari pembelajaran formal, aktivitas literasi juga terdampak oleh pandemi Covid-19. Salah satu cara agar pembelajaran berjalan sesuai dengan standar, maka semua elemen pendidikan harus memanfaatkan teknologi dalam menghubungkan antara guru dan siswa. Melihat hal tersebut, penelitian ini bertujuan untuk menggambarkan bagaimana pemanfaatan WhatsApp yang digunakan sebagai media kegiatan literasi di masa pandemi Covid-19. Metode penelitian yang digunakan adalah metode kualitatif. Jumlah partisipan dalam penelitian ini berjumlah 233 orang. Berdasarkan hasil analisis, dapat dikatakan bahwa dengan memanfaatkan WhatsApp sebagai media dalam aktivitas literasi dapat memantik minat masyarakat dari berbagi jenjang, mulai dari siswa, mahasisa, pekerja rumah tangga, guru, dan lain-lain. Salah satu aktivitas literasi yang dilakukan dalam grup WhatsApp adalah pelatihan menulis judul cerita berbantuan gambar. Kesimpulan yang dapat diambil adalah WhatsApp dapat dijadikan sebuah media dalam kegiatan berliterasi di masa pandemi Covid-19.KATA KUNCI: Covid-19; kegiatan literasi; pemanfaatan WhatsApp. UTILIZING WHATSAPP AS A MEDIA IN LITERACY ACTIVITIES IN THE COVID-19 PANDEMIC PERIOD ABSTRACT: The emergence of the Covid-19 pandemic in Indonesia has had a very significant impact on the world of education. This can be seen in the development of education in Indonesia which runs very passively. Conventional learning has to be replaced with distance learning via online. Apart from formal learning, literacy activities have also been affected by Covid-19 pandemic. One way for learning to run according to standards, all elements of education must take advantage of technology in connecting teachers and students. Seeing, this study aims to describe how the use of WhatsApp is used as a medium for literacy activities during the Covid-19 pandemic. The research method used is a qualitative method. The number of participants in this study amounted to 233 people. Based on the results of the analysis, it can be said that using WhatsApp as a medium in literacy activities can spark people's interest from sharing levels, starting from students, students, domestic workers, teachers, and others. One of the literacy activities carried out in the WhatsApp group is training in writing story titles aided by images. The conclusion that can be drawn is that WhatsApp can be used as a medium for literacy activities during the Covid-19 pandemic.KEYWORDS: Covid-19; literacy activities; use of WhatsApp.
ANALISIS HUBUNGAN ANTARA DIMENSI BUDAYA KINERJA ORGANISASI DENGAN KERANGKA TEORI HOFSTEDE
Authors: Sahar Wulansari Syaidatul , Kurniawan Asep 
Published: November 2020

Budaya bukan hanya alat untuk mengatasi, tetapi juga dimaksudkan untuk menciptakan kesadaran atau pembelajaran untuk menopang aktivitas manusia dan membantu menjelaskan banyak perilaku manusia. dalam perkembangan yang efektif di suatu bangsa sangat penting bagi suatu organisasi untuk mendapatkan hasil yang maksimal sehingga budaya organisasi yang efisien dapat diakui sebagai salah satu faktor yang tampaknya selalu dikaitkan dengan berbagai organisasi yang sukses. Cara mengukur budaya yang digunakan oleh para peneliti ilmu sosial adalah dengan menggunakan dimensi-dimensi budaya yang dikembangkan oleh Hofstede dimana dimensi-dimensi tersebut meliputi: Power Distance, Group Attachment, Gender Association, Uncertainty Avoidance, Time Orientation dan Indulgence.
Pancreatic Duodenal Homeobox Factor-1 and Neurogenin-3 Serum Expression in Gestational Diabetes
Authors: Santana Arturo González , Cortés Jessica María Rodríguez , Barrera Leicy Jazmin Ruíz , Bacteriologist  , Juárez Araceli Consuelo Hinojosa , Hernández Joel Alberto Vargas , Riaño Deisy Julieth Abril , Zerón Hugo Mendieta 
Published: November 2020

Objectives:Pancreatic duodenal homeobox factor-1 (PDX-1) and neurogenin-3 (NGN-3) are progenitor cell markers in the pancreas. The aim was to compare their serum levels in women with and without gestational diabetes mellitus (GDM).Material and Methods:This prospective, cross-sectional study included two groups: (a) Women with normal gestation and (b) with GDM.PDX-1andNGN-3serum expression was determined by qRT-PCR. Student’st-test or the Mann–Whitney U-test was used to contrast both groups and the Pearson or Spearman correlation was used. A multiple regression was done introducing body mass index and the relative expression of both genes as independent variables and glucose as dependent variable. Statistical significance was tested atP≤ 0.05 level.Results:Thirty-eight patients (mean age was of 29.00 ± 7.74 years) were included, 22 belonged to the normal pregnancies, and 16 to GDM. Using the ΔΔCt method, the expression fold change forPDX-1was 0.458 and forNGN-3it was 0.361. There was a significant positive correlation between the expressions of both genes. The multiple regression was significant for both genes expression and glucose levels in case of having normal weight.Conclusion:PDX-1andNGN-3low serum expression could be predictors of higher glucose levels in normal pregnancies.
THE TRAINING OF GEOGRAPHERS IN THE MODERN DEVELOPMENT TENDENCIES CONDITIONS OF AZERBAIJAN REPUBLIC
Authors: Сулейманова Нармина Саттар кызы 
Published: November 2020

Цель исследования - показать первые территориальные открытия в географии Азербайджана и процесс формирования национальной школы географии. Хронологический подход раскрывает последовательный процесс географических открытий и исследований Азербайджана как территории древнего освоения с историческими городами и местностями.
The purpose of the study is to show the first territorial discoveries in the geography of Azerbaijan and the process of forming a national school of geography. The chronological approach reveals a consistent process of geographical discoveries and explorations of Azerbaijan as a territory of ancient development with historical cities and localities.