bluuebunny/crossref_metadata_2025_split huggingface dataset:
Research Initiatives in Accounting Education: Developing and Utilizing Faculty
Authors: Boyle Douglas M. , Hermanson Dana R. 
Published: June 2020

ABSTRACT
This essay addresses key needs for research in five areas related to developing and utilizing accounting faculty: faculty development (the backgrounds of who enters academia, how these individuals are trained in doctoral programs, and what advice is given to them), faculty management (the ongoing performance measurement and reward systems that are applied to individual faculty members), faculty portfolio (who provides administrative oversight, how workloads may vary across individuals, and how faculty are utilized), departmental culture (broader issues of culture), and academic freedom (the climate of academic freedom). Within each area, we pose research questions designed to provide faculty members and administrators with insights to enhance the development and utilization of accounting faculty.
Effects of Different Salinity Levels on Water Quality, Growth Performance and Body Composition of Pacific White Shrimp (Litopenaeus vannamei Boone, 1931) Cultured in a Zero Water Exchange Heterotrophic System
Authors: Khanjani Mohammad Hossein , Sharifinia Moslem , Hajirezaee Saeed 
Published: June 2020

Abstract
The present study was aimed to evaluate the effects of different levels of salinity on water quality, growth performance, survival rate and body composition of Pacific white shrimp in a heterotrophic/ biofloc technology (BFT). Shrimp post-larvae with an average weight of 74.46 mg were cultured in 300 L fiberglass tanks containing 130 L water at a density of 1 post-larva/L. Three treatments including different levels of salinity of 8, 21 and 32 ppt with three replicates were considered. The highest levels of body weight, growth rate, specific growth rate, increase in body length and survival rate were observed at high salinity level (32 ppt). The highest feed conversion ratio (FCR) and the lowest level of feed efficiency were obtained in shrimps cultured at lowest salinity level (P<0.05). Biochemical analysis of shrimp body composition showed an increase in protein, lipid and ash content as the salinity was elevated (P<0.05). The zero-water exchange system used in this study had no significant effects on water quality parameters. The results of the present study concluded that high salinity level (32 ppt) improves the growth and survival of the biofloc supplemented Pacific white shrimp in a BFT system.
The Utilization of Mushroom Waste Substrate in Producing Vermicompost: The Decomposer Capacity of Lumbricus rubellus, Eisenia fetida and Eudrilus eugeniae
Authors: Purnawanto Agus Mulyadi , Ahadiyat Yugi R. , Iqbal Achmad , Tamad  
Published: June 2020

Abstract
The objective of this study was to determine the capacity of Lumbricus rubellus, Eisenia fetida and Eudrilus eugeniae earthworms in vermicompost production utilizing mushroom waste substrate based on weight; number and weight loss of earthworms; temperature; pH; moisture content of media; and C/N ratio. The results showed that, by using 42 g of E. eugeniae, E. fetida and L. rubellus earthworms, there was an increase in weight of earthworms and vermicompost by more than 300% and 75%, respectively. In general, these three species of earthworms were able to produce vermicompost in compliance with quality standards, showing C/N ratio lower than 20.
Modeling and computing of stress and strain distribution in UHMW polyethylene elements of chosen artificial human joints
Authors: Nabrdalik Marcin , Sobociński Michał 
Published: June 2020

Abstract
The aim of the study was to present numerical strength analysis of the virtual knee and hip joints for the most popular tribological pairs used in prosthetic arthroplasty based on the Finite Elements Method. FEM makes it possible to calculate the stress in particular elements of the tested models. The research was dedicated to elucidate abrasive wear mechanisms during surface grinding of a polyethylene UHMW and a metal elements of endoprostheses. Strong adhesion was found between the abrasives and workpieces, which might be attributed to the chemical bonding between the abrasives and workpieces in synovial liquid. Therefore, the wear of UHMWPE is both chemical and physical. Abrasive wear effect, as a result of the abrasive wear process, is associated with material loss of the element surface layer due to the separation of particles by fissuring, stretching, or micro-cutting.
Kajian Yuridis Pelaksanaan Penghapusan Jaminan Fidusia Secara Elektronik
Authors: Diana Farah , Rasyid M. Nur , Azhari Azhari 
Published: June 2020

Pendaftaran jaminan fidusia seharusnya diakhiri dengan penghapusan jaminan fidusia. Hal ini berguna untuk mengembalikan hak pemberi jaminan fidusia atas obyek jaminan fidusia yang sebelumnya diserahkan secara kepercayaan kepada penerima jaminan fidusia. Kurang tegasnya pengaturan mengenai penghapusan jaminan fidusia berakibat penerima fidusia akan lebih memilih tidak melakukan penghapusan jaminan fidusia. Dengan demikian, pihak yang dirugikan adalah debitor sebagai pemberi fidusia. Perusahaan pembiayaan konsumen sebagai kreditor disarankan memahami betul tentang pentingnya penghapusan jaminan fidusia sehingga pihak debitor tidak merasa dirugikan oleh pihak kreditor dengan tidak dihapuskannya jaminan fidusia tersebut. Kepada Kanwil Hukum dan Hak Asasi Manusia disarankan agar untuk segera melakukan penyempurnaan terhadap produk hukum yang berkaitan dengan jaminan fidusia. Dalam produk hukum selanjutnya diharapkan benar-benar dapat memberikan perlindungan dan kepastian hukum bagi semua pihak yang terkait dengan jaminan fidusia. Perbaikan tersebut harus memuat aturan yang tegas dengan mencantumkan sanksi bagi penerima fidusia yang tidak melakukan penghapusan jamina fidusia.The registration of fiduciary warrants that should be terminated by the abolition of fiduciary. It is useful to return the right of fiduciary warrant providers over the object of fiduciary warrants that is handed over be based on trust to the fiduciary recipients. Lacking of law enforcement in regard with abolishing the fiduciary warrant has caused the recipient of fiduciary prefers to abolish it. Therefore, parties having lost are debtors as the fiduciary providers. It is recommended that the customers as the creditors should fully understand the importance of fiduciary warrant abolition hence the debtors are not feeling to get loss by the creditors by not being abolishing the fiduciary warrant abolition. The Regional Office of Law and Human Rights should be soon revised towards the legal productsin relation to fiduciary warrant. In relation to legal products it should be then seriously protecting and providing legal certainty for all parties in relation to fiduciary warrant. The revision should be revised by inserting law that is explicitly stating sanction for the fiduciary recipients who are not abolishing the fiduciary.
Kendala Yang Dihadapi Oleh Kejaksaan Tinggi Aceh Dalam Pemberantasan Tindak Pidana Korupsi
Authors: Putra Muhammad Gempa Awaljon , Ali Dahlan , Mahfud Mahfud 
Published: June 2020

Pasal 30 Ayat (1) huruf d Undang-Undang Kejaksaan Republik Indonesia bahwa kejaksaan mempunyai tugas dan wewenang untuk melakukan penyidikan terhadap tindak pidana tertentu berdasarkan undang-undang, termasuk salah satu kategori tindak pidana tertentu yaitu tindak pidana korupsi. Lembaga Kejaksaan memiliki struktur organisasi di seluruh wilayah Indonesia. Dalam melaksanakan pemberantasan tindak pidana korupsi, Jaksa Agung dibantu oleh para Kepala Kejaksaan Tinggi di seluruh Indonesia. Kejaksaan Tinggi Aceh merupakan jajaran Kejaksaan Republik Indonesia dengan wilayah tugas di Provinsi Aceh. Dengan sumber kewenangan dan struktur yang kompleks sudah seharusnya Kejaksaan Tinggi Aceh mampu memberikan dampak yang signifikan untuk menekan angka korupsi dan pengembalian kerugian negara. Pemberantasan tindak pidana korupsi pada masing-masing tahapan mempunyai kendala yang berbeda, secara umum kendala yang terjadi dari dua arah yaitu dari jajaran Kejaksaan Tinggi Aceh sendiri berupa kurangnya personil, kualitas Sumber Daya Manusia (SDM) yang harus ditingkatkan dan kendala dibidang koordinasi dengan lembaga terkait yang mendukung berjalannya penanganan dan penyelesaian perkara tindak pidana korupsi, sedangkan dari eksternal Kejaksaan kendala yang dihadapi dalam hal terbatasnya keterbukaan masyarakat atau menutupi informasi terkait dengan tindak pidana korupsi, respon auditor yang relatif lama dan sikap tersangka, terdakwa dan juga terpidana yang tidak kooperatif.Article 30 paragraph (1) subparagraph d that Public Prosecutor Office has the duty and authority to perform investigation to certain crimes under the law, including one particular category of offenses named criminal offense of corruption. The Public Prosecutor Office has an organizational structure throughout the territory of Indonesia. In implementing the eradication of corruption, the Attorney General is assisted by the Chiefs of Public Prosecutor Office throughout Indonesia. The Aceh Public Prosecutor Office is the an Indonesian Public Prosecutor Office with the duty area in Aceh Province. With a complex source of authority and structures, the Office of Aceh Public Prosecutor should be able to have a significant impact on reducing corruption and state losses. Each stage has different obstacles. In general the constraints that occured from two directions were that Office of Aceh Public Prosecutor itself lacked personnel, the quality of Human Resources had to be improved and Office of Aceh Public Prosecutor had coordination constraints with relevant institutions supporting the handling and settlement of corruption criminal offense, while the external factors were that constraints faced were in the form of limited public disclosure or covering information related to corruption crime, relatively long auditor response and the attitude of suspect, defendant as well as convict were uncooperative.
Penyelesaian Tunggakan Kredit Ringan Dikaitkan Dengan Prinsip Kehati-Hatian Bank
Authors: Justicia Lisa Ade , Darmawan Darmawan , Mansur Teuku Muttaqin 
Published: June 2020

Penelitian ini bertujuan untuk mengetahui penerapan prinsip kehati-hatian pada pelaksanaan perjanjian kredit ringan di PT. Bank Tabungan Negara (Persero) Tbk mengetahui faktor penyebab terjadinya kredit macet pada kredit ringan di PT. Bank Tabungan Negara (Persero) Tbk serta untuk mengetahui penyelesaian yang ditempuh oleh PT. Bank Tabungan Negara (Persero)Tbk atas kredit ringan yang macet. Penelitian ini menggunakan metode penelitian yuridis empiris. Dimana hukum dilihat sebagai norma dan juga sebagai kenyataan sosial. Hal ini diperlukan dengan adanya pertimbangan untuk suatu aturan hukum yang berlaku dalam praktek dengan mewawancarai beberapa informan dan responden. Hasil penelitian menunjukkan bahwa kredit ringan tidak hanya dapat diambil oleh nasabah debitor yang mempunyai payroll di Bank BTN, namun juga berlaku nonpayroll. Kredit ringan tidak mengharuskan nasabahnya menyerahkan suatu objek untuk dijadikan jaminan. Oleh karena itu penyelesaian tunggakan kredit ini bisa saja membutuhkan waktu yang lama dalam penyelesaiannya karena memerlukan beberapa pertimbangan dan tindakan hukum agar nasabah debitor kembali membayar angsuran tepat waktu bahkan melunasinya. This study aimed to determine the application of prudential principles in the implementation of the Kredit Ringan agreement in PT. Bank Tabungan Negara (Persero) Tbk, the cause of bad credit and settlement pursued by PT. State Savings Bank (Persero) Tbk on Kredit Ringan that stalled. This study used empirical juridical research methods, where law is seen as a norm and as a social reality. This was necessary with consideration of the rule of law applicable in practice by interviewing some informants and respondents. The result of the research showed that not only the debtor customers who have payroll in BTN Bank are allowed to take Kredit Ringan, but this also applies to non-payroll customers.Kredit Ringan does not require its customers submit an object to be collateralized. Therefore, the settlement of credit arrears may take a long time because it requires some consideration and legal action for the borrower's customers to pay back the installment on time and even pay it off.
Fungsi Hukum Prosedural Dalam Pengisian Jabatan Pimpinan Dewan Perwakilan Rakyat
Authors: Pratiwi Fhadilah Eka , Purnama Eddy , Jalil Husni 
Published: June 2020

Hukum prosedural pengisian jabatan pimpinan DPR tertuang dalam Undang-Undang No. 17 Tahun 2014 dan Peraturan DPR No. 1 Tahun 2014. Sesuai dengan asas legalitas, penyelenggaraan pemerintahan dalam suatu negara hukum menghendaki kepastian hukum dan persamaan perlakuan. Pengisian jabatan pimpinan DPR terhadap Setya Novanto dan Fahri Hamzah tidak mengikuti prosedural yang sama. Usulan penggantian Setya Novanto oleh Golkar dilaksanakan oleh pimpinan DPR, akan tetapi usulan pemberhentian Fahri Hamzah oleh PKS tidak dilaksanakan sesuai dengan prosedur yang berlaku. Penelitian ini bertujuan untuk mengetahui kesesuaian penggantian dan pemberhentian Setya Novanto dan Fahri Hamzah dengan peraturan perundang-undangan yang berlaku. Penelitian ini menggunakan metode penelitian yuridis normatif. Berdasarkan kajian yang telah dilakukan terbukti bahwa pemberhentian dan penggantian jabatan pimpinan DPR terhadap Setya Novanto dan Fahri Hamzah tidak sesuai dengan ketentuan yang berlaku. Dalam pemberhentian Fahri Hamzah ternyata tidak sesuai dengan peraturan perundang-undangan yang berlaku. Terjadinya cacat hukum prosedural membawa konsekuensi terhadap jabatan, sehingga jabatan Fahri Hamzah sebagai pimpinan DPR saat ini tidak sah. Penerapan asas legalitas akan mewujudkan kepastian hukum dan persamaan perlakuan. Berkaitan dengan proses pemberhentian Fahri Hamzah diharapkan pimpinan DPR melanjutkan usulan pemberhentian dari PKS tersebut ke rapat paripurna.The procedural law in fulfillment the head of house of representative contained in UU. No. 17 Tahun 2014 and Peraturan DPR No. 1 Tahun 2014. According to the principle of legality, administration of the constitutional state require legal certainty and equal treatment. Fulfillment the head of house of representative on Setya Novanto and Fahri Hamzah not following the same procedural. The proposal to replace Setya Novanto by Golkar was caried out to the plenary session but the dismissal proposal from PKS was not carried according to regulation. This study aims to confirm replacement and dismissal process of Setya Novanto and Fahri Hamzah under the regulation. This study use normative lagal research. Based on the research it is prove that the replacement and dismissal of the head of house of represantive on Setya Novanto and Fahri Hamzah not according to the regulation. Fahri Hamzah dismissal not according to the regulation. This legal defective cause a consequence on head of house of representative position, so that Fahri Hamzah position as one of head of DPR is not valid. Application of the principle of legality will realize the rule of law and equality treatment. In related with the dismissal process of Fahri Hamzah, it is expected that the head of representative continue the dismissal proposal from PKS to the plenary session.
Pengawasan Dan Penegakan Hukum Terhadap Bisnis Digital (E-Commerce) Oleh Komisi Pengawas Persaingan Usaha (KPPU) Dalam Praktek Persaingan Usaha Tidak Sehat
Authors: Effendi Basri 
Published: June 2020

Bisnis dengan platform digital/e-commerce diatur dalam Undang-Undang Nomor 11 Tahun 2008 tentang Informasi dan Transaksi Elektronik. Seiring dengan meningkatnya perkembangan industry digital itu membuka peluang terjadinya persaingan usaha yang tidak sehat. Hal ini bisa terjadi antara pelaku usaha bisnis platform digital dengan pelaku usaha konvensional. Sehingga hal itu memerlukan pengawasan dan penegakan hukum oleh KPPU (Komisi Pengawas Persaingan usaha). Berdasarkan uraian tersebut, permasalahan yang menjadi fokus kajian yaitu Bagaimanakah peran KPPU untuk melakukan pengawasan dan penegakan hukum terhadap bisnis platfom digital/e-commerce berdasarkan UU No 5 tahun 1999. Dalam melakukan pengawasan terhadap bisnis platform digital, KPPU memiliki Deputi Pencegahan.KPPU juga berperan dalam melindungi seluruh pelaku ekonomi agar tetap berada dalam jalur persaingan usaha yang sehat dan adil. KPPU dapat berperan dengan mencegah praktek monopoli persaingan usaha tidak sehat seperti diskriminasi, eksploitasi dari platform ke supplier atau antar platform, perjanjian eksklusif, predatory pricing, penyalahgunaan posisi dominan, dan berbagai bentuk persaingan usaha tidak sehat lainnya. Dalam aspek penegakan hukum, terdapat berbagai kasus yang terindikasi sebagai persaingan usaha tidak sehat sedang dalam proses investigasi dan proses peradilan oleh KPPU.Salah satunya adalah kasus Grab yang diduga membuat sistem kerjasama yang menguntungkan salah satu mitranya. Pada gelar sidang perkara Nomor 13/KPPU-I/2019, Grab dan TPI diduga melakukan pelanggaran Pasal 14, Pasal 15 Ayat 2 dan Pasal 19 huruf d Undang-Undang Nomor 5 Tahun 1999 tentang larangan Monopoli dan Praktek Persaingan Usaha Tidak Sehat.
Global health concern of cyanotoxins in surface water and its various detection methods
Authors: Ramya M. , Umamaheswari A. , Elumalai S. 
Published: June 2020

Water is an absolutely required resource for life nourishment especially for the purpose of drinking, domestic and farming. People in various part of the world are under prodigious threat due to unenviable changes in the physical-chemical and biological properties of an ecosystem. Due to anthropogenic causes like industrialization, the use of fertilizers and urbanization leads to highly polluted water bodies that include fresh and brackish water. These changes influence the harmful growth of cyanobacteria that is blue green algae. cyanoHABs (Cyanobacterial Harmful Algal Blooms) became a worldwide threat to drinking and recreational purpose due to its adopting nature according to the temperature fluctuations. In this study, a basic introduction to cyanotoxins as well as the entanglement of public health that includes route of exposure health effects and the pervasive impact of cyanotoxins and alleviation efforts in the waterbodies along with that the toxicosis. Cyanobacterial toxins such as hepatotoxicosis, neurotoxicosis, gastrointestinal disturbances respiratory and allergic reactions were reviewed. Their detection process and the treatment techniques with various physicochemical methods and bioassay methods were also reviewed.
Perbandingan Penggunaan Natrium Perkarbonat, Hidrogen Peroksida, Hipoklorit, dan Xilanase terhadap Sifat Optik Deinked Pulp
Authors: Ridho Muhammad , Sijabat Edwin K 
Published: June 2020

Penggunaan bahan baku dari jenis kertas SWL (sorted white ledger) yang berasal dari proses mekanikal dan jenis kertas bekas yang mengandung banyak tinta memiliki dampak negatif karena menyebabkan sifat optik dari deinked pulp yang dihasilkan tidak optimal. Penyebab dari masalah tersebut adalah tingginya kandungan logam dan lignin pada SWL dan kertas bekas. Untuk mengatasi masalah tersebut, pada penlitian ini dilakukan penambahkan DTPA (Diethylene Triamine Pentaacetic Acid) sebagai penghilang kandungan logam dan bahan pemutih untuk menghilangkan lignin. Bahan pemutih yang digunakan adalah natrium perkarbonat, hidrogen peroksida, hipoklorit, dan xilanase. Dilakukan variasi dosis (1%; 1,5%; dan 2%) dan suhu pemutih (50°C, 70°C, dan 90°C) untuk menentukan titik optimal. Hasil penelitian menunjukkan bahwa bahan pemutih yang digunakan mampu meningkatkan derajat cerah dan derajat putih dari deinked pulp. Nilai sifat optik yang paling optimal didapat pada proses pemutihan menggunakan 2% natrium perkarbonat pada suhu 70°C, dengan nilai derajat cerah sebesar 85,30% ISO dan derajat putih sebesar 112,27% ISO. The Comparison of Sodium Percarbonate, Hydrogen Peroxide, Hypochlorite, and Xylanaseon Optical Properties of Deinked PulpAbstract The use of raw materials from SWL (sorted white ledger) paper originating from mechanical processes as well as used paper types that contain a lot of ink has a negative impact because it causes no optimal value for the optical properties of deinked pulp. The cause of these problems is the high content of metals and lignin. To overcome this problem, it is necessary to add DTPA (Diethylene Triamine Pentaacetic Acid) as a remover for metals and bleaching agents to remove lignin. The bleaching agents used in this study were sodium percarbonate, hydrogen peroxide, hypochlorite, and xylanase. Variation of bleach dose (1%, 1,5%, and 2%) and temperature (50°C, 70°C, and 90°C) is performed to determine the optimal point. The results showed that the whitening material used was able to increase the bright and white degrees of deinked pulp. The most optimal optical properties values obtained in the whitening process using 2% sodium percarbonate at 70°C, with a bright degree value of 85.30% ISO and a degree of white of 112.27% ISO. Keywords: SWL, waste paper, sodium percarbonate, hydrogen peroxide, hypochlorite, xylanase.
INSECT POLLINATORS DIVERSITY IN AVOCADO ORCHARD DURING FLOWERING PERIOD IN LUSHOTO DISTRICT TANZANIA
Authors: Materu Christopher L 
Published: June 2020

Insect pollinator diversity is key to ensuring adequate fruit yields within avocado orchards. Bee and non-bee insect species in avocado growing areas worldwide, has been considered as potential pollinators. Despite of this information in Tanzania there has been little research into which pollinator insect species diversity visit avocado flowers during flowering season. The study was conducted at Jaegetal avocado orchard from 450 trees of Hass variety planted at spacing of 10m x 10m. Sample size was 10 trees were used to generate pollinator’s population estimates. The orchard is located at S04˚47ʹ41.7ʹʹ and E038˚13ʹ11.8ʹʹ. Sweep net, forceps and aspirator were used to estimate pollinator’s diversity during avocado production season 2018/19.
The results showed a total of 115 individuals were sampled and honey bees were more abundant flower visitors representing 60% of all insects recorded. The second species observed included the stingless bee representing (26%), followed by tachnid fly (6%) and hoverfly (6%). The least species in abundance was ants (1%) and wasps (1%). Mean population comparison there was significant differences P< 0.005.Understanding pollinators species diversity interaction between honey bee and other flower visitor’s abundances within and outside orchards could assist in improving pollination recommendations in avocado growing areas.
INFORMATION TECHNOLOGY USAGE AND CUSTOMER ACCEPTANCE IN THE BANKING SECTOR: A CASE STUDY OF GUARANTY TRUST BANK, KIGALI, RWANDA
Authors: Kwizera John , Ongus Raymond Wafula 
Published: June 2020

The study was inspired by the arising issues of concern related to why customer accounts were inactive. The study examined effect of Information technology usage on customer acceptance at GT Bank, Kigali Rwanda. The research design was a case study, with target population of 20,335 customers who used either ATM, Internet banking or mobile banking technologies, 3 e-banking staff and 5 GT Bank branch managers. The data analysis tool used was Statistical Package for Social Sciences (SPSS) version 16.0. Findings revealed that Mobile banking and ATM were mostly used more than Internet banking, depending on features of use and security. ATM features were more accepted compared to Internet banking and Mobile banking features. Multiple regression analysis found R the coefficient of correlation to be 0.927 signifying a very strong positive correlation between information technology usage and customer acceptance. The coefficient of determination R2 = 0.859 indicated that 85.9% of the variability in customer acceptance depended on stochastic model developed, whereas the remaining 14.10% was attributed to factors beyond the control of the study. The study recommended awareness campaigns about Internet banking technology and the provision of security awareness, to increase trust of customers using information technology.