bluuebunny/crossref_metadata_2025_split huggingface dataset:
OTORITAS KYAI DALAM MENENTUKAN KARAKTERISTIK MODEL PONDOK PESANTREN DARUSSALAM BLOKAGUNG BANYUWANGI
Authors: Fauzi Rizki Miftakhudin 
Published: July 2020

Kyai, in the tradition of boarding schools to be a central figure. In addition to leading Islamic boarding schools, the term kyai relates to a title that is emphasized on glory and voluntary recognition of someone who is qualified in Islamic science as a cultural leader of society. If the cleric figure is interpreted as understanding above, it is necessary to study the figure of the clerics in determining the style of an institution, in this case the authority of the clerics in the pesantren. This study aims to find out the authority of the clerics in determining the characteristic models of the Darussalam Islamic Boarding School in Blokagung Banyuwangi. The research method uses a qualitative approach. In this study it can be concluded that the form of clerical authority in Darussalam Blokagung Banyuwangi Islamic boarding school is directed at religion, political attitudes, education and teaching. The direction was in the form of policies and advice which were then carried out in the leadership activities. The characteristics of Darussalam Blokagung Banyuwangi Islamic boarding school are included in the characteristics of a modern cottage, where Islamic boarding schools maintain a salaf cottage model while adding curriculum from the government.Keywords: Authority, Kyai, Model, Pondok Pesantren
ALTERNATIVAS À REDUÇÃO DA REGRESSIVIDADE DO IMPOSTO DE RENDA DA PESSOA FÍSICA NO BRASIL
Authors: Chieza Rosa Angela , Franchescini Rejane , Dos Santos Dão Real 
Published: July 2020

O Brasil, no passado recente, não implementou a redução das desigualdadesde renda através de uma política tributária progressiva. Ao contrário, nos anos 1990,seguiu as orientações de organismos multilaterais, como o Fundo Monetário Internacional,de redução das alíquotas marginais do Imposto de Renda da Pessoa Física (IRPF),restringindo ainda mais o papel distributivo desse imposto, e, nos anos 2000, optoupela ótica do gasto, como alternativa à redução da desigualdade de renda no país.Diante disso e da visão da Teoria de Tributação Equitativa e a partir dos princípios constitucionais da isonomia e da capacidade contributiva, analisa-se a regressividade doIRPF a despeito das alíquotas marginais progressivas. Observa-se que a alíquota efetivaapresenta uma relação decrescente com o aumento da renda. A partir de rendas acimade 40 salários mínimos, quanto maior a renda, menor é a alíquota efetiva do IRPF, enquantoque, para contribuintes com renda acima de 320 salários mínimos, a alíquotaefetiva do IRPF é de 2,1% e para contribuintes com faixa de renda entre 30 e 40 saláriosmínimos é de 10,5%, ou seja cinco vezes maior. A partir disso, apresentam-se três simulaçõespara a atualização da tabela de IRPF visando suprir as iniquidades desse tributo,consequentemente ampliando a arrecadação e contribuindo para o enfrentamento dacrise fiscal do Estado.
The Concave Association between Tax Reserves and Equity Value
Authors: Moore Rebekah D. 
Published: July 2020

ABSTRACT
This study examines the form of the association between tax reserves and firm value. I find firm value is increasing in tax reserves at a diminishing rate until an optimal level is reached, after which firm value is decreasing in tax reserves. This concave association is consistent with investors having a firm-specific, optimal level of tax reserves where the expected benefits equal the expected costs. Conditional conservatism moderates this association such that investors of conservative firms are less sensitive to changes in tax reserves. I also decompose firm value into the numerator (expectations of future cash flows) and the denominator (cost of capital) and find the numerator impact is the primary driver of the concave association between tax reserves and firm value. The results highlight the importance of understanding how investor valuation of tax reserves may vary depending on the current level of tax reserves.
How Do Reductions in Foreign Country Corporate Tax Rates Affect U.S. Domestic Manufacturing Firms?
Authors: Kim Jaewoo , Nessa Michelle , Wilson Ryan J 
Published: July 2020

ABSTRACT
We examine the effects of increased competition stemming from corporate tax rate cuts in foreign competitors' home countries on U.S. domestic manufacturing firms. We develop a measure of U.S. domestic firms' exposure to changes in foreign country tax rates and validate that the measure captures increased competition in the U.S. We find that, on average, U.S. domestic firms lose market power following declines in foreign country tax rates. We also find that, on average, U.S. domestic firms respond by increasing investment in research and development and capital expenditures and by improving total factor productivity. In cross-sectional analyses, we find the impact of foreign tax cuts is concentrated among U.S. domestic firms with low ex ante product differentiation. Taken together, these findings suggest that foreign country tax cuts escalate the competitive threat faced by U.S. domestic firms, and in response, U.S. domestic firms alter their investment strategies and/or become more productive.
JEL Classifications: H2; H22; H25.
SISTEM INFORMASI PEMBAYARAN REKENING AIR BERBASIS WEB PADA PAMSIMAS JORONG PANYALAI
Authors: Suriyani Irma 
Published: July 2020

Air minum dan sanitasi merupakan sebuah bagian terpenting dalam siklus kehidupan setiap makhluk hidup dimana tanpa adanya air dan pengolahan sanitasi yang baik akan berdampak buruk pada kehidupan makhluk terutama manusia. Salah satu program pemerintah dalam menfasilitasi masyarakat dalam penyedian air bersih dan sanitasi adalah Program Penyediaan Air Minum dan Sanitasi Berbasis Masyarakat (PAMSIMAS). Salah satu desa yang mendapatkan program pemerintah ini adalah desa panyalai nagari cupak kabupaten solok kecamatan gunung talang propinsi sumatera barat, Program PAMSIMAS di Jorong Panyalai Nagari Cupak ini sudah dijalankan selama 2 tahun namun pelaksanaan program PAMSIMAS ini belum optimal terutama dibidang administrasi pembayaran rekening air perbulannya banyak pelanggan PAMSIMAS di Jorong Panyalai mengeluhkan dengan sistem pembayaran yang sedang berjalan, dikarenakan proses pembayaran rekening air pada PAMSIMAS Jorong Panyalai ini masih dengan cara manual. Untuk itu penulis menyarankan untuk dibagunnya sebuah sistem informasi pembayaran rekening air pada pamsimas jorong panyalai berbasis web. dengan adanya sistem tersebut diharapkan dapat memudahkan petugas dalam melayani pelanggan dalam pembayaran rekening air dengan hasil lebih efektif dan lebih akurat, selain itu dengan adanya sistem informasi dapat memudahkan dalam pengolahan data pelangan dan penyajian laporan seperti laporan data pelangan dan laporan pembayaran rekening air secara terkomputerisasi.
ANALISA HASIL PENERIMAAN PENGGUNA TERHADAP APLIKASI KARTU UNDANGAN PERNIKAHAN BERBASIS AUGMENTED REALITY
Authors: Muthik Muhammad Abdullah , Meimaharani Rizkysari , Latubessy Anastasya 
Published: July 2020

Sebuah aplikasi yang baik perlu mendapat tanggapan penilaian yang baik, oleh sebab itu penelitian ini dilakukan untuk mengetahui tingkat kevalidan dan mengetahui respon pengguna dari aplikasi kartu undangan pernikahan berbasis Augmented Rality. Metode yang dilakukan untuk penelitian ini menggunakan metode MDLC (Multimedia Develomen Live Cycle) yang terdiri dari 6 tahapan yaitu: Pengonsepan, perancangan, pengumpulan bahan, pembutan, pengujian dan penditribusian. Sementara untuk survey reponden menggunakan sepuluh pernyataan dengan interval skala Likert. Dari hasil penelitian yang dilakukan oleh 30 responden mendapatkan hasil yang memuaskan dan sesuai dengan harapan pengguna
REKAYASA PERANGKAT LUNAK SEBAGAI SYARAT-SYARAT IZIN MENDIRIKAN BANGUNAN DINAS PENANAMAN MODAL DAN PELAYANAN TERPADU SATU PINTU ( DPMPTSP ) KUDUS DENGAN METODE V
Authors: Saputro Heru , Wijayanti Esti 
Published: July 2020

Pada Dinas Penanaman Modal Dan Pelayanan Terpadu Satu Pintu ( DPMPTSP ), Dinas ini mempunyai tugas merumuskan dan melaksanakan kebijakan di bidang penanaman modal serta penyelenggaraan pelayanan administrasi penanaman modal, perizinan dan non perizinan secara terpadu dengan prinsip koordinasi, integritas, sinkronisasi, simplifikasi, keamanan, kepastian dan transparansi. melayani atau memandu seseorang bagaimana cara untuk membuat sebuah perizinan baik dalam hal berusaha atau dalam pembangunan. Sistem yang digunakan untuk membuat perizinan adalah online, Namun dalam hal tersebut masih banyak yang belum paham soal syarat-syarat yang harus dilengkapi untuk membuat izin tersebut, Kesimpulannya adalah membuat aplikasi atau perangkat lunak untuk membantu supaya lebih mudah. maka dari itu disarankan untuk membuat system informasi yang didalamnya terdapat halaman yang berisi syarat-syarat lengkap perizinan, sehingga sebelum melakukan izin seseorang bisa paham apa saja syarat yang harus dilengkapi.
Islam and its Role in Building Society: An Objective Study
Authors: Al-Abed Sukar Majid Ragab 
Published: July 2020

God sent His Prophet Muhammad, may God bless him and grant him peace, with guidance and the religion of truth, to guide humanity to goodness and guidance, and to build an interdependent Islamic society that loves each other, through the tolerance of Islam that focused on the first building block of society, namely the family, if the rest of society is reconciled. And if it spoiled the rest of society.
In this study, we will shed light on the Islamic directives for building this majestic societal edifice through what was stated in the Qur’an and supported by the pure Sunnah.
By God, I ask that he help me through this effort to help my nation, and that God accepts it sincerely for the honorable face.
Editorial: El aporte de las colecciones museológicas a la Arqueología en Argentina
Authors: Iucci María Emilia , Sprovieri Marina 
Published: July 2020

Las colecciones de objetos producidos por las sociedades pasadas están asociadas a la arqueología desarrollada en Argentina desde sus orígenes. A partir de las primeras expediciones que se realizaron a las áreas alejadas de los centros urbanos con la finalidad de obtener materiales que aportaran a la construcción de los museos, la conformación de repositorios para albergar un número creciente de piezas arqueológicas fue nucleando la actividad científica que se realizaba en el país. En más de un siglo de desarrollo disciplinar, el estudio y ordenamiento de las colecciones arqueológicas fue el soporte para la construcción de narrativas sobre el pasado prehispánico. No obstante, si bien constituyen uno de los pilares fundamentales de la formación de los primeros museos del país y de los orígenes de la arqueología argentina, en distintos momentos del devenir de la disciplina las colecciones fueron confinadas al papel de reservorio de objetos, perdiéndose de vista su potencial para la investigación científica. A partir del antecedente del simposio ?Las colecciones de museos como soporte de la investigación y difusión del conocimiento arqueológico? que tuvo lugar en el 51 Congreso Internacional de Americanistas, coordinado por B. Balesta y N. Zagorodny, llevamos la propuesta de realizar un simposio sobre colecciones arqueológicas, sus trayectorias de formación y su valor como instrumento para la investigación al Primer Congreso de Historia de la Antropología Argentina. Esta propuesta se realizó teniendo en cuenta que la investigación basada en colecciones museológicas ha tenido un gran desarrollo en épocas recientes, conjuntamente con una renovación en los lineamientos metodológicos y enfoques teóricos para el abordaje. En el simposio, invitamos a hacer un repaso por los procesos de conformación, así como por los aportes que han tenido a las colecciones como corpus para la investigación en arqueología. La propuesta tuvo una muy buena convocatoria, y el conjunto de las presentaciones, realizadas desde diferentes perspectivas y un tipo muy diverso de colecciones, mostró la vigencia del tema entre los estudios arqueológicos y el continuo aporte de estos corpus como soporte para la investigación. Además, puso en el centro la tarea necesaria de aportar a construir, desde la práctica arqueológica, procesos de revalorización, apropiación social y, sobre todo, generar estrategias de trabajo comprometidas con las comunidades de donde estos materiales fueron obtenidos.Este dossier reúne once aportes presentados en el simposio. En su conjunto, permiten internarse en las investigaciones para reconstruir las trayectorias de formación de colecciones, de características tan diversas como los conjuntos de piezas que han sido reunidas y se encuentran en manos de particulares que habitan en los mismos lugares donde se realizan los hallazgos, hasta las grandes colecciones de largas trayectorias en instituciones como la Colección Benjamín Muniz Barreto.
Faktor yang Memengaruhi Efektivitas Komunikasi antar Pemain Game Online PUBG
Authors: Nuzuli Ahmad Khairul 
Published: July 2020

Awalnya game diciptakan untuk menghilangkan kejenuhan, namun intensitas bermain game online yang tinggi mengakibatkan adiksi dan memberikan dampak negatif. Penelitian ini bertujuan melihat pengaruh pengaruh intensitas bermain game online PUBG dan persepsi interpersonal terhadap efektivitas komunikasi interpersonal. Teori yang digunakan adalah Teori Atribusi. Populasi penelitian adalah mahasiswa Universitas Amikom Yogyakarta yang aktif bermain PUBG. Jumlah sampel penelitian dalam penelitian ini sebanyak 100 orang yang dipilih dengan menggunakan purposive sampling. Metode analisis data menggunakan analisis regresi sederhana dan regresi berganda dengan bantuan SPSS 25. Hasil penelitian menunjukkan adanya pengaruh signifikan intensitas bermain game online PUBG dan persepsi interpersonal terhadap efektivitas komunikasi interpersonal. A game was created to eliminate boredom, but the intensity of playing games would lead to game addiction and give negative impacts. This study aims to look at the effect of PUBG online game and interpersonal perception on the effectiveness of interpersonal communication among players by employing Attribution Theory. The sample was 100 students at Amikom University of Yogyakarta who actively played PUBG online game. The sample was selected using a purposive sampling technique. Data were analysed using simple and multiple regression analyses using SPSS 25. The results of the study showed that there was a significant influence of playing PUBG online games and interpersonal perception on the effectiveness of interpersonal communication.
Nilai Moral Figur Putri Mandalika dalam Profesi Akuntan
Authors: Putri Fitri Ajiani Ika , Hamidah Hamidah 
Published: July 2020

This study departs from the legendary story of Princess Mandalika which is the basis for the moral values of the figure of the Princess Mandalika seen in the accounting profession, especially women. The moral value consists of the value of sacrifice and the value of emancipation. This research uses a phenomenological approach. Data collection techniques using semi-structured interview techniques. The informants who are the object of research are the Culture and Professional Practitioners of Accountants. The results of this study indicate that the value of sacrifice and the value of the emancipation of the figure of Princess Mandalika are still alive in the accounting profession, especially women.
Keywords: Sacrifice Value; Emancipation Value; Putri Mandalika; Professional Accountant.
Kepatuhan Wajib Pajak Pasca Aturan PP No 23 Tahun 2018 pada UMKM Ekowisata Desa Singapadu
Authors: Krisna Yudha Cokorda , Ratna Sari Dewi Cok Istri 
Published: July 2020

This study aims to analyze the compliance of taxpayer post government regulation No. 23/2018 on Ecotourism MSEs in Singapadu Kaler and Singapadu Tengah Village. Based on data from the Directorate General of Taxes, the number of Final Tax payers is still very low compared to the total number of SMEs in Indonesia. Socialization and taxpayer knowledge are the main factors that affect taxpayer compliance given the large potential of MSEs in contributing to tax revenue. This study used qualitative research methods. The results showed the taxpayer compliance rate post government regulation No. 23/2018 in Singapadu village reached 85 percent. The lack of socialization lead to taxpayer knowledge about the regulation is not widely known by SMEs in the village.
Keywords: Taxpayer Compliance; Government Regulation No. 23/2018; SMEs.
Kinerja Perusahaan sebagai Pemediasi Pengaruh Penerapan Employee Stock Option Plan (ESOP) pada Nilai Perusahaan
Authors: Ayu Wisma Dewi Ni , Putra Astika Ida Bagus 
Published: July 2020

Limited liability company (Ltd) based on a contract cooperative relationship which is the basis of agency theory with the risk of conflict. The solution to minimize is the employee stock ownership program with the Employee Stock Option Plan (ESOP) strategy. The purpose of this study is to obtain empirical evidence of the relationship of stock options granted’s number to the firm value through firm performance. This research was conducted at companies listed in the BEI and conducted ESOP grants in 2014-2018. Samples obtained using purposive sampling were 48 observations. Data analysis technique used is path analysis. The results showed that the number of stock options granted had a positive effect on firm performance, firm performance had a positive effect on firm value, the number of shares options granted had a positive effect on firm value, and firm performance mediated the relationship between the number of shares options granted and firm value.
Keywords: Employee Stock Option Plan; Firm Performance; Firm Value.
Pengaruh Pengalaman, Kompetensi, Independensi dan Fee Audit pada Kualitas Audit
Authors: Sisna Armawan I Putu , Wiratmaja I Dewa Nyoman 
Published: July 2020

The research aims to obtain empirical evidence of the effect of experience, competence, independence, and audit fees on audit quality. This research was conducted at a Public Accountant Office in Bali registered in IAPI (Institut Akuntan Publik Indonesia) 2019. The method of determining the sample uses non-probability sampling techniques. The number of samples in this study were 48 auditors. The data collection method uses a questionnaire. The analysis technique used is multiple linear regression. The results showed that experience, competence, independence and audit fees had a positive effect on audit quality.
Keywords: Experience; Competence; Independence; Audit Fees; Audit Quality.
Pengaruh NPM, ROA, ROE terhadap Harga Saham pada Perusahaan LQ45
Authors: Sahari Kannia Aulia , Suartana I Wayan 
Published: July 2020

The purpose of this study is to determine the movement of stock prices, namely fundamental analysis where profitability ratios are often used in fundamental analysis, namely NPM, ROA and ROE This research was conducted on companies incorporated in the 2014-2018 LQ45 index on the Indonesia Stock Exchange. The research population is 68 companies. Samples were selected using a purposive sampling technique so that the number of samples obtained was 26 companies and the number of observations over 5 years was 130 observations. Data analysis techniques using multiple linear regression analysis. Based on the results of this analysis show that NPM and ROA have no effect on stock prices so that they are unable to increase share prices in companies incorporated in the LQ45 index, while ROE affects stock prices so the higher the ROE level the higher the stock prices at companies incorporated in the LQ45 index.
Keywords: NPM; ROA; ROE; Stock Price.
Pengaruh Koneksi Politik terhadap Nilai Perusahaan
Authors: Evalestine Patriarini Winny 
Published: July 2020

The purpose of this study is to analyze the effect of political connection on firm value. This study uses 160 samples listed on the Indonesia Stock Exchange for the period 2014 to 2018. The analysis used in this study is the Multiple Regression analysis model that is processed with SPSS 20 software. This study found that political connections had a positive and significant effect on firm value. The results show that the political connections that a company has can cause a company to have an advantage so that it can increase the value of the company.
Keywords: Political Connection; Firm Value.
Kursi Lantai dan Penataan Layout Meningkatkan Work Engagement dan Produktivitas Pekerja Pembuatan Atap Alang-Alang
Authors: Saputra I Kadek Dwi Arta , Purnawati Susy , Swamardika Ida Bagus Alit , Sri Handari Adiputra Luh Made Indah , Priambadi I Gusti Ngurah , Dinata I Made Krisna 
Published: July 2020

Pekerja pembuatan atap alang-alang bekerja dengan sikap kerja duduk di lantai dengan punggung sedikit membungkuk. Intervensi dengan pemberian kursi lantai sebagai alas saat kerja serta dilakukan penataan layout proses produksi. Penelitian ini bertujuan untuk meningkatkan work engagement dan produktivitas pekerja pembuatan atap alang-alang di Gianyar. Rancangan penelitian yang digunakan adalah eksperimental dengan randomized pre-posttest control group design melibatkan 16 sampel penelitian yang dipilih secara random. Subjek penelitian dibagi menjadi dua yaitu kelompok kontrol adalah pekerja yang bekerja seperti biasa dan kelompok perlakuan adalah pekerja yang bekerja dengan menggunakan kursi lantai dan penataan layout proses produksi. Work engagement didata menggunakan kuesioner UWES 17 dan produktivitas didata berdasarkan jumlah atap alang-alang yang dihasilkan. Analisis data menggunakan uji parametrik dengan nilai ?=0,05 untuk data yang berdistribusi normal dan uji non-parametrik untuk data yang tidak berdistribusi dengan normal. Hasil penelitian menunjukkan perbedaan yang bermakna pada work engagement dan produktivitas (p<0,05). Pada kelompok kontrol rerata skor work engagement 50,75 dan produktivitas 0,067, sedangkan pada kelompok perlakuan rerata skor work engagement 71,12 dan produktivitas 0,015. Pemberian kursi lantai dan penataan layout proses produksi terbukti dapat meningkatkan work engagement sebesar 40,13% dan meningkatkan produktivitas sebesar 34,60%. Dapat disimpulkan bahwa penerapan ergonomi berupa pemberian kursi lantai dan penataan layout proses produksi terbukti dapat meningkatkan work engagement dan produktivitas kerja pada pekerja pembuatan atap alang-alang.
A case report of intestinal obstruction due to magnetic ball ingestion
Authors: Hashmat Nadeem , Altamimi Adel , Satti Naureen Kanwal 
Published: July 2020

Background:
Toys with magnetic balls and objects can lead to serious consequences in children. We report a child with a history of magic ball (magnetic toy) ingestion.

Case Presentation:
A 4-years-old girl, previously healthy and developmentally normal, presented to the emergency department of the hospital with a 10 days’ history of vomiting and abdominal pain. Parents took her to different hospitals, where she was treated as a case of acute gastroenteritis and gastritis. Routine laboratory tests were normal, and an abdominal ultrasound also did not reveal any abnormality. Parents also did not report anything unusual in history. An abdominal X-ray was done in the Emergency room, which showed a collection of approximately 18 rounded radiopaque objects in the right lower abdomen with the signs of intestinal obstruction. Magnetic balls were removed after laparotomy followed by uneventful recovery.

Conclusion:
Awareness about the serious consequences of magnetic toy ingestion and the need to supervise children while playing is emphasized. It is strongly recommended that to reduce further damage, the International Safety Standards for the use of small magnets should be established.