bluuebunny/crossref_metadata_2025_split huggingface dataset:
Pengaruh Akuntabilitas, Potensi Daerah dan Aset Daerah terhadap Transparansi Pemerintah Daerah
Authors: Rosalia Rosalia , Zulkarnain Pingky Dezar 
Published: November 2020

This study aims to find out several factors that affect the transparency of local governments after the enactment of Law Number 14 of 2008 concerning the Freedom of Information Act. This research focuses on the practice of the publication of local government financial statements and information about the local budget (APBD) on the website of each local government. The identified factors (independent variables) are accountability, regional potential and regional assets. In addition to knowing the partial effect of the independent variables on dependent variables, this study also aims to determine whether the accountability, regional potential, and regional assets simultaneously influence the transparency of regional government.
The population of this study is 28 local governments in the province of West Java during the period of 2016 – 2018. Thus, the total number of samples is 84 . The type of data is secondary data. The analytical tool used is SPSS 24 for windows software. The analytical method is logistic regression analysis with a significance level of 5%
The results show that accountability, regional potential and regional assets simultaneously influence the transparency of local government. The accountability variable that is proxied into audit opinion does not affect the transparency of local government. This means that the WTP opinion obtained by the regional government does not encourage the regional government to practice the publication of financial statements and APBD information on the respective regional government website. Furthermore, regional potential variables significantly influence the transparency of local governments. The higher regional potential, the greater the supervision of the community regarding the management of the region’s potential is. This encourages the regional government to be more transparent with its financial statements. The regional asset variable does not significantly influence regional transparency. This shows that high regional fixed assets does not directly make regional governments more transparent in disclosing their financial statement to the public.

Key words : Accountability, Regional potential, Regional Asset, Publication, Transparency, Website
Efektivitas SPKP2KB Terhadap Tingkat Kesadaran Wajib Pajak Atas Pembayaran Tunggakan Pajak Kendaraan Bermotor Pada Kantor Samsat Cibinong
Authors: Wulandari Yasfini , Andrianto Toni 
Published: November 2020

Optimization of local tax revenue comes from the tax potential that can be explored in that area is no exception the motor vehicle tax. The process of collection and billing through the issuance of tax letter directly hand over to the taxpayer an obligation for the Regional Revenue Agency of West Java Province especially the SAMSAT Office of Bogor Regency in optimizing of motor vehicle tax revenue.
The purpose of this study is to determine the effectiveness and contribution of motor vehicle tax collection through the issuance of tax letter, and the motor vehicle tax payment process after the taxpayer receives the tax letter.
The final results of this study indicate that the effectiveness of tax letter issuance shows that it has not been effective and the contribution obtained from the disbursement of tax arrears on motor vehicle tax revenue is moderate. Then the motor vehicle tax payment process can be done through service innovations that have been provided by the Regional Revenue Service of West Java Province.
Keyword: Effectiveness, motor vehicle taxes, tax revenue, tax letter
Pengaruh Leverage, Profitabilitas dan Likuiditas terhadap Keputusan Hedging
Authors: Luviani Nur Hannah , Pramiudi Udi 
Published: November 2020

International transactions carried out by companies in Indonesia have some implications related to foreign exchange rates. Fluctuations in foreign exchange rates make the companies experience financial risks resulting in a decrease in profits or an increase in debts, which eventually will raise losses and weaken the financial performance. To avoid these financial risks, companies can make hedging decisions to maintain currency exchange rates and avoid excessive risks.

The purpose of this study is to determine and analyze the effects of leverage, profitability and liquidity on hedging decisions in manufacturing companies listed on the Indonesia Stock Exchange in 2015 - 2018.

The research method used is a quantitative analysis method with purposive sampling technique. Data are obtained from a research sample of 28 companies. This study uses logistic regression analysis techniques to determine the variables that influence companies in hedging decisions. Secondary data were gathered from the Indonesia Stock Exchange, the companies’ websites and their annual financial statements.

The results show that leverage and profitability partially have no effects on hedging decisions, with calculated t scores of 0.578 and 0.198. However, liquidity has an influence on hedging decisions with calculated t score of 0.003. Leverage, profitability and liquidity simultaneously have an influence on hedging decisions with calculated f score of 0.001.

Keywords: hedging, leverage, profitability, liquidity
Pengaruh Penerapan Green Accounting dan Perputaran Total Aset Terhadap Profitabilitas
Authors: Utami Retno Dwi , Nuraini Airin 
Published: November 2020

The purpose of this research is to find out the influence of Green Accounting implementation and total asset turnover to profitability applied by foreign mining companies in Indonesia. While these companies play an important role in industry, they exploit natural resources and environment to raise their standards and earn maximum profits without concerning the surrounding conditions. The companies’ activities that cause negative impacts on society can reduce the investors’ trust and will eventually destroy their own image. Mining companies apply the Green Accounting concept in order to overcome the risks of natural disasters caused by their activities.
The samples of this study include 5 foreign mining companies that have been operating in Indonesia for 6 years. Sample collection uses Non-probability sampling method and purposive sampling technique. Various methods of data analysis are performed to process the collected data to prove the effects of the two independent variables on the dependent variable. The results of this study show that the application of Green Accounting partially has no effect on profitability of the mining companies because social and environment costs are not transparent in their financial statements. However, Total Asset Turnover partially affects the profitability of the companies and tends to increase every year. The application of Green Accounting and Total Asset Turnover simultaneously affect the profitability of the mining companies as the environmental condition needs to be considered in carrying out their operations. As a result, environmental performance has a significant influence on the companies’ finance.
Keywords: Green Accounting, Total Asset Turnover, and Profitability
Peranan Anggaran Biaya Produksi Sebagai Alat Pengendalian Biaya Produksi Pada PT Yudhistira Ghalia Indonesia - Bogor
Authors: Septiani Septiani , Herawati Heti 
Published: November 2020

Budgeting of production costs is very useful as a tool to find out and predict the costs of production process in order that any surplus or deficiency of the production components can be avoided. As a result, carrying out performance measurement for cost control becomes more simple and eventually the goal is achieved.
The purpose of this study is to determine the role of the production cost budget as a means of controlling production costs. The data used in this research are gained from the interviews with relevant authorities and direct observation to record the budget and the realization of production costs in 2018 and 2019. Analysis of the difference in costs is conducted at PT Yudhistira Ghalia Indonesia using qualitative methods.
The results of the research is obtained by comparing the budgeted costs with costs realization. The control of production costs can be done optimally. However, the company does not have factory’s overhead costs budget that distinguishes between fixed overhead costs with variables. It is also found out that there are deviations in direct labor costs resulting from the increased spending due to the hiring of new employees.

Key words : Production Cost Budget and Cost Control
Analisis Kinerja Keuangan Pada Industri Property dan Real Estate Serta Kontribusinya Terhadap Pendapatan Negara Dari Sektor Pajak
Authors: Ferina Veren , Amrulloh Amrulloh 
Published: November 2020

The global economy is currently experiencing a shocking crisis. Many people, particularly entrepreneurs, are affected by this condition. This compels companies in Indonesia to maintain their good performance in order to be able to compete and survive. Company performance can be identified and assessed through analysis on the company's financial statements. The financial statements consist of the Statement of Financial Position, the Profit and Loss Statement, the Equity Change Report, the Cash Flow Statement, and the Notes to Financial Statements. With the analysis of financial statements, the performance of an enterprise can be assessed by performing a mathematical calculation of the items in the financial statements. In addition to examining the company's performance, financial statement analysis can also predict the company's financial condition in the future. It also serves as the source of information about the company's health condition. This financial statement analysis is very useful as information for various parties, such as the government, investors, and other users of financial statements to assess the financial condition of a company.
The purpose of this study was to determine the financial performance of property and real estate companies as well as their contributions to the state from the tax sector. The research was conducted by taking financial statements from property and real estate companies listed on the Indonesia Stock Exchange in 2016-2018. The results show that the property and real estate companies with the best financial performance was Bumi Serpong Damai Tbk. In terms of contributions made by companies from the tax sector, Pakuwon Jati Tbk has contributed increasingly consistent every year. However, if seen from its financial performance, Bumi Serpong Damai Tbk has the best performance and good tax contributions.
Key words :Analysis of Financial Performance and Tax Contributions.
Peningkatan Kinerja Simpang Tiga Bersinyal (Studi Kasus Simpang Tiga Purin Kendal)
Authors: Hidayat Dwi Wahyu , Oktopianto Yogi , Budi Sulistyo Aris 
Published: December 2020

Salah satu persimpangan yang ada di Kabupaten kendal adalah Simpang Tiga Purwokerto Indah (Purin). Pada persimpangan ini merupakan simpang bersinyal, persimpangan ini terdapat kawasan Pendidikan dan Pemukiman yang berada di Persimpangan yang merupakan simpang tiga yang mana simpang tiga ini menghubungkan Jalan Tentara Pelajar dan Jalan Soekarno-Hatta yang mana jalan ini merupakan jalan Pantura. Jumlah kendaraan yang melewati persimpangan tersebut arus lalu lintas yang melewati Simpang Tiga Purin Kendal pada hari minggu atau libur sebesar 45.208 Kendaraan. Untuk hari senin jumlah kendaraan yang lewat sebesar 84.364 kendaraan. Untuk hari rabu jumlah kendaraan yang lewat sebesar 83.386 kendaraan. Dengan demikian hari yang paling padat dari ketiga hari yang diambil sebagai sampel penelitian adalah hari senin dengan jumlah kendaraan yang lewat sebesar 84.364 kendaraan. Kinerja simpang dapat ditunjukan dengan tingkat kapsitas jalan masing-masing pendekat pada simpang yang diteliti. Untuk Simpang Tiga Purin Kendal pada masing-masing pendekat mempunyai derajat kejenuhan (DS) untuk pendekat selatan sebesar 0,90, pendekat barat 0,90, pendekat 0,90, dengan demikian nilai derajat kejenuhan pada Simpang Tiga Purin Kendal >0,85, ini berarti tingkat kapasitas jalan sudah berada pada tingkat kejenuhan yang merupakan tingkat pelayanan simpang D, dengan tundaan simpang rata-rata 34, 27 det/smp. Untuk meningkatkan kapasitas simpang dapat digunakan beberapa alternative yang dapat digunakan adalah pelebaran geometrik jalan dan perubahan kebijakan arus lalulintas dari 2 arah 1 jalur menjadi 1 arah 1 jalur. Simulasi peningkatan kapasitas simpang dengan dua alternatif tersebut menghasilkan yaitu untuk alternatif pelebaran geomatrik jalan menhasilkan tundaan 24,58 det/smp masuk dalam tingkat pelayan simpang C, untuk alternatif perubahan kebijakan arus lalulintas dari 2 arah 1 jalur menjadi 1 arah 1 jalur menghasilkan tundaan 17, 39 det/smp masuk dalam tingkat pelayanan simpang C.
Kur’ân’a Göre İnsanların Yanılgılarının Sosyolojik Nedenleri
Authors: YILDIZ İbrahim 
Published: November 2020

İnsan, özgür iradesi ile karar veren bir varlıktır. Aldığı kararları ve bunlara dayanan davranışları, onun imanî ve amelî durumunu belirler. Dolayısıyla kişinin karar ve davranışlarında düştüğü yanılgıları, onun hem dünya hem de ahiret hayatını etkilemektedir. Fakat ilahî imtihanın bir gereği olarak birçok zaafla yaratılan insanın yanılgıya düşmemesi mümkün değildir. Zaten insandan beklenen de hiç yanılgıya düşmemesi değil, zaaflarını kontrol altına alarak maddî ve manevî baskılara direnmesi ve herhangi bir nedenle yanılgıya düştüğünde hemen tövbe ederek yanılgısından dönme-sidir. İnsanları yanılgıya düşüren nedenlerden biri de sosyolojik etkenlerdir. İnsan, yaratılışı icabı topluluk içinde yaşamak zorundadır. Bu zorunluluk, hayatı kolaylaştıran ve düzene oturtan kural-lar manzumesi olan geleneği gerekli kılmaktadır. Aynı zamanda toplumların önderlerinin olması, insanların arkadaşlarının bulunması da doğaldır. İnsan psikolojisi, çoğunluğun yanında yer almaya ve ekonomik, siyasi ve sosyal statüsünü kaybetmemeye meyillidir. Fakat tüm bunlar, karar verme sürecinde kişiyi yanıltabilme potansiyeline sahiptir. Geleneğin, düzenli hayata katkıda bulunmasına karşın insanların özgür düşünme ve davranmalarına engel olma gibi bir özelliği de vardır. Toplumdan dışlanmamak için çoğunluğa veya arkadaş grubuna uyma eğilimi, kişinin istemediği işleri yapmasına neden olabilmektedir. İnsanı yanılgıya düşüren bu sosyolojik etkenlere karşı Kur’ân, dünya hayatının geçici olduğunu, âhirette herkesin tek başına hesaba çekileceğini ve orada kimsenin kimseye bir faydasının olmayacağını, geleneğin temellerinin sahih bilgiye dayanması gerektiğini hatırlatarak önlem almakta ve sâlih kişilerle arkadaşlık yapılmasını tavsiye etmektedir. Çalışmamızda dinî yanılgıların Kur’ân’da yer alan sosyolojik temelli nedenleri incelenecektir. Konu, literatür taraması metodu ile sosyoloji ilminin verilerinden yararlanılarak tefsir ilmi açısından değerlendirilecek ve müfessirlerin ilgili âyetlere yaptıkları yorumlar dikkate alınacaktır.
BATASAN KEWENANGAN MENGADILI PENGADILAN UMUM DAN PENGADILAN TATA USAHA NEGARA DALAM PENYELESAIAN SENGKETA PERBUATAN MELAWAN HUKUM YANG MELIBATKAN BADAN NEGARA ATAU PEJABAT PEMERINTAH DITINJAU DARI PERMA NOMOR 2 TAHUN 2019
Authors: MAKSUM HAIRUL 
Published: November 2020

Permasalahan yang diangkat dalam penelitian ini yaitu pertama, Bagaimana batasan kewenangan mengadili Pengadilan Umum dan Pengadilan Tata Usaha Negara (TUN) dalam sengketa Perbuatan Melawan Hukum berdasarkan kompetensinya menurut peraturan perundang-undangan dan Kedua, Bagaimana pengaturan kewenangan mengadili Pengadilan Negeri dan Pengadilan Tata Usaha Negara (TUN) dalam perkara perbuatan melawan hukum apabila melibatkan Badan Negara atau Pejebat Pemerintah. Menurut PERMA No. 2 Tahun 2019. Penelitian ini pada prinsifnya bertujuan untuk mengetahui batasan kewenangan mengadili antara Peradilan Umum dan Peradilan Tata Usaha Negara, karena dalam pelaksanaan hukum acara dipengadilan sering sekali terjadi titik singgung terhadap kewenangan mengadili antara kedua Lapangan Pengadilan tersebut.
Hasil penelitian ini menunjukkan bahwa, pertama tentang kompetensi absolut antara Peradilan Umum dan peradilan Tata Usaha Negara (TUN) yang sebenarnya telah diatur dalam undang-undang, baik itu di dalam Undang Undang Kekuasaan Kehakiman, dan Undang-Undang tentang Mahakamah Agung, akan tetapi pengaturan tersebut masih bias karena tidak menyebutkan secara spesifik batasan-batasan kewenangan tersebut, sehingga menimbulkan titik singgung dalam penerapan. Untuk menghindari titik singgung tentang kewenangan mengadili antara kedua pengadilan, yaitu Pengadilan Negeri dan Pengadilan Tata Usaha Negara maka Mahkamah Agung sebagai pemegang kekuasaan kehakiman yang tertinggi mengaturnya dengan mengeluarkan PERMA yang bersifat Lex specialist untuk mengatur tentang itu, sehingga dikeluarkan Peraturan Mahkamah Agung (PERMA) Nomor 2 Tahun 2019 tentang Pedoman Penyelesaian sengketa Tindakan Pemerintah dan Kewenangan Mengadili Perbuatan Melanggar Hukum oleh Badan dan/atau Pejabat Pemerintahan (Onrechmatige Overheidsdaad).
YENİLENEBİLİR ENERJİNİN SÜRDÜRÜLEBİLİRLİK ÜZERİNDEKİ ROLÜ
Authors: ÖYMEN Gözde 
Published: November 2020

1970’li yıllarda yaşanan petrol krizlerinden sonra enerjide arz güvenliği sorunu ortaya çıkmış, yeni enerji kaynağı arayışları hızlanmıştır. Sonrasında ise, çevre kirliliği konusunda giderek artan bir duyarlılığın başlamasıyla yenilenebilir enerji kaynakları enerji tablosundaki yerini almaya başlamıştır. Bölgesel ve yerel çevre kirliliğin yanında, atmosfere verilen karbon bileşenlerinin sera etkisi yaratarak yeryüzü ikliminde değişmelere neden olması ve asit yağmurları gibi küresel çevre sorunlarında fosil kökenli enerji kaynaklarının kullanımının oynadığı rolün anlaşılması sonucunda da temiz enerji kaynakları olan yenilenebilir enerji kaynakları giderek daha fazla destek görmeye başlamıştır.
Ekonomik büyüme ve toplumsal refahın temel girdilerinden birisi ve hatta en başta gelenin enerji olduğu savı, küresel düzeyde de kabul görmektedir. Enerji üretiminin hangi kaynaktan yapılırsa yapılsın ve hangi yöntem izlenirse izlensin çevreye bir etkisi olmaktadır. Enerjinin geri dönülmez çevresel tahribata yol açmadan, ekolojik dengeyi bozmadan ve kuşaklararası adalet anlayışına uygun bir biçimde kullanımı hedeflerini içeren “sürdürülebilir enerji” kavramını uluslararası toplumun benimsediği ortak bir politika ilkesi olarak nitelendirmek mümkündür.
Bu çalışmada öncelikle yenilenebilir enerji ve sürdürülebilirlik kavramları açıklanmış, daha sonra ise enerji sektöründe çalışan 16 profesyonel ise derinlemesine mülakat gerçekleştirilmiş, araştırma sorularına cevap aranmış ve yenilenebilir enerjinin sürdürülebilirlik üzerindeki rolünün önemi ortaya konulmaya çalışılmıştır.
Effects of Nanosilver Impregnation on Impact Bending Strength of Ice-Blasted Beech and Poplar Woods
Authors: ESMAILPOUR Ayoub , TAHER TOLOU DEL Mohammad Sadegh , TAGHIYARI Hamid Reza , CHOO Adrian Cheng Yong , SIAHPOSHT Hassan 
Published: November 2020

Ice-blasting (frozen CO2 at minus 78.5 ºC) is one of the modern methods of cleaning for industrial purposes without any contamination or hazard to the environment. Effects of ice-blasting were studied here on the basis of normal solid wood as well as nanosilver-impregnated Populus nigra and Fagus orientalis. The size range of silver nanoparticles was 20 - 90 nm. Specimens were free from any knots, splits, rot, or other visual defects. Results showed that ice-blasting made impact strength decrease in beech by 8.4 %; however, an insignificant increase of 0.8 % was observed in poplar. Impregnating the specimens with a nanosilver suspension before ice-blasting made impact strength increase by 25.8 % in poplar; it also mitigated the impact loss in beech (5.2 % in comparison to control specimens). It can be concluded that the negative effect of ice-blast treatment is less in lower-density poplar wood; also, impregnation with nanosilver can even increase its impact strength. In higher-density beech wood, however, the impregnation can mitigate the significant negative effect of the ice-blast treatment on impact bending strength.
Electronic and Photoelectrochemical Properties of Designed Cu(I) Complexes Anchoring with Efficient Donor and Acceptor Units as Sensitizer in DSSC Application
Authors: SANG-AROON Wichien , AMORNKITBAMRUNG Vittaya 
Published: November 2020

In this work, we report the photoelectrochemical properties of 5 designed Cu(I) dyes by means of theoretical approach. The optimized geometries, molecular orbitals electron density and their energy level obtained from DFT/M06/LANL2DZ + DZVP method. The parameters relates to photoelectrochemical properties of these dyes were derived from orbital energy. For all complexes, molecular orbital energy levels meet the requirements for use as sensitizer in DSSC. Introducing the selected ligands has great effect to the MO energies as well as other properties. The quinozaline–2,3–dithiolate (1,2) is great as donor unit but their electrophilic indices indicate that they have less strength of being oxidized confirmed by and . So, dyes 1 and 2 are not properly suitable for using as sensitizer in DSSC. Surprisingly, hydroxamate ligand shows great potential acceptor unit for Cu(I) in either bipyridine or terpyridine complexes (dyes 3–5). These dyes present good computed photochemical properties. Thus, the designed dyes 3–5 studied in this work would be competent to provide promising sensitizers for photovoltaic application. Dye 3 is the most efficient, indicating that increasing chromophoric groups or conjugated bridges does not favor to EH-L, eVOC and LHE regards to 4 and 5.
Developing and Validating the Teacher Self-Efficacy for Teaching Students with Autism Spectrum Disorder (TSE-ASD) Scale
Authors: Nazari Nabi 
Published: November 2020

Background: Autism spectrum disorder (ASD) continues to rise at an astonishing rate. As many schools attempt to create an inclusive environment conducive for students with autism to support academic success, we must recognize the teacher's role in creating an inclusive classroom. Using a student-specific teaching self-efficacy measure might provide more useful information for supporting teachers' beliefs for teaching students with ASD. Teachers with high self-efficacy have a positive impact on student achievement. The purpose of this investigation was to develop an instrument that can be used to measure teachers’ self-efficacy for effectively working with students with ASD. The original version of the scale was translated and back-translated into Persian, followed by a pilot study. A sample (n=633) of university students was recruited. Results indicated that the scale represented a unidimensional construct with acceptable internal consistency. Exploratory factor analysis demonstrated the unidimensionality of the TSE-ASD. The maximum likelihood confirmatory for the 12-item TSE-ASD model indicated excellent model fit indices (χ2/df=2.60, CFI=0.956, SRMR=0.049, PCLOSE >0.05, RMSEA=0.062, 90% CI [0.052, 0.082]). As for criterion-related validity, The Pearson correlation coefficients between (TSE-ASD score) and self-regulation (r= 0.72, p<0.01) revealed a large correlation and linear regression indicating that TSE-ASD significantly predicted self-regulation, b = 0.69, p < 0.001. Using a student-specific teaching self-efficacy measure might provide more useful information for supporting teachers' beliefs for teaching students with ASD. The findings provide evidence that TSE-ASD is a reliable and valid instrument for assessing teacher self-efficacy for teaching students with Autism Spectrum Disorder in educational settings among Persian speaking individuals.