bluuebunny/crossref_metadata_2025_split huggingface dataset:
PENDAMPINGAN PENYUSUNAN PEMBUKUAN KEGIATAN DAN KEUANGAN USAHATANI MANDIRI DAN KELOMPOK DI DESA PEMULUTAN ULU KECAMATAN PEMULUTAN KABUPATEN OGAN ILIR
Authors: . Yulius 
Published: September 2020

Acapkali pembukuan usahatani dianggap sebagai alat pengontrol kebijaksanaan pengololaan usahatani. Dengan alat ini petani pengelola dapat mengetahui kelemahan-kelemahan dalam penyelenggaraan dan penyusunan perencanaan ushaataninya. Dengan pembukuan itu keadaan dapat segera diperbaiki, sehingga tujuan usaha yang diharapkan dapat dicapai. Dengan demikian mengembangkan cara-cara pembukuan usahatani kepada para petani sangat berguna. Kegunaan ini menjadi bertambah apabila melihat pemerintah juga mempunyai kepentingan.Metode yang akan digunakan didalam kegiatan ini adalah penyuluhan akan pentingnya pembukuan usahatani yang belum/terbiasa di lingkungan masyarakat tani yang ada di wilayah pengabdian masyarakat. Kegiatan-kegiatan berupa pengembangan kapasitas berupa pelatihan-pelatihan kepada para tokoh masyarakat dan pada petani pada umumnya.Pembukuan usahatani berfungsi sebagai sumber informasi usaha bagi manajemen perencanaan, pelaksanaan, pengawasan, dan pengambilan keputusan. Pembukuan usahatani berfungsi sebagai Alat untuk menilai keberhasilan usaha yaitu sebagai bukti layak tidaknya usaha. Bagi petani dapat dijadikan untuk meminjam modal ke bank. Dengan kegiatan pengabdian masyarakat ini maka pengetahuan dan kemampuan praktis petani bertambah terutama mengenai Penyusunan Pembukuan Kegiatan dan Keuangan Usahatani Mandiri dan Kelompok di Desa Pemulutan Ulu Kecamatan Pemulutan Kabupaten Ogan Ilir
PENGARUH PERJANJIAN HUTANG, KONDISI KEUANGAN PERUSAHAAN TERHADAP MANAJEMEN LABA
Authors: Yulistia Resti 
Published: September 2020

The objective of this research is to examine whether debt covenant and financial condition influence earnings management. Earnings management that used in this research consists of income increasing earnings management (1) and income decreasing earnings management (0). Sample consists of 71 manufacturing companies that were listed at Jakarta Stock Exchange (now, Indonesia Stock Exchange) since 1997-2003. Hypotheses are examined by using logistic regression. The results show that financial condition influence income increasing earnings management, but there is no significant influence between firms with debt covenant and income increasing earnings management.
PERAN TEKNOLOGI SISTEM INFORMASI, PENGETAHUAN DAN KEPERCAYAAN PADA TEKNOLOGI SISTEM INFORMASI DALAM MENINGKATKAN KINERJA INDIVIDUAL (Studi pada Industri Perbankan di Pekanbaru)
Authors: Nelly Sari Ria , Anugerah Rita , Rufi Atti Siti 
Published: September 2020

This study examines the effects of technology of information system, knowledge and trust in technology of information system on individual performance. To test the hypotheses, a Partial Least Square (PLS) analysis is applied to questionnaire survey data from 54 IT personnels in Banking Industry in Pekanbaru. As hypothesized, the results revealed the existence and a significant and positive association among technology of information system, knowledge and trust to individual performance. This study provides a further explanation on the importance of technology of information system, knowledge and trust in enhancing individual performance. Practical implication arise from the findings and suggestion for future studies are also discussed.
DAMPAK PENERAPAN IFRS TERHADAP KUALITAS AKUNTANSI: KAJIAN LITERATUR DI BEBERAPA NEGARA
Authors: Zaitul Zaitul 
Published: September 2020

Dampak penerapan IFRS menjadi diskusi hangat dikalangan akademisi. Ada dua kubu, kubu pertama adalah mendukung IFRS dan kubu lainnya tidak mendukung dan menyatakan bahwa standar tunggal mungkin tidak cocok untuk semua negara sehingga tidak mungkin meningkatkan secara seragam relevansi dan reliabilitas nilai informasi akuntansi karena perbedaan antar negara. Dampak penerapan IFRS pada tingkat makro adalah meningkatnya investasi asing dan partisipasi pemodal asing di pasar obligasi (Beneish, Miller and Yohn, 2009), dan meningkatkan likuiditas pasar modal (Daske, Hail, Leuz and Verdi, 2008). Sedangkan di tingkat perusahaan, penerapan IFRS bisa menurunkan informasi asimetri (Daske, Hail, Leuz and Verdi, 2008), menurunkan earning management dan meningkatkan value relevant informasi akuntansi (Barth, Landsman and Lang, 2008). Namun, penerapan IFRS juga menemui beberapa masalah, diantaranya adalah kompleksitas dari IFRS (termasuk kompleksitas instrumen keuangan), sistim akuntasi yang berorientasi pada pajak, kondisi pasar modal, tidak sufisiennya panduan penerapan IFRS untuk pertama kalinya, kurangnya pengalaman transaksi tertentu, seperti transaksi dana pensiun, proses penyiapan tersebut sangat mahal, rumit dan membebankan perusahaan, penerapan IFRS tidak merendahkan biaya modal, laporan keuangan yang berfluktuatif, dan interpretasi yang berbeda tentang standar tersebut.
PENGARUH BUDAYA ORGANISASI, KETERLIBATAN EKSEKUTIF DAN KONDISI ORGANISASIONAL PERUSAHAAN TERHADAP MANAJEMEN TEKNOLOGI INFORMASI
Authors: Zulhendra Riki , Ethika Ethika 
Published: September 2020

This study aims to obtain empirical evidence of the influence of organizational culture, executive involvement, organization conditions to the management of information technology companies in the telecommunications company in Sumatra. The sample was 43 respondents who worked as a manager at Telecommunications Company in Sumatra. The result of this study show only company's organizational conditions influence management information technology (H3). Organizational culture had no significant effect to information technology management (H1) and the involvement of the executive had no significant effect of information technology management (H2).
TOTAL ASSETS TURNOVER (TATO), SIZE, AND RETURN ONASSETS (ROA) ON PRICE EARNING RATIO (PER) (Food And Beverage are listed onIndonesia Stock Exchange2009-2012)
Authors: Husna Nailal , Puttri Daniati 
Published: September 2020

This study aims to examine the factors TATO, Size, and ROA of Price Earning Ratio (PER) on food and beverage companies listed in Indonesia Stock Exchange in 2009 – 2012 which used the entire population of food and beverage companies listed in Indonesia Stock Exchange (BEI) in 2009- 2012, totally 16 companies, was conducted with a purposive sampling technique. This study usessecondary data obtained from the publication of Indonesian Capital Market Directory (ICMD). The analysis technique used the technique of multiple linier regression analysis with E-views program, Goodness of Fit Test and using the t-statistic for testing the partial regression coefficient with the 5% confidence level. In the classical assumption test results showed that there were no deviations classical assumption, this shows that the available data has been qualified to use multiple linier regression model. The conclusion of this research are : the TATO, Size, and ROA variable has not significant effect on PER. Regression equation obtained is PER = 24,191 – 1,022 TATO – 0,498 Size - 0,258 ROA. Coefficient of determination (adjusted _2) is 0.010 or 1 % which means only 1 % of PER is influenced by the independent variables, whereas the remaining balance of 99,0% is explained by other variable not prensented in the study.
Precise/not precise (PNP): A Brunswikian model that uses judgment error distributions to identify cognitive processes
Authors: Sundh Joakim , Collsiöö August , Millroth Philip , Juslin Peter 
Published: September 2020

AbstractIn 1956, Brunswik proposed a definition of what he calledintuitiveandanalyticcognitive processes, not in terms of verbally specified properties, but operationally based on the observable error distributions. In the decades since, the diagnostic value of error distributions has generally been overlooked, arguably because of a long tradition to consider the error as exogenous (and irrelevant) to the process. Based on Brunswik’s ideas, we develop the precise/not precise (PNP) model, using a mixture distribution to model the proportion of error-perturbed versus error-free executions of an algorithm, to determine if Brunswik’s claims can be replicated and extended. In Experiment 1, we demonstrate that the PNP model recovers Brunswik’s distinction between perceptual and conceptual tasks. In Experiment 2, we show that also in symbolic tasks that involve no perceptual noise, the PNP model identifies both types of processes based on the error distributions. In Experiment 3, we apply the PNP model to confirm the often-assumed “quasi-rational” nature of the rule-based processes involved in multiple-cue judgment. The results demonstrate that the PNP model reliably identifies the two cognitive processes proposed by Brunswik, and often recovers the parameters of the process more effectively than a standard regression model with homogeneous Gaussian error, suggesting that the standard Gaussian assumption incorrectly specifies the error distribution in many tasks. We discuss the untapped potentials of using error distributions to identify cognitive processes and how the PNP model relates to, and can enlighten, debates on intuition and analysis in dual-systems theories.
Food as a Russian national treasure: semiolinguistic reflection of gastronomic values
Authors: ОЛЯНИЧ А.В. 
Published: September 2020

Статья посвящена первичному представлению системы русских гастрономических ценностей как идентификатора и самоидентификатора этноса в лингвосемиотической плоскости – посредством кластера знаков, связанных с национальной пищей, таких как глюттонимы, квалификаторы, процессивы, пермиссивы, лимитаторы, локативы, дескриптивы и декоративы. Установлено, что ядром системы является знак-экзистоним хлеб как номинант одного из обязательных продуктов, необходимых для выживания человека.
The paper is devoted to the primary presentation of the Russian gastronomic values’ system as an identifier and self-identifier of an ethnic group semio-linguistically, i.e. through a cluster of signs related to national food, such as gluttonyms, qualifiers, processives, permissives, limitators, locatives, descriptives and decoratives. It has been established that the core of the system is the existential sign «Bread» as a nominee for one of the essential products necessary for human survival.
THE WORD AS A UNIT OF COMMUNICATION AND GENERALIZATION IN THE ASPECT OF NATIONALLY ORIENTED EDUCATIONAL LEXICOGRAPHY
Authors: Будник Е.А. , Мамонтов А.С. , Богуславская В.В. , Чафонова А.Г. 
Published: September 2020

Задача создания концепции национально ориентированного лингвострановедческого словаря для вьетнамских граждан, изу-чающих РКИ, заставляет обратиться к ряду вопросов теоретического плана, без рассмотрения которых невозможно обозначить вектор дальнейшей деятельности. Определение цели обучения любому иностранному языку неотделимо от особенностей языка как предмета обучения. В контексте современной цивилизационной парадигмы, несмотря на возникшие в последнее время проблемы медико-биологического характера, овладение языком как средством, обеспечивающим возможность взаимодействия стран и народов, остается условием существования всего мирового сообщества как такового. Особенности языка как предмета изучения и обучения неразрывно связаны с понятием речевой деятельности, учение о которой было заложено отечественным лингвистом и психологом, профессором А.А. Леонтьевым, его коллегами и учениками, к которым принадлежит один из авторов настоящей статьи, а также с национально-культурной спецификой языкового сознания.
The task of creating the concept of a nationally oriented linguistic and regional vocabulary for Vietnamese citizens studying Russian as a foreign language, the authors of this article are forced to turn to a number of theoretical issues, without which it is impossible to identify a vector for further activities. The definition of the purpose of teaching any foreign language is known to be inseparable from the characteristics of the language as a subject of study. As for the first, in the context of the modern civilizational paradigm, despite the recent problems of a biomedical nature, mastering it as a means of ensuring the possibility of interaction between countries and peoples remains an urgent need, and, perhaps, a condition for the existence of the entire world community as such. The features of language as a subject of study and training are inextricably linked with the concept of speech activity, the teaching of which was laid down in Soviet times by the famous domestic linguist and psychologist A.A. Leontyev, his colleagues and students, to whom one of the authors of this article belongs, as well as with the national and cultural specificity of linguistic consciousness.
7.6. Analysis of the economic development of industrial energy storage systems in Russia
Authors: Иванов С.В. , Орлова Е.Р. , Осетров Е.С. 
Published: September 2020

Авторами проводится анализ развития систем накопления электроэнергии в Российской Федерации. Рассматриваются их сильные и слабые стороны. Определяются наиболее существенные барьеры организационного и экономического характера, которые необходимо преодолеть для обеспечения эффективного функционирования промышленных систем накопления электроэнергии в РФ.
In the article, the authors analyze factors affecting the economic, social and technological impact. Identified the most important and priority barriers of an organizational and economic that must be overcome in order to ensure the economic conditions for the functioning of industrial energy storage systems in Russia.
2.2. PRACTICAL ASPECTS OF MANAGING ACCOUNTS PAYABLE
Authors: Федотова М.Ю. 
Published: September 2020

В статье дана оценка состава и структуры кредиторской задолженности компании, а также эффективности ее управления. В исследуемой организации работа по управлению кредиторской задолженностью ведется недостаточно эффективно по причине ее высокого значения. Для решения данной проблемы предложено использование таких способов, как реструктуризация кредиторской задолженности, инвестиционный налоговый кредит и оперативное финансовое планирование в форме платежного календаря. Кроме того, для эффективного управления кредиторской задолженностью для достижения отсрочки платежей рекомендовано осуществлять переговоры со своими кредиторами; реализовывать неиспользуемое имущество с целью погашения долга; использовать систему создания резервов по сомнительным долгам; проводить зам
The article assesses the composition and structure of the company's accounts payable, as well as the effectiveness of its management. It is concluded that the organization's work on the management of accounts payable is not sufficiently effective due to its high value. To solve this problem, the use of such methods as restructuring accounts payable, investment tax credit and operational financial planning in the form of a payment calendar is proposed. In addition, to effectively manage accounts payable, you can negotiate with your creditors in order to achieve a deferred payment; determine the property that the organization will be able to realize to repay the debt; create reserve systems for bad debts; to replace the debtor in the obligation (transfer of debt).
1.1. Theoretical bases of methods for forecasting tax revenues and features of their application in practice
Authors: Джураев А.М. 
Published: September 2020

Статья посвящена анализу вопросов прогнозирования и планирования налоговых поступлений, формирующих основную часть доходов государственного бюджета, в частности, методологии и теоретической основы прогнозирования, а также методов прогнозирования, связанных с особенностями налоговой системы Республики Узбекистан.
The article is devoted to the issues of forecasting and planning of tax revenues that form the main part of state budget revenues, in particular, the methodology and theoretical basis of forecasting, as well as forecasting methods related to the peculiarities of the tax system of the Republic of Uzbekistan.
5.4. THE ROLE OF LENDING FOR THE DEVELOPMENT OF SMALL AND MEDIUM-SIZED BUSINESSES IN THE REGION (ON THE EXAMPLE OF THE NORTH CAUCASUS FEDERAL DISTRICT)
Authors: Дураева А.А. , Узденова Ф.М. 
Published: September 2020

Вопрос доступности кредитных средств, как основного внешнего источника финансирования бизнеса, является одной из основных проблем создания благоприятных условий для развития малого и среднего предпринимательства. В статье рассмотрены источники финансирования бизнеса, основным из которых является кредит. Формирующиеся в экономике риски не позволяют кредитовать предпринимателей в достаточной степени. Предприниматели же в свою очередь испытывают нехватку финансирования бизнеса и объема оборотных средств. Органами субъектов Северо-Кавказского федерального округа (СКФО) проводятся меры для увеличения доступности кредитных средств. В статье проанализированы объемы кредитования в СКФО на основе данных официальной статистики. Предложены меры по увеличению кредитования бизнеса.
The issue of availability of credit funds as the main external source of business financing is one of the main tasks of creating favorable conditions for the development of small and medium-sized businesses. The article considers the sources of business financing, the main of which is credit. The risks that are emerging in the economy do not allow crediting entrepreneurs to a sufficient extent. Entrepreneurs, in turn, are experiencing a shortage of business financing, working capital, and business expansion. The authorities of the North Caucasus Federal district are taking measures to increase the availability of credit funds. The article analyzes the volume of loans to the North Caucasus Federal district based on official statistics. Measures to increase business lending are proposed.
Trends of antimicrobial resistance in Escherichia coli isolates from urine cultures of women in Jordan: A 10-year retrospective study
Authors: Alrabayah Mustafa Abdulkarim , Nadi Nisreen Abdel-kareem , Suleiman Aiman Mohammad , Abbad Ala' Mohammad , Ghanem Hadil Simon , Obeidat Ahmad Mohammad , Alaqrabawi Maysarah Mahdi , Yousef Moh'd Adnan , Harb Taima'a Ahmad , Bsisu Isam Khair Al-Deen 
Published: September 2020

Background: Urinary tract infection (UTI) is a common medical condition among women. E.coli is the most common causative organism. Appropriate understanding of the development of antimicrobial resistance over the past helps to establish efficient treatment strategies in the future. The study aims to discover antimicrobial resistance trends exhibited by E.coli strains isolated from women urine cultures over the past 10 years.
Methods: A total of 1874 affected urine samples over the years 2009 to 2018 were collectively reviewed and classified according to the response they showed to 24 different antimicrobial disks in the laboratory. Relations between time and resistance evolutionary profiles were calculated.
Results: Gentamicin (p value =0.039), Augmentin (p value =0.017), Cefoxitin (p value =0.001), Cefixime (p value =0.026) fulfilled satisfactory figures in terms of average resistance, regression of resistance, speed of resistance evolution, steadiness of performance, side effects, spectrum range and cost with high significance.
Conclusion: Drugs that showed satisfactory figures are recommended for future treatment protocols in Jordan.
IgIT-Mediated Signaling Inhibits the Antimicrobial Immune Response in Oyster Hemocytes
Authors: Sun Jiejie , Wang Lingling , Yang Wenwen , Wang Liyan , Fu Qiang , Song Linsheng 
Published: September 2020

Abstract
The long-term evolutionary interaction between the host and symbiotic microbes determines their cooperative relationship. It is well known that the symbiotic microbes have evolved various mechanisms to either benefit or exploit the mammalian host immune system to maintain homeostasis. However, the strategies employed by the symbiotic microbes to overcome host immune responses in invertebrates are still not clear. In the current study, the hemolymph microbes in oyster Crassostrea gigas were found to be able to directly bind an oyster Ig superfamily member (IgSF) (designated as CgIgIT) to inhibit the immune responses of hemocytes. The mRNA transcripts of CgIgIT in hemocytes increased significantly after the stimulation with hemolymph microbes. CgIgIT was found to be located on the hemocyte membrane and it was able to directly bind the hemolymph microbes and polysaccharides via its three Ig domains and recruited the protein tyrosine phosphatase CgSHP2 through its ITIM. The recruited CgSHP2 inhibited the activities of CgERK, CgP38 and CgJNK proteins to reduce the productions of dual oxidase 2 (CgDuox2) and defensin 2 (CgDef2), which eventually protected the hemolymph microbes from CgDuox2/CgDef2-mediated elimination. Collectively, the results suggest that the oyster IgIT-SHP2 signaling pathway can recognize bacteria capable of residing in oyster hemolymph and inhibit innate immune responses, which contributes to the maintenance, colonization, and survival of hemolymph microbes.
UPAYA MENINGKATKAN KEMAMPUAN MENGENAL HURUF MELALUI PERMAINAN BOLA HURUF PADA KELOMPOK B DI TK MAWADDAH WARAHMAH ACEH BESAR
Authors: Fitriah Hayati  , Lina Amelia  , Hanisah  
Published: September 2020

The ability to recognize letters is the ability to do something by recognizing the characteristics of the alphabet in writing which is a member of the alphabet that symbolizes the sound of language. The formulation of the problem in this study is how to improve the ability to recognize children's letters through group B ball games in Mawaddah Warahmah Aceh Besar Kindergarten. The purpose of this research or CAR is how to see an increase in the ability to recognize letters in children in Mawaddah Warahmah Aceh Besar Kindergarten through the Letter Ball game media. This type of research is Classroom Action Research (CAR). The instrument used was an observation sheet, the number of samples was 16 children and the data were analyzed using the percentage formula. The results showed that in the description of the activities of children in the first cycle the number of acquisition with an underdeveloped category was 5 children (31.25%), the category began to develop 5 children (31.25%), the category developed according to the expectations of 3 children (18.75%), and the category developed very well 3 children (18.75%). the second cycle there is no category yet to develop, start to develop 1 child (6.25%), the category develops according to expectations is 31.25% (5 children) the category of developing very well is 10 children (65.62%). Based on these data it can be concluded that the letter ball game can improve the ability to recognize children's letters.

Abstrak
Kemampuan mengenal huruf adalah kesanggupan melakukan sesuatu dengan mengenali tanda-tanda/ciri-ciri dari tanda aksara dalam tata tulis yang merupakan anggota abjad yang melambangkan bunyi bahasa. Rumusan masalah dalam penelitian ini Bagaimana meningkatkan kemampuan mengenal huruf anak melalui permainan bola huruf kelompok B di TK Mawaddah Warahmah Aceh Besar. Tujuan penelitian atau PTK ini adalah bagaimana melihat peningkatan kemampuan mengenal huruf pada anak di TK Mawaddah Warahmah Aceh Besar melalui media permainan Bola Huruf. Jenis penelitian adalah Penelitian Tindakan Kelas (PTK). Istrumen yang digunakan adalah lembar observasi, jumlah sampel adalah 16 anak dan data dianalisis dengan menggunakan rumus presentase. Hasil penelitian menunjukkan bahwa pada gambaran aktivitas anak pada siklus I jumlah perolehan dengan kategori belum berkembang 5 anak (31.25%), kategori mulai berkembang 5 anak (31.25%), kategori berkembang sesuai harapan 3 anak (18.75%), dan kategori berkembang sangat baik 3 anak (18.75%). siklus ke II tidak ada kategori belum berkembang ,mulai berkembang 1 anak (6.25%), kategori berkembang sesuai harapan adalah 31.25% (5 anak) kategori berkembang sangat baik adalah 10 anak (65.62%). Berdasarkan data tersebut dapat disimpulkan bahwa permainan bola huruf dapat meningkatkan kemampuan mengenal huruf anak.
Kata Kunci: Bola Huruf , Keaksaraan